The focus of public fund performance audit is to achieve full coverage of audit supervision for all public funds, state-owned assets, and state-owned resources.
To give full play to the role of the guardian of public funds, auditing must grasp the key links and elements of public funds performance, in order to deeply reveal the main issues affecting performance and promote the improvement of fund performance.
So what are the key points of performance audit of public funds, let’s take a look! 1. Scope and classification of public funds Public funds refer to all public financial funds and funds managed or entrusted by the government
Housing provident funds, social donation funds and other public funds managed by other units.
According to the different directions of fund investment, it can be mainly divided into working funds for public sector departments, public investment project construction funds and other types of special public funds.
Different investment directions determine the focus of public fund performance audits.
2. The key public security departments for performance audit of operating funds of public security departments mainly refer to government agencies and public institutions, as well as non-governmental public welfare institutions such as federations and foundations. Their operating funds are borne by the finance, and public security departments
The performance of duties directly reflects the performance of this type of public funds. Audits can focus on performance evaluation of functional funds and resource consumption of public funds departments.
(1) Function performance: Different public security departments assume different functions.
The audit can refer to the statutory functions of the department, the unit functions specified in the "Three Determinations" plan, the annual targets and tasks assigned by the party committee and government, matters assigned by superior agencies and local governments, the department's annual work plan or the targets and tasks stated in the annual target responsibility letter, etc., to clarify
The functions that each department should undertake.
Based on the unit's work summary, commendations and rewards, document images, industry statistical report data and the gap between the industry's average within a certain range, public evaluation and complaints, social satisfaction, etc., the completion progress, quantity, and service quality of functional goals and tasks are evaluated
, conduct qualitative and quantitative analysis of factors such as fairness of law enforcement, transparency of law enforcement, and use of discretion, and make a more comprehensive scientific evaluation of the performance of department functions.
(2) Resource consumption performance If the performance of functions reflects effectiveness, then resource consumption reflects economy and efficiency.
Since the central government's "Eight Provisions", "Six Prohibitions" and "Three Chapters of the Covenant" were implemented, the three public expenditures of various departments have dropped significantly, and phenomena such as eating and drinking, private use of public cars, and extravagant consumption have been significantly curbed.
The department’s resource consumption has been significantly reduced.
The current audit work should also grasp the goal of building a clean and efficient agency and pay full attention to the consumption of departmental human resources, asset resources and financial resources.
One is human resources.
Based on the unit's approved staffing, attendance records, etc., we can check whether there are problems such as increased personnel budget execution expenditures and administrative costs due to unavailability of employees, overstaffing, non-staff hiring, borrowing, etc.; analyze the reasonable professional knowledge and age structure of personnel;
nature, as well as its matching with unit functions, to evaluate the rationality of human resource allocation and its impact on work efficiency.
The second is asset resources.
Focus on reviewing whether the construction of the building, office space per capita, and vehicle equipment meet the relevant requirements of the superior's style of construction, whether large assets are not purchased by the government, vehicles are not approved by the government, or are purchased beyond the standard, and whether assets are purchased randomly without established procedures.
Disposal, asset leasing, behind-the-scenes operations, and idle properties, vehicles, equipment, etc. to prevent the loss and waste of asset resources.
The third is financial resources.
That is, the administrative operation costs. The audit should focus on examining the per capita operating costs, tax collection costs, the use of three public funds, the difference between budget expenditures and actual expenditures, and the illegal issuance of subsidies; whether there are relevant expenditures within the scope of the central ban, and whether
Use project funds for public expenditures; pay attention to fund transactions with subordinate units and related units, fund lending risks, account settings and internal control measures for revenue and expenditure, whether there is interception and misappropriation, privately setting up small treasury, and resist extravagance, waste, and indiscriminate issuance
The phenomenon of excessive spending.
3. Key public investment projects in the fund performance audit of public investment projects include not only infrastructure investment projects, but also some public welfare projects invested in construction with special funds, mainly including land development and consolidation, urban construction, transportation, farmland
Water conservancy, affordable housing, environmental improvement, information system construction and other engineering projects.
The performance audit of engineering project funds should focus on the process flow of project construction, focusing on evaluating its performance from project decision-making, construction management, and later operations.
(1) Project decision-making performance Projects with improper decision-making will be inherently deficient even if the later management is improved.