According to the style of the National Summary Table of Problems of Violation of the Spirit of the Eight Central Provisions issued by the Central Commission for Discipline Inspection, problems of violation of the spirit of the eight central provisions are mainly manifested in the form of 8+X, specifically including violations of the spirit of the eight central provisions of public money for food and drink, public money for domestic travel, public money for overseas travel, violations of the provision of the use of official vehicles, irregularities in the use of buildings, illegal issue of the building and halls and halls and halls, violations of the distribution of Subsidies or benefits, the illegal receipt of gifts and gratuities, wedding and funeral celebrations and other (providing or accepting excessive standards of hospitality, accepting or using public funds to participate in high-consumption entertainment and fitness activities, illegal access to private clubs, leading cadres, housing violations, etc.).
Among these issues, building halls and premises violations, illegal acceptance of gifts and gratuities, large-scale wedding and funeral celebrations, acceptance of excessive standards of hospitality, acceptance of high-consumption entertainment and fitness activities, illegal access to private clubs, leading cadres, housing violations, etc., generally does not involve financial expenditures, difficult to be reflected in accounting accounts and vouchers, and need to rely on letters and visits to report, talk, random checks to verify personal matters and other inspection methods to be Discovered; public money traveling abroad (in the country) is rarely encountered in county-level inspection practices. Therefore, in the financial information and vouchers may be found in the inspection of the problem mainly in violation of public funds, public funds, domestic tourism, violation of the use of official vehicles, violation of the granting of allowances or benefits, violation of the gifts and gratuities, to provide excessive standard reception, using public funds to participate in high-consumption recreational and fitness activities, and other seven situations.
The above seven situations in the accounting belongs to the category of expenditure, should focus on the inspection unit's financial information, including the general ledger of expenditure, ledger and bookkeeping vouchers, original vouchers, etc., to focus on.
Two, access to financial information before the preparatory work
(a) centralized inspection stationed, the inspected unit is required to truthfully provide all the financial information, and arrange for a person to do a good job of registration and handover. Specific operation, each inspection team are equipped with professional financial auditors, can draw on the practice of carrying out audit operations, require the main person in charge of the inspected unit, the person in charge of finance and accounting, cashier signed a letter of commitment, commitment to provide accounting vouchers, accounting books, accounting statements, bank account opening account number, and other financial information is true and complete; provided information such as there is untrue, incomplete situation, is willing to bear the corresponding responsibility. And especially emphasize the completeness, from the source to avoid the possible situation of petty cash and off-the-books.
(2) Strengthen communication and exchange, talk with the inspected unit in charge of finance, accounting, cashier, etc., to understand the overall situation of the unit's income and expenditure, financial reimbursement procedures, major expenses and reimbursement of the person in charge of all aspects of the person in charge and the person in charge and the use of the unit's management of the official card, etc., to understand the financial operation system of the inspected unit and the overall general situation, and do Targeted to go through the books and vouchers.
(3) If the inspected unit has independent accounting secondary units, it is recommended to extend the secondary units, and include the expenditures of the secondary units in the scope of inspection, so as to prevent the expenditures that should be borne by the local departments from being shifted to the secondary units. Then it is concerned about whether there is sitting on the income, whether the strict implementation of the two lines of income and expenditure, will be some of the rent, management fees, assets sold disposal proceeds and fines and other compliance or illegal income intentionally concealed, not included in the accounts of the level of accounting, illegal expenditure.
Third, the methods of accessing financial information and the focus of attention
One is to view the general ledger of funding expenditures. Since Yucheng City's funding budget is arranged on a flat-rate per capita basis, with a standard of 6,000 yuan per person per year for the number of people on the staff and 20,000 yuan per vehicle per year, there is generally little change, and in the case of a more effective budget execution, the total amount of funding expenditure in the general ledger for the various years should not be very different; if there is an exceptionally high or exceptionally low level of funding for the years in question, the focus of attention should be on the reasons for that; if there is an overspending situation, detailed information on the funding should be provided. If there is an overspending situation, we should know in detail whether the source of funding is compliant; there are also units in order to avoid the end of the year unused zero-balance account quota by the municipal finance recovery, there is a surprise centralized reimbursement of the situation, we should pay attention to the fourth quarter of the budget year, the Chinese New Year, the Mid-Autumn Festival, and the main person in charge of the departure of the handover of the special nodes to understand the rationality of the expenditures. The reasonableness of the expenditure.
The second is to check the detailed account of expenditure. The detailed account is generally set up with office expenses, travel expenses, official hospitality expenses, meeting expenses, postage, printing costs, official vehicle operation and maintenance costs and other goods and services expenditure and other secondary subjects. According to the provisions of the three public expenses such as expenses for going abroad on official business, purchase and operation of official vehicles, and official hospitality expenses, etc., there will only be a decrease but not an increase; travel expenses and conference expenses belong to the "one-issue-one-report" category, and it is easy to differentiate between the scope of reimbursement and time of reimbursement; the amount of postal and telecommunication expenses and printing expenses is generally not large and the invoicing unit is relatively fixed; the focus should be on the changes in the expenditure of office and other commodities and services. If the amount of office expenses and other commodity service expenditures exceeds the normal level in a certain year, we should pay attention to it when checking the original documents, and find out whether there are unreimbursable daily necessities, gifts, hospitality, high-grade cigarettes and liquors, etc. to be charged. The above by checking the general ledger and ledger, the inspected unit expenditure scale, composition and so on have an overall understanding and grasp.
Three is to look through the expenditure vouchers. In practice, due to the uneven business level of the accounting staff of each unit, the accounting content of each secondary accounts to understand, grasp the scale is not uniform and other objective reasons; as well as in order to achieve the purpose of reducing the three public funds and other purposes, deliberately blurring the boundaries between the relevant accounts of the subjective reasons, resulting in some units of account processing is not standardized, the accounting treatment of the subject is in error. Since the purpose of our inspection is to identify problems, not to audit and reconcile the accounts, we should focus mainly on going through the original expenditure vouchers.
(a) office expenses. Check the office supplies shopping invoices, whether attached to the shopping detail list; have a detailed list, check the list of unit price, quantity is reasonable; no list, focus to be concerned about, especially the special amount of invoices, one or several consecutive sheets add up to a whole hundred thousand; abnormally high amount of invoices, thousands of thousands of invoices; special time invoices, Spring Festival, Mid-Autumn Festival and holidays; field shopping invoices, Debaigui and Ginza; even number but long time interval of ordinary invoices; and a one-time reimbursement of multiple fixed-amount invoices, etc., as a doubtful point in the conversation session to ask the accounting staff or the operator.
(ii) Travel expenses. Check the original documents such as business trip air tickets, bus tickets, accommodation invoices, whether they are followed by business trip approval slips, and whether the standards are strictly enforced in the document "Yucheng City Municipal Organs Travel Expense Management Measures" (YUOFa No. 201422): inter-city transportation expenses are reimbursed on the basis of documents according to the level of the means of transportation used (departmental level and below, high-speed rail/motor train second-class seats, third-class class of the ship, and economy class of the airplane); accommodation expenses are within the standard limits Reimbursement of accommodation expenses within the standard limit; Meal allowance and in-town transportation expenses are reimbursed according to the stipulated standards, which are RMB 100 and RMB 80 per day respectively; if accommodation actually occurs without an invoice for accommodation expenses, accommodation expenses shall not be reimbursed, and in principle, inter-city transportation expenses, meal allowance and in-town transportation expenses shall not be reimbursed either; for the same-day round trip to and from downtown of Texas, the reimbursement of inter-city transportation expenses, meal allowance and in-town transportation expenses shall be reimbursed in accordance with the stipulations; for those who travel on official cars of the unit If you travel by your own car, you shall not be reimbursed for the city transportation fee; and you shall not be reimbursed for unapproved business trips and expenses exceeding the scope and standard. Then, according to the travel ticket, bus ticket and other Converse travel time, combined with the unit attendance assessment form, check whether the travel expenses are real, focusing on whether there is not in the travel date of the bills and in the travel date but has nothing to do with the travel costs of the purchase of daily necessities, office supplies of other bills.
(3) Official hospitality. Publicly-funded meals and drinks are limited to normal official receptions. Check whether original documents such as catering invoices, accommodation invoices, official letters from sending units and reception lists are complete, and whether the standards are strictly enforced in the documents "Notice on Regulating Domestic Official Reception of Municipal Organs" (YUOF 201420) and "Measures for Managing Funds for Reception of Foreign Guests of Municipal Organs of Yucheng City" (YUOF 201421): the Yucheng Hotel is the city's only designated reception venue; meal standards, breakfast not exceeding 60 yuan per person; lunch and dinner not exceeding 80 yuan per person for the central, provincial and departmental levels, 70 yuan per person for other personnel from outside the city, 60 yuan per person for personnel from within the city, and 40 yuan per person for working meals; home-cooked food should be supplied, and high-class dishes, cigarettes and alcohol are strictly prohibited. Accommodation standards, reception of provincial ministerial-level cadres can be arranged ordinary suites, the Office of the Bureau level and the following personnel to arrange single rooms or standard rooms. Focus on the existence of food and beverage reimbursement documents outside the designated reception venues.
(iv) meeting expenses. The inspected unit should be asked for the meeting program agenda and budget list, the sign-in book of the participants and other supporting materials, focusing on whether the cost expenditure exceeds the budget, and whether there is the use of public funds to buy souvenirs and valuable gifts. For general units, the number of larger-scale meetings held each year is limited, and the unit of general awareness and participation is high, can be in the conversation stage to understand the corroboration.
(E) official vehicle operation and maintenance costs. On the purchase of vehicles, check the unit fixed assets account, understand the approval of the purchase of vehicles and the actual purchase of vehicles, the actual use of vehicles is consistent, whether or not the strict implementation of the "double 18" standard, whether or not there is a bus private trailer, change cars, borrowing cars and other issues; on the use of buses, access to the gas card refueling lists, summarize and calculate the fuel consumption of a single car, the cost of repairs, Vehicle insurance and other basic information, to see whether there is a single refueling volume over the tank volume, gasoline car with diesel, single-vehicle fuel consumption is abnormally high and obviously against the common sense of the situation, and then according to the date to find out whether there are holidays and other special time nodes of the bus closed to illegal refueling, the existence of the problem of private use of the bus and the private car.
(F) other goods and services expenditure. Generally infrequent or not easy to categorize the cost of expenditure, accounting staff is not easy to deal with, the number of pens is generally not much, you can pick a large amount, centralized reimbursement vouchers, pen by pen to ask the accountant or the operator. Check the financial information of the inspected unit as a proven inspection method, should focus on the use of inspection practice, but can not be completely relied upon, should be used in conjunction with other inspection methods such as conversations, letters and interviews, talks, and so on, to corroborate each other, so as to find and lock the clues to the problem, and will lead the inspection work to depth.