Một số kiến nghị về việc triển khai xây dựng quy chế phối hợp giữa KTNN với HĐND và UBND trong hoạt động kiểm toán

DIEN DAN

Mot so kien nghi ve viec trien khai

xay dung quy che phoi hop

giUa RTNN vdi HDND va UBND

trong hoat dong kiem toan

II NGUYEN HUYNH TINH ( KTNN Khu vuc IX)

Tren co sd chi dao efla

Liiidi dao KTNN va

gop y ciia cAc Vu chflc

nang ve vide thi cUeiii

vide kj' ket cjiiv die

phdi hpp de lam co sd rut kinh

nghidm trieii klifu didn rpng ve

sau, Kiem toan NhA iiiidc kliii viic

IX dil ban bac di den thdng idiat

vdi Liiidi dao HDND va UBND

tiidi Tien Giang de xay dilng iipi

dung quy did phdi hop trong boat

dpiig kiem toAii.

Do quy did phdi hpp dupe ky

ket viio tliAiig 8/2009 udn \idc

phdi hop chil yen tap trung til

kliau trien kliai thue ludn iduem

\u lioiit dpng kiem toAii cua Doan

kiem toAii tai cac liiiydn va don vi

ngaidi cAp tinh vA khau kdt thflc

boat dpng kiem toAii de hoan

tliAiih Bao cao kiem toAii. Thuc

Iiidn cAc iipi dung quy diidi trong

cdng tAc kiem loan, bAo cAo kiem

toan, Doan Kidm toAn dii xiiy

dung tidn dp cdng vide de thong

tin cho dia phuong npi dung cu

thd idiii: thdi gian lam vide, thdi

diem cung cAp tiu lieu hd so, thdi

giau giu du tliAo eho don \i, thdi

gian giai triidi, thdi gian phAt

hanh bAo cao de tiio dieu kien

clui dpng siip xdp cdng ride efla

Hpi ddng idiaii diin, Ly biui idiiin

diin trong phdi hpp vdi Riem toan

NhA nude idiAni bd tri hpp ly

khoa hpc \e iibiiii luc, tiet kiem

ve kiidi phi, hieu qiui \e thoi giiui

dAp flng tdt cho cdng tac kiem

toiiii lai Ciic (l(»ii \ j (hi toiiii, iiiiaii

sach xa, ngan sAch huyen va tinh.

Trudc kill ket thflc boat dpng

kiem toAu tai cae don vi de budc

V Ao giai doan tdng hpp lap BAo

cao kiem toAii, Liiidi dao RTNN

RV IX V a Laidi dao DoAn kiem

toAii clui dpng td chflc mpt budi

hpp dc trao ddi idiiing vAii dd iidi

bat qua diiiili giA ciia doAii tai dja

phuong va idiiing vAii de cdn

nhieu y kidn kliAc idiau vdi

Thuong true HDND tinh, Uyban

idiiiii diiii tiidi va mot sd co quan

chuydn mdn tdng hpp tmc thupc

UBND tinh. Qua cupe hpp iiAy da

tliAo luan phan tich de di den

thdng idiAt ride xfl ly giAi quyet

mpt sd npi dung co bAn phAt sinh

trong qiiAii ly de dua vao tdng hpp

bao cAo kiem toAii. Til dd da tao

thuan lpi ti'oiig vide dua ra nlian

xet, kien nghi kiem toAii dflng

chuan muc theo ehinh sAch ehe

dp pliAp luat hidn liAiili viia cd

xem xet thuc tien phu hpp vdi

thuc td cpian ly ciia dia phuong

ndn mang tinh klia thi eao hon

trong thuc hidn, ban di e thfl tuc

lieii quan den ride xii ly giAi triidi

va tra ldi giila DoAn vA dja

phuong troug qua trinh hoAu

tludii BAo cAo va klii thdng qua

npi dung BAo cAo kiem loan vdi

cUa phuong.

Ngoiu ra, Liiidi dao kiem toan

khu vile va lanh dao DoAn kiem

toan cflng da tham kliAo y kien

danh gia efla Hpi ddng idiaii diiii,

Uy biin iiliiin diin, cAc don vi dupe

kiem toan \e boat dpng ciia DoAn

Riem toAii, phong cAch lAm ride

eiia kiem toAii vidn, cAch xfl ly

edng ride kiem toAn ciia thAnh

ridn Doiui Kiem toAn sau khi kdt

thflc cupe kiem loan ngan sAch

cha phuong, nham kip thdi khac

phuc nhflng tdn tai, thidu sdt, gcip

pIiAii nang cao chAt lupng boat

ddng kiem toiin. Qua dd, xAc lUiih

DoAn kiem toAn da tao dupe mdi

quan he gAn giu vdi dja phuong,

klidng phat hidn hAidi ri vi pham

quy che boat dpng Doan kiem

toan; vi pham quy tAc flng xfl cua

kiem toAii ridn.

Ve phia HDND tinh, trdn tiidi

tliAii xay dung quy che phdi hpp

dil dieu chinh ride xem xet, phd

chuan quyet toAn ngan sAch nam

2008 troug ky hpp HDND tiidi

gifla nam troug tliAiig 7/2009

sang ky hpp cudi iiiini v ao thang

12/2009 sau khi cd kdt qua kiem

toAu efla Kiem toAii NhA nude. Til

dd bAo eao quyet toAii thu, d u

ngiiii sAch nam 2008 efla tinh

Tidn Giang da cUeii chinh theo y

kidn Rdt luan efla DoAn kiem

toAii Nha iiilde trudc khi trmh ra

ky hpp HDND tiidi dupe sfl thuan

lpi la klidng phai lAp cac thfl tuc

hidu chinh idiii cAc niim triKic do

chua cd su bAn bac phdi hpp gifla

RTNN-HDND-LBND tinh.

L y ban idiaii diin tinh Tien

Giang thflc hidn quy che phdi

hpp, trdn co sd tien dp cong ride

efla Doan kiem toan dii chi dao

cac don vi dupe kiem toAn thuc

bidn tdt cAe yen can cua Doan

48 T AP CH I KIEM TDA N I SD 3 NAM 2D 1 D