In September of xxxx, the Audit Bureau of Honghe Prefecture sent an audit team to conduct an on-site audit of the economic responsibility of President Yang Bingchang during his term of office.
According to the problems and suggestions put forward in the audit report (Hong Shen Bao [XXX1] No.60) and the audit decision (Hong Shen Jue [XXX1] No.25), our school attaches great importance to them, and earnestly makes rectification and implementation.
The relevant information is hereby notified as follows:
First, fully understand the great significance of carrying out the economic responsibility audit of leading cadres
Carrying out the economic responsibility audit of leading cadres is a realistic need to further implement the Audit Law of People's Republic of China (PRC) and its implementing regulations, the Provisions on Economic Responsibility Audit of Party and Government Leading Cadres and Leaders of State-owned Enterprises, strengthen the construction of economic responsibility audit laws and regulations, standardize economic responsibility audit behavior, and promote the scientific development of economic responsibility audit work. It is of great significance to enhance the awareness of leading cadres to fulfill their economic responsibilities according to law, improve the management and supervision mechanism of leading cadres, and promote the construction of a system for punishing and preventing corruption.
Therefore, our school has always attached great importance to this work, taken it seriously and cooperated closely from receiving the audit notice, the audit team stationed, and issuing the audit report and audit decision.
Carefully prepare the required information, actively provide financial revenue and expenditure statements, account books and accounting vouchers, communicate with auditors in time, and resolutely implement the audit decision, so that the audit work can be successfully completed and the audit decision can be seriously implemented.
Second, the rectification of the main problems found in the audit
After the "Audit Report" and "Audit Decision" were issued, our school held a meeting of relevant personnel in time to convey learning and make solid and serious rectification.
(A) on the rectification of the loss of fixed assets
In xxx0, I bought three dust collectors, 1 boiler, two boilers, 1 generator, 1 refrigerator and 1 round table in the school canteen, and in xxx6, I bought 1 digital camera and 1 memory stick in the training center, and in xxx0.
According to the opinions of the audit team, our school carefully cleaned up the above assets, verified the product types and models, and entered the asset cards respectively to supplement the fixed assets.
(two) the canteen income balance has not been transferred to the "balance" account for rectification.
Year-end canteen income balance in XXX school canteen accounting books is 2643 1 1.2 1 yuan, XXX comprehensive canteen income balance is 138024.75 yuan, management fee-card fee income balance is 165438 yuan, and other income balance is/kloc-.
(3) Rectification of the problem that the book balance of bank deposits at the end of the year is inconsistent with the balance of bank statements and the balance reconciliation table has not been prepared.
Since xxx0 years ago, the bank balance in the accounts of basic account and Training Center of the school is inconsistent with the balance in the bank statement, which was verified to be the result of unsettled accounts.
According to the opinion of the audit team, the cashier prepared a balance reconciliation table, which is consistent with the book balance.
In the future, financial personnel will be urged to print the statement to the bank for verification every month to ensure the safety of the unit funds.
(4) Rectify the problem of "other income" directly offsetting "business expenditure"
According to the audit team's opinion, the school made the following adjustments to the "other income" of RMB 58,529.66, RMB 65,438+065,438+08902.20, which did not directly offset the "business expenses" in xxx7 and xxx8 years: first borrow: business expenses, then borrow: other income, and loan: business balance.
Three, strict financial discipline, standardize financial management
First, strengthen the construction of the financial system.
The school has formulated and promulgated financial management systems such as Interim Measures for Financial Management, Regulations for Financial Reimbursement Management, Regulations for Fixed Assets Management, Regulations for Staff's Business Travel Management, and Measures for National Scholarship Management (Revised), revised and improved relevant systems such as infrastructure, procurement and official reception, kept pace with the times, and standardized the correct operation of personnel and property management power.
The second is to strengthen the construction of financial personnel.
Add 1 financial personnel to clarify post responsibilities.
Actively carry out continuing education and on-the-job training, and organize the study of financial laws and regulations such as the Accounting Law.
Implement computerized accounting management.
The third is to implement the "one pen" approval system for reimbursement.
Document reimbursement must be signed by the manager, approver and approver, all of which are indispensable.
In the future, under the leadership of the state committee, state government, superior departments, audit institutions and relevant departments, our school will thoroughly study the relevant national laws and regulations, strictly abide by the financial discipline and financial system, enhance the sense of economic responsibility, implement scientific and democratic decision-making, ensure the stable and good operation of the financial situation, realize the preservation and appreciation of state-owned assets, and make positive contributions to the running of secondary vocational education satisfactory to the people.
Hereby report
Economic responsibility audit report II
* * Special word (20**)No. 1 10 **000 1
Xx unit (fill in customer name):
Entrusted by XX, we conducted an on-site audit of the performance of economic responsibilities as the chairman (specific position) of XX Company from XX to XX.
The audit work has been actively cooperated by XXX and XXX companies.
The audit situation is now reported as follows:
I. Basic information
(A) the basic situation of the enterprise
(B) the financial situation of the enterprise
(3)×× Introduction
(4) Organization of audit work
Second, the financial performance analysis
(1) Adjustment of major financial indicators after audit
(II) Analysis of changes in major financial indicators during the tenure.
(3) Bad assets of enterprises
Analysis of the company's financial performance during its term of office.
Three. The main achievements of XX
Four. Main problems found in the audit
Verb (abbreviation of verb) audit conclusion
Suggestions on audit and rectification of intransitive verbs
* * * Certified Public Accountant in China.
(Special General Partnership) Certified Public Accountant in China
China, Beijing XX XX XX XX
Key points of writing economic responsibility audit report 3
I. Basic information
(1) Basic information of the enterprise: including evolution, main business, registered capital, number of employees, subsidiaries and characteristics, etc. ;
(2) Basic information of the audited personnel: including working hours, main work undertaken (including working in subsidiaries), audit period, etc.
(3) Mode (such as financial basic audit, interview, questionnaire survey, expert evaluation, etc. ), time limit (audit period), form (enterprise recommendation, SASAC bidding), number of subsidiaries, amount of assets involved, and key contents of this audit.
Second, the financial performance analysis (summary analysis)
(a) the main financial indicators and adjustments of the enterprise before and after the audit, mainly including assets, liabilities, rights and interests, main business income and profits.
(2) Financial performance analysis:
1. Basic financial information: changes in total assets, net assets, capital preservation and appreciation and related ratio indicators, reasons and industry comparison;
2. Basic information: changes in profit, total profit and cost profit rate of main business, reasons and comparison with the industry, etc.
3. Changes in asset operation and asset quality (non-performing assets), reasons and comparison with the industry:
4. Changes in solvency, reasons and comparison with the industry;
5. Changes in development capacity during the audit period, reasons and comparison with the industry, etc.
Three. Main operating results
The main work and achievements of the person in charge of the enterprise during his tenure.
For example, in determining the strategic objectives and development direction of enterprises, reform and restructuring, basic management, market development, maintaining and increasing value, etc. In principle, there must be evidence to support it.
Four. Main problems found in the audit
Summarize the audit problems and arrange them according to their importance.
Verb (abbreviation of verb) audit conclusion
Summarize the achievements and existing problems in the past and confirm the responsibilities of the person in charge of the enterprise.
Writing requirements:
First, the relevant contents involved in the economic responsibility audit report must be supported by evidence;
Two, the economic responsibility audit report should be clear, clear content, thorough performance, accurate questions and clear responsibilities;
Three, the report should be rigorous, concise and clear;
Four, the text should generally be controlled within ten thousand words. (1), demonstration report format of financial audit rectification (two pieces) (2), demonstration report of rectification work plan for audit findings (two pieces) (3), 202 1 report on implementation of audit rectification of township and county audit bureaus (two pieces) (4), 20021audit rectification work plan of audit bureau (4) Demonstration report on audit rectification of institutions (two articles) (6), report on implementation of audit rectification of 20265438 2020 (8), report on implementation of audit rectification of 2020 Audit Bureau (9), and demonstration report on financial audit rectification of 202/KLOC-0.