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&W)#9|#PXa'`"0#M&S"++++++++++++++++++++++++++
‡+r+r7@4F&,F3)#&8&/1?-,#&W)#9|#:\
*Xa'`"+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‡+r+sL)1/&W)#9|++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‡+s&8#$P"1?-,#&"-,&&!9V&W)#9|3)
Xa'`"0#M&S"+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‡+s+rY)#$%&1?-,#&"-,&&!9V&W)#9|#P
Xa'`"0#M&S"+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‡+s+sX2#3)41?-,#&"-,&&!9V&W)#9|#P
Xa'`"0#M&S"+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‡+s+t{)?6!&P&2#$""#,1?-,#&\&W)#9
|#PXa'`"0#M&S"++++++++++++++++++++++++++++++++++++++++++++
‡+s+‡")'&*&ˆ"#O#P0&P&2#$"1?-,#&\
&W)#9|3)Xa'`"0#M&S"++++++++++++++++++++++++
‡+t4F&,F"&b# 9;""#,1?-,#&\&W)
#9|3)Xa'`"0#M&S"++++++++++++++++++++++++++++++++++++++
6
‡+t+r]>#')"&b# 9;""#,1?-,#&\&W)
#9|3)Xa'`"0#M&S"++++++++++++++++++++++++++++++++++++++
‡+t+s&9I"&9V"&!#&/"#,1?-,#&\&W)#9

|3)Xa'`"0#M&S"++++++++++++++++++++++++++++++++++++++++++
‡+t+t4F&,F"&b# 9;""#,1?-,#&\&W)
#9|3)Xa'`"0#M&S"++++++++++++++++++++++++++++++++++++++
‡+t+t+rLF&JXa'`"+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
&(-,)0#7"9_",F=>"""&/#&"#6!"#,1?-,#‰
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
&(@40#7"9_"F&.&;F6VI3)1&,‰+++++++++++++++++++++++++++++++++++++++++++++++++
‡+t+t+s+LF&J,I3)3)4 •&!9VŠ '3)6!&*W)#9
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
&(&b#0&!#&/67@40&2A3)#$%&X?-,#&W)#9
|‰+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
o+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
XkeqvXkƒ+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‹+r+X2# )5+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
‹+s+X2"&C+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
eqg]Xh++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
e+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
6
6
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‰&*W)#9
X‰X&@P&!9V+
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\‰"-,&&!9V+
\Œ‰"-,&$)"9I"
q‰•@&=
|‰|=8"I@4+
‰&&#,6.W)#9
6
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4"‡+r+Y)C&6L(#P(".6V,A=)"#&&#,+++++++++++++++++
4"‡+s+%&&%&#P("&W)#9|#PXa'`"0#M&
S""P#:7sŽrr†sŽrt+++++++++++++++++++++++++++++++++++++++++++++++++++++
4"‡+t+%&&%&&\&W)#9|3)Xa'`"0
#M&S""PsŽrr†sŽrt++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
4"‡+‡+X2#3)41?-,#&\&W)#9|3)Xa'
`"0#M&S""PsŽrr†sŽrt+++++++++++++++++++++++++++++++++++++++++++++++
4"‡+‹+]A# #$9_"&;F#:&.#&&#,+++++++++++++++++++++++++++++++++++++++++++++++++++
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#,1?-,#&\&W)#9|#PXa'`"0
#M&S"++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
4"‡+•+•"&;F•12,&",*,@A#PXa'`"6L
#&8#$P""#,1?-,#&"-,&W)#9|#P
Xa'`"++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

6
O"S/T
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\IOt+r+Ib)#•&(*Xa'`"+++++++++++++++++++++++++++++++++++++++++++++++++
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|3)Xa'`"0#M&S"++++++++++++++++++++++++++++++++++++++++++
%&t+r+4O&!&&J&&)/a'`"0#M&S"++++++++++++++++++++++++++
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6VF&,##$?1&#2H&A49V`"&9#:"CF&9I"+65#: )
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"-,&&!9V+)&'0)&9V"&)" !,1&4&W)#9
|-ž"!!"#7"0&b# !#$"#&_1œ’P&""&/F&,6!
&/P&,b#9V+
](A&"-,&&!9V&W)#9|F&>#&)A&[#&ž
6!,>#')0')W)F&,##$?1&#2H&A*b#9V#$"#:"

#&_1œ+
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6.#L#/H9;#5F#$)"6!\?#,-4)b#"4I6!#,-4
)b#~$A"#!-4.C&0#:"@9V#7"9_"6!&!#&/I-~65#
&b#1^#&)5#&L1&#2&D#&8&/,>#')F&,##$?1&#2
H&A0&'(A&"-,&&!9V&W)#9|F&4F&‘
&;F6V,>#')Š+]>#')0')W)F&,##$?1&#2H&A!"0
(A&"-,&&!9V&W)#9|!" V6!"9; P+
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#:"'A"-,&0,1&4&W)#9|L)"S6V6/#P$
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#$?•C&0#7"#J& )^&"-,&&!9V+

2.1.2 Công tác kiểm soát chi ngân sách nhà nước cho đầu tư XDCB qua
KBNN
 %'*%'*$&'$()$$*"+(, /0
/
M<Aqdhr>Y
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6V,#')&)’6!&B$,&#&(E"+4&b#I@4*1?-,#U
9;&?)$N&I#$","P&*2)*#!@A3),#$%&3)4 •#:
6/ 5F12&P&6!=8",>#')Š '3)+651?-,#
1&"#&?#O#P2)&E"#1&"Š>#')0&(7"1?-,##O#P
&9A#1&)A 5F*3),#$%&3)4 •&9"O"#&_ P !A#@AF&5
&*2)*3),#$%&Š0&(7"!9;#&?&/1&,&)#‘#&)A6!
I&21&#20bF3)4 •6! P&%&>#&?+
, P&%&1?-,#‰
†7(#&—A=)"*1?-,#‰1?-,#&!&&J&6!1?-,#

12#,+
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F&,#&/6!1?-,#L)&M&+
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#$9V01?-,#&/&!&6!1?-,#-)+
l<Aqdhr>Y?KAF@sFh>?KFK]Fbt??KrpuDYb #vDM#
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#&—&2A0&J&-,&*&!9V0&9V"2,>#')&!9V"
).0O"#&_6.&!9VF&49;-<=>"#2#1/6!&/)3)4+$"
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#&*3)^06: !"9_",-,#).‘"#$9V1&#L*\9;9$
1&T1&3)^*&!9V+
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#$%&1?-,#6!#&8&/6/#&&#,6.W)#9&,=8,#&)A

.#9;"-<=>"6.\#$'I-~&O-I0#! /)=&*W)#96!,
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=>"6.W)#9E">J&0E".6!E"&J&-,&0&2A=&!
9V3)C&+
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1?#$—H-<=>"#L*&!9V#&—E"&2A&1&"+
X1&"#$8#2F",C&"#$%&? b7(#&&#,6.W)
#90!#&9_"-<=>"12#3)4",C&*,I3)1&, !7(
1?-,#+X2#3)4",C&Š !@A&O-I#&&#,+A#$)"#&86!&J&
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#&&#,+2)@A&O-I#&2)&[--6V3)C&#&%X12"&C
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