i) Thanh tra
^ MICHI'NH
• T h S . LE C O N G T H U A N
Trtfcing P h o n g T T r 3 - T h a n h t r a B g T a i c h m h
Vdphumg thdc ddu tu, mua sAm tdi san nhi nudc.
Trude khi cd Ludt Qudn ly, sddyng tdi sdn Nhd nU6c, vide mua sdm TSNN dupc thuc hifin theo phUdng thdc cd quan. ddn vj dupe giao qudn ly, sd dung TSNN tU thyc hien mua sdm Tuy nhifin, do sd lupng TSNN mua s l m khdng nhilu, gia tti thudng khfing Idn vd phdn tdn tai nhidu dja bdn khde nhau nfin viec t l chde d i u t h i u lya chpn nhd eung d p gdp nhilu khd khdn, D i l u ndy dd han che tinh minh bach ciia vide mua sdm d n g eOng nhU khdng tao dieu kidn d l mua s l m , trang bj mfit cdch d i n g
sdm cdng:
Qua thuc hifin cho t h i y , vide d c ddn vj t u t l chlic mua s l m Id kdm hidu qud. Do vdy, d t h i nghidn ciiu di vdn dyng mua s l m d n g tdp tmng tdng bude cho phO hpp. Vdi vific thiiC hifin mua s l m do mdt cd quan duydn trdeh ddm nhdn d n g tde k i l m tra. thanh tta sd ttiuc hidn d mdt ddu m i l , thudn tidn d l i d i l u , so d n h d c nghigp vy mua bdn; xdc djnh dung nhu d u mua s l m eda chii thi mua s l m d n g md khdng mdt nhilu thdi gian 6i ndm bll chi tilt tai timg ddu m i l mua s l m . T d dd se gdp phan di edng tdc k i l m tra, thanh tta mua d m d n g dupc tip trung, trpng d i l m vd hifiu qua.
- Thd td: Cdng tdc k i l m tta mua sdm d n g phai xem
MOT S6 VAN f)t DAT RA TRONG C 6 N G TAC
TIIANH TRA, KIEM TRA VIEC DAU TIT, MUA SAM QUAN LY TiU SAN CONG
TAI CAC DON vj THg HUdNG NGAN SACH NHA NUdC HIEN NAY
bd va hidn dal. Cdn cd quy (innh cCia Ludt, Thii tudng Chfnh phii da d o phdp thifc hidn thf d i l m mua sdm TSNN theo phuOng thdc tdp tmng dd'i vdi d e Id hdng hod d gia tri cao, yeu d u mua s l m hifin dal. ddng bo
Yeu cdu ddi vd! cdng tdc thanh tra, ki^ tra mua sdm cong.
Dd'i vdi d c ddn vj thy hudng NSNN. cd ch§ quan ty tai chinh tai Viet Nam duoc doi mdi theo hudng d l y manh thuc hien tUchd tdi d i n h . Do dd d n g tde k i l m tta, thanh tta mua sam d n g d n thuc hifin nhiJfng yeu d u mdi:
Can phan d n g , phdn d p rd ve t r d d nhiem, pham vi, dd'i toJpng, tham quyen thanh tta, k i l m tta vide ehi tifiu mua sam d n g . . . ddng tiidi quy djnh su phdi hpp giua d c CO quan d l ti^nh chdng d d o . tning lap, mdt khdc cung khdng bo sdt ddi ttjpng d n dupc k i l m tta, ttianh tta.
Cong tde thanh tra, kiem tra mua s l m d n g d n chu trong:
- Thd nhat: K i l m tta vific xdy dt^ng d c d f n h d c h , tifiu chuan, djnh mire v l mua s l m d n g 6i dam bao d c ehinh sdch dd phdi tudn thii quy djnh eda phdp ludt vd phu hpp vdi ttiuc t l ; k i l m tra xac djnh ro d d c ti^eh eda Cd quan ban hdnh ehfnh d c h vd t h I m q u y l n ra quylt dinh mua sdm d n g 6i dam bdo vific ban hanh quylt 6\nh mua sam d n g tiieo dung t h I m q u y l n , quyln han eda minh.
- Thd hai: K i l m tra tinh hdp ly d a k l hoach mua sdm cdng t d dd danh gid tfnh hldu qua vd tilt kidm ciia mua sam d n g ; ke hoach mua sdm d n g khi xdy dung phdi cdn d v d o ydu d u ttiUC te vd t i i n dd thuc hidn cfing vific, kha ndng d n d l i v l ngdn saeh, chdc nSng nhifim vy dupc giao, khdi lupng hdng hoa lao vu cung d p , chi phf d n ttiiet d l ttiuc hidn, gid d ttii ttudng... K i l m tta vific thuc hifin d n g khai ke hoaeh mua s l m d a don vj.
- Thd ba: K i l m travldc t l chde thUe hifin mua
xdt d i n s i lupng, c h i t lupng hdng hod, gid d , thiA gian thuc hifin, hinh ttiiic thuc hidn...ttong dd phai d i i trpng den c h i t lUdng, gid d hdng h d .
Khi k i l m tta ed chi ttiiet ldp gia glQa boat ddng mua vd bdn phai xem xet d i n viec dam bao tmh xd hOi, moi trudng vd tfnh eanh ti^nh hieu qua vd phd hpp. Vific kilm tta phai xem xdt d i n nhu d u thuc te, yeu d u v l cpa, sir ttidng nhd't ve mat hdng vd gia d khi ttiiiC hifin boat dong mua bdn.
Khi thuc hifin k i l m tra bfin canh y l u t l v l gia c ^ quan tdm d i n d d t luong tidng h d . d j d vu mua sam dam bao phai dap dng dung yfiu d u , tifiu d u I n chat tupng da ddt ra khi ky k i t hpp d i n g mua sam.
- Thd ndm: Kiem tra vific thuc hidn d n g khai, dSn d d , minh b a d . tdng cudng vai ttd gidm sdt cHa cdng ddng ti'ong qudn ly tdi d f n h v l mua sdm cdng.
- Thd sdu: Ddnh gid hidu qud d i n h s a d , hifiu qua mua sdm cfing ttidng qua d c d i tidu nhu: Chi tidu ve tdi chfnh, hifiu quil vd hifiu s u i t eda mua sdm cfing, dii tieu phat tilln b i n viing, quy trinh mua sdm d n g d l ddm bao vific mua s l m cdng mang lai hifiu qua vd tiet kifim. '
- Thd b&y: Vide k i l m sodt chi theo dp t d n dE^oi KBNN phai k i l m tta, k i l m sodt mfit d c h d d t che cac khodn ehi ciia don vi vd khdng thanh todn nhiimg khoan chi khfing d trong d i i toan dupc duydt hodc khdng dung djnh mdc, tieu c h u i n , c h l dp da dupc quy cfinh.
Tdng eudng k i l m sodt d i tifiu tnidc khi c i p phat kinh phf cho ddn vi.
Ndng eao ti^d nhiem tti k i l m tta d l mua sam cOa ddn vj; ttiCi ttudng dOn vj d j u h d n todn t r a d nhifim v^
d e q u y l t dinh d i tifiu eda ddn vj; k i t qua kilm s d t chi d a KBNN Id d n d phdp ly d l cd quan tai d i n h t&g h i ^ vd gidm d t q u y l t todn eiia ddn vj.
Kidn fejdn vd nang cao ndng iUC d a liic lupng ttianh
,, Thanh tra
^ M I C H I N H
tta, k i l m tra, ddc bifit Id he tho'ng thanh tra tdi ehinh v l s i lupng va c h i t lupng, trang thilt bj lam vide hidn dai.
Tinh hinh thifi: hi^n mua sam tii san, hkng hod tir NSNN theo phuong thuc tap trung hi$n nay:
l\^6t sdkSt qui dat dddc:
Sau mdt ndm trien khai thi diem, vific mua s l m tdi d n , hang hoa theo phudng thdc dp dung da dat dupe nhiihg ket qua ban dau, the hien trdn mot sd mdt cy t h i nhu sau:
Mpt la: Da hinh thanh ddng bd hfi thdng d c vdn ban quy pham phdp luat, lam ed sd phap ly d o vific mua sdm tai san, hdng hod theo phUdng thdc tap trung; d e vdn ban dd dieu chfnh day dCi pham vi, dd'i tupng dp dyng, quy trinh to chCrc thiic hifin td khau ldp k l hoach, giao dutodn mua sdm, xdy dung phuong dn to chdc mua s l m , t l ehdc dau thau mua sam, bdn giao tdi sdn, hdng hod cho ddn vi quan ly, sd dung, bao hdnh, bao tri tdi sdn mua sdm, k i l m tra gidm sdt, d n g khai k i t qua mua sdm. xd ly vl pham, ti^ch nhiem t l chde thuc hifin v.v... ve cd bdn. d c quy djnh hien hdnh neu trdn la phu hpp.
Hai la: Vific mua sdm tdi d n , hang hod theo phUdng thifc tap tmng da dap dhg dupe yeu d u trang bi hifin dai, dong bfi ve tdi san, gdp phan doi mdi d n g nghd quan ly theo hudng d l d d hanh chfnh, ndng eao hifiu luc, hifiu qua quan ly nhd nude, ddc biet la vide trang bj thiet bj cong nghe thdng tin, ttang thiet bi d u y f i n dung trong nganh kho bac nha nude, y te, giao due.
Ba la: Gdp phan vdo vific thuc hien hanh tifi't kiem, phdng chong tham nhung, lang phf ey the da giam dupc ehi phi; mua xe dto so vdi mdc gia ban trfin thj trudng, mua thie't bj tin hpc so vdi mdc gid bdn trfin thj tnidng. Hifiu qua eiia vific mua sam tai san, hang hoa theo phUdng thiJTC tap tmng khdng chi t h i hifin d so tien giam ehi do mua sam theo Id Idn ma d n dupe t h i hien d ehd chat lupng d i u vdo tot, tuong ddng ve ky thudt.
viee sddung tai san dat hieu qua cao, han c h l edc phdt
sinh ky thuat phdi sda chda b i t thudng trong qua trinh sddung tdi sdn.
Vide tdp trung d i u md'i thue hifin mua sam. to chde mua sdm vdi khd'i luong tdi san Idn thdng qua hinh thdc ddu thau rdng rai Id ehd ydu dam bao tinh d n g khai, minh bach, tao dieu kidn cho nhleu nha thau cung d p tai sdn, hdng hod tham gia, cd ehd cdng khai, k i l m tra. giam sat, x d ly vi pham dupe quy djnh ehdt che; t d dd gdp phan vdo vific phdng, c h i n g tham nhung ttong mua sam tai san nhd nude theo tmh thdn Nghi quyet Tmng uong 3 (khoa X).
Bd'n la: Gdp phdn ddm bao vific quan ly, sd dung tdi san nhd nude chdt ehe, dung phdp ludt. Tai d e bd.
nganh, dia phuong thuc hien mua sam tap trung khdng d tinh trang trang bj tdi san vUpt tifiu chuin, cfinh mdc do Nhd nude quy djnh hodc trang b| tdi san trdn lan, khdng hidu qua; dam bao tinh d n g khai minh bach trong mua sdm tdi san.
NhOng khd khdn, vudng mdc vd tdn tai:
Mpt Id: MCtc dd triin khai chua ddng dSu, triln khai duac nhieu nhung cung d ddn vi chua tiien khai hodc triln khai dupe ft.
Hai la: Ve tS chdc mua s l m va dau thau mua s l m tai san. hang hoa
- Do d su da dang ve ehiing loai thie't bj nen Hpi dong dau thau ddi hdl phai d nhieu chuyen gia am hieu ve chuyen mdn va ky thudt eda thiet bi. Quy djnh cac thanh vien cila Hpi dong cham thau phai d Chdng chi d i u thau nfin viec mdi chuyfin gia am hieu ve chuyfin mdn va ky thuat eda thiet bj tham gia Hdi ddng dau thau gdp nhieu khd khdn. Co quan to chdc mua sam tap hung d ft nhan lue va kinh nghiem trong t l d d c da'u thau nfin cung anh hudng dfi'n tien dp mua d m .
- Dd'i vdi d e don vj d i^a diem giao, nhan rdng trang pham vi d nudc, nhung tap tmng mua d m , tian giao tai mpt ndi, d c ddn vj khdng dupe chia nho gdi thau (vi dy mua sam cho tCfhg vung, miin) hodc mua d m tap tmng nhdng tai d n d gia tn nho ndn rat han che nha thau tham gia ddn d i n giam tinh eanh tranh trong dau thau vi khdng d nhieu nha thau d mang lUdi hoat dpng rfing di tham gia, tixing khi dd cdc nhd san xuat d mang ludi phan phdi rdng thi lai khdng tham gia vi gia tn gdi thau nhd so vdi ndng luc hoat ddng d a hp. Chi phf di lai 6e thue hifin cac cam ke^ ve d n giao, bao hdnh. siia chua thtit bj mua d m d gia tri nhd ddi vdi d e dOn vj sddung d xa ton kem, lam gia mua thilt bj tdng cao so vdi viee mua tai ndi ddn vj sd dung tai san.
- Vide xay dung k l hoach d i u thau va ho so mdi Uiau vdi nhCmg tdi san la phuOng tifin nhu fitfi, xe may, ttang Uiilt bi chuyfin dung dde dyng gdp khd khan ttong xay dung gid gdi thau, tifiu chuin ky thuat doi vdi san pham (dfi vi pham quy i^nh cila Ludt Dau thau), vi d c loai tai san ndy da dang ky gia vdi co quan nha nude hodc d i d mdt ft loai san p h i m cung d p trfin thj t r u d g (ttiam d f d
jiThanh tra ' L ^ I C H I ' N H
thj trudng nude ngodi).
- Mua sam tap trung hdu h i t thuc hidn theo hinh thdc ddu rdng rai nfin mat nhieu thdi gian do quy trinh, thii tuc phde tap. thdng thudng t d luc ldp ke hoach mua sdm dfi'n khi bdn giao thifi't b! cho ddn vj sd dyng td 6 d i n 8 thang (trudng hpp neu ddu khong d nhd thau, phai huy thdu lai. thdi gian kfio ddi hdn nda), ddn dfi'n khfing dam bao thdi gian theo quy djnh cOa Ludt NSNN
- Hien nay, chl cd mdt '•6 dja phudng d td ehdc chuyfin trdch v l mua sdm tdi d n . hdng hod theo phuong thdc tdp tmng d hdu hfi't d c Bd, cd quan trung uOng. dja phudng thuc hien thi d i l m , vide mua sdm tdp trung dupc giao cho Vu K l hoaeh - Tdi chinh. Cue quan ly chuyfin ngdnh.
Sd Tdi chinh. Sd Giao due vd ddo tao.
Sd Y t l . . .thuc hifin, can bfi Idm nhifim vu mua sam tdp tmng hoat dpng kiem nhiem Cae ddn vj kifim nhidm gdp nhieu khd khan ttong qua trinh to chdc thuc hifin do khdng dil nhdn luc.
- Vide lya chpn ehiing loai, mdu ma tai san hang h d la chd ttudng ciia d u dau tu, mde du da khao sat, danh gia nhiing khdng tranh khoi tinh ttang tai san mua khdng dap dng duoc yeu d u d a ddn vj sd dung hodc khdng ddng bq vdi d e thifi't bi san d ciia timg ddn vj.
Ba la: Ve wee ban giao tki siin;
bao hanh, bao tri tai san mua s l m Vific bao quan, nghifim thu, bdn giao tai san sau khi hoan thdnh viee mua s l m gdp nhieu khd khdn do nhieu ddn vj d xa dja d i l m giao nhan, phdt sinh nhieu chl phi
- Do chd dau t u ky vdi d c nhd thau, d e ddn vi nhan hdng h d , tai san khdng diipe tham gia d e dieu khoan trong hpp ddng nen ed nhung d i l u khoan trong hpp ddng khdng thuc hidn dupe nhat Id dieu khoan ve bao hdnh, bao tri; vi khi d n bao hanh, bao tri thi ddn vj sd dyng tdi d n . hang hoa d o nhd ttiau d d khdng phat Id d d dau tu.
- Van d l bao hdnh. bao tri, sda chda khdng dam bao tinh tdc thi, kjp
(Xem liep trang 42)
C A N H O A N T H I E N C H ^ D O CHfNH SACH ..
Diiu m m HINH THU^C HOP D 6 N G XJi'v DITNG - CHUVfN GMO
• N G U Y I N THI^U
Ph6 Trudng phdng T T r 2 - T h a n h t r a Bd Tdi chfnh
H
OP ddng Xdy dyhg - Chuyin giao (gpi tdt Id Hdp ddng BT) Id hdp ddng dupe ky gida eo quan nhd nude cd thdm quydn vd nhd ddu t u d i xdy dung cdng trinh kdt d u ha t i n g ; sau khi xdy dyng xong, nhd d i u tu chuyin giao d n g trinh dd cho Nhd nudc Vidt Nam; Chfnh phti tao didu kidn cho nhd ddu tuthuc hifin Dp dn khdc d l thu hdi vdn ddu tU vd Ipi nhudn hodc thanh t d n cho nhd d i u tu theo thda thudn trang Hpp ddng BT. Ddy Id hinh thdc mdi dupe ttiln khai thyc hifin sau khi Chfnh phd d Nghj 6\nh sd 78/2007/ND-CP ngdy 11 thdng 5 ndm 2007 v l d i u tutheo hinh thdc Hpp d i n g BOT, Hpp ddng BTC vd Hpp d i n g BT vd hifin nay Id Nghj dmh ' sd 108/2009/ND-CP ngdy 27/11/2009 eiia Chinh phii thay t h i Nghj djnh sd 78/2007/ND-CP.Sau mdt thdi gian t r i l n khai thuc hifin da d mdt sd d n g trinh k i t d u ha tang tai thdnh p h i Hd Ndi, Thdnh phd Hd Chf Minh va mfit s i tinh.
thdnh p h i dupe dau tuxdy dung theo hinh thdc hpp ddng BT nhu: Bdo tang Hd Noi; tuye'n dudng Lfi Vdn LUdng keo ddi; dudng true phfa Bdc Hd Ddng; dudng tmc phfa Nam tinh H d T d y ( c u ) . . .
Tuy nhifin hinh thde hpp d i n g BT Id hinh thCte mdi nfin tixing qud trinh thyc hidn cdn n h i l u vudng m i c
nhu: Cde quy dmh phdp ly v l hop ddng BT da ed nhuhg mdi ndu ve cac ndi dung qudn iy, chua rd v l qui trlnh thuc hidn ndn chua tao dilu kien thudn Ipi cho d n g tac quan ly cung nhu thuc hifin dii dn eda nhd diu ti/.
Du dn khdc d l thu h l l v i n d a nhd ddu tt/ d O y l u Id d u an b i t ddng san trong khi d c qui djnh vd vide xac dinh gid tii cila dp dn bdt ddng san h d n v i n d n n h i l u b i t d p chua ro rdt de xay ra tifiu cue bong thub hifin, Nhidu qui djnh d l thue hifin hpp ddng chua ro hodc chua d nhu: Cac qui djnh ve lpi nhudn eiia nhd dau tl.
trdch nhidm cua cO quan qudn 1;^ nha nudc trong vific k i l m tra ^ m sat vific thyc hidn d u an BT vd du an h d n vdn d o dU an BT.
D l hinh thdC hpp ddng BT trien khai d hieu qua mang lai lpi ich cho Nha nudc va nhd dau tt, Chinh phO, cae Bd, ngdnh d n nghidn ctiu siia d l i , h d n thidn c h l dp d f n h sach ve hpp ddng BT, cu ttil:
Mdt Id: Qui ^ n h ro qui trinh ttiiA;
hidn hpp ddng BT d l d c nhd dau tJ vd Cd quan quan ly Nha nudc ttiuan kfi trang vide thuc hidn
Hai la: Qui dinh cu ttil ve quyen han vd ttad nhifim eda ed quan quan ly Nhd nude dupc giao kilm tta, gidm sdt vific ttiiJC hidn hc^ ddng BT.
iXem tiip trdi^44)
[) Thanh tra
^ 1x41 C H I ' N H
bao. d c van d l lien quan tdi khu vuc ndy se khfing cdn ddng vai trd quyet dinh bde tranh rfli ro todn cau nhu tmde. "Dd la mdt phdn do cac bifin phdp chinh sdch vd nhdng doi mdi ve the c h l Idm gidm bdt nhiihg rfli ro sdu sac mang tmh he thing vd'n d khd ndng truyin ddn trdn pham vi todn d u . Ngodi ra, cOng d n bdi chflng tdi ky vpng d c nha hoach dmh chinh sdeh sfi t i l p luc no luc d l giam bdt nguy cd gia tdng cfla d c rfli ro trong khu vuc''.
Tuy nhien, Goldman Sachs d n h bdo, d c nhd d i u tu trfin t d n d u nen chuin bj s i n sdng cho nhdng mi ro d nguy cd cao, eh^ng han dp luc kmh te d Tdy Ban Nha d t h i ddn tdt n!ii ra chinh tri leo thang t n i phi Ngdn hdng Tmng Udng chau Au (ECB) can thifip. hay b i t I n chmh trj d Tdy Ban Nha d t h i ddn tdi nhumg lo ngai mdi v l ttin trinh d l d c h d qudc gta ndy.
6. Cdc thj trudng mdi n^ tiep (yc tdng trudng kha quan
Theo bdo d o d a Goldman Sachs, tdng trudng kinh te se tiep tyc tdng td'c ddng k l tai d e nen kinh t l mdi n l i ttong ndm tdi, nhung td'c dp tang tmdng tat nhung n l n kinh t l mdi noi Idn nhU Trung Qudc hay Hdn Qudc cd t h i giam xuong trong ddi han.
Cac nha phdn tich thUC hidn bdo d o cho r i n g , tdng tiudng kinh t l Tmng Qudc trong quy 4/2012 vd quy 1/2013 se giam nhe. sau dd tdng han c h l trong thdi gian d n lai cua ndm 2013 va 2014.
7. Cdc thj trudng mdi nd/ vdn sd phai d& m^t vdf khdng it thdch thuc
Goldman Sachs cho rang, cae thj tmdng mdi n i l se d d c h phan ling khac nhau trude dp luc lam phat, ddng thdi nhflhg mat d n doi ttong d n can vang lai se vdn Id mdt van de dang lo ngai ddi vdi d c qufi'c gia nhU T h i NhT Ky, An Do va Ukraine. Mpt sd quoc gia se hudng tdi muc tifiu ddng tiin yeu, ching han nhu Cdng hoa Czech, trang
khi mdt s i nude khde nhu Nga hidn da ttilt d d t chfnh sdeh tidn tfi di han c h l ddng tidn ndng d S y vdo,
"Cae Ngdn hdng Tmng uong phan timg tiude lam phdt d t h i sfi rdt khdc nhau. Bdi vdy, eho du dp luc lam phdt cd tdng, thi chinh sdch cfla mfit sd Ngdn hang Trung uong se khdng nhIt thilt Id thdt chdt, hodc ttidt d d t theo nhiing d c h se khdng dd dupc phan dnh vdo gia ca ttfin thj trudng",
8. Cdc Ngdn hdng Trung uang Idn sd tl^ tt^ duy tri chfnh sdch tiSn tp long leo dikfch thich tdng truong
Nhdm 4 Ngdn hdng Tmng uOng hdng dau ttil gxi bao gdm Cyc DU trd Lidn bang My (FED), ECB, Ngdn hdng Trung Udng Tmng Q u I c (PBoC) vd Ngdn hdng Tmng uong Nhdt Bdn (BoJ) dupc Goldman S a d s du bao sfi Viip tue duy tti Idi s u i t t h l p trong ndm 2013. Tham chi, ECB d t h i sfi mua vdo tdi d n cfla khu vuc tir nhdn d l hd trp hoat ddng tfn dyng doanh nghifip vd ngdn hdng trong khu vUC, t i i n tdi phd bdng tin dung d cac qudc gia Idm khflng hodng np nhu Tdy Ban Nha.
9. "Phdn thudng" cho nhdng nhd ddu tuhatn thfch rui ro se khdng cdn Idn nhu&udc
Cudc tim k i l m lpi sudt d a d c nhd ddu t u v ^ se tilp tuc dien ra, nhung GoWman S a d s nhdn dinh, ttong nSm 2013, mde Ipi nhudn md d c khoan d i u tt/ rdi ro dem lai d o d c nhd d i u t u trfin t d n d u se khfing edn hap dan nhu tmde.
10. NhOng cdng thdng trdn thf tn/dng nhien lipu se giam bdt
Cae nhd phdn tid cfla Goldman S a d s dU bao, nhimg cdng ttidng v l ngudn cung nhidn lifiu se bat dau giam tixing ndm 2013 nhd My tdng cUdng san xuat diu Ida, eung nhu vide khdi ttidng d d tac trong hd thong dudng I n g dan d i u eda the gidS. Thj ttudng dau Ifla nhd the se I n djnh d mdc gid t d 80-90 USD/ttiung. •
Mgl sfi'van de dat ra trong cong tdc thanh tra, kiem tra... (nep theo nu„g 2Si
thdi ttong khi do h l u h i t d e nhd thau chi d tmng tdm hd ttd d j d vu k h a d hang tai Hd Npi va TP HCM.
Bon la: Ve ngudn vdn mua sim vd giao ddtoan mua sSm
- Hidn nay d c don vi sd dung ngan s d d hau h i t da ttiUc hidn ed che giao q u y l n tii d f l , tii d j u ti^ch nhifim v l kinh phf. Trong qua tiinh t l chCrc ttiuc hifin ddn vj hdnh d f n h nhd nudc se d nguon t i l t kiem d i dung vdo viec mua sam, don vj sir nghidp d ngudn thu, ngudn tilt kidm, ngudn quy phat b i i n sU nghifip, quy k h i u hao... dung d l mua sam, ndn wee quy djnh mua sam tdp tiung rat khd khdn trang thanh t d n .
- Du toan d n dau cfla d e ddn vi lap d i mang tfnh c h i t tuong doi ndn khi gid lai kinh phf tai d p I de mua sam de xay ra tinh trang kinh phf thieu hodc t h i ^ , han che
q u y l n tU d f l d a ddn vj sd dyng ngdn d d ; tii do tao nen phflc tap eho qud trinh dieu hdnh vd q u y l t t d n NSNN.
Nguydn nhdn cua nhiing tdn t^i, khd khdn, vudng mdc:
- Ndm 2008, ttiUC hifin Nghj quye't s i 10/NQ-CP ngdy 17/4/2008 cfla Chfnh phfl ve d e bidn phap kiem c h l lam phdp, on 6\nh kinh t l vTmd, bao dam an sinh xa hdi vd tdng tmdng b i n vdhg, Thfl hidng Chi'nh phfl da ban hdnh Q u y l t 6\nh s i 390/QD-TTg ngdy 17/4/2008 ve vide d i l u hdnh k l h o a d d i u t u xdy dung ed ban va dii tidu ngan s d d ndm 2008 phue vu muc tifiu kiem d l lam phdt; theo dd Thfl tudng Chfnh phfl yeu d u d c bfi, ngdnh. cTta phuong tam ddhg vific mua sdm otd, phuong tien vd tdi sdn d gia tti Idn. Ddy d n g ehfnh la d c tdi san chfl yeu dp dung phuong thiilC mua sam Uieo phuong thdc tdp tiung.
- Phuong ttidc mua sam tdp ttung la mfit phuong thdc mdi trong quan iy, s d dung tdi san nhd nUdc; song d n g tdc hudng d i n , d i dao d a Bfi Tdi d f n h , d a cdc