D6 an "Th6ng nhSt quy trinh va aSu m6i kilm soat cac khoan chi NSNN" thuoc danh muc cac as an, ca ch6 chinh sach thyc hien ChiSn lu^gc phat triSn KBNN flgn nam 2020 va aug-c triSn khai'trong giai doan 2011 - 2015 (theo Quygt ainh so 937/QD-BTC ngay 25/4/2011 cua'Bptni'dng Bp Tai chinh v§ viec ban hanh danh muc cac 36 an va ca cha chinh sach thuc hien Chiln lygc phat triln KBNN din nam 2020). Tuy nhien, do cac nguyen nhan chu quan va khach quan, a l an tren dygc ailu chinh n6i rpng thai gian tCr giai aoan 2011 - 2015 sang giai aoan 2011 - 2020 (theo Quylt ajnh s6 739/Qe-BTC ngay 11/4/2014 cua Bp tn/dng Bp Tai chinh) d l co du thai gian nghien ciiu, sCfa a6i ca chi, chinh sach, quy trinh nghiep vu, hien dai hoa cong nghe va sap xip, b l tri lai vj tri viec lam cho phu hp'p viec t r i l n ] & ( d l an phat huy hieu qua tst nhlt.
Thong nhit quy trinh va dan moi kiem soat chi ngan sach nha niTtfc
ThS. VINH SANG
T
ai Hdi 1 ^ 1 Giao ban Giam ddc KBNN tinh, thanh phd haikhuvflc trong thing 7/2015 vfla qua, KBNN da gidi thilu va liy y kien ciia cac dai bieu cua cac KBNN tinh, thinh phd v l hai phfldng an thflc hien d l an "Thong nhat quy trinh va diu mfii kiem soat cac khoan chi NSNN", gom: (i) Phfldtig i n 1; Chuyen nhiem vu Idem scat chi thfldng xuyen tfl bd phan n j ^ l p vu Ke toan Nha nfldc (KTNN) sang bg phan nghidp vy Kilm soat chi (KSC); (u) phflcfng an 2: Chuyen ca nhi|m vu KSC thfldng xuyen va cac nhiem vu nhap yeu cau thanh toin, duyet yeu du thanh toan, ap thanh toan tren TABMIS (t^mgpi lake toan giao dich chi) cac khoan chi thfldng xuyln v i chi dSu tfl tfl bo phan nghiep vu KTNN sang bo phan n ^ ^ p vy KSC. Viec liia chpn mot trong hai phflcfng an neu tren cung ddng nghia vdi viec Ifla chon phflOng phap tach biet (phtfdng in 1) hay hdp nhat (phfldng an 2) hai nhiem vu KSC v i k i toin giao dich chi trong qua trinh thflc hien cac khoan chi NSNN tai d e KENN cap tinh va KBNN cap huyen (goi chung l a e i c K B N N c d s d ) .in^n 119111 v i mw trinh va dau m6i ki^m soat chi tai cac lUio bac HMnitfcodsfi
Ve quy trinh KSC, do cd nhflng dac diem khac biet nhat i^nh pdi. chi thfldng xuyen va chi dau tfl nen trong giai doan hien nay chfla thdng nhat dtftfc hai quy trinh KSC thfldng xuyen v i KSC d&u tfl. Kiem soat chi thfldng xuyen dxidc thflc h i l n t i i e o T h d n g t f l s d 161/2012/TT-BTC ngay 0 2 / 1 0 / 2 0 1 2 cua Bp T i i chiidi quy dinh che do kiem soat, thanh toan cac khoin chi N S N N qua KBNN (Thdng tfl 161) va kiem soat chi d i u td dfldc thflc hien dieo Thdng tfl sd 8 6 / 2 0 1 1 / T T - B T C
ngay 1 7 / 6 / 2 0 1 1 cua Bd Tai chinh quy dinh quan ly, thanh toan von d£u ttf va vdn sfl nghiep cd tinh chat d^u ttf thudc ngudn NSNN (Thong tif 86). Tuy cd khac biet ve cd che Idem soat nhtfng ca chi thfldng xuyen va chi dau tfl deu dfldc dieu chinh bdi cung quy dinh v l md, sfl dung tai khoan ( T h d n g ttf sd 6 1 / 2 0 1 4 / T T ' B T C ngay 1 2 / 5 / 2 0 1 4 cua Bd Tai chinh hfldng dan dang ky khdng sfl dung tai khoan tai KBNN trong dieu kien ap dung he thdng TABMIS) va hach toan K T N N ap dung cho TABMIS (thdng ttf 0 S / 2 0 1 3 / T T - BTC ngay 10/01/2013 a i a Ed Tai chinh htfdng dan thflc hien ke toan nha ntfdc i p dung cho TABMIS).
Tai KBNN, nhiem vu KSC dtfdc thdng nhat ve mot dau mdi la vu KSC NSNN, tuy nhien, tai cac KBNN cd sd, nhiem vu KSC cdn thflc hien phan tan tai cac bd phan nghiep vu khac nhau. Tai KBNN dp tinh, nhiem vu kiem soat cac khoan chi dau ttf va chi cac chfldng trinh muc tieu dtfdc thflc hien bdi phdng KSC nhtfng nhiem vu kiem soat cac khoan chi thfldng xuyen lai dfldc thflc hien bdi phong K T N N . Tflong tfl, tai iCBNN c i p huyen, nhiem vu kiem soat cac khoan chi dau tfl va chi cac
chfldng trinh myc tieu dfldc thflc hien b d i T d T d n g hdp - H a n h chinh nhifng n h i l m vy Idem s o i t d e k h o i n chi thfld&g xuyen lai dfldc thtfc h i ^ bdi T d K T N N .
Khau tiep nh^n v i t r i ket q u i giii q u y l t h d srf, tii heu, chflng tfl chi cua d c ddn vi giao dich gui d i n K B N N erf sd chfla thflc hien dflrfc theo erf che giao dich "mot cfla"
ma dang cdn giao dich p h i n tan t^i hai cfla tai b d p h | n KSC ( p h d n g KSC, td T d n g hrfp - H i n h chinh) v i b p p h a n K T N N (phdng, td K T N N ) . M^t khac, do chfla day manh u!ng d y n g cdng ngh^ thdng tin nen khdng tranh khdi d c thu tuc h i n h chinh rfldm r i , phflc t?p, tdn n h i l u thdi gian trong viec giao n h i n hd srf, tai heu, chflng tfl ^fla d c drfn Vi giao djch vdi KBNN cd sd v i giOa d c bg p h i n nghiep vy (KSC, K T N N ) trong noi b p KBNN erf sd.
mnuia tm taen U M Hal nhKm vu U ^ soat chi vi Ii6 toan gim qch CM Chuyen giao nhi^m vy KSC thfldng xuyen tfl b p p h i n K T N N (phdng, td K T N N ) s a n g b d phan
KSC ( p h d n g KSC, to T d n g hdp - H i n h chinh) tgi cac KBNN cd sd d l thdng nhat mpt dau mdi thflc h i l n cdng t i c KSC (dau tfl va thfldng x u y l n ) ttf trung flrfng xudng dia phflcbg l i phtfrfng an dtfdc KBNN dat ra n ^ y tfl dau (theo Cdng v i n sd 161/KBNN- T C C B ngay 2 7 / 1 / 2 0 1 4 ciia K B N N ) , khi liy y I d l n diam gia cua cac K B N N erf sd v l dinh hfldng sfla ddi d c quy dinh v l chflc nang, nhiem vy v i cd d u td chflc KBNN tinh, KBNN huyen cho p h u hdp vdi Chien Ifldc p h i t trien KBNN den nam 2020.
Uu diem de dang nh^n thay cua phtfrfng i n m d t l i phan djnh rd r i n g t i c h b i l t hai n h i l m vy KSC va k l t o i n giao dich ehi trong q u i trinh thflc h i l n eae k h o i n chi N S N N tai c i c K B N N cd sd.
N h i e m vy k i l m soat ehi (chi thflcmg xuyln v i ehi d i u tfl) do bd phan KSC thtfc hien, nhiem vy k l toan giao dich chi do b d p h i n K T N N ditfc hiln. Uu d i l m difl hai la k h i u tilp nhan v i tra k i t q u i giai quylt hd sd, tai heu, chflng tfl chi cua cic drfn vi giao dich gui d i n
KBNN erf sd cd t h i diflc Men theo erf che KSC "mdt cfla". C i e ddn vi
^ a o dieh khdng edn phai x i c dinh k h o i n cbi cua drfti vi minh thude logi nao (chi thfldngxuyin hay chi dau tfl? chi tfl kinh phi thfldng xuyen hay chi tfl vdn d i u tfl say dflng erf b i n , vdn chflrftig trinh m u c tilu?) de chpn cfla giao dieh (bd p h i n KSC hay b p p h i n K T N N ? ) tai KBNN m i tat d d i u cd t h i cd the giao dich vdi bd p h a n KSC cua KBNN.
Tuy nhiln, phtfrfng p h i p tach biet hai n h i l m vy KSC v i k l t o i n giao dieh ehi n l u tren se gap p h i i nhtfrfc d i l m l i se l i m tang hao phi lao ddng va thdi gian khi diflc h i | n cic giao dieh ehi thfldng xuyeiu T a n g hao phi lao dong bM vi hien nay khi thfle h i l n mot giao dich ehi thfldngxuyin, d c KBNN erf sd chi can mdt k l t o i n v i l n vfla thflc hien KSC vfla thflc h i l n k l t o i n giao djch ehi nhflng neu t i e h biet hai n h i l m vu KS C va k l t o i n giao djch cho hai bd p h i n KSC va K T N N thi lai phai can d i n mdt k i l m s o i t vien diflc h i l n KSC v i m d t ke t o i n viln thfle hien k l t o i n ^ a o djch
Q U A N LYNGAN QUY QUOC GIA [ SO 160 | 1 0 / 2 0 1 5
NGHIEN CJU TRAO DOI
chi. Nhflde d i l m n i y rd r i n g khdng phu hdp vdi dinh hfldng tinh gpn b i l n c h i cfla KBNN dieo C h i l n Ifldc p h i t triln KBNN d i n nam 2020. Va t i n g hao phi thdi gian bdi vl khi tich b i | t hai n h i l m vy KSC va k l t o i n giao djch v i giao cho hai b o p h i n KSC v i K T N N thflc h i | n se khdng tranh khdi phii cd them thdi gian d l thflc h i l n k h i u chuyln giao trich nhilm, chflng tfl gifla hai bd p h | n niy. Nhflde d i l m n i y rd r i n g khdng phu hdp v ^ nd hie nit n g i n thdi gian Idlm soat v i thanh t o i n cic k h o i n chi qua KBNN trong giai dogn h i | n nay.
uAn soat CM va 16 toan mao dlOi CM D l k h i e phue nhtfrfc d i l m lam t i n g hao phi lao ddng va thdi gian, KBNN dfla ra phflrfng i n 2 chuyln d n h i | m vy KSC thfldng xuyen va nhi^m vy k l t o i n giao djeh chi thfldng xuyln v i d i u tfl tfl b d p h i n K T N N sang bd p h i n KSC. T h e o phtfdng i n 2, bd phgn KSC khdng chi thtfc h i | n n h i | m vy k i l m soat cac k h o i n ehi thtf dng xuyln v i chi d i u ttf ma cdn l i m ludn eie n h i l m vu k l t o i n giao djeh ehi nhtf n h i p y l u eiu thanh toin, duylt y l u ciu thanh t o i n , i p thanh t o i n t r i n TABMIS c i e k h o i n chi thfldngxuyin va chi d i u ttf.
Bd p h i n K T N N thflc h i ^ cdng t i c k l t o i n tdng hdp v i cic n h i | m vy cua Tdng K T N N ttong tiidng lai.
Uu d i l m cd b i n cfla phflrfng i n 2 l i tilt k i ^ dflrfc lao ddng v i thdi gian khi thflc h i | n d c giao dich chi thfldng xuyln v i chi d i u tfl. Khdng chi ttong cic giao djeh ehi thfldngxuyin ma d ttong d c ^ a o dieh chi d i u ttf ciing sfl d y n g phflrfng p h i p hdp n h i t hai n h i | m vy KSC va k l t o i n ^ a o dich chi. Theo dd, chi mdt k i l m soit viln eiia bd p h i n KSC cd t h i vfla thfle h i | n n h i l m vy k i l m soit d c k h o i n chi thfldng xuyln v i chi d i u tfl vfla thfle h i | n d c n h i l m vy k l t o i n ^ a o dich ( n h i p y l u ciu thanh t o i n , duyet y l u d u thanh toan, i p thanh toan ttln TABMIS) eie k h o i n chi thfldng xuyln v i chi d i u tfl. N h d dd, cd t h i tilt k i | m dfldc lao ddng trong d c giao djch chi d i u tfl ( d o chi mdt lao ddng k i l m s o i t viln thay vi p h i i e i n d i n hai lao ddng, mdt k i l m soat v i l n
v i mdt k l toan v i l n ) va nit ngiin dfldc thdi gian giao djch chi d i u ttf (do Ifldc bd dfldc thdi gian thflc hien k h i u chuyen giao ttich nhi^m, chflng tfl gifla hai bd phan KSC va K T N N ) . Mgt khac, ciing nhfl phflcfng an 1, phfldng an 2 cung la erf sd d l thflc hien cd che giao dich "mdt cfla". T i t d d e hd sd, tai lilu, chflng tfl chi thfldng xuyln va chi dau tfl cua d c ddn vj gjao dich gid den K B N N erf sd deu dfldc tiep nh^n v i tti k i t q u i tai mdt cfla l i b d p h i n KSC cua KBNN crfsd.
T u y n h i l n , viec h d p n h i t hai nhiem vy KSC (thupc n h d m n h i l m vy ed tinh chat q u i n 1^ nha nfldc) v i k l t o i n giao dich chi (thude n h d m n h i | m vy eung d p dich vy c d n g cd tinh chit sfl nghiip ngan h i n g ) v i giao cho mot k i l m s o i t v i l n cua b d phgn KSC thflc hiln, do khdng cd sfl kiem tta ddi chieu lan nhau gifla hai bd phgn, se de xiy ra n h i m l i n v i quan ttpng hrfn l i de xiy ra tnidng hdp rut tien n g i n sich sfl dyng ttii p h i p lugt. Ngoii ra, ndi dung phflrfng i n 2 chfla cd each giai quylt tri^t de nhtfng n h i l m vy cdn lgi cua bd p h i n K T N N ( m d v i stf dyng t i i khoin, giao dich va k l t o i n thu N S N N , giao dich d c k h o i n chi khdng qua k h i u kilm soat, thanh t o i n chuyln tiln ttong va ngoai h i thdng..) v i n l u v i n giao nhutag n h i l m vu cdn lai n i y cho bd phgn K T N N thi se ttd lai cd c h i giao dich hai cfla: Bd p h i n KSC v i b p p h i n K T N N .
PhiMngBBiAin^
T r i n cd sd p h a n d e h c i c flu, nhflrfe d i l m cfla hai phflrfng an neu tten, chiing tdi kien n ^ phtfdng an sau: Hrfp n h i t n h i | m vu Idlm s o i t chi dau tfl cua bd phan KS C v i d c nhifin vy Idem s o i t chi thflcftig xuyln, k l t o i n ^ a o djch cua b p p h i n K T N N d l hinh t h i n h bd phgn Giao dich thu chi N S N N ; bd phgn K T N N diflc h i l n nhiem vu k l toan tdng hdp, tdng h c ^ b i o d o va quyet toan vdn d i u tfl tfl b p phan KSC chuyln sang v i d c nhiem vy cua T d n g K T N N .
Vdi myc tilu x i y dflng phflrfng i n l i cai d e h thu tyc hanh chinh, dtfti giin hd sd, c h t o g tfl, rflt n g i n thdi gian g?ao djeh thanh t o i n , tao t h u i n
ldi cho e i c dcfn vj giao djch vdi KBNN crf sd, chflng tdi d d n g f vdi phflcftig p h i p hdp n h i t hai nhi^m vy KSC va k l t o i n gjao djeh chi ttong d c giao djeh chi thfldng xuyln v i chi d i u tfl. T u y nhien, vdi d e h tilp cin phflrfng p h i p b i n g phtfdng i n c h u y l n n h i | m vy KSC thfldngxuyin, n h i p v i duy^t y l u d u thanh toin, ip thanh toan ttln TABMIS tH bd phin K T N N sang bd p h i n KSC l i chfla phil h d p vdi nhflng n h i | m vy cdn lai cua b p p h i n K T N N va ehfla d i d i ^ n h i t m d t d i u mdi giao djch cua KBNN erf sd. Vi viy, chung tdi kiln nghi, ngoii n h i l m vu kilm soit chi thfldng x u y l n cdn p h i i chuyln hit c i c n h i l m vu k l t o i n gjao dich (bao gdm: M d , k i l m s o i t tii khoin; nhip dfl li^u v i hgch t o i n k l t o i n thu, dii t r i n TABMIS; thanh t o i n khdng d u n g tiln m a t hoac b i n g tiln m i t ) tif b p p h i n K T N N sang bO p h i n KSC.
Nhflng vdi c i c n h i | m vy giao djch d thu v i ehi nhfl viy thi khdng t h i duy tri t i n KSC dfldc m i p h i i ddi tin t h i n h Giao djeh thu ehi NSNN. Bd p h i n K T N N thflc h i | n n h i | m vy k l t o i n tdng hdp, b i o cio v i quylt toin K T N N ap d y n g cho TABMIS, tdng hdp d e b i o cio cfla Tdng KTNN vi nhgn them n h i l m v u b i o d o v i quylt toan vdn d i u tii ttf bd p h i n KSC chuyln sang
MOt s6 giai phao
Gldi phdp vied chi, chinh sdch, quy trinh nghiip "y: T r i n crf sd cfla phfldng p h i p hdp n h i t hai n h i | m vy KSC v i k l t o i n giao djch chi ttong d e giao dich chi thfldng xuyln v i chi d i u tfl, KBNN d n n ^ l n cflu sfla ddi lgi hai quy trinh k i l m soit chi thfldng x u y l n va ehi d i u tfl theo htftog giim bdt dc thfl tuc h i n h chinh, ldng ^ I p d l drfn giin h o i chflng tfl, giim b d t d c k h i u chuyln giao e h t o g tfl d l rut n g i n thdi gian giao djch chi qua KBNN crf sd. Theo chiln Itfrfc p h i t tnen KBNN d i n nam 2020, d n cd m d t thdng tfl thdng nhit d c quy ^ n h v l k i l m s o i t cam k i t chi ( T h d n g h i sd 1 1 3 / 2 0 0 8 / T T - B T C ngiy 2 7 / 1 1 / 2 0 0 8 eda Bd tii ehinh hfldtig d i n q u i n ly v i k i l m s o i t cam k i t chi N S N N qua K B N N ) , quy dinh (Xem tiip trang 21)
