Hoa Binh: Thach Yen High School has not accounted for household revenue in its financial statements

Inspectors of the Department of Education and Training of Hoa Binh have issued the Conclusion of administrative inspection at Thach Yen High School (Cao Phong, Hoa Binh). Previously, from February 28 to March 1, 2024, the Inspection Team conducted an inspection at this unit.

Financial management work

Regarding advantages, in financial management, based on the budget estimates assigned by the state, the school has built budget expenditure estimates, built internal spending regulations, and implemented accurate and sufficient expenditures. , timely policies for officials, teachers, employees and other necessary contents to ensure the school’s regular expenditure activities according to regulations;

Implemented self-inspection and financial disclosure according to regulations, by preparing financial reports, settlement reports, opening fixed assets and related documents according to regulations; Conduct annual asset inventory according to regulations.

In 2021, the unit has saved 35 million VND to spend additional income for school officials and teachers (highest level is 1.5 million VND, lowest is 609 thousand VND, payment of additional income according to coefficients salary);

In 2022, the unit has saved 67.6 million VND to spend additional income for school officials and teachers (highest level 2.9 million VND; lowest level 1.1 million VND, income payment increase according to salary coefficient);

In 2023, the unit has saved 14.4 million VND to spend additional income for school officials and teachers (highest level 696 thousand VND; lowest level 119 thousand VND, payment of additional income according to the system salary).

The school held a meeting to pass a resolution on mobilizing contributions from parents, made a report to the Department and had the Hoa Binh Department of Education and Training approve the fee level. Revenues, set up revenue and expenditure documents, open a fund to track revenues, prepare reporting forms according to regulations.

Regarding limitations, the Conclusion stated that some accounting documents such as receipts and expenditure documents do not have enough signatures of the payer or recipient, some do not have the complete date, month, facilities inspection record, Request for payment or liquidation of contract has not been completed by the date or month of liquidation…

“The household revenue source (funds of the Student Parent Representative Board) has not been fully accounted for on the unit’s financial report,” the document quoted.

Regarding the above limitations, the Department Inspectorate requests that the school monitor and record accounting books fully, update accounting forms promptly and account for revenues and expenses arising at the unit according to the provisions of the Circular. Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance.

“All revenues and expenditures from the state budget and contributions from students’ parents must be established in accounting documents that are legal, valid, have all clear and scientifically arranged elements, reasonable”, quoting the text.

In addition, the Department Inspectorate requested the school to adjust the estimate, rebuild the fee level, and plan to collect service fees to support the collection of money, organize quality inspection and assessment, and exams; Support services for maintaining facilities and purchasing equipment in 2023-2024 are close to reality, organized to reduce pressure on fees paid to parents.

Teaching work

The conclusion clearly states that Thach Yen High School has developed plans, organized the implementation of programs, teaching content, and organized basic educational activities according to the instructions of competent authorities.

The school has established management records to ensure compliance with the High School Charter; Carry out evaluation and grading of students to ensure regulations in Circular 58, Circular 26 and Circular 22 of the Ministry of Education and Training.

Regarding limitations, the educational plans for all subjects have not unified the columns according to the instructions in Official Dispatch No. 5512/BGDĐT-GDTrH dated December 18, 2020 on the construction and implementation of the school’s educational plan. school.

School year 2021-2022, Some optional lessons have not been implemented according to the same schedule as the main course.

In the 2022-2023 school year, the Math subject’s implementation of the curriculum is not appropriate; The names of some subjects for the 2018 general education program have not been correctly recorded in the notebook.

In the 2023-2024 school year, the school does not have a STEM education-oriented teaching plan and a plan to implement scientific research activities and scientific and technical competitions.

The recording and updating of information in some professional management records is still corrected, erased, and the information is not complete as prescribed.

“Set up many notebooks to record the beginning of afternoon lessons, causing difficulties in management, monitoring, and inspection. In the 2022 and 2023 school year, the data of students promoted and retained in the class is still not accurate in the notebook. named the scores of some classes; have not finalized the total number of corrected errors, have not updated the re-test scores and the results of the re-test grading in the transcripts of some students”, excerpt of the text.

Regarding the above limitation, the Department Inspectorate requested the school to develop, adjust and supplement the Education Plan to ensure compliance with guidance documents from competent authorities. Organize the implementation of programs, content, teaching plans, and implement professional regulations as prescribed in the high school Charter. Regularly monitor and check program implementation progress.

Continue to implement and evaluate and classify students according to Circular 58, Circular 26, and Circular 22 of the Ministry. Strengthen management, regularly inspect the implementation of programs, content, teaching plans, and implement teachers’ professional regulations to detect and prevent errors and promptly overcome shortcomings. in the process of carrying out educational tasks.

Direct and unify the entire school on the management and use of notebooks to ensure the requirements of program implementation management. Timely update students’ learning and training results.

Manh Doan