School (university) budget management procedures

According to the relevant regulations of the autonomous region and the actual situation of the school, the budget management operation procedures of our school shall be formulated.

I. Budget formulation

The budget is prepared in chronological order, and it is divided into three tasks: “one on the top”, “two on the top” and the budget within the school.

Preparation of budget proposals

According to the budget preparation work of the Education Department of the autonomous region, the work plan is formulated, including consulting relevant departments for the basic figures: 1 The basic figures of the faculty and staff are provided by the Personnel Department and the cadres, including the number of employees, the number of retirees and the number of talents introduced. Overview of capital increase; 2 The basic numbers of students are provided by the Academic Affairs Office, the Graduate School, the Adult Education College, and the Student Office, including the current number of students, the number of students enrolled in the program, and the estimated number of graduates. 3 The basic state-owned assets are provided by the library and the Logistics Management Office. The figures include the items and amounts included in the government procurement; 4 The Finance and Accounting Department collects the budgetary revenue and expenditure plans for each department, and fills in the basic information table based on the above basic figures to calculate other relevant budget statements. The main contents of "one on" are:

1. Income budget statement

The income budget mainly consists of three parts: financial allocation, business income and other income.

Financial allocation: The financial allocation includes two parts: funding and budgetary investment. Funding is calculated based on the number of students, the average quota for students and the relevant special grant plan. The budgetary investment is based on the number of infrastructure budget allocations issued by the planning department of the year.

Business income: including education income such as tuition fees. The income from education is calculated based on tuition fees, accommodation fees and the number of students, and is appropriately converted in consideration of student arrears and national student loans.

Other income: generally based on the implementation of the previous year combined with the calculation of the changes in the current year.

2. Expenditure budget table

The expenditure budget is broadly divided into four parts: personnel expenditure, daily public expenditure, subsidy expenditure to individuals and families, and special expenditure.

Personnel expenditure: Calculated according to the per capita standard and the number of faculty and staff, and also consider the impact of capital increase.

Daily public expenditure: refer to the expenditure budget reported by each department, and consider the major influencing factors of reform and development this year, and determine it according to certain standards.

Subsidy expenses for individuals and families: similar to the preparation method of personnel expenditures, in which “three funds” are drawn according to the prescribed base and proportion, and specific allocation items and standards are implemented in accordance with relevant regulations of the school.

Special expenditures: According to the budget plan provided by the school office, the Academic Affairs Office, the Library, the Logistics Management Department and other departments, the specific income sources are appropriately adjusted and determined, and the items included in the government procurement are to be listed separately.

3. Other statements are compiled and calculated from the above-mentioned income and expenditure budgets.

4. Prepare the “one-on-one” budget proposal specification, which covers: the basic situation of the school; the analysis of the budget implementation of the previous year; the report of the special fund project, including the name, reason, project budget, source of funds, estimated implementation period, and estimated target of the project. Benefits, project leaders and organizational implementation measures; other matters that need to be explained. After the completion of the "one on the" preparation, it will be submitted to the Standing Committee of the Party Committee for review and approval.

Preparation of the official annual budget

According to the "min" budget control number issued by the Autonomous Region Finance Department, especially the changes in financial appropriations, the relevant income and expenditure items of "one on the" are adjusted; the expenditures are redistributed and determined according to the "second" income. After the completion of the "two on" compilation, it will be submitted to the Standing Committee of the Party Committee for review and approval.

On-campus budgeting

After the “two on” report, the scale of budgetary revenues and expenditures in the school has been basically fixed. What needs to be determined is: 1 Determine the total amount of funds and specific standards for the new year, and determine the infrastructure investment plan and special repair plan for the year. The department in charge of the supervision of the school shall coordinate the department in charge of the funds to make a secondary allocation of the cut-off funds. The accounting office shall adjust the funds for the department's annual expenditure; 2 consult the personnel department for the latest figures of the staff and staff, as the basis for calculating the personnel expenses and departmental funds. 3 The Finance and Accounting Department will clear out the departmental funds and special funds that should be carried over to the next year according to the analysis of the implementation of the annual budget. 4 Each special fund management department will report the budget of the current year to the school leaders for review and approval and then report to the Finance Department. Based on the above data, the Office of Accounting and Finance prepares a income budget statement, an expenditure budget form, a departmental fund allocation table, and a capital expenditure and expenditure budget.

1. Income budget statement

Including financial subsidy income, business income, other income and infrastructure grants, the total amount of funds available for the year is determined based on the calculation of “two on”.

2. Expenditure budget table

In the scope of available funds this year, the expenditure budget table shall be prepared according to the expenditure of education and self-financing, and the expenditure of education shall be in the order of the national budget expenditures. First, the budget for personnel expenditure shall be considered, and the personnel shall be based on the per capita standard and the number of budgets. If the calculation is not suitable for applying the standard, the number of executions in the previous year can be used; the public funds are filled into the corresponding expenditure columns according to the budgets already implemented; the number of self-financing infrastructures carried out is based on the infrastructure projects that have been delivered and used for prepayment. Item is filled in.

3. Departmental budget allocation budget table

This table mainly reflects the daily official expenses and special funds collected by the centralized management department, and the public funds are listed by department. It is conducive to the implementation of responsibilities, easy to check and analyze, the data are derived from the expenditure budget table.

4. Infrastructure income and expenditure budget

From the current infrastructure budget allocation, self-raised infrastructure grants and the overall size of bank loans, the infrastructure investment plan for the year was determined. In the same year, the infrastructure investment plan was divided into two parts: the logistics management department proposed the report and the management plan. After the leadership and the principal's office meeting were reviewed, the Planning and Finance Department compiled the financial comprehensive plan for the year.

According to the budgetary approval of the competent department of the autonomous region, the draft budget of the school will be prepared and submitted to the standing committee of the Party Committee for approval and then sent to all departments for implementation.

Second, budget execution

After the approved intra-school budget plan is issued, all departments should strictly follow the budget control and insist on standardizing and scientifically arranging various expenditures. As a fund use department, it should first arrange the annual packaged funds according to the scope and standard of expenditure, and use it in a unified manner, and should not overspend; the special funds should be earmarked for special purposes and improve the efficiency of fund use. In addition to the inter-annual projects, the settlement is generally completed before the end of the year. Not carried over to the next year. As the budget management supervision department, the Finance and Accounting Department must first set up department and project funding indicators to control auxiliary accounts according to the expenditure budget table and departmental budget allocation budget table, input the budget control number for the current year, and implement project indicator management for daily expenditure and current account settlement. Monitor the use of budget indicators for various departments and special projects at any time to prevent over-expenditure. Second, strict implementation of national fiscal regulations, strict examination of each economic business, whether the business can be spent, procedures are complete, where should be confirmed before accounting. Third, we should report the implementation of the annual budget indicators of various departments and special projects at any time according to the needs, to meet the needs of different management levels.

Third, the budget analysis

In order to summarize the implementation of the previous budget and provide a basis for strengthening budget management in the future, the Office of Finance and Accounting should conduct regular analysis of budget implementation. The budget analysis work is generally conducted quarterly. Within 10 days after the end of each quarter, the Finance and Accounting Department analyzes the implementation of the budget subjects and the implementation of budget indicators. The analysis of budget indicators is made by each accounting post, and the implementation of the indicators included in the management of budget indicators is analyzed. The abnormal situation should be explained. At the same time, the analysis of the implementation of the budget subjects is carried out according to the published year.

The budget analyzes whether the income budget and expenditure budget are performed normally, and compares with the implementation in previous years, and the abnormal situation is explained. After the above budget analysis is completed, it will be submitted to the Director of Finance and Accounting for review and submitted to the school leadership for review.

After the end of the year, the Office of Finance and Accounting will make an analysis of the implementation of the annual budget based on the year-end final accounts, summarize the budget implementation for one year in a prescribed format, and submit it to the principal's office for review to provide a basis for the next year's budget formulation.

Fourth, budget adjustment

After the annual budget is announced and implemented, it will generally not be adjusted. However, in the event of unforeseen circumstances, it may be approved in accordance with the prescribed procedures. The budget adjustments mainly involve the addition of the annual budget and the transfer of funds between budget items.

There are two cases of the addition of the annual budget:

1. Due to budget adjustments caused by major changes in national policies, business plans, and tasks, the relevant departments have submitted adjustment reports, submitted to the financial department for review, and the principal's office will review and approve them, and report them to the Autonomous Region Finance Department for approval. The Finance Department adjusted the annual budget according to the approval of the Finance Department of the autonomous region.

2. Within the scope of the school's total income, the school needs additional budgetary expenditures. The project responsible department submits a project application report to the finance department in writing. After the initial review by the financial department, more than 50,000 yuan will be reviewed by the principal's office; Urgently needed, the amount of less than 50,000 yuan can be approved by the head of the financial school. The Office of Finance and Accounting adjusts the budgetary expenses of the school according to the relevant meeting resolutions or the instructions of the school leaders, and reports to the Education Department of the autonomous region for the record. All of the above situations are proposed by the funding department to adjust the opinions, implement the source of funds, and ensure the balance of the budget.

The transfer of funds between budget items shall be submitted by the fund use department, submitted to the financial department for review, and the school leaders shall be executed after signing the approval.

V. Year-end final accounts

According to the overall deployment of the Education Department of the autonomous region, the Financial Planning Department must do the following work during the financial final accounting period:

It is necessary to grasp the policy provisions and reporting standards for the preparation of financial reports, and formulate work plans for final accounts.

Notify the relevant departments in writing and consult the basic figures involved in the final report.

Clean up the funds from various departments and write out the checklist of the current accounts.

Check whether the number of financial allocations, the amount of extra-budgetary funds paid and the amount returned are correct.

Check with the Academic Affairs Office, the Library and the Logistics Management Office on the book number of each property and materials, and timely process the property and materials of the profit and loss, access and infrastructure delivery projects to ensure that the accounts and accounts are consistent.

On the basis of clean-up, check the accounts, year-end transfer, checkout and export the annual accounting books and statements.

Prepare financial statements and financial statements. The financial statement should be combined with numbers and words to comprehensively analyze the financial situation of the budget year, identify problems and propose improvement measures.

After the financial report is formed, it will be reported to the principal's office for consideration and approval. The principal will sign it and report it to the Education Department of the autonomous region.

Write an analysis of the implementation of the annual budget, and provide the basis for the next year's unit budget management and the autonomous management of the autonomous region.