Change the culture of signing receipts.

The recent prosecution of the leaders of Hanoi Tourism College has attracted public attention due to the legal nature of the case and the profound issues it raises regarding public financial management. From this specific case, many familiar loopholes in spending and internal control mechanisms, especially in the educational environment, continue to be exposed.

The principal of Hanoi Tourism College, Pham Van Long (far left), and the defendants.

According to initial investigations, the payment of money to students participating in the A80 Anniversary Celebration at the school showed signs of violations and lack of transparency. The principal is accused of instructing subordinates to complete the documents by leaving the payment section blank and requiring students to sign beforehand. Based on this, a portion of the money that should have been paid was withheld, totaling over 200 million VND.

It's worth noting that this practice is not an isolated incident. In fact, the practice of recipients signing documents without filling in all the required information still occurs in many places. When discovered, the explanations are usually oversight, mistake, or a promise to pay in a later installment.

From a purely accounting and public administration standpoint, this is unacceptable behavior. No one is allowed to ask others to sign blank documents, especially those involving public funds. In this case, students are put in a passive position: either sign to receive support, or refuse and accept the loss.

More broadly, the incident reflects long-standing shortcomings in the mechanisms for spending on meetings, seminars, and travel expenses in some units. Expenditures have not kept pace with reality, while settlement procedures remain largely formalistic, leading many to find ways to circumvent regulations. From breaking down expenses into smaller parts on paper and extending conference durations to legitimizing signed receipts to complete documentation, all of this creates a persistent gray area where the line between flexibility and violations is increasingly blurred.

The case of Hanoi Tourism College shows that while individual accountability is necessary, it's not enough to achieve transparency in public finances. More importantly, the problem must be addressed at its root, from designing the mechanisms to changing management habits. The Ministry of Finance has issued Circular 12/2025/TT-BTC, which directs payments through individual accounts and limits cash transactions. The remaining issue lies in implementation, inspection, and assigning specific responsibility to the head of the institution, especially when units continue to distribute cash based on handwritten lists.

Furthermore, a clear principle needs to be established: Anyone who signs a document that does not fully record the amount and details of the expenditure will be considered to be in violation of accounting regulations. A transparent public finance system demands strict discipline, and a healthy educational environment certainly cannot tolerate the habit of signing blank documents.

It's time to confront the long-standing shortcomings and make fundamental adjustments to the conference and seminar accounting process. Financial transparency is essential to protect the state budget and maintain the integrity of officials and civil servants against common temptations that have serious consequences.

Source: https://baothainguyen.vn/xa-hoi/202512/thay-doi-van-hoa-ky-nhan-95148c1/