Economic Responsibility Audit Rectification Report 1 xxxx 4 From July 24th to August 6th, your bureau conducted a comprehensive audit on the performance of economic responsibilities of Comrade Chen Ping, the former head of Yongzhen Township, during his two-year term. In view of the problems found in the audit, the township party Committee and government attached great importance to it, held special meetings in time, carefully formulated rectification plans, and actively implemented rectification measures. The rectification situation is now reported as follows:
1. In the management of centralized support funds for five-guarantee personnel, the township government adopts the method of "three openness and one concentration". "Three publicity" refers to the disclosure of personnel information, subsidy standards and expenditures. "One concentration" means that all expenses of nursing homes are included in the scope of approval by the township head. It has changed the behavior of the person in charge of the nursing home to receive the newspaper on behalf of the newspaper in the past, and truly achieved effective supervision measures and proper use of funds.
2. For the problem of using non-compliant bills to pay, the Township Commission for Discipline Inspection carefully examined the relevant bills, conducted informed criticism on relevant units and persons directly responsible, and took this examination as an opportunity to further improve the financial management system, explicitly requiring accountants to resolutely reject untrue, imperfect and non-compliant original vouchers to ensure the safe operation of financial funds.
3. The township government organized relevant personnel to seriously investigate and deal with the problem of misappropriating the replacement funds linked to state-owned land. After investigation, in the process of implementing XXX 2-XXX 3 joint replacement project, Yongzhen Township adhered to people-oriented, scientific guidance and overall arrangement, paid attention to encouraging village collectives and farmers to voluntarily invest in project construction, and strictly supervised the expenditures of key links such as village relocation, land reclamation and infrastructure construction, thus achieving a certain balance of project funds. At that time, the township government used it for other purposes without authorization and changed the use of special funds. The audit pointed out that it is necessary to report to the superior in time and obtain the consent of the original examination and approval authority.
4. With regard to the payment of project funds and entertainment expenses from township-funded accounts, the relevant procedures are carefully classified and refined in strict accordance with the flow of funds, and the villages where the project expenditures belong complete relevant procedures, adjust accounting subjects according to regulations, review and publicize them, and fully accept the supervision of the people.
Verb (abbreviation of verb) on the problem of hospitality exceeding the standard. The adjustment is caused by years of debt backlog. In order to strengthen management and discipline, the township Commission for Discipline Inspection issued new regulations on official reception, and gave informed criticism and a warning to the above-mentioned personnel who were lax and exceeded the standard.
Six, on the issue of large cash payment. Yongzhen township is the key township of land hook replacement in the whole region. The amount of house demolition and village reclamation is large and the situation is complicated. In order to facilitate the masses, the township government at that time brought cash to work, which violated the national cash management regulations. After the audit pointed out, we immediately stopped it in time. For the behavior of paying farmers' compensation fees in cash, according to the regulations, all expenses above 1 000 yuan are listed as single cards and paid directly from the district-level financial platform. At present, the implementation is good.
7. In view of the imperfect expenditure procedures of some projects and the lack of audit supervision, the township government has set up a leading group for Yongzhen township project construction to strictly supervise all aspects of project construction, give full play to the role of audit supervision, implement the management method of full coverage of project audit and report after trial, and resolutely put an end to the emergence of "tofu residue" projects and "corruption" projects.
Eight. In view of the problem of unpaid fixed assets, the township government set up a fixed assets management registration team to conduct a comprehensive inventory and registration of fixed assets (including houses and land) in use in the township government. Timely make-up registration of uncounted fixed assets, improve the dynamic management mechanism of fixed assets, and effectively prevent the loss of inherent assets.
After nearly two months of active rectification, the financial management and economic operation of my township have entered a standardized track. In the future work, we will also focus on strengthening the following aspects:
The first is to strengthen the construction of accounting team. Organize accountants to learn relevant professional knowledge, do a good job in business skills training, strengthen the sense of post responsibility, and effectively improve the political and professional quality of accountants.
The second is to strengthen the implementation of pre-calculation (decision). Prepare township budgets in strict accordance with the provisions of the budget law, and resolutely put an end to the false listing of fiscal revenues and expenditures. The transfer payment to the village level should be paid in full and on time in strict accordance with the relevant policies and regulations, and should not be misappropriated or misappropriated to ensure that the implementation of the policy of benefiting farmers is not out of shape.
The third is to strengthen financial management. In strict accordance with the provisions of the accounting law and accounting system, further strengthen the standardization of accounting work, establish and improve the internal financial management system, set up accounting subjects according to regulations, and conduct accounting treatment. 1, strengthen the management of special funds. For special funds, pay attention to the efficiency of the use of funds, implement the management of financial accounts, and ensure earmarking; The transfer payment to the village level ensures timely and full disbursement. 2. Strengthen expenditure management. It is necessary to establish and improve the relevant systems of expenditure management, tap the potential of saving expenditure, tighten the financial expenditure of villages and towns, and establish and improve the expense reimbursement system. By establishing rules and regulations, we will strictly control the purchase expenses, entertainment expenses, vehicle expenses, bonus subsidies and other expenses, and resolutely stop extravagance and waste. Unreal, unreasonable and illegal bills will not be reimbursed. 3. Strengthen the management of fixed assets. Check and evaluate the fixed assets of the town government and the departments directly under the town, establish and improve the relevant account books of fixed assets, strengthen the management of fixed assets, and prevent the loss of state-owned assets.
The fourth is to strengthen system construction. On the basis of the existing system, further improve the internal control system, especially the risk prevention and control and accountability system for large expenditures and key project approval. For leaders who are irresponsible, disregard public opinion and are keen on illegally approving money transactions, causing serious losses and adverse consequences to the country and the people, no matter where they are transferred, whether they are on the job or retired, they will resolutely pursue their responsibilities, pursue them to the end, earnestly "manage people with the system, use their power according to the system, and act according to the system", and strive to create a new model of financial management that is clean, honest, efficient and pragmatic.
2 Honghe Prefecture Audit Bureau economic responsibility audit rectification report:
20 1 1 In September, Honghe Prefecture Audit Bureau sent an audit team to conduct an on-site audit of President Yang Bingchang's economic responsibility during his term of office. According to the problems and suggestions put forward in the audit report (Hong Shen Bao [2011] No.60) and the audit decision (Hong Shen Bao [2011] No.25), our school attached great importance to them and earnestly rectified and implemented them. The relevant information is hereby notified as follows:
First, fully understand the great significance of carrying out the economic responsibility audit of leading cadres
Carrying out the economic responsibility audit of leading cadres is a realistic need to further implement the Audit Law of People's Republic of China (PRC) and its implementing regulations, the Provisions on Economic Responsibility Audit of Party and Government Leading Cadres and Leaders of State-owned Enterprises, strengthen the construction of economic responsibility audit laws and regulations, standardize economic responsibility audit behavior, and promote the scientific development of economic responsibility audit work. It is of great significance to enhance the awareness of leading cadres to fulfill their economic responsibilities according to law, improve the management and supervision mechanism of leading cadres, and promote the construction of a system for punishing and preventing corruption. Therefore, our school has always attached great importance to this work, taken it seriously and cooperated closely from receiving the audit notice, the audit team stationed, and issuing the audit report and audit decision. Carefully prepare the required information, actively provide financial revenue and expenditure statements, account books and accounting vouchers, communicate with auditors in time, and resolutely implement the audit decision, so that the audit work can be successfully completed and the audit decision can be seriously implemented.
Second, the rectification of the main problems found in the audit
After the "Audit Report" and "Audit Decision" were issued, our school held a meeting of relevant personnel in time to convey learning and make solid and serious rectification.
(A) on the rectification of the loss of fixed assets
In 2006, we bought three dust collectors, 1 boilers, two boilers, 1 generators, 1 refrigerators and 1 round tables in the school canteen, and 1 digital cameras and 1 memory sticks in the training center in 2006. According to the opinions of the audit team, our school carefully cleaned up the above assets, verified the product types and models, and entered the asset cards respectively to supplement the fixed assets.
(two) the canteen income balance has not been transferred to the "balance" account for rectification.
For the accounting subject of school canteen 20 10, the balance of canteen income at the end of the year is 264311yuan, the balance of comprehensive canteen income is 20 138024.75 yuan, and the balance of management fee-card fee income is1/kloc-.
(3) Rectification of the problem that the book balance of bank deposits at the end of the year is inconsistent with the balance of bank statements and the balance reconciliation table has not been prepared.
On 20 10, the bank balance of the account of basic account and the training center of the school did not match the balance of the bank statement, and it was verified that the account was not paid. According to the opinion of the audit team, the cashier prepared a balance reconciliation table, which is consistent with the book balance. In the future, financial personnel will be urged to print the statement to the bank for verification every month to ensure the safety of the unit funds.
(4) Rectify the problem of "other income" directly offsetting "business expenditure"
According to the opinions of the audit team, the school made the following adjustments to the "other income" of 58,529.66 yuan and 65,438+065,438+08902.20 yuan that were not directly offset by the "business expenditure" in 2007 and 2008: first borrow: business expenditure, then borrow: other income, and then borrow: business balance.
Three, strict financial discipline, standardize financial management
First, strengthen the construction of the financial system. The school has formulated and promulgated financial management systems such as Interim Measures for Financial Management, Regulations for Financial Reimbursement Management, Regulations for Fixed Assets Management, Regulations for Staff's Business Travel Management, and Measures for National Scholarship Management (Revised), and revised and improved relevant systems such as infrastructure, procurement and official reception, keeping pace with the times and standardizing the correct operation of personnel and property management power.
The second is to strengthen the construction of financial personnel. Add 1 financial personnel to clarify post responsibilities. Actively carry out continuing education and on-the-job training, and organize the study of financial laws and regulations such as the Accounting Law. Implement computerized accounting management.
The third is to implement the "one pen" approval system for reimbursement. Document reimbursement must be signed by the manager, approver and approver, all of which are indispensable.
In the future, under the leadership of the State Party Committee, the state people's government, the higher authorities, the auditing organs and relevant departments, our school will thoroughly study the relevant national laws and regulations, strictly abide by the financial discipline and financial system, enhance the sense of economic responsibility, implement scientific and democratic decision-making, ensure the stable and good operation of the financial situation, realize the preservation and appreciation of state-owned assets, and make positive contributions to running the secondary vocational education satisfactory to the people.
Hereby report
Economic Responsibility Audit Rectification Report 3 20 15, Lishui Liandu Audit Bureau audited Fengyuan Township Government from 20 13 to 20 14 according to Article 16 of the Audit Law of People's Republic of China (PRC) and the requirements of Zhejiang Audit Office's 20 15 annual audit work plan of the province's financial accounts. After the audit, the audit report (Bao [2065438+06] No.27) was delivered to Fengyuan Township Government. Fengyuan township government held a special meeting of the party and government team on the main problems found in the audit, audit handling opinions and responsibility determination to further study and implement rectification measures.
The rectification situation is now reported as follows:
(1) Asset management
The book reflects the dormitory building104,000 yuan. The actual unwritten-off fixed assets were demolished in 2065,438+04. My township has docked with the district finance bureau and started to write off. However, since the demolition area is not indicated in the documents of the National Development and Reform Commission, my township will take the initiative to dock with the National Development and Reform Commission and make up the demolition area description before writing off.
(2) Creditor's rights and debts
In view of the problem that the current payment was not settled in time, our township has contacted Fengyuan Township Forestry Station to help solve the afforestation deposit of 7,500 yuan in the "temporary deposit" in 2005-2006, and allocated the temporary deposit of 7,500 yuan to the forestry station, which verified the list and distributed it to farmers through cards, which can be settled in a short time. In view of the fact that 60 yuan and Wang Guangwei financial aid funds for poor students can't contact poor students at present, the balance is now adjusted to the civil affairs fund-relief fund, which will be distributed after contacting poor students. Payable to Ding Sheng Decoration Company 0 yuan +6465438, and the subsequent expenditure has been adjusted to the subject of convenience service center. The amount payable to Hengkeng is 65,438+05,000 yuan. My hometown has verified that this deposit is a security deposit for the construction of Kangzhuang Highway, and will decide whether to refund this deposit after docking with the transportation department. Another 9,200 yuan payable has been allocated in place, but due to accounting errors, it was paid from normal funds, which did not offset the current funds. In the future financial management, my township will clear and settle all kinds of temporary deposits in time, strictly implement the regulations on the management of temporary deposits, and standardize operations.
(3) accounting.
For the problem that the funds that should be included in revenue and expenditure management are recorded in temporary deposits due to bookkeeping errors, thus the income 1096300 yuan and expenditure 1 120300 yuan are less reflected. My township has rectified the relevant subjects. Previously, the income from family planning remuneration allocated by the District Family Planning Bureau in 20 14 was included in the subject of "Other Payables-District Family Planning Bureau", which directly offset the current amount. An account of "family planning funds" has been set up.
In view of the inaccurate reflection of accounting statements, it is found that the data in the balance sheet and the income and expenditure statement are inconsistent due to the manual entry error of the statements. Now, the accurate data has been verified, the report forms are standardized, and the inaccurate problems found by the audit have been rectified.