Does land consolidation involve some links of budget or audit?
Taking all government funds as the main line to carry out the economic responsibility audit of township heads, it is mainly to check the completion of the main economic indicators during their term of office, find out the distribution and total scale of all government funds in towns and villages, and look at the basic functions of the government, such as the administrative concept, the degree of transformation of government functions, social management, public services, etc. By analyzing the main expenditure direction and focus of all government funds, we can evaluate the management status of all government funds through internal control audit, and examine the compliance of leading cadres with financial discipline and honesty and self-discipline. The key contents of the audit mainly include: 1. Performance audit of term economic development. (1) Check the completion of major economic indicators during the term of office. Mainly compared with the assessment indicators of the superior government and the practical projects determined by the town government (people's congress), focusing on the completion of the inspection. (2) performance audit of township leading cadres. On the basis of the audit of all government funds and the calculation and analysis of the expenditure structure of all government funds, the use of large funds and the implementation of important projects are tracked, focusing on whether the major construction projects have achieved the expected goals, whether the current interests and long-term interests are handled well in the construction, whether the financial balance is achieved, and whether the sustainable development is realized. Audit of the income of all government funds. (1) Audit of revenue scale of government funds. On the basis of fully grasping and accurately defining the source and scale of all government funds, calculate the total income of all government funds. Focus on checking whether other government sources of funds are true and legal, and whether there are arbitrary charges and fines that increase farmers' burden by arbitrarily increasing charging items, expanding charging scope and raising charging standards; Should be turned over to the county finance, whether it is paid in full and on time, whether there are problems such as arrears, concealment, interception of financial support, income not being recorded or transferred to current accounts. (2) Audit of budget implementation and other financial revenues and expenditures. Pay attention to the integrity and scientificity of budget preparation and the seriousness of budget implementation. Highlight the audit of special financial funds, check the policy of special funds and the necessity of project funds. Expose whether there are problems such as no budget, over-budget appropriation, and arbitrary change of expenditure purposes. (3) Audit of land funds. Mainly review the standardization of fund management, authenticity, legality and efficiency of expenditure arrangements, such as land transfer fee return income, land compensation, land acquisition and demolition funds and land consolidation funds. Focus on the use and investment of the net income of land transfer fees, whether there are illegal operations, which lead to the failure to honor the compensation and resettlement policy and the interception and misappropriation of special funds. (4) Audit of current account revenue and expenditure. It mainly examines the authenticity of current accounts, whether personal loans are recovered in time, whether there are long-term losses, whether there are situations such as using current accounts to conceal income, direct receipt and payment, and untimely liquidation of creditor's rights and debts; 3. Audit of all government expenditures. (1) Audit of the expenditure direction and expenditure structure of government funds. Mainly audit the total expenditure of all government funds, and calculate the proportion of all kinds of expenditures according to the expenditure category, analyze the changing trend of the proportion of agriculture, medical and health care, education, environmental improvement and economic construction in all government funds, determine the key expenditures for tracking effectiveness, and carry out audits or audit investigations. (2) Audit the authenticity and legality of all government expenditures. Focus on the analysis and evaluation of the management and control of the town's financial budget expenditure, extra-budgetary expenditure and the performance of economic construction expenditure. And extended to the village for verification, focusing on auditing whether the funds that should be allocated to the village are allocated to the village in full and on time, and whether there are cases of calling back the government or concealing government funds. (3) Expenditure audit of key government investment projects. According to the annual work report and local development plan during the term of office, evaluate the rationality, legality and implementation effect of construction projects and major economic decision-making procedures. Focus on local government investment projects with important influence, such as comprehensive agricultural development, land consolidation and standard farmland construction, and downhill migration, and track and check whether the decision-making mechanism of project establishment, approval, approval, bidding and other links is sound, whether the implementation is in place, and whether scientific decision-making rules and operating procedures are established. (4) debt audit. This paper analyzes the causes, investment and income of government debt, and its influence on urban economic construction and development. Whether there is an act of "image project" or "performance project" regardless of financial resources and manpower; Whether there are losses or inefficiencies caused by investment decision mistakes; Understand the repayment sources of various liabilities and analyze the repayment ability; Understand the current situation of government debt management, whether there are monitoring measures for debt scale, whether there is a complete debt repayment plan and mechanism, and analyze the problems and reasons in government debt management.