Audit Report Model I
According to the "* County People's Government Office copy sheet" Wujingban copy word (2009) No. 32 approval, the 2009 annual audit project plan arrangements and audit and investigation of 28 projects:
First, the statutory project of 1 item
20* annual county-level budget execution Audit and other financial income and expenditure audit
20* annual financial budget execution audit according to the county people's congress, the county government and the requirements of the higher audit authorities, to all government funds audit as the main line, to the level of budget execution audit as the focus of the expenditure audit, focusing on the distribution of local financial funds management, and to promote the government revenue and expenditure to gradually realize the "income of a cage, the budget of a plate, spending a mouth", in order to provide a better solution to the problem, to ensure that the government's revenue and expenditure is not only the main source of income, but also a key factor for the development of the country. A mouth", for the construction of a complete budget system services, and strive to play a constructive role in strengthening financial supervision.
Second, the provincial project 9
1, all government funds and financial risk of special audit investigation
Through the audit investigation to find out all the government funds revenue and expenditure structure, evaluation of income and expenditure structure of the trend, analyze the impact of changes in the structure of the income of the intrinsic factors to promote the improvement of the economic structure; in the mastery of the size of the government's liabilities and the management of the basis, to analyze the impact of the risk of government liabilities on the financial operation, to ensure that the government has a clear understanding of the financial situation of the government. The government's liability risk on the financial operation of the impact of preventing financial risks.
2, 20 * annual township financial audit
through the audit, to explore the township of all government funds audit methodology, focusing on the use of financial funds performance, in accordance with the "income a cage, budget a plate, spending a mouth" budget management requirements, to promote the township government with the scientific concept of development to establish a public *** financial system, standardize the township financial management, prevent the risk of township financial, to achieve the goal of the township government to establish a financial system, and to prevent the risk of the township government. Prevent the township financial risk, realize the township economic development in a comprehensive, coordinated and sustainable manner.
3, the county's administrative institutions asset management audit investigation
Through the investigation, reflecting the county's administrative institutions asset management status quo, revealing the basic management of assets, business operations, revenue management and other aspects of the problem, and to promote administrative institutions to carry out asset management reforms to promote the establishment of a government accounting system, to safeguard the safety of state-owned assets, integrity and efficiency, to build a frugal government, improve departmental budgets, and to improve the financial management of the government, to improve the financial management of the government. The construction of a frugal government, improve the preparation of departmental budgets, standardize the order of income distribution of civil servants to create conditions.
4, social security five funds synchronized audit and enterprise annuity system special audit investigation
Through the audit of the five funds, to promote social security departments to better * perform their duties, strictly in accordance with the law, and further strengthen the collection of funds, to achieve the full collection of funds; standardize the internal management, to prohibit misappropriation of funds, to prevent fraud and fraudulent insurance, and to better safeguard the safety of the fund, to ensure that the function of social security to truly benefit the people. Benefit the people. Through the special audit investigation of the enterprise annuity system, grasp the overall situation of the county's enterprise annuity system, revealing the enterprise annuity in the system set up, implementation, management and other aspects of the problem, and targeted to put forward to strengthen and improve the audit recommendations, especially in the socialization of the enterprise annuity operation of the government departments to strengthen the fund regulation and supervision of the countermeasures.
5, food security special audit investigation
Through the investigation, to understand the food policy development, policy implementation, policy implementation in place and the current situation of food security in the county, a comprehensive evaluation of food security performance, to expose food security security security work in violation of the law, violations of the law, analyze the reasons for the problems, and put forward to further improve the food security system and the policy measures of the proposal. Ensure food security in our province.
6, the province's quality and technical supervision system of extrabudgetary income and expenditure audit investigation
In accordance with the requirements of the audit of all government funds, through the investigation of the county quality and technical supervision system of the county and the subordinate institutions in 20* and 20* years of extrabudgetary income and expenditure, grasp the county quality and technical supervision system of extrabudgetary income in the total amount, the composition of the structure of the expenditures, and a comprehensive evaluation of the enforcement of the law. The situation, put forward proposals to strengthen the management of extrabudgetary funds, and promote the good use of extrabudgetary funds.
7, the government's foreign debt special audit investigation
Through the investigation of the province's foreign debt in 2000 after the unified management of the operation and management of the government, to find out the county borrowing from foreign governments or international economic organizations to form the total size of the debt, the composition of the structure, to find and analyze the government's foreign debt in the operation and management of the problems that exist in the optimal investment, standardize the use of improved management and control of risk and other aspects of the constructive comments. It also puts forward constructive opinions on optimizing the investment direction, standardizing the use, improving the management and controlling the risks.
8, the province's new government-led project implementation audit investigation
Through the county at the end of 20 * to the end of May 2009 to set up a project, started the province's new government-led major construction project investigation, to understand the construction of funds raised, management, use, and quality of the project, the effectiveness of the investment and other situations; grasp the implementation of the project process of the emergence of new situations and new problems. In-depth analysis of the causes of the problem, from the institutional and systemic level to put forward audit recommendations to promote the improvement of macro-control policies.
9, Comprehensive Agricultural Development Project Audit
Through the 2006 to 20* years of the province's Comprehensive Agricultural Development Project fund-raising, management, use and project implementation of the audit, revealing the management of funds, the use of funds and project management problems, analyze the causes, and promote the standardization of management.
Third, the county project 2
1, the county city investment company 20* annual financial income and expenditure audit.
County Urban Investment Company loans have been included in the county financial guarantee system, the project and the county budget execution and other financial income and expenditure audit synchronization, and synchronized to the county NPC Standing Committee report. Through the audit, to understand the company's 20* annual operating results, assets, liabilities, owners' equity; to find out the government liabilities and financial risks related to the state-owned urban construction investment and financing institutions in the investment and financing operations and financial management of the main problems, for the government and the relevant departments to provide information and a basis for decision-making, and to promote the company to further standardize the behavior of investment and financing and to strengthen the financial management, prevention and control of debt risk and fiscal The company's financial management is also a key element in the prevention and control of debt risks and financial risks.
2, the new rural cooperative medical income and expenditure audit.
For the county new rural medical documents to determine the audit program. Through the audit, to understand the cooperative medical fund raising, management, use and financial income and expenditure, revealing the problems, to ensure that the cooperative medical fund safety, smooth operation.
Fourth, the Ministry of Organization entrusted the economic responsibility audit project 11
1, commissioned by the Organization Department of the county party committee, the * township, * township, * Tan Township, * street, * township and other units of the five leading cadres for economic responsibility audit. The audit focused on the completion of the target responsibility system, major economic matters decision-making and system implementation, the performance of the use of special funds, township debt settlement.
2, commissioned by the Organization Department of the county party committee, the Bureau of Letters and Visits, the county party committee, the county urban investment company, the Construction Bureau, the administrative center, the Bureau of human labor and other six leading cadres to carry out economic responsibility audit. Audit focuses on unit departmental budget implementation, performance of the use of special funds, major economic matters leading decision-making.
Five, the state investment construction project audit 5:
Mingzhu building project office building financial audit; county Qingquan project valuation and financial audit; demolition of resettlement housing - Xinfeng Garden construction site tracking audit; government investment in the construction of self-audit project; government investment in the construction of the results of the valuation of the review of the project 1.
At the same time, according to the Office of the * County People's Government in 20* document No. 1, "* County National Construction Project Audit Methods," the provisions of the organization of a number of government investment project audits.
Through the audit, to understand and reveal the problems existing in the process of construction of government investment projects, targeted audit opinions and recommendations, and actively play a constructive role in the audit, and further promote the standardized operation of the construction field of government investment projects in the county to prevent the loss of state construction funds.
Audit report model two
On the audit report on the financial income and expenditure of a banking system in 1984
Audit Office:
I was in April 25, this year, June 28, two successive letters, notification of provinces, municipalities and autonomous regions of the Audit Office of the national system of a bank in 1994 to audit the annual accounting accounts,
I have issued a letter, notify the provincial, municipal and autonomous region of the national system of a bank in 1994 to audit the accounts. Annual accounting accounts for the audit, July 3 and in the name of the Audit Office to its head office issued an audit notice, its 1984 financial income and expenditure in situ audit. Due to the importance of party and government leaders at all levels and the efforts of audit institutions at all levels, as well as the bank's active cooperation, the audit was carried out relatively smoothly
favorable. At present, this work has been basically completed. According to statistics, more than 6,000 people participated in the audit. In addition to auditing the head office and 27 provinces, municipalities and autonomous regions, but also sampling 1540 basic level units. The audited funds in violation of discipline amounted to XXXXXX million yuan (including XXXXX million yuan at the head office and XXXXX million yuan at branches and sub-branches), and XXXXX million yuan was paid into the central treasury on the spot. Disciplinary self-examination and deemed self-examination of the head office to participate in the profit sharing
After the completion of the financial XXXKX million yuan, *** counted only XXXX million yuan paid to the central treasury. The audit report is as follows:
(a) the main issues
1. over the unpaid interest payable XXXX million yuan
In order to make the interest on fixed-term savings deposits more balanced accruals, the People's Bank of China stipulates that you can withdraw the fixed-term savings payable unpaid interest. A bank's withholding method is to withdraw one year's interest expense at a rate of 4.8% per month on the year-end balance of regular savings deposits. However, some branches of the bank to depress the profit base, beyond the scope of the provisions, *** over withdraw XXXX million yuan.
2. Repeatedly expensed regular savings interest XXXXX million yuan
According to the regulations, the actual occurrence of regular savings interest should be paid in the prepaid unpaid interest payable. However, the head office of the 1980-1984 prompted by the payable end of the payment of XXXXXXX million yuan, has been hanging on the books, not paid; and 1980-1984 the actual interest expenses on regular savings XXXXXXX million yuan, but also included in the expenses incurred in the year, and accordingly reduce the profit.
3. Raise the proportion of their own profit retention, more profit retention XXXXXX million yuan
The banking system from 1983 to implement the profit retention method, the People's Bank of China in accordance with the proportion of the Ministry of Finance, approved by the retention of a bank's proportion of XX%. However, a bank did not withdraw the profit retention in accordance with the prescribed proportion, and raised the retention ratio to X. XX%. 1983 more profit retention XXXXXXX million yuan, 1984 more profit retention XXXXXXX million yuan, two years *** counted XXXXXXX million yuan.
4. false listing more than the expenditure, crowded messy costs XXXX million yuan
A bank at the grass-roots level, the Department of false listing more than the expenses and crowded messy costs of the problem is more common. Such as the A provincial branch of the false listing of savings agency fees, etc. XXXX million yuan; B provincial branch of the false listing of bank interest expenses XXXX million yuan; C provincial branch of the development fund should be retained in the profits of the capital expenditure of XXX million yuan in the cost of expenses; D provincial branch of more overtime and expand the base of the wage XXX million yuan. House repair costs should be expended in the profit retention, but the head office has been mixing repair costs with rent, which is expended by the management fee, the national *** count KXXX million yuan.
In addition, many regions in the audit also found that some of the bank's grass-roots banks, the Division of financial management is lax, more errors in the accounts, the clean-up of the accounts are not cleaned up in a timely manner, the wrong notes, omissions, counter-records, as well as payment of the approval of the incomplete formalities and so on more prevalent, the national *** count XXXX million.
(ii) Evaluation and conclusions
We believe that a banking system in the 1984 accounting accounts XXXXX home provisions, and even false, directly or indirectly, the retention of contributed profits, violating the interests of the State. The main responsibility for the emergence of these problems in a banking system lies with certain persons in charge of the head office who only care about the local area and disregard the overall situation, and who lack organization and discipline. The facts show that some of the disciplinary problems were set up by the head office, while others were acquiesced in by them. Therefore, we agree with the decision made by the relevant authorities to deal with them.
(C) Observations and Recommendations
In general, a bank had a good attitude towards this audit and cooperated with the audit. Despite the seriousness of the problems identified in the audit, the attitude of the head office and most of the branches during the audit was still positive and able to actively and voluntarily cooperate with the work of the auditing authority. When the Bureau sent the audit notice to the bank, the head office sent out a fax telegram requesting all branches to conduct self-inspection and sent inspection teams to various places to conduct random checks. In the course of the audit, the head office automatically reduced the profit retention ratio back to the required standard. Before the head office audit team entered the site, the head office conducted a self-examination and took the initiative to transfer five unreasonable funds of XX only XX million yuan, and explained the problem of excess profit retention and unpaid interest payable on regular savings. Therefore, we
Opinion to treat the above issues as self-investigation of the head office for processing.
In view of the fact that the main responsible person for the violation of financial discipline in a banking system has been dealt with, the head office and most of the branches and sub-branches can take the initiative to cooperate with the audit process, we suggest that, in addition to the seriousness of the falsehoods, the means of the bad or intentional concealment of the problem and the amount of the large, and even obstruct the audit authorities to carry out the audit of a very small number of people recommended to the head office and the relevant party and government agencies to give serious treatment, where The person responsible for general disciplinary problems shall no longer be subject to disciplinary action. But should seriously summarize the lessons learned and write an inspection report.
For a bank system for the economic treatment of disciplinary funds, in accordance with the self-examination of the part of the bank's own transfer of accounts, the auditing body to review the part of the central treasury to pay the principle of handling.
A bank should strengthen the organization and discipline of cadres throughout the system.
A bank should immediately improve the existing rules and regulations to strengthen financial management. Where inconsistent with the relevant provisions of the state, should be amended and corrected in accordance with the relevant provisions of the state; where the provisions are not clear, should be based on the relevant state documents to make clear provisions. At the same time, to strengthen financial management, and do a good job in the training of accounting staff.
A bank should establish a sound and strict implementation of the internal inspection system, as soon as possible to establish the normal working order of internal audit, plug the loopholes.
The above report is appropriate, the approval of the reply.
Financial Audit Bureau
XXXX year X month X day
This audit report in the opening chapter of the words, the introduction part of a comprehensive account of the audit object, audit discretion, the results of the audit. The audit content of the main part of the audit, listed in points of the audit of the main issues. Contradictions are clearly explained, the existence of the problem is clear, and the facts and figures of the problems pointed out are clear and informative. In the evaluation and conclusion part, the extent of the problems pointed out the seriousness of its nature in a clear manner. In the part of opinions and recommendations, the principle of seeking truth from facts is used to put forward suggestions for dealing with the problematic units, and suggestions for improving the work are put forward in response to the existing problems. The whole report has a complete structure, a clear point of view, the recommendations are rational, and the data are accurate.
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