How to strengthen the audit supervision of tobacco water source project reconstruction funds

The first is the connotation, scope, management and application of reconstruction funds.

(1) Connotation of aid construction funds: aid construction projects refer to key water sources, such as reservoirs (including reinforcement and expansion) and barrage, and supporting water conveyance and diversion projects built by the Head Office within the tobacco-growing areas. Reconstruction funds refer to the project construction funds determined by the head office. The construction and fund management of aid construction projects should follow the principles of government subject, tobacco-growing areas benefiting, designated aid construction and earmarking.

(II) The scope of aid funds: it can only be used to pay the construction project price, equipment and materials price, project information management, three links and one leveling expenditure (water supply, electricity supply, access and site leveling, excluding the compensation for demolition due to site leveling) and six project management expenses such as survey, design, audit, supervision, consultation and bidding, and it can not be used to pay the legal person management fees, compensation for land acquisition and demolition, and new socialist countryside. Among them, the payment ratio of six project management fees, such as survey, design, audit, supervision, consultation and bidding, cannot exceed 10% of the total amount of aid construction funds (inclusive).

(3) Management of aid construction funds: "The aid construction funds are managed by the project legal person opening a special bank account, which is stored in a special account and earmarked for special purposes. The project legal person shall open a special bank account in accordance with the regulations of the People's Bank of China on account opening management, and sign a special account supervision agreement with the state (city) tobacco company and the account opening bank to manage the special account. " The special account of reconstruction funds shall be managed by special personnel and earmarked for special purposes. The special account only provides the transfer function, and the use of funds must be approved by the financial representative of the legal person institution in the tobacco project, and it is not allowed to intercept, misappropriate or change the use of reconstruction funds.

(4) Application for aid construction funds: According to the head office's measures for the management of aid construction funds, the head office will allocate 50% of the aid construction funds to the Provincial Department of Finance after determining the aid construction projects and the amount of funds; After the official start of the aid construction project, 50% of the aid construction funds will be allocated. After the reconstruction funds allocated by the head office are transferred to the provincial finance, the financial department shall fully allocate them to the project legal person in accordance with the procedures for allocating funds from the state treasury.

Second, the significance, method, content, object and principle of follow-up audit in the whole process of water source project construction.

As an important department of enterprise internal supervision and management, internal audit department is bound to play a vanguard and main force role in water source project construction and aid fund management, and will not disgrace its mission. It is necessary to actively explore the establishment of a new fund management model for water source projects, implement the whole-process follow-up audit, ensure the standardized use of water source project assistance funds to play a better role, and form an umbrella for project assistance funds. Only by strengthening the supervision of the aid funds for water source projects, giving full play to the role of audit supervision, strictly controlling the scope of fund use, and settling the project funds and various materials prices according to the contract can the total project cost be effectively controlled. Follow-up audit of the whole process with the flow of aid funds as the main line is to adhere to the principle of "where the funds flow, the audit will follow up", strive to achieve full coverage of the audit supervision of aid projects and aid funds, and conduct legal, authentic and standardized audit supervision activities for all units involved in the allocation, use and management of aid funds. Tracking the whole process of tobacco water source project construction audit supervision is a new way and method of project cost audit supervision and control at present. It extends the after-the-fact audit of project cost to the whole process of project cost formation, which can effectively overcome the lag and limitations of post supervision and achieve the purpose of curbing the corruption of project construction from the source. Through the implementation of dynamic follow-up audit, we can effectively improve the effect of audit supervision, strengthen audit supervision, and give full play to the function and role of audit "immune system" at a higher level.

(A) the way and content of the audit

In order to strengthen the management of reconstruction funds for water source projects, standardize the construction of water source projects, improve the efficiency of the use of reconstruction funds and ensure the standardized use of reconstruction funds. At present, all the tobacco water source projects that have started construction in Yunnan Province are subject to whole-process follow-up audit, and the strength of auditors covers all levels (including the leaders of the audit office of the provincial bureau (company), the auditors stationed in the project location and the personnel of social intermediary institutions (engineering cost consulting Co., Ltd. and accounting firm Co., Ltd.). They * * * participate in the implementation of pre-tender estimate audit (mainly including pre-project approval, project budget cost, tender documents, tender bill of quantities, preparation of pre-tender estimate, establishment of project legal person system, etc.). ), the construction stage audit (audit each bid supervision, construction contract performance, design changes, new unit price, intermediate progress payment measurement, quality progress, etc. Phased) and completion settlement audit. Follow-up audit runs through the whole process of the whole water source project before the project starts, during the construction and after the completion, which belongs to her consistency and integrity. The three come down in one continuous line and are indispensable.

(2) Audit objects and principles

The audit object is the legal person of Yunnan water source engineering construction project and special project within the scope of subsidy funds for water source engineering construction project of China Tobacco Corporation. When necessary, the audit can be extended to construction, supervision, design, equipment and material suppliers and other related units. Audit principle: First, adhere to the principle of "audit before construction, audit before settlement, audit before acceptance". Unaudited not to start construction, unaudited not to pay the project payment, unaudited not to complete the acceptance; The second is to adhere to the principle of "paying equal attention to project cost audit and management audit". On the basis of helping the construction unit to improve internal control and guard against risks, the intermediary agencies should put forward more constructive suggestions from the aspects of construction project quality, investment benefit, construction progress and safety guarantee. , and feedback to the competent department of engineering construction in the form of project management proposal, and at the same time issue final accounts audit report and management audit report after the whole audit project. Third, adhere to the principle of "monthly report, timely supervision and regular report". All intermediaries should report the whole process follow-up audit report to the provincial bureau (company) every month in the whole process follow-up audit; Provincial Bureau (company) should regularly supervise and inspect key projects, and timely solve various problems and difficulties encountered in the audit; After the follow-up audit project is completed, the leader of the audit team and the project leader of the intermediary agency shall make a special report to the provincial bureau (company) and solicit the opinions of the provincial bureau (company) before issuing a formal audit report.