Audit supervision should cover all public funds, state-owned assets and state-owned resources. In order to give full play to the guardian role of public funds, only by grasping the key links and elements of public fund performance can audit profoundly reveal the main problems affecting performance and promote the improvement of fund performance. So what is the focus of the performance audit of public funds? Let's have a look!
First, the scope and classification of public funds
Public funds refer to all public financial funds managed by the government or entrusted by other units and other public funds such as housing provident fund and social donation funds. According to the different investment, it can be mainly divided into public * * * department operating funds, public * * * investment project construction funds and other public * * * special funds. Different investments determine the focus of performance audit of public funds.
Second, the focus of public sector working capital performance audit
Public departments mainly refer to government agencies, federations, foundations and other non-governmental public welfare institutions, and their operating expenses are borne by the finance. The performance of public * * * departments directly reflects the performance of such public * * * funds, and the audit can focus on the performance evaluation of the operating funds of public * * * departments.
(A) the performance of functions
Different public departments undertake different functions. The audit can refer to the statutory functions of the department, the functions of the unit specified in the "three decisions" plan, the annual objectives and tasks issued by the party Committee and government, the tasks issued by the superior and local governments, the annual work plan of the department or the objectives and tasks described in the annual target responsibility book, etc. , clear the functions that each department should undertake. According to the work summary, commendation and awards, documents and video materials, the gap between industry statistics and the average in a certain range of the industry, public evaluation and complaints, social satisfaction, etc., qualitative and quantitative analysis is made on the completion progress, quantity, service quality, fair and transparent law enforcement, and the use of discretion, so as to make a more comprehensive and scientific evaluation on the performance of departmental functions.
(B) resource consumption performance
If the performance of functions reflects effectiveness, then the consumption of resources reflects economy and efficiency. Since the implementation of the "eight regulations", "six prohibitions" and "three chapters of the contract" series of regulations of the central government, the funds for the three public offices in various departments have been significantly reduced, the phenomena of eating and drinking, private use of buses and extravagant consumption have been significantly curbed, and the resource consumption of public departments has been greatly reduced. The current audit work should also grasp the goal of building a clean and efficient organization and pay full attention to the consumption of human resources, asset resources and financial resources of the department. The first is human resources. According to the establishment approved by the unit, attendance records, etc. , you can verify whether there are problems such as the increase of personnel budget execution expenditure and administrative cost caused by on-the-job gossip, supernumerary employment and borrowing; Analyze the rationality of personnel's professional knowledge and age structure, as well as the matching with the functions of the unit, and evaluate the rationality of human resource allocation and its influence on work efficiency. The second is asset resources. Focus on reviewing whether the construction of buildings and halls, per capita office space and vehicle equipment meet the relevant requirements of the work style construction of higher authorities, whether there are large assets that have not been purchased by the government, vehicles that have not been purchased beyond the standard without the approval of the clean government, assets that have been disposed of without established procedures, black-box operation of asset leasing, and idle property, vehicles and equipment, so as to prevent the loss and waste of assets and resources. The third is financial resources. That is, the operating cost of administrative management, the audit should focus on the per capita operating cost, tax collection cost, the use of three public funds, the difference between budget expenditure and actual expenditure, and the phenomenon of illegal subsidies; Whether there are related expenditures within the scope of the central ban, and whether the project funds are used for public expenditures; And pay attention to the capital exchange with subordinate units and affiliated units, the risk of capital borrowing, account setting and internal control measures of income and expenditure, whether there is any act of interception, misappropriation and private coffers, and resist extravagance and waste.
Three, the focus of the performance audit of public investment projects
Public investment projects include not only infrastructure investment projects, but also some public welfare projects invested by special funds, mainly including land development and consolidation, urban construction, transportation, farmland water conservancy, affordable housing, environmental improvement, information system construction and other projects. The performance audit of project funds should focus on the process of project construction, focusing on project decision-making, construction management and later operation, and evaluate its performance.
(A) the project decision-making performance
Improper decision-making projects, even if the later management is improved, are also congenital deficiencies. For project decision-making, the audit should mainly examine whether the decision has been made through collective research and expert argumentation; Whether various risks and unfavorable factors have been fully considered in the feasibility study of the project; Whether there are phenomena such as starting construction without approval, building without approval, and breaking up parts to avoid approval; Whether the project planning violates the relevant national policies on industry, land and environmental protection, or conflicts with the local layout planning, resulting in the loss and waste of demolition after construction; Whether there are problems such as repeated investment, repeated construction and inability to use after completion, or at the same time, there are problems such as insufficient project research and unreasonable design and construction, which lead to poor use effect.
(ii) Project management and implementation performance
In the process of engineering construction, the audit should focus on several key links. The first is bidding. Focus on the review of illegal non-bidding, dismembering projects to avoid bidding, false bidding, collusive bidding, incidental bidding, illegal subcontracting, subcontracting and other phenomena, whether the winning bidder has the corresponding qualifications, and whether there is a phenomenon of linking and borrowing qualifications; The second is the contract. Whether the contract and supplementary agreement are legal and standardized, and whether the relevant clauses are contrary to the bidding documents; The third is design change. At present, the construction unit often wins the bid at a low price, and then deliberately changes the design to achieve the purpose of high price settlement. During the audit, special attention should be paid to whether the design changes are fully certified, whether it is conducive to saving costs or improving the quality of the project; The fourth is the concealed engineering visa. For concealed works that cannot be seen and measured after completion, it is necessary to strengthen on-site investigation and identify the authenticity of concealed works visas by consulting drawings, measuring verification and on-site inquiry; The fifth is final accounts. Adhere to on-site investigation, review whether the construction scale standard meets the requirements of the project plan, and verify the project cost through reasonable quota application and charging; The sixth is fund management. Review whether the funds are allocated according to the progress of the project, whether part of the project funds are withheld before the final accounts, whether there is misappropriation, whether there are problems such as delay in the construction period due to untimely allocation, or over-schedule and over-contract payment.
(iii) Late business performance
Focus on the field review of the use of the project, whether there is idle; According to the respective characteristics of the project, the input-output analysis and function realization analysis are carried out, and the later operation performance of the project is analyzed from the perspectives of promoting economic development, increasing agricultural production, improving people's lives, protecting and utilizing resources and improving work efficiency.
Four, the focus of the performance audit of public special funds
Public special funds are special funds arranged or approved by the government to complete specific matters, including: first, social security, that is, social insurance, relief, welfare funds, etc. The second is public management services, that is, education and health funds; Third, policy subsidies, such as various subsidies, science and technology, environmental protection, poverty alleviation funds, etc. Generally speaking, the performance audit of special funds should be policy-oriented, business activities as the carrier, capital flow as the main line, and goal realization as the consideration.
(a) Policy implementation performance
Most of the special funds are policy-oriented, especially social security funds and policy subsidies, and the policies are more complicated. Therefore, the performance audit of special funds should collect relevant laws and regulations, management methods, implementation methods, operating rules, rewards and subsidies. To understand the spirit thoroughly, we should focus on three aspects: First, the deviation of policies. Whether the scope, standards and methods of policies in this region obviously deviate from the policies and regulations of higher authorities due to local interests and violate the original intention of policies; The second is the deviation of policy implementation. Whether the investment of funds meets the requirements of macro-control policies, focusing on the contents of "should or prohibited" in various regulations, and whether there is any deviation in expanding the scope of policies and lowering the policy standards in actual implementation. The third is the defect of the policy itself. In practice, it summarizes and analyzes the imperfections of the policy itself, such as unfair policy, insufficient coverage and unreasonable measures, so as to promote the reasonable improvement of the policy.
(B) the performance of capital operation
The performance of special funds should focus on expenditure management, business management, collection management and balance management. Expenditure management focuses on the review of whether the allocation and disbursement of funds in the circulation are timely, and whether there is detention or interception; Whether the expenditure is true or not, social security expenditure and subsidy funds can be compared by relevant data, telephone and field visits. Science and technology environmental protection subsidies should be checked on the spot against the declared project data to prevent funds from being illegally taken; Whether to open a multi-head fund management account, whether to put the special funds obtained in disguise outside the account to set up a small vault; Whether the payment method is implemented according to the regulations; Business management should screen business data according to business processes, randomly check business data corresponding to key and suspicious data, such as insurance files, return supplementary approval files, medical invoices, all kinds of original application materials, records issued by subsidized funds banks, etc., to prevent illegal approval and fabrication of false business data to defraud special funds. Collection management focuses on checking whether the subject, object and standard of collection comply with the relevant provisions, whether the matching funds can be put in place in time, and checking the integrity and timeliness of the income from the collection of bills; Balance management focuses on the review of whether the amount of fund balance is appropriate and the reasons for the abnormal balance, whether the way of fund deposit or value preservation and appreciation meets the requirements, and whether preferential interest rates are implemented within the prescribed way.
(iii) Achievement of objectives
According to the characteristics of different special funds, select appropriate indicators such as enrollment rate, enrollment rate, mortality rate, cure rate, net income growth rate of farmers, profit and tax growth rate of enterprises from the aspects of increasing employment, improving productivity, saving energy and reducing consumption, helping people in need, promoting social harmony and improving people's living standards, and make qualitative and quantitative analysis and scientific evaluation. The evaluation index can be obtained according to the performance budget target formulated by the financial department, the index system listed in the statistical report of funds and special funds in the industry, such as the statistical report of education and social insurance reported by the education system. It is not only industry-specific and easy to obtain, but also easy to analyze and compare in the same industry.
Verb (abbreviation of verb) grasps the organizational model of public fund performance audit
At present, audit institutions all over the country have made many useful attempts to audit the performance of public funds. Practice has found that adopting appropriate audit organization methods according to the different characteristics of funds is conducive to grasping the audit focus and reflecting the problems affecting performance more comprehensively and deeply.
The first is to carry out a large-scale spur audit. In recent years, the practice of "one whip audit" of social security and land debt has proved that the higher authorities have made clear the key points through trial implementation, and after comprehensive implementation, they have issued a compilation of relevant laws and policies and implementation plans, so that local auditors can grasp the audit key points faster and better. In the future, we can also try to distribute the average and reference values of the relevant indicators of the audited industry or the audited fund in the whole province and even the whole country, as a reference for grassroots audit institutions to carry out performance evaluation.
The second is to carry out follow-up and continuous audit. Follow-up audit of major projects, continuous audit of important funds for three years, and continuous intervention of the same matter are conducive to a deeper grasp of performance priorities.
The third is to carry out combined multi-head audit. There are many sources of special funds, especially social security and agricultural funds, which are generally managed by multiple heads. Therefore, many problems can only be discovered by auditing related funds and auditing special funds and corresponding projects at the same time.
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