Shanghai Municipal People's Congress Standing Committee:
The xx meeting of the Standing Committee of the xx Municipal People's Congress heard and considered the audit report on the budget implementation and other financial revenues and expenditures of the xx Municipal Government in Shanghai. Entrusted by the Municipal People's Government, the Municipal Audit Bureau now reports the rectification of relevant problems found in this report as follows:
The leaders of the municipal government attach great importance to the problems found in the implementation of the budget at the corresponding level and other financial revenue and expenditure audits in xx years. On July 30th, Mayor Han Zheng presided over an executive meeting of the municipal government, asking relevant departments to sort out the problems found in xx annual municipal budget implementation and other fiscal revenue and expenditure audits in time, conduct in-depth research and conscientiously implement rectification opinions; It is necessary to comprehensively analyze, establish a long-term mechanism and improve the management system. It is necessary to promote scientific and democratic decision-making, efficient implementation according to law, and strict and effective supervision through rectification, ensure that operational links such as decision-making, implementation, and supervision are mutually constrained and coordinated, constantly standardize the operation of power, improve administrative efficiency, and safeguard the interests of the state and the masses. The leaders in charge of the municipal government have repeatedly given instructions and held special meetings on the problems found in the audit, requiring relevant departments to actively strengthen research, comprehensively find out the reasons, draw inferences from others, conscientiously implement rectification measures, further improve management measures and improve relevant systems.
The Municipal Audit Bureau resolutely implements the deliberation opinions of the Standing Committee of the Municipal People's Congress, conscientiously implements the relevant requirements of the municipal government, earnestly establishes and improves the audit return visit system, the audit rectification follow-up audit system, the audit rectification work report system and the audit rectification work linkage mechanism, and continuously strengthens the audit rectification follow-up inspection. By strengthening the implementation of the system and improving the follow-up measures, the comprehensive follow-up inspection of the rectification of the audited units was completed in time. The inspection results show that the relevant departments and units attach great importance to the problems found in the audit, implement the audit decisions according to law, actively adopt audit opinions and suggestions, and earnestly do a good job in rectification. The audit supervision has achieved good results.
Relevant departments and units resolutely implement audit decisions, actively adopt audit opinions and suggestions, carefully formulate rectification work plans, take effective measures, and continuously increase rectification work. The first is to strengthen organizational leadership. The leaders of the Municipal Development and Reform Commission, the Municipal Economic Commission, the Foreign Affairs Office of the municipal government and other departments attached great importance to the audit and rectification work, and specially presided over a special meeting to inform the audit situation, study the rectification plan, and clarify the specific problems, time nodes and responsible persons of the rectification; The leaders of the Municipal Public Security Bureau and other departments instructed to do a good job in rectification; The leaders of the Municipal Cultural Management Committee, the Municipal Archives Bureau and other departments personally grasped the deployment and implemented it by self-examination. The second is to strengthen education and training. Municipal State-owned Assets Supervision and Administration Commission, Municipal Women's Federation and other departments organized special education and training on financial laws and regulations and accounting knowledge competitions around the problems found in the audit, effectively improved the professional quality and management level of accounting personnel and management personnel, and continuously improved the effectiveness of audit rectification. The third is to strengthen system construction. Municipal Water Affairs Bureau, Municipal Medical Insurance Bureau, Municipal Council and other departments focus on the problems found in the audit, do a good job in the construction of long-term mechanism, actively improve relevant systems, improve internal control mechanism and management system, strengthen supervision of subordinate units, and continuously improve management efficiency and level.
First, the Municipal Finance Bureau organizes the implementation of the municipal budget and the audit and rectification of tax collection and management of the Municipal Local Taxation Bureau.
(a) in view of some non-tax revenue collection and management problems, the Municipal Finance Bureau has jointly issued a document with relevant departments to conduct a special inspection on the implementation of the reform of collection and separation of administrative fees at the municipal level. According to the special inspection, the Municipal Finance Bureau will continue to improve the non-tax revenue management information system, and timely implement the collection and separation of the collection points with mature conditions. The Shanghai Arbitration Commission has turned over all the funds of 6.44 million yuan in the transitional account that have not been paid in time according to the regulations.
(II) In view of the problem that some funds are not included in the departmental budget management, the Municipal Development and Reform Commission, the Municipal Finance Bureau and the Municipal Bureau of Premises and Resources have jointly studied and formulated relevant management measures, which stipulate that the land transfer business expenses involved in the land transfer contract signed from xx year 65438+ 10/0 should be included in the departmental budget management.
(3) Some enterprises have the problem of illegal advance payment of 654.38+88 million yuan. The illegal advance payment of RMB 9,654.38+0,654.38+0.8 million by some enterprises in Qingpu and Putuo District of xx has been deducted from the tax payable by xx enterprises, and the illegal advance payment of RMB 96.93 million by another enterprise has been handled by Putuo District Taxation Bureau and relevant formalities have been actively handled.
(4) With regard to the problem that some taxes were not collected in time or in full, 62.78 million yuan, except for the property tax of 80,000 yuan in Putuo District, which was not collected in time due to serious losses of enterprises, the rest were collected in time or dealt with at the time of final settlement.
(V) For the problem that the scope of property tax collection has not been adjusted in time, the Municipal Local Taxation Bureau has carried out research work on amending the detailed rules for the implementation of property tax in this Municipality, and completed the research report in June of xx, and the municipal government will adjust the scope of property tax collection accordingly.
(VI) The Municipal Local Taxation Bureau has improved the system setting in view of the lack of institutional norms for the management of tax arrears. After the due date of tax arrears is 15 days, the system will automatically prompt to issue relevant tax bills and send them to the tax arrears statistics system. The Fourth Inspection Bureau issued a tax penalty decision of 5.97 million yuan, and Qingpu Tax Branch has issued a tax enforcement decision. As of September 20, xx, the warehousing tax has been collected by 24 1 10,000 yuan, and another 3.56 million yuan has been taken to strengthen the rectification due to the serious shortage of funds and serious debt disputes of tax arrears companies.
Two, the city level transfer payment audit rectification.
(1) In view of the inconsistency in the compilation scope of final accounts of related expenditures in some districts and counties, which leads to the inaccurate basis of transfer payment distribution, the Municipal Finance Bureau further strengthened the guidance on the compilation of final accounts of districts and counties, and urged the districts and counties to strengthen the management of final accounts, so as to truly reflect the actual situation of districts and counties.
(2) The Municipal Finance Bureau will study and take corrective measures to solve the problem of large balance of transfer payment funds and irregular use of some funds. Starting from xx, the transfer payment plan of this city will be reported to the municipal government before the end of August every year, and it will be implemented in districts and counties in time after approval, effectively solving the problem that the budget of districts and counties in that year is difficult to complete because the plan is not issued in time. The balance of transfer payments to Chongming County and Fengxian District in xx years has been arranged and allocated during the year. The Science and Technology Committee of Putuo District and the Science and Technology Committee of Yangpu District respectively adjusted the popular science subsidy funds of1160,000 yuan and 950,000 yuan in the xx budget.
Three. Audit and rectification of departmental budget implementation and other financial revenues and expenditures
17 Municipal Development and Reform Commission, Municipal Economic Commission, Municipal Public Security Bureau, Municipal Water Affairs Bureau, Municipal Population and Family Planning Commission, Municipal Foreign Affairs Office, Municipal State-owned Assets Supervision and Administration Commission, Municipal Statistics Bureau, Municipal Planning Bureau, Municipal Information Commission, Municipal Municipal Bureau, Municipal Medical Insurance Bureau, Municipal Archives Bureau, Municipal Women's Federation, Municipal Cultural Management Committee, Shanghai Arbitration Commission, Shanghai Library, Shanghai Institute of Science and Technology Information and other departments and subordinate units attached great importance to the problems found in the audit. As of xx, Relevant departments and subordinate units have rectified related problems involving 654.38+306 million yuan, and the amount involved in the rectification process is 696 million yuan, accounting for 67.28% of the total amount of problems found in the audit. The rectification involved 973 million yuan, accounting for 32.72% of the total problems found in the audit. The rectification is mainly due to the lack of strict implementation system in budgeting and government procurement. Since the previous annual budget preparation and government procurement projects have been completed, relevant units will further strengthen budget management, strictly enforce government procurement procedures, and effectively complete rectification in future budget preparation and government procurement procedures. The Municipal Audit Bureau will further strengthen the follow-up visit to key units in the future audit work. The specific rectification situation is as follows:
(1) Rectification of problems in municipal departments
1. Regarding the problem that nine departments, such as the Municipal Medical Insurance Bureau, over-reported the budget or prepared the departmental budget incompletely, the relevant departments carefully analyzed the reasons for the problems found in the audit, actively explored the rectification measures, improved the departmental budget implementation and analysis system in 2008, and further raised the awareness of strict budget implementation.
2. Regarding the problem that nine departments, including the Municipal Public Security Bureau, have no budget and exceed the budget, relevant departments have carefully analyzed the causes of the problem, improved relevant systems, further refined budget preparation, strengthened budget management, and prevented similar problems from happening. For example, the Municipal Public Security Bureau strengthened system construction, systematically revised and improved financial management systems such as financial reimbursement and budget management, and issued selected financial management rules and regulations to the overall logistics system to further enhance the standardization of fund use. At the same time, the bureau also stated that in the comprehensive fixed budget management of public funds implemented in 2008, the relevant regulations will be strictly implemented, the budget will be arranged reasonably, the rigidity of budget expenditure will be enhanced, and the problem of over-budget expenditure will be avoided.
3. For the problem that some special funds or funds of seven departments including the Municipal Economic Commission are used for lending, investment and non-earmarking, relevant departments actively carry out rectification. For example, the energy-saving fund of110.3 million yuan misappropriated by Shanghai Industrial Technology Development Center under the Municipal Economic Commission has been recovered, and the fund income has been returned to 4.07 million yuan over the years. At present, the center has been abolished, the original leadership team has been dissolved and the staff has been diverted.
4. Regarding the problem that three departments, such as the Municipal Archives Bureau, handed over related businesses to subordinate units at a settlement price significantly higher than the market price or actual cost, and increased expenses, relevant departments made targeted rectification. For example, the Municipal Archives Bureau adjusts the settlement price of microfilm scanning between the microfilm centers of subordinate units according to the market price, and adjusts the settlement price from 1 yuan/page to 0.45 yuan/page.
(two) the rectification of the problems existing in the subordinate units of the municipal departments.
1. Regarding the problem that the subordinate units of seven departments, such as the Municipal Planning Bureau, did not strictly implement the government procurement system and included their own procurement in the centralized procurement catalogue, the relevant units organized personnel to conduct special training to further improve the consciousness of implementing the government procurement system. For example, the Shanghai Urban Planning Exhibition Hall under the Municipal Planning Bureau has set up a fixed assets management department to undertake government procurement and effectively improve relevant working procedures.
2. Regarding the nonstandard management of part of the income collection of the units affiliated to the Municipal Water Affairs Bureau, the Municipal Council, the Municipal Development and Reform Commission, etc. 1 1, the relevant units actively carried out rectification and further strengthened standardized management. For example, the former river management office under the Municipal Water Affairs Bureau has stopped collecting compensation fees for river occupation. After consultation with the Municipal Finance Bureau, the balance of fees collected will be included in the budget management of the Municipal Water Affairs Bureau in 2008. The Municipal Quality Supervision Station has recovered the underpaid municipal and highway engineering quality supervision fee of110.06 million yuan, and the remaining17.7 million yuan will be recovered before the end of the year. The Price Inspection Institute of the Municipal Development and Reform Commission has turned over the balance of the confiscation income transition account10.39 million yuan to the financial department.
3. Regarding the problem that some of the fixed assets of the units affiliated to the Municipal Bureau 1 1 departments are not included in the account management, the relevant units have taken effective measures to actively handle the registration and evaluation of fixed assets.
4. With regard to the imperfect management of foreign investment by units affiliated to nine departments, such as the Municipal Women's Federation and the Foreign Affairs Office of the municipal government, relevant units actively recovered relevant capital assets and incorporated relevant investments into account management. For example, the cultural communication company established by a magazine under the Municipal Women's Federation and another enterprise is now directly responsible for the business activities by the magazine president and the company chairman, effectively solving the problem of unequal rights and obligations of both parties. The Foreign Affairs Office of the Municipal Government agreed to reduce the registered capital actually unpaid by the Shanghai Passport Visa Acceptance Center by RMB 6,543,800+500,000.
5. With regard to the problem that the subordinate units of four departments, such as the Municipal Public Security Bureau, collect and pay the related expenses from their subordinate units, the relevant units and departments actively coordinate and deal with it, and have stopped collecting and paying. For example, the traffic police corps under the Municipal Public Security Bureau has stopped spending various fees on affiliated units since xx.
6. Regarding the weak links in the fund and asset management of the units affiliated to the Municipal Cultural Management Committee and the Municipal Information Committee 1 1, the relevant units have further improved the relevant internal control system. For example, the Shanghai Museum, a subordinate unit of the Municipal Cultural Management Committee, is comprehensively cleaning up the loaned cultural relics, further improving the cultural relics loan system, and has formulated a rectification work plan in view of the problems that cultural relics accumulated over the years have not been sorted out and ledgers have not been established. 2,565,438+0,000 yuan of fixed assets of the technical center of the subordinate unit of the Municipal Information Commission, which was used by the former college free of charge, has been recovered or used with compensation.
The five departments found that the income was 3 1.22 million yuan, the expenditure was 1.287 million yuan, and the assets were 232 million yuan. Municipal Bureau, Municipal Medical Insurance Bureau, Municipal Water Affairs Bureau and Municipal Planning Bureau actively rectified the problem, with income of 26.89 million yuan, expenditure of 1.285 million yuan and assets of 20 million yuan.
Four. Audit and rectification of special funds
(a) the audit and rectification of government investment and the management of the use of funds for construction projects mainly invested by the government
1. For the problem that the cost accounting of 18 project is not true of 873 million yuan, the relevant project construction unit has excluded 845 million yuan from the total project cost according to relevant regulations, and made corresponding accounting adjustments. In addition, the cost accounting of the first phase of rail transit line 9 is not true, and the initial relocation cost is 28 million yuan. After the signing of the investment framework agreement, the project construction unit will deduct the excess initial relocation expenses of the project according to the regulations.
2. Regarding the inaccuracy of the budget estimates of eight projects, the project construction unit indicated that it would conduct full investigation and analysis in the future project construction, deepen the design scheme, refine the budget estimates, and effectively improve the quality of the budget estimates. At the same time, the city's relevant project approval departments will further tighten the budget preparation approval.
3. Regarding the over-investment of 14 project, increasing the construction cost or causing losses and wastes, the project construction unit said that in future project construction, it is necessary to earnestly strengthen the preparatory work, enhance the awareness of investment control, strengthen organization and coordination and construction management, prevent similar problems from happening, and continuously improve the investment benefit.
4. For the problem of inefficient use of some project facilities, the project construction unit will further improve the project management mechanism, improve the decision-making procedures, and continuously improve the use efficiency of project facilities and the investment benefit of financial funds.
5. For some construction projects, the measures to promote energy saving and consumption reduction are not strong enough. Relevant project construction units have formulated relevant rectification plans and checked their implementation to further strengthen the awareness of energy-saving management of public buildings and promote energy conservation and consumption reduction. Shuguang Hospital will actively carry out special energy-saving renovation, improve air conditioning system and vigorously promote energy saving and consumption reduction on the basis of full investigation and reference to relevant building energy-saving codes.
(two) the audit and rectification of the collection and use of special funds for highway maintenance fees.
1. For the problem that some road maintenance expenses do not conform to the relevant regulations and involve 285 million yuan, according to the relevant regulations, the road maintenance fees are allocated by the Municipal Finance Bureau to the District Finance Bureau, and directly arranged by the District Finance Bureau. The Urban Council has written to the relevant district governments, actively urging the district finance bureau to recover the occupied road maintenance fees in time according to the relevant requirements to ensure earmarking.
2. For the problem that some units are in arrears with road maintenance fees for a long time, involving 88.85 million yuan, the Municipal Bureau has instructed the Highway Department of the Bureau to strengthen the collection and management of road maintenance fees, and requested that corresponding recovery plans be formulated according to the different situations of the units in arrears, and effective rectification measures be taken to further increase the intensity of clearing the arrears.
3. In view of the unreasonable arrangement of highway maintenance fund budget plan and unreasonable road maintenance fee distribution mechanism, the Municipal Council has negotiated with the Municipal Development and Reform Commission and the Municipal Finance Bureau to solve the problems of road maintenance fee rate, the proportion of road maintenance fee return and the proportion of road maintenance fee used for maintenance and construction, and studied and adopted rectification measures.
4. The subsidy policy for the reconstruction of dangerous bridges in rural roads needs to be further improved, involving 4710.8 million yuan. According to the relevant regulations of the State Council, the municipal government has studied and formulated the Regulations of Shanghai Municipality on the Administration of Township (Town) and Village Roads, which has changed the previous practice of granting subsidies only after the project is settled. At present, a certain proportion of the project advance payment is paid first after the project is implemented, and all of them are settled and paid. At present, 33.46 million yuan has been allocated, and another13.72 million yuan will be allocated in time after the information and procedures are complete.
5. There are some problems that need to be improved in the way of road maintenance fee collection. At present, the Ministry of Communications and State Taxation Administration of The People's Republic of China are working hard to formulate the policy of changing fees into taxes and study a package of solutions. The Municipal Council is also making relevant preparations, and will study relevant supporting measures in time after the introduction of the national fee-to-tax policy to further improve the collection and management of road maintenance fees.
Verb (abbreviation of verb) rectification of audit investigation
(a) to audit and rectify the use and management of special funds for major industrial science and technology projects through science and education.
1. For the problem of idle balance of special funds, the budget arrangement of 1 100 million yuan of special funds for revitalizing the city through science and education in the fiscal year of the city will be suspended from xx year to avoid idle funds. After the "Measures for the Administration of Special Funds for Revitalizing the City through Science and Education" is revised and improved, the next fund budget arrangement will be negotiated. At the same time, according to the requirements of the municipal government, the Promotion Office of the Municipal Leading Group for Revitalizing the City through Science and Education will, jointly with the Municipal Finance Bureau and the Municipal Science and Technology Commission, revise the Measures for the Administration of Special Funds for Revitalizing the City through Science and Education, further straighten out the relationship between special funds for revitalizing the city through science and education and other special funds, clarify the positioning of special funds for revitalizing the city through science and education, improve the management and operation mechanism of special funds for revitalizing the city through science and education, and improve the efficiency of fund use.
2. Regarding the problem that the fund management of fund management companies is not standardized and some special funds are not earmarked, the Municipal State-owned Assets Supervision and Administration Commission has asked Shanghai Sheng Da Assets Co., Ltd. to carry out rectification, clearly draw a clear line between its own funds and the special funds for revitalizing the city through science and education, further strictly implement the management of establishing separate accounts for funds, and accurately and completely account for the special funds for revitalizing the city through science and education. At the same time, the Municipal State-owned Assets Supervision and Administration Commission will further strengthen the supervision over the use and management of special funds for revitalizing the city through science and education, and urge Sheng Da companies to improve the level of fund management and promote the rational and effective use of funds.
3. For the problem that six projects apply for government support funds through multiple channels, resulting in a large proportion of government support funds in the total project investment, the Promotion Office of the Municipal Leading Group for Revitalizing the City through Science and Education will gradually realize the sharing of project application information by building a public service platform on the basis of the decision-making mechanism of the Municipal Development and Reform Commission, the Municipal Science and Technology Commission and the Municipal Finance Bureau, and solve the problem of multi-project application from the mechanism.
(two) the audit and rectification of the use of medical insurance fund income management.
1. In view of the imbalance of income and expenditure structure of urban medical insurance fund, the municipal government attaches great importance to the improvement of urban medical insurance system, and established a research group to improve urban medical insurance system, which is composed of municipal medical insurance bureau, municipal health bureau and municipal finance bureau. On the basis of investigation, the Municipal Medical Insurance Bureau is actively formulating a revised plan for urban medical insurance, studying and solving problems such as the imbalance of the balance structure of urban medical insurance funds, and the revised plan will be implemented after being approved by the municipal government.
2. For the problem that the pilot method of "prepayment system" for medical insurance expenses needs to be further improved, the Municipal Medical Insurance Bureau revised the management method of prepayment for medical insurance expenses, and directly distributed the prepayment to designated medical institutions, so that the problem that prepaid funds were stranded in district and county management departments would not happen again. At the same time, the Municipal Medical Insurance Bureau, together with the Municipal Finance Bureau and other departments, is negotiating with Songjiang and Songjiang districts to solve the "prepaid" medical insurance balance fund of 552 1 10,000 yuan in previous years.
3. Regarding the overpayment of part of the expenses of Class B drugs by the urban medical insurance fund, the Municipal Medical Insurance Bureau conducted a special inspection on the designated medical institutions involved, recovered the overpaid medical insurance fund, and organized and studied the computer network auditing means to prevent false declaration and settlement from the source.
(three) the audit and rectification of the use and management of special funds for rural water conservancy
1. The Municipal Water Affairs Bureau, together with relevant departments, initially formulated the Measures for the Management of Financial Special Water Conservancy Construction Funds in Shanghai, which clarified the responsibilities of municipal and district water departments, financial departments and relevant construction units in the formulation and release of project plans, plan adjustment and approval, project supervision and evaluation, and audit and approval of financial accounts, and issued them for implementation after soliciting opinions from districts and counties. At the same time, in conjunction with relevant departments to further strengthen the audit of the budget submitted by the district and county water departments, strengthen the supervision of the project construction process, and continuously improve the efficiency of the use of special funds for water conservancy.
2. In order to solve the problem that the water conservancy management system in the suburbs of this city is not perfect, and some special funds for water conservancy are used to make up for the shortage of unit funds, especially personnel funds, the Municipal Water Affairs Bureau, in conjunction with relevant departments, formulated the Opinions on Deepening the Reform of the Water Conservancy Management System in Towns and Villages in this city, focusing on promoting "defining attributes, personnel, posts and personnel funds" and "separating management from enterprises" in township water management institutions, so as to prevent grass-roots departments from solving problems through illegal means from the source.
3. In view of the problem that some water conservancy construction projects have not strictly implemented the procedures of government procurement and project bidding, and illegally subcontracted water conservancy projects, the Municipal Water Affairs Bureau, together with relevant departments, improved the mechanism, strengthened management, and further strengthened the audit and supervision of government procurement and project bidding. At the same time, the bureau has studied with relevant departments the relevant measures for illegal subcontracting and subcontracting of construction units.
VI. Audit and rectification of assets and liabilities of municipal enterprises.
Regarding the problems found in the audit, the Municipal State-owned Assets Supervision and Administration Commission (SASAC) actively strengthened the organization and leadership of the rectification work, set up a promotion group for the follow-up management of the economic responsibility audit of the funded supervision units, and established a responsibility investigation system and a feedback system for the audit rectification results to urge the audited enterprises to effectively strengthen the rectification. The specific rectification situation is as follows:
(1) For the problem of fictitious profit and loss, all seven municipal management enterprises have reconciled the excess profits totaling 654.38+0.98 billion yuan; Four municipal management enterprises have reconciled and undercharged the total profit1.1.70 million yuan, and the remaining 79 million yuan is being actively cleaned up.
(II) In view of the problem that the asset quality needs to be improved, 13 municipal enterprises have absorbed 894 million yuan through legal proceedings, write-off of false assets, provision for asset impairment, etc., and another 3.939 billion yuan of non-performing assets will be disposed of through application for write-off, equity transfer, recourse to win the case, etc., in order to improve asset quality and reduce asset losses. At the same time, 13 municipal enterprises have further strengthened management, implemented responsibilities, improved systems, and continuously improved the quality of asset operation.
(3) Three municipal management enterprises have effectively strengthened the rectification of non-compliance in decision-making on major economic issues. For example, Shanghai Aquatic Products (Group) Corporation has sold 98.2% of overseas commercial insurance funds invested by US$ 2.5 million and recovered US$ 2.54 million. The remaining $500,000 basic premium has been managed by the Planning and Finance Department of the Group. At the same time, the company further strengthened investment management procedures, incorporated overseas funds into the budget management of the Group, and strengthened supervision.
(IV) In view of the loss caused by lax internal control, three municipal enterprises actively improved their internal control systems. For example, Shanghai Shangshi International Trade (Group) Co., Ltd., a subsidiary of Shanghai Industry (Group) Co., Ltd., dealt with the responsible person who caused the sales accounts receivable of 86.9 million yuan to be difficult to recover. At the same time, the company further improved the rules and regulations and strengthened monitoring to prevent similar problems from happening again.
(V) In view of the nonstandard enterprise restructuring, relevant enterprises further standardize the decision-making and operating procedures for asset disposal and property right transfer. As mentioned above, Haian Baili (Group) Co., Ltd. requires three subordinate enterprises to complete the legal procedures for restructuring and reorganization, and carry out self-examination and self-correction in combination with the audit and rectification work. At present, 1 enterprises under the group company have completed asset appraisal and property right transfer transactions according to the prescribed procedures.
In order to further strengthen the audit rectification work and effectively implement various rectification measures, the municipal government requires all relevant departments and units to attach great importance to the audit rectification work first, regard the rectification work as an effective means to improve government administration and internal management of enterprises, promote the improvement of government departments' administration level according to law and enterprise management level through rectification, and enhance government execution and enterprise competitiveness. It is necessary to strengthen the cause analysis from the aspects of system mechanism and management, and put forward targeted rectification measures. It is necessary to explore practical and effective rectification methods, study scientific and reasonable rectification methods, formulate systematic and perfect rectification plans, and ensure that all specific rectification measures are put in place one by one. It is necessary to strengthen the construction of a long-term mechanism to prevent similar problems from happening again at the source. It is necessary to carry out self-examination and self-correction in combination with rectification, effectively strengthen supervision of subordinate units, further standardize internal management, and continuously improve the effectiveness of audit rectification.
The municipal finance department should further strengthen the supervision function, conscientiously implement the spirit of xx, deepen the reform of fiscal and taxation system, improve the public finance system, promote the scientific, standardized, open and transparent government budget, enhance the accuracy, scientificity and completeness of budget preparation, standardize the management procedures of financial funds allocation, and continuously improve the level of budget management. It is necessary to further accelerate the reform of separation of collection and payment, establish and improve the supervision and inspection mechanism for the use and management of transfer payment funds, and promote the improvement of the efficiency in the use of fiscal funds. It is necessary to further strengthen the supervision and inspection of the compilation and summary of departmental final accounts to ensure the accuracy of final accounts.
The Municipal Audit Bureau should further strengthen the follow-up inspection of the rectification of the audited entity, continuously strengthen comprehensive analysis and research, and put forward comprehensive opinions and suggestions on improving the system and mechanism and improving the system management, so as to promote the rectification of the audited entity.
Please consider the above report.