According to inspection conclusion 834/KL-TTr of the Hai Duong Provincial Inspectorate , secondary schools in Tu Ky district rely on a number of expired legal documents to promulgate internal spending regulations; Paying per diem expenses to the Principal and Vice Principal of the school but not being able to explain the reason for having to regularly go on mobile business trips for more than 10 days/month is not in accordance with regulations in Article 6 of Decision 32/2017/QD- People's Committee dated December 19, 2017 of Hai Duong Provincial People's Committee.
The public implementation of unit budgets is not complete as prescribed in Circular 61/2017/TT-BTC dated June 15, 2017, Circular 90/2018/TT-BTC dated September 28, 2018 of the Ministry of Finance; Circular 36/2017/TT-BGDDT dated December 28, 2017 of the Ministry of Education and Training, such as: Data on implementation of 6-month state budget estimates have not been made public; Some public forms and public decisions are not in accordance with regulations (Democracy Secondary School, Quang Trung, Phan Boi Chau); Not yet published on the school's website (Dem Dem Secondary School).
The Hai Duong Provincial Inspectorate also pointed out that Phan Boi Chau Secondary School's use of tuition and extra tuition money to buy air conditioners for the principal's office, council room, and voltage stabilizer for the administrative house is not appropriate according to the regulations at point a Clause 1, Article 7, Circular 17/2012/TT-BGDDT dated May 16, 2012 of the Ministry of Education and Training regulating the collection of tuition fees to pay remuneration for teachers directly teaching tutors, the management of tutoring and tutoring of students. school; spending money on electricity, water and repairing facilities for extra teaching and learning.
Democracy Secondary School has a number of documents for repairing incomplete acceptance and handover records; one-time purchase of goods and services worth over 200,000 VND without invoice; Spending % of money to buy books and notebooks for students for the revenue and expenditure department is not specified in the internal spending regulations.
For Nguyen Giap Secondary School, the monitoring of supplies and stationery is not strict (there is no record of import, export, inventory, and receipt of stationery); Expenses for repairing components for acceptance are incomplete.
Quang Trung Secondary School's monitoring of supplies and stationery is not strict (there is no record of import, export, inventory, and receipt of stationery); Some documents for repairing components for acceptance are incomplete, lacking records of status inspection; Overtime expenses without overtime notice; Payment of protection wages is higher than internal spending regulations.
Phan Boi Chau Secondary School has expenses from revenue from textbooks, notebooks, and school uniforms; Students' boarding fees do not have invoices according to regulations; Overtime expenses for the administrative department lack time sheets.
With the above limitations, the Hai Duong Provincial Inspectorate requests organizations to review and learn from experiences with organizations and individuals related to the limitations and shortcomings mentioned in the inspection conclusions. Along with that, organize the implementation of inspection conclusions and recommendations; Take measures to rectify, overcome and handle limitations and shortcomings in collection, management and use of funding sources.
Units develop and promulgate internal spending regulations applying legally effective documents; Standards, norms and spending levels must ensure compliance with regulations of competent state agencies; fully implement budget disclosure according to regulations; Use tuition and extra tuition money in accordance with regulations in Circular 17/2012/TT-BGDDT dated May 16, 2012 of the Ministry of Education and Training; When making payments, ensure that there are legal and valid invoices and documents according to regulations.
