Rectification budget application report

Rectification budget application report

Budget is the revenue and expenditure plan of state organs, organizations or institutions in a certain period in the future. The following is the application report of rectification budget compiled by the application network, hoping to help you.

Report on Application for Rectification Budget (1) Jiaocheng Education Bureau:

Our school covers an area of 20,000 m, and has 40 teaching and administrative staff, including 32 full-time teachers, 13 classes, and 65,438 students, including 67 boarders. It is a nine-year boarding school. In order to meet the national inspection and improve the overall appearance of the school, according to the adjustment plan of the district education layout, some hardware facilities of the school are outdated or incomplete at present, and it is necessary to invest funds to repair and rectify the school buildings.

Jiaocheng district special education schools

20XX. 10.24

On behalf of the Municipal People's Government, I report the rectification of the problems pointed out in the 20XX audit report to the XX meeting of the Standing Committee of the Fourth Municipal People's Congress.

First, attach great importance to the audit rectification work

The ninth meeting of the Standing Committee of the Fourth Municipal People's Congress considered the audit report on the implementation of the municipal budget and other financial revenues and expenditures in 20XX, and made a decision on strengthening the supervision over the rectification of the problems pointed out in the audit report. The municipal government attaches great importance to the deliberation opinions of the Standing Committee of the Municipal People's Congress, holds a special meeting to study and deploy the audit rectification work, and requires all departments and units to strengthen the responsibility of audit rectification and take effective measures to effectively correct the problems identified by the audit. At the same time, it is required to highlight the construction of long-term mechanism, improve the system, strengthen measures, harden means and standardize management to prevent similar problems from happening again. All relevant responsible units attach great importance to audit rectification work, set up audit rectification work institutions, formulate audit rectification work plans, clarify audit rectification work responsibilities, implement audit rectification work measures, carefully study and analyze the problems found in the audit, and rectify them one by one. For those who cannot be rectified temporarily, make rectification plans, define rectification measures and rectify within a time limit.

As of 10, 27 problems should be rectified in the audit report, 2 problems have been rectified in place1month, involving 26 units, and 6 problems are being rectified, involving 5 units. Investigated and dealt with 23 cases of illegal subsidies for household appliances and motorcycles, including criminal detention 16 persons, bail pending trial 12 persons and arrest 1 person. We recovered 7.33 million yuan and 270,000 yuan of subsidies for home appliances and motorcycles, and achieved good rectification results.

Second, the implementation of audit rectification

(1) The problem of incomplete and detailed budget preparation at the beginning of the year. In 20XX, the city level has compiled the state-owned capital operating budget, implemented full-scale budget management, and the problem of incomplete budget preparation has been rectified.

The problem that the budget at the beginning of the year is not detailed enough is mainly caused by the difference between the time of budget preparation and the time determined by some special tasks. Our city's departmental budget preparation time is earlier, generally starting to prepare the next annual budget in September each year. Some special funds, such as education surcharge, urban maintenance fee, etc., the specific arrangement of the project cannot be determined at the time of budget preparation, and it takes some time for investigation and demonstration, and it will be implemented in May and June of the following year. The project arrangement has been reported to the National People's Congress separately. This year, the relevant departments will be urged to make preparations for special fund projects in advance, and strive to report the related expenditures in 20XX to the National People's Congress simultaneously with the departmental budget.

(2) As of May this year, some land-using units were in arrears with land transfer income of 41593.94 million yuan. Since the beginning of this year, the municipal government has attached great importance to the settlement of land transfer income, planned as early as possible and adopted a number of measures to solve it. First, hold a mobilization meeting and a monthly work dispatch meeting to study and deploy the task of clearing debts, schedule the progress of clearing debts, and urge the work of clearing debts to be put in place; Second, strengthen the coordination and cooperation of functional departments, issue reminders, and organize people to come to the door to make reminders; The third is to strengthen the measures of clearing debts, and take measures such as stopping all formalities and not participating in the new' land bidding, auction and hanging' for units that have not cleared debts. Units that are in arrears with land transfer income for a long time without reason shall be submitted to arbitration by the land department, and then compulsory collection shall be carried out through judicial procedures. On the basis of recovering 411million yuan before May this year, by1October 20th 10, the arrears of land transfer income were recovered by 2451570,000 yuan.

At present, the land transfer income is still 39 1.42237 million yuan, including 20,294.37 million yuan 20XX years ago, 20XX 12 sets, and 20XX 1.8848 million yuan, two sets. 14 among the unpaid units, there are two large unpaid companies: Xiaobu Investment Development Group Company owes 102 million yuan, accounting for 26% of the total unpaid amount; Hunan Zhongning Real Estate Co., Ltd. owes RMB 6,543,800+0,665,000, accounting for 43% of the total amount owed. On June 8 10 and June 7 10, respectively, the municipal government held special dispatching meetings to clear the arrears of land transfer income, requiring the defaulting units to clear the arrears of land transfer income as soon as possible, and charge a certain fine for overdue payment. Xiaobu Investment Development Group Company and Hunan Zhongning Real Estate Co., Ltd. both promised to pay off their debts before the end of June 1 1.

(3) About the problem that the land transfer income of XX 374996 million yuan was not liquidated in time and turned over to the state treasury as government fund income, and the funds were deposited in the Municipal Township Finance Administration and the Municipal Non-tax Revenue Administration. 20XX years ago, the municipal land transfer income was collected by the municipal township finance office, and a special account was set up, which was implemented until 20XX 65438+February, deposited in the municipal township finance office until 20XX 65438+February, and deposited in the municipal non-tax revenue collection management bureau.

(4) On the issue of the target balance of centralized treasury payment of 2,385.69 million yuan. Mainly due to the slow progress of special account projects, the slow release of superior indicators and the large balance of indicators. This part of the balance mainly includes the following aspects: first, the balance formed by projects under construction, unfinished projects or completed but unsettled projects; Second, the balance formed by the slow progress of special account projects; Third, sporadic indicators did not clean up the balance formed by the use in time; Fourth, the balance of working capital or escrow funds to be paid; Fifth, the balance of non-tax revenue; Sixth, the special net balance formed after the project is completed and settled; Seventh, the balance of normal funds. From July to August this year, according to the requirements of the Municipal People's Congress and the Municipal Leading Group for Financial and Economic Work, the Municipal Finance Bureau held several meetings to formulate plans, conducted a comprehensive inventory of the balance of centralized payment indicators of municipal units, carefully found out the reasons, and put forward opinions and suggestions. First, strengthen the management of special funds; The second is to clean up sporadic indicators in time; The third is to strengthen exchanges by fund settlement; Fourth, strengthen financial supervision and inspection; The fifth is to make overall arrangements for surplus funds. At the same time, it is planned to incorporate the 20XX annual balance index into the departmental budget when preparing the departmental budget, and the balance funds will be recovered by the municipal finance to make overall arrangements. The net balance generated by the completion settlement project shall be recovered by the municipal finance, and the new projects in the next year shall be arranged as a whole; Included in the budget management of administrative fees, incomes from fines and confiscations, fixed income distribution of government fund income, the implementation of classified management. When determining the distribution ratio, we should comprehensively consider the index balance of the previous year, and allocate the index with balance after July of the following year 1, which will be recovered by the municipal finance; Units with normal balance of funds, in principle, do not consider additional work funds, and the indicators that are still in balance after being allocated to next year's July 1 will be recovered by the municipal finance.

(five) on the centralized management of financial accounts is not complete. In recent years, our city has conscientiously implemented the Opinions of the Ministry of Finance on Cleaning up and Rectifying Local Financial Accounts, the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Finance on Further Strengthening the Management of Financial Accounts, and the Notice of the Ministry of Finance on Printing and Distributing, and attached great importance to the management of financial accounts. First, pay close attention to cleaning up and rectifying financial accounts; Second, pay close attention to the merger and cancellation of financial accounts; The third is to pay close attention to the centralized management of financial accounts and treasury. Issue relevant documents, clarify work responsibilities, and gradually carry out division of labor and cooperation. At the same time, in accordance with the spirit of the superior documents, establish and improve the long-term mechanism of financial special account management, combine the rectification opinions put forward by the superior audit and the audit at the same level, introduce relevant management systems, clarify the responsibilities of management departments, strengthen the construction of internal control mechanisms, establish a strict separation system for incompatible posts, and improve the information management system of financial special accounts to ensure the safe and efficient operation of funds in financial special accounts. As of 10, all non-tax households have been managed by the state treasury except as stipulated in Article 11 of Chapter 2 of the Regulations on the Administration of Non-tax Income in Hunan Province. The merger of eight land transfer income and expenditure accounts is in progress and is expected to be completed this month. The centralized management of municipal financial accounts has been completed.

Third, the next step of work measures

(1) Further improve the budget management mechanism. The first is to implement budget performance management. Adhere to the concept of performance priority and strengthen the main responsibility of departmental budget expenditure. From the year of 20XX, all the projects that declare more than 500,000 yuan to the municipal finance at the same level must simultaneously declare their performance targets. When the budget is approved, the performance target is approved synchronously, and the performance target is tracked synchronously when the budget is executed. If the performance objectives are not completed on time, the work is not standardized, and the evaluation results are poor, the budget will not be arranged or reduced next year. The second is to establish an asset allocation budget audit system, strengthen the examination and approval of government procurement methods, implement the declaration of capital construction plans, and promote the organic combination of budget preparation and asset management of administrative institutions. The third is to improve the government procurement budget. Strengthen the examination and approval of government procurement methods, and examine and approve government procurement methods and government procurement budgets together. The fourth is to strengthen the budget management of special funds. Set up a special fund reasonably and gradually dilute it.

(2) Further strengthen refined financial management. First, strengthen scientific research on the macroeconomic situation, pay close attention to the adjustment of fiscal and taxation policies, and effectively incorporate the research results and the impact of changes in fiscal and taxation policies on the city's finances into fiscal revenue management. At the same time, actively follow up.

(3) Further strengthen government investment supervision. First, strict budget review. Strictly implement the Notice on Strengthening Budget Control Management of Municipal Government Investment Projects jointly issued by finance, auditing and construction (Cai Chen Office [20xx] 12), and clarify the binding role of budget control price. For government investment projects that do not implement budget control price management, the financial department will not allocate construction funds, the bidding department will not bid for the record, and the auditing organ will reduce it according to relevant regulations. The second is to strengthen the supervision of key links. Strictly control bidding, change and supervision, define the approval procedures for investment budget adjustment, strictly control engineering design change and on-site visa, implement follow-up audit of key projects, and control project cost. The third is to establish a fund performance and risk evaluation system for investment projects. Led by the Municipal Finance Bureau, experts and intermediaries are organized to set up a fund performance and risk assessment team to review the project fund budget, budget implementation, financial management and debt risk, so as to provide a basis for project construction decision. The fourth is to establish a supervision and inspection system for investment project funds. Led by the Municipal Audit Bureau, experts are deployed to form a supervision and inspection team, and the project construction is regularly tracked, supervised and inspected, problems are found in time, and illegal matters are dealt with in a timely manner.

(4) Further improve the long-term mechanism of audit rectification. The first is to establish a system of accountability and accountability for audit rectification. The main person in charge of each unit is the first responsible person for audit rectification, and it is also the key object of accountability and accountability. The main content of accountability should be to hold relevant personnel accountable from the aspects of rectification measures and rectification effects. The second is to establish a reporting system for audit rectification results. The audited entity shall report the implementation of rectification to the government and the National People's Congress within a certain period of time, and gradually announce the audit rectification results of the audited entity, and expose those who refuse to rectify or rectify poorly. The third is to establish a follow-up inspection mechanism for audit rectification. Within a certain period of time, follow up and check the results of the audited entity's implementation of audit decisions, adoption of audit report opinions and suggestions, and handling audit transfer matters; Further establish and improve the audit conclusion implementation feedback system and audit return visit system to ensure that the opinions and suggestions put forward by the audit are implemented and the problems found are rectified.

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Salute!

Applicant:

20 years * * month * * day.

Application Report for Budget Rectification (III) The County Audit Bureau learned about the Economic Responsibility Audit Report of the former Director of the County Water Conservancy Bureau (Pingshen Responsibility Report [20 * *] No.3), and our bureau attached great importance to the rectification of audit problems, and specially set up an audit problem rectification team to strengthen personnel? Sigong? Manage funds, seriously organize the rectification of current accounts and other legacy issues, and now report the relevant situation as follows:

First, strengthen the management of public funds.

In 20 years, our bureau has been effectively strengthened? Sigong? Supervision and management of funds, reduction? Sigong? Consumption expenditure, approved by the county branch office in 20 years? Sigong? Fund 6 1.65438+ ten thousand yuan. By the end of March, our bureau? Sigong? Expenditure was 6.5438+0.365 million yuan, a decrease of 69% compared with the same period of last year.

Second, do a good job in cleaning up current accounts.

(1) The problem of outstanding current accounts. Mainly problems left over from history. The current account of our bureau basically happened 20** years ago, and our county has organized a clean-up for 20** years. According to the contents of the Special Audit Report on the Asset Inventory of County Water Conservancy Bureau (No.038 (20**)), Todcheng United Certified Public Accountants of our county audited the asset inventory results of County Water Conservancy Bureau as of June 65438+February 3 1 20 * *. Our bureau provides timely accounting information and related materials for the special audit of asset inventory. The results of the 20-year asset inventory have been reported to the county state-owned assets office.

(2) At present, there are five transactions of liquidation, adjustment and liquidation, and the specific items are as follows.

receivable other

1, 2000 yuan (travel loan) personal receivables, 20** years1/month, 2000 yuan personal loan has been recovered in Yin Weidong (in the expenditure of 2000 yuan of condolence subsidy for administrative retirees in Chongyang and Spring Festival), accounting entries and debits: business expenditure-personal family subsidy expenditure-others. Loan: other receivables-personal receivables-Yin Weidong 2000 yuan. In addition, during the period of soliciting audit opinions, our bureau has recovered Xiao Bing's personal loan of 5,000 yuan from personal accounts receivable.

2. The unit should receive 55,000 yuan from Zhongxian Soil and Water Conservation Supervision Office (office expenses are borrowed temporarily), including 30,000 yuan in February of 20** year and 65,438 yuan in October of 20** year/kloc-0. The county water conservancy bureau and the county water and soil conservation supervision office have been merged into the same account set for 20 years, and there is no accounting problem of receivable, payable or superior subsidy income; Now the account has been transferred according to the original accounting entries.

I. Original accounting entries

Original accounting entries of water conservancy bureau's account set

Debit: Other receivables-30,000 yuan from County Soil and Water Conservation Supervision Office.

Loan: 30,000 yuan from the bank (20**, temporarily borrowing office expenses on February 28th).

Borrow: Other receivables-25,000 yuan from County Soil and Water Conservation Supervision Office.

Loan: the bank deposit is 25,000 yuan (20** year temporary loan of 65,438+1October 28th).

Original Accounting Entries of Account Set of County Institute of Soil and Water Conservation

Borrow: 30,000 yuan from the bank (20**, temporarily borrowing office expenses on February 28th).

Loan: the income from the subsidy from the superior is 30,000 yuan (20**, accounting entries in March were incorrect).

Debit: Bank deposit is 25,000 yuan (temporary loan for 20 years is 65,438+10 month).

Loan: Other payables-25,000 yuan from county water conservancy bureau.

B. Accounting entries after internal transfer.

Borrow: Other payables-Water Conservancy Institute-County Water Conservancy Bureau 25,000 yuan.

Loan: other receivables-unit receivables-county soil and water conservation supervision office 25,000 yuan.

Debit: business balance-basic balance is 30,000 yuan.

Loan: other receivables-unit receivables-county soil and water conservation supervision office 30,000 yuan.

3. The unit should receive 5000 yuan from Decheng United Certified Public Accountants (prepaid audit fee), of which 20** years (65438+February) were posted. Decheng United Certified Public Accountants issued an invoice audit fee of 5000 yuan, and our bureau has paid and recovered the advance payment. Accounting entries, from: business expenses-commodity labor expenses-labor expenses 5000 yuan; Loan: Other receivables-unit receivables-5000 yuan from Decheng United Certified Public Accountants.

Accounts payable-others

1. The county water administration supervision brigade remitted a temporary deposit of 350,000 yuan to the county water conservancy bureau on August 6, 20 10, and recovered a temporary deposit of 280,000 yuan on August 9, 20 10, ready to buy a car. Later, due to the regulations of the county, the subordinate units could not buy a car, and on August 20 101,they remitted 280,000 yuan to the superior county water conservancy bureau. The county water conservancy bureau and the county water administration supervision brigade merged into the same account set in 20 years, and there is no problem of dealing with receivables, payables or other income; Now the account has been transferred according to the original accounting entries.

I. Original accounting entries

Original accounting entries of water conservancy bureau's account set

Debit: 350,000 yuan from the bank (temporary deposit remitted by the brigade on August 6, 20 10).

Loan: Other payables-350,000 yuan for county water administration supervision brigade.

Borrow: Other payables-unit and individual payables-280,000 yuan from county water administration supervision brigade.

Loan: Bank deposit is 280,000 yuan (20**, temporary deposit returned on August 9). Loan: Bank deposit is 280,000 yuan (brigade August 1 1, 20**, remitted car purchase money).

Loan: other income-other 280,000 yuan.

Original accounting entries of county water policy supervision brigade

Debit: Other receivables-350,000 yuan from County Water Conservancy Bureau.

Loan: 350,000 yuan from the bank (temporary deposit remitted on August 6, 20 * *).

Debit: Bank deposit is 280,000 yuan (temporary deposit recovered on August 9, 20**).

Loan: Other receivables-280,000 yuan from county water conservancy bureau.

Debit: Other receivables-280,000 yuan from county water conservancy bureau.

Loan: the bank deposit is 280,000 yuan (the car purchase price was remitted in August 1 1, 20**).

B. Accounting entries after internal transfer.

Borrow: Other payables-unit and individual payables-70,000 yuan from county water administration supervision brigade.

Loan: Other receivables-Water Administration Brigade-County Water Conservancy Bureau 70,000 yuan.

Debit: business balance-basic balance is 280,000 yuan.

Loan: Other receivables-Water Administration Brigade-County Water Conservancy Bureau 280,000 yuan.

2. The unit accounts payable has a project settlement surplus of 24,747 yuan, including the project completion surplus: Cang Qian section of standard dike 12994.99, Xiaojiang section of standard dike 8 198.63, Songbu section of standard dike 3,554.438+07, and financial units are being docked. The project plan has been completed, and it is ready to draft a joint document between the Finance Bureau and the Water Resources Bureau.

Third, strengthen personnel management.

The overstaffing of county water conservancy bureau is a problem left over from history. Since 20** years, our bureau has strengthened personnel management and actively strived for staffing. By the end of 20**, the approved staffing of county water conservancy bureau increased from 15 1 to 156, and a group of staff retired early, while the actual number decreased from 174 to 159.

Through the economic responsibility audit of Comrade Chen Xianxia, the former director of our water resources bureau, we realize that financial management is not rigorous enough. In view of the existing problems, it is necessary to further strengthen financial management, improve various financial systems, seriously adopt audit suggestions put forward by audit departments, and carry out rectification one by one.

I am here to convey

Salute!

Applicant:

20 years * * month * * day.

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