1. Capital retention and payment delay. For their own interests, some competent departments failed to arrange the allocation of scientific research funds in time, leaving the funds in the competent departments, which affected the normal operation of scientific research projects.

2. Misappropriation of funds for other purposes. The competent department of science and technology holds a large amount of scientific research funds and performs the responsibility of allocating and arranging scientific research funds. However, some departments in charge of science and technology use their power to control the allocation of scientific research funds and make profits for themselves. This is mainly manifested in two aspects: first, the competent authorities make up for their own administrative expenses by crowding out scientific research funds. For example, in the project set up by the competent department, the relevant conference fees and travel expenses unrelated to the project should be paid by administrative funds; Second, the relevant functional offices of the competent department of science and technology occupy the project funds of grassroots scientific research units, and the travel expenses and various subsidies that should have been borne by the competent department of science and technology are charged in the project funds of scientific research units. In order to win project funds in the future, grass-roots scientific research units have to charge fees that have nothing to do with themselves. At the same time, it was also found in the audit that some grass-roots scientific research units themselves also had the phenomenon of misappropriation.

3. Virtual projects and transfer of funds. Some departments collude with grass-roots scientific research institutions in order to obtain scientific research funds for daily expenses, and scientific research units declare projects to obtain scientific research funds, and then transfer scientific research funds from the reporting units to these departments.

4. Failing to use the funds as agreed in the contract. In accordance with the relevant provisions of the Measures for the Administration of Science and Technology Project Plan and the Measures for the Administration of Science and Technology Three Expenses, when applying for scientific research funds, scientific research units must sign a science and technology contract with the competent department of science and technology, implement contractual management, and use the funds for special purposes. The scope of use of funds is clearly stipulated in the contract, but in practice, the use of funds by many scientific research units often exceeds the scope stipulated in the contract. During the audit spot check, it was found that some grass-roots units mainly used the project funds for their own personnel expenses, which did not meet the expenditure scope stipulated in the project contract.

This plan is not in conformity with the regulations. Some competent departments did not arrange the funds for non-scientific research projects in accordance with the requirements of the three cost management regulations when arranging the project plan, which made the project plan lack seriousness and the scientific research budget lose its authenticity.