u\/wy mCONG HOA XA HOI CHU NGHlA VIET NAM

Poc lap - I n do - Hanh nhucUBND HUYEN EA KARTHANH TRA HU YEN

m & ^

Ea Kar, ngay d ^thdng 10 ndm 2019Yr\ IIHNI)

//KET LUAN THANH TRA

tai UBND xa Cir Yang, huyen Ea Kar.Chuyen:

Thirc hien Quy^t dinh thanh tra s6: 59/QD-TTr ngay 9 thang 7 nam 2019 cua Chanh thanh tra huyen Ea Kar ve viec thanh tra hanh chinh; viec chip hanh Luat Ngan sach; viec quan ly su dung tai san cong; viec quan ly dhu tu XDCB; viec thirc hien cac chuang trinh muc tieu quoc gia; viec thu, chi quy huy dong dong gop theo phap lenh dan chu tai UBND xa Cu Yang, huyen Ea Kar;

Xet bao cao ket qua thanh tra ngay 20/8/2019 cua Truong doan thanh tra, y kien giai trinh cua Chu rich, ke toan UBND xa Cu Yang va cac to chuc, don vj, ca nhan co lien quan.

Ket qua thanh tra nhu sau:I. Khai quat chung:Xa Cu Yang nam ve phia Dong nam huyen EaKar, each trung tarn huyen khoang 30km,

co vi tri tiep giap voi cac xa nhu sau: Phia Dong giap xa Krong A huyen MDrak; Phia Tay giap xa EaPal huyen Eakar; Phia Nam giap xa Cu Bong huyen Eakar; Phia Bac giap xa Cu Prong huyen Eakar;

£* !v.-;

Xa Cu Yang tong dien tich dat tu nhien la 6.120ha, gom 15 thon; dan so 7.916 khau voi 1.680 ho, trong do: dan toe kinh chiem 57%, dan toe thieu so chiem 43%. Ty le ho ngheo nam 2017 la 34, 35%; ho can ngheo 355 ho chiem ty le 21,13%,. Xa chu yeu phat trien ve nong nghiep, ty trong nganh cong nghiep thuong mai dich vu con thap trong co cau kinh te, do vay ddi song nhan dan trong xa con gap nhieu kho khan, ty le ho ngheo con cao so voi cac xa Ichac trong huyen.

II. Ket qua thanh tra:l.Thanh tra hanh chinh:- Nam 2016:Tong so can bo, cong chuc la 37 nguoi, trong do: gom: 02 VP, 02 ke toan, 02 Tu phap -

ho tich; 02 CBVH- LDTBXH, 03 dia chinh; 01 chi huy trudng BCH quan sir xa, 20 can bo khong chuyen trach, 05 hop dong lao dong (gom: 01 bao ve, 01 cong bao, 01 tap vu, 01 xoa doi giam ngheo, 1 quan trang).

-Nam 2017:Tong so can bo, cong chuc la 36 nguoi, trong do: gom: 02 VP. 02 ke toan, 02 Tu phap -

ho tich; 02 CBVH- LDTBXH, 03 dia chinh, 01 chi huy trudng BCH quan sir xa; 19 can bo khong chuyen trach, 03 lao dong hop dong (gom: 01 bao ve, 01 cong bao, 01 tap vu, 01 xoa doi giam ngheo, 1 quan trang).

- Nam 2018:Tong so can bo, cong chuc la 35 nguoi, trong do: gom: 02 VP, 02 ke toan, 02 Tu phap -

ho tich; 02 CBVH- LDTBXH, 03 dia chinh; 01 chi huy trudng BCH quan sir xa; 18 can bo khong chuyen trach, 03 lao dong hop dong (gom: 01 bao ve, 01 cong bao, 01 tap vu, 01 xoa doi giam ngheo, 1 quan trang).

* Nhu vay, qua 3 nam thanh tra UBND Xa Cu Yang da bo tri, su dung bien che can bo cong chuc va ngudi boat dong khong chuyen trach cap xa theo Quyet dinh so: 67/QD-UBND ngay 18/03/2015 cua Chu tich UBND huyen Ea Kar; Quyet dinh so: 86/QD-UBND ngay 17/01/2017 cua Chu tjch UBND huyen Ea Kar; Quyet dinh so: 47/QD-UBND ngay

1

17/01/2018 cua Chu tjch UBND huyen Ea Kar. Co 07 nhan vien hop dong trong chi tieu bien che cho thi tuyen cong chirc lam cong tac chuyen mon.

2. Vice chap hanh Luat Ngan sach:2.1. Thirc hien dir loan thu, chi ngan sach trong nam 2016:2.1.1. Thu ngdn sack: •/

Dan vi tinh: dongTong thu

NS tren dja ban So sanh

Dir toan HDND xa giao

So tU'OTlg doi (%)

So tuyet doi (dong)

Noi dung Thuc hien

I. Thu tren dia ban (1+2) 1268.238.000.000 10.358.995.382 2.120.995.382

l.Cac khoan thu NSDP huo-ng 100% 72.000.000 71.128.000 99 (872.000)

- Thu phi, le phi 20.000.000 42.478.000 193 22.478.000•*A - Thu khac 13.300.00030.000.000 44.3 (16.700.000)

- Thu phat 20.000.000 15.350.000 (4.650.000)76.72.Cac khoan thu phan chia 181.000.000 306.359.000 169 125.359.000

- Thue dat phi nong nghiep 0 0 0 0

- Thue TNCN 141.000.000 265.112.000 188 124.112.000- Thue mon bai 40.000.000 41.247.000 103 1.247.000- Thu thue TNDN 0 0 0II.Thuchuyen nguon

77.208.382 77.208.382 0

III. Thu ket dir ngan sach nam truac 0 0

IV. Thu de lai chi quan ly qua NSNN 0 0 0

V. Thu bo sung tir NS cap tren 7.985.000.000 9.904.300.000 124,39 1.156.000.000

+ Thu bo sung CDNS 2.451.000.000 2.451.000.000 100 0+ Thu Bo sung NS co muc tieu__________ 5.534.000.000 7.453.300.000 135 1.919.300.000

* So sank ty le % giua die todn v&i thirc thu:Tong thu ngan sach xa tren dia ban so tien: 10.358.995.382d6ng dat 126%, vuot 26% so

vai DT HDND xa giao, tuong ung voi so tien vuot la: 2.120.995.382 dong. Cu th£: cac khoan thu phan chia theo ty le xa dugc huong thu so ti6n: 306.359.OOOddng dat 169% so voi DT HDND xa giao, vuot 69% voi so tien la: 125.359.000d6ng gom: thue mon bai thu tu ho ca nhan, ho kinh doanh so tien: 41.247.000 dong dat 103% tuong ung voi so tien vuot: 1.247.000d6ng; thue TNCN thu dugc so tien: 265.112.000d6ng dat 188% tang 88% tuong ung voi so tien vugt la: 124.112.000 dong. Thu chuyen nguon tu cac chuong trinh muc tieu dang thuc hien cua cac nam truoc chuyen sang thuc hien tiep s6 tien: 77.208.382d6ng; thu bd sung can doi ngan sach cap tren so tien: 2.451.000.OOOdong; thu bo sung co muc tieu tu ngan sach cap tren:7.453.300.000d6ng vugt 35% tuong ung so tien vugt la: 1.919.300.OOOdong. Tuy nhien, cac khoan thu xa huong 100% (thu phi, le phi; thu khac, thu phat) s6 ti£n:

2

71.128.000d6ng chi ciat 99%, giam 1% so voi DT HDND xa giao voi so tien giam la: 872.000 dong.

2.1.2 Chi tig an sack:DVT: Dong

SoTong chi NS xa So tuyet

doi (dong)Noi dung tU'OTlg

doiDy toan HDND giao Thuc hien(%)

Tong chi ngan sach xa 8.238.000.000 10.350.102.443 126% 2.112.102.443

I.Chi dau tirXDCB 0 638.941.000 0 638.941.000

l.XDCB tir ngu6n NS 0 638.941.000 0 638.941.000

Il.Chi thu’d’ng xuyen 8.164.000.000 9.172.466.443 112% 1.008.466.4431. Chi cong tac dan quan

tir ve, an ninh quoc phong

100.000.000 271.457.000 271 171.457.000V

•V

- Chi DQTV 70.000.000 198.890.000 284 128.890.000S

- Chi ANQP 30.000.000 72.567.000 242 42.567.000

4. Chi sir nghiep VHTT 13.610.000 62 (8.390.000)22.000.000

5. Chi sir nghiep PTTH 24.000.000 13.610.000 58 (10.390.000)

6. Chi sir nghiep TDTT 15.000.000 37.295.000 249 22.295.000

8. Chi sir nghiep kinh te 137.000.000 91.893.000 67 (45.807.000)

- Sir nghiep moi tnrang 24.000.000 13.000.000 54 (11.000.000)

- Sir nghiep khac 0 0 0 0

9. Chi sir nghiep xa hoi 625.000.000 1.500.000 (23.500.000)

- Tre mo coi, ngiroi gia khong noi nirong tira 25.000.000 1.500.000 6 (23.500.000)

-Khac 0 0

10. Chi quan ly NN, Dang, Doan the 7.793.000.000 8.715.101.443 112 922.101.443

Il.Chi khac 24.000.000 15.000.000 63 (9.000.000)

III. Chi chuyen nguon nam sau 538.695.000

IV. Dir phong ngan sach 74.000.000 0,00

V. Tiet Idem 20% d! THCCTL 0

Tong chi ngan sach xa so tien: 10.350.102.443d6ng dat 126%, viiot 26% so vdi DT HDND xa giao, tirong urng voi so tien vugt la: 2.112.102.443d6ng cu the nhir sau:

3

- Chi dan tir phat tri6n: s6 tidn: 638.941.OOOddng vuot 100% DT HDND xa giao, chi cong trinh von muc tieu chircmg trinh 135 (Trong do: cong trinh dirang giao thong thon 9 so tihn: 376.185.OOOd; Cong trinh dirang thon 13 so tien: 262.756.OOOd).

- Chi thuong xuyen: s6 ti6n: 9.172.466.443d6ng dat 112% tang 12% vai s6 tien tang:I. 008.466.443d6ng. Trong do: chi cong tac dan quan tir ve, an ninh quoc phong so tien: 271.457.000d6ng dat 271% KH HDND xa giao virot 171% vai s6 tien virgt la: 171.457.000d6ng (chi cho cong tac huan luyen dan quan tir ve); chi sir nghiep TDTT so tien: 37.295.000d6ng dat 249 % tirong irng vai so tien vuot 22.295.000d6ng; chi Quan ly nha nirac, Dang, Doan the va cac to chuc chinh tri xa hoi so tien: 9.172.466.443d6ng dat 112% dir toan HDND xa giao, tang 12% vai so tien tang la: 922.101.443d6ng. Ben canh do co mot so noi dung chi khong vuot du toan nhu: Chi khac so tien: 15.000.OOOd giam 9.000.000d; chi sir nghiep VHTT s6 ti6n: 13.610.000d chi chi 62% giam 8.390.000d, chi sir nghiep PTTH giam so tien: 10.390.OOOd; chi sir nghiep kinh te so tien: 91.893.OOOd (chi su nghiep giao thong, sua chua duang cac thon) dat 67%; chi sir nghiep moi truang so tien: 13.000.000 dong giamII. 000.000 dong, Chi dam bao xa hoi so chi 1.500.OOOd giam 23.500.000d6ng.

- Chi chuyen nguon: 538.695.000 dong trong do:+ Nguon von 135: 176.438.OOOd chuyen sang nam 2017 chi tra tiep cong trinh duang

giao thong thon 13 so tien: 159.409.OOOd; Duang giao thong thon 9 so tien: 17.574.OOOd;+ Nguon von sir nghiep: Sua chua ho EaKhua so tien: 11.712.OOOd; Sua chua ho EaDui

so tien: 350.000.OOOd.(do nam 2016 bi lu lut khong thi cong dugc nen da lam ta trinh chuyen von sang nam 2017 thuc hien).

2.2. Thirc hien dir toan thu, chi mi an sach trong nam 2017:

2.2.1. Thu ngan sdch:Tong thu

NSNN tren dia ban So sanh

Dy toan HDND xa

giao

So tirong . doi (%)

So tuyet doi (dong)

Noi dung Thirc hien

I. Thu ngan sach tren dja ban

7.036.000.00 11.877.023.93 169 4.841.023.9390 91. Cac khoan thu NSDP hirong 100% 75.000.000 105.335.000 140 30.335.000- Thu phi, le phi 25.000.000 25.705.000 102 705.000- Thu khac 30.000.000 9.760.000 32.5 (20.240.000)- Thu phat 20.000.000 25.175.000 125 175.000- Thu ban tai san 0 0 0 0- Thu hoi cac khoan chi nam truoc

0 44.695.000 0 44.695.000

2.Cac khoan thu phan chia 115.000.000 145.341.000 126 30.341.000

- Thue phi dat nong nghiep 0 0 0 0

- Le phi mon bai ho ca nhan, ho kinh doanh 25.000.000 22.950.000 92 (2.050.000)

- Le phi tnrcrc ba 90.000.000 122.391.000 136 32.391.0003. Thu chuyen nguon 0 538.695.000 0 538.695.000

4

/

4. Thu kct du- ngan sach nam truoc 0 8.892.939 0 8.892.939

5. Thu huy dong von doi ung 0 115.000.000 0 115.000.000

6. Thu bo sung tir NS cap tren

6.846.000.00 10.963.760.00 160 4.117.760.0000 0+ Thu Bo sung can doingan sach

5.997.000.00 5.997.000.000 100,00 00+ Thu BS co muc tieu 849.000.000 4.966.760.000 585 4.117.760.000

* So sank ty le % giiea die loan v&i thicc thu\Tong thu ngan sach xa so tien: 11.877.023.939d6ng, dat 169%, virot 69% so voi DT

HBND xa giao, tirong ung voi s6 tikn tang la: 4.841.023.939d6ng. Cu thk cac khoan thu 100% gom thu phi, le phi, thu bien phap tai chlnh s6 tikn: 105.335.000d6ng dat 140%, vugt 40% so voi DT HDNDxa tuong ung voi so tikn tang la: 30.335.000d6ng; Cac khoan thu phan chia theo ty le xa dugc huong gom (le phi truoc ba, thu4 phi ddt nong nghiep s6 ti6n: 145.341.000 d6ng dat 126% tang 26% tuong ung voi so tien tang la: 30.341.000 d6ng. Thu chuyln ngu6n tu cac chucmg trinh muc tieu dang thuc hien cua cac nam truoc chuyen sang thuc hien tiep so tiln: 538.695.000d6ng; Thu ket du ngan sach nam truoc: 8.892.939 dong; Thu bo sung can d6i ngan sach cap tren so tien: 10.963.760.000d6ng dat 160%, tang 60% so voi DT HDND xa giao, tuong ung so tien vugt la: 4.117.760.000 dong. Ben canh do co mot so chi tieu ve thu khac va le phi mon bai khong dat du loan dua ra anh huong den viec can doi chi ngan sach cu the: thu khac chi thu dugc 9.760.OOOd giam do voi DT 20.240.OOOd; thu le phi mon bai chi dat 92% tuong ung voi so tien giam 2.050.OOOd.

2.2.2. Chi nsdn sack:

t

i;t

V*

*

DVT: DongSo

Tong chi NS xa So tuyft doi (dong)

Noi dung tirongdoiDir toan giao Thuc hien(%)

Tong chi ngan sach 7.036.000.000 11.465.326.834 163 4.313.266.441I. Chidau tir XDCB 0 1.045.558.000 1.045.558.000- Chi dau tu XDCB 0 1.045.558.000 1.045.558.000H.Chi thirung xuyen 6.079.000.000 10.269.768.834 148 4.190.768.8341. Chi cong tac dan quan tu

ve, an ninh quoc phong 257.000.000 245.667.000 96 (11.333.000)

+ Chi DQTV 200.000.000 190.829.000 95 (9.171.000)+ Chi ANQP 57.000.000 54.838.000 96 (2,162.000)

4. Chi su nghiep VHTT 44.000.000 34.239.000 78 (9.761.000)■s

5. Chi su nghiep PTTH 42.000.000 36.050.000 85.5 (5.950.000)a 6. Chi su nghiep TDTT 25.000.000 59.860.000 239 34.860.000-•

8. Chi su nghiep kinh te 332.000.000 168.120.000 51 (163.880.000)- Su nghiep moi truong 59.000.000 35.000.000 59.3 (24.000.000)V

I - Sir nghiep giao thong 0 0 0 0-t - Su nghiep khac 0 0 0 0i

9. Chi su nghiep xa hoi 32.500.000 0 0 32.500.000Tre mo coi, nguoi gia khong noi nuoug tua + BHYT him 0 0 0xa+ Khac 32.500.000 0 0 32.500.00010.Chi quan ly NN, Dang,Doan the! 6.065.500.000 9.631.832.834 159 (3.566.332.834)

5

010059.000.00059.000.00011. Chi khac0100120.000.000120.000.000HI. Du- phong ngan sach

III. Chi chuyen nguon 30.000.00030.000.000Tong chi ngan sach xa so tien: 11.465.326.834d6ng dat 163%, vugt 63% so voi DT

HDND xa giao, tuong ung voi so tien virot la: 4.313.266.441 dong cu the nhu sau:Chi dau tu* phat trien: Nam 2017, ke hoach XDCB khong giao chi tieu dau nam ma

trong nam bo sung nguon von chirong trinh muc tieu quoc gia nong thon moi va chuong trinh muc tieu giam ngheo ben vung so tien chi : 1.045.558.OOOd (Trong do cong trinh dubng giao thong thon 9 so tien : 768.090.000 d; Cong trinh duong thon 5 di thon 6 so tien: 206.661.OOOd; Tra no cong trinh dirong thon 13 so tien: 70.807.OOOd)

Chi thircmg xuyen: so tien: 10.269.768.834 dat 148%, vugt 48% voi so tien vugt la: 4.190.768.834 dong. Trong do: chi cong tac dan quan tu ve, an ninh quoc phong so tien: 245.667.000 dong dat 96% KH HDND xa giao (chu yeu la chi cho boat dong bao ve an ninh trat tu an toan xa hoi va chi cho cong tac huan luyen dan quan tu ve); chi sir nghiep van hoa thong tin so tien: 34.239.000d6ng dat 78%; chi the due the thao so tien: 59.860.000d6ng dat 239% vugt 139% tuong ung voi so tien vugt 34.860.000; chi sir nghiep PTTH so tien: 36.050.000d6ng chi dat 85.5% giam 14.5% tuong ung voi so tien giam 5.950.OOOdong; chi sir nghiep kinh te so tien: 168.120.000 dong dat 51% so voi DT HDND xa giao, giam 49% voi so tien vugt la: 163.880.OOOdong ( chi sua chua dubng lien thon ); chi Quan ly nha nubc, Dang, Doan the va cac to chuc chinh tri xa hoi: 9.631.832.834 dong dat 159 % du toan HDND xa giao, so tien tang 3.566.332.834 dong.

* Chi chuyen nguon: 30.000.000 dong (Tien bao ve rung)do UBND huyen co QD bo sung vao ngay 30/12/2017 khong the thuc hien kjp nen don vi chuyen sang thang 1 nam 2018 chi cho cong tac bao ve rung.

* Chi du- phong: 120.000.000 dong ( dien tap theo NQ 28).

l

2.3. Thuc hien dir toan thu, chi ngan sach trong nam 2018:

2.3.1. Thu ngan sack:_______________________Tong thu

NSNN tren dja ban So sanh

SoDy toan HDND xa So tuyet doi

(dong)Noi dung

Thuc hien turong doi (%)giao

I. Thu ngan sach 7.384.000.000 17.506.554.658 237,09 10.122.554.658

1. Cac khoan thu NSDP hirdng 100% 70.000.000 57.130.000 81.6 12.870.000

- Thu phi, le phi 20.000.000 32.830.000 164.15 12.830.000- Thu khac 16.000.000 16.000.000- Thu khac 50.000.000 8.300.000 16,6 (41.700.000)2.Cac khoan thu phan chia

176.000.000 102.427.553 58,20 (73.572.447)

- Thue phi dat nong nghiep 1.000.0000 216.000 21,6 (784.000)

- Le phi mon bai ho ca nhan, ho kinh doanh 25.000.000 47.525.000 190,1 22.525.000

- Le phi tnroc ba 150.000.000 54.686.553 36,5 (95.313.447)3. Thu chuyen nguon 0 30.000.000 0 30.000.000

6

4. Thu ket du1 ngan sach nam truo’c 0 411.697.105 0 411.697.105

5. Thu huy dong von doi ung 0 0 0 0

6. Thu b6 sung tir NS cap tren 7.138.000.000 16.905.300.000 9.767.300.000236,84

+ Thu Bo sung can doi ngan sach 5.866.000.000 5.866.000.000 100,00 0

+ Thu BS co muc tieu 1.272.000.000 11.039.300.000 867,87 9.767.300.000* So sank ty le % giita dir to an v&i thiec thu:Tong thu ngan sach xa so tien: 17.506.554.658 dong, dat 237,09%, vuot 137,09% so voi

DT HDND xa giao, tirong ung voi so tien tang la: 10.122.554.658 d6ng. Cu the: Thu chuyln nguon tu cac chuong trinh muc tieu dang thuc hien cua cac nam truoc chuyen sang thuc hien tiep so tien: 30.000.000d6ng; Thu ket du ngan sach nam truoc: 411.697.105d6ng; Thu bo sung can doi ngan sach cap tren so tien: 16.905.300.000 dong dat 236,84%, tang 136,84% so voi DT HDND xa giao, tuong ung so tien vuot la: 9.767.300.OOOdong. Tuy nhien, cac khoan thu 100% gom thu phi, le phi, thu bien phap tai chinh so tien: 57.130.000 dong chi dat 81,6% giam 18,4% so voi DT HDND xa tuong doi voi so tien giam la: 12.870.000 dong; Cac khoan thu phan chia theo ty le xa duoc huong gom (le phi truoc ba, thue phi dat nong nghiep, le phi mon bai ca nhan) so tien: 102.427.553d6ng chi dat 58,2% giam 41,8% tuong ung voi so tien giam la: 73.572.447d6ng.

2.2.2. Chi ns an sach:

. K-N/

)l

JD VT: Dong

SoTong chi NS xaN6i dung tU'O’ So tuyet

doi (dong)Thyc hien doiDu* toan giao

(%)Tong chi ngan sach (9.702.785.586)7.384.000.000 17.086.785.586 231

3.370.315.00I. Chi dau tu* XDCB 0 3.370.315.000 03.370.315.00- Chi diu tu XDCB 0 3.370.315.000 0

ILChi thirong xuyen 7.264.000.000 (3.405.831.586)10.669.831.586 1471. Chi cong tac dan quan

tu ve, an ninh quoc phong 257.000.000 58.550.202315.550.202 123

+ Chi DQTV 200.000.000 (12.600.000)187.400.000 94+ Chi ANQP 57.000.000 71.150.202128.150.202 225

4. Chi sir nghiep VHTT 44.000.000 35.000.000 (9.000.000)805. Chi sir nghiep PTTH 42.000.000 37.000.000 88 (5.000.000)6. Chi sir nghiep TDTT 25.000.000 25.000.000 100 08. Chi su nghiep kinh te 332.000.000 214.000.000 64 (118.000.000)- Su nghiep moi truong 59.000.000 30.000.000 51 (24.000.000)- Su nghiep giao thong 0 0 0 0- Su nghiep khac 0 0 0 0

1.849. Chi su nghiep xa hoi 32.500.000 598.000.000 565.500.0000Tre mo coi, nguai gia khong nod nuemg tua + BHYT him xa

0 0 0

+ Khac 32.500.000 598.000.000 1.84 565.500.0000

7

10.Chi quan ly NN, Dang, Doan the

2.976.781.3841469.390.281.3846.413.500.000(34.000.000)4225.000.00059.000.00011. Chi khac

000120.000.000III. Dy phong ngan sachIV. Chi chuyen nguon 3.037.248.0003.037.248.000

9.391.0009.391.000V. Chi nop tra ngan sach _____ ^ ________________ ____________________Tong chi ngan sach xa so tien: 17.086.785.586 dong dat 231%, vugt 131% so voi DT

HDND xa giao, tucrng ung voi so tien vugt la: 9.702.785.586 dong cu the nhu sau:- Chi dau tir phat trien: Nam 2018, ke hoach XDCB khong giao chi tieu dau nam ma

trong nam bo sung nguon von chuong trinh muc tieu quoc gia nong thon mod va chuong trinh muc tieu giam ngheo ben vung so tien chi: 3.370.315.OOOd (Trong do: chi cong trinh dubng giao thong thon 9 so tien : 1.177.211.OOOd; cong trinh dubng giao thong thon 8 di thon 10 so tien : 957.000.OOOd; Cong trinh dubng giao thong thon 4 so tien: 996.878.000d; Cong trinh dubng giao thong thon 9 di thon 10 so tien: 142.280.OOOd; Cong trinh dubng thon 10 di thon 13 so tien: 69.144.OOOd ; Chi tra dubng giao thong thon 9 nam 2017 so tien: 27.802.OOOd).

- Chi thirbng xuyen: so tien: 10.669.831.586 dat 147%, vugt 47% vbi so tien vugt la: 3.405.831.586 dong. Trong do: chi cong tac dan quan tu ve, an ninh quoc phbng so tien: 315.550.202 dong dat 123% KH HDND xa giao ( chu yeu la chi cho boat dong bao ve an ninh trat tu an toan xa hoi va chi cho cong tac huan luyen dan quan tu ve); chi sir nghiep xa hoi dat 1.840% tuong ung vbi so tien vugt: 565.500.OOOd; chi Quan ly nha nubc, Dang, Doan the va cac to chuc chinh tri xa hoi: 9.390.281.384d dat 146% du toan HDND xa giao vugt 46% tucrng ung vbi so tien vugt: 2.976.781.384d ( chi tra mot so che do chinh sach nhu chi tra che do CCTL, chinh sach muc tieu bo sung trong nam). Ben canh do cb mot so noi dung chi khong vugt so vbi du toan nhu: chi sir nghiep van hba thong tin so tien: 35.000.000d6ng dat 80% tuong ung vbi so tien giam: 9.000.000d6ng; chi sir nghiep PTTH so tien: 42.000.000 dong chi dat 88% giam 12% tuong ung vbi so tien giam 5.000.000d6ng; chi sir nghiep kinh te so tien: 214.000.000d6ng chi dat 64% so vbi DT HDND xa giao giam 36% vbi so tien giam la: 118.000.OOOd (chi sua chua dubng lien thon);

- Chi chuyen nguon: 3.037.248.000 dong. Gbm:+ Von chuong trinh 135: 32.737.000d. Tiep tuc chi tra dubng thon 9; chuyen nguon

dubng thon 5 di thon 6 so tien: 1.948.OOOd;+ Von Nong thon mbi: 2.976.978.OOOd. Tiep tuc su dung cho cong trinh: Dubng giao

thong thon 10 di thon 13 so tien: 2.930.856.OOOd; cong trinh dubng thon 8 di thon 10 so tien: 43.000.OOOd; Cong trinh dubng thon 4 so tien: 3.122.OOOd;

+ Von ho trg lu lut ngan sach tinh: sua chua hoi trubng sb tien: 1.533.OOOd;+ Von ho trg lam nha ngubi cb cong so tien: 47.000.OOOd nhung don vi chi cho nhung

ngubi cb cong dugc hubng theo dung doi tugng so tien: 21.000.000d. S6 ti6n con lai 26.000.OOOd don vi chuyen nguon.

- Chi nop tra ngan sach: doi vbi nguon bo sung cb muc tieu do da het nhiem vu chi van con du so tien: 9.391.000 dong (cong trinh dubng thon 5 di thon 6).

* Qua thanh tra cho thay:- Ve thu ngan sach: Trong ba nam 2016, 2017, 2018, UBND xa chua thuc hien tot cong

tac don doc thu cac khoan thu xa hubng 100% nhu thu phat, thu khac, thu le phi trubc ba, le phi mon bai nen cac chi tieu thu da so giam so vbi chi tieu ma HDND xa giao. Nguon thu tang chu yeu do thu bo sung tu ngan sach cap tren, thu bo sung cb muc tieu, thu chuyen nguon tu cac chuong trinh muc tieu, cac du an, nguon CCTL, nguon du phbng va cac ngubn khac chua thuc hien xong chuyen sang cac nam thuc hien tiep.

- Ve chi ngan sach:Qua kiem tra so sach, chung tu ke toan chi ngan sach trong 3 nam 2016, 2017, 2018,

don vi thuc hien dung theo quy dinh cua nha nubc, chung tu ke toan co ban dugc cap nhat ghi

8

chep day dii, cac che do thanh loan cho can bo, cong chirc cua xa va cac che do cho cac thon deu thirc hien day du dam bao theo dir toan dirge giao; cac khoan chi cho cac chirong trinh muc tieu deu thuc hien dung doi tuong, co ho so chung tir ke toan day du theo quy djnh ciia Nha nuoc. Nhtrng nhiem vu chi phat sinh ngoai du toan dau nam deu co quylt djnh b6 sung dir toan va dugc HDND xa thong qua tren co so quyet djnh bo sung co muc tieu cua UBND huyen. Cong tac quyet toan dung thoi gian, so lieu quyet toan khop dung voi xac nhan cua KBNN. Nam 2018 chua dugc phong TC-KH tham tra quyet toan.

Tuy nhien trong viec chap hanh Luat Ngan such nha nir&c con mot sd ton tai cu the:- Nani 2016, mot so chiing tir chi thanh toan khong du dieu kien thanh toan nhir:+ Nam 2016, don vj da chi tra sai che do khong dung doi tuong phu cap thu hut theo

Nghj djnh so: 116/ND-CP va phu cap cong vu theo Nghj djnh so: 34/ND-CP cho 7 can bo xa la cong chuc tarn tuyen gom: ba Bao Thj Hoa Linh; ba Le Thj Thiiy Duong; ba Tran Thj Nho; ong Nguyen Xuan Hoa; ong Nguyen Huy Phan; ong Nguyln van Hau; ong Nguyen Cong Ky voi tong so tien: 204.802.900 dong (co bang ke so tien chi tiet kem theo). Trong do: Chi sai che do phu cap cong vu so tien: 53.895.500 dong va chi sai che do phu cap thu hut so tien: 150.907.400 dong. Ben nam 2017, don vj da truy thu tir cac ca nhan dugc tong so tien: 54.000.000 dong (theo phuong an trir luong hang thang). Nam 2018, 2019 dung viec truy thu. Nhu vay, so tien con phai truy thu tir cac ca nhan tren la: 150.802.900 dong.

-Nam 2017:+ HB s6 0039155 ngay 17/11/2017 s6 tihn 660.000d (VPP); HD s6 0096287 ngay

10/8/2017 so tien 2.000.000d (nuoc); HB so 0039198 ngay 24/11/2017 so tien 2.965.000d (co) ko co chu ky nguai mua hang;

+ Mot so giay di duong khi thanh toan khong ghi ngay thang noi di va nai den.- Nam 2018:+ Hoa don s6 0041721 ngay 14/3/2018 s6 tihn 1.400.000d; HB s6 0041905 ngay

26/3/2018 so tien 3.600.000d tren chi tieu ngay thang nam ghi bang muc song...+ Mot so giay di duong khi thanh toan khong ghi ngay thang noi di va noi den.3. Quan ly, sir dung tai san cong:Tat ca TSCB, CCDC lau ben tai noi sir dung cua xa deu dugc quan ly tot, co che do tu

sua bao duong thudng xuyen de phuc vu cho boat dong cua don vi. Trong nam don vj mo so chi tiet theo doi tai san, CCDC lau ben tai noi su dung theo dung quy djnh. Hang nam deu kiem ke danh gia lai tai san va thanh ly tai san het thoi gian sir dung hoac hu hong khong the sir dung dugc theo dung quy trinh. Cuoi nam hanh chinh co kem ke tai san va bao cao tai san cho cap quan ly dung quy djnh.

4. Viec thirc hien cac chirong trinh muc tieu quoc gia:4.1.Nam 2016: *- Tien dien cap cho ho ngheo:Tong kinh phi da cap trong nam: 378.672.000dTong so da chi quyet toan:Tong so dugc cap: 689 ho trong do: ho ngheo: 631 ho va 58 doi tugng bao trg xa hoi

muc ho trg 46.000d/thang Trong do so tien ho ngheo dugc nhan: 348.312.000d; d6i tugng bao trg xa hoi: 30.370.000d .

- Tien ho trg han han: mire ho trg la do dan tu ke khai co ban tu quan thon va chi bg xac nhan muc do thiet hai.

Tong kinh phi da cap trong nam: 144.000.000dTong so da chi quyet toan:Tien ho trg han han do UBND xa cap true tiep cho dan co danh sach ky nhan day dii.- Chirong trinh ho trg phat trien san xuat: (ho trg bo sinh san) noi dung nay da dugc

Thanh tra ban dan toe da kiem tra nam 2018 va co bien ban lam viec. Doan thanh tra khong kiem tra.

378.672.000d

144.000.000d

9

4.2.Nam 2017:- Tien dien cap cho ho ngheo:T6ng kinh phi da cap trong nam:Tong so da chi quyet toan:T6ng s6 duoc cdp: 535 ho ngheo muc h§ tro 46.000d/thang. Tien dien ho ngheo do can

bo phu trach xoa doi giam ngheo cap true tiep cho dan co danh sach ky nhan day du.- Ti£n ho tro* lu lut nam 2016: thuc hien theo Quyet dinh so: 331/QD-UBND ngay

25/4/2017 ve viec tam ung ngan sach co muc tieu 2017 de ho tro giong khoi phuc san xuat do thien tai gay ra trong nam 2016. Co 425 ho duoc h§ tro, muc ho tro la do dan tu ke khai co ban tu quan thon va chi bo xac nhan muc do thiet hai.

Tong kinh phi da cap trong nam: 126.280.000d Tong so da chi quyet toan:Tien ho tro lu lut do can bo phu trach nong nghiep cap true tiep cho dan co danh sach

A

ky nhan day du.- Ho tro’ xay nha 167: Theo quyet dinh so 33/2015.Tong kinh phi da cap trong nam: 54.000.000d Tong so da chi quyet toan:So ton chuyen ket du:Tong so ho duoc ho tro 11 ho muc ho tro 4.500.000d/ho co danh sach ky nhan day du,

ho so ho tro nha 167 gom bien ban xac nhan xay dung nha a hoan thanh dua vao su dung; Bien ban hop thon ban giao nha a hoan thanh dua vao su dung.(con 01 ho khong du dieu kien de chi).

295.320.000d295.320.000d.

126.280.000d

49.500.000d4.500.000d.

- Chirung trinh ho tru phat trien san xuat: (ho tro bo sinh san) noi dung nay da duoc thanh tra ban dan toe kiem tra nam 2018 va co bien ban lam viec.

4.3.Nam 2018:- Tien dien cap cho ho ngheo:Tong kinh phi da cap trong nam: 266.064.000d Tong so da chi quyet toan:try ** y

Tong so duoc cap: 482 ho ngheo muc ho tro 46.000d/thang. Tien dien ho ngheo do can bo phu trach xoa doi giam ngheo cap true tiep cho dan co danh sach ky nhan day du.

- Ho tro1 von phat trien san xuat: (ho tro bo sinh san) thuc hien theo Quyet dinh so: 718/QB-UBND ngay 13/9/2018 Ve viec phe duyet du an ho tro phat trien san xuat cho cac ho ngheo thuoc nguon von chuong trinh 135 nam 2018 tai xa Cu Yang.

Tong kinh phi da cap trong nam: 228.000.000d Tong so da chi quyet toan:Chi mua 1970 kg bo don gia HO.OOOd/kg quy doi thanh 11 con bo cap cho 11 ho cor /k \ r \ ' #danh sach nhan bo kem theo chung tu, ho so ke toan day du theo quy dinh.- Ho tro nha toe mai con bao so 12:Tong kinh phi da cap trong nam: 172.000.OOOd

t r r

Tong so da chi quyet toan:Tong so ho duoc ho tro 43 ho muc ho tro 4.000.000d/ho co danh sach ky nhan day du,

ho so ho tro nha gom Bien ban xac nhan muc do thiet hai do ban tu quan, cho bo xac nhan.- Ho tro xay nha 167: Theo Quyet dinh so: 33/2015 Tong kinh phi da cap trong nam: 108.000.OOOd Tong so da chi quyet toan:Tong so ho duoc ho tro 24 ho muc ho tro 4.500.000d/ho co danh sach ky nhan day du,

ho so ho tro nha 167 gom Bien ban xac nhan xay dung nha 6 hoan thanh dua vao su dung;Bien ban hop thon ban giao nha 6 hoan thanh dua vao su dung.

* H6 tro vat lieu xi mang: Theo QB s6: 720/QB-UBND ngay 11/9/2018 cua UBND huyen Ea Kar. Giao cho UBND xa Cu Yang so tien: 360.000.000d de ho tro vat lieu xi mang

266.064.000d •

228.000.000d

172.000.000d

108.000.000d

10

thirc hien chirang trlnh dau tir xay dimg NTM va xay dirng do thj van minh tir ngu6n thu tibn su dung dat ngan sach cap huyen nam 2018. Tuy nhien, UBND xa da dung s6 iibn dugc cdp vh de chi tra ng cac cong trinh xay dgng ca ban do UBND xa lam chu dhu tu la khong dung noi dung va muc dich ciia Quyet dinh va chirang trinh muc tieu NTM. Cu thb:

- Nam 2017 s6 tibn: 180.000.000d.+ Chi tra lam dirang Nong thon moi dirong thon 5 di thon 6 so tien: 138.232.000d ( Chi

tra tien TTQT cong trinh so tien: 5.953.000d; chi tra xay lap so tien: 132.279.000d) con lai so tien: 41.768.000d dang de lai trong TK tai KB.

- Nam 2018 s6 ti&i: 180.000.000d.+ Chi tra lam dubng von NTM thon 4 s6 ti^n: 53.647.000d (Trong do: Chi tra tibn giam

sat s6 tibn: 25.544.000d; Chi TTTK s6 tibn: 4.400.000d; chi tra lap BCKTKT: 23.703.000d) s6

tien con lai: 126.353.000 dong dang de lai trong TK tai KB.* Ho tro1 xay dumg nha o’ ngiroi co cong:Tong kinh phi da cap trong nam: 47.000.000dTong so da chi quyet loan:

i r y 7 >

Tong so con ton chuyen nguon:* Doan thanh tra da tien hanh di xac minh thuc te tai mot so ho thu hirong co ten trong

danh sach nhan tien ho trg ciia xa doi voi cac chirang trinh muc tieu tren. Ket qua xac minh cho thay: cac ho dirge xac minh deu cho biet da ky va nhan tien ho trg theo dung danh sach nhan tien va da ky liru tai UBND xa.

5. Cac khoan thu, chi huy dong theo phap lenh dan chu:Can cur vao ket qua kiem tra tinh hinh thu, nop ve UBND xa cua cac thon hang nam; doi

chieu voi ket qua kiem tra churng tir, so sach do ke toan cung cap ve tinh hinh thu chi cac quy cong, chuyen dung, boat dong tai chinh khac, cac khoan thu ho chi ho cua xa nam 2016, nam 2017 va nam 2018 nhir sau:

S.l.Thu, chi quy cong chuyen dung va boat dong tai chinh khac nam 2016:

21.000.000d26.000.000d

9*

>

r^p A w1 on nam 2015 mang sang 2016

So thu trong nam So chi

trong namIon cuoi

namSTT Noi dung

Quy cong chuyen dung

Quy ANQP 47.180.690 27.015.000 50.000.000 24.195.690Quy DODN 79.373.000 28.780.000 108.153.000Quy Khuyen hgc 220.000 220.000Quy Phong Chong TT 45.187.300 0 25.000.000 20.187.300XaPhong chong TT(n6p huyen) 2.500.000 2.500.000 0

fTl ATong 171.960.990 58.295.000 77.500.000 152.755.990

5.2.Thu, chi quy cong chuyen dung va boat dong tai chinh khac nam 2017:_____________________ ______________ _________ DVT: Dong

fTp A WIon nam 2016 mang sang 2017

So thu trong nam So chi

trong nam

rw-i X X •Ton cuoi namSTT Noi dung

Quy cong chuyen dung01

Quy ANQP 24.195.690 10.690.000 0 34.885.690Quy DODN 108.153.000 27.710.000 25.000.000 110.863.000Quy Khuyen hoc 220.000 220.000

11

Phong chong TT(n6p huyen) 2.000.000

Quy Phong Chong XT 10.687.00020.187.300 0 9.500.000xanr ATong 152.755.990 38.402.000 34.500.000 156.655.690

5.3.Thu, chi quy cong chuyen dung va boat dong tai chinh khac nam 2018:_____________________ _____________ ___________________DVT: Dong

Ton nam 2017 mang sang 2018

So thu trong nam So chi

trong nam Ton cuoi namNoi dungSTT

01 Quy cong chuyen dung

Quy ANQP 34.885.690 0 0 34.885.000Quy PGDN 110.863.000 29.860.000 35.500.000 105.223.000Quy Khuyen hoc 220.000 220.000Quy Phong Chong XT 10.687.000 10.687.000xa

Tong 156.655.690 29.860.000 35.500.000 151.015.000

- Hang nam don vi xay dung dur loan trinh Hoi dong nhan dan xa phe chu^n dk buy dong cac nguon thu tu quy cong chuyen dung phuc vu cho boat dong cua xa ; Cac nguon thu tu cac quy deu co ke hoach giao cho cac thon thu nop vao xa , tat ca cac khoan thu dbu sur dung bien lai, chung tu ke toan theo quy dinh va nop vao KBNN huyen thong qua tai khoan ti6n gui cua xa. Cac nguon thu hang nam deu dugc quyet toan cong khai vdi cac thon theo dung quy dinh.

6. Vice quan ly dau tu* xay dung co1 ban:Trong 3 nam, UBND xa Cu Yang lam chu dau tu 23 cong trinh (co danh sach cong

trinh kem theo). Trong do 3 nam tai dan vi cac hang muc cong trinh XDCB da dugc cac Doan thanh tra, kiem tra . Thanh tra huyen khong ki4m tra nhu sau:

- Doan thanh tra so: 45/QD-TTr ngay 07/3/2018 cua Uy ban Dan toe da kiem tra cac hang muc cong trinh sau:

+ Duong giao thong thon 5 di thon 6;+ Duong giao thong thon 9.- Doan thanh tra so: 111/QD-SKHDT ngay 05/10/2017 cua So ke hoach dau tu da kiem

tra ho so cac hang muc cong trinh sau:+ Duong giao thong thon 13;+ Duong giao thong tu thon 7 di thon 8;+ Duong giao thong thon 9;6.1. Doan thanh tra so 59 tien hanh kiem tra thu*c te 10 cong trinh XDCB do

UBND xa lam chu dau tir gom cac cong trinh nhu sau:6.1. l.Nao vet, sua chica kenh ho chua nirac Ea Dui.- Don vi thi cong: Cong ty TNHH Due Tan; Ngay khdi cong: 19/9/2017; Ngudn: V6n

sir nghiep;- Tong muc dau tu dugc phe duvet: 377.305.000d. Trong do: CP xay kip: 311.990.000d;

CPQLDA:7.460.000d; CP TVDT: 33.221.000d; CP khac: 24.634.000d;- Tong muc dau tu dugc quyet toan: 324.468.000d. Trong do: CP xay lap:

311.990.000d; CP hang muc chung: 12.478.OOOd.- Cong trinh da dugc nghiem thu dua vao su dung;- Cong trinh chua co tham tra quyet toan;- Don v| da tra het CP xay lap cho DVTC s6 ti6n 311.990.000d.6.1.2. Cdi tao ndng cap diccmg thon 2 di dap thicy lai Ea Ngao.

12

- Dan vi thi cong: Cong ty TNHH XD Due Tan; Ngay khoi cong: 12/6/2017; Ngudn von bo sung co muc tieu;

- Tong muc dau tu duoc phe duyet: 798.807.000d. Trong do: CP xay kip: 649.445.OOOd; CP QLDA: 19.068.000d; CP TVBT: 81.436.000d; CP khac: 48.858.000d;

- Cong trinh chua co tham tra quyet loan.- Don vi da chuyen tra het CP xay lap cho DVTC so tien: 798.807.OOOd.6.1.3.Nang cap dudmg giao thong thon 7 di thon 8 xd Cu Yang, huyen Ea Kar.- Don vi thi cong: Cong ty TNHH Phuc Cuong; Ngay khoi cong: 01/9/2016;- Nguon von: Nong thon moi;- Tong muc dau tu duoc phe duyet: 1.500.000.OOOd. Trong do: Chi phi xay lip:

1.266.361.OOOd; chi phi QLDA: 28.607.000d; chi phi TVBT: 125.010.000d; chi phi khac: 67.873.OOOd; CP du phong: 12.149.000d.

- Quyet toan duoc phe duyet: 1.473.005.OOOd. Trong do: Chi phi xay lip:1.310.710.OOOd; chi phi QLDA: 25.934.000d; chi phi TVDT: 117.310.000d; chi phi khac:19.051.OOOd.

- Cong trinh da duoc nghiem thu dua vao su dung;- Da co tham tra quyet toan; don vi thanh toan 1.473.005.OOOd.6.1.4. Khac phuc, sua chua cong tieu kenh chinh ho chua nude Ea Dui, xd Cu Yang.- Don vi thi cong: Cong ty TNHH Phuc Cuong; Ngay khoi cong: 04/9/2018;- Nguon: Von su nghiep;- Tong muc dau tu duoc phe duyet: 401.066.OOOd. Trong do: CP xay lap: 323.706.OOOd;

chi phi TVDT: 51.791.000d; CP QLDA: 10.061.000d; CP khac: 15.508.000d.- Quyet toan dupe phe duyet: 372.026.OOOd. Trong do: CP xay lap: 321.796.000d; chi

phi TVDT: 46.198.000d; CP khac: 4.032.000d.- Cong trinh da dupe nghiem thu, dua vao su dung.- Da co tham tra quyet toan. Don vi thanh toan 372.026.000 d6.1.5. Ten cong trinh: Hoi tnc&ng Uy ban nhdn dan xd- Don vi thi cong: Cong ty TNHH Phuc Cuong; Ngay khoi cong: 20/11/2018;- Ngay hoan thanh: 26/12/2018;- Nguon: Von ngan sach huyen nam 2018;- Tong muc dau tu dupe phe duyet: 402.744.OOOd trong do: Chi phi xay lap:

339.700.000d; chi phi quan ly du an: 11.149.OOOd; chi phi tu van dau tu xay dung:36.447.OOOd; chi phi khac: 15.448.000d;

- Tong muc de nghi quyet toan: 401.414.OOOd trong do: Chi phi xay lap: 339.700.OOOd; chi phi quan ly du an: 11.149.000d; chi phi tu van dau tu xay dung: 35.447.000d; chi phi khac: 15.118.OOOd;

- Cong trinh da dupe nghiem thu dua vao su dung;•> r

- CT chua co tham tra quyet toan;- UBND xa da thanh toan: 401.414.000d.6.1.6. Dudmg giao thong thon 8 di thon 10- Don vi thi cong:C6ng ty TNHH xay dung Hoang Lan; Ngay khoi cong: 20/9/2018;- Nguon: Nong thon moi;- Tong muc dau tu dupe phe duyet: 1.116.984.OOOd. Trong do: CP xay lap:

995.347.000d; CP QLDA: 23.379.000d; CP tu win: 35.980.000d; CP khac: 12.511.OOOd.- Cong trinh da dupe nghiem thu dua vao su dung;- Cong trinh chua co tham tra quyet toan;- UBND xa da thanh toan cho DVTC CPXL so tien: 957.000.OOOd;6.1.7. Khac phuc, sua chua ngdm trdn qua thon 11 xd Cu Yang, huyen Ea Kar.- Don vi thi cong: Cong ty TNHH xay dung Hong Khoa; Ngay khoi cong: 27/02/2018

thoi gian hoan thanh 27/5/2018.

13

- Ngu6n: NS tinh BS CMT 800 trieu phan con lai nguon von SN.- Tong mire dau tu dirge phe duyet: 801.244.000d. Trong do: CP xay lap: 673.954.000d;

CP QLDA: 19.787.000d; CP TVBT: 69.915.000d; CP khac: 37.588.000d- Quyet loan dirge phe duyet: 777.982.000d. Trong do: CP xay lap: 684.577.000d; CP

QLDA: 20.099.000d; CP TVDT: 65.126.000d; CP khacr8.180.000d- Cong trinh da dirge nghiem thu.- CT da co tham tra quyet toan.- UBND xa da thanh toan so tien : 776.666.000d.6.1.8. Duong giao thong thon 4, xa Cu Yang, hnyen Ea Kar.- Don vi thi cong: Cong ty TNHH xay dimg Hong Khoa; Ngay khdi cong: 12/9/2018;- Nguon: Nong thon moi- Tong muc dau tu dirge phe duyet: 1.135.000.OOOd. Trong do: CP XL: 996.878.000d;

CP QLDA: 23.415.000d; CP TVDT XD: 53.647.000d; CP khac: 12.204.000d; CP dir phong: 49.844.OOOd.

- Cong trinh da dugc nghiem thu dua vao su dung.- UBND xa da thanh toan het CP XL cho don vi thi cong so tien: 996.878.000d.

•> r

- Cong trinh chua co tham tra quyet toan.6.1.9. Duong thon 3:- Don vi thi cong: Cong ty TNHH Dung Ngpc Phat; Ngay khdi cong: 12/6/2017;- Nguon: Von sir nghiep- Tong muc dau tu dugc phe duyet: 599.820.OOOd. Trong do: CP xay lap: 491.446.OOOd;

CP QLDA: 14.429.000d; CP TVDT: 56.841.000d; CP khac: 37.104.000d.- Quyet toan dugc phe duyet: 576.873.000d. Trong do: CP xay lap: 506.484.000d; CP

QLDA: 8.555.OOOd; CP TVDT: 55.688.000d; CP khac: 6.146.000d.- Cong trinh da dugc nghiem thu.- CT da co tham tra quyet toan:- UBND xa da thanh toan: 575.910.OOOdDoan thanh tra kiem tra tai 09 cong trinh, co ban cac don vi thi cong dung theo ho so

thiet ke dugc phe duyet.6.1.10. Truong Mam non Huong Duong (Diem truong thon 11). Hang muc: Nha lop

hoc 01 phong, sdn, cong vd tuong rdo.- Don vj thi cong: Doanh nghiep TN xay dung Chi Dung; Ngay khdi cong: 01/4/ 2016;- Nguon: Von NS: 400.000.OOOd, con lai von huy dong ddi ung XDCSVC trong nha

trudng trong cac nam hgc de tra dan.- Tong muc dau tu dugc phe duyet: 1.044.513.OOOd. Trong do: CP xay Hp:

926.350.000d; CP QLDA: 22.749.000d; CP TVDTXD: 65.091.000d; CP khac: 30.223.000d.- Tong muc dau tu dugc quy4t toan: L000.207.000d. Trong do: CP xay lip:

910.293.000d; CP QLDA: 22.749.000d; CP TVDTXD: 58.796.000d; CP khac: 8.369.000d.UBND xa da thanh toan cho DVTC theo ngudn von bs v6: 400.000.000d; Nha trudng

da huy dong trong PHHS va da tra cho DVTC sd tien: 247.000.OOOd. Con no sd ti6n: 263.293.000d.

- Cong trinh da dugc nghiem thu dua vao su dung.- Cong trinh da co tham tra quyet toan:* Doan thanh tra kiem tra hien trang cong trinh: DVTC da thi cong thi4u khdi lugng so

vdi quyet toan da dugc phong TC-KH huyen tham tra quyet toan nhu sau:+ Hang muc san be tong: Khdng co BT da 4x6 vua XM max50. Thi6u 10,56m3 x

961.880d = 10.157.OOOd.+ Hgng muc nha lap hgc 01 phong: Thilu 1 Aptomat 1 pha 30A = 1 cai x 135.OOOd =

135.OOOd; Op tudng tru cot gach ceramic 250 x 400 theo ban ve thi cong dp tudng cao 90cm nhung thuc te cao 80cm. Thieu 2,6m2 x 399.000d = 1.037.000d.

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+ Hang muc tirang rao: Ve tranh tirong rao A-B 2 mat nhirng thirc it chi ve 01 mat. Thilu 14,2m2 x 780.000d = 11.076.000d.

Nhu vay: Cong trinh nha lop hoc 01 phong, san, cong, tirong rao thuoc phan hieu.. trirdng mam non Hirong Dirong. DNXDTN Chi Dung da thi cong thi4u kh6i luong xay Dp so voi Quyet toan xay lap tong so tien la: 22.405.000d (Hai mtrai hai trieu bon tram le nam nghin dong y).

I$

III: Ket luan; xu’ ly; kien nghi:1. Ket luan:

1.1. Ve thanh tra hanh chinh:- Uu diem: Qua 3 nam thanh tra UBND Xa Cu Yang da bo tri, sir dung bien che can bo

cong chuc va ngudi boat dong khong chuyen trach cap xa theo dung cac Quyet dinh giao chi tieu hang nam cua Chu tich UBND huyen Ea Kar; Don vi tra luong va cac khoan phu cap cho cac doi tuong duoc hudng day dii theo quy dinh. Trong thdi gian Thanh tra huven lam viec chua thay ai co y kien hay don thu kien nghi gi ve cac che do chinh sach, cac khoan phu cap duoc hudng cua ca nhan.

1.2. Viec chap hanh Luat ngan sach nha nude:1.2.1. Ve thu ngan sach:- Uu diem: Qua thanh tra cong tac thu ngan sach tai UBND xa Cu Yang trong 03 nam

cho thay viec quan ly thu, nop ngan sach nha nude, don vj chap hanh dung quy dinh cua Luat ngan sach nha nude, hau het cac khoan thu deu thuc hien theo du toan. Cac ngudn thu deu su dung hoa don, bien lai tai chinh va nop het vao ngan sach nha nude thong qua he thong KBNN huyen va duoc hach toan phan, chia cac ngudn thu dung quy dinh; co md so ke toan ghi chep phan anh dung trinh tu thu tuc Luat ngan sach quy dinh.

- Nhugc diem: Trong ba nam 2016, 2017, 2018, UBND xa thuc hien chua tot cong tac don doc thu cac khoan thu xa duoc hudng 100% nhu: thu phat, thu khac, thu le phi trude ba, le phi mdn bai nen cac chi tieu thu nay giam so voi chi tieu ma HDND xa giao.

1.2.2. Ve chi ngan sach:- Uu diem: Qua kiem tra so sach, chung tir ke toan chi ngan sach trong 3 nam 2016,

2017, 2018, don vi thuc hien chi theo quy dinh cua nha nude, chung tu ke toan cap nhat ghi chep day du, cac khoan chi co ban theo che do, dinh muc va tieu chuan quy dinh, dung voi quy che chi tieu noi bo cua don vi dua ra hang nam. Nhung nhiem vu chi phat sinh ngoai du toan dau nam deu co quyet dinh bo sung du toan va duoc HDND xa thong qua tren co so quyet dinh bo sung co muc tieu cua UBND huyen. Cong tac quyet toan va bieu mau theo quy dinh, so lieu quyet toan khdp dung voi xac nhan cua KBNN.

- Nhugc diem:+ Nam 2016, don vi da chi tra sai che do khong dung doi tugng phu cap thu hut theo

Nghi dinh so: 116/ND-CP va phu cap cong vu theo Nghi djnh so: 34/ND-CP cho 7 can bo xa la cong chuc tarn tuyen voi tong sd ti£n: 204.802.900 ddng .

-Nam 2017:+ HD sd 0039155 ngay 17/11/2017 sd tien 660.000d (VPP); HD sd 0096287 ngay

10/8/2017 sd tikn 2.000.000d (nude); HD sd 0039198 ngay 24/11/2017 sd ti6n 2.965.000d (cd) ko co chu ky ngudi mua hang;

+ Mot so giay di dudng khi thanh toan khong ghi ngay thang noi di va noi den.-Nam 2018:+ Hoa don sd 0041721 ngay 14/3/2018 sd tiSn 1.400.000d; HD sd 0041905 ngay

26/3/2018 so tien 3.600.000d tren chi tieu ngay thang nam ghi bang muc sdng...

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+ Mot s6 gidy di dirdng khi thanh toan khong ghi ngay thang noi di va ncri den.1.2.3. Doi voi viec ch^p hanh ch§ do hach toan MLNS, k£ toan lap bao cao quyet

toan thu, chi tai chinh tai do'n vj:- Ve chung tu- k6 toan: Don vi cap nhat luu trir tuong doi day du theo quy dinh.- V£ s6 sach k4 toan: Don vi co md s6 sach ghi chep phan anh day du cac nghiep vu

kinh te phat sinh.- Ton tai: Chira md so theo doi rieng tung ngudn quy cdng chuyen dung.

- Ve cong tac chap hanh che do bao cao tai chinh:+ Hang nam don vi deu lap bao cao quyet toan cac ngudn quy cd xac nhan cua KBNN

huyen Ea Kar va da duoc co quan Tai chinh cap huyen tham tra, quyet toan;+ Don vi chira lap bang tong hop cap phat dir toan, thanh toan chuong trinh muc tieu;

von sir nghiep duoc giao hang nam theo quyet toan chi cua don vi;+ Don vi chua cd bao cao chi tiet vice chuyen ngudn; ket du ngan sach hang nam theo

quyet toan thu, chi ngan sach; Don vi chua dupe phdng Tai chinh- Ke hoach tham tra quyet toan nam 2018.

3. Doi voi viec quan ly, sir dung tai san cong, CCDC lau bien: Don vi quan ly, su dung tai san cdng, CCDCLB tai noi su dung dung muc dich. Hang nam deu phan anh tinh hinh tang, giam TSCD. Cudi nam hanh chinh lap bien ban kiem ke tai san va bao cao cho cap quan ly dung quy dinh.

4. Viec quan ly chi cac chirong trinh muc tieu quoc gia:- iTu diem: Cac khoan chi cho cac chuong trinh muc tieu deu thuc hien dung quy dinh,

dung ddi tuong. Hd so chung tu ke toan thanh toan theo quy dinh cua Nha nude.- Nhirpc diem: Ddi voi chuong trinh hd trp xi mang xay dung ndng thdn mdi: UBND

xa da dung so tien: 217.423.000ddng dupe cap ve de chi tra no cac cdng trinh xay dung co ban do UBND xa lam chu dau tu la khdng dung ndi dung va muc dich cua Quyet dinh giao kinh phi. Con ton tai TK tien giu cua don vi tai KBNN huyen Ea Kar so tien: 142.577.000 dong, chua su dung.

5. Doi voi thu, chi quy cong chuyen dimg va boat dong tai chinh khac: Hang nam don vi xay dung du toan trinh Hdi dong nhan dan xa de huy dong cac ngudn thu tu quy chuyen dung de phuc vu cho boat dong cua xa; Cac ngudn thu tu cac quy ddu co kd hoach giao cho cac thdn thu nop vao xa, cac khoan thu deu su dung bien lai, chung tu kd toan theo quy djnh va ndp hdt vao tai khoan tien gui cua xa md tai KBNN huyen. Cac ngudn thu hang nam dupe quyet toan cdng khai voi cac thdn theo dung quy dinh, cac chuong trinh muc tieu co ban thuc hien dung theo quy dinh va hudng dan cua co quan cd thdm quydn.

6. Doi voi chi dau tir xay dung co* ban:* Uu diem:- Ve hd so cac hang muc cdng trinh xay dung, nang cap, sua chua deu cd chu truong

cua UBND huyen Ea Kar cho phep va bd tri vdn. Cac cdng trinh thi cdng deu tuan thu dung quy djnh cua Luat xay dung, tu giai doan chuan bi hd so dau tu den giai doan ket thuc dau tu nhu: cdng tac khao sat, lap du an dau tu; khao sat thiet ke ban ve thi cdng - du toan; lap bao cao kinh te ky thuat - du toan; trinh co quan cd tham quyen tham dinh; cdng trinh hoan thanh, lap hd^so thanh quyet toan cdng trinh hoan thanh co ban thuc hien dung theo quy dinh. Thanh toan bang chuyen khoan cho cac don vi thi cdng. Ngudn vdn dau tu huyen phan bd cho cdng trinh nao deu dau tu cho cdng trinh do, cac cdng trinh thi cdng dam bao dung tidn dp; da dupe

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nghiem thu ban giao cong trinh dira vao su dung va da phat buy dirge hieu qua kliong co hien tirgng lang phi.

Qua kiem tra thirc te tai cac cong trinh va doi chieu voi thiet ke, dir toan, quyet toan cac hang muc cong trinh xay dirng. Co ban chu dau tir va don vi thi cong da chap hanh day du theo thiet ke, dir toan va hop dong kinh te da ky.

* Nhuoc diem:

- UBND xa da de DNXDTN Chi Dung, thi cong cong trinh nha lop hoc 01 phong, san, cong, tuang rao thon 11 thuoc tnrong mam non Huong Duong nam 2016, thieu khoi luong xay lap so voi Quyet toan xay lap cua don vi tong so ti£n la: 22.405.OOOd (Hai muai hai trieu b6n tram le nam nghin dong y).

- Ve cong tac nghiem thu, thanh quyet toan:Tai thoi diem thanh tra cac cong trinh ( Ho chua Ea Dui thi cong 2017; Duong di dap

thuy loi Ea Ngao thi cong 2017; Sua chua hoi truong UBND xa nam 2018; Duong giao thong thon 8,10 thi cong 2018; Duong giao thong thon 4 thi cong 2018) da hoan thanh nghiem thu ban giao dua vao su dung nhung den nay chua dugc phe tham tra quyet toan khong dung quy dinh tai DiSu 22 TT s6: 09/2016/ TT- BTC ngay 18/12/2016, cua Bo Tai chinh;

Cac ton tai, thieu xot neu tren thuoc ve trach nhiem cua Chu tich UBND xa nhiem ky 2016 - 2021 va ke toan thu, chi UBND xa.

2. Xir ly:2.1. Ve kinh te:- Thu hoi nop ngan sach nha nuac so tien: 173.207.900 dong, gom: 22.405.OOOd,

Doanh nghiep TN xay dung Chi Dung thi cong nam 2016, thieu khoi luong so voi quylt toan xay lap cong trinh nha lop hoc 01 phong, san, cong va tudng rao truong mam non Huong Duong (diem truong thon 11); 150.802.900 dong chi tra phu cap cong vu, phu cap thu hut nam 2016 cho 07 nguoi HDLD tarn tuyen, chua phai la cong chuc xa la khong dung quy djnh cua Nghj dinh s6: 34/2012/ND-CP ngay 15/4/2012; Nghi dinh s6: 116/2010/ND-CP ngay’ 24/12/2010 cua Chinh phii. Chanh thanh tra ban hanh Quyet dinh thu hoi sau.

- Giao Chu tich UBND xa thu hoi so tien: 191.879.000 dong, da chi tra no cho cac cong trinh XDCB, tu nguon NS huyen cap ve de ho tra xi mang xay dung NTM cua xa nam 2017 & 2018 la 360 trieu; Lam thu tuc nop tra lai nguon va co ke hoach mua xi mang cap cho cac thon, buon to chuc lam duong giao thong theo Quyet dinh giao kinh phi cua UBND huyen va thanh toan vai ngan sach huyen theo quy dinh cua phap luat.

2.2. Ve hanh chinh:- Giao cho Chu tjch UBND xa, to chuc kiem diem trach nhiem cua minh va ke toan da

de nhung ton tai, thieu sot da neu tai Ket luan thanh tra. Ho sa kiem diem (Trich bien ban cuoc hop; Ban kiem diem ca nhan cua 3d/c neu tren) nop ve Thanh tra huyen cham nhat la ngay 20/10/2019, de tong hap bao cao Chu tich UBND huyen theo quy dinh cua phap luat.

3. Kien nghi:3.1. Voi Chu tich UBND xa Cir Yang:

* r

- Yeu cau chu tri, phoi hop vai ben thi cong 5 cong trinh xay dung, sua chua cac nam neu tren chua dugc tham tra quyet toan. Hoan thien ho sa quyet toan giu phong TC-KH huyen to chuc tham tra, de co ca sa thanh quyet toan nguon von theo quy dinh cua Luat ngan sach Nha nuac, thai gian hoan thanh ngay 15/12/2019. Nop bao cao, po to Bien ban tham tra nop ve Thanh tra huyen de tong hgp bao cao Chu tich UBND huyen theo quy djnh cua phap luat.

- Yeu cau Chu tich UBND xa Cu Yang chi dao ke toan to chuc thuc hien cong tac ke toan con ton tai da neu tai Ket luan thanh tra khi quyet toan thu, chi ngan sach nam, bo sung

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bane tong hop thu, chi cac chirong trinh muc tieu; von sir nghiep bo tri XDCB. Bao cao chi tiet chuyen nguon; Bao cao chi tiet ket dir ngan sach nha niroc. Ra soat nguon muc tieu; nguon von sir nghiep cua timg cong trinh da het nhiem vu chi, nop tra lai NSNN theo quy dinh cua Luat ngan sach Nha nuoc.

- Yen cau cac cong trinh sua chtra nang cap, XDCB mdi khi nghiem thu hoan thanh dira vao sir dung phai to chuc tham tra quyet loan theo quy dinh tai Dieu 22 TT so: 09/2016/ TT- BTC ngay 18/12/2016, cua Bo Tai chinh.

3.2. Voi Trirong phong Tai chinh- Ke hoach:De nghi ban hanh van ban don doc cac don vi true thuoc UBND huyen, thuc hien quyet

toan cac cong trinh sua chua, xay dung, mua sam co su dung nguon von ngan sach Nha nude theo quy dinh tai Dieu 22 TT so: 09/2016/ TT- BTC ngay 18/12/2016, cua Bo Tai chinh; TT so: 64/2018/TT-BTC ngay 30/7/2018 cua Bo Tai chinh quy dinh ve quyet toan du an hoan thanh thuoc nguon von NSNN.

3.3. Voi Chu tjch UBND huyen Ea kar:Kinh de nghi Chu tich UBND huyen chi dao cac co quan chuc nang cua huyen, to chuc

thi tuyen cong chuc cap xa, theo chi tieu bien che duoc cap co tham quyen giao, de thuc hien nhiem vu chuyen mon theo quy dinh cua phap luat can bo cong chuc.

Tren day la Ket luan thanh tra thanh ve viec thanh tra thanh tra hanh chinh; viec chap hanh Luat ngan sach Nha nude; viec quan ly su dung tai san cong; viec quan ly dau tu XDCB; viec thuc hien cac chuong trinh muc tieu quoc gia; viec thu, chi quy huy dong ddngygdp theo phap lenh dan chu tai UBND xa Cu Yang, huyen Ea Kar./. /

CHANH THANH TNoi nhdn:- Thanh tra tinh (b/c);- UBND huyen (b/c);- Chii tich UBND huyen (b/c);- D/c Chiln, PCT UBND huyen (b/c);- Lanh dao thanh tra;- Phong TC-KH;- UBND xa Cu Yang (t/h);- CT. UBND xa Cu Yang (t/h);- Cong TTDT huyen (de cong khai);- Cong khai tai UBND xa;- Luu h/s ttr, VT.

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