In accordance with the requirements of the All-China Federation of Trade Unions, the Guangdong Provincial Federation of Trade Unions, the Shenzhen Federation of Trade Unions, and the Nanshan District Federation of Trade Unions for the review of the funds of the grassroots trade unions, to further standardize the accounting of the grassroots trade unions, manage and make good use of the trade union funds, and to better serve the teaching staff, the Nanshan District Education Trade Union will carry out a special audit of the budget implementation and financial revenue and expenditure of the 18 grassroots trade unions under it from November 1 to November 30, 2023.
The audit and inspection objects include a total of 18 grassroots trade unions in public primary and secondary schools and kindergartens. The audit period of the grassroots trade unions of public primary and secondary schools is the period of the chairman of the grassroots trade unions, and the audit period of the grassroots trade unions of kindergartens is from January 1, 2020 to December 31, 2022.
The audit was commissioned by the Nanshan District Education Trade Union to carry out Lixin Zhonglian Certified Public Accountants, and the audit content included the collection and management of trade union funds, the implementation of the trade union budget, the creditor's rights and debts and asset management, the use of assets, the authenticity and legality of major economic activities and the establishment and implementation of the internal control system, the implementation of national financial regulations and the relevant rules and regulations of the trade union, and other matters that need to be audited.
In this audit, the Nanshan District Education Union requested:
The grassroots trade unions with problems shall carry out rectification in a timely manner and submit rectification plans and reports.
At the same time, all grassroots trade unions are required to refine the work of drawing up budgets, implement the annual budget in strict accordance with the budget at the beginning of the year, and avoid spending without a budget or exceeding the budget.
At the same time, in order to further improve the professionalism and professional skills of the financial and economic review personnel of the trade union in the education system of Nanshan District, strengthen the party building to lead the business, and create a good atmosphere of advocating professional skills, the Nanshan District Education Bureau and the Nanshan District Education Trade Union will hold an online competition on trade union financial and accounting knowledge from December 13 to 14, 2023 in accordance with the competition goal of "promoting learning and strengthening skills through competition".
The trade union financial and accounting knowledge competition adopts the mode of "questionnaire star" online answering, opening the link within the specified time to fill in personal information, then entering the answer, each question is set to answer the question, and the answer is not allowed to copy, cut the screen during the answering period, to ensure that the competition process and results are fair and just open. The content of the examination paper mainly includes the trade union law, the trade union constitution, the basic theory of the use of trade union funds and finance, the basic knowledge of fund review and laws and regulations, the trade union accounting system and other trade union knowledge.
During the competition, the relevant personnel of the grassroots trade unions participated enthusiastically, and actively forwarded and called for answering questions, with a total of nearly 200 grassroots trade unions participating, and 362 accounting and economic review personnel participating in the answers. In order to encourage trade union cadres to learn, think and apply more about trade union finance and accounting, the Nanshan District Education Trade Union also used this knowledge contest to distribute souvenirs to the top 50 according to the ranking of online competition scores.
Next, the Nanshan District Education Trade Union Funds Review Committee will also continue to increase the audit and financial inspection of the grassroots trade unions, strengthen the financial norms and guidance of the grassroots trade unions, as well as the business training of the chairman of the trade union and the financial personnel of the trade union, and require the chairman of the grassroots trade union and relevant financial personnel to strictly control and implement the financial requirements and systems of the trade union.