(tiểu luận cán bộ quản lý giáo dục) xử lý sai phạm về thu chi tài chính của hiệu trưởng và kế toán trường mẫu giáo

TRU:NG CAN BO QUAN LI GIAO DIJC TP HO CHI MINH TIEU LUAN CUOI KHOA Lop bai dt •erng nghiep vu Ong tac vien Thanh tra gião dkic Mm 2018 Ten tieu Juan: "MY LI VI PHAM Vt THU, CHI TAI CHINH CUA HIED TRIYONG VA KE TOAN TRUONG MAU GIAO B, HUYtN C, TINH BD " Ho ya ten hoc vién: Dang Thi Thu Thuan Don vi cong tan: Ph6ng Gide due vá Dna tao huyn Phil My Mt MI, THANG 10/2018 download by : skknchat@gmail.com M IX LU C MO Au Nei dung MO to tinh hueng Xac dinh muc lieu )(if li tinh hu6ng Phan tich tinh huiing (phan tich nguyen nhan Aid hau qua) De xuat nhismg gidi phap To chat thuc hien gidi phap de dat dtrot muc tieu de Kier' nghi, de xuat Ket luan Tai lieu tham kith() download by : skknchat@gmail.com Trang 01 Trang 03 Trang 03 Trang 04 Trang 04 Trang 06 Trang 12 Trang 15 Trang 17 Trang 18 (924(te /net cede "ged 11 Ahod vi Mtn tJ S tth dd.% wia C7etert hieing ml /oat drittreass wr &J gLY- A PHAN Mei DAV Trong tong the cac yeu t6 can thiat cho sy phat tritn gido dye cua qu6c gia not chung va tirng dia phuang n6i rieng thi nhan to ngtrai luOn dirge xdc dinh la yeu to ca ban, quan trong, co tinh chAt quyat dinh va gift vai trO chi phi d6i vth cac yeu to Ichac Dieu luOn dirge khan& dinh va chung mink bOi qua trinh xay dung va phat trian nan gido dyc ctia nhieu qu6c gia khu vuc va the gith ma Singapore, Nhat Ban la nhang than hinh di len tir nhitng diau kin hat suc, Ich6 khan Ngay nay, viai xu the tiép can sir phât trian giao dye hien dai, chat luting ded ngu dOng mOt vai trO quyat dinh cho sr phat trian giao dy e not chung ray dying dOi ngil , cOns chirc, vien chirc sach, co nang pham chat dao dire tot la mOt van de rat co ban, quan dirge Dang va Nha nuOt ta thuamg xuyen quan tam Van de cling IA mOt nhimg not dung dirge de cap nhieu van kian cua Wang co van kin Dai hOi IX Dac Nat thus hien cuOc van dOng: "Hoc tap va lam theo to tiding do° dirc, phong each Há Chi Minh: Sudt clei can, kiem, liem, chinh, chi cOng vO tie, la nguei cong b6c tan tyy, /rung czia nhcin clan,, c161 tie sang, cuac sang rieng gian df' SO di van de duce de cap nhieu vi no IchOng chi xuat phat tir vai trO, vi tri het sue quan cua dOi net cOng chirc, vien chirc ma no xuat phat nhemg han the, yeu kern va chat luting dm mat b0 phan dOi net a IchOng it dia phuang, nganh, ca quan, don vi Xac dinh duce tam quan tong cua dOi ngil can b0, cOng chirc vies t6 chirc, trian khai thyc hien 10 trinh cai each hanh chinh cua Nha ntrece, QuOc hOi da ban hAnh LuAt can b0 cong chac ngey 13/11/2008, Luat vien chac 15/11/2010 nham muc Bich co ban xay dung mOt nen hank chinh clan chu, sach, vi'mg manh, timg bulk hien dai vai mOt dOi ngil can b0, cong chire, vien chirc co du phalli chat va nang lye Qua do, phyc vu tot cac nhu eau cua xa hOi cOng tac giao dye va dao tao, dap ling yeu cau phat trian nhanh va ben vfmg cua gido thic hien dai B8n canh nhang mat manh ca ban va chu yeu thi mOt b0 phan dOi cOng chirc, vien chire tai mOt s6 co quan, dun vi van nheing han the va mac thiau sot that dinh Ve chinh tri, to twang, van co cong chac, vien chfrc dao do, ng, suy giAm niam tin dOi veci ‘ Wi ng, vth cha dO XHCN, v6i cong cuOc dOi mai cila nhan clan ta hien Ve pham chat dao dire va 16i song, co cOng chirc, vien chlre thodi h6a, bian chat, loi thing chac quyan de tham nhfing, lam giau phi phap, quan lieu, dm quyan, sach nhieu quan chUng, gay anh huamg tth pham chat tot dep cila nguth can b0, dang vien, tar lam suy giam ni'am tin dm nhan clan dOi vai sir lanh dao cua Dang va NhA nu6c ta Ki 1u:a cOng chirc, vien chirc IA mOt nOi dung thuOc cong tac quart li harsh chinh Nha nu6c Khi xem xat ki luAt cOng chic, vien chIrc mac sai lam Ichuy6t cii4m phdi dac bitt chit y kat h9p chat die, da dang cac nguyan the quan li lchac 2441sp c:92? c920 cgLits download by : (1) skknchat@gmail.com CgTtu hadae rAceiti Mad "g6i ld cc/4m de, ite:4 cila at Airily S era IS &mien, PS - yet& g3, /iron c, ilia Teen co s6 nhang nguyen tac do, dOi h6i moi co quan tong tac van li cong chirc, vien chirc phdi ththang xuyén quan li ca ye tieu chuan, ca ye to tueng dao duc, tac phong lam viec, lay gido dye thuyet phye IA chinh de ngan than khuyét diem va tieu eye Song phat hien can b0, cong chirc co khuyét diem thi phdi co bien phip dau tranh kien quyet, kh8ng bao che; xem xet sy vat, hien tucmg met each todn dien, triet kê ca mat Ichach quan va chit quan de xa li met each chinh xac, dam bao giu nghiem ki luat ctia Ding, phap luat cua NhA ntrac Ph& trien gido dye va dao tao IA quec sach hang dau, met flitting denghrc quan tong tithe day sy nghiep cong nghiep hoa, hien dai hod dat nuac, la dien kien dé phat huy nguOn lye ngu6i Day la tech nhiem cua town Ddng, than dan, dO nha gido va can be quan li giao dye la lye luting nOng cot, co vai trO quan Trong lich sit nuerc ta, "ton sit tong dao" truyen thOng guy bau cua dan tee, nhA gido bao gi6 cling dirge nhan dan yêu men, kinh Nhang nam qua, chling ta cid xay dyng dirge dei net nha gido ya can be quan li giao dye ngAy cang ding ciao, phan lem co pham chat dao dire va y tilde chinh tri tot, trinh de chuyén men, nghiep vy cang throe nang cao Doi net da dap ling quan trcagyeu cau !tang cao dan tri, da p tao nhan lyc, bei duang nit tai, gip phan vAo thang Igi cua sy nghiep each mpg dm tät nuac Tuy nhién, tat& nhang yeti cau mai cua sy pith trien gido dye thi dei net nha glair) va can be quart li gido dye co nhang hen che, bat cap SO luting gido vien thieu nhieu, dac biet o cac \ding sau, yang xa, Co cau gido vien dang mat can dOi gitia cac mOn hoc, bac hoc, cac vimg, mien Chat luting chuyen men, nghiep vy cua dei ngu nha gido co mat chua dap ling yeu cau va truyen dat li thuyet, it chit yr, den phat trien to dux, nang lye sang tao, k7 nang thyc hAnh cua ngueci hoc; met bo ph'ari, nha gido thiéu guong mau dao dire, lOi song, than cach, chua lam guong tot cho h9c sinh, sinh vien Nang lye elm sy nghiep giao dye Che do, chinh sach dm bat hop 11, chua tao dirge Ong l ye du manh de ph& huy tiém nang cua dei ngii Bin than tOi met chuyen vien phy trach cong tac chuyen mOn PhOng Gido dye va DAD tao huyen Phil My, thai gian qua than ngAnh dang trien khai va thyc hien co hieu qua cac cuec van Ong cuec van ding "Hoc tap va lam theo tie twang ergo chic, phong each 116 Chi Minh"; cuec van ding "Arai khong vol tieu cut thi cu va bOnh tich gicio dye, nai khang vol vie'c vi phgm (Igo diet nha giao 11; cuec van ding "Mai thay,giao, giao la mat tam prang ciao chic, hoc va sang tgo"; qua hoc lap bOi duang nghiep vy cong tac vien tra gido dye to chat tai Trung tam gido dye thin:mg xuyen tinh Birth Dinh, tOi chin tinh huOng vi phan ve thu, chi tai chinkcita Hteu &wan; va ICA loan Trwang Mau gido B, huyen C, tinh BD" lam de tai tieu luan cuOi khoa hoc Day lA met co hei tot de ban than van dyng nhang kien thirc da hoc, lien he vii thyc to, ten co so suy nghi, tim tei due nhung gidi phap thiet thyc phit h9p gift') cho qua trinh cong tac oh ban than cang tot hon c;92, 614 download by : (2) skknchat@gmail.com gilts Igen " gel? 44a vi 44a, CAi bit cAinAe cdaQ76:at Aweng va are &ctn.Trter)ng Gethe - rd -do 9, Aay#n c, 9125" B NQI DUNG MO tä tinh huOng 1.1 Hohn cinh dtri cfia tinh Vdo cu6i thang 02/2018, fly ban nhan dan (UBND) huyen va phOng Gido due va Dao tao huyen C nhan dirge don thu cua bA Le Hodi A, gido vien Tnpang Mau giao B phan anh \fa viec thu, chi khOng minh bach tai Trueng Mau gido B Truec tinh hinh PhOng Gido due va DA° tao da tham muu cho UBND huyen Quyat dinh so 1002/QD:UBND ngAy 02/3/2018 va viec ThAnh lap doAn tra toan dintai Truong Mau gido B UBND huyen da giao cho Ph6ng Gido due va DA° tao chu tri ph6i hop vei PhOng TAi chinh - Ka hoach (TC - KH), PhOng Thanh tra huyen tién hAnh tra town dintrong dac bitchit tra viec thu, chi cac khoAn tian tai TruOrng Mau gide/ B de xac minh nOi dung don thu cila bA Le HoAi A phan inh Ngay 15/02/2018, doAn tra da lam viec tai Twang Mau giao B, qua qua trinh tra doan da phat hien mot so van de bat thueng viec van li thu, chi tai chinh cua nhá twang ma lei chit' yeu Hieu twang Ka toan khOng minh bach cac cheng tir thu chi (gOm chi ngan sach nhA nuec va thu, chi quy huy dung tir cha me hoc sinh), cu the nlnr: Ka toan de ngoAi sach 15 triau dOng (se tién ke toin gidi thich lA ban nhieu viec cuOi nam nen chua kip lap h8 so nhap quy); trueng ng tian day vuot gier, tian nghi phep cua gido vien tir nam hoc 2015-2016 chin quyet town 23 triau dOng; co 16 triau dung tien cha me hoc shill dung de xay dung cOng trinh san khau ngoAi Si tang cho trueng dirge Ke toan cat gift 1.2 MO to tinh huOng BA Nguyen Thi Tr IA Hieu twang Trueng Mau gido B cua huyen C BA T sinh va len len a huyen C, tinh BD, Warn 1999 tot nghiap Dai hoc sir pham Hu& vei tam bang dat loai Kha Sau ft-tieing bA dugc phan cOng ve cOng the giâng day tai Trueng Mau gião B, huyen C, tinh BD, sau nam cOng tac bA dirge be nhiem chec vu PhO Hieu twang Tnreng Mau Ciao B Tin dirge nhan nhiam mei bA T luen hoAn thAnh tot nhiam vu Den nam 2012, Hieu twang cfm Trueng Mau gido B nghi hum va bA Tr dirge PhOng Ciao dye vADao tao tham muu cho UBND huyen b8 nhiam chfre danh Hieu twang Twang Mau gido B Qua trinh lAm Hieu twang tai Twang Mau gido B, ba Tr da tri dirge chat lugng phong trAo day hoc oh twang nhung quail 1i khOng thvc sr dan chti nen nOi b0 cua twang khOng doAn kat Va cOng tac quAn li tai chinh nhA twang ke tir bd Tr lam Hieu twang co nhieu bat cap dO la 04 nam (tir 2013 den 2017) nha twang khOng kiem ke tai san, khOng to chirc cOng khai theo quy dinh; ché dO day vuet gie, nghi phap cila giao vien tir nam hoc 2015-2016 chua toan ThOng qua cac , cuOc h9p, gido vien twang da nhieu Mn dê nghi bA Tr giAl quyet dirt diem che dO chinh download by :(3) skknchat@gmail.com c972g eg2.44, g- G itee ha2,n g Mod / " ett ft vtiekein tkz, ck Gli din% arc a Gwen ml &in -&ntect oiick tyke Itay4tt c, ad 9395" sach va thuc hien nghiem tut viec cong khai theo ThOng to so 36/2017/TTBGDDT nhung ba Tr van khOng to elite trién khai thuc hien BA Tr lay li p do: "Truemg dang tap trung xay dung co sä vat chat , va mua sam nhieu trang thiet bi chufin bi phue vu cong tac kiém tra truing chuan quOc gia mtic d'O ,nén chua toan ducc tiên day vuort nghi phep gido vien" Ye mua sam tai san nhA trueng thi chu yeu lA Hieu trueng va ké toan to di mua va ye to quyêt toan Ve nguyen tac cua viec lA truác mua sam hay xay dung co SO vat chat cho nhA tnrông thi phdi dugc ban bac lanh dao nhA true:mg, xin kién Nganh sau mai to chirc thuc hien, qua trinh thuc hien phdi co HOi dOng nghiem thu, cOng khai kinh phi mua sam tnrOc top the nhung bA T khOng tuan thu theo nhtmg quy dinh cua tai chinh Con dOi vOi cOng tac xa hOi hod gido due viec nhan qua tang bang lien mat 16 trieu dOng tir Ban dai dien , cha mc h9c sinh de xay dung cOng trinh san khau ngoai trei ma khOng c6 kien cfia chinh quy'en dia phuong, co quan chfi quan trii veri quy dinh Xfic clinh mgc tieu xir li tinh hthing 2.1 Myc tieu chung Kip th6i phat hien va than chinh kip thai cac sai pham D6ng thai t6 chirc rut kinh nghiem, danh gia nhung ton tai Xac dinh nguyen nhan va phuong huong, bien phap khac phue nham tang cuang cong tac quan 11 tai chinh, ke toan tai don vi Nang cao nang hie quAn 11, diêu bath cua cOng thuc, viên chirc cOng tac tai chinh 2.2 Myc tieu cy the Dam bao thuc hien cOng tat quan li tai chinh dung quy dinh cua phap luat, phu hccp ved thuc to hog dOng cua Trueng Mau gido B - ChAn chinh viec thu chi tai chinh sai quy dinh nha trueng; toan va chi tra so tiEn day vuot nghi phap theo ché d'O cho gido vien; kip thai hoAn thien quy trinh va hO so dOi vai viec nhan tai trg tir cha mc hoc elm nha trueng Tang cuing sty On dinh va phat trien boat dOng cua nhA trueng, tao niam tin uy tinh xa hOi Phfin tich tinh huting 3.1 Nguyen nhfin 3.1.1 Nguyen nhfin chii quan Ban than Hieu truang va KE toan khOng y thfrc ducc hau qua viec minh dang lam nen gay hau qua la lAm cho nOi b0 nha twang mat doAn két, thieu dan hieu qua cong tac khOng cao Chua narn chat ye chE chinh sach cua Dang, phap luat cfm ,Nha nu6c; ca nhan chua nghién cfru lei the van ban quy dinh NhA mere v'e tai chinh; chua trung thuc viec thuc hien quy the elm nganh, cua cac cap, cua Chinh pha da quy dinh .Y:ceng 84 61.4, Stach, download by :(4) skknchat@gmail.com drift leicht, dose Ms "Xet viA47.4 t4, kw diod alit at Creamy S QXe tOtht (ffietrieny oLza yids 913, c, ted 985" Hieu tnrang Tr Ira ke ,toan D Truang Mau gido B thieu tinh than, trâch nhiem viec to chirc, trien khai thuc hien cac che chinh sach cila Ding va phdp luat cua Nha nuac ICh'Ong chiu khO nghien cfru van ban huemg dan Nganh, lath 40 cOn mang ang tinh gia truemg, thieu nguyén tac tap trung dan ch6 Ba Tr la nguai co tac phong mang nang tinh bao thu, gia truemg, coi thuemg du lan; lam viec khOng co k8 hoach nen cong tac quan li Ira dieu hanh hoat dOng cua nha truang chua thOng , suOt; khOng guong mau viec chap hanh ki luat lao dOng, quart lOng leo, thiéu thOng nhat dAn den chat lugng day hoc, ne nép chuyen mOn cua nha truang cOn han che Do cong tac quan li, chi 4o lOng leo, thieu dan chii nen dan den sus mau than, xuat hien hien tugng chia be, Ice° canh mat down ket nOi b0 Viec ban giao gifra cac the he Hieu truang dugc tien hanh mOt each qua loa, Hieu trutng cu ban giao khOng day &I cac van ban quail li truemg h9c ea a cap tren, Hieu truemg mai chua nang dOng sang tao qua trinh quail li, khOng co kha nang tap hop, tap trung sue manh Ira tri tue de van dung vac) qua trinh quart li 3.1.2 Nguyen nhfin khich quan Viec quart li, chi dao , cda PhOng Gido due va Dao tao huyen C ye cac mat cOng tac then tham quyen dOi \Rai ca set chu g thuang xuyen, lien tut, viec tuyén truyen gido dye y e y thus, trach nhiem, 4o dire nghe nghiep cho can b0, giao vien, nhan vien xem nhe Viec kiem tra cua cac nganh, cac cap ma true tiep la PhOng Giao due va Dao tao huyen C chua thuang xuyen, lien tuc, d'Oi mang Wang hinh thirc, chin nam bat duce thgc trang cua cac don vi ca ser Tinh than dAu tranh phe binh va to phe binh dm chi b0, tap the can b0, gido vien, than vien Truang Mau gido B cOn yeu, chu g dirge phat huy ding mix - PhOng Giao due va Dao tao huyen C chua nam rO dugc trinh dO, nang pham chat, kith nang thut hien ea cong chirc quan li a ca ser nen tham muu cho huyen bo nhiem, sap xep can b0 quart li cho cac truemg chin hieu qua b6 nhiem can b0 quart li mai chi &à ve s6 lugng nhung cOn yeu ve mat chat lugng, chua quan tam mOt each th6a dang den viec dao tao, bOi duang can b0 quart li nha nubs de nang cao trinh dO va nang lye diet' hanh tai cac nha tnrang Trinh dan tri cua nhan dan thap dan den sir hieu biet ve phap luat va cac quy ché cua nganh giao dye don han ché nen viec to chIrc xay dyng co ser vat chat, ban giao kinh phi khOng dung nguyen lac tai chinh Viec kiem soat chi lieu tai chinh tai cac truäng hoc ctia PhOng Gido dye Ira Dao tao va PhOng KH - TC huyen C chua tot dan den viec N Tr thu, chi tai chinh killing dung nguyen tic Khi che thi truang ma cua, mOt b0 phan can b0, cOng chirp khOng girl dirge pham chat dao dire, da bi dOng tien lam thay dOi nhan thirc dan den tinh trang co 81 eke &Let download by : (5) skknchat@gmail.com dTel larch ev4: Aiwa -26p lL veyeksn ve s, a41 tdl ami arc a inning QM' &an &at, 0/H7tc yid° 98, ituyOst c, anA TY" quan lieu, tham thing, true lgi cho banthan; day cling la mOt bai hoc kith nghiem d'Oi voi ngueri dan va cling la mOt van de de ngtred dan xem nhe ve dao dire ctla nha giao nganh gido dye va dap tao 3.2 1fau qua - Viec lam sai trai cua ba Tr va ba D gay anh huemg xau ve mat xa hOi, lam mat uy tin clang nghiep cling nhu phy huynh va than dan Lam cho than dan khOng tin tuemg vac, nha truemg, lam giam uy tin dm ngueri can bO, quan li giao dye nOi riéng va nganh Gido dye nOi chung Lam mat lOng tin dei v&i PhOng Gido due va Deo tao, UBND huyen va cac ban nganh huyen Quyen lgi chinh (tang cua giao viên va cha me hoc sinh bi anh huemg Cac hoat dOng chuyén mon va hoat dOng ngoai khOa nha truth-1g khOng thue hien dugc; khOng tao dugc the thi dua sei nOi nha tn.:Ong VI buOng lOng quan li nen anh In:Mg xau den chat luting gido dye nha tnremg; lam anh htremg den chat luting gido dye va phong tra p chung cua dia phucmg va ca huyen Neu giai quyet su viec khOng tot co the de bi gay bat binh nha'n dan lam anh huOing an cong tae dan van; cOng tac xa h'Oi hOa gido dye; lam cho than dan nghi ng& den su lanh dao, chi dao cua Dang va Nha nu&e De xuAt nheng giii phap Tir viec phan tich nguyen than khach quan va chi1 quan xay tinh hueng neu ten, de trien khai giai quyét tinh htfang dat hieu qua ang quy dinh phap lust, phu hgp v6i thue ta, dat mix tieu de ra, chOng toi de xuat cac giai phap de giai quyet nhu sau: 4.1 Can et? phap li xuAt giai phap * Dieu 118, Lu4t gião due 2005, quy dinh each xir li vi pham: Nguèri nao co mOt cac hanh vi sau day thi thy theo tinh chat, mire do, vi pham ma bi xir li ki luat, xir phat vi pham hanh chinh hoac truy ciru trach nhiem hinh su; neu gay thiet hai thi phai bei thuemg theo quy dinh cua phap lust: Thanh lap co ser gido dye hoac t6 chisc hoat &Ong gido dye trai phep; Vi pham cac quy dinh ve tt) chuc, hoat dOng cua nha tnremg, co ser gido due khac; Ty y them, bed s8 m6n hoc, nOi dung giang day da dugc quy dinh chuong trinh gido dye; Xuat ban, in, phat hanh sach gido khoa trai phep; Lam he so gia, vi pham quy the tuyen sinh, thi cir va cap van bang, chimg chi; Xam pham nhan pham, than the nha giao; nguge dai, hanh ngued hoc; g) Gay roi, lam mat an ninh, trot to nha tubing, co se( gido dye khac; a Yo,), erk, c914, download by :(6) skknchat@gmail.com (g(8t lueitt cant Ma, " t/t7/4t)t tJ dllt, dtina aft CriOft fray va QM ' /OSA &Feet, ailatz rao ktfin 0, anA 9139," a Lam thtt thoat kinh phi gido dye; lgi dung hoat dung gido dye thu tien sai quy dinh; Gay thiet hai ve ca sa vat chat aim nha trtremg, ca sa giao dye khk; k) Cae hanh vi khde vi phpm phdp luat ve gido dye Chinh phir quy dinh cy the ve xir phpt vi pham hanh ehinh linh vyc gido dye * Dieu 79, Lua't can 14, cling chfrc 2008, quy dinh cac hinh thfit ki lust dui vfri cong chtic: C8ng chile vi phpm quy dinh elm LuSt va the quy dinh khk cita phap luat co lien quan thi tuSi theo tinh chat, mire dO vi pham phai chiu *It nhting hinh thire ki luat sau day: 'Chien trach; Canh cao; Hp be lucmg; Giang chirc; Cach chirc; BuOc thOi viec Viec giang chirc, each elide chi ap dyng d6i \fed c8ng chirc gift chive vu lanh dao, quan COng chirc bi Tea an ket an phat to ma khOng dugc huemg an treo thi duong nhién bi buOc thOi vice ke tir ban an, guyet dinh co hi'eu lye phap lust; cOng chirc lanh dpo, quan li phpm tOi bi Tee an két an va ban an, guy& dinh da co hieu lye phap luat thi duong nhién thOi gift chire vu b6 nhiem Chinh phu quy dinh viec ap dung the hinh thire ki luat, trinh tg, thu five va tham quyen xir Ii ki luat dOi vOi cOng chirc * Dieu 19, Lu'fit Vién chirc quy dinh nheng viec vien chfit khting dtrqc lam 'Fran tranh trach nhiem, thodi thde cOng viec hoac nhiem vg duce giao; gay be phai, mat doan két; toy be, viec; tham gia dinh c8ng Sir dyng tat san cua co quan, to chirc, don vi va cua nhan dan trai vent quy dinh cua phdp luat Phan biet d6i xir dan toe, nam nft, phAn xa# NM, tin ngueing, ton giao du6i m9i hinh thire tuyén truyen ch6ng lai ch6 trtrons , Lgi dyng host dOng nghe nghiep &rang l'Oi, chinh sach e g a Dans, phap luat cua Nha nuee hok gay phuang hai dOi vai thuan phong, mi tyc, ded song van hoa, tinh than ein nhan dan va xa hOi Xiie pham danh dy, nhan pham, uy tin elm ngued Ichae thyc hien host dung nghê nghiep download by : (7) skknchat@gmail.com gcmg at egg(' gglelin Mod Mena d titet, dia'a bean ca c/d/nA ctia OriOet tatthry ure era tad,n &nt, athet gido 3, lutylnt c, ata W" Nhang viec khac vien chirc kheng dugc lAm theo quy dinh cua Luat PhOng, cheng tham nhfing, Luat Thuc hanh tiét kiem, cheing rang phi va cac quy dinh khac cna phdp luat co lien quan Dieu 52,14t Vien chiit quy dinh the hinh they ki lu 4e t dOi yeti vien Vien chirc vi pham cac quy dinh cua phap luat qua trinh thtrc hien cong viec hoac nhiem vu thi theo tinh chat, mire dO vi pham, phal chin mOt cac hinh thirc ki luat sau: IChien trach; CAnh cao; Cach chirc; BuOc theli viec Vién chirc bi ki luat bang mOt cac hinh tithe quy dinh tai khoAn Dieu co the bi han cha thgc hien hoat dOng nghe nghiep theo quy dinh phap luat co lien quan Hinh thirc ki luat cach chirc chi ap dung d6i vol vien chirc quan ii Quyet dinh ki luat duce luu vao h6 so vien chirc , Chinh quy dinh viec ap dung cac hinh thirc luat, trinh ttr, tue va tham quyen xi: li ki luat dOi yeti vien 4.2 Cfic gifii phip de xuAt 4.2.1 Giai phip 1: Ra quyet dinh canh cao be Tr va ba D Din vao ket luan cua doAn tra, Truemg ,PhOng Giao dye va Dao tao huy'en C mai bA Tr va bA D len gap tnic tiep, y'eu eau Ed Tr phai to chirc chi tra so tien day vugt gibs, tien nghi phep nam cho giao vien va hoAn tra lai 16 trieu dOng cho Ban dai dien cha me hoc sinh tien hAnh chi tra cho nhA thau xay dung; lam he so ket than nhap 15 trieu dOng vao quy nhd tru&ng; dOng thai yeu eau bA Tr va bA D via giay cam ket khOng tai pham khuyet diem De nghi UBND huyen quyét dinh ki luat hai ngued bang hinh thirc anti cao truck toan ngAnh va keo dai thed gian len lucmg IA mOt nam, bA Tr va bA D van tiép Ale cong tac binh thuerng tai Truemg Mau gido B * Ilis diem ciia plurang an 1: Gidi quyet nhanh str viec tnrerc mat, khOng gay xao trOn cong viec, t6 chirc nhfin str cua truemg Tieu hoc B, ba Tr van gilt chirc vu Hieu truemg, dugc cong tac gan nhA co di'eu Icien giup der' gia dinh va bd D van lAm ke toan tai Tnremg Mau gido B, cling viec ké toan cua truemg van On dinh * Hun chi cua phwong an 1: Viec bA Tr van tip tuc lam Hieu truemg va bA D van lam Ke toan tai Truemg M'Au giao B se gay sirbat binh ,chotap the giao vien, nhan vien nhA truemg Du Juan cho rang IA Tr gay khuyêt diem lam mat uy tin ca nhan va tap the song van Wftig &Aa at.€4,n download by : (8) skknchat@gmail.com Orate dean cuae Mir% widow a a., at tal rAmA (yea cietort Amery va C,Xe loon c9rowee-,7 Q 7'et pao 93, kinfin c, anh 919" duce cap tren tin nhiem Viec xfr li vi pham nhu vay khOng co tic dung gide, due ngtrai khac, to de clan den viec coi thuemg phap luat Ban than ba Tr va bA D se khOng that)/ dugc hau qua va trach nhiem viec vi pham khuyet diem dm minh gay ra, tit dO se khOng co thirc to minh dieu chinh phong each song va lam viec Phong trio hoat dOng ve m9i mat dm nha truing duce tri theo the dO sinh hog ca, khOng duet day minh vi the chat lucing day hoc khOng duce nang len; ve cong tae ke toan de dan den hien tucmg "ngua quen duang ca" khOng thay dei le lei lAm viec Viec vi pham chap hanh ki luat lao d'eng cda ba Tr IA co he thong, khOng the met sam met chieu co the thay dOi dugc, cho du ba to viet ban cam ket se kh'Ong tai pham Ichuyet diem, mat khac bA Tr van a cuing vi lanh dao nen viec gip phe binh be se khOng duet ceri ma, veri ban tinh gia truing co the trii dap, dinh kien veri nhiing giao vien gip y thing than lchuyet diem cila bA, lam cho cac gido vien khOng co dieu hen phat huy duce Icha nang cua minh Thut to ba Tr ten cuing vi la Hieu truing khOng co du nang lye lanh dao nen cOng tic chi dao, khOng the thuyet phut cac gido vien Hei deng nhA truing dOng tam nhat tri de hoAn thAnh nhiem vu chung cua nha truing, hien tucmg chia be, kao canh lai tiep dien ve viec mat doAn ket nOi be IA Ich6 tranh IchOi Viec xir li bA Tr va bA D a m*c de canh cao la qua nhe so Alai Ichuyet diem me hai ngued mac phai 4.2.2 GEM phfip 2: Cich chic ba T va bh D, chuyen di don vi khfic Can dr vAo kat luan cua doan tra, Truing PhOng Ciao due va DA° tao huyen C goi ba Tr va ba D gap true ti gp, yeu eau ba Tr phai, giai quyet s6 tien vucrt gier, nghi phep theo ché dO cho giao vien va hoAn tra so tien 16 trieu dens cho Ban dai dien cha me hoc sinh de cho nha thAu xay dung; lam ho so ket toan nhap 15 trieu dOng vAo quy nhA truing Lap h6 so de nghi UBND huyen quyét dinh ki luat bang hinh thus each chirc d'Oi veri Hieu truing, keo dai thin gian len luang met nam, dOng theri co quyet dinh thuyén chuyen ba Tr sang 01 don vi khdc lam gido vien giang day va be nhiem va H la PhO Hieu truing kiem Chu tich cong doAn nhA truing lam Hieu truing; de nghi ki luat ba D bang hinh thac canh cao town ngAnh, bac luang, chuyen sang don vi Ichk.Dang thin co quyet dinh be nhiem met ke toan meri co nang lye, pham chat vim de dam tinh lien We hoat Ong tai chinh cua truing * flu dilm ctia giai phtip 2: - X* li vu viec nhanh chOng kip thin, lam diu duge du luan xa hei va su bat binh cua tap the gido vien Truing Mau gido B Xi: li ba Tr theo dung quy dinh dm Dieu 79 va Dieu 82, Luat can be, cong chIrc 2008 va Dieu 118 - Luat gido due 2005 .7(747 C97 download by :(9) skknchat@gmail.com 21 a C972,e, tfrn (g7let 14n cal Vivo " get In ytitTnt S, cQ tad aka cat cr*, tome" ye cra form Lath, ofitkt pan leetychs e, ana Y" Ve li thi ba Tr khOng dit tu each girt vfmg cuang vi Hieu twang vi da co hanh vi vi pham nguy8n the quan li, khOng quan xuyan dugc hat cac viec lam cila nhan vien ke toan cua minh Viec diau dOng N Tr sang, giang day tai mOt truang khac se lam cho gido vien tong truang khOng ban tan ve vu viec da xay ra, an tam cong tac Mat khdc, each chirc Hieu twang se lam cho giao vien phai to rut mOt bai h9c cho minh va than each cua ngtrai gido vien Ban than ba Tr sang truang kit cong tac mOi truang med se phan nao bat di sir tu ti, mac cam va khuyat diem cua minh gay Nha truang co melt Hieu trutng merit la ba H, ngtred co ban tinh On hem, dan chft Tit co the tins buck vuc day phong trao hog dOng ve m9i mat dm nha truang de nang cao chat luting day h9c Doi veri viec xir li bac luting, chuyen cong tac dai veri ba D la dUng nguOi, dung tOi Song kh6ng can thiet phai chuyen sang truang khk * Hgn chi can giai phtip 2: Truerc mat se thiau mat mOt phO Hieu truang phu trach chuyen mOn nen Hieu truemg mai se phai cang dang them nhieu viec cha PhOng Gido dye y e Dao tao tham muu 1)6 nhiem meri hoac luan chuyén 01 Ph6 Hieu truang tit truang khac va Mat khac, va su viec cua Hieu twang cu thi Hieu ph6 H cling phai co mOt phan trach nhiem, vi la mOt PhO Hieu truang kiem Chfi tich COng doan nha truang da xay hien tugng mat dan chit doan vien cua minh gay ma khOng co bien phap ban bac de nga'n chin kip thai, ma de str viec xay mOt tram hon Vi vay, viec b'a nhiem ba H len lam Hieu truang se khOng giai guy& triet de van de Viec luan chuyen ba D sang cong tac tai don vi khac thi se khOng thuan lgi cho 1(8 toan meri xfr mOt sO nOi dung h6 so thu chi van no da kh6ng Prang minh ban giao Vi vay, da ba H lai lam nhan vien hanh chinh tai truang de cung cap thong tin cho k8 toan meri xir li cac ho so thu chi truck de) dang ton dcmg 4.2.3 Giai phap 3: Gifing chic, ki lukt, chuyen cong Mc ba Tr va cho bk 1) thai lam nhiem vu ke toan Can dr yea kat luan cua doan tra, Truerng PhOng Giao dye va Dao tao huyen C g9i ba Tr va ba D len gap true dap, yeti cau ba T phai giai guy& sO tien day vugt gia va nghiphep cua giao vien va hoan tra cho Ban dai dien cha me h9c sink 16 trieu &Ong de town cho nha thau xay dung; lam h8 so ket toan nhap 15 trieu dang vao qu'S, nha truang Lap hO so da nghi UBND huyen quyet dinh ki 1114 bang hinh thfrc giâng chirc 48i veri Hieu truang, keo del thai gian len luting mOt tam, dang thai co quyet dinh bO nhiem ba Tr sang lam ph6 Hieu truang tai Tnremg Mau gido N each nha gia dinh ba khoang 08 km va ch9n ba L la ph6 Hieu truemg Truerng Mau gido N la nguiri co rang lye chuyen mOn thuc su, co uy tin ve chuyén mOn, ban linh chinh tri, pham chat dao dire tot len lam Hieu trueing thay ba Tr; de nghi ki lug ba D bang hinh thirc canh cao, bac luting, chuyen sang lam cong tac ke toan tai Truerng Mau gido C (than vien ke toan nghi huu) download by :(10) skknchat@gmail.com Ya,7 c92.p c97., erk÷i, kekt Mod " grit litfpm J am, chi tai disd etia ate tmeng ?K2 as larfn di-man Pat yid& 93, ltarfrn c, g3Y" D6ng thai co quyet dinh luan chuyen, phan cong nhiem vu mOt ke toan mai cho truemg a dam tinh lien tyc hoat ang tai chinh cita truemg * Ili ram dia giai pluip 3: KhOng gay xdo trOn nhieu viec to chirc nhan sy; vu viec dugc xir mOt each nhanh chOng, lam diu dugc du Juan xa hOi DOi veri ba L, lam PhO Hieu truemg tai Truemg, Mau gido N, ba cling dugc m9i ngtresi danh gia cao ye nang lye chuyén m8n nen bO , nhiem Hieu truemg vita dip tinh hinh thtrc to vita tao dieu kien cho be phat trien nang lye, nghiep vu quan li DOi veri bA Tr, thyc to bfin nhieu cong viec, khOng biet sap xep mOt each h9p li glib viec truang - viec nha nen bA Tr &A buOng lOng quan ii, khOng hoan thAnh nhiem vu dart an phAi chiu trach nhiem chung Xir li be Tr theo ding quy dinh cua Di'eu 79, Dieu 82, Luat can b0, cOng chirc 2008; Dieu 118, Luat gido dye 2005 Viec ki luat be Tr va ba D nhu phuong an se nhan dugc sy ang tinh, Ong ho dm tap the giao vién, lam cho gido vien tin vac, str cong minh cua phap luat Xi: li vu viec cong khai, clan chit, dung ngtred, dung tai va coy nghia aiao dye sau sac Can b0, gido vién se lay dO lam bai h9c cho minh va co 5, thirc phfin dau to throng So dire, tac phong, song NIA lam viec cho ximg (tang yeti niem tin ctia m9i ngued va ximg ding veri nhfin each elm mOt nha gido Viec chuyen be Tr sang lam Ph6 Hieu trträng tai Tnremg Mau gido N, each nhe 08 km (*it khoang cach khOng xa) ba van eO diéu kien de cham sac, giup de( gia dinh Mat khac, cling giftp be tranh di sy to ti, mac cam, tam li hang ne hang bed nhimg sai pham cua mirth da gay doi veci ca quan don vi Ban than ba Tr cling thAy dugc sy khoan hang, thien chi cila lanh dao nganh va huyen viec xfr li ki luat W Co str quan tam den the dien ve gia dinh ba ba dugc cong tac gan nha Tir dO se coy thIrc sita china sai lam, chuyen tam cong viec, cong hien tri tue cua minh cho nganh, khOng tai pham khuyet diem Viec chuyen ba D sang cOng tac tai Truemg Mau gido ,C se giftp cho be tranh to tuemg mac cam, to tin cling viec, &mg tiled tao dieu kien ba slim khac phyc khuyét diem cong tac tham muu tiép tuc thuc hien nhiem vu a mOt mOi truemg mai Han Oa str viec lay ra, ngtrai gay hau quA nghiem la ba Tr, be D chi la tham muu va thtrc hien cong viec theo sy chi dao Viec thi hanh ki luat doi veri ba D vita the hien dugc tinh than van vita the hien dugc sy nghiém minh cua ca quan chit quan va UBND huyen B6 nhiem be L len lam Hieu truemg la mOt viec lam sang su6t cua nganh va huyen Ngtreii lanh dao mei co dO hang ltrc chuyén mOn, pham chat dao dire tot, nang do, ng, sang tao cOng viec, co uy tin town nganh BA L se van dung dugc nhimg kinh nghiem ye quan quan tai Truemg Mau giao N von la mOt truang ,dugc xem le tnräng manh huyen, be se xay dung dugc mot tap the doan kat that tri, &Ong tam hiep luc vac, cong tic chung, tao khOng thoai mai tin tuemg ran nhau, ginp cling ti'en b0, day manh phong ten thi dua "Hai tot" va cac hoat dOng khac cua nha truemg, tirng buerc nang cao chat luting gido dyc tai Tnreng Mau giao B Day cling la mOt cach nam chinh sach lufin chuyen can YOing download by :(11) skknchat@gmail.com CNa Cfflutept tea lawn cagi Vtod "grei vi leAccm dm, di tai did da Q7Cic'a Gnaw we on tan 09ricisny Oilitu - yet& kcfre c, 4n4 g$ 5" b0 cua Dang va Nha mite to nham tao mat bang chung ve nang lyc doi ng0, tao d'Ong lye phat trien town dien tren dia ban huyen, tranh di sy chénh lech ye nang lye dOi ngu va chat lugng giao dye gifta cac dia phuang * H9n chi cua giiii phap 3: - BA Tr dang lam Hieu tnrerng bi giang chfrc va phai chuyen sang don vi khac lam viec btrac dau se de bi mac cam, to ti cong tac, du luan xa hOi cling mac cam ved ba vé nhimg khuyét diem mac phai Viec ki luat IA Tr co phan the hors lOi ma IDA mac phai, tinh ran de co phan gidm nhe, nhien xet tren binh dien chung cua huyen thi phucmg an co phan hop 1i han hai phucmg an ten TO chin thtyc hien giii phap de dat (Inc myc tieu de , - Qua phan tich diem, han the cila giai phap da trinh bay a teen, de giai guy& tai uu tinh huOng, tOi chon giai phap 1Am phuong an de giel ,quyet, xfr tinh huOng gidi phi') theo fed IA tot nhat, khA thi nhat Giai quyét sy viec co tinh, co li that Nhu da phan tich a teen, von each gidi quyet bA Tr va bA D se nhan thay dirge khuyet diem cua minh, nhan thay dirge nang lyc quan li cua minh dang co han song cap teen van co chinh sash khoan hOng tao co hOi de bA Tr sfra chfra, dOng thai b8 tri cOng tac gan nhA de c6 dieu kien gifip der gia dinh Truang Mau gido B co nguai lath dao mai co du nails lgc de quan li chi dao, co kinh nghiem tich luy dirge to Truang Mau gido N de dua phong tree cua Truang Mau gido B di len - De giai quyet tinh huOng, can cu van quy dinh cua phap luat, chfing tOi chfrc trién khai thyc hien theo cac buese cu the sau: 5.1 Mr& VI don thu co gin den UBND huyen va Phi:mg Gido dye va DA° tao huyen nen phAi lam viec vai Chi tich hoac phO Chu tich UBND huyen de xin y ki8n chi dao, d'Ong thed tham muu de UBND huyen guy& dinh lap doAn tra ding the quail li tai Tnrang Mau gido B math phan down tra theo Quy'et dinh so 1002/QD-UBND, ngAy 02/3/2018 elm UBND huyen dang chi PhO Truang Phemg Geo dye va DAo tao huyen phy trach chuyén mOn Mam non va cac vién IA chuyen vien cua PhOng Giao dye va DAo tao huyen va PhOng TAi chinh - Ké hoach, PhOng Thanh tra huyen 5.2 Btretc Tien hAnh tra ding tac quan li tai Truemg Mlu gido B yeti cac nOi dung: - Ve chuyén mOn: cong tac quAn li chi dao, ding tac chuyen men; viec thyc thyc hien quy ché chuyen mOn va mot so cOng tac khk; nam bat tam to nguyen vong dm can b0, gido vién; hog dOng cua to chuyen mein; viec trién khai thyc hien chi thi vé nhiem vu nam hoc dm BO Gido dye va DAD tao (phan b0 phan chuyen mOn Mam non Phang Gido dye va DAD tao chiu trach nhiem) qua trinh tra c6 sy Chung kien, giam sat PhO Hieu tnrOng va cac t6 to tnrOng to chuyén mOn Truang Mau gido B - Ve cOng the tai chinh • tra ding tae quAn li thu - chi dm nhA truang; so quan 1i tai chinh cua Hieu truOng; thong ke cac khodn thu cua nhá truemg; kiem tra hO so elm ke todn; kiêm tra nhang tai san lien quan den cac chfrng tir thu; download by :(12) skknchat@gmail.com c9r4• cT (92„,#), &dee Juan cai Mod "rd k vegiont ve 44a, tdi din% mkt a truth, vd c76/ &dm diked"( aide, yida luemyftm e, Sea 96 " so cili a thu quy (phAn b0 phan Ka toan cua PhOng Gido duc va Dao tao huyen, chuyén vién cua PhOng TC - KH va PhOng Thanh tra chiu ,trach nhiem) Trong qua trinh tra co su chUng kién, giam sat oh Ban chap hanh COng doan trubng va dai dien dm chi b0 Tnremg Mau gido B Sau tra xong cac nOi dung, doan tra tinhanh h9p, tang hop y kién tit cac b0 phan de dua két luan Ket qua ghi nhan qua qua trinh tra nhu sau: MOt so b0 so chi tai chinh bi ka toan sfin chua, xay dung mai khOng dam bao Ka toan de ngoai so sach 15 trieu dang (s6 tian ka toan giai thich la ban nhiéu viec cuOi ndm nén chua kip lap ho so nhap guys) Tnrbng chua toan tinday vuat gib, tinnghi phep cua gido vien: 23 trieu dOng - CO 16 trieu &Ong tinsan IchAu ngoai ten cua nha trubng Ban dai dien cha me h9c sinh they nha tubing thank toan cho nha thau nhung W Tr khOng thuc hien (khi hOi den li khOng quyet toan so Wan cho nha thau thi bao cOng viec nhiau, mot so hang muc cOng trinh nha thau thuc hien sai yeu cau nhung khOng Ichdc phuc nén chua toen) Vi pham ki luat lao dung, thuómg xuyén b6 tnremg di lam viec riêng; vi pham quy chê quan li gido duc khOng to chirc sinh hoat chuyên mOn thuOng xuyén 5.3 But 3: ThOng bao kat Juan cua doan tra tube HOi dang su pham nha truth-1g, co mbi dai dien chinh quyan dia phuong va Throng ban dai dien cha me hoc sinh den du Néu rei nhilng viec dä lam duce va can phat huy nhiing mat ton tai, hart ché can khdc phuc Dac bier, néu re nhfing sai pham ye cOng tic quan li thu chi tai chinh cua ba Tr va ba D, van de phai lap melt bran ban chi ti6t Hang de giai quyat Truck het yéu cau IA Tr va va D phai giai quyat nhang ton tai viec quan li thu chi dm trubng nhu: DOi vai nhemg so chi tai chinh bi ka toan sfra chita, xay dung mai khOng dam bao: can co bien phap giai quyét theo quy dinh cua tai chinh, dOng thin neu rO li vi lai co hien Mang dO Lap so nhap quy trubng 15 trieu dang Chi tra tian day vugt gib, thira gib, tinnghi phep ng giao vién (23 trieu dOng) Hoan tra 16 trieu dang tinsan khAu ngoai Si cho Ban dal dien cha me h9c sinh de quyet toan cho nha thau xay dung Rieng melt so hang muc chua dap Ung yéu cau ki thuat Ban dai dien cha me hoc sixth cua nha twang lam viec v6i nha thau de" khac phuc kip theri tube town Hoan hO so nhan cOng trinh Ban dai dien cha me h9c tai tic/ dung quy dinh cua Nganh Nhac nher, pha binh viec vi pham ki luat lao do, ng, thuOng xuyén b6 trubng di lam viec riêng; vi pham quy the quan li gido due khOng to chirc sinh hoat chuyén mOn thuOng xuyén cua IA Tr 9$7 c92( cOL c91#, download by :(13) skknchat@gmail.com &;:iret kept cat'i Mod "262 velearn S, cAl tai 46,4 cda vuea t,,,47 on stn g t C adoo t 0Aim tido g3, 4,4 4n c, tin/ 93Y " Sau doan tra kEt Juan, bâ Tr va ba D da biEt 161 cua minh, da biEt an inn ve nhang vi pham cua minh va xin nhan m9i hinh thirc ki luat oh cap tren , Tat ea nhang nOi dung tren yeu cau ba Tr t6 chirc giai quyet xong va bao cao chi tiet bang van ban nOp ye PhOng Gido due va Dao tao DEng thai yeti du ba Tr va ba D viét ban tv kiem diem ye nhang sai pham cua minh Yeti eau HOi dOng pham to chIrc hop va c18 nghi hinh thirc thi hanh ki luat ba Tr va IA D HE so nOp ve PhOng Gido chic va Dao tao gam: ban tv !dem diem cila ba Tr Ara ba D, bin tuemg trinh viec giai quyét nhang sai pham quan li tai chinh; bien ban hop HOi clang six pham nha tripang Cac loaf h8 so nOp ye Ph6ng GAD due va Dao tao sau mot tuan Ice tir doan tra lam viec 5.4 &thy 4: X* li IC& qua tra: Dva vac ket Juan cua doan tra, theo quy , dinh ve' phan cap quan li Ong truOng PhOng Gido dvc va Dao tao huyen ch6 tri, phOi hop v6i ,PhOng NOi vu tham mu cho UBND huyen C lap HOi dOng ‘ ki luat va guy& dinh hinh thirc ki luat be Tr va ba D theo kien dm tap the HOi dOng ki luat cap huyen Cac buck thvc hien phuong an xi: li tinh da duce Iva ch9n c6 the the hien bang Welt d8 cong viec theo thai gian, to chIrc (ca nhan) that hien nhu sau: STT Nei dung cong viec thvc hien Tii chat, nhan thyc Thbi gian thvc 01 02 Tham muu 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quan li co du tai va dirc; , can can nhac, xem xat ye dieu kian, hoan canh, nang lvc, pham chat dm nguiyi dO trues giao nhlr'ng nhiam vv quan cho h9 la viac lam hat sire quan va can thiét download by :(17) skknchat@gmail.com c9Tia &Lent 4444i e.t.a Mod 2ret vi licec a dee, ck tel dinh orio /nth, va Qe keen driwicity al& 7a1 96, Xi*" c, 14.4 98 D TAI LIEU TRAM KHAO Qu6c hOi ( 2005, 2009), Luat giao dyc Qu6c hOi (2010), Luat Viên Quac hOi (2010), Luat Thanh tra Qu6c hOi (2011), LIS t6 cao Chinh phu (2013), Nghi dinh s6 138/2013/ ND-CP ban hanh 22 tiling 10 nam 2013 quy dinh xir phat hanh chinh 11hh vuc gide, dye Chinh phil (2012), Nghi dinh s6 76/2012/ND-CP ban hanh 03 thang 10 nam 2012 quy dinh chi titt mot s6 diêtt ctia Luat T6 cao Thanh tra Chinh phi) (2013), ThOng to s6 06/2013/TT- TTCP ban hanh 30 thang nam 2013 quy dinh quy trinh giai quyé't t6 cao Thanh tra Chinh phi (2014), Tilting to s6 07/2014/TT-TTCP quy dinh quy trinh xir li don lchiéu nai, t6 cao, phan anh, kin nghi 13 Twang 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