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M\u1ee5c I- NGU\u1ed2N NG\u00c2N S\u00c1CH TRONG N\u01af\u1edaC THU\u1ed8C NG\u00c2N S\u00c1CH C\u1ea4P…. <\/strong>\u00a0kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u d\u00f9 m\u1eabu 01a, 02a<\/strong> v\u1eabn l\u00ean s\u1ed1 li\u1ec7u \u0111\u00fang.<\/p>\n<\/li>\n
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B\u00e1o c\u00e1o hi\u1ec3n th\u1ecb nhi\u1ec1u h\u01a1n 7 trang<\/strong><\/p>\n<\/li>\n
- S\u1ed1 li\u1ec7u ngu\u1ed3n ng\u00e2n s\u00e1ch v\u00e0 ngu\u1ed3n kh\u00e1c kh\u00f4ng chung 1 bi\u1ec3u m\u00e0 b\u1ecb t\u00e1ch ri\u00eang th\u00e0nh nhi\u1ec1u bi\u1ec3u<\/b>, \u0111\u01a1n v\u1ecb mu\u1ed1n v\u1ec1 chung 1 bi\u1ec3u.<\/li>\n
- S\u1ed1 li\u1ec7u ngu\u1ed3n ng\u00e2n s\u00e1ch Huy\u1ec7n v\u00e0 Ngu\u1ed3n ng\u00e2n s\u00e1ch x\u00e3 \u1edf 2 ph\u1ea7n kh\u00e1c nhau -> \u0111\u01a1n v\u1ecb mu\u1ed1n c\u1ed9ng g\u1ed9p chung v\u1ec1 1 b\u1ea3ng.<\/li>\n<\/ul>\n
![\"\"](\"\/ke-toan\/wp-content\/uploads\/2025\/12\/21-2.png\")
<\/p>\n2. Nguy\u00ean t\u1eafc ghi nh\u1eadn<\/h3>\n
Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a TT 24:<\/strong> M\u1ee5c n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n ngu\u1ed3n NSNN trong n\u01b0\u1edbc thu\u1ed9c c\u00e1c c\u1ea5p ng\u00e2n s\u00e1ch c\u1ea5p cho \u0111\u01a1n v\u1ecb trong n\u0103m theo d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao (bao g\u1ed3m c\u1ea3 ngu\u1ed3n CK), s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n NSNN. S\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n v\u00e0o lo\u1ea1i – kho\u1ea3n n\u00e0o th\u00ec tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u v\u00e0o c\u1ed9t t\u01b0\u01a1ng \u1ee9ng \u0111\u00f3. \u0110\u01a1n v\u1ecb l\u1eadp quy\u1ebft to\u00e1n ri\u00eang \u0111\u1ed1i v\u1edbi ngu\u1ed3n kinh ph\u00ed nh\u1eadn c\u1ee7a t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch<\/strong> (trung \u01b0\u01a1ng, t\u1ec9nh, huy\u1ec7n, x\u00e3 n\u1ebfu c\u00f3).<\/p>\n
=> Tr\u00ean ph\u1ea7n m\u1ec1m b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng nh\u01b0 sau:<\/p>\n
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- \u00a0Ngu\u1ed3n ng\u00e2n s\u00e1ch trong n\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ri\u00eang theo t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch c\u00f3 ph\u00e1t sinh Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng (C\u1ea5p 1), Ng\u00e2n s\u00e1ch t\u1ec9nh (C\u1ea5p 2), Ng\u00e2n s\u00e1ch x\u00e3 (C\u1ea5p 4)<\/li>\n
- C\u00e1c ngu\u1ed3n c\u00f2n l\u1ea1i (Ngo\u00e0i ng\u00e2n s\u00e1ch trung h\u01b0\u01a1ng, ng\u00e2n s\u00e1ch t\u1ec9nh, ng\u00e2n s\u00e1ch x\u00e3 ) s\u1ebd \u0111\u01b0a v\u00e0o chung v\u1edbi b\u00e1o c\u00e1o c\u00f3 m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch l\u00e0 m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch<\/strong> \u0111\u01b0\u1ee3c khai b\u00e1o trong ph\u1ea7n Th\u00f4ng tin \u0111\u01a1n v\u1ecb<\/span> <\/strong>theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
N\u1ebfu \u0111\u01a1n v\u1ecb ch\u1ec9 nh\u1eadn kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1eeb 1 c\u1ea5p. V\u00ed d\u1ee5 ch\u1ec9 nh\u1eadn kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3 (C\u00f3 m\u00e3 c\u1ea5p NS l\u00e0 4) th\u00ec ki\u1ec3m tra nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> Ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 01a (20a) c\u00f3 b\u1ecb t\u00e1ch trang kh\u00f4ng, n\u1ebfu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu c\u0169ng b\u1ecb t\u00e1ch trang th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> \u0111\u1ec3 b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu v\u1ec1 1 trang tr\u01b0\u1edbc.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0B\u00e1nh r\u0103ng \u2699\ufe0f(g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean)\\H\u1ec7 th\u1ed1ng\\Th\u00f4ng tin \u0111\u01a1n v\u1ecb, <\/strong>ki\u1ec3m tra M\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch<\/strong> \u0111\u00e3 nh\u1eadp \u0111\u00fang ch\u01b0a, n\u1ebfu ch\u01b0a th\u00ec nh\u1ea5n S\u1eeda<\/strong> \u0111\u1ec3 s\u1eeda r\u1ed3i nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
![\"\"](\"\/ke-toan\/wp-content\/uploads\/2025\/12\/22-5.png\")
<\/p>\n\n\n\n\n\n\nM\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c ngu\u1ed3n thu\u1ed9c Ngu\u1ed3n kh\u00e1c<\/strong> s\u1ebd l\u1ea5y theo m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch trong th\u00f4ng tin \u0111\u01a1n v\u1ecb n\u00e0y<\/strong>.
\nV\u00ed d\u1ee5: N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3\u00a0ngu\u1ed3n ng\u00e2n s\u00e1ch c\u1ea5p 4<\/strong>, c\u1ea7n\u00a0thi\u1ebft l\u1eadp m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch l\u00e0 c\u1ea5p 4<\/strong>\u00a0t\u1ea1i \u0111\u00e2y \u0111\u1ec3\u00a0c\u00e1c ngu\u1ed3n kh\u00e1c<\/strong>\u00a0(h\u1ecdc ph\u00ed, h\u1ecdc th\u00eam,\u2026)\u00a0hi\u1ec3n th\u1ecb chung v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch tr\u00ean m\u1ed9t bi\u1ec3u theo c\u1ea5p 4<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\nB\u01b0\u1edbc 3:<\/strong> In l\u1ea1i b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u1eadn kinh ph\u00ed t\u1eeb nhi\u1ec1u c\u1ea5p ng\u00e2n s\u00e1ch (v\u00ed d\u1ee5: ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3 v\u00e0 ng\u00e2n s\u00e1ch c\u1ea5p t\u1ec9nh) th\u00ec b\u00e1o c\u00e1o B01\/BCQT s\u1ebd t\u00e1ch ri\u00eang theo t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch<\/strong> \u0111\u01b0\u1ee3c nh\u1eadn. Ph\u1ea7n ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng kh\u00e1c s\u1ebd hi\u1ec7n chung b\u00e1o c\u00e1o v\u1edbi c\u1ea5p ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c khai b\u00e1o trong ph\u1ea7n th\u00f4ng tin \u0111\u01a1n v\u1ecb<\/a>. B\u00e1o c\u00e1o t\u00e1ch ri\u00eang theo t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch nh\u01b0 v\u1eady l\u00e0 \u0111\u00fang<\/strong> theo h\u01b0\u1edbng d\u1eabn c\u1ee7a th\u00f4ng t\u01b0.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi in b\u00e1o c\u00e1o B01\/BCQT g\u1eb7p c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: M\u1ee5c I- NGU\u1ed2N NG\u00c2N S\u00c1CH TRONG N\u01af\u1edaC THU\u1ed8C NG\u00c2N S\u00c1CH C\u1ea4P…. \u00a0kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u d\u00f9 m\u1eabu 01a, 02a v\u1eabn l\u00ean s\u1ed1 li\u1ec7u \u0111\u00fang. B\u00e1o c\u00e1o…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[123],"ht-kb-tag":[],"class_list":["post-68253","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-b01-bcqt-bao-cao-quyet-toan-kinh-phi-hoat-dong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=68253"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68253\/revisions"}],"predecessor-version":[{"id":76683,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68253\/revisions\/76683"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=68253"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=68253"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=68253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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