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Key points in the audit of civil administration Special funds

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发表于 2016-6-17 12:52:00 | 显示全部楼层 |阅读模式
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Ningbo Mingzhou Certified Public Accountants Partnership  Liu Kewen
(AIA certificate of membership:346888,china)

civil administration Special funds is countries Used for special funds to Special protection of basic living, Relief of urban and rural poor people And all kinds of natural disasters, civil administration Special funds that Strong on Policy, timeliness, pertinence and specificity, Only Put the civil administration Special funds are distributed in a timely in full issue to the hands of the civil administration relief objects, the maximum social benefit can be produced.
Audit goal: Through the use of civil administration Special funds and the issue of the audit, Improve the special funds for the use of benefit, to safeguard the legitimate rights and interests of civil relief objects.
Audit basis: "China Certified Public Accountants auditing standards", Notice of Ningbo Municipal Bureau of Civil Affairs on further regulating the use and management of special funds for civil administration (Yong Civil Affairs issued 2006 No. 75)
Audit scope: Detailed table of special arrangements for each township of the civil administration system; Involved in the distribution of civil special funds and issued by the distribution of relief funds and materials list, The relief Money  and  property  put out roster, File information about beneficiary objects; Involved in a report on the feasibility of infrastructure projects, Project plan And approval file of the relevant government departments and the accounting vouchers related to the actual use of civil administration Special funds.
Audit risk assessment: One is civil administration Special funds without special accounts accounting; Two is to appropriation for the special funds, Be used for relief funds to make up for the lack of special funds, Construction office and decoration, the purchase of office equipment and supplies, Be use relief funds to purchase of vehicles and payment of various bonus subsidies, Be use relief funds to charged hospitality, gifts, travel expenses, the cost of a taxi, Three is  string used civil administration Special funds, To put disaster assistance as relief funds and special care use, Be use relief funds to build the nursing homes for elderly revolutionaries, old people’s home, rehabilitation center for the disabled, Or directly transferred to the poverty relief fund; Four is the township civil administration arbitrarily change the subsidy object or funding projects, To don't meet the conditions of subsistence allowances into the scope of subsistence allowances, Gifted affectionate friends, Human relationship relief; Five is to expand the scope of the use of civil administration Special funds, Merge to enjoy subsistence allowances, A subsistence allowance but multifamily claim, egalitarianism; Six is special funds for the issuance of the approval process are not complete, False impersonator guaranteeing payment, Rescue, relief, special care and matter, False impersonator wages are not military personnel, Village security officer instead signature; The seven is Low income households after the death of the civil department did not timely cancel, Receive life  guarantee as usual; Eight is not issued in a timely   give out, Delays in the basic guarantee to enjoy the object of the civil funds.
Audit content and focus: Review of the management, distribution, use and social benefits of civil administration Special funds. Check the scope of the use of special funds whether to meet the relevant provisions of the special funds, Whether the material is true, reliable and adequate, All kinds of special funds whether give out in a timely and in full payment to the salvation object, Whether false impersonator phenomenon, Reveal the existing problems, To put forward some suggestions, Improve the efficiency of the use of funds.
Review the civil administration Special funds to enjoy the object is in line with the provisions, Use of special funds whether change. The civil administration Special funds enjoy object is displaced people, difficult households, the disabled, the elderly, orphans and homeless begging personnel, family members of martyrs and other special groups. Review of natural disaster relief, urban and rural medical assistance, people subject to special care given to determine whether true, whether it is in line with the national policy, Whether to do not conform to the conditions of low guarantee personnel into the low guarantee scope, whether there resort to deceit and false sign problem.
Review whether arbitrarily expanding the scope of the civil administration special fund use, Distribution, use of disaster relief funds and matter, Whether in accordance with the wishes of the donor or the use of the provisions of the regulations  issuance and use, Whether occupy or divert  or share  privately and falsifying expenses and other issues. Grass-roots civil administration, Community (Village) neighborhood committee whether compensation for the implementation of the allocation of donated materials, Disguised sale, Receive compensation; whether false statement of relief project expenditure items; whether reimbursement of the cost of water and electricity, hospitality, management fees and other expenses. Review whether the use each other of the special funds, Would the relief funds be used for the condolences to some poor households, special poor households, and send warm activities and other expenses.
Review the civil administration Special funds subsidy standards whether conform to the provisions. Review whether to take the means of cheating higher-up or collusion up and down. Artificially raise the standard of disaster relief, or artificially low subsidy standards, the calculation and suspended pension time whether exact, whether to clean up the object of death of low guarantee in a timely manner. For example, According to the "compensation and special treatment byelaw for army man" Twelfth article if the soldiers in active service dead, According to the nature of the death and monthly wage standard of death, By the Civil Affairs Department of the people's government at the county level to the dependents of one-time pension.
Review the civil administration Special funds  give out procedures whether compliance. Grass-roots civil administration, Community (Village) neighborhood committee on Special funds review and approval Whether to meet the regulations, Release procedures whether reasonable. Review whether the implementation of democratic appraisal and gradual examination and approval system, Money and material object put out procedure whether conform to the specification, Whether community (Village) members of the Commission instead signed and a man on behalf of many people instead of the phenomenon. Review the construction of disaster relief projects whether to handle the relevant procedures in accordance with the provisions, Whether to carry out government procurement and tender, After the completion of the project whether in accordance with the provisions of the procedures for final accounts audit.
Audit procedures and methods: The first is to understand the nature of the civil administration Special funds, Source channel, specific use, Special funds to use  rule of law and policies as well as special funds for the put out process.
Second is to learn "Natural disaster relief ordinance”, “Measures for the administration of disaster relief donations”, “Military  pension  favored treatment ordinance", "injuries and disability pension management method”, “Urban residents minimum living security regulations”, “Methods for the  affirm of urban low income families"," ordinance for village five guarantees household "and local government documents, Review check list of  salvation and  relief, enjoy object files and  prove  documents, Calculate subsidy standard, Verify the actual put out amount.
Generally speaking, Enjoy low relief object name,  salvation  Certificate  number, guarantee number and type, guarantee amount, guarantee the starting time all through the community, township and village affairs publicity column, To provided a reliable basis for verify the object of subsistence allowances.  Compare to enjoy the object register, Check the household subsistence allowances water charges, electricity, fuel, telephone charges and other consumer spending and household income proof, Certificate of diagnosis issued by designated medical institutions, Medical records and related medical charge bills, Servicemen, preferential archives and relevant  "Certificate of martyrs”, “Soldiers sacrificed for official business certificate”, “Soldier died to illness certificate”, “The pension regularly deceive certificate", "Certificate of disabled soldiers”, “Militia migrant laborer hurt disability pension certificate”, “The civil service certificate of injury and disability"," Certificate of people's police of injury and disability"," Certificate of the relationship transfer  of injury and disability ","City residents subsistence Guarantee receive certificate”, “Certificate of  village five guarantees fend" etc, Check enjoy  object declare conditions, Audit money and  material issue registration form, Can also re calculate the Special care funds, medical assistance, urban and rural subsistence allowances enjoy standard, Check one by one registered personnel and receive signature, And supplemented by confirmation and individual visit investigation method, Verify the actual put out amount, Check whether the existence of false impersonator.
Evaluation of social benefits of the civil administration Special funds, Put forward the suggestion of audit. Evaluation of social benefits of the Special funds, Can be from the procedure of sent out whether compliance, Whether the timely and full payment, Management and use whether effective another aspects make an audit evaluation, Revealed that whether super standard, Super scope put out of the special funds, Aim at the weak link in the process of fund usage, Put forward the suggestion of audit.
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