NhCfng nam vCva qua, hoat (Jong thanh tra, kiim tra cua hS th6ng KBNN iJa (Jat du'ac nhiiu l^it qua, ngay cang l<hang {frnhduac vai tro va v| tri cua minh trong su phat triin virng manh cua he thSng KBNN. Hoat apng thanii tra, kiim tra fla gop phiin ngan ngCra, phat hien va xit iy cac hanh vi vi pham c h i dp, chinh sach, tang cuang ky cu'cng, ky iu§t, Sk cao trach nhiem cua c^c dffn vj tare thupc; flong thoi cung phat hi$n flu'p'c nhung sa ha, bat cap trong cac van ban c h i flo, lit flo kiin nghj fliiu chinh va bO sung cho phu hop; hieu iyc, hieu qua cua hoat flong thanh tra, kiim tra, ngan ngCra cac hanh vi tieu cue, tham nhung, iang phi trong chi tieu cong fla ngay cang flupc nang len.
TRISN KHAI CHU'C NANG, NHIEM VU I
THANH TRA CHUYEN N G A N H KHO BAC N H A NU'DC:!
Nhfmg cd hoi va thach thiTc
TS.TRAN QUOC VINH
V
' di bfii cinh hign nay, khi mi cic dcfn vj sfl dyng NSNN ngiy etog dfldc phin cip nhilu hrfn trong vigc quylt dinh ehi tilu vi stf dtog NSNN, nhflng d mfit sfi drfn vi tinh ttang sfl dyng quyln han ttong quylt djnh chi tilu NSNN chfla di dfii vdi f thfle va ttach nhigm (vigc chi sai nguyin tic, chl dfi vto xiy ra d mot sfi dto vi vi linh vflc) thi vigc Nhi ntfdc giao cho hg tiifing KBNN thflc hign chtfe ntog thanh tta chuyln nginh ( T T C N ) se gfip phto vio vige giim sat hoat dfing chi tigu NSNN, ufin nto chto ehinh kjp thdi cae sai phgm, dim bio ehi tilu ngto sach tilt kigm, higu qui hdn.Nhuhig cd hdi rt aiuftn lim cd ban
Tfi chflc TTCN KBNN ra ddi ttong dilu kign h | thdng cic vto bto phip 1^ vl hoat dfing TTCN di dtfdc ban hinh khi diy dfl, Qufic hfii ntfdc Cfing hda XHCN Vigt Nam da thdng qua Luit Thanh tra sfi 56/2010/QH12, ngiy 15/11/2010; Chinh phu da ban hinh Nghi djnh sd 86/2011/ND-CP ngiy 22/9/2011 quy djnh chi tilt vi hfltog dto thi hinh mfit sfi dilu cua Luit Thanh tra (Ng^
djnh 86), N ^ djnhsd 07/2012/ND-CP ngiy 09/02/2012 cfla Chinh phu quy djnh vl erf quan dflde giao thflc hien chflc nang TTCN vi hogt ddng TTCN, N ^ djnh sfi 82/2012/ND-CP ngiy 09/10/2012 oia Chlnh phfl quy dinh vl tfi chflc hogt dfing cua thanh tta nginh Tii ehinh;
Bfi Tii chinh da ban hinh Thdng tti sfi 19/2013/TT-BTC ngiy 20/02/2013 hfltog din thfle hign mfit sfi quy dinh vg td diflc vi hogt dfing thanh tta nginh Tai chlnh; dfing thdi vdi vile triln khai tiiflc hign chflc ntog TTCN KBNN, hi
thfing KBNN da dtfdc giao nhilm vu xfl phat vi phgm hinh ehinh (VPHC) ttong Enh vflc KBNN theo quy dinh tai Nghj djnh sfi 192/2013/ND-CP ngay 21/11/2013 cfla Chinh phii quy djnh vigc xfl phat VPHC ttong linh vflc quin ly tii sin nha nfldcj thtfc hinh tilt kigm, chdng Itog phi, dtf trtf qufic gia, KBNN (Nghj ^nh 192) va Thfing hi s6 54/2014/TT- BTC ngiy 24/4/2014 cua Bp Tii chinh quy djnh chi tilt htftog din tiitfc hiln vigc xtf phgt VPHC ttong?
linh vtfc KBNN (Thfing ttf 54).
Bd Tii ehinh dang chi dao rSt quylt hgt vi quylt tim thflc hiln cic chtfrfng trinh vl eii cich hanh chinh va triln khai ddng bp cic giii phip nhim thtfc hign cd hilu qui Lu^t ^ Thtfc hinh tilt kilm chfing Itog phi; ^ Luit Phdng chfing tham nhflng*
thflc hign Chign Iflrfc qufic gia phdng chfing tham nhung din nim 2020 theo Chi tiii sfi 35-CT/TW ngiy 26/5/2014 cfla Bfi Chlnh tii vl tang etftog sfl lanh dao cua Ding ttong cfing tic tilp din vi giii quylt khilu nai, td cio ttong tit ci cic cd quan, drfn v\ thufic va trtfc thufic n ^ n h Tii chfnh.
Phd Tong Giim ddc Trin Qudc Vmh f^it biiu tai cudc hop chuin bj tnin khai thanh tra chuyin nginh
C i c d t o vj ttong h e thfing KBNN dang nd lye v i quylt t i m thfle hign tdt e i e m y e tilu ehiln hirfc p h i t triln KBNN dtfdc Thtf tiitog Chinh p h u phg duygt tgi Q u y l t dinh sd 1 3 8 / 2 0 0 7 / Q P - T T g ngiy 21/8/2007, ttong dd cd nfii d u n g " N t o g cao c h i t Ifltog h i | u qua cua cong t i c kiem tta, k i l m s o i t ttln cd sd dfii mdi ndi d u n g phfltog p h i p v i quy trinh k i l m tra, k i l m s o i t phu h d p vdi sfl p h i t triln cfla cfing n ^ l thong to va hign dai hda hoat dfing K B N N , n h i m einh b i o sdm mpi rui ro ttong hogt dfing KBNN, p h i t hien v i n g t o c h t o kjp thdi c i c hign ttf tog ^ phgm chinh sich, c h l dfi cfla N h i ntfdc".
NlwBg Ui6 Utti Id ilnGh miD chA )rtu Chflc n t o g T T C N cfla h e thfing KBNN l i m p t chflc n t o g mfii, khi bfldc v i o thtfc h i l n ehfle n a n g T T C N , hg tiifing KBNN s l p h i i ddi mat vdi m d t sd khfi k h t o , thach thflc nhfl sau:
Mdt Id, tii tnidc d i n nay KBNN mdi chi t i p trung thanh tra, k i l m tra, k i l m t o i n ttong ndi bfi he thfing KBNN ( k h o t o g 700 d t o vj), ehfla thflc hign chflc n t o g thanh tra dfii vdi cie d d n vj ngoii n g i n h KBNN. D o viy, d l thyc hign dfldc chflc n t o g
mdi, vigc c h u t o bj c i c d i l u kign, ttong dd cdng t i e v l td chfle n h t o sfl v i Ifle Itftog cho cdng t i e T T C N e t o p h i i dtfdc triln khai theo mfit lp trinh v i k l hogch r i t chi tilt, cy till.
Hai Id, sd h i t o g dc ddn vj sfl dung n g i n sich tfl trung flrfng d i n dja phtfdng hign tai l i r i t l t o v i p h t o bd ttln k h i p cac dja b t o tgi cac xa, p h t f t o g quto; huyln, tinh, thinh phfi ttln t o t o qudc, thfing kg d i n thdi d i l m hien nay thi sfi h i t o g d t o vi giao djeh qua hg thdng KBNN k h o t o g 118.000 d t o vi (sfi tii k h o t o giao djch ttong h i thfing K B N N k h o t o g 422.000 tii khoto; sfi dtf to dau ttf qua KBNN k i l m soat clii k h o t o g 171.500 dfl to). Qua so heu t r t o cfi t h i thay, d i y l i mfit khoi h i t o g cfing vigc r i t l t o , mfit nhigm vy h i t sflc n t o g ne, ddi hdi r i t cao vg trinh dd n i n g hie edng chflc, v l trich n h i l m thflc thi cdng vu cfla c t o bfi lam edng t i c thanh tta eua he thfing KBNN.
T r o n g d i l u kign tfi chflc T T C N cfla he thfing KBNN ehi ed d trung flrfngvi d c i p tinh thi y l u c i u vi s i p x i p td chflc bd m i y l i m edng t i c T T C N p h i i dflrfc dgc b i l t quan t i m , tfi chfle bfi m i y p h i i t h i t khoa hpc, tinh gon nhflng p h i i d i m b i o chit h i t o g v l inpi ' " t o
Ba Id, hign nay, c i c logi hinh d t o vj sfl dyng NSNN c t o g r i t da dgng (cfi d t o vj N S N N dfldc d i m b i o t i i ttrf 100%; cfi d t o vj N S N N chi tai ttd mdt p h t o j cfi d t o vj hogt dfing dgc thu n t o chi tigu n g t o sich dfldc sfl dyng tfl nhilu ngufin h d n hdp, long g h I p hogc cfi n h t o g k h o t o chi p h i i d i m b i o n h t o g n g u y t o t i c bi mgt n h i t d i n h . . . ) , dieu dfi c t o g ddi hdi cdng chflc lam cfing t i c T T C N KBNN p h i i cd k i l n tiiflc s i u r p n ^ am h i l u d i y dtf vg c i c quy djnh cua p h i p luat
Bdn Id, d l p h i t huy dfldc vai ttd va h i l u q u i cua T T C N KBNN e t o p h i i cd sfl thdng n h i t v l n h t o thfle dfii vdi h i l u qua cua cdng t i c T T C N KBNN c i d cic drfn vi stf d t o g N S N N va cae d t o vj KBNN; hg tiifing KBNN rJt c t o d t o stf quan t i m , tog hfi v i d d n g t h u t o cua e i e Bd, nganh, C i p uy v i Chinh q u y l n dja phtftog c i e cap ttong vile chi dao c i c cd quan, d d n vj, td chtfe thufic v i trflc thufic c h i p hanh k l hogch thanh tta va c t o g phfii hdp thflc hign.
not si giai phip in nliltn n tfwig mn D l triln khai nhigm vy mdi mfit cich efi higu q u i va thflc h i l n phflrfng c h i m "tflng bfldc v t o g
QUAN LY NGAN QUY QU6C GIA I sfi 160 I 10/2015
DIEN DAN
chic", bin cgnh cic cfing vige da triln khai nhtf xiy dtog ban hinh quy chl, quy trinh thyc hign TTCN Kho bgc, td chfle phfi biln, tip huto, tuyln truyin, trien khai thi dilm...
ttong thdi gian tdi KBNN se phii tigp tyc chl dgo cic dto vj thufic KBNN mi ndng cfit li Vu Thanh tta phdi hdp vdi eac Vy nghigp vy vi KBNN cic tinh, tiianh phfi tiiln idhai mfit sfi nhigm vy ttgng tim mdi, cy thi nhtf sau:
Kiin todn, tdng cUifng vd bd sung ddi ngfi cdng chdc thanh tra t^i Vu Thanh tra vd Phdng Thanh tra KBNN cdc Unh, thdnh ph6: Trong dilu kign chinh sach vl tinh gito bito chl edng chflc hanh chinh Nhi nfldc dang dflde toin hg thfing chinh trj phit
td chflc bfi may; sip xgp cto bfi Itoi cfing tic thanh tta tgi ttog cip KBNN eto phii dfldc ri soit, lfla chpn mdt cich n ^ l m tflc, dim bio eic dilu Id^n vl phtoi chit dgo dflc vi kiln thtfc chuyln mfin.
Tiip tyc tdp trung ddo ttfo, bdi dudng cdng chdc ldm cdng tdc TTCN KBNN: Di xiy dtog dfldc dfii ngu TTCN KBNN cfi dao dflc, tinh thfing nghi n ^ g p thi cfing tic tuyln chpn, dio tao, bfii dfltog dfii ngu la rit quan ttpng nhit li ttong giai doan triln khai ban diu. Thdng qua cfing tic dio tgo, bfii dfltog ttog bfldc ntog cao chit hitog dfii ngu, tgo dilu ki|n cho ttog cto bfi tiianh tra nim vtog kiln thflc, quy ^nh phip luit vl edng tic thanh tta, quto 1^ NSNN,
K^ HOACH TANG C U O N G LLTC L U O N G L A M C O N G C A C T T C N KBNN C A N P H A I BaOCTHl/C H I E N M O T C A C H T H A N T R O N G , CHI T l f r i H E O l a N G NAM VA THEO MOT L O T R I N H CHlf N L U O C CU T H £ VI$C X A Y DUNG T 6 C H Q C B O MAY; SAP X f P C A N B O L A M C O N G TAC THANH TRA TAI T Q N G C A P KBNN C A N P H A I DUOC RA SOAT, LL/A CHON M O T C A C H N G H I E M T O C , B A M B A O C A C D I E U K|£N V ^ P H A M C H A T D A O £)CfC VA KI^N THLfC CHUYEN M O N .
ddng vi diy mgnh, vigc xiy dtog ddi ngu edng chflc lam cfing tie TTCN KBNN ttong thdi dilm hign nay se ggp khdng it khd khto Chinh vl v|y, n ^ y 13/5/2015 KBNN da ban hinh Cdng vin sfi 1035/KBNN-TT vl vile sip xip bfi tri cfing chflc thyc hign nhigm vu thanh tra, kilm tta (Cfing vto 1035), tnidc mit KBNN xiy dtog djnh biln tdi thilu eho bfi miy thanh tta toto hg thfing dl dim bio thflc hign nhigm vy va dfl kito Phdng thanh tra cfla mfit sd KBNN tinh, thinh phfi li "einh tay ndi dii"
cfla Thanh tta KBNN dl huy dfing lyc Ifltog triln khai thflc hign nhigm vy theo ttog khu vyc ttto phgm vi toto qufic
Kl hogeh ttog cfltog Iflc Ifltog lim edng eie TTCN KBNN cto phii dfldc thflc hign mdt cich tiito ^png, chi tilt tiieo ttog nam vi theo mfit Ifi trinh chign hide cy thi. Vigc xay dtog
kigm soit chi NSNN; hgch toto k l toto cic khoto chi NSNN tgi KBNN ctog nhfl tgi dto vj sfl dung NSNN.
Cto bfi thanh tra cto phai am hilu Phip hiit vl thanh tta; quy chg, quy trinh tiln hinh mfit cugc thanh tta;
quyln hgn, ttieh nhigm, thim quyln eua ttog vj tri cto bfi lam efing tie TTCN; cic chuto mflc vl dgo dflc nghi nghigp, thii dfi phyc vy.
Chfl ttpng ntog cao ehit Ifltog cgp nhit kip thdi kiln thflc, chl do, chinh sieh cho dfii n ^ lam edng tie thanh tta kilm tta. Phfii hdp Tnitog Cto bfi Thanh tta Chinh phfl dl md cac ldp bdi dfltog nghiip vy TTCN;
thfle hign tfit vile dio tao, bfii dtftog tgi chfi cho cto bfi thanh tra, kilm tta;
thtftog xuyln td chfle hpe tip trao dfii ttong ndi bfi bfi phto Thanh tta - kilm tta vi gifla bfi phin Thanh tra - kilm tta vdi cac bfi phto nghigp vy; tfi chflc hpe tgp, nit kinh nghigm qua
mdi ddt kilm tta nhim ntog cao ky ntog phit hign vi xfl 1^ sai phgnE' ttong quy trinh thflc hign tiianh tra, kilm tra cua cto bfi thanh tra.
Td chdc thtfc hiin tdt cdng tdc truyin thdng vi ho^t ddng TTCN KBNN: Cfing tic tuygn truyin, ntog cao nhto thvfc cho cto bfi, cdng chflc trong he thdng KBNN ndi ritog vi cic ddn vi stf dyng NSNN ndi chung li mfit cdng tic rit quan ttpng dim bio eho vi$c trito khai thinh efing TTCN KBNN ra cac dto vj ngoai nginh. Ngoii nhtfng nhiin tJiflc ehung vl TTCN KBNN tiii cfingtic truyin thdng phii lim cho cic dto vj sfl dyng NSNN thiu hilu vi quy trinh tfi chflc thye hign mfit eufic tiianh tta tgi drfn vi; ttich nhigm cua Thu trtftog ddn vj stf dyng NSNN;
phgm vi, ddi tfltog> nfii dung tiln hinh thanh tra tai d t o vj; ttach nhigm ttong vige chip hinh xtf phgt vl VPHC trong linh vtfc KBNN;
quy trinh xfl if ttog vy vige, sai phgm cy thg.
Tii^ ttfc ddy manh td chitc triSn khai thi diim TTCN tai KBNN dia phuang: Cto cfl kit qui triln khai thf dilm tgi dja phflrfng vi kit qui kilm tra cfla Vy Thanh tta, tiln hinh tfing kit dinh gii, rut kinh nghigm trfldc khi triln Idiai thanh tra tgi cie dto vj stf dtog NSNN vio diu nim 2016.
Xdy dtfng Sd tay nghiip vtf TTCN KBNN: Sd tay nghiip vu TTCN phii dtfdc hoto tiiign vi ban hinh troi^
nam 2015, diy Ii tii ligu mang tinh hfltog dto mfit cich crf bto vl quy trinh tiln hinh mdt eufic thanh tra, cich xtf ly eie ttoh hufing ng^gp vtf phit sinh trong qui trinh thanh tra vi xtf I^ sau thanh tra de cic dto vj ttong nfii bfi he thfing vi cto bfi TTCN tham khio. Vi v^y, ddi hfii ttog cin bfi, edng chflc lim cfing tie TTCN KBNN ngoai vi|c n ^ l n cto cie n^i dimg ttong Sd tay nghigp vy ctog cin ty trang bi cho minh eie kiln thflc vl dao dflc n ^ l n ^ g p , kiln thfle vi phip lugt, cie kiitii ng^gm dfldc dflc rflt ttong cic ddt thanh tta di tiii^c hign edng tic TTCN theo dtog cic quy pham phip lui^ cie quy toih ciia Bfi Tii chinh vi KBNN.
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