Fan's decision on financial treatment
Complainant: Zhejiang Post and Telecommunications Engineering Construction Co., Ltd.
Address: No.0/70, Kaixuan Road, Hangzhou, Zhejiang Province
Respondent: Traffic Police Brigade of Yongjia County Public Security Bureau.
Address: the intersection of Shamen Road and Wangjiang Road in Shangtang City.
Respondent: Hangzhou Huaqi Bidding Agency Co., Ltd.
Address: Room 203, Building 1, Nan 'oujiayuan, Lincun, Wutian Avenue, Wenzhou.
The complainant lodged a complaint with this organ on July 29th, 20 15 because he refused to accept the procurement results and inquiry reply of the traffic police brigade signal lamp, electronic police and its system platform of Yongjia County Public Security Bureau represented by Hangzhou Huaqi Tendering Agency Co., Ltd., and formally accepted the complaint on August 6th, 20 14 due to reasons such as incomplete complaint materials. According to the provisions of "People's Republic of China (PRC) Government Procurement Law" and "Measures for Handling Complaints from Government Procurement Suppliers", this organ reviewed the relevant materials of this government procurement activity, and investigated the respondent and other parties related to the complaint. Now the case has been reviewed.
The complainant complained that:
1. Hu Bin, the authorized representative of Zhejiang Huachuang Intelligent Engineering Co., Ltd., who participated in the bidding of this project, has a labor contract relationship with Zhejiang Lishi Technology Co., Ltd., the successful bidder of this project, and is suspected of colluding in bidding.
2. Zhejiang Huachuang Intelligent Engineering Co., Ltd., the supplier who participated in the bidding of this project, cooperated with Zhejiang Lishi Technology Co., Ltd., the winning bidder, and won the bid at a low price. On-site defense, waiver of defense, suspected collusion II.
The defendant argued: (1) According to the bidding document 7 1 page? 2.2 Bid evaluation follows the following working procedures: 1) Preliminary review of bid documents. The preliminary examination is divided into qualification examination and compliance examination. (1) Qualification examination. According to the laws and regulations and the provisions of the tender documents, the qualification certificate and bid bond in the tender documents are reviewed to determine whether the bidding suppliers are qualified to bid. ? The bid evaluation committee recognizes the provisions on the bidding qualification of Zhejiang Huachuang Intelligent Engineering Co., Ltd.; (2) During the questioning period, Zhejiang Huachuang Intelligent Engineering Co., Ltd. has been asked to provide the employee's labor contract and social security certificate, and the situation will be promptly replied to the questioning unit; (3) Regarding the low quotation of Zhejiang Huachuang Intelligent Engineering Co., Ltd., the Procurement Law encourages quotations that can meet the needs of purchasers and save financial funds, and this procurement has also set a risk control price.
Zhejiang Lishi Technology Co., Ltd., the successful supplier, argued that (1) Hu Bin participated in the bidding on behalf of Huachuang. Hu Bin was an employee of our company before June this year. Resigned for personal reasons in mid-May, and entrusted our company to pay social security in June. In July, his social security was suspended and he moved out. However, since he did not inform our company of his new work unit after his resignation, our company did not know that he had resigned from our company and worked for Huachuang Company, so it was unknown that he bid for our company on behalf of Huachuang Company at the end of June. (2) The quotation of Huachuang Company is unknown to our company and has nothing to do with our company. Our quotation is very objective and reasonable.
Zhejiang Huachuang Intelligent Engineering Co., Ltd., the bidding supplier, argued that (1) Hu Bin was a new employee of Wenzhou Branch of our company on May 30th, 20 15, and the contract period was from June 30th, 20 16 to May 30th. As Hu Bin informed me that the social security had been paid in June 20 15 when going through the employment formalities, our Wenzhou branch began to renew the insurance in July 20 15; (2) Our company appointed representatives to participate in the bid opening of the project, and did not give up answering questions on the spot; (3) According to our cost calculation, our bid price is reasonable and profitable, which is higher than our affordable cost. Based on the cooperation and support of equipment manufacturers and the need for our company to make a breakthrough in the field of intelligent transportation, we submitted this tender price on the premise of ensuring the lowest profit.
After investigation by the agency:
1. The bid opening time of this project is June 30th, 20 15. Through reading relevant materials and talking with relevant parties, there is no sufficient factual basis to prove that Hu Bin still has a labor contract relationship with Zhejiang Lishi Technology Co., Ltd. before the bid opening date, and there is no sufficient factual basis to prove that Zhejiang Lishi Technology Co., Ltd. and Zhejiang Huachuang Intelligent Engineering Co., Ltd. colluded.
2. This project is a government procurement project. According to the Measures for the Administration of Public Bidding of Government Procurement of Goods and Services, these Measures shall apply to the bidding activities of government procurement units; In order to ensure the engineering quality, it has been set in the tender documents. 85% of the maximum price is taken as the risk control price. If it is lower than the risk control price, the winning bidder must submit the difference between the winning bid price and the risk control price when submitting the performance bond? ; Looking up the live video and other materials, Zhejiang Huachuang Intelligent Engineering Co., Ltd. was not found during the grading process? On-site defense has the situation of giving up the defense; The bidding documents of Zhejiang Huachuang Intelligent Engineering Co., Ltd. have been reviewed by the representatives of the purchasing unit and the bid evaluation sub-committee of the technical expert group, and it is considered that its products meet the purchasing needs, and there is no objection to its product quotation.
3. Zhejiang Huachuang Intelligent Engineering Co., Ltd. and its cooperative major equipment manufacturer provided a written explanation of low-price bidding, on the grounds that the market of this major equipment manufacturer in Zhejiang Province is vacant, and the company needs to invest a certain cost for marketing. Its plan is to open the Zhejiang market with this project as a gap, so it has reached a strategic cooperative relationship with Huachuang Intelligent Engineering Co., Ltd..
4. The products purchased by this tender are market-regulated products. According to the relevant provisions of the Price Law, bidders have the right to set their own market-regulated prices and make quotations according to their own conditions. The bidder's own situation is different, and the cost of bidding products is also different. There is no such thing? Market cost price? The cost price of the winning bidder cannot be determined by the general market price. The complainant also failed to provide evidence to prove the cost price of the award-winning products.
To sum up, this organ believes that the complainant's complaint against the traffic police brigade signal lamp, electronic police and its system platform (No.:ZFCG 20150511) of Yongjia County Public Security Bureau lacks factual basis and sufficient evidence to prove it. According to the relevant provisions of Article 56 of the Government Procurement Law of People's Republic of China (PRC), Article 10 and Item (2) of Article 17 of the Measures for Handling Complaints from Government Procurement Suppliers (Order No.20 of the Ministry of Finance), this organ decided to reject the complainant's complaint.
If you refuse to accept this decision, you may apply for administrative reconsideration to Yongjia County People's Government or Wenzhou Municipal Finance Bureau within 60 days from the date of service of this decision, or bring an administrative lawsuit to Yongjia County People's Court within 6 months from the date of service of this decision.
Yongjia county bureau of finance
Fan's decision on financial treatment
Xide County Press, Publication, Culture and Tourism Bureau:
According to the Notice of Sichuan Provincial Department of Finance on Carrying out Accounting Supervision and Inspection in 20 15 (No.8 of Sichuan Finance Supervision [2015]) and the Notice of Forwarding issued by Liangshan Finance Bureau, our bureau sent an inspection team from June 28th, 2065 438 to June 30th, 2005 to check whether your accounting in 2066 was implemented by the central government. Sangong? The use of funds; Whether to misappropriate budget funds to purchase commercial prepaid cards; Whether to use shopping cards for public consumption has been supervised and inspected. According to the inspection results, the following decisions are made:
Problems found in inspection (1) The final statement of 20 14 is inconsistent with the general ledger and subsidiary ledger of 2014. After checking the final accounts of your department for 20 14 and the general ledger and subsidiary ledger for 20 14, it is found that the data of assets, liabilities and net assets statements are inconsistent with those of the general ledger and subsidiary ledger, and do not conform to the provisions of Article 42 of the Accounting System for Administrative Units? Administrative units shall prepare financial statements in accordance with the following provisions: the financial statements of administrative units shall be prepared according to the registered and checked complete account books and other relevant materials, so as to ensure that the figures are true, the calculations are accurate, the contents are complete and the reports are submitted in time? The provisions of the.
(B) accounting is not true
1. Over-recorded income and over-listed expenditure. Spot-check your accounting vouchers and find the following problems:
(1) 1 No.2065438 On September 2, 2008, the employee provident fund of the housing provident fund management center was received and credited to? Other income? Subject; On September 23rd, No.4 certificate paid the housing accumulation fund of RMB 65,600.00 yuan withdrawn by the employees, which was included in it? Expenditure? Theme.
(2) Fu Qinuo. 1 65438 2011October1,received the employee provident fund of the housing provident fund management center, and credited it? Financial appropriation income? Subject; 1 18 10/0/8, and deposit 57,400.00 yuan of housing accumulation fund withdrawn by employees, which is included in? Expenditure? Theme.
The above behavior does not conform to Article 31 of the Accounting System for Administrative Units? Income refers to the non-repayable funds obtained by administrative units according to law. ? What about article 34? Expenditure refers to the expenses and losses incurred by administrative units to ensure normal operation and complete work tasks. ? The provisions of the.
2. The account setting is incorrect.
(1) The detailed account setting is incorrect. On March 6, 20 14, No.5 voucher paid 580,000 yuan for the revision of the General Rules of Tourism, and the expenses were classified as labor expenses; 1 1 On July 6, 2008, the cultural center produced music accompaniment 1 10,000 yuan, and the expenditure was listed as labor expenses.
The above behavior does not meet the requirements of the Accounting System for Administrative Units on the setting of expenditure subjects: classify subjects according to government revenue and expenditure? Expenditure function classification account? Detailed accounting of project-level subjects; ? Basic expenditure? And then what? Project expenditure? Detailed subjects shall be in accordance with the Classification of Government Revenue and Expenditure? Expenditure economic classification subjects? Detailed accounting of section-level accounts.
(2) The primary account is set incorrectly, and the detailed account is set irregularly, which may easily lead to long-term losses. Vocheno 1 20 14 On July 0, the borrowed arts festival funds were transferred to Zhou Ronghua private card, and the accounting voucher was debited to accounts receivable. Other accounts receivable should be Zhou Ronghua.
The above behavior does not conform to the accounting system of administrative units? Other receivables account for other receivables and temporary payments of administrative units except accounts receivable and prepayments, such as travel expenses borrowed by employees in advance, reserve funds allocated to relevant internal departments, and various prepayments that should be collected by employees. This course should be based on the category of other receivables and the liability unit (or individual) for detailed accounting. ?
3. The current account details are not standardized, resulting in long-term losses.
Vocheno 1 20 14 On July 0, the borrowed arts festival funds were transferred to Zhou Ronghua private card, and the accounting voucher was debited to accounts receivable.
The above behavior does not meet the requirements of the Accounting System for Administrative Units on the setting of accounts payable: detailed accounting should be carried out according to the creditor's unit (or individual).
(c) Misappropriation of project funds
Through inspection, it is found that out of the 20 14 expenditure, the free opening funds of art galleries and cultural centers are included in the revised 20 184.00 yuan of the General Regulations on Tourism.
The above behavior does not conform to the Notice of Sichuan Provincial Department of Finance on Issuing Special Funds for Free Development of Public Libraries (Stations) of the Central and Provincial Subsidies for Art Museums 20 14 (Sichuan Finance Education 20xx280). What is the purpose of the funds? It is specially used for the normal operation of your county art museum, public library and cultural center (station) after it is opened free of charge and provides basic public cultural services. ? The provisions of the.
(4) Failing to use the official card for settlement.
The use and handling of your company's official card for 20 14 years are as follows: 1 official card, certificate No.2 of April 20 14, RMB 5,000.00 yuan is used for the company's employees to participate in Chengdu's non-legacy work training, and the accountant directly transfers it to the employee's private card; On August 29th, on the 2nd voucher, the employees of the company went to Chengdu to report 30,000 yuan for the construction of mass culture, and the accountant directly transferred the money to the employees' private cards. /kloc-June 5, 0/6, did you attend in Chengdu? Wang Wan project? Website construction training 10000.00 yuan, and the accountant directly transfers the money to the employee's private card; None of the above expenses were settled by official card.
The above behavior does not conform to the Notice of Xide County Finance Bureau on Implementing the Compulsory Settlement Catalogue of County-level Official Cards. 20 1333)? (two) where the expenditure items included in the compulsory settlement catalogue of official cards should be settled by official cards or transfer, cash settlement is not allowed in principle. ? And Article 14 of the Measures for the Administration of Official Cards of Budget Units in Xide County (Xi Cai Fa 20 146 1)? Cardholders who are eligible to pay official expenses such as settlement travel expenses, conference expenses, entertainment expenses, sporadic purchases, etc. should pay by credit card within the credit limit of the official card? The provisions of the.
(five) failing to implement the government procurement policy in accordance with the provisions.
Check your company's asset purchase and find the following problems:
1.20xx65438+1October 22nd, No.8 voucher, 1 12700.00 yuan for the camera of Hepo Tam Station, cultural center and library;
2. With Voccino. 10 bought a digital TV set-top box in April126,000.00 yuan; On August 4th, I bought a digital TV set-top box and antenna at a price of RMB 24,865,438+000.00.
3.65438+ voucher dated 0010.2, and the purchase amount of transmitter and set-top box in Lianghekou area is 309,344.00 yuan; 65438+10.2, and the purchase price of TV cards and set-top boxes is 17 1226.00 yuan;
4.65438+2000.00120, No.3 coupon for buying clothes to participate in the fourth Liangshan minority art festival;
5. 1 65438+1 month1voucher,1pickup truck, 160000.00 Yuan, without the approval form of the government vehicle management office.
The above-mentioned behavior fails to implement centralized procurement in the way stipulated in the Government Procurement Law, which is inconsistent with Article 22 of the Financial Rules of Administrative Units? Administrative units shall strictly implement the centralized treasury payment system and the government procurement system? Rules.
(six) the asset management system is not perfect, and the asset inventory system has not been established.
Unit asset management: I found that your unit did not make regular or irregular inventory of assets. Does this not conform to Article 37 of the Financial Rules for Administrative Units? The administrative unit shall strengthen the management of accounts receivable and temporary payments, strictly control the scale, and clean up in time, and shall not pay off accounts for a long time. ? What about article 43? Cultural institutions shall establish and improve the management system of fixed assets and strengthen the maintenance of fixed assets. Cultural institutions shall make an inventory of fixed assets regularly or irregularly. A comprehensive inventory should be conducted before the end of the year to ensure that the accounts are consistent with the facts? The provisions of the.
(seven) the expenditure bill does not meet the requirements.
Upon inspection, your company's accounting data has the following problems:
1.20xx certificate No.8 on June 25th, and the expenses incurred? The design and production cost of the trademark of Yi hometown138,000.00 yuan,? The advertising space rental fee and advertising production and distribution fee in Yi hometown are 98,000.00 yuan. The design fee for the hometown of Yi people and the logo of the hometown of Yi people is 40,000.00 yuan, which is 276,000 yuan. The signing party is Xide County Yiyuan Advertising Decoration Department, and the drawer is Chengdu Tianyijia Advertising Co., Ltd. Xichang Branch, and the issuing subject is inconsistent with the signing subject.
Voucher No.2.20xx on July 3rd, paid to Boluolada Township Central School? 6. 1? The gift money is 2000 yuan, which is paid with the receipt issued by Bolorada Township Central School.
3.2011July 5, 2004, the maintenance of Huxiang comprehensive cultural station was 30,000.00 yuan, without contract and acceptance certificate, which was included in the contractor's cement invoice and no construction invoice was issued.
The above behavior does not conform to Article 24 of the Financial Rules of Administrative Units? Administrative units shall strengthen the management of all kinds of bills according to law, ensure that the sources of bills are legal, the contents are true and the bills are used correctly, and shall not use false bills? The provisions of the.
(8) The original bill is incomplete.
Upon inspection, the original expenditure list of your company 20 14 has the following problems:
VoucherNo. 65438+8: The fee for attending the 4th National Art Festival on June 27th 150000.00 yuan is not attached;
2. On June 3rd, 2 certificates, go to Maoxian County, Aba Prefecture to attend? Library automation application and management, daily troubleshooting of servers, Sichuan public library regulations? The training course costs 4000.00 yuan, with no attachments.
Does the above behavior not conform to Article 48 of the Basic Accounting Work Standard? Basic requirements for original vouchers Article 7 For economic business approved by higher authorities, approval documents shall be attached to the original vouchers; Where the approval document needs to be filed separately, the name, date and document name of the approving authority shall be indicated on the certificate? .
(nine) the accounting personnel of the unit have no accounting qualification certificate.
By the end of 20 14, the accountants of your company have not obtained the qualification certificate of accounting practice. Does this behavior not conform to Article 10 of the Basic Accounting Work Standard? All units should be equipped with accounting personnel with accounting certificates according to the needs of accounting business. Personnel who have not obtained an accounting certificate shall not engage in accounting work? The provisions of the.
Second, decide
(a) 20 14 final statement is inconsistent with 20 14 general ledger and subsidiary ledger. According to Article 20 of the Accounting Law of People's Republic of China (PRC)? Financial and accounting reports shall be prepared in accordance with the audited accounting books and relevant materials, and conform to the requirements of this law and the unified accounting system of the state on the preparation, providing objects and providing time limit of financial and accounting reports? Regulations, order your unit to correct immediately, conduct accounting in strict accordance with the Basic Accounting Standards, fill in accounting vouchers, register accounting books, and prepare financial reports.
(two) accounting untrue behavior. According to Article 14 of the Accounting Law of People's Republic of China (PRC)? Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit. ? Regulations, order your unit to correct immediately, conduct accounting in strict accordance with the Basic Accounting Standards, fill in accounting vouchers, register accounting books, and prepare financial reports.
(3) Misappropriation of project funds by 20 184 yuan. According to Article 6 of the Regulations on Punishment of Financial Violations? State organs and their staff have one of the following acts of using and defrauding financial funds in violation of regulations, and shall be ordered to make corrections and adjust relevant accounting subjects; (2) Interception or misappropriation of funds; ? Regulations, order your unit to correct, adjust relevant accounting accounts, advance special funds, and use project funds in strict accordance with the measures for the management of special funds.
(four) do not use the official card to settle office expenses, conference expenses and official reception expenses. According to the Notice of Xide County Finance Bureau on Implementing the Catalogue of Compulsory Settlement of County-level Official Cards and the Measures for the Administration of Official Cards of Xide County Budget Units, your unit is ordered to correct immediately, and the settlement of official cards in the future will be implemented according to the catalogue of official card settlement.
(five) the purchase of cameras, digital TV set-top boxes, clothing and other acts that are not handled in accordance with government procurement procedures. According to Article 74 of People's Republic of China (PRC) Government Procurement Law, if the purchaser fails to entrust a centralized procurement agency to implement centralized procurement for government procurement projects, the government procurement supervision and management department shall order it to make corrections; Refuses to correct, stop paying funds according to the budget, and be punished by the superior administrative department or the relevant authorities according to law. ? The provisions of the. Order your unit to rectify immediately, put an end to budget-free procurement, and the procurement activities within the centralized procurement catalogue and above the procurement limit standard must be included in the centralized government procurement.
(six) the asset management system is not perfect, and the asset inventory system has not been established. According to Article 17 of the Accounting Law of People's Republic of China (PRC)? All units shall regularly check the accounting book records with the physical objects, funds and related materials to ensure that the accounting book records are consistent with the actual amounts of the physical objects and funds? Provisions, order your unit to make corrections within a time limit, and conduct regular asset cleaning and inventory.
(seven) the behavior of non-compliance of expenditure bills and incomplete original bills. According to Article 42 of the Accounting Law of People's Republic of China (PRC)? Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions? Order your unit to make corrections within a time limit, improve relevant accounting materials and adjust relevant accounting subjects.
(eight) the behavior of accounting personnel without accounting qualification certificate. According to Article 42 of the Accounting Law of People's Republic of China (PRC)? The appointment of accountants does not conform to the provisions of this law? Order your unit to make corrections within a time limit and strictly implement the responsibilities of accounting posts and certified personnel.
After receiving this decision, your unit should make rectification in time and report the rectification to the Xide County Financial Supervision and Inspection Bureau within 30 days. In the future, we will continue to conscientiously implement the Accounting Law of People's Republic of China (PRC), the Procurement Law of People's Republic of China (PRC), the Basic Accounting Work Standard, the Measures for the Management of Special Funds, the Financial System of Cultural Institutions, the Notice of Xide County Finance Bureau on Implementing the Compulsory Settlement Catalogue of County-level Official Cards, and the Measures for the Management of Official Cards of Xide County Budget Units to standardize the basic accounting work.
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Fan Wensan, Financial Treatment Decision
Take the house rent of Zhoushan Branch of Zhejiang Fan Hua Engineering Supervision Co., Ltd. from June to June 2009 as an example: 165438+ 10/2500 yuan. The total rental income of the above-mentioned houses is 37,500 yuan, which has not entered the administrative account but entered the daily account of the canteen, and is used for various expenses of the staff of the bureau in the canteen. (II) Problems found by the extended inspection of archives and materials business departments at lower levels 1. The company was established without approval and did not set up accounting books as required. In July 2007, Zhang Yourong (hereinafter referred to as? Sales department? ), with a registered capital of 50,000 yuan. The registered capital comes from the asset disposal fund when the archival supplies business department of the former archival society was revoked. The legal representative is Le Mou (temporary worker of the District Archives Bureau). Business license and tax registration are both registered by individuals. The business premises are located on the first floor of the office building of the District Archives Bureau, and the business scope is file arrangement and file supplies sales. The business department employs 10 temporary workers mixed with the district archives bureau, and the salary of temporary workers is arranged by the district financial budget. Judging from the inspection, the business of the business department belongs to the business scope of the archives bureau, and its personnel, finance and assets are managed by the archives bureau. In fact, it should be a subordinate enterprise of the archives bureau. However, at the time of registration, the Archives Bureau did not go through the relevant examination and approval procedures with the relevant departments of the district government and the state-owned assets department according to the prescribed procedures, but set up a personal company without authorization. From its establishment in July 2007 to the inspection date, the business department did not set up a formal set of accounting books in accordance with the provisions of the Accounting Law, but used notebooks for daily account accounting. 2. From June 2007 to August 2009, the District Archives Bureau paid the employee welfare fund in the operation department, and the District Archives Bureau paid the official employee welfare fund11900 yuan, of which 15898 yuan and Gu Aiding 96002 yuan. Two. Decision (1) Renting or renting the house without bidding does not conform to the provisions of Article 3 of the Notice of the Office of the People's Government of Putuo District, Zhoushan Municipality on the Trial Measures for the Management of Public Assets Rental (No.201No.2004)? The lease of public assets shall be carried out in the bidding center in a unified way, and shall be supervised by the district bidding management office? The provisions of the. Order your unit to declare to the district bidding center to enter the unified bidding platform when the lease contract expires, and the rental income will be included in the comprehensive budget of the unit. (2) The Putuo District Archives Bureau set up an archival supplies business department without approval, and failed to set up accounting books as required, which did not conform to the provisions of Article 3 of the Accounting Law of People's Republic of China (PRC)? All units must set up accounting books according to law and ensure the truthfulness and completeness of accounting books. ? And Article 15 of the Implementation Measures for Unified Financial Accounting of Administrative Institutions in Putuo District of Zhoushan City (Zhou Pu Fazheng [2004] No.79)? All income of administrative institutions should be included in the comprehensive budget of the unit and unified management should be implemented? The provisions of the. Order your unit to cancel the integrity archives and materials business department from the relevant departments within a time limit. After the business projects are declared to the price department and the business license is obtained, your unit will operate on its own, and all the operating income obtained will be included in the comprehensive budget of the unit. (For the punishment of this problem, a financial penalty decision will be issued according to the financial penalty procedure). (3) The employee welfare fee charged by the District Archives Bureau in the operation department is11900 yuan, which does not conform to Article 16 of the Accounting Law of People's Republic of China (PRC)? All economic and business matters occurring in each unit shall be uniformly registered and accounted for in the accounting books set up according to law. The provisions of the. (For the punishment of this problem, a financial penalty decision will be issued according to the financial penalty procedure). 20 10 April 22