I. Audit objectives

On the basis of auditing the authenticity, legality and efficiency of the financial revenue and expenditure of the unit where leading cadres work, we should find out the family background of the unit, focus on exposing the problems existing in financial revenue and expenditure activities, such as violation of discipline and discipline, serious loss and waste, and leading cadres' violation of clean government regulations, make a correct evaluation, and distinguish economic responsibilities. Through auditing, we will enhance the awareness of the audited units and relevant personnel of abiding by the law, honesty and self-discipline, promote the correct exercise of power by leading cadres, promote administration according to law, and serve the Party's management of cadres and healthy economic development.

Second, the audit scope

The unit where leading cadres work, the legal representative who concurrently serves as the legal representative and the secondary unit in charge of leading cadres are compulsory units, and other units may submit them for trial implementation according to their economic exchanges and importance. The vertically managed units can be appropriately extended to the next level.

The audit time limit should be the term of office of leading cadres. If the on-the-job audit has been conducted, in principle, it will not be repeated. If the required audit time is long, we can focus on three years or the last term after the audit. Major events can be traced back to the previous year, and important events can be extended to the audit date.

Three. Main contents and key points of audit

(a) the implementation of national laws and regulations and economic policies. Departments and units to implement the budget law, accounting law, tax collection and management law and other financial laws and regulations, whether there are illegal and disciplinary problems such as making false accounts, setting up "off-balance-sheet accounts", tax evasion, misappropriation of public funds; Whether the financial management systems and measures formulated by departments and units conform to the provisions of the state; Implement the economic policies promulgated by the central and provincial governments.

(2) financial revenue and expenditure. First, the budget preparation and implementation of departments and units, the authenticity and integrity of final accounts, the management, use and disbursement of financial funds, and whether financial revenues and expenditures are true and legal. Second, whether all kinds of funds, funds and charging items comply with national policies and regulations, and whether there are problems such as arbitrary charges, indiscriminate fund-raising, arbitrary apportionment, arrears, subsidies and interception of various incomes; Whether the implementation of the "two lines of revenue and expenditure" policy is in place and whether the bills and accounts are in compliance; Whether there are problems such as concealing income and setting up a "small treasury" privately. The third is the management, use and benefit of various special funds, and whether there is a problem of misappropriating special funds and other special funds.

(3) Management, use, preservation and appreciation of assets. Mainly review the authenticity, integrity and legality of various assets (including monetary funds, marketable securities, accounts receivable, inventory materials, foreign investment, fixed assets and other assets, etc.) during the term of office. ), whether all kinds of asset management meets the requirements and whether there are off-balance sheet assets. Through the increase or decrease of state-owned assets during the term of office (generally according to the number of net assets), confirm the preservation and appreciation of state-owned assets, and analyze whether there are problems such as loss, loss and waste of state-owned assets.

(4) Liabilities. Mainly review the authenticity and legitimacy of the unit debt during the term of office. Focus on reviewing whether current accounts are collected and cleared in time, and whether there are long-term losses and the use of current accounts to conceal income; Whether there is off-balance-sheet debt, find out the reasons in time and analyze the changes of debt.

(5) major economic decisions. Whether the decision-making procedures for major economic issues such as capital construction and foreign investment are correct, whether they have been scientifically demonstrated, whether the sources of funds are justified, whether they are managed and used according to regulations, and how effective they are. Whether there are illegal acts of guarantee, mortgage and purchase of stocks and bonds. Whether there are losses and wastes caused by mistakes in decision-making or poor management.

(six) leading cadres to comply with the provisions of the clean government. Whether the leading cadres themselves and their relatives borrow public funds or the assets of their own units and subordinate units for a long time; There is no way for the unit to invest in industrial and commercial registration and the legal representative to run the enterprise; Subordinate units have no way to receive remuneration and subsidies; Whether there are problems such as public money decoration, purchase of private houses, and over-standard car purchase; Whether the children of relatives engage in business activities related to the production and operation of the managed enterprises for personal gain; Whether there are problems such as transferring, misappropriating or encroaching on the funds of enterprises or subordinate units for personal gain for individuals and small groups.

Four. Audit evaluation and responsibility definition

Audit evaluation is the focus of economic responsibility audit, which should be comprehensively evaluated according to the audit content, focusing on the authenticity, legitimacy and efficiency of the audited unit's financial revenue and expenditure, the legitimacy and efficiency of major economic decisions and their procedures, and the internal control system and law-abiding situation of the unit. According to the problems found in the audit, analyze the causes and background of the problems, make an evaluation on the basis of obtaining relevant audit evidence such as approval, signature, meeting minutes, investigation transcripts, etc., and correctly define the economic responsibilities that leading cadres should bear. In the absence or inability to obtain relevant evidence, and the responsibility is really difficult to distinguish, use realistic methods to describe the specific process of its economic activities or decision-making activities.