How to audit the funds of precision poverty alleviation projects

The fund audit of precision poverty alleviation projects starts from four aspects, namely, taking the project as the platform, management as the starting point, capital as the main line and performance as the direction.

Specific practices are as follows:

(1) focus on the management of each link in the project implementation or the audit of specific contractors, and find major problems or suspicious clues. Review whether the project is bidding in strict accordance with the provisions of national laws and regulations, whether it is bidding in the name of others or winning the bid by cheating in other ways. Whether there is a false contract, whether it is handled in strict accordance with the relevant terms of the contract during the performance of the contract, and whether there are any arbitrary or disguised changes. Whether there are problems that affect the quality of the project, such as inadequate project supervision and subcontracting.

(2) From the specific procedures of poverty alleviation project declaration, project establishment, examination and approval, bidding management and so on. , check the files and find doubts. Check the project plan declaration and approval procedures, whether there are unauthorized changes to the project plan, not according to the requirements of the higher authorities for approval. Check the authenticity and completeness of the application materials. At the same time, check the files of multiple projects to see whether the same project is declared in different years and departments, and whether the same project is broken down into multiple projects to avoid repeated declaration and false declaration of one project.

(3) Audit the flow of poverty alleviation funds along the line, and check the use of fund allocation management. First, master the distribution documents issued by provinces and cities and verify the number of distribution indicators. It is necessary to identify the differences in the process of fund allocation one by one, and analyze and master the final destination of funds along the flow direction of fund allocation. If it is a large cash expenditure, the official invoice should be used for reimbursement to prevent the entry of IOUs and verify the authenticity of the expenditure.