{"id":70375,"date":"2025-12-31T08:54:02","date_gmt":"2025-12-31T01:54:02","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=70375"},"modified":"2025-12-31T08:57:37","modified_gmt":"2025-12-31T01:57:37","slug":"lam-the-nao-de-theo-doi-nguon-kinh-phi-qua-tang-nhan-dan-nguon-26","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-theo-doi-nguon-kinh-phi-qua-tang-nhan-dan-nguon-26\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i ngu\u1ed3n kinh ph\u00ed qu\u00e0 t\u1eb7ng nh\u00e2n d\u00e2n (ngu\u1ed3n 26)"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
Ng\u00e0y 28\/12\/2025, C\u00f4ng v\u0103n S\u1ed1: 12553\/KBNN-CSPC V\/v h\u01b0\u1edbng d\u1eabn KBNN khu v\u1ef1c tri\u1ec3n khai t\u1eb7ng qu\u00e0 c\u1ee7a \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc nh\u00e2n d\u1ecbp ch\u00e0o m\u1eebng \u0110\u1ea1i h\u1ed9i \u0111\u1ea1i bi\u1ec3u to\u00e0n qu\u1ed1c l\u1ea7n th\u1ee9 XIV c\u1ee7a \u0110\u1ea3ng v\u00e0 T\u1ebft Nguy\u00ean \u0111\u00e1n B\u00ednh Ng\u1ecd n\u0103m 2026 theo ngh\u1ecb quy\u1ebft s\u1ed1 418\/NQ-CP.<\/p>\n
V\u1ec1 M\u00e3 ngu\u1ed3n h\u1ea1ch to\u00e1n: Kinh ph\u00ed t\u1eb7ng qu\u00e0 ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i, h\u01b0u tr\u00ed x\u00e3 h\u1ed9i v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng y\u1ebfu th\u1ebf nh\u00e2n d\u1ecbp ch\u00e0o m\u1eebng \u0110\u1ea1i h\u1ed9i \u0111\u1ea1i bi\u1ec3u to\u00e0n qu\u1ed1c l\u1ea7n th\u1ee9 XIV c\u1ee7a \u0110\u1ea3ng v\u00e0 T\u1ebft Nguy\u00ean \u0111\u00e1n B\u00ednh Ng\u1ecd n\u0103m 2026 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o M\u00e3 ngu\u1ed3n 26 – Kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n.<\/p>\n
– V\u1ec1 M\u1ee5c l\u1ee5c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/p>\n
+ \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng s\u1eed d\u1ee5ng m\u00e3 Kho\u1ea3n: 371 – Ch\u00ednh s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng;<\/p>\n
+ \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u01b0u tr\u00ed x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i s\u1eed d\u1ee5ng m\u00e3 Kho\u1ea3n: 398 – Ch\u00ednh s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c, ti\u1ec3u m\u1ee5c 7499 – Chi kh\u00e1c c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 324\/2016\/TT-BTC ng\u00e0y 21\/12\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n
Vi\u1ec7c t\u1eb7ng qu\u00e0 ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i, h\u01b0u tr\u00ed x\u00e3 h\u1ed9i v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng y\u1ebfu th\u1ebf nh\u00e2n d\u1ecbp T\u1ebft Nguy\u00ean \u0111\u00e1n B\u00ednh Ng\u1ecd \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh ch\u1eadm nh\u1ea5t trong ng\u00e0y 31\/12\/2025.<\/p>\n
Sau khi k\u1ebft th\u00fac t\u1eb7ng qu\u00e0, KBNN n\u01a1i giao d\u1ecbch h\u01b0\u1edbng d\u1eabn \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ch\u1ec9 \u0111\u1ea1o ph\u00f2ng chuy\u00ean m\u00f4n c\u1ee7a x\u00e3 l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng \u0111\u1ec3 thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi KBNN, k\u00e8m theo danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn qu\u00e0 tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t. Th\u1eddi h\u1ea1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi KBNN ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y 31\/01\/2026. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn qu\u00e0 tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n
B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh theo d\u00f5i, h\u1ea1ch to\u00e1n v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n 26 \u2013 Kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, ch\u00ednh x\u00e1c khi th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n chi t\u1eb7ng qu\u00e0 cho nh\u00e2n d\u00e2n theo ngh\u1ecb quy\u1ebft s\u1ed1 418\/NQ-CP.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 1: T\u1ea1o t\u00ednh ch\u1ea5t ngu\u1ed3n 26<\/h4>\n
<\/div>
\n
\n– V\u00e0o Danh m\u1ee5c\\T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed.<\/strong><\/p>\n
– Nh\u1ea5n Th\u00eam<\/strong> v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin \u1edf t\u00ednh ch\u1ea5t ngu\u1ed3n 26:<\/p>\n
Nh\u00e2\u0323p Ma\u0303 t\u00ednh ch\u00e2\u0301t v\u00e0 T\u00ean t\u00ednh ch\u00e2\u0301t ngu\u00f4\u0300n kinh ph\u00ed. T\u00edch ch\u1ecdn Lo\u1ea1i t\u00ednh ch\u1ea5t: kh\u00f4ng giao t\u1ef1 ch\u1ee7 (n\u1ebfu nh\u1eadn d\u1ef1 to\u00e1n \u1edf TK 9527)
\n– Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
Chi ti\u1ebft tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 2: Khai b\u00e1o danh m\u1ee5c Ngu\u1ed3n 26<\/h4>\n
<\/div>
\n
1.\u00a0Va\u0300o\u00a0Danh mu\u0323c\\Ngu\u00f4\u0300n kinh phi\u0301<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. C\u0103n c\u01b0\u0301 va\u0300o Kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n<\/strong>\u00a0\u0111\u01b0\u1ee3c ngu\u00f4\u0300n Trung \u01b0\u01a1ng, Ti\u0309nh, X\u00e3 <\/strong>c\u1ea5p \u21d2 Nh\u00e2\u0301n chu\u00f4\u0323t v\u00e0o ngu\u1ed3n \u0111\u00f3, t\u00edch Th\u00eam<\/strong><\/p>\n
$\"\"$ <\/p>\n
3. Khai b\u00e1o th\u00f4ng tin Ngu\u1ed3n kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n<\/strong><\/p>\n
\n
L\u01b0u \u00fd: Ma\u0303 ngu\u00f4\u0300n kinh ph\u00ed<\/strong> pha\u0309i \u0111\u01b0\u01a1\u0323c b\u0103\u0301t \u0111\u00e2\u0300u v\u01a1\u0301i ky\u0301 t\u01b0\u0323 ngu\u00f4\u0300n cha<\/li>\n<\/ul>\n
V\u00ed d\u1ee5: Ngu\u1ed3n KP t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n thu\u1ed9c Ng\u00e2n s\u00e1ch X\u00e3<\/strong>\u00a0=> M\u00e3 ngu\u1ed3n kinh ph\u00ed l\u00e0 3.4<\/p>\n
T\u01b0\u01a1ng t\u1ef1, n\u1ebfu thu\u1ed9c Ng\u00e2n s\u00e1ch T\u1ec9nh <\/strong>l\u00e0 2.4, Ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng<\/strong> l\u00e0 1.4<\/p>\n
\n
T\u00ean ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n<\/strong><\/li>\n
Ti\u0301nh ch\u00e2\u0301t ngu\u00f4\u0300n cho\u0323n la\u0300 26(Ngu\u1ed3n kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n)<\/b>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. Nh\u00e2\u0301n C\u00e2\u0301t.<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 3: Nh\u1eadn d\u1ef1 to\u00e1n, r\u00fat v\u00e0 chi kinh ph\u00ed t\u1eb7ng qu\u00e0 nh\u00e2n d\u00e2n (ngu\u1ed3n 26)<\/h4>\n
<\/div>
\n
– Nh\u1eadn d\u1ef1 to\u00e1n b\u1ed5 sung<\/strong> ngu\u1ed3n 26 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
– N\u1ebfu \u0111\u1ed5i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong> th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
– N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong>\u00a0th\u00ec r\u00fat ti\u1ec1n m\u1eb7t v\u00e0 chi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
L\u01b0u \u00fd:<\/strong> Kho b\u1ea1c \u0111i\u1ec7n t\u1eed MISA ch\u01b0a h\u1ed7 tr\u1ee3 giao d\u1ecbch ngu\u1ed3n 26, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u ch\u1ee9ng t\u1eeb v\u00e0 nh\u1eadp kh\u1ea9u l\u00ean DVC giao d\u1ecbch theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[133],"ht-kb-tag":[],"class_list":["post-70375","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mau-so-01-sdkp-dvdt-bang-doi-chieu-du-toan-kinh-phi-ngan-sach-tai-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70375","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=70375"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70375\/revisions"}],"predecessor-version":[{"id":70393,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70375\/revisions\/70393"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70375"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70375"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}