k/yiv? 4o(2 - ea kar districteakar.daklak.gov.vn/upload/images/89.pdf · 2019-10-09 · tir cac...
TRANSCRIPT
K/yiv?4o(2
CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu do - Hanh phuc
UBND HUYEN EA KARTHANH TRA HUYEN
S6: B -iCi -Hr Ea Kar, ngayV ? thdng 10 ndm 2019
_rrus^ /068.. . . ... 08 AO. A9
hfKET LUAN THANH TRA
tai UBND xa Cir Bong, huyen Ea Kar.I Chuyen: . . . .
Thirc hien Quyet dinh thanh tra so: 66/QB-TTr ngay 29 thang 7 nam 2019 cua^ r
Chanli thanh tra huyen Ea Kar ve viec thanh tra hanh chmh; viec chap hanh Luat Ngan sach; viec quan ly su dung tai san cong; viec quan ly dau tu XDCB; viec thirc hien cac chuong
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trinh muc tieu quoc gia; vice thu, chi quy huy dong dong gop theo phap lenh dan chu tai UBND xa Cu Bong, huyen Ea Kar.
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Xet bao cao ket qua thanh tra ngay 12/9/2019 cua Truong doan thanh tra, Bao cao giai trinh cua Chu tich, ke todn UBND xa Cu Bong, huyen Ea Kar va cac to chuc, don vi, ca nhan co lien quan.
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Ket qua thanh tra nhu sau:I.Khai quat chung: l.Thanh tra hanh chinh:-Nam 2016:Tong so can bo, cong chuc la 49 nguoi, trong do:+ Can bo gom co: 12 nguoi: 01 Bi thu, 01 PBT Dang uy; 01 Chu tich, 01 PCT
HDND; 01 CT, 02 PCT UBND; 01 CT MTTQ; 01 CT HND; 01 CT HPN; 01 Bi thu BTN; 01 CT Cuu chien binh.
+ Cong chuc gom co: 13 nguoi: gom: 02 VP, 02 ke toan, 02 Tu phap - ho tich; 02 CBVH LBTBXH, 03 dia chinh; 01 chi huy trubng BCH quan sir xa; 01 Truong cong an xa.
+ Can bo ban chuyen trach: 22 nguoi + 02 hop dong lao dong gom: 01 tap vu va 01 bao ve.-Nam 2017:Tong so can bo, cong chuc la 47 nguoi, trong do:+ Can bo gom co: 12 nguoi: 01 Bi thu, 01 PBT Dang uy; 01 Chu tich, 01 PCT
HDND; 01 CT, 02 PCT UBND; 01 CT MTTQ; 01 CT HND; 01 CT HPN; 01 Bi thu BTN; 01 CT Cuu chien binh.
+ Cong chuc gom co: 11 nguoi: gom: 02 VP, 01 ke toan, 02 Tu phap - ho tich; 01 CBVH LDTBXH, 03 dia chinh; 01 chi huy trubng BCH quan sir xa; 01 Trubng cong an xa.
+ Can bo ban chuyen trach: 22 nguoi + 03 hop dong lao dong gom: 01 tap vu ; 01 bao ve; 1 UNT.-Nam 2018:.
4
Tong so can bo, cong chuc la 46 nguoi, trong do:+ Can bo gom co: 11 nguoi: 01 Bi thu, 01 PBT Dang uy; 01 Chu tich, 01 PCT
HDND; 01 CT, 02 PCT UBND; 01 CT MTTQ; 01 CT HND; 01 Bi thu BTN; 01 CT Cim chien binh.
+ Cong chuc gom co: 11 nguoi: gom: 02 VP, 02 ke toan, 01 Tu phap - ho tich; 01 CBVH LDTBXH, 03 dia chinh; 01 chi huy trubng BCH quan sir xa; 01 Trubng cong an xa.
+ Can bo ban chuyen trach: 22 nguoi + 02 hop dong lao dong gom: 01 tap vu va 01 bao ve.* Nhu vay, qua 3 nam thanh tra UBND xa Cu Bong da bo tri can bo, cong chuc,
nguoi lao dong va can bo khbng chuyen trach theo chi tieu bien che UBND huyen giao hang nam. Don vi co 6 cong chuc tarn tuyen lam cong tac chuyen mbn.
1
2. Vice chap hanh Luat Ngan sach:2.1. Thuc hien dir loan thu, chi ngan sach trong nam 2016:2.1.1. Thu ngan sach:
Dan vi tinh: dongTong thu
NS tren dja banSo sanh
SoDur toan HDND xa giao
So tuyet doi (dong)
Noi dung ThiJC hien tirong doi (%)
I. Thu tren dja ban ( 1+2)
2.583.870.349146,348.159.870.3495.576.000.000
l.Cac khoan thu NSDP hirong 100% 143,93 26.800.00061.000.000 87.800.000
36.100.000 171,90 15.100.000- Thu phi, le phi 21.000.000- Thu khac 24.450.000 122,25 4.450.00020.000.000- Thu phat 20.000.000 27.250.000 136,25 7.250.0002.Cac khoan thu phan chia 69.000.000 178.856.000 259,21 109.856.000
r r %
- Thue dat phi nong nghiep 0 0 0 0
- Thue TNCN 65.000.000 172.038.000 264,67 107.038.000- Thue mon bai 4.000.000 6.818.000 170,45 2.818.000- Thu thue TNDN 0 0 0II. Thu chuyen nguon
687.114.349 0 687.114.349
HI. Thu ket dir ngan sach nam triro’c 0 0
IV. Thu de lai chi quan ly qua NSNN 0 0 0
V. Thu bo sung tir NS cap tren 5.446.000.000 7.206.100.000 132,32 1.760.100.000+ Thu bo sung CBNS 2.381.000.000 2.381.000.000 100 0+ Thu Bo sung NS co muc tieu 3.065.000.000 4.825.100.000 157,43 1.760.100.000
* So sank ty le % giua die loan v&i thuc thu.Tong thu ngan sach xa tren dia ban so ti£n: 8.159.870.349 d6ng dat 146,34% vugrt
46,34% so voi DT HDND xa giao, tuong ung voi so tien vuert la: 2.583.870.349 ddng. Cu the cac khoan thu xa hudng 100% (thu phi, le phi; thu khac, thu phat) s6 ti6n: 87.800.000 dong dat 143,93% tang 43,93% so vdi DT HDND xa giao voi so tien vuot la: 26.800.000 dong; cac khoan thu phan chia theo ty le xa dugc huong thu so tien: 178.856.000 ddng dat 259,21% so voi DT HDND xa giao, vugrt 159,21% voi so tien la: 109.856.000 d6ng cu thi: thue mon bai thu tir ho ca nhan, ho kinh doanh so ti6n: 6.818.000 d6ng dat 170,45% tuong ung voi so tien vugrt: 2.818.000 ddng; thu4 TNCN thu dugc s6 ti6n: 172.038.000 d6ng dat 264,67 tang 164,67% tuong ung voi so tien vugt la: 107.038.000 dong. Thu chuyen ngu6n tir cac chuong trinh muc tieu dang thuc hien cua cac nam truoc chuyen sang thuc hien tiep so tien: 687.114.349 dong (gom tien chuong trinh muc tieu, nguon du phong); thu bo sung can doi ngan sach cap tren so tien: 2.381.000.000 dong; thu bo sung co muc tieu tir ngan sach cap tren: 4.825.100.000 vugt 57,43% tuong ung so tien vugt la: 1.760.100.000 ddng.
2
- Nguon thu chuyen nguon tir cac chirong trinh muc tieu, cac dir an, nguon dir phong va cac nguon khac chua thirc hien xong chuyln sang nam 2016 thirc hien ti6p. G6m: chi kinh phi khoan gieng nirac sach: 85.000.000d; chi chuyln ngu6n phat triin SNKT: 300.000.000d; Chi nguin dir phong: 130.000.000d; chi tiit kiem CCTL: 70.000.000d; Kinh phi cac doan the: 72.114.349d; Kinh phi XDVH khu dan cir: 30.000.000d.
- Nguon bo sung muc tieu xay dung co ban va cac chuang trinh von sir nghiep.(G6m: Nguin lam duong thon 18 di thon 17: 953.000.000d; Nguin PTSX: 260.000.000d; Nguin kinh phi nguoi co uy tin: 3.600.000d; Nguon KP bau cir: 120.000.000d; Nguon KP xay nha 167: 12.000.000d; Nguon KP trien khai tin hoc: 11.500.000d; nguon KP khac phuc han han dap Ea Tuh: 400.000.000d).
2.1.2 Chi nsan sdclr.DVT: Ddng
So So tuyet doi (dong)
Tong chi NS xaNoi dung tU’OTlgdoi (%)Du toan
HBND giao Thuc hien
Tong chi ngan sach xa 2.583.870.349146,34%8.159.870.3495.576.000.000
-aI.Chi dau tir XDCB 899.605.0000899.605.0000
1. XDCB tir nguon NS 899.605.0000 %899.605.0000
1.350.625.662H.Chi thircmg xuyen 124,53%6.855.625.6625.505.000.0001. Chi cong tac dan quan tir
ve, an ninh quoc phong 158.904.000258,9258.904.000100.000.000
131.032.000287,19201.03.2.00070.000.000- Chi DQTV
27.872.000192,9157.872.00030.000.000- Chi ANQP
(1.850.000)20.150.000 91,5922.000.0002. Chi sir nghiep VHTT
(6.750.000)7325.000.000 18.250.0003. Chi sir nghiep PTTH
19.270.000228,4715.000.000 34.270.0004. Chi sir nghiep TDTT
5. Chi sir nghiep kinh te (59.220.000)71.780.000 54,79131.000.000
(5.350.000)23.000.000 17.650.000 76,746. Sir nghiep moi truong
(21.800.000)3.200.000 12,87. Chi sir nghiep xa hoi 25.000.000
- Tre mo coi, nguoi gia khong noi nuong tua
(21.800.000)3.200.000 12,825.000.000
0-Khac
8. Chi quan ly NN, Dang, Doan the
572.977.6625.713.977.662 111,145.141.000.000
(11.000.000)23.000.000 12.000.000 52,179. Chi khac
3
395.444.000395.444.00010. Chi nong lam thuy lai
260.000.000260.000.00011. Chi sir nghiep PTSX
III. Chi chuyen nguon nam 404.639.687sau
Tong chi ngan sach xa so tien: 8.159.870.349 dong dat 146,34%, vugl: 46,34% so voi DT HDND xa giao, tirong ung voi s6 tihn vugt la: 2.112.102.443 d6ng cu th6 nhu sau:
- Chi dau tu1 phat trien: so tien: 899.605.000d vugl: 100% DT HDND xa giao, chi cong trinh v6n muc tieu chuomg trinh 135, lam dirdng giao thong thon 18 di thon 17 (CP xay idp: 797.859.000d; CPQLDA: 16.988.000d; CP TVDT: 84.758.000d).
- Chi thirong xuyen: So tien: 6.855.625.662 dong dat 124,53% tang 24,53% voi so tien tang: 1.350.625.662 dong. Trong do: chi cong tac dan quan tu ve, an ninh quoc phong s6 ti6n: 258.904.000 dong dat 258,9% KH HDND xa giao tang 58,9% voi so tien tang la: 158.904.000 dong (chi cho cong tac huan luyen dan quan tu ve); chi sir nghiep VHTT so tihn: 20.150.000d chi dat 91,59%, chi sir nghiep PTTH s6 tiSn: 18.250.000d chi d^i 73%; chi sir nghiep TDTT so tien: 34.270.000 dong dat 228,47 % tuong ung voi so tien vugt 19.270.000, chi sir nghiep kinh te so tien: 71.780.000d chi dat 54,79%; chi sir nghiep moi trucmg so tien: 17.650.000 chi dat 76,74 %; Chi dam bao xa hoi so chi 3.200.000d chi dat 12,8%; chi Quan ly nha nuac, Dang, Doan the va cac to chuc chinh tri xa hoi so ti6n:5.713.977.662 dong dat 111,14% du toan HDND xa giao, tang 11,14% voi so tien tang la:572.977.662 dong; Chi khac so tien: 12.000.000d chi dat 52,17% .
* Chi chuyen nguon: 404.639.687d6ng (Gom: nguon du phong: 100.000.OOOd; Kinh phi lam duong chuomg trinh 135: 53.395.000d; Kinh phi thuc hien sir nghiep kinh t§: 251.244.687d.( Nam 2016 van con nhiem vu chi chuyen nguon sang nam thuc hien ti6p).
2.2. Thuc hien dir toan thu, chi ngan sach trong nam 2017:
2.2.1. Thu ngan sach:DVT: Dong
Tong thuNSNN tren dia ban So sanh
SoDu* toan HDND xa
giao
Noi dung So tuyet doi (dong)
tiromgThuc hien doi(%)
I. Thu ngan sach tren dja ban 6.182.000.000 8.709.859.687 140,9 2.527.859.687
1. Cac khoan thu NSDP hirorng 100% 75.000.000 37.586.000 50,1 (37.414.000)
- Thu phi, le phi 25.000.000 9.106.000 36,4 (15.894.000)- Thu khac 20.000.000 13.350.000 66.75 (6.650.000)- Thu phat 30.000.000 15.130.000 75,5 (14.870.000)- Thu ban tai san 0 0 0 0- Thu hoi cac khoan chi nam truoc
0 0 0 0
2.Cac khoan thu phan chia45.000.000 37.300.000 82,9 (7.700.000)
4
- Thue phi dat nong nghiep 0 0 0 0
- Le phi mon bai ho ca nhan, ho kinh doanh 0 5.000.000 5.000.000
- Le phi triroc ba 45.000.000 32.300.000 71,8 (12.700.000)3. Thu chuyen nguon 0 404.639.687 0 404.639.6874. Thu hoi cac khoan chi nam tru’O’c 0 16.530.000 0 16.350.000
5. Thu huy dong von doi ung 0 0 0 O
6. Thu b6 sung tir NS cap tren 6.062.000.000 8.213.840.000 2.151.840.000135,5
+ Thu Bo sung can doi ngan sach 05.649.000.000 5.649.000.000 100,00
+ Thu BS co muc tieu 413.000.000 2.564.840.000 621 2.151.840.000* So sank ty le % giita die loan v&i thuc thu:Tong thu ngan sach xa so tien: 8.709.859.687 dong, dat 140,9%, vuot 40,9% so voi
DT HDND xa giao, tirong ung voi so tien tang la: 2.527.859.687 dong. Chu yeu tang thu tu cac nguon thu chuyen nguon tu cac chmmg trinh muc tieu dang thuc hien cua cac nam truoc chuyen sang thuc hien tiep so tien: 404.639.687 dong; Thu bo sung can doi ngan sach cap tren s6 tien: 8.213.840.000 dong dat 135,5%, tang 35,5% so voi DT HDND xa giao, tucmg ung s6 tien vuot la: 2.151.840.000 dong. Con lai cac khoan thu xa hudng 100% gom thu phi, le phi, thu bien phap tai chinh so tien: 37.586.000 dong chi dat 50,1%, giam 49,9% so voi DT HDND xa tuotig doi voi so tien giam la: 37.414.000 dong; Cac khoan thu phan chia theo ty le xa dugc hudng nhu le phi trudc ba thu dugc so tien: 37.300.000 dong chi dat 71,8% giam 28,2% tuotig ung vdi so tien giam la: 12.700.000 dong.
Thu hdi cac khoan chi nam trudc so tien: 16.530.000d (chi nop tra vugt khdi lugng sau thdm tra quyit toan cua cdng trinh dudng giao thong thdn 18 di thdn 17).
2.2.2. Chi ngan sach:
a
* *
ft*
DVT: Dong
So So tuyet doi (dong)
Tong chi NS thj tranNoi dung tirong doi (%)Thirc hienDu* toan giao
Tong chi ngan sach thi tran 1.208.215.5206.182.000.000 7.390.215.520 119,5
I. Chi dau tir XDCB 436.096.000 436.096.0000
- Chi dill tu XDCB 436.096.0000 436.096.000
Il.Chi thirdng xuyen 6.954.119.520 112,5 772.119.5206.182.000.0001. Chi cong tac dan quan tir
ve, an ninh quoc phong 112,3 31.737.000257.000.000 288.737.000
+ Chi DQTV 200.000.000 225.047.000 112,5 25.047.000
+ Chi ANQP 57.000.000 63.690.000 6.690.000111,7
5
(9.705.000)77,934.295.00044.000.0004. Chi sir nghiep VHTT
(5.755.000)86,336.245.00042.000.0005. Chi sir nghiep PTTH
29.090.00054.090.000 216,425.000.0006. Chi sir nghiep TDTT
8. Chi sir nghiep kinh te 163,5 196.780.000310.000.000 506.780.000
- Sy nghiep moi tnrcmg 54.000.000 36.250.000 67,1 (17.750.000)
- Sir nghiep khac 55.000.000 24.060.000 43,7 30.940.000
9. Chi sir nghiep xa hoi 32.500.000 329.000.000 1.012,3 296.500.000
+ Tre mo coi, ngiroi gia khong noi niro-ng tira+ BHYT him xa 0 0 0
+ Khac 32.500.000 329.000.000 1.012,3 296.500.000
10.Chi quan ly NN, Dang, Doan the 5.212.500.000 5.626.682.520 107,9 414.182.520
11. Chi khac 38.000.000 17.980.000 47,3 (20.020.000)
III. Dir phong ngan sach 112.000.000 0 0 112.000.000
III. Chi chuyen nguon 0
Tong chi ngan sach xa so tien: 7.390.215.520 dong dat 119.5%, vuot 19.5% so vai DT HBND xa giao, tirong umg vai so tien vuot la: 1.208.215.520 d6ng cu the nhu sau:
Chi dau tu* phat trien: Nam 2017, ke hoach XDCB khong giao chi tieu dau nam ma trong nam bo sung nguon von chuang trinh muc tieu quoc gia nong thon moi va chuang trinh muc tieu giam ngheo ben vung s6 tien chi: 436.096.000d (Trong do v6n 135: cong trinh duang giao thong thon 21 di thon 22 s6 tiSn: 180.000.000d; hoi truotig thon 21 s6 ti<§n la 247.995.000d, duang GT thon 18 di 17 s6 tihn (CP TTQT): 8.101.000d).
Chi thuoug xuyen: s6 tien: 6.954.119.520 d6ng dat 112,5%, vuot 12,5% vai s6 ti6n vuat la: 772.119.520 dong. Trong do: chi cong tac dan quan tu ve, an ninh quoc phong s6 tien: 288.737.000 dong dat 112,3% KH HDND xa giao (chu yeu la chi cho boat dong bao ve an ninh trat tu an toan xa hoi va chi cho cong tac huan luyen dan quan tu ve); chi the due thl thao so tien: 54.090.000d dat 216,4% vuot 116,4 % tuong ung vai so tien vuot 29.090.000d; chi sir nghiep kinh ti sd tien: 506.780.000 d6ng dat 163,5% so vdi DT HDND
xa giao, tang 63,5% vai so tien vuat la: 196.780.000d (do trong nam cap tren bo sung kinh phi co muc tieu ve duy tu bao duang, sua chtra duang giao thong s6 ti6n 250.000.000d, kinh phi bao ve rung la 80.000.000d); chi sir nghiep dam bao xa hoi so tien la: 329.000.000d tang so vai KH HDND xa giao la 1.012,3%, tuong ung vai so tien tang la 296.500.000d (do trong nam cap tren bo sung nguon kinh phi ho trg dan cu ve mua bo giong sinh san thuc hien dir an ho trg phat trien san xuat da dang hoa sinh ke thuoc nguon von chuang trinh 135 tong so tien 254.000.000d; Ho trg phu nu dan tgc thieu so thuoc dien hg ngheo cam ket khong sinh con thu 3 so tien 30.000.OOOd; H6 trg nha d 167 s6 tidn 45.000.000d); chi Quan ly nha nude, Dang, Doan the va cac to chuc chinh tri xa hoi: 5.626.682.520 ddng dat 107.9 % du toan HDND xa giao, sd tien tang 414.182.520d. Chi sir nghiep van hoa thong tin sd tien: 34.295.000 ddng dat 77.9% giam 22,1%; chi sir nghiep PTTH sd tien: 36.245.000 ddng chi dat 86.3% giam 13.7% tuong ung vdi sd tien giam 5.755.OOOd
6
2.3. Time hien dir toan thu, chi ngan sach trong nam 2018:
2.3.1. Thu ngan sack:DVT: Dong
Tong thuNSNN tren dja ban So sanh
Dy toan HDND xa So tu-ong
doi (%)So tuyet doi
(dong)Noi dung Thuc hien
g*aoI. Thu ngan sach tren dja ban 6.374.000.000 17.261.990.000 270,8 10.887.377.990
1. Cac khoan thu NSDP hirdng 100% 60.000.000 73.019.000 121,7 13.019.000
13.149.000- Thu phi, le phi 10.000.000 23.149.000 231,516.570.000- Thu khac 20.000.000 36.570.000 182,9
(16.700.000)- Thu phat 30.000.000 13.300.000 44,3- Thu ban tai san 0 0 00- Thu hoi cac khoan chi nam tnroc
45.439.8000 45.439.800 0
2.Cac khoan thu phan chia 35.000.000 27.139.023 77,5 (7.860.977)
- Thue phi dat nong nghiep
i- Le phi mon bai ho ca nhan, ho kinh doanh 8.000.000 8.000.000 4
- Le phi tnrac ba 35.000.000 19.139.023 54,7 (15.860.977)3. Thu chuyen nguon 0 04. Thu ket dir ngan sach nam triro’c 1.319.680.167 1.319.680.167
5. Thu huy dong von doi irag 0 0 0 0
6. Thu bo sung tir NS cap tren 6.279.000.000 15.796.100.000 251,6 9.517.100.000
+ Thu Bo sung can doi ngan sach 5.600.000.000 5.600.000.000 100,00 0
+ Thu BS co muc tieu 679.000.000 10.196.100.000 1.501,6 9.517.100.000* So sank ty le % giCta dir loan v&i thuc thu:Tong thu ngan sach xa so tien: 17.261.377.990 dong dat 270,8%, vuot 170,8% so voi
DT HDND xa giao, tirong ung voi so tien vuot la: 10.887.377.990 dong. Cu the cac khoan thu 100% gom thu phi, le phi, thu hien phap tai chinh so tien: 73.019.000 dong dat 121,7%, vuot 21,7% so voi DT HDND xa tuong doi voi so tien tang la: 13.019.000 dong; Thu ket du ngan sach nam trude: 1.319.680.167 dong (gom: Nguon KP duy tu bao dudng dudng GT thon 21 di thon Ea Bdt so tien: 1.866.000d; Nguon KP lam nha hoi trubng thon 21: 7.299.OOOd; Nguon lam dudng GT thon 21 di thon 22: 1.045.000.OOOd; Nguon du phong: 212.000.000d; Nguon thu KP chi vuot quyet toan: 16.530.000d; Nguon chi thudng xuyen: 36.985.OOOd); Thu bo sung tu ngan sach cap tren so tien: 15.796.100.000 dong dat 251,6%, tang 151,6% so vdi DT HDND xa giao, tuemg ung so tien vuot la: 9.517.100.000d6ng; Le phi mon bai khong giao nhung thu dugc S.OOO.OOOd. Tuy nhien trong nam, cac khoan thu phan chia theo ty le xa dugc hudng nhu le phi trude ba chi thu dugc so tien: 27.139.023
7
tien giam la: 7.860.977d6ng; thu phat chi thud6ng dal 77,5% giam 22,5% Urang img vai so dirge 13.300.OOOd tirorng ung vai s6 tihn giam 16.700.000d.
2.3.2. Chi naan sdc/i:DVT: Dong
So So tuyet doi (dong)
Tong chi NS thi tranNoi dung tnong doi (%)Thuc hienDir toan giao
6.374.000.00Tong chi ngan sach xa 10.768.105.433268,917.142.105.4330
I. Chi dau tir phat trien 6.186.661.000 6.186.661.0000
- Chi dau tir XDCB 0 4.404.622.000 4.404.622.000
- Chi dau tu phat tren khac 0 1.782.039.000 1.782.039.000Il.Chi thu’emg xuyen 6.374.000.00 8.075.355.433 126,7 1.701.355.43301. Chi cong tac dan quan
tir ve, an ninh quoc phong 257.000.000 259.429.000 100,9 2.429.000
+ Chi DQTV 200.000.000 202.329.000 101,2 2.329.000
+ Chi ANQP 57.000.000 57.100.000 100,2 100.000
4. Chi sir nghiep VHTT 44.000.000 43.352.000 98,5 (648.000)
5. Chi sir nghiep FTTH 42.000.000 43.650.000 103,9 1.650.000
6. Chi sir nghiep TDTT 25.000.000 26.195.000 104,8 1.195.000
8. Chi sir nghiep kinh te 310.000.000 319.097.000 102,9 9.097.000
- Sir nghiep moi tnrcmg 30.000.000 21.800.000 72,7 (8.200.000)
9. Chi sir nghiep xa hoi 32.500.000 1.132.000.000 3.483,1 1.099.500.000
+ Trg cap dan cu 1.019.000.0000 1.019.000.000 0
+ Trg cap khac 32.500.000 113.000.000 348 80.500.00010.Chi quan ly NN, Dang, Doan the
5.428.500.006.027.332.433 111 598.832.4330
11. Chi khac 38.000.000 38.000.000 100
III. Dy phong ngan sach 112.000.000 112.000.000 100
IV. Chi chuyen nguon 2.871.378.000 2.871.378.000
V. Chi nop tra ngan sach 8.711.000 8.711.000
8
Tong chi ngan sach xa so tien: 17.142.105.433 dong dat 268,9%, vuot 168,9% so vdi DT HDND xa giao, tuang ung voi so tien vuot la: 10.768.105.433 dong cu the nhu sau:
- Chi dau tir phat trien: Nam 2018, ke hoach chi dan tu phat trien khong giao chi tieu dau nam ma trong nam bo sung nguon von chuong trinh muc tieu quoc gia nong thon
> x t r \
moi va chuang trinh muc tieu giam ngheo ben vung va chi dau tu phat trien khac so tien chi: 6.186.661.000d. (Trong do: Chi dau tu XDCB so tien la: 4.404.622.OOOd gom cac cong trinh: dubng giao thong thon 21 di thon 22 so tien: 1.045.000.OOOd; cong trinh dudng giao thong thon Eabdt di thon 21 so tien: 1.761.000.OOOd; Cong trinh dudng giao thong thon 21 so tien 1.316.136.OOOd; Cong trinh dudng giao thong thon 22 so tien : 237.860.OOOd; Cong trinh dudng thon tu trung tarn xa Cu Bong di thon 17 so tien 134.626.OOOd; Chi dau tu phat triln khac sd ti6n la: 1.782.039.OOOd gdm cac cong trinh: (Sua dura dudng GT thon 20 di thon 21 sd ti£n 380.205.OOOd; Sua chua dudng GT noi ddng canh dong thon 22 sd tien: 664.073.OOOd, kien co hoa kenh N1 dap EaThu so tien 737.761.OOOd).
- Chi thirong xuyen: so tien: 8.075.355.433d dat 126,7%, vuot 26,7% vdi KH HDND xa giao tuong ung so tien vuot la: 1.701.355.433 dong. Trong do: chi cong tac dan quan tu ve, an ninh quoc phdng so tien: 259.429.000 dong dat 100,9% KH HDND xa giao (chu y6u la chi cho boat dong bao ve an ninh trat tu an toan xa hoi va chi cho cong tac huan luyen dan quan tu ve); chi sir nghiep van hoa thong tin so tien: 43.352.000 dong chi dat 98,5%; chi the due the thao so tien: 26.195.000d6ng dat 104,8%; chi sir nghiep PTTH so ti6n: 43.650.000 ddng dat 103,9%; chi sir nghiep kinh te sd tien: 319.097.000 ddng dat 102,9% so vdi DT HDND xa giao, tang 2,9% vdi sd tien vuot la: 9.097.OOOd; Chi Quan ly nha nude, Dang, Doan the va cac to chuc chinh tri xa hoi: 6.027.332.433d dat 111 % du toan HDND xa giao, sd tien tang 598.832.433d,
- Chi chuydn nguon: 2.871.378.000ddng (Trong do: Cong trinh dudng giao thong thon 22 sd tidn : 2.140.OOOd; cong trinh dudng giao thong thon 21 sd tien 3.864.OOOd ; Cong trinh dudng giao thong tu trung tarn xa Cu Bong di thon 17 sd tien 2.865.374.OOOd).
- Chi nop tra ngan sach: 8.711.000 ddng.* Qua thanh tra 3 nam chi ngan sach nhan thay:- Ve thu ngan sach: Trong 2017, 2018 UBND xa chua thuc hien tot cong tac
ddn ddc thu cac khoan thu xa hudng 100% nhu thu phat, thu khac, thu le phi trude ba, le phi mdn bai nen cac chi tieu thu da sd giam so vdi chi tieu ma HDND xa giao. Ngudn thu tang chu yeu do thu bd sung tu ngan sach cap tren, thu bd sung cd myc tieu, thu chuydn ngudn tu cac chuang trinh muc tieu, cac du an, ngudn CCTL, ngudn du phdng va cac ngudn khac chua thuc hien xong chuyen sang cac nam thuc hien
tiep.
■>
- Ve chi ngan sach:Qua kidm tra sd sach, chung tu ke toan chi ngan sach trong 3 nam 2016, 2017,
2018, dan vi thuc hien dung theo quy dinh cua nha nude, chung tu ke toan co ban duac cap nhat ghi chep day du, cac che do thanh toan cho can bd, cong chuc cua xa va cac che do cho cac thon deu thuc hien day du dam bao theo du toan dugc giao; cac
# **•' • r A •khoan chi cho cac chuang trinh muc tieu deu thuc hien dung quy dinh, dung ddi tuang, cd hd sa chung tu ke toan thanh toan theo dung quy dinh cua Nha nude. Nhung nhiem vu chi phat sinh ngoai du toan dau nam deu cd quyet dinh bd sung du toan va dugc HDND xa thong qua tren ca sd quyet dinh bd sung cd muc tieu cua UBND huyen. Cong tac quyet toan dung thdi gian va bieu mau theo quy dinh, sd lieu
r
quyet toan khdp dung vdi xac nhan cua KBNN.Tuy nhien trong viec thu, chi ngan sach tai don vi van co mot so noi dung chi
chua dam bao theo quy djnh:
9
- Trong viec chi ngan sach nhCrng nhiem vu phat sinh ngoai dir toan dan nam qua cac nam, UBND xa khong co quyet dinh bo sung cho tirng noi dung chi theo cac van ban hudng dan thi hanh Luat ngan sach Nha nude.
- Nam 2017, mot so nghiep vu kinh te phat sinh trong qua trinh thanh toan khong du> 7
thu tuc va cac thong tin tren hda don chumg tu khong day du de thanh toan nhu:+ HD thue phong nghi di tap huan nhu HD so 0023295 (Phan Thanh Huong di tap
huan lop Dang) khong ghi chi tieu ngay thang nam tren hda don vdi so tien: 1.250.000d;+ Hda don chi TK so 222 ngay 6/9/2017 so tien: 1.950.000d; HD so 0072123 ngay
19/7/2017 so tien 2.300.000d khong ghi ro so luong, don gia, don vi tinh;+ Phieu chi so 234 ngay 6/9/2017, chi thanh toan tien VPP so tien 3.530.000d khong
y r y
cd de xuat cua bo phan cd nhu cau, khong cd danh sach ky nhan VPP;- Tu thang 01 nam 2016 den thang 8 nam 2019, UBND xa Cu Bong da chi sai che dp
phu cap thu hut cho cac ddi tupng la cong chuc tarn tuyen tai xa vdi so tien: 232.124.380 dong, khong dung quy dinh Nghi dinh so: 116/2010/ND-CP ngay 24/12/2010 cua Chinh phu; Cong van so: 872/SNV-CCVC ngay 28/7/2015 cua Sd Npi Vu tinh Daklak ve viec tra Idi ddi tupng dupe hudng chinh sach theo Nghi dinh so: 116/2010/ND-CP. Cu the chi cho cac ca nhan nhan tong sd tien nhu sau:
+ Ba Tran Thi Thao (bp phan tu phap):+ Ba Doan Jh\ Ngan ( bp phan TBXH):+ Ba Pham Thi Tinh (bp phan van phong):+ Ba Nguyen Thi Anh Tuyet (bp phan ke toan): 36.707.160 ddng;+ Ong Nguyen Van Duong (bp phan dia chinh): 36.707.160 dong;+ Ong Phung Van Tiep (bp phan dia chinh): 36.707.160 ddng.3. Chi cac chircmg trinh muc tieu qude gia:3.1. Nam 2016: 4 chirong trinh3.1.1. Chuong trinh hd trp phat trien san xuat tu ngudn Chuong trinh 135 ( hd trp san
xuat bd sinh san) theo QD sd: 1276/QD-UBND ngay 7/7/2016 cua UBND huyen Ea Kar. Npi dung nay da dupe UB dan tdc kiem tra nam 2018 va da cd bien ban lam viec. Doan
thanh tra khong kiem tra.3.1.2. Ho tru kinh phi chong han:- Tong vdn dupe cap: 208.280.000d- Tong chi:- Tdn:Danh sach nhan kinh phi hd trp chdng han gdm 493 hd; Cd danh sach ky tung hd.3.1.3. Ho trp kinh phi tien dien- Tong vdn dupe cap: 479.136.000d- Tong chi:Kinh phi hd trp nam 2016: 479.136.000d (604 hd, mdi hd 46.000d/l thang, tong 12
thang: 552.000d/hd). Cd danh sach ky nhan tirng hd.3.1.4. Hd trp kinh phi lam nha d* theo Chuong trinh 167. Theo QD sd: 614/QB-
UBND cua huyen Ea Kar.- Tong vdn dupe cap: 18.000.000d- Tong chi:Danh sach cap tien xay nha theo Chuong trinh 167 nam 2016 cho 4 hd ngay
05/12/2016 vdi tong sd tien: 18.000.000d, mdi hd 4.500.000d (trong do ngan sach tinh: 3.000.000d/l nha, ngan sach huyen: 1.500.000d/l nha), cd ky nhan day du.
3.2.Nam 2017: 5 chuong trinh
37.554.440 ddng 47.741.300 ddng 36.707.160 ddng
208.280.000d0d
479.136.000d
18.000.000d
10
3.2.1. Chuong trinh 135 ho tro1 phat trien san xuat (Ho tro1 san xuat bo sinh san). Noi dung nay da dirge UB dan toe da kiem tra nam 2018 va da co bien ban lam vice. Doan
thanh tra khong thanh tra noi dung nay3.2.2. H§ trg tibn dien theo QD s6: 836/QD-UBND ngay 8/9/2017.- Tong von dirge cap: 333.408.OOOd- Tong chi:Kinh phi ho trg nam 2017: 333.408.OOOd (604 hg, moi hg 46.000d/l thang, tong 12
thang: 552.000d/ho). Co danh sach ky nhan tung ho.3.2.3. Ho tro’ kinh phi thiet hai do lu lut theo QD so: 331/QD-UBND ngay 25/4/2017.- Kinh phi dirge cap: 246.360.OOOd- Tong chi: 246.360.OOOd trong do chi ho trg 174.720.OOOd; nop tra ngan sach huyen tai
Kho bac nha nuoc theo phieu nop tien ngay 28/12/2018 so tien: 71.640.OOOd. Ly do nop tra:r r r
het doi tugng, het nhiem vu chi.3.2.4. Ho trg kinh phi cho phu nir thuoc ho ngheo la nguoi dan toe thieu so theo
Nghj djnh s6: 39/2015/ND-CP ngay 27/4/2015, cua Chinh phu.- Tong von dirge cap: 30.000.OOOd- Tong chi:
Co 15 ho dirge ho trg theo quy djnh. 1 hg dugc cap la: 2.000.OOOd.3.2.5. Kinh phi ho trg lam nha o' theo Chuo’ng trinh 167 nam 2017:- Tong kinh phi dugc cap: 45.000.OOOd- Tong chiDanh sach cap tien xay nha theo Chuong trinh 167 nam 2017 cho 10 ho ngay
30/12/2017 voi tong so tien: 45.000.OOOd, moi ho 4.500.OOOd (trong do ngan sach tinh: 3.000.000d/l nha, ngan sach huyen: 1.500.000d/l nha), co ky nhan day du.
333.408.000d
30.000.OOOd
45.000.000d
3.3.Nam 2018: 7 chuong trinh3.3.1. Chuo’ng trinh 135 ho trg phat trien san xuat nam 2018:- Tong kinh phi dugc cap: 234.000.OOOd
234.000.000d- Tong chi:UBND xa mua 15 con bo cai sinh san trgng lugng dao dong tu 140 kg, voi gia
15.000.OOOd/con. Tong gia tri: 225.000.000d . Cap theo danh sach thu huemg cho 15 ho, cac
ho ky nhan nhan bo day du.- Chi ho trg kinh phi cho ban quan ly chuorng trinh 135: 4.000.OOOd.- Chi ho trg kinh phi cho hg dan tham quan hoi nghj tuyen truyen chuyen khoa ky thuat:
2.500.OOOd (50 nguoi tham gia, moi nguoi 50.OOOd);- Chi ho trg hg dan tham quan tap huan ky thuat chan nuoi bo cai sinh san: 2.250.OOOd
(15 nguoi tham gia, moi nguoi 150.000d);- Chi pho to tai lieu: 150.000d3.3.2. Kinh phi ho trg tien dien 2018:- Tong von dugc cap: 315.744.OOOd- Tong chi:Don vj chi tra cho 572 ho, m6i ho 46.000d/l thang, tdng 12 thang: 552.000d/h6. Co
danh sach ky nhan tung ho.A3.3.3. Kinh phi ho trg lam nha o theo Chuong trinh 167 nam 2018:
315.744.000d
11
- Tong von dirge cap: 90.000.OOOd- Tong chi: 90.000.OOOd
r y 0 9 XDanh sach cap tien xay nha theo Chirong trinh 167 nam 2018 co 20 ho voi tong so tien:
90.000.000d. Mot ho dirge cap 4.500.OOOd (trong do ngan sach tinh: 3.000.000d/l nha, ngan sach huyen: 1.500.000d/l nha), co ky nhan day du.
3.3.4. Kinh phi ho tro’ lam nha o’ cho ngiroi co cong nam 2018:- Tong von dirge cap: 94.000.OOOd- Tong chi:Danh sach cap tien xay nha a cho ngiroi co cong nam 2018 cho 02 ho ngay 02/11/2017
voi tong so tien: 94.000.OOOd, moi ho 47.000.000d, co ky nhan day du.3.3.5. Kinh phi ho tro nha o b| toe mai do con bao so 12 nam 2017:- Tong von dugc cap: 60.000.OOOd- Tong chi:Danh sach cap tien ho trg nha a hi toe mai do con bao so 12 nam 2017, co 15 hg nhan
tien voi tong so tien: 60.000.000d, moi ho 4.000.000d, co ky nhan day du.Doan thanh tra da tien hanh chgn mau theo danh sach cap tien cac chuong trinh dir an
de xac minh la 7 ho ve viec nhan tien. Cac ho dugc xac minh cho biet da nhan du nhu danh
sach cap phat, chir ky la dung cua ho gia dinh ky nhan.3.3.6. Kinh phi ho tra vat lieu xi mang:
Theo QD so: 720/QD-UBND ngay 11/9/2018 cua UBND huyen Ea Kar. Giao cho UBND xa Cu Bong so tien: 360.000.OOOd de ho trg vat lieu xi mang thuc hien chuong trinh dau tu xay dung NTM;
UBND xa da dung so tien dugc cap ve de chi tra ng cac cong trinh xay dung co ban do UBND xa lam chu dau tu la khong dung muc dich nguon kinh phi huyen giao. Cu thl:
- Nam 2017 so tien: 180.000.OOOd; Don vi chi tra lam duong giao thong thon 21 di thon 22 so tien: 109.059.000 dong con lai so tien: 70.941.OOOd dang de lai trong TK tai KB.
- Nam 2018 so tien: 180.000.OOOd van con tien de tai TK cua don vj tai KBNN huyen Ea Kar. Chua thuc hien nhiem vu chi.
4. Quan ly, sir dung tai san cong:TSCD, CCDC lau ben tai noi su dung cua xa deu dugc quan ly tot, co ch§ do tu sua
9 r r
bao duong thuong xuyen de phuc vu tot nhat cho boat dong cua don vi. Trong nam don vi mo so chi tiet theo doi tai san, CCDC lau ben tai noi su dung theo dung quy dinh. Hang nam deu kiem ke danh gia lai tai san va thanh ly tai san het thoi gian su dung hoac hu hong khong the su dung dugc theo dung quy trinh. Cuoi nam hanh chinh to chuc kilm ke tai san va bao cao cho cap quan ly dung quy dinh.
5. Cac khoan thu, chi huy dong theo phap lenh dan chu:Can cu vao ket qua kiem tra tinh hinh thu, nop ve UBND xa cua cac thon, buon hang
nam; doi chieu voi ket qua kiem tra chung tir, so sach do ke toan cung cap ve tinh hinh thu chi cac quy cong, chuyen dung, boat dong tai chinh khac, cac khoan thu ho chi ho cua xa nam 2016, 2017 va 2018 nhu sau:
94.000.000d
60.000.OOOd
S.l.Thu, chi quy cong chuyen dung va hoat dong tai chinh khac nam 2016:Ton nam So thu trong So chi trong
namX A •Ton cuoi namNoi dungSTT 2015 mang
sang 2016nam
Quy cong chuyen dung
A
Quy ANQP 98.8201 7.800.000 7.898.82012
J
Quy PQDN2 50.017.000 18.580.000 68.597.000Quy Phong Chong TT3 24.632.800 0 10.000.000 14.632.800Xa
4 Quy khac 21.942.020 0 10.000.000 11.942.020B Tai chmh khac
Tien dien ho ngheo1 59.202.000 479.136.000 538.338.000 0Tien dan gop mua bo2 140.000.000 140.000.000 0Tien khac3 13.028.810 13.028.810 0
Tong 168.921.450 645.516.000 711.366.810 103.070.640
5.2.Thu, chi quy cong chuyen dung va boat dong tai chinh khac nam 2017:_______ _________________________ ______ ___________ DVT: Dong
Ton nam 2016 mang sang 2017
So thu trong nam So chi trong
namTon cuoi
namNoi dungSTT
Quy cong chuyen dungA
1 Quy QPAN 7.898.820 7.898.820Quy den an dap nghlaQuy phong chong lut bao
2 68.597.000 19.075.000 87.672.0003 14.632.800 14.632.8004 Quy khac 11.942.020 11.942.020B Tai chinh khac
- Tien thai san 40.196.200 40.196.2001- Tien dan gop mua bo2 125.000.000 125.000.000- Tien dien ho ngheo3 333.408.000 333.408.000- Tien thu doi irng xay tirdng rao trirong Ly Thucmg Kiet
166.126.000 166.126.0004
Cong 103.070.640 683.805.200 664.730.200 122.145.640
5.2.Thu, chi quy cong chuyen dung va boat dong tai chinh khac nam 2018:____________________________________________________DVT: Dong r
Ton nam 2017 mang sang 2018
So thu trong nam
.VTen cac quyStt So chi trong nam
\ •Ton cuoi nam
Quy cong chuyen dungA
Quy QPAN 7.898.8201 0 7.800.000 98.820
Quy den on dap nghla 87.672.000 24.840.0002 0 112.512.000
Quy phong chong lut bao 14.632.800 0 03 14.632.800
4 Quy khac 11.942.020 0 11.760.000 182.020Tai chinh khacB
Gom: Tien thai san 19.916.600 19.916.600 0
Tien dien ho ngheo 0 315.744.000 315.744.000 02.436.700 0Kinh phi lam the BHYT 0 2.436.700
Cong 142.062.240 343.020.700 355.220.600 129.862.340
- Hang nam don vi xay dung du toan trinh Hoi dong nhan dan xa phe chuan de huy dong cac nguon thu tu quy cong chuyen dung phuc vu cho boat dong cua xa; Cac nguon thu tu cac quy deu co ke hoach giao cho cac thon, buon thu nop vao xa , tat ca cac khoan thu deu su dung bien lai, chung tu ke toan theo quy djnh va nop het vao KBNN huyen thong
13
qua tai khoan tien giri cua xa. Cac nguon thu hang nam deu dugc quyet loan cong khai vdi cac thon, buon theo dung quy dinh. Don vi chi dung muc dich huy dong quy, chung tu ke loan thanh loan dung quy dinh.
6. Doi voi cong tac quan ly dan tu* XDCB:Trong 3 nam 2016, 2017, 2018, UBND xa Cu Bong lam chu dau tu 7 cong trinh (co
danh sach cong trinh kem theo). Trong do 3 nam tai don vj cac hang muc cong trinh XDCB da dugc cac Doan thanh tra, kiem tra sau:
- Doan thanh tra so: 45/QD-TTr ngay 07/3/2018 cua Uy ban Dan toe da kiem tra cac hang muc cong trinh sau:
+ Duong giao thong thon 21 di thon 22 ;+ Hoi trudng thon 21;- Doan thanh tra so: 57/QD-TTr ngay 10/6/2019 thanh tra tinh Daklak da kiem tra
cac hang muc cong trinh sau:+ Duong giao thong Ea Bert di thon 21, xa Cu Bong;+ Duong giao thong thon 22 ;+ Duong giao thong tu TT xa Cu Bong di thon.Thanh tra huyen khong kiem tra cac cong trinh nay.6.1. Doan thanh tra so 66 tien hanh kiem tra thuc te 01 cong trinh duong giao thong
thon 21, xa Cu Bong: DVTC: CTTNHHXDVT Thuan Hai.Theo Quyet djnh so: 1401/QD-UBND ngay 25/6/2018 cua UBND tinh Daklak ve
viec phe duyet chu truong dau tu danh muc du an thuoc chuong trinh muc tieu qu6c gia xay dung NTM ke hoach nam 2018 tren dia ban huyen Ea Kar.
- Gia trj du toan xay dung cong trinh: 1.415.159.000d trong do: CPXL: 1.295.656.OOOd; CP QLDA: 30.432.000d; CP tu v4n: 73.1 lO.OOOd; CP khac: 15.961.000d.
- Tong gia tri quyet toan: 1.316.136.OOOd trong do: Chi phi xay lap: 1.286.736.OOOd; CP khao sat thiet ke: 25.000.000d; CP tham tra, thiet ke, du toan: 4.400.OOOd.
- Cong trinh dugc nghiem thu dua vao su dung ngay 25/4/2019.- Cong trinh chua co tham tra quyet toan. Dan vi da thanh toan het CPXL cho DVTC
so tien: 1.286.736.OOOd la thuc hien chua dung quy dinh tai Dieu 22 Thong tu so: 09/2016/TT-BTC ngay 18/12/2016; Thong tu s6: 64/2018/TT-BTC ngay 30/7/2018 cua Bo Tai chinh; Thong tu s6: 08/2016/TT-BTC; Thong tu s6: 52/2018/TT-BTC.
Qua kiem tra thuc te, ve ca ban dan vi thi cong theo dung ho sa thiet k4 dugc pheduyet.
Ill: Ket luan; xir Iv; kien nghi:1. Ket luan:1.1. Doi voi cong tac thanh tra hanh chinh: Qua 3 nam thanh tra UBND Xa Cu
Bong da bo tri, su dung bien che can bo, cong chuc va nguai boat dong khong chuyen trach cap xa theo dung cac Quyet djnh giao chi tieu hang nam cua Chu tich UBND huyen Ea Kar.
1.2. Doi voi viec chap hanh Luat ngan sach nha niro’c:* Ve thu ngan sach:- Uu diem: Qua thanh tra cong tac thu ngan sach tai UBND xa Cu Bong trong 03
nam . Dan vi chap hanh theo dung Luat ngan sach nha nuac, cac khoan thu deu thuc hien theo du toan; cac nguon thu deu su dung hoa dan, bien lai tai chinh va nop het vao ngan sach nha nuac thong qua he thong KBNN huyen va dugc hach toan phan, chia cac nguon thu dung quy djnh. Co mo so ke toan ghi chep phan anh dung trinh tu thu tuc Luat ngan sach quy dinh.
14
- Nhirgc diem: Trong 02 nam 2017, 2018, UBND xa chua thuc hien tot cong tac don doc thu cac khoan thu xa dirge hirdng 100% nhu thu phat, thu khac.. nen cac chi tieu thu, da so bj giam so voi Du toan HDND xa giao dau nam.
* Ve chap hanh chinh sach, che do quan ly chi ngan sach:- Uu diem: Qua kiem tra so sach, chung tu ke toan chi ngan sach trong 3 nam 2016,
2017, 2018, don vi thuc hien theo quy dinh cua nha nuoc, chung tu ke toan co ban dugc cap nhat ghi chep day du, cac khoan chi theo che do, dinh muc va tieu chuan theo quy djnh va quy che chi tieu noi bo cua don vi dua ra hang nam. Nhung nhiem vu chi phat sinh ngoai du toan dau nam deu co quyet dinh bo sung du toan va dugc HDND xa thong qua tren co so quyet dinh bo sung co muc tieu ciia UBND huyen. Cong tac quyet toan dung thdi eian va bieu mau theo quy djnh, so lieu quyet toan khdp dung voi xac nhan cua KBNN.
- Nhugc diem: Mot so nghiep vu kinh te phat sinh trong qua trinh thanh toan khong du thu tuc va cac thong tin tren hoa don chung tu khong day du d4 thanh toan nhu:
+ Nam 2017, thue phong nghi di tap huan HD so 0023295 (Phan Thanh Huong di tap huan lop Dang) khong ghi chi tieu ngay thang nam tren hoa don vdi s6 tien: 1.250.000d;
+ Hoa don chi tiep khach so 222 ngay 6/9/2017 so tien: 1.950.000d; HD so 0072123 ngay 19/7/2017 so tien 2.300.000d khong ghi ro so lugng, don gia, dan vi tinh;
+ Phieu chi so 234 ngay 6/9/2017, chi thanh toan tien VPP so tien 3.530.000d khong co de xuat ciia bo phan co nhu cau, khong co danh sach ky nhan VPP;
+ Tu thang 01 nam 2016 den thang 8 nam 2019, UBND xa Cu Bong da chi sai che do phu cap thu hut cho 06 doi tugng la cong chuc tarn tuyen voi so tien: 232.124.380 dong, khong dung quy dinh Nghi dinh so: 116/2010/ND-CP ngay 24/12/2010 cua Chinh phu. 6 d/c nay la nhan vien hgp dong tarn tuyen, cho thi tuyen cong chuc, chua co Quyet dinh tuyen dung chinh thuc cua Chu tich UBND huyen theo quy dinh ciia Luat can bo, cong chuc.
Trong qua trinh thanh tra cac ca nhan nhan thuc, nhan khong dung che do chinh sach va da tu bo tien nop khac phuc vao TK tarn giii ciia Thanh tra huyen.
* Ve che do hach toan MLNS, lap bao cao quyet toan thu, chi tai chinh:- Chung tu ke toan: Dan vi cap nhat luu tru tuong doi day du dam bao theo quy
dinh.AAA • “* '- Ve so sach ke toan: Don vi co ma so sach ghi chep phan anh day du cac nghiep vu
kinh te phat sinh.Ton tai: Chua md so theo doi rieng tung nguon quy cong chuyen diing.
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- Ve cong tac chap hanh che do bao cao tai chinh:+ Uu diem: Hang nam don vi deu lap bao cao quyet toan cac nguon quy co xac nhan
ciia KBNN huyen Eakar va da dugc ca quan tai chinh cap huyen tham tra, quyet toan;+ Ton tai: Don vi chua lap bang tong hgp cap phat du toan, thanh toan chuong trinh
muc tieu; von sir nghiep dugc giao hang nam theo quyet toan thu, chi ciia don vi; Nam 2018 chua dugc phong TC-KH huyen tham tra quyet toan tai thdi diem thanh tra.
1.3. Doi voi viec quan ly, sir dung tai san cong, CCDC lau ben: Don vi quan ly, su dung tai san cong, CCDCLB tai nai su dung diing muc dich. Hang nam deu phan anh tinh hinh tang, giam tai san. Cudi nam hanh chinh lap bien ban kiem ke tai san va bao cao cho cap quan ly diing quy dinh.
1.4. Viec quan ly chi cac chirang trinh muc tieu quoc gia:- Uu diem: Cac khoan chi cho cac chuong trinh muc tieu deu thuc hien diing quy
dinh, diing doi tugng, co ho so chung tir ke toan day dii theo quy djnh ciia Nha nude.
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•>- Nhirgc diem:+ Doi vai kinh phi ho trg vat lieu xi mang nam 2017 UBND huyen cap: UBND xa
da dung de chi tra ng cac cong trinh xay dung ca ban, do UBND xa lam chu dau tu vdi so tihn 109.059.000d (Chi tra lam duong giao thong thon 21 di thon 22) la khong dung noi dung va doi tugng sir dung tai Quyet dinh giao kinh phi cua UBND huyen. Khong su dung con ton tai TK cua don vj tai KBNN huyen Ea Kar vai tong so tien: 70.941.000 dong;
+ Nam 2018 so tien: 180.000.000d van con tien de tai TK cua don vj tai KBNN huyen Ea Kar. Chua thuc hien nhiem vu chi theo Quyet dinh giao kinh phi;
+ Quyet toan ngan sach chua co bang tong hgp cap phat cac chuong trinh; quyet toan phan tich nguon von cac chuong trinh hang nam, thieu, thua het nhiem vu chi phai nop tra ngan sach theo quy djnh Luat ngan sach Nha nuoc.
1.5. Doi voi thu, chi quy cong chuyen dung va boat dong tai chinh khac. Cackhoan thu theo quy che dan chu tai xa deu thuc hien thu dung, thu du, kip thbi. Cac nguon thu su dung bien lai thu tai chinh phat hanh va nop vao KBNN theo quy dinh. Don vj sir dung diing muc dich cac nguon quy khi huy dong. Chung tu chi thanh toan co day du h6 so, dugc ghi chep phan anh tren so ke toan dung quy djnh.
1.6. Vice quan ly dau tu* XDCB:- Uu diem: Cong trinh do UBND xa lam chu dau tu thi cong co ban dung ho so thiet
ke dugc phe duyet, da nghiem thu dua vao su dung da dugc 2 Doan thanh tra kiem tra co ban thi cong dung ho so thiet ke dugc phe duyet.
- Ton tai: Cong trinh dubng giao thong thon 21, da dugc nghiem thu dua vao su dung ngay 25/4/2019, den thbi diem Thanh tra huyen kiem tra van chua dugc tham tra phe duyet quyet toan von hoan thanh theo quy dinh tai Dieu 22 Thong tu s6: 09/2016/TT-BTC ngay 18/12/2016 va Thong tu s6: 64/2018/TT-BTC ngay 30/7/2018 cua Bo Tai chinh.
2. Xir ly:2.1. Ve kinh te:- Thu hoi nop NSNN so tien: 232.124.380 dong. Ly do: Dan vi chi thanh toan phu
cap thu hut, cho 6 doi tugng la cong chuc tarn tuyln tai xa khong dung quy dinh Nghi dinh so: 116/2010/ND-CP ngay 24/12/2010 cua Chinh phu. Chanh thanh tra ban hanh quyet dinh thu hoi sau.
- Giao cho Chu tich UBND xa thu hoi so tien: 109.059.000 dong nguon NS huyen cap ve de ho trg vat lieu xi mang thuc hien chuong trinh d^u tu xay dung NTM. Dan vi chi tra ng cho cong trinh XDCB thuoc CTMTQG (Chi tra lam duong giao thong thon 21 di thon 22) la khong dung nguon kinh phi quy dinh. Lam thu tuc nop khoi phuc nguon CTMT huyen cap nam 2017& 2018. Xay dung phuang an mua xi mang cap cho nhtrng thon, buon co nhu cau lam duong giao thong nong thon theo Quyet dinh giao kinh phi cua UBND huyen. Bao cao ket qua thuc hien ve Thanh tra huyen cham nhat ngay 15/11/2019 ( kem giay nop khoi phuc kinh phi) de tong hgp bao cao Chu tjch UBND huyen theo quy djnh.
2.2. Ve hanh chinh:- Giao cho Chu tich UBND xa to chuc kiem diem nghiem tuc trach nhiem cua minh
va ke toan xa ve nhung ton tai, thieu xot dugc neu tai phan ton tai cua ket luan thanh tra. H6 so kiem diem ngp ve Thanh huyen cham nhat ngay 20/10/2019 de tdng hgp bao cao Chu tich UBND huyen theo quy dinh.
3. Kien nghj:
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3.1. Vai UBND xa Cir Bong:Yen cau Chu tich UBND xa don doc quyet toan XDCB, khi cong trinh da dirge
nghiem thu dira vao su dung theo quy dinh tai tai Dieu 22 Thong tir so: 09/2016/TT-BTC ngay 18/12/2016 va Thong tu so: 64/2018/TT-BTC ngay 30/7/2018, ciia Bo Tai Chinh ve
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vice huong dan quyet toan dir an hoan thanh thuoc Nguon von NSNN. Tranh tinh trang cac don vi chuyen nguon, ket dir ngan sach cuoi nam khong dung quy dinh hoac thanh toan thua cho DVTC khi quyet toan chira dirge phe duyet; Cac chirong trinh muc tieu quoc gia khi het nhiem vu chi phai nop tra ngan sach theo quy dinh cua Luat ngan sach Nha nuoc.
3.2. Voi phong Tai chinh- Ke hoach:De nghi phong Tai chinh - Ke hoach huyen ban hanh huong dan cac don vi khoa so
kc toan; xu ly chuyen nguon; ket du ngan sach nha nuoc cuoi nam; Nop tra ngan sach Nha nuoc cac nguon chuong trinh muc tieu het nhiem vu chi theo quy djnh tai Dieu 64 Luat NSNN; Dieu 42, Dieu 43 Nghi dinh so: 163/2016/ND-CP cua Chinh phu; Thong tu so: 342/2016/TT-BTC; TT s6: 344/2oi6/TT-BTC ngay 30/12/2016, cua Bo Tai Chinh va cac
van ban huong dan cua cap tham quyen ve khoa so ngan sach hang nam.3.3. Voi Chu tich UBND huyen Ea kar:Kinh de nghi Chu tich UBND huyen chi dao cac co quan chuc nang cua huyen, to
chuc thi tuyen cong chuc cap xa, theo chi tieu bien che dugc cap co tham quyen giao, de thuc hien nhiem vu chuyen mon theo quy dinh cua phap luat can bo cong chuc.
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Tren day la ket luan thanh tra thanh ve viec thanh tra thanh tra hanh chinh; viec chap hanh Luat Ngan sach; viec quan ly su dung tai san cong; viec quan ly dau tu XDCB; viec thuc hien cac chuong trinh muc tieu quoc gia; viec thu, chi quy huy dong dong go£> theo phap lenh dan chii tai UBND xa Cu Bong, huyen Ea Kar./. /
Noi nhan:- Thanh tra tinh (b/c);- UBND huyen (b/c);- Chii tich UBND huyen (b/c);- D/c Chi4n, PCT UBND huyen (b/c);- Lanh dao Thanh tra;- Phong TC-KH;- UBND xa Cu Bong (t/h);- CT. UBND xa Cu Bong (t/h);- Cong TTDT huyen (de cong khai);- Cong khai tai UBND xa;- Luu h/s ttr, VT.
CHANH THANH T
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