The financial inspection of administrative institutions in our city, according to the deployment of the State Council and the Municipal People's Government, was fully carried out at the end of September and the beginning of October 1983, and up to now, all the units of the municipal departments and districts and counties have carried out their self-inspections, and the financial and auditing departments at all levels and the competent departments have also organized their forces to carry out key inspections. This inspection involves municipal departments, districts, counties and more than 2,000 grassroots units. According to incomplete statistics, about 70% of these units have varying degrees of violation of financial discipline problems, the amount of discipline amounted to three million two hundred thousand yuan.
In this inspection, most of the units attitude is positive, many units of leadership personally presided over the study and deployment, mobilizing the masses, analysis of financial management and income and expenditure in the problem, and the organization of the financial sector in-depth grass-roots inspection, and timely processing advice. Municipal Education Bureau, in addition to mobilizing its own units of self-examination, the financial sector also all of its own units to carry out inspections, the work is relatively in-depth. But there are also a few units of slow progress, passive work, perfunctory, individual units and even false, deceptive. Now, the units are organizing and summarizing the self-inspection situation and carrying out processing work. From the results of the inspection, the mainstream of financial management of administrative units is good. However, due to the management level is not yet adapted to the needs of the development of the situation, coupled with the influence of unhealthy winds, the phenomenon of violation of financial discipline still continue to appear, and in some cases more serious. The main manifestations are:
First, by all means of public for private or public enrichment.
In recent years, although the cause of the funding is relatively tight, but the parties concerned or as far as possible to squeeze out some money, organized by some of the masses of the cause of the urgent need. But some of these units are the cause of these as a means of profit. For example: elementary school to run preschool classes was the use of redundant personnel and equipment to carry out pre-school education, and for the masses to solve the worries of the good measures, but some schools will be run as a "collective class", according to the collective kindergarten standard fees, increased fees to parents to reimburse the unit; state-run kindergartens appeared to be "Bargaining class"; stadiums appear to share the income of the roller skating rink; some municipal engineering team to deposit the project funds to the street service team, and then cash, the street service team from which to extract 1-5% of the commission, the engineering team will be the remaining part of the name of the employees in all kinds of distribution.
Two, indiscriminate distribution of clothing, work clothes.
Some units have raised the standard and quality of work clothes issued by themselves; some units should not be issued work clothes at all, but privately issued chemical fiber clothing or woolen clothing, Tanggu District, there are twelve kindergartens, in the Municipal People's Government on the checking and handling of indiscriminate issuance of clothing after the release of the document, grabbed the woolen clothing issued. According to preliminary statistics, ninety-five administrative institutions issued clothing and garments in violation of the regulations, * * * spending 510,000 yuan. Among them, there are forty units of the education system in the Heping District, spending more than 140,000 yuan.
Third, cleverly named, indiscriminate bonuses, grants, allowances, in kind.
The administrative units of the bonus payment method, the municipal people's government has a clear regulation, but some units are not in accordance with the provisions of the implementation of a variety of bonuses, grants, allowances, in-kind issued under various pretexts. Such as: winter vacation awards, summer vacation awards, semester awards, holiday awards, children's education subsidies, job allowances, family planning surgery subsidies. Some units have been privatizing public funds by keeping income out of the accounts or creating false accounts. Some secondary schools transfer the welfare fund from the administrative budget to the labor union several times and then distribute it to employees in the name of union activity fees. There are also many varieties of in-kind distribution, such as recliners, plated chairs, cotton coats, raincoats, mosquito nets, aluminum pans, thermos flasks, schoolbags, tea, beef in sauce, smoked chicken, tripe, ham sausage, milk powder, canned goods, and so on. The source of funds for the indiscriminate distribution of in-kind, mainly work-study income, run amateur schools, tuition and fees income or other extra-budgetary funds.
Fourth, travel at public expense.
Some take the opportunity to travel on business trips to play in the mountains, and some go out to visit in various names. According to incomplete statistics, check out the public travel **** more than one thousand two hundred. Hedong, Nankai two districts belonging to fourteen units of public tourism involving one thousand one hundred and eighty one people, to seventeen areas. Some are still district leaders approved or participated. Hangu District Health Bureau organized medical staff in the seaside cardiovascular disease survey, after the end of Jixian, Beidaihe travel five days. Some units in the organization of public tourism at the same time, did not participate in tourism personnel also issued a "travel subsidies".
Fifth, the private "small money cabinet".
Some units take the income is not accounted for, privately raise the fees or false expenditure and other methods of retaining public funds. Privately set up a "small cupboard" or in the name of the individual deposited in the bank. This type of problem in the unit with extrabudgetary income is the most. Hongqiao District, a middle school to take open receipts are not accounted for, do not open receipts are not accounted for and with the receipt of expenditure and other means of school-run factories to sell copper ash business income and school rental classroom accommodation fee income, student compensation fee income, false expenditure of more than twelve thousand eight hundred yuan, in the name of an individual and the name of the depository will be deposited in the name of the bank. Hongqiao District Education Bureau of physical health section of the organization of student perspective paid to a middle school perspective machine depreciation, the school as a "small cupboard", and then in the name of subsidies to the staff of the private sector.
Six, indiscriminate distribution, indiscriminate fees, making illegal income.
Some units casually raise the charges; some costs should be reimbursed, but to be reimbursed by the unit; state-run school amateur classes casually raise the charges, some amateur schools a semester fee of thirty dollars; borrowing school classrooms, a classroom, a month of a classroom to collect rent of fifty dollars. The police station charges security fees; some medical departments are not self-paying drugs, West Yuzhuang Health Center, chaotic prescription of self-paying drugs, casually credited to the medical bill, and privately share the mosquito incense 9,000 boxes, toilet paper 4,100 rolls of four thousand bottles of red plum drink and other self-paying drugs, *** up to more than twenty-four thousand yuan.
Seven, with the cause of the funds to engage in capital construction.
Currently, the administrative expenses at all levels are relatively tight, the units often reflect the financial difficulties, but there are still some units with funds to engage in capital construction. Municipal Sports Commission with sports funds to cover the staff quarters; Baodi County Education Bureau with education fees to the Bureau of the Office of the cover, the expenditure of more than 40,000 yuan.
Eight, unclear accounts, chaotic management. From the situation of this financial inspection, the grassroots financial management force is very weak, unclear accounts, the management of the phenomenon of chaos is not individual, to the law and order and even embezzlement and theft caused by the opportunity to take advantage. Forty-two secondary school school factory five years without accounting; sixty-five secondary school has several accounts unaccounted for, the school factory smelting copper difference of dozens of tons can not be counted; downtown obstetrics and gynecology hospital accounts do not match the difference of a few hundred dollars, these chaotic phenomena, some of which may be involved in the problem of economic crime.
For these problems, most of the units are important, and in a timely manner in accordance with the State Council and the municipal people's government to deal with the spirit of the instructions. Hongqiao District, Hexi District, respectively, in the district party committee, the district government and the district disciplinary inspection under the auspices of the preparatory group, selecting the typical cases held a conference to deal with the maintenance of financial discipline, educate the public, improve the management, and achieved good results. However, there are some units are still holding a wait-and-see attitude, not from the national "chess" idea, but the indiscriminate issuance of bonuses in kind as the masses to get some benefits, the "small money cabinet" and so on as "autonomy! ", for the violation of financial and economic discipline issues are not actively dealt with, and even on the already clear processing methods are still considering discounts. These situations must be taken seriously. First of all, the leaders of the unit and the responsible person, to take the initiative to assume responsibility, to be responsible for identifying the true picture of the matter, the causes and seriously self-examination, from which to learn lessons and put forward a program of improvement. The financial management of the rectification, and the cause of the normal development of the track. At the same time, the problems found in the inspection should be dealt with seriously and seriously, and should not be engaged in "not to make an exception". To the Central Government, the State Council and the Municipal People's Government and the relevant departments based on the provisions of the spirit of self-checked out of leniency, checking out of strict; initiative to check out of leniency, falsehoods, concealment from strict; due to lack of understanding of the system in violation of leniency, knowingly and wilfully from the spirit of the strict, generally dealt with in accordance with the following principles:
a. Where the income is unlawfully obtained by the same level of finance confiscation The standard of self-established rules and regulations, immediately stop the implementation of; any misappropriation of funds to engage in capital construction or other illegal expenditures, generally to be offset from the 1984 funding.
Second, for the indiscriminate issue of clothing, factory clothing, must be in accordance with the General Office of the Municipal People's Government, Jin Zhengban Fa [1983] No. 147 document requirements are strictly enforced. Not allowed to conspire with the commissioned stores to falsify, take the "on-site price treatment" approach.
Third, bonuses, allowances, subsidies should be in accordance with the provisions of the Municipal People's Government and the relevant standards. Indiscriminate distribution in kind, bonuses and subsidies, in principle, should be returned. Taking into account the specific circumstances of each unit is different, and to take care of the ability of employees to repay, can be taken in installments or discretionary deduction of a portion of the approach, but the unit's leading cadres and responsible persons must be fully deducted. The deadline for the repayment shall not exceed the end of 1984 at the latest. Specific deduction methods, by the unit to put forward the views, according to the subordinate relationship to the competent department for approval.
Fourth, for the private "small cupboard", in accordance with the relevant provisions of the Municipal People's Government to clean up. All public funds must be accounted for in accordance with the provisions of the budget for extrabudgetary. Should be transferred back to the budget; belonging to the regulations should be included in the extrabudgetary management should be used in accordance with the specified purposes; in the name of an individual or other ways to set up a private "small cupboard", all recovered, and turned over to the financial sector.
Fifth, the districts, counties, bureaus have been on its own units of disciplinary issues have been dealt with the decision, such as the above views do not have the principle of discrepancies, generally still according to its original decision to deal with. Units for the financial inspection of the problems found in the handling of the situation, should write a written report with a summary of the attached report.
The above report, if not inappropriate, please approve the transfer of the relevant units to implement.
Self-inspection report on the financial work of administrative institutions Part 2
In order to serious financial discipline, strengthen the financial management of the school, and improve the efficiency of the use of education funds. Led by the principal, the school's financial management work carried out a serious self-inspection, is now the self-inspection report as follows:
1, the construction of financial management system: our school's financial management system is sound, the development of a sound management system of fixed assets, the acquisition of fixed assets, receiving, leasing, disposal, scrapping and other work procedures have been clearly stipulated. Built a "bookkeeper management system", "cash management system", "financial management system" and other systems, and do the system on the wall.
2, financial team management: the school is equipped with a financial office, with a part-time financial personnel 2 people, the establishment of the position of reporting clerk, by the town of education office of the financial center unified management. Financial personnel have a certain degree of professional theoretical literacy and strong business skills, in accordance with the relevant financial provisions of the bookkeeping, the use of funds is reasonable, the usual statements are accurate and timely, the data is true.
3, the accounting center to establish and run the model and the school's authority, how to divide the financial power: the financial office is equipped with the necessary computers, printers and other equipment, and can be used normally, to achieve the implementation of the digital management of fixed assets; data is accurate, timely accounting; the principal of the Executive
4, school expenditure management: school expenditure in strict accordance with the approval system, buy Implementation of the system of approval before processing, reimbursement link requires the signature of the department heads in charge of the approval of the various expenditures to be based on the facts. Strict implementation of the government procurement system, major matters must be passed through the whole administration, strictly implemented
5, the school asset management: the school set up a special fixed asset management personnel, the establishment of a sound internal system for the acquisition, acceptance, custody of assets, the establishment of the school's fixed asset management account, the organization of a regular inventory of assets and the host accountant in a timely manner and reconcile the scrapped and damaged fixed assets in a timely manner. Reporting. Strict management of assets, did not find a school fixed assets leased, loaned out the situation, security measures are better, do a good job of fire, theft, explosion-proof, moisture, dust, rust, moth and other work.
6, the school fee management: strict implementation of the fee management system open charges, open charges, the beginning of each semester are the charges, charges posted at the school entrance, accept the supervision of teachers, students and parents; unified use of the financial sector printed charges (receipts) bills. After the school self-check, did not find self-created charges, raise the standard phenomenon.
The self-inspection work of the school leadership attaches great importance to the development of self-inspection work fully aware of the importance of financial management work, in the future we need to standardize the basic management, strengthen the supervision of funds to deepen the connotation of the service, and solidly put the financial management of all the work to the letter.
Administrative institutions financial work self-inspection report Part 3
According to the "Ma Guan County Finance Bureau on the implementation of the 20xx annual administrative institutions accounting work inspection notice" (Ma financial secret [20xx] 210) the spirit of the document, from August this year, combined with the actual, the organization of the relevant personnel of my hospital accounting work, accounting internal control and financial and accounting behavior. Self-inspection and self-inspection, now on the self-inspection report as follows:
First, the purpose of the inspection
By carrying out the administrative institutions accounting laws and regulations system implementation of the thematic inspection, to promote the administrative institutions to strictly comply with the "Accounting Law", the conscientious implementation of the accounting system of the administrative institutions, consolidate the basic work of the unit's accounting, improve the system of internal accounting control, standardize the behavior of financial accounting, to Improve the quality of accounting work. Through the management of funds, to ensure the normal operation of administrative institutions.
Second, check the basis
"Chinese People's **** and State Accounting Law", "Yunnan Provincial Accounting Regulations", "Administrative Unit Accounting System", "Accounting System for Institutions" and "Internal Accounting Control Standards".
Third, the content and focus of the inspection
1, whether the personnel engaged in accounting work holds a certificate of qualification in accounting;
2, whether the accounting books are set up to comply with the strict implementation of the "Accounting Law", the accounting system of administrative units;
3, whether the accounting internal control system is sound;
4, including the financial system Whether the regulations and management systems, including the financial system, are sound and strictly complied with;
5, whether the accounting is true and lawful, disclosure of information and financial accounting reports are true and complete;
6, whether the standardization of accounting computerization, accounting electronic documents are sound;
7, whether there is accounting fraud and other violations of the state's financial guidelines and policies.
Fourth, self-inspection and self-examination
(a) the implementation of financial income and expenditure
In the financial work, the Institute in strict accordance with the provisions of the Accounting Law and the "Accounting System for Administrative Units", in accordance with the law to set up accounting books, and to ensure that they are true and complete. Accounting, filling out accounting vouchers, registering accounting books and preparing financial accounting reports are carried out in accordance with the accounting transactions actually occurring in our institution. The relevant national financial regulations are strictly enforced, and all accounting transactions occurring are uniformly registered and accounted for in the accounting books set up in accordance with the law. Accounting is carried out in accordance with the provisions of the Accounting System for Administrative Units to ensure that the data are true and complete. In arranging the expenditure of funds, prioritize, not only to ensure that the regular work needs, but also to protect the key expenditure needs; both reflect the actual work needs, but also take into account the possibility of financial resources, and rationalize the arrangement of expenditures.
(ii) the establishment and implementation of internal control system
According to the actual work of the hospital, in the process of establishing and implementing the internal monitoring and control system, the establishment of the "expenditure management system", "authorization and approval system", "property inventory system" and other related internal management system. Establish and improve the system at the same time, the relevant personnel in the process of work in strict compliance with the rules and regulations, the effective implementation of internal oversight and control, to ensure the authenticity of the accounting work, integrity and the safety of the unit's property, to strengthen the supervision and management of the assets, to eliminate a variety of loopholes, to achieve the following three requirements:
1, a clear record-keeping staff and approving officers, The responsibility and authority of the person in charge, so that they are separated from each other, mutual constraints, in order to clarify the responsibility to prevent fraud, the accounting matters can be carried out in an orderly manner.
2. It clarifies the approval procedures for financial income and expenditure and the duties and authority of the approving officer, standardizes the use of funds, and improves the efficiency of the use of funds.
3, a clear range of expenses and standards of expenditure, to take a variety of effective measures to control the expenditure of funds, to eliminate the occurrence of wasteful phenomena.
(C) fixed asset management and use
To strengthen the management and use of fixed assets, in the acquisition of fixed assets, in strict accordance with government procurement procedures for procurement, and in accordance with the relevant provisions of the establishment of books of accounts, monies and physical assets inventory system, through the establishment of a sound system, the accounting staff of the various properties, monies of the increase or decrease of changes and balances in a timely manner to record, Calculations, reflections and reconciliations are carried out in a timely manner. On the one hand, the balance of property and funds reflected in the books of accounts is consistent with the actual balance; on the other hand, the reconciliation of the records in the books of accounts with the vouchers and original documents ensures that the books of accounts are in line with each other. Inventories of property and materials are conducted on a regular or irregular basis. No fixed assets are not accounted for, public property for private use and other violations of discipline.
V. Problems
Through self-examination, there are some financial management system and internal control system is not perfect, the implementation of the problem is not in place. In the future, we will further improve the system, strengthen internal control management, and effectively improve the efficiency of accounting work. (1). Township health center financial self-examination report and corrective measures model (four) (2). School financial self-examination report and corrective measures model (three) (3). Self-inspection and self-correction report on the problem of small treasury in institutions (three) (4). Cadres and workers small treasury self-examination and self-correction report sample (four) (5). Organizations and units of small treasuries self-examination and self-correction report (four) (6). Discipline Inspection and Supervision Unit Confidentiality Self-inspection Report Sample (two) (7). Organizational unit confidentiality work individual self-examination report sample (five) (8). Self-examination report on confidentiality of grass-roots units (two) (9). ****** Ten Guidelines for the Professional Behavior of Primary and Secondary School Teachers Self-examination Report (five) (10). Party members and cadres of the four winds problem self-examination and self-correction report sample ;
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