2002 is the university undergraduate teaching qualified evaluation of the key year, according to the evaluation of the specific requirements and school construction and development needs, the school further increased the teaching infrastructure and campus environment construction and remediation efforts. In the case of the obvious increase in the demand for funds, the school finance resolutely implement the instructions of the party committee and the leadership of the university administration, on the one hand, conscientiously implement the normal funding and special funding budget at the beginning of the year to ensure that teaching, scientific research, logistics, administration and other aspects of the work of the normal needs, on the other hand, and actively organize the raising of funds (mainly bank loans), to address the urgent need for key projects (projects) construction funds, and at the same time Pay attention to the efficiency of the use of funds, give priority to the use of the school's existing funds (including the balance of funds), minimize the interest on loans, reduce the pressure on the school's interest payments.
I. Implementation of the revenue budget in 2002
The total revenue budgeted at the beginning of 2002 was 131.11 million yuan, of which 1.35 million yuan was allocated by the province, 71.26 million yuan was allocated by the city for recurrent expenses, 30 million yuan was allocated by the city for special expenses, 26 million yuan was allocated for education income (self-financing), and 2.5 million yuan was allocated for other incomes.
Actual revenue was $184.93 million, of which $14.8 million was the carryover from 2001 and $170.13 million was the current year's revenue. The specific composition of the current year's revenue number is as follows: Provincial appropriation of 970,000 yuan, 380,000 yuan less than the budget; Municipal appropriation of recurring fees of 79.91 million yuan, 8.65 million yuan more than the budget; Municipal appropriation of construction fees of 30.12 million yuan, 120,000 yuan more than the budget; Revenue from educational undertakings (self-financing) of 51.28 million yuan, 25.28 million yuan more than the budget; and other revenues of 4.33 million yuan, 1.83 million yuan more than the budget; Revenue from scientific research endeavors was $3.52 million.
The main reasons for the difference between the income budget and the actual income at the beginning of 2002 were: (1) the decrease of special funds allocated by the province; (2) the city subsidy for the current year's active staff and the annual merit subsidy for the retired staff were improved (increased by nearly 1 million yuan), and the subsidies for the four major festivals, namely New Year's Day, Chinese New Year, May Day, and the National Day were increased compared with that of the previous year; (3) in addition to the income of tuition fees for 2002 compared with the budget Indeed, there is a certain increase, but also due to our school in 2001, part of the school fee income according to the "two lines of credit and two lines of payment" policy to the municipal financial account, the beginning of 2002 before the return of our school, and reflected in the income account, the false increase in 2002, the education business income (self-financing); (4) other income, mainly within the school extrabudgetary (4) other income, mainly off-budget within the school, "two lines of income and two lines of expenditure" income has also increased to a certain extent; (5) the increase in scientific research income is the school staff from outside the school to fight for horizontal scientific research project income, earmarked for the purpose, the beginning of the year can not be predicted, into the school to the corresponding subject to be used.
Additionally, it should be noted that: (1) in the budget allocated to our school by the city in 2002, it originally contained about 7 million yuan of non-fee student subsidies for students of the Agricultural and Forestry Teachers' Training College, but the actual allocation, the city treasury reduced about 4.7 million yuan; (2) according to the amount of the school's application for housing subsidies, the city treasury should be allocated to the school's housing subsidies in 2002 was 4.65 million yuan, but the actual allocation of 3.53 million yuan. The amount of $1.12 million was deducted from the housing grants that had been paid out in previous years to 37 of the University's self-financed staff. In order not to affect the issuance of the 2002 housing subsidy for the staff on board, the school also advanced more than 440,000 yuan.
Two, the implementation of the 2002 expenditure budget
The total budgeted expenditure in 2002 was 131.11 million yuan, and the actual expenditure was 126.91 million yuan, with the main expenditures as follows:
(a) Normal and special funds expenditure of 98.603 million yuan, of which:
1. Personnel expenditure (*** counted) 64.5 million yuan)
(1) Salary expenditures of 35.66 million yuan (basic salaries, allowances, bonuses, etc., including retirees) are 1.77 million yuan less than the budget of 37.43 million yuan, mainly due to the subsidies for the month of December 2002 were paid in January 2003, which amounted to about 2 million yuan.
(2) Employee benefits of 460,000 yuan (including housing subsidies).
(3) Social insurance and housing fund for serving faculty members is 6.22 million yuan, which is 220,000 yuan higher than the budget, mainly due to the increase of social insurance premiums for serving faculty members.
(4) Retirement and social insurance of 6.66 million yuan, of which 800,000 yuan more than the budget due to the increase in the annual merit allowance for retired staff.
(5) 2.2 million yuan of grants (is a budgetary arrangement, excluding scholarships and grants arranged from extrabudgetary income).
(6) 5.72 million yuan for holiday sympathy and salaries of temporary workers.
(7) Housing subsidies of 3.53 million yuan, due to the municipal finance of the university's self-financed staff in previous years has been issued to individuals the amount of deduction, and thus than the budgeted number of 4.65 million yuan, a decrease of 1.12 million yuan.
(8) medical expenses of 4.05 million yuan in the current year, and another belonging to the 2002 incurred nearly 500,000 yuan at the beginning of 2003 when the accounts, in accordance with the relevant provisions of the school incentives refund 573,000 yuan.
2. Expenditure of public funds (*** counted 19.103 million yuan)
(1) 4.69 million yuan of official expenses, an increase of 320,000 yuan over the budget of 4.37 million yuan.
(2) Teaching operating expenses, teaching utilities, etc., 4.502 million yuan, compared with the budget of 9.19 million yuan.
(3) Equipment purchase and maintenance costs of 3.896 million yuan, budgeted at 8.55 million yuan.
The above two actual expenditures are less than the budgeted amount mainly because of two reasons: ① part of the funds across the year settlement; ② part of the funds at the end of 2002 has not yet been settled or temporarily unused.
(4) Other public funds amounted to 6.015 million yuan.
3. Expenditure of special funds
In 2002, the city allocated 30 million yuan of special funds, of which 15 million yuan to supplement the teaching, research and other funds (mainly reflected in the expenditure of public funds listed above, the main arrangements are: 1.4 million yuan of teacher training and the introduction of talent; 6.5 million yuan of teaching equipment and maintenance; 2.05 million yuan of book purchases; scientific research and incentive funds) 1.7 million yuan; Academic Affairs Research and Master's supporting funds 630,000 yuan; pay part of the loan interest 2.72 million yuan), 15 million yuan for school infrastructure.
(ii) Extra-budgetary expenditures (including student scholarships and attendance grants, overwork honorariums, etc.) amounted to 24.23 million yuan.
(iii) Research and development expenditure of 3.79 million yuan.
(iv) Other expenditures of 284,000 yuan.