The overall requirements for the performance audit of financial special funds can be summarized as economy, efficiency and effectiveness. Economy refers to whether the expenditure is economical; efficiency refers to whether the minimum input to achieve a certain output or a certain input to achieve maximum output; effectiveness refers to whether to achieve the goal. At present, the target orientation of the performance audit of financial special funds, should be around these three requirements for planning, organization and implementation, and on the basis of the audit, put forward appropriate and practical audit recommendations to promote the efficiency of the use of financial funds.
First of all, it is the effectiveness of the use of financial special funds audit evaluation.
The evaluation of the effectiveness of the use of financial special funds should focus on financial review, grasp the characteristics and use of special funds, the overall work of the goal of the decomposition and refinement of the distribution of project funds, management and use of compliance and legality of the audit evaluation.
(1) Review and evaluate whether the project plan formulated is in line with the scope of use of the special funds, whether it is in accordance with the prescribed procedures for declaration, approval and establishment of the project, whether it has gone through preliminary demonstration, whether there is a problem that the project is too decentralized, the average distribution of funds, and the focus of the investment is not prominent, and whether the project is implemented in strict accordance with the approved plan, and whether there is any unauthorized adjustment of the project's implementation location, implementation unit, content, as well as the The project is implemented in strict accordance with the approved plan, and there is no unauthorized adjustment of project implementation location, implementation unit, content and project scale. For example, during the audit of the special fund for new rural cooperative medical care in 2007, it was found that the expenditure of the new rural cooperative medical care fund in 2007 amounted to RMB 55,093,900 yuan, with a balance of RMB 11,873,200 yuan in the same year. Expenditures exceeded the standard, contrary to the cumulative balance of the new rural cooperative medical fund should be controlled in the current year about 10% of the total pooled fund requirements. The main reason, the joint management office at the beginning of 2007 on the cooperative medical fund compensation standards for an adjustment, without scientific evidence, a comprehensive increase in the reimbursement compensation ratio, so that the 07 medical fund reimbursement expenditures compared to the previous year has a large increase.
(ii) Reviewing the management of special funds, checking the soundness and effectiveness of the internal control system for the receipt, distribution, accounting and management of funds. Focus on checking whether the relevant departments and units have established sound rules and regulations for the use and management of special funds; whether the allocation of funds is based on relevant policies and regulations and is strictly controlled; whether the use, allocation and management of funds are tracked and feedback, and whether the funds are managed in special accounts according to regulations. In our audit of rural public **** health special funds found that some townships failed to "public **** health special funds management" requirements into the financial account management, earmarked funds, funds in the use of the scope of use, the use of standards and other aspects of the phenomenon of irregularities, failed to play the effect of the use of special funds for public **** health.
(3) for disaster relief, agricultural subsidies and other special funds, to review the distribution of money and goods in line with the principle of fairness, openness and justice, check the scientific basis for the distribution of the rationality of the standard. Grass-roots distribution of funds and goods whether the distribution of the target and the amount of public, the distribution process whether to adhere to the procedures of democratic deliberation, registers, lists, public distribution.
Secondly, it is to audit and evaluate the economy of financial special funds.
Whether the use of financial funds is economical and effective, should be based on financial audits, in accordance with certain standards, using quantitative and qualitative analysis methods, the economy of the special funds to make an audit evaluation. First, based on the relevant laws and regulations, regulations, standards in the same industry, historical comparative information and market conditions, as far as possible to make the standard quantitative, in order to facilitate the quantitative analysis; second is to ensure that a certain amount of investigation, survey sampling should be taken into account in the good and bad and other levels, in order to ensure that the evaluation of the objectivity and fairness; third is to look at the mainstream, grasp the key, so that the audit conclusion is appropriate to the overall picture of the matter, to grasp the crux of the problem.
Again, is the efficiency of the use of financial special funds audit evaluation.
Special funds for the efficiency of the audit evaluation, should be built from the completion of the project whether to meet the design requirements and as scheduled to play a role in the benefits of the project, there is no project is not allowed, unclear responsibility, poor management or quality of the project and other reasons, resulting in loss and waste or accident potential problems; and through visits, field check the form of the construction project was not completed on schedule for the investigation, etc., from the check **** nature, personality problems and their causes. Starting from checking the ****ness and individuality of the problems and the reasons for them, we check and analyze the project establishment, construction situation and investment benefits. Such as the sixth period of comprehensive agricultural development audit investigation found that a town of science and technology demonstration area of vegetable greenhouses due to the design is not reasonable enough, greenhouses resistance to wind and snow load capacity is not strong enough, by the impact of the previous wind, resulting in 48 greenhouses in 6 collapsed, 10 partially damaged. And there is also poor drainage in the project area, irrigation equipment due to improper use, resulting in clogging of irrigation pipes and other issues. Another "large well" project to play the use of efficiency is not obvious, mainly because the distribution facilities can not keep up, resulting in the construction of water storage facilities in an idle state, the formation of idle assets and losses, after the audit, we from the prevention of waste of project funds, to improve the effectiveness of the use of special funds from this goal, the implementation of such projects should be prudent principles in the implementation of the future. When implementing such projects, we should adopt the principle of prudence and strict management control of the audit