Audit common twenty problems qualitative and treatment and punishment basis
11. administrative institutions to conceal income, in the current income and expenditure
Manifestation: should be included in the unit revenue management of the amount of money in the current income and expenditure in the current, resulting in this part of the income and expenditure in the end of the year final accounts can not be reflected.
Qualitative basis: the word [1998] 49 good administrative unit accounting system, Article 49? Administrative units of the current account, before the end of the year should try to clean up. In accordance with the relevant provisions should be transferred to the income and expenditure of the current account should be transferred to the relevant accounts in a timely manner, compiled into the final accounts of the year? Article 10 of the Financial Rules for Administrative Units, Decree No. 9 of the Ministry of Finance [1998]? Administrative units of the various revenues and expenditures should be fully integrated into the unified management of the unit budget, the overall arrangements for the use of? Part III of the Accounting System for Institutions, Cai Bui Zi [1997] No. 288? The transactions of the institutions should be cleared as far as possible before the end of the year. In accordance with the relevant provisions should be transferred to the various income or various expenditures of the current account should be transferred to the relevant accounts in a timely manner, compiled into the final accounts of the year.? Article 13 of the Financial Rules for Institutions, Decree No. 8 of the Ministry of Finance [1996]. Institutions of all income into the unit budget, unified accounting, unified management?
Treatment and punishment: According to [2004] State Council Decree No. 427, "Regulations on Penalties and Sanctions for Fiscal Violations," Article VII (1)? Inaccurate increase or decrease of fiscal revenue or fiscal expenditure? The unit shall be ordered to make corrections, recover the relevant sums, and adjust the relevant budget subjects and budget levels within a certain period of time. The unit shall be warned or notified and criticized. The directly responsible for the competent person and other directly responsible personnel to give a warning, demerit or demerit punishment; the circumstances are more serious, give a demotion punishment; the circumstances are serious, give the punishment of dismissal.
In addition, the concealment of income is the business income of the institutions, change should be in accordance with the provisions of tax laws and regulations for tax treatment (cited by the administrative institutions)
12. retained, misappropriation of water resources fees
Manifestation: the unit will be collected water resources fees are not required to be surrendered.
Qualitative basis: violation of the provincial government order [2003] No. 4, "Gansu Province, water resources fee collection and management methods" Article XV? Water resources fees as a special fund for water conservancy, the implementation of the two lines of income and expenditure, earmarked for the purpose of the approach, shall not be sitting on the expenditure, retention, misappropriation.
Treatment of penalties: according to "Gansu Province, water resources fee collection and management practices" Article XV? Sitting on the expenses, retention, misappropriation of water resources fees, or not according to the provisions of this method of payment of water resources fees, the higher water administrative department shall, in conjunction with the same level of finance, audit department to conduct an inventory, the collection of funds in violation of the law, and in accordance with the relevant provisions of the state to deal with? and Article 4(2) of the Regulations on Penalties and Sanctions for Fiscal Violations Decree No. 427 of the State Council [2004]? Retention, retention, misappropriation of fiscal revenues that should be surrendered? The provisions of the following: order correction, adjust the relevant accounting accounts, collect the revenue that should be paid, and return the illegal income within a certain period of time. The unit shall be warned or criticized. The directly responsible for the supervisor and other directly responsible personnel to give a major punishment; the circumstances of the more serious, given a demotion or dismissal; the circumstances of the serious, given the dismissal.
13. Concealment, transfer of extrabudgetary funds
Manifestation: the extrabudgetary funds will be credited to the current account, the temporary existence of the account of the affiliated units or a separate account separate accounting private? The first is a small treasury.
Qualitative basis: violation of the State Development [1996] No. 29 "on strengthening the management of extrabudgetary funds decision" Article 1? Departments, units without the approval of the financial sector, shall not be unauthorized financial allocations into reimbursable use, and shall not be set up outside the account and? Small treasury? Article 7 strictly prohibit the transfer of extrabudgetary funds to non-financial institutions, management, off-balance sheet accounts, private? Small treasury? and public money private deposit? And the word [1996] No. 104 of the Caixuan [1996] No. "extrabudgetary funds management implementation measures" Article 43 (5) and "Gansu Province, the management of extrabudgetary funds regulations" Article XIII? Extra-budgetary funds of all departments and units must be managed by the financial department of the unit, and the income is paid to the financial account at the same level. It is strictly prohibited to transfer extrabudgetary funds to non-financial institutions management, set up accounts outside the account, private? Small treasury? And the public money private storage.
Treatment and punishment: According to the State Development [1996] No. 29 "on strengthening the management of extrabudgetary funds decision" Article VIII, paragraph 6? The use of extrabudgetary funds to set up private? Small treasury? In addition to ordering the recovery of funds to the same level of finance, but also in accordance with the relevant provisions to be punished, and according to the severity of the case to the parties and the relevant leaders of the sanctions. The first step is to make sure that you have a good understanding of the situation, and that you have a good understanding of what is happening.
14. Violations of the use of extrabudgetary funds
Manifestations: (1) extrabudgetary funds for speculation in stocks, real estate speculation, futures trading, borrowing funds, etc.; (2) more than the prescribed standards, extrabudgetary funds issued bonuses, allowances, subsidies, in-kind; (3) without the approval of the competent departments, extrabudgetary funds to purchase Special control of goods; (4) without the approval of the authorized departments to engage in unplanned investment in fixed assets.
Qualitative basis: violation of "Gansu Province, extrabudgetary funds management regulations" Article XVI of the departments, units should be strictly in accordance with national regulations and approved by the financial sector of extrabudgetary funds revenue and expenditure plan and the unit of financial income and expenditure plan to use extrabudgetary funds. Dedicated to public **** works, public **** business funds and charges, and other special funds, according to the plan and the specified purpose of earmarked funds, by the financial sector after examination and approval of the funds in installments. Used for capital construction, subject to strict review of the source of funds by the financial sector, the funds will be deposited in the same level of the financial sector in the construction bank to open a special account for extrabudgetary funds, included in the capital construction program. For the purchase of commercial housing and specially controlled commodities, the source of funds must be examined by the financial department in accordance with the regulations before going through the approval procedures. Used to pay wages, bonuses, subsidies, allowances and welfare, to put forward a plan for the use of funds, reviewed and agreed by the financial sector at the same level in accordance with the relevant provisions of the national and provincial implementation.
Handling penalties: According to "Gansu Province, extrabudgetary funds management regulations" Article 29 (6) of the provisions: Ordered to rectify the situation within a certain period of time, and impose a fine of 15% to 30% of the amount of the violation of the `fine.
15. violation of the use of bills
Manifestations: unauthorized printing and use of bills; private engraving, use and forgery of bills supervisor (printing) chapter; forgery, production and trafficking of fake bills; not in accordance with the provisions of the use of bills, bills filled out incomplete; unauthorized lending, transfer, * **, trade, destruction, alteration of the bills. Bills; the use of fee bills or charges beyond the scope and standard charges or government funds; collusion with each other with a variety of bills; lost and damaged fee bills.
Qualitative basis:: violation of the financial comprehensive word [1998] No. 104 "administrative charges and government funds bills management regulations" Article 20? The following acts are in violation of the provisions of the management of fee bills: (a) without approval, unauthorized printing and use of fee bills; (b) private engraving, use and forgery of bills Supervisor (printing) chapter; (c) forgery, production and trafficking of fake fee bills; (d) failure to use the fee bills in accordance with the provisions of the; (e) unauthorized lending, transfer, ** open, trade, destruction, alteration of the fee bills; (f) the use of fee bills bills indiscriminate charges or charges beyond the scope and standards of fees or government funds; (7) collusion with each other a variety of bills; (8) not in accordance with the provisions of the supervision and management of the financial sector and its commissioned bills management organization or not in accordance with the provisions of the relevant information; (9) mismanagement, loss and destruction of fee bills. Article 18? The charging unit shall establish a registration system for the use of fee bills, set up a register of fee bills, and regularly report to the financial department at the same level on the purchase and acquisition of fee bills, the use, and the balance of the situation. Charge notes before the opening, should check the notes for missing pages, missing pages, renumbering and so on, once found, should be promptly reported to the financial sector at the same level. When used, the bill must be filled out the content of the complete, neat handwriting, complete seal. If the filling is wrong, it should be filled out separately. Wrongly filled out bills should be stamped with a void, save its coupons for inspection, and shall not be altered, dug up, torn. In the event of loss of bills, should be promptly declared invalid, identify the reasons, write a written report, reported to the same level of the financial sector to deal with.
Handling penalties: administrative fees in accordance with the financial comprehensive word [1998] No. 104, "administrative fees and government funds bills management regulations," the provisions of Article 21: the units and individuals with the above behavior, there are illegal income, by the financial sector or its commissioned bills management agency shall be confiscated according to law, and may be subject to a warning or a fine. For illegal business activities in the illegal line, a fine of less than 1,000 yuan; for business activities in the illegal line, with illegal income, a fine of up to three times the amount of illegal not more than 30,000 yuan, without illegal income, a fine of 10,000 yuan. Constitutes a crime, transferred to the judicial organs in accordance with the law to investigate the criminal responsibility of the responsible person.
Business fees and other charges in accordance with [2004] State Council Decree No. 427, "Regulations on Penalties and Sanctions for Fiscal Violations" units and individuals have the following violations of the provisions of the fiscal revenue note management, one of the following acts, the destruction of illegally printed bills, confiscation of the illegal proceeds and the tools of the trade. The unit shall be fined 5,000 yuan or more than 100,000 yuan or less; the directly responsible supervisors and other directly responsible persons shall be fined 3,000 yuan or more than 50,000 yuan or less. Belonging to the state civil servants, should also be given a demotion or dismissal; the circumstances are serious, given dismissal: (a) violation of the provisions of the printed revenue bills; (b) transfer, collusion, ** open revenue bills; (c) forgery, alteration, sale, unauthorized destruction of revenue bills; (d) forgery, the use of forged revenue bills Supervisory (Printing) Seal; (e) other violations of the financial income The behavior of the management of bills.
16. violation of the use of invoices
Manifestation: borrowing, transfer, * invoices or private use of invoices, expanding the use of professional invoices, and not in accordance with the provisions of the printing, production, purchasing, obtaining, storing, issuing invoices. Qualitative Basis: Article 25 of the Measures for the Administration of Invoice of the People's Republic of China ([1993] Ministry of Finance Decree No. 6)? Any unit or individual shall not lend, transfer, * invoices; without the approval of the tax authorities, shall not split the use of invoices; shall not expand the use of professional invoices. The first paragraph of Article 36? Violation of the invoice management regulations include: (a) not in accordance with the provisions of the printing of invoices or production of invoices special anti-counterfeiting products; (b) not in accordance with the provisions of the purchase of invoices; (c) not in accordance with the provisions of the invoices; (d) not in accordance with the provisions of the invoices obtained; (e) not in accordance with the provisions of the invoices kept; (f) not in accordance with the provisions of the tax authorities to accept the inspection of the...?
Handling penalties: "Chinese People's **** and the State Invoice Management Measures" ([1993] Ministry of Finance Decree No. 6) Article 36, paragraph 2? For units and individuals with one of the behaviors listed in the preceding paragraph, the tax authorities shall order rectification within a certain period of time, confiscate the illegal income, and may impose a fine of up to 10,000 yuan. There are two or more of the behaviors listed in the previous paragraph, can be punished separately.
17. Unauthorized charges
Manifestation: unauthorized establishment of charges, expand the scope of charges, increase the fees,
charges without a fee license. Qualitative basis: violation of the "Gansu Provincial Price Management Regulations" Article 18 (2)? Utility fees, the price department of the provincial people's government in conjunction with the relevant departments in accordance with the content of the services provided, the reasonable cost of consumption and the quality and quantity of services, in accordance with the principle of revenue to cover expenses.? Article 19? Administrative fees are subject to approval at both the central and provincial levels. Provides for the approval of administrative fees by the provincial level, the establishment of the project by the provincial people's government department of finance in conjunction with the competent departments of the price; standard by the provincial people's government department of the price in conjunction with the department of finance to finalize. Important fees and standards, reported to the provincial people's government for approval, and reported to the relevant state departments for the record. Any other units and individuals shall not develop without authorization administrative and institutional charges, standards and expand the scope of charges, and raise the standard of charges.? State Development [1996] No. 29 "on strengthening the management of extrabudgetary funds decision" Article IV? The collection or withdrawal of extrabudgetary funds must be carried out in accordance with the projects, scope, standards and procedures stipulated in laws, regulations and legally binding rules and regulations. Administrative fees shall be strictly implemented at the central and provincial levels of approval of the management system.? Article 7 of the Regulations on the Administration of Extra-budgetary Funds in Gansu Province? Extra-budgetary funds of all departments and units must be collected and withdrawn in accordance with the scope, standards, procedures and methods stipulated in the laws, regulations and rules of the provincial people's government. Without the approval of the state and the province, shall not increase the charges, expand the scope and raise the standard.
Handling penalties: according to "Gansu Provincial Price Management Regulations" Article 37? Administrative, institutional fee-charging units in violation of the provisions of Article 19, Article 20 of the Ordinance, self-established charges, raise the fees and expand the scope of charges charges, confiscate the illegal income, and may be fined more than one times the illegal income of more than three times the following; the circumstances are serious, may be fined more than three times the illegal income of more than five times the following fine, and may be temporarily suspended or revocation of the charging permit. State Development [1996] No. 29 "on strengthening the management of extrabudgetary funds decision" Article 8, paragraph 5? For violation of state regulations to establish administrative fees, funds or expand the scope of the project or raise the standard, the illegal amount will be confiscated and paid to the treasury. At the same time to pursue the responsibility of the relevant leaders, according to the severity of the circumstances to be given sanctions until the abolition of their positions. Gansu Province, extrabudgetary fund management regulations, Article 29 (a)? Violation of the provisions of the first paragraph of Article 7 of these Regulations, shall order the cancellation of the unauthorized increase in fees and charges, correct the unauthorized expansion of the scope and increase the standard, confiscate the illegal income, and impose a fine of one to three times the illegal income?
18. irregularities to the enterprise
Manifestations: in addition to the laws and regulations to the enterprise fees; mandatory sponsorship, financial assistance, donations of property; mandatory participation in legal projects other than insurance. Qualitative basis: "Prohibition of the Interim Regulations to the enterprise assessment" Article V? Laws and regulations provide for the collection of fees and charges, no unit shall exceed the scope of the collection of fees and charges, raise the standard of the collection of fees and charges, and change the method of collection of fees and charges. Article 6? No enterprise shall be compelled to sponsor, subsidize or donate property.? Article 7? Except as provided by laws and regulations, enterprises shall not be compelled to purchase marketable securities or raise capital from enterprises in other forms.? Article 8? Enterprises shall not be compelled to participate in insurance except for the compulsory insurance programs stipulated by laws and regulations.? Article 9? Except as provided by laws and regulations, public welfare compulsory labor shall not be changed into the distribution of property to enterprises.? Article 10? No other forms of apportionment shall be made to enterprises in violation of the provisions of these regulations.? Handling Penalties: Article 18 of the Provisional Regulations on Prohibition of Amortization to Enterprises? Confirmed by the auditing authority for the act of apportionment, the auditing authority shall notify the apportionment unit to stop the act of apportionment and return the apportioned property within a certain period of time; if it is not returned by the expiration of the period of time, the auditing authority may notify in writing the depositary bank of the apportioned unit to withhold the apportioned property from its relevant deposits. Apportioned property has ceased to exist and can not be recovered, the auditing authority may notify the relevant departments to withhold an amount equivalent to the value of the apportioned property, or to take other economic compensation measures. Article 19? The person in charge of the apportionment unit and directly responsible personnel, the supervisory organs or the relevant competent departments may, depending on the circumstances, give appropriate administrative sanctions.
19. current account long-term accounts
Manifestation: departmental, unit current account is not timely cleaned up, long-term accounts.
Qualitative and treatment of penalties based on: the word [1997] No. 286, "Accounting Standards for Business Units," Article 23, paragraph 4? All kinds of receivables and prepayments should be regularly reconciled and verified with the debtor, timely liquidation and collection. Article 30? All kinds of payables and payables shall be cleared and settled in a timely manner in accordance with the regulations, and shall not be hung up in the accounts for a long period of time.? Article 29 of [1998] Ministry of Finance Decree No. 9, "Financial Rules for Administrative Units"? Administrative units shall strictly control the scale of provisional payments and carry out timely liquidation, and shall not hang up accounts for a long time.? Article 36? Administrative units shall strengthen the management of provisional payments, shall not be included in the unit revenue management of the sums included in the provisional payments; on a variety of provisional payments should be timely cleanup, settlement, shall not be long pending.
20. administrative unit of special funds balance, business unit operating balance is not separately accounted for
Manifestation: the administrative unit using special funds balance, business unit operating balance is not separately accounted for.
Treatment of penalties based on: Finance Pre-word [1998] No. 49, "Accounting System for Administrative Units" Article 33 of the administrative unit of the balance of normal funds and special funds should be accounted for separately. [1996] Ministry of Finance Decree No. 8, "Financial Rules for Institutions," Article 20 (2)? Operating income and expenditure balances should be reflected separately.?
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