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Setting public investment disbursement KPIs for agency leaders

  • Legal Updates
  • 11 Oct 2026

From the October 2026 reporting period, public investment disbursement is formally scored under Decision 1129/QD-TTg and used to assess agency heads. We explain the scoring and suggest a KPI set to help project owners and PMUs stay in control.

Vietnam’s 2026 public investment plan exceeds VND 1 quadrillion (VND 1 million billion). At the national conference on 24 April 2026, the Prime Minister required disbursement results to be a key criterion for evaluating officials under Regulation 366-QD/TW, leaders to be assigned to each project, and weak PMUs, consultants and contractors to be replaced. As of 30 September 2026, the country had disbursed 64.8% of the plan; 27 central agencies and 15 localities were still below the national average.

1. The scoring framework under Decision 1129/QD-TTg

Decision 1129/QD-TTg of 24 June 2026 approved the disbursement scoring scheme; it was piloted for July–September and applies officially from the October 2026 reporting period. Scores are calculated automatically on the national financial database and published on the Ministry of Finance and Government portals.

PeriodCriterionPoints
Monthly (100 points)Cumulative disbursement rate vs. the national average45
Disbursement in the month vs. the registered amount45
Compliance with reporting on the system10
Annual (100 points)Disbursement rate vs. the Prime Minister’s target90
Compliance with reporting10
100-point scale (45 – 45 – 10) and data deadlines on the 15th, 25th and month-end
100-point scale (45 – 45 – 10) and data deadlines on the 15th, 25th and month-end

Data deadlines: the monthly disbursement plan by midnight on the 15th; obstacles and difficulties by midnight on the 25th; local budget payment data within 2 days after month-end. The 13-month annual result is used to assess and rank collectives and individuals.

2. From provincial targets to KPIs for project owners’ heads

Many provinces cascade targets down to each project owner. Quảng Ngãi, for example, scores KPIs from October 2026, requires every project owner to exceed the national average by 31 October 2026 and asks its Department of Home Affairs to assess heads of units with low rates. To stay ahead, APA suggests an internal KPI set combining outcome and leading indicators:

GroupSuggested KPIMeasure
OutcomeCumulative disbursement rateDisbursed / allocated capital; vs. national average and annual target
OutcomeMonthly plan achievementActual disbursement / amount registered for the month
LeadingSpeed of detailed capital allocationDays from assignment to detailed allocation
LeadingAccepted work awaiting paymentValue accepted but not yet submitted to the Treasury
LeadingPayment file processing timeDays from contractor submission to Treasury submission
LeadingOutstanding advancesOverdue advance balances under contracts
ComplianceOn-time reportingPeriods updated by the 15th, 25th and month-end
ComplianceTimely settlement of completed projectsProjects submitting settlement files on time under Decree 193/2026/ND-CP

3. Pitfalls to avoid

  • Registering low monthly plans to score well: the Ministry of Finance found units scoring highly on monthly plans while actual disbursement stayed below average, and will adjust scoring from October 2026.
  • Large advances to “boost the numbers”: these raise the risk of unrecovered advances and disallowed costs at audit and settlement.
  • Year-end rush: paying for work without complete acceptance records is a common error found in settlement audits.

How APA can help

APA’s digital audit platform reads Treasury-approved vouchers directly, tracks cumulative payments and advances by contract and flags missing or out-of-sequence documents. Our settlement advisory and investment cost control services give project owners accurate data for each scoring period and shorten the settlement of completed projects.

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