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Sample 1 of Financial Disposal Decision Letter
Complainant: Zhejiang Posts and Telecommunications Engineering Construction Co., Ltd.
Address: No. 170, Kaixuan Road, Hangzhou City, Zhejiang Province
Respondent: Traffic Police Brigade of Yongjia County Public Security Bureau
Address: The intersection of Shamen Road and Wangjiang Road in the central urban area of ??Shangtang
Respondent: Hangzhou Huaqi Tendering Agency Co., Ltd.
Address: Room 203, Building 1, Group Office Building, Nanoujiayuan, Nanoujiayuan, Lincun, Wutian Avenue, Wenzhou City
The complainant was accused of bidding against the respondent, Hangzhou Huaqi The agency represented by the Agency Co., Ltd. was dissatisfied with the results of the procurement of signal lights, electronic police and its system platform for the traffic police brigade of the Yongjia County Public Security Bureau and the answers to questions. It filed a complaint with this agency on July 29, 2015. Due to incomplete complaint materials and other reasons, the company was notified After the complainant made corrections, this agency officially accepted the case on August 6, 2014. In accordance with the provisions of the "Government Procurement Law of the People's Republic of China" and the "Measures for Handling Complaints from Government Procurement Suppliers", this agency will review the relevant materials of this government procurement activity and report it to the respondent and other parties involved in the complaint. After conducting an investigation, the case has now been reviewed and concluded.
The complainant claimed:
1. Hu Bin, the authorized representative of Zhejiang Huachuang Intelligent Engineering Co., Ltd., the supplier participating in the bidding for this project, and Zhejiang Lishi Technology Co., Ltd., the winning bidder of the project The company has a labor contract relationship and is suspected of rigging bids.
2. Zhejiang Huachuang Intelligent Engineering Co., Ltd., the supplier participating in the bidding for this project, cooperated with the winning bidder, Zhejiang Lishi Technology Co., Ltd., to bid at a low price, and gave up the defense during the scoring link and on-site defense. There is suspicion of bid-rigging.
The respondent claimed: (1) According to page 71 of the bidding document, 2.2, the bid evaluation shall follow the following working procedures: 1) Preliminary review of the bidding document. The preliminary examination is divided into qualification inspection and compliance inspection. (1) Qualification check. In accordance with the provisions of laws, regulations and bidding documents, the qualification certificates and bidding deposits in the bidding documents will be reviewed to determine whether the bidding supplier is qualified to bid. According to the regulations of Reply to the questioning unit; (3) Regarding the issue of Zhejiang Huachuang Intelligent Engineering Co., Ltd.’s quotation being too low, the Procurement Law encourages quotations that meet the needs of the purchaser and save financial funds, and a risk control price has been set up for this procurement.
The winning supplier, Zhejiang Lishi Technology Co., Ltd. argued: (1) Regarding Hu Bin’s participation in the bidding on behalf of Huachuang. Hu Bin was an employee of our company before June this year. Due to personal reasons, he resigned in mid-May and entrusted our company to pay social security for June. In July, his social security was suspended and he moved out. However, he did not pay the social security after resigning. Our company was notified by his new workplace, so our company did not know about his resignation from our company and he went to work for Huachuang Company. Therefore, we were also unaware of his bid for our company on behalf of Huachuang Company at the end of June; (2) Huachuang Company’s Our company has no knowledge of the quotation and has nothing to do with it. Our company's quotation is very objective and reasonable.
The bidding supplier Zhejiang Huachuang Intelligent Engineering Co., Ltd. argued that: (1) Hu Bin was a newly hired employee of our Wenzhou branch on May 30, 2015, and the contract period was from June 1, 2015 to May 31, 2016. Since Hu Bin informed him that the social security in June 2015 had been paid when he went through the entry procedures, our company's Wenzhou branch began to renew the insurance in July 2015; (2) Our company appointed representatives to participate in the project bid opening and did not give up on-site answering of questions; ( 3) According to our company's cost calculation, our company's bidding price is a profitable and reasonable price, which is above the cost our company can bear. Based on the cooperation and support of the equipment manufacturers and our company's need to make breakthroughs in the field of intelligent transportation, This bid was submitted on the premise of ensuring a minimum profit.
After investigation by this agency:
1. The bid opening time for this project was June 30, 2015. Through the review of relevant materials and interviews and inquiries with relevant parties, there is no sufficient factual basis to prove that Hu Bin still had a labor contract relationship with Zhejiang Lishi Technology Co., Ltd. before the bid opening date, and there was no sufficient factual basis to prove that Zhejiang Lishi Technology Co., Ltd. and Zhejiang Huachuang Intelligent Engineering Co., Ltd. had colluded in bids.
2. This project is a government procurement project. It is conducted through public bidding and procurement in accordance with the "Measures for the Administration of Tendering and Tendering for Government Procurement of Goods and Services." Method: In order to ensure the quality of the project, 85% of the maximum price has been set in the bidding document as the risk control price. If it is lower than the risk control price, the winning bidder must submit an additional winning bid price and risk control price while submitting the performance bond. The difference?; After checking the on-site video and other information, it was not found that Zhejiang Huachuang Intelligent Engineering Co., Ltd. gave up the defense during the scoring process or on-site defense; the bid evaluation subcommittee for this project composed of representatives of the purchasing unit and technical experts has After reviewing the bidding documents of Zhejiang Huachuang Intelligent Engineering Co., Ltd., it was deemed that its products met the procurement needs and no objection was raised to its product quotation.
3. Zhejiang Huachuang Intelligent Engineering Co., Ltd. and its major cooperative equipment manufacturers provided written explanations for the low-price quotations and bids. The reason is that the major equipment manufacturers have a vacancy in the market in Zhejiang Province and the company needs to invest a certain amount of money. In order to reduce costs to promote the market, it plans to use this project as a gap in the Zhejiang market, so it has reached a strategic partnership with Huachuang Intelligent Engineering Co., Ltd.
4. The products purchased in this bidding are market-regulated products. According to the relevant provisions of the "Price Law", bidders have the right to independently formulate market-regulated prices and have the right to quote prices based on the company's own conditions. The bidders' own circumstances are different, and the costs of the bid products are also different. There is no so-called "market cost price", and the cost price of the successful bidder cannot be determined based on the prevailing market price. The complainant also failed to provide evidence to prove the cost price of the winning product.
In summary, this agency believes that the complainant’s complaint about the traffic police brigade signal lights, electronic police and its system platform (No. zfcg20150511) project of Yongjia County Public Security Bureau lacks factual basis and sufficient evidence. According to Article 56 of the "Government Procurement Law of the People's Republic of China", Article 10 and Article 17 (2) of the "Measures for Handling Complaints from Government Procurement Suppliers" (Ministry of Finance Order No. 20) According to relevant regulations, this agency decided to reject the complainant's complaint.
If you are not satisfied with this decision, you can apply for administrative reconsideration to the Yongjia County People’s Government or the Wenzhou Municipal Finance Bureau within 60 days from the date of delivery of this decision, or you can apply for administrative reconsideration within 60 days from the date of delivery of this decision. File an administrative lawsuit with the Yongjia County People’s Court within three months.
Yongjia County Finance Bureau
Financial Handling Decision Letter II
Xide County Press, Publication, Culture and Tourism Bureau:
In accordance with "Sichuan Notice of the Provincial Department of Finance on Carrying out the Accounting Supervision and Inspection Work in 2015 (Sichuan Finance Supervision [2015] No. 8) and Liangshan Prefecture Finance Bureau’s Notice on Forwarding the Notice of the Sichuan Provincial Department of Finance on Carrying out the Accounting Supervision and Inspection Work in 2015> According to the document requirements, our bureau sent an inspection team from June 28 to June 30, 2015 to check whether your unit's 2014 accounting is true and legal, the use of special fiscal funds, and budget management; whether it has implemented the eight central regulations and the three public affairs ?The use of funds; whether budget funds were misappropriated to purchase commercial prepaid cards; whether shopping cards were used for public consumption, etc. were supervised and inspected. Based on the inspection results, the following processing decisions are made:
Problems discovered during the inspection (1) ) The 2014 final accounts are inconsistent with the 2014 general ledger and detailed account books.
After checking your unit's 2014 departmental final accounts report and the 2014 general ledger and subsidiary ledgers, it was found that there are inconsistencies between the data in the asset, liability and net asset statements and the general ledger, subsidiary ledger assets, liabilities and net assets data, which does not comply with the "Administrative Unit Accounting System". 》Article 42: Administrative units shall prepare financial statements in accordance with the following provisions: Financial statements of administrative units shall be prepared based on fully registered and verified account books and records and other relevant materials, and must ensure that the figures are true, the calculations are accurate, the content is complete, and Prompt submission requirements.
(2) Untrue accounting
1. Over-recording of income and over-listing of expenditures. After a random check of your unit's accounting vouchers, the following issues were found:
(1) On September 2, 2014, voucher No. 1, received a provident fund withdrawal of 65,600.00 yuan from an employee of the Housing Provident Fund Management Center, and recorded it as "other income". Subject: Voucher No. 4 on September 23, paying the housing provident fund of 65,600.00 yuan withdrawn by employees, included in the "expenditure" subject.
(2) Voucher No. 1 on November 1, 2014, received a provident fund withdrawal of 57,400.00 yuan from an employee of the Housing Provident Fund Management Center, which was recorded in the "Financial Appropriation Revenue" account; Voucher No. 4 on November 18, Pay the housing provident fund of 57,400.00 yuan withdrawn by employees and include it in the "expenditure" account.
The above behavior does not comply with Article 31 of the "Accounting System for Administrative Units". Revenue refers to non-repayable funds obtained by administrative units in accordance with the law. ? And Article 34 ? Expenditure refers to the capital consumption and losses incurred by administrative units to ensure the normal operation of the agency and complete the work tasks. ? regulations.
2. The accounting account setting is incorrect.
(1) The detailed account settings are incorrect. Voucher No. 5 on March 6, 2014, paid 580,000 yuan for the revision of the tourism master plan, and the expenditure details were listed as labor expenses; Voucher No. 6 on July 11, 2014, the cultural center produced music accompaniments of 10,000 yuan, and the expenditure details were listed as labor expenses.
The above behavior does not comply with the requirements for setting up expenditure accounts in the "Administrative Unit Accounting System": detailed accounting is carried out according to the item-level accounts of "Expenditure Function Classification Accounts" in the "Government Revenue and Expenditure Classification Accounts"; "Basic Expenditures" Detailed accounting should be carried out under the detailed accounts of "Project Expenditure" in accordance with the payment-level accounts of "Expenditure Economic Classification Accounts" in the "Government Revenue and Expenditure Classification Accounts".
(2) The setting of first-level accounts is incorrect, and the setting of detailed accounts is not standardized, which can easily lead to long-term hanging accounts. On the voucher No. 1 on July 1, 2014, the debit art festival work funds were transferred to Zhou Ronghua's personal card, and the accounting voucher was debited to accounts receivable? Others. Should it be other accounts receivable? Zhou Ronghua.
The above behavior is not in compliance with the "Administrative Unit Accounting System"? Other accounts receivable accounts account for various receivables and temporary payments of administrative units other than accounts receivable and prepayments, such as employee prepayments. Borrowed travel expenses, reserve funds allocated to relevant internal departments, various advances that should be collected from employees, etc. ?This account should be calculated in detail according to the categories of other accounts receivable and the debtor units (or individuals). ?
3. The account details of current accounts are not set up in a standardized manner, resulting in long-term outstanding accounts.
On the voucher dated July 1, 2014, the debit art festival work funds were transferred to Zhou Ronghua’s personal card, and the accounting voucher was debited to Accounts Receivable? Others.
The above behavior does not comply with the requirements for setting up accounts payable accounts in the "Administrative Unit Accounting System": detailed accounting should be carried out according to the creditor unit (or individual).
(3) Stealing project funds
The inspection found that among the expenditures, the free opening of funds for art galleries and cultural centers in 2014 was included in the revised tourism general plan, which amounted to 20,184.00 yuan.
The above behavior is inconsistent with the "Notice of the Sichuan Provincial Department of Finance on the early release of special funds for the free development of central and provincial-subsidized art museums, public libraries and cultural centers (stations) in 2014" (Sichuan Finance Education No. 20xx280 ), the purpose of the allocated funds is specifically for your county’s art museums, public libraries, and cultural centers (stations) to operate normally after being opened free of charge and to provide basic public cultural services. ? regulations.
(4) Unused business card settlement
Your company’s use and application of business cards in 2014 are as follows: 1 business card issued, voucher dated April 2, 2014, company employees Go to Chengdu to participate in intangible cultural heritage work training for 5,000.00 yuan, and the accountant will directly transfer the money to the employee's personal card; on August 29th, with the voucher No. 2, the unit employee went to Chengdu to represent the Liangshan area to report the company's cultural construction of 30,000.00 yuan, and the accountant will directly transfer the money Transfer it to the employee's private card; On June 16th, the voucher was issued on the 5th to go to Chengdu to participate in the "Wanwang Project" website construction training for 10,000.00 yuan. The accountant directly transferred the money to the employee's private card; the above expenditures were not settled using official cards.
The above behavior is not in compliance with the Xide County Finance Bureau's "Notice on Implementing the Compulsory Settlement Catalog of County-Level Business Cards" (Xicaifa No. 201333)? (2) All expenditure items included in the compulsory settlement catalog of business cards , according to regulations, business cards should be used for settlement, and transfers can also be used for settlement. In principle, cash settlement is not allowed. ?And Article 14 of the "Xide County Budget Unit Official Card Management Measures" (Xicaifa No. 201461)? Cardholders are eligible to swipe their cards when handling official expenditures such as travel expenses, conference fees, entertainment expenses, and sporadic purchases. , it is stipulated that card payment should be made within the credit limit of the business card.
(5) Failure to implement government procurement policies in accordance with regulations
Checking the asset acquisition status of your unit found the following problems:
1. January 22, 20xx 8 With the voucher issued on April 10, you can purchase cameras worth RMB 112,700.00 at the Hepolo Cultural Station, Cultural Center, and Library;
With the voucher issued on April 10, you can purchase digital TV set-top boxes worth RMB 126,000.00; with the voucher issued on August 4, you can purchase digital TV set-top boxes and antennas. 248,100.00 yuan;
3. With the voucher on October 2nd, the transmitter and set-top box in Lianghekou area was purchased for 309,344.00 yuan; with the voucher on October 2nd, the TV card and set-top box were purchased at 171,226.00 yuan;
4.10 month Voucher No. 3 on the 20th, purchased clothing to participate in the 4th Liangshan Prefecture Ethnic Minority Arts Festival actor performance for 230,600.00 yuan; 5. Voucher No. 1, purchased a pickup truck for 160,000.00 yuan, without approval from the Government Vehicle Management Office surface.
The above behavior does not implement centralized procurement in accordance with the methods stipulated in the "Government Procurement Law" and does not comply with Article 22 of the "Financial Rules for Administrative Units"? Administrative units should strictly implement the treasury centralized payment system and government procurement system Wait? Regulations.
(6) The asset management system is not sound and an asset inventory and inventory system has not been established.
In terms of unit asset management: It is found that your unit has not conducted regular or irregular inventory of assets. Does this not comply with Article 37 of the "Financial Rules for Administrative Units"? Administrative units should strengthen the management of receivables and temporary payments, strictly control the scale, and clean up in a timely manner, and no long-term debts are allowed. and Article 43: Cultural institutions shall establish and improve fixed asset management systems and strengthen the maintenance and upkeep of fixed assets. Cultural institutions shall conduct regular or irregular inventory of fixed assets. Before the end of the year, a comprehensive inventory should be conducted to ensure that the accounting facts comply with the regulations.
(7) Non-compliance of expenditure bills
After inspection, your unit has the following problems in the accounting data:
1. June 25, 20xx 8 In the voucher, the expenditures are listed as RMB 138,000.00 for the trademark design and production fee of "Yi people's hometown", RMB 98,000.00 for "Yi people's hometown" advertising space rental and advertising production and distribution fees, and 40,000.00 yuan for "Yi people's hometown" and Yi people's hometown logo design fees,* **Total 276,000 yuan. The party that signed the contract is the Advertising and Decoration Department of Xide County Art Garden, and the issuer is the Xichang Branch of Chengdu Tianyijia Advertising Co., Ltd., and the entity that issued the invoice is inconsistent with the entity that signed the contract
2. July 20xx Voucher issued on the 3rd and 4th was a gift of 2,000.00 yuan paid to the Bolorada Township Central School on June 1, 2016. The payment was made with a self-made receipt issued by the Bolorada Township Central School.
3. Voucher No. 5 on July 11, 2014 shows the expenditure of 30,000.00 yuan for the maintenance of the Lak Township Comprehensive Cultural Station. There is no contract and acceptance form attached, and the expenditure is listed as the cement invoice of the construction party, and no construction invoice is issued.
The above behavior does not comply with Article 24 of the "Financial Rules for Administrative Units". Administrative units should strengthen the management of various types of bills in accordance with the law to ensure that the sources of bills are legal, the content is authentic, and the use is correct, and false bills are not allowed to be used. Regulation.
(8) The original bill is incomplete
After inspection, the following problems were found in the original bill for your unit’s 2014 expenditure:
1. June 27, 8 Voucher, expenses of 150,000.00 yuan to participate in the 4th National Art Festival No documents attached;
2. Voucher dated June 3, 2nd, to Mao County, Aba Prefecture to participate in library automation application and management, server routine troubleshooting, Sichuan Provincial Public Library Regulations? Training class expenses are 4,000.00 yuan. No documents are attached.
The above behavior does not comply with Article 48 of the "Basic Accounting Work Standards" - Basic Requirements for Original Vouchers (7) For economic business approved by the relevant superior department, the approval document should be attached to the original voucher; If the approval document needs to be filed separately, the name of the approving authority, date and document font size should be indicated on the voucher.
(9) The unit’s accountants do not have accounting qualification certificates
As of the end of 2014, your unit’s accountants have not obtained the accounting qualification certificates. This behavior does not comply with Article 10 of the "Basic Accounting Work Standards"? Each unit should equip accounting personnel with accounting certificates according to the needs of accounting business. Persons who have not obtained an accounting certificate are not allowed to engage in accounting work.
2. Processing decisions
(1) The 2014 final accounting report is inconsistent with the 2014 general ledger and detailed account books. According to Article 20 of the Accounting Law of the People's Republic of China and the State, financial accounting reports shall be prepared based on audited accounting book records and relevant materials, and shall comply with this Law and the unified accounting system of the country on the preparation of financial accounting reports. In accordance with the requirements, provision objects and provision period, your unit is ordered to correct immediately and strictly follow the "Basic Accounting Work Standards" to conduct accounting, fill in accounting vouchers, register accounting books, and prepare financial reports.
(2) Untruthful behavior in accounting. According to Article 14 of the Accounting Law of the People's Republic of China and the State Council, accounting institutions and accountants must review original vouchers in accordance with the provisions of the unified national accounting system, and have the right not to accept original vouchers that are untrue or illegal. , and report to the unit leader. According to the regulations, your unit is ordered to make immediate corrections and strictly follow the "Basic Accounting Work Standards" to conduct accounting, fill in accounting vouchers, register accounting books, and prepare financial reports.
(3) The behavior of diverting 20,184 yuan of project funds. According to Article 6 of the "Regulations on Punishments for Fiscal Illegal Acts", if state agencies and their staff commit any of the following acts of using or defrauding fiscal funds in violation of regulations, they shall be ordered to make corrections and adjust relevant accounting accounts. (2) Withholding or misappropriating funds According to the regulations on conduct, your unit is ordered to make corrections, adjust relevant accounting accounts, advance special funds, and use project funds in strict accordance with the "Special Fund Management Measures".
(4) Failure to use official cards to settle office expenses, conference fees, and official reception expenses. According to the Xide County Finance Bureau's "Notice on Implementing the Compulsory Settlement Catalog of County-Level Business Cards" and the "Xide County Budget Unit Business Card Management Measures" documents, your unit is ordered to make corrections immediately and implement business card settlement according to the business card settlement catalog in the future. .
(5) Failure to comply with government procurement procedures when purchasing cameras, digital TV set-top boxes, clothing, etc. According to Article 74 of the "Government Procurement Law of the People's Republic of China": If the purchaser fails to entrust a centralized procurement agency to implement centralized procurement for government procurement projects that should be implemented, the government procurement supervision and management department shall order it to make corrections. If he refuses to make corrections, the payment of funds to him according to the budget will be stopped, and his directly responsible person in charge and other directly responsible personnel will be punished by his superior administrative department or relevant authorities in accordance with the law. ? regulations.
Your unit is ordered to make immediate rectifications and eliminate unbudgeted procurement. Procurement behaviors within the centralized procurement catalog and above the procurement quota must be included in government centralized procurement.
(6) The asset management system is not sound and the asset inventory inventory system is not established. According to Article 17 of the Accounting Law of the People's Republic of China and the State, each unit shall regularly check the accounting book records with physical objects, payments and related information to ensure that the accounting book records are consistent with the actual amounts of physical objects and payments. According to the regulations, your unit is ordered to make corrections within a time limit and conduct regular asset cleanup and inventory.
(7) Non-compliance with expenditure bills and incomplete original bills. According to the provisions of Article 42 of the Accounting Law of the People's Republic of China and the State Council, if you fail to fill in or obtain the original vouchers in accordance with the regulations, or if the original vouchers filled in or obtained do not comply with the regulations, your unit will be ordered to make corrections within a time limit and improve the relevant Accounting information and adjustments to relevant accounting accounts.
(8) Conduct against unit accountants who do not have accounting qualification certificates. According to the provisions of Article 42 of the Accounting Law of the People's Republic of China and the State Council, if the appointment of accounting personnel does not comply with the provisions of this law, your unit shall be ordered to make corrections within a time limit, strictly implement the accounting job responsibilities, and personnel shall hold certificates to work.
After receiving this decision, your unit should promptly make rectifications and report the rectification situation to the Xide County Financial Supervision and Inspection Bureau within 30 days. In the future, we must continue to conscientiously implement the "Accounting Law of the People's Republic of China", "Government Procurement Law of the People's Republic of China", "Basic Accounting Work Standards", "Special Fund Management Measures", "Financial Affairs of Cultural Institutions" System", the Xide County Finance Bureau's "Notice on Implementing the Compulsory Settlement Catalog of County-Level Business Cards" and the "Xide County Budget Unit Business Card Management Measures" to standardize basic accounting work and improve the efficiency of the use of fiscal funds.
xx month xx, 20xx
Financial decision letter sample 3
Take the Zhoushan Branch of Zhejiang Fanhua Engineering Supervision Co., Ltd. from June to November 2009 The monthly rent is 12,500 yuan. The total rental income of the above-mentioned houses, totaling 37,500 yuan, was not entered into the bureau's administrative accounts but into the bureau canteen's running account, and was used for various expenses of bureau employees in the canteen. (2) Issues discovered by the extended inspection of the subordinate Archives Supplies Business Department 1. The company was established without approval and accounting books were not set up in accordance with regulations. In July 2007, Donggang Chengzhi Archives Supplies Business, Putuo District, Zhoushan City, was registered and established during the tenure of former director Zhang Yourong. Department (hereinafter referred to as "Business Department"), with a registered capital of 50,000 yuan. The registered capital comes from the asset disposal funds when the Archives Supplies Business Department under the original Archives Society was cancelled. The legal representative is Le Mou (a temporary employee of the District Archives Bureau), the business license and All tax registrations are individual registrations. The business premises are on the first floor of the district archives bureau office building. The business scope is archive organization, sales of archive supplies, etc. The business department employs 10 temporary workers for mixed use with the district archives bureau. The wages of temporary workers are determined by the district fiscal budget. arrange. Judging from the inspection, the operations of the Operations Department fall within the business scope of the Archives Bureau, and its personnel, finances, assets, etc. are all managed by the Archives Bureau. In fact, it should be a subordinate enterprise of the Archives Bureau. However, when registering, the Archives Bureau did not go through the relevant approval procedures with the relevant departments of the district government and the state-owned assets department in accordance with the prescribed procedures, and instead established an individual company without authorization. From its establishment in July 2007 to the date of the inspection, the Operations Department did not set up a formal accounting set in accordance with the provisions of the Accounting Law, but used notebooks to record running accounts for accounting. 2. The District Archives Bureau listed employee welfare expenses in the Operations Department. From November 2007 to August 2009, the District Archives Bureau listed 111,900 yuan in official employee benefits in the Operations Department, of which: 15,898 yuan was paid to Zhang Yourong during his term, and 96,002 yuan was paid to Gu Aiding during his term. . 2. Handling decisions (1) The leasing of houses without unified bidding does not comply with the "Notice on the Trial Measures for the Leasing Management of Public Assets in Putuo District" (Zhou Pu Zheng Ban [2004] No. 201) of the Putuo District People's Government Office of Zhoushan City Article 3: The leasing of public assets shall be conducted uniformly in the bidding center and shall be subject to the supervision of the district bidding management office. Order your unit to apply to the district bidding center to enter the unified bidding platform when the lease contract expires, and the rental income obtained shall be included in the unit's comprehensive budget. (2) The Putuo District Archives Bureau established an archive supplies business department without approval and failed to set up accounting books as required. This is inconsistent with Article 3 of the Accounting Law of the People's Republic of China and the State Council. All units must set up accounting books in accordance with the law. and guarantee its authenticity and completeness.
?And "Implementation Measures for Unified Financial Accounting of Administrative Institutions in Putuo District, Zhoushan City" (Zhou Pu Zhengfa [2004] No. 79) Article 15: All income of administrative institutions should be included in the unit's comprehensive budget and unified management should be implemented Regulation. Your unit is ordered to cancel the Sincerity Archives Supplies Business Department to the relevant departments within a time limit. After its business projects are reported to the price department to obtain a business license, they will be operated by your unit itself, and all operating income will be included in the unit's comprehensive budget. (The penalty for this issue will be issued in accordance with the financial penalty procedure and a "Financial Penalty Decision" will be issued). (3) The District Archives Bureau listed 111,900 yuan in employee welfare expenses in the business department, which does not comply with Article 16 of the Accounting Law of the People's Republic of China and the State Council. All economic and business matters occurring in each unit shall be reported to the accounting department established in accordance with the law. Requirements for unified registration and accounting in account books. (The penalty for this issue will be issued in accordance with the financial penalty procedure and a "Financial Penalty Decision" will be issued). April 22, 2010