Contents of budget preparation audit:
The purpose of budget preparation audit is to promote the legality, reasonableness, truthfulness and accuracy of budget preparation. Therefore, the key contents of budget preparation audit should include the following five aspects:
1. Whether the budget preparation is legal and detailed. It mainly audits whether the budget preparation complies with laws and regulations such as the Budget Law and relevant national policies. Whether the principles of living within one's means and balancing revenue and expenditure are adhered to and whether the budget preparation is refined to detailed accounts and specific departments.
2. Whether the basis and standards for budget preparation are sufficient and reasonable. Whether the funding standards for main auditors are accurate and whether the public funding quotas are reasonable. Whether the basis for special funding policies is sufficient, whether major project expenditures have been scientifically demonstrated, and whether there are feasibility predictions.
3. Whether the budget revenue is true and reliable. Whether the main audit revenue includes all general budget revenue and fund budget revenue included in budget management. Whether the growth of budget revenue is scientifically predicted based on scientific predictions of national economic and social development. Whether to include the abnormal income of the previous year and the reduced income of this year into the scope of budget income.
4. Whether the budget expenditure is legal and reasonable. It mainly audits whether the expenditure structure is optimized and reasonable, and whether key expenditures such as education, science and technology, agriculture, health, and environmental protection are reasonably arranged according to priority based on the central government work on the basis of ensuring wages, operation, and stability. Whether the scope of fiscal supply is standardized, whether fiscal funds withdraw from competitive and operational fields, whether units and departments of commercial institutions, companies or industry associations are gradually introduced to the market, and whether they are decoupled from fiscal supply. Whether the setting of reserve funds complies with the provisions of the budget law, it shall be arranged in accordance with 1 to 3 of the budget expenditure at the same level. Whether the arrangement and use of special appropriations at higher levels complies with regulations, and whether returns and transfer payments to lower levels of finance are handled in accordance with the budget management system.
5. Whether the department budget preparation is true and accurate. Since departmental budgets constitute the government budget, when conducting a budget preparation audit, in addition to reviewing the draft budget prepared by the finance department, the departmental budgets prepared by some government departments should also be randomly inspected. The key points of auditing departmental budget preparation are: First, review whether departmental budget preparation has gone through the "two up and two down" procedures. The second is to review whether department budgets are prepared according to the zero-based budgeting method and completely change the "base plus growth" approach. The third is to review whether the content of department budget preparation is complete and true. Whether all incomes are included in the budget, whether administrative charges and extra-budgetary incomes list specific units and projects, whether all expenditures are true, and whether project expenditures are over-reported or falsely reported.