Xử lý đơn tố cáo về sai phạm trong quản lý tài chính của hiệu trưởng trường tiểu học

BO GIRO DUC vA DAO TAO MOOING CAN BO QUAN LY GIAO DUC TP HO CHI MINH TIEU LUO CUOI KHOA Lip Bill duting nghit4p vu CYng tic vien tra OA° dyc Kh6a /2017 Ten tieu Juan: Mr If don to ctio ve sai phgnt quiin ly tai chink cita Hieu trwang trweing Tidu hpc Z H9 \TA ten hoc vien: Nguy6n Can Chucmg Dan vi tong tdc: PhOng GAD due vd Dan too Quang Ngai Thetnh phi Quting Ngai, tilting nom 2017 PHAN I: Mei DAU IChieu nai, t6 cao la quyen cila cong dan da dirge phap lust quy dinh Day la quyen d8 cong dan bao ve hoop phdp quyen Igi cua minh, lgi ich Nita nugc Nha nuac thOng qua viec tiep dan va gidi quyet khiau nai, to cao co the kiem tra, giam sat, viec chap hanh phap lust cim pcdc co quan, to chiic va ca than Thuc hien tot cOng tiep din va giai quyet khik nai, t6 cao la ca so quan tang de Dang va Nha nuac to nha'n dinh danh gii dung tinh hinh thge hien, thi hanh chinh sach, phap lust cua cac cap cac nganh Danh gia dimg nang lye, pham chat elm can bO cOng chirc viec thgc thi nhiem vg, cOng vg dugc giao, to dui nhiing bien phap him hieu viec thgc hien chinh sach, phdp lust qua tririh dive hien ch gc nang quan 157 Nha Trong thai dai meri dat nuac cang phat trien, quyen dan chu cang dugc mo rOng thi quyen khiéu nai, to cap cua cong dan cang rOng va phat huy Giai quyet khieu nai, to cao nhim bao ve, khOi phuc cac quyen va lgi ich hap phdp elm cong dan; ben canh xir 15/ kip thai, nghiem minh cac hanh vi vi pham phap lust Nhan thirc duge tam quan elm cong tic giai quyet khiau nai, to cao, va qua 16p b6i duorag nghiep cong tic vien tra giao due, d6i chi8u vOri thgc tiên cOng tic phi/crag co nhiéu twang Tieu hoc ban tilt ye de trânh n4E-mg truing hgp nhu nam vim qua xay ra, tOi cho p lieu luan: "Mr If don to cao ve sai phpm qutin If tai chin!: cat' Hteu truing truing Tieu hpc Z" Do thai gian hoc tap ngin nen lieu luan chic chin khOng tranh khOi nhemg sai sot, kinh mong sg quan tam dOng gOp y kian cua quy thay co gido de tieu luan hoan thien hon Xin chin cam an Ban Om hieu, giâng vien Truing Can bO Quin 15T gido dgc phO HO Chi Minh da tan tinh gitip da, tao dieu kin de tOi hoan chucmg trinh hoc nay" PHAN II: NQI DUNG MO to tinh huOng Ngay 27/11/2016, PhOng GD&DT ph6 Y co nhan don t6 cao Ong Nguyen Van A — Hieu truang Trueng Tieu hoc Z cua be Ly Thi C — gido vién truang Tien hoc Z , Don CO cao cna ba Thi C— gido vién truang Tieu hoc Z co nOi dung torn tat nhu sau: Ong Nguyen Van A da co nhung sai pham viec quan ly thu, chi tien ban till cua nha truang tar ndm 2015 den nay, cu thé: + KhOng thuc hien ma day dti s6 ke toan theo quy dinh nhu s6 nhap xuat cong cu dung cu, so theo d'Oi nhap xuat kho thuc pham, o s dOi sO luong hoc sinh tham gia, lam cho viec quan 15r, theo d6i, kiêm ke, kh'Ong dam bdo dfing quy dinh cua the ke toan Chimg tar town tien di chg khOng co h6a don mua hang, khOng lap chi:mg tar toan hang theo dung the ke toan quy dinh Lap chUng tic town mua hang h6a, dich vu va cOng cu dung cu, h6a, don mua hang chua &we duyet chi, khOng lap cacphiéu nhap kho mot sO phieu chi lien ngueri nhan tien khOngI4, kh8ng ghi rO sO tien da nhan, hau het qua cac ndm hoc deu vi pham ché lap chUng tic toan Thu tuc mien giam tien co ser vat chat cho em gido viên khOng dam bao &mg quy dinh, khOng co don xin mien giam &la phi huynh la gido vién co em hoc ban trU Chirng tar toan tien luong cho cac b0 phan khOng co bang cham cOng kern theo, dan den town luong khOng dam bao dUng lam viec thuc to cua nguai lao do, ng Dinh k5/ hang nam khOng xay dung dinh mire thu, chi va sir dung cac quy hoat dOng ban trU, cac khoan thu, chi déu khOng thOng qua Ban dai dien cha me HS truang Xfic dinh myc tieu xir 157 tinh Teen nguyen tac viec gidi quyet t6 cao phai duqc thuc hien theo dimg quy dinh cua phât luat, dam bao khach quan, cong khai, dan chU va kip thai Vai nhimg kien thirc tiep thu qua lap bOi duang nghiep vu cong tic vien tra gido due va qua trinh nghién cuu cac van ban phap luat, nh6m chAng tOi de muc tieu xir lyr tinh hu6ng nhu sau: Xac minh tinh chinh xac cua not dung t6 cao vai yéu cau trung thuc, dan chu, cong khai va khkh quan Dam bao viec gidi quyet to cao dugc thuc hien theo ding cac quy dinh cua phat luat ve gidi quyet to cao Dam bac, quyen va lgi ich hop phdp cua cOng dan, ben canh dO kip thai xir 15T cac hanh vi sai pham (nen co) ' ding co niam tin dm can b0, gido vian vao duemg 16i, chii + GOp phan truing ctia Jiang, chinh sach, phap luat cua Nha ntrec Phfin tich tinh hiding (phin tich nguyen nh ie n vi 11411 qua) 3.1 Nguyen nhfin tinh hiding Trong qua trinh cong tic tai truemg Teat' hoc Z N/A ban than trtrc flap giang day tai cac lop hoc ban trU tir nom hoc 2014-2015 den nan ba Ly Thi C theo dOi va nhOn thay cong tic quart ly thu, chi dm Hiau truing nha tnrang buOng keg, chi dao thuc hien khOng dung quy dinh; thuc hien viac chi tra flan lam them gia khOng dam boo quyan lqi cho mOt so gido vién truc tiap dimg lap cling nhu mOt so nhan vién hop &Ong; to 5r mien giam flan ban tit oh em gido vién khOng co don xin mien giam cua phy huynh la gido vien co em hoc ban nil Chinh vi the, ba Ly Thi C dal viat don t6 cao nhang hanh vi sai pham cua Ong Nguyen Van A — Hiau twang truing Tiêu hoe Z gal den PhOng GD&DT ph6 Y 3.2.114u qua tinh Nhang viac lam cita Ong Nguyen Van A — Hiau twang Truemg Tiéu hoc Z, phO Y ca the gay nhang but xtic, mat doan két nOi b0 nha tnrang cling nhu xam pham den lgi ich hop phap cua mOt so gido vién, nhan vién, cua gia dinh hoc sinh DOng thed anh hue(' ng den uy tin dm nha twang nOi rieng cling nhu toan nganh Gido dye va Dao tao ph8 Y nOi chung De xuat nhirng giii Oaf) Vai nOi dung don t6 cao trén tOi de xuat phuong an giai guy& la: PhOng GD&DT, PhOng NOi vu, Thanh tra phO tham muu vii UBND ph6 Y thy ly gidi guy& don t6 cao cua ba Ly Thi C TO chtic thvc hien giii phap de fat dirge myc tieu Da giai quyat don t6 cao cua ba Ly Thi C— gido vian truang Tiau hoc Z chAng to can thuc hien dung quy trinh theo Lula to cao so 03/2011/QH13 11/11/2011; Nghi dinh so 76/2012/ND-CP 03/10/2012 cna Chinh phn quy dinh chi tiet mOt so diau cua Luat to cao; ThOng to s6 06/2013/TT7 TTCP 31/10/2013 quy dinh quy trinh giai quyat to cao; Nghi dinh so 42/2013/ND-CP 09 thong nom 2013 cna Chinh phi va t6 chirc va hoat dOng ctia Thanh tra gido dpc, cac buck tian hanh nhu sau: Buck 1: Tip than, xfr15/ thong tin t6 cao - Ngtreci to cao: Ba Ly Thi C— Gido vién Truemg Tiau hoc Z NOi dung don la t6 cao: Vi pham (wan ly tai chinh cua thu Mixing don vi (Hiau truing truing Tiau hoc Z) Nguai bi t6 cao: Ong Nguyen Van A — Hieu trueng trirOng Tien hoc Z, la ngueri thuOc UBND phO Y quail 117, vi vay PhOng GD&DT phO Y khOng du tham quyen xir 157 nen phil thuc hien viec chuyen don to cao den UBND pha Y - UBND pha Y kiem tra, xem xet don du dien kien thy 1ST giai quyêt thi se quyet dinh ye viec thy 1ygiai quyet t6 cao va lap Doan xac minh to cao (thuc hien theo Mau so 05-TC ban hanh kern theo ThOng to so 06/2013/TT-TTCP 31/10/2013) Sau dO, UBND pha g&ithOng Y, bac bang van ban cho ngithi to C ye thOi diem thy 13'r cao Ira the nOi dung to cao dirge thy cao — ba 1_,57 132 (thuc hien theo Mau so 08-TC ban hanh kern theo ThOng to so 06/2013/TT-TTCP 31/10/2013) Bulk 2: Xac minh to cao Ke hoach xac minh nOi dung to cao To trireng Doan xac minh lap va trinh ngithi quyet ,dinh lap To xac minh phe duyet gOm cac nOi dung: Can dr phap 157 de tien hanh xac minh; myc dich, yeu eau cna viec xac minh; NOi dung xac minh; co quan, to chirc, don vi, ca nhan phai lam viec thu thap, xac minh cac thOng tin, tai lieu, bang ehimg; cac dieu kien, phuong tien phyc vu cho viec xac minh; du kien thin gian thuc hien tirng cong viec; nhiem vu cu the cna tong vién; then gian du phOng de Vr ly cac cOng viec ph& sinh; viec bap cao tien dO thuc hien; the nOi dung khae (neu co) To truäng Doan xac minh co trach nhiem giao quyet dinh lap to xac minh cho ngued bi t6 cao la Ong Nguyen Van A — Hieu triräng Trueng Tieu hoc Z Viec giao quygt dinh phai lap Men ban co chit ki cna To tnrOng TO xac minh, Ong Nguyen Van A, ngithi dai dien tru&ng Tieu hoc Z Bien ban dirge lap it that hai ban, giao mOt ban cho Ong Nguyen Van A, ngued dai dien Triremg Tieu hoe Z va luu ho so giai quyet to cao Bulk 3: Lam viec live tiep v6i ngithi t6 cao Doan xac minh lam vigc ,twc tiep vei 14, Thi C yeu cau ngireri t6 cao cung cap thong tin, tai lieu, bang chimg de lam nOi dung tO cao NOi dung lam viec vol ba 14 Thi C phai lap bien ban (thuc Men theo Mau so 09-TC ban hanh kern theo ThOng to so 06/2013/TT-TTCP 31/10/2013), co chit k5r cna ba 14T Thi C,mgirai chit' tri lam viec \raj ba L57 Thi C Bien bin lap it nhat hai ban, giao mOt ban cho ba L3? Thi C nen ba C co yeu cau va luu so gidi quyet to cao Bulk 4: Lam viec true Uhl vol ngithi 1;4 t6 cao Doan xac minh lam viec true tiep vol Ong Nguyen Van A; yeu cau Ong Nguyen Van A giai trinh bang van ban ve nharig nOi dung bi to ce p, cung cap thOng tin, tai lieu, bang chimg lien quan den nOi dung to cao, nOi dung giai trinh - NOi dung lam viec ved Ong Nguyen Van A phai ducc lap bién ban (thuc hien theo Mau so 09-TC ban hanh kern theo ThOng to so 06/2013/TT-TTCP 31/10/2013) Bien ban phai co chit k32 cfra Ong Nguyen Van A, ngued chir tri lam viec \Teri 'Ong A va lap it nit& hai ban, giao met ban cho Ong Nguyen Van A nau co yeti cau va luu ho so giai quyat to Bu6c 5: Thu thap, xu ly thong tin, tai lieu, bang chring lien quan den nOi dung to cao - Doan xac minh yeu cau cung cap thOng tin, tai lieu, bang chimg lien quan den nOi dung to cao phai can eft vac, Ica hoach xac minh da dugc phe duyet, yeu cau ctia viec giai guy& to cao Khi tiap nhan tilting tin, tai lieu, bang chimg nguti to cao, ngued bi to cao, co quan, t6" chat, don vi, ca nhan lien quan cung cap trvc tiép thi To xac minh phai lap Gidy bién nhan (thuc hien theo Mau so 11-TC ban hanh kern theo Thong to so 06/2013/TTTTCP 31/10/2013) - Cac thOng tin, tai lieu, bang chimg duce thu thap trvc flap phai the hien rO nguan gac Khi thu thap ban sao, Doan xac minh phai doi chiau vai ban chinh; tarevng hop khOng co ban chinh thi phai ghi ro giay bien nhan • • Ck thOng tin, tai lieu, bang chting co quan, to thuc, don vi cung cap phai co xac nhan dm co quan, to chfrc, don vi cung cap ThOng tin, tai lieu, bang chimg ca nhan cung cap phai co xac nhan cua ngued cung cap - Doan xac minh phai kiam tra tinh xac thvc cua thong tin, air lieu, bang chtIng da thu thap duet, chit tong nhang thong tin, tai lieu, bang chUng nguti , cat cung cap de to cao hanh vi vi pham va thOng tin, tai lieu, bang chi:mg ngued bi to cao cung cap de giai trinh, chUng minh tinh ding, sai cua nOi dung to can Buerc 6: Xac minh thuc tá - Doan xac minh tin hanh xac minh thvc tea tai Tsang Tiau hoc Z da thu thap, kiam tra, xac dinh, tinh chinh the, hop phap cat thong tin, tai lieu, bang chimg lien quan den nOi dung to cao - Viec xac minh thvc to phai lap bien bin ghi My dr kat qua xac minh, 32 kien cua nhirrtg ngued tham gia xac minh Ara nhang ngued khac co lien quan Bien ban phai co chit 1(32 cita ngued xac minh, nhiing nguesi co lien quan va phai luu ho so giai quyat to cao BuOt 7: Bao cao kat qua xac minh nei dung t6 cao Doan xac minh bao cao kat qua the minh nhu sau: NOi dung: Vic twin 1ST, thu, chi hoat dOng ban till ciia Nhá trtr?rng tir nám hyc 20011 - 2012 den nay: Thu, chi ban tril tir nAni hyc 2011-2012 den nfim hyc 2015-2016: 1.1 Tinh hinh HS Ira mire thu: Nam hyc Tong s6 HS Deu Oita dam dam So 16p Trong 46 Mat thu (4) Tien an (4) Tied Ming (4) CSVC (4) 2011-2012 257 253 200.000 120.000 60.000 20.000 2012-2013 283 885 240.000 130.000 80.000 30.000 2013-2014 328 330 - - - 9/2014-1/2015 - - - 270.000 150.000 90.000 30.000 2/2015-5/2015 - - - 290.000 170.000 90.000 30.000 2015-2016 353 352 10 400.000 250.000 110.000 40.000 - Tinh hinh thu, chi: NOi dung 'ding thu: SO clan vi (4Ong) SO kiem tra (thing) 3.145.966.795 3.189.030.795 Chenh lech se clern vi so vOi se kiem tra - 43.064.000 Nam 2011 chuyân sang 79.948.1888 79.948.188 - Nam hoc 2011-2012 452.019.611 457.799.611 5.780.000 Nam hoc 2012-2013 608.270.000 615.780.000 -5.710.000 Nam hoc 2013-2014 834.491.601 848.665.601 -14.174.000 Nam hoc 2014-2015 1.171237395 1.186.837.395 -15.600.000 2.821.900.874 2.820.687.874 + 1.213.000 Nam hoc 2011-2012 450.790.499 450.790.499 Nam hoc 2012-2013 555.426.317 554213317 Nam hoc 2013-2014 783.329.592 783.329.592 Nam hoc 2014-2015 1.032.354.466 1.032.354.466 324.065.921 368342.921 - 44.277.000 2.206.374 16.997.374 - 14.791.000 rang chi: III litM quk cad dam: + Ti'ên an + 1.213.000 I + Tien lucmg 2.878.591 27.955.591 - 25.077.000 + Tien CSVC 318.980.956 323.389.956 - 4.409.000 Tan quy cuai IcST S6 don vi so y eti 56 kiem tra giam: 44.277.000 oiling nguyen nhan sau: • Do nha tru&ng to quy dinh mien gram tien CSVC va tien lucmg cho em va chau cua GV co hoc ban frit la: 28.600.000 dm* Trong do: Giam tien lucmg: 25.077.000 d'Ong, giam tien CSVC: 3.583.000 dOng Do HS lchOng nOp tien an thdt thu: 14.404.000 clang Do chi sai muc ditch: 1.213.000 dang, dO: Chi tra h0 tien thué (TNDN + GTGT) cho chit co sex ban gao, de My boa don mua gao närn hoc 2012-2013: 613.000 dOng Chi 116 trg dung day hoc trich tir tien an dm HS: 600.000 'Tang 1.3 Kiám tra tien gun tiát kiem tai kho bac Ara cac ngan hang: Ké toan khOng ma 56 theo dOi qua trinh luan chuyén tien sin vao Kho bac va gun tit& ki6m Ngan hang nen khOng phan anh dupe tong so ton quy caa ban trill, cu thá kiám tra kat qua xac nhan so du cila Kho bac va Ngan hang nhu sau: Tai Kho bac nha nug e: co ten 31/3/2015 la 63.821.760 dang, dO: UBND phuOng ho trg dOng la phOng truOng hoc : 10.000.000 &Ong QuY CSVC cua ban tra : 50.622.569 &Ong + Quy to sira nhO cua nha twang : 3.199.200 deg Tai Ngan hang Ngoai throng: CO an 31/3/2015 la 209.252.796 clang Trong dO: Gun tigt ki6m flan CSVC: 184.966.750 clang + Lai ti6t kiem tir 19/6/2014 den 19/6/2015: 24.286.046 &Ong 1.4 Kiám tra quy ban trii co dén 31/5/2015: - Xac dinh ton quy thue to cua don vi: Ned dung CSVC (0) Tang A (d) Tien an (0) Tian lining (0) - TOg ng s6 358.351.967 2.206.374 2.878.591 353.267.002 + Tlin quy tren s6 sach lee toan 310.811.261 2.206.374 2.878.591 305.726.296 + )0115/ qua kiem tra 47.540.706 I Trong dO: * Tien dien nuerc chi sai 13.254.660 13.254.660 * 1-18 try dOng la phOng 10.000.000 10.000.000 * Lai tier kiem a tai khoan ngan hang 24.286.046 24286.046 - TiOng se; ten quy thuc to co dan 31/5/2015: Trong d6: + Tien mat tai Tien gin tai Kho bac: Tien giri tiet kiem tai NHNT: Lai tiEt kiem tai TK ngan hang: 358.351.967 d6ng 88.476.602 'tang 60.622.569 d6ng 184.966.750 d6ng 24.286.046 d6ng 1.5 Cac sai pham cong tac quail ly tai chinh, Ice toan: Ve ,sá sach toan: KhOng day s6 sach toan theo dung quy dinh ché d0 k'e toan nhu: SO theo dOihOp xuat cong cu dung cu va so tai san co dinh; so theo dOiai khoan tien ,giri kho bac, so theo d'Oi tien giri tiét kiem tai cac ngan hang; so theo dOi so lining HS tham gia ban tin Ira chi het cac khoan thu cua ban tin Are chimg tic: - Nam hoc 2011-2012 va 2014-2015, toan b0 chimg tic town sir dung haa don ban le va bang ke mua hang h6a; hang h6a thuc pham tong hop cho tuan vai s8 lugng tien ion, chua dugc Ice toan kiem tra, duyet chi Hang tuan phu trach nha Wei) viet gidy nhan tit veri not dung: Chi tien an cho HS (1 tuan) dirge hieu truang duyet chi vac) gidy then tien co kern theo h6a don mua thuc pham teen Toan b0 chimg tic heia don, bang ke mua hang kern theo giay nhan tien khOng du dieu kien de toan Tong so toan tien cho bang hinh thirc then tien an theo tuan 04 nam hoc khOng dam bao thing ché dO ke toan la: 1.350.380.800 dang (2011 - 2012: 227.031.500d, 2012 - 2013: 231.881.450d, 2013 - 2014: 376.313.200d, 2014 - 2015: 515.154.650d) - Chang tic toan mua cong cu dung cu va tai san co dinh kW:41g lop thil tuc nhap kho, xuat kho, mot so haa don mua hang kern theo chua &rye hieu tnremg duyet chi, thil tuc mua sam tai san co dinh Ira sira chila tai san co dinh khOng &mg quy dinh - Chimg tic toan den luang cho cac b0 pilau !dieing co bang chain cong kern theo, dan den toan luong khOng dam bao ding lam viec thuc to cua ngueri lao dOng + Chi phi cap -bye trua cho BGH Id khOng co ca ser vi tirng lOp ban trii dau phan cong GV & lai true trua, BGH khOng true -dap true trua thi khOng dupe huOng mix phi cap true trim, BGH cid huang xuat lucmg quan ly bang luang cum GV day ban trU, trach nhiam BGH thi phai phan cong, giam sat va qudn lY HS ban tru va ngodi gib hoc + Theo Oil trinh cum hieu trueng 24/12/2015 thi cho fang BGH van & lai true trim -Lb 11 gib den 13 gib 30 ding vOi , cac lop ban tra nhung khOng co lich phan cong cu thé khOng co bang chain cong toan true trim TOng so hen da chi true trim cho BGH ndm hoc tic nAm hoc 2011-2012 den ndm 2014-2015 la 36.450.000 ding Trong do: + Ndm hoc 2011 — 2012: 6.750.000 ding + Warn hoc 2012 — 2013: 8.100.000 (tang + Nam hoc 2013 — 2014: 8.100.000 ding + Näm hoc 2014 — 2015: 13.500.000 dOng - Ke tic nam he 2011-2012 trey di nhd truerng co bao cao dux hian quy cha thu, chi hoat ciOng ban WU thi co quy dinh trich 5% quy lucmg thu duqc de chi cho hoat Ong chung cum nhd truemg, nhimg thud to narn hoc nhd truemg dau chi vuqt quy the da de ra, cu the: Mtn hoc Tiing guy hro'ng thvc thu Mtirc trich Those chi Virol so viii quy dinh Ti&i 2011-2012 132.959.6111 6.647.980 24.003.000 17.355.020 2012-2013 202.030.000 10.101.500 11.410.000 1.308.500 2013-2014 257.755.000 12.887.750 25.420.000 12.532.250 2014-2015 337.568.000 16.878.400 13.575.000 -3.303.400 COng 931.312.611 46.515.630 74.408.000 27.892370 - Ching tir lam them gier khOng co bang chain cong va phiau to bao ngued lam them; ké toan khOng lap chUng tic thank toan theo dung mau biéu quy dinh, chi lam them gib chit yau theo giay de nghi cum phi hiau trubng phy trach Tat ca cad thing tir chi lam them cho GV va quin lY dal co BGH vii mire lam them nhu Riêng chi lam them cho can can b0 quan lY BGH vdo thu 7, chit nhat khOng dam bdo citing the di) quy dinh -fling gia tri chi lam them khOng dam bao dung the dO, chUng tic thank toan nam hyc la: 50.308.220 dOng, d6: + Nam hoc 2011-2012: 6.125.000 d6ng chi GV + BGH + Nam hoc 2012-2013: 27.082.500 clang chi GV + BGH + T6 phvc vv + Nam hyc 2013-2014: 17.100.720 citing chi GV + BGH + T6 phvc vv Rieng nam hyc 2014-2015: KhOng thuc hien chi lam them cho phyc vv va GV ban frit ke ca BGH Chi toan dung day hyc khOng co h6a clan mua hang, khOng co bien ban nghiem thu chat luting ye nOi dung cna dUng day hoc to lam va cac dung day hyc mua ngoai, ma toan ten co s g de nghi cila GV to bao, dirge hieu truang duyet chi Gid tri da town: 9.194.000 dOng khOng thing tir, do: + Nam hyc 2012-2013: 6.044.000 d6ng + Nam he 2013-2014: 3.150.000 ding ThU tyc mien giam tien CSVC, tien luting cho va chau &la GV, tithing chil truong co thong qua cac culac hop a truang dirge toan the GV dOng tinh thong nhat, nhung khOng cOng khai vai Ban dai dien cha mg HS dia twang va phi huynh HS cila cac lOp ban till ThU We mien giam khOng co don cua GV co theo hoc a triremg de )(et Tien dien, nutc phve ,vy ban trU: Tir nam 2013 tit ve tithe ngan sach chi tra khOng tinh vao lien an clia HS lir nam hyc 2012-2013 den nam hyc 2013-2014 nha truOng co tam trich tien dien nu& tic tien oh HS bban tit chuyen sang quy CSVC vai tong so lien: 22.884.660 dOng, do: + Nam hyc 2012-2013: 4.680.000 &Mg + Nam hyc 2013-2014: 4.950.000 cióng + Nam hyc 2014-2015: 13.254.660 d6ng Trinh to thu tyc lap thing to ke town trich tien dien nu& tir tien an chuyen sang quy CSVC khOng ding ché ké toan hanh chinh sir nghiep Tang him cac sai pham qua kiem tra: 2.1 Sai pham ve chUng tir thu tut toan: 1.409.873.020 deing, d6: Thanh toan tien chg, haa don phiau mua hang va bang ke mua hang h6a khOng &mg mkt Neu quy dinh, chu g dirgc duyet chi: 1.350.370.800 d6ng Thanh town lam them gier, kh'Ong co chUng tir lam them theo quy dinh: 50.308.220 oiling Thanh toan chi lam 9.194.0000/Ong d6' dung day hyc khOng co chUng tir hop le: 10 2.2 Cdc khodn chi vuot so vai quy dinh va sai muc kb: 65.555.370 thing, do: Chi phi cho hoat d0ng chung cua nha truang tir quy lucmg ban tit vtxgt so vai quy the thu, chi la 27.892.370 clang + Chi tnrc trua cho BGH khOng (hang thuc to (khOng true): 36.450.000 dOng Chi trg lam c16 ding day hoc trich tien An: 600.000 dang Chi tra h0 thua cho chit co ser ban gao da lay hOa don: 613.000 dang , 2.3 Lap chung tit khOng dung the dO toan da trich tian din nu& to tien an chuyan sang quy CSVC, de) khodn lien da dugc ngan sach chi tra vai tong so tian: 22.884.660 dOng 2.4 Ttr mien, gidm tian CSVC va tian lmmg cho con, chair GV truang: 28.660.000 long Bulk 8: Kat Juan nOi dung to cao Can dr bao kat qua ,xac minh nOi dung to cao, cac thong tin, tai lieu, chimg cu co lien quan, dOi chiau vai cac quy dinh cua phap luat, Chit tich UBND pha Y ban hanh két luan nOi dung to cep Van ban kat Wan nOi dung to cao thuc hien theo Mau so 16-TC ban hanh kern theo Thong to so 06/2013/TT-TTCP 31/10/2013 Buerc 9: Cling khai kat Wan nOi dung t6 cao, quyet dinh Vt 1, hanh vi vi pham bi to cao va thong bac) kat qua giai guy& t6 cao cho nguai -CO cao UBND ph'a Y co tech nhiem cOng khai kat Juan nOi dung to cao, quyét dinh xir ly hanh vi vi pham bi to cao theo quy dinh tai Dieu 11 Nghi Binh so 76/2012/ND-CP 03/10/2012 cita Chinh phii Buck 10: Lap, quail 1Y/ so giai guy& to can Truang Doan )(do minh CO trâch nhiem OCT UBND pha Y lap so giai quyet to cao theo dung quy dinh tai dieu 26 ThOng to s8 06/2013/TTTTCP 31/10/2013 Kien nghi, de xuat Qua kat qua xac minh cac nOi dung t6 cao, Doan xac mirth kin nghi Chit tich UBND the; Y xir ly nhu sau: 6.1 Xfr lY va tai chinh: a) Nha truang ca ,trach nhiem chat cong khai truck phu huynh HS cuOc hop gan nhat c16 xin y kien cua phu huynh HS vai the not dung sau: - Xin y kin sir dung so tian 42.134.660 clang ba sung vao quy CSVC, Ty gift lai khOng an dm HS thang 9/2010: 19.250.000 dAng Trich tien dien nu6c tien an dm HS (trong so tien duce ngan sach chi tra): 22.884.660 ding a Xin y hen phu huynh mien thu tien CSVC va tien lucmg dal yen con, chau caa GV truemg 39.192.000 deg b) Quyet dinh thu hoi toan bo so tien chi sai the quy dinh 1)6 sung vao quy CSVC ban hit cila Twang Tieu hoc Y: 37.663.000 dOng, gOm: - Chi khOng co chimg to tien true trua cho BGH: 36.450.000 dAng - Chi h8 trg lam dA ding day hoc trich tien an dm HS: 600.000 dAng Chi tra ho thue thu nhap doanh nghiep cho chii co ser bin gao de My h6a don ban hang nam: 613.000 dOng * Qua ket qua xac mink chua phât hien dau hieu tham o, tham nhang, bo ngoai so sach kê toen , ma tat cac ca khoan town kh8ng co chtIng tit nhung da.nhap cap vao s8 sach day dd Rieng cac khoan chi sai the de, khOng co chUng tir chimg minh, Doan d'e nghi xuat than 6.2 Xir ly trach nhiem ve hanh chinh: De nghi Chu tich UBND phO Y ban hanh quyet dinh xu phat vi pham hanh chinh finh vuc k'e toan dOi vOi hieu tru gng va ké toan Tnreng Tieu he Z vi da co cac hanh vi vi pham hanh chinh sau: Doi veci Hieu tnremg: Trong nam hoc 2014 — 2015 ky cac chi:rug tir ke toan chua ghi day chi nOi dung teen chUng to thuOc trach nhiem cua nguai kY, vi pham diem b khoan Dieu Nghi dinh so 185/2004/ND-CP 04/11/2004 dm Chinh DAi vai ke toan: Trong nam hoc 2014 — 2015 lap chUng tir Ice town khOng day d6 cac nOi dung chu yêu theo quy dinh cua phap luat ké toan; khOng lap chirng tic kê toan nghiep vu kinh to phat sinh, vi pham diem a khoin va diem d khoári Dieu Nghi dinh so 185/2004/ND-CP 04/11/2004 dm Chinh pia CO van ban chi dap PhOng GM° due va Dao tao phA Y co trach nhiem thuc hien mot so nOi dung sau: ,+ Chit tri phAi hop UBND phuerng X t6 chic kiem diem xi' lY nshiem tuc dOi vesi BGH, Hieu truemg va ca nhan co lien quan caa TruO rng Tieu hoc Z, de xuat hinh fink xfr ly (neu co) vi thien trach nhiem quan 13'T sir dung ngan sach nha nugc, cac khoan dOng gOp cua phu huynh HS va dieu hanh chuyen mein dan den thieu sot sai pham da neu tham muu cho UBND phO Y quyet dinh xfr lY cac nOi dung to cao cling su that 12 + T8 chirc hop rut kinh nghiem, Urn diem xir 1y nghiém tfic d8i yeti lanh dao va ca nhan phOng gird° duc Ira dao tao co lien quan cong quail 132 nha ntrac ye gido due, thieu trach nhiem cOng tac kiêm tra quan lY chuyen mon nghiep vu va cac hoat dOng khac cua Tnrèmg Tieu hoc Z dan den thieu sot sai pham da nêu trén + Thuimg xuyên kiem tra, huOng dan c8ng tac chuyen mOn nghiep vy, to chirc bién the than su, tai chinh va cac hoat dOng khac d8i vei cac tubing tieu hoc tin dia ban ph6 nhat la dai vOi cac truOng co to chirc day ban trU 13 PHAN III: KET LUAN Veti viec thyc hien gidi quy6t don to cao ve viec sai pham cong tac quan ly tai chinh cua Hieu truOmg Truèmg Tieu hoc Z la mot cau chuyen co that nganh Gido dye va Dao tao phO Y Qua cau chuyen ten co the rut nhieu kat luan va bai hoc quy bau cong tac quan ly cua Hieu trueng tai cac trueng hoc, cy the: - Can xac dinh day &I trach nhiem to chirc, quan 132 cac hog Ong ena nha truêmg theo quy dinh cua phip luat va Dieu le Tru&ng Tieu hoc (ban hanh kern theo quyet dinh so 51/2007/QD-BGDT 31/8/2007 cila BO Gido dyc va DAo tao); quan ly thu, chi tir cac nguen tai chinh thu, chi hoat dOng ban tilt va cac khoan huy dOng dOng gop cua phy huynh theo quy dinh hien hanh dm BO Tai chinh va BO Gido due va Dao tao - Chap hanh nghiem tuc cac quy dinh cua phat luat ve cOng the ke toan, cac van ban, thOng to hireng dan nhu: Luat Ka toan nam 2003, Quyet dinh s8 19/2006/QD-BTC ngAy 30/3/2006 eila BO ,Tai chinh va viec ban hanh the ke toan hanh chinh sy nghiep, nguyen tac lap chimg tit ke town ban dau, nguyen the quan ly tai chinh nhat IA hoat dOng quan lY thu, chi tai chinh cila ban tit Dinh ky cua nam hoc phdi bao cdo cOng khai tai chinh hoat dOng ban till va cac khoan huy Ong dOng gOp cua phy huynh Chi dao ke toan ma va ghi chep day se ke toan chi ti& c6 lien quan cac hoat do, ng ciia ban tit, so ke toan tong h9p, so theo doi tinh hinh thu cac khoan tien ciia hoc sinh tham gia ban tit, cham dirt tinh tang mien, giam cac khodn thu ban till khOng thing ché Oquy dinh Dinh kY, k8 toan to chirc kiem ke tai san, cong cu, dung cy va quy tien mat, lien gth Thkre hien tot cong khai theo ThOng to s6 09/2009/TT-BGDDT Xay dung dinh mire thvc hien cong khai minh bach cac khodn thu, chi hoat Ong ban tru theo tong nam hoc co thOng qua hei nghi Ban dai dien cha me HS dm truang va can be vien chirc nha true:11g lam co- se: cho to chirc doan the tham gia giam sat Xay dyng ban hanh quy cha quan 1ST sir dung tai san cOng, quan 15/ ngan sach nha nuac, quy the chi lieu nOi b0 d'Oi vOri kith phi to chu theo quy dinh cua phap luat 14 PHAN IV: TAI LI €11 TRAM 'CHAO Luat To cdo so 03/2011/QH 11/11/2011; Nghi dinh so 76/2012/ND-CP 03/10/2012 dm Chinh phu quy dinh chi tiêt mot so diêu cua Luat -CO cdo; Tilting to so 06/2013/TT-TTCP 31/10/2013 cila Thanh tra chinh phu quy dinh quy trinh giai quyêt to cdo ThOng to so 07/2014/TT-TTCP 31/10/2014 dm Thanh tra chinh phn quy dinh quy trinh xit lY don khieu nai, don to cao, don kien nghi, pit anh; Tai lieu bai &rang Nghiep Iry cong Mc vien tra gido due BO GD&DT biên soan 15 ... luan: "Mr If don to cao ve sai phpm qutin If tai chin!: cat' Hteu truing truing Tieu hpc Z" Do thai gian hoc tap ngin nen lieu luan chic chin khOng tranh khOi nhemg sai sot, kinh mong sg quan... ban frit la: 28.600.000 dm* Trong do: Giam tien lucmg: 25.077.000 d'Ong, giam tien CSVC: 3.583.000 dOng Do HS lchOng nOp tien an thdt thu: 14.404.000 clang Do chi sai muc ditch: 1.213.000 dang,... 310.811.261 2.206.374 2.878.591 305.726.296 + )0115/ qua kiem tra 47.540.706 I Trong dO: * Tien dien nuerc chi sai 13.254.660 13.254.660 * 1-18 try dOng la phOng 10.000.000 10.000.000 * Lai tier