Report on the inspection of the work of “village account township escrow”

According to the spirit of the “Notice of Forwarding” of the City Finance Bureau of the Sl City Finance Bureau, our county has carefully arranged the “Land Account Township escrow” inspection work leading group in time to adjust the agriculture, supervision, finance, The comrades of the accounting department conducted a comprehensive inspection and acceptance of the work of “village account township escrow” in 25 townships in the county. Up to now, the county should be included in the administrative village of centralized accounting, which has been included in the ***, accounting for 84%. Among them: 175 administrative villages that have undergone financial audits, 198 businesses that operate normally, and 122 villages that have not yet reported accounting services. After inspection, the work of “village account township and township management” in each township was basically normal, the various systems were completed, the accounting procedures were standardized, and the funds were used reasonably. The inspections are now reported as follows:
I. Progress of the work of “village account township escrow”
The implementation of "village account township escrow" is an urgent need to practice the "three represents", to close the relationship between the party and the masses, and to consolidate the party's ruling status. Since the beginning of this year, under the correct leadership of the county party committee and the county government and under the close cooperation of the discipline supervision and agriculture departments, the county has achieved good results and achieved good results.
We mainly adopt the method of “piloting first and then pushing, first running and then standardizing, first providing post-service supervision, and gradually advancing”. In October 2003, pilots were conducted in 10 townships such as ** and **. On March 25 this year, combined with the experience of pilot work last year, a mobilization meeting for the full implementation of the rural accounting appointment system was held, which was requested from May 1 this year. At the beginning, the “village account township escrow” work was implemented within the county. After mobilizing the conference, all towns and towns attached great importance to it, actively used various news media to learn and publicize the spirit of the archives, fully realized the importance of the work of “village account township escrow”, set up their own work leading groups, and formulated the township “ The implementation plan of the work of the village account township escrow. It laid the foundation for the smooth development of the work of “village account township escrow”.
In order to clean up the village-level finances as soon as possible, some townships and towns have transferred personnel from the discipline inspection, finance, economic management and other departments to form a leading group for the Qingcai work, and they will go to the village groups to assist the village level in financial clean-up and handling the procedures for the transfer of accounts. At the end of October, it has been included in 320 villages, with a total asset of 10,000 yuan and a total debt of 10,000 yuan.
Standard operation is the basic requirement for the work of “village account township management”. All towns and towns can formulate a series of rules and regulations based on their actual conditions. First, the internal control system is relatively complete, including entrusted escrow agreements, internal accounting methods, internal audit reporting methods, file management methods, and personnel duties. In particular, Shimen Town issued a village-level financial revenue and expenditure management regulations for village branches and village committees. The regulations include fund management, income distribution, democratic financial management, bill collection, management, etc., standardizing financial revenue and expenditure behavior, and strengthening village-level financial management and accounting supervision. The second is the “village account township escrow” program specification, and the handover procedures are relatively complete. The procedures for entrusting the escrow agreement are complete and legal, and all kinds of original materials are complete from the transfer of the inventory, the balance sheet of funds, the balance sheet of each subject, the income and expenditure schedule to the current schedule, and the inventory of fixed assets. It laid the foundation for the construction of the account. Third, in the use of funds management, adhere to the "three unchanged", in the process of operation can be strictly in accordance with the various financial revenue and expenditure regulations for approval, accounting procedures standardized, according to statistics, as of the end of October, a total of funds** 10,000 yuan, 198 administrative villages that have been regularly accounted for, accounting for **10,000 yuan, accounting expenses ** million yuan, refusing to pay non-compliance documents ** Zhang * million yuan, correcting and perfecting unreasonable documents ** Zhang * million yuan.
Second, the main problems exist
1. Individual towns and towns have insufficient understanding of the work of “village account township and township management”, paying insufficient attention and slow progress. The financial information that has been handed over has not been arranged for financial auditing. Some townships and towns still have unclear accounts and imperfect escrow procedures.
2. The accounting of individual administrative villages is chaotic, and the phenomenon of baggage accounts, savings accounts, and running accounts is common, which brings difficulties to the auditing work of clearing money. In particular, the creditor's rights and debts of the merged village group are not recognized by each other and it is difficult to merge. So far, 63 villages have not been included, which makes it difficult to transfer accounts.
3, business personnel are uneven, business is sparse, resulting in irregular accounting procedures, improper use of accounting subjects.
4. There is no understanding of “democratic financial management and financial disclosure”. Individual towns and towns have not been implemented, and the phenomenon that financial expenditures are basically examined by the village head or the branch secretary is common.
5. The business expenses are seriously insufficient. There are no funds for the purchase of daily office supplies such as books, vouchers, statements, statements, etc. required for agent billing. There are no detailed accounts, no bills, no file bindings, no commission agreements, several villages sharing one account, and one town has only one account.
Third, the next step of work measures
In view of the problems and problems existing in the inspection, on the one hand, we must actively report to the county party committee and the county government, and strive for support and cooperation from all sides; on the other hand, we should check and fill in the key problems, and correct and improve them within a time limit.
1. Take effective methods, increase the propaganda work of “village account township escrow”, and obtain understanding and support from village-level cadres and the public, so that they can be assured of account bookkeeping, satisfied with entrusted escrow, and actively participate in centralized accounting.
2. Strengthen staff business training and improve business standards. Rural financial work is related to all aspects of the interests. If we do not grasp some of the policy-oriented things, the relationship between service and supervision is not well handled, and it will directly affect the comprehensive implementation of the rural accounting system. Strengthening learning, improving work ability, and strengthening service awareness have reached an urgent point. Therefore, we will organize business personnel training in this winter and spring to meet the needs of the work.
3. Further expand the propaganda of “financial disclosure and democratic financial management”, regularly announce the financial revenue and expenditure to the villagers, respond promptly to the villagers' feedback on financial revenues and expenditures, and accept public supervision.
4. Because the county's finances are very difficult, the township's centralized accounting and rural finance can't get a little money. The office space of the rural financial service center is tense, the office supplies are tight, the normal business is difficult to carry out, and the accounting basic work is difficult to implement. Therefore, in order to ensure the smooth implementation of this work, it is hoped that the higher authorities will raise funds to help solve the problem of office facilities and business expenses of the township accounting center to ensure the smooth and healthy development of centralized accounting and village account management.

November 10, 2000