Analysis of reimbursement violations and normative suggestions
In order to thoroughly implement the spirit of the eight central regulations, promote all units to strictly enforce financial and economic discipline, further standardize financial management, prevent the occurrence of violations of rules and discipline at the source, and cut off the channels that breed unhealthy trends. The problem of financial reimbursement irregularities has been centrally managed, and it is found that there are still some violations of rules and disciplines.
1. Financial reimbursement violations
(1) Financial instruments and their attachments are still "incomplete"
1. Use non-valid bills for financial reimbursement. Receive and use internal settlement bills and other current bills, use bills that cannot be queried online such as invoices and pirated invoices purchased in the market that are not supervised by the tax department, and use bills and white slips for financial reimbursement that do not follow the purpose and category of various bills such as national tax, local taxation and finance. It not only circumvents taxes, disrupts the order of bill management, and conceals the fact of expenditure, but also leads to confusion in financial management.
2. It is difficult to fully standardize the elements of financial reimbursement bills. Reimbursement of invoices without seals, invoices without the "letterhead" of the reimbursement unit, and invoices with indetailed reimbursement contents, etc.; incomplete or no attachments for reimbursement, bills with insufficient reasons for expenditure, unable to understand "what was spent" and "why spent"; reimbursement business and invoice time, or with the attached attachment time or content, or with the bill receiving unit, billing unit, inconsistent or asymmetrical; financial reimbursement business fails to follow the management procedures and requirements of the unit's internal control system and special, Major expenditure matters are subject to necessary review and approval in accordance with relevant policies and regulations, which affects the authenticity of financial reimbursement business.
(2) All kinds of illegal expenditures are still "repeatedly prohibited"
1. Issue subsidies and subsidies to "step on the red line".
First, there are still subsidies, subsidies, allowances, and incentives that are not supported by the issuance policy. There are still units that still step on the red line of the policy to issue overtime subsidies, duty subsidies, and special post allowances, and pay incentive wages beyond the standard or month or have no policy basis or insufficient policy basis.
Second, there are still self-set projects, subsidies, subsidies, subsidies, incentives, etc. There are also units that still rely on specious bases and past practices to issue various awards and subsidies such as driver subsidies, subject awards, publicity awards, archive contribution awards, paper awards, school management awards, education and training awards, professional title training and academic training subsidies.
2. Reimbursement of official reception expenses is "full of tricks".
The first is the expenditure on official reception in the same city and region. The policy stipulates that official activities in the same city and region shall not be used for official reception expenses. There is still the problem of using the official activities of units in the same city or region to reimburse the expenses of official receptions.
The second is the expenditure on official reception in other places. The policy stipulates that official receptions must be conducted at the location of the unit, and if the unit is not located, it is a non-local reception. Some units reimburse official reception expenses that appear to be complete in formalities, but the reimbursement receipts show that they are restaurants or hotels in other places.
Third, there is no official letter for official reception expenses. Some units ignore the relevant regulations and still reimburse official reception expenses in the absence of an official contact letter.
Fourth, the expenses for the reception of invalid official letters. Use undetailed official contact letters such as the time of official activities and the names of personnel who have changed the number of people or content of official activities, etc., to carry out official reception and financial reimbursement.
Fifth, the "one letter and multiple meals" type of official reception expenses. The policy stipulates that due to work needs, the reception unit can arrange a working meal once. As a result, a business liaison event can only receive a working meal once. There are still units that reimburse the expenses for multiple official receptions in one official letter for an official activity.
Sixth, there is no examination and approval of official reception expenses. Many units reimburse official reception expenses and lack approval vouchers for official reception. Although some have approval vouchers, the vouchers include the unit, name, position, official activity items, time, place, and expenses of the reception object.
Seventh, exceeding the standard of official reception expenses. The official reception exceeds the standard, mainly the amount of expenses, the number of accompanying guests, the reception venue, the dishes and drinks, etc. There are still units that arrange food and lodging beyond the standard, exceed the number of people to accompany them, and even conduct official receptions and consume high-end drinks and dishes in high-end places.
Eighth, the official reception of the canteen within the unit is not standardized. Many units with internal canteens have problems such as irregular bills, indetailed consumption lists, unreal visitor objects, and lack of official letters and approval lists for reimbursement of official reception expenses in the unit's finances. Some do not directly reimburse the official reception expenses in the unit's finance, but transfer them to the unit's canteen to set up separate accounts for accounting, and the unit allocates funds to the internal canteen every month, which avoids the actual amount of the unit's official reception and expenditure.
3、报销小车费、差旅费支出"雾里看花"。
First, a large number of oil bills are reported. It is normal to reimburse the car expenses with fuel tickets, but with the help of the car fuel used by the unit, a large number of fuel tickets are reimbursed for the car fare, and there is a lack of necessary car records, fuel audits and fuel consumption lists.
Second, a large number of non-"headed" oil bills are reported. The use of fuel tickets without unit letterhead to reimburse travel expenses, car fares, and even diesel tickets to reimburse travel expenses, etc., is obviously not real.
The third is the reimbursement of tickets or fuel tickets without cause. The reimbursement of travel expenses with tickets should have a reason for travel and a review and approval of travel reimbursement, and the reimbursement of tickets without a reason is no different from arbitraging funds. Reimbursement of travel expenses with fuel tickets is not in accordance with the policy.
Fourth, the reimbursement of urban transportation expenses is not standardized. The policy stipulates that the urban transportation fee is based on the time of the travel activity, and the limit is used as a lump sum. However, when the financial reimbursement is "a hundred flowers bloom", some use the full amount of tickets for reimbursement, some use the ticket as an attachment to receive the full amount of expenses, some directly make a table to receive the expenses, and some even do not exceed the standard beyond the provisions of the urban area to reimburse or receive urban transportation expenses, resulting in confusion in the reimbursement of urban transportation expenses.
Fifth, travel expenses are reimbursed beyond the standard and beyond the scope. Reimbursement of accommodation expenses beyond the quota standard, and food allowance for business trips beyond the quota standard; Reimbursement of business trip food allowance and accommodation expenses for those who make unified arrangements for travel and accommodation, and reimbursement of transportation expenses for exceeding the prescribed regulations; reimbursement of travel expenses include other expenses such as official reception expenses; reimbursement of travel expenses beyond the scope of the number of travelers, itinerary, time, etc., and even reimbursement of detour travel expenses, import and export tolls of scenic spots, etc.
4. The expenditure of training fees and conference fees is "plausible".
First, there is no budget and final account for the reimbursement of conference fees and training fees. The content, funding, venue, and target audience of a conference or training should be planned, arranged, and accounted for in advance. Some units directly reimburse conference fees or training fees for venue rental fees and meal expenses, but cannot see the actual learning content, participants and number of participants, and details of funding arrangements.
Second, conference fees and training expenses exceed the budget from time to time. Although some units have held meetings or trainings and have budgets in advance, they often exceed their budgets. Regardless of the budget, the cost of reimbursement of expenses is directly reimbursed, and the cost of reduced and budgeted participants, shortened time, reduced procedures, changes of venue or non-renting of space continues to be reimbursed in accordance with the budget. Third, the reimbursement of conference fees and training fees lacks expenditure attachments such as review and approval. Relevant attachments should include budgets and plans, prior reports, review and approval, relevant agreements, sign-ins, expenditure details, post-event cost accounts, and relevant procedures for review and approval. The conference fees or training fees reimbursed by many units either lack budget, lack of leadership decision-making approval, lack of sign-in, or incomplete expenditure details, etc., to name a few, seriously affecting the authenticity of expense reimbursement.
Fourth, reimbursement of expenses unrelated to conference fees and training fees. Some units either list official reception expenses and office supplies expenses as conference fees and training fees, or list unrelated expenses as conference fees and training fees, or fabricate a meeting or training content to reimburse expenses, and so on.
5. The reimbursement of disposal assets, purchase costs, maintenance costs, etc. is still "lacking in the east and the west".
First, procedures such as government procurement and asset allocation have not been fulfilled. Expenditures such as the purchase of assets, labor services, and various types of maintenance should be subject to the approval procedures for government procurement and asset allocation. Reimbursement of purchase expenses and maintenance expenditures, failure to perform government procurement procedures, and failure to implement fixed-point procurement or maintenance, purchase as much as you want, and repair wherever you want to maintain, it is easy to form power-for-money transactions.
Second, there is a lack of review and approval such as "three major and one large". Many large purchase and maintenance expenditures have not been collectively discussed, and the expenditures lack corresponding supervision, which is easy to cause risks in the use of funds.
Third, the report in advance is not timely. Disposal of assets, acquisitions and maintenance expenditures must be budgeted and reported in advance, and the lack of prior reporting makes it difficult to put relevant regulatory procedures in place. In particular, the disposal of assets is not reported in advance, the disposal is not carried out in accordance with the corresponding procedures, and even the major disposal is not auctioned publicly, and the disposal is easy to cause the loss of assets and funds. Acquisition and maintenance are directly reimbursed without prior reporting, which can lead to unsupervised assets and duplicate repairs.
Fourth, the post-accounting procedures are incomplete. Reimbursement of disposal of assets, purchase and maintenance costs, there are incomplete expenditure procedures, either lack of prior reporting, lack of relevant review and approval, lack of consumption details, lack of contract agreements, or irregular reimbursement bills, etc.
Fifth, the timeliness and standardization of fund receipts and expenditures are not strong. Purchases and repairs are not disbursed in a timely manner or are not directly delivered to the supplier or cannot be settled on a case-by-case basis, making it difficult to monitor the funds. The income from the disposal of assets is not recorded in a timely manner or in batches or receivables, resulting in the loss of funds and the formation of "small treasury".
6. The cost of office supplies, materials, and computer consumables is "unbelievable".
First, it is difficult for the expenditure annex to support the authenticity of the expenditure. The relevant attachments are an important basis for proving the authenticity of the expenditure transaction. Although there are purchase lists and invoices for many reimbursed office supplies, there is a lack of records for the receipt or use of office supplies; although there are regular invoices for the reimbursement of material expenses, the detailed lists such as the names and quantities of printed materials are not detailed or are repeatedly printed; the expenses for reimbursement of computer consumables often involve repeated replacement of important consumables and components, and the quantity and amount on the consumption list are not standardized. When financial reimbursement is made, there is often no contract or agreement for it.
Second, there is a lack of strict review and approval. When making financial reimbursements, most of them lack prior approval or "one thing one approval", failure to perform government procurement procedures or "three major and one large" collective decision-making, and directly use bills and their lists as the basis for financial reimbursement, which is not highly credible.
Third, there is a lack of necessary systems for expenditure supervision. It can be seen from the reimbursement expenses that there is a lack of effective and feasible systems for the supervision of these expenditures, including the purchase, approval, registration, receiving, and supervision of office supplies, the review and approval of data printing, the name of the data, the number of prints, the management and supervision of registration and distribution, and the examination and approval of computer consumables, the quantity consumed, the time consumed, the registration management, and the supervision and other institutional constraints, which can not effectively put an end to repeated consumption, multiple consumption, and the use of these expenditures to arbitrage funds.
7. Reimbursement of various labor expenses is "difficult to distinguish between true and false".
First, there is a lack of necessary agreements on the cost of hiring personnel. The personnel expenses for the purchase of their labor services or services agreed in the agreement are not simply reimbursed by bills or separately scheduled, but should be reimbursed through the agreement to stipulate the service behavior and the amount of service expenses. Without an agreement, there is no basis for spending.
Second, it is difficult to distinguish between the real and the false in temporary labor expenditures. Some units hire temporary labor personnel, temporary expert consultation, one-time expert lectures, one-time expert technical services, etc., and most of their expenses are reimbursed by making slips or meters, and there is no service agreement, no formal bills, no signatures of the parties, no formal settlement basis, no substantive explanation, etc., so that people cannot distinguish whether their expenses are real or not.
Third, it is difficult for invoices and their attachments to be true and complete. In the reimbursement of various labor expenses, there are few formal reimbursement bills and their corresponding attachments, even if there are corresponding agreements, corresponding review and approval, there is no formal bills, it is difficult to carry out normal financial reimbursement.
8. There is "no constraint" on the withdrawal and payment of provident fund. There should be a corresponding basis and standard for the withdrawal and payment of the provident fund, and there are still some problems in the actual withdrawal and payment.
First, the basis for accruing the provident fund is insufficient. Many units do not accrue the provident fund according to the total salary of the employee in the current month, but according to the actual payment of all the wages and incentives of the individual in the previous year, and the total salary actually paid by each person in the previous year is not calculated or verified as the basis.
The second is to exceed the standard provident fund. Some of the personal provident fund is greater than 12% of the individual's total salary in the current month, and some are calculated and calculated according to the individual's total salary in the previous year divided by 12 months, but the actual total salary of the previous year cannot be indicated. This vague method of accrual has the possibility of exceeding the standard of accumulation fund.
The third is to pay the provident fund beyond the standard. Since there is an excess of the standard of provident fund, there is also an excess of the standard payment of the provident fund.
Fourth, the procedures for paying the provident fund are incomplete. When paying the reserve, there is no corresponding payment attachment, and the number of individual contributions and unit contributions cannot be seen, and it is difficult to prove the overpayment or underpayment.
(3) The "clever method" of transferring the administrative expenditure of the unit
1. Include administrative expenses in special funds. A special fund is a fund for a specific purpose, and it cannot be equated with administrative expenses. Some units have included in the special funds "official reception expenses," "subsidies and allowances," "conference expenses," "office expenses," and so on, which not only changed the nature and purpose of the special funds, but also circumvented the actual expenditure of public funds.
2. Transfer the administrative expenses of the unit. Transferring administrative costs that should be incurred by the unit to other departments. First, some departments or units with a relatively large number of subordinate units, in order to reduce or avoid expenditures, directly reimburse the administrative expenses of their own units in their subordinate units. The second is to adopt false current accounts, falsely post creditor's rights and debts in the current accounts of relevant units, arbitrage funds, and reimburse expenses. Third, through the settlement with subordinate units, the expenditures belonging to the settlement of the unit will be transferred to the expenses of the subordinate units.
(4) Reimbursement of prohibited expenditures "occurs from time to time"
In accordance with the spirit of the "Eight Regulations" of the central government and the relevant financial and economic laws and regulations, it has been clarified that some financial expenditures are strictly prohibited from being expenses and reimbursements.
1. The expenditure on official reception should be "reduced to zero" or "reduced to zero". In terms of reimbursement of official reception expenses, some "break the whole into zero", fearing that the reception amount will exceed the standard, split the large amount of expenditure, and reduce the amount of reimbursement in batches, but it is asymmetrical with the official reception letter, which exposes the problem. In order to evade the supervision and inspection of official reception expenses, some "turn parts into wholes", and do not settle the expenses one by one, consume first and then postpone the settlement, and change the face to report the accounts, resulting in the inspectors being unable to find out the amount of consumption, the number of receptions, and the number of people accompanying the meal.
2. There are still "Chinese food and beverage wine", "high-end wine" and "cigarette gifts" in the reimbursement of official reception expenses. There are still units that violate the "Eight Regulations" of the central government and other relevant regulations, and in the consumption of official receptions, there are still Chinese food and drink, and high-end drinks are consumed in dinner receptions, and traces of cigarettes and gifts can still be found in the consumption list, and they are all reimbursed in the accounts.
3. There are still problems such as reimbursement of flowers, fruits, and native products. Flowers, fruits, and native products are strictly prohibited from spending, but there are still units that reimburse the cost of purchasing flowers, fruits, and native products, which is a serious violation of expenditure.
4. Conduct official reception in places with entertainment consumption. Some units deliberately consume in places that also have entertainment consumption, so as to confuse the public. Entertainment expenses are reimbursed as entertainment expenses, but as long as the consumption list is listed as entertainment consumption, it is a violation. Although some have "remodeled" the entertainment consumption list and replaced it with a meal list, some consumption content and amount are asymmetrical, which will still expose their violations.
5. Reimbursement of bills that do not belong to the business scope of the unit. In order to help other units avoid expenses that are difficult to reimburse, some units still make financial reimbursements in their own units in violation of regulations, although the expense bills and their attachments indicate that they are expenses of other units.
(5) Asset accounting and supervision do not fully implement the "prescribed actions"
There should be strict formalities and procedures for the accounting and supervision of assets, but there are still problems with accounting and supervision.
1. The asset accounting procedures are incomplete. The project under construction was not accounted for according to the schedule, the project invoice and related attachments were incomplete, and the project payment was not approved according to the project progress and contract requirements. The purchase of fixed assets exists to varying degrees that the purchase of fixed assets is not included in the government procurement procedures, and the relevant policies of "three major and one large" are not implemented for major matters.
2. All kinds of asset management are not standardized. Most units only attach importance to purchase, not to daily management, the accounting and classification of assets is not detailed and complete, and there is a lack of physical registration accounts or ledgers for assets; there is no record of the receipt and custody of assets, and the procedures are not perfect, resulting in unclear responsibilities for the management of fixed assets.
(6) The financial accounting of the reimbursement business is "uneven"
1. Accounting not in accordance with the prescribed accounting subjects. Some units do not set up and use accounts according to the accounting system, or set up accounts on their own. In order to avoid certain expenses, some want to "hide from the world" and deliberately do not carry out financial accounting according to the prescribed subjects.
2. The accounting classification is not detailed and standardized. Many units carry out multi-borrowing and multi-credit accounting with one accounting voucher, which is all-encompassing, and there are cash transfers, payment of current accounts, payment of travel expenses, official entertainment expenses and other business expenses. It is not possible to achieve one-to-one correspondence of the accounting transactions.
3. A large amount of cash to pay for expenses. The expenditure of cash settlement expenditure cannot accurately grasp the time node of expenditure and the specific link of expenditure, it is difficult to accurately determine and calculate the authenticity of expenditure of expenditure, and it is difficult to verify the expenditure of cash expenditure, which is not conducive to fund management.
Second, the cause of the problem
(1) The relevant system provisions are not perfect. At present, the relevant systems, reimbursement regulations and supervision mechanisms related to financial reimbursement are not perfect.
First, although there are many laws and regulations related to financial accounting and management, most of them are relatively abstract and the provisions are not specific enough. There is no complete set of management methods, guidance and forming systems for specific details of financial reimbursement, and in the actual financial reimbursement, they are all "crossing the river by feeling the stones", and they do not know whether they are right or wrong.
Second, departments and units have not formulated a series of financial management regulations, including financial accounting, internal control, and internal supervision systems, or although they have systems, the system design is imperfect and unreasonable, and they cannot provide good guidance for financial management and accounting.
Third, there is a lack of a restrictive supervision mechanism. The company's finances have not been disclosed for a long time, and there has been no internal audit inspection, and the reimbursement of expenses has not been verified accordingly.
(2) Relevant personnel do not have a strong sense of laws and regulations. Leaders and financial personnel of some units do not have a proper understanding of the new requirements of financial and economic laws and regulations and policies for standardizing financial and economic order. In particular, the relevant leaders do not have a full understanding of the financial management leadership responsibilities shouldered by individuals, or because they do not understand the accounting business, they hand over all the responsibilities to the financial personnel, and fail to supervise whether the financial expenditure business is true, whether the procedures are complete, whether the procedures are in place, and whether the bills are true. The financial personnel did not conscientiously perform their duties, did not review and check the reimbursement expenses as required, and let them go, resulting in financial reimbursement violations.
(3) The corresponding inspection and punishment is insufficient. For a long time, the supervision, inspection and handling of financial reimbursement behaviors are not in place, and only the supervision of expenditure results is emphasized, and the supervision and inspection of expenditure behaviors and related contents are not paid attention to, and a wide range of governance activities are not carried out, resulting in financial reimbursement behaviors "blooming". Even if it is occasionally checked, it only attaches importance to rectification, does not carry out strict punishment, and does not hold the relevant responsible personnel accountable.
3. Suggestions for standardizing financial reimbursement behavior
(1) Improve relevant laws and regulations
1. Improve relevant management regulations. In accordance with the relevant laws and regulations, the relevant management system is introduced. First, according to the current series of management systems such as official reception, travel expenses, subsidies and subsidies, bonus allowances, conference training, etc., the specific and detailed operation methods are refined, and the specific specifications are clarified to facilitate accounting, operation and inspection. The second is to improve the relevant financial reimbursement requirements, reimbursement procedures, reimbursement regulations, etc., including the management and use of financial bills, the specification of bill attachments, the requirements for review and approval, regulatory measures, etc., to facilitate financial reimbursement and management.
2. Improve the internal supervision system. Establish a complete set of regulatory systems covering the time and events of economic business, the review and approval of business bills, the receipt and payment of funds, financial accounting and supervision to the publicity and disclosure of financial status, so as to ensure the authenticity of business, and the safety, standardization, compliance and full supervision of capital income and expenditure are in place.
3. Improve the supervision and handling system. Integrate multi-party inspection resources, earnestly strengthen the supervision and inspection of discipline inspection and supervision, auditing inspection, and financial supervision, unify the standards for inspection and punishment handling, and make supervision and inspection a regular work. With regard to problems that come out of supervision and inspection, it is necessary not only to order them to make corrections within a time limit and accept corresponding punishments, but also to establish a restraint mechanism for "looking back." At the same time, the relevant responsible personnel will be held accountable and accountable, and the financial reimbursement behavior will be effectively regulated.
(2) Strengthen relevant training and learning
Strengthen the study and training of laws and regulations, professional knowledge, professional skills, procedures and regulations, and improve the theoretical and professional level.
1. Concentrate on learning and training. Carry out theoretical education, financial laws and regulations, and centralized study and training of financial systems for the main leaders and financial personnel of the unit. Through the study of theories, change concepts, improve work style, and through the study of laws and regulations and professional knowledge, enhance ability and quality. Proficient in the use of financial laws and regulations, especially the use and management of various bills, financial reimbursement related requirements, the "three major and one large" system, government procurement and other related policies, as well as the construction of internal control system, etc., to promote them in accordance with laws and regulations, policies, procedures and systems to carry out economic business activities and financial reimbursement.
2. Concentrate on carrying out special educational activities. Through the cases of financial reimbursement violations, analyze the facts and root causes of violations, learn lessons and summarize experience, and must be held accountable and accountable for violations of rules and disciplines, which will play a deterrent role, prompt them to learn more and master more financial laws and regulations, and effectively standardize various financial reimbursement behaviors.
3. Concentrate on rectification and supervision activities. Concentrate on carrying out rectification and supervision activities, feedback existing problems and handling opinions, speak with facts, and violations must be investigated, violations must be investigated, and violations must be punished. By supervising rectification, standardizing and implementing, they are urged to take the initiative to learn and master financial laws and regulations.
(3) Standardize expenditure systems and behaviors
By improving the detailed regulations on various types of expenditures, a detailed management system has been formulated to standardize the relevant expenditure behaviors.
1. The financial bills and related attachments shall be subject to the "audit system". Establish a financial reimbursement review team based on the financial and auditors of the unit to check the feasibility, authenticity, legitimacy, completeness, standardization, accuracy, and timeliness of the financial bills and their attachments for financial reimbursement before the reimbursement is recorded, so as to ensure that the bills and their attachments for reimbursement can effectively prove the authenticity and credibility of the reported business expenditures.
2. The "commitment system" shall be implemented for the issuance of subsidies and subsidies. The issuance of subsidies and subsidies is a sensitive issue, and if it is not done well, it will violate rules and disciplines. Set up an audit team based on the political work and financial personnel of the unit to review and check the legality and compliance of all kinds of subsidies and subsidies that need to be issued, and make responsibility commitments on the policy basis, distribution objects, and payment amounts, so as to prevent stepping on the line and crossing the line to ensure that the subsidies and subsidies issued are reasonable and compliant.
3. The reimbursement of official reception expenses shall be subject to the "numbering system". Implement numbered management of official reception behaviors and expenditures. The first is to implement numbering management for official contact letters, and implement the organic unity of stubs and contact letters with the same number, colleagues, and public servants involved in official activities, and affix a seal. All unnumbered official letters are regarded as invalid official letters, and will not be accepted or accepted, and the use of blank letters and invalid letters will be eliminated. The second is the implementation of numbering management of the official reception approval form, which must not only have a continuous number, but also indicate the reception reason, personnel and number corresponding to the contact letter, so as to ensure that the official reception "one-to-one correspondence" and "one thing and one discussion", and prevent the occurrence of reception behaviors that are not due to approval. The third is to implement the consistency review method between the time of the reimbursement list and the reception letter and the approval form, calculate the number of diners and expenditure standards, ensure the authenticity of official reception expenditures, and prevent the occurrence of excessive expenditures.
4. The "list system" is implemented for the management of relevant expense reimbursement. For office expenses, material expenses, conference fees, training expenses, computer consumables expenses, travel expenses, etc., the "list system" management is implemented such as the expense budget list, the detailed list of attachments, the review and approval list, and the reimbursement procedure list. The list has an elimination system, purpose, completeness, etc. First, all expenses must have a budget and expenditure plan, and no budget or plan will not be reimbursed. The second is the detailed list of attachments, including the page number of the attachment, the content of the attachment, the time of the attachment, the amount of the attachment, the name of the attachment, etc., to ensure that the time, content, quantity and amount listed in the attachment and the bill are complete and consistent. The third is the review and approval list, including the completeness of the review and approval, the review and approval process, the applicable regulations and the corresponding contract agreement for review and approval, etc., to ensure the integrity and compliance of the review and approval. Fourth, the list of reimbursement procedures, including the reimbursement process, the registration of expenses, the management of reimbursement batches, the inspection of accounting, etc., the expense reimbursement process does not cross the line and exceed the rules, the expenses are registered, the management of the reimbursement batches is strengthened, and the inspection before the accounting is improved, so as to ensure that the expenses are not exceeded, not wasted, and the expenses are not accounted for in the accounting.
5. The reimbursement management of assets and supplies implements the "filing system". The "filing system" management of all reimbursement and accounting of assets, production and living and office supplies and other expenses shall be subject to expenditure reports, expense audits, purchase and receipt registers, and quantity change reports. Repeated consumption, etc.; through the examination and filing of expenses, it is possible to verify whether the purchase exceeds the standard, whether it complies with the relevant laws and regulations of the purchase, and whether the reimbursement is reasonable and compliant; through the registration and filing management, it can completely manage and verify all kinds of assets and supplies, so as to avoid loss and repeated purchases; through the filing of the quantity change report, you can truly verify and grasp the actual assets and supplies, which is convenient for strengthening management and strengthening the accountability for management dereliction of duty.
6. The "accountability system" shall be implemented for the violations of administrative expenditures of the unit. Violations of administrative expenditures include the transfer of administrative expenditures of the unit and expenditures in violation of relevant policies, regulations, systems, etc. For the transfer of the administrative expenditure of the unit, the implementation of the reverse check method, first check the subordinate or secondary units of the relevant accounts and their current accounts, and then check the relevant accounts of the unit, where the verification of the transfer of expenditures is true, the implementation of punishment and accountability, accountability and treatment. For those who violate policies, regulations, and other provisions to cross the line, the full amount of funds will also be collected, and accountability and accountability will be handled simultaneously. Implement a strict accountability system to prevent the occurrence of expenditure irregularities.
7. The "penalty system" shall be implemented for violations of financial accounting of reimbursement business. Reimbursement business accounting violations include not accounting according to the accounting system, intentionally concealing expenses, not reviewing and checking the content of reimbursement business, and non-standard fund management. By increasing the penalties, they are urged to pay attention to accounting and supervision, and prevent accounting irregularities from occurring.
(4) Strictly supervise, inspect and handle
Strengthening supervision and inspection and strict handling and implementation is an important means to effectively ensure that financial reimbursement is effectively regulated.
1. Improve the long-term supervision and inspection mechanism.
First, departments and units should improve the internal supervision system. Conduct regular and irregular supervision and inspection of the financial reimbursement of the unit and the department and its related financial situation, and rectify and implement the problems found in a timely manner. At the same time, strengthen the public disclosure of financial information of the unit and the department, accept the supervision of cadres and employees, and reduce the occurrence of financial violations.
The second is to establish a system of joint supervision by units and functional supervision departments. Departments and units should jointly supervise and inspect the financial situation of their own units through their professional inspections, implement list-based rectification and implementation of existing problems, draw inferences from one case, and earnestly standardize financial behavior.
The third is to establish a long-term supervision and inspection system. The supervision and inspection of financial reimbursement and other financial accounting and financial supervision behaviors should be fixed as a task, and a system should be formed to check frequently, repeatedly, and on all matters, so as to effectively put an end to the occurrence of violations.
2. Increase the extent of punishment and accountability. For problems that are identified, they are to be dealt with and punished according to the nature of the problem and the degree of violation of rules and discipline, and accountability is to be pursued.
The first is to deal with punishment seriously. Funds found to have violated rules and discipline shall be returned, all funds that should be returned, all funds that should be recovered, and all punishments that should be punished. For violations of rules and discipline that are discovered, the rectification should be resolutely put in place within a set period of time.
The second is to seriously pursue accountability. Personnel found to be responsible for violations of rules and discipline are to be held accountable in accordance with relevant laws and regulations. Where the rectification of identified problems is not implemented effectively or is not implemented, it is to be circulated and exposed.
The third is to intensify the punishment of serious violations of discipline. Problems and personnel who are found to have violated rules and discipline such as huge amounts of funds, heinous behavior, and serious nature of violations of rules and discipline shall be directly transferred to discipline inspection and supervision or judicial organs for party and government discipline handling, or legal responsibility will be pursued.
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© This article was compiled and published by Audit House (ID: shenjizhijia), and the material comes from: Ganzhou Audit, Xing Qisheng.