First, intensify auditing to achieve full coverage of supervision.
First, we should strengthen the follow-up audit. We should focus on the implementation of major national policies and measures and macro-control arrangements, and continue to organize follow-up audits of policies and measures such as affordable housing projects, aid projects, steady growth, promoting reform, restructuring, benefiting people's livelihood, and preventing risks; Focusing on the management and use of major livelihood funds and livelihood projects, we should regularly organize follow-up audits on "agriculture, rural areas and farmers", social security, education, culture, medical care, poverty alleviation and disaster relief; It is necessary to focus on the management of major government investment and construction, and actively organize the whole process follow-up audit of major infrastructure construction projects and key local government investment and construction projects; Through follow-up audit, we can grasp the implementation of policies in time, find and correct prohibited behaviors as soon as possible, promote policies to take root, and promote standardized and orderly project construction.
Second, we must strengthen key audits. It is necessary to focus on promoting the safe and efficient use of public funds, actively deepen the budget execution audit and departmental budget execution audit, implement an annual mandatory audit system for key departments and units, implement a three-year rotation audit system for more important departments and units, and implement a five-year rotation audit system for other departments and units; It is necessary to focus on promoting the correct exercise and standardized use of power, actively deepen the economic responsibility audit of leading cadres, combine the outgoing audit with the term audit, adhere to the principle that the outgoing audit must be carried out, and realize the five-year trial of the main leaders of the party and government and the heads of state-owned enterprises; It is necessary to focus on promoting the improvement of people's livelihood and the construction of ecological civilization, and actively implement audits of people's livelihood funds, people's livelihood projects, agriculture-related funds, agriculture-related projects, ecological funds, and ecological projects. , the implementation of key projects in the process of audit and audit after the combination; Through key audits, the main problems existing in the implementation of national policies and measures and the clues of major cases of violation of law and discipline are found, so as to safeguard financial and economic law and discipline and promote the building of a clean government; Discover the prominent contradictions and potential risks in the economic and social operation, and safeguard the national economic security; Discover good practices, experiences and problems in economic operation, pay attention to analyzing the reasons and making suggestions from the institutional level, and promote deepening reform and institutional mechanism innovation.
Third, we must strengthen the full coverage audit. Strengthen the overall coordination of the audit plan to achieve full coverage of public funds, state-owned assets, state-owned resources and leading cadres in fulfilling their economic responsibilities; According to all the objects of audit supervision, according to the nature and characteristics of the audited object, and following the objective law of audit operation, the plan is made by classification. Conduct regular follow-up audits on the implementation of major policies and measures, conduct full-time on-site follow-up audits on major investment and construction projects, implement mandatory audit systems and rotation audit systems for departmental budget implementation, implement online audit and real-time monitoring for departments and units with high degree of information management, implement "one-on-one" extended audit for subordinate units, and implement mandatory audit systems and rotation audit systems for major party and government leaders and heads of state-owned enterprises. Carry out regular audits, follow-up audits, extended audits, audit investigations and other forms of special funds such as people's livelihood funds, eco-environmental protection funds and agriculture-related funds, and conduct regular audits and audit investigations on the management and use of state-owned assets and resources; Promoting the modernization of national governance and the healthy development of national economy through full coverage audit.
Two, strengthen the supervision responsibility, play the role of audit.
First, we must strictly supervise. 1. We should focus on national policy implementation, compliance with laws and regulations, project application approval, fund management and use, and power operation, and grasp the overall scale and structural distribution of financial funds. 2. Review the true compliance of project declaration and find the problems of false declaration and illegal declaration; It is necessary to review the legal compliance of fund allocation management and find the problems of misappropriation and interception of idleness; To review the legitimate benefits of project implementation and the use of funds, and find problems such as false reporting, loss and waste, corruption and bribery. 3. We will not tolerate the violation of discipline and discipline in the management and use of financial funds. Once found, we will check it out and check it thoroughly.
Second, we must deal with it according to law. In view of the illegal problems found in the audit, they should be dealt with seriously according to law. 1. For problems such as misappropriation, interception of idleness, false reporting, loss and waste, illegal declaration, etc., it shall be ordered to make rectification in accordance with the provisions of laws and regulations; If the account should be adjusted, it shall be ordered to adjust the account; Return, shall be ordered to return; Payment should be ordered; Should be turned over, shall be ordered to turn over; Collect, collect; If a fine is imposed, the fine shall be executed. 2 in violation of party discipline and state law, should be held accountable, promptly handed over to the discipline inspection and supervision organs for accountability. 3. Anyone suspected of committing a crime shall be promptly transferred to the procuratorial organ for investigation.
Third, we should make suggestions. In view of the situation and problems found in the audit, it is necessary to comprehensively analyze, find out the reasons, put forward suggestions and report them. 1. Put forward suggestions to improve relevant systems for problems involving imperfect internal rules and regulations. 2. For the problem of inadequate management, it is suggested to establish post responsibility system and strengthen inspection and assessment. 3. For the problems involving the quality of personnel, it is suggested to strengthen the education and training of cadres and workers and build a team of high-quality cadres. 4. For problems involving systems, mechanisms and systems, we should actively reflect and suggest improving relevant systems. 5. For problems involving serious violations of discipline or economic crimes, it is suggested to strengthen the education of financial law and discipline and improve the anti-corruption prevention and control system. 6. Audit institutions should promptly put forward audit suggestions to the audited units to help them correct existing problems and strengthen management.
Fourth, we must urge rectification. 1. It is necessary to establish a rectification inspection tracking mechanism to track the adoption of audit recommendations and the implementation of audit decisions by the audited entity, and require it to timely feedback the rectification to the Municipal Audit Bureau within three months after the audit decision is delivered. 2. It is necessary to establish a linkage mechanism for rectification work. For those who fail to reflect the rectification within the time limit, the rectification is not in place, and refuse to make rectification, the audit department should report to the local party committee, people's congress and government according to the situation, and suggest that the party committee and government incorporate the rectification work into the supervision and supervision matters, carry out supervision in conjunction with relevant departments, establish a rectification cancellation number system, and organize follow-up audits. And promote the rectification in place. 3. Establish an accountability mechanism for rectification, and suggest that the Party committee and government take the audit results and their rectification as an important basis for assessment, rewards and punishments. For the major problems found in the audit, it is suggested that the competent department handle them according to law and discipline, and seriously investigate the responsibilities of relevant personnel. The typical, universal and tendentious problems reflected by the audit should be suggested to the relevant departments to study in time and improve the system and regulations. If the rectification is not in place, it is suggested that the competent department conduct an interview with the main person in charge of the audited entity. If the rectification is ineffective and repeated trials are repeated, it is recommended that the competent department strictly pursue the responsibility.
Third, strengthen team building and build an audit iron army.
First, we should strengthen our study and improve our quality. We must adhere to the need-oriented, teach students in accordance with their aptitude, and learn from people to enhance the pertinence, practicality and timeliness of cadres and workers' learning; By making study plans, distributing study materials, organizing centralized study, advocating individual self-study, holding reading meetings, reports, seminars and special lectures, conducting online learning, holding short-term training, organizing study inspections and holding knowledge tests, the ideological quality, professional quality and professional ability of cadres and workers can be improved.
Second, we must strengthen education and clarify the direction. First, we must continue to carry out in-depth education on ideals and beliefs, moral conduct and party spirit and style, so that cadres and workers can draw a clear line between public and private, right and wrong, honor and disgrace, and consciously stay away from vulgarity and pursue loftiness. Second, we should strengthen the education of purpose consciousness, guide cadres and workers to effectively solve the problem of "for whom, who to rely on and who I am", abide by the party's purpose and solve problems for the people. Third, we must strengthen warning education and law and discipline education, so that cadres and workers can enhance their awareness of rules, the rule of law and discipline, and earnestly audit according to law, civilized audit and clean audit.
Third, we must strengthen the system and establish rules. First, we must improve the learning system. Make arrangements for the study of cadres and workers and put forward requirements. Second, we must improve the education system. Clarify the educational requirements for cadres and workers and promote the standardization and institutionalization of cadre education. Third, we must improve the management system. Standardize the management of cadres and workers from the aspects of ideology, style, honesty, discipline and post responsibilities, and improve the pertinence of the management of cadres and workers. Fourth, we should improve the assessment system. Improve all kinds of work assessment mechanism, clear assessment requirements, quantitative assessment content.
Fourth, we must strengthen our responsibilities and pay close attention to implementation. It is necessary to improve the post responsibility system of organs, establish the responsibility system for party building, improve the responsibility system for building a clean and honest party style, establish and improve the responsibility system for work, implement the main responsibility, and form a work pattern of grasping the first level and implementing it at different levels. It is necessary to strengthen inspection and assessment, pay attention to dynamic tracking, and implement inspection on January 1, summary on quarter 1, review on half a year and general evaluation at the end of the year to promote the implementation of all work.
Fifth, strengthen management and promote standardization. First, we must strictly enforce political life within the party. Adhere to and strengthen the "three sessions and one lesson" system, warning education system and democratic appraisal system in party member. Second, we must strictly supervise the management of cadres. Strictly implement various management regulations, persist in grasping early and preventing small, form a reverse mechanism, and educate and guide cadres and workers to perform their duties, dare to grasp and manage, and be good at doing good. Third, we must strictly build a style of work. Adhere to the problem orientation, deepen the implementation of rectification, pay close attention to new changes and new problems in the field of work style, and follow up the corresponding countermeasures in a timely manner. Fourth, we must strictly enforce discipline. Always maintain a high-pressure situation, and severely investigate and deal with all kinds of cases of violation of law and discipline and corruption, as well as the "four winds" issue.
Sixth, we must strengthen accountability and ensure effectiveness. It is necessary to establish an accountability system, and define and clarify the object, content, basis, methods and procedures of accountability. The implementation of the eight central regulations is not in place, the rectification of the "four winds" issue is not in place, and the party's discipline cannot be observed, and it cannot be honest and self-disciplined, and it cannot be administered according to law; It is necessary to carry out accountability in accordance with the party discipline and state law and the accountability system, and build an audit iron army with iron measures.
Fourth, innovate audit methods to improve work efficiency.
First, we must improve the working mechanism. It is necessary to establish and improve the joint meeting system of auditing, discipline inspection and supervision, public security, procuratorial and other departments and units, improve the working mechanism of the leading group for economic responsibility auditing, and smooth the ways and channels of coordination, information sharing, clue transmission, situation feedback and linkage cooperation between auditing and relevant departments. It is necessary to improve the rectification mechanism of audit findings and form an audit rectification work pattern of party Committee and government supervision, people's congress supervision, departmental linkage and audit tracking; It is necessary to improve the disclosure mechanism of audit affairs and promote the announcement of audit results.
Second, we should implement online audit. It is necessary to speed up the upgrading of audit network system, speed up the construction of audit informatization talent team, strengthen the construction of informatization planning system, speed up the improvement of audit data analysis room and lay a good foundation for online audit; It is necessary to actively expand the coverage of online supervision and improve the interconnection with departments and units such as finance, taxation, human society, land, public security, procuratorial work, courts, planning, housing construction, real estate, transportation, environmental protection, development and reform, health planning, hospitals and schools; We should actively explore the law of networking audit, strengthen the daily monitoring of key networking audit objects, and issue audit monitoring reports on a regular basis; In the audit of departmental budget implementation, we should carry out the audit mode of combining online audit with on-site audit, use data analysis to find doubts, and give full play to the role of online audit through on-site verification and inspection.
Third, we should co-ordinate the audit work. We must adhere to the concept of overall planning, innovate overall planning methods, and promote overall planning results. We should actively integrate audit work into local economic and social development, focus on the center, serve the overall situation, and escort the economic operation; It is necessary to actively incorporate audit work into the planning and layout of higher-level audit institutions, and seamlessly connect up and down to achieve the same frequency of audit work; It is necessary to establish the concept of auditing a chess game, make overall arrangements for project plans, organize important auditing projects in a unified way, make overall plans for team building, and comprehensively promote the construction of auditing information; It is necessary to make overall plans for Party building, party style and clean government building, audit quality building, civilization creation, business management and administrative management, strengthen inspection and supervision, strictly quantify evaluation, and promote the overall level of audit work.
Fourth, integrate audit resources. It is necessary to vigorously integrate the internal human resources of the unit, take the audit project demand as the guide, break the departmental boundaries, and optimize the composition of the audit team; We should vigorously integrate the human resources of national audit, internal audit and social audit, take the audit task demand as the guide, and take the forms of recruiting people, borrowing people, selecting people, hiring people and buying services to build a new model of "trinity" audit team members; It is necessary to innovate the audit organization mode and combine online audit with on-site audit, economic responsibility audit with other audits, follow-up audit with regular audit, compulsory audit with rotation audit, and audit with special audit investigation to improve audit efficiency; It is necessary to vigorously integrate the audit results resources of state audit, internal audit and social audit, and maximize the use value of audit results.
Fifth, deepen the application of audit results. It is necessary to strengthen the comprehensive analysis of the audit situation, pay attention to analyzing the reasons from the institutional level, put forward audit opinions and suggestions, and give play to the catalytic role of audit in promoting and perfecting the system; It is necessary to deal with violations of laws and regulations in strict accordance with the law, and deal with violations of laws and regulations found in the audit according to regulations; For those who need accountability, it is suggested that the authorities have the right to accountability; For those who need to hand over clues, handle the clue transfer to the relevant departments; It is necessary to strengthen the supervision and rectification of problems found in the audit and promote the implementation of rectification; It is necessary to intensify the publication of audit results and fully satisfy the people's right to know and supervise the audit work.