Summary of Economic Responsibility Audit (I) Entrusted by the Organization Department of the Party Committee, according to the requirements of the Notice on Forwarding the Leading Group of the Joint Meeting of Economic Responsibility Audit of Cadres of xx Institute of Science and Technology, the Audit Bureau set up an audit team to audit 70 middle-level (78 auditees were entrusted by the Organization Department, 3 of them applied for postponement of the audit, and 5 were determined to have no economic responsibility) from xx, xx.
First, clear the guiding ideology.
Guided by the implementation of the development concept of xx, through auditing, we can find out the authenticity, legality and efficiency of the financial revenue and expenditure of the audited department and unit, the economic responsibilities that should be undertaken in related economic activities and the work responsibilities that should be undertaken in other work. Effectively strengthen the supervision and management of leading cadres, enhance the sense of responsibility, promote clean politics, strengthen the construction of party style and clean government, and provide reference for the assessment and appointment of cadres by organizational departments.
Second, the implementation of the audit work
(A) leadership attention, careful preparation
After receiving the entrustment from the Party Committee Organization Department, the leaders of relevant schools attached great importance to it, organized and held a joint meeting on the economic responsibility audit of cadres during their term of office, set up an audit leading group and set up an office in the audit bureau, which ensured the smooth implementation of this audit. According to the actual work, the National Audit Office has formulated an implementation plan for the term economic responsibility audit. Seven people from the Organization Department, the Commission for Discipline Inspection, the Ministry of Supervision, the Ministry of Finance and the Ministry of Assets form three audit working groups, and each working group is equipped with 1 professional financial personnel to participate. The National Audit Office issued more than 0 copies of audit learning materials 10, such as Internal Audit Guide No.4-Internal Audit of Colleges and Universities (Chapter V Audit of Economic Responsibility of Leading Cadres), Eight Provisions of the National Audit Office on Strengthening Audit Discipline, Implementation Measures for Economic Responsibility Audit of Leading Cadres below Division Level in the Education System of xx Province, and Joint Meeting System of Economic Responsibility Audit of Cadres in xx Vocational and Technical College, and organized audit team members to strengthen their study and lay a solid theoretical foundation.
(2) Adhere to the principle of auditing according to law.
In strict accordance with the Interim Measures for Economic Responsibility Audit of xx Institute of Technology, the Administrative Measures for Budget and Final Accounts of xx Institute of Technology (Revised), the Administrative Measures for Secondary Financial Budget and Final Accounts of Business Funds of xx Institute of Technology (Trial) and the Interim Measures for State-owned Assets Management of xx Institute of Technology, the audit team strictly implemented the audit standards and procedures objectively, fairly and realistically, and took measures such as consulting materials, visiting surveys and consulting electronic data.
(3) Refine responsibilities and highlight key points.
According to the different nature of each leading cadre's work, the Audit Commission divides the audited objects into four categories: leading cadres of party affairs, leading cadres of administrative organs and teaching auxiliary units, leading cadres of teaching colleges (departments) and independent colleges, and leading cadres of secondary financial independent accounting units, with detailed responsibilities and clear priorities.
1. Key points of auditing leading cadres of the Party and government. Perform the functions of party affairs management according to law; To manage and use Party building funds and student funds allocated by the school; I abide by the national financial regulations and financial system, whether there is any violation of rules and regulations.
2 administrative organs and auxiliary units leading cadres audit focus. Performing economic management functions according to law; Management and use of school funds and other funds; Whether all kinds of assets are safe and complete and how efficient they are; I abide by the national financial regulations and financial system, whether there is any violation of rules and regulations.
3 teaching college (Department), independent college administrative leading cadres audit focus. Performing economic management functions according to law; Whether the income and expenditure of the unit funds are included in the budget management, whether the financial income and expenditure are legal and compliant, how efficient the use of funds is, and whether the accounting accounts are clear and correct; Whether the use of fixed assets is safe and complete, and how efficient it is; The management and use of teaching funds, scientific research funds and various funds, funds and social donations raised, whether there are problems such as misappropriation, misappropriation, loss and waste; Whether the unit has an economic entity, its assets, liabilities, owners' equity and profit and loss; Whether the financial management system and other internal control systems are sound and effective; The completion of various economic goals, whether the decision is made according to the prescribed procedures, how effective it is, and whether there are any major mistakes; I abide by the national financial regulations and financial system, whether there is any violation of rules and regulations.
4. The focus of the audit is the leading cadres of two-level financial independent accounting units. Performing economic management functions according to law; Whether the financial revenue and expenditure are legal, compliant and efficient in the use of funds, whether the accounting accounts are clear and correct, whether the original vouchers are kept intact, and whether there is any violation of discipline and loss and waste; Whether the use of fixed assets is safe and complete, and how efficient it is; Manage and use scientific research funds and various funds, fund-raising and social donations; What are the benefits, assets, liabilities, owners' equity and profit and loss of the industry; Whether the internal control system is sound and effective; The completion of various economic goals, whether the decision is made according to the prescribed procedures, how effective it is, and whether there are any major mistakes; I abide by the national financial regulations and financial system, whether there is any violation of rules and regulations.
(d) Existing measures to ensure quality
Each audit working group shall, as required, hold a working meeting in the unit where the auditee is located. Do a good job in pre-trial, in-trial investigation and post-trial verification according to the specific situation of the auditees; Before and during the audit, conduct a detailed investigation of the audited personnel, clarify the investigation items by consulting the submitted audit materials, asking myself and talking with relevant personnel, understand the rectification of previous audit results, and do a good job in auditing work papers; In the later stage of the audit, the auditor carefully writes the draft of the audit report for comments, and after receiving the feedback, verifies the objections and problems raised by the audited personnel, so as to make the audit results objective and fair.
Three. Results of audit work
(a) positive results, make persistent efforts.
Through the audit, 70 audited units were able to fulfill their economic responsibilities and made some achievements in their work. Mainly includes:
1. Management and use of funds
First, the audited personnel can basically implement the relevant financial system of the school; Some units can formulate rules and regulations on the management and use of funds in light of actual conditions to standardize the management and use of funds. Second, the use of funds is reasonable. Most units can use the allocated funds according to the school's annual comprehensive financial revenue and expenditure budget plan to improve the quality and efficiency of office work and improve the level of teaching and scientific research. Third, secondary financial independent accounting units such as the New Academy of Sciences, higher vocational colleges and adult education colleges can complete the task of handing over school funds according to the requirements of the school's annual comprehensive financial revenue and expenditure budget plan.
2. Fixed assets
With the expansion of school enrollment and the acceleration of development, the purchase of fixed assets has increased year by year, and the total value has increased substantially. During the audit period, the fixed assets of the audited teaching colleges (departments), scientific research departments and libraries increased by more than 9,000 sets (pieces) with a total value of more than 20.7 million yuan; The collection of books in the library has increased by more than 6,543,800+4,000 volumes, with a total value of more than 4.6 million yuan. Compared with the beginning of the audit, there is a great increase.
3. Construction of internal control system.
Attach importance to the construction of internal control system. After the audit, 56 departments and units * * * formulated more than 150 related fund management and financial management systems, which standardized the management of allocated funds and the use of financial revenue and expenditure.
4. Implementation of major economic decisions
In the work, the audited departments and units can basically implement major economic issues that require decision-making in accordance with the relevant regulations of the school. Party affairs, administration, teaching assistance and other departments can negotiate and discuss through the department (department) long meeting and report to the competent school leaders for approval; Teaching colleges (departments) can be discussed and approved by the joint meeting of the party and government, and reported to the competent school leaders for approval.
(2) found the problem, timely rectification.
During the audit, * * * found 28 problems that need to be solved and improved, mainly focusing on:
1. The school's financial revenue and expenditure budget implementation and the internal control system of the unit are weak, and there is a phenomenon of overspending in the use of funds.
2. Personal temporary borrowing time is long, which affects the efficiency of capital use.
3. Some teaching colleges (departments) spend less than 30% on equipment and more than 15% on travel expenses, which does not meet the requirements of the Administrative Measures for Budget and Final Accounts of School Funds.
4. In the secondary financial independent accounting unit, some original invoices and vouchers used in accounting treatment are not standardized.
(3) Put forward suggestions and strengthen management.
On the premise of affirming achievements and identifying problems, in order to strengthen management, the following main suggestions are put forward:
1. All units should make a scientific and reasonable budget for the use of funds, strengthen the management of funds in line with the principle of living within the limits of income, and try to avoid overspending funds when implementing the annual work plan. Incorporate the use of annual funds into the annual assessment of middle-level economically responsible cadres and strengthen supervision over the use of unit budget funds.
2. According to the Interim Measures for the Administration of Public Funds Borrowed by Staff of Provincial Organs and Institutions in xx Province and the relevant provisions of the financial department of the school, it is required that the personnel with personal loans in this department write off their accounts in time to the financial department to ensure the normal development of financial work.
3. The asset management department of the school should further strengthen the management of fixed assets, regularly check the fixed assets of the school, take the accounting of fixed assets as an important work of the year, and report the results to the leaders in charge of the school, and notify the relevant departments such as auditing and finance.
4. For liberal arts teaching colleges (departments), there are few purchases of experimental equipment and materials, and more business trips to participate in academic exchanges; Students in science and engineering teaching colleges (departments) go out for internships and so on. In the management of teaching funds, schools should appropriately increase the proportion of travel expenses of liberal arts and science and engineering teaching colleges (departments) and reduce the proportion of equipment expenses of liberal arts teaching colleges (departments).
5. Secondary financial independent accounting units should further strengthen financial supervision and strictly control some original bills that are irregular, do not conform to the provisions of the financial system and will not be reimbursed.
Four. Suggestions on strengthening the construction of audit team
Building an audit team with sufficient quantity and reasonable structure is the basis to ensure the smooth development of audit work. According to the general requirements of Internal Audit Practice Guide No.4-Internal Audit in Colleges and Universities, the internal audit institutions in colleges and universities should be equipped with enough internal auditors with relevant professional qualities, and combined with the actual situation of our school, we need to do the following:
1. Increase professional auditors. With the rapid development of various undertakings in our school, the audit department is faced with various audit objects and undertakes more and more tasks. During this audit, all the staff deployed by the audit team were part-time, and a lot of specific work was carried out by the staff of the Audit Bureau. The lack of auditors has also brought some pressure to the development of audit work. Strengthening the professional construction of audit team is a sufficient and necessary condition for the successful completion of audit work.
2. Increase audit funds. In view of the increasing number of audit objects and tasks, the Audit Commission has carried out more and more work items such as market research and going out for inquiry, and increasing investment in audit funds is an effective guarantee for maintaining the normalization of audit departments.
This time, the economic responsibility audit of some middle-level leading cadres was carried out. Under the leadership of the school party Committee and school administration, with the support and cooperation of relevant units, the work is progressing smoothly on the whole. In the case of tight time and heavy tasks, auditors can focus on the overall situation of their work, work overtime at ordinary times and devote themselves to their work during the summer vacation, ensuring the smooth completion of the audit work. Judging from the feedback, the economic responsibility audit during the term of office has attracted great attention in the minds of the majority of cadres; It has played an important supervisory role in the use of funds allocated by schools and the standardization of financial revenues and expenditures of some units. Through this audit, cadres' awareness of economic responsibility has been enhanced, and they have been encouraged to take morality as their soul and be honest in politics. Provide reference for organizing departmental assessment and cadre appointment; It has played an escort role for the sound and rapid development of various undertakings in the school.
Summary of economic responsibility audit (II) First of all, I sincerely welcome the leading comrades of the district audit bureau and the audit team to come to our bureau to conduct economic responsibility audit during their term of office. Next, according to the requirements of the audit team, I will make a brief report on my work since I served as a director from xx to xx.
I was appointed as the director of the Education Bureau of xx District in xx 1 month. Since taking office, faced with the special situation and heavy tasks, under the correct leadership of the district party committee and the district government, I have led a group of people to educate, firmly established Scientific Outlook on Development and a correct outlook on political achievements, actively overcome the influence of various unfavorable factors, and promoted the sustained, rapid and healthy development of xx education. In the case of relatively lagging economic and social development, xx District adheres to the policy of "emphasizing education by political groups, diversified investment, reform and innovation, and balanced development", and has made gratifying achievements in running large-scale education with small finances. It has successively won 4 national honors in national advanced areas of basic education, special education, quality education and literacy work, and 17 provincial honors in adult education, welcoming the advanced areas of "two basics" national inspection. Since xx, * * * 2 1 person has been admitted to Tsinghua Peking University, and various college entrance examination indicators have been among the best in the city for six consecutive years. Education has become a highlight of xx District.
First, continuously increase investment in education and comprehensively improve the conditions for running schools.
First, take the opportunity of two supervision and evaluation to strive for timely and full financial input. Since xx years, we have taken the opportunity to meet the supervision and evaluation of provinces and cities, actively reflected the educational difficulties to the leaders of the district committees and the government, and made the district finance give priority to the education budget expenditure, making every effort to ensure that it only increases. From xx to xx, the financial investment in education reached 295 million yuan, with an average annual growth of 12.56%, of which the annual expenditure on education accounted for 32.48% of the financial expenditure in the same period, ensuring the "two proportions" and "three growth" of education funds. The second is to vigorously set up private education. In order to effectively alleviate the pressure of running public schools, our bureau actively encourages social forces to invest in running schools and is committed to developing private education.
In recent years, private enterprises have invested more than 80 million yuan to set up a number of high-grade, large-scale primary and secondary schools and kindergartens such as xx Kindergarten, with an investment of more than 5 million yuan. At present, the total number of private schools (kindergartens) in the whole region has reached 64, and the number of students (children) has reached 1.4 million. Private education has become an important part of the regional education system. The third is to invest heavily in hardware. In order to make public schools bigger and stronger, our bureau has comprehensively improved the hardware facilities of public schools in the form of multiple inputs. Since xx years, it has absorbed social funds15.6 million yuan, completed the transformation of 12 weak schools, and completely eliminated D-class dangerous buildings.
No.2 Middle School, No.3 Middle School and No.4 Middle School raised more than 80 million yuan through the cooperation between banks and schools, social sponsorship and teachers' fund-raising, and built student apartments, canteens, science and education buildings and gymnasiums. Substantial progress has been made in the adjustment of urban education layout. After the completion of Pioneer School and Loudi No.5 Primary School with an investment of more than 6 million yuan this year, the tension of large class size in urban areas is expected to be alleviated to some extent.
Second, constantly deepen various reforms around institutional and institutional innovation.
Reform and innovation are the inexhaustible motive force for the development of education. Our district runs large education with small finance, and reform and innovation are the source of living education. First, the curriculum reform creates characteristics. Although our district's finance is small, it innovates educational characteristics by taking the lead in curriculum reform. In xx, as the first experimental area of new curriculum reform in our province, the bureau gave priority to more than 600,000 yuan of special funds, conducted general education and training for more than 3,000 teachers, organized nearly 300 young backbone teachers to go out to study and exchange experience in curriculum reform, and successively established 12 national and provincial projects. School-based education such as physical education, campus culture, bloody education and family education is unique. In xx, the on-site seminar on curriculum reform of basic education in the whole province was held in xx District. In xx year, xx District was identified by the Ministry of Education as the "National School-based Teaching and Research System Construction Base".
In the past three years, 2 1 teacher won the first prize in various teaching competitions in the whole country and the whole province, and 89 students won the first prize in various competitions in the whole country and the whole province. Our bureau won the first prize of collective theme education activities of the Ministry of Education for three consecutive years. Adult schools adhere to market orientation and strive to cultivate skilled farmers. At present, three adult schools have been rated as provincial model schools. Second, personnel reform adds vitality. Although the finance of our district is small, it stimulates the vitality of all staff through "streamlining the army and simplifying the administration".
Since xx years, the appointment system for teaching and administrative staff, the competitive selection system for administrative cadres and the performance-based salary system for all staff have been fully implemented, which has completely broken the "iron chair", "big pot" and "lifelong system" and effectively enhanced the awareness of competition, responsibility and efficiency of administrative cadres and teaching and administrative staff. At present, there are 580 teachers to be trained, 32 teachers transferred to other posts, and all substitute teachers and temporary workers have been retired; All the bureau-level cadres in the whole region 106 were elected through open competition, 30 outstanding teachers took up administrative posts, and 24 former administrative cadres were transferred to other posts.
The third is to improve efficiency through institutional reform. Although the finance of our district is small, it has improved the efficiency of fund use through system reform. In xx, our bureau took the lead in establishing an education fund management center in the city, which not only greatly shortened the operation cycle of education funds, but also greatly saved the cost of official expenses and effectively improved the efficiency of the use of education funds.
In xx, the official expenditure of primary and secondary schools in the whole region was only 3 1.3 million yuan, a decrease of 7.49 million yuan compared with 1.62 million yuan in xx. At the same time, in order to effectively reduce the level of education management and save administrative costs, from xx to xx, our bureau took the lead in canceling the township office school district in the province by means of pilot and phased. The management functions of the original school district were undertaken by local middle schools or central primary schools, and 45 administrative staff returned to the front line of education and teaching.
Third, persist in safeguarding the interests of the masses and strive to build a harmonious education.
Balanced development is an urgent requirement of education. The strategy of stabilizing education is to run large-scale education with small finance and balanced development in our region. The first is the integration of urban and rural education. The regional situation of microfinance determines that our bureau must adhere to the integration of urban and rural education and promote the balanced development of urban and rural education. In xx, our bureau adjusted and optimized the original 1 17 primary and secondary schools to 69 through resource integration. In order to effectively alleviate the problems of large class size and difficulty in going to school in the central city, more than 2,700 new degrees were added through expansion and upgrading.
In recent years, more than 47 million yuan has been invested to complete the modern distance education project in rural schools and the modern teaching facilities and equipment in central primary schools and above. At present, six schools in the whole region have become provincial demonstration schools of modern educational technology. The second is the humanization of the policy of benefiting teachers.
The regional situation of small finance determines that the access of our bureau to institutions must be strict and strict. However, due to the aging structure of teachers and the poor recruitment channels, it is necessary to be lenient in recruiting high-quality teachers. Since xx, more than 50 outstanding full-time teachers have been specially prepared every year in the whole region, and all newly hired teachers have been arranged to teach in rural schools with weak teachers, and it is stipulated that they shall not be transferred within six years. At the same time, give priority to ensuring the training funds for teachers and strive to improve the academic level of full-time teachers. At present, the qualified rates of full-time teachers in primary schools, junior high schools and senior high schools in the whole region have reached 99.9%, 96.8% and 92.5% respectively, far higher than the provincial average. We sincerely care for all teachers through the implementation of unified wages, full payment of "three capitals", appropriate subsidies for teachers according to the subsidy standards for civil servants, and the establishment of special subsidies for teachers in remote rural schools.
The third is the standardization of school-running behavior. The regional situation of small finance determines that our bureau should run large-scale education with Xiaojinrong, and we must never run education illegally because of Xiaojinrong. Since 1987, our bureau has cancelled the entrance examination for primary school graduation, strictly managed the student status, and all compulsory education students are admitted to the nearest school without examination. From the next xx year, the enrollment of "school lieutenant colonel" will be stopped in the whole region, and the key classes and experimental classes offered by various schools will be cancelled. All freshmen are randomly divided into classes by computer, the teachers are balanced, and the class teacher draws lots to decide the class.
Conscientiously implement the policy of reducing tuition and miscellaneous fees in compulsory education, fully implement the publicity system of school fees, and resolutely put an end to arbitrary charges. Since xx years, * * * has exempted tuition and miscellaneous fees for compulsory education in urban and rural areas15.469 million yuan, and provided living allowances and books for poor students with 3.56 million yuan. All children of migrant workers who go to school in cities are exempt from borrowing fees. It is strictly forbidden to teach at home, and the behavior of public teachers charging fees in the name of tutoring students has been severely investigated.
I recommend it carefully.