Website of electric audit arrange released people net Beijing now on June 24 " 2012 one-year budget carry out central department unit circumstance and result of audit of circumstance of other finance income and expenses " , made publicThe Ministry of Foreign Affairs, development is reformed appoint, 2012 one-year budget carry out the unit of 57 central departments such as Ministry of Education relevant circumstance. Audit discovery, wu of this second audit duty this class and place belong to total bureau unit expenses of 2012 year finance allocating funds totals thfree norton internet antivirusree billion nine hundred and thirty-four million nine hundred and eighty-five thousand five hundred yuan, 6.19% what hold total of sectional finance defray allocating funds. Audit fish budget is carried out in tthe best selling north face shirtshe issue amount that does not accord with regulation of system of finance and economics four hundred and four million three hundred and twenty-four thousand yuan, among them 2012 four hundred and four million two hundred and twenty-six thousand six hundred yuan;
spring poolIt is audit report excerpts below:
Executive circumstance of 2012 one-year budget mixes duty Wu total bureauResult of audit of circumstance of other finance income and expenses
Basis " law of audit of People's Republic of China " regulation, came in October 2012 in March 2013, audit arrange total to national tax Wu bureau (total bureau of Wu of duty of the following abbreviation) executive circumstance of 2012 one-year budget and circumstance of other finance income and expenses had audit, key audit this class and place belong to duty Wu total bureau office service center, had outspread audit to concerning item.
One, fundamental condition
Duty Wu total bureau is central finance unit of one class budget, sectional budget by duty Wu total bureau the budget of this class and unit of budget of 42 2 class is comprised. Defray of budget of finance of 2012 year branch allocating funds is total bureau of Wu of duty of give an officiathe most popular selling norton internet antivirusl of Ministry of finance sixty-three billion five hundred and twenty-two million seven hundred and forty-five thousand four hundred yuan, final accounting of revenue and expenditure of duty Wu total bureau (draft) of report in those days finance defray allocating funds fifty-five billion one hundred and thirteen million three hundred and sixty-seven thousand eight hundred yuan,
Wu of this second audit duty this class and place belong to total bureau unit expenses of 2012 year finance allocating funds totals three billion nine hundred and thirty-four million nine hundred and eighty-five thousand five hundred yuan, 6.19% what hold total of sectional finance defray allocating funwatch case manufacturerds. Audit fish budget is carried out in the issue amount that does not accord with regulation of system of finance and economics four hundred and four million three hundred and twenty-four thousand yuan, among them 2012 four hundred and four million two hundred and twenty-six thousand six hundred yuan;
Audit result makes clear, duty Wu total bureau and the place of this second audit are belonged to 2012 one-year budget carry out the unit to be able to abide by budget act and relevant law provision basically, the requirement that can reach concerned regulation basically according to accounting method undertakes the accountant is handled, take financial management and internal audit seriously to supervise the work, funds of system of tax of ceaseless and perfect state runs system and relevant smodern dining chairsystem.
2, the main problem that audit discovers
(one) the budget is carried out in the main problem of existence.
1.2012 years, bureau this class without approval, reform the row in funds project to raise in tax system by oneself " business tax changes impose value added tax small-sized machine is purchased " wait for charge thirty-five million two hundred and twenty-three thousand six hundred yuan.
2.2012 years, bureau this class without approval, not open invite public bidding entrusts concerned unit to begin statistic to investigate defray directly 5.74 million yuan; 20 conferences are in be not the restaurant that decide a dot to hold, defray 1.139 million yuan.
3.2012 years, bureau this class the money that will answer to pay directly by finance, application change pays for finance accredit means, involve amount two hundred and seventy-five million seven hubrass faucet aerator ndred and ninety-three thousand four hundred yuan.
4.2012 years, bureau this class submits an expense account in daily and public funds worker individual concerns charge 624 thousand yuan.
5.2012 years, duty Wu total bureau is weaving in those days final accounting of revenue and expenditure (draft) when, the newspaper of item pay kind that implements this step governs on somebody's behalf in the project norton internet antivirusin unit final accounting of revenue and expenditure,
6. Up to by 2012, bureau this class has six hundred and thirty-two thousand three hundred yuan of conferences to although already listed defray,be expended, deposit the fund outside forming Zhang at concerning guesthouse actually.
7.2012 years, bureau this class has 52 conferences existence to exceed dimensions, super- sessional, transcend the problem such as the standard, involve amount 1.393 million yuan; Mixed 2011 2012, bureau this class has 8 conferences to assume the conference to expend four hundred and twenty-four thousand one hundred yuan by subordinate orgnaization and local unit, among them 2012 three hundred and twenty-six thousand seven hundred yuan.
8.2012 years, bureau this class goes abroad to on business of other unit transfer (condition) defray seven hundred and twenty-seven thousand eight hundred yuan.
9.2012 years, bureau 10 on business of this class go abroad (condition) conglomerate form exceeds standard row to raise one hundred and thirty-three thousand three hundred yuan.
In addition, bureau this class gold duty 3 period the item pay budget such as infrastructure of system of tax of project, state is carried out rate is low, up to 2012 end, accumulative total carry forward 2.433 billion yuan.
(2) the main problem that exists in other finance income and expenses.
1. Up to by 2012, what belong to office service center to clear not in time come-and-go fund course registers Zhang fund for a long time twenty-nine million nine hundred and twenty-five thousand three hundred yuan.
2. What belong to electronic duty Wu 19 computers did not use the management center when newer computer operating system original product.
In addition, 2012, bureau this class holds 3 kinds of meetings outside the plan 101; Bureau 6 on business of this class go abroad (condition) conglomerate form did not bring into the beginning of the year to plan, 13 on business go abroad (condition) the problem that conglomerate form existence fixes to the day is counted more than; Duty Wu total bureau publishs the notebook computer with this particular system not in time to purchase a standard, system of place dependency tax exceeds a standard to purchase notebook computer about the unit, involve amount six million seven hundred and eighty-three thousand two hundred yuan.
3, audit processing circumstance and proposal
To afore-mentioned problems, audit arrange already issued audit report, make known to lower levels lawfully audit decides a book. Change item pay content to proper motion, did not execute open invite public bidding by the regulation, did not press finance to pay a requirement to pay money to wait for a problem directly, ask to be carried out strictly henceforth by the regulation; To violating compasses the issue that pays worker individual fee, ask the worker pay range that sets strictly according to the country and standard are carried out; To pressing the issue that sets final accounting of revenue and expenditure of pay of work out item, the requirement adjusts final accounting of revenue and expenditure (draft) ; The row in depositing money to of short duration raises the question of cost going abroad, the requirement clears in time by the regulation of short duration puts money and adjust relevant items of an account and forms for reporting statistics; Register the issue of Zhang for a long time to come-and-go money, the requirement undertakes in time clearing; To replacing the issue that original product did not use when computer operating system, the requirement uses the software such as original operating system by the regulation; To expending name to submit an expense account with the conference capital keep is in guesthouse, exceed a standard to arrange a meeting cost and cost going abroad, bthe most popular watch casese expended to conference of other unit marry again and go abroad cost, and the to sit a meeting outside the plan and organization go abroad wait for a problem, the demand uses conference fee strictly according to the regulation, adjust relevant items of an account, carry out strictly in the center of economize about strictly enforce, reject the demand such as grandiose waste, cogent strengthen the defray management such as conference cost, cost going abroad, put an endvancouver to harrison hot springs to this kind of problem to happen again.
Be aimed at the problem that audit discovers, audit arrange suggests: Duty Wu total bureau should raise a budget to make up the scientific sex of the newspaper and accuracy further, strengthen the funds management such as conference cost, cost going abroad, standard and the spending limits that carry out each funds strictly and standard, strengthen the financial management that belongs to an unit to place and supervisory inspection job further, discipline of earnest finance and economics.
4, audit discovers a problem rectify and reform a circumstance
To the problem that audit discovers, duty Wu total bureau is adopting measure to undertake rectifying andharrison hot spring deal reform. (trainee Yin is deep)
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