However, these legal documents still express some weak points such as: they do not cover all the aid funds from foreign donors; they regulate   decentralization, leading role and coordination mechanism, but not regulate the penalties if violate. Several decrees on managing and utilizing the official development assistance and non-governmental aid have just been amended or are in the process of amendment. As a result, the other related circulars also need to be studied and amended as well in the coming time.     

In the context of the ODA funding is decreasing since Viet Nam has become a middle income country, the foreign non-refundable aid is relatively complicated and sensitive. From the above situation and reviewing the current legal documents, the implementation of the legal documents and new requirements in management of the non-refundable aid in next period, as a result the management of this fund also must be adjusted and reoriented. The study proposed these above contents in the research on proposing amendment and supplementing the guidance on the state financial management applicable to foreign non-refundable aid.  

The research has given the overall picture about legal framework on the state financial management applicable to foreign non-refundable aid, pointed out some obstacles and restrictions, and then proposed the amendments of the state financial management of non-refundable aid such as: building the law document on state financial management of non-refundable aid to unify the state management; proposing new regulations in law, decrees and circulars;  supplementing the penalties; proposing the unified management of non-refundable aid and supplementing the data system of non-refundable aid to support the management function.

The study has been approved by the Scientific Committee of Department of Debt Management and External Finance in November 2017 and rated good.