BQ GIAO DUC VA DAO T4OcHrIoNG TRiNH sAm sAo cnAr Lr.lgNG crAo DUC TRTIONG Hec cONG Hon xA Her cHU Ncnia.. Trong qua trinh thgc hiQn cuQc ki6m todn, C6ng ty kiCm to6n thuc hien ki€m to6n
Trang 1BQ GIAO DUC VA DAO T4O
cHrIoNG TRiNH sAm sAo
cnAr Lr.lgNG crAo DUC TRTIONG Hec
cONG Hon xA Her cHU Ncnia vIFT NAM
DQc I$p - Trp do - Hlnh phrie
s6:4*8,tscDDT- sEeAP
V/v ki6m to6n b6o crio tdi chfnh nim 2013
HA N/i, ngay 5 thdng5 ndm 2014
Kinh gui: So Gi6o dpc vi Edo tao c6c tinh Hd Giang, Tuydn Quang, Cao Bing,
Lang Son, Bic Can, Bic Giang, Son La, Quing Nam, Quang Ngdi, Ninh Thufln, Bhh ThuAn, D&cLt'ic, Dic N6ng, Gia Lai, Kom Tum, Ldm E6ng, Binh Phu6c, Vinh Long, Hflu Giang, Trd Vinh, Soc Trdng, Ki€n Giang, B4c Li6u, Cd Mau
Thgc hiQn k6 ho4ch kiOm to6n hdng nim theo y€u cAu cua cdc nhd tdi trq Chuong trinh, C6ng ty TNHH Deloitte Viqt Nam (Cdng ry kiOm toan) thirc hiqn kiOm to6n b6o c6o tai chinh ndm 2013 cua Chuong trinh dim bio ch6t lugng gi6o dpc truong hqc tu ngiy A5l5l20l4 dtin ngdy 211512014
Trong qua trinh thgc hiQn cuQc ki6m todn, C6ng ty kiCm to6n thuc hien ki€m to6n todn bQ ho4t dQng cua Chucrng trinh tri€n khai tai dia phuong v?r trung uong ndm 2013, tir
viQc nh4n vdn, phdn bO kC hoach v5n vd chi tiOu theo quy dfnh cua Chucrng trinh tuan thir chuAn mgc ki€m toan Viqt Nam vd Qudc t6 dugc thua nhfln
Cong ty kiOm to6n chon mAu ki€m to6n tr.uc ti6p tei 12 tinh tham gia chuong trinh,
24 tinhcdn l4i co t0n trOn ddy C6ng ty ki6m to6n sd kh6ng thgc hiQn ki€m to6n tr.uc d6p, ruy nhi6n C6ng ty ki€m todn phii ti6n hdnh mQt s6 c6c thu t.uc ki6m toan cAn thi6t phuc vu cho qu6 trinh ki6m to6n Vi vdy, Ban quan ly chucrng trinh d0 nghi c6c So Gi6o dr;c vd Ddo
tAo c6 t€n tr€n thgc hiQn c6c viQc sau ddy:
1 Rir so6t l4i toan b0 s6 lieu b6o c6o n6m 2013 d0n t4n don vi thp huong chucrng trinh;
Z fhOi frqp t4o diOu kiQn giup dO Cdng ty ki6m todn thuc hiQn c6ng viQc bing c6ch trA
loi dAy du c6c th6ng tin (c6c bdng hoi, yOu cdu a5i cn6u so lieu, di€n thdng tin tai chinh ) neu co yOu cAu Chi titit c6c thdng tin cAn cung cAp cho C6ng tin kiAm to6n d€
nghi xem phq biCu dinh kdm H+n cudi nQp c6c thong tin ctra c6c tinh cho Ban qudn ly Chucng trinh vd C6ng ty ki6m todn tru6c ngity 191512014
Xin trdn trgng cdLrn crn sg hqp t6c cua Qui So!
Noi nhQn:
- Nhu kinh gui;
- Cdng ty Deloine;
- Luu: VT SEQAP.
BAH (jUAH tY
o / cuuduc rnlHH \9
IloEn#mqi ttjollo
;: I UA'{'OhU UIN I LU!
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inh Thufn