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Hưởng phụ cấp kế toán theo quy định mới
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Hưởng phụ cấp kế toán theo quy định mới

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Tôi là kế toán của một trường mầm non là đơn vị dự toán cấp 3 trực thuộc Phòng GD&ĐT được ngân sách nhà nước đảm bảo toàn bộ kinh phí hoạt động. Đơn vị chỉ bao gồm 01 kế toán. Vậy xin hỏi là tôi có phải đối tượng được hưởng phụ cấp kế toán theo thông tư 50/2005/TTLT/BTC-BNV không? Nếu được thì mức phụ cấp là bao nhiêu? Tôi xin trân thành cảm ơn!

 

Văn phòng Tô Đình Huy trả lời như sau:

Theo Quyết định số 90/2007/QĐ-BTC ngày 26/10/2007 của Bộ trưởng Bộ Tài chính về việc ban hành “ Quy định về mã số các đơn vị có quan hệ với ngân sách”:

Đơn vị dự toán cấp III là đơn vị trực tiếp sử dụng ngân sách, được đơn vị dự toán cấp I hoặc cấp II giao dự toán ngân sách, có trách nhiệm tổ chức, thực hiện công tác kế toán và quyết toán ngân sách của đơn vị mình và đơn vị sử dụng ngân sách trực thuộc (nếu có) theo quy định.

Trường mầm non nơi bạn công tác chỉ có duy nhất 1 kế toán. Đây được xem là các đơn vị kế toán có khối lượng công việc kế toán không lớn theo quy định của Bộ quản lý. Cho nên vị trí việc làm của bạn theo Thông tư 50/2005/TTLT/BTC-BNV là phụ trách kế toán. Theo mục 2 phần V về phụ cấp kế toán trưởng, phụ trách kế toán của Thông tư 50/2005/TTLT/BTC-BNV thì bạn được hưởng mức phụ cấp chức vụ của Trưởng Phòng (Trưởng ban) của đơn vị.

Trân trọng.

 

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