Summary of rural financial audit work in 2019

"##市农业局's Notice on the Auditing Regulations of the Rural Collective Economic Organization of the Ministry of Agriculture" Spirit August 14th ##县纪委委's "2019 Rural Grassroots Party Integrity Construction Work Conference" requires 20 rural collectives The audit of the financial situation of the economic organization is summarized:

First, the main practice of rural financial audit

1. Propaganda and awareness. Before the audit work, the County Agricultural Bureau issued the "Notice on the Audit Work of Rural Collective Economic Organizations". The notice pointed out: the audit of rural collective economic organizations can protect the legitimate rights and interests of collective economic organizations and farmers, the policy of benefiting farmers; the financial disclosure and democratic system construction at the village level, the village-level supervision and power restriction mechanism; the audit of rural collective economic organizations. The requirements for the work of “agriculture, rural areas and farmers” are the requirements of people's livelihood and the countryside, and are the guarantee for rural development. All streets are required to understand the significance of the audit work of rural collective economic organizations.

2. Establish and work teams. All towns have set up rural financial audit work, rural financial audit work, which is headed by the agricultural or discipline inspection secretary, agricultural economics cadres, financial cadres, resident cadres, and agency accounting.

3. The scope and scope of the audit work. The scope of the audit of rural collective economic organizations is the situation of farmers' burdens in 2019 at the street and village levels, the extraction and use of farmers' burdens, the policy of benefiting farmers, and the daily financial work. The audit is the peasant burden and the policy of benefiting farmers, and the daily financial audit.

Second, the results and problems of rural financial audit

Among 314 administrative villages and 2,629 villagers, 249 villages and 2,046 villagers have been audited. The audited villages and societies in rural cooperative medical charges, rural China's small tolls, farmers' housing fees, farmers' fund-raising fees, one-on-one financing, no misappropriation, self-reliance projects, fees, forced labor for laborers and so on. Inspection audits mainly reflect problems:

1. There are still cases of misappropriation of collective funds. The cadre quality of the village group cadres is not high, the sense of financial and economic discipline is not strong, and the situation of misappropriation of collective funds is still there. In the audit, it was found that 8 people were misappropriated with a total amount of 530,050.54 yuan. The village branch of Anzheng Town used 23,000 yuan of collective funds. The village leader of Yongcheng Town misappropriated the collective fund of 20,859.54 yuan. The village leader of Gunan Street misappropriated the collective fund of 4536.5 yuan. 23 people, mainly in the collective reimbursement of travel expenses, a meal, re-reporting expenses, etc., involving an amount of 15418.5 yuan. Up to now, 21 people have made refunds, withdrawing 6243.5 yuan from collective funds, accounting for 9.92% of the amount of refunds.

2. Village group system. Rural financial entrusted agency and computerized management, and sound financial management system. The cadre of the village group is not high in ideological quality, and the awareness of obeying the discipline is not strong, and the system is in the rural financial management work. In the audit, it was found that the collective income was not accounted for 17 times of 84,778 yuan, and the lesser one reported more than one 50 yuan, refused to pay 25 sheets of 9541 yuan, and added 3 debts of 18,170 yuan.

3. Financial management supervision is still needed. Expense approval procedures. Expenditure documents or no cause, or no signature by the manager, or no approval by the approver, or no democratic financial review and seal. The bill is not standardized. The village group still has the use of triple receipts for payment or white papers for payment. The economy that should have formal legal vouchers is replaced by informal papers. Democracy has failed to supervise its functions. There are 2,214 democratic financial management, 314 villages, and 1,900 social organizations. The unfair or democratic supervision of democratic financial management is not strong, and they are unwilling or required to work in rural financial supervision and management. A total of 161 villages and groups of democratic financial management violated the financial system, and the village and group cadres also served as the head of the democratic financial management. They were well-known and ineffective. The public funds are still in private. The village owes a loan from a bank or a rural credit cooperative. It is unwilling or afraid to open a collective deposit account in a bank or a rural credit cooperative. The collective funds are deposited into banks or rural credit cooperatives in the name of individuals, and collective fund management is out of control. The director of the village of Triangle Town will collect the collective funds of 263100 from March 1999 to January 2019. The village will lend loans to 9 private individuals. Up to now, after cleaning up and supervising the collection, the total amount of RMB 60,000 has not been returned yet. The accountant will plan for the birth management fee, agricultural tax, water fee, etc.

4. The village cadres handle the collective economy. According to the system, the economic income and expenditure of the village group collective can only be handled by the financial personnel, but the branch secretary or the director does not let go and forcibly handle the collective economy.

Third, rectification measures

1. Supervise inspections and systems. The rural financial management work is a combination of rural management and management, and even the entire rural work, and the hot issues that farmers pay attention to. Rural financial management, the construction of rural grassroots organizations, the relationship between the party and the masses, the relationship between the cadres and the masses, and the meaning of rural society. In the future, we will have a regular job, supervision and inspection of rural financial management work, and rural financial system. The problems, measures, corrections, and standardization and institutionalization of the local rural financial management work in each town.

2. Audit supervision and violation of discipline. Rural financial audit supervision is the link and means of rural financial management. The rural financial audit supervises a regular work, problems in the rural financial management work, or not auditing supervision. The rural financial management system requires that the village group should be audited three times a year. In principle, the village group should be audited once in a row within three years. For the economic problems identified in the audit, the provisions of the financial system must be serious; the party discipline and political discipline of the discipline inspection and supervision organs with serious circumstances; the judicial organs that constitute the crimes shall be investigated for criminal responsibility according to law.

3. Quality education for rural financial personnel. The political ideological quality, technology, professional ethics and professionalism of rural financial personnel determine the quality of rural financial management work to a certain extent. In the training, it is necessary to have the financial and economic disciplines, ideological and quality education, accounting awareness, responsibility and mission of the village financial personnel and the town agent accounting.

4. The stability of rural financial personnel. The conditions for rural financial standard management are equipped with agency center accounting and village financial personnel, and are stable. If the work needs to be exchanged, it will be approved by the town and approved by the town, and reported to the county agricultural administrative department for record.