In order to strengthen financial management, standardize and strengthen accounting work, and implement the spirit of the document "Opinions of the Ministry of Education and the Ministry of Finance on Further Strengthening Financial Management in Primary and Secondary Schools" (No.JIAO Cai [20xx]2 1) and the Notice of the Municipal Bureau of Education and Finance on Forwarding the Opinions of the Ministry of Education and the Ministry of Finance on Further Strengthening Financial Management in Primary and Secondary Schools, our school attached great importance to it, convened a school committee in time, and put the school finance, general affairs, logistics, trade unions, and other departments together. The report reads as follows:
1. In order to effectively strengthen the self-inspection work and ensure that relevant personnel are in place in time, our school has set up a leading group for self-inspection of financial management.
Le Huasheng, the principal, is the group leader, Yang Ren, the vice president in charge of finance and general affairs of the school, and Zhang Hua, the accountant, and Rao, the teacher representative, are members.
2. According to the relevant requirements of county finance bureau and education bureau and the actual situation of the school, our school has compiled the school revenue and expenditure budget.
Some major revenues and expenditures of the school must be made public in advance and made public regularly afterwards; The school should make a financial report at the teachers' congress every year and pass it at the teachers' congress.
3. Our school strictly implements the charging policy, exempts students from miscellaneous fees and textbook fees, and stops collecting students' accommodation fees.
The document stipulates that only blank operation fees are charged, and its standards are publicized to the public. There is no act of forcing students to buy teaching AIDS in the fees charged by our school. Strictly in accordance with national policies and the requirements of higher authorities, the implementation and implementation, are not allowed to collect fees.
4. The school strictly strengthens the budget, and students' homework fees are fully budgeted and strictly implemented? Two lines of revenue and expenditure? Management.
5. Our school strictly implements the expenditure scope and standards stipulated by the state.
All expenses are charged according to the actual number of people, and there are no false statements and no IOUs as reimbursement vouchers. For large expenditures, it must be signed by the manager and witnesses. Expenditures involving capital construction projects, with contracts, statements and other relevant information.
6. Our school is selfless? Small vault? And then what? Off-account account? And other violations.
All the expenses of the school strictly abide by the financial discipline and financial system, and there is no abuse and extravagance.
7. The school should register the increase or decrease of school assets, so as to be well-founded.
Established a logistics management system for asset purchase, acceptance, storage, use, handover and maintenance. Conduct regular asset inventory at the end of each year. The accounts are consistent, the accounts are consistent, and the accounts are consistent.
8. In accordance with the relevant regulations of the higher authorities, our school does a good job in the application, review and publicity of living allowance for students with accommodation difficulties, and the living allowance is paid to parents in full.
According to the unified arrangement of the town government, the Finance Office conducted a comprehensive verification of the financial status and asset management of the villagers' committees and neighborhood committees in the town, and now the results are reported as follows:
I. Basic information
Xx Town had 24 village committees and 3 sub-district offices under its jurisdiction in xx years, and was re-divided into XX village committees and 2 sub-district committees in XX months for reference in the self-inspection report on rural financial work. Namely, Shuangquan, Gushan, Xingba, Sima, Hepu, Jinqi, Huo Xing, Jianhe, Dashuliu, Jieyin 'an, Samsung, Gong Min, Wuxing, Banqiao, Datang, Wang Qiao, Dongjie and Jessie. The number of cadres reinforced was reduced from 132 to 76.
Second, the financial situation
According to the specific arrangements of the town government, combined with the specific requirements of the actual work, the financial inspection is mainly carried out from the following aspects:
1. In terms of financial examination and approval procedures, all villagers' committees can strictly implement the financial examination and approval system, hold relevant meetings, and make decisions on the payment of land compensation fees and the expenditure of projects that farmers care about. In the process of inventory, no one except accountants was found to collect money, and the management of collective funds tended to be standardized and institutionalized.
2. Supervision and management of democratic financial management: use? Democracy day? Activities as a carrier, effectively strengthen the openness of village affairs and government affairs, and the democratic financial management team played a supervisory role. The members of each village financial management team are composed of 3? Five people will hold democratic financial meetings from time to time to supervise financial revenue and expenditure, and financial personnel will report the revenue and expenditure, answer questions raised by the masses, and publish the results on the wall on time, effectively strengthening the work of village affairs and financial disclosure and realizing the openness of government affairs? One thing is made public? , financial disclosure? One vote, one male? . Manufacturing? Two men? The content is complete, the procedure is standardized, and the format is clear and clear.
3. The results of revenue and expenditure inventory: the revenue and expenditure of villagers' committees in xxx years were statistically checked, and the rectification report was "Reference for Self-inspection Report on Rural Financial Work". The main sources of collective funds are political subsidies and village-level transfer payment funds. Some villages cannot make ends meet. The main items of expenditure are productive expenditure and unproductive expenditure. Productive expenditure accounts for about xx% of the total expenditure, and unproductive expenditure accounts for about 55% of the total expenditure. Most notably, the expenditure on hospitality accounts for about xx% of the total unproductive expenditure. The total annual income and total expenditure of the village level in the whole town are xxx yuan.
4. Creditor's rights and debts.
(1) Check and verify.
The number, duration, type, structure and responsible person of clearing creditor's rights and debts by village. First, clearing the creditor's rights and verifying the debtor, mainly including clearing the debts owed by other units and individuals, debts owed by subordinate units and farmers, and other receivables. The second is to clear debts and verify creditors, mainly including clearing loans from banks and financial institutions, unit loans, personal loans and other unpaid payables.
(2) public confirmation.
After the inventory work, the inventory results should be made public to the masses. The main contents of disclosure include: the quantity, type, structure and subject of creditor's rights and debts. If there are objections and outstanding problems, further investigation and verification should be carried out. After investigation and verification, the creditor's rights and debts will be publicized again, and the confirmation results will be reported to the town government for approval, which will be the main basis for collecting creditor's rights and dissolving debts in the future.
(3) registration.
Creditor's rights and debts confirmed by publicity shall be registered and accounted for according to the types and uses of creditor's rights and debts, the time and quantity of occurrence, the handlers and witnesses. This inventory * * * cleared the creditor's rights of xxx million yuan, all of which were taxes and fees owed by farmers over the years; Debt xxx million yuan; The main reason for the debt is the agricultural taxes and fees paid by village cadres over the years.
5. Arrears of village cadres: Judging from the inventory situation, village cadres owe very little.
6. Fixed assets and projects under construction: fixed assets above * * xxX yuan will be cleared, and unfinished or unsettled projects above XX yuan will mainly be village construction.
Third, the existing problems
In recent years, local governments at all levels have made active explorations in strengthening village-level financial management, and introduced such measures as village-level accounting principal-agent system, democratic financial management system, and cross-appointment of village-level two committees, and achieved remarkable results. However, some local financial management systems are not implemented, the publicity is not standardized, and the supervision mechanism is not perfect.
The third part of the work report on the implementation of financial rectification measures is to strictly implement the national rural compulsory education fund guarantee mechanism reform policy, strengthen school financial management, and improve the efficiency of school public funds. According to the loyalty plan [20? According to the spirit of Document No.34, our school organized personnel to carefully check the use of public funds and the implementation of the school financial system, and corrected the existing problems in time.
First, the school set up a leading group for financial self-examination.
The school follows the loyalty program [20? ] No.34 document spirit, set up a school financial self-examination leading group, headed by President xxx, deputy director xx as deputy head, xxx, xxx, etc. Is a member. Self-examination of the preparation and implementation of the financial budget in 2000, one exemption and one supplement, and school financial related work.
Two, the preparation and implementation of the school public funds budget
1, the self-inspection team passed 20? The budget in 2008 and the current situation are as high as 20? The expenditure in February of 65438 is compared (see statistical table). It is agreed that the school attaches great importance to budget preparation and financial expenditure is based on budget. The school strictly implements the scope and methods of the use of public funds, and strengthens the management of daily public expenditures such as training fees, office expenses, printing fees, water fees and electricity fees.
2, the school did not exceed the standard of employee allowances and business entertainment expenses in public funds. 20? In 2000, the school did not give bonuses and subsidies to faculty in any name. The school strictly controls hospitality, and visitors are generally accompanied by leaders in charge and charged according to the minimum standard.
Three, the school financial system and its implementation
1, the school has formulated and improved the financial system and strengthened the financial work.
In the self-examination of the school's financial work, the general affairs office of the school has improved ten financial management systems, such as the original voucher signature audit system, the financial audit system, the financial revenue and expenditure approval system, the internal containment system, and the post responsibility system of accountants and cashiers, and posted them on the wall to remind them from time to time; Strictly implement the financial plan in financial work, and prepare the financial budget, final accounts and financial statements of the school, so that the contents are true, the data are accurate and the statements are timely; At the same time, the school has established various auditing systems to ensure that the accounts are clear and true; Scientifically manage school financial files, establish and improve the containment system between accountants and cashiers, and realize daily settlement.
2. Strengthen financial management and standardize the procedures for the use of education funds.
Strictly implement the charging policy, and put an end to arbitrary charges in small classes in small villages in the school district. This year, the school publicized the charging items and standards by various forms such as billboards, and strictly implemented the charging policies and standards formulated by the County Price Bureau and the County Education Commission. All the students' fees are collected by the class teacher and settled in the general affairs office, which eliminates the phenomenon of arbitrary charges.
In terms of the use of funds, the school strictly implements the relevant provisions of the financial system reform of public institutions, adheres to budget management, strictly uses procedures, and implements collective research for school maintenance, which is implemented after being approved by the Education Commission. Strictly implement the examination and approval system for invoice reimbursement, and adhere to? A pen and an account? Reject all bills that do not meet the requirements, and resolutely resist acts that violate financial discipline. Nothing? White stripes? And privacy? Small vault? Phenomenon.
Fourth, conscientiously implement the students? One exemption and one supplement? work
Our school is 20? Enjoy the spring of 2008? One exemption and one supplement? 395 students, free textbooks 13825 yuan, 45 people for living expenses, and the subsidy amount is 5400 yuan; Enjoy in autumn? Two exemptions and one supplement? The number of students is 400, the textbook 14000 yuan, and the above special funds are 27825 yuan. Our school enjoys it in full accordance with the spirit of county finance and education commission? One exemption and one supplement? Conduct a comprehensive inspection of poor students, and after publicity in the Good People Square, village committees and schools, determine the ultimate beneficiaries, ensure that the money is truly implemented in the hands of poor students, and effectively let poor students enjoy the national policy of benefiting the people.