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Public health service special subsidy funds audit points

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发表于 2016-6-17 12:53:36 | 显示全部楼层 |阅读模式
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Ningbo Mingzhou Certified Public AccountantsPartnership  Liu Kewen
(AIA certificate ofmembership:346888,china)
Auditscope: The general hospital organizedby the government, Chinese medicine hospital, hospital of infectious diseases,mental hospital, occupation disease prevention and treatment hospital,maternity hospital, children's hospital, Other specialty specialty hospital andother public hospitals and the community, township health centers of publichealth services special grant funds
Auditgoalpass  through  audit of special subsidy funds through publichealth service, Reveal the operation of the special subsidy funds of the publichealth service, Discover the outstanding problems existing in the use of fundmanagement, Put forward practical and feasible audit opinions and suggestions,To promote community service organization and strict management, earmarking,Improve the effectiveness of the use of funds.
Auditprocedures and methods: Learn to master the Ministryof Health issued "on the improvement of government health input policyopinions" And " about experimental unit guidance on the reform ofpublic hospitals", Develop audit plan.
To review be audited whether hospital establish a soundfinancial accounting system and internal financial management method, Specialgrant funds whether set up account page accounting, To implement  special bank account  management.
Gain the target document of the special subsidy fundsissued jointly by the financial department and the Department of health, Willbe approved by the competent department of special subsidy funds index and beaudited hospital special subsidy funds account Check with each other, Reviewthe funds whether in place in according to the regulations,Whether  less special grant funds, Whether all  byway of   enter into “grant from the state", Whetherspecial storage.
Review the use of funds is in line with theprovisions, whether transfer of special grant funds. Review of special grant fundsbank statements and Special grant funds bank deposit balance whetherconsistent, Focus on the " not up to the account" for adjustment,Effort tracking, Ensure the safety and integrity of the special subsidy funds.Review whether accounts of bank account on bank deposits but there is no recordof economic business ledger, Especially for large expenditures bills and bankdeposit ledger account long time didn't entries. If there is a bank accountaudited of hospital funds out of the bill, But the book is not dealt with, Oronly "bank deposit" One in one out in the book's, Like that is possible to transfer special grant funds.Detailed examination of current payments, Tracing the whereabouts of funds,Review of special grant funds  divert  period.
Review the scope of use of special grant funds, whetherchange the use of funds. Review of "financial special subsidyexpenditure", "other expenses" subject accounting content,Whether for AIDS, tuberculosis, diabetes, high blood pressure, coronary heartdisease and other prevention and control projects, Planned immunization,maternal and child health care, health education project and the need forinfectious diseases, mental patients control basic vaccines, medical devicesand related with medical expenses of basic salary  and social insurance. Whether  pick-up specialgrant funds, Misuse special grant funds for construction of the hospitalbuilding, the construction of residential buildings, housing maintenance,Purchase of cars, the purchase of office equipment; Whether charged hospitalitybusiness, personnel training, car repairs, fuel costs; Whether payment salary,bonuses and benefits independent of medical staff the above projects; Whethercharged to the project independent medical and drug expenditure.
Review the expenditure certificate whether  real and legal andvalid, Purchase drug of prevention and treatment whetherlist and acceptance certificate; Whether old version and expired invoices; whetherindividual business receipts; Whether IOUs charged; Whether the drugexpenditure by Department of pharmaceutical or material supply center handledand financial audit; Check the accuracy of the fund expenditure accounting, Thetimeliness of accounting, For the large amount, the amount of the invoice, mustpay great attention to, Review whether there is a virtual column expenditures,Taking special subsidy funds.
Special subsidy funds audit should pay attention tothe combination of the two". First, the special grant funds audit with financialrevenue and expenditure work. Some hospitals did not establish a specialaccount fund, But with the medical income and expenditure  together  accounting, Only the special subsidy fundsaudit with the financial revenue and expenditure audit,  Determine distinguish the source of fundsbetween medical income, special expenditure between medical expenditure,Confirmation of income and expenditure  whether use each other,
Second is the combination of special subsidy fundsaudit with benefit audit. When the special subsidy funds audit, Must analyzeand evaluate the social benefits of the use of special subsidy funds. Reviewwhether strictly in accordance with the relevant provisions of the freetreatment for patients with disease, Whether separate project within the scopestipulated by other charges, Burden of patients with exacerbation.

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