BQ GIAO DIX VA DA0 TAO TRONG CAN BQ QUAN Lt GIAO DUCTEAM PHO HO CHI MINH Lop: BM duirng nghip sty Ong tic vien thanh tra giio dyc Lam Bong Nam hyc 2017-2018 T6 chin tai: Tnremg Cao ding
Trang 1BQ GIAO DIX VA DA0 TAO TRONG CAN BQ QUAN Lt GIAO DUC
TEAM PHO HO CHI MINH
Lop: BM duirng nghip sty Ong tic vien thanh tra giio dyc
Lam Bong Nam hyc 2017-2018
T6 chin tai: Tnremg Cao ding Kinh t6 - KS/ thtlat Lam Deng
39 TrAn Phu, Thant% Pho Da Lat - Tinh Lem Deng
TiNH HUONG THANH TRA :
" Xis Lt TINH HUONG HItU TRU'CING VA Kt TOAN VI PHAM NGUYEN TAC TAI CHiNII TRONG HOST BONG TAI
TRIMING THCS B THUOC THANH PII6 DA LST"
Ho va ten: THAN THT TUYET NHUNG
Don vi cling tdc: Tnremg THCS Nguyen Du — Thanh Ph6 Da Lat
Tinh Lam Deng
Trang 2i t i 4 7 4 1 4 1 4 1 4 1 1 6 I T f t f t 4 1 1 4 O T C O t fi Co pt i C i t iC ItiC 4 1 1 44 t pir ni t It 4rir 1146 it papa
C eit 4 1:I i';' 4 1: ffriritir 4'4"
Trang 3I t 4 % 4 1 4 1 4% 4 'ir It 4% 4% itr ft • N r 4t i r i t t t i c it it 11 4 4 1 $7 ,1 7 ITS I it it 4Pir it 4 % 77 MIT 4: IT et 417: 4 144 6 it tti":4144:0n4141 Ali
';4 Ngbi dinh s6 136/ND-CP ngay14/11/2006 quy dinh chi tiet vi huerng din thi It.
it hanh mOt s6 dieu cila Luat Khieu nai, t6 cao va cac Luat sira din, be sung mOt s6' na
Trang 4LOI CAM ON
Kink thwa qui, drily co TheOng can b0 qutin ly gitio duc
thanh phã Hid Chi Minh!
Tr-di qua qua trinh hoc tap nghien cuu tai lop b6i duang nghiep vu Ong tacvien thanh tra do So gido duc va ciao tao Lam Deng to chirc tai thAnh 016 Da Lg.
Ban than tOi da lirnh h8i dugc nhieu kien tilde b6 ich, thiet thgc thOng qua I), Wan
ve thanh tra dirge ilia)/ co giang vien trang bi, giup tOi \Ting yang hon trong congtac thanh tra va quan 15/ Tir dO to trang bi cho minh nheing bdi hoc qu), bau trongviec xir ly tinh hu'Ong, dac biet guy/ thay co di minh h9a bing nhieu vi du Uwe tien
da xay ra trong cuOc song va trong quail ly, gifip tOi dire rut dirge kinh nghiem lánvan dung cho cOng tac quan ly trong thOi gian tai Ben earth dO thOng qua viec hoctap, ban than to kiem diem lai minh ve viec ap dung ck nguyán the quart ly trongcong viec da dUng chua? Trong then gian tai du kien chinh sin nhing van de gi?
De minh hoar' thien hurl trong cac cOng tac dirge Bang va NhA nuerc giao filch
nhiem
TOi xin chan thanh cam cm guy/ ilia)/ co cua truthig can b0 quail I), gird() duethanh ph6 Ha Chi Minh dal giap da tOi trong qua trinh hoc tap, d'Ong thai tao moidi'eu kien thuan Igi de tOi hoan thanh tieu Juan cu6i
TOi xin hfra se van dung nhang kien thirc da dirge thay co trang bi vac, thuc
tien cOng tac trong thai gian tbi, quy& tam hoan thanh tot nhiem vu dirge giao, toren luyen minh de trà thanh ngtrad can 1:16 tot nhu thay co mong dgi
Trong de tai tieu luan, mac dit t8i &A van dung tat ca kien thirc hieu bietminh de hoan thanh nhimg chat chin se con rat nhieu thieu xOt Kinh mong thAy
co qu), ban dang nghiep gOp y b6 sung a de tai ngay cang hoar' thien hon.
Xin tran trong cam cm!
Trang 5Thanh tra xu ljt tinh huang vi pham nguyén lac quan Ift tai chinh
B Là' NOI DAU.
Xay dung dOi ngli can bg, cong chirc, vien chirc trong sach, co Jiang lire,pham chat dao dire tot IA IT* van de rat co ban, quan trong dugc Bang va NhAnugc LuOn quan tam chi dao sau sat vi no khOng chi xuat that tit vai trO, vi trihet sdc quan trong tha dgi net can bg, cong chfrc, vien chirc trong cong tec xaydi:mg va bap ve T6 qugc Viet Nam XHCN, ma no con là niem tin dia quan chang
conhan dan doi voi can by, la nen tang ding o vimg chac che 6, la tam gucmg dequan chi:mg nhan dan not theo
Nhung hien nay, mot b0 phan do, i ngfi can bg, cong chile cac cap dia Bang
va Nha nugc van cOn nhting han che Ira thieu set nhat dinh Ve chinh tri, totuOng, cOn co can bg, cong chirc, vien chat cOn dao dgng, suy giam niem tin 6i
vai Bang, vgi che do XHCN, v gi cong cugc 6i inch dm than dan ta hien nay
Ve pham chat dao dire va l gi song, cOn co can bg, cong chIrc thodi hem, bien chat,lqi dung chirc quyen de tham nhfing, bu8n lau, lam giau phi phi!), quan lieu, draquyen, sach nhieu quan chiang, gay anh huemg ted pham chat tot dep cna nguesican bg, clang vien, tit do lam suy giam niem tin dm nhan dan d gi veci su lath dao
dm Bang va Nha ntrac ta
KST luat can bg, cong chirc, vien chirc la mgt nOi dung thugc cOng tic (pan1y hanh chinh Nha nuac 'Chi xem xet ky luat can bg, cOng chirc, vien chirc macsai lam khuyet diem phdi (lac biet chit 5, ket hop chat che, da clang cac nguyen tacquan lyr khac nhau Tren co so nhang nguyen tic dO, dei hOi moi ca quan trongcong tac guar' 1/ can bg, cong chirc, vien chIrc phai thuemg xuyen quan 11/ ca vetieu chuan, ca ve to Wang dao due, tac phong lam vice, lay gido due thuyet phut
lA chinh de ngän than khuyet diem va tieu cue Song khi that hien can bg, cOngchIrc co khuyet diem thi phai co bien phap dau tranh kien quyet, khOng bao che;xem xet su vat, hien tucmg mgt each town dien, triet 6, k4 ca mat khach quan Arachu quan de xer 157 mgt each chinh ?the, dam Ma gift nghiem kST luat cna Bang,phdp luat cua NhA nuesc
Trang 6Thanh tra xi( 1Y tinh huiing vi pham nguyen (tic quan ly tat chinh
Viec xic lY can bO can phdi thuc hien co tinh co 1Y, chinh vi vay, tOi chon
tinh hueing "Jai ly tinh hu'r Ong hieu trifling Nguyen van A va i town Phqm Thi
C vi pham nguyen qutin If tai chinh trong boat dOng tai truirng THCS B tren din Win thank pho Dd LW" lam de tai tieu Juan khod hoc Day IA mot co hOi
tot de" bAn than van dung nharng kien thirc &A hoc, lien he veri thuc te, teen co kr
do tim ra nhang gidi phdp thiet that phu hop giüp cho qua trinh cong tat ciia banthan ngay tang t6t hon
I MO to tinh hang
Han canh ra d?ri ve not dung tinh hang
Vao cuai thang 9/2017, UBND thanh ph6 va PhOng GD&DT thanh pho Da
Lat nhan dugc don thu dm can be, gido vien phan anh ye viec thu chi khOng
minh bach tai truang THCS B Truerc tinh hinh da PhOng GD&DT da tham REM
cho UBND thanh pha ra Quyet dinh s6 25/QD-UBND ngay 05/11/2017 ve viecthanh lap doan thanh tra cOng tdc quAn ly tai chinh tai THCS B Uy ban than dan
huyen (IA giao cho PhOng GD&DT chu tri phai hop v gi PhOng TM chinh - Ke
hoach huyen tien hanh thanh tra viec thu, chi cac khoan tien tai truemg THCS B,muc dich la de nam bat thuc trong ve thu, chi tai chinh va xic minh them viecphan anh dm can 136, giao vién co &mg su thuc kh8ng
Ngay 06/11/2017, Doan thanh tra da lam viec tai trugng THCS B, qua quatrinh thanh tra dan da Oat hien met s6 van de bat thuOng trong viec quail ly thu,chi tai chinh cfra nha truemg ma 18i chi you la do Hieu truth-1g va ke town nhatruemg khOng minh bach trong ck chUng tir thu chi va co nhieu sai pham trongcOng tat van lY tai chinh trong nha truemg
Dien hien ye nhitng man than ctia tinh hang
Ong Nguyen Van A la Hieu tru&ng truemg THCS B thuOc thanh ph6 DALat Ong A sinh ra va lem len er thanh pha Da Lag, Nam 1996 tot nghiep Dai hoc
su pham Hue chuYen nganh Van Ra trträng 8ng dugc phan cong ve cong tac
Trang 7Thanh tra zit ly tinh huting vi pham nguyen teic yucin ly tai chinh
giang day tai truarng THCS N, sau 5 nam cong tac Ong dugc de bat chdc vu Ph6
Hieu truang tai trueng THCS N Tir khi dugc nhan nhiem vu mei Ong P lien
hoan thanh tot nhiem vu, dac biet la chat lugng gido due mai nhon oda truengTHCS N luem clUng trong top dau cua thanh ph&
Dan nam 2004, Hieu truang cua truang THCS H nghi huu Ira truengTHCS H la met truang rat kh6 khan ve CSVC, chat lugng gide, due luem dimg 6
MI) sau cua thanh pile nen can met Hieu truang mad Wang d icing, sang tao de duaphong trap cua truang di len Ong A la nguari dugc PhOng GD&DT tham muucho UBND thanh pile bo nhiem lam Hieu trueng tai truang THCS H Qua trinh
lam Hieu truang tai truang THCS H, Ong P da phan nao khac phtic dugc nhfing
khO khan dm truang nhung do quail IS/ khOng thue su dan chili nen not be dmtrueng khOng doan kat
Theo quy dinh theri gian lam Hieu trueng sau 5 nam la phdi be phiau tin daxem xet be nhiem lai; kat qua be phiau tin nhiem Ong P tai truang THCS HkhOng dirge cao (chi dat 40%) nen PhOng GD&DT de nghi UBND thanhludn chuyen Ong A sang lam Hieu trueng tai truang THCS B de Ong A co diaukien gan gia dinh Ira chn tam van cong viec Cam co Pham Thi C la RE toantrueng THCS B tiz nam 2000
Tuz ngay dugc bo nhiem lam Hieu trueng tai truang THCS B Ong A laicang ban fen hart vi CSVC cua trueng da xu6ng cap nghiem trong, nang lyechuyen mon cua dei ngu gide, vien khOng deng dau nen chat lugng day hoc ratthap D6i ngit gido vién cua truer-1g da so mei ra truang, kinh nghiem giang day
va pan ly con han cha Do ban viec gia dinh, cong vai cong viec tham muu chodia phuong tim ngu6n da xay dung CSVC truang hoc nen Ong A it khi dantruang; viec wan bi chi dao chuyen mon va met se cong viec Ichac cua nhatrueng Ong ph6 mac cho deng chi Ph6 Hieu truang diau hanh town be Vi vay,viec sinh hoat chuyen mon cua cac to chuyen mon va Hei deng su pham a truang
B khOng tian hanh thueng xuyen, nhang 16c co mat & trueng Ong A thireng bec
le tinh bao thu va quan lieu, cira quyen ved anh em gido
Trang 8Thanh tra xft ly tinh huáng vi phgm nguyén tkc quOn ly tat chinh
Ve cong tac quail ly tai chinh trong nha trugng ke tit khi Ong A ye lamHieu trong co nhieu bat cap do la hcm hai nam rOi ma khOng kiem ke, cong khaiminh bach; the dO thi dua khen throng cua giao vien hang Warn thanh town khOngday dil Mac au cac gido vien trong trong cid nhieu lan de nghi Ong A giaiquyet dirt diem the do chinh sach cho anh em \ta thut hien nghiem tuc viec congkhai tai chinh cila truerng nhung Ong A khOng nghe Ong A lay lY do: "TruangBang tap trung xay dung CSVC va mua sam nhieu trang thiet bi nen phai clanhkinh phi tap trung cho viec mua sam c16 nen anh em thOng cam, cho nha truerngng" Ve mua sam tai san trong nha truang thi chit yeu la do Hieu truemg va Icetoan to di mua va ve to thanh quyat toan Ve nguyen tac cua viec nay la tru gc khimua sam hay xay dung CSVC cho nha tru gng thi phai doge ban bac trong Cap fly
va faith dao nha truerng rei cir ngtrgi di mua va phdi co Hoi clang nghiem thu,cong khai kinh phi mua sam truerc tap the nhung Ong A khOng tuan thu theonhfing quy dinh cua tai chinh
Sau khi nhan dirgc dun t6 cdo cua gião vien, ngdy 06/11/2017, down thanhtra da lam viec tai truerng THCS B, thAnh phAn cita dodn thanh tra theo Quyetdinh s6 25/CV-UBND ngay 05/11/2017 cua UBND thânh ph6 do d6ng chi PhOTruerng phOng GD&DT phu trach chuyen mon THCS Ira cac thanh vien lachuy'en vien cua the PhOng GD&DT, Tai chinh - Ke hoach, Thanh tra thanh ph6;qua qua trinh thanh tra doan da phat hien Ong A va co C (Ice toan) da vi phammot each nghiem trong trong viec quirt ly thu, chi tai chinh dO la:
MOt s6 1)0 ha so chi tai chinh bi Ice toan sfra chfra, xay dung m gi IchOngdam bar)
ice man de ngoai s6 sach 15 trieu d6ng (s6 tien nay lee toan gidi thich la doban nhieu viec cuen nam nen chin kip lap h6 so nhap quy);
Trugng ng tien khen thuemg gido vien 7 trieu clang
CO 8 trieu thing tien lam san trugng cho HOi phu huynh da dua cho Ong A
d6' thanh toan cho nha th'Au nhung Ong A khOng thuc hien (khi hOi den lYT do sao
Trang 9Thanh tra tinh fluting vi pham nguyén tac quOn 1ft tai chinh
khOng quyet toan so tien nay cho nha thau thi Ong A bao do gia dinh dang gapkhO khan nen tam mugn de giai guy& va se chi tra cho 119 trong théri gian gannhAt)
Vi pham ky luat lao dOng, thugng xuyén b6 trträng di lam viec rieng; vipham quy ehe quail 132 gide dye khOng to chtic sinh hog chuyén mon thtrôngxuyen
Sau khi doan thanh tra ket Juan, Ong A va cO C da biet loi cua minh, dabiet an nan ve nhang vi pham cua minh va xin nhan moi hinh fink ky luat cilacap trén
II Mc dinh nwc tieu xir ly tinh hung
1 Myc dich, yeu au
Viec xir ly phai dam bac) IchOng gay xdo trOn nhieu trong viec to chirc nhansir; xi( ly sir viec nhanh ch6ng, lam diu ngay dirge du luau xa hOi
Viec xir ly ky luat phai nhan duce sir dOng tinh, iing h0 dm tap the giao
vien, lam cho gido vien tin vac) sir cong minh cua phap luat Xir lY vy viec dingkhai, dan chu, cifing ngirgi,dung tOi va coy nghia gido dye salt sac Can b0, gidovien se My do lam WI hoc cho minh Ira coy thirc phan dau to duOng dao dire, thephong, song va lam viec sao cho ximg &rig vai niem tin dm mgi ngtrgi va ximgBang yen nhan each cua mOt nha gido
Viec xii ly phai dam bdo tinh cong bang clan chi) va dung vei quy dinhphap ly dia nha ntrac
Viec quail 132 can b0, ding chirc IA nhiem vy het sire quan tong ctla cac coquan Nha nugc, dm cap uy, chinh quyen cac cap Khi mOt can b0, cong &tic,vien chirc vi pham phap luat, thi co quan quail 1y true tiep va co quan quan 132 cap
teen co tham quyen eO the xir 132 cac hinh thirc ky luat theo cac mire do vi pham
Viec xay dung dOi ngii nha gido Ira can b0 quan lY gido dye la nhiem vycna cac cap ily Bang va chinh quyen, coi dO la mOt b0 phan quan tong trong
II
Trang 10Thanh tra xer ly tinh huang vi pham nguyen tac squall ly tin chinh
cong tac can b0 cua Dang \TAMA nugc; trong do nganh gido due gift vai trO chinhtrong viec tham muu va to chirc thuc hien
Nha nuac thong nhat chi dao, quail 1Y • va chiu trach nhiem trong viec daotao va b6i dugng nha gido lid can bO quan ly gido due, gift vai trO chu dao trongviec quail 1Y, 136 tri, sir dung dOi ngu nha gido trong cac trueng cong lap; tao cothe chinh sach cac true:mg sir dung co hieu qua d0i ng8 nay
Myc tieu can giAi quyet
Viec vi pham kY luat dm Ong A va co C can phdi dugs xir 15, kip theri vanghiem minh theo Dieu 79 va Dieu 82 - Luat can bO, cong chirc 2008, co hieu hie
ka tir ngdy 01/01/2010; Dieu 118 - Luat Gido due 2005, a nfing cao chat lugng
do, i ngil can biS quail ty trong nganh GD&DT, tang cuerng phdp the Xa hoi chitnghia
Ciing co lai to chirc cua trudng THCS B, chan chinh viec thuc hien ky luatlao &ring, na nap chuyan mOn cua nha truerng
Chan chinh viec thu chi tai chinh sai quy dinh cua truerng; thu hái s6 tinthat thoat de ta cho viec xay dung CSVC; tra so tin truemg con ng cho gido vien
de dam bdo the dO cho can bO gin° vien - CNV
Ca sir 157 luAn va phip 1y phfin tich tinh
Da giai quyat vu viec dung phap luat, bao dam tinh hgp 1ST, cong bangtrong xa h0i, dam bdo hai hOa can can cir vao cac co se, phap 157 sau:
Luat 1Chiau nai, t6 cao va cac Luat sira doi, 136 sung mot s6 diauLula Ithiau nai, to cao
Nghi dinh s6 136/ND-CP ngay 14/11/2006 quy dinh chi tiat va huerngclan thi hanh mgt s6 diau cua that Ithiau nai, to cao va cac Luat situ dal, ba sungmot so dieu cua Luat '<bleu nai, to cao
Nghi dinh s6 60/2003/ND-CP ngay 06/6/2003 quy dinh chi tit va huerngcan thi hanh Luat Ngan sach nha nuerc
Trang 11Thanh tra xir iy tinh hitting vi pham nguyén tac pant:, tai chinh
Nght dinh so 43/2006/ND-CP ngay 25/4/2006 quy dinh quyan to chit, tochiu trach nhiem va thuc hien nhiem vu, to chirc b0 may, bien the va tai chinhdOi ved dun vi sr nghiap cong lap
ThOng to so 89/2010/TT-BTC ngdy 16/6/2010 huerng dan the do, bac, caocong khai quart IY, sir dung tat san nha nu& tai co quan nha nu6c, don vinghiap cong lap, t8 chic dugc giao quan ly, sir dung tai san nha nuatc
III Phfin tich nguyen nhfin va 1411 qua.
1 Nguyen nhfin.
a) Nguyen nhan chit quan
Ban than Hieu truing va ke toan khOng y fink dugc hau qua viec minh
dang lam nen gay halt qua la lam cho nOi b0 nhä truamg mat doan ket, t tau danchit, hien qua cong tac khOng cao
Chita ndm eh& ve the do chinh sach cita Dang, phap luat cua Nha nuerc;
do ca nhan chua nghien ciru ky cac van ban quy dinh cua Nha nu& ve tai chinh;chua trung thuc trong viec thuc hien quy the cita nganh, cua cac cap, cua Chinhphit da quy dinh
Hieu trulyng A va ke toan C cila truarng THCS B thiau tinh than, trachnhiem trong viec to chirc, trian khai thuc hien cac the do chinh sach aim Dang vaPhdp luat cua Nha nu6c KhOng chtu kh6 hoc hOi, phong thai lanh dao con mangnang tinh gia truOng, thiau nguyen tac dan chit
Ong A la nguai co tac phong mang nang bao thu, gia truOng, coithuarng du luan; lam viec khOng co ke hoach nen cong tac quail 15/ va diau hanhhoat dOng cua nha truOng chua thOng sueit; khOng guong mdu trong viec chaphanh ky luat lao dOng, thiau thOng nhat dan dan chat luong day hoc, na napchuyen m8n cua nha truOng con han cha
Viec ban giao gitta cac the he Hieu tracing dugc flan hanh mot each qualoa, Hieu truémg cu khOng ban giao hoac ban giao khOng day du cac van banquan 1 / truamg hoc dia cap teen, Hieu truOng mad chua nang dOng sang tao trong
Trang 12Thanh tra xu 1)5 tinh hiding vi pham nguyén tae quitn 1)5 tat chinh
qua trinh (pan 132, khOng co Ufa nang tap hop, tap trung sue math va tri tue vandung vão qua trinh quart 1Y
b) Nguyen nhan kluich quan
Viec quart 132, chi dao cua PhOng GD&DT thanh phe ve cac mat cong tactheo tham quyen dai vai co s6 chua thuang xuyén, lien tuc, viec tuyén truyengiao duc ve Y that, trach nhiem, dao dire nghe nghiep cho CBGV cOn xem nhe
Viec kiem tra, thanh tra ctia cac nganh, cac cap ma true tiep la PhOngGD&DT thanh ph6 chua thuang xuyén, lien tuc, dOi khi cOn mang nang hinhthirc, qua loa, dai khai, ne nang, chua nam bat duce thue trung cua cac don vi co
Tinh than &Au tranh phé binh va to phe binh cilia Chi b0, tap the CBGVtruang THCS B cOn yéu, chua duce that huy
PhOng GD&DT thanh ph6 chua nam re duce trinh de, nang luc, pham chatcUa can be, cong chive quail ly a co so nen tham muu cho thanh ph6 bo nhiem,sap xep can bo quan ly cho cac truang cOn han che
Viec bo nhiem can bo qudn ly mei chi dii ve se lugng nhung cOn yeu vemat chat lugng, chua quan tam met each tit& clang den viec dao tao, bed duemgcan be quan ly Nita nuac de nang cao trinh dO va nang hire dieu hanh tai the nhatwang
Trinh do dan tri cua than dan dm filar, clan den su hieu biet ve phap luat Aracac quy che cua nganh gido due cOn han cha nen viec to chin xay dung CSVC,ban giao kinh phi khOng dung nguyen tac tat chinh tao Ice her de" nguiri khac lgidung
Viec kiem soat chi tieu tai chinh tai cac trueng hoc cua PhOng GD&DT vaPhOng KH -TC thanh phi; chua tot dan den viec Ong A thu, chi tai chinh khOngdung nguyén
Khi ca che thi truang ma dm, met be phan can b0, cong eh& khOng giltdugc pham chat dao dire, da bi deng tien lam thay d6i nh4n thirc clan den tinh