Public **** funds performance audit focus

All public **** funds, state-owned assets, state-owned resources to achieve full coverage of audit supervision. To give full play to the role of the guardian of public **** funds, the audit can only grasp the key aspects and elements of the performance of public **** funds, in order to y reveal the main problems affecting the performance, and to promote the improvement of the performance of the funds. So what are the key points of the public **** funds performance audit, take a look!

First, the scope and classification of public **** funds

Public **** funds refers to all public **** financial funds and other public **** funds such as housing provident funds and social donation funds managed by the government or entrusted to other units. According to the different investment direction of the funds, can be mainly divided into public **** department operation funds, public **** investment project construction funds and other types of public **** special funds. Different investment decided to public **** funds performance audit focus on each focus.

Second, the focus of the performance audit of the public **** department operating funds

The public **** department mainly refers to the organs and institutions, as well as federations, foundations and other non-government public welfare institutions, the operating funds from the financial burden, the public **** department of the performance of the performance of such a public **** funds directly reflect the performance of the audit can be Functional fulfillment and resource consumption as the performance evaluation focus of the operating funds of the public **** department.

(I) Performance of functions

Different public **** departments have different functions. Audit can refer to the statutory functions of the department, the "three" program clear unit functions, the party committee and government issued annual goals and tasks, the higher authorities and local government matters, the department's annual work plan or annual goals and tasks described in the certificate of responsibility, etc., to clarify the functions of the department should be undertaken. Based on the summaries of the unit's work, the recognition and awards, documents and image data, the gap between the data in the industry's statistical reports and the average value within a certain range of the industry, public evaluation and complaints, social satisfaction, etc., the progress and quantity of the completion of the functional objectives and tasks, the quality of service, the fairness of law enforcement, the transparency of law enforcement, and the use of discretionary powers, etc., the department will conduct a qualitative and quantitative analysis, so that the department's functions and performance of the work will be evaluated comprehensively and scientifically. The first step is to make a decision on how to proceed with the project.

(2) Resource Consumption Performance

If the fulfillment of functions reflects effectiveness, then resource consumption reflects economy and efficiency. Since the implementation of the central "eight provisions", "six prohibitions", "three chapters of the law" series of provisions, the departments of the three public expenditures have dropped significantly, eating and drinking, private use of public vehicles, luxury consumption, and other phenomena have been significantly curbed, the public **************************************************. Phenomena such as eating and drinking, private use of public vehicles, luxury consumption has been significantly curbed, the public **** department's resource consumption has been significantly reduced. The current audit work should also grasp the goal of building a clean and efficient organization, and pay full attention to the depletion of departmental human resources, asset resources and financial resources. First, human resources. Can be based on the approved establishment of the unit, attendance records, etc. to verify whether there is due to the personnel in the post does not eat empty, overstaffing and supernumerary employment, borrowing, etc. caused by the personnel budget implementation of the increase in expenditures, the expansion of administrative costs; analysis of professional knowledge of the personnel and the reasonableness of the age structure, as well as with the functions of the unit to match, to evaluate the reasonableness of the allocation of human resources and the impact of the efficiency of the work. Second, asset resources. Focus on reviewing the construction of buildings, per capita office space area, vehicles equipped with the relevant requirements of the higher style of construction, whether there are large assets without government procurement, vehicles without integrity approval and over-standard acquisition, arbitrary disposal of assets without the established procedures, asset leasing backdoor operation, as well as the phenomenon of real estate, vehicles, equipment idle, and so on, to prevent loss and waste of assets and resources. Third, financial resources. That is, administrative management operating costs, the audit should focus on reviewing the per capita operating costs, tax and fee collection costs, the use of public funds, the difference between budgeted and actual expenditures, and reviewing the phenomenon of illegally granting allowances; whether or not there is a central ban on the scope of the relevant expenditures, and whether or not to squeeze the project funds for public expenditures; and pay attention to the financial situation with the subordinate units, affiliated units, the risk of borrowing and lending of funds, the account settings and The company's business is to provide the best possible service to its customers, and to provide the best possible service to its customers.

Third, the public **** investment project funds performance audit focus

The public **** investment project not only includes infrastructure investment projects, but also includes special funds invested in the construction of a number of public welfare projects, including land development and finishing, urban construction, transportation, agricultural water conservancy, housing, environmental remediation, information systems, such as construction projects. Project projects. The performance audit of the project funds should be centered on the process of project construction flow, focusing on decision-making from the project, construction management, and evaluation of the performance of the later operation.

(a) Project decision-making performance

Improper decision-making project, even if the later management is perfect is also inherently deficient. For project decision-making, the audit should mainly review the decision-making by the collective research and expert certification; project feasibility study whether the full consideration of the various risks and drawbacks; project project approval is not a project that started, the first construction after the approval of the phenomenon of circumventing the approval of the whole; there is no violation of the project planning of the national industry, land, environmental protection and other policies, or with the local layout of the plan contradictory to the loss of construction and dismantling after the demolition Waste phenomenon; there is no project research is not sufficient, the design is not reasonable, the side of the design side of the construction led to the duplication of investment, duplication of construction, after the completion of the inability to use, or the use of the problem of poor results.

(ii) project management, implementation performance

In the construction process, the audit should focus on several key aspects. First, bidding. Focus on the review of irregularities in the non-tendering, dismemberment of the project to avoid bidding, false bidding, string bidding, accompanied by bidding, illegal subcontracting, subcontracting and other phenomena, whether the winning unit has the appropriate qualifications, whether there is the phenomenon of relying on and borrowing the qualifications; the second is the contract. Contracts and supplemental agreements are legal and standardized, whether the relevant provisions of the bidding documents contrary to; Third, design changes. Currently, the construction unit often take the first low bid and then deliberately change the design to achieve the purpose of high price settlement, the audit should pay special attention to whether the design changes are fully certified, whether it is conducive to cost savings or improve the quality of the project; Fourth, the hidden project visa. After the completion of the hidden works can not be seen and measured, to strengthen the field investigation, through the inspection of drawings, measurement and verification and on-site inquiries to understand the combination of identifying the authenticity of the hidden works visas; Fifth, the final account of the completion of the project. Insist on on-site investigation, review the construction of the scale of standards in line with the requirements of the project plan, through a reasonable quota application and fee approval of the project cost; Sixth, the management of funds. Review whether the funds are allocated according to the progress of the project, whether the final account before the withholding of part of the project, whether there is misappropriation, misrepresentation of expenditures to obtain project funds, there is no allocation of untimely delays in the loss of time, or over progress over the contract payment issues.

The focus should be on the field to review the use of the project, there is no idle; according to the respective characteristics of the project, input and output analysis and functional realization analysis, from the perspective of driving economic development, promote agricultural production, improve people's lives, resource conservation and utilization, and improve the effectiveness of the work of the project's late operational performance.

Fourth, the focus of the performance audit of public **** special funds

Public **** special funds is the government for the completion of a specific matter or approval of the levy, collection, withdrawal of funds with a special purpose, broadly speaking, including: a social security class, that is, social insurance, relief, welfare funds, etc.; second, public **** management services class, that is, education, health funds, etc. That is, education, health funds, etc.; Third, policy subsidies, such as agriculture, such as a folding pass issued by a variety of subsidies, science and technology, environmental protection, poverty alleviation funds. Special funds performance audit should generally be based on policy-oriented, business activities as a carrier, to the flow of funds as the main line, to achieve the goal for consideration.

(a) policy implementation performance

Specialized funds, most of the policy is strong, especially social security and policy subsidies, the policy is more complex. Therefore, the performance audit of special funds to collect the relevant laws and regulations, management methods, implementation methods, operating rules, incentives and subsidies, etc., to understand the spirit, focusing on the review of three aspects: First, the policy issued by the deviation. The scope of the policy, standards, methods, etc. Whether the scope of the policy of the region due to local interests, etc. and the policy provisions of the higher level there are obvious deviations, contrary to the original intent of the policy; Second, the policy implementation of the deviation. Whether the investment of funds is in line with the requirements of the macro-control policy, the provisions of the "should be or prohibited" content as the focus of analysis, to review the actual implementation of whether there is an expansion of the scope of the policy, reduce the policy standards and other deviations. Third, the policy itself is defective. In practice, we summarize and analyze the unfairness of the policy, the coverage is not in place, the measures are not reasonable, and other imperfections in the policy itself, to promote the reasonable improvement of the policy.

(ii) fund operation performance

Specialized fund operation performance should focus on four aspects from expenditure management, business management, collection management, balance management. Expenditure management focuses on reviewing the flow of funds in the distribution of allocation and payment in a timely manner, there is no retention of retention; whether the expenditure is real, social security expenditures, subsidized funds can be taken to associated data comparison, telephone, field visits to the subsidized objects, etc., scientific and technological environmental protection subsidies should be declared against the project information on the ground to view, to prevent the funds were illegally extracted; funds management account is opened more than one way, whether the special fund in the disguise of extracted Whether the fund management account is opened multiple times, whether there is a phenomenon of setting up a small treasury outside the account; whether the payment method is carried out in accordance with the regulations; business management should be based on the business process, screening business data, spot checking the key, suspicious data corresponding to business data, such as the insurance file, withdrawals and reimbursement of the approval file, medical invoices, various types of original declaration materials, subsidies issued by the bank records, etc., to prevent the illegal approval and the fabrication of false business information to fraudulently obtain the special funds `occurred. Collection management focuses on reviewing the main body of the collection, the object, whether the standard is in line with the relevant provisions of the supporting funds in place in a timely manner, check the collection of bills to review the completeness and timeliness of the revenue into the treasury; balance management focuses on reviewing the amount of the balance of the funds and the reasons for the abnormal balance of the funds or the value of the funds deposited in a way to comply with the requirements of the provisions of the pathway to the implementation of the preferential interest rate, and so on.

For the characteristics of different special funds, from the increase in the number of jobs, improve production capacity, increase profits and taxes, energy saving and consumption reduction, help people in need, promote social harmony, improve people's living standards and other aspects of the selection of appropriate indicators such as school enrollment rate, the rate of advancement to higher education, the mortality rate, the cure rate, the growth rate of net income of farmers, the growth rate of profits and taxes for the enterprise to carry out a qualitative and quantitative analysis, to make a scientific evaluation. The qualitative and quantitative analyses are conducted to make scientific evaluations. The evaluation of indicators can be based on the financial sector to develop the performance of the budget target, the industry reported within the fund, special funds, statistical reports listed in the indicator system, such as the education system unified report of the education business statistical reports, the human resources and social security system unified report of the social insurance statistical reports, etc., not only has the industry-specific, easy to access, and easy to analyze the comparison of internal analysis in the same industry.

Fifth, the public **** funds performance audit audit organization to grasp

Currently around the audit of the public **** funds performance audit have made a number of useful attempts to practice found for the different characteristics of the funds to take the appropriate audit organization is conducive to the audit focus on the grasp of the audit to be able to more comprehensively and y reflected in the The problem that affects the performance.

First, the scale of a whip audit. In recent years, the social security and land debt of a whip audit practice has proved that the higher authorities through the trial audit, clear focus, the full implementation of the implementation, issued a compilation of relevant laws and regulations and policies, the implementation of the program, so that auditors around the faster and better grasp of the audit focus. In the future, we can also try to issue the audited industry or audited fund province-wide or even nationwide average of the relevant indicators, reference values, etc., as the grass-roots auditing organizations to carry out performance evaluation reference.

The second is to carry out tracking continuous audit. The major projects to carry out tracking audit, the important funds for three years continuous audit, the same matter of continuous intervention, is conducive to a deeper grasp of the key points of performance.

The third is to carry out a combination of multiple audits. Special funds from a variety of channels, especially social security and agricultural funds generally have multiple management phenomenon, so that many problems can only be found in the related funds at the same time audit, special funds and corresponding engineering projects at the same time audit.

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