Chuyen de Mo Tai Khoan Tai Kho Bac Phuc Vu de an 500 2011

Chng trnh MTQG xy dng nng thn mi

BAN CH O CHNG TRNH MTQG XY DNG NNG THN MI TNH QUNG NAM

TI LIU O TO CN B LM CNG TC XY DNG NNG THN MI*******

CHUYN : M TI KHON, TM NG, THANH TON VN CHNG TRNH MC TIU QUC GIA XY DNG CHNG TRNH NNG THN MI

Tam K, 2011

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CHUYN M TI KHON, TM NG, THANH TON VN CHNG TRNH MC TIU QUC GIA XY DNG CHNG TRNH NNG THN MI PHN A: M V S DNG TI KHON Quy nh lin quan n cng tc m v s dng ti khon: Thng t s 109/2011/TT-BTC ngy 01/8/2011 ca B Ti chinh hng dn v vic m ti khon ti Kho bc Nh nc trong iu kin p dng TABMIS. I. Khi nim, phn loi ti khon: Ti khon ca cc n v, t chc, c nhn c m ti KBNN l kt hp cc phn on trong k ton (COA), bao gm m ti khon k ton c kt hp vi cc on m khc do B Ti chnh quy nh trong Ch k ton nh nc p dng cho H thng thng tin qun l Ngn sch v Kho bc (TABMIS) ban hnh theo Thng t s 212/2009/TT-BTC ngy 06 thng 11 nm 2009 ca B Ti chnh; trong , m n v c quan h vi ngn sch (VQHNS) l m bt buc dng phn bit ti khon ca tng n v, t chc khc nhau. Tu theo yu cu qun l v ni dung s dng kinh ph, cc loi ti khon ca cc n v, t chc, c nhn m ti KBNN c phn loi c th nh sau: 1/ Ti khon d ton: c m cho cc n v th hng kinh ph ca NSNN, cc t chc ngn sch theo hnh thc cp bng d ton gm: ti khon d ton chi thng xuyn, d ton chi u t xy dng c bn (TXDCB), d ton chi u t pht trin khc, d ton chi kinh ph u quyn; d ton chi chuyn giao 2/ Ti khon tin gi c m cho cc n v s dng ngn sch (VSDNS), n v s nghip, cc t chc, c nhn bao gm m ti khon k ton thuc Nhm 37 - Phi tr tin gi ca cc n v, c th nh sau: - Ti khon tin gi ca cc c quan hnh chnh, n v s nghip: Tin gi d ton, Tin gi thu s nghip, Tin gi khc. - Ti khon tin gi ca x: Tin gi vn u t do x qun l, Tin gi cc qu cng chuyn dng, Tin gi khc. - Ti khon tin gi ca d n. - Ti khon tin gi c mc ch. - Ti khon tin gi ca cc t chc, c nhn. - Ti khon tin gi ca cc qu. - Ti khon tin gi c bit ca cc n v. 3/ Ti khon c tnh cht tin gi m cho cc n v, t chc bao gm m ti khon k ton c th nh sau: - Ti khon tin gi thuc Nhm 35 - Phi tr v thu ngn sch c m cho cc c quan thu (ti chnh, thu, hi quan) phn nh cc khon thu ph, l ph trc khi trch np ngn sch nh nc, cc khon thu hng tm nhp, ti xut v cc khon tm thu khc. - Ti khon phi tr v tin, ti sn tm gi ch x l c m cho cc c quan thu phn nh cc khon phi tr v tin, ti sn tm gi ch x l theo quy 2


nh ca php lut v c m chi tit theo c quan Ti chnh, c quan Hi quan, c quan Thu v cc c quan khc. - Ti khon phi tr khc c m phn nh cc khon phi tr khc ngoi ni dung cc ti khon m theo ni dung nu trn. II. Nguyn tc kt hp ti khon 1/ Nhm ti khon d ton - Cc on m ca ti khon d ton ca n v, t chc gm: M ti khon k ton - M cp ngn sch - M VQHNS (M D n - i vi chi u t). - Cc ti khon tm ng, ng trc, chi ngn sch nh nc c s dng khi n v, t chc rt d ton ngn sch chi tiu, hoc thanh ton vi cc n v, t chc khc. Cc on m ca ti khon ny gm: M ti khon k ton - M cp ngn sch - M VQHNS (M D n - i vi chi u t). 2/ Nhm ti khon tin gi Cc on m ca ti khon tin gi thuc nhm ti khon Phi tr tin gi ca cc n v, t chc gm: M ti khon k ton - M cp ngn sch - M VQHNS (hoc M s n v c giao dch vi KBNN). Trng hp ti khon khng theo di chi tit theo m cp ngn sch, m ti khon gm: M ti khon k ton - M VQHNS (hoc M s n v c giao dch vi KBNN). 3/ Nhm ti khon tin gi tm thu, tm gi, ti khon tin gi ca cc t chc c nhn, Cc on m ca ti khon tin gi tm thu, tm gi, ti khon tin gi ca cc t chc c nhn, gm: M ti khon k ton - M VQHNS (hoc M s n v c giao dch vi KBNN). III. Nguyn tc cp m n v c quan h vi ngn sch 1. C quan ti chnh cp m VQHNS theo nguyn tc sau: Mi n v c quan h vi ngn sch c c quan ti chnh cp 1 m VQHNS duy nht v c s dng trong sut qu trnh hot ng, t khi thnh lp cho n khi chm dt hot ng. M VQHNS c cp s khng c s dng li cp cho n v c quan h vi ngn sch khc. i vi cc Ch u t, ngoi m VQHNS ca Ch u t, tng d n TXDCB s c cp m d n. M s VQHNS gm 7 k t: NX1X2X3X4X5X6, trong : - N l k t phn bit m s, c quy nh: N = 1, 2 dng cp cho cc n v d ton cc cp, VSDNSNN. N = 3 dng cp cho cc n v khc c quan h vi ngn sch. N = 7, 8 dng cp cho cc d n TXDCB. - X1X2X3X4X5X6 l s th t ca cc n v c quan h vi ngn sch. Quy trnh cp m thc hin theo quy nh ti Quyt nh s 90/2007/QBTC ngy 26/10/2007 ca B trng B Ti chnh; Quyt nh s 51/2008/QBTC ngy 14/07/2008 ca B trng B Ti chnh v vic sa i, b sung Quyt nh s 90/2007/Q-BTC ca B trng B Ti chnh. 2. KBNN cp m s n v giao dch vi KBNN theo hng dn ca Tng Gim c KBNN trong cc trng hp sau: 3


- Cc n v, t chc c giao dch vi KBNN, nhng cha c c quan ti chnh cp m VQHNS theo Quyt nh s 90/2007/Q-BTC v Quyt nh s 51/2008/Q-BTC ca B trng B Ti chnh (khng thuc i tng c cp m N = 1, 2, 3, 7, 8); - Cc n v, t chc c cp m VQHNS, nhng do yu cu qun l cn m thm ti khon tin gi c cng m ti khon k ton theo di chi tit cc khon tin gi khc nhau. - Cc n v, t chc, c nhn c c quan Nh nc c thm quyn yu cu hoc cho php m ti khon ti KBNN. IV. M ti khon: Nm 2011, Chng trnh xy dng m hnh nng thn mi c Th tng Chnh ph thng k vo danh mc chng trnh mc tiu quc gia theo Quyt nh s 2331/Q-TTg ngy 20/12/2010, chng trnh c u t t cc ngun vn: NS TW, NS tnh, NS huyn c b sung c mc tiu cho ngn sch x, ngun vn NS x v cc ngun vn khc ,.. Phng thc cp pht theo phng thc rt d ton, cp qua hai knh: kinh ph u t v kinh ph s nghip. 1. H s m ti khon: - Giy ng k m ti khon v mu du, ch k (Mu s: 01/MTK); - Quyt nh thnh lp Ban qun l xy dng NTM x; - Quyt nh b nhim chc v ca Ch ti khon (Th trng n v), K ton trng (hoc ngi Ph trch k ton) nu cha c trong Quyt nh thnh lp Ban qun l d n; - Giy chng nhn ng k m s VQHNS ca Ban qun l Xy dng NTM x (i vi d n l giy ng k m d n) 2. Ni dung chi tit h s m ti khon 2.1. Giy ng k m ti khon v mu du, ch k (Mu s: 01/MTK) - Giy ng k m ti khon v mu du, ch k c lp thnh 4 bn v phi ghi y cc yu t quy nh trn mu; do Ch ti khon k tn v ng du ca n v gi c quan KBNN ni n v m ti khon (KBNN tr n v, t chc, c nhn m ti khon 01 bn); - Giy ng k m ti khon v mu du, ch k ng k vi KBNN c gi tr k t ngy ng k n khi n v, t chc, c nhn ng k li mu du, ch k (gi KBNN Giy ngh thay i mu du, ch k) hoc ng ti khon, ngng giao dch ti KBNN. * Mt s quy nh c th: a. V ch k * Ch k th nht: l ch k ca Ch ti khon (hoc ngi c u quyn lm Ch ti khon) v ngi c u quyn k thay Ch ti khon. - Ch k ca Ch ti khon l ch k ca Th trng n v, t chc c ghi trong Quyt nh thnh lp n v hoc vn bn ca c quan Nh nc c thm quyn, hoc ch k ca ngi c u quyn lm Ch ti khon theo quy nh ca Php lut. - Ch k ca ngi c y quyn k thay Ch ti khon l ch k c ghi trong Giy ng k m ti khon v mu du, ch k. 4


(Cc n v khng cn gi Kho bc Quyt nh b nhim ca ngi c u quyn k thay Ch ti khon). * Ch k th hai: l ch k ca K ton trng hoc ph trch k ton, ti v ca n v v ngi c u quyn k thay K ton trng. - Trn Giy ng k m ti khon v mu du, ch k cn ghi r h, tn, chc v ca ngi ng k ch k; - Mi n v ch c ng k ti a 4 ngi k ch k th nht (Ch ti khon v 3 ngi c u quyn); 3 ngi k ch k th hai (K ton trng v 2 ngi c u quyn). Mt s lu i vi cc d n u t: + Trng hp Ch u t trc tip giao dch vi KBNN, ch k th nht l ch k ca Th trng n v Ch u t (hoc ngi c k y quyn), ch k th 2 l ch k ca K ton trng n v ch u t (hoc ch k ca ngi c y quyn). + Trng hp Ban qun l d n m ti khon ti KBNN, ch k th nht l ch k ca trng Ban qun l d n (hoc ngi c k y quyn), ch k th 2 l ch k ca K ton trng Ban qun l d n (hoc ca ngi c y quyn). b. V mu du - Mu du ng k giao dch vi KBNN l du ca UBND x, c ng k vi c quan cng an, c ng thnh hai (02) du v phi r nt. c. Mt s quy nh khc cn lu - Tt c cc ch k (ch k th nht, ch k th hai) u phi c k vo tng lin chng t bng loi mc khng phai; khng c k lng bng giy than, k bng mc , bng bt ch; khng c s dng ch k dng in, photocopy hoc ch k khc du. Ch k trn chng t k ton ca mt ngi phi thng nht v phi ging vi ch k a ng k ti Kho bc Nh nc. - Du ca n v, t chc trn chng t phi ph hp vi mu du cn gi tr ng k ti Kho bc Nh nc. - Sau khi k vo chc danh Ch ti khon ti ni dung ... ngy .... thng ... nm... Ch ti khon, Ch ti khon phi ghi r h, tn bng mc thng (hoc ng du khc tn Ch ti khon) v ng du ca n v, t chc. * Khi thay i ngi k ch k th nht, hoc ngi k ch k th hai, tn n v (nhng khng thay i mu du) hoc thay i mu du: n v, t chc c ti khon ti KBNN lp Giy ngh thay i ch k, tn n v hoc mu du (Mu s: 02/MTK) gi KBNN ni giao dch. - S bn lp v gi KBNN tng t nh Giy ng k m ti khon v mu du, ch k. 2.2. Giy chng thc thnh lp n v Cc n v gi bn sao Quyt nh (hoc Giy chng thc) thnh lp ban qun l XD nng thn mi . (Bn sao phi c cng chng hoc do c quan cp trn trc tip qun l n v xc nhn). 2.3. Quyt nh b nhim chc v ca Ch ti khon, K ton trng 5


- Khi m ti khon ti KBNN, cc n v, t chc gi bn sao Quyt nh b nhim chc v ca Ch ti khon, K ton trng hoc vn bn giao nhim v ca K ton trng cho Ph trch k ton. - Trng hp Th trng n v khng trc tip lm Ch ti khon, u quyn cho cp ph lm Ch ti khon th phi c Giy y quyn cho ngi thay th v bn sao Quyt nh b nhim chc v ca ngi c y quyn. Trng hp n v khng c K ton trng (hoc Ph trch k ton), cng vic k ton giao cho cn b chuyn mn kim nhim th n v phi gi vn bn giao nhim v ca K ton trng (hoc Ph trch k ton) cho cn b kim nhim. - Trng hp c Quyt nh b nhim li chc v ca ngi ang ng k Ch ti khon, ca K ton trng hoc c vn bn phn cng li cho ngi ph trch k ton, cc n v, t chc phi gi KBNN ni giao dch cc vn bn b nhim hoc phn cng li. 2.4. Giy chng nhn ng k m s n v c quan h vi ngn sch: Ban qun l xy dng NTM c c quan Ti chnh cp Giy chng nhn ng k m s VQHNS - Giy chng nhn ng k m s VQHNS (Mu s 06A-MSNS-BTC) do c quan Ti chnh cp cho Ban qun l XD NTM c quan h vi NS (N = 3). - Giy chng nhn ng k m s VQHNS (Mu s 06B-MSNS-BTC) do c quan Ti chnh cp cho cc d n u t xy dng c bn (N = 7). V. S dng ti khon: 1. i vi ti khon d ton - Cc Ban qun l d n s dng ti khon d ton ny theo ng ch kim sot chi v ch thanh ton ngn sch nh nc hin hnh qua KBNN. - Cn c ti khon d ton m ti KBNN v kinh ph c NSNN cp bng d ton, Ban qun l lp chng t (Giy rt d ton NSNN, Giy rt vn u t, U nhim chi,) thc hin cc giao dch thanh ton. - Nghim cm cc Ban qun l rt tin t ti khon d ton chuyn vo ti khon tin gi, tr chi ph Ban qun l c trch t kinh ph d n. - Khng s dng ti khon d ton tip nhn cc khon thanh ton do cc n v khc chi tr, tr cc khon thanh ton t ti khon d ton b ngn hng hoc KBNN khc tr li (V d: do sai m ti khon k ton, sai tn n v th hng), cc khon np khi phc d ton v khon thu hi cc khon chi ngn sch, thu hi vn u t XDCB do n v SDNS, Ch u t np tr NSNN khi cha quyt ton ngn sch. 2. i vi ti khon tin gi chi ph BQL: - Cc ban qun l ch c s dng ti khon Tin gi chi ph BQL giao dch trong phm vi hot ng ca n v v ph hp vi ni dung ti khon ng k vi KBNN; ch c s dng trong phm vi s d C ca ti khon v phi theo cc quy nh ca ch thanh ton khng dng tin mt, ch qun l tin mt, ch ti chnh ca Nh nc. - Cc khon thanh ton trch t ti khon tin gi ca n v, t chc, c nhn phi cn c vo chng t chun chi hp l, hp php (U nhim chi, Giy np tin vo NSNN, ...) ca Ch ti khon. KBNN c quyn v c trch nhim trch ti 6


khon ca n v, t chc, c nhn thc hin thanh ton trong trng hp n v, t chc, c nhn vi phm k lut thanh ton, hoc c Quyt nh ca c quan Nh nc c thm quyn. PHN B: C CH CP VN 1/ i vi vn b sung c mc tiu t ngn sch Trung ng h tr ngn sch x qua ngn sch a phng c thc hin nh sau: cn c vo vn bn ca B Ti chnh v vic b sung c mc tiu t ngn sch trung ng thc hin chng trnh; S Ti chnh thc hin rt d ton theo quy nh hin hnh, ng thi thng bo s b sung cho x qua cp huyn. 2/ i vi vn b sung c mc tiu t ngn sch cp tnh, cp huyn h tr cho ngn sch x: - Cn c vo vn bn ca S Ti chnh v vic b sung c mc tiu t ngn sch cp tnh cho ngn sch cp huyn (chi tit n cp x) thc hin chng trnh; Phng Ti chnh - K hoch thc hin rt d ton theo quy nh hin hnh, ng thi thng bo kp thi s b sung c mc tiu t ngn sch cp huyn h tr ngn sch cp x theo quy nh. - Cn c vo vn bn thng bo v vic b sung c mc tiu t ngn sch cp huyn cho ngn sch cp x thc hin chng trnh; c quan ti chnh x bo co UBND x quyt nh thng bo k hoch vn chng trnh cho Ban qun l x (ghi m s d n, m CTMT,...), ng gi KBNN ni giao dch lm cn c nhp d ton vo chng trnh TABMIS; PHN C: TM NG , THANH TON VN I/ Cc quy nh lin quan n cng tc kim sot chi: - Thng t lin tch s 26/2011/TTLT-BNNPTNT-BKHT-BTC hng dn mt s ni dung thc hin Quyt nh s 800/Q-TTg ngy 04/6/2010 ca Th tng Chnh ph v ph duyt Chng trnh mc tiu Quc gia xy dng nng thn mi giai on 2010-2020; - Thng t s 24/2008/TT-BTC ngy 14/3/2008 ca B Ti chnh hng dn qun l, s dng v thanh ton quyt ton kinh ph s nghip kinh t thc hin cc nhim v, d n quy hoch; - Thng t s 75/2008/TT-BTC ngy 28/8/2008 ca B Ti chnh hng dn qun l vn u t thuc ngun vn NS x, phng; - Thng t s 72/2010/TT-BTC ngy 11/5/2010 ca B Ti chnh hng dn c ch c th v qun l, s dng chi ph v qun l d n ti 11 x thc hin n chng trnh xy dng th im m hnh nng thn mi thi k cng nghip ha, hin i ha; - Thng t s 79/2003/TT-BTC ngy 13/8/2008 ca B Ti chnh hng dn ch qun l, cp pht thanh ton cc khon chi NSNN qua KBNN;... II/ Quy trnh kim sot thanh ton vn u t: *Nhng vn chung: - M ti khon: BQL XD NTM c m ti khon ti Kho bc Nh nc ni thun tin cho vic kim sot thanh ton. Th tc m ti khon nh hng dn ti mc IV phn A. - Nguyn tc kim sot thanh ton vn cc d n u t: 7


+ KBNN kim sot thanh ton trn c s h s ngh thanh ton ca ch u t (BQL), KBNN cn c vo cc iu kin thanh ton c quy nh trong hp ng (s ln thanh ton, giai on thanh ton, thi im thanh ton v iu kin thanh ton) theo ngh ca ch u t. + KBNN thc hin thanh ton trc, kim sot sau i vi tng ln thanh ton ca cng vic, hp dng thanh ton nhiu ln v kim sot trc, thanh ton sau i vi cng vic, hp ng thanh ton 1 ln v ln thanh ton cui cng ca cng vic, hp ng thanh ton nhiu ln. + Ch u t (BQL) t chu trch nhim v tnh chnh xc, hp php ca khi lng thc hin, nh mc, n gi, d ton cc loi cng vic, cht lng cng trnh, KBNN khng chu trch nhim v vn ny. KBNN cn c vo h s thanh ton v thc hin thanh ton theo hp ng. + Qu trnh kim sot thanh ton vn u t, nu pht hin quyt nh ca cp c thm quyn tri vi quy nh hin hnh ca Nh nc phi c vn bn bo co cp c thm quyn ngh xem xt li v nu kin xut gii quyt. Qu thi gian ngh m khng nhn c tr li th c quyn gii quyt theo kin xut ca mnh. Nu nhn c kin tr li xt thy khng tho ng th vn gii quyt theo kin ca cp c thm quyn quyt nh, ng thi bo co ln cp c thm quyn cao hn v c quan ti chnh xem xt x l. + S vn thanh ton (bao gm c tm ng v thanh ton khi lng hon thnh) cho tng cng vic, hng mc cng trnh khng c vt d ton hoc gi trng thu, tng mc u t, tng d ton ca d n (i vi chi ph nm trong tng d ton). Tng s vn thanh ton cho d n khng c vt tng mc u t c ph duyt theo tng ngun vn. Tng s vn thanh ton cho d n trong nm (bao gm vn tm ng v thanh ton khi lng hon thnh) khng c vt k hoch vn c nm b tr cho d n. 1. Tm ng, thanh ton vn u t xy dng cng trnh: (p dng kim sot thanh ton cc d n pht trin h tng kinh t x hi) 1.1. M ti khon: - Ch u t m ti khon tm ng/thc chi kinh ph u t XDCB bng d ton thuc ngn sch cp x ti Kho bc nh nc (ni m ti khon giao dch ca ngn sch x). 1.2. Ti liu gi mt ln tr trng hp c b sung, iu chnh: a) i vi d n thc hin giai on chun b u t: - Vn bn ph duyt d ton chi ph cho cng tc chun b u t. - Vn bn la chn nh thu theo quy nh ca Lut u thu. - Hp ng gia Ch u t vi nh thu. b) i vi d n giai on thc hin u t: - Quyt nh ph duyt bo co kinh t - k thut xy dng cng trnh km bo co kinh t - k thut. - Quyt nh ph duyt d n u t xy dng cng trnh v Quyt nh ph duyt d ton km d ton chi tit (trng hp lp d n u t).

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- Vn bn la chn nh thu theo quy nh ca Lut u thu (gm u thu, ch nh thu, mua sm trc tip, cho hng cnh tranh, t thc hin v la chn nh thu trong trng hp c bit). - Hp ng gia ch u t v nh thu bao gm c cc ti liu km theo hp ng theo quy nh ti Thng t s 06/2007/TT-BXD ngy 25/7/2007 ca B Xy dng v hng dn hp ng trong hot ng xy dng (tr xut ca nh thu; cc ch dn k thut, iu kin tham chiu; cc bn v thit k v cc ti liu mang tnh cht k thut khc); i vi trng hp gi thu thc hin theo hnh thc ngi dn trong x t lm cn b sung thm vn bn chp thun ca ngi quyt nh u t cho php ngi dn trong x t lm (nu trong quyt nh u t cha c quy nh). Hp ng xy dng k kt gia ch u t vi dn t lm thng qua ngi i din th khng bt buc phi ng du trn ch k ca ngi i din. 1.3. Ti liu gi b sung hng nm: K hoch vn u t nm do U ban nhn x thng bo. 1.4. Tm ng vn u t xy dng cng trnh: a) Mc vn tm ng: - i vi hp ng thi cng xy dng: mc vn tm ng ti thiu bng 20% gi tr hp ng v khng vt k hoch vn nm cho gi thu. - i vi gi thu mua sm thit b: Mc tm ng ti thiu bng 10% gi tr hp ng. - i vi hp ng t vn: mc vn tm ng theo tho thun trong hp ng gia Ch u t vi nh thu nhng ti thiu bng 25% gi tr hp ng. - Mc tm ng ti a ca cc loi hp ng trn l 50% gi tr hp ng. Trng hp c bit cn tm ng vi mc cao hn phi c ngi quyt nh u t cho php. - i vi cng vic gii phng mt bng: mc vn tm ng theo tin thc hin trong k hoch gii phng mt bng nm trong phng n c cp c thm quyn ph duyt. b) H s ngh tm ng vn: cn c h s ti liu ban u v mc tm ng quy nh trn; Ch u t kim tra v lp h s ngh tm ng gm: + Giy ngh thanh ton vn u t (Mu ph lc 05, Thng t 86/2011/TT-BTC ngy 17/6/2011 ca B Ti chnh Quy nh v qun l, thanh ton vn u t v vn s nghip c tnh cht u t thuc ngun ngn sch nh nc); + Giy rt vn u t (Mu C3-01/NS, Quyt nh s 120/2008/Q-BTC ngy 22/12/2008 ca B Ti chnh); + Bo lnh khon tin tm ng ca nh thu (nu trong hp ng Ch u t v nh thu tho thun c bo lnh tin tm ng); + Trng hp tm ng chi ph gii phng mt bng v ti nh c, ch u t gi n KBNN quyt nh ph duyt phng n bi thng, gii phng mt bng v ti nh c km theo d ton ca phng n c duyt. + Km cc h s quy nh ti im 1.2 Khon 1 mc II phn C v gi n Kho bc Nh nc ni Ch u t m ti khon. 9


c) Thu hi vn tm ng: - Vn tm ng cc cng vic nu ti im a trn y c thu hi qua tng ln thanh ton khi lng hon thnh ca hp ng; bt u thu hi t ln thanh ton u tin v thu hi ht khi thanh ton khi lng hon thnh t 80% gi tr hp ng. Mc thu hi tng ln do Ch u t thng nht vi nh thu. Ch u t c trch nhim cng vi nh thu tnh ton mc tm ng hp l, qun l cht ch, s dng vn tm ng ng mc ch, ng i tng, c hiu qu v c trch nhim m bo hon tr s vn tm ng khi thanh ton khi lng hon thnh t 80% gi tr hp ng. - i vi cng vic gii phng mt bng: + i vi cng vic bi thng, h tr: sau khi chi tr cho ngi th hng, Ch u t tp hp chng t, lm th tc thanh ton v thu hi tm ng trong thi hn chm nht l 30 ngy lm vic k t ngy chi tr cho ngi th hng. + i vi cc cng vic gii phng mt bng khc: vn tm ng c thu hi vo tng k thanh ton khi lng hon thnh v thu hi ht khi thc hin xong cng vic gii phng mt bng. d) Trng hp vn tm ng cha thu hi nhng khng s dng hoc s dng vo vic khc th Ch u t c trch nhim thu hi, hon tr cho ngn sch nh nc. Nghim cm vic tm ng vn m khng s dng hoc s dng khng ng mc ch. - Trng hp n ht nm k hoch m vn tm ng cha thu hi ht do hp ng cha c thanh ton t n t l quy nh th tip tc thu hi trong k hoch nm sau v khng tr vo k hoch thanh ton vn u t nm sau. e) Vic tm ng vn c thc hin trong thi hn thanh ton ca k hoch vn v c th tm ng mt hoc nhiu ln cn c vo nhu cu thanh ton vn tm ng nhng khng vt mc vn tm ng theo quy nh nu trn. 1.5. Thanh ton khi lng hon thnh: a) i vi cc cng vic c thc hin thng qua cc hp ng xy dng: vic thanh ton hp ng ph hp vi tng loi hp ng, gi hp ng v cc iu kin trong hp ng. S ln thanh ton, giai on thanh ton v iu kin thanh ton phi c ghi r trong hp ng. - i vi gi hp ng trn gi: thanh ton theo t l phn trm (%) gi hp ng hoc gi cng trnh, hng mc cng trnh hon thnh tng ng vi cc giai on thanh ton c ghi trong hp ng. Sau khi hon thnh hp ng v c nghim thu, bn giao thu thanh ton cho bn nhn thu ton b gi hp ng k v cc khon tin c iu chnh gi (nu c). - i vi gi hp ng theo n gi c nh: thanh ton trn c s khi lng cc cng vic hon thnh (k c khi lng pht sinh c duyt theo thm quyn, nu c) c nghim thu trong giai on thanh ton v n gi tng ng vi cc cng vic ghi trong hp ng hoc ph lc b sung hp ng. Sau khi hon thnh hp ng v c nghim thu, bn giao thu thanh ton cho bn nhn thu ton b gi hp ng k v cc khon tin c iu chnh gi (nu c). - i vi gi hp ng theo gi iu chnh: thanh ton trn c s khi lng cc cng vic hon thnh (k c khi lng pht sinh c duyt theo thm quyn, 10


nu c) c nghim thu trong giai on thanh ton v n gi iu chnh theo quy nh ca hp ng. Trng hp n giai on thanh ton vn cha iu kin iu chnh n gi th s dng n gi tm tnh khi k hp ng thc hin thanh ton v iu chnh gi tr thanh ton khi c n gi iu chnh theo ng quy nh ca hp ng. Sau khi hon thnh hp ng v c nghim thu, bn giao thu thanh ton cho bn nhn thu ton b gi hp ng k v cc khon tin c iu chnh gi (nu c). - i vi gi hp ng kt hp: vic thanh ton c thc hin tng ng theo cc quy nh thanh ton i vi tng loi hp ng nu trn. - i vi khi lng cng vic pht sinh ngoi hp ng: + i vi khi lng cng vic pht sinh t 20% tr xung so vi khi lng cng vic tng ng trong hp ng v c n gi trong hp ng th khi lng cng vic pht sinh c thanh ton theo n gi ghi trong hp ng. + i vi khi lng cng vic pht sinh ln hn 20% so vi khi lng cng vic tng ng trong hp ng hoc khi lng cng vic pht sinh cha c n gi trong hp ng th khi lng cng vic pht sinh c thanh ton theo n gi do Ch u t ph duyt theo quy nh. + i vi khi lng cng vic b sung ngoi phm vi cng vic quy nh ca hp ng p dng phng thc gi hp ng trn gi th gi tr b sung c lp d ton v bn giao thu v bn nhn thu thng nht k hp ng b sung gi tr pht sinh ny. - H s thanh ton: khi c khi lng hon thnh c nghim thu theo giai on thanh ton v iu kin thanh ton trong hp ng, Ch u t lp h s ngh thanh ton gi Kho bc nh nc, bao gm: + Bng xc nh gi tr khi lng cng vic hon thnh theo hp ng (Mu theo ph lc s 03a ca Thng t s 86/2011/TT-BTC ngy 17/6/2011 ca B Ti chnh). + Giy ngh thanh ton vn u t. + Giy rt vn u t. + Giy ngh thanh ton tm ng vn u t (nu c thanh ton tm ng). Khi c khi lng pht sinh ngoi hp ng, Ch u t gi bng xc nh gi tr khi lng pht sinh ngoi hp ng (mu theo ph lc s 4 ca Thng t s 86/2011/TT-BTC ngy 17/6/2011 ca B Ti chnh). b) i vi cc cng vic c thc hin khng thng qua hp ng xy dng (nh trng hp t lm, cc cng vic qun l d n do Ch u t trc tip thc hin,...): vic thanh ton ph hp vi tng loi cng vic, trn c s bo co khi lng cng vic hon thnh v d ton c duyt cho tng cng vic. - i vi chi ph n b, bi thng h tr v ti nh c, h s thanh thanh ton bao gm: + Bng k xc nhn khi lng n b, gii phng mt bng thc hin (ph lc s 03.b Thng t s 86/2011/TT-BTC ngy 17/6/2011 ca B Ti chnh); hp ng v bin bn bn giao nh (trng hp mua nh phc v di dn gii phng mt bng). Ring chi ph cho cng tc t chc n b gii phng mt bng phi c d ton c duyt; 11


+ Giy ngh thanh ton vn u t. + Giy rt vn u t. i vi cng tc n b, bi thng h tr v ti nh c phi xy dng cc cng trnh (bao gm c xy dng nh di dn gii phng mt bng): vic tm ng, thanh ton c thc hin nh i vi cc d n hoc gi thu xy dng cng trnh. 1.6. i vi gi thu thc hin theo hnh thc ngi dn trong x t lm: - i vi gi thu c k thut n gin, khi lng cng vic ch yu s dng lao ng th cng, m ngi dn trong x c th t lm c, th Ch u t bo co Ngi c thm quyn quyt nh ph duyt d n u t giao cho ngi dn trong x t t chc thi cng xy dng v t chu trch nhim ca mnh trc php lut. Thc hin hnh thc ny, Ch u t trc tip k hp ng vi ngi dn thng qua Ngi i din (l ngi do nhng ngi dn trong x tham gia thi cng xy dng bu; Ngi i din c th l t, i xy dng cng c th l nhm ngi c mt ngi ng ra chu trch nhim). Khi p dng hnh thc ny phi c s gim st ca Ban gim st u t ca cng ng. - H s tm ng vn u t xy dng cng trnh v thanh ton khi lng hon thnh p dng tng t cc quy nh ti im 1.4 Khon 1 Mc II phn C. - Gi thu do ngi dn trong x t lm c tm ng ti a 50% gi tr ca hp ng v khng vt k hoch vn u t b tr trong nm cho gi thu. - Cn c hp ng v khi lng xy dng hon thnh c nghim thu; Ch u t lp h s ngh tm ng (hoc thanh ton), gi Kho bc nh nc ngh tm ng (hoc thanh ton) cho Ngi i din. Trng hp Ngi i din khng c ti khon: Ch u t ngh Kho bc nh nc thanh ton bng tin mt; Ngi i din thanh ton trc tip cho ngi dn tham gia thc hin thi cng xy dng gi thu; Ch u t v Ban gim st u t ca cng ng c trch nhim gim st cht ch vic thanh ton tin cng cho ngi dn. - Khi thanh ton cc cng trnh do ngi dn trong x t lm th c quan thanh ton khng thanh ton phn thu gi tr gia tng trong d ton cng trnh. 2. C ch s dng, thanh ton chi ph qun l d n; Cn c hng dn: Thng t s 72/2010/TT-BTC ngy 11/5/2010 ca B Ti chnh hng dn c ch c th v qun l, s dng chi ph qun l d n u t ti 11 x thc hin n Chng trnh xy dng th im m hnh nng thn mi thi k cng nghip ho, hin i ho". 2.1. Mt s quy nh chung: Vic chuyn tin tm ng, thanh ton chi ph QLDA cho n v th hng no hon ton Ban QLDA chu trch nhim khi ngh KBNN. Tng s vn tm ng, thanh ton chi ph QLDA khng c vt d ton chi ph QLDA nm c ph duyt; Tng s vn tm ng, thanh ton hng nm cho d n (bao gm c s trch chuyn kinh ph QLDA vo Ti khon tin gi (TKTG) hoc s vn tm ng, thanh ton chi ph QLDA trc tip t ti khon cp pht vn ca d n) khng c vt k hoch vn c nm ca d n. 12


Trng hp thu t vn qun l d n ton b hoc mt phn cng vic qun l d n: Kim sot thanh ton theo hp ng t vn k. 2.2. Cc quy nh c th: 2.2.1. M Ti khon tin gi chi ph QLDA: - Vic m Ti khon tin gi (TKTG) chi ph QLDA nhm tp trung cc ngun kinh ph QLDA c chuyn vo Ti khon tin gi ca ch u t m ti KBNN (nu c) m Ban QLDA c hng theo quy nh, t thanh ton theo d ton chi ph QLDA c duyt. - Cc Ban QLDA c giao qun l t 02 d n tr ln hoc c kinh ph QLDA c hng t nhiu ngun khc nhau phi m TKTG chi ph QLDA ti mt Kho bc Nh nc- ni thun tin cho giao dch ca Ban QLDA. 2.2.2. Trch chuyn kinh ph QLDA vo TKTG chi ph QLDA - m bo Ban QLDA c kinh ph hot ng th vic trch chuyn kinh ph QLDA vo TKTG c thc hin khi d n c giao k hoch vn nm v trong thi hn thanh ton vn ca d n (khng ph thuc vo vic d n, cng trnh trin khai thi cng, c khi lng thc hin hon thnh nghim thu hay cha trin khai thi cng). - H s, ti liu trch chuyn kinh ph QLDA vo TKTG: + Quyt nh ph duyt d ton chi ph QLDA (theo mu s 05/DT.QLDA ca Thng t s 72/2010/TT-BTC). + Bng tnh kinh ph QLDA s dng trong nm k hoch (theo mu s 01(i)/DT-QLDA ca Thng t s 10/2011/TT-BTC) + Giy ngh thanh ton vn u t + Giy rt vn u t n gin trong qu trnh qun l, theo di, khi trch chuyn kinh ph QLDA vo TKTG, KBNN coi khon chi ny l thanh ton khi lng hon thnh cho d n. 2.2.3. Tm ng, thanh ton: - Cc khon c tm ng vn l cc khon chi hnh chnh, chi mua sm v cc khon chi cha iu kin cp thanh ton trc tip (cha chng t thanh ton). - Cc khon c cp vn thanh ton trc tip l chi lng, ph cp (theo mu s 03//DT.QLDA Bng tnh lng nm.. ca Thng t s 72/2010/TTBTC), cc khon chi iu kin cp thanh ton trc tip (c chng t chi theo Bng k chng t ) v cc khon tm ng iu kin chuyn t cp tm ng sang thanh ton tm ng. * Kim sot thanh ton chi ph QLDA t TKTG : Khi tm ng hoc thanh ton chi ph QLDA, Ban QLDA gi n KBNN nhng h s, ti liu sau: - U nhim chi hoc Giy rt tin mt t TKTG. - Bng k thanh ton chi ph QLDA t TKTG (theo mu s 1 nh km). - Bng k chng t chi ph QLDA (theo mu s 2 nh km, gi khi thanh ton) 13


Trng hp c hng lng, bao gm c lng theo hp ng, ph cp kim nhim t kinh ph QLDA phi gi km Bng tnh lng nm ... theo mu s 03/DT.QLDA ca Thng t s 72/2010/ TT-BTC (gi mt ln tr trng hp c b sung, iu chnh), Ban QLDA chu trch nhim v cc khon chi ngh thanh ton, nn khng phi gi ho n, chng t chi n KBNN. * Kim sot thanh ton chi ph QLDA t Ti khon cp pht vn u t: p dng i vi cc Ban QLDA ch qun l mt d n hoc c giao k hoch vn nm thc hin qun l d n (khng c ngun kinh ph trch t cc d n, cng trnh), khng phi m TKTG chi ph QLDA. Vic tm ng, thanh ton chi ph QLDA c thc hin trc tip t ti khon cp pht vn u t ca d n. H s, ti liu thanh ton: Ngoi cc h s, ti liu c s ban u ca d n gi theo quy nh, ch u t (Ban QLDA) cn gi n KBNN cc h s, ti liu sau: - Quyt nh ph duyt d ton chi ph QLDA theo mu s 05/DT-QLDA Thng t s 72/2010/TT-BTC v gi mt ln tr trng hp b sung, iu chnh. - Khi tm ng : Giy ngh thanh ton vn u t, Giy rt vn u t. - Khi thanh ton: + Giy ngh thanh ton vn u t; + Bng k chng t chi ph QLDA (theo mu s 2 nh km). + Giy ngh thanh ton tm ng vn u t (nu c); + Giy rt vn u t. Trng hp c hng lng, bao gm c lng theo hp ng, ph cp kim nhim t kinh ph QLDA phi gi km Bng tnh lng nm ... theo mu s 03/DT.QLDA ca Thng t s 72/2010/ TT-BTC (gi mt ln tr trng hp c b sung, iu chnh), Ban QLDA chu trch nhim v cc khon chi ngh thanh ton, nn khng phi gi ho n, chng t chi n KBNN. 2.3. X l cui nm v chuyn tip: 2.3.1. D ton chi ph QLDA c ph duyt theo nm th c s dng thanh ton trong nin k hoch vn u t nm .Sau thi im ny, ch u t phi lp v ph duyt d ton chi ph QLDA cho nm tip theo. 2.3.2. S d TKTG ca Ban QLDA n ht nin ngn sch c x l theo quy nh ti im 2, mc I Thng t s 108/2008/TT-BTC ngy 18/11/2008 ca B Ti chnh Hng dn x l ngn sch cui nm v lp, bo co quyt ton NSNN hng nm. 2.3.3. Khi Ban QLDA hon thnh cng vic v khng c nhu cu chi, KBNN ni ch u t, Ban QLDA m TKTG ngh Ban QLDA np Ngn sch nh nc (theo cp ngn sch tng ng vi ch u t hoc cp thnh lp Ban QLDA) nu cn s d trn TKTG, sau Kho bc thc hin tt ton TKTG. III/ Quy trnh kim sot thanh ton vn s nghip: 1. Tm ng, thanh ton vn thc hin nhim v, d n quy hoch: (p dng kim sot thanh ton cc d n Quy hoch XD nng thn mi ca x) Vn bn hng dn: Thng t s 24/2008/TT-BTC ngy 14 thng 3 nm 2008 ca B Ti chnh hng dn qun l, s dng v thanh quyt ton kinh ph s nghip kinh t thc hin cc nhim v, d n quy hoch. 14


1.1 i tng p dng: a) Quy hoch s dng t b tr dn c v h tng cng cng theo tiu chun NTM. b) Quy hoch s dng t sn xut nng nghip (bao gm: Trng trt, chn nui, lm nghip, ng nghip), t cho sn xut cng nghip - dch v v h tng phc v sn xut km theo. 1.2. Tm ng, thanh ton vn d n quy hoch: Ngun vn ngn sch nh nc c s dng: phn b t ngun kinh ph s nghip c cp c thm quyn giao. a. M ti khon: - Ch u t m ti khon thcchi /tm ng chi thng xuyn t ngun kinh ph khng giao t ch cp x ti Kho bc nh nc (ni m ti khon giao dch ca NS x). b. H s ti liu c s ban u ca d n quy hoch: + Vn bn ph duyt nhim v, d n quy hoch ca c quan nh nc c thm quyn; + Quyt nh giao d ton ngn sch nm ca c quan nh nc c thm quyn; + Quyt nh ph duyt kt qu u thu hoc ch nh thu theo quy nh hin hnh; + Hp ng hoc vn bn giao khon cng vic; + Bo co tin thc hin khi lng v d ton ca nhim v, d n quy hoch; c. Tm ng vn quy hoch: H s ngh tm ng vn: cn c h s ti liu ban u v mc tm ng quy nh trn; Ch u t kim tra v lp h s ngh tm ng gm: + Giy ngh thanh ton vn u t (Mu ph lc 05 ca Thng t 86/2011/TT-BTC ngy 17/6/2011 ca B Ti chnh Quy nh v qun l, thanh ton vn u t v vn s nghip c tnh cht u t thuc ngun ngn sch nh nc); + Giy rt d ton ngn sch (Mu s C2-02/NS ca Quyt nh s 120/2008/Q-BTC ngy 22/12/2008 ca B Ti chnh). Km cc h s quy nh ti tit b, im 1.2 khon 1 mc III phn C v gi n Kho bc nh nc ni Ch u t m ti khon. d. Thu hi vn tm ng: - Vn tm ng cc cng vic nu ti im b trn y c thu hi qua tng ln thanh ton khi lng hon thnh ca hp ng. e. Thanh ton khi lng hon thnh: - i vi cc cng vic c thc hin thng qua cc hp ng: vic thanh ton hp ng ph hp vi tng loi hp ng, gi hp ng v cc iu kin trong hp ng: S ln thanh ton, giai on thanh ton v iu kin thanh ton phi c ghi r trong hp ng.

15


- H s thanh ton: khi c khi lng hon thnh c nghim thu theo giai on thanh ton v iu kin thanh ton trong hp ng, Ch u t lp h s ngh thanh ton gi Kho bc nh nc, bao gm: + Bin bn nghim thu khi lng cng vic hon thnh theo quy nh ca c quan nh nc; + Bin bn thanh l hp ng, bn giao kt qu cng vic hon thnh v bo co quyt ton chi ph khi lng hon thnh c nghim thu; + Giy ngh thanh ton vn u t. + Giy rt d ton ngn sch. + Giy ngh thanh ton tm ng (Mu s: C2-03/NS ti Quyt nh s 120/2008/Q-BTC ngy 22/12/2008 ca B Ti chnh) nu trng hp c thu hi tm ng. + Bng k chng t thanh ton - Kho bc nh nc thc hin vic kim sot thanh ton nh sau: trn c s h s ngh thanh ton ca Ch u t, Kho bc nh nc cn c vo cc iu khon thanh ton c quy nh trong hp ng (s ln thanh ton, giai on thanh ton, thi im thanh ton v cc iu kin thanh ton) v gi tr tng ln thanh ton thanh ton cho Ch u t. Ch u t t chu trch nhim v tnh chnh xc, hp php ca khi lng thc hin, nh mc, n gi, d ton cc loi cng vic, cht lng d n quy hoch, Kho bc nh nc khng chu trch nhim v cc vn ny. Kho bc nh nc cn c vo h s thanh ton v thc hin thanh ton theo hp ng. *Lu : Khi s dng Giy rt d ton ngn sch, Giy ngh thanh ton tm ng phi ghi m s CTMT 0391 v ghi tn d n quy hoch 2. Tm ng thanh ton vn cho cng tc tuyn truyn, hot ng ca Ban ch o cc cp, o to kin thc v xy dng nng thn mi cho cn b x, cn b thn, cn b hp tc x; pht trin sn xut v dch v: 2.1. M ti khon: - Ban qun l x m ti khon chi/tm ng thng xuyn bng kinh ph khng giao t ch (ni m ti khon giao dch ca ngn sch x). 2.2. iu kin KBNN chi NSNN: - Phi c trong d ton c cp thm quyn giao; - Phi c chun chi (giy rt d ton ngn sch); - ng nh mc ch v tiu chun chi tiu ca Nh nc; - h s chng t lin quan theo quy nh (tu vo ni dung tng khon chi). 2.3. Kim sot thanh ton cc khon chi NSNN: - i vi khon chi m Ban qun l ngh thanh ton trc tip, KBNN kim tra kim sot h s, chng t v iu kin chi theo quy nh v thanh ton trc tip cho n v th hng - i vi nhng khon chi cha thc hin thanh ton trc tip, KBNN cn c vo d ton c cp thm quyn giao km giy rt d ton ngn sch (tm ng) tm ng cho Ban qun l 16


- Khi thanh ton, n v s dng ngn sch nh nc c trch nhim gi n Kho bc Nh nc giy ngh thanh ton tm ng, km theo cc h s, chng t c lin c lin quan Kho bc Nh nc kim sot, thanh ton. - Trng hp iu kin quy nh, th Kho bc Nh nc thc hin thanh ton tm ng cho n v. - Quy trnh kim sot, phng thc chi tr thanh ton c quy nh ti Thng t s 79/2003/TT-BTC ngy 13/8/2003 ca B Ti chnh hng dn ch qun l, cp pht, thanh ton cc khon chi ngn sch Nh nc qua KBNN. - nh mc chi cho tng khon chi, n v cn c vo cc ni dung chi c quy nh ti Thng t lin tch s 26/2011/TTLT-BNNPTNT-BKHT-BTC

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17


GIY NG K M TI KHON V MU DU, CH K

Mu s: 01/MTK

Knh gi Kho bc Nh nc:..................................................................................................... Tn n v: ................................................................................................................................ Quyt nh thnh lp s: ..............................Ma VQHNS..................................................... Do c quan: ................................................................................Cp ngy:.............................. a ch: .......................................................................................in thoi:............................ H v tn ch ti khon: ............................................................................................................ Quyt nh b nhim: S............................ngy....... thng..........nm...................................... CMND s: ...................Cp ngy ... thng .. nm ....... Ni cp:............................................. Tn c quan cp trn: ................................................................................................................ Yu cu m ti khon: .............................................................................................................. Ti Kho bc Nh nc: ............................................................................................................. giao dch v: ........................................................................................................................ Mu ch k:Ch k th nht Ch k th hai

Ch ti khon H tn: ......................... Chc v: ....................... Ngi c u quyn H tn: ......................... Chc v: ....................... Ngi c u quyn H 1 .............................. ...... 2 .............................. ..... 1 .............................. ...... 2 .............................. ......

K ton trng

H tn:........................... 2 ............................... ..... Ngi c u quyn H tn: ......................... Chc v: ....................... Ngi c u quyn H 1 ............................... ..... 2 ............................... .....

1 ............................... .....

1 .............................. ......

1 ............................... .....


tn: ......................... Chc v: ....................... Ngi c u quyn H tn: ......................... Chc v: ....................... Mu du: (1)

2 .............................. ......

tn: ......................... Chc v: .......................

2 ............................... .....

1 .............................. ...... 2 .............................. ...... (2)

Chng ti xin chp hnh ng ch qun l, m v s dng ti khon ca Kho bc Nh nc ban hnh c lin quan n vic s dng ti khon ng k trn.

............, ngy....... thng....... nm ........ Ch ti khon (K, ghi r h tn v ng du)

PHN DNH CHO KHO BC NH NC GHI M ti khon k ton:.............................Tn ti khon k ton................................................. M cp NS:.............................................M VQHNS:............................................................ (Trong : ................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... Ngy bt u hot ng: ............................................................................................................. C gi tr n ngy: .....................................................................................................................


kim sot y h s theo quy nh.

Duyt y ............, ngy....... thng....... nm ........ K ton trng (K, ghi r h tn) du) Gim c (K, ghi r h tn v ng

PHN B SUNG - Quyt nh b nhim Ch ti khon (b nhim li): S Quyt nh:.......... ngy.....thng.........nm.............. -....................................................................................................................................................


GIY NGH THAY I MU DU, CH K

(Mu s: 02/MTK)

Knh gi Kho bc Nh nc:..................................................................................................... Tn n v ( ng k m v s dng TK ti KBNN): .......................................................... ngh c tip tc giao dch vi KBNN theo cc thng tin sau: Tn n v: Quyt nh thnh lp s: ..............................Ma VQHNS:.................................................... Do c quan: ................................................................................Cp ngy:.............................. a ch: .......................................................................................in thoi:............................ H v tn Ch ti khon: .......................................................................................................... Quyt nh b nhim: S...............ngy.........thng.........nm.................................................. CMND s: ...................Ngy.......thng.......nm......... Ni cp:............................................. Tn c quan cp trn: ................................................................................................................ Yu cu m ti khon: .............................................................................................................. Ti Kho bc Nh nc: ............................................................................................................. giao dch v: ........................................................................................................................ Mu ch k: Ch ti khon H tn: ......................... Chc v: ....................... Ngi c u quyn H tn: ......................... Chc v: ....................... Ngi c u quyn H tn: ......................... Chc v: ....................... Ngi c u quyn HCh k th nht

1............................... ...... 2............................... ...... 1............................... ...... 2............................... ......

1............................... ...... 2............................... ......

K ton trng H 1................................ tn:........................... ..... 2................................ ..... Ngi c u quyn 1................................ H ..... tn: ......................... 2................................ Chc ..... v: ....................... Ngi c u quyn 1................................ H ..... tn: ......................... 2................................ Chc ..... v: .......................

Ch k th hai

1...............................


tn: ......................... Chc v: ....................... (1)

...... 2............................... ...... (2) ............, ngy...... .thng....... nm ........ Ch ti khon(K, ghi r h tn v ng du)

Mu du:

PHN DNH CHO KHO BC NH NC GHI M ti khon k ton:.............................Tn ti khon k ton: ................................................ M cp NS:.............................................M VQHNS:............................................................. (Trong : . . . Ngy bt u hot ng: ............................................................................................................. C gi tr n ngy: ..................................................................................................................... kim sot y h s theo quy nh.

Duyt y ............, ngy....... thng...... .nm ........ K ton trng (K, ghi r h tn) ng du) Gim c (K, ghi r h tn v


PHN B SUNG - Quyt nh b nhim Ch ti khon (b nhim li): S Quyt nh:.................., ngy.....thng....nm........ - ..................................................................................................................................................

Mu s: C2-02/NS

Khng ghi vo khu vc ny

GIY RT D TON NGN SCH Nin : .............................. Thc chi Tm ng Chuyn khon Tin mt S: ......................................(nh du X vo tng ng)

PHN KBNN GHI

n v rt d ton:.............................................................................................................................................. N TK: Ma VQHNS:.................................................................................................................................................... C TK: Ti khon:.................................................................................Ti KBNN:....................................................... M qu: M cp NS:...............................................................................Tn CTMT, DA:............................................... M BHC: ..................................................................................................Ma CTMT, DA: ............................................... M KBNN: Ni dung thanh ton M ngun NS M chng M ngnh KT M NDKT S tin

Tng cng Tng s tin ghi bng ch: .........................................................................................................................................................................................

Chng trnh MTQG xy dng nng thn min v nhn tin:........................................................................................................................................................................................................ a ch: M VQHNS: ........................................................................................................................................................................................................... Tn CTMT, DA:...................................................................................................................................Ma CTMT, DA: ........................................... Tai khoan:..........................................................................Ti KBNN(NH): ............................................................................................................. Hoc ngi nhn tin: .......................................................s CMND:..................................Cp ngy:.............................Ni cp: ......................... B phn kim sot ca KBNN Ngy . thng . nm . Kim sot Ph trch n v s dng ngn sch Ngy . thng . nm . K ton trng Th trng n v

Ngi nhn tin (K, GHI R H TN)

KBNN A ghi s v thanh ton ngy ././. TH QU K TON K TON TRNG GIM C

KBNN B, NH B ghi s ngy ././. K ton K ton trng Gim c

Khng ghi vao khu vc nay

Mu s : C2-03/NS

GIY NGHI THANH TOAN TAM NG

Nin :............................ S:....................................

n vi: M VQHNS....................................................................................................................... Tai khoan: Ti KBNN:.............................................................................. M cp NS:...................................................Tn CTMT, DA................................................................................................................................... ......................................................................................................................Ma CTMT, DA:................................................................................... Cn c s d tam ng n ngay....... /....... /............................. nghi Kho bac Nha nc....................................................................................... Thanh toan s tin a tam ng theo chi tit sau: M ngun NS M ngnh KT M NDKT S KBNN duyt thanh toan

STT

M chng

S d tam ng

S nghi thanh toan


Tng cng Tng s nghi thanh toan tm ng ghi bng ch:............................................................................................................................................. ................................................................................................................................................................................................................................... K toan trng Ngay....... thang....... nm......... Thu trng n v

Phn kho bac nha nc ghi ng y thanh toan s tin:.......................................................................................................................... S tin ghi bng ch: ................................................................................................................................. .................................................................................................................................................................... B phn kim sot ca Kho bc Ngay....... thang...............nm............ Kim sot Ph trch K ton N TK.......................................... Co TK........................................... M qu:......M BHC: ............... M KBNN:.................................... Ngay....... thang.........nm............ K toan trng Giam c KBNN

Khng ghi vao khu vc nay

Mu s : C2-04/NS

GIY NP TRA KINH PHI Chuyn khon Tin mt (nh du X vo tng ng)

Nin :............................ S:.................................... PHN KBNN GHI

n vi np/ ngi np: .......................................................................M VQHNS: .......................................... N TK: Ti khon s: Ti KBNN: ..................................... C TK: M cp NS: Tn CTMT,DA: ................................ M qu: Ma CTMT,DA: ........................................................................... TK np tr: Np tra kinh phi: theo cac chi tit sau: Ni dung M ngun NS M chng M ngnh KT M NDKT M BHC: M KBNN: S tin


Tng cng Tng s tin ghi bng ch: ............................................................................................................................................................................................

n v np tin Ngy . thng . nm .... K ton trng Th trng

Ngi np tin Ngay.......thang.......nm... (K, ghi r h tn)

KBNN A Ngay......thang........nm........ Th qu K toan K toan trng

KBNN B Ngay......thang........nm........ K TOAN K TOAN TRNG

Khng ghi vo khu vc ny

GIY RT VN U TLp ngy....... thng....... nm......... Thanh ton Tm ng Chuyn khon Tin mt

Mu s C3-01/NS Nin : .............................. S: ......................................

(nh du X vo tng ng) PHN KBNN GHI Tn d n: ............................................................................................................................................................. NSNN: M d n : ............................................................................................M BHC............................................... NTK: Ch u t:............................................................................................M VQHNS:......................................... C TK: Ti khon:............................................................Ti KBNN:................................................................................ TTVT: M cp NS :.............................Tn CTMT, DA: .................................................................................................. NTK: ..............................................................................................................M CTMT, DA: ..................................... C TK: Cn c Giy ngh thanh ton vn u t s: .................................................ngy//.......................... M qu: M KBNN: Thuc ngun vn u t:........................................................................K hoch nm:........................................

Chng trnh MTQG xy dng nng thn miNi dung M ngun NS M ch ng M ngnh KT M NDKT S tin

Tng cng Tng s tin ghi bng ch: .............................................................................................................................................................................................. ..........................................................................................................................................................................................................................................

n v nhn tin:........................................................................................................................M VQHNS:.............................................................. a ch: ............................................................................................................................................................................................................................ Ti khon: ...........................................................Ti KBNN (NH): ................................................................................................................................ Hoc ngi lnh tin mt: ................................................................................................................................................................................................ CMND s: ..........................................................Cp ngy:......................................................Ni cp:........................................................................

B phn kim sot Ngy..................thng.................nm................ Kim sot Ph trch

Ch u t (Ban QL d n) K ton trng Th trng n v

Ngi lnh tin mt (K, ghi h tn)

Th qu

KBNN A ghi s v tr tin ngy.............. K ton K ton trng Gim c

KBNN B, NH B ghi s ngy............... K ton K ton trng Gim c

Chng trnh MTQG xy dng nng thn mi BAN QLDA Mu s 1

S:................ BNG K THANH TON CHI PH QUN L D N T TI KHON TIN GI Tm ng Thanh ton ( no khng s dng th gch cho) Knh gi : Kho bc Nh nc.............................- S d tin gi ca Ban QLDA:.......................................................ng. - D ton chi ph QLDA nm .... c duyt:...................................ng. - tm ng, thanh ton theo d ton nm ..........l:........................ng. Trong tm ng l:..............................ng - ngh KBNN tm ng, thanh ton chi ph QLDA theo bng k di y: Ni dung I. ngh ln ny: 1/..................................................... 2/..................................................... ........................................................ II. Thu hi tm ng: III. S cn li (=I-II): S tin (ng) Chp nhn ca KBNN ................................. ................................. ................................. ................................. .................................

.................................. .................................. .................................. .................................. ..................................

S tin ngh tm ng, thanh ton (bng ch)........................................................ ....................................................................................................................................... .....,ngy .......thng.......nm ........ Gim c Ban QLDA (K tn, ng du)

K ton trng (K, ghi r h tn)

...................................................................................................................................... PHN GHI CA KBNN .........., ngy........thng........nm..... Cn b thanh ton Trng phng Gim c KBNN (K, ghi r h tn) (K, ghi r h tn) (K tn, ng du)


Mu s 2 CH U T (BAN QLDA) --------BNG K CHNG T CHI PH QUN L D N

STT

CHNG T S chng Ngy thng t

NI DUNG

S TIN (ng)

*Ghi ch : Lit k chng t theo th t tng ni dung chi trong d ton chi ph QLDA c duyt.

......, ngy.........thng.....nm ..... K ton trng QLDA) (K, ghi r h tn) Ch u t (Ban (K tn, ng du)


Chuyen de Mo Tai Khoan Tai Kho Bac Phuc Vu de an 500 2011

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