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 h
Trang 1-149c vien: Nguyen Xufin Trung Thutic: SO GDDT Lam Wing Don vi cong tfic: truerng THCS Dinh Lac Email: trunanx1981(degmail.com
LAM BONG, THANG 1 NAM 2018
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:
quyet tinh hiding ve viec sit' dyng china
h'Pi hoa doi vói &teeing THCS X"
Trang 2MVC LVC
LOI NO! DAU
NOI DUNG
I MO to tinh hung
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
2 Xii 1157 tinh hutmg
2.1 Da xuat cdc phuang an, lua chnn phuong an gidi quyat tinh hiking
2 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
Trang 3A 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 trong 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 trong viec guy& dinh sir dung ngan sach nhu the flan cho viec dau to trang thiet bi, stra chua trong 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 trong 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 trong nha truang co sir dung ngan sach va the ngu6n quy xa hal h6a co ban dimg quy trinh, tuy nhien ben canh do 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 trong vai tre la thanh vien cita dodn thanh tra huyen Y ve thanh 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 2
Trang 4Se nen chi boi duang thu hyc phi khOng
thing quy dinh Nam hyc Nam hoc Nam hyc 2014-2015 2015-2016 2016-2017
Qua viec tham du Ierp cong tae vien thanh tra giào due do 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 trong nhd truang
B NOI DUNG
I MO to tinh huOng:
Thut hien Quyat dinh thanh tra so 77/QD-TTr ngdy 25/10/2016 dm Chanh Thanh tra huyen ve viec thanh 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 thanh tra da tien hanh thanh tra tai cdc truerng neu tren
Qua kiem tra, dodn thanh tra da phat hien ra 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
2016-2017, cu the:
phai thu ( 1 )
Tong so tien thu dtryc (2)
Teng se tien that thu 3=(1-2)
Ghi chii
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:
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 3
Trang 5Tinh hinh qua 19, sir dung cac nguan xa hai hoa gido due dm truang duce thanh tra tir nam hoc 2014-2015 lien nal hoc 2016-2017
DVT: Dang Ten trtrâng Ket du nal Tang thu 3 Tong chi 3 Con 14i
chuyen sang THCS X 10.020.101 307.402.101 269.792.260 37.609.841 Qua thanh tra, viec qua 1Y, sir dung ode khodn demg gOp )(a hai hOa gido due dai veri truOng &roc thanh 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 thanh 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 thanh tra ngay 24/11/2016 cnt Truang doan thanh tra, y Ida giai trinh cua cac ca quan, to chirc, ca nib la dai twang thanh 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
2 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
Stt
1
Tieu Juan cu6i khaa — Nguyen Xuan Trung — THCS Dinh Lac 4
Trang 6phap 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 g c 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 ngay 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 thanh tra giup nha truerng thuc hien dung van ban hueng dan thu — chi hoc phi va bai ho van ban cif khOng con 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 y e 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/BGDDT-KHTC 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 ngay 11/8/2014 ve viec hiking dan tong tdc tai chinh, chuan bi co se vat chat dau nam hoc
2014 — 2015 , qua dcrt thanh tra ginp nha trueng sir dung hgp15 , cac ngugn thu quy xa hgi boa tren
II Phfin tich va xir Iy tinh huOng
1 Phfin tich tinh hung
1.1- Myc lieu phan tich tinh hut ting
Qua viec nam bat thu — chi cac khoan thu a 1 s6 truirng hgc trong dia ban Y co
Ti6u Iuldn mei khea —Nguyen Xuan Trung — THCS Dinh Lac 5
Trang 7nhieu bat cap, ke toan va hieu truOng 1 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 do co nhieu thac mac y e cac khohn thu cua nha mitt-1g nhu viec minh bach tai chinh, chiet tinh cac khoan thu — chi, viec lap ha so du town cho cac cOng trinh trong nha twang chin cluoc cOng khai rO rang nen co don thu khieu nai
Tir nhimg thuc to tren, dohn thanh tra cua huyen to chirc dot thanh tra chuyen nganh ve linh vuc tai chinh 6 mot s6 tru6ng trong dia ban, trong c16 ce tru6ng THCS X nham than chinh !hi viec van dung cac van bain quy pham trong viec thu c — chi tai chinh
va kiem tra xem nhang not dung khieu nai kia co ching su that khO'ng
UBND huyen Y da ra guyet dinh thanh tra s6 77/QD-TTr ngdy 25/10/2016 cUa Chanh Thanh tra huyen ve viec thanh 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 thanh 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 ngay 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, ha 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 ngay 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 ngay 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 6
Trang 88/12/2016 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 trong 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 WA) 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 ngay 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 ngay 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 ngay 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 ngay 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 ngay 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 thanh tra, cac van ban tren deu &rot truing dep con tuy nhien viec van dung cac dieu khoan trong cac van ban chtra tot dan den con met s6 sai pham trong 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 thanh tra da chi ra 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 khi hoan thanh 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 7
Trang 9deng/nguei/nam do trueng van dung van ban HuOng clan lien s6 se 166/ HD-TCVG-GD&DT ngdy 28/02/2000 dm SO Tel chinh - Vat gid;
Qua viec dei chieu he thong van ban quy dinh, doan thanh tra da chi ra True:mg THCS X da ap dung van ban Htretng dAn Lien se so 166/HD-TCVG-GD&DT ngay 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 ngay 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 ngay 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 pho 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 ngay 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 thanh 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 ngay 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 8
Trang 10dOng 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 khi 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 trong cac nam hoc tit nam hoc 2014 - 2015 den nam hoc 2016
- 2017 ctla truang THCS X duqc thanh tra do co nhieu thay dOi trong 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 thanh tra con lung tong, chua cap nhat kip th&i cac guy dinh, the do 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 thanh tra khOng nghien dru ky van ban-hrcr cap tren (Van ban so 6890/BGDDT-KHTC ngay 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 ngay 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 trong cac ca se gido dyc Lam Bang, Van ban so 1024/SGD&DT ngay 27/9/2011 ctha Sa Giao dyc va Dao tgo ve viec tiap tut than chinh tinh Mang lam thu trong 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 tuy 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 9