1. Financial analysis of the self-examination report
According to the "xx Municipal Audit Bureau on the start of the 20xx annual financial and financial income and expenditure self-examination and self-correction of the work of the spirit of the", I combined with its own actual situation, the unit of financial and financial income and expenditure of the unit of the situation of the serious self-examination, and now on the self-examination of the situation of the report as follows:
First, sound organization, strengthen the leadership
In order to ensure the smooth progress of this self-checking work, I set up a self-checking and self-correcting investigation team headed by the Secretary of the Discipline Inspection, and actively carry out self-checking and self-correcting work.
Second, strict inventory, do not go through the motions
After the establishment of the inventory team, the bureau leadership requires serious study of the spirit of the document, compared with the content of the self-check self-check. Do not go through the dead end, timely detection and resolution of existing problems.
Third, serious self-examination, timely self-correction
In accordance with the "xx Municipal Audit Bureau to carry out the *** annual financial income and expenditure self-correction work notice" requirements, the Bureau of the implementation of the unit of the financial and economic discipline and the relevant policies and the establishment of internal financial management system and the implementation of self-examination.
1, I Bureau of all financial funds are used in accordance with the budget, the expenditure of real compliance.
2, strict management of special funds to achieve earmarking, no retention, squeezing and misappropriation of behavior. Some of the work of the special funds reception expenditure is slightly higher.
3, non-tax revenue collection proper compliance, no arbitrary fees, penalties and retention of non-tax revenue behavior.
2. Financial analysis of the self-examination report
In order to thoroughly implement the national, provincial and municipal instructions on the governance of universities and colleges and universities, further standardize the behavior of universities and colleges and universities charges, strengthen financial supervision and management, serious financial discipline, improve the efficiency of the use of school funds, and to promote the healthy development of the school teaching and learning. The healthy development of the cause of our school's financial management of self-examination is as follows:
First, strengthen the management of school fee behavior
1, the strict implementation of "a card, a card, a single, two public, four unified" fee management system. A card, the school with the price department's "universities and colleges charges license" charges; a card, students with "universities and colleges charges open card" payment; a single, the school with the "charges settlement list" and the student settlement; two open, open charges, open charges, open the use of the charges; four unity, a unified charging time, a unified charge, a unified charge, a unified charge, a unified standard, a unified use of the financial sector printed charge notes. After the school's self-examination, no self-established charges, raise fees, card outside the phenomenon of charges, in strict accordance with the Hunan education letter (20xx) 62, 66 documents, the higher level prohibited after-school service fees, class fees, we resolutely stop collecting.
2, the school seriously implement the open system of charges. Before the school charges, can through the school affairs open bar, bulletin boards, radio and other forms of charging policy, projects, standards in the school outside the public, accept teachers and students and parents of students to monitor.
3, students microcomputer computer fees, voice computer fees to ensure that the full hours.
4, into the school books can be approved by the Hengyang Municipal Bureau of Education in accordance with the book directory subscription, the school set the textbook directory are approved by the higher education authorities, in the Xinhua Bookstore subscription, in addition to textbooks other than books and magazines, adhere to the principle of student voluntarism, no mandatory to the students or disguised as a phenomenon of the distribution of learning and tutoring materials and other supplies.
5, our school conscientiously implement the "on the establishment of a sound system of scholarships for students from poor families in colleges and universities and the reduction of tuition and miscellaneous fees of the spirit of the notice", the family of economically disadvantaged students mapping, so that students from economically disadvantaged families to get a reduction of the miscellaneous fees, to enjoy the scholarships to make up for the students and enjoy the list of students who enjoy the tuition and miscellaneous fees, the amount of the reduction in the school list publicized, to accept the supervision of all sectors of the community.
6, students to participate in the peace insurance, adhere to the principle of voluntary, no mandatory students must uniform uniforms, no forced arrangements for students to buy uniform learning and living supplies.
Second, to strengthen the management of the funds charged to universities and colleges, to ensure that the smooth running of the school's daily expenses
1, in order to strengthen the financial management, the implementation of financial supervision, each time the charge of our school to arrange for two charges, a person in charge of the money, a person in charge of the account. And ask the bank clerk to assist, forming a three-person charge team, timely and accurate completion of the charge work, all charges are paid.
2, at the beginning of each school year, the school can develop a financial work plan for the school year, overall consideration, comprehensive management, can be a reasonable use of limited funds, focus on efforts to increase the school's investment in teaching equipment. Each month can be reasonable income and expenditure plan, approved by the higher financial departments before the specific implementation, to achieve income and expenditure activities in mind, never blind spending.
3, the school has a financial management group, can supervise the school's financial work, there is a financial system, major expenditures have been approved, the Board of Education through the system.
Although we are able to do in accordance with the requirements of the higher level, but due to our ability to work, the higher level of the spirit of comprehension is not thorough, there may be some mistakes in the work of the place, we will have to correct the wrong practices, standardize the work of behavior, management of the school's financial work.
3. Financial analysis of the self-examination report
I committee according to the spirit of the document, from the beginning of May, combined with the actual situation of the unit, the unit of the accounting basis of the work of the situation of a serious self-examination, is now on the self-examination of the situation reported as follows:
A financial income and expenditure
In the process of the financial work Strictly implementing the relevant national financial regulations, all business matters occurring are registered and accounted for uniformly in the accounting books set up in accordance with the law, and accounting is carried out in accordance with the provisions of the unified national accounting system to ensure that the data are true and valid. In arranging expenditures, prioritization, to ensure that routine and key expenditure needs, both reflecting the actual needs of the work, but also take into account the possibility of financial resources, according to the Office of the work of the task, in the case of financial possibilities, to keep the pressure on to ensure that the focus of the overall arrangements, reasonable expenditure.
Second, the establishment and implementation of the unit's internal control system
According to the actual work of the unit, the establishment and implementation of internal oversight and control system in the process of the development of the Property Management System. Establishment and improvement of the systems at the same time, the relevant personnel in the process of work in strict compliance with these rules and regulations, the effective implementation of internal oversight and control, to ensure the authenticity and integrity of the accounting work as well as the safety of the unit's property, to strengthen the unit's property and materials supervision and management, to eliminate a variety of loopholes, to meet the following three requirements:
1. Clearly defined bookkeeping staff and the Approving personnel, the responsibilities and authorities of the operator, so that they are separated from each other, mutual constraints, in order to clarify the responsibility to prevent fraud, the business matters can be carried out in an orderly manner.
2, clear procedures for approval of financial income and expenditure and the authority and responsibility of the approver, standardize the use of funds, improve the efficiency of the use of funds.
3, a clear scope of expenditure and expenditure standards, to take a variety of effective measures to control the expenditure of funds to eliminate the phenomenon of waste.
3, fixed asset management and use
In order to strengthen the management and use of fixed assets, in the acquisition of fixed assets, in strict accordance with the government procurement procedures for procurement, and in accordance with the relevant provisions of the establishment of books of accounts, monies and in-kind verification system, through the establishment of a sound system, the accounting staff of the various property, the change of increase or decrease in the amount of money and the balance of the situation in a timely manner for the records, calculations, Reflect, reconcile, etc. On the one hand, the balance of the relevant property and money reflected in the books of accounts is consistent with the actual balance; on the other hand, through the records of the books of accounts and vouchers, the original vouchers, to ensure that the books of accounts are in line with the original vouchers. No fixed assets are not accounted for, public property for private use and other irregularities.
Fourth, there are problems
4. Financial analysis of the self-examination report
According to the Provincial Commission for Discipline Inspection, "on the implementation of the 20xx "four special rectification" program" (EJIWEN 〔20xx〕 No. 19) and the Provincial Department of Finance, Provincial Public Security Office, Provincial Audit Office, Provincial State Taxation Bureau, Provincial Local Taxation Bureau "on the province's financial bills to carry out special rectification work implementation program" (E Finance Supervisory Development [20xx] No. 14), Xiaogan Municipal Commission for Discipline Inspection "on the issuance of seven special rectification of the work of the bill of the notice" (Xiaogui Ji Office [20xx] No. 16), the City of Finance Bureau "on the city's financial bills special rectification self-correction work notice" requirements, in order to effectively do a good job of the school's financial bills special rectification work, the school held a financial bills special rectification self-correction work conference, decided to July 13 to July 25, in the school to carry out special rectification of financial bills self-correction work. Finance Department, medical branch, logistics service center, affiliated hospitals, teacher training college responsible person to attend the meeting, the meeting was chaired by the Director of Finance Department Hu Dexin.
All participants studied the "on the issuance of" seven special rectification work bill "notice" (Xiaogi Office [20xx] No. 16), the Municipal Bureau of Finance "on the city to carry out special rectification of financial bills self-examination and self-correction work of the notice". Comrade Hu Dexin read out the "Hubei Institute of Vocational Technology financial bills special rectification self-examination and self-correction work program".
Zhu Hong, vice president of the speech. She said, financial bills special rectification self-correction work is in line with the current political situation, is the need for political stability, economic stability of the school. Each department and the person in charge must stand in the height of the political to do a good job of financial bills special rectification self-correction work. Pay close attention to the implementation of the "three realities", a real to see the bottom, self-correction work to do the most basic; two real to the person, the work and responsibility should be implemented to the person; three real is the work in place, covering 8 content, grasp the time node, resolutely to do the self-check surface of 100%, no omissions and dead ends. The responsibility of each unit should be clear, the procedure should be standardized. In addition to the school level self-correction work, but also to do a good job of the whole school as a whole linkage, to guide the independent accounting unit self-correction work, timely detection of problems, analysis and research solutions; independent accounting unit to self-pressure, to do a good job of the unit pressure transfer, the formation of a concerted effort to complete the task of self-correction.
5. Financial analysis of the self-examination report
A kindergarten leadership attaches great importance to
1, kindergarten is equipped with a special financial office, with full-time financial personnel 2 people.
2, the director of the school often asked about the financial situation and listen to financial reports, timely adjustment of financial expenditures.
3, the financial staff with an accounting certificate and a certain degree of professional theoretical literacy and strong business skills, three years of accounting experience, and actively participate in the higher financial sector to organize the financial management and related legal knowledge of the training, in accordance with the financial system of the financial provisions of the relevant financial accounts, the use of accounting entries is reasonable, and the usual statements are accurate and timely, the data is true.
4, the financial staff can occur on the day of the business, the day of the registration of the accounts, cash and bank deposit journals to do day to day. And according to the nature of the funds, strictly earmarked.
Second, strengthen the management of kindergarten income charging behavior
Strict implementation of the fee management system. Public charges, public charges, accept the supervision of teachers and parents, unified charges, unified charges, unified charges, unified use of the financial sector printed charges (receipts) bills. After the kindergarten self-check, did not find the self-establishment of charges, raise the fee standard phenomenon, the kindergarten has a perfect fund management system, really achieve the earmarking.
The kindergarten strictly strengthen the budget, external fund management, all extra-budgetary income in full to the treasury, strictly "the implementation of the two-line management, after self-inspection kindergarten absolutely no false and hidden financial income.
Third, strengthen the financial expenditure management
Kindergarten leadership approval system is clear, engaged in kindergarten financial management of the bookkeeper and approving officers, cashiers, officers, financial custodian of the duties and responsibilities of clear authority to achieve the separation of each other, and each other, mutual constraints, and each other supervision.
Fourth, strengthen the management of limited assets to ensure the normal operation of the kindergarten
According to the kindergarten work plan, overall consideration, comprehensive management, the rational use of limited funds, focusing on increasing the investment in education and teaching, education and research. Various income to do in mind, adhere to the "income for expenditure, to income for expenditure, a little savings."
Developed a sound asset management system, strict procedures for the purchase, use, rental, disposal, scrapping and other assets. All assets are filed in accordance with the requirements of the establishment of a register, with a card for registration, the money and goods in line with the accuracy of the registration, did not cause loss of assets.
The self-inspection and self-examination of the work of the kindergarten leadership attaches great importance to the "notice on the development of financial management of primary and secondary schools to carry out special inspections" as the basis for a comprehensive self-inspection and self-examination, through the self-inspection and self-examination of the work of the work of the full realization of the importance of the financial management of the work in the future, we have to be more detailed specification of the financial basis of the management of a solid. Carry out the financial work of the kindergarten.
6. Financial analysis of the self-inspection report
In order to further standardize the financial behavior, strengthen the financial management of the school, strict financial discipline, and progress in the use of funds funds efficiency, and deepen the implementation of the "Budget Act", "Accounting Act", "Government Procurement Act", "State-owned Assets Management Measures", "primary and secondary school Financial system" and Shaanxi Provincial Department of Finance, Department of Education, "on further strengthening the management of compulsory education funds" spirit, to promote the continuation of the healthy development of the cause of education, according to the Meixian County Bureau of Education and Sports, "on the launch of the county's primary and secondary school financial management work special inspection notice" the spirit of the document and the work of the Board of Education, is now on the work of financial management of the school's self-inspection situation summarized as follows:
First, the self-inspection of the time:
May 11 - May 19Second, the self-examination work leading group:
Group leader:
Group members:
Third, the content of the self-examination:
(a) the construction of the system
financial management system, budgetary management system, fee management system, internal control system, funding and management system. Management system, budget management system, fee collection system, internal control system, fund management system, asset management system, property registration and utilization system, job duties of accounting staff, trade union fund management system and other management systems are sound.
(B) financial management
1, revenue management
can strictly comply with the relevant provisions of the state fees, all charges and standards have been approved by the price part of the unauthorized establishment of fees, expanding the scope of charges or progress in the charging of fees and other acts. All extra-budgetary revenue into the full amount of financial accounts, the strict implementation of the "two lines of income and expenditure" management. Financial management of the approval of the staff, reporting staff, staff, property custody staff of the duties of a clear, separate from each other, mutual constraints, mutual monitoring; forget about the phenomenon of setting up a "small treasury", the establishment of off-the-books accounts, sitting on receipts and sitting on the expenses; all bills of expenditures have the signature of the person who handles the signature and the use of the property purchased into the warehouse registration; no large cash payment phenomenon; subsidies issued in accordance with the rules and regulations. Phenomenon; subsidies issued in accordance with the provisions of the performance pay after the implementation of the school without irregularities in the issuance of money, things.
3, asset management
school state-owned assets leased, sold, ceded, foreign donations, scrapped, reported loss, etc. by the school leadership collective study, are in accordance with the relevant provisions of the state-owned assets disposal management, and reported to the competent bundle of administrative departments, the part of the financial sector for approval; the establishment of the school asset ledger and the property receipt ledger; can regularly organize asset inventory, to achieve the account in line with the account,
7. Financial analysis of the self-inspection report
My central school in accordance with the "xx Provincial Department of Finance on the implementation of the 20xx compulsory education funding guarantee mechanism funds special inspection notice" and the Education Bureau, "on the further improvement of the school's financial management of the spirit of the notice", as well as the Education Bureau of the Accounting Section of the September 22, 20xx, the relevant requirements of the financial training meeting held on the 22nd. Held a financial training meeting of the relevant requirements of the financial work of our school seriously check and rectify, now the rectification situation is reported as follows:
First, seriously study, awareness-raising
Seriously organized to study the Bureau of Education financial documents, awareness-raising, combined with the actuality of our school, the school council decided to set up a financial rectification of the Ma Jie central school leading group.
Group leader:
Group members:
Second, based on the system requirements for serious rectification
In the rectification, the financial staff, required to master the financial system, check the problem, serious reflection, find the gaps, find the reasons.
By looking at the September 20xx to August 20xx accounting vouchers, accounting statements, accounting books, there is no problem in the accounting statements, in the accounting books in the bank journals, cashier's cash journals are also no problem, no need to rectify.
Problems:
1, the cashier has not yet obtained the license, is learning to fight;
2, in the accounting vouchers are not stamped with the financial seal, the treasurer's chapter, the reporting officer's chapter, the cashier's chapter, and the annexed chapters;
3, the fixed assets scrapping procedures are not standardized. Insufficiently detailed work on the school-wide inventory of assets reported. Rectification of the leadership team for this situation for division of labor, block rectification, to rectify the missing elements complete.
8. Financial analysis of the self-examination report
In order to further strengthen the school financial management, standardize financial behavior, progress in the use of financial efficiency, improve the financial monitoring, give full play to the financial work in the school of education and teaching an important role in the work of the school, to enhance the work of the school can be better and faster development. In accordance with the requirements of the higher level, our school set up a financial self-correction leading group, in our school to carry out the financial self-correction activities, specific practices are as follows:
(a) mobilization and deployment
1, the development of the implementation of the program, the school set up a self-examination and self-correction of the leading group, the convening of the financial standardization inspection activities. The meeting to study the unfolding of financial standardization and management activities, so that the responsibility to a person, clear requirements.
2, publicity and mobilization. Completion of the principal of the leading group members of the organization to seriously study the central school on the financial management system of the spirit of the relevant documents, the launch of the financial standardization of the inspection as the theme of the thematic meetings, so that each group member clear financial standardization of the inspection activities of the purpose, significance, content and requirements, progress in the ideological familiarity, active and consciously participate in the activities.
(B) Organization and implementation
1, self-correction. The school seriously compared to the central school financial work conference requirements and 10 key topics, comprehensive and objective analysis of the status quo, and seriously carry out self-examination and self-correction, write a self-examination report.
2, focus on rectification. Schools according to the results of the supervision and inspection, for the subject still exists, analyze the cause, develop a rectification program, improve the rectification measures, the implementation of rectification responsibilities, and effectively solve the actual problem.
(C) analysis and summary
In accordance with the provisions of the higher level, the school is required by the in-depth self-examination, the school's financial management are in accordance with the relevant national financial laws and regulations to the implementation of the income and expenditure of all into the central school of the same accounting, there is no misappropriation, retention of state and unit income, there is no separate account, but also did not set up any situation of the small treasury. Specifically embodied the following:
1, in accordance with the relevant policies and regulations of the higher financial management, the school has a strict financial and property management system, and to achieve the responsibility of the person, the implementation of the phenomenon in place, there is no violation of the phenomenon of manipulation.
2, fees, in addition to the minimum standard in accordance with the provisions of the higher level: the collection of preschool students per semester per person 200 yuan of child care fees, on the nine Yi education students, not only did not charge any expenses, but also the state allocated three free of charge in the stationery fee in a timely manner, the full amount of the distribution of the hands of each student.
3, in strict accordance with the relevant requirements of the Finance Bureau, the Education Bureau and the school's actual school income and expenditure budget, because the school needs to purchase or use, are to be decided through the school committee and reported to the central school leaders to review and adopt. The purchase of major assets or infrastructure projects touching the expenditure, are accompanied by contracts, settlement statements and related materials.
4, the strict implementation of the expenditure approval system, all large expenditures are held beforehand, after the approval of the Board of Education, can start work, the school every year in the Board of Education or all teachers will make a financial report, and has been adopted, to accept the financial review team's monitoring.
5, the school strictly strengthen the management of funds within the budget. Budget income is paid in full into the financial account, the strict implementation of the three certificates, two lines of income and expenditure, all the money did not appear xxx private storage phenomenon.
6, the school can do clear accounts, complete procedures. All forget I set up a small treasury and xxx private storage and other irregularities.
7, the school's expenses, are strictly abide by the financial discipline and financial system, there is no misuse and abuse and waste of waste and other phenomena.
Through the working group careful liquidation check, at present, of course, has not found violations of the phenomenon of discipline, but through the liquidation check, to further strengthen the financial standardization of the school management, strict financial discipline, strengthened the school leading cadres and financial management staff of the legal system of education, strengthened the financial supervision function, to ensure that all the funds income and expenditure justified, to do the use of the evidence, checking with the evidence, using the More scientific and standardized.
As a financial employee, in the future work, I will further improve the relevant financial system, a comprehensive analysis and summarize the financial management of existing issues, and seriously do a good job of rectification, and strive to do their own handled by the accounts day-to-day, month-to-month clearing, and to further standardize the financial management, improve the financial work.
9. Financial analysis of the self-examination report
In order to strengthen the financial management and supervision of the school, to promote the development of school education and construction, and to effectively achieve fairness, impartiality, openness, and to improve the effectiveness and transparency of the use of school funds, according to the relevant spirit of the 2012 District Culture, Education and Sports Bureau of the focus of the work of the arrangement, our recent school Active organization, the first half of the financial disclosure of the situation of full and thorough self-examination, is now reporting on this work as follows:
1, the school set up a financial management leadership group, by Xu Guisheng, principal of the team leader, team members from the trade unions, financial services, party members and staff representatives, with clear responsibilities, strong supervision.
2, adhere to the "practical, practical, effective" principle of financial management institutionalization, standardization, scientification, democratization.
3, the establishment of the school's financial bulletin board, timely to the whole school announced and explained the situation of school revenue and expenditure.
4, the school according to the District Education and Sports Bureau and the Finance Bureau of the specific arrangements, in accordance with the requirements of the proportion of the various expenditures, by the financial management group of all members of the deliberation, the preparation of the annual income and expenditure budget, and to the staff to seek the views of the revision of the revised and put into effect. At the end of the year, the final account of the whole year's income and expenditure, analysis, discovery, summarize the problem, as the next year's budget reference.
5, the strict implementation of the charging policy, exemption from school fees, textbook fees, and resolutely put an end to indiscriminate collection of tuition fees, material fees and uniforms on behalf of the collection of insurance premiums, uniforms, newspapers and magazines, etc., and consciously accept the supervision of teachers and students, parents.
6, the strict implementation of the District Education and Sports Bureau of the scope of expenditure and standards, the expenditure is reported, the ticket is consistent, the ticket is consistent, a ticket a chapter (financial management group seal), no sequence of misrepresentation, there is no private "treasury" and other irregularities.
7, involving the purchase of large expenditures, maintenance costs, labor costs, training fees, etc., need to be agreed by the financial management group, the central school principal signed, signed by the director in charge of the implementation of the research process is recorded in the meeting records.
8, large purchase expenditure must be handled government procurement procedures.
10. Financial analysis of the self-examination report
In accordance with the Mianyou teaching body hair [20xx] No. 94 document requirements, the school organization of the relevant personnel in the last two years on the school's financial income, expenditure management and school internal control system seriously carried out a comprehensive self-examination. In the self-check, we strictly in accordance with the requirements of the document, item by item to carry out self-check, now the self-check report is as follows:
First, the construction and implementation of the financial internal control system
Our school can be strictly in accordance with the provisions of the higher financial departments, the District Education and Sports Bureau to carry out financial activities in each economic affairs, in accordance with financial and economic disciplines, laws and regulations for the system. First, the establishment of a sound school financial management internal control system. Strict implementation of the approval and review of capital expenditures of the program, the formation of the school's economic business matters matters of handling, acceptance, approval of internal mutual supervision and constraints mechanism. Secondly, the financial management personnel control responsibility mechanism has been established. In each financial system, the duties of relevant personnel are stipulated. Various types of personnel in their respective duties, **** with the completion of the school's financial management, to ensure that the financial income and expenditure management in an orderly and efficient manner. Third, the financial personnel duties are clear. Requirements in the work, must adhere to the "income and expenditure" principle, to prevent false, false economic matters. Fourth, emphasize the financial process management, good financial management of each link. Fifth, the school has implemented an internal audit system of financial income and expenditure, the labor union has strengthened the audit of the school's financial income and expenditure. Sixth, adhere to the school's regular financial disclosure.
Through the construction and implementation of school systems, greatly improving the political and business quality of financial management personnel, enhance the awareness of financial management, it is so, our school's financial management work in the system and regulations under the constraints of the standardized operation.
In the financial institutions set up, our school to do a reasonable, compliant and legal. There are administrative business, logistics, food groups, trade unions, financial institutions, the implementation of unified management, independent accounting. In accordance with the requirements of the school accounting staff set up a bookkeeper; trade unions, logistics operations, food groups were set up with a cashier, accountant.
Second, the management of financial income and expenditure
Income management: the school's income, including the budget allocation of public funds, career and business services income, rental income and other income obtained in accordance with the law.
1, the school strictly implement the provisions of the higher charges. In recent years, in the process of charging fees, according to the law to organize the collection of school workbook fees. Elementary school 15 yuan / student period. Secondary school 20 yuan / student period. In addition, the school did not charge students any other fees. In the charge, the implementation of "two lines of income and two lines of expenditure" management regulations, there is no retention or unauthorized sitting on the sums due, not to mention the phenomenon of concealment and non-reporting.
2, all the school's charging behavior is to do chapter and verse, evidence-based, all the income are listed on the legal receipts, a good ban on all the phenomenon of arbitrary fees.
3, all the school's income is required to be accounted for, and timely into the bank account opened by the school. Strictly in accordance with the implementation of accounting regulations and systems, unified management and accounting. Thus regulating the operation of school funds behavior, enhance the supervision of school funds, to eliminate the sitting, retention, misappropriation of funds of the hidden danger, improve the efficiency of the use of funds.
Expenditure management: school expenditures include the costs incurred by the school to carry out educational and teaching and other activities.
1, the school can be based on the beginning of the expenditure budget expenditure, to ensure that the use of public funds to play an effective. Strictly in accordance with the implementation of the school expenditure system and the use of funds within the scope of expenditure. There is no arbitrary expansion of the scope of expenditure, increase the phenomenon of expenditure standards. In the expenditure of funds, hospitality and employee welfare costs can be withdrawn in accordance with the relevant provisions. Outside training, learning and other costs in accordance with the provisions of the implementation of the unit should be paid by the unit reimbursement, should be borne by the individual costs, the school will not be reimbursed.
2, the school of small public procurement are responsible for the school General Affairs Office, administration, labor unions, teachers' representatives *** with the participation of the way to take a one-issue decision on the procurement of goods. Purchase of large items are handled in accordance with the procedures, into the government procurement.
3, all expenditure vouchers have the handler, acceptor or certifier, leadership signature approval. Thus eliminating the expenditure of disorderly operation, to ensure the rational use of funds.
4, in the process of financial expenditure, all the original documents are reasonable, compliant, so that the content is true, complete, legal vouchers, complete procedures.
Third, the management of assets
School cash receipts, can be deposited into the bank in a timely manner; school reserve, in accordance with the requirements of the District Education and Sports Bureau Accounting Center, the implementation of limit management. Trade unions, logistics, food group cashiers can do a good job in a timely manner cash diary, and with the accountant at the end of the month regularly reconcile the accounts to ensure that the certificate account account is consistent with the account, the account is consistent with the goods. There is no misappropriation of cash phenomenon.
Bank deposits: the school strictly abide by the management system of bank deposits, according to the provisions of the opening and management of bank accounts. Checks, bank seal implementation of special management. Can do a good job in accordance with the requirements of the deposit account and timely reconciliation with the bank. School income and expenditure without off-book circulation, the phenomenon of private "small treasury".
Property and materials in accordance with the provisions of the relevant departments at higher levels, the establishment of fixed assets, the establishment of a special management system. All property and materials are in accordance with the application for purchase, physical acceptance, inventory registration, use, maintenance, disposal and other systems. Regular annual cleanup of fixed assets, in accordance with the relevant provisions of the self-inspection, the school's asset management standardized, there is no waste phenomenon occurs, there has been no loss of property.
The school's current funds to deal with complete and timely procedures. Specialized financial funds can be used in accordance with the purpose of the funds, the use of real. Through self-examination, the state of our school of rural poor boarding students living subsidies: 20xx, elementary school there are 460 people **** counting enjoy subsidies 172500.00 yuan, secondary school there are 700 people enjoy subsidies 350,000.00 yuan. 20xx, elementary school there are 380 people enjoy subsidies 142,500.00 yuan, secondary school there are 468 people enjoy subsidies 234000.00 Yuan. For this earmarked funds, in the higher level of funds allocated to the account, the school immediately held a parents' meeting, the funds will be fully distributed to the hands of the recipient students. Eliminate the misappropriation of irregularities occurred. For other transactions, the school in accordance with the relevant provisions and financial system, and timely recovery.
Fourth, the effectiveness of self-examination
This time through the school internal control system and financial management of expenditure and management of self-examination, has achieved good results. First, the leadership attaches great importance to this self-examination of the ideological understanding in place, the work measures in place. Second, in the school internal control system and financial management, the work is really, the system is sound, and can be well implemented. Third, the self-regulatory efforts and the union audit team internal audit is strong. Ensure the normal operation of school education and teaching work, and constantly improve the quality of school.
In the future, we will further strictly implement the rules and regulations of financial management, improve the long-term mechanism of financial internal control of the school, and strive to do a good job of financial management of the school, and strive to reach a new level.