According to the deployment of the State Council and the Municipal People's Government, the financial inspection of administrative institutions in our city was carried out in an all-round way at the end of September 1983 and the beginning of October. So far, municipal units, districts and counties have carried out self-examination, and financial, auditing and competent departments at all levels have also organized forces to carry out key inspections. This inspection involves municipal departments, districts and counties and more than 2,000 grassroots units. According to incomplete statistics, about 70% of the units violated the financial discipline to varying degrees, and the amount of violation reached 3.2 million yuan.
In this inspection, the attitude of most units is positive. The leaders of many units personally presided over the research and deployment, mobilized the masses, analyzed the problems existing in financial management and revenue and expenditure, organized accounting departments to go deep into the grassroots to conduct inspections, and put forward timely treatment opinions. In addition to launching the self-inspection of subordinate units, the Municipal Education Bureau also conducted an inspection of all subordinate units, and the work was relatively in-depth. However, there are also a few units that are slow in progress, passive in work and perfunctory. Some units even practise fraud, deceiving their superiors and deceiving their subordinates. Now, all units are sorting out and summarizing the self-inspection and handling work. From the inspection results, the mainstream of financial management in administrative institutions is good. However, because the management level has not adapted to the needs of the development of the situation, and the influence of unhealthy trends, the phenomenon of violating financial discipline still appears constantly, and some cases are still serious. The main performance is:
First, use various means to turn public interests into private interests or harm public interests and personal interests.
In recent years, although the funds for undertakings are relatively tight, the relevant parties have tried their best to squeeze out some money as much as possible to run some urgently needed undertakings. But some units regard these undertakings as a means of making profits. For example, preschool classes in primary schools were originally a good measure to use redundant personnel and equipment to carry out preschool education and solve the worries of the masses. However, some schools have turned this into a "collective class", charging according to the standards of collective kindergartens, and parents are required to reimburse the increased expenses; Public kindergartens have "bargaining classes"; The stadium divided up the income of the roller skating rink; Some municipal engineering teams deposit the project funds in the street service team and then withdraw them. The street service team extracts 1-5% handling fee from it, and the engineering team distributes the rest to employees in various names.
Second, spamming clothes and work clothes.
Some units have improved the standard and quality of work clothes by themselves; Some units don't distribute work clothes at all, but privately distribute chemical fiber clothing or wool clothing. There are 12 kindergartens in Tanggu District, which are rushing to distribute woolen clothes after the release of the document of the Municipal People's Government on the inspection and handling of indiscriminate clothes. According to preliminary statistics, 95 administrative institutions illegally distributed cloth clothes, spending 5 1 10,000 yuan. Among them, there are 40 units in Heping district education system, with an expenditure of140,000 yuan.
Three, under various pretexts, bonuses, subsidies, allowances, in kind.
The Municipal People's Government has clear provisions on the methods of awarding bonuses to administrative institutions, but some units do not follow the provisions and issue various bonuses, subsidies, allowances and objects under various pretexts. Such as: winter vacation award, summer vacation award, semester award, holiday award, children's education subsidy, post allowance, family planning operation subsidy, etc. Some units privately divide public funds by not keeping accounts or making false accounts. Some middle schools allocate welfare funds from the administrative budget to trade unions for many times, and then distribute them to employees in the name of trade union activity fees. There are many kinds of articles distributed, such as reclining chairs, electroplated chairs, cotton-padded clothes, raincoats, mosquito nets, aluminum pot, thermos bottles, schoolbags, tea, beef sauce, smoked chicken, tummy, ham sausage, milk powder and canned food. The sources of funds for random distribution of commodities are mainly the income from work-study programs, tuition and miscellaneous fees of amateur schools and cram schools or other extra-budgetary funds.
Fourth, public travel.
Some take advantage of business trips to travel around the mountains, and some go out to visit in various names. According to incomplete statistics, more than 1200 free travellers have been checked out. Hedong District and Nankai District belong to 14 units, involving 1 18 1 person, and visited 17 areas. Some are approved or participated by district leaders. The Health Bureau of Hangu District organized medical staff to investigate cardiovascular diseases at the seaside, and then traveled to Jixian and Beidaihe for five days. While organizing free travel, some units also issue "travel subsidies" to those who have not participated in the tour.
5. Set up a "small till" privately.
Some units intercept public funds by not recording income, privately raising fees or falsely listing expenses. Set up a "small till" privately or deposit it in the bank in the name of an individual. This problem is most common in units with extra-budgetary income. A middle school in Hongqiao District adopts such means as not recording receipts, leaving no accounts and paying by receipts. , and the proceeds from the sale of copper ash by the school-run factory, the income from renting classrooms by the school and the income from students' compensation expenses are divided into12,800 yuan, which are deposited in the bank in the name of individuals and savings associations respectively. The physical education department of Hongqiao District Education Bureau organizes students to pay the depreciation fee of a middle school perspective machine, and the school acts as a "small till" and then pays it to employees in the name of subsidies.
Six, arbitrary apportionment, arbitrary charges, to seek illegal income.
Some units casually raise the charging standard; Some expenses should be reimbursed in a unified way, but they should be reimbursed by the unit; Fees for amateur classes in public schools are raised casually, and some amateur schools charge 30 yuan for one semester; Borrow school classrooms, and some classrooms charge 50 yuan a month. The police station collects security fees; Some medical departments pay for medicines themselves, but they don't. Xiyuzhuang Health Center prescribed drugs at will and recorded them in medical bills, and privately distributed 9,000 boxes of mosquito-repellent incense, 4 100 volumes of toilet paper, 4,000 bottles of red berries and other self-funded drugs, amounting to more than 24,000 yuan.
Seven, capital construction with business funds.
At present, administrative funds at all levels are relatively tight, and all units often report financial difficulties, but some units still use funds for capital construction. Municipal Sports Commission uses sports funds to build staff quarters; Baodi County Education Bureau used education funds to build an office for the bureau, spending more than 40,000 yuan.
Eight, the accounts are unclear and the management is chaotic. Judging from this financial inspection, the phenomenon of weak financial management, unclear accounts and chaotic management at the grassroots level is not unique, which creates an opportunity for violations of law and discipline and even corruption and theft. Forty-two schools set up factories for five years without accounting; There are several outstanding accounts in the sixty-five years, and there are dozens of tons of copper smelting in the school-run factory. The accounts of the downtown obstetrics and gynecology hospital are inconsistent, with a difference of several hundred yuan. Some of these chaotic phenomena may involve economic crimes.
Most units attach great importance to these problems, and deal with them in time according to the instructions of the State Council and the Municipal People's Government. Hongqiao District and Hexi District also held typical case handling meetings under the auspices of district committees, district governments and district discipline inspection preparatory groups, which maintained financial discipline, educated the masses, improved management and achieved good results. However, some units still hold a wait-and-see attitude. They don't start from the idea of "a chess game" in the whole country, but regard the indiscriminate bonus as the people get some benefits and the "small treasury" as "autonomy". They do not actively deal with the problem of violating financial discipline, and even consider giving a discount to a clear solution. These situations must be taken seriously. First of all, unit leaders and responsible persons should take the initiative to take responsibility, be responsible for finding out the truth and reasons of the matter, carefully check themselves, learn from them and put forward improvement plans. Straighten out financial management and put the cause on the track of normal development. At the same time, the problems found in the inspection should be dealt with seriously, and things that "will not happen again" cannot be done. According to the regulations of the Central Committee, the State Council Municipal People's Government and relevant departments, we should be more lenient than self-examination and stricter than inspection; The leniency of active inspection, the strictness of fraud and concealment; Because unclear understanding violates the leniency of the system and the stern spirit of knowingly committing crimes, it is generally handled according to the following principles:
First, all illegal income shall be confiscated by the finance at the same level; Stand up for the standards stipulated in the constitution and stop immediately; Any misappropriation of capital construction funds or other illegal expenses shall generally be deducted from the funds in 1984.
Two, on the issue of spamming clothes, factory clothes, must be strictly in accordance with the requirements of the General Office of the Municipal People's Government 1983+047 document. Shall not collude with the entrusted store, resort to deceit, and adopt the method of "pricing on the spot".
Three, bonuses, allowances and subsidies should be implemented in accordance with the provisions of the Municipal People's government and relevant standards. In kind, bonuses and subsidies are distributed indiscriminately, and should be returned in principle. Taking into account the specific situation of each unit and taking care of the repayment ability of employees, the method of withholding or reducing part by stages may be adopted as appropriate, but the leading cadres and responsible persons of the unit must deduct all of them. The deduction period shall not exceed the end of 1984 at the latest. The specific measures for deduction are proposed by the unit and reported to the competent department for approval according to the affiliation.
Four, for private "small till", to clean up in accordance with the relevant provisions of the Municipal People's government. All public funds must be accounted for according to regulations, and those included in the budget but not included in the budget should be included in the budget; Belong to the provisions should be included in the budget management should be used in accordance with the provisions; The "small coffers" privately set up by individuals or set up by other means should be recovered and handed over to the financial department.
Five, the district, county, bureau has made a decision on the disciplinary behavior of its subordinate units, if there is no principled disagreement with the above opinions, it can generally be handled according to its original decision. Each unit should write a written report on the problems found in this financial inspection and the handling situation, and submit it together with the attached table.
If there is no problem with the above report, please forward it to the relevant units for implementation.
Self-inspection report on financial work of administrative institutions II
In order to enforce the financial discipline, strengthen the financial management of the school and improve the efficiency of the use of education funds. Under the leadership of the president, our college has conducted a serious self-examination on financial management, and now the self-examination is reported as follows:
1. Construction of financial management system: Our school has a sound financial management system, formulated a sound fixed assets management system, and clearly defined the workflow of purchasing, collecting, leasing, disposing and scrapping fixed assets. We have established accounting management system, cash management system and financial management system. The system is on the wall.
2. Accounting team management: the school has a finance office, two part-time financial personnel, and an accounting position, which is managed by the Finance Center of the Town Education Office. Financial personnel have certain professional theoretical literacy and strong business ability, can keep accounts in accordance with relevant financial regulations, use funds reasonably, make accurate and timely statements and have true data.
3. The establishment and operation mode of accounting center and how to divide the administrative power and financial power of the school: the financial room is equipped with necessary computers, printers and other equipment, which can be used normally and realize the digital management of fixed assets; Accurate data and timely input; Main implementation
4. School expenditure management: School expenditure is implemented in strict accordance with the examination and approval system, and the system of examination and approval before handling is implemented. The reimbursement link needs to be signed and approved by the leaders in charge of each department, and all expenses should be charged according to the facts. Strictly implement the government procurement system, and major issues must be passed by all the standing committees and strictly implemented.
5. School asset management: The school has set up special fixed asset management personnel, established and improved internal systems such as asset purchase, acceptance and storage, established a school fixed asset management ledger, regularly organized asset inventory and timely reconciled with the host accountant, and timely reported scrapped and damaged fixed assets. The asset management is strict, and no fixed assets of the school are found to be rented or lent. The safety protection measures are good, and fire prevention, theft prevention, explosion prevention, moisture prevention, dust prevention, rust prevention and moth prevention are well done.
6. School charge management: strictly implement the charge management system, publicize the charge items, post the charge standard at the school gate at the beginning of each semester, and accept the supervision of teachers, students and parents; Unified use of the charge (collection) bills printed by the financial department. After self-examination by the school, there is no phenomenon of independent charging items and raising charging standards.
School leaders attach great importance to this self-inspection work, and fully realize the importance of financial management through the development of self-inspection. In the future, we should standardize basic management, strengthen fund supervision, deepen the connotation of service, and implement all the work of financial management in a down-to-earth manner.
3 self-inspection reports on financial work of administrative institutions.
According to the spirit of the Notice of Maguan County Finance Bureau on Carrying out 20xx Annual Accounting Work Inspection of Administrative Institutions (No.Ma [20xx]2 10), since August this year, relevant personnel have been organized to conduct self-examination on the basic accounting work, accounting internal control and financial accounting behavior of our hospital. Now the self-examination situation is reported as follows:
I. Purpose of inspection
By carrying out special inspections on laws and regulations of administrative institutions in implementation of accounting, we will promote administrative institutions to strictly abide by the accounting law, conscientiously implement the accounting system of administrative institutions, consolidate the basic work of unit accounting, improve the internal accounting control system, standardize financial accounting behavior, and improve the quality of accounting work. By managing and making good use of funds, we can ensure the normal operation of various businesses in administrative institutions.
Second, the inspection basis
Accounting Law of People's Republic of China (PRC), Accounting Regulations of Yunnan Province, Accounting System of Administrative Units, Accounting System of Public Institutions and Internal Accounting Control Standards.
Third, the inspection content and key points
1, whether the personnel engaged in accounting work hold the accounting qualification certificate;
2. Whether the accounting books are set up in compliance, and whether the Accounting Law and the Accounting System of Administrative Institutions are strictly implemented;
3. Whether the accounting internal control system is sound;
4, including the financial system, rules and regulations and other management systems are perfect, whether they are strictly observed;
5, accounting is true and legal, information disclosure and financial accounting reports are true and complete;
6, accounting computerization work is standardized, accounting electronic documents are sound;
7, whether there is any accounting fraud and other acts in violation of national financial policies.
Fourth, self-inspection and self-examination.
(a) the implementation of financial revenue and expenditure
In the financial work, our hospital sets up accounting books in strict accordance with the provisions of the Accounting Law and the Accounting System of Administrative Units, and ensures their truthfulness and completeness. Conduct accounting according to the actual accounting events in our bureau, fill in accounting vouchers, register accounting books and prepare financial accounting reports. Strictly implement the relevant financial laws and regulations of the state, and all accounting matters are uniformly registered and accounted in the accounting books set up according to law. Conduct accounting in accordance with the provisions of the Accounting System for Administrative Units to ensure that the data is true and complete. When arranging expenditures, we should prioritize and ensure the needs of daily work and key expenditures; It not only reflects the actual work needs, but also considers the possibility of financial resources and reasonably arranges expenditures.
(two) the establishment and implementation of the internal control system of the unit.
According to the actual work of our hospital, in the process of establishing and implementing the internal monitoring system, we have established the expenditure management system, authorization approval system, property inspection system and other related internal management systems. While establishing and improving various systems, relevant personnel strictly abide by various rules and regulations in their work, effectively implement internal supervision and control, ensure the authenticity and integrity of accounting work and the safety of unit property, strengthen the supervision and management of various assets, eliminate all kinds of loopholes, and achieve the following three points:
1. Clarify the responsibilities and authorities of bookkeepers, auditors and managers, so that they can be separated and restricted from each other, so as to clarify the responsibilities, prevent fraud and conduct various accounting affairs in an orderly manner.
2, clear financial revenue and expenditure approval procedures and the responsibilities and authority of the approver, standardize the use of funds, improve the efficiency of the use of funds.
3. The scope and standard of expenditure were defined, and various effective measures were taken to control expenditure and prevent waste.
(3) Management and use of fixed assets
In order to strengthen the management and use of fixed assets, the government procurement procedures are strictly followed when purchasing fixed assets, and an inventory system of account books, funds and physical assets is established according to relevant regulations. By establishing a sound system, accountants can record, calculate, reflect and check the changes and balances of various properties and funds in time. On the one hand, the balance of related property and money reflected in the account books is consistent with the actual amount; On the other hand, through checking the account book records, accounting vouchers and original vouchers, it is ensured that the accounts are consistent. Make regular or irregular inventory of property and materials. There are no disciplinary problems such as non-entry of fixed assets and private use of public property.
Problems with verbs (abbreviation of verb)
Through self-examination, there are some problems in the establishment and implementation of some financial management systems and internal control systems in our hospital. In the future, we will further improve the system, strengthen internal control management, and effectively improve the efficiency of accounting work. (1). Model essay on financial self-inspection report and rectification measures of township hospitals (four articles) (2). Model essay on school financial self-inspection report and rectification measures (three articles) (3). Model essay on self-examination and self-correction report on the problem of small treasury in public institutions (three articles) (4). Model essay on self-examination and self-correction of cadres and workers' coffers (four articles) (5). (6) Self-inspection demonstration report on confidentiality work of discipline inspection and supervision units (two) (7). Demonstration Report on Personal Self-inspection of Confidentiality Work in Government Offices and Units (five articles) (8). Self-inspection demonstration report on secrecy work in grass-roots units (two articles) (9). * * * * Demonstration Report on Self-examination of Ten Standards of Professional Conduct for Primary and Secondary School Teachers (five articles) (10).