Summary of the work of the audit bureau

In the year, under the leadership of the Provincial Audit Office, the Municipal Party Committee and the Municipal Government, the Bureau under the guidance of the important thinking of the "Three Represents" and conscientiously implemented the Sixth Plenary Session of the 15th Central Committee, the Provincial Audit Work Conference and the Municipal Party Committee and Municipal Government Work Conference. Spirit, centering on economic construction and government work centers, adhere to the principle of "full audit, highlighting key points", continuously increase the intensity of audit work, strive to improve the quality and efficiency of audit work, and actively play the role of audit supervision, so as to "change the style, The work of “Shaping the Year of the Image” has achieved good results in all aspects of the work of concentrating on excellence, team building, and civilized unit construction. Completed the tasks assigned by the provincial government, the municipal party committee and the municipal government.

First, the completion of various work in the year has successfully completed various audit tasks, and new progress has been made in the audit work. At the beginning of the year, in accordance with the requirements of the Municipal Party Committee, the Municipal Government and the Provincial Department, we formulated 17 projects and audited units for the entire year. In November of the year, according to the actual situation of the audit work of the SIPO, the audit project plan for this year was adjusted. After the adjustment, the annual audit project was planned to be 64 audited units. As of December 20 of the end of the year, 12 audited projects were approved, 28 audited units have been completed, and the municipal audit project is expected to be completed by the end of December. At present, the bureau has audited 60 units and found out that the disciplinary violation funds are 65.4 million yuan. The funds for violation of discipline and discipline should be collected 1.26 million yuan, and 830,000 yuan has been collected. The higher-level auditing agency and the government at the same level submitted 56 audit reports and issued 66 auditing information. The information sent was 116% in the same period of last year, the audit information was adopted by the provincial level, and the information was adopted by the municipal level. 45.5%.
1. Budget execution audit. This year, we further strengthened the “eternal theme” status of budget execution audits, intensified our work, and achieved good results. In the organization of the implementation of the audit, we learned from the advanced experience of the Financial Department of the Audit Commission and the Audit Bureau of the Public Security County of Hubei Province, with the "big fiscal" audit as the lead, combined with the special fund audit, industry audit and economic responsibility audit, adhere to the "comprehensive The policy of “auditing and highlighting key points”, in addition to focusing on auditing the financial department of the specific organization budget execution and the taxation department participating in the implementation of the budget of the organization, also focused on extending the audit of the financial revenues and expenditures of the seven budget units and the implementation of 12 units for the execution of imprisonment. The two lines of revenue and expenditure, the special funds of 4 units, the fund collection and use management, and the tax payment of 35 taxpayers have enhanced the coverage and integrity of the budget execution audit. In order to ensure the orderly conduct of the "big fiscal" audit work, we have adopted the "three unification" approach, that is, unified command, the general responsibility of the director, the responsible directors are responsible for the division of labor, the finance department leads, and other business departments cooperate. Unified action, unified arrangement in work plan, work program, completion time, strict requirements; unified summary, the results of the audit tasks undertaken by each business department shall be submitted to the Finance Department for unified collection within the specified time. The audit found that the financial department of the city organized the implementation of the budget at the same level, the municipal tax bureau in the organization of municipal tax revenue, the execution of the penalty unit to implement the "two lines of revenue and expenditure", the use of special funds management, the unit budget financial revenue and expenditure In 17 aspects of the problem, the funds for violation of discipline and discipline were 17.44 million yuan, and taxpayers sneaked out various taxes of 690,000 yuan. It also analyzes the causes of the problems, puts forward suggestions for improvement, and further promotes and standardizes the implementation of the budgetary management of the city. The audit results were also well received by the Municipal People's Congress.
At the same time, in order to deepen the reform of the financial management system, standardize the fiscal distribution order, find out the county-level fiscal revenue and expenditure, determine the income and expenditure channels, and strengthen financial management as the goal, completed the annual financial audit of the Boli County Government and the county level. An audit investigation of the state of fiscal revenue and expenditure.
2. Special fund audit. With the goal of improving the efficiency of the use of budgetary funds, the audit and audit investigations on the annual special disaster relief funds, special water conservancy funds, forestry special funds, unemployment insurance funds, and urban construction funds were completed. The government procurement office and the municipal government procurement center's annual government procurement management system, operation mechanism, procurement budget, procurement plan and management of the use of procurement funds were audited and investigated. The audit identified a total of 2.93 million yuan of various disciplinary violations in the management and use of special funds. The existing problems were dealt with and the audit opinions and suggestions on strengthening management and improving the use efficiency of special funds were put forward.
3. Financial audit. With the goal of deepening the financial order, promoting standardized financial management, and preventing and defusing financial risks, the company completed the audit of the annual World Bank Aid Loan Management and the annual profit and loss of China Banking Development Bank's xxx City Branch. The audit revealed that there was a violation of the "Accounting Practices" in the implementation of the aid loan management of the Municipal Tuberculosis Control Institute. The loan form of the China Agricultural Development Bank xxx City Branch in terms of credit fund management and financial revenue and expenditure was not true, and the quality of credit assets was poor. Counting and accounting for less interest income and multi-income expenses, the illegal funds were found to be 29.85 million yuan. And a comprehensive analysis of the quality of credit assets of the Agricultural Development Bank of our city, and put forward countermeasures and suggestions to solve the problem. At the same time, an audit investigation on the external debt situation of the government at the end of the year was completed. I found out the overall scale of the foreign debt of the city government, analyzed the impact of the government's external debt repayment of principal and interest on the finance, pointed out that the financial department of the city could not effectively monitor the World Bank loan, and the interest rate and exchange rate decline affected the loan use efficiency. It is proposed that the financial department of the city should establish a loan guarantee system and follow up on the supervision of project funds to reduce the risk of fiscal expenditure.
4. Economic responsibility audit. In order to further deepen the audit of economic responsibility, improve the quality of economic responsibility audit work, promote the construction of a clean government, and provide reference for the correct evaluation and use of cadres by the municipal party committee, the director of the emerging district head and city development planning committee and the former president of the municipal hospital were completed. Waiting for the audit of the economic responsibility of the 26 leading cadres. The audit found out that some of the leading cadres had misappropriated special funds in the financial management during their tenure, including extra-budgetary funds, income from interception, various incomes, private “small treasury”, and non-conformity of fixed assets. The problem is to find out that the violation of discipline and regulations is 8.91 million yuan. In order to further deepen and standardize the audit of economic responsibility and improve the quality of auditing, at the beginning of the year, on the basis of earnestly summarizing the previous economic responsibility audit work, the bureau defined the contents of the economic responsibility audit, the auditing standards, the auditing procedures, and the economic responsibility. The evaluation system, the format of the document, and the evaluation statement were further standardized, and the operating procedures were unified. At the beginning of June, according to the current low quality of our current economic responsibility “audit evaluation”, the bureau group held a special meeting to conduct research and arranged for the deputy director of the economic responsibility audit work to conduct a report on the global auditors. Implement economic responsibility audit and write special counseling for audit evaluation. After that, he organized the study and counseling for the auditors of the county. In order to strengthen the leadership and coordination of the economic responsibility audit work and further promote the economic responsibility audit work of the city, a joint meeting of the city's economic responsibility audit work was held on August 29th. The meeting mainly focused on learning to convey the national and provincial audit work. The spirit of the meeting, listen to the economic responsibility audit work since the beginning of this year, and combine the implementation of the 16-word policy of economic responsibility audit work, which is “active, steady, effort-free, quality improvement, risk prevention” proposed by the National Audit Work Symposium, to jointly study and The economic responsibility audit work for the next and future periods was deployed. In the implementation of the audit, we are financially close to the unit’s financial revenues and expenditures.

Legitimate and the relevant responsibilities of the leader; whether the leader is in violation of the democratic program due to personal arbitrariness, leading to mistakes in decision-making, causing major losses to the state; whether the leaders are not clean and other economic issues are the focus of the audit, Check the depth and find out the hard work. The quality of economic responsibility audit work has been significantly improved.
5. Capital construction project budget and final audit. Completed 8 projects for the budget construction project of the construction project of the Urban Real Estate Bureau, the maintenance project of the Seventh Road, and the municipal government. This year, the SIPO has achieved good results in carrying out the audit work of the construction project. In particular, it was commissioned by the municipal government to audit the third-phase project of the municipal sports center, which is mainly invested and invested by foreign-invested enterprises, the budget audit of the city's urban infrastructure project, the budget audit of the municipal government office maintenance project, and the public. In the final audit of the Taoshan Park and Xuri Street project of the city, the total amount of the audited project final budget was 164 million yuan, and the audited reduction was 23.94 million yuan, and the review rate was 14.6%. Moreover, the auditing efficiency is high and the results are objective and fair. It not only provided a basis for government decision-making, but also saved a lot of financial funds. It also won the attention, support and trust of the leaders of the municipal party committee and the municipal government.
6. Authorized project. The audit of the annual financial revenue and expenditure of the three departments and institutions of the Municipal Electric Power Bureau, Heilongjiang Mobile Communications Company xxx Branch and Heilongjiang Provincial Food Design Institute was completed. And reached the standards required by the provincial government.
In addition, this year, it completed the audit of the annual financial revenue and expenditure of the Municipal Environmental Protection Bureau and the use of sewage charges. The municipal government has earmarked the special fund raising, management and use of the housing provident fund from January to October of the municipal housing provident fund management center. Audit task.
The successful completion of the audit work task this year is the result of the correct leadership of the provincial and municipal committees and the municipal government. It is the result of solidarity, emancipation of the mind, pioneering and enterprising, and solid work. This year, the audit task of our bureau is more arduous than last year. After the institutional reform, there were only 26 people in our bureau. Moreover, this year the central and provincial leaders have put forward new and higher requirements for the audit work. In the work, the leaders of the bureau took the lead in setting a good example, relying on the former command, deepening the first-line investigation and research, and timely solving the problems that arise in the work. The cadres and workers of the overall situation are united and collaborating, taking care of the overall situation, selfless dedication, adhering to the principles in the audit, strict law enforcement, and courage to innovate. In order to complete the audit tasks on time and in good quality and quantity, we changed the practice of conducting the next audit task after the previous audit completed a task. According to the requirements of the audit task completion time limit, the audit team also cross-checked 2 to 3 at the same time. The accounting information of the audited units shall be arranged and audited. In order to ensure the quality of the audit, the comrades of the audit team overcome the difficulties and verify through a large number of interviews, so that the doubts are not relaxed and the trial is thoroughly examined. Most of the comrades are not on public holidays and holidays, and some comrades are sick and work. It is the comrades who have forged this unity, struggling to overcome difficulties, and the spirit of selfless dedication, which enabled us to overcome the difficulties of fewer personnel and heavy tasks, and successfully completed various audit tasks.
New progress has been made in the fight for excellence. Striving for excellence is an important task that the Provincial Audit Office has proposed to the auditing organs of the province for six consecutive years. It is a comprehensive reflection of the comprehensive work of the local audit bureau.
This year, we continue to put the work of creating excellence first as an overall work agenda. On the basis of the promotion of two outstanding jobs in the province last year, the goal of entering the province's upstream level within three years was determined. We have mainly done three aspects of work. The first is to raise awareness and form synergy. At the beginning of the year, the party group held a special meeting to conduct research on this work, and held two meetings attended by all party members and cadres at or above the department level, combined with the study of the important thinking of the "three represents," drawing on the advanced experience of the foreign city audit bureau. Discussed and studied how to combine the actual ideas and measures for the work of striving for excellence. Through learning, finding the gaps and gaps, and strengthening the confidence, the overall comrades have set up a spirit of striving for progress, courage to fight for the first, and the city must have a big role. The second is the decomposition of tasks and the implementation of responsibilities. At the beginning of the year, we included the audit project completion, administrative work, party building work, spiritual civilization construction, "double evaluation" work, study and training work, investment promotion and other work in the overall goal of the work of striving for excellence. And according to the responsible leadership and its in charge of the department to sign the responsibility, so that everyone has a burden, everyone wants to fight for the first. The third is to strengthen leadership and strengthen assessment. A leading group organized by members of the party group was established, and the responsibility was divided according to the duties of the members of the party group; the leading group set up an office to be responsible for the daily evaluation work. Formed the full responsibility of the director, the leadership of the division of the battle line, the effective operation of the various functional departments. According to the relevant requirements of the department to strive for excellence, we have formulated the city's audit system to strive for excellence, work plans, and strive to create excellent assessment programs and assessment rules. In accordance with the assessment plan “combination of daily assessment and year-end assessment” and “six-year initial assessment and year-end general assessment”, the competent director led the members of the assessment leading group office to strengthen the guidance, inspection and assessment work, and did the inspection and notification. Thanks to the joint efforts of the cadres and workers, the soft and hard bodies of spiritual civilization construction have been strengthened. Now they have passed the urban level two-level inspection and acceptance, and have the conditions for promotion to the municipal-level civilized units; the "double evaluation" hearing in the city's administrative law enforcement units At the meeting, our bureau ranked third, and the inspection and acceptance of the "double evaluation" work, the bureau also achieved excellent results.
The construction of the organization itself has been further strengthened. It is fundamental to promote the deepening of the audit work and improve the audit work level. The overall quality of the audit cadre team. Therefore, strengthening the construction of audit cadres is an eternal issue of audit work. This year, we still put strengthening our own construction and improving the political and business quality of the audit cadre team in the primary position of strengthening our own construction.
The first is to strengthen learning and improve quality. Taking the "5.31" speech by General Secretary Jiang, the "Decision" of the Sixth Plenary Session of the 15th CPC Central Committee, the "Outline for the Implementation of Citizens' Moral Construction" and the report of the 16th National Congress of the Communist Party of China as the main content, focus on improving the political literacy of all cadres; , financial and foreign languages, computer skills and network knowledge, China's national auditing standards, the four textbooks designated by the National Audit Office, etc., focus on improving the knowledge level of auditing cadres to meet the requirements of the new situation and new tasks. The political business learning training system and plans were formulated, and self-study and annual “winter training” methods were adopted to improve the quality of cadres and achieved good results.
The second is to strengthen party building. The first is to strengthen the party group's own construction. Formulated the political planning study and learning system of the party group and the deliberation system of the party group meeting. After a year of work, the cohesiveness and combat effectiveness of the leadership team have been further enhanced. Secondly, the party branch was re-elected, and the "three sessions and one lesson" system was adhered to. In conjunction with the 81st anniversary of the founding of the party, the "July 1st" swearing-in ceremony was held to motivate all party members to love the auditing cause and to be willing to contribute. Once again, the training of new party members has been intensified. On the eve of the "July 1", three comrades were converted into official party members, and three comrades were accepted as probationary members, and the party members were strengthened.
The third is to increase the intensity of the construction of civilized units. The work goal of being promoted to a municipal-level civilized unit before the end of the year was determined, and the work of building soft and hard bodies in civilized units was intensified. In combination with the work of creating civilized units, we conscientiously implement the work requirements of the “three-in-one” proposed by the municipal party committee and municipal government, and actively participate in the rectification of “three three four five

Next page

"Phenomenon activities have strengthened the management of the "five packs in front of the door" and the "four-in-one, five chaos" rectification work in front of the door, planting and placing garden flowers according to the requirements of high standards, and further standardizing and using civilization in daily work and life. The term has improved the civilization of cadres and workers.
The fourth is to continue the work of building a clean government. Adhere to the cadre examination system and audit the "five public" system, and strictly enforce the audit site behavior. The team's clean government construction has been consolidated and strengthened.
The fifth is to actively carry out the activities of “changing the style of work and shaping the image year”. In order to effectively raise the construction of the auditing organization to a new level, and to implement the “transformation style and plastic image year” activities proposed by the provincial government, we have included the “transformation style and plastic image year” activities into “being the first priority”. "The important content of the work is arranged and deployed. The implementation plan of the activity was formulated, and the guiding ideology, main tasks and main contents of the activity were clarified. The work leading group with the director as the first responsible person of the “transformation style and plastic image year” activity was established. The leadership was strengthened, the responsibilities were clearly defined, and the first-level level and level one level were formed, and the model for changing the style of work was formed. Fashion. The activities of “transforming the style and shaping the image year” will be combined with the creation of municipal-level civilized unit activities, “double evaluation” activities, and the work of the municipal party committee and the municipal government on “three-in-one”, and will be promoted as a whole.
The sixth is to speed up the pace of audit information construction and improve the efficiency of audit work. In terms of hardware construction, the investment has been increased. The construction of the regional network began on December 11 and the construction is now over. After commissioning and acceptance, it will be opened before the end of the year.
In addition, this year we have strengthened our guidance on internal audit work, and the internal audit work has also achieved new developments. In accordance with the requirements and deployment of the municipal party committee and municipal government, we have carefully and intensively organized the “study of Zhejiang and Zhejiang, finding gaps and rapid development”. "Discussing activities, carefully examining the problems and gaps in their own existence, and formulating specific measures to serve the development of the private economy.

Second, the main work measures taken to unify thinking and enhance confidence. After the institutional reform, there were 26 editors in the bureau and only 15 in the audit. This year's auditing tasks and other tasks are relatively heavy, and some employees have created fearful and negative thoughts. Under this circumstance, the party group first unified the thoughts, and took the unity of the overall workforce and the confidence of the overall cadres as the top priority. At the city's audit work conference, we focused on the situation faced by the audit work, pointing out that while the audit work is facing challenges, it also faces opportunities. Emancipating the mind and pioneering and innovating are the way out for the audit work. At the same time, it is also proposed that improving the overall quality of the cadre team and accelerating the pace of informatization construction are the requirements and guarantees for accomplishing the task and creating a new situation for the audit work. At several global conferences held this year, we have repeatedly emphasized the importance and necessity of further raising awareness and enhancing confidence. Facts have proved that persistent and ideological education has unified the thinking of the cadres and workers of the overall situation and laid a solid foundation for the in-depth implementation of various tasks.
Arrange and arrange carefully. At the beginning of the year, after careful analysis, the party group of the bureau held a study of the bureau meeting, formed an audit project plan, and determined the principle of considering the characteristics of the industry and breaking the boundaries of the industry. The provincial projects were classified according to the industry, and the counterparts were allocated to relevant departments. The standards and time for completing the plan are strictly defined. At the same time, the city's fixed projects will be balanced to ensure the relative balance between the auditing force and the auditing project, to achieve the best match between the auditing force and the auditing project, and to create a job that is both competitive and cooperative, everyone has pressure, and everyone has creativity. Atmosphere.
Grasp the key points and concentrate on tackling the hardships. At the beginning of the year, we set the three key departments, key funds, and key projects involved in the task of accelerating development as determined by the municipal party committee and the municipal government as the focus of audit supervision, and increased the implementation of the budget, the execution of the penalty units, and special projects. Auditing of funds, urban capital construction funds and economic responsibility audits. Put the projects that the municipal party committee and the municipal government are concerned about, the people's people's concerns, and the projects arranged by the higher-level auditing organs in a prominent position, focus on deployment, and focus on manpower to thoroughly examine. For example, in the budget execution audit, we highlight the eternal theme of budget execution auditing, and we must focus on the overall situation. We expanded our audit content to 60 units in 5 categories. The overall seven business departments are led by the Finance Department, and the other six departments participate in the audit. The audit effect was the best in recent years and was well received during the inspection and deliberation of the Municipal People's Congress. In the audit of several other key projects, we have adopted an inter-departmental audit team to match the strength of the auditing force, fully conduct pre-trial investigations, and carefully carry out auditing methods, all of which have achieved good results.
Overall planning and overall progress. The party group correctly handled the relationship between the audit business and other work. At the same time as the auditing business, administrative work, party building work, spiritual civilization construction work, and investment attraction work are included in the target management, the regular work notification system is formulated and strictly implemented. Regular inspections by the office at the beginning of the year and deployment will result in a work schedule. The bureau group will regularly report the progress of the work to the overall situation, so that the audit work and other work go hand in hand.

Third, the problems in the work One is that the existing audit cadres' knowledge, policy level and the need to conduct in-depth audit work under the new situation are not enough. Especially in the economic responsibility audit, the existing audit cadres have poor ability to analyze problems using the giant economic knowledge and modern management theory, and evaluate the lack of professional standards and heights of leading cadres. Second, the pace of auditing information construction is obviously lagging behind. At present, the auditors are still mainly manual, with low efficiency and poor results. The level of audit informatization construction lags behind the average level of the province's audit system and some audited units. The above situation has led to an overall low level of audit work, sometimes the audit work is not timely, and there are few problems such as fewer major cases and fewer audit products. Third, the contradiction between the small number of personnel and the large workload is very prominent. The quality of individual audit projects is not high and there are problems with rough running.

The XXX City Audit Bureau's opinion year on annual work arrangements is a year in which our bureau has thoroughly studied and implemented the spirit of the 16th National Congress of the Communist Party of China, advancing with the times, pioneering and innovating, and striving for the economic development and social progress of the city. The overall working idea of ​​this year's bureau is: conscientiously study and implement the spirit of the 16th National Congress of the Communist Party of China, the 9th National Committee of the 6th National Committee, the plenary meeting of the municipal government and the audit work conference of the whole province, guided by the important thinking of the "Three Represents" Advance with the times, closely focus on the economic construction and government work centers of the city, further highlight the audit focus, increase audit enforcement, strengthen auditing and supervision of key areas, key departments and key funds, and strengthen economic responsibility for party and government leading cadres. Auditing and supervision, seriously investigate and deal with major violations of laws and disciplines and economic cases, strengthen audit investigation and analysis, improve the quality of audit results, improve the level of audit work, increase the audit work for economic construction, and fully complete the municipal party committee, municipal government and provincial audit The tasks assigned by the Office have made new contributions to the accelerated development of the city.
The annual work tasks and arrangements of the Municipal Audit Bureau are reported as follows:
I. The main work task audit task According to the annual unified organization audit project plan of Heilongjiang Province, combined with the actual situation of the city, the annual audit work task is formulated.
1. Budget execution audit. In order to standardize the budget revenue and expenditure management and fiscal distribution order, and promote the financial department to further refine the budget, we must do a good job in the specific organization of the fiscal, local tax and other departments.

Next page

At the same time of budget execution audit, further strengthen the auditing of budget execution departments and units, focus on checking and exposing whether there are any untrue, illegal and irregular issues in the budget, ensure that the fiscal revenue and expenditure are true and reliable, and promote strict implementation. Pre-algorithm, standardize budget management according to law, and improve the efficiency of use of financial funds.
2. Public security department financial revenue and expenditure audit. In order to standardize the department's financial and financial revenue and expenditure management and charging behavior, strengthen the management of fines and no income, and fully implement the "two lines of revenue and expenditure" regulations, the auditing organs at all levels of the city audited the annual financial revenue and expenditure of the public security and traffic police departments, exposing the chaos Charges, fines, unpaid, charge and fines, and concealed income, further analyze the reasons and propose audit recommendations to strengthen management and improve the system.
3. Special audit of China's small-risk housing renovation funds. In order to strengthen the management of China's small dilapidated housing renovation funds, improve the efficiency of capital use, and promote the city's small improvement in school conditions in China, we will conduct an audit investigation on the investment, management and use efficiency of the special small-scale renovation of dangerous buildings in the city, focusing on the special project of embezzlement and misappropriation. Funding and loss of waste.
4. Audit of agricultural comprehensive development funds. To ensure the implementation of the national comprehensive agricultural development policy, to promote the management system at all levels of government and relevant departments and units, strengthen fund management, improve the efficiency of capital use, promote sustainable development of agriculture, increase farmers' income, and promote the goal of building a well-off society in an all-round way. Auditing the input, management, and use of agricultural comprehensive development funds invested by the central and annual governments at the annual and annual levels, focusing on issues such as interception, misappropriation, and loss of waste.
5. Audit of minimum living security funds for urban residents. To promote the implementation of the minimum living security system for urban residents, form a normal regulatory mechanism, and ensure the basic living of urban residents as the goal. Audit the management and use of minimum living security funds for urban residents at the end of February to the end of the year, focusing on the disclosure of funds management and use. The existing problems of malpractice, corruption, misappropriation, interception, detention and mismatched funds, and then analyze the study of the level of protection in the implementation of the minimum living security system for urban residents, and propose suggestions for strengthening and improvement.
6. China Life Insurance Co., Ltd. Assets and liabilities profit and loss audit. In order to promote management, standardize operations, promote in-depth reform of the insurance system, prevent and resolve financial risks, audit the annual profit and loss of assets and liabilities, focus on checking the truthfulness of profits and losses, and expose hidden and intercepted premium income and private “small treasury”. Problems; checking the compliance of various business activities and the quality of insurance assets, exposing the problem of unfair competition in insurance activities such as illegal marketing and short-term insurance.
7. Welfare lottery fund audit. In order to strengthen the management of welfare lottery funds, promote the standard operation of the welfare lottery business, and ensure that welfare lottery funds are truly used for welfare purposes, audit the welfare lottery issuance, welfare fund management and use of the city, focusing on the welfare lottery issuance and welfare lottery Problems in the process of fund raising, management and use.
8. Foreign loan assistance project audit. In order to improve the quality of foreign capital utilization, reduce the risk of government debt repayment, and promote the performance of foreign investment management duties, the foreign loan assistance project will be audited to expose the violation of project agreements such as misappropriation and misappropriation, serious loss of waste, poor project efficiency, and government debt repayment risk. Great question. Supervise the project units to strictly abide by the project agreement, standardize financial management and conference accounting, and improve the investment environment, expand the use of foreign capital, improve the quality of foreign capital utilization, and prevent foreign debt risk services.
9. Special audit investigation on the financial revenue and expenditure situation of townships and towns. In order to find out the financial revenues and expenditures of townships and towns and strengthen financial management, we will conduct special audit investigations on the fiscal revenue and expenditure of townships and towns, so as to further understand the financial revenues and expenditures of townships and towns, rationalize revenue and expenditure channels, strengthen financial management, and standardize income and expenditure. At the same time, in-depth analysis of the causes of the problems, from the mechanism and system to put forward solutions and suggestions.
We must advance with the times, change our style of work, and establish a new service concept. It is necessary to combine the actual work, break the old ideas of "audit is to check the account", "only violate the discipline and violate discipline", completely change the past "heavy supervision, light service"; attach importance to the introduction of audit recommendations, neglect to implement measures; the focus of work is not prominent, The audit content is not fully adapted to the needs of the development of the market economy. It is necessary to establish guidelines based on the “three benefits” and “where the economic development is, where the audit will be served; what basis the leadership needs to make, what the audit provides; the responsibility within the function is done without responsibility. We must do everything we can to help. It is necessary to fully make the audit work reflect the good state of "strive for progress and advance with the times."
Be bold, practice, and explore new ways of service. It is necessary to further explore new service methods under the new situation on the basis of insisting on the implementation of the audit method, insisting on the handling of audit funds, reducing the burden on the audited units, and curbing the occurrence of corruption. According to the needs of the financial system reform and the economic development of the city, we should adjust the audit focus in a timely manner and actively improve the auditing methods. It is necessary to correctly handle the relationship between local interests and overall interests, adhere to the principle of "trial, help, and promotion", review and serve in supervision, increase the "three chaos" and non-departmental policies, and affect the city's economy. In particular, the investigation and punishment of the development of the private economy, setting up an environmental reporting box for improving the economic development, and expanding the channels for enterprises to reflect the "three chaos" problem of the department of receiving and punishing.
It is necessary to strengthen management, standardize operations, and achieve new service levels. We must persist in strengthening management and standard operation as an important part of our city's economic construction services, constantly innovating management models, standardizing auditing behaviors, and improving service levels. First, we must grasp the key point of system construction, focus on standardizing audit behavior, and ensure the accuracy, rigor and scientific nature of audit work. The second is to seize the fundamentals of tracking and checking, and strive to strengthen the implementation of audit decisions. It is necessary to insist on the implementation of the investigation and review of the investigation and transfer of cases, as an important task of the auditing organization. On the basis of exposing the problems, we will work hard to propose ways and means to solve the problems. The third is to seize the key to the training of audit cadres, and focus on improving the quality of personnel. Further improve the theoretical level and business capabilities of all auditing cadres, and improve the ability and level of service for the city's economic construction.
We must be people-oriented, strictly manage the team and showcase new service image. Improving the level of audit work for economic construction, people-oriented, and strict management of the team is the key. First, we must persist in political construction. It is necessary to carry out ideological education of all auditing cadres with rich content and empathy, so that cadres and workers can truly establish a correct world outlook, outlook on life, values, strengthen the integrity of auditors and judge the people's sense of purpose, and firstly do the work and morality of the people. Concept, more dedication, less demand for love and professionalism. The second is to extend the prevention of tentacles, move the integrity of the government, and build a strong defense line against corrosion and deformation. It is necessary to extend the tentacles of anti-corruption and anti-change to all levels of the audit work, and adhere to both the symptoms and the root causes. For the purpose of seeking private, eating, taking, card, and demanding, one must be investigated and dealt with seriously; the integrity and integrity of law enforcement must be entrusted with a heavy responsibility, and establish the righteousness of the audit team. The third is to be able to fight, to give dedication, and to show the new image of the audit team. It is necessary to complete the audit work assigned by the municipal party committee and the municipal government in a timely manner with quality and quantity. It is necessary to thoroughly implement the policy of “full audit and highlight key points” and effectively improve the quality and efficiency of auditing. To change the style of work, leading comrades should be emancipating their minds and changing their style of work. They must persist in the actual situation, rely on the front to command, do more practical things, speak less talk, take the lead in dedication, selfless dedication, and take "first-class team" with Out of the "first-class team", creating "first-class performance", showing the new service image of the audit department.
III. Specific Work Arrangements In order to conscientiously study and implement the spirit of the 16th Party Congress, promote the further development of the city's audit work, and make positive contributions to the accelerated development of the city, the Office will clarify the main tasks and work objectives of the year, The work is made with the following specific arrangements.
Adhere to the basis of authenticity audit, strengthen the audit supervision function, and improve the supervision mechanism. The specific work arrangements are as follows: First, we must further deepen the implementation of the budgetary audit work. Continue to strengthen the leadership of the budget execution audit work, form a strong leadership, orderly, coordinated and efficient organizational system, and provide an effective guarantee for deepening budget execution audit. Starting from the reality of fiscal system reform, we will strengthen the auditing of budget approval, budget execution, internal and external budget management, and implementation of the “two lines of revenue and expenditure” system, and put forward suggestions and suggestions for improving the system to promote the deepening of fiscal system reform. . Actively promote the budget

Next page

Carry out the audit experience of “unified organization, up and down linkage”, do a good job of combining budget execution auditing with other auditing work, give full play to the overall advantages of the auditing organization, and promote the establishment of a public financial institutional framework that meets the requirements of the socialist market economy. Second, in accordance with the requirements of the two "Interim Provisions" of the Central Office and the State Council, adhere to the principle of "active, steady, diligent, quality, risk prevention", and actively and steadily carry out economic responsibility audits of party and government leading cadres at or above the county level. In-depth development of the economic responsibility audit of party and government leading cadres below the county level, strengthen guidance and management, ensure that this work is constantly standardized and improved, and adapt to the requirements of cadre supervision and management. Adhere to the combination of economic responsibility audit and budget execution audit. In the application of audit results, attention should be paid to the combination of the promotion and use of leading cadres, the integration of the party's work style and clean government, and the integration of examination and use. Conscientiously implement the spirit of the National Enterprise Audit Work Conference, and take the economic responsibility audit as a problem facing our current corporate supervision pattern, and explore a special angle and unique way suitable for state supervision, and continue to deepen it. Based on the authenticity audit, in order to verify the main line of the financial collection process of the enterprise during the leadership period, in-depth inspections are carried out from the establishment, allocation, management and use, so as to find out the real situation and fully expose the problem. In particular, it is necessary to boldly reveal all kinds of untrue and illegal phenomena such as irregular management, fraud, corruption, etc. in the financial and economic fields, and insist on investigating and handling large-scale cases with large amounts, serious circumstances, bad influences, and major losses to the country. Give play to the shocking role of auditing, and thus drive the regulation of financial management of relevant regions, departments and systems. Fourth, it is necessary to increase audit enforcement and standardize administrative behavior. Adhere to the law, the law enforcement must be strict, the law must be investigated, the audit law enforcement should be strictly enforced, the administrative departments at all levels should be promoted according to law, and the decrees should be ensured; the audit supervision work should be strengthened, and the supervision of audit decisions, audit opinions and audit recommendations should be strengthened. Intensify, follow the implementation results of party and government leadership instructions and transfer case clues, gradually establish and strengthen the enforcement mechanism of administrative law enforcement, and enhance the seriousness and authority of audit enforcement. At the same time, it is necessary to implement a system of accountability for faults in auditing and law enforcement, and to use the problems that the auditors have in the process of auditing and law enforcement as the basis for pursuing the wrongful case. In order to further increase the intensity of audit enforcement and the collection of audit penalty payments, this year, the Office is prepared to refer to the practice of the auditing departments of other cities in the province, and based on the original implementation of the annual target management assessment. The audit will handle the reward and punishment mechanism for the implementation of punishments, so as to ensure the strengthening of audit enforcement.

〖1〗〖2〗〖3〗〖4〗〖5〗〖6〗〖7

Focusing on promoting income and reducing expenditures, doing a good job in auditing services, and being a staff assistant to the government to manage the economy. In view of the fact that the current fiscal revenue growth is slow and the expenditure growth is too fast, the Central Economic Work Conference stresses that it is necessary to increase revenue and reduce expenditure as an important task of this year's economic work. Pay attention to it, we must focus on increasing revenues and expenditures, increase auditing and supervision, work hard to change service methods and improve service quality, and strive to promote the development of advanced productive forces. First, increase the auditing of key areas and key departmental units to safeguard national interests and strengthen local financial services. With the goal of strengthening tax collection and management, we will further strengthen the auditing of taxation departments, pay attention to the loopholes in tax collection and management, analyze the channels of tax loss, investigate and deal with the problem of “running and leaking”, promote the improvement mechanism, strengthen management, and strive to meet the requirements. Do your best. With the goal of deep fiscal expenditure reform, the company implements audits through budgets, urges all departments to strictly implement budgets, and focuses on checking the over-budget allocations and arbitrary additional expenditures of the financial departments to promote fair, transparent and standardized management of fiscal expenditure allocation. With the goal of perfecting the social security mechanism, we will focus on ensuring key fiscal expenditures, increase the auditing of special funds such as social security, master the scale of income and expenditure and management, focus on investigating and diverting and other issues, and promote standardized management. In order to ensure the preservation and appreciation of state-owned assets as the goal, pay attention to the investigation of enterprise reform and the loss of state-owned assets management system in China, and insist on checking the authenticity of accounting materials as the focus of corporate auditing, counterfeiting and chaos, and effectively correct all kinds of fraudulent behavior. With the goal of preventing financial risks, we will further improve the level of financial auditing, start with the inspection of internal control systems, expose major violations of laws and regulations, promote the improvement of financial assets, and ensure financial security. The second is to strive to improve the level of audit work and serve the scientific decision-making of the leadership. According to the government work center, combined with the city's development of audit plans, arrange audit projects to better serve local reform, opening up and modernization. It is necessary to actively explore the path of benefit auditing, organically combine financial revenue and expenditure auditing with benefit auditing, and enhance the awareness of monitoring and evaluating the use efficiency of funds, focusing on fiscal special funds and important government investment projects, evaluating investment effects and reflecting the economy. And social benefits, accumulate benefits audit experience, and better serve government decision-making. It is necessary to grasp the typical and dissecting sparrows, further increase the intensity of analysis and improve the quality of audit results. Auditors, audit team leaders, project chief judges and relevant leaders must analyze the layers. Pay attention not only to exposing problems, but also to researching solutions, combining supervision and promotion system construction, raising audit recommendations to a new level and level, and providing decision-making basis for municipal and municipal governments. The third is to consciously study the experience of Zhejiang and Fujian in the audit, to put the service in supervision, to correctly handle the audit supervision and service, emancipate the mind and audit according to law, adhere to the relationship between "three benefits" and increase the intensity of audit enforcement. Handling and penalizing; for the problems existing in the audit object, propose constructive suggestions to strengthen management and improve the accounting level; make full use of the advantages of the audit system network resources, help the audit target to investigate the credit status of the partners; actively use the means of government affairs disclosure, The network information means provides the society and the public with real accounting, credit status and laws and regulations to protect their own interests, and serves the public.
Adhere to the "three first-class" and do a good job in the construction of "people, law and technology."
Further strengthen the guidance of internal audit and supervision of social audit. Internal audit work is an indispensable and important part of modern economic management, and plays an increasingly important role in strengthening the management of various departments and units. We must further strengthen the guidance of internal audit work, promote the improvement and development of internal audit, and promote internal audit to give full play to the role of sound internal control, standardize financial management, and improve the efficiency of capital use. The focus is on training internal auditors in financial knowledge, auditing knowledge, legal and regulatory knowledge, economic management knowledge, etc., organizing participation in the internationally registered internal auditor exams, facilitating auditors to broaden their horizons of knowledge, improve their knowledge structure, and improve their professional skills. Good for the department, the unit to improve the internal control system, improve the management services.
It is necessary to further strengthen the inspection of the quality of the practice of social audit organizations and safeguard the interests of the state, units and the people. Issues of violating the practice standards, issuing false reports, infringing on the public interest, causing the loss of state-owned assets, etc. must be resolutely exposed and curbed, regulate economic order, and promote the healthy development of the social audit organization and the CPA intermediary business in our city.

〖1〗〖2〗〖3〗〖4〗〖5〗〖6〗〖7