Municipal Audit Office 2019 Annual Audit Project Plan

Xx City Audit Bureau so100
~ The annual audit project plan ~ year, the audit work should adhere to the "xxxx" important thinking as a guide, fully implement the spirit of the Third Plenary Session of the Party's xx session and the spirit of the Central Economic Work Conference, continue to implement the "two crosses" policy of audit work, and further Increase the investigation and punishment of major violations of laws and regulations and economic cases, increase the intensity of audit investigations, implement the "integration" work ideas of audits in accordance with the budget, do a good job in auditing departmental budgets, and actively explore the benefits audit path to achieve national The economy continues to play a more rapid role in the coordinated and healthy development. In the various audit work, on the one hand, we must continue to strengthen the real legality audit of fiscal revenues and expenditures, focus on exposing violations of laws and regulations and economic crimes, and prevent state financial funds and state-owned assets. Loss; on the other hand, we must actively explore the path of effectiveness audit. Pay attention to exposing problems such as serious losses and waste caused by mistakes in decision-making and poor management, and promote the improvement of the management level and use efficiency of financial funds.
In the year of 2009, the audit project plan should implement the principle of “comprehensive auditing, highlighting key points, actively and steadily, doing what it can, classifying and guiding, having insurance and pressure, breaking the professional division of labor, and forming an auditing force”. In addition to completing the audit project tasks organized by the Municipal Bureau, local governments can arrange some self-scheduled audit projects according to local conditions, but leave room for party administration, audit business training and political theory study.
I. Financial audit
1. The financial budget execution audit and the county audit bureaus audit the financial, local tax and local treasury at the same level. The Municipal Bureau has transferred to the provincial government to uniformly authorize the audit of the funds of the local taxation department.
The budget execution audit should focus on increasing revenue and reducing expenditure, increase supervision, expose problems, standardize management, promote reform, and explore new ways. Promote the fairness, transparency and standardization of the distribution of the financial sector, promote the gradual improvement of the departmental budget, enhance the budgetary constraints, focus on exposing freely changing budgets during budget execution, whether there are budgetary allocations, unrealistic data on income and expenditure, etc.; actively explore financial resources. Use the path of benefit auditing. At the same time, on the basis of in-depth analysis, focusing on the requirements of establishing a public finance framework, we will propose targeted countermeasures and suggestions from the perspective of treating both the symptoms and the root causes, and promote reform and improvement of the system. The audit of the taxation department should strengthen the supervision of the collection and management work, promote taxation according to law, and tap the potential for income increase.
It is completed by the end of May.
2. The financial final audit is to regulate the local financial distribution behavior according to law, and the municipal bureau arranges to audit the XX to the annual financial final accounts of the xx county people's government. Focus on checking whether there are serious extravagance and waste and engaging in "image project"; whether the subsidy for local subsidies is implemented according to the budget, whether there is any misappropriation and misappropriation; in dealing with the financial relationship between the lower and upper levels, whether or not the superior income and the fiscal revenue are not included The real problem. At the same time, pay attention to understanding the quality of the local budget execution audit work, and further promote the in-depth development of the lower-level budget execution audit work.
Each county may, according to the actual situation, combine the county-level financial investigation work and arrange it by itself.
It is completed in early November.
Second, special fund audit
3. According to the arrangement of the Provincial Audit Office, the special audit of the procuratorate system will carry out special audits in the city's procuratorate system in accordance with the spirit of the Provincial Audit Office, the Provincial Political and Legal Committee, the Provincial Public Security Department, the Provincial Court, and the Provincial Justice Department.
Through auditing, we should find out the financial management status of all levels of procuratorates, the management and use of fines and confiscations, and temporary deductions, and focus on exposing and investigating major violations of laws and regulations in the use of fines and confiscations and temporary deductions. Make recommendations on existing problems, promote the system of law enforcement in the procuratorate, and perform duties according to law.
It is completed by the end of July.
4. Land and Resources Audit According to the arrangement of the Provincial Audit Office, the Municipal Bureau directly audits the situation in which XX County XX to □ local government collects, manages and uses the national funds.
Pay attention to the various land and capital funds for the collection, management, payment and use of various types of development zones, small market towns, such as land acquisition, land transfer, construction units at all levels of finance, land, development zones and small towns. Focus on auditing the collection, management and use of new construction land and land transfer fees, whether all types of construction land are fully integrated into the government's centralized management, whether the operational land is fully implemented, whether the bidding, listing, or land is fully utilized.
It is completed by the end of September.
5. The civil affairs special fund audit is based on the provincial bureau and the city bureau and the xx county audit bureau to audit the special funds for civil affairs, and focus on auditing the special funds for special resettlement, disaster relief, social welfare, and the use of urban residents' minimum living security funds. Legitimacy, and whether there is any misappropriation, loss of waste, etc.
It is completed by the end of May.
6. The Social Security Fund Audit Bureau audited the XX County People's Government ~ Annual Social Security Fund. The remaining counties will arrange according to the actual situation. The purpose of the audit is to promote the budget arrangement, collection, management and use of the social security fund in line with the relevant provisions of the state, to find out the inadequacies in the operation of the social security system, and to propose suggestions for improving the social security system. The scope of the audit includes the Labor and Social Security Bureau, the Finance Bureau, the Social Security Bureau, the Employment Bureau, the Medical Insurance Center, the Civil Affairs Bureau and the Disabled Persons' Federation.
The key audit should be whether the social security insurance fund arranged by the local budget is fully budgeted and paid in full and on time. Whether the financial management of social security agencies is standardized, whether the use of social security insurance funds under management is in compliance with regulations, whether or not they are misappropriated, and whether social security funds are collected in full and on time. Whether the special funds for civil affairs managed by the civil affairs department are used according to the prescribed purposes, and whether they are used or misappropriated. The Municipal Bureau implemented a computer-aided audit of the social security fund audit of the xx county people's government.
~ The end of November is completed.
7. Audit of the second phase of rural power grid construction and renovation project According to the arrangement of the Provincial Audit Office, the city will carry out the second phase of rural power grid construction and renovation project audit. The project will be organized and unified by the provincial government. The scope of the audit is the county that has been completed by the end of the year and has not been audited.
Through auditing, supervise the construction funds in place and management use, and promote the legal and effective use of construction funds by project legal persons to improve investment efficiency. The focus of the audit is on whether there are any untrue or non-compliance issues in the budget management, charge management, project management, project settlement, and financial accounting of rural power grid construction and renovation projects.

Supervise the construction unit and the participating construction units to block loopholes and strengthen management. The Municipal Bureau has selected one district and county to carry out the benefit audit.
~ The end of June is completed.
8. The Agricultural Comprehensive Development Fund Audit Bureau audited the agricultural comprehensive development funds of xx County. The key point is to audit whether the management of comprehensive agricultural development funds is standardized, whether it is fully paid in place, whether it is used in the projects stipulated by the comprehensive agricultural development funds, whether there are any problems such as misappropriation and violation of laws and regulations, so as to promote the management and use of agricultural development funds. Make it more effective.
~ The end of November is completed.
9. Key construction projects auditing the Municipal Bureau for the Binjiang Avenue project; the municipal government's first, second and third buildings; the municipal government's former district plaza and the municipal new district's extensive road; the ring road; the city grain bureau office building; the city stadium; Grand Theatre; East-West Road; Ring Expressway; Jianyan Road and other key projects for final audit.
Through the final audit of the construction project, we can find out the basic situation of the project construction, the use of funds, and the settlement of the project. Check the construction units and related units to implement laws and regulations such as bidding, supervision, quality management, and material organization supply. Expose and analyze the problem of loss and waste caused by improper decision-making and lax management, and deal with violations of laws and regulations in accordance with the law.
~ The end of November is completed.
Third, financial revenue and expenditure audit
10. Budget implementation of administrative institutions and audit of financial revenues and expenditures The Municipal Bureau of the State Council on the construction of large-scale commodity grain bases, municipal party committees, xx city center hospitals, civil air defense offices, municipal animal husbandry bureaus, water conservancy bureaus, xx city highway bridges and toll stations, xx Toll stations, xx toll stations, xx finance and trade schools, grain bureaus, construction bureaus, and planning bureaus conduct financial revenue and expenditure audits; the Water Resources Bureau, the Grain Bureau, and the Construction Bureau also conduct budget execution audits.
In the audit, we must pay attention to the investigation of violations of laws and regulations by administrative institutions. To investigate the causes of violations of laws and regulations, we must thoroughly analyze the system and management. In particular, serious violations of laws and disciplines must be thoroughly investigated and verified. The construction of a clean government in administrative institutions. Computer-aided audit of the audit of xx Central Hospital. Each department of the Municipal Bureau shall select an audit analysis report in the implementation of the financial revenue and expenditure audit project or the economic responsibility audit project.
Completed at the end of November
11. The financial revenue and expenditure audit of the enterprise audited the financial revenue and expenditure of the xx group. In the audit, it is necessary to focus on the working ideas of “touching the bottom, uncovering hidden dangers and promoting development”, focusing on the loss caused by mismanagement and decision-making mistakes. Waste and the loss of state-owned assets, revealing the changes in the reform and development of enterprises, auditing and evaluating the accounting information and asset quality, as well as the authenticity of profit and loss, and actively exploring the effectiveness audit. Guarantee the preservation and appreciation of state-owned assets.
The counties select enterprises to conduct assets, liabilities, profit and loss audits according to actual conditions.
It will be completed by the end of October.
Fourth, financial foreign investment audit
12. Audit of foreign loan assistance projects According to the authorization of the Audit Commission, the Municipal Bureau of the XX County XX years, the annual foreign government loan assistance project, xx agricultural comprehensive development project, xx poverty alleviation project, basic health service project, xx highway Conduct an audit.
In the audit, it is necessary to improve the quality of foreign capital utilization, reduce the government's debt repayment risk, and promote the relevant departments to fulfill their foreign investment management duties. The key point is whether there is any problem of misappropriation of foreign debt funds and serious loss of waste, low efficiency, and high risk of debt repayment. The project unit is urged to strictly implement national regulations and project agreements, and standardize financial management and accounting. Focus on the generality and orientation problems found in the audit, analyze the causes of the problems from the management mechanism, and propose suggestions for strengthening and improving management.
The completion time of each project is performed according to the time of the professional meeting.
V. Economic responsibility audit
13. Party and government leading cadres economic responsibility auditing Municipal Bureau arranged for the Civil Affairs Bureau Director Tang Ping, the Family Planning Commission xx, the Poverty Alleviation Office xx, the Grain Bureau xx, the Cultural Bureau xx, the Environmental Protection Agency xx, the Foreign Affairs Office xx, the Personnel Bureau xx, etc. The economic responsibility of the county-level leading cadres is audited.
In accordance with the requirements of the Interim Measures for the Audit of Economic Responsibility of Party and Government Leading Cadres at County Level in Sichuan Province, continue to do a good job in combining the economic responsibility audit and financial final audit of local party committees and government leading cadres, and the economic responsibility audit and financial receipts of leading cadres of administrative institutions. The combination of auditing and auditing, the audit of economic responsibility of state-owned enterprise leaders and the combination of assets, liabilities and profit and loss audits.
It is necessary to fully implement the spirit of the Third Plenary Session of the Party's xxth session, give full play to the economic responsibility audit to strengthen economic supervision and supervise the power of leading cadres, find clues to major cases, and curb the role from the source; strengthen the management of economic responsibility audit projects,
The county audit bureaus shall coordinate with the relevant departments to determine the planning tasks according to the number of projects actually completed last year.
~ The end of November is completed.
VI. Audit investigation
14. Conducting special investigations on county-level financial resources According to the arrangement of the provincial government, the municipal bureau will select two counties to conduct county-level financial status surveys according to the requirements of the provincial government in the XX-to-annual financial final audit of the people's government of xx county and xx district. In order to find out the real situation of the county-level financial resources and expose the problems and phenomena with regularity, the government can provide decision-making basis for guiding county-level fiscal reform.
It will be completed by the end of October.
15. Survey of credit asset quality audit of rural credit cooperatives.
According to the authorization of the provincial people's government and the arrangement of the provincial government, the municipal bureau conducted an audit investigation on the quality of the credit credit assets of the rural credit cooperatives of the xx;xx district. It is organized by the provincial government, unified plan, and implemented by cities, counties and districts.
Through auditing, find out the reasons for the size of the loan, the structure of the loan, and the formation of non-performing loans. Suggestions and measures to strengthen credit business management, improve credit quality, and prevent and resolve operational risks.
It will be completed by the end of October.
16. Audit of Funds and Benefits of Returning Farmland to Forest Project According to the arrangement of the provincial government, the municipal bureau carried out an audit of the fund benefits of the project of returning farmland to forests in xx district and xx county.
It is mainly to investigate the completion of tasks in the county areas where the farmland is returned to forests from 1999 to XX, the survival rate of afforestation, the cash return of the farmers, the guarantee of life, the issuance of forestry rights certificates for farmers, the reduction of agricultural taxes and the reduction of fiscal revenue.
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Nbsp; ~ completed at the end of August.
17. Audit investigation on the repayment of debts in townships and towns.
The Municipal Bureau arranged the 9-county audit bureau to conduct an audit of the township credit and debt repayment situation in conjunction with the township financial revenue and expenditure audit.
The focus of the audit investigation is based on the “final confirmation number of rural creditor's rights and debts cleanup” in XX. It is necessary to find out the measures for the recovery of debts and debts of townships and towns. What measures have the county and township governments adopted, and what are the effects of these measures? Is there any new debt now? If there is any new debt performance, what is the amount? What is the deep-seated reason? At the same time, we must also clarify the financial revenue and expenditure of towns and villages in the past three years, especially in what areas are expenditures, which of them are required to be spent, how much travel expenses are for travel expenses, how much white bars are paid, and how much car rental fees are spent. "How much is it used for real training? What measures has the county finance taken to manage the township finance? What are the effects of these measures? Where are the funds for hospitality, travel expenses, etc.?
The county audit bureaus must be representative when arranging audit respondents, and the economic conditions are good, good, medium, and poor. In the audit investigation, we must pay attention to the exploration of typical cases and typical experiences, and make in-depth analysis from the policy, system, mechanism, and regulations, and put forward scientific and reasonable and reasonable operational audit recommendations.
It is completed by the end of July.
18. Leading cadres to perform economic responsibilities related to the special investigation According to the arrangement of the provincial government, the municipal bureau and xx county carried out the establishment of the power restriction measures and measures for the leading cadres in terms of financial arrangement and financing, and whether there were serious violations. Special audit investigations on issues such as loss of waste.
~ The end of November is completed.