??ࡱ?!?? ????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????M$$If???!vh5?X 5?h#vX #vh:V ? V t???????0????????????????????????????????????65??5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?X 5?h#vX #vh:V ? V t????????65??5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TD$$If?!vh5??5?/#v?#v/:V ? V t???????0????????????????????????????????????65?? 5?? /? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p??????T?$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V ? V t??<?????????????0????????????????????????????????????6,?5?i5??5?w 5??5?/? ?/? 0????????/? ?/? 2????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????Tc$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?i5??5?w 5??5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????Tc$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?i5??5?w 5??5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T[$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?i5??5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????TS$$If???!vh5?o5??5?J5?S5?5?#vo#v?#vJ#vS#v:V 4 ? V t??<??????????????6,?+?+?+?5?5?w 5?/? ?/? 1????????/?  ?/? 3????????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?<?????????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t?????????0????????????????????????????????????6,?5?f5??5?' /? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?$$If???!vh5?k5?V 5?#vk#vV #v:V ? V t??????????6,?5?f5??5?' /? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p????????T?kd?$$IfT??????????????????ֈ??e?E?!?!?!?i???????w ???????????? ? t? V?<?????????????0????????????????????????????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd7$$IfT?4ֈ??e?E?!?!?!?i???????????????w ???????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd? $$IfT?4ֈ??e?E?!?!?!?i???????????????w ???????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdV$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdU$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdT$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdS"$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?$$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?&$$IfT?4ֈ??e?E?!?!?!?i???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdZ)$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?+$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd.$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdY0$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?2$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd5$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kdX7$$IfT?4ֈ??e?E?!?!?!???????????????w ??????????????????? ? t? V?<??????????????6????????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?<?????????????T?kd?9$$IfT???????????????????F??a? ?!?f???????' ???? ? t? V????????0????????????????????????????????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????TJ 6666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666660??0?[?NormalCJaJDA???DDefault Paragraph Font?c?????????G??hi?? ??N6?X?lR?T?$???¸???ܻ\?2?8?:?@??>??c?????????    ???????uL     ?? ?x?`??m*`          ?    `? ?\\  `` \\\\m``````````````````````` KI?M TO?N NH? N??C -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 1749/Q-KTNNH? N?i, ng?y 28 th?ng 10 nm 2024?QUY?T ?NHBAN H?NH QUY CH? QU?N L?, KHAI TH?C V? S? D?NG PH?N M?M C? S? D? LI?U B?O C?O T?I CH?NH, B?O C?O QUY?T TO?N NG?N S?CH, D? TO?N KINH PH? PH?C V? HO?T ?NG KI?M TO?NT?NG KI?M TO?N NH? N??CCn c? Lu?t Ki?m to?n nh? n??c ng?y 24 th?ng 6 nm 2015; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Ki?m to?n nh? n??c ng?y 26 th?ng 11 nm 2019;Cn c? Lu?t C?ng ngh? th?ng tin ng?y 29 th?ng 6 nm 2006;Cn c? Lu?t An to?n th?ng tin m?ng ng?y 19 th?ng 11 nm 2015;Theo ? ngh? c?a C?c tr??ng C?c C?ng ngh? th?ng tin,QUY?T ?NH:i?u 1. Ban h?nh k?m theo Quy?t ?nh n?y Quy ch? qu?n l?, khai th?c v? s? d?ng ph?n m?m C? s? d? li?u b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? ph?c v? ho?t ?ng ki?m to?n.i?u 2. Quy?t ?nh n?y c? hi?u l?c thi h?nh k? t? ng?y k?.i?u 3. Ch?nh Vn ph?ng Ki?m to?n nh? n??c, C?c tr??ng C?c C?ng ngh? th?ng tin, Th? tr??ng c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c v? c?c t? ch?c, c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Nh? i?u 3; - L?nh ?o Ki?m to?n nh? n??c; - C?c ?n v? tr?c thu?c Ki?m to?n nh? n??c; - L?u: VT, CNTT.KT. T?NG KI?M TO?N NH? N??C PH? T?NG KI?M TO?N NH? N??C B?i Qu?c Ding?QUY CH?QU?N L?, KHAI TH?C V? S? D?NG PH?N M?M C? S? D? LI?U B?O C?O T?I CH?NH, B?O C?O QUY?T TO?N NG?N S?CH, D? TO?N KINH PH? PH?C V? HO?T ?NG KI?M TO?N (Ban h?nh k?m theo Quy?t ?nh s? 1749/Q-KTNN ng?y 28/10/2024 c?a T?ng Ki?m to?n nh? n??c)Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nh, ?i t??ng ?p d?ng1. Quy ch? n?y quy ?nh tr?ch nhi?m, quy?n h?n c?a c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c, c? nh?n c? li?n quan trong vi?c qu?n l?, khai th?c v? s? d?ng ph?n m?m C? s? d? li?u b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? ph?c v? ho?t ?ng ki?m to?n c?a Ki?m to?n nh? n??c.2. Quy ch? n?y ?p d?ng v?i c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c, c?n b?, c?ng ch?c, vi?n ch?c, ng??i lao ?ng (g?i t?t l? c?ng ch?c) c?a c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c trong vi?c qu?n l?, khai th?c, s? d?ng ph?n m?m C? s? d? li?u b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? ph?c v? ho?t ?ng ki?m to?n.3. Th?ng tin ??c c?p nh?t, khai th?c tr?n ph?n m?m kh?ng bao g?m t?i li?u ch?a b? m?t Nh? n??c.i?u 2. Gi?i th?ch t? ng?Trong Quy ch? n?y, c?c t? ng? d??i ?y ??c hi?u nh? sau:1. D? li?u b?o c?o trong ph?n m?m n?y bao g?m d? li?u c?a c?c b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? v? c?c t?i li?u kh?c c?a ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n.2. Ph?n m?m C? s? d? li?u b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? ph?c v? ho?t ?ng ki?m to?n (g?i t?t l? ph?n m?m) l? ph?n m?m do Ki?m to?n nh? n??c x?y d?ng ? qu?n l? vi?c c?p nh?t, s? d?ng, khai th?c v? D? li?u b?o c?o.3. Ph?n m?m nghi?p v? l? ph?n m?m Qu?n l? ho?t ?ng ki?m to?n v? c?c ph?n m?m kh?c c? li?n quan ?n ho?t ?ng ki?m to?n c?a Ki?m to?n nh? n??c.4. ?n v? ??c ph?n c?ng ki?m to?n l? ?n v? tr?c thu?c Ki?m to?n nh? n??c ??c T?ng Ki?m to?n nh? n??c ph?n c?ng ki?m to?n c?c b?, ng?nh, c? quan trung ??ng, c?c ?a ph??ng v? c?c ?i t??ng ki?m to?n kh?c tr?n c? s? ch?c nng, nhi?m v? v? quy?n h?n c?a c?c ?n v?.5. S? h?a t?i li?u l? vi?c qu?t d? li?u d??i d?ng t?i li?u gi?y sang d?ng t?i li?u i?n t? (?nh d?ng pdf) v? l?u tr? v?o c? s? d? li?u c?a ph?n m?m ? ng??i d?ng c? th? khai th?c.6. C?p nh?t D? li?u b?o c?o l? vi?c c?ng ch?c ??c ph?n quy?n th?c hi?n c?ng t?c nh?p li?u D? li?u b?o c?o tr?n ph?n m?m (bao g?m nh?p m?i, b? sung, s?a ?i, ho?n thi?n nh?ng tr??ng th?ng tin theo y?u c?u nghi?p v? tr?n ph?n m?m).7. T?i kho?n ?nh danh ng??i d?ng tr?c thu?c Ki?m to?n nh? n??c l? t?i kho?n ??c Ki?m to?n nh? n??c c?p cho ng??i d?ng c?a Ki?m to?n nh? n??c ng nh?p v?o ph?n m?m ? khai th?c, s? d?ng ho?c qu?n tr? ph?n m?m. T?y theo nhi?m v? v? quy?n h?n, t?i kho?n ng??i d?ng ??c c?p m?t ho?c nhi?u quy?n kh?c nhau, c? c?c lo?i quy?n sau:a) Quy?n qu?n tr? ph?n m?m l? quy?n c?p cho ng??i d?ng ? qu?n tr?, v?n h?nh ph?n m?m, c?p quy?n ho?c c?p nh?t quy?n ng??i d?ng; thi?t l?p c?c tham s? h? th?ng c?a ph?n m?m.b) Quy?n qu?n tr? ?n v? l? quy?n c?p cho ng??i d?ng c?a ?n v? tr?c thu?c Ki?m to?n nh? n??c ? ph?n quy?n cho c?ng ch?c c?a ?n v? m?nh.c) Quy?n c?p nh?t D? li?u b?o c?o l? quy?n c?p cho ng??i d?ng c?a ?n v? tr?c thu?c Ki?m to?n nh? n??c ? truy c?p v?o ph?n m?m th?c hi?n c?p nh?t D? li?u b?o c?o.d) Quy?n khai th?c D? li?u b?o c?o l? quy?n ??c c?p cho ng??i d?ng c?a ?n v? tr?c thu?c Ki?m to?n nh? n??c th?c hi?n khai th?c D? li?u b?o c?o tr?n ph?n m?m ph?c v? ho?t ?ng qu?n l?, chuy?n m?n theo quy ?nh.i?u 3. C?c h?nh vi b? c?mVi?c ?p d?ng v? x? l? c?c h?nh vi b? nghi?m c?m trong qu?n l?, khai th?c v? s? d?ng ph?n m?m theo c?c quy ?nh c?a Lu?t C?ng ngh? th?ng tin, Lu?t An to?n th?ng tin m?ng, c?c vn b?n quy ph?m ph?p lu?t kh?c c? li?n quan v? m?t s? h?nh vi sau:1. Ph? ho?i h? th?ng c? s? h? t?ng th?ng tin ho?c c?n tr? qu? tr?nh v?n h?nh, duy tr? ?n ?nh, li?n t?c c?a ph?n m?m.2. Truy c?p b?t h?p ph?p, thay ?i d? li?u kh?ng ?ng th?m quy?n l?m sai l?ch ho?c ph? h?y d? li?u tr?n ph?n m?m.3. T? ? xo? b?, th?o g?, thay ?i th?ng s? thi?t l?p c?a ph?n m?m g?y xung ?t t?i nguy?n, ?nh h??ng ?n vi?c v?n h?nh c?c ph?n m?m v? c? s? d? li?u kh?c ??c c?i ?t trong h? th?ng m?ng c?a Ki?m to?n nh? n??c.4. S? d?ng, l?i d?ng ph?n m?m, d? li?u c?a ph?n m?m v?o c?c m?c ?ch kh?ng thu?c ph?m vi, ch?c nng, nhi?m v? ??c ph?n c?ng. Cung c?p, mua b?n, ph?t t?n th?ng tin tr?i v?i quy ?nh c?a Ki?m to?n nh? n??c v? ph?p lu?t hi?n h?nh.5. Ti?t l? t?i kho?n, c?c quy t?c s? d?ng, danh s?ch ng??i d?ng, s? ? t? ch?c h? th?ng, th?ng tin d? li?u c?a ph?n m?m cho c?c t? ch?c, c? nh?n kh?ng c? th?m quy?n.Ch??ng IIQU?N L?, V?N H?NH V? S? D?NG PH?N M?Mi?u 4. Nguy?n t?c qu?n l?, v?n h?nh v? s? d?ng ph?n m?m1. Ho?t ?ng c?i ?t, qu?n l?, v?n h?nh v? s? d?ng ph?n m?m ph?i ?m b?o tu?n th? c?c quy ?nh c?a Lu?t C?ng ngh? th?ng tin, Lu?t An to?n th?ng tin m?ng, quy ?nh c?a Ki?m to?n nh? n??c v? quy ?nh ph?p lu?t li?n quan.2. Ph?n m?m ??c qu?n l? t?p trung, th?ng nh?t t?i Trung t?m d? li?u Ki?m to?n nh? n??c, v?n h?nh th?ng qua h? th?ng m?ng Internet, ?m b?o ho?t ?ng li?n t?c, ?n ?nh, an to?n v? b?o m?t th?ng tin.3. Ph?n m?m ??c qu?n l?, v?n h?nh ?m b?o nguy?n t?c ? cao tr?ch nhi?m c?ng ch?c c?a Ki?m to?n nh? n??c v? c?c ?n v?, t? ch?c, c? nh?n c? li?n quan trong vi?c qu?n l?, khai th?c v? s? d?ng ph?n m?m, g?p ph?n n?ng cao hi?u qu? ho?t ?ng c?a ph?n m?m.4. B?o ?m h? th?ng c? s? h? t?ng th?ng tin, c?c thi?t b? c? li?n quan v? m?i tr??ng cho vi?c c?i ?t, v?n h?nh ph?n m?m.5. Ph?n m?m ph?i l?u l?i l?ch s? truy c?p ph?n m?m (log) ? ph?c v? c?ng t?c ki?m tra, gi?m s?t ho?t ?ng c?a ph?n m?m.i?u 5. N?ng c?p, m? r?ng, b?o tr? ph?n m?mVi?c n?ng c?p, m? r?ng, b?o tr? ph?n m?m ??c th?c hi?n ?nh k? h?ng nm ho?c ?t xu?t khi c? ? xu?t t? ng??i s? d?ng v? ph?i tu?n th? theo quy ?nh t?i Quy?t ?nh s? 1077/Q-KTNN ng?y 18/6/2021 c?a T?ng Ki?m to?n nh? n??c v? Quy ch? ph?t tri?n v? b?o tr? ph?n m?m n?i b? c?a Ki?m to?n nh? n??c.i?u 6. ?m b?o an to?n, b?o m?t th?ng tin1. Th?c hi?n c?c ho?t ?ng ki?m tra, gi?m s?t ? c?nh b?o c?c h?nh vi x?m ph?m an to?n ph?n m?m.2. S? d?ng c?c k?nh m? h?a v? x?c th?c ng??i d?ng cho c?c ho?t ?ng: ng nh?p h? th?ng, thay ?i th?ng tin ng??i d?ng, g?i nh?n d? li?u gi?a c?c m?y ch?, sao l?u d? li?u, c?p nh?t v? bi?n t?p d? li?u.3. ?p d?ng c?c bi?n ph?p b?o ?m t?nh x?c th?c v? b?o v? s? to?n v?n c?a d? li?u trong ph?n m?m.4. Th?c hi?n vi?c l?u tr? l?ch s? c?c ho?t ?ng c?a ng??i d?ng truy c?p v?o ph?n m?m; thay ?i th?ng tin, quy?n h?n ng??i d?ng; t?o m?i, c?p nh?t th?ng tin v? c?c nghi?p v? kh?c tr?n ph?n m?m.5. Thi?t l?p v? duy tr? h? th?ng d? ph?ng nh?m ?m b?o ph?n m?m ho?t ?ng li?n t?c.6. ?m b?o an to?n, an ninh th?ng tin, ngn ng?a m? ?c, ph?n m?m gi?n i?p,... t?n c?ng v?o ph?n m?m.7. Th?c hi?n c?c bi?n ph?p c?n thi?t kh?c ? ?m b?o an to?n, b?o m?t c?a ph?n m?m.i?u 7. Ph?n quy?n, qu?n l? t?i kho?n ?nh danh ng??i d?ng1. Ph?n quy?n t?i kho?na) T?i kho?n T?ng Ki?m to?n nh? n??c, c?c Ph? T?ng Ki?m to?n nh? n??c, Th? tr??ng ?n v? tr?c thu?c Ki?m to?n nh? n??c v? t?i kho?n qu?n tr? ?n v? c?a c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c do b? ph?n qu?n tr? ph?n m?m ph?n quy?n theo quy ?nh c?a Ki?m to?n nh? n??c v? quy ?nh c?a Quy ch? n?y.b) T?i kho?n c?a c?ng ch?c thu?c ?n v? ??c ph?n c?ng ki?m to?n, ?n v? ch? tr? cu?c ki?m to?n, ?n v? tham m?u c? li?n quan ?n ho?t ?ng ki?m to?n do b? ph?n qu?n tr? ?n v? ph?n quy?n sau khi ??c Th? tr??ng ?n v? ph? duy?t.c) T?i kho?n c?a c?ng ch?c thu?c c?c ?n v? tr?c thu?c kh?c c?a Ki?m to?n nh? n??c do b? ph?n qu?n tr? ph?n m?m ph?n quy?n khi nh?n ??c vn b?n ? ngh? c?a ?n v? v? ??c T?ng Ki?m to?n nh? n??c ph? duy?t.2. Qu?n l? t?i kho?na) C?c tr??ng C?c C?ng ngh? th?ng tin ph?n c?ng v? t? ch?c gi?m s?t vi?c s? d?ng quy?n qu?n tr? ph?n m?m. C?ng ch?c ??c ph?n quy?n ? th?c hi?n vi?c qu?n tr? ph?n m?m ch?u tr?ch nhi?m tr??c C?c tr??ng C?c C?ng ngh? th?ng tin, T?ng Ki?m to?n nh? n??c v? vi?c s? d?ng quy?n ?ng ch?c tr?ch nhi?m v?.b) ?n v? ??c ph?n c?ng ki?m to?n, ?n v? ch? tr? cu?c ki?m to?n v? ?n v? tham m?u c? li?n quan ?n ho?t ?ng ki?m to?n ??c c?p quy?n qu?n tr? ?n v? ? th?c hi?n nhi?m v? quy ?nh t?i Quy ch? n?y. Th? tr??ng ?n v? c? tr?ch nhi?m ph?n c?ng v? t? ch?c gi?m s?t vi?c s? d?ng quy?n c?a qu?n tr? ?n v?. C?ng ch?c ??c ph?n quy?n qu?n tr? ?n v? th?c hi?n nhi?m v? theo quy ?nh t?i Quy ch? n?y, ch?u tr?ch nhi?m tr??c Th? tr??ng ?n v?, T?ng Ki?m to?n nh? n??c v? vi?c s? d?ng quy?n ?ng ch?c tr?ch nhi?m v?.c) ?n v? ??c ph?n c?ng ki?m to?n, ?n v? ch? tr? cu?c ki?m to?n v? ?n v? tham m?u c? li?n quan ?n ho?t ?ng ki?m to?n c? tr?ch nhi?m ng k? c?p quy?n qu?n tr? ?n v? theo m?u quy ?nh t?i Ph? l?c 06 k?m theo Quy?t ?nh s? 1152/Q-KTNN ng?y 05/7/2021 c?a T?ng Ki?m to?n nh? n??c ban h?nh Quy ch? qu?n l? v? s? d?ng t?i kho?n ?nh danh c?a Ki?m to?n nh? n??c v? g?i v? C?c C?ng ngh? th?ng tin ? ??c c?p quy?n.3. Quy tr?nh ng k? c?p m?i, thu h?i, thay ?i, kho? t?i kho?n th?c hi?n theo quy ?nh t?i Quy?t ?nh s? 1152/Q-KTNN.Ch??ng IIIC?P NH?T V? KHAI TH?C D? LI?U B?O C?Oi?u 8. Nguy?n t?c c?p nh?t, khai th?c D? li?u b?o c?o1. Vi?c c?p nh?t D? li?u b?o c?o tr?n ph?n m?m ph?i ?m b?o ?y ?, k?p th?i ph?c v? cho ho?t ?ng ki?m to?n v? ph?i ??c th?c hi?n theo ?ng th?i gian, tr?nh t? quy ?nh t?i Quy ch? n?y.2. ?n v? ch?u tr?ch nhi?m thu th?p D? li?u b?o c?o c? nhi?m v? th?c hi?n c?p nh?t v?o ph?n m?m.3. Vi?c c?p nh?t, khai th?c D? li?u b?o c?o trong ho?t ?ng c?a Ki?m to?n nh? n??c ph?i tu?n th? quy ?nh v? ?m b?o an to?n th?ng tin an ninh m?ng, b?o v? b? m?t nh? n??c c?a Ki?m to?n nh? n??c v? ph?p lu?t hi?n h?nh.i?u 9. Th?ng tin qu?n l? c?a D? li?u b?o c?o1. D? li?u b?o c?o ??c c?p nh?t v?o ph?n m?m ph?i ?m b?o kh? nng khai th?c, t?m ki?m theo c?c tr??ng th?ng tin sau:a) T?n ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n.b) T?n ?n v? c?p nh?t d? li?u.c) Lo?i b?o c?o.d) T?n b?o c?o, k? hi?u bi?u m?u b?o c?o.) K? b?o c?o.e) Vn b?n ban h?nh.f) Ngu?n d? li?u.g) Cu?c ki?m to?n (n?u c?).h) T?p g?c b?o c?o (?nh d?ng pdf ho?c rar, zip,...).i) Phi?n b?n b?o c?o.2. D? li?u b?o c?o tr?n ph?n m?m ??c qu?n l? theo t?ng phi?n b?n kh?c nhau. Tr?n ph?n m?m s? sinh ra m?t phi?n b?n m?i ? qu?n l? theo i?u ki?n sau:a) D? li?u b?o c?o do ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n cung c?p c?ng k? b?o c?o nh?ng t?i th?i i?m kh?c nhau (tr?n ph?n m?m s? ki?m tra c?c th?ng tin sau ? x?c ?nh phi?n b?n, bao g?m: t?n ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n; t?n b?o c?o, k? hi?u bi?u m?u b?o c?o; k? b?o c?o; vn b?n ban h?nh).b) C?c phi?n b?n ??c ?nh s? theo th? t? tng d?n ? ng??i d?ng c? th? khai th?c theo t?ng phi?n b?n.3. T?ng h?p D? li?u b?o c?oD? li?u b?o c?o sau khi ??c c?p nh?t tr?n ph?n m?m ??c t?ng h?p ? tr?c quan h?a d? li?u d??i d?ng bi?u ? (c?c ch? ti?u t?ng h?p theo Ph? l?c I t?i Quy ch? n?y).i?u 10. Quy tr?nh c?p nh?t D? li?u b?o c?o1. Quy tr?nh c?p nh?t D? li?u b?o c?o bao g?m tr?nh t? c?c b??c sau:a) Ph?n c?ng nhi?m v? c?p nh?t: Th? tr??ng ?n v? th?c hi?n ph?n c?ng nhi?m v? c?p nh?t D? li?u b?o c?o trong ?n v?.b) ?n ?c, thu th?p: ?n v? ch?u tr?ch nhi?m c?p nh?t d? li?u th?c hi?n r? so?t, ?n ?c, thu th?p D? li?u b?o c?o c?a c?c ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n, ch? y?u c?u c?c ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n cung c?p th?ng tin ch?a c? tr?n ph?n m?m ho?c nh?ng th?ng tin b? sung, thay ?i.c) Ph?n lo?i: D? li?u b?o c?o ph?i ??c ph?n lo?i theo t?ng lo?i b?o c?o c?a t?ng ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n ? ?m b?o l?u tr? ?y ? d? li?u theo t?ng phi?n b?n tr?n ph?n m?m.d) S? h?a t?i li?u: ?i v?i t?i li?u b?n gi?y ??c qu?t b?ng thi?t b? scan ?m b?o ?p ?ng y?u c?u v? ti?u chu?n c?a t?i li?u i?n t? quy ?nh t?i Th?ng t? 02/2019/TT-BNV ng?y 24/01/2019 c?a B? N?i v? quy ?nh ti?u chu?n d? li?u th?ng tin ?u v?o v? y?u c?u b?o qu?n t?i li?u l?u tr? i?n t?. ?i v?i t?i li?u b?n i?n t? th? kh?ng c?n th?c hi?n b??c n?y.) C?p nh?t c?c tr??ng th?ng tin: th?c hi?n c?p nh?t c?c tr??ng th?ng tin D? li?u b?o c?o chi ti?t theo Ph? l?c II t?i Quy ch? n?y.e) Chuy?n ?i d? li?u: chuy?n ?i, nh?n d?ng d? li?u t? d?ng file vn b?n ?nh d?ng ?nh sang d?ng file vn b?n (qua c?ng c? nh?n d?ng) ph?c v? vi?c t?m ki?m th?ng tin trong n?i dung t?i li?u.f) Ki?m tra d? li?u: c?ng ch?c ??c giao c?p nh?t D? li?u b?o c?o ki?m tra d? li?u ??c c?p nh?t tr?n ph?n m?m ?m b?o ?y ?, ch?nh x?c theo t?ng phi?n b?n.2. ?i v?i D? li?u b?o c?o ? ??c t?o ra d??i ?nh d?ng i?n t? trong qu? tr?nh t?c nghi?p tr?n c?c ph?n m?m nghi?p v? s? ??c ?ng b? t? ?ng t? ph?n m?m nghi?p v? v? ph?n m?m C? s? d? li?u b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? ph?c v? ho?t ?ng ki?m to?n.i?u 11. C?p nh?t D? li?u b?o c?o1. ?n v? ??c ph?n c?ng ki?m to?n, ?n v? ch? tr? cu?c ki?m to?n c? tr?ch nhi?m th?c hi?n c?p nh?t k?p th?i, ?y ? D? li?u b?o c?o c?a ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n theo quy ?nh t?i i?u 10 Quy ch? n?y nh? sau:a) ?n v? ??c ph?n c?ng ki?m to?n c? tr?ch nhi?m c?p nh?t v? c?p nh?t b? sung D? li?u b?o c?o (n?u c? s? thay ?i so v?i l?n c?p nh?t g?n nh?t c?a ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n) ??c cung c?p ?nh k? theo quy ?nh t?i Lu?t Ki?m to?n nh? n??c, Quy?t ?nh s? 03/2019/Q-KTNN ng?y 16/9/2019 c?a T?ng Ki?m to?n nh? n??c quy ?nh tr?ch nhi?m g?i b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? c?a c?c ?n v? ??c ki?m to?n v? cung c?p trong qu? tr?nh kh?o s?t, thu th?p th?ng tin ph?c v? l?p k? ho?ch ki?m to?n nm, k? ho?ch ki?m to?n trung h?n, danh m?c ki?m to?n chi ti?t trong th?i h?n 30 ng?y k? t? ng?y nh?n ??c b?o c?o.b) ?n v? ch? tr? cu?c ki?m to?n c? tr?ch nhi?m c?p nh?t v? c?p nh?t b? sung D? li?u b?o c?o (n?u c? s? thay ?i so v?i l?n c?p nh?t g?n nh?t c?a ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n) ??c cung c?p trong qu? tr?nh kh?o s?t, thu th?p th?ng tin ph?c v? x?y d?ng K? ho?ch ki?m to?n t?ng qu?t c?a cu?c ki?m to?n v? cung c?p trong qu? tr?nh th?c hi?n ki?m to?n trong th?i h?n 60 ng?y k? t? ng?y ph?t h?nh B?o c?o ki?m to?n.2. ?i v?i D? li?u b?o c?o ? ??c t?o ra d??i ?nh d?ng i?n t? trong qu? tr?nh t?c nghi?p tr?n c?c ph?n m?m nghi?p v?, C?c C?ng ngh? th?ng tin c? tr?ch nhi?m sau:a) Th?c hi?n ?ng b? D? li?u b?o c?o t? ph?n m?m nghi?p v? v? ph?n m?m C? s? d? li?u b?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? ph?c v? ho?t ?ng ki?m to?n ? ?m b?o khai th?c t?p trung, th?ng nh?t.b) Th?c hi?n t?ng h?p D? li?u b?o c?o tr?n ph?n m?m ? tr?c quan h?a d? li?u d??i d?ng bi?u ?, h? tr? ng??i d?ng khai th?c c?c th?ng tin t?ng h?p v? D? li?u b?o c?o.i?u 12. Khai th?c D? li?u b?o c?o1. L?nh ?o Ki?m to?n nh? n??c, Th? tr??ng v? c?ng ch?c c?a c?c ?n v? ??c ph?n c?ng ki?m to?n, ?n v? ch? tr? cu?c ki?m to?n, ?n v? tham m?u c? li?n quan ?n ho?t ?ng ki?m to?n ??c khai th?c t?t c? c?c D? li?u b?o c?o tr?n ph?n m?m ph?c v? c?ng t?c qu?n l? v? ho?t ?ng ki?m to?n.2. Th? tr??ng, c?ng ch?c c?a C?c C?ng ngh? th?ng tin ??c giao Qu?n tr? ph?n m?m ??c khai th?c t?t c? c?c D? li?u b?o c?o tr?n ph?n m?m ph?c v? c?ng t?c qu?n tr?, v?n h?nh ph?n m?m, t?ng h?p d? li?u v? nghi?n c?u, ph?t tri?n d? li?u ph?c v? cho ho?t ?ng ki?m to?n.3. Th? tr??ng, c?ng ch?c c?a c?c ?n v? kh?c tr?c thu?c Ki?m to?n nh? n??c ??c khai th?c D? li?u b?o c?o theo vn b?n ? ngh? c?a ?n v? v? ??c T?ng Ki?m to?n nh? n??c ph? duy?t.4. Vi?c khai th?c D? li?u b?o c?o ?m b?o tu?n th? c?c quy ?nh t?i Quy ch? n?y.Ch??ng IVTR?CH NHI?M C?A ?N V?, C? NH?Ni?u 13. Tr?ch nhi?m c?a c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c1. Th?c hi?n qu?n l?, khai th?c v? s? d?ng ph?n m?m theo quy ?nh t?i Quy ch? n?y.2. ng k? t?i kho?n qu?n tr? ?n v? ? ph?n quy?n cho c?ng ch?c c?a ?n v?.3. V? T?ng h?p ch? tr? theo d?i, ?n ?c c?c ?n v? trong vi?c c?p nh?t D? li?u b?o c?o theo quy ?nh c?a Quy ch? n?y. ?nh k? h?ng nm b?o c?o T?ng Ki?m to?n nh? n??c v? t?nh h?nh c?p nh?t D? li?u b?o c?o c?a c?c ?n v?.4. Tr??ng ?o t?o v? B?i d??ng nghi?p v? ki?m to?n ch? tr?, ph?i h?p v?i C?c C?ng ngh? th?ng tin t? ch?c ?o t?o h??ng d?n s? d?ng ph?n m?m khi c? y?u c?u c?a c?c ?n v?.5. Vn ph?ng Ki?m to?n nh? n??c ch? tr?, ph?i h?p v?i C?c C?ng ngh? th?ng tin tham m?u, ? xu?t T?ng Ki?m to?n nh? n??c trong vi?c b? tr? kinh ph? ?m b?o duy tr? ho?t ?ng, n?ng c?p, m? r?ng ph?n m?m, t?o l?p d? li?u (n?u c?) b? sung h? t?ng k? thu?t ? ?m b?o ph?n m?m ho?t ?ng an to?n, ?n ?nh, hi?u qu?.6. ?n v? tr?c thu?c c? tr?ch nhi?m tri?n khai th?c hi?n c?c n?i dung c?a Quy ch? n?y ?n c?ng ch?c c?a ?n v?, t? ch?c ki?m tra, ?n ?c vi?c thu th?p, c?p nh?t v? khai th?c, s? d?ng th?ng tin ph?c v? c?ng t?c qu?n l?, nghi?p v? theo ?ng quy ?nh c?a Quy ch? n?y.i?u 14. Tr?ch nhi?m c?a C?c C?ng ngh? th?ng tin1. Qu?n l?, v?n h?nh ph?n m?m ?m b?o ho?t ?ng hi?u qu?, ?n ?nh, li?n t?c, an to?n v? b?o m?t th?ng tin theo quy ?nh t?i Quy ch? n?y.2. Ti?p nh?n, x? l? v? t?ng h?p y?u c?u c?a c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c trong qu? tr?nh khai th?c, s? d?ng ph?n m?m; ph?n t?ch, ?nh gi? c?c y?u c?u v? tr?nh L?nh ?o Ki?m to?n nh? n??c th?c hi?n n?ng c?p, m? r?ng ph?n m?m (n?u c?n thi?t).3. Ph?i h?p v?i c?c ?n v? li?n quan t? ch?c ?o t?o, h??ng d?n s? d?ng ph?n m?m (khi c? y?u c?u).4. Ch? tr?, ph?i h?p v?i c?c ?n v? li?n quan nghi?n c?u, ? xu?t gi?i ph?p v? kinh ph? duy tr? ho?t ?ng, n?ng c?p, ph?t tri?n ph?n m?m, b? sung h? t?ng k? thu?t ? ?m b?o ph?n m?m ho?t ?ng an to?n, ?n ?nh, hi?u qu?.5. Nghi?n c?u, ? xu?t, tri?n khai ?p d?ng gi?i ph?p th?c hi?n ??c quy ?nh t?i Quy ch? n?y. X?y d?ng c?c ch?c nng, b?o c?o, th?ng k? ph?c v? c?ng t?c theo d?i, ?n ?c vi?c c?p nh?t D? li?u b?o c?o c?a c?c ?n v?.6. Cn c? nhu c?u d? li?u ph?c v? cho ho?t ?ng ki?m to?n c?a c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c, C?c C?ng ngh? th?ng tin c? tr?ch nhi?m x?y d?ng, ph?t tri?n D? li?u b?o c?o nh?m ?p ?ng ??c y?u c?u qu?n l?.7. Tham m?u T?ng Ki?m to?n nh? n??c tri?n khai k?t n?i, chia s? D? li?u b?o c?o gi?a Ki?m to?n nh? n??c v?i c?c ?n v? ??c ki?m to?n, c?c c? quan qu?n l? nh? n??c theo quy ?nh ph?p lu?t.8. ?nh k? h?ng nm (ho?c ?t xu?t) t?ng h?p b?o c?o T?ng Ki?m to?n nh? n??c t?nh h?nh qu?n l?, khai th?c v? s? d?ng ph?n m?m.9. Th?c hi?n qu?n tr? v? h? tr? c?c ?n v? s? d?ng ph?n m?m, th?ng b?o cho c?c ?n v? v? s? c? ho?c nguy c? x?y ra s? c? ho?c l?ch b?o tr?, n?ng c?p h? th?ng c? ?nh h??ng ?n vi?c qu?n l? v? s? d?ng ph?n m?m; t? ch?c th?c hi?n quy tr?nh kh?c ph?c khi s? c? x?y ra.10. Ki?m tra v? ? xu?t gi?i ph?p ?m b?o an to?n v? b?o m?t d? li?u theo quy ?nh hi?n h?nh.11. T? ch?c ki?m tra, gi?m s?t, theo d?i vi?c khai th?c, s? d?ng ph?n m?m v? ?nh gi? ?nh k? (nm) theo B? ti?u ch? v? ph??ng ph?p ?nh gi? m?c ? ?ng d?ng c?ng ngh? th?ng tin c?a Ki?m to?n nh? n??c.12. ?nh k? t? ch?c sao l?u d? li?u c?a ph?n m?m theo quy ?nh. T? ch?c vi?c t?ch h?p, ?ng b? d? li?u c? li?n quan gi?a h? th?ng c?c ph?n m?m.i?u 15. Tr?ch nhi?m c?a c?ng ch?c Ki?m to?n nh? n??c1. C?ng ch?c Ki?m to?n nh? n??c c? tr?ch nhi?m qu?n l?, khai th?c, s? d?ng ph?n m?m ?ng m?c ?ch, nhi?m v? ??c ph?n c?ng v? tu?n th? c?c quy ?nh t?i Quy ch? n?y.2. K?p th?i th?ng b?o t?i b? ph?n qu?n tr? ph?n m?m ngay khi x?y ra c?c tr??ng h?p sau:a) G?p c?c s? c? kh?ng th? truy c?p v?o ph?n m?m ho?c g?p l?i ph?n m?m, c?c v??ng m?c ph?t sinh trong qu? tr?nh s? d?ng.b) Ph?t hi?n nguy c? b? ph? ho?i ho?c b? ng nh?p tr?i ph?p.c) Ph?t hi?n nguy c? l? th?ng tin t?i kho?n ho?c d? li?u.d) Qu?n ho?c m?t m?t kh?u.) ? xu?t c?i ti?n, ho?n thi?n ph?n m?m.i?u 16. X? l? vi ph?mC?c ?n v?, t? ch?c, c? nh?n c? h?nh vi vi ph?m quy ?nh c?a Quy ch? n?y, t?y theo t?nh ch?t, m?c ? vi ph?m m? b? x? l? k? lu?t, x? l? vi ph?m theo quy ?nh c?a ph?p lu?t, n?u g?y thi?t h?i th? ph?i b?i th??ng theo quy ?nh c?a Ki?m to?n nh? n??c v? quy ?nh c?a ph?p lu?t c? li?n quan.Ch??ng VT? CH?C TH?C HI?Ni?u 17. T? ch?c th?c hi?n1. Th? tr??ng c?c ?n v? tr?c thu?c Ki?m to?n nh? n??c, c?c t? ch?c, c? nh?n c? li?n quan c? tr?ch nhi?m t? ch?c th?c hi?n Quy ch? n?y.2. Khi c?c vn b?n ??c d?n chi?u t?i Quy ch? n?y ??c s?a ?i, b? sung ho?c thay th? b?ng vn b?n kh?c th? ?p d?ng theo c?c vn b?n s?a ?i b? sung, thay th?.3. Trong qu? tr?nh th?c hi?n n?u ph?t sinh v?n ? m?i ho?c kh? khn, v??ng m?c, c?c ?n v? ph?n ?nh k?p th?i v? C?c C?ng ngh? th?ng tin ? tham m?u T?ng Ki?m to?n nh? n??c xem x?t, ch? ?o./.?PH? L?C ITH?NG TIN D? LI?U B?O C?O C?N T?NG H?P (K?m theo Quy?t ?nh s? 1749/Q-KTNN ng?y 28/10/2024 c?a T?ng Ki?m to?n nh? n??c)STTLo?i b?o c?oCh? ti?uL)nh v?c1B?o c?o t?i ch?nhV?n ch? s? h?uDoanh nghi?p nh? n??c v? T?i ch?nh ng?n h?ngT?i s?n2B?o c?o quy?t to?n ng?n s?chT?ng thu Ng?n s?ch trung ??ngNg?n s?ch trung ??ng v? Ng?n s?ch ?a ph??ngT?ng chi Ng?n s?ch trung ??ngQuy?t to?n thu Ng?n s?ch trung ??ngQuy?t to?n chi Ng?n s?ch trung ??ngB?i chi Ng?n s?ch trung ??ngB?i thu Ng?n s?ch trung ??ngT?ng thu Ng?n s?ch ?a ph??ngT?ng chi Ng?n s?ch ?a ph??ngQuy?t to?n thu Ng?n s?ch ?a ph??ngQuy?t to?n chi Ng?n s?ch ?a ph??ngB?i chi Ng?n s?ch ?a ph??ngB?i thu Ng?n s?ch ?a ph??ng3D? to?n kinh ph?T?ng thu Ng?n s?ch trung ??ngT?ng chi Ng?n s?ch trung ??ngD? to?n thu Ng?n s?ch trung ??ngD? to?n chi Ng?n s?ch trung ??ngT?ng thu Ng?n s?ch ?a ph??ngT?ng chi Ng?n s?ch ?a ph??ngD? to?n thu Ng?n s?ch ?a ph??ngD? to?n chi Ng?n s?ch ?a ph??ng* L?u ?: Khi ch? ? b?o c?o thay ?i th? c?c ch? ti?u thay ?i cho ph? h?p.?PH? L?C IITH?NG TIN D? LI?U B?O C?O C?N C?P NH?T (K?m theo Quy?t ?nh s? 1749/Q-KTNN ng?y 28/10/2024 c?a T?ng Ki?m to?n nh? n??c)STTTh?ng tinM? t?1T?n ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n- Ph?n m?m b?t bu?c nh?p th?ng tin n?y.- Ph?n m?m h? tr? ng??i d?ng t?m ki?m v? l?a ch?n t?n ?n v? t? danh m?c c?a ph?n m?m.2Lo?i b?o c?o- Bao g?m c?c lo?i b?o c?o sau: B?o c?o t?i ch?nh, b?o c?o quy?t to?n ng?n s?ch, d? to?n kinh ph? v? b?o c?o kh?c.- Ph?n m?m b?t bu?c nh?p th?ng tin n?y.- Ph?n m?m h? tr? ng??i d?ng t?m ki?m v? l?a ch?n lo?i b?o c?o t? danh m?c c?a ph?n m?m.3Vn b?n ban h?nh- L? cn c? ph?p l? ?n v? ??c ki?m to?n, c? quan, t? ch?c c? li?n quan ?n ho?t ?ng ki?m to?n ph?i tu?n th? khi x?y d?ng b?o c?o (V? d?: Th?ng t? s? 200/2014/TT-BTC; Th?ng t? s? 107/2017/TT-BTC; Th?ng t? s? 342/2016/TT-BTC,...).- Ph?n m?m b?t bu?c nh?p th?ng tin n?y.- Ph?n m?m h? tr? ng??i d?ng t?m ki?m v? l?a ch?n vn b?n ban h?nh t? danh m?c c?a ph?n m?m.4T?n b?o c?o, k? hi?u bi?u m?u b?o c?o- L? t?n b?o c?o, bi?u m?u b?o c?o theo quy ?nh.V? d?: Thuy?t minh b?o c?o t?i ch?nh (m?u s? B09-DN,...).- Ph?n m?m b?t bu?c nh?p th?ng tin n?y.- Ph?n m?m h? tr? ng??i d?ng t?m ki?m v? l?a ch?n t?n b?o c?o, k? hi?u bi?u m?u b?o c?o t? danh m?c c?a ph?n m?m.5K? b?o c?o- L? k? l?p b?o c?o bao g?m: k? nm, k? qu?, k? b?n ni?n, k? kh?c,...- Ph?n m?m h? tr? ng??i l?a ch?n k? b?o c?o t? danh s?ch v? th?c hi?n nh?p s? li?u k? b?o c?o c? th? (v? d?: ng??i d?ng ch?n k? nm v? nh?p nm b?o c?o t??ng ?ng l? nm 2023,...).6Ngu?n d? li?u- Tr?n h? th?ng bao g?m c?c ngu?n d? li?u sau: ngu?n d? li?u t?o l?p d? li?u; ngu?n d? li?u t? c?c ph?n m?m ho?t ?ng ki?m to?n (Ph?n m?m C?ng trao ?i th?ng tin; Ph?n m?m Qu?n l? h? s? ki?m to?n i?n t?; Ki?m to?n vi?n;...).- Ph?n m?m t? ?ng x?c ?nh ngu?n d? li?u theo ngu?n d? li?u ??c ?ng b? ho?c theo ?n v? c?a ng??i d?ng c?p nh?t,...7Cu?c ki?m to?n (n?u c?)- Trong tr??ng h?p D? li?u b?o c?o ??c thu th?p theo cu?c ki?m to?n th? ng??i d?ng th?c hi?n l?a ch?n cu?c ki?m to?n trong danh m?c c? s?n.- Ph?n m?m kh?ng b?t bu?c nh?p th?ng tin n?y.8T?p g?c b?o c?o- L? ?nh d?ng c?a t?p g?c b?o c?o, bao g?m c?c ?nh d?ng nh? pdf ho?c rar, zip,...- Ph?n m?m b?t bu?c ?nh k?m t?p tin b?o c?o v? h? tr? ph?n lo?i ?nh d?ng b?o c?o.?$&46??< @ B D X ? ? ? ? ? h j ? ? NPfhx?hx*,?68np????????????v?DZ8^X ? l"?"?#$?$?%?%&6(f(?)?)?*?*?+0,?-?-:6L6N6?6?6 7.>?>?@,A?G???????????????????????????????????????????????????????????????????????????????????????CJZ56\]Z5CJ\Z 6]ZZ 5\ZX?GZH?X Y YVYXY?Y?]^hnhhw?w?H???????????~?R??????j???د?? ??B????*?z???$?&?>?@?P?R?b???V?X?Z?\?p???b?d?j?l?~????????????????????????????????????????????????????????????????????? 6]Z5CJ\ZZ 5\Z>6?????%??kd$$IfT???????????????????0??? T!?? ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$?> @ D Z ? ? ?LB555$?x[$?\$A$a$ ?x[$?\$A$?kdO$$IfT??0??? T!?? ? t? V???????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$? ? j ? Ph?h????????????$?x[$?\$A$$Ifa$?x[$?\$A$$If$?x[$?\$A$a$ ?x[$?\$A$ ?????;1$$$?x[$?\$A$a$ ?x[$?\$A$?kdk$$IfT???????????????????0??!? ? ? t? V??????0????????????????????????????????????6????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T???b??r@4T h"?#?%2(?)?*?+?-?-?/?0~1$3?4:6N6???????????????????????????$?x[$?\$A$a$ ?x[$?\$A$N6?6 7?8P:J<>=.>?>?@.A?A?CFD?EpF>G?G\H?H?J?LLNvN?P?TX?X??????????????????????????? ?x[$?\$A$$?x[$?\$A$a$?X YXY?Y>[\?]^_?_?_ ```~`?`?`apa?a?b?e?f?fhph?h?i?l???????????????????????????$?x[$?\$A$a$ ?x[$?\$A$?l?nfqnr?s*uhw?w?y???????J??????????????&???|?Ғ>?R????????????????????????????$?x[$?\$A$a$ ?x[$?\$A$R???Ƙ????@??????*??x????N????l???j???د??D?T????????????????????????????$?x[$?\$A$a$ ?x[$?\$A$T?????,??&?@?R?d?f?h?j?n????? ? ?????$???????????????????????FfMK?x[$?\$A$$IfFfwH$?x[$?\$A$$Ifa$$?x[$?\$A$a$ ?x[$?\$A$$?&?(?*?,?0?j???????? ?F?H?J?L?N?P?R?????????????????????????????????Ff?RFfcP$?x[$?\$A$$Ifa$Ff?M?x[$?\$A$$If???????????????????4?6?8?:??@?z?|?~?????????¸?????????????????????????Ff]Ff?ZFfX?x[$?\$A$$IfFfyU¸ĸƸȸʸ̸θ ? ??????^?`?b?d?f?h?j????????????????????????????????????FfFgFf?dFf0bFf?_?x[$?\$A$$If?????????????????>?@?B?D?F?J?l????????????????????????????????????????Ff?n$?x[$?\$A$$Ifa$Ff\lFf?i?x[$?\$A$$If????????????>?@?B?D?F?H?J???????????????Իֻػڻܻ?????????????????????????FfyFf?vFf?sFfrq?x[$?\$A$$Ifܻ޻??? ?"?$?&?(?j?l?n?p?r?t?v???????????X?\???????????????????????? ?x[$?\$A$Ff??Ff)~Ff?{?x[$?\$A$$If\?r?d?l?????????4???2????????????x[$?\$A$$If?x[$?\$A$$IfFf??$?x[$?\$A$$Ifa$$?x[$?\$A$a$ 2?4?8?,$?x[$?\$A$$Ifa$?kd;$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T8?R?8???:??????x[$?\$A$$If?x[$?\$A$$If:??B?,$?x[$?\$A$$Ifa$?kd?>$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????TB?????f???????????x[$?\$A$$If?x[$?\$A$$If??????,$?x[$?\$A$$Ifa$?kd\@$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T????B???????x[$?\$A$$If?x[$?\$A$$If??????,$?x[$?\$A$$Ifa$?kd?A$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T??????~?????x[$?\$A$$If?x[$?\$A$$If~?????,$?x[$?\$A$$Ifa$?kd?C$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T??????*?????x[$?\$A$$If?x[$?\$A$$If*?,?0?,$?x[$?\$A$$Ifa$?kd9E$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T0?P?????????x[$?\$A$$If?x[$?\$A$$If??????," ?x[$?\$A$?kd?F$$IfT??F??a? ?!?f???????????????' ???????? ? t? V?????????6? ???? ???? ???? ???2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p????????T???????Oh??+'??0x?? ?? ??? ???? ??@@@0@????՜.??+,??0( ?????????Root Entry???????? ?F??Data ????????1?1Table????????C?WordDocument????????LSummaryInformation(????????@DocumentSummaryInformation8????????????X????????????????????????  !"#$%&'()*+,-./0123456789:;<=>?@AB????DEFGHIJK????MNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????