Giải quyết đơn tố cáo hiệu trưởng và kế toán trưởng sai phạm về tài chính

BQ GIAO ITC VA DAO 140 TRIYaNG CAN BQ QUAN LY GIAO DVC TP HO CHI MINH TIEU LU:01CUOI KHOA Lop bai derng nghiep vu eemg tee vién Thanh tra giao dye Tinh Lam Ding Ten tieu Juan: Giai quyet don CO efio Hqu trutng va ke town trtrirng TH X, huy0 Y, tinh DL sai phym ve tai chinh Ho vi ten hoc vien: Le Tan Chinh Dan vi ding tic: Pheng GD-DT Cat Tien LAM BONG THANG 01/20123 MVC LI,JC Trang PHAN Mei DAU PHAN II: NCH DUNG MO ti huh huting Xic Binh myc tieu xii ly tinh hutmg III Phfin tich nguyen nhfin vh hfiu qua Nguyen nhan Hdu qud IV De xuAt nhvng giiii phip thyt hifin Xdy clung, phdn tich cdc giai phdp Gidi phdp Gidi phdp c Giai phdp Lua chon phuong an t6i uu Tit chtic thyt hifn giai phip de dirge myc tieu de Kien nghi, de xuat Kien nghi PHAN III: KET LUiNN Tai lieu tham khdo 10 11 12 13 Lop boi duim - g nghi& vu Ong lac vien Thanh tra gicio dyc tinh Lam Ddng 2017 A MO MU Xay c,mg dOi nga can 130, cong chfrc, vien chirc sach, co nang luc, pham chat dao due tot la mot van de rat co ban, quan tong duqc Deng va nuet ta het sue quan tam; van de cling la mot nhang nOi dung duce de cop nhieu van kien cUa Bang co van kien Dai hOi XII; ac biet dux hien cuOc van dOng "H9c tap va lam theo to twang, dao dire, phong each HO Chi Minh: SuOt dai can, kiem, hem, chinh, chi cOng vO tu, , la nguai cOng b0c tan tuy, ,trung cUa nhan dan, to sang, cuOc song rieng gian di" So di van de' duct de cap nhieu vi no khOng chi xuat phat tir vai iro, vi tri het the quan trong, cda ,d0i ngt1 can b0, cong chirc, vien eh& cong tac xay dung va bao ve TO quOc Viet Nam la hOi chu nghia, dap Ong yeti cau dm qua trinh xay dung va nang cao hieu luc, hieu qua cUa nen hanh chinh Nha nuerc, ma no xuat phat to nhang ban ché, yeti kern ye chat lucmg cua mot b0 phan dOi ngil a khOng it dia phucmg, nganh, co quan, don vi Xic dinh duce tam quan cua dOi ngei can bq, cong chirc viec to chirc, trien khai thuc hien 10 trinh cai cach hanh chinh cua Nha nuec, QuOc hOi da thOng qua Phdp lenh can bi), cOng chirc 26/02/1998 Phil) lenh da" duce QuOc hOi sfra dOi, br3 sung hai Fan thOng qua vac cac 28/4/2000 ye ngdy 01/7/2003; tai k9 hop thir 4, 13/11/2008 Quac hOi nuerc COng hda Xa hOi Chfi nghia Viet Nam khOa XII da thOng qua Luat can b0, cOng chirc (co hieu Jut tir 01/01/2010), Luat thay the Phap lenh cOng chirc 2003 Luat can b0, cong chtic vim duce ban hanh la the che h6a day dill chfi trucmg, chinh sach cilia Ding va Nha nuck tiêp tpc dOi mai boat dOng cong vu va phuang thin quail 19 can b0, cong chirc phi, hop vai the che chinh tri a nuept ta qua trinh hOi nhap kinh to quOc te; xay dung mot nen bath chinh dan chti, sach, yang manh, tang buerc hien dai vai mot dOi nga can b0, cong chirc co du pham chat va nang Wt Qua dO, phuc vu tot the nhu eau cda xa hOi, bac, dam 9uyén va lqi ich hap phap cua cong dan; dap ling yeti cau phat trien nganh va ben vang dat nuerc Ky luat can 13.0, cong chirc, vien chirc la mot nOi dung thuOc cOng tae quail 19 hanh chinh, nuerc Khi xem xet k9 luat can b0, cong vien chirc mac sal lam khuyet diem phai dac biet chu lc& hop chat che, da clang cac nguyen the quail 19 khdc Tren ca sa nhang nguyên tac dO, dOi hOi m6i co quan cong tac guar) 19 can 130, cong chirc, vien chat phai ththemg xuyen quart 1p ca ye tieu chuan, ca ye to twang dao dire, tac phong lam viec, lay giao due thuyet pluic la chinh de ngan than khuyet diem va tiêu cue Song phat, hien can b0, cong chirc co khuyet diem thi phdi co bien phap dau tranh kien quyet, khOng bao che; xem xêt su viec, hien tuong mot each toan dien, triet de, ke ca mat khach quan va chit quan de xir 19 mOt each chinh xac, dam bao giiS nghiem k9 luat Bang, phap luat cua Nha nuác Ban than tOi la mot chuyen vien ctia PhOng Gido due ye Dao tao a huyen nhieu IchO khan, theri gian qua toan nganh dang trien khai va thuc hien co hieu qua cac cuOc van dOng nhu: cuOc van dOng "Hoc tap vet Mtn theo Lop bOi chräng nghlOp vy Ong tac vien Thanh tra giao chic tinh Lam Thing 2017 twang, duo day, phong each Ha Chi Minh"; cuec van d'Ong "Nal khang yen au cot thi cu va benh thank tick gicio doe, nai khang vai viec vi phgm duoadar nha gido viec cho hoc sink khang dot chutin lap"; cuOc van deng "Mei thely giao, co giao M m'Ot tam gwo'ng duo day, to hoc vet sang two "; qua h9c lap bOi duang nghiep Iry tong tac vien tra gido due, dirge trang bi nhang kien fink ve nghiep vu tranh kiém tra firth vue gido due, lcy näng gidi quyét don thu khiéu nai, to cao, t8i ch9n tinh huOng "Gicii quyit don to cao Hieu trwang va ke loan trweing TH X, huyen Y, tinh DL sai phont ve tai chink" lam dê tai tieu Klan lap boi duâng nghiep vu cong tac vien tra Day la met co hei tot de ban than van dung flitting kién thirc da hoc, lien he vai thgc tê, teen co so suy nghi, tim tOi dua nhimg giai phap thiêt thtrc phis hop &Op cho qua trinh cong tac caa ban than ngey cang tot hon B NQI DUNG I MO ti tinh hthing Ngay 25 thang 03 narn 2016, PhOng GD-DT co nhan dirge don to cao ca'a Ong Hu9nh Thanh K - giao vien Truang TH X, to cao Hieu tnsäng va ke toan Tnramg TH X vi pham cong tac quail 19 tai chinh nhA truang: hon hai nam rOi ma khOng kiêm ké, cong khai minh bach; the nghi phap dm gide, vien hang nam toan kheng day da Mac da cat gido vien truang da nhiéu lan de nghi bA H giai quyêt dirt diem ché dO chinh sach cho anh em va thuc hien *lam tut viec cong khai tai chinh cua truang nhtmg ba H khOn4 nghe BA H lay 19 do: Twang dang tap trung xay dung CSVC va mua sam nhieu trang thiét bi nen phai danh kinh phi tap trung cho viec mua sam, nen anh em thOng cam cho nha truang no Ve mua sam tai san nha truang thi cha yêu ,la Hieu truang va toan to di mua va ve to quyét town Vé nguyén tac cua viec truac mua sam hay xay dung CSVC cho nha truang thi phai dirge ban bac chi bo va Faith dao nha truang rOi cu ngtrai di mua va phai co Hei clang nghiem thu, cong khai kinh phi mua sam tnrac tap the nhung ba H kh8ng tuan thu theo nhting quy dinh cua tai chinh H Mc dinh tune tieu xt1 13'7 tinh tuing: Xac dinh day la dun to ca.() Hieu truang va 1(6 toan nha truang vi pham luat cua ba H va ke toan can phai dirge xir 19 kip died va nghiêm mink theo Dieu 79 va Dieu 82 - Luat can be, cong chirc 2008, co hieu lye ké tir 01/01/2010; Dieu 118 - Luat Gido due 2005, de nang cao chat lugng dei nga can bo quart 19 nganh GD-DT, tang cuang phap the Xa hei chu nghia Cling co lai to chat cita truang TH X, than chinh viec thtrc hien k9 luat lao Ong, né nap chuyen mon cua nhA truang Chan chinh viec thu chi tai chinh sai quy dinhcila truang; thu hal so tin that thoat de tra cho viec xay dung CSVC; tra so tiên truang ng cho gido vien Lop boi &Ong nghiOp vu Ong tac vien Thanh tra gide) dyc tinh Lam Ddng 2017 Trong xu the ph& trien chung cita the giai, xu the phat trien dm nen Math chinh hien dai, nhieu tien be, khoa hoc k9 thuat &roc ap dung vao cong tac quart 1y cong chirc Song van de co ban quyet dinh sit cong cong viec suan ly, xay dung dei net can b0, cOng chic la &tieing lei chinh tri, cac nguyen tac, nOi dung, phuang phdp chi dao cita Dang chinh tri cam quyén, cac luc luong chinh tri xa hei nam gilt quyen quart ly tat ntrec Quart ly can b0, cOng chic da ter met nganh khoa hoc duce nhiéu quec gia quan tam, dau to nghien dm Ben canh nhang nguyén tac, ly luan chung ye nen hanh chinh nha nuOt, nen cong vu moi quOc gia co dieu kien lich sir, chinh tri xa hei rieng quy dinh viec xay dung, quail ly do, i ngii can N, cong chirc cita minh Dieu clang chit Y la viec xay dung va hoach dinh chinh sach can 1:4, cong chirc néu mac sai lam, thieu sot thi de dan den nhang halt qua khO luOng doi yeti stir ph& trien cUa III Phfin tich tinh huting Nguyen nhfin Nguyen nhfin chit quan Qua tim hieu, xac minh nhan thAy hieu truCmg va ke toan khOng y that dupt hau qua viec minh dang lam nen gay hau qua la lam cho nOi b0 nha truCmg mat loan két, thieu dan chit, hieu qua cong tac khOng cao Chua nam chac ve the de chinh sach dm Wang, phdp luat cua Nha nuac; ca nhan chua nghien cim k9 cac van ban quy dinh coa Nha nuOt ve tai chinh; chua trung thuc viec thirty hien quy ché cua nganh, cac cap, Chinh phi da quy dinh Hieu trueing Trinh Ngpc H va ke toan Nguyen Kim P cua tatting TH X thieu tinh than, nth nhiem viec to chirc, then khai thuc hien cac the dO chinh sach cua Dang ya phap luat cua Nha nude IChOng chiu kh6 hoc hOi, bao thiéu nguyen the dan chit Ba H la nguOi co tinh bao tint, coi thubng du luan; lam viec khOng co ke hoach nen cOng tac guar' ly va diet' hanh boat d'eng cua nha true:mg chua thOng suet; khOng guong mau viec chap hanh ky luat lao dOng, quart ly lOng leo, nha twang thieu thOng, nhat dan den chat Itrong day hpc, ne nep chuyen men cOn han che Do cong tac quart 1y, chi dao lOng leo, thiéu dan chit' nen clan den stir mdu thudn, xuat hien hien tucmg chia be, kéo earth mat doan ket nOi bo Viec ban giao giira cac the M Hieu truang dupt tiers hanh met each qua lea, Hieu tru&ng cu khOng ban giao hoac ban giao khOng day du the van ban quart ly trtrOng hoc &la cap trén, Hieu truerng tiled chua nang deng sang tao nal-1g tap hop, tap trung sire manh va tri trong, qua trinh quan ly, khOng co tue de van dung vacs qua trinh quan Nguyen nhfin khich quan Viec quail ly, chi dao ctla phOng GD-DT huyen Y ve cac mat cOng tac theo tham quyen dOi veri co se chua thuOng xuyen, lien We, viec tuyen truyen 1.673 bdi during nghiep vu Ong uric vien Thanh tra gido dyc tinh Mm Ding 2017 gido dye va y thirc, trach nhiam, dao dire ngha nghiap cho can b0, gido vien, nhan vien xem nha Vickiem tra, tra cua cac ngenh, cac cap ma trtrc flap IA phOng GDDi huyan Y chua thtramg xuyen, lien tyc, d'Oi cOn mang Ong hinh thirc, qua loa, dai khdi, né nang, chua Liam bat dugc thuc trang dia cac don vi co sa Tinh than dAu tranh phe binh va to phe binh dm chi b0, tap the can b0, gido vien, nhan vien tru&ng TH X yeu, chua dugc phat huy PhOng GD-DT huyan Y chua nAm re dugc trinh de, nang Itrc, phAm chat dm can be, cong chirc quail 19 a co sa nen tham mtru cho huyan bap nhiam, sap xep can be quail 19 cho cac truOng cOn ban che Vicbe nhiam can be quail 19 mai chi &I va so lugng nhung yau va mat chat lugng, chua quan tam met each th6a dang den viac ciao tao, bei during can be quail 19 nha nu& de nang cao trinh d'Q va ?tang ltrc diau hAnh tai cac nha truamg Vickiam sok chi tieu tai chinh tai cac truemg hoc ctia phOng GD-DT va phOng TC - KH huyan X chua tot dan den viac bA H thu, chi tai chinh kh8ng &mg nguyen tae 'Chi co cha thi truang ma dm, met be phan can be, cong chirc khOng gilt dugc pham chat dao dire, da bi dOng tien lAm thay dOi nhan thdc clan den tinh trang quan lieu, tham nheng, tryc lgi cho ban than; day cling IA met bai hgc,kinh nghiam dOi vai nguti dan lid ding IA met van de de ngtröi dan xem nhc ye dao day ctia nhA gido ngAnh glee dye va dao tao H4u qua Viac , lAm sai trai ctia ,bA H va CO ka toan P gay anh huang xau va mat xa hei, lam mat uy tin dOng nghiap ding nhu phu huynh va nhan dan Lam cho nhan dan khOng tin Wang vac nhA truOng, lAm gidm uy tin cilia nguOi can, b0, quail 15/ gido dye not Hang va ngAnh GD-DT not chung Lam mat king tin dOi vai phong GD-DT, UBND huyan va cac ban ngAnh huyan Quyan lgi chinh dang cua gido vien va phy huynh hoc sink bi lam hai Cac boat Ong chuyén mon va boat ngoai khea ciia nhA trtramg khOng thuc hian dugc; khOng tao dugc the the thi dua sei nOi nhA truemg Vi buOng lOng quail 19 ,nen anh huamg xau dan chat lugng gido dye nhA truemg; lam anh huang den chat lugng gido dye va phong tit chung phuong va ca huyan a bi gay bat binh than dan Neu gidi quyat su viac khOng eat co the lam anh huang den cong the dan van; cong tac xa hei boa gido dye; lam cho nhan dan nghi ng& den su lanh dao, chi dao dia Ding va Nha ntrac Lap bdi dutrng nghiep vy cOng tac vien Thanh tra gicio clyc tinh Lam Eking 2017 IV De xufit nhtleng gifii phap Sau Ichi ki8m tra xac minh, rfau thvc t6 Hieutruerng va lee toan Trueing TH X vi pham ye tai chinh nhu not dung don to cat), du kit de xuat mot so gidi phap xi( ly Icy lust sau: Xfiy dyng myt so gifii phip a Giii 04 1: Ra quyet dinh cfinh can H va co P Dim vao ket Juan caa t6 kiem tra, tn.remg phOng GD-DT ,huyen Y mei ba H va co P len gap true tiep, yeu cau ba H phai tra so tien pile!) dang ng gido vien va quyet toan 14,5 trieu dOng cho nha than )(ay dung; lam ho sa ke, todn nhap 15 r trieu clang vao quy nhatmerng; dOng then yeu ba H vaP viet giay cam ket khOng tai pham khuyet diem De nghi UBND huyen quyet dinh kY lust hai nguOi bang hinh thirc earth cao truck toast nganh va kêo dai thai gian len luang la mot nam, ba H va co P van tiep tyc cOng the binh thuOng tai truemg TH X * flu dam cluz giai pluip 1: Gidi guy& nhanh str viec truce mat, IchOng gay xao trOn cOng viec, t6 chirc ‘ nhan caa throng TH X, ba H van gill chat Hieu truemg, dugc cOng tac gan oh& co diéu kien giap da gia dinh va co P van lam Ice toan tai truerng TH X, cong viec Ice toan caa truang van on dinh * Hgn the ctia giiii pluip 1: Viec ba H van tiep tyc lam Hieu truerng va co P van lam lee toan tai truOng TH X se gay sy bat binh cho tap the gido evien, nhan vien nha twang Du luan cho rang ba H gay khuyet diem lam mat uy tin ca nhan va tap the song van duct cap tren tin nhiem Viec ,xir vi pham nhu vay khOng co Lac dyng gido dye ngtrai khac, tir dO de dan den viec coi thuemg phap lust Ban than ba H va co P s8 khOng thay doge hau qua va trach nhiem viec vi pham khuyet diem caa minh gay ra, tir dO s8 khOng co y thirc to minh drat chinh phong each song va lam viec Phong trao hoat dOng, ve myi mat caa nha truemg dugc tri theo the dO sinh hoat ca, khOng dugc day manh vi the chat lugng day hyc IchOng dirge nang len; ye cong tac ke toan de dan den hien tugng "ngya quen duemg ca" IchOng thay dOi le 101 lam viec Viec vi pham chap hanh Icy lust lao dOng cua ba H la co he dicing, khOng the mot sons mot chieu co the thay dOi dirge, cho du ba to viet ban cam lc& se khOng tai pham khuyet diem, mat khac ba H van a cuong vi lath dao nen viec gOp ‘ Y phe binh be se khOng dugc cen ma, yeti ban tinh bap tha, dOc doin dOt quyen co the tra dap, dinh kien v6i nhang gido vien g6p thang than khuyêt diem dm ba, lam cho cac gido vien khOng co dieu kien ph& huy dugc nang cua minh Lóp boi dueing nghi"Cp vu cOng tic vier? Thanh tra giao dyc tinh Lam Ddng 2017 Thvc t6 ba H ten cucmg vi la Hieu tnremg khOng co d6 nang lye lanh dao nen.cOng tic chi dao khOng the thuyet cac giao vien HOi dOng nha Nang dOng tam nhat tri dê hoan nhiem vu chung , c6a nhA tn.reng, hien thong chia be, keo canh lai tiép din va viec mat doan két nOi bo IA 1(116 tranh khOi Viec xit IY ba H va co P mac canh ea° qua nhe so vai khuyet diem ma hai ngued mac phi b Giii phi!) 2: CAch chin ba H, co P va chuyen di dun vi khic Can ce \Tao ket luan c6a doan kiem tra, tru&ng phOng GD-DT huyen Y goi ba H va co P len gap tnrc tiép, yeu eau bA H phii tra so tién dang no gido vien va quyet town 14,5 trieu dOng cho nha thau xay dung; lam he so ke toan nhap 15 trieu dOng vao quy nha trueng Lap he so de nghi UBND huyen quyet dinh ky luat bang hinh that each chic dOi veri Hieu tnrang, kêo dai then gian len luong met nam, dOng tiled co quyét dinh thuyén chuyén bi sang tnremg TH Z each nha gia dinh ba khoang km lam gido vien giang day va be nhiem ba B la ph6 Hieu truing Ch6 tich cong doan trubng TH X len lam Hieu de nghi ky luat co P bang hinh that thei gilt cong viec Ice truing thay ba H; va de toan, bac luctng, , chuyen sang lam cong tic van thu phtic tai tnrang TH K Deng thai c6 quyêt dinh be nhiem met ke toan mai c6 fling lye, pham chat tot de dam tinh lien tut hoat dOng tai chinh cua twang * U'u diem ctia gitii phcip 2: Xit lY vu viec nhanh chOng kip thai, lam diu dugc du luau xa hei va sv bat binh cua tap the gido vien truemg TH X Xfr ly ba H theo dung quy dinh dm Dieu 79 va Dieu 82 - Luat can b0, cong chat 2008 va Dieu 118 - Luat Giao due 2005 Ve ly thi ba H khOng d6 to each gilt yang cuong vi Hieu truing vi da c6 hinh vi vi pham nguyen tat quail ly, khOng quin xuyén dugc het cac viec lam cda nhan vien ke toan cua minh Viec dieu deng ba H sang giang day tai met tnrang khac se lam cho gido vien truemg khOng ban tan ye vu viec da xiy ra, an tam cong tic Mat khac, each chat Hieu truerng se lam cho gido vien phai to rat met bai hoc cho minh ye nhan each cua nguai thay gido Ban than ba H sang livens khac cOng tic mOi tnrang mai se phan nao bat di sv to ti, mac cam ye khuyet diem c6a minh da gay Nha trueng c6 met Hieu truemg mei IA be B, nguesi c6 ban tinh On flea, dan chn Tit dO c6 the timg buác vac day phong trio boat Ong ve moi mat cila nha tnremg de nang cao chat lugng day h9c DM yen viec xfr lY bac luong, chuyen cOng tic lam nhan vien hinh chinh dOi van co P la ding ngued, dung tOi Song khOng can thiet phai chuyén sang trueng khdc * Han the ctia giai pluip 2: LOT bat during nghrOp vy tang tae vien Thanh tra giao dyc tinh Ldm Dâng 2017 - Truck mat se thieu mat mOt phO Hieu tnramg phu trâch chuyén mon nen Hieu tnrang mai se phai tang clang them nhieu viec Mat khac, ye su viec Hieu twang cu thi Hieu ph6 B ding phai co mOt phAn tacit nhiem, vi la mOt Hieu ph6 kiem Chia tich COng doan nha truang da thy hien ttron4 mat dan chil doan vien ciia minh gay ma khOng co bien phdp ban bac de ngan than kip then, ma de su viec xay mOt tram hon Vi vay, viec bO nhiem ba B len lam Hieu trtnang se khang giai quyet triet de van de - Viec luan chuyen co P sang cong the tai tnremg twang TH K thi se khOng thuan lgi cho Ice toan mai xu ly mOt so nOi dung 118 so thu chi vein no da khOng tuemg minh ban giao Vi vay, nen de co P lai lam nhan vien hanh chinh tai twang TH X de cung cap thOng tin cho ke toan mai xir ly cac 118 so thu chi want dO dang ton dOng c Gifii phi!) 3: Giing chin ba H va ky lint co P thoi gift' nhii'm vy Ice town Can car vac, ket luan ctla doan kiem tra, truerng phOng GD-DT huyen Y g9i ba H va co P len gap true tiep, yeu eau ba H phai tra so tien clang nq gido vien va guy& town 14,5 trieu dang cho nha thAu thy dung; lam ho so ke toan nhap 15 trieu &Ong vao quy AA truang Lap 118 so de nghi UBND huyen guy& dinh kST luat bang hinh thirc giang chirc dOi vai Hieu truemg, keo dai tiled gian len luong mOt Warn, ap rig thed co quyet dinh bo nhiem ba H lam phO Hieu truemg tai truemg TH Q each nha gia dinh ba khoing km va chip Ong T la phO Hieu truemg truang TH M la nguai co rang ltrc chuyen mon thtrc su, co uy tin y e chuyén mOn, ban linh chinh tri, phAm cha't dao dire tat len lam Hieu truang thay ba H; de nghi , k9 luat cO P bang hinh thirc thOi cong viec ke town, bac luang, chuyen sang lam cong tic van thu phut vu tai truang TH X Dag thai co quyet dinh bO nhiem mot ke toan mai cho tnrang de dam tinh lien tuc hoat Ong tai chinh caa truemg * Ida dtim ilea giiii pluip 3: KhOng gay ?can trian nhieu viec to chirc nhan su; vu viec duce xii15, mOt each nhanh chOng, lam diu dugc du luan xa hOi D8i veri ba H, lam phO Hieu truäng tai truang TH Q, ba cling dugc moi nguai dank gia cao ye Wang luc chuyen mOn Thuc to ban nhieu cong viec, khOng Net sap /cep mOt each hop ljf gala viec trueng - viec nha nen ba H da buOng !Ong quart 157, khOng "loan nhiem vu dan den phi chiu trâch nhiem chung Xis 15 , ba H theo dimg quy dinh dm Dieu 79, Dieu 82 - Luat Can ba, cong chirc 2008; Dieu 118 - Luat Gido due 2005 Viec ky luat ba H va co P nhu phtnmg an se nhan dugc su d8ng tinh, Ong hO dm tap the gido vien, lam cho gido vien tin \Tao su cOng minh cua phdp luat X*15/ vu viec cOng khai, dan chti, dung nguai, dung tOi va coy nghla giao due sau sac Can bO, gido vien se lay dO lam bai hoc cho minh va coy thirc phan dau to duang dao dire, tae phong, song va lam viec cho /ding dang vái niém tin en' a m9i nguai va xi:mg clang \Rai nhan each dm mOt nha giao Lop bai clueing nghiep vu tong tac vien Thanh tra giao dyc tinh Liam Deing 2017 Viec chuyen ba H sang lam phO_Hieu truemg tai trueng TH Q, cash nha 5km (met khoang each khOng xa) ba van co dieu kien dê chain sOc, gitip der gia dinh Mat khdc, ding gifip ba trdnh di su to ti, mac cam, tam ly Ong ne hang ngdy beri nhimg lei lam minh cid gay truck anh em dOng nghiep Ban than ba H cling thAy dugc su khoan hOng, thien chi cila lath dao nganh va huyen viec xir ly k9 luat dei vai ba Co su quan tam den the dien va gia dinh ba de ba dugc tong tac gin nha Tit dO se coy thirc sin chtra sai lam, chuyen tarn vac, cong viec, &Ong hien tri tue cua minh cho nganh, kitting tai pham khuyet diem Viec de co P cong tac tai truemg TH X thi se thuan lgi cho ke toan mai xir lY met so nOi dung h8 so thu chi von no da khOng tuang minh fay xOa truce ban giao Vi vay dec r ee P lai lam than viten hanh chinh tai trueing TH X de cung cap thOng tin cho toan mai xu 19 cac h6 so thu chi tarok dO dang ton dOng la hap VT Be nhiem Ong T len lam Hieu truemg la met viec lam sang suOt cua nganh va huyen Ngueri lanh 40 mai c6 du nang Ikrc chuyen mein, pham chat 4o dire tot, nang deng, sang tao cong viec, cO uy tin toan nganh Ong T se van dyng dugc nhang kith nghiem ye quail guar' 19 tai tnrông TH X vein la met truang dugc xem la truemg math cd a huyen, Ong se xay dtmg dugc met tap the doan ket that tri, dOng tam hiep lye vao ding tac chung, tao IchOng thoai mai tin twang lan nhau, giap cling tien be, day manh phong trao thi dua "Hai tot" va cac hoat dOng Ichac cua nha tn.rang, tirng buck nang cao chat lugng gido dye tai truang TH X Day ding la met each nam chinh sach luan chuyén can be ctia Dâng va Nha nok to nham tao mat bang chung ve nang lye doi ngti, tao deng lye phat trien toan dien teen dia ban huyen, tranh di su chenh lech ye nang lye dei no) va chat lugng gido dye gia cac dia phuong * Han chi ciia giai phdp 3: Ba H dang lam Hieutruang bi giang chirc va phai chuyen sang don vi khac lam viec, co P la Ice toan bi chuyen sang lam van thu phye vu bulk dau se de bi mac earn, to ti cong tac, du luan x5 hei ding mac cam \TIM ba ye nh&ng khuyét diem mac phai Viec ky luat ba H co phan the hon lei ma ba mac phdi mot chin, tinh ran de co phan idm the, nhien xet ten binh dien chung cua huyen thi phuong an co phan hgp ly hot hai phuong an trén Up chip) giai phi') ttSi tru Qua gidi phap da trinh bay a tren tOi chgn gidi phdp lam giai phap de giai quyét, xir 1Y tinh hueng vi phuong an theo toi la tot that, kha thi that Giai quyet su viec co tinh, co 1ST nhat Nhu dad phan tich a teen, vai each giai quyet ba H va co P se nhan thay dugc khuyét diem dm minh, nhan did)/ dugc nang lye quan ly cua minh dang co han che song cap teen van co chinh sdch khoan hOng tao co hei de ba H sira chaa, dOng died be tri ding tic gat nha dE co dieu kien giOp der gia dinh TruOng TH X co nguai 15th 4o mai cO Lem bai during nghiC'p vy Ong tac viers Thanh tra giao dyc tinh Lam Dang 2017 nang lye de quail lY chi dao, co kinh nghiem tich lu, duce tir truemg TH M dua phong trap cua tnremg TH X di len V TO chtic thyt high giii phi!) a dyt dtryt myc tieu a Khi nhhn duce don thu to cao cua giao vien ve viec ba Hieu truOng H da co nhang hanh vi vi pham nguyen tac tai chinh cua nhh nuerc, phOng Gido dyc Nth Dec tao la ca quan chuyen mon thuOc UBND cap huyen, co chirc Wang tham muu, ginp UBND cap huyen thuc hien chIrc rang quart lY nha ntrac ve cac link vtre giao dyc \fa dho tao, PhOng GD-DT huyen phai l'én ke hoach cy the de tham muu gidi quyet vy viec theo cac biz& cy the sau: But I: Phan Ioai don: Day don to cao Can b0 cong chirc, vien chirc nha nuerc vi pham nguyen tac tai chinh nhh truerng Dan to cao dm Ong HuYnh Thanh K du dieu kien thu 1Y, la don to cao Ian dau Thdm quyen giai quyet: PhOng GD-DT BO phan tie!) nhan don xay dung phieu dã xudt thy ly don theo mdu s6 01XLD gtri len deng chi Truemg phOng But 2: Lam viec veri doi to:mg (Hieu trueng va ice toan Truemg TH X) * Truemg PhOng GD-DT can dr phieu dè xuat thy lY don, quyet dinh lap to kiem tra chuyen de ye tai chinh dOi yeri truerng TH X Thhnh phan dohn kiem tra gem: Ph6 truerng phOng phy trach bac hoc, Can b0 to chat, kE toan, va chuyén mon phy trdch bac hoc * T6 chirc kiem tra chuyen de ve tai chinh ct6i vai tnrang TH X yeri cac nOi dung: Kiem tra cong tac quan lY thu - chi dm nha truemg; 1th so quan lY tai chinh cua Hieu , truerrig; thong ke cac khoan thu nhatruemg; kiem tra M so cua ke toan; kiem tra nhang tai san lien quan den cac chting tir thu; ho so cilia thu guy- Trong qua trinh kiem tra co str chimg kien, giant sat cea Ban chap lihnh COng down tnremg va dal dien cea chi NI truang TH X Sau kiem tra xong cac, n0i dung, to kiem tra tien hánh hop, tong hop Y kiên tir cac 130 phan de dua ket luan Wet qua ghi nhan qua qua trinh kiem tra nhu sau: - Mat so 1)0 he so chi tai chinh bi kE town stra chin, xay dung mai khOng dam bhp - town np so sach 15 trieu don- (s6 tienn ' ke toan giai thich la ban nhieu viec cuOi nam nen chin kip lap ho so nhap qty); - CO 14,5 trieu d6ng tien lam nha xe gido vien — hoc sink cua nha truerng HOi php huynh da din cho bh H de toan cho nha than nhung ba H khOng thtrc hien (khi hOi den ly khOng quy4t toan s6 tien cho nha that' thi ba H bac, gia dinh dati gap kh6 khan nen tam mop de' giai quyet se chi tra cho ho then gian gan nhat) - S6 Wen nha truemg ng tien phep cua gido vien 02 tram hoc nit day la 21.000.000 deng Lap boi du-Ong nghlOp vy cOng tac vien Thanh tra gicio dyc tinh Lcim D ling 2017 Sau kiem tra, doan tien hanh thong bao ket Juan cita down tra wiz& Frei &Ong su pham nha tnrang, co mai dai dien chinh quyen dia phucmg va twang ban dai dien cha mc hoc sinh den Neu re nhattg viec da lam duge va Can phat huy nhang mat tOn tai, han che can khao phoc Dac biet, neu re nhimg sai pham ve cong tac quail IY thu chi tai chinh cua ba H va co P, van de phai lap met bien ban chi titt riéng de giai quyet Tar& het yeti cau ba H va co P phai giai quyet nh&ng tOn tai viec quan 15T thu chi ciia truang Doi vai nhang ho sa thu-chi tai chinh bi Ice toan RIB, lam cluing tit mai khOng dam bao: can co bien phdp giai guy& theo quy dinh ctia tai chinh, &Ong théri neu re 13% vi lai co hien Wong * To trueing to kiem tra (PhO truang phOng) ket Juan nOi dung ket qua kiem tra Sau dO co bdo cao co the len thing chi TruOng phOng * Can dr biên ban kiem tra va bac, cao co the dm to kiem tra, deng chi Truang PhOng GD-DT co van ban chi dao yeu cau Hieu tnräng H va ke toan P thus hien cac not dung sau: - Lap he so nhap quy truang 15 trieu ding - Hoan tra 14,5 trieu clang tien lam nha xe cho Ban dai dien CMHS de quyet toan cho nha than xay dung - Thanh toan tien phêp cho giao vien 02 narn hoc gAn day ding theo cac van ban huang dan cua Nha nuac Ho sa nOp ve phOng GD-DT gem: Ban to kiem diem dm ba H va co P; ban tuang ,trinh viec quyetnhang sai pham quail 1)", tai chinh; bién ban hop Hei dOng su pham nha truang Cac loaf ho sa nOp ve phOng GD-DT sau mot tuan Ice to to kiem tra lam viec Bao cao ket qua thkrc hien bang van ban ve UBND huyen Y , Theo quy dinh phan cap quart 15/ Ong Truth-1g phOng GD-DT chit tri, phOi hop vai phOng NOi vu tham muu cho UBND huyen Y lap HOi deng ky lust va quyet dinh hinh thirc 14 lust ba H va co P theo y kién cita tap the HOi dOng ky lust cap huyen VI Kien nghi, de xuat Kien nghi Van de quail ly nha nuac ve GD-DT cOng cuOc di mai hien co rat nhieu so viec phirc tap xay dOi hei cac nha quail 132 gido dye phdi nam bat duqc kip thai, de nhang giai phdp thich hop de xir 15 , giai quyet cho thee &rig de siet chat kj, cuong, clang cao hieu qua van 13i ; Qua vu viec tinh huOng tren, tai de nghi vai the cap pan ljt met so van de sau: 1.1 Doi vai Chinh phti vã Bo GD-DT Tang cueing dau to nhieu hon ara cho so nghiep GD-DT, cho Wong ximg vai quan diem dm Dang va Nha nuac "Gido dye la quec sdch hang dau, tn r.L.- Ann 1.3, AX,- L:P.4 •" LOp bâi theft ng1710 vu Ong the vien Thanh tra giào dyc tinh Lam Thing 2017 each cite tien luting de dei ngil can be, giée vien thyc sy an tarn va song dung rights vai nghe cUa minh "Nshe day hoc la met nghe cao qu9 nhat nhiing nghe cao qu9" (Pham Van Deng) He thong van ban quer, ly nhA nu& ve, GD-DT: Mac du da co nhieu Ian cdi each nen gido cluc nhung hien he thong van ban clued luOt ve quail lY gido cluc a nu& to van chu g hohn chinh Chang han, viec giai quyet vu viec teen theo quy dinh thi vai ft?) cUa truOng phOng GD-DT chi IA nguti tham muu chit khOng the, tn,re tiep quyet dinh ky luOt can b0, gido vien, nhan vien dugc ma thamquyen cua viec hien IA cila Chit tich UBND huyen Vi vay tinh quyén lye va ran de true tiep dam baco ye mat thai gian de ?dr 19 vu viec se de >thy tinh trang kdo dui; a met so huyen hien viec ky lust can N, cong chirc, vien chin cua nganh gido due dang phOng Nei vu chit tri, tham muu true tiep cho UBND huyen Chinh phu va BO GD-DT can soat lai he thOng cdc van ban phdp luOt lien quan de kip thai sin dei, be sung, dial chinh hoan thien cho phit hop vai tinh hinh mai; can co the van ban huOng dun to chirc thyc hien nhang van de lien quan den linh vcrc GD-DT thong suet tit ucmg den dia phuong, khOng chOng cheo, kern hieu lye 1.2 DM vai cic cap quirt 157 dia phtrcrng Tang cuang cOng tdc gide, due phdp lust cho dei net can bo cOng chec, vien chirc; dac biet Id tang cuang phap che xa hei chit' nghia, lam cho moi ngueri luen coy thirc tuan thU phdp lust TO chat va sap xép tai be may cdc co quan quart 19 nha nuOt, co ca cite, chinh sach thu but nhang can be co tai, ce tam, ce tam Kien town d'Oi ngil can 1)0 tra, kiem tra giam sat ctia nganh tit huyen den co sec dam bao dit ye so luting va chat Wong; tang cueing bei dueng then thin ye chinh tri, kiên thee quail 19, kién thec chuyen men nghiep Nip; tang dau to ngan sich va kinh phi host do, ng, tao dieu kien ye trang thiet bi dap itng cong tac quart 19 kiem tra dat hieu qua Dal mai math me cOng the thi dua, khen thuemg d6 tao deng lye cho sy that trien; ye che de khen thutmg phai tuang ximg vai nhUng tich cua ea nhan va top the TA dat dugc C KET LUAN Trong quan 19 MIA mac, thyc thi cOng vu khO tranh khOi nhang sai set, nhUng that sinh tinh huOng; thei ky dOi mai va hei nhap kinh to quec te, nganh GD-DT phdi ducmg dau vai nhUng khO khan, thach thirc to lOn co viec nha giao va can be quan 19 Wang ximg: co nang xay dyng, bed duemg,dei l ye chuyen men, pham chat duo dire tot la met nhang yeu cau cap thiet B61 vi, 19 luOn va thyc tien, del ngu nha gido va can b0 quart 19 gido due luein dugc xem la lye luting cot can cilia sy nghiep phut trien gido dye va duo tao, 14 than to quan nhat quyet dinh viec nang cao chat luting gido due., Chi thi 40-CT/TW dm Ban Bi thu Trung uang Dang ye x ay fr dyng, nang cao chat luting Lap bat dieting nghi0 vu cang the vien Thanh tra gicio dyc tinh Lam Bang 2017 nha gido va can b0 quail 1Y giao dye da chi rO: "Nha gala va can bfi quiin ly gitio dye lit her lugng nbng cot, có vai trà quan trong" La ,m0t nguii can b0 quart bit nha nu& phai biet t6 chic va dieu chinh , bang quyen lye nha nuic de tri on dinh xa hOi va dieu chinh cac hanh vi tang ca nhan xa hOi, de phat trien theo mac tieu da dinh, de dat duce mac tiéu nha nuerc da de tong giai loan, tang thii kY 13di hoc kinh nghi'em rut a day la: can tang cuing su lath dao cua Deng dOi vol c6ng tic quail lY harth chinh nha nubc Tuyen truy'en phi bin sau ring myi ch6 chucmg duing 101 dm Wang, chinh sich phip lust ciia nha nu& cho ding ciao (pan chimg, can b0, cong chic, vien chic hiéu re va to gide that hien Phat huy tinh chu dOng sang tao dm can b0 ca sa, tang cueing phOi hop vai cac doan the ca quan Nang cao vai trO lath dao cua ngtrii ding dau ca quan DSc biet, viec, lua chin dOi ngli can b0 quail ly co tai va dire; can can nhac, xem xet ye dieu kien, hoan cânh, nang lye, pham chat cita ngutri trust giao nhing nhiem vv quan cho 119 la viec lam het sire quan tong va can thiet Trong qua trinh nghien ciru that hien lam de tai, vbi su hieu biet han che, thai gian , dau to cho nghiên ciru co han., TOi math clan 'feu len nhimg suy guy& den to cao nghi, quan diem &la minh ye xi tinh huOng truyiwg vet ICA loan trwäng TH X, hulen Y, tinh DL sai phatn ve tal chink" Mac c16 da co nhieu co gang, song khOng the trinh khOi nhang han che va sot Rat mong nhOn clugc flitting y kien ding gip cua cac thay gido, co giao de nhing nOi dung trinh bay tran (kw hoar' thien han, co the Nib dung vao thot tien quan ly mot each thiet that hon Lcip &it &fang nghiep vy c O ' ng tac vien Thanh tra ghat) dye tinh Lam Being 2017 TAI LIU THAM KR& MN vien Quart 1Y gido dye - Truang Can b0 gnarl IY giao dyc ph6 Ho Chi Minh (2015), Tai lieu bOi duang nghiep vu cOng tac vien tra gido dpc , Qu6c hOi nuOc COng boa xa h0i khieu nai nghia Viet Nam (2011), Luat Chinh phn (2012), Nghi dinh so 75/2012/ND-CP 03/10/2012 dm Chinh phi quy dinh chi ti gt mot so diau cua Luat Khieu nai Thanh tra Chinh phi (2013), ThOng to s6 07/2013/TT-TTCP 31/10/2013 dia Thanh tra Chinh phi ya quy dinh quy trinh gidi guy& khiau nal hanh Chinh Thanh tra Chinh phi (2014), ThOng to s6 07/2014/TT-TTCP , 31/10/2014 dia Thanh tra Chinh phn ye quy dinh quy trinh IY don khieu nai, don t6 cao, don kien nghi, pit anh BO Gido dyc va Dao tao (2013), Th6ng to so 40/2013/TT-BGDDT 18/1,2/2013 cila BO, Giao dye yd Deo tao quy dinh ya flap cOng dan, gidi guyét khieu nai, guy& t8 cao BO Gido dyc ya DAD tao (2011), Dieu le trueng Tiau hoc (ban hanh kern theo thOng to so 12/2011/TT-BGDDT 28/03/2011 dm BO frac:mg BO Gido due va Da° tao) Luat Can bo, cOng chirc 2008 Luat Gido dyc 2005 CM thi 40-CT/TW 15/6/2004 dm Ban Bi thu Trung uong Bang (khOa IX) ya yiec xay dung, nang cao chat lucmg d'Oi ngli nha gido va can b0 quail ly giao dye./ 4,4:7 -a-L./ 2014 / di_ , ti' , (76 44 brat- ... t8i ch9n tinh huOng "Gicii quyit don to cao Hieu trwang va ke loan trweing TH X, huyen Y, tinh DL sai phont ve tai chink" lam dê tai tieu Klan lap boi duâng nghiep vu cong tac vien tra Day la met... thtrc hien k9 luat lao Ong, né nap chuyen mon cua nhA truang Chan chinh viec thu chi tai chinh sai quy dinhcila truang; thu hal so tin that thoat de tra cho viec xay dung CSVC; tra so tiên truang... cita minh Dieu clang chit Y la viec xay dung va hoach dinh chinh sach can 1:4, cong chirc néu mac sai lam, thieu sot thi de dan den nhang halt qua khO luOng doi yeti stir ph& trien cUa III Phfin