Thut hien Quyat dinh thanh tra so 77/QD-TTr ngdy 25/10/2016 dm Chanh Thanh tra huyen ve viec thanh tra tinh hinh thu hoc phi vd thu, str dung cdc ngu6n xa hei hea gido due d6i ved truang[r]
(1)-149c vien: Nguyen Xufin Trung Thutic: SO GDDT Lam Wing
Don vi cong tfic: truerng THCS Dinh Lac Email: trunanx1981(degmail.com
LAM BONG, THANG NAM 2018
BQ GIAO DIJC VA DAO TAO
TRU'ONG CAN BQ QUAN Lt GIAO BCC THANH PHO HO CHI MINH
TIEU LUAN CUOI KHOA LOP BOI DCONG NGHIEP ITV
CQNG TAC VAN THANH TRA GIAO PVC NAM 2017
De tai:
quyet tinh hiding ve viec sit' dyng china
V thing nguOn thu hpc phi vii sir dyng cdc nguOn
(2)MVC LVC LOI NO! DAU
NOI DUNG I MO to tinh hung
Phan tich va xir ly tinh hu6ng Plan tich tinh hutmg
1.1 Myc tieu phiin tich tinh huang 1.2 Ca se 112 luCin
1.3 Phcin tich dien biers tinh hua ng 2 Xii 1157 tinh hutmg
2.1 Da xuat cdc phuang an, lua chnn phuong an gidi quyat tinh hiking 2 1.u.a chnn giai phdp
2.3 T6 chirc dint hian giai phap C KIÈN NGI-I1 VA KET LUAN I Kin nghi
DM vM Pheng gido chic va Mc, tan DM v6i trutng
II Iat lu6n
D TAii lieu tham khäo
(3)A Lffi NOI DAU
Theo ket luan cim nghi quyet Dai hai Dâng toan quec Ian thi • XI ve dei mai gido due can ban, toan dien co de cap den nhu sau: "DM mai can ban, town dien nen gido due theo huang chuan h6a, hien dal h6a, xa hei hea, dan chu hea, hei nhap qu6c t6, thich img vai nen kinh t6 thi truang dinh huang xa hei chit nghia, tap trung vao 'fang cao chat Mang dac biet la chat luting gido due dao dire, lei song, 'tang Itrc sang tao, ki nang thut hanh de met mat dap ling yeti eau phât trien kinh to - xa hei, day manh cOng nghiep h6a, hien dai hoa dat mine, dam bd.° an ninh quec phOng; mat khdc phi chit thela man nhu can pi-1dt trien cua m6i ngtrei hoc, nhCrng nub' co !tang khieu duos phat trien tai nang"
Ben canh dO viec sir dung hieu qua nguan kinh phi ngan sach Nha nuerc ket hop vai cac ngu6n huy dOng hop phdp khdc de" tang ctrang trang bi co sa vat chat, thiet bi day hoc, 'Ca.)/ dung phOng hoc 130 men, thu vien, nha da nang, khuen vien truang xanh sach -dep
De lam duge dieu tren, dOi h6i nguai (man ly va tren het la vai trà cua Hieu truang viec guy& dinh sir dung ngan sach nhu the flan cho viec dau to trang thiet bi, stra chua nha twang de dam ban phuc vu tat viec day via hoc Ben canh dO, viec tham muu cna ke toan cang rat quan trong, chuyen men oda be phan ke toan giup cho hieu truang dinh huang dugc cac khodn thu chi nha truang C6 the not su ket hop gifia hieu truang — ke than — thu quy guy& dinh sa "sang con" cho nha truang
Trong attic t6 tai truang THCS X, viec mua sAm trang thiet bi day hoc, xay dung cac cOng trinh nha truang co sir dung ngan sach va the ngu6n quy xa hal h6a co ban dimg quy trinh, nhien ben canh viec van dung cac nguen kinh phi chua phi' hop dan den co I se khodn sir dung kinh phi chin dimg
Val chirc vu la ph6 hieu truang ye vai tre la vien cita dodn tra huyen Y ve tra truang THCS X cac nei dung lien quan den thu — chi hoc phi va cac khoiin thu xa h6i h6a näm 2016 tOi chyn de tin "Glen quyb tinh huang ve viec sir dung
chua dting nguán thu hoc phi viz sir dung cac nguiln xa hOi h6a doi vai truang THCS X"
(4)Se nen chi boi duang thu hyc phi khOng thing quy dinh
Nam hyc Nam hoc Nam hyc
2014-2015 2015-2016 2016-2017
Su Ten truang TOng
1 THCS X 6.975.000 6525000 6.300.000 19.800.000
Qua viec tham du Ierp cong tae vien tra giào due SO GDDT Lam Deng to chat vde thang 12/2016 vd kinh nghiem thin; to ban than nham gidi guy& tot nhAt tinh huOng tren, g6p phan nang cao hieu qua guan ly tot cac nguen kinh phi nhd truang
B NOI DUNG
I MO to tinh huOng:
Thut hien Quyat dinh tra so 77/QD-TTr ngdy 25/10/2016 dm Chanh Thanh tra huyen ve viec tra tinh hinh thu hoc phi vd thu, str dung cdc ngu6n xa hei hea gido due d6i ved truang Trung hyc ca se X - huyen Y Tir ngdy 31/10/2016 den ngdy
17/11/2016, Donn tra da tien hanh tra tai cdc truerng neu tren
Qua kiem tra, dodn tra da phat hien viec thu - chi hyc phi chua clang quy dinh, Cu the nhu sau:
- Viec thu hyc phi eua twang THCS X tir nam hyc 2014-2015 den nam hoc 2016-2017, cu the:
Stt Ten trueng Tong se tien
phai thu ( )
Tong so tien thu dtryc
(2)
Teng se tien that thu 3=(1-2)
Ghi chii
1 THCS X 1.045.400.000 920.079.000 125.321.000
Tong so tien that thu tiz nam hyc 2014-2015 d n nam bye 2016-2017 dm trueng trueng THCS X Id 125.321.000 dOng
- Viec sir dung tien hoc phi de chi tien bei dutng thu hyc phi kheng thing quy dinh dei vol twang THCS X tit nam hyc 2014-2015 den !lam hoc 2016-2017, cu the:
Teng s6 tien chi bOi clueing thu hoc phi cho can b0, gide vien, citing nhan vien co tham gia true tiep thu hyc phi ya cong tae chi dao thu hyc phi d6i vol THCS X neu tren nam hoc 2014-2015 den nam hoc 2016-2017 Id 19.800.000 clang
(5)Tinh hinh qua 19, sir dung cac nguan xa hai hoa gido due dm truang duce tra tir nam hoc 2014-2015 lien nal hoc 2016-2017
DVT: Dang Ten trtrâng Ket du nal Tang thu Tong chi Con 14i
truac nam :tam
chuyen sang
THCS X 10.020.101 307.402.101 269.792.260 37.609.841 Qua tra, viec qua 1Y, sir dung ode khodn demg gOp )(a hai hOa gido due dai veri truOng &roc tra tir nal hoc 2014 - 2015 den näm hoc 2016 - 2017 co ban duce thve hien theo ding quy dinh In dem 14i hieu qua thiet thuc; qua trinh quan ly, sir dung dam ben nguyen tac tu nguyen, ching mite dich, clan chit, ding khai va minh bach Tuy nhien, ket qua tra cho thay viec thuc hien trinh tu, thit tuc ve huy clang nguan gop cilia to chirc, ca nhän va phu huynh hoc sinh cal tao, nang cap va xay dung cac cOng trinh phu try nha nha ve sinh, san truing, nha xe, cting twang, Mang bao quanh, hoc mua sam ba sung trang thiet bi day - hoc van can din tai,
Xet Sao coo ket qua tra 24/11/2016 cnt Truang doan tra, y Ida giai trinh cua cac ca quan, to chirc, ca nib la dai twang tra, Chanh Thanh tra huyen IC& Ina nhu sau:
Viec thu — chi hoc phi chin ding quy dinh Viec sir dung nguan xa hai hoa chug hap ly 2 Mqc trêt, xir 13'7 tinh hting.
2.1 Myc tiéu chung:
Viec thu — chi tai chinh phai co quy trinh throe quy dinh tai cac van bAn huang clan va ke town 1a ngtrai tham muu cho hieu twang phdi dUng, trah thu — chi sai clan den that that kink phi, that chi tao ke her cho viec tham Mang
Vi vay, qua viec xir 19 tinh hieing tren nham gap phan gitip cho can ba qua 19, giao via va nhiln via thuc hien dimg cac van ban quy pham ve viec thu — chi hoc phi va cac nguan xa hai hem, Op phan giup nha trtrang sU dung hap 1y nguan thu Dang thai Sir dung hieu qua nguan kinh phi ngan sach Nha nu& ket hgp vai cac nguan huy 'Jag hop
Stt
1
(6)den hang Want Hieu trträng can co phan mem quan 19, cap nhat van ban de kip th6i thay doi cho pint hop
DOz i veri nhan vien ke todn la ngu gi ho trg dac luc cho Hieu truöng viec tham mtru sir dung cac Mai quy nha tru gng Ke toan cling phdi nAm bAt dugc str thay dOi cna van ban tir tham mtru tot cho hieu tru gng cac khodn chi Ke todn phdi chive tap huan thirâng xuyen d'e' lam viec dung quy trinh Trong tinh tren rat may la chin co dau hieu tham nhting ma sai pham ve chuyen ink nen str viec chin di qua xa Cac khodn tien phat cho gido vier) duce thu hoi tir gido vien Chin xdy tinh trang that tholt ngan quy Day cling la bai hoc sau sac cong tac chuyen mOn cua ice todn
Trong qua trinh nghien ciru thgc hien lam tieu luau, vai str hieu biet cent han che, died gian dau to cho nghien thu co han Ten manh dan neu len nhilng suy nghi, quan diem cua minh ve xir 19 tinh Inking "Giiii guy& ve: viec sir dyng chtra thing nguan thu hpc phi va sir dyng cac nguan xii hi)i haa clni vdi trtrang THCS X"
Kinh thin qu9 thay, co! Tieu luan dugc thuc hien it* then gian MIA gap rut, chimg t g i vira van dung kien thirc tit cac chuyen de quy thAy giang day tren kip va van dung cac kinh nghiem Nye tin cong tac tai co quan don vi de hodn But dau tiep can phap Mat ve kiem tra tai chinh de van dung vao tieu luau nen chac chan klning tranh khOi nhieu thieu se g Kinh mong qu9 thay, co chia se gem )(ay dung de sau de Oiling ten lam tot cling tac cong tac vien tin/
Di Linh, thcing 01 ncltn 2018
HOC VIEN
Nguyen Nunn Trung
(7)TAI LIEU THAM KHAO
Tai lieu bOi dating nghiep vu Ong Mc vién tra gido dye nam 2017 (Twang can 1:10 pan IY gido d y e TPHCM va Hpc vien quail 13% gido dye)
Van ban Hating an Lien se( so 166/1-ID-TCVG-GD&DT 28/02/2000 &la SO Tai chinh - Vat gia va Sa Gian due ve Dan tao tinh Lam DOng
Nghi guy& so 108/2014/NQ-HDND 15/7/2014 ciia HDND tinh Lam D'Ong Van ban s6 6890/BGDDT-KHTC 18/10/2010 cith BO Gido dye va Dan tao Van ban so 1357/SGDDT-KHTC 11/8/2014
ThOng to lien tich so 20/TILT-BGDDT-BTC-BLDTBXH 30/5/2014 dm BO Gido dyc va Dan tao — BO Tai chinh — BO Lao long Thaang binh va Xa hOi
Nghi quyet s6 108/2014/NQ-HDND 15/7/2014 cfm HDND tinh Lam DOng Van ban s6 6890/BGDDT-KFITC 18/10/2010 cna BO than dye va Dan tao Van ban so 1357/SGDDT-KHTC 11/8/2014
Van ban so 2575/SGDDT-KHTC 17/8/2015