I]BND HIJYE.N LANG GIANG CQNGHOA XA NQTCHOXCTTIAVTT NAM rrr4IrrLIRA DOclip - Tu do - Hanh phrfic 56:17lKL-TTr Lgng Giang,ngay20 thdng9 ndm2016

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c6ngtr[c quin ly tni chfnhvi sr?dgng ngin s6chnim 2014,2015 Xdt b6o c6o ki5tqui thanhtra si506/BC-DTTr,ngAy 291812016 cta DoAn thanh tra dugc thenh l$p theo Quytit dinh sd 08/QD-TTr ngey 2615/2016g6a Chfuh Thanhtra huyQnLang Giangvd viQcthanhtra d5i vdi c6ctnrongmAmnon: Tan Thinh, Ten Dfuh, HucrngLpc, Th6i Ddo, XuAnHuong, An He, phi M6, y6n My, thi tr6n voi, Ti€n Luc, My He, Xuong Ldm trong c6ngt6c quanly Gi chinh vd srl dUngngensSchn6m 2014,20t5. Ch6nhThanhtra huyQntctittuAnnhu sau:

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TrudrngMam nonY6n M! dugcftenh hp t& nam 1996theoQuyetdinhs6 178/QDTC ngiry301511996 cuaSdGi6odpcvd Eeot?o.E6nn[m 2011Truongdugc chuy6nddi logihinhtir TruongMarnnonBrinc6ngsangTruongMarnnonC6nglap tai Quytitdinh437/QD-IIBND ngiry0l/312011 cuaUBNDhuyQnlqngGiang. TOngs5c6nbQ,gi6ovi6nvd hqpd6nglaodQngcriatrudrngld27dlc,trong it6: can bQ,gi6ovi6n:Zldlc (bi6nctr6tg d/c,hgpd6ng2 d/c);c6 nu6i,bnovQ06 d/c.Trudrngc603t6: Td nh6mtr€3 tudi;fO +-StuOiva T6 vdnphdng.

n. rfr euA KIEMTRA,xAc Mrr\tH I. Cdng tric l6nh tl4o, chi tl4o vA ban hirnh c6cvtrn bin criatrudrng Hang n6m TrudmgmAmnon Y€n My dAban hdnhk6 hoachctAutu vd ph6t tri6n cria nhd truong cho trmg giai doan,t&ng n6m hQc.Tuy nhi€n truong c6 mQt sOttritiu s6t nhu sau: Tru6c khi sria chfia ho{c mua sim tdi sdn cria trudrng,HiQutruong nhd trudmgchua l6iv! ki6n tham gia cl6ngg6p cria gi6o vi6n trong ffihg; c6c khoan thu tir hgc sinh n[m 2015 nhe truong chuac6 vln ban thdm clinh cta phdng Gi6o dpc vd Edc tpo huyQn. II. ViQcquin ly tei chinh,sr?dgng ngin s6chnim 2014,nim 2015 1. Sd tipu dlr torin, quydttodn STT

Dg to6n giao tIAu nlm (rt)

DiAuchinhcu6i nim (tl)

Quy6tto{n

So sfnh (%)

(d)

Nem2014

1.045.598.000

1.497.7A0.658 1,497.700.658

100%

NAm2015

1.298.341.000

1.479.222.000

t.479.222.000

100%

2. WQcxfry dWry cdc chd it\, itinh mrtc, tihu chudn Trong thoi lc' thanh tra, TrucrngMAm non Y€n My da xdy dpg quy chti chi ti6u nOib0 cta donvitheo trmgndmhgc:2013-2a14;2014-201s;2015-2016. 3. WQcmd sd sdch kd todn Truong Mam non Y€n My dAmd co ban ddy ctric6c lo4i sd s6chtheo ddi thu-chi ngans6ch.Chtmgtir chi ngens6chdugc d6ngtgp theotirng quf, tuy nhi€n eOivoi c6c chfmgtir chi ti6n m{t khdngc6 phitiu chi kdm theo,kfii rut ti6n mit vO qu! kh6ng lflp phii5uthu. SOti5 toan khdng c6 dAy dri c6c th6ng tin nhu: cht ky cria ngudi md s6, chtl ky cria Ki5toiin, HiQutruong nhe ffi*g; ngdythringndm md s6, kh6a s6, c6c trangctia si5kt5torin chuadugc drinhs6 tt 01 di5nh6t, gita 02 trangcriasOk6 toan khdngc6 d6ngd6ugi6p lai criadon vi. 4. Kdt qud kidm tra chftng tirthu- chi ngdn sdch 4.1. V€ chi luong,phu c6p + fA chi luong theoh€ sri: Thang9/2014,khi tfnh tr6 truy linh do t5ng hp st5lucrngcho bi Vfl Thi Thu Hd - hieu truong tu thang 0212013 cI€nthturg8/2074, dAtre thira cho be Hd sOtiAnld: 280.149d.(do tt thdng2 d6nthdng6/2013bong co bdn ld 1.050.000d nhungtrudngtinh ld 1.150.000d). + Yi chi luong cho cdn bQ,gido viAnnghi dudngsric; Ndm 2OL4bd Ninh Thi Thu - gi6o vi€n nghi du0ng sric sauthai sin 05 ngdy,tuy nhi€n nhd truong i15kh6ng tru luong aOivOi nhtng ngey nghi tr€n cta bd Ninh Thi Thu sOtiAn le (2,1* 1.150.0A0D2)*5: 548.000d. + Ti chi trd tiin hrongtdng th\m theoNghi dinh 17/2015/ND-CP - Trongkhoangthoi giantu thring 1012015 dtin h€t th,ing l2/2015,bd Nguy6n ThiTho - Gi6ovi€n truongnghi thai santuy nhi€nvdn dugcchi tri 8% tiAnhong ting th€mtheoNghi dinhl7lz}lsND-CP voi stiti€nld: 215.280*3:645.840d. - Ba Ninh Thi Thu ld Gi6o vi6n hqp d6ngthoi hpn 3 n[m do UBND huyQn ki ( DOi tuqng hq'pd6ngtheoNghi quyi5tsOrtfNq-HDND ngey rc/12/2008)ruy nhi€nv6n dugc chi tri 8% tiAn luong ting th€mtheoNghi ditrh l7lz}lsAID-CP rir thang4 ctrinnet Aang rc/2015vdi s5 tiOntd 193.200* 7 :1.252.400d. - MOt sd giSovi€n thuQcclOituqng dugc chi tr6 8% ti€n luong t5ng th€m theoNghi dinh L7/2015ND-CPtrong khoangthoi gian tt 0l/0112015-3/2015, tuy nhi€nnhe ffuong kh6ngthUchi€n chi trd 8% ti€n luong ting th€mtheoNghi dinh 17/2015ND-CPcho e6cgiaovi6n ndy eOivOi khoangthoi giantr€n,cq th6:

2

STT

Hg t6n

HQs6 luung

thli gian chua tlugc chi trl 8% tidn luong

s5tidn1a;

Ghi chni

ttrng thOm(thfng)

I

Ding Thi Mai Thi

2.26

2

415,840

th[ngl-212015

2

Nguy6nThi Tho

2.34

J

645,940

thing l-312015

Nguy6nThi VanAnh

1.68

J

463,680

th6ngl-312015

4

Nguy6nThi M6y

2.1

J

579,600

th6ng1-312015

)

ChuThi Quynh

2.34

3

645,940

th{ngl-312015

-l

r ong

2,750,800

4.2.Vec6c chimgtrl chi kh6c

MOtsO' chhgfi chir€ansdch ldr6ccfiaTru&rgIvtAm nonY&rM! chua hgplQntru - Thitiudanhs6chc6pph6t(tai Gi6yrut dg toarisO11 ngity61512014 chi muasOk6 ho4ch,xdphdnggi{t,...). - Sta chE4thaythi5ttrititUi nhiAuhon si5lusag dd b6oh6ng(tai Gi6yrut ' dgto6nsO08ngay$/4/2014chimuaqui lgcnudc,vanbinhlqc ...). _- Bendu tru kinh phf khongc6 ky duyQtcriahiQutrucmg(tai Gieyrut du toansti 14ngdy24/12/2014 chimuatt lAnhloathtng,..). - Bi€n ben,bengiaotii sanlrtrdngc6 cht lcf criab€ngiao,b€nnh4n(tai Gi6yrut dg to6nsOtS ngeynBD0t4 rhuy,Sn tretiAnmuati vi). 4.3.Thu-chi hqcphf NAm2014:thu 68.595.000c1; chi 64.917.000d; chuytinndmsau3.678.000d (chiluong:23.760.a00d; chichocing tdckhdc:4l.tST.000d). NAm2015:tdnnlm trudc:3.678.000d; thu 76.851.000c1; chi76.173.000i1; chuyi5n n6m sau:4.320.000 d (chi luong 30.084.000d; chi chtoc6ngtdc khdc: 46.089.000d). ViQcthu-chicdnmQtsdthi€us6tsau: - Yi thu: Chrmgtir hgcphf chuac6 phitiuthu ctiatrmglop; danhs6chthu tiAnhqcphi criac6clop n6mhqc 2013-201{ngdylflp danhra.n AAuttr$nienngey 2515/14 stitidnthumQttane tfrang. - Yi chilrngth kAbdn: + Chimgtir sd03,ngdy02/612014 sOti€n5.805.000c1; chimgtDs603ngdy l7l3l20l5 chi muav[n phdngghAms6 tiAn:4.815.000c1; chfmgtu s6 o+ ngay lll5/2015chimuavtuiphdngphamsOtidn:3.770.000d. Kh6ngc6vanlan Aenehi muav6.nphdngphamcriattng l6p (bOphan)kh6ngc6 dg torintintr phf nongi<6 hoachdAun6m; + Chtmgtir sti07, ngity26/12/2014 sOtiAn5.600.0004 chi muasiimcdngcp dungcuphucvu hgcsinh.Kh6ngc6 v5nb6n6y y ki6n cta gi6ovi6ntudc khi mua sarn,UienbannghiQm thu"bangiaongdy25/ll?Al4, ho6don16nhang16/1212114.

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+ Gi6y rut ti6n m{t sti 11,ngdy2l/4/2015nQi dungchi hoa tuoi, cldoqu6t sOtien 1.180.000d;giayrut tidn m{t si515 ngdy 19/10/2015 st5tien: 5.130.000d (chi hQi nghi khai gidng 570.000c1; h1i nshi c6ng nhdn vi\n ch*c 660.000d). HOi nghi ldrai giang, hOi nghi cdng nhen vi€n chrlc khdng c6 gi6'ymdi c6c dpi bi€u, bang k0 mua hang khdng dung voi quy dinh (m6u so cz+-nn euy6t dintr s6, 1912006 I QD-BTCngey30/3/2006). + Gi6y chuy6nkhoansti t t ngiryl6/tll20l5,sri tiAn:8.242.000d muahung ho6 vgt tu dc srla chta. chtmg rir k6 to6n kh6ng hqp ry (beng du trt kinh phf, td trinh sta chta banhanhtrudc bi€n banki6m tra h6ng). 5. WQcc6ng khai dqrtodn, quy& todn TrudrngMam non Y€n My de thuc hipn c6ng khai dg toan NSNN dugc giao d6unem cta n[m 2014,2015b6nghinh thrlc ni€m yet taifi:psd co quan,tuy nhi6n kh6ng c6 bi6u mdu_c6ngkhai, thoi gian c6ng khai chua ctambao 90 ngdy theo quy d!nh,kh6ng c6ngb5 tong hQinghi canbQ,vi6n chrlcnhd tuong. TrudrngmAmnon Y€n M! kh6ngthgc hiQnc6ng khai s6 ligu du toan dugc di€uchinhhong ndm,khdngc6ngkhai quy6ttorinNSNN. rlr. cfc khofrnthu-chi ngoii ngf,ns6chnim zlt4,nim 2015 NIm 2014:tuong thu 7 khoarunim 2015tuong thu 7 kfioir:, cu ttrdnhusau: DW: d6ng

Ntrm2014 STT

T6ngthu

T6ngchi

T6ngthu

Ghi chf

T6ngchi

tiAn en bdntni

Tir T1/14cl6nT5l14, trutng thu 8.000d/ su6tvd tu T8/20t4. 3r4.098.000313.168.200 3 97.120.000398.305.100 tudng thu vi nlm 2015 tuFg thu 10.000d/suAt

Kinh phi trgc trua

66.270.000 66.270.000 77.010.000 77.010.000 CA2 nlm kuirng thu

I

2

Ntrm2015

NQidung

30.000d/irVth6ns

Kinh phi c6 nu6i 4

TiAnctiQn

TrudngthugiaodQng 65.580.000 66.150.000 77.310.000 76.250.000 fi 26.5ood d&l 30.000d/hVth6ne 4.698.000 3.339.466 5.328.000 6.662.907

Kinh phi b6ohi6m

15.360.000 15.360.000 17.920.000 17.920.000

Kinh phf nu6cu6ng

7.047.06

7

Kinh phi xd hQiho6

9.990.000 9.990.000

8

Kinh phf may rldng phuc

6

0

3.211.000 3.836.000

0

0

3.835.000

Nlm 2015ktr6ng thuvAt6n2014 chuy6nsane

0

33.240.000 33.240.000

4

* Ktit quathpc hiQnuic k*roanthu-chingodingdnsSchndm2}l4,ntrm 2015: 1. Wpctridn khai thu vd m0 sd sdchtheo d6i thu-chi '- Vdo dAu n[m hgc truong cl€ux6y dgrrg kti hoach thu-chi ct6i v6i c6c khoan thu ngodi ngan s6ch;tai k6 hopchthu-chi c6 th6 hiQnc6c k*rofurthu, mrlc thu; cdckhoanchi, mrlc chi. Tru6c lJri tri6n khai thu, trudng tOchtc hgp dti th6ng b6o cho gi6ovi6n chri nhiQmnfm dugc cdckhoanphii thu aoi voi hgc sinh - Co ban c6ckho6nthu ngodingdns6chfirong dEmd dey dri c6clopi sd s6ch theo quy clinh nhu: (s6 vd danhsachthu ti€n, sOtfreo ddi hqc sinh Anban bri, bang tffi khAuphen[n; sd theod6i xuit nn$pkho mQtsti ttrgcphemphucvu brlntni; trong qu6trinh giaonh6nthgc phAmc6 sdtheod6i thgcphAmchi titit timg ngdy...). 2. VAchftng tir ctic khodn thu ngodi ngdn sdch 2.1.Kinh phi 6nb6ntrf + MQt sOsOtheo ddi ch6mEncriagi6ovi€n khdngc6 chil ky criagi6o vi€n (l"p 3 tudi gtdo vi€n chi nhi€mld bd Bii Thi L!; lop S-OruAigido viAncht)nhi€m ld bd NgttydnThi Tho). + Phitiuk€ muahangkfidngdungmiu quy dinh (khdngco hq t€n,dia chi nguoi ban);tuong chi bqphi6u kOmuaQuc phamvdo mQtngiy cui5icuathangho4clhp aaumangsauli€n kc;, khonglfp phiiiuk€ muahangthyc pna- phdtsinhhangngdy. + Tpi bang t6ng hgp thgc phAmcria trudrngktrdngAe nipn c6c hangkhd criac6cth*g 1,2,3,412015(duong, bQtngqt,bQtcanh,dAuthio mQc). 2.2.Kirill,phitrpc trua Trong ki5hoachthu-chi cta tuong th€ hien: Chi 80% chi cho gi6o vi6n erc . titip ldm cOngtac ch6ms6cgiao dlrc f6; chi 10%chi cho can bQqu,anlv; con lpi chi 5% qui phfc lqi; 5% ehicho sta chiia co sd v4t ch6t.Tuy nhi€ntong qurltrinh thgc hiQntruong khdngthgc hiQnnlchl% chi cho sta chta co s0 vft ch6t. 2.3.Kinh phf cOnudi: - Trongqu6trinh thuchiQnthu trudrngthu I ldn 3 th6ng(T 9,10,1112014); ndm2015,thu (T 3,4,512015). - Trucrngty lqe ddng c6 nudi 3 th,ing ky mQt ldn, mrlc luong chi trd giao if$ngtt 2.310.000dcli5n 3.200.000d/th6ng. 2.4. Kinh phi ti€n.diQn:Trudrngc6 md sOtheo ddi thu-chi tiOndiQn;chimg tir thanhtorin ti6n diQnddy dt theo quy dinh (nhu chi sOb6o ti€u thp dign nang; hod don thu tiAncriangdnhdiQn). 2.5. Kinh phf nu6c u6ng:\eef lflp chrmgtir chuaphn hqp nhu: danhs6ch , c6p ph6t nudc lflp tru6c ngdy phii5uk€ mua hane (danh s6chcApph6t nu6c ngay 319virll/9/2014 nhr:ngphitiuk€ ngdy l8/g/2014). 2.6.Phan%frtchbio hi€mthdnth€:Ndm 2014nhdtruong chi c6 danhs6ch c6pti€n cho gi6ovi€n tr.uctiOpldm cdngtac.thyOao gdm cd kinh phf muavgt tu y t6). Uam 2015truong chi muavpt tu yi6 sOtiAn s00.840c1, si5tiAn cdn lai chi chl gi6o vi0n trgc tit5pthu. Ci 2 ndmnheffuong chuac6 chimg tir chi muavgt tu y tri. 5

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2.7. Chtmgh) xd hQiho5:Truongddgiaotoanb0 sriti6n chobd E6ne Thi Giang,hQitruonghQiphphuynhtruongquanly srl dpng,bdGiangctedungrSria" ndutr€ndi5muamQts6v?tru (nhut6n,6ngk6m...lati rL,,r6i tdrd,p hqc. chrrmg tt chi cdnthi6u:kh6ngc6 bangdu trn kinhphf m6i ton; kh6ngc6 chimg tir mua v$ttu stitien9.990.000d. 2.8.Kinh phf maycl6ngphpc:Ty*g chuac6 v[n banthringnh6tv6i php huynhhqc sinhv6 viQclga chgnvd quytSt dlnhhinhthricthgchiQnviQc111uy abng phuc.Danhs6chthu ti€n criac6clop trrenien g ngdyky hqp $dr.03/9/291s?nh,n <16ng v€ viQcmay ddngphucgifia cdng ty c6;i1en qu5, te noG pr,i vdi Hoi truongphr.Ihuynhtrudng ngity28/8/2015(lcyhqp ddngtrudcngnythu ti€n cta hqc sinh),khdngc6 ho6donmuahang.

c. xfr LU,IN I. VA k6t qui il4t dugc 1. COngtdc bun hdnh cric vdn bdn Truong c6 dAy dri vd trii5nkhai c6c vdn ban vA thgc hiQnc6c khoan thu trong ndm. DAu ndm hqc truong itd xdy dwg k6 hogchthu-chi c6c khoan ngodi ng6ns6ch.Tai Kti hopchtrrcnign16tirng nQidungvd mfc thu, mrlc chi. 2. cbng tdc qudn $,thu-chi ngan sdchvd ngodi ng6n sdch Truong dd xay dwrg quy chti chi ti€u nOib0 theo ttng nlm hqc, de md dAy dri c6csd s6chtheo d6i thu chi ng6ns6ch. Tru6c khi titin hanhthq truong dEthdngqua k6 hopchthu, chi dtii voi c6n bQ,gi6ovi€n trong truong t4i c6ccuQchqp dAun6m vd t6 chtc hgp phu huynh hqc sinhc16th6ngb6o nQidungvd sti ti6n thu. c6c khoanthu, chi phucw tryc ti6p hgc sinh d6 c6 sg ban,bpc th6ngnh6t mfc thu, chi giila nhd truong vd cha mg hgc sinh c6c lorp. eu6 trinh thgc hiQnthu, chi d6uc6 s6 theo ddi, c6 chimgf& k.5to6nkdmtheo,cflfng fi f.e toa" i* giu ejy di theoquy dinh. n. vA khuy6t tli6m, sai phgm B€n c?nh nhthrg ki5t qu6, rnr cli€mc16clat dugc fong cdng tac quan ly tdi chinhngan s6chcria Truong Mem non y€n Mi, cdn c6 mQiso ta".rrc, ,ui piacendugc xt ly, khic phgc cUth6 nhu sau: 1, WQcban hdnh cdc vdn bdn Trudc khi sta chila ho{c mua slm tai san cria tru}ng, Hieu Truong nhd y ki6n tham gia d6ng g6p cia gi6o vi€n trong truong. truqg chua vi pham !6v dinh s6 04/2000/QD-BGDDT Quyi5t ngity0U3/2000criaBQGi6odpcvd Edo t4o. Nam 2015 nhd truong chua c6 vtur ban ftAm dinh cta phdng Gi6o dr,rc vd Ddo t4o huyQnvA c6ckhoanthu cta hgc sinh.vi pham cticmt, mu;vl, c6ng v6n so st 1/SGD&DT-KHTCngey2g17/2015 cta so Gi6odpcvd Edo taotinh.

2. COngtdc qudn$,thu-chingfrnsdch 2.1.VCs6s6chkti to6n: - - Bia sot6 torinkh6ngc6chil ky cla nguoi-mds6,chitky criakti to6n,hipu tructngnhetuonqing,uy n[m md s6,kh6as6,c6ctrang,iu ,o t6 toan'rrruu Beog dusccl6nhsii tt' 0r e6nni5t,.g1tal2rrang cua,o r.3to6nkh6ng d6;i;;A; lai criadonvi ddvi phamcti€m7, mpcI, ph6nthf 3 cta chtido-k6 "6torlntraoh chinh ss nghiQp banhanhkdmtheoQuytitdinhs6tg/2006/QE-BTCng iry 30/3/2006 cfia BQtruongB0 Tdi chinh. - Doi vdi chfmgtir thu,chi tiAnm{t khdngtfririt phiiSu thu,phi6uchi d6vi Bp II: ttni nh6tcriachtid9 k6 toan[anh chlnh-sunehiepbanhanhkdm lharfu: lhT theoQuy€tclinhsd L9/20061QD-BTC ngity3013/2006 cta BOrrutugBOTdichfnh. 2.2. f/Achi hrongphtt c(ip + Chi fuongtheohQsii: Trdfiuy linh do ting hQsOluongchobdVfr Thi Thu Hi thirasOtiAn: 28a.l4gddo 6p sai luongco bai Aavipfrair-iiar-r Nghi dinh 3|/2012NE-CPngdy12/4/2012 criaChinhpht quydinhmfc luongtoi tfriA"".fr*i. + Y€chitrd ttnng ai* vA cdnbQ,gidovibnnghidudngnrc sauthaisdn:Kh6ng thgchiQntrl luongeOivOingdynghiduongsfc cia gi6oyi"en *drtg tr.ong n[m "he 2014sdti6nld 548.000d deui phatttktroan+]aiAu6 LG K6todn ndm2003. + Yi chi tidn lttong tdngthAm: - DEchi t6 tiAnlugn8ting th6mtheoNgh! dtnhl7/2015NE-Cp chomQtsi5 gi6ovi6n kh6ngthuQcdoi tuqngdugchuong.quydinh tgi khoan1, dGu tn;j dinh171201saID-cP ngeyun2l20ts voi si5ti€nli: 1.89g.240d. - Khdngchi trd tiAn luongtnngth€mtheoNghi dirlht7/20t5NE-Cp cho mOtsl5gi6ovi€n thuQcAoi tuqng $Jn" huongtrorigkhoangthoi giantu thring 0I/2015di5nthang3/2015vOisOlien ld: 2.750.800d de vi ph4mkhoan2, d6u ; Nghi dinh 17/20t5alD-cpngdy14l02/z0rscfa chinh phi quy drnhtidn i";; t5ngthomooi voi..^*.qO,c6ngghrlc,vi€n chrlcvd nguoi nu*i luongtong lgc luqnrgvfl trangc6he s6luongtlu2,34trdxu6ng. 2.3.Ve chikh6c - Ngdyh6adonsaungdynghiQm rhuvdthanhry hqpa6ng;hqpd6ngdugcky vd nghiQmthq thanh uq donv! ndynhmg nguoi r*g .dp hani troatd donvi V kh6c,srlacht4 thayth6fti6tbinhi6uh,ro t"q"g dab6otoni, rht# orrr,,arr, ph6t...cl6vi phpmkhoan4, di€u6,Lugtf6 toann[m 2003. "ap - Ban du n'kinh phf kh6ngc6 ky duyQtcriaHiQu truong,bi6nbanban glT c6.cht ky criab€ngiao,b€nnhfln.vi phsmkhoan4, mpcI, phan1?i.rT.*:"* thf nhAtcriaCh6dOk6 torinhanh.ftinft su nghigpbanhanhkdmthet q"rei dinhL9/2006/QE-BTC ngdy3013/2006 criaBQtruongBQTdi chinh. 2.4.ChimgtUhqcphi - Chuac6 phitiuthu-tidncriat&nglop; n6m 2014 tnrlng thu ti€n hgcphf mQtlan 9 thang.vi phamdi€m1,mgcv,-congvanJ 733ISGD&DT-KHTC ngdy

1017/2014; iti€m 1, msc I, C6ngvln sd 811/SGD&DT-KHTCngey 28/7/2015 cta Sd Gi6o dpc vd Ddo t4o tinh. .- Chi mua sim, srlachta c6ngcp dUngcg, kh6ngc6 vdn ban 6y f kitin cta gi6o vi€n trudc khi mua sim; bi€n bannghiQmthu, bdn giao tru6c ngdyc6 ho6 don brin hang. Vi phpm Quyi5tdinh sO 04120001QD-BGDDT ngdy 01/312000cria BQ Gi6odUcvd Edo t4o. - HOi nghikhai giang,hOinghi c6ngnhdnvi6n chrlc khdngc6 gi6ymdi cdc dai bi6u,baogk0 muahangkh6ngdungm6uquy dinh. - Chrmgtir mua VPP kh6ng c6 vtur ben d€ nghi mua vdn phdngphAmcria t mg lop (b0 ph*n) khdngxdy dpg kinh phi tai k6 ho4chddun[m. 2.5. VA c6ng khai tai chfnh: ViQcc6ngkhai dg to6n, quy6t torin ngdns6ch nhi nudc chuaddmb6o ve UrOigian,bitiu mduvd hinh thrlc cdngkhai quy dinh tai khoan 1 vd khoan2 PhanI cria Thdngtu sti 2ll2005lTT-BTC ngey 2213D0A5cliia BOTdi chinh ve hucrngd6nthUchiQnquy chti c6ngkhai tai chinh eOivoi c6cdcrn vidU toanngdns6chvd c6cdon vi dugcngdns6chnhdnudc hd trq kinh phi. 3. Ctic kho,rtnthu, chi ngodi ng6n sdch 3.1. Chimgtu tidn 6n: MQt s5 sOtheoddi ch6m[n cia giSovi€n khdngc6 cht ky cta gi6o vi€n. Trudrngchi lflp phi€nkOmuathgc phAmvdo mQtngdy cu6i cria thang hopc 06p dAu thang sau [An kA;, k*rOng10pphii5ukO mua hang thgc phamph6t sinh haogngey.Kh6ng tfrenien sOtuqnghungkh6 trong bangtdng hqrp (ducrng,bQtnggt, bQt canh,dAuth6o mQc).Vi ph4m cria c6c thang 1,2,3,412015 cli€m4, mpc I, ph6nttrf nh6t Quy€tdinh s0 19120061QE-BTC ngey 301312006 oiua B0 Tei chinh. 3.2. Thu-chikinh phi trUctrua:TrudrngkhOngthUchigntrich 5% chi chosria chta co sd v$t ch6t(theokti hoachthu-chi dAun[m). 3.3. Thu-chi kinh phi cOnudi: trudng thu 1 lin 3 thang(T 9,10,11/2014; thangT 3,4,512015). 3.4. Thu-chi kinh phi nudc u0ng:Danh s6chc6p ph6t nu6c u6ngngdy lflp danhs6chtrudc ngdy l4p phitiu kOmuanudc (c6cthdng9,10,11,1212014 vd thrlng 1,2,3,4,5/2015). 3.5. Phan % kinh phi b6o hiOmthen the dugc trich: Danh s6chph6t tiAn kfidng c6 chil ky, hq t€n nguoi l$p, cA2 ndmnhe fuong chua c6 chimg tir chi mua vflt tu y ti5.Vi pham di€m 3, 4, mpc I, phdnthr?nh6t QuyiStdinh s0 lgDA06lQDBTC ngdy 3013/2006 criaBQTdi chinh. 3.6. Chimg tir xd hQiho6:khdngco bang4t trn kinh phf m6i t6n; kfrdngc6 chimg tir mua v{t tu sOtien 9.990.000d.Vi phem tli€m 4, mpc I, ph6n thri nh6t ngity301312006 criaBOTei chinh. Quyi5tdinh sO19120061QD-BTC 3.7. Kinh phf may ddngphpc:Truong chuac6 v[n ban th6ng nh6tvoi php huynhhgc sinh v€ vigc l$a chgnvd quyi5tdinh hinh thr?cthgc hiEnviQcmay ddng phuc;ky hSp ddngmay d6ngphUctrudc ngdythu tiAn criahgc sinh; kh6ngc6 hod

dcnrmuahang.Vi phamcti6m4, mpc I, phdnthri nh6t euytit dinh s6 lg/2006/eDBTC ngdy30/312006 criaBQTdi chinh. ' 4. Nguydn nhhn 4.1. Nguy€nnhdnkh6chquan:Li
n. xrENNGHIcAc BrpNpnApxrtr,f

TrOnco scrk6t lu$nn6uh€n, ChilnhThanhtra huyQnkitin nghi c6cbiQn ph6pxri lf nhusau: t x& g hnnhchinh:Kitin nghi chri tlch UBND huyengiaophdngNOivu chritri phO.ihqpvdi PhdngGi6odpcvd-Edotgoxemxdt i6 *,i6t triottthric xu ly phr]hqpeOivOiI{i€u tnrongTruongMAmnon.x6Y€nMi, c6ccdnhenc6 nhirng thi6us6t,hanchti,vi phamdEdugcnCut ongktit luannay. IL Xft If vd kinh t6 1, Thuvdotdi khoanW gifr::HiQutuong TnrongMAmnony&r My cot6ch ntriEm thu, nOp so tifu hm trdn: 2.726.s01dvdo ai kfioan tarn- git so 3941.0.1015445.00000 criaPhdngTdi chfnh- Ki5hopchm0 tai Kho Uart1ftanu6c huyQnLangGiangthdi hAnxongfudc ngiry20ll0l}0t6,cp th6: - cdc cd nhdnphai n1p2.726.000it g6m(bd l/ii rhi ThuHd: 2g0.000d; bd Ninh ThiThu:1.800.000d; bdNgttydnThiTho:646.000 d); . 2. Xt $ khfc:-TruongMamnonYOnMy b5 trf ngu6nkinhphi ile chi tr6 cho mQts5gi6ovi6n,stitiAn2.7s0.800rt (chiti€ttsi muc4.1,trhodn4, dim n, pna" a1 III. Cic ki6n ngh!khfc I. Ki6n nghi phbng Tdi ch{nh-Kdhogch: chri tri, phtii hqrpvdi phdng Gi6oducvd Ddotpo.thuongxuy6nhuongd6n,kiemfta, kip ttrOichAnchintrntrung thi6us6t,hqnch6vA congtrlc quanly c6ckhoanthu, chi trongnhi tu*g; tham muu girip Chritich UBND truyQlbanhanhv6n banhuongddn,chi clpoho{c ki6n ngh!cdcco quannhdnudcc6thAmquyenbanhanhvfurbdnhuongddn,chi it4ov€ hogtdQngthu,chi trongnhdtruong. 2. Cticbipnphdp khiicphyc trong thdi gian toi 2.1.ThgchiQncdngkhaiduto6n,quyi5tto6ndAydt theoquydinh. 9

2.2.Y\hithuc hiQnthu, chi tiAn mflt phai thitit lfp phieu thu, phitiu chi theo dung quy dinh tai ch6 dOk6 toan hanh chinh sg nghiQpban hanh kdm theo Quyi5t criaBQtruong B0 Tei chinh. ngey 301312006 dinh sO I912O06/QE-BTC 2.3. ThUchiQnchi ng6ns6chtheodringdinh mrlc, ti€u chudnvd dg toangiao. n6m. 2.4.IhtgchiQnchi qu! phfc lqi dungtheoki5hopchd5 xdy dUngtt c16u 2.5. Thgc hiQnthu c6c khoantt ngudi hgc theo th,ing (hgc phi, tidn 6n, c0 nu6i,tnlc trua). 2.6. Chimgfir k6 toan phii c6 dAydri chtt lcf theo quy dinh. 2.7.Y'himua sim eOAungchohec sinhphii c6 v6n b6nthOngntr6tgita nna truong voi php huynh hgc sinh vi hnr git chrlmgtt ki5to6n ctAydri theo quy dinh. Tr6n rtdy Id k& IuQn thanh tra vipc qudn l! vd sr?dyng tdi ch{nh a6i vA Trrdng Mdm non YhnM! ndm 2014, 2015;y1u cdu HiQu trrhng TrwdngMdm non Y€n M! vd ctic cri nhiln cd li4n quon nghidm tuc thgc hiQnhiQnvd btio ctio *h qua thgc hiQnbdng vdn bdn vl Thanh tra huyQntrw6c ngdy 30/11/2016-/. I

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CIIANH TIIAI\IH TRA

NoinhQn:Y

- Thanhtra tinh (b/c); - Chri tich UBND huyQn; - Phdng:NQi vtt" GD&DT, TC-KH; -TrucrngMAmnonYOnM9; - Luu: Thanh tra, HSDTTT. Bdn tliQn tfr: - Trang thdng tin tlign ttt huyQn(d6 c6ng khai).

Nguy6nThi Kim Thoa

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