The recurrent expenses of an administrative unit are divided into personnel expenses and utility expenses by nature.
(1) personnel expenses.
Personnel expenditure refers to the expenditure directly for the personal part of the civil servants, specifically including basic salaries, subsidized salaries, other salaries, employee welfare costs, social security fees and so on.
Basic salary. It is the main form of labor remuneration given by the state *** to the staff of administrative units, including the standard salary (composed of basic salary, job salary, length-of-service allowance, and regional cost-of-living subsidies stipulated by the state), cost-of-living subsidies for semi-discharged staff, and retained wages.
Subsidized wages. It is a supplement and extension of the basic wage, and is a subsidy for the life and work of serving employees, including winter heating subsidy, employee transportation subsidy, small-unit meal subsidy, food and oil subsidies, and so on.
Other wages. It is in addition to the basic salary, subsidized salary, issued to the administrative staff within the scope of the total wages of various allowances, subsidies, bonuses and so on.
Employee welfare costs. It is used to promote the material welfare of employees, to help employees' families to solve the birth, old age, illness, death and other aspects of the difficulties of the payment of the expenses, including trade union funds, welfare, visiting expenses, one-child health care, survivors of the living difficulties of the subsidies, funeral expenses, workers injured at work hospitalization and treatment of meals during the subsidy, public medical expenses, cleaning fees.
Social security fees. It includes the Ding state regulations to pay the social security fees, employee housing fund and not yet transferred to the retired staff costs.
(2) public expenditure.
Expenditures for public funds refers to the administrative unit to complete the work of the task for the maintenance of equipment and facilities, as well as directly for the expenditure of official activities, including official expenses, operating expenses, repair costs, equipment purchases, other costs.
Official expenses. It refers to the administrative unit for the day-to-day administrative costs and expenses, including office expenses, postage and electricity, utilities, travel expenses, heating costs, meeting costs, rental costs, vehicle and boat maintenance and repair costs, motor vehicle and boat oil and fuel costs, and so on.
Operating expenses. It refers to the expenditures of expendable costs and the purchase of low-value consumables required by the administrative units to fulfill their professions, including the operational costs of party groups above the county, religious operational costs, the foreign affairs department and other administrative units of temporary personnel abroad to make uniforms, travel expenses, foreign cost of living subsidies and foreign guest travel, hospitality, the relevant departments of the bulk of the account books, forms, tickets, rules and regulations, information, materials, such as the cost of printing costs.
Repair costs. It refers to the administrative unit of the public housing, buildings and ancillary equipment repair costs and rent of rented public housing, as well as less than the amount of capital investment in sporadic civil engineering costs.
Equipment acquisition costs. It refers to the administrative unit according to the fixed asset management equipment acquisition costs. Including the cost of general equipment acquisition, specialized equipment acquisition, vehicle acquisition, book acquisition and other acquisitions.
Other costs. It refers to the costs in addition to the above costs.
Accounting for recurrent expenditures, through the establishment of "expenditure - recurrent expenditures" second-level accounts, and under the second-level accounts according to the unified provisions of the financial sector "item", "section", "section", "section", "section", "section", "section", "section", "section", "section" and "section". ", "section" level expenditure accounts set up by the financial sector unified set of sub-accounts.
When expenses are incurred:
Borrow: Expenditures - Recurrent Expenditures
Credits: Bank Deposits or Cash
When expenses are recovered or eliminated:
Borrow: Related Accounts
Credits: Expenditures - Recurrent Expenditures
Credits: Expenditures - Recurrent Expenditures
At the end of the year, there is no balance in the "Recurrent Expenditures" account.
What are the basic expenditures of an administrative unit
The basic expenditures of an administrative unit refer to the annual plan of basic expenditures prepared by the administrative unit for the purpose of guaranteeing the normal operation of its organization and accomplishing its daily tasks.
The content of the basic expenditures of the administrative unit includes two parts, namely, personnel expenses and daily utility expenses:
1. Personnel expenses, including basic salaries, subsidized salaries, other salaries, employee benefits and social security fees.
2, public funds, including official expenses, small equipment purchase and repair costs, operating expenses and business hospitality.
In addition to basic expenditures, the expenditures of administrative units also include project expenditures. Project expenditures are in addition to the basic budget expenditures other than the financial budget special earmarked arrangements for expenditures. Including capital construction, special programs related to business development, special operating expenses, large-scale repairs, large-scale purchases, large-scale meetings and other project expenditures.
What is the scope of public expenditure?
A: teaching operations and management, teacher training, experimental internships, problematic activities, water and electricity, heating, transportation travel, post and telecommunications, instruments and books and materials such as the purchase of housing, buildings and instruments and equipment for routine repair and maintenance. It shall not be used for personnel expenses, capital investment, debt repayment and other expenditures. Teacher training costs are arranged in accordance with 5% of the total annual utility budget of the wearing school.
What is included in the public expenditure of administrative institutions
The expenditure of administrative institutions refers to the expenditure incurred by administrative institutions in carrying out professional business activities and their auxiliary activities. Mainly includes:
1. Personnel expenses, refers to the need to carry out professional activities, for personal expenses. Such as basic salaries, subsidized salaries, other salaries, employee benefits, social security fees, grants.
2. Expenditure on public funds, refers to the expenditure on public **** services in order to fulfill the professional activities. Including official expenses, operating expenses, equipment purchases, repairs and other expenses.
Schedule of public and special funds
In the spreadsheet according to the focus of the leadership (this you usually pay attention to observe and listen to the leadership asked the most, most concerned about the content of the funds, in accordance with the leadership to ask the frequency of sorting) to set up a form, as in the case of multi-column ledger, set up the name of the detailed accounts, set up a good subtotal with the function, the cumulative, and then enter the data, will be automatic! Generate subtotals, cumulative, the leader asked you to print out, as long as the figures are entered in time, the printout is instant data.
Try it. The premise is that the spreadsheet is very skillful.
What does the public **** budget utilities include?
Not called public funds, should be goods and services expenditure, specifically including office expenses, printing costs, consulting fees, fees, water, electricity, postage and electricity, heating costs, property management costs, travel, official overseas (real estate) expenses, maintenance (care) costs, leasing costs, meeting costs, training costs, official reception costs, special materials, the purchase of being fitted out, special fuel costs, labor costs, commissioned business expenses, labor union funds, welfare costs, official vehicle operation and maintenance costs, other goods and services expenditure.
What are the sources of funding for business units?
First of all, the central financial allocations (collectively referred to as full); local financial allocations (difference); self-supporting (self-supporting);
What is the violation of the public funds used as a special expenditure
"central departments of the financial allocations for the balance of funds management measures"
Chapter II of the management of basic expenditures
Article 6 of the central departments of basic expenditures, including the central administrative departments, the central administrative departments, the central departments, the central departments, the central departments, the central departments, the central departments, the central departments, the central departments, the central departments, the central departments and the central departments. Article 6: The balance of basic expenditures of central departments includes the balance of personnel funds and the balance of public funds of central-level administrative and public institutions. In principle, the balance of basic expenditures can be carried over to the next year for continued use for personnel expenses such as increasing the number of staff and daily utility expenses, but personnel and utility funds may not be diverted, and may not be used to raise the standard of personnel expenses. Institutions in accordance with the provisions of the current financial management system, the financial allocation from the withdrawal of the balance transferred to the cause of the fund, also included in this approach on the management of the balance of basic expenditures of the scope of funds.
The document URL
"Financial Rules for Institutions"
Article 21 of the balance of the institutions (excluding the implementation of extrabudgetary fund balances to the extrabudgetary fund balances of the method), in addition to the special funds in accordance with national regulations carried over to the next year to continue to use, you can, in accordance with the relevant provisions of the State to extract employee welfare funds, the remaining part of the cause of the fund as a fund for making up for the The remaining part can be used as an enterprise fund to make up for the difference between income and expenditure of the unit in the following years; if the state provides otherwise, it shall be subject to its regulations.
"Interim Measures for the Management of State-owned Assets in Public Institutions"
(May 30, 2006, Ministry of Finance Decree No. 36)
Article 21 The use of state-owned assets by public institutions for foreign investment, leasing, lending, and guarantees should be the necessary feasibility study, and submit an application for examination and approval by the competent department and then submit it to the finance department at the same level for approval. Laws and administrative regulations provide otherwise, in accordance with its provisions.
Business units should be used for foreign investment, leasing and lending of assets for the implementation of special management, and in the unit's financial accounting report on the full disclosure of relevant information.
Article 22 The financial department and the competent department shall strengthen the risk control of the use of state-owned assets of the institution for foreign investment, leasing, lending and guarantee behavior.
Article 23 The income from foreign investment of institutions and the use of state-owned assets leased, lent and guaranteed income shall be included in the unit budget, unified accounting, unified management. Except as otherwise provided by the state.
Article 51 The institutions and their staff in violation of these measures, one of the following acts, in accordance with the "Regulations on Penalties and Sanctions for Fiscal Violations" shall be punished, dealt with, and sanctioned:
(a) fraudulently obtaining financial funds by means of misrepresentation, fraudulent claims, etc.;
(b) unauthorized possession, use and disposal of state-owned assets;
(c) Unauthorized provision of guarantees;
(d) Failure to pay the required state-owned assets revenue.
What is the public funds
Public funds are recurrent expenditures of administrative institutions for daily office and business activities. According to the actual situation in various places, the general public funds of administrative institutions are divided into seven items, such as office expenses: meeting expenses, vehicle overhaul costs, equipment purchase costs, repair costs and special operating expenses in the public funds. They are included in the management of special funds.
Public funds according to the unit establishment of the number of real incumbents approved, the financial overstaffing does not provide any public funds. Units should be based on the accounting quota of the financial sector, combined with the unit's work tasks and revenue and expenditure plan arrangements to achieve revenue and expenditure, the amount of money to do. The financial department of each unit of public funds are to implement the "package dead quota, overspending does not make up for the balance of the retained" approach.
Daily public funds more than the previous year how to write
First, explain the actual data;
Second, explain the data change process and path;
Third, a reasonable increase in funding to be recognized and explained;
Fourth, unreasonable part of the increase in funding to confirm how to reduce.