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UBND lIUYBN LAC DUONGTHANH TRA HUY~N

sf>: j /KL- TTr

CQNG HOA. xA HQI CHU NGHiA VI~T NAMDQc l~p - T\f do - H~nh phuc

Lc;zcDuong, ngay 31 thang 5 ndm 2015

KET LU~ THANH TRAV/v thanh tra trach nhiem Chu tich UBND xa Da Nhim trong vi~c

-quan ly thu, chi tai chinh; d~u tll' xay dung co ban

Thuc hien Quyet dinh s6 05/QD- TTr ngay 04 thang 4 nam 2016 cua ChanhThanh tra huyen Lac Duong, vS viec thanh tra trach nhiem Chu tich UBND xa D~Nhim trong viec quan ly thu, chi tai chinh; d~u tir xay dung co ban.

Tir ngay 11/4/2016 dSn ngay 04/5/2016, Doan thanh tra da tiSn hanh thanh tratai UBND xa Da Nhim... "

Xet bao cao kSt qua thanh tra ngay 16 thang 5 nam 2016 cua Truong deanthanh tra, y kiSn giai trinh cua co quan, t6 chirc, ca nhan 1£1d6i tUQ11gthanh tra,Chanh thanh tra huyen Lac Duong kSt luan nhir sau:

A. KIIAI QuAT CHUNG.UBND xa co tong s6 lao dong 1£133 nguoi, trong do can bQ chuyen trach, cong

chirc xa 1£120 ngiroi,Xa D~ Nhim co 05 thon voi t6ng s6 hQ 1£1840 ho, trong do co 709 hQ 1£1nguoi

dan tQc thi@u s6; tong s6 nhan kh~u 1£14.190 nguoi, trong do ngiroi d6ng bao dan ti?c1£13.686 nguoi, tong s6 1ao dong 1£12.526 nguoi, trong do co 1.250 lao dQng nir.

VS co sa v~t ch~t da duoc d~u tu dam bao dap ling nhu cau lam viec cua can bo,cong chirc xa.

B. KET QuA KIEM TRA.I. Linh vue tai chinh,1. Vi~c x~y dung quy ch~ chi tieu nQi bQ.UBND xa da thuc hien viec xay dung quy chS chi tieu noi bQ va gtri Phong Tai

chinh - KS hoach huyen th~m dinh, d@lam can cir thuc hien nhiern Y1;l chi theo quydinh,

2. Vi~c l~p, giao d\!' toan,Hang nam, sau khi UBND huyen giao dir toan thu, chi, HDND xa da ban hanh

quyet nghi dS thirc hien theo nguon kinh phi duoc giao; qua kiem tra dir tom thu,chi ngan sach tir nam 2013 dSn nam 2015 cho th~y dSu dat va virot chi tieu duocgiao, tuy nhien vk can mot s6 chi tieu chira dat nhu nam 2014, khoan thu ph an chiatheo tY 1~0/0, thuS mo~ bai bac 1-3 ...

3. Viec thirc hien nhiem vu chi.. . . . .a) Thanh toan cho ca nhan.- Cac khoan thanh toan cho ca nhan co ban dam bao dung quy dinh, tuy nhien

dSn hSt quy I120 16 UBND xa D~ Nhim can no co quan BHXH huyen tong s6 tiSn 1£1157.525.943d (tir nam 2008 - 2013), trong do tiSn 1ai cham tra 1£143.204.616d. Lydo:

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- Ong Nguyen Hiru T~n - nguyen k~ toan xa D~ Nhim khong l?p hE>sa diSuchinh khi nguoi lao dong thay d6i mot trong cac yeu t6: tang s6 lao dong, tiSnhrong, tiSn cong, phu c~p dong BHXH, chirc vu, chirc danh nghe, mire dong BHXHb~t buoc, BHYT; diSu chinh ti@nhrong da dong BHXH.

- Khi chi hrong cho can bo, cong chirc nhung khong kh~u tnr s6 tiSn BHXHBHYT ma nguoi lao dong phai dong theo quy dinh,

- Hang narn, UBND huyen, Phong TC-KH da c~p d~y du kinh phi cho UBNDxa D~ Nhim chi tra che d<)cho nguoi lao dong. Tuy nhien, don vi khong dong d~ydu s6 BHXH, BHYT theo quy dinh, s6 kinh phi nay UBND xa sir dung dS chi chocac hoat dong chuyen mon; chuyen nguon sang nam sau ...

- CO'quan BH:XH huyen hang nam dSu d6i chi~u va co thong bao s6 no BHXH,BHYT cua tirng don vi trong do co UBND xa D~ Nhim, nhung khong co bien phapxu ly kip thai, dirt diSm d~n d~n viec no tiSn bao hiSm trong su6t thai gian dai(2008-2013).

b) Chi hoat dQng chuyen mono- Chi tien an h<)inghi can b<)cong chirc xa nam 2015 sat quy dinh, s6 tiSn la

1.140.000d.- UBND xa thu phi clnrng thuc khong dung quy dinh (nam 2014), cu thS: thu

thap hon quy dinh tai Thong nr lien tich s6 62/2013/TTLT-BTC-BTP ngay13/512013 cua B<)Tai chinh va B<)Tu phap, s6 tien la 1.260.000d/47 tnrong hQ'P.

c) D~u nr xay dung 02 cong trinh gi~ng khoan trtrcng Ti~u hQCva M~mnon D~ Nhim (thufic ngudn van xay dung nong thdn mrri).

VS hE>sa phap Iy co ban dam bao d~y du theo quy dinh, tuy nhien, qua kiem tracon mot s6 tE>ntai nhir: viec l?p, th~m tra dir toan chua chat che, muc dich cua congtrinh la khoan gieng dS khai thac mroc ngam, nhirng don vi thi~t k~ va thi cong Iaiap dung cac quy dinh vS khao sat xay dung dS thi~t k~ va t6 chirc thi cong (ap dungcong tac khoan xoay born nra bang 6ng m~u 6 tren can); du toan tinh dir kh6i hrongl~p d~t 6ng nhua chong 16 so voi ban ve thi~t k~.

Cong trinh gieng khoan cua Truong TiSu hoc D~ Nhim phan tich don gia l~pd~t bS clnra mroc bang inox 4m3la khong dung gia tri thuc t~.

Chu d~u tu khong thuc hien viec mua bao hiSn cong trinh, la sai quy dinh taidiem a va diem b khoan 1 Di@u45 Muc 8 Nghi dinh s6 48/20 1O/ND-CP.

Chu d~u nr va cac don vi co lien quan da l?p bien ban nghiem thu hoan thanhcong trinh dS dira vao su dung. Tuy nhien, chua ti~n hanh ban giao vS gia tri congtrinh dS nha tnrong theo doi va tinh kh~u hao theo quy dinh.

Qua thanh tra xac dinh gia tri thi cong xay l~p th~p hon gia tri nghiem thu,thanh toan la 8.256.843d (gia tri truac thu~ fa 7.506.221ct), nguyen nhan do don vil?p du toan tinh du kh6i hrong va don vi thi cong dS nghi thanh toan khong dungkh6i hrong thi cong thirc t~.

4. Ki~m tra s8 s~ch va bao cao tai chinh.K~ toan xa da ap dung phan mem k~ toan MiSa dS thuc hien viec quan ly thu,

chi tai chinh va bao cao quyet toan theo quy, nam theo quy dinh vS m~u biSu va thaigran,

H~ thong s6 sach da diroc k~ toan xa in tir phan rnern MiSa co ban d~y du, dambao theo quy dinh, Tuy nhien viec dong d~u giap lai chua dung theo quy dinh vS noidong d~u giap lai, kS toan chua ghi d~y du vS thai gian mo s6, dong s6.

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Co thuc hien viec kiSm ke tai san c6 dinh hang nam nhung khong dan tern kiSmke nrng loai tai san theo quy dinh.

II. Linh Vl}'C xiiy dung co ban.Cong trinh dirong giao thong nong then, thon Da Chay dfi duoc Thanh tra Sa

Tai chinh tiSn hanh thanh tra va co KSt luan s6 484/KL-STC ngay 07/3/2016, vi vayDoan thanh tra khong tiSn hanh kiem tra.

Doan thanh tra thirc hien kiem tra cong trinh xay dung san, cong, hang raoTruong M~m non Da Nhim, kSt qua nhu sau:

1. Kluii quat chung:Cong trinh xay dung san, cong, hang rao Truong M~m non Da Nhim do Ban

quan 1y xay dung nong thon moi xfi Da Nhim lam chu d~u tu (cong trinh thuocnguon v6n xay dung nong thon moi),

Quy mo xay dung bao g6m: san 1.129,57m2, cong, hang rao 1.83,41m va nha dSxe 48,6m2

, cong trinh cong cong c~p IV.Dan vi l~p bao cao KTKT, thiSt kS ban ve thi cong va l~p dir toan: Cong Ty

TNHH xay dung & dich vu thirong mai 765; don vi tham tra thiet kS ban ve kYthuat- Du toan: Cong ty TNHH TVXD Tir Hai; don vi thi cong: Cong ty TNHH TVTK& DTXD 719 Lam D6ng. Thai gian khoi cong nam 2015.

2. Vi~c lljp, tham dinh, phe duy~t d¥ an tlau tu, bdo cdo kinh Ii IcYthuiit, ciingtac khdo sat, thiit ki lljp d¥ todn ciing trinh:

Ngay 21110/2014, HDND xfi ban hanh Nghi quyet s6 43/NQ-HDND, vS viecd~u tu xay dung co ban tir nguon v6n trai phieu Chinh phu va von nong thon moi dSd~u tu xay dung nong then moi nam 2015, trong do phan b6 v6n cho cong trinh san,cong, hang rao Truong M~m non Da Nhim 1.013.000.000d.

Tren co sa h6 so thiSt kS ban ve thi cong va dir toan cong trinh dfi diroc Cong tyTNHH TVXD Tir Hai tham tra, UBND xa da ban hanh Quyet dinh s6 55b/QD-UBND ngay 29/10/2014, vS viec phe duyet bao cao KTKT, thiet kS ban ve thi congva du toan cong trinh voi t6ng rmrc d~u tu 1a 1.012.202.328d, trong do:

- Chi phi xay dung: 919. 711.462d;- Chi phi quan 1ydu an: 21.103 .198d;, , .- Chi phi tu van dau tu xay dung: 65.279.630d;- Chi phi khac: 6.108.038d.3. Vi~c ta chtrc tlilu thau, chi dinl: thau:Tren co sa h6 so thiet kS - du toan, chu d~u nr t6 chirc chi dinh th~u thi cong

cong trinh va viec thuc hien ky kSt hQ'Pd6ng co ban dam bao theo quy dinh. Tuynhien, viec thanh l~p t6 chuyen gia xet g6i th~u xay dung khong dung quy dinh (chico Chit tich UBND xii),

Chu d~u tu khong thuc hien viec mua bao hiSm cong trinh sai quy dinh tai diSma va diem b khoan 1 DiSu 45 Muc 8 Nghi dinh s6 48/2010/ND-CP ngay 7/5/2010cua Chinh phu, vS hQ'Pd6ng trong heat dong xay dung,

4. Vi~c th¥c hi~n tiin tl9 thi ciing, gidm sat thi ciing cua d¥ an:TiSn d9 thi cong cong trinh khong dung thai gian theo hQ'Pd6ng da ky kSt, cu

thS: theo hQ'Pd6ng ky kSt gitra chu d~u tir va don vi thi cong thi thai gian thi cong la77 ngay, tuy nhien don vi thi cong nhan ban giao mat bang tir ngay 16/3/2015 nhungdSn ngay 21/10/2015 moi nghiem thu hoan thanh cong trinh dira vao sir dung.

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Chu d~u tu khong thue tu van giam sat thi cong ma giao ban giam sat congd6ng thuc hien viec giam sat thi cong cong trinh la khong dam bao theo quy dinh, lydo: ban giam sat cong d6ng khong du diSu kien nang hrc theo quy dinh,

~. Vi~c chap hanh. quy dinh cua phtip lui)t v~ cling tdc nghiem thu, thanhquyet loan:

Can cu'h6 sa thiSt kS - dir toan, dir toan diSu chinh, h6 sa thanh quyet toan A-Bva cac chirng tir thanh toan cong trinh, thi t6ng mire d~u tu la 1,012.202.328d, gia tringhiem thu, thanh toan tinh dSn thai diem thanh tra la 981.770.194d (khong thanhtoan ehi phi giam sat).

Chu d~u tu va cac don vi c6 lien quan dii l~p bien ban nghiem thu hoan thanhcong trinh dS dira van sir dung. Tuy nhien, chu d~u tu chira tiSn hanh ban giao vS giatri cong trinh dS Truong M~m non D~ Nhim theo d6i va tinh kh~u hao theo quydinh.

Viec chap hanh nghia vu thuS dii diroc nha th~u thi cong cong trinh thirc .hiend~y du theo quy dinh.

6. Kiim tra tluec ti tai ciing trinh:Can cir cac h6 sa thiSt kS ky thuat, dir toan, cac h6 sa nghiem thu thanh toan

cong trinh, Doan thanh tra dii cung cac don vi lien quan tien hanh kiSm tra thirc tSva do dac kich thuoc cac hang muc cong trinh cho thay vS kich thiroc cac hang muccong trinh thi cong thirc tS dam bao theo h6 sa thiSt kS, du toan va h6 sa nghiemthu, quyet toan; vS mat hien trang co ban cong trinh dang diroc sir dung binhthuong, chua c6 bieu hien hu hong.

Qua thanh tra xac dinh gia tri thi cong xay l~p thap hon gia tri nghiem thu,thanh toan cong trinh la 13.917.475d (gia tri truoc thui la 12.652.250a), nguyennhan do don vi l~p du toan tinh du kh6i luong va don vi thi cong dS nghi thanh toankhong dung kh6i hrong thuc tS.

C.KETLU~NI. Nhfrng m~t lam du<}'c1. Linh vlfc ta! chinh: Viec thuc hien du toan thu, chi theo quyet dinh giao

hang nam dii duoc UBND xii thuc hien dam bao dung quy dinh; cac chi tieu dirocgiao vS thu, chi du toan hang nam dSu dat dinh mire giao.

Don vi dii sir dung phan mem MiSa dS thirc hien viec quan ly thu chi tai chinh;hang thang, nam dii l~p bao cao tai chinh va n9P cho co quan tai chinh dam baodung quy dinh.

Don vi dung hinh thirc kS toan clnrng tir ghi s6 dS quan ly thu, chi tai chinh, kStoan dii mo d~y du s6 sach kS toan theo quy dinh,

Viec d~u tu xay dung 02 gieng khoan cho Truong TiSu h9C va M~m non D~Nhim nr nguon von nong than moi dii co ban dap irng duoc nhu c~u sinh hoat, giangday va h9C tap cua giao vien, h9C sinh nha tnrong.

2. Linh vue xiiy dung:Viec d~u tu xay dung cong trinh san, cong hang rao tnrong M~m Non Da Nhim

dii dam bao vS an ninh, canh quan cua nha tnrong.Viec lap, th~m dinh, phe duyet bao cao KTKT, thiSt kS ban ve thi cong va dir

toan cong trinh dii duoc cac don vi thirc hien dung vS trinh tu, thu tuc theo quy dinh.

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Cong trinh thi cong co ban dam bao theo h6 sa thiet kS, dir toan cong trinh vah6 sa nghiem thu, quyet toano VS mat hien trang co ban cong trinh dang duoc sirdung binh thirong, chua co biSu hien hir hong Ian gay anh huong dSn chat hrongcong trinh.

Viec chap hanh nghia vu thue dii duoc nha thau thi cong cong trinh thuc hiend&ydu theo quy dinh.

II. Nhfrng tAn tai, han ch~.1. Llnh v¥c tai chinh:BSn hSt quy I12016 UBND xii B~ Nhim nQP thieu tiSn BHXH, BHYT cua

nguoi lao dQng vS co quan BHXH huyen, s6 tien la 157.525.943d (trong do tiSn liiicham tra la 43.204.616d).

Viec dong dfiu giap lai chua dung theo quy dinh vS noi dong dfiu giap lai, kStoan chua ghi d&y du vS thai gian mo s6, dong s6 kS toan; viec kiSm ke tai san c6dinh hang nam dii thuc hien nhung chua dung quy dinh do khong dan tern kiem ketirng loai tai san,

Nam 2014 don vi co thay d6i can bQ kS toan, nhung chira thuc hien ban giaod&ydu cong tac tai chinh theo quy dinh (chi ban giao nr nam 2014).

Viec d&utu xay dung 02 cong trinh gieng khoan con co nhfrng t6n tai, han chSnhu: viec l~p, tham dinh du toan, thanh quyet toan cong trinh ... khong dam baodung quy dinh,

KS toan don vi chua ap dung dung cac quy dinh cua Trung uong, dia phuongvS tieu chuan, chS dQ, dinh rmrc thuoc linh vue tai chinh va linh V\fC d&u tir xaydung co ban, dfin dSn viec chi sai quy dinh mot s6 nQi dung chi nhu dii neu tai phkket qua kiSm tra voi t6ng s6 tiSn la 9.906.221 d.

BS xay ra nhtrng t6n tai, han chS neu tren, trach nhiem chinh la do Chu tichUBND xii va can bQ kS toan xii.

2. Linh v¥c xay dung: Qua qua trinh kiem tra vS trinh tv thu tuc h6 sa d&utirxay dung cong trinh san, cong hang rao Truong M&m non B~ Nhim cho thfiy chud&unr va cac don vi co lien quan con nhtrng t6n tai, han chS sau day:

Viec l~p, tham tra dir toan la chira chat che: du toan tinh du kh6i hrong sanxuat, l~p dung, son hang rao thep so voi ban ve thiSt kS.

Thanh l~p t6 chuyen gia xet goi th&u xay dung khong dung quy dinh (chi coChu tich. VEND xii); khong thuc hien viec mua bao hiSn cong trinh, khong thue nrv§.n giam sat thi cong; giao cho ban giam sat cong d6ng xii thirc hien viec giam satthi cong cong trinh sai quy dinh,

Chua ban giao vS gia tri cong trinh dS don vi thu hirong theo doi va tinh khanhao theo quy dinh.

Thanh toan khdi hrong thi cong xay l~p cao hon gia tri thirc tS la 13.917.475d(gia tri truce thui la 12.652.250a), nguyen nhan do don vi l~p dir toan tinh dir khoihrong va don vi thi cong dS nghi thanh toan khong dung kh6i hrong thuc tS.

TiSn dQthi cong cong trinh cham so voi thai gian theo hQ'Pd6ng dii ky kSt.- Nguyen nhiin: Chu d&utir chira chat che trong viec ap dung cac quy dinh cua

phap lu~t trong cong tac quan ly, diSu hanh; khong thuong xuyen kiem tra, don d6cdon vi thi cong va cac don vi co lien quan trong viec nghiem thu, thanh quyet toankhoi hrong xay l~p.

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D&i voi don vi tu v~n l~p du toan va don vi thfim tra du toan: chua chat chetrong viec xac dinh kh&i hrong san xuat, l~p dung, san hang rao thep dS dira vao dirtoano

D&i voi don vi thi cong xay lap: l~p h6 so dS nghi nghiem thu, thanh toan caohan kh&i hrong thirc tS thi congo

Nhfrng t6n tai, han chS neu tren trach nhiem chinh thuoc vS chu d~u tu; cac nhathau, chiu trach nhiem truce chu d~u tu va phap luat trong viec dS xay ra nhtrng t6ntai, han chS neu tren,

D. BIEN l?HAp XU LY.Can cir cac quy dinh tai DiSu 28, Luat Thanh tra, Chanh thanh tra huyen Lac

Duang co cac bien phap xu ly nhu sau:- Quyet dinh thu h6i s& tiSn 22.558.471d (tai chinh 9.906.221d va xay dung

12.652.250d) d&i voi UBND xa D? Nhim nop vao tai khoan tam gitr cua Thanh trahuyen cho xu Iy, ly do: Chu tich UBND xa ky duyet cac khoan chi khong dung quydinh.

- Yeu c~u Chu tich UBND xa D? Nhim:+ D&i voi khoan no BHXH, BHYT: s& tien ma UBND xa phai nop cho nguoi

lao dong: trong nam 2016 va 2017 UBND xa Da Nhim co trach nhiem tiSt kiem tirnguon chi khac dS nop cho co quan BHXH huyen; d&i voi s& tien ca nhan noBHXH, BHYT: Chu tich UBND xa chi dao kS toan tinh toan s& tiSn c~n phai thucua ca nhan hang thang dS dam bao trong nam 2016 va 2017 phai thu va n(>p d~y ducho co quan BHXH huyen (baa g6m ca tien g8c va ldi theo quy dinh).

+ D&i voi cac cong trinh xay dung tir nguon van nong thon moi trong thai giantiep theo, UBND xa, Ban quan Iy nong then moi xa Da Nhim can ap dung cac quydinh tai Quyet dinh s& 498/QD-TTg ngay 2113/2013 cua Thu nrong Chinh phu, vSb6 sung co chS d~u tu chuang trinh muc tieu quoc gia xay dung nong thon moi giaidean 2010-2020; Thong tu 03/2013/TT-BKHDT ngay 07/8/2013 cua B(> kS hoachd~u tu vS huang d~n thuc hien Quyet dinh s& 498/QD-TTg ngay 211312013 cua Thutirong Chinh phu; Thong tu s& 28/2012/TT-BTC ngay 24/2/2012 cua B(> Tai chinhquy dinh vS quan ly van d~u tu thuoc nguon van ngan sach xa, phirong, thi tran vacac quy dinh cua UBND tinh vS phi! triSn duong giao thong nong thon phuc vuchuang trinh xay dung nong then moi (a8i voi cae cong trinh co quy mo xay dungnho), dS giam chi phi d~u tu xay dung,

+ T6 chirc hop kiSm diSm trach nhiem d&i voi cac b(> phan, ca nhan co lienquan dSn nhirng t6n tai trong linh vue tai chinh, cac ca nhan, don vi co lien quan dSnviec d~u tu xay dung cong trinh san, cong hang rao Truong M~m non D? Nhim theoquy dinh cua phap luat. .

+ Chu tich UBND xa tiSn hanh ngay viec ban giao cong tac kS toan theo dungquy dinh tai Nghi dinh s& 130/2005/ND-CP ngay 17110/2005 cua Chinh phu, quydinh chS d(> tv chu, tv chiu trach nhiem vS sir dung bien chS va kinh phi quan lyhanh chinh d&i voi cac co quan nha mroc.

+ Ph&i hop voi cac don vi co lien quan tiSn hanh kh~c phuc ngay nhfrng t6n taihan chS da neu a phan kSt luan, D6ng thai thuc hien viec nop s&tiSn sai pharn trongviec quan ly thu, chi tai chinh va don d&c don vi thi cong dS thuc hien viec thu h6is& tiSn neu tren nop vao tai khoan tarn giir cua Thanh tra huyen. Bao cao kSt quakh~c phuc vS UBND huyen, Thanh tra huyen tnroc ngay 15/612016.

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- Ki~n nghi co quan BHXH huyen: trong thai gian toi kip thai tham rmru choUBND huyen va ph6i hQP voi cac co quan co lien quan giai quyet dirt diSm cac donvi con no BHXH, BHYT, kh6ng dS diSn ra tinh trang no dong keo dai anh huangdSn quyen, loi ich cua nguoi lao dong tham gia BHXH, BHYT.

- Kien nghi Chit tich VBND huyen: Co van ban chi dao Chu tich UBND xa DaNhim thirc hien nghiem tuc kSt luan thanh tra.

Tren day la kSt luan thanh tra Chu tich UBND xa Da Nhim trong viec quan 1;'thu, chi tai chinh; quan 1;' d~u tir xay dung co ban.'.

Noi nhan:- Thanh tra tinh;- Thirong tnrc Huyen uy;- Thuong tnrc HDND huyen;- UBND huyen;- Phong Tai chinh - K~ hoach;- BHXH huyen;- Phong VHTT (dang tin);- Dang uy, UBND xa D~ Nhim;- Liru TTr+HS (tg03/16).

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