Self-inspection report on rural finance

Self-inspection report on rural finance

How time flies! The work is over. Looking back on the work during this period, there are both bright spots and shortcomings. Let's act at once and write a self-inspection report. Then do you know how to write a formal self-inspection report? The following is a self-inspection report on rural finance that I compiled for you. Welcome to reading. I hope you will like it.

Rural financial self-inspection report 1 rural financial management is both the focus and the difficulty of rural work. In recent years, our county's rural financial management has always been in accordance with the overall deployment of the county party committee and the county government, and has further strengthened supervision and management, focused on solving the outstanding problems in village-level financial management, and further promoted the standardization of village-level financial management, and achieved certain results. The work is now reported as follows:

I. Work situation

1, organize assets verification, and do a solid job in closing, reimbursement and merger of villages during the transitional merger. From April to June this year, the county carried out the adjustment of village-level divisions and the change of the "two committees" of village branches. In order to do a good job in village-level financial management during the transition and the withdrawal and merger of villages, we further strengthened village-level financial management during the transition according to the overall deployment of the county party committee and the county government and the work requirements of the higher authorities, drafted special documents, formulated emergency plans for village-level financial management, set up three inspection teams, and went to villages regularly and irregularly to urge and guide all towns to do a good job in account freezing, reimbursement, transfer, accounting treatment, asset verification and financial merger in time to implement village-level financial management. More than 2,000 village cadres and members of the village democratic financial management team were organized to conduct a general survey of the resources, assets and funds of 304 village-level units one by one, establish resource, asset and fund ledgers one by one, and verify the detailed accounts of related assets and liabilities. The county * * * cleared up the cash IOUs, IOUs, IOUs, etc. 5210.3 million yuan, recovered accounts receivable 103 1 yuan, with an amount of 4.36 million yuan, wrote off unrecoverable creditor's rights of 630,000 yuan according to laws and regulations, and suspended the temporarily unrecoverable creditor's rights business. By the end of September, 19 1 merged villages had completed the financial merger of 189 villages.

2. Strict fund management and full implementation of "double agency" for accounts and funds.

Starting from 20xx, our county carried out the pilot work of village account agency in towns and villages, and it was fully rolled out by the end of 20xx. In 20xx, the county promulgated the management method of village account cooperatives, which included accounts and funds into the scope of agency, achieved "five invariants", namely, the ownership, use right, independent accounting right, income distribution right and supervision right of funds, and implemented "eight unifications", namely, unified centralized management and supervision. At present, 20 villages and towns have set up village account agency centers, of which 18 is managed by the centralized management department and 2 are managed by the centralized financial department (Chengguan Town and Wangling Town); Except Taoshui Village, Taoshui Town, 304 villages were included in the agency scope, and 19 townships implemented the "three agents" of accounting, funds and financial files, which further strengthened the supervision of accounting and funds to ensure the safe, efficient and orderly operation of village-level funds and the preservation and appreciation of village-level assets.

3. Strengthen financial audit and further strengthen supervision function. In order to strengthen the audit supervision of rural collective economic organizations, maintain rural social stability, and ensure the audit quality, we mainly explore the following aspects: (1) In terms of time, the village-level financial audit has been changed from the first trial in the past three years to the first trial this year, supplemented by phased audit and irregular audit; Formally, the external audit of the finance and auditing departments in the past has become the internal audit of the management and the village democratic financial management team. At the level, from the past county and township audit institutions to the present village democratic financial management team, the audit work is carried out under the guidance of the county and township rural economic management departments. At the same time, the audit coverage has been expanded and broadened; Pay attention to the full use of audit results and extend the depth; Increase audit frequency and density. According to the unified deployment of provinces and cities, our county began to carry out the financial inventory and economic responsibility audit of xx village-level organizations in August, 20xx, and * * * completed the audit of 524 villages, accounting for 100% of the audit area, with a total audit fund of 539.95 million yuan, and recovered a total of 7585438+000 yuan, involving 27 disciplinary personnel. According to the requirements, the county bureau carried out special financial audit rectification for six villages that were strongly reflected by the masses, * * * replaced eight village leaders, handed over six people to the discipline inspection and judicial organs, and recovered illegal funds of more than 2.36 million yuan. The financial problems reflected by the masses, including petitions for financial problems, were investigated and dealt with in time, and contradictions and problems were not handed over to the county party Committee, county government and higher authorities, which laid a good foundation for the change of xx village-level organizations.

4. Improve the management system and standardize the financial management at village level. While strengthening the standardized construction of village-level financial management, in 20xx and 20xx, we selected 80 villages as demonstration units of standardized construction of village-level financial management, and formulated and issued the "Scheme for Establishing Demonstration Units of Standardized Construction of Village-level Financial Management in xx County" and "Detailed Rules for Evaluation of Standardized Demonstration Units of Rural Collective Financial Management in xx County" to guide the demonstration villages to standardize in both hardware and software. In terms of hardware construction, we have achieved "four haves", that is, a fixed financial activity place, a unified financial management system, a fixed standard format financial disclosure column and a unified financial archives room. In terms of software, the first is to standardize the accounting process, comprehensively control the closing, reimbursement, approval and accounting, and realize the "five in one" of timely reimbursement, complete procedures, accounting vouchers, accounting, accounting statements and accounts. The second is to improve the system construction. The agency center has formulated the 18 system, and the village has formulated six financial management systems, forming a system in which work is managed by someone to ensure the orderly development of all work. The third is to strengthen financial supervision. The supervision of the masses has been implemented, and democratic financial management and financial disclosure have been strengthened. It is required that there should be no less than four democratic financial management and financial disclosure activities throughout the year. Through regular democratic financial management and financial disclosure, the villagers' right to participate, know, make decisions and supervise village-level finance is guaranteed; Implement accounting supervision, strengthen the audit of village-level financial income and expenditure vouchers by agency bookkeeping, and resolutely prevent income and expenditure vouchers with false contents and incomplete procedures from being recorded; Implement audit supervision, establish and improve the working mechanism of village-level financial audit, strengthen village-level financial audit, adhere to the internal annual review, mandatory review after leaving office and special audit system, find problems in time, correct mistakes, and prevent the occurrence of violations of law and discipline. Fourth, file management has been strengthened. Village-level financial files are all filed by the agency center, bound into volumes and kept by villages, so that the files can be checked and the people can rest assured.

5. Do a good job in financial disclosure and fully implement the people's right to know. Since 20xx, the county party committee and the county government have carried out quantitative scoring, unified assessment and classified queuing for village affairs disclosure, and through the assessment of village affairs disclosure, the rural financial disclosure has embarked on a standardized and institutionalized track. This year, we will further improve the village-level financial disclosure system, guide township management stations to strictly follow the standardized requirements of village-level financial disclosure, carefully review the disclosure contents, urge and help village-level organizations to truthfully announce their financial activities on a regular basis, and accept villagers' supervision. The financial disclosure rate will reach 100%. First, the public content is relatively complete. It is necessary to change the past practice of emphasizing form over content, and disclose what the masses are most concerned about and which issues are most directly related to the interests of the masses. And standardize the public places, time, procedures and systems, so that the public accounts are true and complete, and the public contents can be recorded, resolutely put an end to the phenomenon of non-disclosure and false disclosure, and truly let farmers participate in financial management, supervise financial operations, and understand financial conditions. Second, there are various forms of publicity. In the form of publicity, it mainly takes the form of bulletin board, blackboard newspaper, radio, party member meeting and villagers' representative meeting, with the emphasis on bulletin board. Wangli Village, Wangling Town, took the lead in establishing a village-level network platform to promote the openness and transparency of village-level finance by means of information technology. Third, the public procedures are relatively standardized. Afterwards, the whole process should be made public before, during and after the event. The contents of the disclosure can basically be audited by the village democratic financial management team item by item, signed by the village collective economic organization, the person in charge of the village democratic financial management team and the accountant, and then reported to the township management station for examination and approval.

6, to carry out business training, and strive to improve the quality of rural financial management cadres. In this year's village-level transition, village-level financial personnel have changed greatly. In order to make the village-level reimbursement personnel competent as soon as possible, from September 20th to 27th, we conducted centralized and comprehensive training for the accountants and village-level reimbursement personnel in the county-level village account agency center in three phases, with more than 360 participants, and at the same time, we cooperated with the towns to train the new village branches and democratic financial management team members in financial knowledge, with a total of 1200 participants. Through training, the quality of rural financial management cadres has been effectively improved, and the professional level of grassroots financial personnel has been improved.

Second, the existing problems

Through the agency work in villages and towns in recent years, the village-level financial management in our county has improved obviously on the whole, and has gradually embarked on the track of standardization. But there are still some problems, mainly in:

1, the team is unstable and the professional quality is not high. First, the team is unstable. Judging from the on-the-job situation of township managers. At the township level, 86 people were originally recruited and 42 were actually employed. Among the employees, only 2 1 person is currently engaged in economic management, and half of them have been transferred by towns and villages. Second, the professional quality is not high. Judging from the educational structure of township managers, there are 2 people with college education or above, 22 people with technical secondary school education, 34 people with high school education and junior high school education 1 1 person. Look at the village level. Among the 304 village accountants, 2 1 1 person below junior high school, accounting for 69.4%, 80 with high school education, accounting for 26.3%, and 3 with technical secondary school education or above, accounting for 4.3%. The cultural quality and professional quality of rural financial personnel are not high, so it is difficult to adapt to the new situation and new requirements of village-level financial standardization construction.

2. The work is not balanced. The overall situation of rural financial management in our county is relatively good, but a few village cooperatives still have different degrees of confusion. Mainly manifested in: First, there are big loopholes in revenue and expenditure management. Some village principals exceed their authority, collect and pay on behalf of others, report and approve themselves, and village accountants do not handle cash. For example, the village party secretary of Da Rui, Aoxiang, Hunan Province failed to pay the land money collected by the village group and farmers in time for playing cards and gambling, and fled with the money to this day; Some expenses are not approved by a special person, and the procedures are incomplete; Some villages have no budget and no constraints, and a table of rice costs several thousand yuan; Individual village accountants have no cash accounts for several years, which leads to cash shortage. Second, business processing is not standardized. For example, there are too many IOUs, IOUs and IOUs, accounting subjects are not unified, improper use, and irregular use of account books and receipts. Third, the subsidiary ledger is incomplete and inconsistent with the general ledger. Some villages only have revenue and expenditure accounts, but not detailed accounts of fixed assets, products and materials and working capital. Over time, the details of agricultural taxes and fees are unclear and inconsistent with the general ledger.

3. Backward management methods. Village-level financial agency centers in 20 townships in the county still keep accounts by hand. Due to the backward accounting methods, low work efficiency and untimely accounts, it is not suitable for the development direction of accounting and the requirements of village-level financial standardization construction.

4. It is difficult to manage. At present, only two people at the county level are engaged in rural financial management, and there are only more than 20 people in towns and villages. Managing the finances of 304 villages is a heavy task and difficult. For example, more than 20 villages such as Huangtuling and Liantangao. Every village needs a quarter to settle accounts, not to mention taking time out for auditing and other work.

5. The management system is not smooth. At present, there are 304 village cooperatives in 20 village account agency centers in the county, of which 18 27 1 village cooperatives are managed by centralized management departments, and 33 village cooperatives in 2 towns are managed by centralized financial departments. Due to the heads of the two departments, towns and villages are at a loss, business guidance cannot be put in place, and work progress is uneven.

Three. Work suggestion

1, strengthen the construction of rural financial management team. How to manage rural finance well is, in the final analysis, human factors, so it is particularly important to cultivate a high-quality rural financial management team. In order to promote the effective development of this work, we must improve rural financial institutions, strengthen team building, openly recruit students from existing college graduates, select a group of professionals to enrich the agricultural and economic team, and solve the problem of lack of successors. It is necessary to establish a training mechanism for rural accountants and arrange training funds. Through various forms, we should focus on training the staff of the handling center, village-level reimbursement personnel and village-level democratic financial management team members in business, laws, regulations and policies. After training, hold a post with certificates, and create an agricultural management team with high quality, strong ability, enterprising spirit and innovative consciousness.

2. Constantly innovate the content of rural financial management. In order to adapt to the new changes and requirements of rural financial management, we must vigorously promote the "four agents" of village accounts, funds, economic contracts and accounting files, and at the same time promote group-level financial village cooperatives.

3. Strive to build a computerized management platform. Gone are the days when village-level accountants used abacus to walk the world. Modern offices with computers as the main facilities have matured. We should keep pace with the times, seize the opportunity, equip with modern office equipment according to the requirements of the Ministry of Finance and the Ministry of Agriculture, implement computerized management of rural finance, build an information network platform for counties, townships and villages, fully realize the networked management of rural finance at the county and township levels, constantly standardize village-level financial management and improve work efficiency.

4. Strengthen village-level financial audit. In order to further establish and improve the working mechanism of village-level financial audit, the county economic management department set up a village-level financial audit unit, equipped with special audit preparation and personnel, and the audit funds were included in the financial budget at the same level. Township economic management station set up village-level financial audit team to ensure the necessary auditors and working funds, and ensure the implementation of rural collective economic audit responsibility. Through the regularization, institutionalization and concretization of audit work, we can timely and truly "feel the pulse" of the current situation of rural financial management, prescribe the right medicine and get rid of the disease.

5. Establish and improve a unified management system. In order to avoid the difficulties in business guidance and coordination, implementation of management measures and management responsibilities caused by the "double-driving carriage" of village-level financial management, a "funnel-down" departmental management system must be implemented.

Self-inspection report on rural finance 2 According to the unified arrangement of the town government, the Finance Office conducted a comprehensive verification of the financial status and asset management of the villagers' committees and neighborhood committees in the town, and now the results are reported as follows:

First, the basic situation:

Xx Town has 24 village committees and 3 sub-district offices under its jurisdiction in xx year, and it was re-divided into xx village committees and 2 neighborhood committees in X month in xxx year. Namely, Shuangquan, Gushan, Xingba, Sima, Hepu, Jinqi, Huo Xing, Jianhe, Dashuliu, Jieyin 'an, Samsung, Gong Min, Wuxing, Banqiao, Datang, Wang Qiao, Dongjie and Jessie. The number of cadres reinforced was reduced from 132 to 76.

Second, the financial situation:

According to the specific arrangements of the town government, combined with the specific requirements of the actual work, the financial inspection is mainly carried out from the following aspects:

In terms of financial examination and approval procedures, all villagers' committees can strictly implement the financial examination and approval system, and hold relevant meetings and make decisions on issues such as the payment of land compensation fees and the expenditure of projects that farmers care about. In the process of inventory, no one except accountants was found to collect money, and the management of collective funds tended to be standardized and institutionalized.

2. Supervision and management of democratic financial management: With the "Democracy Day" as the carrier, village affairs and government affairs have been effectively strengthened, and the democratic financial management team has played a supervisory role. The financial management team in each village consists of 3-5 people. Hold democratic financial management meetings from time to time to supervise financial revenue and expenditure. The financial staff reported the income and expenditure, answered the questions raised by the masses, and published the results on the wall on time, which effectively strengthened the work of village affairs and financial affairs disclosure and realized the "one thing, one disclosure" and "one vote, one disclosure" of government affairs. Make the contents of the "two publics" complete, the procedures standardized and the format clear.

3. Revenue and expenditure inventory results: The revenue and expenditure of the villagers' committee in xxx years were statistically checked. The main sources of collective funds are political subsidies and village-level transfer payment funds. Some villages cannot make ends meet. The main items of expenditure are productive expenditure and unproductive expenditure. Productive expenditure accounts for about xx% of the total expenditure, and unproductive expenditure accounts for about 55% of the total expenditure. Most notably, the expenditure on hospitality accounts for about xx% of the total unproductive expenditure. The total annual income and total expenditure of the village level in the whole town are xxx yuan.

4. Creditor's rights and debts:

(1) Check and verify. The number, duration, type, structure and responsible person of clearing creditor's rights and debts by village. First, clearing the creditor's rights and verifying the debtor, mainly including clearing the debts owed by other units and individuals, debts owed by subordinate units and farmers, and other receivables. The second is to clear debts and verify creditors, mainly including clearing loans from banks and financial institutions, unit loans, personal loans and other unpaid payables.

(2) public confirmation. After the inventory work, the inventory results should be made public to the masses. The main contents of disclosure include: the quantity, type, structure and subject of creditor's rights and debts. If there are objections and outstanding problems, further investigation and verification should be carried out. After investigation and verification, the creditor's rights and debts will be publicized again, and the confirmation results will be reported to the town government for approval, which will be the main basis for collecting creditor's rights and dissolving debts in the future.

(3) registration. Creditor's rights and debts confirmed by publicity shall be registered and accounted for according to the types and uses of creditor's rights and debts, the time and quantity of occurrence, the handlers and witnesses. This inventory * * * cleared the creditor's rights of xxx million yuan, all of which were taxes and fees owed by farmers over the years; Debt xxx million yuan; The main reason for the debt is the agricultural taxes and fees paid by village cadres over the years.

5. Arrears of village cadres: Judging from the inventory situation, village cadres owe very little.

6. Fixed assets and projects under construction: fixed assets above * * xxX yuan will be cleared, and unfinished or unsettled projects above XX yuan will mainly be village construction.

Third, the existing problems:

In recent years, local governments at all levels have made active explorations in strengthening village-level financial management, and introduced such measures as village-level accounting principal-agent system, democratic financial management system, and cross-appointment of village-level two committees, and achieved remarkable results. However, some local financial management systems are not implemented, the publicity is not standardized, and the supervision mechanism is not perfect. Mainly manifested in:

Self-inspection report on rural finance III. Overall work situation

(A) the development of basic accounting work at the village level

Villages set up basic account in credit cooperatives, strictly enforce financial laws and regulations, and have not set up off-balance sheet accounts or opened multiple accounts in violation of regulations; The rural agricultural economic station has formulated a unified financial operation process, requiring each village to operate according to the process; Because all books are kept by hand, the financial management information platform has not been established; The autonomy of accounting and financial management of village-level organizations can be fully guaranteed; Clarify the purpose of financial management, clarify the responsibilities of financial management, and integrate the procedures of financial management, so as to further improve the financial management system and standardize financial management behavior.

(two) to carry out village audit work.

My township has set up an audit team with the township discipline inspection commission, finance office and agricultural economics station as the main body to conduct routine audits on the daily income and expenditure of villages, and conduct special audits on the economic responsibilities of village cadres during their term of office and their departure, and the rural collective "three capitals".

(3) implement democratic financial supervision at village level.

In terms of financial procedure approval, all villages can strictly implement the financial approval system. In the process of self-examination, no one except accountants was found to collect money, and the management of collective funds tended to be standardized and institutionalized. Democratic financial management meetings are held from time to time, and each village financial management team consists of 3-5 people to supervise the financial revenue and expenditure, and publish the results on the wall on time.

(D) Village accounting team building.

Each village employs an accountant and a cashier, and the work allowance and treatment are paid from the village-level transfer payment. The accounting of each village is registered and put on record in the township agricultural technology station. Personnel engaged in village-level accounting in villages and towns lack work experience.

Two, through self-examination found that there are still some shortcomings in the work.

(A) financial management needs to be further strengthened.

There is still lax management, the implementation of various systems needs to be strengthened, and a real self-monitoring and self-restraint mechanism has not been formed.

(B) The quality of financial personnel needs to be further improved.

With the application of computerization in financial work, while standardizing and facilitating financial work, it also puts forward higher requirements for the quality of financial personnel, and improving business ability and knowledge level has become an urgent problem for us to solve.

Third, the direction and measures of future work efforts

(1) Strengthen financial management.

Strict management is an important guarantee for financial work. In the future, my township must strengthen financial management, strictly implement various management systems, further improve the quality of work, improve the financial management system, and standardize financial management behavior.

(2) Improve the quality of financial personnel.

Constantly improve the level of financial work, through training and business exchanges, and constantly improve the business ability and knowledge level of financial personnel to meet the requirements of financial management.

Rural financial self-inspection report 4 According to the work requirements of the Implementation Plan for Centralized Renovation of Rural Financial Management in Jixian County issued by the County Agricultural Committee, combined with the existing problems and rectification of village-level financial management in our town, the report is as follows:

(1) Establish and improve various rules and regulations to standardize rural financial behavior.

1. village-level expenditure approval system: all financial expenditures of rural economic organizations must adhere to the "five-pen" signature system, that is, managers, financial management team leaders, resident instructors, village directors and branch secretaries can only be recorded after being audited by the Agricultural Economic Station. In particular, some unproductive expenditures, in addition to the above five, also need the signature of the bill summary table printed by the town leaders and the competent leaders.

2. Regular reimbursement system: village reimbursement personnel go to the Agricultural Economic Station for reimbursement once a month. If there is no business this month, they will go to the agricultural economic station to inform. For villages that fail to make reimbursement according to regulations, the leading cadres in charge will criticize and educate the village cadres and order them to make reimbursement on time.

3. Cash management system: cash management is not allowed, public funds are not allowed to be stored privately, white paper is not allowed to be used as a treasury, and private loans are privately returned, and private coffers are set up. Each village strictly implements the reserve fund system:/kloc-villages with less than 0/000 people 1000 yuan,/kloc-villages with more than 0/000 people, 2,000 yuan.

4. Strict cash approval system: When withdrawing cash at the village level, it must be signed by the village secretary, village director, resident instructor, team leader, stationmaster, competent leader and mayor of the Agricultural Economic Station, before the Agricultural Economic Station can pay, otherwise no one has the right to use it. For the use of large sums of money (land allocation, road maintenance, etc.). ), it must be approved in accordance with the "six steps and three essentials" procedure before the funds can be paid.

(B) to strengthen pre-monitoring, strict pre-accounting audit checks, do a good job in rural financial management. Doing a good job of pre-monitoring is the basis of doing a good job in rural finance.

First of all, we should start with the bill management and earnestly implement the bill management system: all village-level income must use the "Tianjin Rural Cooperative Economic Organization Special Unified Receipt", which is not distributed to the village and is managed by the town agricultural economic station; When the village accountant receives cash, the village accountant will handle the temporary procedures for small income, and then return the receipt to the farmer or individual who paid the money after issuing the invoice at the agricultural economic station with cash; Second, for large contracted funds and tree sales funds, the Agricultural Economics Station will go to the site to work, participate in the whole process, and collect money on site to ensure that the village collective funds will be put into storage in time. The third is to adhere to strict checks before the account. In recent years, I have always insisted that both productive expenditures and unproductive expenditures must use official tax stamps; For some non-standard bills, the Agricultural Economic Station will return them in time and replace them with standard bills before they can be recorded; For the office supplies and food purchased in the village community, if you can't get the tax bill, you must go to the tax authorities to reissue it, otherwise the agricultural economic station will not be accounted for. Through our strict pre-accounting inspection, those unreasonable expenses and irregular bills are controlled and solved before accounting.

(3) Insist on financial disclosure afterwards: Implementing financial disclosure is an effective way to exonerate cadres, make them understand and facilitate supervision by the masses.

In terms of financial disclosure, we implement the system of disclosure one by one, that is, disclosure of original invoices one by one. For those who shop more and the amount is made public together, they shall be made public item by item according to the following list, and all village-level expenditures shall be made public for the masses to understand. In terms of financial disclosure, there are two main points: first, after the village reimbursement, the itemized financial income and expenditure details output by the microcomputer will be distributed to the village reimbursement personnel, and the income and expenditure of this month will be disclosed through radio. Second, at the beginning of the month, the Agricultural Economic Station used one day to post the monthly income and expenditure details of each village in the town to the village bulletin board after being signed by the main village cadres or reimbursement personnel, and then posted them on the accounting vouchers of the month after taking photos. At the same time, it is stored in a microcomputer, which is convenient for the masses to consult and ensure the public quality.

(4) Existing problems

1, the village "two committees" did not pay enough attention to village-level financial management. Due to the shortage of village-level office funds and limited disposable income, village-level financial personnel failed to attach great importance to financial management, resulting in irregular writing and untimely entry.

2. The professional quality of village-level financial personnel is not high. Village-level financial management is generally held by village branch committees and village committees. Because they do not have the professional knowledge and working ability to engage in financial work, it is difficult to supervise and manage finance.

(V) Rectification measures

1, strengthen the business training and learning of village-level financial personnel, improve their business ability, and ensure that accounting information is timely, complete and true. I calmly set up a village-level financial knowledge learning and training meeting every quarter to further improve the business ability of village-level accounting.

2, the village reimbursement personnel, the implementation of the monthly reimbursement system, so that the Nissin monthly statement, accurate and timely with the Agricultural Economic Station cash accounting to check the balance of funds. Every village department with revenue and expenditure business should handle the revenue and expenditure bills on a monthly basis according to the requirements of the financial system, so as to increase the quality and transparency of financial disclosure. The accountant in charge of the Agricultural Economic Station and the village instructor promptly urged the villages to submit their accounts on time. If the accounts are not submitted on time, the Agricultural Economic Station refuses to pay cash again.

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