The Hubei Provincial Department of Finance issued the Notice of the Provincial Department of Finance on the Unified Management of the Approval Template for Financial Expenditure Reimbursement of Provincial Units (Cai E Ban Fa [20 18] 14), which is divided into two parts: the Approval Template for Financial Expenditure of Provincial Units in Hubei Province and the Elements and Procedures for Official Expenditure Reimbursement of Provincial Units in Hubei Province, which is a good reference and study for strengthening the financial norms of administrative institutions.
For example, standardized approval documents, normal approval basis, key contents of approval elements, attached original vouchers and attachments, expenditure scope, reimbursement standards, reimbursement procedures, risk points, negative list, etc. Everything is fine.
Although all units have similar documents and systems, they are not standardized. According to the actual work of the unit, we can study and formulate the financial management norms of the unit, such as the factors and procedures for reimbursement and approval of travel expenses, temporary overseas (border) expenses, domestic official reception expenses, business reception expenses, foreign affairs reception expenses, conference expenses, training expenses, subsidy funds for resident (poverty alleviation) teams, and party building activities expenses of grassroots party organizations.
The following two cases are for your reference, namely, the elements and processes of the approval of travel expenses reimbursement, and the elements and processes of the reimbursement of funds for grassroots party building activities.
Elements and process of travel expense reimbursement approval
I. Policy basis
1. Notice of the Provincial Department of Finance on Printing and Distributing the Measures for the Administration of Travel Expenses of Provincial Party and Government Organs in Hubei Province (Cai E Hangfa [2065 438+04] 165 438+0No.)
2. Notice of the General Office of the Provincial Department of Finance on Printing and Distributing the Measures for the Administration of Travel Expenses of Provincial Party and Government Organs in Hubei Province (No.089 [2065] of Hubei Finance Office)
3. Notice of the Provincial Department of Finance on Adjusting the Travel and Accommodation Standards of Provincial Party and Government Organs (Cai E Hangfa [2065438+05] No.90)
4. Notice of the Provincial Department of Finance on Defining the Accommodation Standard of Provincial Party and Government Organs on Business Travel Outside the Province (E-Finance Bank [2065 438] 17)
Two. Elements and key contents of reimbursement approval
(a) Elements of prior approval
1. Name and position of business traveler. Business trip reason 3. Location of business trip. Means of transportation. Estimated number of days.
(two) the original documents and attachments required for the approval of reimbursement.
1. Travel approval form 2. Travel expense reimbursement form 3. Inter-city transportation act 4. Accommodation invoice. Business card settlement bill 6. Travel expenses and other relevant attachments (including meetings, training notices, inspection documents, invitations, investment plans and budgets, inspection requests and reports, etc.). ).
(3) Expenditure scope
Travel expenses include inter-city transportation, accommodation, food subsidies, local transportation and other expenses.
(4) Expenditure standards
1. Intercity transportation fee: take the corresponding means of transportation according to the level;
2. Accommodation fee: reimbursed according to the invoice within the standard upper limit;
3. Food allowance: 100 yuan/person/day;
4. Transportation expenses in the city: 50 yuan/person/day in the province and 80 yuan/person/day outside the province;
5. Other expenses: including booking fee, traffic accident insurance (except those purchased by the company), civil aviation development fund, fuel surcharge, approved refund and change fee, etc. , according to the actual reimbursement.
(five) involving self-made vouchers:
Self-made proof of accommodation fee (actually staying in remote mountainous rural areas but unable to obtain accommodation invoice)
Third, the reimbursement approval procedures
Remarks: Provincial units can make appropriate adjustments to the reimbursement approval procedures according to the internal workflow.
Four. Potential risk points and prevention and control measures
1. Prior approval of risks
Risk point: the examination and approval leader is not strict with the reasons for business trip, resulting in no substantive content and business trip in disguise.
Prevention and control measures: Relevant leaders should strictly examine and approve business trips, and examine and approve business trips according to work items and work contents. It is strictly forbidden to travel without substantive content and clear official purpose.
2. Review the risks afterwards
Risk point: transfer travel expenses to subordinate units, enterprises or other units; The attachment of the travel expense reimbursement form is incomplete; The authenticity or expense standard of the bill has not been strictly examined, and there are problems such as expanding the scope of travel expenses reimbursement and raising the travel expenses standard.
Prevention and control measures: strengthen the research on official expenditure system, strengthen financial audit, and it is strictly forbidden to transfer travel expenses to subordinate units, enterprises or other units. The financial personnel of the unit should strictly review the travel expenses according to the regulations, strengthen the review of the attachments of the bills, and ensure that the sources of the bills are legal, the contents are true, complete and compliant; Expenses beyond the scope and standards will not be reimbursed.
Compensation of negative list of verb (abbreviation of verb)
1. It is strictly forbidden to travel in any name or form, and to study, exchange and inspect in different places between departments without substantive content, clear official purpose and substantive content;
2 travel expenses shall be borne by the sending unit and shall not be passed on to subordinate units, enterprises or other units.
3 other acts in violation of the eight provisions.
Elements and Process of Approving Fund Reimbursement for Grass-roots Party Building Activities
I. Policy basis
Notice of the Provincial Department of Finance and the Working Committee of Provincial Organs on Printing and Distributing the Measures for the Management of Funds for Party Building Activities of Grass-roots Party Organizations of Provincial Organs in Hubei Province (Cai E Hangfa [2065 438+08] 165 438+0)
Two. Elements and key contents of reimbursement approval
(a) Elements of prior approval
1. Names and positions of party building activists. Content of party building activities. Location of party building activities 4. Means of transportation. Estimated number of days.
(two) the original documents and attachments required for the approval of reimbursement.
1. Party building activity approval form 2. Party building activity expense reimbursement form 3. Inter-city transportation act 4. Accommodation invoice
5. Meal invoice. Lecture fee receipt table 7. Car rental invoice 8. Party building activity official card settlement bill and related accessories (including party building activity plan, relevant party building activity notice documents, etc.). ).
(3) Expenditure scope
Expenditure items of party building activities include: inter-city transportation, accommodation, catering, lectures, car rental, venue fees, information fees and other expenses.
(4) Expenditure standards
1. Inter-city transportation fee: refer to the relevant regulations on travel expenses and take the corresponding means of transportation by level, and be reimbursed by the bill;
2. Accommodation fee: according to the relevant provisions of travel expenses, it will be reimbursed according to the invoice within the standard upper limit;
3. Food allowance: within the food allowance standard stipulated in the travel expenses (100 yuan/person/day), it will be reimbursed by the bill. If you only eat once a day, the per capita food expenses will not exceed 40 yuan, and you will be reimbursed by the bill;
4. Explanation fee: According to the relevant standards of training fees, the maximum per class hour for deputy senior technical professionals is not more than 500 yuan, and the maximum per class hour for senior technical professionals is not more than 1 ,000 yuan, and the maximum per class hour for academicians and national famous experts is generally not more than 1, 500 yuan;
5. Car rental fee: If it is really necessary to travel in groups, the car rental fee for buses (more than 25 seats) shall not exceed 1.500 yuan/vehicle/day, and for buses (less than 25 seats) shall not exceed 1.000 yuan/vehicle/day;
6. Site fee: per capita shall not exceed 50 yuan every half day;
7. Other expenses: Other related expenses, including information fees, will be reimbursed by bills after approval.
(5) Self-made vouchers
Homemade vouchers for accommodation and lecture fees.
Third, the reimbursement approval procedures
Remarks: Provincial units can make appropriate adjustments to the reimbursement review procedures according to their internal work processes.
Four. Potential risk points and prevention and control measures
1. Prior approval of risks
Risk point: at the beginning of the year, the unit did not make the annual party building activity plan in time; The scale of party building activities has expanded; The lecture fee exceeds the standard.
Prevention and control measures: strengthen the research on the official expenditure system, establish an examination and approval system for the preparation of party building activity plans, prepare annual party building activity plans in strict accordance with the requirements of documents, strictly check the approval of party building activities by leaders, and strictly examine and approve party building activities according to content, form, time, place, number of people and required funds. Once the plan is approved, it shall not be adjusted in principle.
2. Review the risks afterwards
Risk point: individuals receive transportation subsidies and food subsidies; Incomplete annexes for reimbursement of party building activities; Expenses unrelated to party building activities are included in party building activities.
Prevention and control measures: strengthen the study of official expenditure system and strengthen financial audit. Inter-city transportation expenses in party building activities refer to the relevant provisions of travel expenses, and are reimbursed by bills according to standards, and individuals may not receive transportation subsidies; According to the relevant provisions of travel expenses, meals are reimbursed by bills within the standard of travel expenses and food subsidies, and individuals do not receive food subsidies; The financial personnel of the unit should audit the expenses of party building activities in strict accordance with the regulations, strengthen the audit of bill attachments, and settle the expenses according to the facts; Expenses beyond the scope and standards will not be reimbursed.
Verb (abbreviation for verb) negative list of approved reimbursement
1. It is strictly forbidden for individuals to receive transportation subsidies and living allowances in party building activities.
2. In principle, Party building activities shall not be carried out outside the province.
3. It must be organized by itself, and the activity organization shall not be entrusted to travel agencies and other units.
4. Party building activities are generally not carried out by plane.
5. In principle, all grass-roots party organizations shall not carry out party building activities outside their permanent residence more than once a year.
6. It is strictly forbidden to arrange public travel in the name of party building activities; It is strictly forbidden to carry out party building activities in scenic spots explicitly prohibited by the CPC Central Committee and the State Council; It is strictly forbidden to organize dinners or arrange banquets in the name of party building activities; It is strictly forbidden to organize high-consumption entertainment and fitness activities; It is strictly forbidden to purchase fixed assets such as computers, photocopiers, printers and fax machines and other expenses unrelated to party building activities; It is strictly forbidden to withdraw funds to set up a "small treasury"; It is strictly forbidden to issue any form of personal allowance; It is strictly forbidden to pass on the expenses of party building activities. Do not accept banquets and help arrange meals from other units, and pay for meals.
7 other acts in violation of the eight provisions.