NGHI&N Ctio TRAO 001
Kidm soSt va giai ngan von dau tu va von sU nglniep co tinh oinat dau tu IS mot trong nhOng nhiem vu quan trong va nhay cam cCia he th6ng KBNN.
Ben canh nhOng kdt qua dUOc ghi nhSn va dSnh gia cao, hoat dOng kilm soat va giai ngan von d4u ta con nhidu kho khan, bat c i p c4n thao g8.
Control and disbursement of capital expenditure and recurrent expenditure with capital nature are major and critical tasks of Treasury offices Besides the recognized and highly appreciated achievements, there are shortcomings which need addressing.
Nang cao hieu qua kiem seat va giai ngan von dau ur
LAM H 5 N G CUONG ~
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dng lac kiem sodt va giai ngan vd'n dan ttf ludn Id nhidm vii quan Irpng va khd khdn ciia cdc ddn vi KBNN, Quan trpng, Id bdi chi dau ttf tff NSNN va Irdi phieu Chinh phu (TPCP) khdng chi tac ddng trtfc tid'p tdi td'c dd tdng trtfdng cua nln kinh te' ma cdn tao dieu kidn va thiic day dau ttf ciia xa hdi qua dd tdc dpng tdi tang trtfdng, Ben canh dd, giai ngdn vd'n dau ttf ciing gdp phln quan trpng ldi an sinh xa hdi, thdng qua thu nhap va vide Idm cua mdl bd phdn ddn ctf Idm viec trong cac nganh nghe cd lien quan. Khd khan trtfdc hd't Id d^u ttf xay dtfng cd ban (XDCB) Id mdt Hnh vtfc mang tinh xa hdi hoa rat cao. Chl ridng vide giai ngdn vdi ttf cdch la cdng doan cila mdl chu trinh san xuat (san xuat - tieu thu - thanh todn) ciing da cd stf tham gia cua nhilu ngdnh nhilu ca'p.Khd khan Id bdi chiing la kilm sodt vd giai ngan tren ke't qua trien khai dtf dn trong danh muc dau ttf hdng nam, ma kd't qua nay ddc lap ttfdng dd'i vdi cdng vide ciia chiing ta.
Vide kiem sodt, giai ngan vd'n dau ttf va vd'n stf nghiep cd tinh cha't dau ttf (VDT) trong he thd'ng
KBNN thtfc hidn theo Quy trinh kiem sodt chi ban hdnh tai Quyd't dinh so' 282/QD-KBNN ngdy 20/4/2012 cua Kho bac Nha ntfdc (Quy trtnh 282) va cac van ban htfdng dan bd sung ciia cdc cd quan cd tham quyen, Cd the ndi la qua nhieu Ian tdng ke't, nit kinh nghidm va cai tie^n, Quy trinh kilm sodt chi da cd tie'n bd, phil hdp hdn vdi thtfc tidn tdc nghidp, Idm nln tang cho boat dpng xu" ly nghiep vu kilm sodt chi tai cd sd va ddng bo hdn vdi cdc vdn ban phap Iy lien quan dd'n linh vtfc dan ttf xay dtfng ndi chung va kilm sodt chi VDT ndi ridng, Vide Idm rd hdn, cu ihl hdn trdch nhiem cua cac td chtfc tham gia cdng tde d^u ttf irong hoat ddng giai ngdn dd gdp phan quyet dinh irong vide nang cao tdc dd, quy md xii" \^ hd sd, day nhanh tid'n dd giai ngdn, gdp ph^n trien khai nhanh vd sdm dtfa dtf dn hoan thdnh va phdt huy hidu qua kinh te' - xa hpi.
Bdn canh nhij'ng ke't qua dat dtfdc rat ddng tran trong, hoat ddng kiem soat va giai ngan VDT cua he thd'ng KBNN ciing cdn nhieu khd khan, ba't cap do thil^u thd'ng nha't. khdng ddng bd trong quan Iy, htfdng dan, do chat Itfdng cdng tac phdn bo dtf loan cdn bal cdp, do ndng Itfc cua chii d£u itf va
nhd thau.. Trong khudn khd bai viet ndy, chiing tdi mud'n dl cdp den nhu'ng van de lien quan den kiem soal vd giai ngan nhtfng chtfa cd trong Quy trinh 282 va cdn nhieu khdc biet trong nhdn thtfc va xiir Iy nhd't la d cac KBNN dia phtfdng.
Trtfdc het, ndi v l nguydn lac kidm soat vd glai ngan theo hdp ddng ciia Quy trtnh 282. Trong Quy trinh. ndi dung ndy dtfdc trinh bdy ngan gpn ca ve cdch thiJc kiem soat vd phan dinh trdch nhidm cua ch^ din ttf vd KBNN, Mdl cdch mac nhidn, chiing ta hidu cdc hdp ddng dilng lam can ctf kiem soat la cdc hdp ddng co hieu lu'c vdi nhiing tidu chi cd ban nhtf phil hdp vdi quy dinh cua Iuat phap vd vdn ban phap ly cda dtf an lien quan dd'n ndi dung ciia hcfp ddng. dtfdc ngtfdi cd tham quyen k^. phu hdp ve hinh thtfc... Thtfc le'. khi kiem sodt giai ngan, chiing ta da kiem sodt mpt so' van de ciia hdp ddng vd ydu cau dieu chinh hodc lir chdi nl^u chtfng ta cho rang yi'u lo dd chtfa phii hdp.
Tham chi, mot sd' KBNN cdn ydu c^u khdch hdng dieu chinh lai hdp ddng, ky them phu luc hdp ddng - moi cdng vide le ra la thupc ve lai phdn hdp ddng chtf khdng phai kiem soal giai ngdn.
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TbUc hidn kidm soat thanh loan vdn NSNN tai KBNN An Ciang Anh- O i i t Viet
Moi vide trd ndn phtfc tap hdn khi cdc cd quan kiem toan va thanh tra trong do cd Thanh tra KBNN xac dinh, thdi diem k^ phu Iuc hdp ddng ciing thudc pham vi dieu chinh cua Dieu 34 Nghi dinh sd 48/2010/ND-CP ngdy 7/5/2010 cua Chinh phu vl hdp ddng trong hoat dpng xay dtfng. Theo dd. thdi diem kJ phu Iuc hdp ddng phai d trong thdi gian cd hieu Itfc ciia hdp ddng ke ca Ihdi gian gia ban theo tham quyln. O ddy, cd hai vd'n de can dtfdc xem xet va htfdng dan xtf ly mdl cdch thd'ng nha'l: Thtf nha't: Ne'u gap trtfdng hdp phu luc cd thdi didm ky sau thdi gian cd hidu lu'c cua hdp ddng chtfng ta cd gidl ngan khdng ne'u cac va^n de khdc deu binh thtfdng? Tinh thin chung ciia cac cd quan thanh tra, kiem todn Id khdng dtfdc giai ngan, nhtfng ;? kid'n ciia mdl so' chuyen gia ciia Bd Tdi chinh va KBNN thi la cd (!), Can ctf vdo didm 11 Phln I Quy trinh 282 thi ngtfdi chiu trdch nhidm ve tinh chinh xac vd hdp phdp cua khd'i Itfdng xin thanh loan la chu dau ttf, vi vay phai chdng giai ngan Id phii hdp hdn? Thtf hai: Ne'u thdi diem ky phu luc hdp ddng sau thdi gian
cd hidu Itfc ciia hdp ddng thi van de nay anh htfdng nhtf the' ndo tdi hidu Itfc cua hdp ddng? Theo quy dinh cua Luat Dan stf, thi hdp ddng cd hidu Itfc (bdn canh cdc dieu kien tuan thu) sau khi dtfdc cdc bdn ky kd't (va giao nhan), khdng cd stf rang budc tdi thdi diem ky ke't, Nhtf vay, phai chang ndu cac ndi dung thtfdng thao trdn phil luc la phii hdp thi phii luc hdp ddng dtfdc ky kd't se cd hidu Itfc khdng phu thudc thdi diem ky ket?
Vide xem xet stf phil hdp ciia hdp ddng dd'i vdi cac quy dinh tai cac van ban phap ly ciia dtf an hen quan den ndi dung cu Ihl ciia hdp ddng Cling dat ra khi nao phai dam bao trinh ttf va khi nao khdng? Ve tdng the, hoat ddng xay dtfng cd ban dtfdc thtfc hidn Iheo mpt trinh ttf Itfdng dd'i chat che ttf chuan bi dau ttf, chuan bi thtfc hien dtf dn, thtfc hidn dau ttf dd'n quye't todn. Cd nhidu cdng vide vd nguyen lac chi dtfdc trien khai sau khi da hodn tat mot so' cdng vide ndo do. nhtfng cdng viec nay chac chan phai di theo thtf ttf trtfdc sau. Tuy nhien, cung cdn nhiJng van de md qua trtnh xtf
ly cua dtf an va vide tra ldi Ihlnh thi xin y kidn cua ngtfdi cd tham quyen cd do lech thdi gian, vi vay vide dp ddt mdt each mdy mdc trinh ttf theo van ban hanh chinh tao ra nhilu niii that khdng can thiet trong kiem soat. Vdi nhtfng trtfdng hdp khdng quy dinh ve trinh ttf ndn chang chi can cd stf phO hdp gitta ndi dung cua hdp ddng, phu luc hdp ddng vd van ban ciia ngtfdi cd tham quyln.
Ke' hoach vd'n diu ttf nam la lai lidu kilm soat chi dtfdc bd sung hdng ndm vdi ttf each Id dtf todn chi ngan sach vl dau ttf hdng nam tren dia ban. V l nguyen tac.
KBNN khdng kiem soal md can ctf vdo ldi lieu nay de xdc dinh tong sd lien dtfdc giai ngan trong nam cho ti^ng ddng chi tieu ciia ke hoach vdn, Cdc ddng ehi tidu cd hdn mdt dtf an thi so glai ngdn dtfdc xdc dinh theo thtf ttf giao dich hay phdn khai cua ngtfdi cd thim quyln, Trong thtfc id', cdc KBNN td'n nhieu cdng stfc cho vi^c lap va dieu chinh ke hoach vd'n hdng nam. ngoai ra chtfng ta dang kiem sodt mot dieu kidn thanh todn cho cac dtf dn khdi cdng mdi va din dd'n nhieu he luy
Q U A N L Y N G A N OUY QUl5c GIA I stf 150 112ffl014
NGHIEN CLTU TRAO D 6 | phien phtfc.
Trtfdc hd't, ndi ve hoat ddng dieu chinh ke hoach vo'n ndi thtfdng cd stf chenh lech thie'u gitfa chi tieu sau dilu chinh va kdt qua giai ngan thtfc Id', Cd hai nguyen nhan dan dd'n tinh trang nay Id doi chieu thid'u va thdi gian thtfc hidn dieu chinh qua dai.
Trong qua trinh ddi chid'u. de' phuc vu dieu chinh thtfdng can ctf vao ke't qua giai ngdn tai thdi dilm dd'i chid'u de ehd't sd lidu trong khi cQng tai thdi didm do cdn nhieu hd sd thanh todn chd kiem sodt va giay nit vd'n chd xtf ly. Day la ye'u td' lam tang kd't qua giai ngan so vdi sd' da chdt khi dd'i chid'u.
Nhilu cd quan kilm loan, thanh tra khi gap tttfdng hdp nay quy kd't cho KBNN giai ngdn vtfdt dtf loan.
tham chi cd trtfdng hdp khdng chap nhan giai thich Quy dinh hidn hdnh cung ydu clu cac dtf an khdi cdng mdl phai cd quyet dinh dau ttf dtfdc phd duydt chdm nhd'l Id 31/10 nam trtfdc, mot so' trtfdng hdp cd thd chdm hdn. Van de dat ra cd nhieu dtf an, ngudn vdn nhd't Id ngudn vd'n stf nghiep cd tinh ehd't dau ttf chtfa quan tdm dd'n dieu kien ndy, ghi ke' hoach mdi phd duydt quyet dinh dau ttf, Sau khi trien khai, nghiem thu tdi KBNN thi bi ach Iai, gay ra nd dpng, vd anh htfdng tidu ctfc tdi qud trinh triln khai dtf an,
Quan Iy tam tfng cung nhtf vd'n tfng trtfdc dang cd nhilu bat cap do stfc y trong stf dung va quyd't todn vd'n ndy ldn nhifng cdng cu, chd' tai ciia chiing la chtfa dii manh. Ngoai ra, trong thtfc td' vide lam dung ldnh chi tidn de tam tfng vdn dau ttf phuc vu giai phdng mat bang cdn rat phtfc lap ciing chtfa cd giai phdp giai quyd't tridt de. Dd'i vdi vdn tam tfng xay lap, mdt mat chiing ta cd bao lanh lam tfng, mat khdc, chung ta thu hdi khi thanh toan khdi Itfdng nhtfng vide xtf ly bao ldnh tam tfng de thu hdi tam tfng cdn rat mdi va khdng it thach thtfc do ngi dung bao lanh ddn gian nhutag thu tue nhan nd ra't phtfc tap cdn viec thu hdi khi thanh loan thtfdng gap khd
KHI TIEP NHAN CAC TAI Lieu LAM CAN CQ KIEM SOATTAI LIEUPHAI K I I M TRA VA KIEM TRA N O I DUNG Gl CAN DUOC XAC DjNH CU TH^ TRONG QUY TRINH T R A N H Q U Y D I N H CHUNG VA M 6 | NOI LAM MOT CACH,
khau khi chii dau ttf va nha thau ddn vide thu tam tfng vao nhtfng lln thanh toan cud'i, vdi ly do hd trd nha than de day nhanh tid'n do xay dtfng Vide quy dinh thdi han thanh todn tam tfng sau khi hodn tat cdng tac chi tra dang Itfng ttfng, tham ehl cdng trinh hodn thanh md chi tra cdn chtfa xong. Dd'i vdi thu hdi bang chuyen tam tfng sang thanh toan (ke ca vdn tfng trtfdc) ndn giao KBNN ttf ldm va thdng bao ket qua cho chu dau ttf nhtf Quy trinh 282 chtf khdng ndn ldm nhtf Thdng ttf sd 08/2010/TT-BXD ngay 29/7/2010 ciia Bg Xay dtfng htfdng ddn phtfdng phap didu chinh gia hdp ddng xdy dtfng. Ve Iau ddi, Nha ntfdc nen hoan thidn cd chd' quin ly cho dtf an giai phdng mat bang trdn cd sd quy hoach vd ke' hoach dau ttf cdng trung vd ddi han dd itfng btfdc giam bdt khd khan trong Iinh vtfc nay.
Mdt vd'n dl cung can cd nhtfng them quy dinh cu thi Id thdi han thanh toan. Ben canh thdi han thanh toan ciia nien do, chtfng ta cdn cd thdi han thanh toan cho ngudn vd'n, loai vdn do ngtfdi cd tham quyln thdng bao, Vdi nien do ngan sach, chiing ta cd thdi ban thanh toan chung la ngay 31/1 nam kd tiep vd cung cd cac dinh ngay nhan chtfng ttf cudi, tuy nhidn do nhilu nguydn nhan khdc nhau ma chu yeu Id idi chu diu ttf md Ihdi diem cud'i de nhan chtfng ttf Iudn bi pha vd de'n thdi han thanh toan. Viec ttf chd'i giao dich trong nhtfng trtfdng hdp ndy vl ly thi khdng sai nJitfng v l dao ly thi
chtfa dn do ldi ctfa chii din uf nhuiig nhd thIu va ngtfdi lao ddng lai chiu anh htfdng, Cdc thdi han thanh todn khdc thi hau he't la khdng quy dinh thdi han nhan chtfng ttf va vi vay cac hd sd thanh toan cud'i hau hdt khdng thd kiem kip ngay ca tidn thanh hau kilm.
Ndn chang chtfng ta cd thdm 10 - 15 ngdy sau thdi han thanh loan d l xtf ly cho cac hd sd thanh todn cdn ldn.
Van de cud'i ctfng xin ndu trong bai vie't nay la vide xtf ly cac quye't dinh eua ngtfdi cd thim quyln khdng phtf hdp vdi quy dinh hidn hanh, vi vay, chtfng ta phai cd van ban de nghi xem xet Iai vd ndu y kid'n dl xud't. Day la mot trong nhtfng bdt cdp ciia Quy tnnl 282 va gay khd cho cd sd, Quy dinh cua Thu ttfdng tai Chi thi s6 1792/CT-TTg ngdy 15/10/2011 ctfa Thu ttfdng Chinh phu ve tang ctfdng quan ly dau ttf ttf vdn NSNN va vdn Irdi phid'u Chinli phu la ai quyd't dinh sai tbi ngtffli dd phai chiu trach nhidm va khi quye't dmh thi phai tudn theo quy dinh Vi vdy, hodc la chiing ta tit chd'l Iheo nhdn dinh cua minh va ttf chiu trach nhiem ndu cd quy dinh vd kiem soat trong quy hinh, chd' do; cdn ndu quy tnnh chd do khdng d l cdp thi chung ta thirc hidn theo quyet dinh ciia ngtfdi cd tham quyen, Chang han, khi tiep nhan edc tai hdu Iam can ctf kiem sodl ldi Iidu nao phai kiem tra va kidm tra ndi dung gi can dtfdc xic dinh cu t h i trong quy trinh trdnh quy dinh chung va mdi ndi lam mpt each, ban che vide htfdng dSn bd sung hang nam.
Cdng tac kiem sodt giai ngdn VDT ciia he thdng KBNN la nhiem vu quan trgng. khd khanva nhay cam. Cdng vide ndy chiu nhidu ap Itfc trong qua trinh thtfc thtfc hien va ciing Id mdi trtfdng phtfc tap dd phat sinh nhung nhieu, tieu ctfc. Vide chuan hoi cac thu tuc Id dilu kidn cln tiiiet de ndng cao linh cdng khai. minh bach va qua dd gdp phan lich ciic vd cdng cudc phdt trien kinh l^
tren dia ban.B
