Audit Bureau 2019 Annual Work Summary

The year of XX is the year of "audit quality promotion" determined by the provincial and state auditing agencies and the year of creating "civilized units". In the past year, under the correct leadership of the county party committee, the government and the higher-level auditing organs, the bureau has earnestly studied and implemented the spirit of the party's xx and xx sessions of the Third Plenary Session and took the scientific development concept as the leader. Keep in mind that xx Prime Minister inspected the work of the Audit Commission at the end of last year. At the provincial audit work meeting with Governor Qin Guangrong, Yang Fusheng’s speech at the statewide audit work meeting and Deng Yonghe’s county magistrate’s speech at the county’s audit work meeting, according to the “promoting emancipation of the mind, Grasping the construction of the audit team, grasping the quality of auditing, grasping the working ideas of creating a county-level 'civilized unit', further improving the rules and regulations, actively carrying out emancipation of the mind to promote the development of auditing, and promoting the quality of auditing with rewards and penalties, Diligent and honest, aiming at strengthening the work style of the government, creating county-level “civilized units” and other activities with a good image, focusing on the work of the county party committee and county government center, actively carrying out audit supervision and services, and increasing the key industries and key funds. The auditing supervision of key projects has made due contributions to the construction of “a well-off society, harmony**”. The work situation in the past year is summarized as follows:
I. XX annual audit work to strengthen party members and cadres to study and educate and improve the quality of audit cadres. Since the beginning of this year, the Audit Bureau has always included strengthening the study and education of party members and cadres into the important agenda of the overall work, carefully studying and carefully arranging. Grasp the implementation of the tasks of party members and cadres in learning and education, and strive to improve the overall comprehensive quality of the audit team.
1. We must do a good job in the study and education of party members and cadres, and lay the foundation for ensuring the smooth implementation of audit supervision and improving the quality of audits. First, organize party members to thoroughly study and implement the spirit of the Third Plenary Session of the xx and xx sessions, study the "Party Constitution", party discipline regulations, and watch various warning education films, educate all party members and cadres to strengthen their political ideals and beliefs, and firmly establish a sense of overall awareness and service. The sense of diligence and integrity is constantly improving the ability of party members and cadres to resist corruption and change. Second, organize party members and cadres to carry out in-depth discussions on "emancipating the mind, deepening reform, opening up, and scientific development" in accordance with the requirements of the provincial, state, and county party committees, so that everyone has a comprehensive understanding and clear understanding of the current complex situation at home and abroad. We will firmly establish a sense of responsibility, a sense of scientific development, and a sense of innovation, and provide an ideological guarantee for conducting audit work. The third is to strengthen the audit business training in the form of a combination of concentrated learning and self-study. Since the beginning of this year, the Bureau has sent 16 people to participate in provincial and state-organized audit basic knowledge training, computer training, and “golden audit engineering” and other business training. Through a series of training and learning, the auditing cadre's business capabilities have been improved.
2. We must do a good job in the construction of party branches and provide organizational guarantees for the successful completion of the annual audit work tasks. First, the party branch strictly organized the party members and cadres to seriously study the instructions, decisions, archives, and conference spirit of the higher-level party committees, and mobilized and guided party members and cadres to actively implement the important ideas of "xxxx" and continuously enhance party spirits in daily learning and In the work, the party's exemplary behavior is used to reflect the party's advanced nature. Second, the party branch carefully listened to the party members' ideological reports, checked the party members' work, thoughts, learning situation and the completion of the tasks assigned by the organization, and earnestly carried out criticism and self-criticism. The third is to insist on using party members' standards to standardize the words and deeds of party members and cadres, strengthen the unity of party members and the unity of party members and the people, give full play to the role of the party branch as a fighting bastion and the vanguard and exemplary role of party members.
Dedication, loyalty to perform auditing functions, and due diligence to review various projects Since the beginning of this year, the Office has firmly grasped the opportunity to carry out the emancipation of the ideological debate and vigorously carried out the "six struggles" activities, that is, "project quality is excellent, and results transformation In the forefront, the information construction is vying for the first-class, the service center is vying for the upper reaches, the comprehensive evaluation is advanced, and the overall image is vying for civilization. It is ensured that the county-level “civilized unit” assessment is qualified in the county and the statewide audit system evaluation is upgraded.
1. Basic information on audit work and audit business work
In XX, the higher-level auditing agency arranged six audit projects, including: one county-level financial budget, three fixed-asset investment audits, and the other one totaling 18 in the whole year. One was left in the previous year. A total of 19 in the year.
As of November 13, the bureau completed 13 audit and special audit investigation projects and 6 projects under review. A total of 18 audit reports, 39 audit opinions and recommendations were issued, and 5 were adopted. The audit found violations of 50,325.33 yuan, management irregular funds of 30,000.00 yuan, 50,325.33 yuan for financial treatment, 30,000 yuan for returning funds, and the total amount of audit funds totaled 28,606,342.65 yuan.
2. The main problems identified in the audit are mainly the following: First, the allocation and use of the financial transfer payment subsidy funds of the departmental budget and the superior arrangement are not implemented in accordance with the regulations, and are not in compliance with the Budget of the People's Republic of China. The provisions of the Law. Second, due to the late arrival of some special funds due to the late arrival of indicators, the appropriation was not made until the end of the year, which affected the normal operation of the project and capital efficiency to a certain extent. Third, the use of fiscal special funds management tracking and lags behind, the performance evaluation mechanism is not perfect, and the misappropriation of special funds to make up for the basic expenditures of the organs has occurred from time to time, and the use efficiency of special funds has not been fully utilized. Fourth, the situation of non-tax revenues tied to unit interests has not been fundamentally reversed, which has weakened the government's ability to regulate and control fiscal funds to a certain extent.

3. The main work of the XX annual audit business
--- Highlight the key points, the financial level of the same level of presentation of new highlights Financial audit is the eternal theme of the audit work. This year, according to the arrangements and requirements of the higher-level auditing organs, the SIPO strengthened the financial auditing at the same level, worked hard on quality, made a fuss about innovation, and focused on promoting the reform of the fiscal and taxation system and establishing a transparent and standardized public finance system. The overall requirement is to adhere to the goal of standardizing budget management and improving the use of fiscal funds. With budget execution as the main line and fiscal expenditure as the focus, the county-level budget execution and other financial funds revenue and expenditure, local tax collection and management have been audited. It also carried out special audits to alleviate the financial difficulties of the county and townships and the general transfer payment funds, and also conducted an audit investigation on the implementation and management of government procurement and the budgeting and implementation of county-level departments.
This year's financial peer review mainly reflects four aspects: First, paying attention to the normative nature of budget revenue and expenditure organization and management in the arrangement of audit content, focusing on the arrangement and use of non-tax revenue and superior subsidy income in the focus of auditing. On the basis of many investigations, the land transfer fee and the relief of the financial difficulties of the county and township, and the general financial transfer payment subsidy fund were determined. The audit focused on the collection of non-tax revenues. We will implement the management of “two lines of revenue and expenditure” and the regulation of the arrangement, use and management of various financial funds, and propose measures and recommendations for strengthening and improving management. Second, the audit supervision focused on five enhancements, namely, strengthening supervision over matters concerning economic development and economic management decision-making, strengthening supervision over power departments, strengthening supervision over funds of vital interests of the people, and strengthening supervision over key government investment projects. Strengthen the supervision of clean government of leading cadres. The third is to solve the contradiction between people and fewer things. The organization of the audit focuses on the overall linkage, unified allocation of auditing power, unified comrades in each unit, and jointly compiled into the audit team, and rushed to do a good job in the audit work throughout the year. Fourth, the audit results show a new bright spot, that is, whether the departmental budget preparation, approval, and implementation comply with the provisions of the Budget Law; whether government procurement is budgeted, implemented, and supervised; actively carry out auditing supervision of government investment projects, and strive to achieve practical results. .
--- Due diligence, auditing work has achieved new results In recent years, according to the requirements of the Party Central Committee and the State Council, the auditing supervision of fiscal funds has been intensified. The auditing tasks of auditing agencies at all levels are relatively heavy, but the overall cadres are The staff and the team have done their due diligence, and the audit work has achieved new results. First, according to the arrangement of the province, the state, and the county, the audit project will be decomposed into the audit teams in time, the audit business will be carried out early, and the audit work will be completed on time. Second, in accordance with the provisions of laws and regulations and the requirements of superiors, strengthen the audit and supervision of key funds and key projects. The audit results of key funds and key projects are decided by collective discussion to ensure that the audit procedures are legal, the audit results are true, and the test can be verified. The third is to carry out auditing supervision on the major issues of concern to the party and the government, the hotspots and focus issues of the people's people, and strive to ensure that the principles and policies of the party and the government are implemented. The party and the government's policy of benefiting the people benefits the general public. The funds will maximize their effectiveness. Fourth, actively create conditions to carry out government investment audit supervision, further standardize government investment behavior, save investment costs, give full play to the economic benefits, social benefits and economic growth of government investment. Fifth, in accordance with the principle of “active, steady, diligent, quality, risk prevention”, actively carry out the economic responsibility audit of leading cadres during the term of office, and timely report the results of the audit and the common and individual problems found to the county party committee, the government, the discipline inspection and supervision, Organize personnel and other relevant units for leadership or decision-making, and establish audit results to implement the rectification reporting system. For the audited leading cadres and their departments and units that are responsible for rectification, they are required to submit a written rectification report to the bureau within the specified time. . Relevant departments such as discipline inspection and supervision, organization personnel and state-owned assets supervision, etc., conduct auditing and inspection of audited leading cadres and their departments and units to implement audit decisions and implement audit recommendations and rectification, give full play to audit supervision and strengthen party building and clean government construction and The role of corruption in work.
--- Actively explore the results of the audit, open to accept social supervision and audit work, not only to accept legal supervision, but also to accept social supervision. It is one of the most effective forms for the audit work to accept legal supervision and social supervision by making the audit results public and accepting supervision from all walks of life. According to the requirements of the higher-level auditing organs, the SIPO has reported to the government leaders this year that the audit results of the Wenchuan earthquake donation materials will be publicly broadcast on the **TV station, and will be supervised by all sectors of the society and won praises from all walks of life, especially those who love it. In the future, the bureau will further increase the intensity of the disclosure of audit results and accept social supervision on a larger scale.
---Improve the government information disclosure system, create a "sunshine" auditing organization, government information disclosure as an important measure to develop socialist democratic politics, build a harmonious society and establish an important part of the behavioral norms, operational coordination, fair and transparent, clean and efficient administrative system The content plays an important role in building a “sunshine” government, improving the transparency and credibility of government work. As one of the government's constituent departments, the auditing organization, in accordance with the provisions of the Regulations on the Openness of the Government Information of the People's Republic of China and the Basic Principles of "Fairness, Equity, and Convenience", improve and improve the relevant systems for government information disclosure and ensure the effectiveness of the Office. It is incumbent upon us to have comprehensive, timely and accurate disclosure of all kinds of information. To this end, the bureau has set up a government information disclosure work leading group, and has successively formulated relevant systems such as the “Yue County Audit Office Government Information Active Disclosure System” and the “** County Audit Office Government Information Application Open System” to ensure the government of the bureau. Information disclosure work has organized leadership and institutional guarantees.
Since the beginning of this year, the bureau has voluntarily disclosed a total of 16 articles, including 1 public guide, 2 institutional responsibilities, 4 policies and regulations, 6 convenience services, 1 audit result, and 2 latest public information.
14 pieces of various information were reported throughout the year, including one by the State Audit Bureau and one by the county government agency.
Through the government information disclosure work, the transparency and credibility of the audit work have been improved, providing a channel for the community to understand and understand the audit.
Keeping in mind the mission and carrying out in-depth activities to improve audit quality In order to conscientiously implement the requirements of “According to the law, conforming to procedures, improving quality, and civilizing audit” proposed by Prime Minister xx and the spirit of auditing meetings of provinces, states and counties, the bureau starts with a sound and perfect system. , constantly regulate audit enforcement activities. First, the entire audit cadre was organized to thoroughly study the regulations and requirements of the "Audit Law of the People's Republic of China", the Audit Commission's Order No. 6, and other laws and regulations, and clearly demonstrate the importance of improving audit quality activities. Second, in conjunction with the requirements and requirements of the Audit Commission's Decree No. 6, the “Measures for the Quality Assessment of Auditing Projects of the County Audit Bureau” was formulated, focusing on audit work papers, audit work diaries, audit reports, audit decisions, audit proposals, and transfer processing books. The review contents of each specific link have been refined, and the four systems of “audit post law enforcement responsibility, audit quality evaluation, excellent project appraisal, audit review” have been revised and improved. The third is to organize audit quality inspection and excellent project evaluation, reward the outstanding audit projects, and report and criticize the audit items that identify problems, so as to stimulate the advanced and spur progress. The fourth is to create a work environment of “helping, comparing, learning, and rushing”, encouraging cadres and workers to help each other, mutual learning, mutual learning, and mutual rush, promoting healthy competition in the ability of auditing among cadres and workers, and continuously improving the quality of audit work.
The goal of striving for excellence is to strengthen the quality of the contingent of audit team and determine the quality of the audit. Since the beginning of this year, the SIPO has conscientiously implemented the requirements of leaders at all levels, summed up the past experiences and lessons, and carried out three major themes of emancipating the mind, striving for excellence, and shaping the image in an overall situation, and constantly improving the overall image of the audit team.
1. Correcting the style and establishing the image of the auditing cadre. The bureau proposed three kinds of ethos in the internal organs of the government, that is, correcting the style of study, correcting the style of thinking and correcting the work style. Correct learning style is to establish a good style of lifelong learning. Require cadres to have a knowledge crisis and a sense of crisis in crisis. They must adhere to the principle of “live to the old and learn to be old”, squeeze time to read more, read books, expand knowledge, and arm themselves with scientific theories and rich knowledge. Continuously improve the audit business level and comprehensive coordination capabilities. Correcting the style of thinking is to firmly establish the idea of ​​serving the people wholeheartedly and with dedication and selfless dedication. It is required that auditing cadres should strengthen their professional ethics, enhance their sense of responsibility and professionalism, and master and improve the practical skills of serving the people through continuous learning. Correcting the work style is to effectively change the work style and put an end to "inaction" or even "disorder". In the government cadres, a big discussion of "three thinks and thinks" and "three can't stand up" was carried out, that is, everyone is asked to "think about what should be done for the common people, and often think about what else can be done." Things that have not been done, often think about whether someone in their position will do better than themselves. Whether the work done by them is worthy of the party and the government, whether they are worthy of the masses, and whether they can afford their own conscience. Through discussion, everyone has a deep understanding of the harms of "inaction" and even "disorder", which further enhances the confidence and determination to do a good job in auditing.
2. Advocating and practicing the new concept of auditing, and improving the awareness of law enforcement of auditing cadres. Under the premise of adhering to the audit according to law, the bureau actively advocates and practices new concepts such as harmonious auditing, civilized auditing, and honest auditing, and through a series of activities. These new ideas have become practical actions, and gradually improve the sense of integrity of auditing cadres. The first is to advocate a new concept of harmonious auditing. Harmonious auditing refers to the harmony between the audit and the audited entity and the internal harmony of the auditing organization. Auditors are required to learn to empathize in the audit work, to challenge themselves by auditing others' standards, to learn to understand and respect others, and to create a harmonious auditing atmosphere through empathy. The second is to advocate a new concept of civilized auditing. Civilized auditing requires auditors to do the following: auditing must be in accordance with the law and strictly in accordance with the legal procedures, work must abide by the auditing discipline, be patient with reason, behave in a civilized manner, do not speak swear words, loud words, overdoing words and hurt others' feelings. The audit situation should be truthfully reflected, and the problem should be handled realistically. The third is to implement the new concept of “corruption audit”. Through the signing of the "Responsibility for the Construction of the Party's Work Style and Clean Government" by the units and cadres, the establishment of the audit team's integrity audit files, and the leading cadres' integrity and self-discipline files, the audit cadres will strictly abide by the professional ethics and integrity and self-discipline, and build a strong defense line against corruption and corruption. Establish a sense of integrity audit.
In-depth development of the "civilized units" activities, shaping the image of the port auditing organs according to the requirements of the provinces and states, in order to ensure the success of the county-level "civilized units" in the XX year, the bureau has carried out in-depth and in-depth development in accordance with the requirements of the county civilized office. Create a “civilized unit” activity. First, educate all cadres and workers to start from me, start from now, be civilized, speak civilized, and do civilized things. The second is to improve various institutional measures and insist on using the system to manage people. The third is to educate and guide cadres and workers to actively carry out a variety of activities, to maintain a healthy and up-to-date lifestyle and to be aggressive and enterprising. In XX, our bureau sent a team to participate in the 25th anniversary of the establishment of the Red River State Auditing Organization and the audit knowledge contest, which won the first place and the organization award respectively, which greatly encouraged the morale and fighting spirit of the overall cadres and workers. Fourth, continue to carry out the activities of the civilized units with the police and civilians of the Red River Frontier Defense Detachment Review Office of the Armed Police Force, learn the fine tradition of serving the people wholeheartedly, the work style of serious and solid work and the spirit of unity and fighting, and draw on the advanced management experience of the troops. Strengthen the management of audit cadres, thereby improving the civilized quality of the audit cadres. The fifth is to fund a poor student with excellent academic performance, Deng Yongnan, who is studying in a high school, to help the student complete high school. Sixth, we will continue to summarize the achievements and shortcomings of the activities of creating "civilized units", check for missing gaps, improve management, and achieve results.
Through the above solid and effective basic work, the creation of the "civilized unit" of the bureau has passed the preliminary acceptance of the county civilized office.
II. Major Difficulties and Problems Existing This year, through the joint efforts of all auditing cadres and workers, the tasks assigned by the higher-level auditing organs and the county people's governments have been basically completed, and certain achievements have been made, creating a new audit work for our county. The situation has made unremitting efforts. But there are still some difficulties and problems:
The staffing system is seriously inadequate, which restricts the normal development of the audit business. With the continuous development of the economy and society, the continuous advancement of various reforms and the continuous strengthening of the party's work style and clean government, the tasks of auditing are becoming more and more serious, the scope of auditing is becoming wider and wider, and the quality of work is becoming higher and higher. However, due to the serious shortage of auditing power and professional talents, the lack of comprehensive coverage of audits, the low quality of audit work, and the difficulty of audit institutions to play a real role are particularly prominent, and they are no longer suitable for economic and social development.
The implementation of audit disciplinary funds and the implementation of economic audits, government investment audits and other special audit funds have not been included in the financial budget to protect, the auditing agency funding is still very difficult, lack of incentives, seriously restricting and affecting the normal role of auditing.
The professional quality of the audit staff needs to be further improved. At present, the contradiction between auditors and personnel is more prominent, the business tasks are heavy, and there is not enough time for systematic training of auditors. The knowledge of auditors needs to be improved.
Third, XX work arrangements
The working idea of ​​XX is: guided by Deng Xiaoping Theory and the important thinking of "xxxx", holding high the great banner of socialism with Chinese characteristics, taking the scientific development concept as the guide, continuing to implement the "full audit, highlighting key" audit work guidelines, and continuing to liberate Thought, deepen reform, strengthen auditing, strengthen supervision, and make positive contributions to promoting the development and harmonious development of economic and social sciences.
Objectives: To fully complete the tasks assigned by the higher-level auditing organs, the county party committees, and the government, and strive to improve the quality of the audit work, and strive to increase the rankings of the indicators at the end of the year.
Work measures:
First, continue to deepen the implementation of the audit of the budget. Focusing on the major strategic deployment of the county party committee and the government, the policy-oriented, budget-centered, fund-based revenue and expenditure as the main line, expenditure-oriented, and efficiency-oriented audits, continuously improve the level of financial pre-audit, standardize the budget Implement and promote public finance.
The second is to strengthen the effectiveness audit of key departments, key projects, and key funds to ensure the safety and effectiveness of fiscal capital investment.
Third, continue to strengthen the audit of special funds such as supporting agriculture, poverty alleviation, education, health, transportation, environmental protection, and the construction of basic public service systems to ensure that the party and the government's policy of benefiting the people benefit thousands of families. At the same time, it is necessary to continuously expand the scope of audits, expose major waste losses, investigate and deal with economic crimes, and improve the use of fiscal funds.
The fourth is to further improve the economic responsibility audit evaluation system, broaden the channels for supervision and assessment of cadres, provide an important basis for objective and fair evaluation of cadres, and provide decision-making services for the county party committee and government scientific selection, assessment, and appointment of cadres.
The fifth is to actively create conditions, increase the intensity of government investment audits, standardize investment management, and maximize the benefits of government investment.
Sixth, in accordance with the principle of "active exploration, summary improvement, steady advancement, and gradual standardization", there are plans and steps to gradually implement the audit results announcement system, increase the transparency of audit work, expand audit influence, and enhance audit credibility.
The seventh is to strengthen the training of auditing business personnel, especially the study and training of the "Audit Law" and other laws and regulations, and continuously improve the auditor's professional quality and audit work quality.
Eighth is to give full play to the positive role of social intermediaries and professionals, and conditionally hire them to participate in some major projects and key fund audits to make up for the lack of auditing power and improve audit effectiveness.
The Ninth is to strengthen the internal construction of the auditing organization, strictly implement the “Measures for Quality Control of Auditing Projects”, effectively improve the quality of auditing, and ensure the steady improvement of the quality of auditing work. At the same time, establish and improve the accountability system for misjudged cases, enhance the sense of responsibility of auditors, promote audits according to law, and guard against audit risks.
The tenth is to strengthen the building of a clean government, often carry out party style and clean government education, improve the auditors' implementation of the rules of clean government and the consciousness of "not auditing eight", and provide political guarantee for the establishment of a clean and efficient auditing and auditing team.