TE NGANH - LANH THO
Thi/c trang
quin ly'chi ngan sach nha niTorc tai quan Tay Ho, TP. Ha Noi
LE VAN T H A V
Nhifng nam qua, c8ng tac quan ly, dilu hanh chi ngan sach nha niMc (NSNN) cua qu^n TSy H 6 , TP. Ha NOi da fl^t difrfc nhilu k§'t qua dang chu y. Tuy nhien, b6n canh cac kgt qua d?t an^e, c6ng tac quan ly cU NSNN cua qii|n TSy H 6 v i n con mOt seThan che, t6n tai c^n c6 giai phap khic phyc, nhrf: vi$c phan b6 vd'n dlu trf con dan trai, hi$u qua thtfp; chi thrfoTng xuy6n thrfotag vatft dif toan, cac quy djnh v l thrfc hanh tigt kifm chfing lang phi chrfa dtfoTc cha'p hanh nghigm tuc gSy lang phi NSNN; vigc thrfc hign ctf chg trf chu, trf chju tr4ch nhigm dfii vdi cac ddn vj hanh chinh srf nghigp chrfa thrfc sif phat huy higu qua; trinh dg, nang life ciia can bg lam cfing tac tai chinh con ySn...
THi;C TRANC
Vi cdng tdc t^p dtf todn chi thUdng xuyen cua qu$n TdyHS
Trong giai doan 2016-2018, quy trinh Up drf to4n clii thuf(Sng xuyen da dam bao theo quy dinh cua LuSt Ngan sdch nh& ni/dc nam 2015, cdc vdn ban hrfdng din cua ngdnh tai chinh vd quy dinh cija UBND TP.
Hd N6i. Dinh mrfc phan bo cdc khoan chi hien nay cua quan Tay H 6 dirtJc thrfc hien theo Nghi quy^t s6 13/2016/NQ-HDND, ngdy 05/12/2016 cua HDND Thdnh ph^ ve phan cSfp nguon thu, nhiem vu chi giffa cdc cap ngdn sdch, Nghi quyft sff 02/2018/NQ-HDND, ngdy 05/7/2018 c i a HDND Thanh pho ve viec dieu chinh, bd sung mot sd'dinh mffc phdn bd chi ngdn sdch ciia TP. Ha Noi giai doan 2017-2020 tai Nghi quyfft s6' 13/2016/NQ-HDND.
Theo bdocdo cua phdng Tdi chinh Ke^ hoach qudn Tay Ho, tdng drf toan chi qua cdc ndm d l u tdng (Hinh 1). Cu thd, ndm 2017 tang 11% so vdi ndm 2016; nam 2018 tdng 18% so vdi ndra 2017.
HihH 1: TiNH HINH LAP Dtf TOAM CHI THtfCJNG XaVEM NSMN CUA QU^M TAY H 6 GIAI DOAN 2016-2018
698,298
532.842 593^5 ^
I I I
Nam 2016 Nim 2017
Tuy nhidn, trong xSy diAig dif tohn ngSn sach, cdc ddn vi dU tohn cSp qu|n va UBND cac phtf&ng chrfa tinh tohn day du cdc noi dung chi trong nam. Chinh vi vay, so lieu xSy drfng drf todn thrfdng kho thrfc hi$n trong nam.
Hon nrfa, theo quy dinh, Ih&i gian lap drf toan d^i vdi cdc cO quan, ddn vi drf toan vdo thang 6 hang nam, nen c6 mot so CO quan, ddn vi drf todn chrfa hinh dung ro cac nhidm vu chi cho ndm sau.
Bdi, k^ hoach phdt tri^n kinh te - xa h6i cua dia phrfong, nh^t Id nhiem vu tri^n khai theo cdc van ban chl dao vd ch^ do bd sung cua Chinh phu vd cdc ngdnh, cdc cap drfdc ban hanh sau thdi gian l^p drf todn, ndn cong tdc ldp drf todn chrfa chinh xdc thrfc t^. Do dd, trong ndm thrfc hien, nhilu cd quan thrfcfng phd v3 drf todn bang ndm.
Thrfc te cho thay, cong tdc l|p vd thao Iudn drf todn cua Qudn hien vin con mang ndng dnh hinh thfi'c, thieu ddn chQ, dp dat m6t chieu trf tren xufi^ng. Cdc ph6ng, ban, ddn vi chrfa xay drfng drfdc ke hoach ngdn sdch hung han vd ddi ban, chrfa g^n ket drfdc ke hoach ngdn sdch vdi dinh hrfdng phdt trien kinh t ^ - xa hfii trong trfdng lai. Cdc ke hoach phdt tri^n 5-10 ndm cua cdc ddn vi, ciia dia phrfdng trong Quan chrfa gan chat vdi cdc nguon Ivfc c6 the huy dong drfdc hay srf thay ddi
• UBND Quan Tay H6, TP. Ha Noi
94
Kmhlf vaCWMo^
ve chioh sdch vd td chrfc cin thie't, vi the IchiS hi^n thrfc hda chiing.
Vi lip dl/ toin chi ddu tUphdt trien caa qu4n Tdy Ho
Hdng ndm, cdn cff drf toan Chinh phii giao, UBND Thdnh phd giao trdch nhi6m cho Sd K^ hoach vd Dju trf chu tii, phoi licfp vdi Sd Tai chinh vd cac ngdnh, cdc dia phffdng lien quan ldp phrfdng dn phdn b6 vdn dlu trf cho cdc d\i an dlu trf thudc pham vi quan 1^.
Phong Tai chlnh k^ hoach c h i tii phdi h0p vdi cdc cd quan chffc nang tham mini cho UBND Qudn phan bd vdn dau trf cho timg drf dn do Qudn quan ly. Bd mdy qudn 1^ tdi chinh ngdn sach d phrfdng tham muu cho UBND phrfdng lap phrfdng dn phdn bd vdn dlu trf cho cdc drf dn thupc pham vi d p phrfdng drfdc phan cap qudn If. Phffdng dn phdn bd vdn dlu trf c i a UBND cdc cdp phai trinh HDND cilng cap quydt dinh.
Vdi chu trffdng cd cd'u lat ngdn sdch, tdng hdp ly chi dau trf, quan Tdy Hd da thitc hi$n tdi cSu true mdt brfdc chi ngdn sdch giai doan 2016-20i8. TJ trpng chi din tff phdt trien nara 2017 tdng 4% so vdi ndm 2016, tuy nhidn ndra 2018 tdng manh 131% so vdi ndm 2017 (Hinh 2).
Ve cdng tdc qudn l^ vifc thi/c hifn du todn chi NSNN tifi qu^n Tdy HS
Hang ndm, trdn cd sd Nghi quydt cua HDND qudn, UBND qudn Tdy Hd dd ban
hanh quydt dinh giao kd hoach vdn dlu w vd quydt dinh ban hanh quy che qudn ly vdn dlu M nara kdhoach ngav trong thdng 12 cua nara. Phdng Tai chinh Kdhoach dd phdi hdp vdl Kho bae Nhd nrfdc Qudn thdng bdo kdhoach vdn dau trf cu thd cho cdc chii dlu tff vd hrfdng din liidn khai flirfc hien ngay trong flidng 1 cua nam kdhoach
Bdng so lieu cho flily, chi NSNN cua qudn Tdy Hd trong giai doan 2016-2018 cd xu hrfdng tdng dan qua cdc ndm. Ndu nhff chi cdn ddi ngan sdch ndra 2016 la t r | n 1.171 ty dong, flil ddn ndm 2018 la gin 1.987 ty ddng tdng 70%. Trong chi cdn ddi ngan sdch, flii khodn chl flirfdng xuydn chiem ty 16 khd cao. Ndm 2016, chi thrfdng xuy6n dat trdn 562,6 ty ddng; nam 2017, dat mffc chi tren 549,3 ty dong; den nam 2018, dat mffc chi tren 585,1 ty ddng.
Qudn Tdy Hd da flirfc hidn rarfc chi ddng chinh sdch, che do, flieo djnh raffc phan bd dtf todn chi flirfdng xuyen NSNN, dam bdo ddp rfng cac nhiSm vu chinh tri quan trpng, fliUc hien day du cdc chinh sdch, che dd Nhi nrfdc dd ban hdnh, tdp trung vao cdc Hnh vtfc, nhtf: chi stf nghiep giao due ddo tao vd day nghe, stf nghidp kinh td vd chi qudn ly hdnh chinh. Trong cd ciu chi cdn ddi ngdn sdch, chi dlu trf phdt tridn vin dang chidm tJ trpng ttilp, chi chidra 18% trong cd cau chi. Chinh vi vdy, ttf ndm
HiNH 2: TiNH HINH L»P Dtf TOAN CHI DAO Tti PHAT TRIEN C 4 A Qa^N T A Y H O OIAI D O « N 2016-201S
1 l.I 1.2 1,3 1.4 2
k l
W m
2.4 2.52.6 2.7 2.8 2,9 2.10 2.11 2.12 2.13 2.14 3
B A N G : CHI N G A N S A C H Q O A N TAY H 6 GIAI DC
Chi can doi ncan s^ch 1.171.158.262.727 Chi ddu ttf phat trien
Chl dau tir cd bdn tap tmng Chi lirnau6n muc tigu thanh pho Chl tir neu6n thu tiln s!i dune d^t Chi tit nsuon khiic Chi thifctng xuySn Chi quoc uhdne t^lii an mnh Chi sit nehien v t e Chisirnehiep khoa hoc conenehe
^hi s\r nghiep the rtiir fh^ than
^ Stf nphiep kinh tg'
Chi trd fiid mat hane chfnh sdch
^ khac ngSn sich
^ chuven neudn
198.liS5.781.933 88.865.875.033 27.091.689.000 76.644.217.900 6.084.000.000 562.636.611.833 10.364.574.000 7.359.163.800 159.351.080.207 3.800,333 832 0 2 392.549.900 0 2.965.067.000 15,334.491.600 60.933.464.907 79.091.768.731 56.837,554,365 0 13 553.932.025 402.361.099.561
^N 2016-2018
1.289.644.955.976 120.360J49.431 41.903.451.431 0 72.481.561.581 5.975.336.000 549J46.442314
7,609,952,000 5.819.424.000 209.832.481.036 6.614.446.000 0 12.143.675.800 0 382,000.000 11.357.360 550 44.028.875,113 58.743.384.000 76.738.166.630 0 11.734.267,780 561.834.972.231
Di/n vj ttnh; Dong 1.986.997.717.127 316.167.030.800 132.869.680.300 181.251.228,500 2,046.122,000 585.190.827.693 21.267,304.900 12.545.636.000 212.075.479,126 0 6 951.099,280 0 1.809,725 200 19 903 389,750 89 999 012,482 4 608,149,000 128,491,4.'il,701 0 34.765.967 536 986.974JI90.9I5 Nguon. Phu'ir; !.•• .hirh Ki ho^ch qu$n T,iy H..
O.R
TE NGAMH - LANH THO
HiMH 3: Cd CAU CHI NSNN COA QUfyft TAY HO GIAI DOAN 2016-2018
Mguon. PnL..ng Tai chinh K-^ • ach quan Tay Hd, 2019 HiMH 4: D(f TOAM VA QUYET TOAM CHI NSNM CtJA QUfyN TAY H 6
GIAI E>04M 2016-2018
a m VJ tinh: Tri?u dSng
Mgunn TJI- J,J idnq hdp 2018, chi d^u tir phit trien d qu|n Tay Ho da difdc cac ca'p chinh quyln d dia phifdng quan tam (Hinh 3).
y | cdng tdc quyet todn chi NSNN
Quyd't todn ngan sdch quSn Ih viec tdng hdp lai qud trinh thtfc hi$n dtf todn ngan sdch khi nam ngdn sach kit thlic, nham ddnh gid todn bp ket qua hoat dpng cua mpt ndm ngdn sdch, tiif do riit ra ufu, nhtfdc di^m vd bai hpc kinh nghidm cin thi^t trong vi6c dieu hanh NSNN trong nhiing chu trinh ngSn sdch tiep theo.
Doi vdi qudn Tdy Ho, lap quyd't todn chi ngan sach thtfdng dtfcfc thtfc hien theo phtfcftig phap lap ttf cd sd, tong hdp tiJf dtfdi len. Phtfdng phdp nay cho ph6p c6ng tdc l§p quyet toan ngdn sdch dtfdc thtfc hien toan dien, day dli, chinh xac, khdch quan va phan dnh trung thtfc tinh hinh hoat d0ng chi ngan sdch cua Qudn. Nhin chung, c6ng tdc quy^t todn chi NSNN cung dtfdc thtfc hidn khd td't (Hinh 4). Tuy nhien, chat Itfdng cong tac tham dinh, x€t duyet bao cdo quyet toan chtfa cao, d6i khi c6n mang tinh hinh thii'c, cham ve thdi gian, chtfa kidn quy^l xi3^ IJf xud't todn dd'i vdi cdc khodn chi khdng dung quy dinh, ma thtfdng chi rut kinh nghiem.
HAN CHE, Vl/dNG M A C
vi cong tdc I4p, phdn bd dif todn
Chat Itftftig lap dtf todn chifa cao, chia ddnh gia het cac y^u td' tdc ddng dd'n chi ngdn sdch, vi the' gay khd khdn cho viec quan ly, dieu hanh ngan sach, cu the nhtf sau;
- Cdc ddn vi ldp dtf todn c6n cham, dan de'n vi?c tong hdp dtf todn ngdn sdch quan chtfa dam bao thdi gian quy dinh.
- Doi vdi chi thtfdng xuyen, can ctf d^ xdy dtfng dinh mtfc chi thi^u cd sd khoa hoc vOng chic, con mang finh binh qudn, ndn de \ay ra tinh trang phdn b6 nguon Itfc
khdng hc^ ly dlu diu quan ly chi NSNN chtfa gdn vdi muc tieu, chtfa khuydn khich ddn vi s^ dung tie't kiem nguon kinh phi dtfdc giao. Cdc dinh mi?c chi phan ldn cdn ctf theo dan s^, ddn vi hanh chinh, dtfcfc giff iu dinh, md chtfa xem xdtjlen tinh hinh kinh t^- xa hoi va cdc yeu to d^c thil.
- Viec giao dtf todn chtfa sdt dung vdi thtfc te',"hlu he't mdi chi Id phan kinh phi ttf chu, kinh phi chi thtfdng xuydn, nd^
phai hi sung tiif quy dtf phong, nguon ket dtf, ngu6n tdng thu cho cdc ddn vi khi cd nhidm vu phdt sinh ngoai dtf todn. Tff dd, dd tao tinh y lai khi td chtfc J a p dtf todn; d6ng thdi, hinh thanh cd che "xin - cho", cung nhtf chtfa khuyen khich dtfdc vide thtfc hidn dtf todn tie't kidm cua cdc ddn vi su- dung ngdn sdch, gdy ap life cho ngdn sdch hang ndm.
Ve cong tdc chdp hdnh dti todn - Vdi cdc nhiem vu chi thtfdng xuyen, do vide phdn bd chtfa sdt hdp vdi nhu c^u chi, ndn din d^n vide phai dilu chinh, bd sung ngdn sdch hang ndm.
- Tinh trang lang phi chi thtfdng xuydn cdn ldn va Mdng do'i phd bie'n the hidn d vide td chffc hdi nghi, le hoi, ky nidm, tiep khdch cdn phd trffdng, hinh thffc; khong diing tieu chuin dinh mffc quy dinh.
Ve cdng tdc Idem sodt chi NSNN c^
qugn con nhieu vdn de
Cu the, trong chi thtfdng xuydn, viec thanh todn dffa trdn bang ke chffhg tff ciia dcfti vi tao sd hd trong vi$c lalp hi sd, chiing tff khong dffng quy dinh dd rut tien t& Kho bae Nha nffdc. Viec th^m dinh dtf todn chi bang lenh chi tien cua Phdng Tai chinh Ke hoach chifti chi tiit, chu yd'u Id cap theo de nghi cfla ddn vi, vi v%y nhieu khodn chi chuca dffdc kiem sodt chat che theo dinh mffc, tieu chuan hien hdnh.
Ve cong tdc thdm tra, xet duy^t quy^t todn ddn vi dif todn chiia cao
Thi hidn qua cdc nOi dung sau:
- Thdi gian tham tra, duyet quyd't todn con cham, ddi khi cdn mang tinh hinh thii'c, chiCa kien quyet xudt todn nhffhg khodn chi sai che dp, thieu dieu kien de thanh todn;
- Vide kiem tra, ddn d^c xfl" IJ cdc kien nghi cua cd quan tai chinh cdn cd stf nd nang, ngai va cham.
- Mot so khoan chi sai pham dd dtfdc phdt hien, nhtfhg cdc doi tifdng khong tiitfc hidn qua nhieu ndm chia cd bi?n phdp dd xu- ly triet de; Chtfa ket hdp tiianh tra vdi viec phan ti'ch hidu qud sfl dung NSNN de tham mtfu cdc giai phdp nang cao hifu qud quan ly vd siVdung ngan sdch.
96
. Bdo cdo quyd't todn cua cdc cac cd quan, ddn vi thtfdng chtfa ddm bdo ve thdi gian, bieu miu quydt todn; vin cdn cd tnfflng hdp sd lidu khdng khdp diing giffa tgng h ^ va chi tiet, giffa cac ky kd' toan trong nam tdi chinh, vi^c phan dnh cac nhi$m vu vdo bdo cao tdi chinh chffa toan didn, chtfa dflftg noi dung kinh td phat sinh. Thdi gian chap hdnh che dd bdo cao chtfa kip thdi, nen vide tdng hdp bdo cao ngdn sdch qudn chffa ddm bao ydu cau ve thdi gian.
- Cong tdc xet duydt quyet todn chi NSNN cung mdi ch! cdn cff de'n cdc tidu chu^n, dinh mffc chd dd cd sSin di xdc djnh sd lidu phdt sinh ttong ndm, md chifa phan tich ddn hidu qua cfla so kinh plii da sfl dung nham rflt ra nhffng bai lioc kinh nghiem cho vide xdy dffng cac dinh mtfc chi ngan sach va ndng cao ch^t lifcfng qudn Ij' su" dung ngan sach.
Vecdng tdc thank tra, kiem tra Chtfa thtfc stf quyd't lidt, chi mdi dffng lai d mtfc phdt hien vd xfl l;y cdc sai pham vl tdi chinh, ma chtfa cd kid'n nghi ve sfla ddi nhitag han che', cung nhff cdc bd't cdp cda cd chd' chinh sdch.
MQT SO KIEN NGH!
Bdi vdi thdnh uy, HDND, UBND TP. Hd N^i:
- Dieu hdnh, quan IJ? chi NSNN ch^t che, dung chd'dp quy dinh, nang cao hidu qud sfl dung NSNN, chi de xua't ban hanh chinh sdch ldm tang chi ngan sdch khi thdt stf cin thidt vd cd nguon ddm bdo.
- Co kdhoach ddo tao, bdi dtfdng ndng cao trinh dd cho cdn bd quan IJ tdi chinh - ngdn sdch, nhd't la ngdn sdch phffdng;
Ddm bao dfl nhdn Itfc kd' todn trong dieu kidn tdp trung tinh gian bidn che.
- Dieu chinh dinh mffc phdn bd ngdn s5ch cho phfl hdp, chff ttpng tdng dinh mffc chi tiiffdng xuydn cho cd'p phtfdng, hoat ddng cd quan ddng, dodn tiie. Vide
phdn cap cu tiid nhiem vu chi cho cac cdp ngdn sdch di doi vdi quy dinh che tai xfl IJ vi pham cu tiie.
- Cdng khai, minh bach trong qudn ly, dieu hanh ngdn sach cac cSp.
Bdi vdi cdc cdp chinh quyen cua qu4n Tay Ho:
- UBND Qudn chi dao cac phdng, ban chuydn mon thudc Qu§n va UBND cac phtfdng ttdn dja bdn tiien khai tiiffc hidn tdt cdc gidi phap phdng, ngffa tiiam nhung; thtfc hidn nghiem tiic cdc quy dinh ve cdng khai, minh bach tiwng hoat dpng cua cd quan minh dam bdo dung quy dinh.
-^Xdy dmig, thffc hien cdc chd" dp, dinh mffc, tidu chuan ttong quan ly, sfl dung ngan sdch, tai sdn; quy tac ffng xfl cfla cdn bp, cdng chffc, vien chffc; cdc quy tac dao dffc nghd nghidp.
- Tang cffdng cdng tdc gido due, qudn tridt sau sac y thffc tudn thu phdp luat trong qudn ly va sfl dung NSNN; Gan trdch nhidm cfla chu tdi khodn vd ke toan cac ddn vi ttong qud trinh tiitfc hien nhidm vu vdi viec danh gid kd't qud cdng tac hing ndm.
- Bd sung tidu chi ket qud thtfc hidn tid't kidm chi ngan sdch vao bd tidu chi ddnh gid chat Itfdng hoat dpng cua cd quan va lanh dao ddn vj hkng ndm.
^ - Ban hanh quy che qudn ly ngudn kinh phi ddo tao bdi dffdng cfla Qu|n; quy chd^ thtfc hidn cac chinh sdch, che do dd'i vdi cdn bp thupc didn Ban Thtfdng vu qudn ly dd vide thtfc hifn diing vdi quy dinh hidn hdnh.
- Ndng cao tnnh dp qudn ly tai chinh va ndng Itfc kiem tta, gidm sat cfla Ban Kinh te - Xd hdi, Thanh tta Nha ntfdc, cac td chffc gidm sat cpng ddng. Dieu hanh chi ttong pham vi dtf todn dtfdc giao.
- Chu ddng ra soat, sap xep cac nhidm vu chi; ldng ghep cdc chinh sdch, tidt kidm triet de cdc khoan chi ngay tff khdu phdn bd dff toan va cd ttong qud trtnh thffc hidn.
- Phdn dinh rd ttdeh nhidm cfla cd quan, ddn vi ttong qua trinh thffc hidn nhiem vu dffdc giao de ldm cd sd cho vide cdp kinh phi thffc hien.
- Tdng ctfdng cdng tac kidm tta, thanh tta viec qudn ly sfl dung quydt toan ngdn sdch va cdc hoat ddng tdi chinh khde tai dia ban. Day nhanh tid'n dp quyet todn vdn dau tff dff an hodn thanh, tdng ctfdng cdng tdc kiem tta cdc chfl dlu tff trong viec lap bdo cdo quydt toan cac dff dn hoan tiianh; xu* ly nghiem cdc chu dlu ttf vi pham ITnh vtfc nay.
- Thffc hien cd hieu qua Luat Thtfc hanh tidt kidm, chd'ng ldng phi. Tdng cffdng hidu life, hidu qud ttong cdng tdc tdi chinh, ngdn sdch.Q
•^^M
— l A I X i t u I H A M KHAO
1. Chinh pha (2016). Nghi dinh so 163/2016/ND-CP. ngdy 21/12/2016 quy dinh chi liii thi hdnh
"i^l sddieu cua Ludt Ngdn sdch nhd nUdc j .,
2. HDND quan Tay Ho (2016, 2017, 2018). Nghj quyel phe chuan quyet todn thu, chi ngan sdch ''m2016, 2017, 201SqudnTdyHo,TP.Hd NSi _
i. HDND quSn TSy Ho (2016, 2017, 2018). Nghi quyel ve dutodn Ihu. chi ngdn sdch ndm 2016.
2017.2018 qudnTdy Ho, TP.Hd Noi ^ , , , . . „ . . . 4. Kho bae Nha mrdc quSn TSy Hd (2016, 2017. 2018). Bdo cdo tong ket thu, chl ngan sdch nha 'ldc hdng ndm, cdc ndm 2016, 2017. 2018 quan Tdy Ho. TP. Ha Nm
