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How to write a good budget execution audit report
First, the county budget execution audit
In 20 15, under the correct leadership of the county party committee and the county government, the county finance department made efforts to overcome the impact of the macro-economic downturn, tax policy adjustment and other factors of income reduction, increased the support of higher-level policies, optimized expenditures, improved people's livelihood, conscientiously implemented the financial budget approved by the Fourth Session of the 16th National People's Congress of the county, solidly promoted related work, and effectively guaranteed key expenditures.
-strive for policy support from higher authorities to further increase. In 20 15, the county finance department paid attention to policy research, made full use of the national fiscal policy, and actively strived for the transfer of payment subsidy funds of 2161690,000 yuan, an increase of 30.50% year-on-year, and the financial guarantee ability was further enhanced; In 20 15, we strived to obtain 643 million yuan of replacement funds for existing debt bonds, which eased the debt pressure of the county government.
-key expenditures have been well guaranteed. Optimize the structure of fiscal expenditure, strictly control general expenditure, and continuously increase investment in people's livelihood. In 20 15, people's livelihood expenditure accounted for 74% of the total public budget expenditure, up 9.90% year-on-year. Among them, expenditure on health care, housing security, social security and employment, agriculture, forestry, water, transportation, culture and sports media increased by 18%, 86%, 18%, 5%, 53% and 28% respectively.
-Financial management was further strengthened. First, fully open the budget. The county finance discloses the draft budget of 20 15, and the budget units directly under the county disclose the departmental budget of 20 15 and the "three public" funds; The second is to revitalize the existing funds of 80,877,900 yuan, and the third is to carry out budget performance target management. In the whole year, 98 projects with a total investment of more than 500,000 yuan were included in performance management.
-The real economy is declining and economic growth is weak. In 20 15, the downward pressure on the economy increased, and pillar industries such as coal and non-ferrous metals continued to slump, which led to the decline of the county real economy and weak economic growth. In 20 15, the county's general public budget revenue was 2165.32 million yuan, accounting for 84.58% of the budget, down 6.79% year-on-year; The local fiscal revenue was170.525 billion yuan, accounting for 83.58% of the budget, down 8.06% year-on-year. Tax revenue 1 1336 1 ten thousand yuan, accounting for 52.35% of the total public revenue, down 1.67 percentage points year-on-year.
-the quality of income needs to be improved. 20 15 accounts for less than 20 14 of tax revenue. In 20 14 years, the proportion of county-level tax revenue in general public budget revenue was 42.4 1%, and in 20 15 years, the proportion of county-level tax revenue in general public budget revenue was 39.50%, down by 2.9 1%.
-The contradiction between fiscal revenue and expenditure is still outstanding. The structure of financial resources is relatively simple, and pillar financial resources such as coal and gold and silver smelting are greatly affected by policies, with unstable growth and few new pillar financial resources; Non-tax revenue accounts for a large proportion, and available financial resources are very limited. The single financial structure leads to a serious shortage of fiscal revenue, while the rigid fiscal expenditure is increasing, the contradiction between fiscal revenue and expenditure is still outstanding, and the pressure will be further increased.
However, the audit also found that there are still some irregular and irregular management problems in the implementation of county-level financial budget and other financial revenues and expenditures.
(a) Budget preparation and implementation
1. When preparing the budget, the budget revenue was omitted 1926 1 ten thousand yuan;
2. Some social insurance funds are not included in the budget management;
3. Some draft budgets of social insurance funds are not compliant;
4. The approved budget expenditure was not allocated to users in time, amounting to14,432,200 yuan.
(b) Fund management
1. Non-tax income was not paid into the state treasury in time, 155 194600 yuan, interest income generated by financial funds was not paid into the state treasury as required, and withholding money was not paid into the state treasury, 420,800 yuan;
2. In violation of regulations, the social support fee of 5,448,800 yuan will be used for the salaries of non-staff personnel of township family planning, social security fees, salaries of information staff of township groups and other work expenses;
3. Expand the use range of land transfer income 1.8 1.2 million yuan;
4. Misappropriation of special funds of 2.793 million yuan. Among them, the subsidy fund for improved varieties of crops is1922,300 yuan, the provincial matching fund for fertile sows is 50,000 yuan, the modern agricultural production development fund is 80,000 yuan, the central financial incentive fund for eliminating backward excess capacity is 600,000 yuan, the geological disaster emergency subsidy fund is 99,700 yuan, and the sports lottery public welfare fund is 465,438+10,000 yuan.
5. Some pre-allocated funds have been pending for a long time and have not been liquidated.
In view of the above problems, the county finance bureau has turned over the non-tax income of 155 194600 yuan to the state treasury, and the remaining problems are being gradually rectified and implemented.
Second, the department budget execution audit
20 16 audited the implementation of departmental budgets of county environmental protection bureau, county immigration bureau, county gold and silver bureau and county Xianfeng primary school in 20 15. The four departments carry out their duties, and the overall budget management is good, but there are still the following problems:
(A) Problems in budget implementation
1. Over-budget expenditure. The county environmental protection bureau exceeded the budget by 246,800 yuan, and the county immigration bureau (organ) exceeded the budget by 46,800 yuan.
2. There is no budget expenditure. The county immigration bureau (organ) has no budget expenditure of 8,500 yuan, the county gold and silver bureau has no budget expenditure 13 1200 yuan, and the county Xianfeng primary school has no budget expenditure of 302,200 yuan.
3. The implementation of some budget projects lags behind, and the project budget expenditures are not allocated in time. For example, the project expenditure of the county environmental protection bureau was 2,380,300 yuan, accounting for 68.25% of the budget of 3,487,700 yuan at the beginning of the year, including the continuation of the air automatic monitoring station project, and the government procurement bidding procedure of the project was completed at105, and the project funds were not allocated in time that year.
(B) the budget is not complete enough
The county immigration bureau did not prepare the income and expenditure budget of immigration funds at the beginning of the year.
(3) misappropriating special funds
The county immigration bureau illegally used the immigrant funds to pay for non-immigrant projects such as new rural construction and ecological civilization greening, with an expenditure of 6.5438+0.35 million yuan.
(4) tax evasion
County Xianfeng Primary School obtained the rental income of the school facade, and missed the tax payment of 0.79 million yuan.
(E) Financial management is not in place
1. County Immigration Bureau paid the settlement of resettlement project 1.4 million yuan, but did not obtain the final settlement of the project approved by the financial department; Long-term accounts receivable of 300,000 yuan have not been settled.
2. The county environmental protection bureau failed to make detailed accounting of the project expenditure according to the regulations, leaving out 3900 yuan of fixed assets.
In response to the above problems, the budget units of the four departments are studying and rectifying one by one.
Three. Opinions on strengthening financial budget management
(a) to further conscientiously implement the new budget law, improve budget preparation, improve the accuracy of the budget, increase the integrity and transparency of the budget, and effectively improve the quality of budget preparation.
(two) to strengthen the management of budget implementation, timely disbursement of funds, improve the efficiency of the use of funds. Adhere to budget constraints, ensure the "rigidity" of the budget and maintain the seriousness of the budget.
(three) standardize the management of non-tax revenue, timely and full storage of various fiscal revenues.
(four) to further strengthen the supervision of special funds, check and clean up the special financial funds deposited over the years, and give play to the guiding and encouraging role of special financial funds.
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