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Feixi County Grain Inventory Self-Inspection Summary in 2007

According to the State Grain Administration’s Guograin Inspection [2007] No. 153 “State Grain Administration’s Notice on Carrying out the National Grain Inventory Inspection in 2007” "Notice" and the spirit of Anhui Liang Ming Dian [2007] No. 17 document and the requirements of the Municipal Bureau meeting, in order to strengthen leadership, carefully organize, make careful arrangements, and effectively do a good job in the inspection of grain inventory in our county, the County Bureau decided to establish the 2007 Grain Inventory Inspection Work The leadership group is headed by Deputy Director Comrade Yu Shanhui, Comrades Lu Qinbao and Gao Lincheng are deputy leaders, and Guo Zhongpei, Ling Xianming, and Hu Xiang are members of the leadership group. On August 29, a meeting of state-owned and state-controlled grain purchase and sales enterprises in the county was held. The meeting studied relevant documents and inspection methods from the national and provincial bureaus, formulated the 2007 grain inventory inspection implementation plan, and arranged self-inspection time. The self-examination situation of our county is reported below:

1. Overview

Our bureau has 14 state-owned and state-controlled grain purchase and sales enterprises to store policy grain and commercial grain, with sub-stations 67, with a total warehouse capacity of 270,000 tons. The total inventory at the end of August was 284,770 tons, including: 255,604 tons of minimum purchase price grain, 5,766 tons of commodity inventory, 16,588 tons of central reserves, 5,000 tons of provincial reserves, and 1,812 tons of municipal reserves.

2. Main methods of self-inspection

(1) The inspection of grain inventory in our county mainly adopts the methods of enterprise self-inspection, county bureau and Agricultural Development Bank inspections. Time schedule: September 1 From September 8th to September 7th is the self-inspection time; from September 8th to September 9th, each purchasing and selling enterprise will submit the self-inspection summary and inventory inspection report stage; from September 10th to September 13th, we will welcome the municipal bureau’s inspection of all enterprises in our county Re-inspection stage; after September 15th, we will welcome the provincial and national random inspection stage.

(2) Physical inspection: The independent accounting enterprise legal entity is the inspected unit, and all the grain storage locations of the enterprise are inspected one by one to find out the nature, variety and quantity of the grain in each storage location. The physical inspection of grain inventory basically adopts the measurement calculation method.

(1) Measure and calculate the volume of the grain pile. Measure the dimensions of the grain pile being checked and calculate the volume of the grain pile. The space occupied by ventilation ducts, doors, etc. in the grain pile is deducted during the measurement and calculation process. (2) Measure the average density of the grain pile. Measuring the average density of grain piles mainly uses the special large container method. (3) Determine the standard warehouse. Select typical warehouses from the inspected warehouses with known grain storage quantity and grain pile volume, and representative warehouses in terms of grain storage varieties, grain storage warehouse types, warehousing methods, storage time, etc. as standard warehouses. (4) Measure the bulk density of grain in the standard warehouse and other warehouses under inspection. According to the method stipulated in the "Measurement of Bulk Weight for Grain and Oil Seed Inspection", measure the bulk density of the standard bin and the grain being inspected. (5) Determine the average density of the standard warehouse grain pile. (6) Determine the correction coefficient. (7) Calculate the average density of the grain pile in the inspected warehouse. (8) Calculate the quantity of grain. Based on the volume of the grain pile and the average density of the grain pile in the warehouse being inspected, the measured quantity of the grain pile is calculated, and the reduction in grain moisture and natural loss during storage is recorded in the measured number, and the result is the inspection calculated number. (9) Determine the actual quantity of grain. Calculate the difference and rate between the grain inspection calculation number and the grain storage account quantity. Determine the consistency of accounts and determine the actual quantity of grain.

If the absolute value of the difference between the grain inspection calculation number and the warehouse storage account quantity is within the allowable measurement calculation error range, it is deemed that the actual inventory number is consistent with the warehouse custody account number, and the warehouse custody account quantity is In order to check the actual quantity of grain on the day; if the difference exceeds the allowable measurement and calculation error range, the reason and specific quantity must be identified, the quantity in the storage account of the sub-warehouse shall be re-examined, and the actual difference in the account shall be recalculated. After recalculation, if the difference is within the allowable measurement calculation error range, the re-verified quantity in the custody account shall be the actual quantity of grain on the day of inspection. If the difference still exceeds the allowable measurement calculation error range, the weighing method can be used to recheck. The allowable error of the measurement calculation method should generally not exceed 3%.

(3) Accounting inspection methods, procedures and steps. The inspection of grain inventory accounts includes inspection of statistical accounts and accounting accounts, as well as inspection of the consistency of accounts and account facts.

1. Check statistical accounts. (1) Check statistical reports step by step. (2) Check statistical reports monthly. Check the inventory data of the statistical reports submitted by the branch station and the company in the past three months month by month to verify whether the monthly grain inventory statistics are consistent. (3) Check the grain inventory summary table.

(4) Check the balance relationship of each item in the grain balance sheet. (5) Check the correlation between relevant statistical reports. (6) Check the authenticity and timeliness of statistical business processing.

2. Check accounting accounts. (1) Inspection of grain inventory accounting accounts. (2) Check the accounting processing of grain inventory. (3) Check and verify the authenticity of the grain business.

3. Check the consistency of accounts and account facts. (1) Check the consistency between statistical accounts and accounting accounts. (2) Check whether the accounting accounts are consistent with the physical inventory results. (3) Comparatively analyze and reasonably adjust normal factors that affect the consistency of accounts and account facts, and check the consistency of accounts and account facts. (4) Adjust the physical inventory of grain checked on the day of inspection to the physical inventory at the time of inspection, and fill in the "Working Paper on Physical Adjustment of Grain Inventory" to determine whether the accounts are consistent. (5) Check the consistency between the book inventory of grain statistics and the physical inventory. Compare the book inventory at the time of inspection with the physical inventory at the time of inspection to obtain the actual difference or rate, and fill in the "Working Paper on Adjustment of Grain Inventory Accounts".

(4) Grain quality sampling, sample delivery, inspection methods, procedures and steps. Storage grain safety inspection methods, procedures and steps.

(1) Sample. According to different properties of grain storage, samples are taken from warehouse to warehouse according to varieties. (2) Divide samples. The original samples taken are mixed and divided to form triplicate average samples. Each quality inspection sample is not less than 1 kilogram (wheat is not less than 2 kilograms). Two of them are sent to the inspection agency for inspection and backup. One copy is retained by the inspected enterprise. (3) Sample registration. (4) Inspection. Rice: color and smell, roughness rate, polished rice rate, impurities, moisture, mixed, yellow-grained rice, and brown rice outside the valley.

Wheat: color and odor, test weight, imperfect kernels, total impurities, minerals, moisture, scab kernels. (5) Food storage safety. Check warehouse by warehouse for fever, mildew, insect grains, and high-moisture grains.

3. Inspection results

(1) The county inspected 14 purchasing and selling enterprises and 67 sub-stations; 256 warehouses and 148 open-air dumps were inspected station by station, Check warehouse by warehouse and pile by pile.

(2) Physical inspection results

1. Actual inventory situation: *** inspected 236,097 tons of grain in stock, including 198,259 tons of rice, 36,101 tons of wheat, and 1,737 tons of corn. Inspection results by nature: 13,538 tons of national grain reserves of rice, 5,000 tons of provincial grain reserves of rice, 1,812 tons of municipal grain reserves of wheat; 212,985 tons of municipal grain reserves, including 3,493 tons of early indica rice, 175,220 tons of mid-late indica rice, and 34,272 tons of wheat; commercial grain rice 1,008 tons, 17 tons of wheat, and 1,737 tons of corn.

2. Annual grain harvest inspection results: central grain reserves: 6,272 tons in 2004, 5,440 tons in 2005, and 1,826 tons in 2006. Provincial grain reserves: 5,000 tons of rice in 2005. Municipal reserves: 1,812 tons of wheat in 2006. Commercial grain: 144 tons of rice, 1,787 tons of wheat, and 1,737 tons of corn in 2007; 864 tons of rice and 17 tons of wheat in 2006. Grain at the lowest purchase price: 18,921 tons of wheat in 2007, 25,824 tons of rice in 2006, including 887 tons of early indica rice, 24,937 tons of mid-late indica rice, and 15,351 tons of wheat; 152,889 tons of rice in 2005, including 2,606 tons of early indica rice, and 150,283 tons of mid-late indica rice. .

(3) Conformity of accounts and account facts

1. Conformity of accounts. After inspection, the accounting account was 5022 tons less than the statistical account. (1) The statistics on cross-provincial grain transfers to the city have been written off, but 20,483 tons have not been written off in accounting. (2) The auction sales of 1,216 tons have been recorded statistically but not in accounting. (3) The auction sales of 1,110 tons have not been recorded statistically, but have been recorded in accounting. (4) Another 188 tons were recorded as book amounts due to losses, and the accountant recorded the difference based on the delivery order. (5) The accounting processing surplus was 31 tons. (6) The rotation of 16,588 tons of state grain reserves has been written off in accounting due to the unified loan repayment from China Grain Reserves. (7) The statistics of 864 tons of early indica rice in the market were purchased according to the notice of the branch. Due to the breach of contract by the grain purchaser, the physical goods are still in the warehouse, and accounting and custody cannot be released.

2. Account-account consistency. After inspection, the book number was 284,770 tons, and the actual inventory at the time of the inspection was 236,097 tons, with a difference of 48,673 tons.

(1) The actual difference in the city's grain account is 42,616 tons, of which 42,239 tons have not been accounted for in auction sales, and the accounts reflect a loss of 325 tons of auctioned grain out of the warehouse (the actual loss out of the warehouse is 1,007 tons. Among them: Gao Liu 242 tons, a loss rate of 1.96 %. Guanting has a loss rate of 1.4%. Xiaomiao has a loss rate of 1.8%. Jinniu has a loss rate of 1.5% and 73 tons. 10 tons were sent, and the loss rate was 1.0%. The storage and transportation volume was 20 tons, and the loss rate was 0.86%. Rounding off the ton difference is 8 tons. (2) 3,871 tons of commercial grain and rice sales were not accounted for. (3) There are 864 tons of early indica rice in the market but no account. (4) 3,050 tons of state grain reserves are rotated and released.

(4) Grain quality and storage safety.

A total of 258 samples were taken from 256 cells and 148 open-air piles, representing a quantity of 236,097 tons, including 3 Chinese grain reserves, 1,538 tons, 2 local grain reserves, 6,812 tons, and commercial grain. 3 copies, 2,762 tons, 250 copies of the lowest purchase price grain, representing a quantity of 212,985 tons, and the sample qualification rate is 100%. Each company has an inspection space of 20-60 square meters. The county has 35 inspectors and 23 certified personnel, who can perform routine quality inspections. All the existing grains are in a safe state, with a maximum grain temperature of 30 degrees and a minimum of 10 degrees. After inspection, no insect grains, high-moisture grains, high impurity grains, moldy grains, or heat-generating grains were found.

(5) The statistical account of the Central Grain Reserve is 16,588 tons. The accounting account has been written off due to the repayment of the Central Grain Reserve's unified loan. According to the Notice of Document No. 14 [2007] of the Central Grain Reserve Anhui Branch, the policy is to rotate out first and then in. According to the method, there are 13,538 tons of physical goods and 3,050 tons of rotational overhead; the provincial grain reserves are 5,000 tons, and the accounts are consistent and the accounts are consistent. The rotation method adopts the first rotation out and then the rotation in, and the accounting processing is strictly carried out in accordance with the regulations. The municipal reserve is 1,812 tons. According to the Municipal Grain Bureau (He Liang Diao [2007] No. 51), the bye amount is 1,188 tons.

IV. Problems

1. There is no physical goods shipped out of the warehouse Write off accounts in a timely manner, and there is a phenomenon of accounts but no items. The grain in stock in our county is mainly policy grain. The grain auction sales in the city must be shipped out from the warehouse with the warehouse outgoing notice from the wholesale market. The statistical account must be issued according to the notice from the China Grain Reserve Anhui Branch. The account is usually released after two months. The main grain in our county is The auction takes place from June to July, so there is a large amount of grain that remains unaccounted for.

2. Accounting discrepancies will be recorded. Since there is no final settlement for grain transfers across provinces, statistical accounting processing will be inconsistent, resulting in account discrepancies.

3. The physical objects have not been shipped out of the warehouse, and the statistics have been processed under accounting, resulting in the phenomenon that there are objects but no accounting. In the early rice auction of the State Reserve in 2006, due to the breach of contract by the grain purchaser and the lack of timely communication between the wholesale market and the branch, the statistics were purchased and processed, but the physical goods were still stored in the warehouse, resulting in goods but no accounts.

4. There are varying degrees of food loss.

In view of existing problems, enterprises are required to: 1. Carefully verify grain inventories. Carefully check the statistical accounts, accounting accounts and custodial accounts to find out the reasons for the discrepancies, and truly ensure that the three accounts match one account, and the accounts and accounts are consistent; all accounting transactions must be accurate and timely.

2. Continue to adhere to and improve the monthly verification system of custodian attendance statistics.

3. Standardize the procedures for reporting surplus and losses. For losses that occur after sales, the sub-station must carefully fill in the loss report form, which shall be signed by the custodian and the sub-station manager respectively. After verification by the company, it shall be reported to the county bureau in a timely manner. Abnormal shortages and losses must be carefully verified and are considered responsible accidents. The parties involved must be held accountable.

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