Financial Income and Expenditure Audit Program (a)
In order to conscientiously implement the "Harbin College 20xx Work Points", on time to complete the internal audit work plan tasks, Harbin College Audit Office is scheduled for 20xx March to August to carry out Harbin College ** annual financial income and expenditure audit. In order to ensure that the audit work in an orderly manner, the implementation of the program is developed as follows:
First, the purpose and basis of the audit
In order to do a good job in the school's financial system to supervise the implementation of the work, and to further standardize the economic behavior of the units, based on the "Chinese People's Republic of China *** and the State Audit Law", "Audit Commission on the provisions of the work of the internal audit", "the provisions of the work of internal audit of the education system," to carry out Financial income and expenditure audit.
Second, the object and scope of the audit
Audit object: the school Finance Department and the school's budget units.
Audit scope: 20xx annual financial income and expenditure.
Third, the content and focus of the audit
The main content of this audit is the school-level finance and the school's budgetary units ** annual financial income and expenditure, the audit focus is as follows:
(a) the school-level finance
1, whether the internal control system and procedures are sound and reasonable, and whether they are effectively implemented.
2, whether the income is legal, true, whether timely, full payment and accounting, whether there is no sitting on the collection and expenditure, whether there is no retention; tuition, hostel fees did not pay the full amount of students whether there is monitoring and measures to promote payment.
3. Whether the expenditures are legal and real, and whether they are in line with the national financial and accounting system and the relevant management regulations of the school.
4. How is the implementation of the budget.
5, there is no misappropriation, misappropriation, private funds and cash and other issues.
6, whether the regular reconciliation and reminder of the current account, there is no relevant records.
(B) the school's budget units
1, whether the income is legal, real, whether there is no sitting on the situation, there is no retention.
2, whether the expenditure is legal, real, whether in line with the relevant provisions of the school management, whether there is the other unit of the relevant collection certificate.
3. How is the implementation of the budget.
4, there is no misappropriation, misappropriation, private funds and cash and other issues.
5. Whether the use of funds is regularly disclosed, and whether the disclosure is timely, comprehensive, true and standardized.
Fourth, the audit method
The audit was carried out by a combination of delivery audit and on-site audit.
V. Audit procedures and schedule
The audit began in March 20xx, to the end of August 20xx, the following phases:
(a) Audit Preparation Stage (before March 20xx):
1, in accordance with the "Harbin Institute 20xx Work Points" and internal audit work Arrangements for the establishment of the audit project, based on the pre-audit investigation to develop an audit implementation plan, to determine the audit team and its members division of labor, clear audit objectives and priorities, arrangements for the various stages of audit tasks and implementation time.
2, to the audited unit to serve the audit notice, the collection of audit information.
(ii) Review and analysis phase (March 11, 20xx to July xx, 20xx):
According to the audit implementation plan, for the audit content and focus, using the methods of compliance testing and substantive testing, reviewing the appropriateness of the design of the audited unit's internal control system and procedures and the effectiveness of its operation; reviewing and testing the audited unit's financial income and expenditure compliance, and analytical review on the basis of inspection and testing. The specific procedures are implemented in two steps:
1. Review the accounting documents, accounting books, accounting statements and relevant internal control systems, and conduct relevant tests and evaluations.
2, for the first step in the review of the situation and problems found in the first step, to the relevant units to conduct further inquiries, to obtain relevant audit evidence.
(C) Summary Report Phase (July 11, 20xx to August 31, 20xx):
1. The auditor analyzes and summarizes the audit working papers formed in the review and analysis phase, and forms the first draft of the audit report.
2, the audit team leader to review the audit working papers and the first draft of the audit report.
3, the audit team and the audited unit to exchange views.
4, the synthesis of the above, the formation of audit conclusions, audit decisions, audit recommendations, and finalize the audit report.
5, the audit report will be submitted to the school leadership for approval.
(D) supervise the implementation of the stage
In accordance with the audit decision and audit recommendations approved by the leadership, supervise the audited unit to complete the rectification and implementation work.
(E) audit stage
After the completion of the work, all the audit information will be organized and archived.
Six, the audit division of labor
In order to successfully complete the audit tasks, the establishment of Sun Zhiguo as leader, Yang Jialin, Zhang Wei for the auditor of the three-person audit team. Audit team to implement the system of responsibility of the team leader, the auditor according to the division of labor within the group to perform their duties, and cooperate with each other to complete the audit matters. Specific division of labor is as follows:
Audit team leader: responsible for organizing the audit implementation, review of audit working papers and audit reports.
Auditor: responsible for the implementation of the audit of the specific work, including: data collection, review of information, audit evidence, preparation of audit working papers and audit reports, supervise the implementation of corrective actions, audit materials filing.
VII, audit discipline and requirements
Auditors in the implementation of the audit process must strictly comply with the internal audit standards ` relevant provisions, in accordance with the schedule of the program to complete the audit tasks on schedule, in the work of independence, objectivity, integrity, diligence, integrity, confidentiality, and strive to practice the requirements of the Code of Ethics for Internal Auditors.
Financial Income and Expenditure Audit Program (2)
According to the 200x audit work plan of the Bureau, the audit team is ready to audit the xx school in situ since May 22, **, now according to the "Chinese People's Republic of China **** and the State Auditing Law", "Audit Program Guidelines for Audit Institutions," "xx Provincial Audit Institutions," Audit Quality Control Implementing Rules and pre-audit Implementation Rules for Audit Control and pre-audit investigation to develop the following audit implementation program.
Basic information on the audited unit
xx School
Legal representative: xxx
Financial officer: xx
Economic nature of the unit: business
Financial and fiscal affiliation: full financial allocation
Scope of responsibility: responsible for the nine-year compulsory education of xx school-age children in elementary school and junior high school.
Source of funding: financial allocation and collection of miscellaneous fees from students.
Internal organization: within the political education office, teaching office.
Independent accounting subordinate organizations: xxxxxx.
Total number of people: xx
The number of people in the workforce (financial supply): xx
The number of people in the workforce (non-financial supply): xx
The number of people in the workforce (non-financial supply): xx
The number of people in the workforce (non-financial supply): xx
The financial institutions set up and the way of accounting
200xx x month Accounting is handed over to the xx Accounting Management Center. The establishment of a financial liaison officer, imprest reporting system, the authorized imprest of 5,000 yuan.
Accounting policies and related internal controls: the adoption of the Accounting System for Institutions.
Audit objectives
By auditing the financial income and expenditure of the x-school in 200x5, the main purpose is to verify the financial income and expenditure and on-account and off-account liabilities in order to clarify the family background. Comprehensively grasp the authenticity and legality of financial income and expenditure and related economic activities as well as the decision-making and implementation of major economic projects and the implementation of the internal control system. Expose the school accounting information, asset quality, major economic decision-making and other aspects of irregularities, indiscipline and even illegal behavior; and based on the audit situation to put forward rationalization proposals to promote the school to further strengthen financial management and enhance compliance awareness.
Audit object and scope
x school 200x annual financial income and expenditure, the major matters will be traced back or extended before and after the year.
Determination of Audit Materiality and Assessment of Audit Risk
The materiality level was determined to be 0.5% of total revenue and 0.5% of total expenditure. Acceptable audit risk of xx%, inherent risk of 80%, and control risk of 50% gives an inspection risk of 25%.
Audit content and focus
Audit content:
1. tuition and fees income and expenditure audit
① Whether the price department in accordance with the approved standards charged, there is no ride on the case of fees, fees charged on behalf of the part of the phenomenon of overcharging and underpayment.
② whether the income in a timely manner, the full amount in accordance with the provisions of the payment, there is no retention, sitting on the income, there is no expansion of the scope of the fees, fees; there is no temporary storage of temporary payment in the receipt and payment of accounting, to avoid the problem of supervision. () whether the special funds are earmarked, whether the phenomenon of squeezing and misappropriation of special funds for education.
2. Self-financing audit
① whether the source of self-financing in line with the relevant provisions of the state, there is no violation of the provisions of the indiscriminate apportionment, indiscriminate fees, there is no semester charges or fund-raising is not accounted for in the private sector and set up a "small treasury" problem.
② self-financing the use of compliance, there is no improper use of funds, loss and waste.
3. Check the following contents of the property and materials
① material management is the strict implementation of the acceptance, receipt, custody, transfer, registration system, whether the account is consistent;
② state-owned assets have been occupied without compensation and loss of such issues.
4. Other financial issues not reflected above.
The focus of the audit:
1, the collection of school fees.
2. The use of special funds.
VII. Steps and methods
1, a good pre-audit survey, to understand the basic situation of the audited unit.
2, the organization's participants in the study, familiar with the audited unit should be implemented by the financial regulations, accounting methods.
3, 3 days in advance to the audited unit to serve the audit notice.
4, according to the audit program to determine the content of the implementation of the audit, first of all, held a meeting into the point, and then supervise the cash, bank deposits should be checked one by one, the preparation of bank deposits reconciliation, according to the division of labor of the personnel of the audit project to carry out a detailed review. The audit of the financial income and expenditure of the unit utilizes conventional auditing methods; the audit of the completion of the relevant indicators for the audit year is carried out using the statistical indicator tracking method and the audit sampling method. Carefully prepared audit working papers, collection of evidence, and audit working papers collection and organization.
5, the audit team leader to collect the audit working papers, compiling audit reports, audit reports by the audit team members to discuss collectively, carefully review and summarize the formation of the first draft of the audit report, after consulting with the audited unit, the drafting of the official audit report and the audit decision, sent to the legal system department for review, by the Bureau of Audit Conference validation, study the evaluation of the views and the need to make treatment of penalties for the matter, and finally submit the audit report to the xx government to submit the audit report, and copy the relevant departments.
Work Requirements and Discipline
Work Requirements:
1. Audit in accordance with the law, in accordance with the statutory procedures;
2. Carefully review the accounting information, relevant documents, and cash, in-kind, etc., and the parties concerned must cooperate;
3.
(2), audit discipline:
1, are not allowed to accept the audited unit arranged meals and banquets.
2, not allowed by the audited unit to arrange accommodation.
3, not allowed to use the audited unit of transportation.
4, not allowed to participate in the audited unit arranged by the tourism and business places paid with public funds, entertainment, party and other activities.
5, are not allowed to accept the audited unit in any name given money, goods and securities.
6, is not allowed to the audited unit to put forward requirements unrelated to the audit.
IX, the scheduled start and end dates of the audit work:
1, send audit notification: May 18
2, scheduled implementation of on-site audit: May 22 - June 3
3, review and summary time: June 4 - June 6
4, preparation of audit reports: June 6
5, no acceptance of any money or securities given by the audited unit. p> 4, the preparation of the audit report time: June 7 - June 9
5, to seek the views of the audited unit time: June xx
6, the adoption of the views of the audited unit and modify the audit report time: June 20
7, to submit the audit report to the auditing authority time: June 21
8, Preparation of audit concluding instrument time: June 23
X. Audit team members division of labor
xxx (sub-director): coordination with the audited unit.
xxx (department head): review audit evidence, reports.
xxx (audit team leader):
1, responsible for the audit supervision of current accounts, mainly on temporary deposits, temporary payments, other receivables, other payables.
2, is responsible for the audit of the audited unit under the independent accounting unit that is the village small financial income and expenditure of a sample audit.
3, review the audit working papers, and write audit reports and decisions.
4, the audit file is filed.
xxx (audit team members): responsible for the audit supervision of funds, mainly on the cause of income, business expenditure, and the higher level of transactions and balances of the audit of various projects.
Financial Income and Expenditure Audit Program (3)
In order to further implement the spirit of the "18th National Congress", and conscientiously implement the "Yingshan County Medium and Long-term Education Reform and Development Plan Outline (20xx-**)" on "strengthening the management of the use of education funds, and strictly implement the "20xx-**". The use of education funds management, strict implementation of the state financial funds management legal system and financial discipline, strengthen the investment and use of education funds supervision and inspection and audit" requirements, comprehensively strengthen the financial management of primary and secondary schools, now on the county education bureau in 2013 in the main points of the work of the "standardize the financial management, the establishment of a sound internal audit and supervision mechanism "Mechanism arrangements, specially formulated for the implementation of this audit program.
First, the guiding ideology
guided by the scientific concept of development, to standardize the management, service guidance for the purpose of the Ministry of Education based on the Ministry of Education, "internal audit of the education system," the requirements, adhere to the principle of objectivity and fairness, seeking truth from facts, the authenticity of the school's financial revenues and expenditures, the legitimacy of the effectiveness of the audit in accordance with the law, objectively and impartially evaluate the school head and financial personnel in the school Objectively and impartially evaluate the performance and shortcomings of school directors and accounting personnel in the school's financial management work, and put forward corrective opinions. Further strengthen the school financial management, promote the school standardized financial income and expenditure behavior.
Second, the audit object and scope
Township primary and secondary schools (more than a complete elementary school), county schools and high schools in 20xx annual financial income and expenditure (accounting year interval: xx months, and with the 2011 annual financial income and expenditure audit of the accounting interval articulation), including the school cafeteria and affiliated kindergartens, pre-schools, the income and expenditure of the funds and school transactions settlement, as well as the school's various financial management system establishment and and the situation, and the school's financial management system establishment and the situation. The financial management system is established and the situation, if necessary, retrospectively extended to previous years.
Third, the content of the audit
1, a comprehensive understanding of the basic situation of the audited school, to find out the bottom of the family, to grasp the real situation of school assets and liabilities.
2, the audit of the 20xx annual financial income and expenditure. Check whether the school is strictly in accordance with the relevant state policies and regulations to organize the income, the charges are strictly enforced by the state charges and standards; the expenditure is strictly enforced by the state and the higher authorities in charge of the relevant financial rules and regulations of the scope of expenditure and expenditure standards. Check whether the school's accounting treatment of income and expenditure is legal and reasonable, accounting compliance, whether there is no false reporting, violation of the provisions of the issuance of money and other disciplinary issues; check the accounting of various types of special funds are compliant, whether the funds are earmarked.
3, audit 20xx annual canteen financial situation. See whether the costing of school canteen materials and items is standardized, whether the full amount of charge card amount is included in the account accounting, meal income and nutritional subsidies to the funds of the accounting treatment is standardized.
4, audit the implementation of the 20xx year-end salary realization.
5, check the establishment and implementation of the school's financial management system, as well as compliance with financial regulations and systems; check the school's income and expenditure budget plan and debt target program.
Fourth, the organization and implementation
In order to successfully complete the audit task, the establishment of two audit teams, respectively, Hu Weidong, Chen Shiping for the audit team leader, auditors according to the needs of the work of the education system from the part-time internal auditor, the specific personnel temporary notice. The audit team is responsible for the organization and implementation of the audit of the specific work of the school issued an audit report. Audit of the problems identified by the deadline to supervise the implementation of rectification.
V. Work discipline and requirements
1, the schools to do audit-related preparations, and on time to accept the audit; for the audit team to provide the necessary working conditions to ensure that the audit is carried out smoothly.
2, the audit team in the implementation of the audit before the audit, the first issued a notice of audit, the audit is completed in accordance with the standard requirements for the preparation of audit working papers, and timely issuance of audit reports. After the completion of all audit work, the relevant information should be organized and summarized to write a written report material.
3, the auditor in the audit process must be in accordance with the principles of objectivity and fairness, seeking truth from facts, adhere to the combination of standardized audit and service guidance. Strictly implement the "provisions of the internal audit of the education system" of the internal audit work procedures, strictly abide by the audit discipline.
4, during the audit, must strictly abide by the central "eight provisions", "six prohibitions" of the relevant requirements.
Sixth, the audit time and arrangements
Audit work from the second half of March 20xx, divided into groups of phases, the specific time to the school to the written notice of internal audit of the audit time shall prevail.
The first stage: before the end of June to complete the county schools and some township primary and secondary schools of the annual financial income and expenditure audit. Specific arrangements:
March to complete the hot springs elementary school, special education schools, annual financial income and expenditure audit;
April to complete the Changchong high school, experimental elementary school, a middle school and the town of Nanhe 3 (middle school, central elementary school and complete elementary school each one)*** 6 school annual financial income and expenditure audit;
May to complete the county kindergarten, the second course of secondary school, Lei high and Leidian town 3 (middle school, central elementary school and complete elementary school each 1)*** 6 school annual financial revenue and expenditure audit;
June to complete the Polytechnic, Experimental High School, Siyuan School, and Kongfang Township 3 (middle school, central elementary school and complete elementary school each 1)*** 6 school annual financial revenue and expenditure audit;
The second phase: by the end of November, the completion of the rest of the townships primary and secondary schools 20xx annual financial income and expenditure audit. Among them:
September to complete the Yangliu, Taohe and other two townships secondary schools and central elementary school and complete elementary school each 1 **** 7 school annual financial revenue and expenditure audit;
xx month to complete the Cao Pan, Jinpu, Hongshan and other three townships secondary schools, central elementary school and complete elementary school each 1 **** 9 school annual financial revenue and expenditure audit;
November to complete the hot springs, Fangzui and other two townships secondary schools, central elementary school and complete elementary school each 1 **** 6 schools of the annual financial income and expenditure audit;
xx month to summarize and organize the county audit.