Giải quyết tình huống sử dụng chưa đúng nguồn thu học phí và các nguồn xã hội hóa đối với trường THCS

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: V quyet tinh hiding ve viec sit' dyng china thing nguOn thu hpc phi vii sir dyng cdc nguOn h'Pi hoa doi vói &teeing THCS X" -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 MVC LVC LOI NO! DAU NOI DUNG I MO to tinh 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 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 luan cuoi khOa — Nguyen Xuan Trung THCS Dinh Lac 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" Tieu Juan cuOi kh6a — Nguyen Xuan Trung — THCS Dinh Lac 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 20162017, cu the: Stt Ten trueng THCS X Tong se tien Tong so tien Teng se tien phai thu thu dtryc that thu (1) (2) 3=(1-2) 1.045.400.000 920.079.000 Ghi chii 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: Se nen chi boi duang thu hyc phi khOng Su thing quy dinh Ten truang THCS X Nam hyc Nam hoc Nam hyc 2014-2015 2015-2016 2016-2017 6.975.000 6525000 6.300.000 TOng 19.800.000 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 Tiéu lu'nn cuei khea - Nguyen Xudn Trung - THCS Dinh Lac 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 Stt Ten trtrâng Ket du nal Tang thu Tong chi truac nam :tam Con 14i 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 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 Tieu Juan cu6i khaa — Nguyen Xuan Trung — THCS Dinh Lac phap khac de tang cubng trang bi co kr vat chat, thiet H day hoc, xay dung pheng hoc bg men, thu vien nha da nang, klikken vien trueng xanh - sach - dep den tad 10 trinh )(ay dkrng trutng chuan Qu gc gia 2.2 Muc lieu cu WC: Thu nhAt, ve viec thu chi hoc phi cita truang dp dung van ban HuOng dan Lien se se 166/FID-TCVG-GD&DT 28/02/2000 dm So Tai chinh - Vat gia ye Sa Gido duc va Dao tao tinh Lam Deng de thkrc hien chi tien bai direng cho can bg, gido vien, tong nhan vien co tham gia true tiep thu hoc phi va tong tac chi dao thu hoc phi tit nam hoc 2014 - 2015 den nam hoc 2016 - 2017 Id khOng dung quy dinh Mat khac, tai Nghi quyet se 108/2014/NQ-HDND ngdy 15/7/2014 dm HDND tinh Lam Deng ve viec quy dinh mire thu hoc phi dei \Ted cac co se gido duc inAm non, gido due ph6 thOng, gido chic thuang xuyen tong lap tit nam hoc 2014 - 2015 tren dia ban tinh Lam Deng va cac van ban hireng dan hien Huh Qua viec giai guyet tinh hueng tren, down tra giup nha truerng thuc hien dung van ban hueng dan thu — chi hoc phi va bai ho van ban cif khOng phi] hop Thu hai, trugng da sir dung khOng dim muc dich cac nguen thu da huy dOng; qua trinh that hien cal tao, nang cap va xay dung cac ding trinh phu try nhu nha ye sinh, san truerng, nha de xe, tong truerng, tueng bao quanh, hoc mua sAm b g sung trang thiet bi day - hoc thief' khei lacing so ved hgp dOng dirge quy dinh tai Van ban s6 6890/BGDDTKHTC ngdy 18/10/2010 dm BO Gido due va Dan tao ve viec tuning dAn quan 1Y sir dung cac khodn &mg gOp to nguyen cho cac co se gido dye va ciao tao va cac Van ban cika Gido due va Dao tao tinh Lam Däng nhu Van bán se 1357/SGDDT-KHTC 11/8/2014 ve viec hiking dan tong tdc tai chinh, chuan bi co se vat chat dau nam hoc 2014 — 2015 , qua dcrt tra ginp nha trueng sir dung hgp15 , cac ngugn thu quy xa hgi boa tren II Phfin tich va xir Iy tinh huOng Phfin tich tinh ting 1.1- Myc lieu phan tich tinh hut Qua viec nam bat thu — chi cac khoan thu a Ti6u Iuldn s6 truirng hgc dia ban Y co mei khea —Nguyen Xuan Trung — THCS Dinh Lac nhieu bat cap, ke toan va hieu truOng so twang sir dung cac van ban quy dinh ctianganh chug hop 19 dan den viec thu — chi chin dam bhp va citing quy dinh Ben canh co nhieu thac mac ye cac khohn thu cua nha mitt-1g nhu viec minh bach tai chinh, chiet tinh cac khoan thu — chi, viec lap so du town cho cac cOng trinh nha twang chin cluoc cOng khai rO rang nen co don thu khieu nai Tir nhimg thuc to tren, dohn tra cua huyen to chirc dot tra chuyen nganh ve linh vuc tai chinh mot s6 tru6ng dia ban, c16 ce tru6ng THCS X nham than chinh !hi viec van dung cac van bain quy pham viec thu c — chi tai chinh va kiem tra xem nhang not dung khieu nai co ching su that khO'ng UBND huyen Y da guyet dinh tra s6 77/QD-TTr ngdy 25/10/2016 cUa Chanh Thanh tra huyen ve viec tra tinh hinh thu hoc phi va thu, sti r dung cac nguan xA hai h6a gido due dai vOri trutrng Trung hoc co so X - huyen Y lir n igh)/ 31/10/2016 dan nghy 17/11/2016 Day lh hinh thirc tra theo ke hogch 1.2 Co sit lir lain: Viec thu, chi va sir dung hoc phi duce quy dinh tai cac van ban nhu sau: Nghi dinh se) 49/2010/ND-CP 14/5/2010 cna Chinh phi' quy dinh ve mien gidm hoc phi, 1-16 tra chi phi hoc tap va co the thu, sft citing hoc phi dai vat co so giho due thutic he thong gido duc guac dân tar näm hoc 2010 - 2011 den nam hoc 2014 - 2015; Nghi dinh so 74/2013/ND-CP nghy 15/7/2013 cna Chinh phu va Nghi dinh so 86/2015/ND-CP ugh)/ 02/10/2015 ctia Chinh phu quy dinh ve co the thu, gnarl 19 hoc phi dai vat co sa gido duc thuOc he thong gido due guec dan va chinh sach mien, giant hoc phi, tror chi phi hoc tap tar nam hoc 2015-2016 clan nain hoc 2020-2021; ThOng to lien tich so 20/TTLT-BGDDT-BTC-BLDTBXH 30/5/2014 ctia BO Gião due va Dao tao — BO Tai chinh — BO Lao clang Thuong binh va Xa hOi quy dinh huOng dan mat s6 dieu cita Nghi dinh s6 49/2010/ND-CP 14/5/2010 Chinh phi'; Nghi guy& so 108/2014/NQ-HDND ngity 15/7/2014 dm HDND tinh Lam Dang ve viec quy dinh mitt thu hoc phi api vat cac co st gido duc ma'm non, gido duc ph6 gido duc thurang xuyen cOng tit clam hoc 2014 - 2015 tren dia ban tinh Lam Dang va cac van ban lnräng clan hien hanh va Nghi guy& so 30/2016/NQ-HDND ngdy Tieu Idan cu6i khOa —Nguy& Xi& Trung — THCS Dinh Lac 8/12/2016 ctia HDND tinh Lam Deng ve viec quy dinh mire hoc phi (lei vii cac co se gido due cling lap to nam hoc 2016 - 2017 den nam bye 2020 - 2021 tren dia ban tinh Lam Deng va cac quy dinh ve mien, giam hoc phi va he try chi phi hoc tap cho hoc sinh Viec sir• dung cac nguen xa hei hia nha truing dupe quy dinh bin cac van ban sau: Van ban se 6890/BGDDT-KHTC ngdy 18/10/2010 cila Bo Gido dye va W A) tao ve viec huing dan guan 19, sir dung cac khodn &mg g6p to nguyen chi cac co si gido due va deo tao va cac Van ban dm Si Gide due va Dao tao tinh Lam Deng nhu Van ban se 1357/SGDDT-KHTC 11/8/2014 ve viec hiring dan cOng tee tai chinh, chuan bi co se vat chat dan Liam hoc 2014 - 2015, Van ban so 2575/SGDDT-KHTC 17/8/2015 ve viec hiring dan thuc hien ding the tai chinh, chuan bi co se vat chat au nam hoc 2015 — 2016; Van ban se 6890/BGDDT-KHTC 18/10/2010 elm Be Gide due va Dao tao ve vie°, hirin g dan (nn 19, sir dung cac khoan deng gop to nguyen cho cac co sec gido due va deo tao va cac Van ban cilia SO Gide due va Ddo tao tinh Lam Deng nhu Van ban so 1357/SGDDT-KHTC 11/8/2014 ye viec hiring clan cOng the tai chinh, chuan N co se vat chat dan nam hoc 2014 - 2015, Van ban so 2575/SGDDT-KHTC 17/8/2015 ve viec hiring clan thuc hien cOng tic tai chinh, chuan bi co se vat chat dau nam hoc 2015 — 2016; Qua tra, cac van ban tren deu &rot truing dep nhien viec van dung cac dieu khoan cac van ban chtra tot dan den met s6 sai pham viec van dung cac van ban tren 1.3 Phan tick dian bien tinh huang: Qua viec kiem tra he so Urn to nam 2014- 2016 ve cac mat etia nha truing, (loan tra da chi cac sai pham sau: Ve viec thu, chi va sir dung nguen thu hoc phi: Del vii viec thu hoc phi, nha truing da den hanh thu hoc phi theo ding hiring an quy dinh, mac thu hoc phi dm truing ap dung cho truing Wing I (tir Wain 2916 tri ve twee) va mac thu cho truing Wing II (tir nam 2016 tra ve sau) Sau hoan viec thu hoc phi, truing da bei dtrOng thu hoc phi cho gido vien chii nhiern la 225.000 Tien Juan cue' khela —Nguyen Xuen Trung — THCS Dinh Lac deng/nguei/nam trueng van dung van ban HuOng clan lien s6 se 166/ HD-TCVGGD&DT ngdy 28/02/2000 dm SO Tel chinh - Vat gid; Qua viec dei chieu he thong van ban quy dinh, doan tra da chi True:mg THCS X da ap dung van ban Htretng dAn Lien se so 166/HD-TCVG-GD&DT 28/02/2000 ctia SO Tai chinh - Vat gia va Sec Gido dye va Da° tao tinh Lam Deng de thus hien chi tien bei duang cho can be, gido vien, cong nhan vien ce tham gia true tiep thu hoc phi va cong the chi dao thu hoc phi to nam he 2014 - 2015 den nam hoc 2016 - 2017 la khOng dung quy dinh Vi not dung van ban so 166/HD-TCVG-GD&DT 28/02/2000 va cac quy dinh truck clay ve mien, giam hoc phi va co the thu, sir dung hoc phi del vai ca se( gido due thuec he thong gido dye quec trai vai quy dinh tai Nghi dinh s6 49/2010/ND-CP ngdy 14/5/2010 ciia Chinh phir deu bai be Mat khdc, tai Nghi guy& s6 108/2014/NQ-HDND 15/7/2014 dm HDND tinh Lam Deng ye viec quy dinh mire thu hoc phi del vol cac ccr se gido due mam non, gido due thOng, gido due thueng xuyen cong lap to nam hoc 2014 - 2015 tren dia ban tinh Lam Deng va cac van ban hueng dAn hien hanh; Nghi quy6t se 30/2016/NQ-HDND 8/12/2016 dm HDND tinh Lam Deng ve viec quy dinh mac hoc phi del vOl cac co se gido due cong lap tir nam hoc 2016 - 2017 den nam hoc 2020 - 2021 tren dja ban tinh Lam Deng va cac quy dinh ve mien, Om hoc phi va hi try chi phi hoc tap cho hoc sinh khOng quy dinh !lei dung chi den bei chsOng cho can be, giao vien, cong nhan vien co tham gia true tiep thu hoc phi va cong tac chi dao thu hoc phi Do vay, tong se) tien cac trueng neu tren chi bei &rang cho can be, gido vien, cOng nhan vien co tham gia true tiep thu hoc phi cong tae chi dao thu hoc phi khOng thing quy dinh la 19.800.000 dtmg Ve viec thu cac nguen thu xa het hea, qua kiem tra doi chieu thus to vOi quy trinh, trueng THCS X da duqc tra thuc hien khOng dimg trinh tty, thit tuc ve huy Ong nguen dOng gOp cua t6 chirc, ca nhan va phy huynh hoc sinh de cal tao, Wang cap va xdy dung cac cOng trinh phu try nhu nha ve sinh, san truer-1g, nha de xe, hoac mua sam be sung trang thiet bi day - hoc dune quy dinh tai Van ban se 6890/BGDDT-KHTC 18/10/2010 cCia BO Gido dye va Da() tao ve viec huOng dan quen 19, sir dung cac khodn Mai lOn cool khOa — Nguyen Xunn Trung — THCS Dinh Lac dOng gOp to nguyen cho cac ca so giao duc va ciao tao va cac Van ban cita SO Giao due va Ddo tao tinh Lam D6ng nhu Van ban so 1357/SGDDT-KHTC ngdy 11/8/2014 vOi s6 tien Id 37.609.841 dOng Ben canh d6, ve thu tyc truang khOng lap ke hoach chi tiet va du trii kinh phi chi tier hoac chin co chit truang phe duyet ke hoach huy deng ngu6n xa hOi h6a giao due cria PhOng Giao dyc va Ddo tao thuc hien buy (16ng phu huynh dOng gOp 1.4 Nguyen nhtin den dán tinh hunng: Trong qua trinh trien khai thuc hien viec thu, chi hoc phi va pan 19, sir dung the ngu6n xa h9i h6a giao due cac nam hoc tit nam hoc 2014 - 2015 den nam hoc 2016 - 2017 ctla truang THCS X duqc tra co nhieu thay dOi cac Nghi dinh Chinh phii, ThOng to elm BO Giao due va Dao to va cac van ban htrOng don dm SO : Giao due va Dao tao tinh Lam D6ng nen cac truang throc tra lung tong, chua cap nhat kip th&i cac guy dinh, the co lien quan den viec thu, chi hoc phi N/A guar) 19, sr• dung cac ngu6n xa h6i h6a giao dyc Mat khdc, Ban giam hieu nha truang THCS X duct tra khOng nghien dru ky van ban-hrc r cap tren (Van ban so 6890/BGDDT-KHTC 18/10/2010 mia Bo Githo duc va Dao tao 12( viec huang d/in quail 1.12, sir dung cac khaan clang gap ty ngu* cho cac ca sa giao duc va ciao too, Van ban so 1203/SGD&DT-ICHTC 17/11/2010 clia Sa gicio dyc va Dao tao ve viec than chinh, lurang don quan1Y, st't dung cac khoan dOng gOp nguyn cac ca se gido dyc Lam Bang, Van ban so 1024/SGD&DT 27/9/2011 ctha Sa Giao dyc va Dao tgo ve viec tiap tut than chinh tinh Mang lam thu cite ca sa giao duc tinh Lam Dang) clan den v* trim khai, thuc hien khOng (fling guy dinh COng_tdc tap huan,huOrig clan cita PhOng Giao duc Ddo tao huyen co time hien nhtrng chua truang xuyen,, thieu kiem tra viec thus hien cac khodn thu, chi hoc phi va guan ly, srr dung cac ngu6n xa hei h6a gido due d9i veri cac truang truc thucie PhOng tren dia bAn huyen nen don den viec trim khai, thuc hien khOng dung guy dinh D9i veri viec xay dung, stia Chita mot s6 hang muc tong trinh nhu: xay dung nha xe, nhd ve sinh, lam san truang, sun sfra truang, lOp hoc, d6 be tong san truang neu tren Tik ion cuOi khOa -Nguyen Xuan Trung - THCS Dinh Lac khOng thuc hien dung quy trinh ve xdy,' dung co ban, viec town cho don vi thi cong khOng co hoa dam vat to khOng co nguen g0c, khOng co thOng se ky thuat, kich thugc hinh hoc va hap dOng chtra chat the la cac tru gng chtra quan tam dimg milt den linh vuc dAu to xay dung 2.- Xti ly tinh hu6ng: 2.1 — Cac ph Tung an xir ly tinh h hang: 2.1 Phuung an 1: Ve viec chi he trg thu hoc phi cho gido via: Do viec chi hoc phi to nam 2014 tre ve tar& deu co h6 trg thu hoc phi cho gido vien LAM nhiem then &rang dAn Lien set se 166/1-1D-TCVG-GD&DT 28/02/2000 cOa Sb Tai chinh - Vat gid va Gi la° duc va Da° tao tinh Lam Deng nen van gill nguyen, khOng truy thu lai Viec cap h6 trg tien hoc phi da co to trtrgc, den hanh thu lai se lam cho gido vien mat mot khodn tien ki lucmg Ve viec sir dung cac ngu6n thu xa hei hga: Do viec lam cita tru gng cimg hei phu huynh truemg khOng gay viec tham 0, tham nhung Cdc nguen thu trail deu sir dung vao viec cal tao co sä vat chat, trang thiet bi day hoc nen chi nhac nh& va to van nhA truer:1g nhiing nam tiep theo phdi thuc hien dung guy' trinh, thu tuc va cac van ban hugng dan theo quy dinh va nhac nha nha twang cac van ban dugc thay doi hang nam nen de nghi nha traamg thiretng xuv,ten cap nhat cac van ban link Nitre tai chinh gião due diem cua phtto'ng an: Sir dung plurcmg an gilip hoat deng ctia nha twang kheng bi xão trOn COng viec cua gido vien chu nhiem ngoai cac hoat dO'ng &Ric quy dinh tai dieu le tru gng THPT co hoat clOng gift)) nhA tru gng thu cac khoan thu cUa I gp minh chti nhiem Vi vay viec chi bei clueing cho gido vien IA can thiet V gi se tien bei duang chi khOng clang bao nhieu (225.000 deng/nam hoc) nhung co tic dung dung vien gido vien, ginp cho viec thu cac khodn dOng g6p se nhanh hon Viec sir dung cac nguOn xa hei h ga cilia nha trugng mac dU khOng barn cac van ban chi ciao nhung lai mang lai hieu qua cao ve mat thOi gian va tiet kie'm chi phi Viec lam thing thU tuc quy trinh co the mat INA gian nhat la ke hoach cua nha truing &tore Mal J uan cu6i khOa — Nguyen Xuan Trung —THCS Dinh Lac 10 duyet tinh tir thang nam 2015 den thang nam 2016, khOng co th gi gian he ma cac hoat Ong xay dung tru gng thugng dien he, Inc kh8ng xin dugc chu twang hoac phdi van nam hQc Viec lam chain tr6 mot so cOng trinh phuc vu true tiep cho hoc sinh nhu quet vOi lOp hoc, stra lai b gn hoa cay canh nen nha trugng lam trugc rOi xin bg sung chit timing sau Han the clia phtrantiin: Viec sir dung the nguOn thu nha trugng deu phai thOng qua he th gng van ban chi dao tg BO den SO va PhOng GD Nha tru gng id don vi thuc thi nen klaing the chi ngoai van ban dugc Viec lam se dan den viec W chi caa lánh dao trugng khOng kiem sok Tg mgc dich tot dep ban dau la h'S' trg gido viên, tiet kiem thin gian cOng viec se dan den viec tham nhiing sau 2.1.2 -Phicang an 2: That hien theo dung cac van ban chi dao hang Wain tha nganh gido due viec thu, chi cac khodn thu & the co s& gido due la: Chan chinh, chap hanh thtrc hien nghiem the trinh tit, thU ttic van dOng xa hOi boa gido due WI chi &rye t6 chirc huy dOng dOng gOp nguOn )(a hoi h ga dugc Ph6ng Gido due va Da° tao huyen dOng y phe duyet theo clang quy dinh D g i vai viec cai tao, nang cap va xay dung the cOng trinh phu nhu xay dung nha ve sinh, san trugng, nha de xe, cOng tru gng, twang bao quanh, son sin 16p hoc, xay san khau ngoai trgi, hoa, cay canh va co san tru gng; mua sam trang thiet bi phuc vg cho cOng tae day - hoc phdi thtsc hien clang quy trinh ve xay dung co ban ve nOi dung hgp clOng, kich thuge hinh hoc, h6a don mua vat lieu nguOn g6c*ttr, the thong so 1c57" thuat, bang chiet tinh gia tri vat lieu N/A nhan cOng theo dfing quy dinh Thirc hien thOng ke tai san dirge cfâil to tir ngtrtm xa hpi h6a vac) tai san chung dia cac trugng dam bdo cho viec quart 19 va sir dung co hien qua CO trdch nhiem thu hOi s6 tien 19.800.000 eing d gng c6a cac trugng de nOp \Teo tai khodn tam gilt cua Thanh tra huyen tai Kho bac NU nugc huyen Y theo guy& dinh thu hoi ctia Chanh Thanh tra huyen chi b gi dtrâng cho can b0, glen vién, cOng nhan vien co tham gia true tiep thu hoc phi va cOng tdc chi dao thu hgc phi khOng thing quy dinh Tien Juan cu g i khOa —Nguyen Xuan Trung — THCS Dinh Lac 11 tfu diem dia phuang an: Qua viec sir dung phuang an tren giup nha twang than chinh duge boat dgng thu, chi chug dUng guy dinh nha twang Gitip nha truang tra ve guy- dao ban dau la duge str giam sat cilia cac cap, ban nganh co tham quyen ngan chan duge viec chi khOng düng muc dich, co the tao du luAn khOng tot d61 vai twang va lanh dao twang GiOp lanh d4o nhd truang thuc hien cac hoat ding twang mOt each khoa hoc han Viec mua sam trang thiat bi twang phai thtrc hien dam No dung guy trinh, cac hoat thing mua sam phai cong khai, minh bach gOp phan tang tinh ki cuong, dan chili truang hoc Viec chi sai khoan bOi duang gido vien phi dirge thu h6i nOi len tinh nghiem minh viec thuc hien cac van ban guy pham phap luAt cilia nganh Han the chit phuang an: Nha truang khO co the link boat vice sita chCra nh6 va thai di6m stra chira than vien ginp nha truang viec thu tien dm hoc sinh Id trach nhi'em cua giao vien, dieu co the tao tam ly khOng thoai mai cilia giao vien len lap 2.2- Lyn chpn giiii phdp Qua phan tich phuang an tren, phuang an dirge xem la tai tru viec xtr 157 tinh dAt Qua viec van dung cac van ban hirOng dAn ve thu, chi tai chinh Iinh vire giao due va guy trinh tra, down tra da to van cho nha truang thuc hien phuang On tren de nitic dich chinh la giCip nha truang chAn chinh lai viec thu, chi dimg guy dinh Cac khoan thu chi phdi minh bach, dirge cOng khai tix khOng co hien tugng khieu nail, gitip nha truang thire hien tot nhiem vu ma nganh va dia phuang giao ph 2.3 — To their thus hien gidi Day la dgt tra then ke hoach dirge bao fru& cho nha twang thai gian, each thire ti6n hanh, nen doan tra se hen hank nhu sau: Bute 1: Khao sat, nam tinh hinh de quy& dinh tra Thirc hien Ice hoach tra chuyen nganh, tra hanh chinh hang nam dirge cap tren phê duyet: -Fiat luUn cuei khea—Nguythl Xudn Trung — THCS Dinh Lac 12 Can dr vac) don thu phan dnh ve viec h(3 try the thu hoc phi dm gido vien chit nhiam va viec sir dvng quy xa hqi luia viec sib chita, mua sam nha truang cua cac triserng TH, THCS xa Y, co truemg THCS X, b0 phan tra huyan Y tham nom tinh hinh to quyet dinh tra theo ke hoach Thai gian khdo sat, nom tinh hinh MO trtrang co quan quan ly nha nude, thit truing co quan tra nha nutc quyet dinh nhung khOng qua 15 lam viec ke to ngAy giao nhiam vu kith° sat, nom tinh hinh But 2: Ra quyet dinh tra Can cu vao ke hoach tra da duqc duyat cua UBND huyan Y Nhi dung quyet dinh tra dime quy dinh cu the tai Khoan Dieu 37 Luat Thanh tra, gOm cac not dung sau: Can ch phap 19 de tra IA tinh hinh thu , chi cha cac truang tran dia ben Y DOi tuqng, not dung, pham vi, nhiam vv tra: Truemg THCS x va cac truemg TM, THCS tren dia ban Y Thai han tien hanh tra: tir 31/10 den 17/11/2016 Tru'Ong (loan tra via cac vien khac aim Doan tra; e) Co quan, to chirc, Ca nhän dirge giao nhiam vu chi dao, giam sat hoat Ong Doan tra (nau co) Thit truerng co quan quan 19 nha nude, thu truang co quan tra nha nu& k9 quyet dinh tra va chi dao ban hanh guy& dinh tra theri han quy dinh elm phap 'hat Buarc 3: 'ay dvng va phe duyat ke hoach hen hanh tra Xay dvng mvc dich, not dung, yeu cau tra Dv did° ke hoach tra Du kien vien tra Du kian theft gian tra Bade 4: Phei bin ke hoach tin hanh tra B y& 5: Xay thing de cuang yeu eau dhi thong tra boo car) Butte 6: ThOng boo va viec cong bh quyet dinh tra Trait lOn cue/ khha — Nguyen Xuan Trung — THCS Dinh Lac 13 TIEN FIANH THANH TRA Buck 1: COng ho quyet dinh tra Buck 2: Thu thap thong tin, tat lieu lien quan den nei dung tra Taking doan tra yeu cau trtrec rig THCS X cung cap he; so, tai lieu co lien quan den nei dung thu, chi hoc phi va cdc nguen xa hei hea tix näm 2014 den 2016 Buck 3: Kiem tra, xac minh tilting tin, tai lieu Thanh tra vien duei sir phan ding dm h/Ong doan, xdc minh 10 toan be chUng luv tir dam 2014 den 2016 Tien hanh dac thkic to cdc tong trinh 'Kay Meng, dM chieu vai du toan cua nha truerng CO the phOng van gido vien chu nhiem neu can Bunk: 4: Bao cat-) tien de thkrc hien nhiem vu tra Buck 5: Sira del, be sung ke hoach tien hanh tra qua trinh tra Buck 6: Thay del Twang (loan tra, vien Doan tra; b6 sung vien Doan tra Buck 7: Gia han thOi gian tra Birdie 8: Bao cao ket qua thkrc hien nhiem vu cua vien Doan tra Buck 9: Nhat kY Doan tra Tir buck den buck neu tren thy dieu kien thyt to ma dp dung Buác 10: Ket thud vide tra tai not dirge tra 1-19p doan Rao cdo truang dodn du kien thai gian ket tithe tra KET THOC THANH TRA Buck 1: ray dung bac) cdo ket qua tra Buck 2: Danh gi g chUng cua Doan tra Buck 3: Xem xet bdo cdo ket qua tra Buck 4: Thvc hien Y kien chi dao cua nguiri quyet ctinh tra Buck 5: Xdy dkrng dkr thdo ket Juan tra Buck 6: KY ban hanh \fa tong bo ket luan tra Tieu luan cuei Rhea — Nguyen XL& Trung — UK'S Dinh Lac 14 Mx& 7: Giao tra he so, tai lieu Btrec 8: fang ket hoat deng ctia Doan tra Bute 9: Lap, ban giao Ile so tra C KIEN NGHI VA KET LUAN: I Kien nghi 1.1 Doi vai PhOng GM° dye vet Dtio hp: - 16 chirc hop kiem diem rut kinh nghiem doi vai tap the co quan PhOng va cac ea nhan &roc giao phu trash, theo del, huOng cac khei hoc co lien quan den de ten tai, sai pham qua tra nham kip thai than chinh, khae phut cac Mn tai 11161 gian tai dam bao theo dung quy - Tang cueng tra, kiem tra del vai cac twang true thuec viec van deng ca nhan, to shirt, phy huynh hoc sinh dOng g6p, quan lY sir dyng cac nguen xa hei hea giao dye; Tiep nhan ho so, xem xet phe duyet chit truang del vai cac he so xay thing, sira china can phai lop bang chiet tinh gia trj vat lieu va nhan cOng va throe PhOng Gido d ye va Dan tao huyen phe duyet de trien khai that hien Deng thei, thuang xuyen tap huan, hträng &An ve chuyén men nghiep vu cho del ngti can be quan 19, nhan vien phy trash ka toan lien quan den cac chi) awing xa hei hod gido dye, cac quy dinh ve thu va sir dung hoc phi dune quy dinh tai cac Nghi dinh Thong to va cac van ban twang dAn dm Be Gido due va Dao tao, Sa Gido dye va Dao tao tinh Lam Deng de khac phut nhang Mn tai sai pham qua tra neu tren - Yeti eau cac truang five thuec hang nam thus hien ghi thu, ghi chi cac khoan van deng dOng gOp xa hei h6a gido dye, ma tai khoan tam giri tai Kho bac Nha nu& huyen de time hien viec quy& town cac hang mac 1dAtt to tin nguen xa hei hea theo guy dinh; thong kê tai san throe dAu to tit nguem ?a hei h6a vao tai san chung cita cat dan vi dam bac) cho viec quan ly va dung co hieu qua - Phei hop vai PhOng Nei vu huyen tien hanh to chirc kiem diem lam re trash nhiem doi vai }IVO truang cac truang throe tra va cat; ca nhan co lien quan den cac ten tai, sai pham the hien not dung ket luan tra neu tren L2 Doi vai truang chtqc tra: Tien Juan cue/ kh6a —Nguyèn ?than Thing — THCS Dinh Lac I5 - Chan chinh, chap hanh thyc hien nghiem tuc trinh tu, thu tuc van deng xa hei hea gido dye va chi duet: to chirc huy deng dOng gap nguen xa hei hea dirge Kiting Gido duc va Dan tao huyen deng y phe duyet theo dUng quy dinh - Bei vai viec cat tao, nang cap va xay dung cac ceng trinh phu nhu xay dung nha ve sinh, san true/mg, nha xe, c6ng truang, Wang bao quanh, son sira lap hoc, xay san khau ngodi trai, hoa, cay canh va treng co san twang; lima sam trang thiet bi phuc vu cho ceng tac day - hoc phdi thuc hien clang quy trinh y e xay dung co ban ye nOi dung hap deng, kich thuarc hinh hoc, hem dun mua vat lieu, nguen gee vat tu, cac thong se ky thuat, bang chiet tinh gi g tri vat lieu va nhan ceng, theo ditng quy dinh - Thtrc hien thong ke tai san ducfc dau to tix n guen xaa hei hea vao tai san chung cna cac truing dam ban cho viec quan 11 va sir dung co hieu qua - Co trach nhiem thu hei se den clã chi bei dtreng gido vien de nep van tai khoin tam giir cua Thanh tra huyen tai Kho bac Nhe lark huyen Y theo quyet dinh thu hei Chanh Thanh tra huyen chi bei duang cho can be, gido vien, Ong nhän vier) co tham gia true tiep thu hoc phi va Ong tac chi dao thu hoc phi kheng thing quy H Ket Tinh hueng "Gild guy& y 'd viec sir (long chu g thing ngtMn thu h9c phi vit si dung (Tic ngulin xd hOi Itha (I& wfri Ending THCS X" dirge dua tren nhang not dung ce that tai huyen Y y e viec doan tra cUa huyen t6 chirc kiem tra cac khodn thu clan nam cua cac truang dia ban huyen Tir tinh hueng tren, ban than la can be quail 19 rid dirge nhieu hal hoc quy gid va be ich viec quan ly tai chinh, tai san nha twang clac biet la cac khodn thu, chi va sir dung nguen xa hei hOa viec sera cht`ra, mua sam nha twang Truk het la vai tre cua Hieu truang, ngueri true tiep quyet dinh tat ca cac mat cda nha twang Hieu truerng phdi thuang xuyen nam bat, nghien ciru cac van ban chi dao Ngodi nherng van ban chi ciao ve chuyén men co the giao cho phO hieu truang phu trach chuyen men, van ban ve tai chinh phai to minh nghien thu va nam bat nh&ng thay dei chic kheng the giao cho ke toan &rot Nhang van ban thuec linh vyc xa hei flea dirge thay Ti g'u lukin can khOn —Nguyén Xuán Trung — THCS Dinh Lac 16 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 ngugi 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 Tieu luan can kluia —Nguyen Xuan Trung — THCS Dinh Lac 17 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 ye 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 Tieu lOn cuoi kh6a — Nguyen Xuan Trung — THCS Dinh Lac 18 ... se tien phai thu thu dtryc that thu (1) (2) 3=(1-2) 1.045.400.000 920.079.000 Ghi chii 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... chi cac sai pham sau: Ve viec thu, chi va sir dung nguen thu hoc phi: Del vii viec thu hoc phi, nha truing da den hanh thu hoc phi theo ding hiring an quy dinh, mac thu hoc phi dm truing ap dung... khOng thing quy dinh la 19.800.000 dtmg Ve viec thu cac nguen thu xa het hea, qua kiem tra doi chieu thus to vOi quy trinh, trueng THCS X da duqc tra thuc hien khOng dimg trinh tty, thit tuc ve huy