NHA NUdC DO KIEM TOAN NHANUOC TIEN HANH
2.2.1. Ket qua kiem toan cac du an dau tu trong nhirng nam qua cua Kiem toan Nha nude
Kiem toan Nha nude
Qua hon 10 nam xay dung va phit tridn ciia Kidm toin Nhi nude, vdi su phat tridn va hoin thien nhanh chdng ca vd dja vj phip ly, co ciu td chiie, con ngudi, quy trinh, chuan muc kidm toan, chit lugng cic cudc kidm toin ngay cang dugc nang cao; kd't qua cic cudc kidm toin da danh gii, nhan xet dua ra nhung y kien nhim chin chinh cdng tic quin ly tii chfnh cho cic đi tugng dugc kiem toan.
Tir 1995 đn 2003 Kidm toan Nhi nude da thuc hidn kidm toin cac du an diu tu nhdm A va cic chuong trinh muc tidu qudc gia gdm: Cic du an diu tu phit tridn co sd ha ting giao thdng van tii (12 du an), du in diu tu phat tridn he thd'ng thuy lgi (9 du an), cac cdng trinh vi dti in diu tu XDCB cdng nghiep va dan dung: (8 cdng trinh), chuang trinh muc tidu qudc gia (7 chuang trinh), bdn canh đ ITnh vuc kidm toan ngan sach cQng thuc hidn kidm toin cac du an diu tu tidn dja ban.
Qua kd't qua kidm toin da kidn nghj vdi cac co quan chiic nang quan ly giam chi phi thuc hidn diu tu li: 185,54 ty đng va 100.000 USD. Thit thoat, lang phf vd'n diu tu va cbi tidu khdng hgp ly tap tiung d cic khau sau tiong giai doan thuc hien diu tụ
Nam 2004 ridng ITnh vuc kidm toin diu tu - du in da kien nghj tang thu, tid't kidm chi va khdng chip nhan dua vao quyd't toin diu tu Idn đ'n 348 ti đng, đ nghj cac bd, nginh, UBND cic tinh, thanh xem xet xir ly cac tiudng hgp diu tu kem hidu qua, gay lang phf d du in giao thdng, xay dung.
Kidm toin Nhi nude da thuc hidn kiem toin 34 cdng ty, nha miy dudng da phat hidn tinh tiang sai pham ciia cic du in diu tu; giam tiu quyd't loan diu tu li 151,367 ty đng. Qua đ cho thay cic sai pham chu yéu d cic khau trong qui trinh nhu:
-f- xay dung luan chung kinh te ky thuat (du in khi thi) khdng chfnh xic; xay dung nha may va viing nguyen lieu khdng đng bd, xac djnh tdng mtic diu tu khdng hgp ly, khdng thuc hidn diy dii mdt sd thu tuc tiong chuan bj diu tụ
+ Nhidu trudng hgp gay lang phf nhu: thi cdng sai thiét kd, tu y thay đi cdng suit thid't ke lam tang tdng mtic dau tụ Lap trinh duydt khdi lugng phat sinh khdng kjp thdi; quan ly giim sit cua chu diu tu thid'u chat che, nghiem thu khdng diing thii tuc, khdng thuc hidn diu thiu hoac diu thiu mang tfnh hinh thiic; mua sim thid't bj lac hau, khdng đng bd din đ'n phai sira chua, bd sung thay the nhieu gay lang phf.
Nam 2005 Kidm toin Nha nude da tién hinh kidm toan tai 02 du an dau tu nhdm A, cic du in dau tu thudc 04 chuang trinh muc tidu qudc gia va mdt sd du an dau tu tai 30 tinh, thanh phd true thudc trung uong, 10 bd nganh. Qua kiem toan da phat hidn chi sai muc tidu, ndi dung 107 ty đng vi kién nghj tang thu, giam chi 143,7 ty đng;
Giai doan chuan bi đu tu
- Cong tdc lap, thdm dinh vd phe duyet du dn khdng xac dinh diy dii ve
quy md, thdi gian thuc hidn va co ciu vdn diu tu, din đ'n nhidu du an dau tu phai bd sung khdi lugng, thay đi co ciu vdn, bd sung tdng mtrc diu tu cung nhu keo dai thdi gian thi cdng tiong qui trinh thuc hidn du an.
Bd Giao thdng - Van tii cd tdi 66 du dn phii didu chinh tdng miic diu tu, cd
147/359 du in khdng ghi thdi gian khdi cdng, hoan thanh, 12/12 du in ciia tinh Hai Duong dugc kidm toin đu phii bd sung thii tuc.
- Quyet dinh đu tu qud khd ndng bd tri ngudn vd'n din den tinh trang
khdng bd trf dugc dii ngudn vd'n cho cac du an da dugc quyét djnh diu tụ Tinh Lang Son xac djnh nhu ciu vd'n diu tu cho cac du in nam 2004 li 1.660,8 ty đng,
trong khi đ kha nang vdn diu tu chi bd trf dugc 271,5 ty đng, bing 15,8% nhu
cdu đu tụ Tai tinh Ha Giang khdng bd trf dii vd'n cho cic dtr in, din đ'n tinh
trang ng dgng, chi tfnh rieng cic du in thudc Chuong trinh kidn cd hoi trudng, Idp
hgc da ng dgng Idn đ'n 40 ty đng.
- Ddu tu đn trdi: Nhidu dja phuang cd tinh trang diu tu dan trii din đn
mdt sd du in nhdm B, nhdm C phai thi cdng keo dii tiong nhidu nam, nhu Bd GTVT cd 196 du in diu tu phai keo dii ban so vdi quy djnh, tiong đ 59 du in diu tu nhdm B thdi gian diu tu keo dai qui 04 nam vi 137 du in diu tu nhdm C
thdi gian diu tu keo dai qui 02 nam; tham chf cd du in nhdm C keo dai tdi 17
ndm, du an nhdm B keo dai tdi 23 ndm. Tinh Lai Chau cd 21 du in nhdm C thdi
gian diu tu keo dai qui 02 nam vdi tdng miic diu tu la 142 ty đng.
- Sic dung vdn đu tu khdng hieu qud, khdng đng muc dich
Ngudn vdn cdng tiii giao due tai tinh Cao Bang tien 2000 ty đng da cham tiidn khai đ'n cic du in Kidn cd hda tidn 1 nam, tiong khi Nha nude phai di vay bing hinh thiic buy đng cdng triị
Ngudn vdn trii phid'u Chfnh phii khdng dugc sir dung diing theo quy djnh ciia Bd Tii chfnh nhu Bd NN vi PTNT, Bd Giao thdng -Van tii, tinh Lang Son. Cu the Bd Ndng nghidp vi Phit tridn ndng thdn cd tdi 48 trong tong sd 331 quyét djnh diu tu cho phep dung vdn diu tu sai muc dfch; trong đ didn hinh la 17 du an, sd tidn 100,5 ty đng ding le phai dugc sir dung đ diu tu cho mdt sd vien khoa hgc nhung cac vidn niy su dung đ lam dudng ndi bd tiong khu vuc van phdng, tdn ndn khu tap thẹ Bd Giao thdng - Van tai cho phep dirng ngudn vd'n trii phid'u Chfnh phu hd trg cac dja phuang lam he dudng, trdng cay xanh, sd tidn 69,5 ty đng.
Ngudn vdn Chuang trinh Kidn cd hoa trudng, Idp hgc: Cic tinh da diu tu khdng diing ndi dung, muc dich, sai danh muc bio cio mi da diu tu cho cac du an, hang muc khdng thudc Chuong tiinh tai 11 tinh dugc kidm toin tfnh den nam
2005 la 107 ty đng.
- Cdng tdc kehogch vdn đu tu
Tai mdt sd dja phuong ghi ke hoach vd'n cho cae du an khdng cd quyd't djnh diu tu d thdi didm thing 10 tnidc nam ke hoach, du in khdng cd thid't ke ky thuat va tdng du toan dugc duydt, tham chi cd dii an chua cd quyét djnh diu tụ
Mdt sd dja phuong, don vj cd nhieu sai sdt nhu tinh Lang San cd 24 trong tdng sd 26 du an (chid'm 92%) khdi cdng mdi trong nam dugc ghi ke hoach vdn khdng du thii tuc theo quy djnh; Bd GTVT ghi ke hoach vd'n cho 13 du in khdng
thudc ke hoach 5 nam, sd vdn la 151,1 ty đng.
- Cdng tdc khdo sdt, thiét ke, lap, thdm dinh du todn
Cdng tic khio sat, thid't ke, va lap du toin thid'u chfnh xic, tham djnh va phe duydt dii toin khdng phit hidn dugc cic sai sdt trong qui trinh khao sit, thiet ke va lap du toan din đ'n tai hiu hd't cic du in tai cac don vj dugc kidm toan phai bd sung, thay đi thiet ke, didu chinh du toin. Mdt sd trudng hctp don vj khdng thuc hidn tham djnh du toin theo quy djnh, phd duyet dy toin sau khi gdi thiu da dugc cip cd thim quydn phd duydt kd't qua diu thiu, phd duyet thiet kd, dy toan khdi lugng phat sinh khdng kjp thdi, thuc chit la hgp phap hda hd so phap lỵ Cic sai sdt nay la mdt phin nguydn nhan din đ'n tinh tiang thit thoit, lang phf tiong quan ly dau tu xay dung.
Qua kidm toan Chuong trinh Kidn cd hoi trudng, Idp hgc cac dy in chii yeu thye hidn thid't ke miu tir phin than nhi, nhtmg da khdng tidn hanh khao sat ky phin mdng đ thid't ke ridng, mi sao chep miu cho ci phin mdng ndn din dén lang phf vd'n vi thdi gian do phai sira chira, thay đi thid't kd.
Theo bio cio khio sit Dy in Cai tao, nang cip qudc Id 18 doan Bic Ninh - Ndi Bai, ngudn dit de dip ndn dudng se dugc cung cip diy du; tuy nhidn trong qui trinh thi cdng, cic dja phuang khdng cho khai thic dit ndn phai chuydn sang
dip cit, din den chi phf phit sinh them 44 ty đng. Tai tinh Son La, vide ap dung
cac dinh miic dao, dip dit di ndn dudng, lim mat dudng di dam ling nhya khdng hgp ly gay thit thoit, qua kidm toin 06 dy in cua 02 ban quan ly, sd tidn thit thoat la 8 ty đng. Tai Bg Van hda Thdng tin, cac loai vat lieu, thiét bj dugc chi djnh trong thid't ke Du an Trung tam chidu phim qudc gia giai doan II chua phii hgp nhu ciu sir dung gay lang phf.
- Cdng tdc qudn ly, gidm sdt cda chd đu tu
Cdng tic quan ly, giim sat ciia chu diu tu tai nhidu dan vj chua tdt lam tang chi phf dau tụ Tai hiu hd't cic don vj dugc kidm toin, gii trj cdng trinh, dy an đu phai giam trir sau khi kidm toin. Mdt sd trudng hgp gay lang phf, thit thoit trong diu tu xay dyng. Qua kidm toan cac dy an thudc Chuang trinh Kidn cd hoi trudng, Idp hgc da cho thiy cac sai pham vd quin ly ciia chii diu tụ
Tai mdt sd don vj dugc kidm toin, vide quan ly, giam sat cua chti diu tu chua td't, tai Ban quan ly du an 85, vide xir ly sat Id him phia Nam Hai Van khdng hidu qua gay lang phf 4.470 tridu đng.
- Cdng tdc nghiem thu, thanh quyet todn vd qudn ly gid
Mgt sd sai sdt la thanh toan trting, khdng khdi lugng, thid'u cic bidn ban nghiem thu, nghiem thu khi chua thi cdng xong.
Vide quan ly gia tai Dy i n Him dudng bd qua Deo Hai Van chua dting quy djnh ciia Nha nude cung nhu quy djnh tai hgp đng giira Ban quan ly va Nhi thiu: Tfnh sai phu cip thu hut, đc hai, phu cip luu đng, i p sai dan gii van chuyen, thanh toin cho n h i thiu theo dan gia mdi tiong khi chua dii didu kien hgp đng đ xay dyng gii mdi, lam tang chi phf gdi thiu B2 3,305 ty đng.
Qui trinh thanh toin khdng dugc kidm tia, giim sit ky din đ'n thanh toin cho nha thiu cao hon sd tidn nha thiu thye td dugc hudng, nhu tai Thanh phd D i Ning da thanh toin vdn cdng trinh xay dyng Ciu Thuan Phudc cho nha thiu cao hon gia trj phai thanh toin 157,7 ty đng.
- Cdng tdc đu thdu
Hiu bet cic don vj dugc kidm toan cd tinh trang vi pham quy che diu thiu hoac thye hien khdng tdt cdng tic diu thiu nhu khdng td chiic diu thiu diy dii theo quy djnh, chia nhd gdi thiu đ chi djnh thiu; td chiic diu thiu ban che thid'u CO sd, xic djnh khdi lugng tidn lugng mdi thiu khdng chfnh xac, c i biet cd trudng hgp nha thiu khdng du nang lye, din tdi phai bd sung nha thiu phu, md thiu, chim thiu mang tfnh hinh thiic, xet thiu khdng khich quan, kd't qui diu thiu khdng hgp phap.
Qua kidm toan Dy an Giao due ky thuat va day nghd, tai Da Lat, mdt sd gdi thiu dugc chia nhd đ đ chi djnh thiu, mdt so dy in ciia tinh Lai Chaụ.. Tai tinh Son La, Lam Ddng, Bg Thuy Sin, mdt sd gdi thiu xay lip thudc didn phai diu thiu nhung don vj khdng td chiic diu thiu ma chgn thiu canh tranh hoac chi djnh thiụ Trong đ, Dy i n Dudng Chidng Ngin, tinh Son La cd gii trj xay lip la 238,8 ty đng nhung don vj thye hidn chi djnh thiu vi gii trj chi djnh thau cao ban gia tri trong quyet djnh phd duydt dy in la 18,8 ty đng!?. Mdt sd nhi thiu dugc diu thiu tai Bg GT - VT khdng dii nang lyc, din tdi phai bd sung nha thiu phti nhu Dy an NghTa Ld - Vach Kim phai bd sung 5 nha thiu phu tai gdi thiu sd 7 va bd sung 3 nha thiu phu d gdi thiu sd 2.
Cdng tdc md thdu, chdm thdu tai mdt sd dy i n chi mang tfnh hinh thiic. Tai
Bd v a n hda Thdng Tin, cdng tic chim thiu dy an Trung tam Chieu phim qudc gia giai doan II da khdng xem xet, didu chinh nhung khdi lugng va don gii ma nha thiu ap dung khdng diing che do (vdi gia tij l i 10,6 ty đng). Tai Bg Thuy sin, mdt sd dy an khdng dam bao dii sd lugng nha thiu tham dy nhu gdi thiu phin than nha lam vide va giang dudng 5 ting Tiudng Tmng hgc Ky thuat va Nghiep vii Thiiy sin II cd 5 nha thiu giri hd so, nhung khi md thiu thi chi cd 1 nha thiu tham dy va cung la don vj triing thiu; dac bidt, hang muc san ndn, xay tudng chin dit ciia gdi thiu sd 4 cdng trinh Trung tam qudc gia Gid'ng hai san nude nggt Midn
Bic thi cdng xong mdi td chiic diu thiu gay lang phi kinh phi td chirc diu thiu va khdng sir dung dugc kd't qua diu thiu de thanh, quyet toan.
Giai doqn quyet todn vdn đu tu
Tinh trgng quyét todn vdn đu tu chdm didn la tai hiu bet cic don vj dugc
kidm toan, ci bidt cd trudng hgp dy an hoan thanh ttr trudc nam 1992 nhung vin chua dugc quyet toin. Chi ridng tinh Ddng Thip, tai thdi didm 31/12/2004 cd 1.761 dy in, tdng sd tidn 925 ty đng da hoin thinb nhung chua lap xong bio cio quyd't toin vdn diu tu, va hiu hd't cac dy an nay da qui thdi gian quyet toan theo quy djnh. Tinh Lang Son cd 64 dy an, sd tidn 166 ty đng chua lap bao cao quyet toan vd'n diu tu, trong đ cd nhidu dy an hoin thanh dua vao sir dung tir nam 1992. Bd Giao thdng- Van tii chi cd 56/226 dy in, bang muc cdng viec hoan thanh dugc phd duydt quyd't toan, trong khi đ cd 82 dy in boan thanh, da lap xong quyd't toan nhimg chua dugc phd duydt.
Tdm Iqi: Nhiing sai sdt ciia cic don vj dyoc kidm toin tien day tiong tit ca
cac budc cua qui trinh diu tu, đ cung chfnh la nguyen nhan din dén that thoat, lang phf vdn NSNN. Kidm toin Nhi nude da phit hien ra nhirng con sd cu thd vd thit thoit ciia cic cdng trinh diu tu XDCB. Ben canh đ cung phit hien nhirng vin đ sai pham tiong qui trinh quin ly diu tu, quan ly dy in, cac sai pham ve che đ chfnh sach cua Nhi nude, cic sai pham trong thye hidn cic Nghj djnh ciia Chfnh phu cic van ban hudng din vd diu tu XDCB ciia cic cip, nginh cd lien quan. Kidm toan Nhi nude ciing chi ra dugc nhung sai pham ciia cac chii diu tu, cic nha thiu trong qui trinh thye hanh dy in vd chit lugng ciia cac cdng trinh va trinh đ quan ly ciia cac cin bg tham gia quin ly vi thi cdng dy an. Tir đ gdp phin hoan thien din cac thii tuc cin thid't trong quan ly diu tu dy in, hudng din cic don vj chip hanh tdt chd do tai chfnh - ke toin ciia Nha nude, gdp phin giiip đ cic dan vj đu da xay dyng quy chd quan ly ndi bd.
Nhiing van de cdn tdn tai
Bdn canh nhiing mat da va dang lam trong kidm toin cac dy an diu tu XDCB bing ngudn vd'n ngan sich nha nude chiing ta cung nhin thiy ring: trong su nghidp cdng nghidp hoi, hidn dai hoi d nude ta, cic cdng trinh xay dyng dang cang ngay, cang đi hdi xay dung nhidu bing ngudn vdn ngan sich ciia dit nude, thl cdng vide ma co quan kidm toin da lim, dang cdn la con sd cdn qua khiem ton, mdi tap trung kidm toin phin khdi lugng thi cdng xay lip (dya vao hd so thiet kdky thuat thi cdng va hd so hoan cdng) chi phf giai phdng mat bing, don gii chi phf tu van, don gii va djnh mu:c cic cdng trinh giao thiu, chi phf ban quan ly la