(tiểu luận cán bộ quản lý giáo dục) xử lý tình huống hiệu trưởng và kế toán trưởng vi phạm nguyên tắc tài chính trong hoạt động tại trường THCS

BQ GIAO DIX VA DA0 TAO TRONG CAN BQ QUAN Lt GIAO DUC TEAM PHO HO CHI MINH TIEU LUAN CUOI KHOA • Lop: BM duirng nghip sty Ong tic vien tra giio dyc Lam Bong Nam hyc 2017-2018 T6 chin tai: Tnremg Cao ding Kinh t6 - KS/ thtlat Lam Deng 39 TrAn Phu, Thant% Pho Da Lat - Tinh Lem Deng TiNH HUONG THANH TRA : " Xis Lt TINH HUONG HItU TRU'CING VA Kt TOAN VI PHAM NGUYEN TAC TAI CHiNII TRONG HOST BONG TAI TRIMING THCS B THUOC THANH PII6 DA LST" Ho va ten: THAN THT TUYET NHUNG Don vi cling tdc: Tnremg THCS Nguyen Du — Thanh Ph6 Da Lat Tinh Lam Deng download by : skknchat@gmail.com it i474 14 1414 11 IT ft ft 41 14 OTC Ot fiCopt iC it iCItiC 41 1.44 tpir nit It4rir 1146 it a papa C eit 41:I i';' 41:ffriritir 4'4" MIX WC 66 4: is NO DUNG ft ,.: A- Lei cam cm 4% it B- Phan lei not du iv F a C- Phan NOi dung ir TRANG a iC A" ( a 4.5 a 6' a ,t I MO to tinh hiking 1% Hoan earth dui va WM dung tinh hu6ng IC ".` a 4% fir uong it.2 Dien bien firth va nhting mdu thuk cu a i%a — ia: II Xac dirth muc tieu xir It firth hueng n ir, ft Mac dick, yeti eau n 41;* 1:4 Mac tieu can giai quyet n a It 4% x3 Co se ly luan va phap ly phut tick tinh hiking g• a 4% AN' III Phan tich nguyen than 14 han qua ie is ft 411 Nguyen nhan (Tr ,-; a Nguyen than chili quan lar 4% 4% it b Nguyen nhan khach quan n e 4% ir 11 Hau qua a I 41' n 1% a 4% ,P; IV Xay dung cac phucmg an Ara hp chon phuong an ;.4 (.4it.: My ding cac phucmg an 4:t a Phucmg an 1: 4% 'I 45 11 1.1 Phucmg an 2: 11 e 4% 4% 4:4'c Phucmg an 3: f• i4' (4-b a , ;2 Lila chon phucmg an tOi uu 41 (4 14 4: 44;V iC Ice hoach t6 chfrc thnt hi en phtgmg an ducc hra chon 15 it !Chung thei gian thuc hien IT 15 4'4'2 Cac buck chat thut hien a e 4% Or 4% Ot Or a or IC a , Phan D Men nghi va ket luau i1.t 14' 474' I Kien nghi : , it II Ket Juan n a a iC 11 a N '• 17 19 iC a download by : skknchat@gmail.com ororirororori:orororororororororororororororororororitororororgororotorororororororororororor ir t4 % 41 41 4% 'ir It 4% 4% itr ft •Nr 4t ir it tt ic it it 114 41 $7,17 ITSI it it 4Pir it 4%77 MIT 4: IT et 417: 41446 it tti":4144:0n4141 Ali I 4% ii- O t 4% o TAI LIEU THAM KHAO c 4 41 • 4% 4% 4% it iib 41.4 VI 4.1 1% Luldt Ngdn sech nhã nuerc o it it Luat Ithieu nal, to cao vi cac Luat sira dei, be sung mOt so dieu ctia 41 ft:Ludt a • Ithieu nai, to can it ft Luat Can b0 cong chirc nam it ';4 Ngbi dinh s6 136/ND-CP ngay14/11/2006 quy dinh chi tiet vi huerng din thi it a a 481 a a a D It a it hanh mOt s6 dieu cila Luat Khieu nai, t6 cao va cac Luat sira din, be sung mOt s6' n Pr it n n a it dieu dm US IChieu nai, to cao Nghi dinh so 60/2003/ND-CP 06/6/2003 quy dinh chi tiet vi huOng din N is hanh Lust Ngan sach nha wok is 4,•: Nghi dinh só 43/2006/ND-CP 25/4/2006 quy dinh quyen tv chit, tit chiu it it trach nhiem ye thvc hien nhiem vti, to chile b0 may, Bien the va tai chinh dei sten 4% Io t don vi sv nghiep cling laap ft it Thong to so 07/2009/TT-BTC 15/01/2009 huerng din miu Neu thvc 41: ft hien cling khai quan ly, sir dung tai san TIM nuerc va bao cao s6 lieu tinh hinh o it r dung tai sari nhe nark x quan ly, sir it ft:8 Thong to so 89/2010/TT-BTC 16/6/2010 htrang din the dO bdo ed A I S ,T cao cong khai quan ly, sir dung tai san nha nu& tai car quan nha mem, don vi str it it ngluep cOng lip, t6 chirc ducrc giao quan ly, sir dung tai san nha nu& it ei 4: n a It es e n 4% n 6' ( IC es it it it n is a n i a tit Cl• 4% 41 ft (%* It 4t 4'4 ir 41.% CS: 00 4‘ 0 iC $ i% it 4.4 It 4.4 VI Uritet it 41 II Pr IT 4.4 b r fl'orirettri ll 4.97 ritirri e rirt ITC4 P b IT oritiri in '41'n•n••n• it trr ti":' it 41:" it or ie IN" 41," it C download by : skknchat@gmail.com LOI CAM ON Kink thwa qui, drily co TheOng can b0 qutin ly gitio duc phã Hid Chi Minh! Tr-di qua qua trinh hoc tap nghien cuu tai lop b6i duang nghiep vu Ong tac vien tra So gido duc va ciao tao Lam Deng to chirc tai thAnh 016 Da Lg Ban than tOi da lirnh h8i dugc nhieu kien tilde b6 ich, thiet thgc thOng qua I), Wan ve tra dirge ilia)/ co giang vien trang bi, giup tOi \Ting yang hon cong tac tra va quan 15/ Tir dO to trang bi cho minh nheing bdi hoc qu), bau viec xir ly tinh hu'Ong, dac biet guy/ thay co di minh h9a bing nhieu vi du Uwe tien da xay cuOc song va quail ly, gifip tOi dire rut dirge kinh nghiem lán van dung cho cOng tac quan ly thOi gian tai Ben earth dO thOng qua viec hoc tap, ban than to kiem diem lai minh ve viec ap dung ck nguyán the quart ly cong viec da dUng chua? Trong then gian tai du kien chinh sin nhing van de gi? De minh hoar' thien hurl cac cOng tac dirge Bang va NhA nuerc giao filch nhiem TOi xin chan cam cm guy/ ilia)/ co cua truthig can b0 quail I), gird() due ph6 Ha Chi Minh dal giap da tOi qua trinh hoc tap, d'Ong thai tao moi di'eu kien thuan Igi de tOi hoan tieu Juan cu6i TOi xin hfra se van dung nhang kien thirc da dirge thay co trang bi vac, thuc tien cOng tac thai gian tbi, quy& tam hoan tot nhiem vu dirge giao, to ren luyen minh de trà ngtrad can 1:16 tot nhu thay co mong dgi Trong de tai tieu luan, mac dit t8i &A van dung tat ca kien thirc hieu biet minh de hoan nhimg chat chin se rat nhieu thieu xOt Kinh mong thAy co qu), ban dang nghiep gOp y b6 sung a de tai cang hoar' thien hon Xin tran cam cm! download by : skknchat@gmail.com Thanh tra xu ljt tinh huang vi pham nguyén lac quan Ift tai chinh B Là' NOI DAU Xay dung dOi ngli can bg, cong chirc, vien chirc sach, co Jiang lire, pham chat dao dire tot IA IT* van de rat co ban, quan dugc Bang va NhA nugc LuOn quan tam chi dao sau sat vi no khOng chi xuat that tit vai trO, vi tri het sdc quan tha dgi net can bg, cong chfrc, vien chirc cong tec xay di:mg va bap ve T6 qugc Viet Nam XHCN, ma no niem tin dia quan chang nhan dan doi voi can by, la nen tang ding co o vimg chac che 6, la tam gucmg de quan chi:mg nhan dan not theo Nhung hien nay, mot b0 phan do, i ngfi can bg, cong chile cac cap dia Bang va Nha nugc van cOn nhting han che Ira thieu set nhat dinh Ve chinh tri, to tuOng, cOn co can bg, cong chirc, vien chat cOn dao dgng, suy giam niem tin 6i vai Bang, vgi che XHCN, v gi cong cugc 6i inch dm than dan ta hien Ve pham chat dao dire va l gi song, cOn co can bg, cong chIrc thodi hem, bien chat, lqi dung chirc quyen de tham nhfing, bu8n lau, lam giau phi phi!), quan lieu, dra quyen, sach nhieu quan chiang, gay anh huemg ted pham chat tot dep cna nguesi can bg, clang vien, tit lam suy giam niem tin dm nhan dan d gi veci su lath dao dm Bang va Nha ntrac ta KST luat can bg, cong chirc, vien chirc la mgt nOi dung thugc cOng tic (pan 1y hanh chinh Nha nuac 'Chi xem xet ky luat can bg, cOng chirc, vien chirc mac sai lam khuyet diem phdi (lac biet chit 5, ket hop chat che, da clang cac nguyen tac quan lyr khac Tren co so nhang nguyen tic dO, dei hOi moi ca quan cong tac guar' / can bg, cong chirc, vien chIrc phai thuemg xuyen quan 11/ ca ve tieu chuan, ca ve to Wang dao due, tac phong lam vice, lay gido due thuyet phut lA chinh de ngän than khuyet diem va tieu cue Song that hien can bg, cOng chIrc co khuyet diem thi phai co bien phap dau tranh kien quyet, khOng bao che; xem xet su vat, hien tucmg mgt each town dien, triet 6, k4 ca mat khach quan Ara chu quan de xer 157 mgt each chinh ?the, dam Ma gift nghiem kST luat cna Bang, phdp luat cua NhA nuesc download by : skknchat@gmail.com Thanh tra xi( 1Y tinh huiing vi pham nguyen (tic quan ly tat chinh Viec xic lY can bO can phdi thuc hien co tinh co 1Y, chinh vi vay, tOi chon tinh hueing "Jai ly tinh hu'rOng hieu trifling Nguyen van A va i town Phqm Thi C vi pham nguyen qutin If tai chinh boat dOng tai truirng THCS B tren din Win thank Dd LW" lam de tai tieu Juan khod hoc Day IA mot co hOi tot de" bAn than van dung nharng kien thirc &A hoc, lien he veri thuc te, teen co kr tim nhang gidi phdp thiet that phu hop giüp cho qua trinh cong tat ciia ban than tang t6t hon C NO' DUNG I MO to tinh hang Han canh d?ri ve not dung tinh hang Vao cuai thang 9/2017, UBND ph6 va PhOng GD&DT Da Lat nhan dugc don thu dm can be, gido vien phan anh y e viec thu chi khOng minh bach tai truang THCS B Truerc tinh hinh da PhOng GD&DT da tham REM cho UBND pha Quyet dinh s6 25/QD-UBND 05/11/2017 ve viec lap doan tra cOng tdc quAn ly tai chinh tai THCS B Uy ban than dan huyen (IA giao cho PhOng GD&DT chu tri phai hop v gi PhOng TM chinh - Ke hoach huyen tien hanh tra viec thu, chi cac khoan tien tai truemg THCS B, muc dich la de nam bat thuc ve thu, chi tai chinh va xic minh them viec phan anh dm can 136, giao vién co &mg su thuc kh8ng Ngay 06/11/2017, Doan tra da lam viec tai trugng THCS B, qua qua trinh tra dan da Oat hien met s6 van de bat thuOng viec quail ly thu, chi tai chinh cfra nha truemg ma 18i chi you la Hieu truth-1g va ke town nha truemg khOng minh bach ck chUng tir thu chi va co nhieu sai pham cOng tat van lY tai chinh nha truemg Dien hien ye nhitng man than ctia tinh hang Ong Nguyen Van A la Hieu tru&ng truemg THCS B thuOc ph6 DA Lat Ong A sinh va lem len er pha Da Lag, Nam 1996 tot nghiep Dai hoc su pham Hue chuYen nganh Van Ra trträng 8ng dugc phan cong ve cong tac download by : skknchat@gmail.com Thanh tra zit ly tinh huting vi pham nguyen teic yucin ly tai chinh giang day tai truarng THCS N, sau nam cong tac Ong dugc de bat chdc vu Ph6 Hieu truang tai trueng THCS N Tir dugc nhan nhiem vu mei Ong P lien hoan tot nhiem vu, dac biet la chat lugng gido due mai nhon oda trueng THCS N luem clUng top dau cua ph& Dan nam 2004, Hieu truang cua truang THCS H nghi huu Ira trueng THCS H la met truang rat kh6 khan ve CSVC, chat lugng gide, due luem dimg MI) sau cua pile nen can met Hieu truang mad Wang d ci ing, sang tao de dua phong trap cua truang di len Ong A la nguari dugc PhOng GD&DT tham muu cho UBND pile bo nhiem lam Hieu trueng tai truang THCS H Qua trinh lam Hieu truang tai truang THCS H, Ong P da phan nao khac phtic dugc nhfing khO khan dm truang nhung quail IS/ khOng thue su dan chili nen not be dm trueng khOng doan kat Theo quy dinh theri gian lam Hieu trueng sau nam la phdi be phiau tin da xem xet be nhiem lai; kat qua be phiau tin nhiem Ong P tai truang THCS H khOng dirge cao (chi dat 40%) nen PhOng GD&DT de nghi UBND ludn chuyen Ong A sang lam Hieu trueng tai truang THCS B de Ong A co diau kien gan gia dinh Ira chn tam van cong viec Cam co Pham Thi C la RE toan trueng THCS B tiz nam 2000 Tuz dugc bo nhiem lam Hieu trueng tai truang THCS B Ong A lai cang ban fen hart vi CSVC cua trueng da xu6ng cap nghiem trong, nang lye chuyen mon cua dei ngu gide, vien khOng deng dau nen chat lugng day hoc rat thap D6i ngit gido vién cua truer-1g da so mei truang, kinh nghiem giang day va pan ly han cha Do ban viec gia dinh, cong vai cong viec tham muu cho dia phuong tim ngu6n da xay dung CSVC truang hoc nen Ong A it dan truang; viec wan bi chi dao chuyen mon va met se cong viec Ichac cua nha trueng Ong ph6 mac cho deng chi Ph6 Hieu truang diau hanh town be Vi vay, viec sinh hoat chuyen mon cua cac to chuyen mon va Hei deng su pham a truang B khOng tian hanh thueng xuyen, nhang 16c co mat & trueng Ong A thireng bec le tinh bao thu va quan lieu, cira quyen ved anh em gido download by : skknchat@gmail.com Thanh tra xft ly tinh huáng vi phgm nguyén tkc quOn ly tat chinh Ve cong tac quail ly tai chinh nha trugng ke tit Ong A ye lam Hieu co nhieu bat cap la hai nam rOi ma khOng kiem ke, cong khai minh bach; the dO thi dua khen throng cua giao vien hang Warn town khOng day dil Mac au cac gido vien trong cid nhieu lan de nghi Ong A giai quyet dirt diem the chinh sach cho anh em \ta thut hien nghiem tuc viec cong khai tai chinh cila truerng nhung Ong A khOng nghe Ong A lay lY do: "Truang Bang tap trung xay dung CSVC va mua sam nhieu trang thiet bi nen phai clanh kinh phi tap trung cho viec mua sam c16 nen anh em thOng cam, cho nha truerng ng" Ve mua sam tai san nha truang thi chit yeu la Hieu truemg va Ice toan to di mua va ve to quyat toan Ve nguyen tac cua viec la tru gc mua sam hay xay dung CSVC cho nha tru gng thi phai doge ban bac Cap fly va faith dao nha truerng rei cir ngtrgi di mua va phdi co Hoi clang nghiem thu, cong khai kinh phi mua sam truerc tap the nhung Ong A khOng tuan thu theo nhfing quy dinh cua tai chinh Sau nhan dirgc dun t6 cdo cua gião vien, ngdy 06/11/2017, down tra da lam viec tai truerng THCS B, thAnh phAn cita dodn tra theo Quyet dinh s6 25/CV-UBND 05/11/2017 cua UBND thânh ph6 d6ng chi PhO Truerng phOng GD&DT phu trach chuyen mon THCS Ira cac vien la chuy'en vien cua the PhOng GD&DT, Tai chinh - Ke hoach, Thanh tra ph6; qua qua trinh tra doan da phat hien Ong A va co C (Ice toan) da vi pham mot each nghiem trong viec quirt ly thu, chi tai chinh dO la: MOt s6 1)0 so chi tai chinh bi Ice toan sfra chfra, xay dung m gi IchOng dam bar) ice man de ngoai s6 sach 15 trieu d6ng (s6 tien lee toan gidi thich la ban nhieu viec cuen nam nen chin kip lap h6 so nhap quy); Trugng ng tien khen thuemg gido vien trieu clang CO trieu thing tien lam san trugng cho HOi phu huynh da dua cho Ong A d6' toan cho nha th'Au nhung Ong A khOng thuc hien (khi hOi den lYT download by : skknchat@gmail.com Thanh tra tinh fluting vi pham nguyén tac quOn 1ft tai chinh khOng quyet toan so tien cho nha thau thi Ong A bao gia dinh dang gap khO khan nen tam mugn de giai guy& va se chi tra cho 119 théri gian gan nhAt) Vi pham ky luat lao dOng, thugng xuyén b6 trträng di lam viec rieng; vi pham quy ehe quail 132 gide dye khOng to chtic sinh hog chuyén mon thtrông xuyen Sau doan tra ket Juan, Ong A va cO C da biet loi cua minh, da biet an nan ve nhang vi pham cua minh va xin nhan moi hinh fink ky luat cila cap trén II Mc dinh nwc tieu xir ly tinh Myc dich, yeu au Viec xir ly phai dam bac) IchOng gay xdo trOn nhieu viec to chirc nhan sir; xi( ly sir viec nhanh ch6ng, lam diu dirge du luau xa hOi Viec xir ly ky luat phai nhan duce sir dOng tinh, iing h0 dm tap the giao vien, lam cho gido vien tin vac) sir cong minh cua phap luat Xir lY vy viec ding khai, dan chu, cifing ngirgi,dung tOi va coy nghia gido dye salt sac Can b0, gido vien se My lam WI hoc cho minh Ira coy thirc phan dau to duOng dao dire, the phong, song va lam viec cho ximg &rig vai niem tin dm mgi ngtr gi va ximg Bang yen nhan each cua mOt nha gido Viec xii ly phai dam bdo tinh cong bang clan chi) va dung vei quy dinh phap ly dia nha ntrac Viec quail 132 can b0, ding chirc IA nhiem vy het sire quan tong ctla cac co quan Nha nugc, dm cap uy, chinh quyen cac cap Khi mOt can b0, cong &tic, vien chirc vi pham phap luat, thi co quan quail 1y true tiep va co quan quan 132 cap teen co tham quyen eO the xir 132 cac hinh thirc ky luat theo cac mire vi pham Viec xay dung dOi ngii nha gido Ira can b0 quan lY gido dye la nhiem vy cna cac cap ily Bang va chinh quyen, coi dO la mOt b0 phan quan tong download by : skknchat@gmail.com II Thanh tra xer ly tinh huang vi pham nguyen tac squall ly tin chinh cong tac can b0 cua Dang \TAMA nug c; nganh gido due gift vai trO chinh viec tham muu va to chirc thuc hien Nha nuac thong nhat chi dao, quail 1Y• va chiu trach nhiem viec dao tao va b6i dugng nha gido lid can bO quan ly gido due, gift vai trO chu dao viec quail 1Y, 136 tri, sir dung dOi ngu nha gido cac trueng cong lap; tao co the chinh sach cac true:mg sir dung co hieu qua d0i ng8 Myc tieu can giAi quyet Viec vi pham kY luat dm Ong A va co C can phdi dugs xir 15, kip theri va nghiem minh theo Dieu 79 va Dieu 82 - Luat can bO, cong chirc 2008, co hieu hie ka tir ngdy 01/01/2010; Dieu 118 - Luat Gido due 2005, a nfing cao chat lugng do, i ngil can biS quail ty nganh GD&DT, tang cuerng phdp the Xa hoi chit nghia Ciing co lai to chirc cua trudng THCS B, chan chinh viec thuc hien ky luat lao &ring, na nap chuyan mOn cua nha truerng Chan chinh viec thu chi tai chinh sai quy dinh cua truerng; thu hái s6 tin that thoat de ta cho viec xay dung CSVC; tra so tin truemg ng cho gido vien de dam bdo the dO cho can bO gin° vien - CNV Ca sir 157 luAn va phip 1y phfin tich tinh Da giai quyat vu viec dung phap luat, bao dam tinh hgp 1ST, cong bang xa h0i, dam bdo hai hOa can can cir vao cac co se, phap 157 sau: Lust Ngan sach nha nuac • Luat 1Chiau nai, t6 cao va cac Luat sira doi, 136 sung mot s6 diau Lula Ithiau nai, to cao Nghi dinh s6 136/ND-CP 14/11/2006 quy dinh chi tiat va huerng clan thi hanh mgt s6 diau cua that Ithiau nai, to cao va cac Luat situ dal, ba sung mot so dieu cua Luat '