How to audit the implementation of national budget units

1. Common problems in budgeting and verification methods

(1) Underreporting, concealment and omission of income items. First, the public funds and project surplus funds of the previous year were not included in the budget management at the beginning of the year and compiled into the departmental budget of that year. For such problems, we should review the current balance of the previous year, the book balance of the special balance account and the amount of the year-end budget revenue and expenditure transferred to the current account, and compare the consistency of the book amount with the balance of the previous year in the budget revenue preparation and approval form by comparison method to determine the completeness of the inclusion of the balance of the previous year in the budget at the beginning of the year. Second, extra-budgetary income, business income, operating income, administrative fee income, government fund income and other income that are included in budget management are not all included in income budgeting. Consult the department's license documents, licenses and business operations, master the department's charging items and business projects, and consult the department's income statements of the previous year; Compare the items and amounts of departmental income reflected in the above information with the compiled income budget, and find out whether the income is underreported, concealed and omitted.

(2) The project budget is not detailed and specific. At the beginning of the year, the project budget was not compiled to specific projects and units with funds, and the project was set up as a mere formality. For example, a district education commission declared project funds in the name of "renovation of dilapidated buildings in primary and secondary schools" in the departmental budget preparation, but it was not implemented to specific schools and dilapidated buildings. The main verification methods of this kind of problems are: consulting departmental project preparation instructions, budget preparation table, project establishment basis, project approval and financial budget approval documents, comparing departmental budget preparation and financial approval documents, finding out the projects and amounts with no detailed budget, and focusing on reviewing the fund arrangement, disbursement and project completion of such projects. If there are problems such as untimely disbursement, large fund balance or slow project progress, it will further prove that the budget preparation of this project is not detailed.

(3) Overreporting the departmental budget. When preparing the budget, the department will include the overstaffed staff, the staff of non-budget units and the number of scrapped vehicles in the department's basic budget, resulting in overstatement of public funds. Should review the department at the end of last year, the actual number of people, access to the editorial board staffing documents and December last year's salary payment table, review the fixed assets register and cards and asset inventory data, and check the number of vehicles and objects; And budget preparation, whether the number of personnel and physical objects in the approval form is over-calculated, and determine the over-reported budget amount.

second, the common problems in budget execution and verification methods

(a) the approval of the budget to the subordinate units is not timely, and the budget funds of the secondary departments are intercepted. After the departmental budget is reviewed by the National People's Congress and approved by the financial department, the competent department fails to timely approve the budget to the subordinate secondary units in accordance with the regulations, and reserves and intercepts the budgetary funds of the secondary departments at the corresponding level; Adjust budget subjects and projects at will, and change the use of budget funds without authorization, especially the use of special funds. According to the departmental budget requirements of financial approval, compare the budget documents approved to subordinate units, and review the consistency of the two approvals of specific and non-specific projects in terms of quantity and amount, and whether the approval time exceeds the specified time; If the approval time is deliberately delayed, and the number and amount of downward approval projects are less than those of financial approval, it can be judged that the approval is not timely and the budget funds are deliberately withheld.

(2) It is not timely and reasonable to allocate budgetary funds to subordinate units, and there is no budgetary allocation. Unreasonable allocation of budget funds, failure to allocate budget funds according to the budget management authority and the responsibilities and tasks of subordinate units, failure to implement them in detail to specific units and projects, or failure to allocate funds to non-budget units and other matters that do not fall within the scope of departmental budgets, which affects the project progress and career development in time. Review the accounts with subordinate units, bank deposits, etc., check the time of fund disbursement and entry, and compare the project completion plan and implementation progress data to determine whether the amount of fund disbursement is consistent with the project completion; Whether there is a positive correlation between the nature of the project and the allocation of funds and the responsibilities of the subordinate departments and units, and whether the allocation is reasonable; Review the records of the allocated funds account, check whether the allocated unit belongs to the budget unit of the department, and review the approval documents of the establishment of the unit to determine whether it belongs to the non-budget unit.

(3) illegal charges and fines. Without the approval of the state, unauthorized establishment of charging items, collection of items explicitly prohibited by the state, unlicensed charging, and arbitrary charges, fines, over-standards, over-scope or unpaid applications, and arbitrary reduction or exemption of non-tax income. Review the examination and approval documents and license fees for departmental charging items, extract some charging bills and charging ledgers, and review whether there are excessive charges and arbitrary charges against the standards and scope of departmental implementation; The annual receivable amount is compared with the paid-in amount, and the payment amount of some payment units and individuals is compared with the charging standard, so as to determine whether there is any problem of unpaid application or arbitrary reduction or exemption.

(4) the provisions of "separation of collection" and "separation of revenue and expenditure" have not been implemented. The provisions on separation of collection, separation of fare and two lines of revenue and expenditure were not strictly implemented, and the income included in the internal and external management of the financial budget was not paid into the state treasury and financial special accounts in full and on time, and illegal transitional households were opened to conceal arrears, collect and support, transfer and intercept financial income. Review the examination and approval basis for the opening of income transition households, and compare the payment of funds of transition households with the provisions according to time, whether there is arrears; Consult the monthly report of bill charges and the register of bill sales, compare whether the amount charged in the report is equal to the income of temporary deposit account and income transition household, and judge the consistency between the amount charged and the amount recorded; Review the expenditure of temporary deposit account accounting, refer to the expenditure accounting voucher, which belongs to the payment settlement or direct expense, review the monthly (annual) end balance of temporary deposit account, ask the relevant personnel about the long-term funds, and judge whether it violates the provisions of the two lines of revenue and expenditure or intercepts fiscal revenue.

(5) The management and use of charge bills are not in compliance. The receipt and distribution of financial bills are not registered, the internal control system of bill management is not perfect, there are loopholes, the monthly settlement and ticket payment are not achieved, and self-purchased, self-made or other bills are used for arbitrary charges. Consult the electronic data of bill accounting management or the ledger of receiving, selling and storing register, check whether the actual number of bills is equal to the number of accounts, consult the bill management system, carry out substantive tests on the implementation of the system, and judge the effectiveness of system control and implementation.

(6) Misappropriation of project funds or special funds. Will have nothing to do with this project and should not be borne by the project expenses charged in the project funds, the formation of misappropriation of project funds; The project (special) funds will be diverted to other projects, capital construction or employee welfare, etc., and the misappropriated project (special) funds will be formed. Access to project funds, the scope and use of special funds and other documents, review the detailed account of project (special) expenditures, investigate and verify the accounting records and actual facts charged, track the flow and use of funds, and verify the true compliance of expenditures; Verify the completion degree of the project and compare it with the plan at the beginning of the year, and analyze the reasons why the project is not completed; Judge whether there is misappropriation or misappropriation of project (special) funds.

(7) expenses incurred in violation of government procurement regulations. The department purchases office equipment, construction projects, goods and services specified in the government procurement catalogue by itself, and fails to implement government procurement as required. Consult the annual government procurement catalogue and quota and relevant centralized and unified procurement regulations, review the accounting voucher records of equipment and goods purchased in expenditure accounts, consult the corresponding accounting and documentary materials such as purchase and sale contracts, purchase approval, acceptance records and payment methods, accumulate the payment amount for self-purchased equipment, and determine the illegal procurement behavior and amount.

(8) transferring or withholding financial funds. Allocate project funds to subordinate units or non-budget units for matters unrelated to this project, and transfer the scope and use of financial funds; Through false business dealings, the department funds are paid to the economic business provider, and then the other party will transfer the funds back and use them for other abnormal expenses or for other purposes, so as to achieve the purpose of transfer and interception. Review the account records of allocated funds, refer to the basis of allocation and budget approval, and investigate the accounting records of the payee; Consult the contract, visa, acceptance, warehousing and other materials of economic business, investigate the recording records of the other party, review the abnormal current accounts, clarify the outflow and inflow of funds, and judge the authenticity of economic business.

(9) privately set up "small treasury" and "off-account accounts". At the end of the year, the budget surplus funds will be falsely reported and charged through the preparation of false economic matters and projects, and the budget funds will be reported and deposited in other units and personal accounts; Or hide administrative charge and other income and deposit it in a private "small treasury"; And include abnormal expenses in it. Track the flow of funds, consult business information, ask relevant personnel and inquire about account opening.

(1) embezzle and privately divide the budget funds. After units or individuals take false means to set out budget funds, they embezzle them personally or divide them collectively, resulting in serious violations of the law. Investigate the abnormal and large expenditures in the expenditure and current account accounting, ask the handling personnel, and consult the business files, payment methods and other materials. (juande)