L\ B$\H$D$HL EIHIET qr-cs-'JftrL-uBND

KET LU+NThanh tra toin.di€n c6c hogt dQng thu, chi tiri chinh t4i

Trulng MAm non Ming non huyQn HiQp Dtlc

Thuc hi6n Quytit dinh s6 596/QD-UBND ngay rclrcDAl7 cua Chu tich

UBND huyQn Hiep Duc vd K6 hoach thanh tra s6 l7AlKH-TTr ngiy l0llol20|7cua Doan Thanh tra v6 viOc thanh tra toirn diQn c6c ho4t dQng thu, chi tdi chinh

tai Trucrng MAm non Ming non huyQn Hiep Dirc (thoi kj'thanh tra: Ndm tdi

chinh 2014, 2015, 2016; ndm hgc 20 14-2015, 2015-2016, 2016-2017 va nh,mg,1 ,:. . ' -r r-: r \ ^lr An de co lien quan d6n tru6c, sau thcyi k! thanh tra (n6u co)). Tu ngirl

13 1012017 d5n h6t ngay 24l1ll2\l7, Dodn thanh tra dd ti6n hanh thanh tra...ikiern tra, xac rninh trpc ti6p dOn cac doi tuong thanh tra, ttmg noi dung thanh

tra; th6ng b6o kdt thric thanh tra tai don vi tiL ngay 27ll\12017 .

Xet 86o c6o k6t qua thanh tra s6 2TIBC-TTr ngay O8ll2l2o17 cua Doan

thanh tra, y ki6n giai trinh cua co quan, t6 chuc, c6 nh6n le d6i tugng thanh tra,

Chu tich UBND huyQn ktit lufln thanh tra nhu sau:

A. KHAI QUAr DAc DIEM rixn nixn cHUNG

Trudng MAm non Mdng non (MNMN) ld dcrn vi sU nghiQp c6ng lap,.trpcthuoc Phong GD&DT huyQn HiQp Pf". C6ng t6c quAn ly thgc hiQn theo Di6u 16

Trucrng MAm non duoc Hqp nh6t tai vdn b6n s6 O4/VBHN-BGDDT ngdy

21 l2l2}i 5 cua B6 GiSo duc vd Ddo tao, Th0ng tu sd OT I}OO}ITTLT-BGDDT-B\\' ngqy 1510412009 cua 86 Gi6o dpc vd Ddo tao, 89 Ngi Vp huong din thuchien quydn tg chu, tr,r chiu tr6ch nhiQm vd thuc hi6n nhiQffi vV, t6 chfic bQ m6y,biSn che d6i voi dcrn vi sp nghidp c6ng lpp gi6o dr,rc vd ddro tao. VC kinh phi do

nqAn sach nhd nudc b6o dam va thqc hien chi hoat dQng th.eo Nghi dinh sd

li 2006AIE-CP ngdy 251412006 cua Chinh phu quy dinh qryd., tq chti tg chiurrach nhiQrn v0 thgc hi6n nhi6m vU t6 chuc bQ m6'y, bi6n che vd tii chfnh d6i v6idcrn vi sp nghiQp cOng iap.

, Truong, co nhiQm vu vd quy6n h4n: Huy dQng tr6 em hla tu6i *a* tto.td6n trucrng; tO chirc gi5o dpc hoa nhQp cho tr6 em co hodn cinh kh6 khdn, treem khuy6i tat; quAn ly c6n bQ, gi6o vi6n, nhdn vi0n d6 thuc hi6n nhiem vp nu6idudng, chdm soi vir giao duc trb ern; huy dQng, qual ly, su dUng cric ngu6n lqctheo quy dinh cua ph6p luAt; xAy dirng co sd vAt chAt theo y0u cAu chudn hoa,

hien dai hoa; phoi hqp voi gia dinh, t6 chuc va c6 nhdn d6 thpc hiQn hoat dQng

nu6i dudng, chdn-r soc vd giao cluc tr6; tO chuc cho c6n bo, gi6o vi6n, nhan vi6nva trd em tham gia cac hoat dQng xi hQi trong cQng d6ng; thqc hi6n ki6m dinhchAt luqng nu6i 9*Ong, chdrn s6c vd gi6o duc tre theo quy dinh; thUc hiqn cac

nhi6m vu vd quyOn han kh6c theo quy dfnh cua phap luAt.

cgNG rroAxAnQI cH0nGHiA vryT NAM

Hiep Drc, r?gayl) tkdng 12 ndm 2017

f

it

I. THUAN LqIDuoc su quan t6m chi dao thucrn-E nrr en cua L-B\D nur €n. Dane u1,

HDND&UBND thi trAn TAn An, Phong Giao duc r a Dao tao hur 0n: r" pirOl trqpcua cac Dodn th6 vd h5 trcv cua php huynh trong cong tac chdrr soc, giao duc trecta nha trucrng. Ccv so v6t ch6t, trang thiet b! duoc ddu tr,r co ban dAm bao phucvu cho cong tdc day va hgc; qu6n iy kinh phi hoat dOng bing chung tu di€n tu(phAn *6m t<6 toan;. D6i ngfr GV, NV co tinh th6n tr6ch .,rrie- cao, chuyenm6n nghiQp vu vfrng vdng. Nhd truong co truydn th6ng thi dua dqy tOt, hoc t6t,duoc LIBND tinh Qu6ng Nam tdng Co dAn clAu kh6i thi dua MAm non huy6ngi0p Duc ndm hoc 2016-2017. Truong ducrc cong nhAn dat chu6n qu6c gia mfrcdo I nam 2009 va dang ph6n dau de duoc cong nh6n Trucrng dat chuAnlu.c d6II vio ndm 2018.

II. KHO KHAN

Co so vat chAt cira di6m trudng cfr trong nhirng ndm gAn ddy xu6n g cdp,trang thi6t bi d0 clung con thi6u so v6i nhu cAu su'dung. DOi ngfr gi6o vi6n, nh6nvi€n con thieu, hiQn tai Trucrng co I nhAn vien K6 to6n ldm [ei1r*g, khongco Thu qu!, thi6u 03 gi6o vi6n vi 04 nhAn vi6n c6p du&ng theo quy dinh taiTh6ng tu sO 061201SITTLT-BGDDT-BNV ngey 161312015 cua BO Gi6o duc vdDdo tao, Bo N6i vu quy dinh v6 danh muc khung vi trf viOc ldm vd dinh muc s6lugng ngudi ldrn vi6c trong c6c co so gi6o duc m6m non c6ng l6p. Do d6 trongc6c ndm hoc qua, Nhd trucrng phAi tho6 thu6n v6i phu huynh hoc sinh hqp OOn!thcm 04 nh6n vi6n c6p duong oc aam b6o phuc vu cho tre.

B. KET QUA THANH TRA

I. UU DIEM

Trong c6c nim thi chinh 2014,2015,2016; ndm hoc 2ol4-2015, 2015_2016, 2016-2017, Trucrng MNMN d6 thuc hi6n co ban t6t c6ng t6c qu6n ly vddi6u hdnh thu, chi ngan s6ch, d6m bdo cho c6c hoat d6ng day hoc; thuc hi6nnghi6m ttrc c6ng t6c lQp du to6n, quy6t todn ng6n s6ch hing ndm theo quy dinh.rhOi hqp cung BDD CMHS x6y dung nghi quye t xitc dinh mric thu d6 chi hoaidOng cua BDD CMHS. Thoa thuQn giira Nha trudng v6i phu huynh v6 cdckho6n thu d6 phuc vu m6t sd nhi6m vu thay cha me hoc sinh tiong c6ng t6c nu6idudng, dpy hqc sinh nhu: TiAn cham soc hoc sinh b6n trir, tidn a, t.r, aOi vOil.rp day 2 bu6ilngay voi nguy0n t6c thu du bil chi vd m6t s6 hoat d6ng kh6c ciraNhd trucrng co tac dung tich cuc trong vi6c t6 chric c6c hoat d6ng chdm s6c,dQng vi€n, gi6o duc cho hoc sinh.

1. Ngudn thu, chi ng6n s6ch r'ir hoc phf

?

ry-7'.{

Cong t6c quan iv nguon thu, chi ngan s6ch va hoc phi, qua thanh tra chuaph6t hien sai sot.

2. \gu6n thu, chi tidn 5n b5n trriDon vi; D6

C6ng t6c quAn ly ngu6n thu, chi tidn an ban trir, qua thanh tra chua ph6thiin sai sot.

3. Ngu6n thu, chi kinh phi ho4t dOng Ban D?i diQn cha mg hgc sinh(BDD CMHS)

I

Eoh vi: Din

cong t5c quin ly ngu6n thu, chi kinh phi ho4t dQng BDD cMHS, quathanh tra chua phdt hi6n sai s6t.

4. Ngu6n thu, chi c6c kho6n th6a thu$n phuc vg d?y b6n trriEon vi: Din

Dort vi; DingDi6n ei6i Nim 2014 Nim 2015 Ndm 2016 T6ne cOns

Tdng thu 1.907.643.541 2.040.208.500 2.287.022.000 6.233.177.041TQp mang s_ang

Thq trong kyThuong xuyenKh6ng thucrng xuy_6n

Thu hoc phi

46.687.541 0 1.697.000 46.687.541r.860.9s6.000 2.040.208.500

i.846.oii.ooo2.28s.32s.000i.eoi.o4o.ooo

6.186.489.5001.617.320.000 s.370.382.000

172.140.000 132.024.000 274.662.000 s78.826.000---i_-_ ----_

237.281.5007 t.496.000 62 162.500 103.623.000T6ng c-hi 1.907.643.541 2.038.5rr.500 2.127.547.332 6.073.702.373Thuong xuy6n 1.664.007 .541

172.140.0007 t..4s6..000

1.844.325.000 t.884.262.332 s.392.594.873Kh6ng thucrng xuy6n ,132.024.000 139.662.000 443.826.000N6p hoc phi (NS) 62.162.500 103.623.000 237 .281.500Chuy6n nim sau 0 1.697.000 159.474.668 159.474.668

n

Di6n giai Nim hgc2014 - 2015

Nim hgc2015 - 2016

Nim hgc2016 -2017

Tdng cQng

Nim trucrc chuy6n sang 0 0 0 0Thu trc-,ne ki 429.000.000 490.049.s00 s58.675.000 r.477 .724.500T6ne c6ng thu 429.000.000 490.049.500 558.675.000 1.477.724.500T6ns chi 429.000.000 490.049.500 558.675.000 1.477.724.500Tdn cu6i ki 0 0 0 0

Di6n gi6i Nim hgc2014 - 2015

NIm hgc2015 -2016

Nim hgc2016 - 2017

T6ng cQng

Nim tru6'c chuy6n sans 375.000 1.850.000 1.75s.000 375.000Thu trong kj, 1 1.400.000 2s.000.000 27 .645.000 64.045.000T6ng c6ng thu 11.775.000 26.8s0.000 29.400.000 64.420.000T6ng chi 9.92s.000 25.095.000 24.960.000 s9.980.000T6n cu6i ki 1,850.000 1.755.000 4.440.000 4.440.000

Di6n gifri Nim hgc2014 - 2015

Nim hgc2015 - 2016

NIm hgc2016 - 2017

Tdng cQng

NIm tru6'c chuy6n sans 2.113.000 2.844.000 1.035.000 2.113.000

Thu trone ki --: :90.000285.151.000 231.6{5.000 -03.{03.000

I181.639.000 281.119,000 231.615.000 -03.103.000

_5_ -.,1_,.r-tl-)li .1h I

T6ng cOne thuT6ne chiT6n cu6i ki' 2.811.000 1.035.000

. Trong 3 n'm hgc, Nhi tu*q d6 tho6 thufn ,oi pl+ huynh thu ti6n dd chi*,r_1",fn

la,T^rluT "e9?i

gie (e ral chdm ro- t E gio bu6i trua vi cu6i si& hinhchrnhb,5i;iiailF?E;ffi ,*;;Til".T#S;#;rfiftHi;f :rtffild 337.950.000d, theo lanh sac'rr ta 31 nguli Ja ,rna, ti6n day dn {ph* ruc s600.

Binh qr6l mdi ngudi 0r ngdy nh6n du,o,c ruong ducrng 1g.353d (1g.j5jd: 337.950'000d : 9 thring x 3 n6m x22 ngdyx 3 I ngucri).rI. MQTlgfOry T4I, H$I\ CHE TRONG QUA TRiNH QUAN L}.THu, cHr cAc KHoAN inoA rHU&\-

--

l. sai s6t vd tr6ch nhiQm quin ry sfi.dung c6c khorin tho6 thu6n- Quri trinht6 chirc thu, chi ducvc thuc hi6n tu BDD CMHS cu the: Namhoc 20r4-20r5,2015-2016 do Trucrng BDb CMHS ld 6ng D6ng Vdn Bang kyduyQt Phi6u thu, phi6u chi (Cly t?i kh;;), ,a- hec 20 to_zor 7 do TrucrngBED CMHS rd 6ng Duong phfi Ai r<v oriei prrra, irr"

^in",u, chi (chu taikhoAn).

- Todn bo chtmg rir thu, chi kh6ng c6 Ke todn ky (Bd Nguy6n Thi Tuy6t _Nguyen K6 to6n Truong x6c nhfln ld chllqp giup chLmg tu chu kh6ng chiu trdchnhi6m le Ke to6n). Nhu vay, vi6c qu6n lyj,i'r,'chi kh6ng; i6 torin ld kh6ngdfng cne Ae tdi chinh hiQn iiJnh.

- Trong 3 ndm hoc, Trucrng MNMN dd thoa thudn gi&a Nhd trucrng v6iphu huynh d6 thu .c6c

kho6n phpl vu m6r ,a ,rrie,, r,u thay cha me hoc sinhtrong cdng t6c nu6i.du*q, d.?y hgc, trong do co khoan ,n, jt .ni ,ru chtia nhovd mua sdm trang ttrict ui cira nhd truonlg, cdc dqng cu phuc 'u hoc tap, sinhhoat cira hoc sinh ld: 1g5.663.000d (sua"ch&a nho 50.g6g.000d, mua sdm d6dung phuc vu hgc tap 134.7g5.000d). Truong MxN,{x kh6ng cung c6p duoc cdcvan ban cua c6p cilh?m quvdn

T?J ,r,a, g8c; (Thuong truc HDND thi tranTAn An vd Phong GD&DT) mdr chi cung .Ap r--oirinh cua Trucrn*ffiffiil;:Ba Nguy6n Thi Lu<rng - chu tich UBITIS Thi rrrn Tan An x6c nhan.

. Nhu vdy, Trucrng MNMN dd thyc hi6n khdng_dung quy dinh tai c6ng ,ans0 6890/BGDDT-KHTC ngdy 1811012010 cua Bo-ciaolu.'ua'oao tao HucrngdAn qu6n ly, su dung .a. tioan I::g grl ,u ,gryen cho cac coso gi6o duc 'adao tao, C6ng vdn s6 5584/BGDDJ KHTC;g;,- 23/B/2Ol I cua 86 Gi6o duc vaDdo tao vd vi6c ti6p tuc ch6n chinh tinh trang-tam thu rrong .a. .J ilt#rlcong vdn s6 21S7ISGDET-KHTC ngdy nt{tzoll cua Scy Girio duc va Ddo taoQudng Nam vd vi€c c6c khoan thu, .fri Oa, ,u,"'t n. iOf ; ;Ot;, A;irJOar[X1307iHD-SGDDT ngdy oTlg/2015 cua So Giao duc vd Ddro tao vd vi6c t6 chuchu1 dong c6c kho6n dong g6p tu.n-grlgl cua cha mg hgc sinh trong cac co scygido dpc vd ddo tpo; c6ngiin ro f:oszscoDT-KHTC ngdy oiigtzor5, c6ngr an so 104g/SGDDT-KHTC ngdy 15lgl20l 6 cua So Gi6o dirc va Dao tao euang

)':,rn:::e. hucrng ddn cdc khoan thu, chi dau ndm hgc l0l5-:0 16.2ot6_20t7,Dieu le Truong'Mim non duoc Hqp nhAt tai van bdn ,o o+veH\i-BGDDTngey 24/12/2015 cua 86 Gi6o duc vd Diro tao.'

2. sai s6t trong qu:l trinh thgc hi6n chi thanh to6n c6c kho6nHing na1, Truong **{n thoa thuQn giira Nhd truong voi php huynh v6c6c khoan thu d6 phuc vu m6t r:.$ie.* v9 thly cha ms hoc linh t5ong cong t6cnu6i dudng, day hoc sinh nhu: Ti6n chdm ,o.

"hq, sinh b6n tru, ti€n dn trua d6ivoi lcrp dqy 2 buoi/ngdy voi nguyen tic thu du bu chi. tuy niricn, 3 ndm hoc2014-20t5,2015-2016,2016-2017, Nha trudng d6 thu ild" ;il;hp huynh vd chithanh to5n mQt 16 khoa, kh6ng diing quy dinh]cu rh6:

- Tu rh6ng gr2or4 den_lldrq. ^5/2015

(Nam hoc zor4-20r5) da dungngu6n thu thoa thuan d6 chi: Tien iign trraf jng 5.557.000d; nudc sinh hoat2.288.000d; r6c th6i 2.585.000d. Tong cqlg lo.+:o.oo0d. Theo o;;H;;;i:;5l::l,r{ Til s6ch thuong xuv6n da b6-tri, chi tra. Tuy nhi6r,'qru-t i6;;;;dot cht€u vcri chirng tu chi ngdn sach thi c6c ndi dung nay chua ducyc chi tra vdkh6ng trung l6p.

- Chi mua th6 Bao hi6rn v t5 cho nhdn vi6n c6p du6ng L200.000d: phi6uchi s6 07 ngdv, 04/3/2017 ngudi *^a.,ltultgi Thi Thanf,, pno Hi0u trucrngTrudng MNMN. Danh s6ch nhan ti6n bd ro firi M! Dung 600.000d, bd TranThi BAr, 600.000d kem theo th6 BHyT photo.

- Chrmg tu chi khong dam b6o 75.g05.000d (phu ruc s6 021

.Trong 3 r-rdrn hoc, Nhd trudng dE thu tidn cua phu huynh d6 chi tidn c6nghqp dong cho cac than vi6n cdp,duong s6 tien tit75.sol.oii6o. qua trinh lQp h6so chimg tu chua dAm bAo, cu th6:+ Ndm hoc 20 r4-20r 5 chi

J t g5g .090d, cdc Hqp d6ng do 6ng Dpng vdnBing - Trucrng BDD CMHS f./tet va chi thanh ro6n;

+ Ndm hoc 2015-2016 chi 34.155.000d, c6c Hcrp d6ng do bd V6 Thi MinhTAm - Hi€u truong ki ktit, 6ng Dang van Bang - Trucrng BED CMHS ki chithanh to6n;

+ Ndm hgc 2016-2017 chi 30.600.000d, ciic Hop d6ng do bd v6 Thi Minh

l1h ,#iQu truong kv k5t, 6ng Duong phfi Ai - Trucrng Epo CMHS [y .ni

- Phi6u chi. s6 ,rJ. lg1v 2gr5/20r 7 ngudi nhan tian Ng6 Thi Thanh, ph6

HJey^o".Tgr lhl ti6n b6i du6ng ldm th6m nlgodi gio ,i, trrang 3 ac, ,i,arg srzol7so ticn 44.300.000d theo danh s6ch c6 nha-n oa:"rra";ar"6r; i"orro.ro0d; chithua 50.000d.

- chfng tu chi kh6ng hqn lr 19.980.00 0d (Phu luc s6 03): philuchi s6 13ngey 3ll5l20l7 nguoi nhfln ti6n Ng6 Thi Thanrr, prro irie, ""J"g,.r,r

,crin,v6 sinh 9l6p vd nhri b6p nam trgc zoL6-2017 sd ti6n r9.9g0.006d. Trong qu6trinh l6p chrmg tu thanh to6n, chimg tu kdm theo kh6ng d6m b6o, kh6ng hqp ry:Ngucri truc ti€p don v6 sinh va n|,"an tie, la gao uicn, nh6n vi6n cua Truongnhtmg Hqp d6ng dung t6n nguoi kh6c, nguoi rigodi Nhd trunng.

- chi d: *oan kh6og phuc vu rryc ti6p chnm soc hin rni z{JT0.000d(Phy tac sd 04), gdm: v t

+ chi d+n vg sinh, ch6m s6c c6y cinh trong hc 9.000-(x)od:phii5u chi s6 3T ngiry 30!g/?0,!6.nguoi nh?n tiin Ng6 Thi Thah" pb6Hi€u truong Trudrng h,,tlrttus{,

:hj^?9i d"fr; -nrv

aon cric phdng chric Boo i!6sua chfra trong hd sd tiAn t '000.000d, theo i""r, srich c6 nhen de nhnn d€n dir-

phiriu chi s6 39 ngdy 30rg.12016 ngucri nhan ti6n Ng6 Thi Thanh, ph6HiQu tru6rng Trucrng MNI\rtN, chi H5 t.; ;;, vi€n ch6ri. s6c. cay 3 rhing(6,7,8t2016) s6 trcn j.ooo.000d, theo danh ,a.r, .i *1; #fiil;,.n d6y dri,Phi6u chi.s6

l4_1gay 26/.7/2017 nguoi nhfln ti6n Ng6 Thi Thanh, ph6HiQu trutrng Trucrng MNffi, chi ti6n cho Ihan rie1, .1a* ;6"" "ay

c6nh trong trenam 201/ s6 tien s.rooo.0o0d;theo danh s6ch c5 nhan d5 nh*n tien d6y di.+ chi khen thu&ng hoc sinh cuoi nam hqc 20 14-2015 tpi phi6u chi s6 :znsay 27/s/2015 :hi ,rro"Ng'6 ili i#+, ,,,. ",e,,;";;.'f:,.a" 7.000.00od.chung tir la ho6 dcnr tai;hfnh'ro ticn q.ilgoood, trong d6 ng6n sich chi139'000d, UBND thi tr6n ran a" chi 2.000.000d vd chi tir ngu6n 6o6 6uin7'000.000d. Kh6ng kdm theo quvet;irh kd; ,il6rng, danh sdch hoc sinh d*akhen thuo,ng.

Er'*r rurvrr Lrr:

Chi phuc ,I "3:

hoat d01q, sinh hopt, h6i thi cua ctcchriu vd hoat rI$nScta Truorng sO tien g.370.000d, cq th6:phi6u chi s6 27,

trucrng, chi tien thu61.000.000d;

ngey 0715t20r5 cli cho Ng6 Thi Thanh, pho Hieutrang phUc vdn nghe khai giang, rrung thu ,5 ;ia;

Phi6u ctri. 99 32, ngdy 13.1512015 chi cho L€ Thi Thanh Thu. pho FIi€utru&ng, chi h6i thi b6 khd tay c6phuy6n ro,iin r.i7-+.000d:

Phi6u chi.s5 il: "gey n/s/2015 chi cho L€ Thi Thanh Thu, pho Hiiutrucrng, chi h6i thi bd kh6o tay cdptrucrng ,a ,ia, 1.376.000d:Phi6u .hi

_:5. 36, ngdy _rgr5/20r5 chi cho Ngo Thi Thanh, pho Hieutru&ng, chi may dd trang

"grye, cho hoc sinh ra,.r'*-g ro ;ilr^i,ffi,'o,iu, I lrsu

Phi6u chi^so .24, ng)y 251512016 chi cho Ngo Thi Thanh. pho Hieutruong, chi thu6 am thanh b6 gi6ng ndm hoc 2015-2016 so tien 2.500.000d.

ool voi c6c kho6n thu th6a.thu4n d6 phuc vu rn6t so nhiem vu thay chams hsc sinh trong c6ng t6c nu6i 9*qng, aey rrq. ;;h'il;, i,ar'.nrn-, soc hocsinh b6n trt, tidn dn trua ooi voi top aqi'2.#r*ly, Thu rrucrng

'-; #d;duc chiu tr6ch nhi6m vd vi6c thu,

-qu6n ry va .u:dqng c6c ngudn thu n6u tr6n,tr6nh tinh trang ram thu. Nhu vay, Truong MNMN t[uc hiQI khong dung quydinh tai c6ng vdn s(i 5584/BGD D.T-5HT6 ngay T/8/201 1 cua B0 Giao duc

'aDdo tao vd vi€c ti6p tuc ch6n chinh tinh tranffi thu rrong .a. .o ;:lffirlHuong dan so r3o7/HD-sGDET, ngey 07D72015 cua so.Gi6o dpc & Ddo taove viec t6 chuc huy d6ng c6c khodn dong gop t., nguyen cria cha me hoc sinlr

trong cac co so gido duc'a ddo tao; c6ng r6n so l30g SGDDT_KHTC, ngd,v07 91015, Cong r.dn l0491SGDDT-KHTCngul, l5i9r2O16 cua So Girio duc &Dao tao Quang \am i€ ri€c huong dan c6c [rrtan thu, chl ;;;;ilil;;r;2016, 2016-2017, Di6u re Trucrng ttaa* non ducyc HC;al ,ui ua, b6n s604/VBHN-BGDDT ngey 2411212015 cua 86 Gi6o duc vd Dho tao.

Tom lai, viQc -ae

x1v ra nhfrng han ch6, thi6u s6t n6u tr6n trilch nhi6mtrudc hdt thuoc vd Lanh dao Trucrn* ^n+*,

,rrt ;;;,iao ri ffi; ilifi,:iiTAm - Hi6u truong, chu tdi kho6n, kh0ng n6m bat kfp thdi c6c vdn b6n quy dinhcira c6p tr6n vC qua. l)i d6i v6i c6c khoan tn, tnJi inri, Ja'rnU. vu m6t s6$iQm vu thay cha me hoc sinh trong c6ng t6c nu6i du6ng, opy hQc sinh. Do d6dd giao ngu6n thoa thu4n ndy cho BDD CMHS ky cluyQt trru, .rri ;,ir6;;;;;2014-20rs,2ats-20r6 giao cho 6ng p.a"lvan"B6ni T;;;;; Ban; n,m hsc2016-2017 giao cho 6ng Ducrng pht Ai - lruo,g ean ty dyvei phi6u thu, chi;ch[rng tir thu, chi kh6ng co K6 to6n ky (Ba Nguyin Thi rrvai'_'xgrye,, ia',"J"xiic nh6n la chi lpp girip chimg tu chu klong c[iu tr6ch nhi6m rd-[j;o5^ji ;;kho6n kinh phf sfra chira nho va mua sim-trang trriet ui cl. irra trucrng, c6cdung cu phuc vu hoc tap, sinh hoat cua hoc sinh fnong a"q.-.ap; #;^;;;;:t :li, _99r* v; chi.lhanh todn nhrmg khoan khon*e dung quy dinh nhu: chitren dien thap s6ng, ti6n rdc thai. tiin nuoc sinh hoai,.onf khi ngan sach Nha,-ryo..da b6 tri lmdc du khore:runq chrr. mua,rr"e;o;;6;?, iicho nh6n vi6n

llo _0"*^=._.1] rhlra ;h'::r; ]: ;i.-i:orq darn bao, chi khong dirng muc dich

t-i,,-- .* -.:.. ..,- T:-::::. B)D C\lFlS kr du)it thu, chi c6c fhoan thoA thu6nol-.-- .-". ; *- - \-^_i^-._ ._ ... . : \-.. .:::.:.: -. .:o:e Cuns qui dinh.

::r::"'-;'-t- : t-. j;: -r^.-t:-t,

.t;3 )t grai trinh cua Trucrng MNMN: Trong

p."?n dau i; :---; ci':-:::.:: T:;org chuan.muc d6 II vdonim 2org;cos0v6tchat cua d-e:: lr.r,-r- r .-: -r,1-.- -1--^r_ ^_: ,r , ,---'^---.--. -rL\-.s :r'ing ndm gAn ddy kh6ng dugc Nhd nu6c dAu tunen co pha:: \,.urr-:.;:. :rl:-- rr.ietbj.do dung con thi6u so vdi ,hu cAu s,ldr";Doi ngfi gido r iin. nhan r iin con thieu. truoig co 1 nh6n vi€n K6 to6n Idm li6nrrucrng, khong co Thu qui, thieu 03 giao vien"vd 0a nh6n vi6;-..6p du5.ng. cong:1. to,.hy: quan ry tai chinh cua Nhd truons aoi voi .;. ;;j;'kinh phi ld coban t6t, ricng viQc t0 chuc quan ly ngu6n iru thoa ,h;;^?6"ono. vu m6t s6'T:-, vu.thay *? -* hoc sinh trong c6ng tac nu6i du&ng, aaviq. sinh con c6mdt s6 sai s6t nh6t dfnh,. yiqc huy dQng khoan tho6 thuan c0a phr,r huynh d6 chim6t s5 n6i dung kh6ng dilng qrv-airrrie J; ;s;b; kinh phi rhuong xuy€n ng6ns6ch phan bo c6c ndm 20ra, zois i1,.$9lg a,f.rri c6c hoat dOng thuong xuy6n.D.ar ld nhirng thi6u sot.mang yeu t6 kh6cliqu*, ;b;; ,J;;; Lh""an tie, tr6n d6ddn v6i vidn chi'cl nguyi.tl?d0rg.vd nguoi .rng.fi;iil"_ u]r;r, chfr kh6ngco bi6u hi0n ti6u cgc, c6 y d6 tu tii ,c6 nhAn.

c. BrPN PHAP XrI LvI. Ydu cau Truong MNMNti6p.tpc ph6t huy nhirng thdnh tfch, nhirng marlam ducrc trong nhirng nim qua va ngniem tuc ch6n .t-,ini,-t t t;|i0. nhfrng saitrai, han ch6 nhu da n6u tai Muc tI, Ftran e i(aiqr6 thanh r.u. de nghi Trucrng\NMN ndng cao tr6ch nhi6m trong c6ng t6c qudn l), ;;di6;;a,rh rhu, chi ngdn

sirL pt'til lrstp quin lY vi su 4rtg !* nguon thu tho6 thu6n vi kinh phi ho*tdgg BDD CMFIS dung theo quy di"h ' E-5 srvq qrwrrr

tr. XULf VE KTNII TEr. y€u ciu bi v6 Thi Minh ram - HiQu j*ons Truong MNMN c6 tnichnhiem thu hdi vd nQp c6c khoan ti6;;;

"rri *i vdo ngu6n thu thda thu4n ndmhpc 2017-z0 r 8 d€ phpc v.u mgt

:ro tlg1 yo- ,iry cha m! r,9" sinr, trong c6ng t6cnu6i du6ns, d?y hsc sinh, sd tidn ++.+oo.booj i;;;;;;; iin *ieu b6n *dmngdn ai"g) (phu ttlc sd Oi1. Trong d6:- Chi thua 50.000d;

- chi dqn v0 sinh c6c lop chrmg tu kh6ng d6m bio 19.9g0.000d;

^A*. - cac khoan chi kh6ng phuc vp truc ti6p ch6m s6c b6n tru 24.370.00od,gom:

+ chi dgn v6 sinh ch6m s6c c6y c6nh trong hd 9.000.000d,+ Chi khen thu0ng hgc sinh 7.000.000d;

.o" r.Jfl: fi%;[;i: n"u' dene sinh hoat, hQi thi cira c6c chiiu vri ho4t done

. Trucrng MNMN str dpng tir ngu6n kinh phi thuong xuy6n duo. c phan bott6 chi cho c6c kho6n ndy. ----- r

2' Ch6n chinh *o18 c6ng t6c qu6n ly, kh6ng thu h6i 273.0gg.0a0d (Haitrdm bdv muoi !7 trieu kiong iuy titn *uoi ,a*""ii" ;";;;,;#; ffi#:chi sria ohfra nho vhrnru rf"* ga o.lrg;;";;, r85.663.000d, c6c kho6n chi]l".r.s

khi Ng6n s6ch thuong *uy6n il? iJ^io.a:0.000d, chi mua th6 86o hi6m

ir:fr;i?#u, vi6n .6p d,rong 1.200.000a, .r,*e i" .-rri^'r.r,ore d6m b6o

rrr. xu r.f namH cHiNHl. Ydu cau phong Gido dpc,vdEiro tpo huygn ki6m di6m tnich nhi€m ddiv6i bd v6 Thi Minh r6m - Hieu.tryynq T*d'd MN,MN vi ch*a thsc hi6n 16rvisc qu6n lv dieu hanh rhu, chi c6c khoan trrou irrua;6 ;i;."; m6t s6 nhi€mvp thay cha mg hgc sinh trong c6ng t6c nu6i du&ng, day hqc ;rrr, .ilrs;*Hcudng cdng t6c ki€m tra gi6m sat-vigc qu6n ly;, chi tai chinh d4c bifr Ii €*ckho6n thu vdn dQng tu hqi sinh vd plrp huynh ln" sinh.

2' Y6u cAu Ldnh d?o Trulng MNMN t6 chric ho. p ru! kinh nghiem ddi vcriBan dpi di6n cha mg hgc sinh cua Truong co ti€n q*, dd;;@ dro E , ha,ch6 nhu dd n6u trong ktit lu6n thanh tra ndy.3. y6u cau Thuong tryc FBND thi trin Tan An theo d.i gi*m s& rifuquan lf vi su dpng cdc kho6n

!,1r ao-rs oJrrg gop cria cha mq Irgc sinh ,"iTruo,g MNMN dfng muc dich, hie; que." -o E"P Lss L',(r r,t

Trdn ddy li Kiit lu?n thanh,tra todn di6n ciic ho4t el6ng rhu, chi rii chinhtpi Trucrng Mam non Mdng non huyQn rriep guc. D€ nghi Tru&ng Mim non

)

YAne non nghidm ttc thyc hiQn vd b6o c6o bing vdn bThanh tra huyQn) chQm nh6t d6n ngdy 3 U lzl\Tli ., . W

vdn b6n ,C UBND huyQn (quaThanh tra huyQn) chQm nh6t d6n ngd

No'i nhQn:- Thanh tra tinh QNarn:- Thuo'ng truc H.Uy;- TT HDND, UBND huyQn;- UBKT HuyQn uy:- Truong Mam norr Mdng rrou hrry€n:- Thuong trgc HDND thi tr6n TAn An:- Cdc d6i tucrng c6 lien quan;

- Lu'u VT. HS.

CHU TICH

Nhu COng