{"id":297,"date":"2011-11-25T08:00:00","date_gmt":"2011-11-25T08:00:00","guid":{"rendered":"https:\/\/tuvangiaothong.com\/van-ban\/thong-tu-quy-dinh-ve-quan-ly-su-dung-chi-phi-quan-ly-du-an-cua-cac-du-an-dau-tu-xay-dung-su-dung-von-ngan-sach-nha-nuoc\/"},"modified":"2026-09-09T22:55:20","modified_gmt":"2026-09-09T22:55:20","slug":"thong-tu-quy-dinh-ve-quan-ly-su-dung-chi-phi-quan-ly-du-an-cua-cac-du-an-dau-tu-xay-dung-su-dung-von-ngan-sach-nha-nuoc","status":"publish","type":"van-ban","link":"https:\/\/tuvangiaothong.com\/en\/legal-documents\/thong-tu-quy-dinh-ve-quan-ly-su-dung-chi-phi-quan-ly-du-an-cua-cac-du-an-dau-tu-xay-dung-su-dung-von-ngan-sach-nha-nuoc\/","title":{"rendered":"TH\u00d4NG T\u01af QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG CHI PH\u00cd QU\u1ea2N L\u00dd D\u1ef0 \u00c1N C\u1ee6A C\u00c1C D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG S\u1eec D\u1ee4NG V\u1ed0N NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC"},"content":{"rendered":"

<\/p>\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/h3>\n

——-<\/h3>\n

<\/TD>

<\/p>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/h3>\n

\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/h3>\n

————–<\/h3>\n

<\/TD><\/TR>

S\u1ed1: 10\/2011\/TT-BTC<\/P><\/TD>

H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 01 n\u0103m 2011<\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n

TH\u00d4NG T\u01af<\/h3>\n

QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG CHI PH\u00cd QU\u1ea2N L\u00dd D\u1ef0 \u00c1N C\u1ee6A C\u00c1C D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG S\u1eec D\u1ee4NG V\u1ed0N NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC<\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 Quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2003\/N\u0110-CP ng\u00e0y 06\/6\/2003 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 01\/2002\/QH11;
C\u0103n c\u1ee9 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7: s\u1ed1 12\/2009\/N\u0110-CP ng\u00e0y 12\/02\/2009 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh; s\u1ed1 83\/2009\/N\u0110-CP ng\u00e0y 15\/10\/2009 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2009\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh; s\u1ed1 112\/2009\/N\u0110-CP ng\u00e0y 14\/12\/2009 v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh,
B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0 sau:<\/I><\/P><\/p>\n

Ph\u1ea7n 1<\/h3>\n

QUY \u0110\u1ecaNH CHUNG<\/h3>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/B><\/P>

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng v\u1ed1n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n Tr\u00e1i phi\u1ebfu (do Ch\u00ednh ph\u1ee7 ho\u1eb7c Ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ph\u00e1t h\u00e0nh).<\/P>

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng <\/B><\/P>

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 BQLDA), c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n, thanh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng v\u1ed1n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n Tr\u00e1i phi\u1ebfu.<\/P>

Doanh nghi\u1ec7p t\u01b0 v\u1ea5n th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd <\/B><\/P>

1. Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0 cho \u0111\u1ebfn khi k\u1ebft th\u00fac \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/P>

2. H\u00e0ng n\u0103m, ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp, th\u1ea9m \u0111\u1ecbnh, ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m, c\u00f3 hi\u1ec7u qu\u1ea3. Ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA qu\u1ea3n l\u00fd m\u1ed9t d\u1ef1 \u00e1n c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 15 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ee9c chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c duy\u1ec7t trong d\u1ef1 to\u00e1n c\u1ee7a c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n; kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh tr\u00ean \u0111\u00e2y; nh\u01b0ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c n\u1ed9i dung chi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 kh\u00f4ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c tr\u00edch theo quy \u0111\u1ecbnh.<\/P>

3. C\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a d\u1ef1 \u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1eadp v\u00e0 ph\u00ea duy\u1ec7t 2 d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ri\u00eang (m\u1ed9t d\u1ef1 to\u00e1n c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng, m\u1ed9t d\u1ef1 to\u00e1n c\u1ee7a BQLDA s\u1eed d\u1ee5ng) ho\u1eb7c chung trong m\u1ed9t d\u1ef1 to\u00e1n cho c\u1ea3 ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 BQLDA s\u1eed d\u1ee5ng.<\/P>

4. M\u1ee9c chi \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi t\u1ea1i \u0110i\u1ec1u 6 (N\u1ed9i dung d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n) c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/P><\/p>\n

Ph\u1ea7n 2<\/h3>\n

QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/h3>\n

\u0110i\u1ec1u 4. C\u0103n c\u1ee9 l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n <\/B><\/P>

– C\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c tr\u00edch chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng hi\u1ec7n h\u00e0nh c\u1ee7a c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc;<\/P>

– C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp;<\/P>

– Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0; quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh; quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp BQLDA;<\/P>

– B\u1ea3ng t\u00ednh l\u01b0\u01a1ng n\u0103m c\u1ee7a c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n;<\/P>

– C\u00e1c c\u0103n c\u1ee9 c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a d\u1ef1 \u00e1n.<\/P>

\u0110i\u1ec1u 5. Tr\u00ecnh t\u1ef1 l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n <\/B><\/P>

1. X\u00e1c \u0111\u1ecbnh ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch theo t\u1eebng d\u1ef1 \u00e1n:<\/P>

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngu\u1ed3n kinh ph\u00ed theo t\u1eebng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ec3 ghi v\u00e0o M\u1eabu s\u1ed1 01(i)\/DT-QLDA- B\u1ea3ng t\u00ednh ngu\u1ed3n kinh ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n (k\u00e8m theo). M\u1eabu s\u1ed1 01(i)\/DT-QLDA l\u1eadp ri\u00eang cho t\u1eebng d\u1ef1 \u00e1n (i) ch\u1ea1y t\u1eeb 1 \u0111\u1ebfn n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/P>

1.1. C\u0103n c\u1ee9 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 \u0111\u1ecbnh m\u1ee9c tr\u00edch chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a d\u1ef1 \u00e1n (k\u00fd hi\u1ec7u l\u00e0 GQLDA<\/SUB>). Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ef1 \u00e1n kh\u00f4ng c\u00f3 \u0111\u1ecbnh m\u1ee9c trong c\u00e1c v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 ho\u1eb7c ch\u1ec9 l\u00e0m c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n th\u00ec tr\u00edch theo d\u1ef1 to\u00e1n do c\u1ea5p giao nhi\u1ec7m v\u1ee5 duy\u1ec7t. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ODA n\u1ebfu hi\u1ec7p \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c kinh ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n th\u00ec th\u1ef1c hi\u1ec7n theo hi\u1ec7p \u0111\u1ecbnh.<\/P>

1.2. C\u0103n c\u1ee9 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 \u0111\u1ecbnh m\u1ee9c tr\u00edch chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng theo v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng do ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA th\u1ef1c hi\u1ec7n (k\u00fd hi\u1ec7u l\u00e0 GTV<\/SUB>). Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi ph\u00ed t\u01b0 v\u1ea5n kh\u00f4ng c\u00f3 \u0111\u1ecbnh m\u1ee9c trong c\u00e1c v\u0103n b\u1ea3n c\u00f4ng b\u1ed1 th\u00ec l\u1eadp d\u1ef1 to\u00e1n theo quy \u0111\u1ecbnh.<\/P>

1.3. X\u00e1c \u0111\u1ecbnh m\u1ee9c chi c\u1ee5 th\u1ec3 cho nh\u1eefng c\u00f4ng vi\u1ec7c thu\u1ed9c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA c\u1ea7n ph\u1ea3i thu\u00ea t\u01b0 v\u1ea5n th\u1ef1c hi\u1ec7n (k\u00fd hi\u1ec7u l\u00e0 GTTV<\/SUB>).<\/P>

1.4. Kinh ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ph\u1ea7n do ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo t\u1eebng d\u1ef1 \u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd d\u1ef1 \u00e1n k\u00fd hi\u1ec7u l\u00e0 GQLDA (C\u0110T)<\/SUB> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: <\/P>

GQLDA (C\u0110T)<\/SUB> = GQLDA <\/SUB>+ GTV<\/SUB> – GTTV<\/SUB><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV>

1.5. Ph\u00e2n chia c\u1ee5 th\u1ec3: ph\u1ea7n do ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, ph\u1ea7n do BQLDA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. T\u1ef7 l\u1ec7 ph\u00e2n chia kinh ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5, tr\u00e1ch nhi\u1ec7m gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 BQLDA; do ch\u1ee7 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh sau khi th\u1ecfa thu\u1eadn th\u1ed1ng nh\u1ea5t v\u1edbi BQLDA tr\u00ean c\u01a1 s\u1edf ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp BQLDA ho\u1eb7c v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5.<\/P>

1.6. D\u1ef1 ki\u1ebfn ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n cho c\u00e1c n\u0103m tri\u1ec3n khai th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/P>

2. L\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p ngu\u1ed3n kinh ph\u00ed theo M\u1eabu s\u1ed1 02\/DT-QLDA k\u00e8m theo, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5: Ngu\u1ed3n tr\u00edch t\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, Ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n sau khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3); T\u1ed5ng kinh ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, l\u0169y k\u1ebf kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng c\u00e1c n\u0103m tr\u01b0\u1edbc, kinh ph\u00ed d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng n\u0103m k\u1ebf ho\u1ea1ch, kinh ph\u00ed \u0111\u1ec3 s\u1eed d\u1ee5ng c\u00e1c n\u0103m sau.<\/P>

3. L\u1eadp B\u1ea3ng t\u00ednh l\u01b0\u01a1ng n\u0103m theo M\u1eabu s\u1ed1 03\/DT-QLDA k\u00e8m theo, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 danh s\u00e1ch c\u00e1n b\u1ed9 tr\u1ef1c ti\u1ebfp tham gia qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo 3 m\u1ee5c: c\u00e1n b\u1ed9 h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb d\u1ef1 \u00e1n, c\u00e1n b\u1ed9 h\u01b0\u1edfng l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng QLDA, c\u00e1n b\u1ed9 ki\u00eam nhi\u1ec7m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/P>

4. L\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n n\u0103m theo M\u1eabu s\u1ed1 04\/DT-QLDA k\u00e8m theo.<\/P>

\u0110i\u1ec1u 6. N\u1ed9i dung d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n <\/B><\/P>

N\u1ed9i dung d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n n\u0103m c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA \u0111\u01b0\u1ee3c ghi trong M\u1eabu s\u1ed1 04\/DT-QLDA, g\u1ed3m c\u00e1c kho\u1ea3n chi c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/P>

1. Chi ti\u1ec1n l\u01b0\u01a1ng: l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc theo qu\u1ef9 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c giao; l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb d\u1ef1 \u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng.<\/P>

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang bi\u00ean ch\u1ebf \u0111\u01b0\u1ee3c duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ti\u1ebft ki\u1ec7m c\u00e1c kho\u1ea3n chi ti\u00eau kh\u00e1c, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00eam ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2010\/TT-BL\u0110TBXH ng\u00e0y 07\/4\/2010 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng-Th\u01b0\u01a1ng binh – X\u00e3 h\u1ed9i h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung \u0111\u1ed1i v\u1edbi c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/P>

2. Chi ti\u1ec1n c\u00f4ng tr\u1ea3 cho lao \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng.<\/P>

3. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng: ch\u1ee9c v\u1ee5, khu v\u1ef1c, thu h\u00fat, \u0111\u1eaft \u0111\u1ecf, l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m, l\u01b0u \u0111\u1ed9ng, tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p ki\u00eam nhi\u1ec7m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, ph\u1ee5 c\u1ea5p kh\u00e1c.<\/P>

3.1. \u0110\u1ed1i v\u1edbi ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0111\u1ed9ng v\u1ec1 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c, th\u1eddi gi\u1edd ngh\u1ec9 ng\u01a1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2002\/N\u0110-CP ng\u00e0y 27\/12\/2002 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 195\/CP ng\u00e0y 31\/12\/1994 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng v\u1ec1 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c, th\u1eddi gi\u1edd ngh\u1ec9 ng\u01a1i; Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch B\u1ed9 N\u1ed9i v\u1ee5 – B\u1ed9 T\u00e0i ch\u00ednh s\u1ed1 08\/2005\/TTLT-BNV-BTC ng\u00e0y 05\/01\/2005 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3).<\/P>

3.2. \u0110\u1ed1i v\u1edbi Ph\u1ee5 c\u1ea5p ki\u00eam nhi\u1ec7m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:<\/P>

– \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng l\u00e0m vi\u1ec7c ki\u00eam nhi\u1ec7m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n t\u1ea1i m\u1ed9t BQLDA \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i d\u1ef1 \u00e1n. M\u1ee9c chi ph\u1ee5 c\u1ea5p ki\u00eam nhi\u1ec7m qu\u1ea3n l\u00fd d\u1ef1 \u00e1n m\u1ed9t th\u00e1ng cho m\u1ed9t c\u00e1 nh\u00e2n t\u1ed1i \u0111a b\u1eb1ng 50% ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng m\u1ed9t th\u00e1ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/P>

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng l\u00e0m ki\u00eam nhi\u1ec7m \u1edf nhi\u1ec1u BQLDA th\u00ec m\u1ee9c ph\u1ee5 c\u1ea5p qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ki\u00eam nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 th\u1eddi gian l\u00e0m vi\u1ec7c cho t\u1eebng d\u1ef1 \u00e1n, nh\u01b0ng t\u1ed5ng m\u1ee9c ph\u1ee5 c\u1ea5p c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n l\u00e0m ki\u00eam nhi\u1ec7m t\u1ed1i \u0111a b\u1eb1ng 100% m\u1ee9c l\u01b0\u01a1ng theo c\u1ea5p b\u1eadc, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/P>

Nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p ki\u00eam nhi\u1ec7m theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/P>

4. Chi ti\u1ec1n th\u01b0\u1edfng: th\u01b0\u1edfng th\u01b0\u1eddng xuy\u00ean, th\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn khen th\u01b0\u1edfng. M\u1ee9c chi ti\u1ec1n th\u01b0\u1edfng cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3, Ch\u01b0\u01a1ng V, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2005\/N\u0110-CP ng\u00e0y 30\/9\/2005 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thi \u0111ua, khen th\u01b0\u1edfng. M\u1ee9c tr\u00edch l\u1eadp d\u1ef1 to\u00e1n chi ti\u1ec1n th\u01b0\u1edfng t\u1ed1i \u0111a b\u1eb1ng 15% t\u1ed5ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng theo ng\u1ea1ch b\u1eadc c\u1ee7a s\u1ed1 c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c trong bi\u00ean ch\u1ebf v\u00e0 ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t c\u1ea3 n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1, M\u1ee5c II, Th\u00f4ng t\u01b0 s\u1ed1 73\/2006\/TT-BTC ng\u00e0y 15\/8\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 thi \u0111ua, khen th\u01b0\u1edfng theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2005\/N\u0110-CP ng\u00e0y 30\/9\/2005 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/P>

5. Chi ph\u00fac l\u1ee3i t\u1eadp th\u1ec3: thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p, ngh\u1ec9 ch\u1ebf \u0111\u1ed9, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n th\u01b0\u1eddng xuy\u00ean, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, ti\u1ec1n thu\u1ed1c y t\u1ebf.<\/P>

6. C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (n\u1ebfu c\u00f3), kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, tr\u00edch n\u1ed9p kh\u00e1c \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb d\u1ef1 \u00e1n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/P>

7. Chi thanh to\u00e1n d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng: ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc, v\u1ec7 sinh m\u00f4i tr\u01b0\u1eddng, nhi\u00ean li\u1ec7u, kho\u00e1n ph\u01b0\u01a1ng ti\u1ec7n, c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c.<\/P>

8. Chi mua v\u1eadt t\u01b0 v\u0103n ph\u00f2ng: c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u0103n ph\u00f2ng, t\u1ee7 t\u00e0i li\u1ec7u, b\u00e0n gh\u1ebf, v\u0103n ph\u00f2ng ph\u1ea9m, b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng, kh\u00e1c.<\/P>

9. Chi thanh to\u00e1n th\u00f4ng tin, tuy\u00ean truy\u1ec1n, li\u00ean l\u1ea1c: c\u01b0\u1edbc ph\u00ed \u0111i\u1ec7n tho\u1ea1i, b\u01b0u ch\u00ednh, Fax, Internet, s\u00e1ch, b\u00e1o, t\u00e0i li\u1ec7u qu\u1ea3n l\u00fd.<\/P>

10. Chi ph\u00ed h\u1ed9i ngh\u1ecb.<\/P>

11. Chi thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed.<\/P>

12. Chi ph\u00ed thu\u00ea m\u01b0\u1edbn: thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, nh\u00e0 l\u00e0m vi\u1ec7c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00e1c lo\u1ea1i, thu\u00ea chuy\u00ean gia v\u00e0 gi\u1ea3ng vi\u00ean, thu\u00ea \u0111\u00e0o t\u1ea1o l\u1ea1i c\u00e1n b\u1ed9, thu\u00ea m\u01b0\u1edbn kh\u00e1c.<\/P>

13. Chi \u0111o\u00e0n ra: ti\u1ec1n v\u00e9 m\u00e1y bay, t\u00e0u, xe, thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, ti\u1ec1n \u0103n, \u1edf, ti\u00eau v\u1eb7t.<\/P>

14. Chi \u0111o\u00e0n v\u00e0o: ti\u1ec1n v\u00e9 m\u00e1y bay, t\u00e0u, xe, thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, ti\u1ec1n \u0103n, \u1edf, ti\u00eau v\u1eb7t.<\/P>

15. Chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n.<\/P>

16. Chi ph\u00ed mua s\u1eafm t\u00e0i s\u1ea3n d\u00f9ng cho qu\u1ea3n l\u00fd d\u1ef1 \u00e1n: nh\u00e0 c\u1eeda, ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, thi\u1ebft b\u1ecb ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y, m\u00e1y t\u00ednh, ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh, m\u00e1y v\u0103n ph\u00f2ng, t\u00e0i s\u1ea3n kh\u00e1c.<\/P>

17. Chi ph\u00ed kh\u00e1c: n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n, ti\u1ebfp kh\u00e1ch, kh\u00e1c.<\/P>

18. D\u1ef1 ph\u00f2ng: b\u1eb1ng 10% c\u1ee7a d\u1ef1 to\u00e1n.<\/P>

\u0110i\u1ec1u 7. Th\u1ea9m \u0111\u1ecbnh, ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n <\/B><\/P>

1. Ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ea9m \u0111\u1ecbnh, ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n. Tr\u01b0\u1eddng h\u1ee3p BQLDA th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nhi\u1ec1u d\u1ef1 \u00e1n cho nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp th\u00e0nh l\u1eadp BQLDA th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/P>

2. H\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:<\/P>

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ph\u00ea duy\u1ec7t; quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0; quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh; quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp BQLDA;<\/P>

– B\u1ea3ng t\u00ednh kinh ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo M\u1eabu s\u1ed1 01\/DT-QLDA;<\/P>

– B\u1ea3ng t\u1ed5ng h\u1ee3p ngu\u1ed3n kinh ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo M\u1eabu s\u1ed1 02\/DT-QLDA.<\/P>

– B\u1ea3ng t\u00ednh l\u01b0\u01a1ng n\u0103m theo M\u1eabu s\u1ed1 03\/DT-QLDA;<\/P>

– D\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n n\u0103m theo M\u1eabu s\u1ed1 04\/DT-QLDA.<\/P>

3. N\u1ed9i dung th\u1ea9m \u0111\u1ecbnh d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/P>

– Th\u1ea9m \u0111\u1ecbnh n\u1ed9i dung c\u00f4ng vi\u1ec7c, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n, s\u1ef1 ph\u00f9 h\u1ee3p trong vi\u1ec7c ph\u00e2n b\u1ed5 m\u1ee9c chi cho c\u00e1c n\u0103m trong B\u1ea3ng t\u00ednh chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo M\u1eabu s\u1ed1 01\/DT-QLDA;<\/P>

– Th\u1ea9m \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p trong B\u1ea3ng t\u1ed5ng h\u1ee3p ngu\u1ed3n kinh ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo M\u1eabu s\u1ed1 02\/DT-QLDA;<\/P>

– Th\u1ea9m \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c n\u1ed9i dung chi trong d\u1ef1 to\u00e1n theo M\u1eabu s\u1ed1 04\/DT-QLDA v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c v\u00e0 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/P>

4. Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd n\u0103m theo M\u1eabu s\u1ed1 05\/Q\u0110-QLDA \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi BQLDA, c\u01a1 quan thanh to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/P>

5. Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n chi trong ph\u1ea1m vi d\u1ef1 to\u00e1n n\u0103m \u0111\u00e3 duy\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p, v\u01b0\u1ee3t d\u1ef1 to\u00e1n th\u00ec ph\u1ea3i th\u1ea9m \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung.<\/P>

\u0110i\u1ec1u 8. Thanh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n <\/B><\/P>

1. Ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA qu\u1ea3n l\u00fd nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c m\u1edf m\u1ed9t t\u00e0i kho\u1ea3n Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n chung t\u1ea1i m\u1ed9t c\u01a1 quan thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ti\u1ebfp nh\u1eadn kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/P>

2. C\u01a1 quan thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n thanh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo d\u1ef1 to\u00e1n do ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u00ea duy\u1ec7t, ch\u1ebf \u0111\u1ed9 thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

\u0110i\u1ec1u 9. Quy\u1ebft to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n <\/B><\/P>

1. Khi k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 28\/02 n\u0103m sau, ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n trong n\u0103m theo M\u1eabu s\u1ed1 01\/QT-QLDA; l\u1ea5y \u00fd ki\u1ebfn x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thanh to\u00e1n \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n n\u0103m sau. Kh\u00f4ng ph\u1ea3i th\u1ea9m \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n.<\/P>

2. Khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m tra v\u00e0 ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh thu\u1ed9c ngu\u1ed3n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc.<\/P>

3. X\u1eed l\u00fd s\u1ed1 d\u01b0 kinh ph\u00ed h\u00e0ng n\u0103m<\/P>

\u0110\u1ed1i v\u1edbi kho\u1ea3n ch\u00eanh l\u1ec7ch ngu\u1ed3n thu l\u1edbn h\u01a1n chi, ho\u1eb7c c\u00e1c kho\u1ea3n chi trong d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t nh\u01b0ng ch\u01b0a chi h\u1ebft, \u0111\u01b0\u1ee3c chuy\u1ec3n sang th\u1ef1c hi\u1ec7n chi \u1edf c\u00e1c n\u0103m sau; \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p v\u00e0o M\u1eabu s\u1ed1 02\/DT-QLDA (M\u1ee5c I – Ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang) \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 to\u00e1n cho n\u0103m sau.<\/P>

\u0110i\u1ec1u 10. Ki\u1ec3m tra <\/B><\/P>

1. \u0110\u01a1n v\u1ecb qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 k\u1ebf ho\u1ea1ch t\u1ed5 ch\u1ee9c ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd.<\/P>

2. C\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA t\u1ef1 t\u1ed5 ch\u1ee9c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf \u0111\u01a1n v\u1ecb.<\/P>

\u0110i\u1ec1u 11. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan <\/B><\/P>

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA <\/P>

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n b\u1ed9 v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/P>

– Th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, th\u1ea9m \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n; l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, l\u1ea5y \u00fd ki\u1ebfn x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thanh to\u00e1n v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u00fang th\u1eddi gian v\u00e0 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thanh to\u00e1n <\/P>

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t, thanh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, \u0111\u00fang ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/P>

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn kinh ph\u00ed \u0111\u00e3 thanh to\u00e1n trong n\u0103m, kinh ph\u00ed c\u00f2n d\u01b0 theo d\u1ef1 to\u00e1n t\u1ea1i M\u1eabu s\u1ed1 01\/QT-QLDA b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n c\u1ee7a c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA.<\/P>

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng <\/P>

Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd; c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb c\u00f3 h\u00e0nh vi vi ph\u1ea1m trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/P><\/p>\n

Ph\u1ea7n 3<\/h3>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/h3>\n

\u0110i\u1ec1u 12.<\/B> Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m 2011 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 117\/2008\/TT-BTC ng\u00e0y 05\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/P>

\u0110i\u1ec1u 13.<\/B> C\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, BQLDA \u0111\u00e3 ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ebfn h\u1ebft n\u0103m ng\u00e2n s\u00e1ch; Vi\u1ec7c quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/P>
<\/p>\n

\u00a0<\/h3>\n

N\u01a1i nh\u1eadn:<\/h3>\n

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/h3>\n

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/h3>\n

– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/h3>\n

– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/h3>\n

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/h3>\n

– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/h3>\n

– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/h3>\n

– C\u00e1c B\u1ed9, CQ ngang B\u1ed9, CQ thu\u1ed9c CP;<\/h3>\n

– C\u01a1 quan TW c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/h3>\n

– C\u00e1c T\u1ed5ng C\u00f4ng ty, T\u1eadp \u0111o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc;<\/h3>\n

– H\u0110ND, UBND t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/h3>\n

– S\u1edf T\u00e0i ch\u00ednh, KBNN t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/h3>\n

– C\u00f4ng b\u00e1o;<\/h3>\n

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/h3>\n

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/h3>\n

– Website Ch\u00ednh ph\u1ee7;<\/h3>\n

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/h3>\n

– L\u01b0u: VT, \u0110T.<\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/B><\/p>\n

TH\u1ee8 TR\u01af\u1edeNG<\/h3>\n

Ph\u1ea1m S\u1ef9 Danh<\/h3>\n

<\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac ————– S\u1ed1: 10\/2011\/TT-BTCH\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 01 n\u0103m 2011 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG CHI PH\u00cd QU\u1ea2N L\u00dd D\u1ef0 \u00c1N C\u1ee6A C\u00c1C D\u1ef0 \u00c1N \u0110\u1ea6U T\u01af X\u00c2Y D\u1ef0NG S\u1eec D\u1ee4NG…<\/p>\n","protected":false},"template":"","loai-van-ban":[12],"co-quan-ban-hanh":[19],"class_list":["post-297","van-ban","type-van-ban","status-publish","hentry","loai-van-ban-thong-tu","co-quan-ban-hanh-bo-tai-chinh","description-off"],"_links":{"self":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban\/297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/van-ban"}],"about":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/types\/van-ban"}],"wp:attachment":[{"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/media?parent=297"}],"wp:term":[{"taxonomy":"loai-van-ban","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/loai-van-ban?post=297"},{"taxonomy":"co-quan-ban-hanh","embeddable":true,"href":"https:\/\/tuvangiaothong.com\/en\/wp-json\/wp\/v2\/co-quan-ban-hanh?post=297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}