Audit Report Template I
***Audit [***] No. ****
(Name of the enterprise):
We have been commissioned to audit your company's **** from *** to ****? Science and Technology-based Small and Medium-sized Enterprises? Fund (hereinafter referred to as ? Fund)? (hereinafter referred to as "the Fund"), the income and expenditure of the Fund, and the utilization of the Fund. The income, expenditure and utilization of the Fund, as well as the amount of non-reimbursable grants (or subsidies) provided by the Fund. The contract of the project of non-reimbursable subsidy (or loan interest subsidy or capital injection) of the Fund (hereinafter referred to as the contract). (hereinafter referred to as the contract). Economic Indicators (hereinafter referred to as the contract) of the project contract (hereinafter referred to as the contract). Your company's responsibility is to provide true, legal and complete audit information, and our responsibility is to make an assessment of the ? the utilization of the income and expenditure of the fund and the implementation of the economic indicators of the contract. Our audit is based on the "Independent Auditing Standards for Chinese Certified Public Accountants" and the "Guidelines for Technology-Based Small and Medium-Sized Enterprises on Technology? Fund Non-reimbursable Subsidy (or Loan Subsidized Interest, Capital Injection) Project Contract". In the course of the audit, we implemented the audit procedures we considered necessary, including sample checking of accounting records, in conjunction with the actual situation of your company, and now report the audit as follows:
I. Basic information of the enterprise and the project
******** The company is a limited liability company (or limited company) incorporated on **Month** of **Year, and is managed by the **** Administration for Industry and Commerce issued enterprise legal person business license, registration number *************, registered capital: RMB ******* million; legal representative: ***; company residence: *********************. Company's business scope: *******
Basic information of the project: (briefly describe the basic information of the project)
II. Relevant Provisions of the Fund Contract
(a) Your Company declared on **Month**, **Year** of ****? *************? project and entered into a contract with the Ministry of Science and Technology's Science and Technology-based Small and Medium-sized Enterprises Technology? Fund Management Center on ***** on **Month** signed the "Science and Technology SME Technology? Fund gratuitous subsidy (or loan interest subsidy, capital injection) project contract", the establishment code: *************, obtaining ? Fund's total amount of ** million RMB gratuitous funding (or loan interest subsidy, capital injection) for? **************? project inputs.
(ii) The total investment of the project is *** million RMB at the ? Fund contract was signed, the amount of investment has been completed *** million yuan, plans to add new investment *** million yuan, of which ? Fund funded ** million yuan (first allocated ** million yuan, the remaining ** million yuan will be depending on the progress of the project and acceptance of the situation and then allocated).
(iii)? Fund use regulations:? The fund must be used for the purchase of supporting instruments and equipment for production, development and research of new products, etc.
(iv) Economic indicators of the project implementation stage:
The contract stipulates that **** should realize annual sales revenue of **** million yuan in the year
Total annual tax payment of **** million yuan
Total annual profit of **** million yuan
III. Implementation of economic indicators in the fund contract
After the audit, the contract implementation The situation is as follows:
(a) Project investment in place:
Based on the bank deposit accounts, incoming bills and bank statements, we have determined that the project investment in place is as follows:
1. The total investment in place as of **Month**, **Year** of **** is ****** million yuan, of which the investment completed at the time of the project***million yuan, and the new investment of **** million yuan , of which:
? Fund ***** million yuan
Self-financing by the enterprise ***** million yuan
(2) Expenditure of project funds:
We determined the expenditure of project funds as follows according to the relevant books and vouchers:
1. As of **Month** of ****, the actual expenditure of funds of **** million yuan of this project, (**Million yuan of the development cost is the Funds already invested at the time of contract signing), of which:
Project product development and trial production***million yuan
Of which: purchase of instruments and equipment***million yuan
Purchase of production equipment***million yuan
Working capital***million yuan
Selling expenses***million yuan
Infrastructure***million yuan
Other *** million yuan
Total *** million yuan
(C) Completion of economic indicators:
As of ****, ****, the completion of your Company's economic indicators is as follows:
1. Revenue realized from projects:
After auditing the information provided by your Company for the ? Fund sponsored projects? ************? the list of revenue details and other information, the project realized revenue for your company? *********** project? s sales revenue, the total project realized revenue is *********, of which:
Project revenue **Months **-**Months **Months **-**Months **Months **Months **Accumulated
Project sales revenue
Technical service revenue
Total
2. Project costs:
> According to the cost of goods sold general ledger, ledger and related information provided by your company, the total project cost is recognized as *************, of which:
Project Revenue **Months**-**Months**Months**Months**Accumulated***Months***
Project Sales Revenue
3. Project Taxes
Tax Type**Months**-**Months**Months**-**Months**Months**-**Accumulated
VAT
Business tax
Project sales revenues
Project sales revenue
Project sales revenue
Project sales revenue
Project sales revenue
Project sales revenue
Business tax
Urban construction tax
Education surcharge
Enterprise income tax
Total
4. Periodical expenses to be borne by the project:
The products manufactured and sold by your company (are not) only those included in the project funded by the Fund. According to the expense general ledger, detailed account and vouchers provided by your company to confirm, the project implementation period it incurred the total period costs *********, of which (the fund to support the project products generated by the share of the period costs of ********):
Project ** *Months - ** *Months ** *Months ** *Months ** *Months ** *Months ** *Months ** *Months ** Accumulated
p> Administrative Expenses
Selling Expenses
Financial Expenses
Total
5. Project Realized Profit:
xx Netcom Branch
Audit Report Template II
**** Since 2000, under the correct leadership of the Municipal Party Committee and the Municipal Government, and facing the Complex and changing economic situation, the city has always taken the promotion of stable economic development as a top priority, in accordance with the general tone of steady progress, efforts to stabilize growth, adjust the structure, promote reforms, and benefit people's livelihoods, to maintain a steady growth of the economy. As reflected in the financial accounts, **** the total budgeted revenue for the year amounted to 6.69 billion yuan, the total budgeted expenditure amounted to 6.01 billion yuan, and the balance at the end of the year amounted to 680 million yuan. Overall, **** the annual municipal budget execution and other financial revenue and expenditure situation is better.
? Fiscal reform has been steadily advancing, and the budget system is more perfect. Departmental budgets, government procurement and other management system reforms to further deepen; state-owned capital operating budget and social insurance fund budgeting gradually, the government budgeting system is further improved; centralized payment reform of the treasury city and county levels to fully promote; the basic realization of the financial funds online operation, online supervision.
? People's livelihood projects focus on protection, financial expenditure structure optimization. The annual arrangement of livelihood expenditure of 3.66 billion yuan, accounting for 67.2% of the total expenditure.
First, the financial management audit
From the audit, the city's financial sector continue to refine the departmental budgeting, improve the beginning of the budget in place, strengthen financial expenditure management, and strive to reduce the cost of administrative operations, the budget constraints and management level gradually improved. However, there are still some problems that need to be standardized, such as the existence of a delayed allocation of lottery funds, payable unpaid budget revenue, county and district payable unpaid social security fund, receivable unpaid construction industry security fund and other issues.
Second, the audit of government debt funds and municipal parks
According to ? The audit was conducted in accordance with the following principles: to clarify the bottom line, to reflect the problems, to reveal the risks and to make recommendations. The overall idea,****, the city's government debt audit, and combined with the focus of the funds invested in the coastal industrial base, small and medium-sized business parks, high-tech industrial development zones, the Beihai New Area and Xianrendao Energy and Chemical Zone of the financial accounts audit.
(a) the city's government debt audit
In the city as of **** the end of June the scale of government debt audit colleagues, but also found that some areas and units, in the debt borrowing, the use of debt funds, project construction and management of some problems. At present, the counties and districts have submitted a rectification report, of which four counties and districts have introduced or begun to develop a debt management system, six counties and districts to make adjustments to the caliber of the debt, and the debt plan, borrowing, repayment, construction of engineering projects and accountability and other aspects of the standardization.
(B) municipal parks financial accounts audit
Coastal industrial base and other five parks, the earliest was established in 1993, the latest was established in 2008, of which the coastal industrial base, the Beihai New District, Xianrendao Energy Chemical Zone, the planning area of more than 100 square kilometers. From the audit, the five parks are generally characterized by larger debt, more follow-up inputs and weaker debt-servicing capacity. In addition, it was also found that some of the park projects had problems such as suspension of construction and slow progress in finalizing project completion accounts. City leaders have made instructions on the above audit report, requiring the relevant counties, parks and departments to strengthen management, administration in accordance with the law, timely rectification of existing problems, improve the quality of investment and input-output ratio. Small and medium-sized business parks, high-tech industrial development zones, Beihai New District and the immortal island energy chemical zone has submitted a rectification report, now part of the problem has been corrected, the rest of the problem has been put forward to rectify measures and programs.
Third, the city's public hospital assets and liabilities and operations audit investigation
To? To find out the bottom line, expose the problem, explore the management system and operating mechanism reform, to prevent the loss of state-owned assets? For the purpose, an audit survey was conducted on the assets, liabilities and operations of eight municipal public hospitals, including the Downtown Hospital, the Hospital of Traditional Chinese Medicine, and the Women's and Children's Hospital, from 2011 to ****. As of **** the end of the year, the eight public hospitals have total assets of 873.82 million yuan, total liabilities of 636.10 million yuan, total net assets of 237.72 million yuan, asset-liability ratio of 72.8%; **** income of 757.8 million yuan, of which 729.11 million yuan of medical income, 25.37 million yuan of financial subsidies, and 3.32 million yuan of other revenues; expenditures of 762.35 million yuan, of which 620.99 million yuan of medical Operating cost expenditure 620.99 million yuan, management costs 137.93 million yuan, other expenses 3.43 million yuan; loss of 4.55 million yuan in the year, the cumulative loss of 64.79 million yuan.
There is a serious loss, heavy debt burden, fixed assets increase or decrease in changes not accounted for, the hospital's internal control system is not sound and business management is not perfect and other issues. City leaders have made instructions on the audit report, requiring the relevant departments to implement the audit recommendations and come up with specific measures to reverse losses and increase profits. Firmly do not increase the new loss, the old loss of compression year by year, rectification results reported to the municipal government special study.
Now the Bureau of Health has submitted a rectification report on the management of fixed assets has been carried out on the issue of inventory, the internal control system is not sound and other issues have been embarked on the establishment of rules and regulations, the realization of the reversal of losses and surpluses have been initially formulated 11 measures to rectify the work of the full implementation.
Fourth, 50 units of departmental budget execution audit investigation
To implement the improvement of work style, close contact with the masses of the requirements to improve the effectiveness and standardization of financial funds. January to April 2014, 50 municipal administrative, institutions **** annual departmental budget execution audit investigation, involving education, agriculture, justice, urban construction, municipal facilities, health care, social welfare and other aspects.
From the survey data, **** the 50 units of the three public expenses in the same period decreased by 4.446 million yuan, down 22%. Among them, hospitality costs fell 47%, vehicle costs fell 11%, the cost of going abroad increased by 3%; 50 units of meeting costs over the same period decreased by 524,000 yuan, down 13%. The audit also found that some units have some problems in fixed asset management and financial accounting. At present, the letter has been informed of the units, rectification work is in progress.
V. Audit recommendations
(a) standardize departmental budget management, strengthen the budget execution constraints. In accordance with the eight provisions of the central government on improving work style and close contact with the masses, the departmental budget management is further strengthened to formulate and improve the standards of basic expenditure, project expenditure and other expenditures, and the budget is strictly implemented in accordance with the project and progress, so as to enhance the binding force and seriousness of the budget. Further expanding the public scope of departmental budget accounts and refining the content of public disclosure. The competent departments and accounting centers should strengthen the guidance, management and supervision of the subordinate units, strengthen the internal control and internal audit system, and effectively improve the management level of financial and fiscal revenues and expenditures of budgetary units.
(ii) strengthen the management of financial funds to ensure the safety of financial funds. Establish the awareness of fund security, standardized management, in strict accordance with the relevant provisions, to strengthen the management of financial treasury funds. Accelerate the construction of financial funds risk prevention and control mechanism, further clean up the financial account and the budget unit bank account, and gradually the financial funds into the treasury unified management, to ensure the safety of financial funds.
(C) improve the park fine management level, to achieve healthy and orderly development. Park planning should be rational, according to the financial situation, reimbursement capacity, the actual demand, step by step, planning to do a good job of development and construction, to prevent the emergence of the capital chain breakage, repeated construction and rotten project. Strengthen the awareness of the rules of fund-raising, use and management, as well as project bidding and completion accounts.