THÔNG TIN TÀI LIỆU
BO GIAD DUC VA DAO TAO TRUONG CAN BO QUAN LV CIAO DUC TP HO CHI MINH TIEU LUAN CUOI KHOA Lap bAi dttang nghiC)3 vu tong tac vién Thanh tra gido (Inc tai Qudng Ngdi Kh6a 2017 "Xfi LV TENTH HUONG SAI PRAM TRONG QUAN LY VA Se DUNG NGUON TAI CHINH CHO [MAT WONG GIANG DAY vA HOC TAP DON VI Ski NGHIEP THUQC NGANII GIAO DUC vA DAO TAO" Ho ya ten: Le Thi Thanh Tuyen Don vi cling tic: So' Giao due ya Da° tao QuAng Ngäi QUANG NGAI, THANG 8/2017 download by : skknchat@gmail.com CO Oil TIEU LUAN PhAn MO dau Phan Nei dung MO to tinh huáng Xac dinh nmc tieu xix ly tinh Phan tich tinh (phan tich nguyen nhan va hau qua) De xuat nhang gidi phdp TO chic thtrc hien gidi phap de dat clugc mtic tieu de Kien nghi, de xuat Phan Ket Juan; kik nghi va de xuat Phan Tai lieu tham khao download by : skknchat@gmail.com PHÂN MO DikU Ngdy nay, nhan loai buck vac) nen kinh to tri that, ngtrei ta bat dau nOi nhieu den nguAn lac ngutri — yeti to co ban de phat trien xa hAi, tang truang kinh to thi dOi veri cat nha quan ly a moi link vat, van dé quart ly nhan su dugc clat len hang dau Khi nOi den met to chat, mot dun vi lam an that bai, thua 18, khOng phdi vi thieu von, thieu trang thiet bi, thieu co see vat chat, mat bang ma nguai ta nghi den ngtrai lanh dao, thu truang dm dun vi khOng du nang lac dieu hanh cOng viec, thieu trang bi ve kien that (wan ly hoac thieu kinh nghiem cong tat quail 19 Trong 1Y luAn va thuc tien, dAi nga nha gido va can bA quan ly gido duc luOn chive xem la lay lugng cot can dm sa nghiep phdt then gido chat vai dao tao, la nhan to quan nhAt quyet dinh viec nang cao chat lugng gido dye Nghi quy& HAi nghi Ban chap hanh Trung trang khod VIII da xac dinh: "Glib° vien la nhan quyi;t dinh chat ltayng gino duc" Chi thi 40-CT/TW cilia Ban Bi thu Trung uang Dang ve xay clang, nang cao chat lugng dAi nga nha gido va can bA qudn ly gide chic ding chi rO: "Nha giao va can bO quart 1y glee() duc la la y luong nang cot, co vai tr6 quan !Tong" Do vay, muAn phat trien gide duc va dao tao, dieu quan truck tien la phdi chain lo xay dung va phât trien dAi nga gide' vien va can bA quail ly HAi nghi lan thin (khoa XI), Ban chap hanh Trung wing cid ban hanh Nghi quy& so 29-NQ/TW ve "DAi moi can ban, town dien gido duc va da p tao, clap ang yeti cau cong nghiep h6a, hien dai h6a dieu kien kinh to thi truang dinh inning xa hAi chi) nghia va hAi nhap quAc to" Nghi quy& co dat yeu eau "tang cuOing cong tee kiem tra, tra cilia co quan quan ly cat cap; bac) dam dan cha, cong khai, minh bath" Nhu vay, heia cang su dOi moi cua gido , duc not chung, tra dangdabuck tang bued gicio due nOi rieng ding (lmoi, dOi moi tra gido dye clap ang yea cAu dOi moi van ly gido duc, chuyen tam tit chi) yea tra chuyen mOn sang chili yeti tra trach nhiem quAn ly nha nu& v ei gido dye, tang cuang tinh to chi), to chiu trach nhiem cilia ngutri dang dAu co kr gido chic Giai doan 2016-2020 la giai doan ca nu& that hien Nghi qua Dai hAi Lan thu XII cilia Bang, phan dau that hien thang lgi chien lugc phat trien kinh to - xa hAi 2016-2020 Trong do, Cdi each hanh chinh la mot nhiem vu tam, dO cdi each nen tai chinh cong 1a mot nhang not dung cita tien trinh cai each nen hAnh chinh quAc gia giai doan 2016-2020, la nhiem vu thudng xuyen cilia tat ca cat t6 ch(rc he thAng chinh tri Do dO, quail ly va sit dung tai chinh dau tu, bA tri cho boat thing gido due va ciao tao khOng nam ngodi cong cuAc cai cach nen hanh chinh nOi chung, nen tai chinh cong not rieng giai doan hien Xuat phat to le da, thAri gian vim qua ban than tOi da duct nha truang trang bi kien that ve tra gido dye thOng qua lop hoc CAng tac vien tra De tom tat, tong hop qua trinh nhan that cua minh qua trinh hoc tap, tOi chon download by : skknchat@gmail.com de tai "Xi? Ifi tinh hiding sai pliant qutin ly va sir dung nguan tell chink cho hogt ding gidng orgy va hoc dip thin I/ sir nghlep thuac ngtinh gitio due vet ciao Igo" lam tieu Juan cuOi khoa hoc Day la mot ca hOi tat de ban than van dung nhang kién thirc da hoc, lien he vai thut te, trén ca sa suy nghi, tim tOi din nhang phalp thiet thuc phil hop giup cho qua trinh cOng tac cilia ban than cang tat han Val su hi'eu bier cilia ban than han the, thai gian nghién cUu co hang, kinh mong nhan dugc su quan tarn, ginp der cilia cdc , thy gião, co giao de ban than co dugc nhilng kien thirc ca ban, nhErng giai phap tai uu qua trinh xu 1Y cong viec thai gian download by : skknchat@gmail.com PHAN NO DUNG MO to tinh huOng: Ngay 17 thAng 02 nâm 2015, So' Gino dye va Dno tao tinh Quang Ngdi nhan dugc don khieu nai cUa BA NguyL Thi B, Hieu truemg trugng THPT huyen S, yeu cnu Gidm clOc Sa xem xet not dung ket luau cilia Donn tra SO' Gino cluc Aid Dão tao tinh Qudng Ngdi din dugc Giam d gc Sa chuan y tai Quyet dinh s6 02/QD-GDDT ngdy 10/02/2015 yen not dung tom tat nhu sau: 1.1 Canh eau toan nganh doi val HiAu truang nha trwang vi pham chA qua n ly tai chinh caia don vi, quyAt dinh vik mien, giant thu khang citing dai twang, chuan chi cdc nai dung sai, vuot lieu chuan, dinh mire chA tai chinh lam thiet 1mi nguan kinh phi nha ntrac va nhan clan Clau tic cho sy nghiAp glee() dye va dao tgo 1.2 DC,: nghi nha trtrang to chti'c hop kiAm diem clai vai ke than don vi khang thirc hiAn dting chtir wring tham mun clic( minh cho HiAu wining clA quan ly tai chinh; (Vitra nail] wing chuyén man, nghiep vy ke tocin, tat chinh ele xcic dinh, tham mint cho HiAtt trtrong thu Ching, chi dit cac khoan thu, chi nha truth/7g, gay nem du luan kheng tat giira ccic don vi nai ba nganh va phi huynh hoc sinh 1.3 Xucit town, thu hai nap vao Ngein Rich so tiAn sai phgm the do, chinh Rich thu, chi theo qui dinh cita nha niter so tièri 32.090.000 clang the ei hgn 30 ngay, ké tir G it:1171 clac Sa Gicio dye va Da° tao 195 guyAt dinh chucin y kAt luan tra don vi Co the nhang ngi dung sai pham nhu sau: - Mien, giam thu hoc phi va thu xdy dung trtrang cho ccic dai ttrong kit/3,1g citing guy dinh ciia carp co tham quyn, so tiAn that thu nam la 8.750.000 clang, en thA nhu' sau: MiAn 100% mirc thu hoc phi, xdy dung doi vdri 15 hoc sinh la cilia can ba, gicio viAn cat, trwang, so tién: 5.550.000 d dO: 4.050.000 d Iloc phi: 1.500.000 d Xdy dung inning AliAn 100% tithe thu hoc phi, giatn 50% mire thu xay dung trtrang dai val 10 LD-TB&X,11 cap chting hoe sinh thttac cliAn gia dinh khO khan (ngoai din dupe so tin: 3.200.000 d, dO: nhan ho dal, theo quy 2.700.000 d Hoe phi: Xdy dung trtrthig 500.000 d - Chian chi mat so nghiAp vu kinh to phat sinh sai, vu.ot chA tai chinh hiAn hanh, so UZI') 23.340.000 d, chi tiAt nai dung khoan chi nhtr sau: A/c* 25/01/2014, chi tocin tong tac phi di tong tac Ha Not cho Ong LA Van C, viral tintro so li jn 500.000 d download by : skknchat@gmail.com Ngay 28/3/2014, chi loan tau xe nghi phep dam (ve que tham ba, me Hoang TN Q khang citing the do, so tien 800.000 d nhan dip Tat co truyen) cho Ba Tran Thi N Ngay 12/5/2014, chi wan tien Nang va phy cap cho ba (nghi sinh tic 28/4/2014) so tien 1.600.000 d Ngay 14/5/2014, chi town tien mua dien thoai di d'ang cho Hieu tricang„sa tien 4.350.000 d Ngity 20/5/2014, chi toan phy cap tru ddi cho 04 can ba di hoc co thai y trieu tap caa truang DH pham Hue tren 03 thong, so gian hoc lien tyc (theo Glar tien 4.200.000 d + Ngay 28/9/2014, chi tien an cho 51 CB,CC tham du' Dai hai CNVC nha truang wept the do, so tien 1.530.000 d -+- Ng* 21/11/2014, chi mua qua cho CB,GV nha truang nhcin Nha giao Viet Nam (20/11) khang co ch'a do, so tien 7.560.000 d + NO)) 18/12/2014, chi mua van phang pham cap cho giao vien khang ce hoer don tai chink, sa tien 2.800.000 d Theo not dung don °la ba Nguyen Thi B: Binh thac k9 luat d6i vai qua nang; M6t se not dung chi co van dung theo thfrc to vi cac van ban huang dan caa cac cap chua rO, nhieu not dung guy dinh chua phi) hop; M6t se) dei tugng hoc sinh dien qua khO khan (mac du chua dugc cap co tham quyen cap giAy chimg nhan), new tan thu cac em se nghi hoc tinh huOng Mc dinh muc tiCu De giai quy'et vu khieu nai tren to can xdc dinh muc tieu xis 19 nhu' sau: - Rd soat lai he' thong cac van ban huang dan thus hien the thu, chi dp dung cho cac ca quan, don vi hdrih chinh su nghiep not chung, cac don vi dac thit nhu giao duc va ddo too not rieng cte co dinh hunng giai quyet cu the Lam viec lai vói Doan tra cua So Gido due va Ddo tao de flan) bat cac ket luau thOng tin sai pham cid dugc xd 19 va Cam (lac Den au: Ong, de nam bat tinh hinh cu the t& cac thOng tin to Hieu truang, ke town va cac cle>i twang co lien quan den cac not dung kien nghi cilia Doan tra; vai thus to chung tir, so sach ke doi chieu lai se) lieu giCra ket luan &fa tra town cna don vi Er ket qua kiem tra, khdo sat thuc te, dei chief) se lieu to don vi va Doan Thanh tra, de xuat lai vOi Gam d6c SO de co guyet dinh x(r l9 dei veri nhd truang, ca nhan co lien quan dUng nguai, clUng t6i, (tang phdp luat Phan tich tinh huong a) Nguyen nhan chii download by : skknchat@gmail.com 'MU truang dan vi chn quan, chua nghien cdu ky the de quan 19 tai chinh, tai san cOng nan qua trinh thac hien tai dan vi cOn chu g nghiem titc cla xay nhang sai sot phai xir Iy hoac xuat town, thu hOi nap Ngan sach nha ntrac Ca nhan ke toan dan vi thieu kinh nghiem cOng tac, chua chiu khO nghien thu ky da nam y ang chinh sach, the de tai chinh, tai san; nghiep vu chuyén man ka than can han che Do dO, chua the hien dugc vai trO tham mtru tich cut, dung dän cho Hieu truang quan IY va su dung nguan tai chinh, tai san cOng dimg qui dinh, co hieu qua Ngoai ra, a don vi str nghiep Hieu truang va ke toan dan vi van phdi chiu nhiau ap luc khac to nhiau phIa dOi vai qua trinh qudn 1y, sit dung va quyat town kinh phi Trong giai quyk cOng viec, nhieu Inc cOn nAng tinh cam han Id nguyén tAc tai chinh nen khOng the tranh kh6i nhang sai sot clang tiec xay h) Nguyén nhan khach quan: - IIc thong cac van bdn qui pham phdp luat ve tai chinh thieu ding be, chua thong nhat thuc hien to trung uang den dia phuang Dia phuang co nhang qui dinh riang thac hien tran dia ban khOng pha hop y ari cac dia ban khac ca nu•gc Cat: cap co tham quyen, ca quan quan ly tai chinh, chuyen nganh chua truang xuyan to chirc kiern tra, tra viec chap hAnh cac van bán quy dinh qudn 19 va s • dung ngan sach nha nutit da phdt hien tinh bat hop 1Y, kip tiled co nhang kian nghi cap tran dieu chinh cho phit hap yeti diau kien thac fien c) Iltiu qua: Nhang vi pham caa nha truang qudn IY va sa dung kinh phi &rot giao ndm 2014, nau buac phai xuat toan, thu hai cac khodn that thu, chi sai the cna truang sa clan den cac thiet hai sau day: - Truck hat, nha truang se bi mat ke hoach ngan sach näm 2014 da chi cho cac not dung hoat clang thieu nguan kinh phi eta chi Ban canh viec gay du luau khOng tot nganh, nhan dan dai vai nhd truang, Flieu truang va ke town don vi va met so dai tugng co lien quan phdi chiu met hinh thirc RS/ luat nhat dinh cith truang, cua nganh ya cap cao han Uy tin cCia Flieu truang se bi giam sat dal vai tap the can be, giao vian nha truang, phy huynh hoc sinh ding nhu chinh quyen dia phuang se( tai Lam anh hutng khOng tot den cac dan vi khac ngAnh va ca quan chU quan cap lien trac tiap caa nhd truang viec quan lY va sit dung nguen tai chinh, tai san ma nhd nutc va nhan dan da chain lo cho su nghiep gide duc va ddo tao -Di' xuat nherng giai pi* download by : skknchat@gmail.com Qua viec phan tich tinh huOng, nguyen nhan va hau qua cna nhang sai pham don vi su nghiep, to co the dua cac phuong an gidi guy& cu the sau day: 5.1 Pht • ung an 1: Neu cu the nhung viec lam sai pham nguyén tac, the de ng nhung chi xa 19 a mac de rat kinh nghiem va tuyet dai quan lY tai chinh cua tru g klieng dugc tiep tuc thuc hien nhung sai pham a nam 2014 czy nhung nam sau a) Ifu diem tarn &rang an: - Kheng mat thai gian, ding sue phdi thu hei cac khoan that thu, chi sai the de nam 2014 dm don vi Giam dugc du luau kheng tot tar phia xa hei viec quan 19 va sir dung ngthin tai chinh doi veri nha troarng not chung va dOi veri ngubi true tiep xic 19 nhu !lieu tracing, k'e toan not rieng Cac doi tugng dugc Man ding theo yeu cAu, kheng phdi bi thu hei khoan chi vugt the Nguai hoc dugc mien, giam thu hoc phi va xay dung truang gia dinh giam dugc met phan khO khan ve kinh b) nigh ctiern ciia pht •ang tin: Hieu truing, ke toan va cac doi tugng lien quan se kheng rat kinh nghiem ma tiep the co nhung sai pham khdc lárn hon cac nam sau Kthing dam bac) dugc tinh nghiem minh cua phap luAt va nguyen the quan 19 tai chinh o don vi not rieng, toan nganh not chung va co nguy co tang nhiéu sai pham tram ban O nhung don vi khdc Gay bat binh phu huynh hoc sinh, dei ngii can be tong chat cua nha amnia ve nhung sai pham cUa Hieu trueng va ke town Gay thiet hai cho nha flack ve nhung khodn that thu va chi sai, vugt cite de cho cac dei tuong 5.2 Phtro'ng an 2: Gilt nguyen ket luAn cua Doan tra da dugc Giam doe SO (lido due va Dao tao guy& dinh chuan y a) Un di gni ctia phu'o'ng (in: Darn bac) dugc tinh nghiem minh cua phdp luat, gift dugc viec tuan thu chi dao dia cap tren vOi don vi cap clued La bal hoc kinh nghiem quAn 19 tai chinh kheng chi Hag don vi va cho tat ca cac don vi khdc nganh L Don vi dugc bo sung nguon thu hang nam, nam vung dugc nguyen the, che tai chinh de thus thi nhiem vu h) Nhirgc didni cfia phtrang an: download by : skknchat@gmail.com Thanh tich tong tac mel t nam phan dau ciia tap the can bi), gido vien nha truang bi doh hudng rat leen Hieu truang va ke toan gay nen Ice town va cac doi arcing lien quan se bi xir ly ky luat lam ânh 1Iieu huemg thong OA doi vdi nha twang; giam slit bang tin cUa cap tren va dm Phu huynh hoc sinh dOi vbi nha truang Phdi mat nhieu thdi gian va cOng sire de trien khai viec thu hoi, nOp vao ngan sach nhd ntudc khodn thu, chi sai the Don vi se mat di mot khodn kinh phi nam 2014 ma le dugc sir dung de chi cho the hoat ding chuyen men 5.3 Phtro'ng an 3: Dua vao cac van ban qui dinh ve the dO thu, chi hien hanh de pilau tich the not dung sai pham (theo két Juan cua Doan tra SO' va theo dun kien nghi, gidi trinh cua Ba Nguyen Thi B) de tdeh dugc: Nhthg not dung sai pham bat bthc phdi xuat toan, thu hOi nop vao ngan sash nhd nude, se tien 13.740.000 d NhOng not dung van dung the theo thuc to that sinh tai don vi co the xem xet chap nhan quyet than, se tien 17.390.000 d Tren co sex phan tich nhOng sai pham va nhang van dung chi cila dun vi, kien nghi xi( ly hinh thlrc ky luat dili vidi tap the don vi va cac ca nhan cd lien quan b mire de) thap han, cu the: + Vol fligu tru'i'ng: Nghiem khac phe binh viec qudn lY y a sir dung kinh phi sai nguyen tac lam ânh huthg den hoat Ong dm don vii; gay du luan kheng tot nha truang, nganh; se kheng xem xet tich cOng tat ca nhan cuoi nam hoc 2014-2015 + I/61 hi, loan: Nha truang to chirc kiem diem dOi vdi nhirng sai pham tham mutt cho I lieu truang to chive thu g hien thu, chi sai the de vi nhitng nguyen than chili quan: kheng nam virng chinh sach, the de) va nghiep vu tai chinh, kheng bac) cao cap tren ve viec Dieu truing qui dinh mien gidm thu, chuan chi mot so not dung trait quy dinh ding thai se khOng xem xet tich cOng tac ca nhan euei Warn hoc 20142015 a) Uir diem cfia phu'o'ng an: Dun vi nhan thirc dugc mire cl() vi pham cua minh quart 1Y, nghiem toe nit kinh nghiem b nhirng /tam sau Thenh tich cOng tac dm tap the CB, GV nha truang kheng bi ânh hudng DOi tugng dugc mien, giam nguein thu, town sai, vugt the di) thod de) thod man, nghiem tiic chap hanh viec Op the khoan sai lai cho nha truang Giu duct su nghiém minh cua phdp luat, su than thu chi download by : skknchat@gmail.com dao ci:ia cap tren d g i vdi cap duai - Lam hal hoc cho cac clan vi khan nganh thut hien citing nguyen tac titian 1'/ t1i chinh va tai sari cOng hlicu truang va Ice toan don vi sc bi hinh thirc ky luat thap hem, nghiem chap hank viec thu, chi va quyet Man kinh phi dung quy dinh cira cap co tham quyén Darn bdo the cho ngudi di cOng tdc, di hoc va cac the dg khdc cho can bg, cOng chirc cua trudng b) didni can phtaing -in: Don vi se mat ke hoach ngan sach ctia nam 2014 ma le dugc sir dung de chi phi cac boat dgng cua nha trudng nam Gay du Juan khOng tot nha trudng va xa hgi ve tract) nhiem pan 19 dm i vdi nguen tai chinh nha trudng Hieu trudng va tham muu cna ke todn d g - Mgt so gido vien, phu huynh co clang hpc se phaidOng gel) them khodn Lien hoc phi, xay dung trudng phal truy thu theo ket Juan kiem tra i tugng dugc toan sai, vugt the dg phai nip lai tien cho nha Cac d g trudng de n'(;)p vao ngan sach nha nude Hieu trudng, ke todn phal chiu mgt hinh thirc ky luat nhat dinh sai pham quan ly tai chinh 5.3 Lip chip phtro'ng an xir 1S, cac phuang an dud de xir ly via viec sai pham cyan 19 tai chinh (in la phuang an tgi truing THPT huyen S, tinh Quang Ngai to nhan thay Pherang uu nhat, thuyet phut nhat 136i vi, giai doan hien nay, Dang, Nha nude va than clan cham lo cho sty nghiep gido due la rat Ian clang thai cling dat niem tin rat nhiéu vao sit nghiep Mao dye va dao tao - not cung cap ngun luc cho xa hgi co trinh dp van hod, khoa hoc va cOng nghe nham dap dng yeu cau cOng nghiep hod, hien dai boa dat mtge va sir dung kinh Viec twang Thin huyen S, tinh Qudng Ngai vi pham qudn 1YI g c d'g kinh to la khOng lan so lied mot tinh, phi boat do, ng a tren, , neu xet ve g c gia Tuy nhien, nett kheing kip thai phat hien, ngän ch4n va xir 19 thi nguy mgt qu g g c gia la rat co the co sai phalli se nhan len a ca mot nganh, mgt dia phuang va qu xiky Tir mgt sai pham nhO se' xuat hien nhang sai pham Lan qudn 19 tai chinh, lam ton hai den lgi ich cira ca qu g c gia thdi gian den Plurolig an dugc thut hien beri vi nhfing sai pham cita ngudi quart 19 phdi bi xir 19 kY luat tu9 theo muc dg ton that cho tap the, tinh chat vu viec, khd nang nhan Ai ca nhan So sanh twang quan giim uu diem va nhugc diem thuc hien thirc cita Ill 19 ding nhan fink duce sai pi-Krung an thi phan uu diem thdng the Nguai bi i tugng co lien quan thay ro trdch nhiem pham, chap nkin ky 1u4t cna cap tren Cac ci g download by : skknchat@gmail.com 10 cua minh la phai thgc hian nghiem tOc viac nap lai cdc khodn ma nha trudng mien, giam thu va da chi sai the dO tai chinh cho ca nhan minh de nha trudng nap cho nha nuac Cdc don vi so nghiep nganh lay lam bdi hoc cho minh de nganh gido doc va dao tao giu duqc so nghiem minh cua phap luat quan ly, str tuan thu lanh dao va chi dao cria cap tren dai vai cdc don vi cap clued va dac biat la str deng tinh Ong cria dOng ddo can ba, cong eh& nganh cling nhu phi huynh hoc sinh nOi rieng va nhan dan not chung ve mire da xu 1y sai pham dOi Arad nha truang To chtly thtyc hien phtrung Khi tiep nhan don, Giam dac Sa Gido dye va Dao tao triau tap cuac hop the phan gem Ban Giam doe, ChO -Lich cong doan Nganh Gido duc, Chanh Thanh tra sa Sau thong qua don khieu nai eau ba Nguyen Thi B, cdc vier' thong nhat lap to xac minh, giai quyat khieu nai mat PhO Giam dOc SO lam TO truemg chiu trâch nhiem thy 151 don, xem xet va kin nghi vai Giam dee nhitng gidi phdp giai quyet khieu nai cOa ba Nguyen Thi T Gidm dac So quyet dinh lap to giai quyet khieu nai gem Ph6 Giam dec va cdc vien khdc thuac phOng Ka nang loc va pham chat dao hoach , tai chinh, TO chirc can ba, COng doan nganh co dire den tritang lam viac Day la don khieu nai nen duqc gidi quyet theo Luat khieu nai nam 2011, Nghi dinh 75/2012/ND-CP 03/10/2012 cna Chinh phri quy dinh quy trinh giai guy& khieu nai hanh chinh va ThOng to 07/2013/TT-TTCP 31/10/2013 dm Thanh tra Chinh phi ve quy dinh trinh giai quyat khieu nai hanh chinh - Tiep nii4n dun: TO gidi quyet khieu nai duqc lap theo Quyet dinh se 05/QD-SGDDT ngdy 22/02/2015 tiep nhan don cna ba Nguyen Thi B (Dieu 5, TT 07/2014/TT- TTCP) - Phlin loci dun theo dien thy IS, (Diau 6, TT07/2014/17-TTCP) Nai dung don khieu nai ket , luan dm Doan tra SO Giao dye va Dao tao da duqc Giant dOc SO chuan y tai Quyét dinh so 02/QD-GDDT tinh Quang 10/02/2005 + Don khieu nai cua ba B du dieu kian thu o Ngdy ban hanh Quyat dinh: 10/02/2015 o Ngay nap don khieu nai: 07/02/2015 Can cu theo Luat khieu nai ndm 2011 thi thdi hiau khieu nai lAn dau cua ba B la dO diau kian thu download by : skknchat@gmail.com 11 Tham quyen giai quyet: Thuec tham quyen giai quyet ctn Giam doe SO Gido duc va Dao tao Dc xuat thu trtraing co: quan huffing 157: Dan khieu nai se duvc giai quyet theo quy dinh cUa phap luAt hien hanh Ap dung Dieu 11, LuAt khieu nai se 02/2011/QH13, thOng bdo cho ba T theo mau 0I-KN Thy 157 giai quyet, xac minh nOi dung khieu nai: Sau thOng bdo cho ba B viec thu ly gin) quyet khieu nai, ngudi giai quyet khieu nai guy& dinh giao nhiem vu xac minh not dung khieu nao va quyet dinh xac minh cho to xac minh To xac minh tier, hanh xay dung ke hoach gem can dr phdp Is, de tien hanh xac minh, muc dich, yêu eau cua viec xac minh, xac minh nOi dung don khieu nai, du kien thiyi gian thuc hien xac minh, Ging bei quyet dinh xac minh: Viec cong be quyet dinh xac minh se thut hien tai truemg THPT huyen 5, co mat dm nguti giai quy& khiéu nai hoc nguOi xac minh, ngueri khieu nai va dal dien cta ngulai bi khieu Lam viec tray tiep v • i nguiri khieu nai (Ba Nguyen Thi B) Bd Nguyen Thi B cung cap thOng tin cho to xac minh nhatig gi lien quan den not dung khieu nai Lam viec tray tiep ngul!ri hi khieu nai Ngtred bi khieu nai cung cap thOng tin co lien quan, giái trinh ve guy& dinh 13ao cao ket qua xac minh: Sau xac minh, t6 truang 4.6 xac minh bdo cdo ket qua bAng van ban yeti nguai co tham quyen giai guy& khieu nai (theo mau 11-KN) Ket qua xac minh: Viec khieu nai, yeu eau xem lai ket luAn dm Doan tra cua ba Nguyén Ihi B 1a thoa ding Theo giai trinh ctn bA B, hien viec chAp har) du toan thu, chi va guy& town kinh phi dugc giao hang nam tai cdc don vi du town nhiéu not dung chi chua cu the, chu g re va chin thémg nhAt nei be nganh tai chinh (than) tra du town chi), Kho bac nha nu: Ot cdc huyen (kiem soat chi theo du: town dirge duyet), cu the nhu sau: Ciing not not dung chi hoat deng chuyen mein cua nganh nhtmg phuong, don vi quyet town chi lai khdc nhau, khOng clang nhat vei qui dinh tai lye ngdn sach nha nu•O:c hien hanh; download by : skknchat@gmail.com 12 Van ban qui dinh the de, tieu chuan, dinh mirc chi chu g phO hop, the hien: COng tac phi: (min Wan tien tro di cong tac ngodi tinh Nei, TP HA Chi Minh) ern tinh Q qui dinh dOi vai can be, cong chin cua tinh thap han quy dinh cUa Be Tai chinh) Hei nghi phi: tien an dai bieu du hei nghi a cap huyen Id 10.000 dingutiingay nhung a tinh IA 15.000 dingtrOlingAy Quy dinh nghi phep nam (cho can be cong tac a dAng bang) muon dugc town thi phai tham dOng doi tugng (cha, me, va, chang, hoac ngueri der clAu) nhung nguti phdi la Om, dau, tai nan hoac chat Phu cap uu dai cho gido vien nganh gido duc quy dinh nhfing ngAy nghi theo the de (nghi he, le, tot, sinh de, ) van dirge hutng; di hoc lien tic trén 03 thang thi khOng dirge huang phy cap uu dai Qui dinh cua Be TAIL chinh, UBND tinh Q v'e die trang bi dien thoai di Ong cho lanh dao lam viec: ngoAi nhung chin vu lanh dao tinh, huyen, SO, nganh, cu the cOn met so dOi tugng khac cling dugc xem xet, trang Theo dan trinh bay cUa BA B, xem xet viec tham muu ctia KA toan cho Hieu trutng nha truOng guy& dinh mien giam thu hoc phi, xay dung twang cho nhitng hoc sinh IA cUa can be, gido vien dang cong tac tai trutng va nhfing hoc sinh co hodn cAnh gia dinh qua khO khän; , quyet dinh chuan chi cac nei dung sai, vugt ché de tai chinh hien hAnh da bi Doan kiem tra Oat hien, xuat toan thu hOi nop ngan sdch IA dUng Tuy nhien, Ba B cling de nghi Doan tra, cac cap co thAm quyen xem xet la' cho BA, cho trueing vi nhting nei dung thu, chi neu trén dugc thuc hien O truerng nam 2014 la hoan wan co ca sa, bOi Can be ke toan mai throng, dam nhan cong viec ke then ctia truerng tinh den thai diem nam 2014 la 02 nam Do do, ye kinh nghiem dOi vai vai trO, chin näng tham muu cho ThO trutng dan vi quyet dinh cac nei dung thu, chi dUng theo quy dinh cua Nhá nutc IA chin nhieu Mat khdc, ve chuyén men, nghiep vu ke toan clang cOn nhieu hat) the beri le nhieu van ban the de chinh sach va nghiep vu tai chinh ke man chua doge nghien ciru kyr, tuerng tan nen viec tham muu cho Hieu truang chua sat dOng the hien hanh la thuc to can phai nghiöm tic rut kinh nghiem nhttng nam sau + Viec mien thu hoc phi, xay dung trueng lap cho can be, gido vien cUa truerng, tai Dai hei cong chin vien chin nha truemg dam 2013 da.' dtra nei dung ban bac va da dugc tap the Hei dAng sir pham nhá trixOng thAng nhAt cao (95%) la dOng y thuc hien vai nhung hoc sinh thuec dien gia dinh nOng dan ngheo, lam kinh t6 mat thu hoach kern khOng co den dOng hoc phi va xay dung truerng cho (nhung theo bar) chua dugc cap tham quyen chirng nhan 110 dOi, he nghéo thco quy download by : skknchat@gmail.com 13 cao cua giao vien chü nhiam caclOp co doi twang nay, nau buac phai thu du mitt quy dinh thi cac em se 1)0 hoc, vi vdy Ban giam hieu nha truamg ma tryc tiap la Hieu trueing quyat dinh mien, giam hoc phi va xay dung trtamg cho cac em + So di toan cong tac phi vuoit cha da tien tro a HA Nal la UBND tinh Quaint Nuai co Quyat dinh so 34/2010/QD-UB 14/12/2010 Ban hanh Quy dinh cha cong Mc phi, the da chi to chiirc cac cuac hal nghi dOi vai cac co quan nha nuOc va don vi sy nghiap cc/Mg Idp cua tinh Quang Ngai (dai v gi Ha Nai va TP Ha Chi Minh) nau theo dodn thi dugc loan 900.000 dingui gi/ngay; trugng hop di cong tac mot minh hoac le nguiy i khac gieci thi dugc toan t6i da Id 1.200.000 i tac a Ha Nai (cling vgi cUngay/dém Trueng hop dm Ong Le Van C dpi c ting 02 nguibi ding giOi khac) da a tro 02 deem nhung not nghi khOng co phOng 03 glue:mg nen phai thua 02 phOng 02 giuerng Vi vdy, nha truOing (qua ban cat) cita nhilng ngudi di cOng lac cong v •i Ong La Van C) da (my& dinh chi toan tien tro cho Ong mitt quy dinh cao nhat ctia tinh (di le ngtrOi khac + Thanh toan tau xe nghi phep nam cho BA I Wang Thi Q (ve qua thdm ba, me gia) co xac nhan cua cOng doan co quan, throic Hiau twang chuan chi Theo cac van ban hien hanh v ei wain cha da tau xe nghi phep nam cho can ho, cOng chic nha nu •c thi Ba Q khaing thuac din dugc Wan bai le loo, me ba da gia nhung lai khOng dau 6m, tai nan hoac chat Tuy nhian )(et ye mat 40 1)2, truyan Mang ddn tac va tinh nhan van, su mau thudn cita van ban quan 1y nha nuOic dugc toan qui dinh bat buac ngtrai than phai am dau, tai nan, hoac chat thi la khOng thuyat phut, vdy co the chap nhdn quyat toan not dung chi - Thanh toan pity cap tru dai cho 04 can bO di hoc lien tyc qua 03 thang, so tien 4.200.000 d BOi le, that t6 thi then gian di hoc ctia 04 can ba veci thai gian he la 02 thang (day Id thai gian giao vien dugc nghi he theo cha da) lai bon mat thang di hoc (chtra vugt 03 thang theo quy dinh) non so tien 4.200.000 d la chdp nhan quyat wan dugc Bai vi, can d • Thong to so 01/2006/TTLT-BGD&DT-BNV-BTC a vu va Bo Giao dtic va Dao tao (Tay 23/01/2006 dm lien tich BO: Tai chinh 13a Ni ruthng ddri thtic hien Quyat dinh so 244/2005/QH-TTg 06/10/2005 dm Th€1 tuning Chinh phU ve the (la phy cap uu dai dai veri nhá giao dang tryc tiap giang day cac co sO• giao duc cOng ldp thi 04 giao vien di hoc thO'i gian he 02 thang ma theri gian nOu khOng di hoc thi giao vien van &roc nghi he the() che da ma van duct huiâng phy cap um dai - Chi tiOn corn trua cho Dai hai CBCC cilatrueing so tien 1.530.000 d Dai hai CNVC nha trueing da nam ka hoach ding tac cilia don vi, dugc bao cao cap tran, dugc xem la mat cuac hai nghi dm dun vi va se dugc toan theo the da hai nghi Tuy nhien, vai then gia hien tai, 100.000 clingueri Id qua it khOng du KM corn trim Da nghi dugc chap nhdn quyat toan not dung nay, nha download by : skknchat@gmail.com truang rut kinh nghiem cho nhilng nam sau, kheing to chat an trua ma todn true tiep cho CB,CC se tien clang vai mi • c che de da quy dinh - Chi mua qua cho can be, gido vien nha twang nhan 20/11/2014 se tien 7.560.000 d Nei dung chi the khOng quy dinh, khOng cho phep six dung ngan sdch nha nuac , chi qua bieu ma chi van dung chi nhu met cuec hei nghi co quan Tuy nhien, nham muc dich &Ong vien, ton vinh nha gido nhan 20/11, nha twang da clang nguem khdc de mua qua tang cho gido vien chua coy kien chap thuan bang van ban cua cap tren la Icheng dung qui dinh (le nha truang phai be tri nguen phac Igi va sem co van ban de nghi cap tren quyet dinh lam co so thut hien thi viec mua qua tang la chinh ddng) Vi vay, nei dung chi de nghi duqc guy& todn -Ur quy truang N/A nha truang ding se nghiérn tac rat kinh nghiem cho nheing phac lqi nam sau; chi duvc chi va quyet todn nei dung nam du todn duqc duyet va co kien dOng Y bang van ban dm co quan chi) quail cap trén - Chi mua van phOng pham de cap phat cho gide vien lam viec, so E'en 2.800.000 d Den thai diem Doan tra kiem tra, chUng at chi chi CO ban du tit va hod dd dugc Flieu trip:Mg don bdn le, k.hOng co hod don tai chinh Tuy nhien, chUng chuan chi kern theo danh sdch k9 nhan cua ca nhan cu the, da co hod don ban le cua don vi bdn hang, co ke hoach mua sari) cua TO chuyen mOn nen nei dung chap nhan quyet toan Den nay, nha truang da den not mua hang yêu eau xuat hod don tai chinh theo dung se luvng va gid tri hang hod da mua de b6 sung day da vao cluing gee cua trutng De nghi Doan kiem tra va cap CO tham quyen chap nhan quy& todn, nha truang nghiem Mc rat kinh nghiem cho nhang lan sau kheing de xay sai set rita nei dung cdc van ban cdc cap co tham viec phan tich, del chieu lai quyen quy dinh ve thu, chi hien berth, cluing to se phan cdc nei dung sai pham da duqc Doan tra SO ke kuan hai nhOm nei dung cu the sau: ci6; N176172 Hilt 1: Nlifing khodn mien, giam thu hoc phi, xay dung twang cho cdc tuvng trdi quy dinh; chuan chi cho cdc Ca nhan sai, vugt ch6 de bat buec phai xuat town, thu hei nep vao ngan sdch nha nuOc, se tien: 13.740.000 d Nhein thir 2: Van dung vao cdc van ban the de de thut hien mien, giam thu hoc phi, xay dung truang cho cdc dei tuvng hoc sinh cdc gia dinh khO khan, ngheo (kern theo don da duqc chinh quyen dia phuong xac nhan ); chuan chi cdc nei dung cho ca nhan, cho cong viec co the xem xct quyet town dung vai cdc quy dinh cua the tai chinh hien hanh, so tien: 17.390.000 d - Ban hanh cong khai quyet dinh giai quyet khieu nai: download by : skknchat@gmail.com 15 Can cir Dieu 31 Lujt Khieu nai, nguiy i giai guy& khieu nai (Giam dOc) ban hdnh Quyet dinh giai quyet khieu nai va gal Quyet dinh den bd Nguyen Thi B, Ilieu trading TITPT huyen S va To truang to xac minh (theo mdu 15 - KN) - 14p 17A quän 1y ho so giai quyet khieu nai: Te trueng xac minh se ma, ljp he so giai quyet khieu nai, tap hop thong tin, tai lieu lien quan, kat qua xac minh, quyet dinh giai quyet khiéu nai duot hinh ti• ma he so den &mg he so theo trinh to quy dinh Kien nghi, de xuAt Qua tinh giai quyet dun kien nghi, yen c ju xem xat lai guy& dinh ket lujn vc nhung sai pham quan ly tai chinh cua 1-lieLtrueng ,va toan twang '11-11)T huyen 5, sau phan tich cu the nhung mat uu diem va ton tai cua ket lujn tra cla &rot Giam dee SCY Gido due va Dao tam chuan y, ban than -Lei kien nghi met so van de sau: Trong qua trinh tra, kiem tra cua cap tren dei vei cap clued trkrc thuec yeu cau phai nom yang nguyen tjc, the de, giai quyet vu viec dirt diem, hop tinh, hop 19 phat huy dan chit co set, khOng ap dat theo y kien chit quan, thiéu can cir De don vi co thin gian nghién dm, giji trinh su viec cu the lam co set tham muu cho Gidm dee Sa quyet dinh chinh xac, Doan tra nen clanh cho don vi met khoan theri gian nhjt dinh, qua thin gian not tren neu khemg co giai trinh cu the, thuyet phut thi se di den ket lujn chinh thirc Trong thai gian cho• don vi giai trinh, nen tham k.hao y kien cua bo phjn chuyén mem trot tiep ve ke hooch tai chinh de co dupe nhung thong tin chinh xac, xac dinh ding nguyen nhan va hju qua cua nhung vu viec da xdy ra; tinh kin thi cua cac van ban huang dan awe hien thu, chi hien hanh de co ket lujn chu jn xac hon Nganh Giao due va Ddo too nen thuerng xuyen co Ice hooch met cac lOp bei throng kien thirc (wan ly kinh to tai chinh cho Chi tai khojn; hueng ddn, bei dueng chuyen men nghiep vu cho cac ke toan don vi de kip thin tham muu cho thit truetng cyan 19 va stir dung nguAn tai chinh don vi cho cac hoot dAng chuyen men a trueng dung che nhd nuetc R.a soot 14i he thong van ban the dA tai chinh cap trung uong va dia phuong, phat hien kip alai nhung not dung bat hop 19, kheng khd thi that hien CY co se de kien nghi vai cap co thank quyen dieu chinh, be sung kip that Trong xU 19 tong viec, dac biet la guy& dinh cac hinh thirc ky lujt dei vai ca nhan, tap the nganh co sai pham, co quan quan 19 nha nuoc cap tren can gia y ang nguyén tac nhung kb:mg the thieu su mem deo, linh deng; phji dam boo xi 19 vu viec cho viva hop 1Y, vim hap tinh; phji xem xet nguyén nhan, hju qua va mire drily hieing cia vu viec dj xay buAc phai xi 19 k9 lujt den qua trinh quan 19, chi ciao Chung toan ngdnly download by : skknchat@gmail.com 16 PHAN KET LUAN Qua vu viec khieu nai, yeu eau xem xet ket luan nhang sai pham quan va sir dung kinh phi tai truing THPT huyen S, tinh Quang Ngai cho to did)! rang cong tic quan ly va sir dung nguan tai chinh d truing hoc not riéng, d cac co quan don vi cong quyen not chung IA rat phirc tap Mac dit cac co quan nha nude cap co tham quyen da ban hanh he thong cac van ban quy pham phap luOt va huang thuc hien cOng tic quail 1ST nguem tai chinh, tai san cOng, song qua trinh thgc hien van co nhieu thiéu sot, sai pham quart ly xdy a cac cap dO khac nhau, nett khOng nhin nhan CO co se khoa hoc, vita dam bao tinh nghiem minh eita phdp luat, vita hop vet dao IY, truyen thong cim dan tOc se din den se dien viec khieu kien keo nghiem trong, lien quan den nhieu cap, nhieu nganh phai vao cuiic de xem xet, giai quyet Nguyen nhan mot mat la tinh kha thi cita van ban dai song, thin gian song dm van ban dO thus hen qua ngan; kha nang nhan fink da cac cap, cac nganh va cua mOi ca nhan co quan cong quyen ve not dung van ban Op dung vat) nganh, linh vut minh cOng the co khac nhau; Ben canh co nguyén nhan khac dO la kha nang nhan that cilia mot so can bO lanh dao don vi, can 1DO tham mutt cho lanh dao don vi han the ve nang luc chuyen mOn va quasi ly kinh t6 tat chinh, chit quan xi 13.7 cOng viec, tham chi coi timing sir nghiem minh cua phap luat ma &An den sai sot clang tiec da va se xAy Cac co quan co tham quyen, co quan cap tren thuc thi nhiem vu quAn 111 nha nude dOi ved don vi thuc hien tra, kiém tra ne nang, ngai va cham, thieu nghiem tut, chug nam chat the do, khOng tim hieu ky van de, vu viec, tham chi thieu co sd khoa hoc ma clan den ket Juan voi y ang, khOng citing thuc te, thieu tinh thuy6t phut, [tido duc Ti do, dAn den viec cac co quan, don vi va cac ca nhan duqc kiem tra bite xuc, khOng thoa man phdi khieu kien cap tren, lam giam uy tin lanh dao dm don vi cap tren din veri cap dueri va nhan dan Mat , si; van ban quy pham phap luOt cac cap ban hanh hieu qua chu g cao, Ca biet so dia phucmg co van ban chua CO, trai phap luat nhung khOng kip thin dieu chinh hoac thu COng the tra, kiem tra chuyén mOn, nghiep vu cilia cac ca quan chic nang chin timing xuyén, de dal, qua loa, dai khai dan den cac don vi xem nhe, coi thuing viec chap hanh nguyen tic, the quan ly kinh to tai chinh ma clan den nh&ng sai pham ding tiec xay ra./ download by : skknchat@gmail.com 117 TAT LIEU THAM KHAO Hoc vien Quan ly gido duc - Trueng Can ba quart 1Y gido duc that-1h phi; bei dueng nghiep vu tong tac vien tra gido ITO Chi Minh (2015), Tat duc Quec hei nu&c COng boa xa hei chti nghia Viet Nam (2011), Luat Khieu nai Chinh pha (2012), Nghi dinh se 75/2012/ND-CP 03/10/2012 dm Chinh pH quy dinh chi tiet met so dieu cua Luat Khieu nai Thanh tra Chinh phil (2013), Them-1g to se 07/2013/TT-1TCP 31/10/2013 cUa Thanh tra Chinh pha ve quy dinh quy trinh giai quyet khieu nai hanh chinh Thanh tra Chinh pha (2014), The-1g to se 07/2014/TT-1TCP ngdy 31/10/2014 dia Thanh tra Chinh pha ve quy dinh quy trinh mil' 1Y don khieu nai, don to can, don kian nghi, phan anh BO Gido duc va Dan tao (2013), ThOng to so 40/2013/TT-BGDDT 18/12/2013 cita BO Gido duc va Da° tao quy dinh ve tiep cong dan, gidi guyet khieu nai, gidi guyet to can truemg BO Gião duc va Dao tao (2011), Dieu le truang trung hoc co trung hoc 06 thong va truerng thong co nhien cap hoc (ban hanh kern thco dieing to se 12/201111-1-BGDDT 28/03/2011 cilia BO troang BO Gide chic va Mc) lac)) BO Tat chinh Be Nei vu - Be (lido duc va Dan tao (2006), Thong to lien tich so 01/2006/TILT-BI-ID&DT-BNV-BTC Huang cran that hien Quyet dinh so 244/2005/QGG-TTg 06/01/2005 cilia Thu toOng Chinh phU ve the de phu cap nha mak trot tiep giang day cat co s& gido duc cong lap uu dai dei t'Jy ban nhan dan tinh Quang NO (2010), Quyet dinh se 34/2010/QDUBND 14/12/2010 ban hanh Quy dinh the ding tac phi, ch6 de chi to chuc cat ctulic hoi nghi &Ai vol cdc co quan nha nu& va don vi sty nghiep cling Lap cua tinh Quang Ngai download by : skknchat@gmail.com 18 ... thi nguy mgt qu g g c gia la rat co the co sai phalli se nhan len a ca mot nganh, mgt dia phuang va qu xiky Tir mgt sai pham nhO se' xuat hien nhang sai pham Lan qudn 19 tai chinh, lam ton hai... dinh chucin y kAt luan tra don vi Co the nhang ngi dung sai pham nhu sau: - Mien, giam thu hoc phi va thu xdy dung trtrang cho ccic dai ttrong kit/3,1g citing guy dinh ciia carp co tham quyn,... qudn 1y, sit dung va quyat town kinh phi Trong giai quyk cOng viec, nhieu Inc cOn nAng tinh cam han Id nguyén tAc tai chinh nen khOng the tranh kh6i nhang sai sot clang tiec xay h) Nguyén nhan khach
Ngày đăng: 01/04/2022, 17:39
Xem thêm: