According to the reply of Chaogudan (2009) No.32 from the office of the People's Government of * County, 28 audit projects are planned to be investigated in 2009:
I. Legal Project 1
20* annual county-level financial budget execution audit and other financial revenue and expenditure audit
20* According to the requirements of the county people's congress, the county government and the audit institutions at higher levels, the annual budget execution audit focuses on the audit of all government funds, the budget execution audit at the same level, the distribution and management of local financial funds, and promotes the gradual realization of "one cage for revenue, one plate for budget and one hole for expenditure" in government revenue and expenditure, and strives to play a constructive role in strengthening financial supervision in order to serve the construction of a complete budget system.
Second, nine provincial projects
1, special audit investigation of all government funds and financial risks
Through audit investigation, find out the income and expenditure structure of all government funds, evaluate the changing trend of income and expenditure structure, analyze the internal factors affecting the change of income structure, and promote the improvement of economic structure; On the basis of mastering the scale and management of government debt, this paper analyzes the influence of government debt risk on financial operation and prevents financial risks.
2, 20* annual township financial audit
Through auditing, this paper explores the method of auditing all government funds in villages and towns, focusing on the performance of financial funds and according to the budget management requirements of "one cage for revenue, one plate for budget and one hole for expenditure", so as to promote the establishment of public finance system in Scientific Outlook on Development, standardize the financial management in villages and towns, guard against financial risks in villages and towns, and realize comprehensive, coordinated and sustainable development of village and town economy.
3. Audit investigation on asset management of administrative institutions in our county.
Through the investigation, it reflects the current situation of asset management in administrative institutions in our county, reveals the problems in asset-based management, business operation and income management, urges administrative institutions to carry out asset management reform, promotes the establishment of government accounting system, safeguards the safety, integrity and efficiency of state-owned assets, and creates conditions for building an economical government, improving departmental budgeting and standardizing the income distribution order of civil servants.
4. Synchronous audit of social security five insurance funds and special audit investigation of enterprise annuity system.
Through the audit of five funds, we urge the social security department to perform its duties better, act in strict accordance with the law, further strengthen the collection of funds, and realize all accounts receivable; Standardize internal management, prohibit misappropriation, prevent fraudulent insurance, better safeguard fund security, and ensure that social security functions truly benefit the people. Through the special audit investigation of enterprise annuity system, we can grasp the overall situation of enterprise annuity system in our county, reveal the problems existing in the establishment, implementation and management of enterprise annuity system, and put forward targeted audit suggestions, especially the countermeasures for government departments to strengthen fund supervision and supervision after the socialized operation of enterprise annuity.
5, food safety special audit investigation
Through investigation, we can understand the formulation, implementation, implementation and current situation of food security in our county, comprehensively evaluate the performance of food security work, expose the illegal problems in food security work, analyze the causes of existing problems, and put forward suggestions to further improve the food security system and policy measures to ensure food security in our province.
6, the province's quality and technical supervision system of extrabudgetary funds audit investigation
According to the requirements of all audits of government funds, by investigating the income and expenditure of extra-budgetary funds in the county quality and technical supervision system and its affiliated institutions in 20* and 20* years, we can master the total amount, composition and expenditure structure of extra-budgetary income in our county quality and technical supervision system, comprehensively evaluate the law enforcement situation, and put forward suggestions to strengthen the management of extra-budgetary funds, so as to promote the good use of extra-budgetary funds.
7, the government's foreign debt special audit investigation
Through the investigation on the management of foreign debts of provincial governments in 2000, we can find out the total scale and composition of debts borrowed by foreign governments or international economic organizations in our county, find and analyze the problems existing in the management of government foreign debts, and put forward constructive suggestions on optimizing investment, standardizing use, improving management and controlling risks.
8, the province's new government-led project implementation audit investigation
Through the investigation of major government-led construction projects started and started in our county from the end of 20* to the end of May 2009, we can understand the collection, management and use of construction funds, as well as the project quality and investment benefit. Grasp the new situation and new problems in the process of project implementation; In view of the related problems, the reasons are deeply analyzed, and audit suggestions are put forward from the system and institutional level to promote the improvement of various macro-control policies.
9, comprehensive agricultural development project audit
Through the audit of fund raising, management, use and project implementation of agricultural comprehensive development projects in the whole province from 2006 to 20 *, the problems existing in fund management, use and project management were revealed, the reasons were analyzed, and standardized management was promoted.
Three, two county projects
1, 20* annual financial revenue and expenditure audit of county investment company.
Loans from county investment companies have been incorporated into the county financial guarantee system. This project is carried out simultaneously with the implementation of the county financial budget and other financial revenue and expenditure audits, and is reported to the Standing Committee of the County People's Congress simultaneously. Understand the company's operating performance, assets and liabilities and owners' equity for 20* years through auditing; Find out the main problems related to government liabilities and financial risks in the investment and financing operation and financial management of state-owned urban construction investment and financing institutions, provide information and decision-making basis for the government and relevant departments, promote the company to further standardize investment and financing behavior and strengthen financial management, and prevent and control debt risks and financial risks.
2, the new rural cooperative medical financial revenue and expenditure audit.
Determine the audit items of the relevant documents of the new rural cooperative medical system in this county. Through the audit, we can understand the collection, management, use and income and expenditure of the cooperative medical fund, reveal the existing problems and ensure the safe and stable operation of the cooperative medical fund.
IV. Economic Responsibility Audit Project Entrusted by the Organization Department 1 1.
1. Entrusted by the organization department of the county party committee, we conducted an economic responsibility audit on five leading cadres in * town, * township, * Qinzhen town, * street and * town. The audit focuses on the completion of the target responsibility system, the decision-making and system implementation of major economic issues, the performance of the use of special funds, and the resolution of township debts.
2. Entrusted by the organization department of the county party committee, the economic responsibility audit was conducted on six leading cadres, including the Bureau of Letters and Calls, the Communist Youth League Committee, the county investment company, the Construction Bureau, the administrative center and the Human Resources and Labor Bureau. The audit focuses on the budget implementation of units and departments, the performance of the use of special funds, and the leadership and decision-making of major economic issues.
V. Audit of state-invested construction projects V:
Audit of financial accounts of office building of Zhao Ming Building Project; County qingquan project price review and financial final accounts audit; Follow-up audit of Xinfeng Garden construction site of resettlement house; 1 self-inspection project invested by the government; Re-inspection project of government investment construction achievements 1 unit.
At the same time, according to the * county people's government office documents. 1 20 * year, * county national construction project audit method, audited a number of government investment projects.
Through the audit, we can understand and reveal the problems existing in the construction of government investment projects, put forward audit opinions and suggestions in a targeted manner, actively play the constructive role of the audit, further promote the standardized operation of the construction field of government investment projects in our county, and prevent the loss of national construction funds.
Audit report model
1984 financial revenue and expenditure audit report of a banking system.
Audit office:
On April 25th and June 28th this year, our bureau issued documents twice, informing the audit bureaus of all provinces, municipalities and autonomous regions to audit the final accounts of a banking system in China 1994. On July 3rd, audit notice was sent to its head office in the name of the Audit Bureau to conduct on-site audit of its financial revenue and expenditure in 1984. Due to the attention of party and government leaders at all levels, the efforts of audit institutions at all levels and the active cooperation of banks, the audit work is progressing smoothly.
Li. At present, this work has basically ended. According to statistics, more than 6000 people participated in this audit. In addition to auditing the head offices and branches of 27 provinces, municipalities and autonomous regions, it also audited 1540 grass-roots units. Review the disciplinary funds of XXXXXX million yuan (including the head office of XXXXXX million yuan, branches and branches below XXXXXX million yuan) and pay it to the central treasury of XXXXXX million yuan on the spot. Discipline self-inspection and deemed self-inspection are marked with profit points of the head office.
After completion, it will be turned over to the public finance of XXXX million yuan, of which only XXXX million yuan is planned to be turned over to the central finance. The audit situation is now reported as follows:
(1) Main problems
1. overpaid unpaid interest of RMB XXXX million.
In order to make the interest of time savings deposits more balanced, the People's Bank of China stipulates that the unpaid interest of time savings can bear interest. The withholding method of a bank is to withdraw one year's interest expense at a monthly interest rate of 4.8% according to the year-end balance of time savings deposits. However, some branches lowered their profit base, which exceeded the prescribed scope, and * * * raised XXXX million yuan more.
2. Repeatedly collect the interest on regular savings of XXXXX million yuan.
According to the regulations, the actual time deposit interest should be paid in the accrued interest payable. However, 1980- 1984 suggested by the head office has been hung in the account and has not been paid; However, the actual interest expense of time deposit in 1980- 1984 is XXXXXX, and the profit will be reduced accordingly if the expenses incurred in that year are included.
3. Increase the proportion of retained profits by itself, and increase the retained profits by XXXXX million yuan.
The banking system began to implement the profit retention method from 1983, and the People's Bank of China approved the retention ratio of a bank as XX% according to the ratio stipulated by the Ministry of Finance. However, a bank did not withdraw the profit retention according to the prescribed proportion, and increased the retention ratio to X. XX% by itself. 1983 retained profits of xxxx million yuan, 1984 retained profits of xxxx million yuan, totaling xxxx million yuan in two years.
4. Unrealistic expenses, and arbitrarily occupy XXXX ten thousand yuan.
It is very common for the grass-roots branches and offices of banks to falsely report various expenses and spread expenses indiscriminately. For example, a provincial branch falsely reported savings agency fees of XXXX million yuan; B provincial branch falsely reported the bank interest expense of XXXX million yuan; C provincial branch shall be charged with the capital construction fund of XXX million yuan which shall be paid by the development fund in the profit retention; D provincial branch increased overtime pay and expanded the salary base by XXX million yuan. Housing repair costs should be spent in retained profits, but the head office has always mixed the repair costs with the rent, and the management fee expenditure has reached KXXX million yuan nationwide.
In addition, in many areas, the audit also found that some grass-roots branches and offices of a bank were lax in financial management and had many account errors. The accounts that have been cleared are not cleared in time, and the phenomena of wrong recording, missing recording, backrecording and incomplete payment approval procedures are more common, totaling 10,000 yuan nationwide.
(ii) Evaluations and conclusions
We believe that a certain banking system has XXXXX provisions in the final accounts of 1984, and even resorted to fraud, which directly or indirectly intercepted the paid-in profits and infringed on the national interests. The main responsibility for these problems in a banking system lies in the fact that some heads of the head office are partial, ignoring the overall situation and lacking organizational discipline. Facts show that some disciplinary problems are arranged by the head office, and some are acquiesced by the head office. Therefore, we agree with the decision made by the relevant departments to deal with them.
(3) Opinions and suggestions
Generally speaking, a bank has a good attitude towards this audit and is very cooperative. Although the problems found in the audit are serious, during the audit, the attitude of the Head Office and most branches is relatively correct and they can actively cooperate with the audit institutions. When our bureau issued an audit notice to the bank, the head office sent a fax and telegram asking all branches to conduct self-examination and sent inspection teams to conduct spot checks. During the audit, the Head Office automatically reduced the profit retention ratio to the specified standard. Before the audit team of the head office entered the site, the head office conducted a self-examination and actively adjusted five accounts of unreasonable funds of XX yuan, which explained the problems of excessive profit retention and unpaid interest payable on regular savings. Therefore, we
In the opinion, the above problems are treated as self-inspection by the Head Office.
In view of the fact that the main person responsible for violating financial discipline in a banking system has been dealt with, and the Head Office and most branches and sub-branches can actively cooperate in the follow-up audit process, we suggest that the Head Office and the relevant party and government organs should not be given disciplinary punishment except for a few people who resort to serious fraud, bad means or deliberately conceal problems or even obstruct the audit institutions from conducting audits. But we should conscientiously sum up experience and lessons and write inspection reports.
Opinions on the economic treatment of disciplinary funds in the banking system shall be handled in accordance with the principle that the self-examination part shall be handled by the banks themselves and the review part by the audit institutions shall be turned over to the central treasury on the spot.
First, banks should strengthen the organizational discipline education of cadres in the whole system.
Banks should immediately improve the existing rules and regulations and strengthen financial management. Where it is inconsistent with the relevant provisions of the state, it shall be revised and corrected according to the relevant provisions of the state; The provisions are not clear, according to the relevant documents of the state to make clear provisions. At the same time, it is necessary to strengthen financial management and do a good job in training accounting personnel.
Banks should establish and strictly implement the internal inspection system, establish a normal internal audit work order as soon as possible and plug loopholes.
No matter whether the above report is correct or not, a reply will be given.
Financial auditing bureau
XXXX year x month x day
The opening chapter of this audit report is clear, and the introduction part comprehensively expounds the audit object, audit work and audit results. In the audit content part of the text, the main problems of audit are listed one by one. The contradictions are clearly explained, the existing problems are clear, and the facts and data of the problems referred to are clear and informative. In the evaluation and conclusion part, the seriousness of the nature of the existing problems is pointed out sharply, and the attitude is clear. In the part of comments and suggestions, based on the principle of seeking truth from facts, the existing units are put forward to deal with opinions, and suggestions for improvement are put forward in view of the existing problems. The whole report has a complete structure, clear viewpoints, reasonable suggestions and accurate data.
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