Recently, Trang Bom District Inspectorate announced the conclusion of the inspection of financial management and use of Nam Cao Primary School (Trung Hoa Commune, Trang Bom District) from July 2019 to the end of December 2023.

"Overspending" hundreds of millions of dong

According to the inspection conclusion, the organization of the collection of money for other sources of revenue and expenditure outside the budget, the school approved and received the consent of the parents. Voluntary revenue and expenditure were carried out in accordance with the spirit of volunteerism, the organization collected public opinions on the implementation plan, and signed contracts according to regulations.

Through inspection and working with relevant organizations and individuals, many limitations and violations were discovered.

Specifically, regarding the budget for the Parents' Association, the school spent more than 320 million VND to repair facilities, support teachers during the Lunar New Year, and organize parties for teachers on holidays and Tet, which are not in accordance with the regulations of the Minister of Education and Training.

The accompanying documents for these expenses are not sufficient, there is no approval from the head of the Parents' Representative Committee on the proposal form, and no payment form is created. These expenses are also not tracked in the accounting system.

Regarding the sanitation fund, the school spent more than 27.5 million VND to buy sanitation equipment that did not comply with regulations. The school did not have a budget to determine the level of revenue and expenditure in accordance with the resolution and was not tracked in the accounting system.

Regarding the Team fund, the school spent more than 11 million VND to repair facilities in violation of regulations and was not tracked in the accounting system.

In addition, the school also mobilized money to buy televisions (more than 30 million VND) and trees (38 million VND) against regulations.

Collected more than 3.2 billion VND for after-hours student care

According to the conclusion, in 3 school years (2020 - 2021; 2022 - 2023 and 2023 - 2024), Nam Cao Primary School collected a total of more than 3.2 billion VND for taking care of primary school students outside of regular school hours.

Specifically, in the 2020-2021 school year, the school collected more than 370 million VND for taking care of primary school students outside of regular school hours. In the 2022-2023 school year, the school collected more than 1.85 billion VND and in the 2023-2024 school year, it collected nearly 1 billion VND.

Explaining to the inspection team, Ms. Pham Thi Thanh Phuong - principal of Nam Cao Primary School - said that the school has two sessions (morning from 7am to 10am; afternoon from 1pm to 3:15pm). Meanwhile, the students' parents work as workers and do not have time to pick up their children after school.

Therefore, the school agreed with the parents to send their children to the school to be looked after outside of regular school hours (from 3:15 p.m. to 4:35 p.m.), each student would be charged 300,000 VND/month. This was agreed upon by the parents.

Regarding the collected amount (excluding the amount that the homeroom teacher receives), the school spends monthly on management work, including: principal, vice principal, accountant, security guard (from 1-8.5 million VND/person). The remaining amount is spent by Ms. Phuong on entertaining guests and repairing equipment for the school.

On the other hand, Ms. Phuong admitted that the school did not calculate to deduct a portion of the collected money to pay for electricity and facilities according to regulations because she said there were no specific regulations for this content.

The inspection conclusion determined that Nam Cao Primary School did not perform sufficiently, incorrectly, and had signs of intentional violations such as: not estimating the budget to pay for electricity and facilities for the school; not including it in the unit's accounting system; and in some years, the Department of Education and Training did not approve but still organized the care of students outside of regular school hours.

This violation is serious, the main responsibility for this violation belongs to the principal, accountant; related responsibility belongs to the board of directors and some individuals.