Deadlines for preparing, appraising and approving completed-project settlement under Article 21 of Decree 193/2026/NĐ-CP where independent audit applies
Investors and the bodies that appraise and approve settlement must comply with the deadlines in Article 21 of Decree 193/2026/NĐ-CP. The reply states no separate deadline or adjustment for projects that require independent audit. According to the reply, Article 21 of Decree 193/2026/NĐ-CP dated 01/6/2026 sets maximum times for the investor to prepare the settlement dossier and for appraisal and approval, by project group, to ensure consistency and speed up settlement. Compared with Decree 254/2025/NĐ-CP of 26/9/2025, the investor's preparation time is unchanged, while appraisal and approval time is cut by 50%. The cut follows the administrative-reform policy in Conclusion 18-KL/TW, Resolution 25/2026/QH16 and Government Resolution 66/NQ-CP. The questioner (05/11/2026) asked for clarification and a proposed adjustment for audited projects; the reply does not address that proposal specifically.
RegHub explainer by New MarketerLast updated:
Based on:193/2026/NĐ-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
Question
The questioner notes that Article 21 of Decree 193/2026/NĐ-CP sets deadlines for preparing the settlement dossier, appraisal and approval by project group. However, for projects in the same group that require independent audit before submission for appraisal and approval:
- The investor has much more work: selecting the auditor, coordinating the audit, and absorbing audit results to finalize the dossier, so more time is needed.
- The appraising body may have less work because an independent audit report already exists.
The questioner asks for guidance on applying the deadlines and for a proposal to adjust the rules to match actual workload.
Answer
Article 21 of Decree 193/2026/NĐ-CP dated 01/6/2026 sets maximum times for the investor to prepare the settlement dossier and for appraisal and approval, by project group, to ensure consistency and speed up settlement of investment capital.
Compared with Decree 254/2025/NĐ-CP of 26/9/2025 (management, payment and settlement of public-investment projects):
- Investor's time to prepare the dossier: unchanged.
- Appraisal and approval time: cut by 50%.
The cut follows the policy of administrative reform and shorter processing times in Conclusion 18-KL/TW of the 14th Party Central Committee, National Assembly Resolution 25/2026/QH16 and Government Resolution 66/NQ-CP.
Conclusion
Investors and appraisal/approval bodies are to comply with the deadlines in Article 21 of Decree 193/2026/NĐ-CP. The reply states no separate deadline for projects subject to independent audit and does not specifically address the proposal to amend the rules.