The administrative units of the central government at the second level and below in Beijing refer to the institutions managed by the Civil Service Law (collectively referred to as "units participating in the reform of the Ministry of Industry and Information Technology in Beijing").
For directly under the authority, which is not in the same district (county) as the secondary budget unit, the local vehicle reform policy can be implemented according to the principle of territoriality, and it is regarded as the tertiary budget unit. Before the implementation plan of bus reform in the second-level budget unit (referred to as the car reform plan) is approved, the car reform plan in the third-level and sagging units will not be approved for the time being, and the pre-trial work of the plan will be focused on.
The Beijing Commissioner's Office is responsible for reviewing the vehicle reform plan of the secondary budget unit. In principle, the second-level budget unit shall formulate the overall audit plan of the vehicle reform plan of the third-level and below budget units, determine the overall principle of the vehicle reform plan of the third-level and below budget units of this system, and report it to the Beijing Commissioner's Office for approval. According to the overall audit plan, the secondary budget unit will reply to the vehicle reform plan of the tertiary budget unit one by one, and report the specific audit situation to the Beijing Commissioner's Office for the record.
Second, the application materials
The applicant shall provide the following audit materials:
(1) Vehicle reform scheme
According to CRRC Reform Office [2015] No.84 and Jing Zheng Han [20 15] 106, the vehicle reform plan mainly includes the scope of personnel participating in the reform, the standard and budget of official transportation subsidies, the retention and cancellation of vehicles, the calculation of saving rate, the situation of logistics staff and the resettlement plan, and the suspension and storage of vehicles.
The reporting unit shall fill in three forms: Schedule 1 Statistics of Existing Vehicles, Schedule 2 Application Form for the Establishment of Vehicles to be Reserved and Schedule 3 Vehicle Handover Procedures, which are attached to CRRC Reform Office [2015] No.84. For the placement of on-the-job personnel, the reporting unit shall fill in Schedule 4 "Summary of the Placement of On-the-job Personnel in the Reform of Official Car System". The above four schedules are declared together with the plan.
(2) Relevant information
1. Participants. Need to provide the unit staffing approval documents, personnel department issued a list of participants in the reform. The personnel list issued by the personnel department shall include specific information such as name, identity, rank, department, nature of subordinate unit, etc., and shall be classified and counted according to rank. Special departments and units with confidentiality requirements, such as national security, reconnaissance and case handling, shall be handled in accordance with relevant confidentiality requirements.
2 official transportation subsidy budget. Participating units should explain the calculation in detail in the "Program" according to the prescribed subsidy standards, personnel scope and other factors. Units that implement the overall planning of official transportation subsidies shall clarify the overall planning ratio and the management principles of official transportation subsidy funds.
3. change cars. Need to provide pre-stored documents of modified vehicles, approval documents of vehicle purchase budget, original value of vehicle purchase voucher and invoice, copy of motor vehicle driving license, property right registration certificate and other related materials.
Public security, courts, procuratorates, etc. 17 Units other than law enforcement duty departments really need to keep special professional technical vehicles (referring to special professional technical vehicles in non-law enforcement duty vehicles) to permanently load professional technical equipment to perform special tasks due to work needs. The participating units apply, and based on the vehicle purchase approval documents and the detailed list of permanently loaded special professional technical equipment,
17 units in the law enforcement duty department should explain the situation of retaining and canceling professional and technical vehicles and general law enforcement duty vehicles, and explain in detail the calculation process of retaining vehicles. Prokaryotic documents of law enforcement duty vehicles shall be attached, among which special professional technical vehicles shall be attached with a detailed list of special professional technical equipment that has been fixed for a long time.
4. Calculation of savings rate. Copies of statements, account pages, vouchers and other relevant materials related to expenditures before and after the reform when calculating the savings rate; If the expense accounts are scattered, calculation forms and explanatory materials shall be provided.
5. Placement of service personnel. In the "Program", the units participating in the reform will explain in detail the total number of service personnel and staffing (the total number of personnel, the number of people in the staff and the number of people without staff); Employment of service personnel (number of registered formal personnel, self-employed personnel, labor dispatch personnel, etc.). ); Contract signing of service personnel (the number of people signing employment contracts and labor contracts, etc.). ). The statistical table of service personnel provided by the participating units shall be filled in by the participating units according to the arrangement of the competent department in Schedule 4 of CRRC Reform Office [2065438+05] No.84, and attached with the officially registered service personnel preparation documents, relevant contract agreements, original salary and salary level of resettlement personnel signed by the personnel department and other supporting materials.
6. The vehicle stops for storage. It is necessary to provide the acceptance certificate of the superior competent department on the storage time and related information of the vehicle of this unit; If the competent department does not issue the certification materials, the applicant shall provide the higher authorities with the documents to declare the car closed.
7. Other information. According to the needs of the audit work, the applicant is required to provide relevant information.
Three. Audit principles and contents
Auditing principles
Strict and strict, we should reform, pay equal attention to reform and security, and realize economy after reform.
(2) Audit content
1. Audit of the scope of personnel participating in the reform
The scope of personnel involved in the reform should be those at or below the on-the-job bureau level. People who do not meet the policy scope, such as non-on-the-job personnel and non-on-the-job personnel, are not included in the subsidy.
On-the-job personnel mainly refer to on-the-job personnel who are not working in their own units for a long time, such as long-term sick leave, going abroad on business, and going abroad for personal reasons. On-the-job supernumerary personnel refer to all kinds of personnel who work in the unit but are not included in the administration of the unit and managed by referring to the civil service law, mainly all kinds of seconded personnel. The place of attachment (including exchange in different places, the same below) and the internship and exercise personnel shall be determined according to the wage relationship in principle, and the wage subsidy standard shall be implemented. Those who have not transferred their wages and have gone out to work, such as those who hold leadership positions in the field and are equipped with vehicles, will be declared as participants, but official transportation subsidies will not be paid for the time being, and will be paid according to regulations after their cars are cancelled.
The bus reform plan should explain the personnel situation in detail, including the approved number, the actual number of people in the establishment, the number of people on the job, the number of people not on the job, and the number of people on the job at or below the bureau level. The total number of bureau-level leading cadres who participate in and do not participate in the reform shall not exceed the wages paid by the financial system. The statistical deadline is determined according to the relevant acceptance certificates issued by the contractors.
2. Audit of official transportation subsidies
The official transportation subsidy standard shall be implemented with reference to the subsidy standard of the central and state organs, that is, per person at the department level per month 1.300 yuan, per person at or below the department level per month in 800 yuan, and per person at the department level per month in 500 yuan. If the official transportation subsidy is co-ordinated, whether the co-ordination ratio is implemented in accordance with the Beijing official car system reform plan, that is, in principle, it does not exceed 10%, and it shall be submitted to the unit for co-ordination of fund management measures together with the plan to ensure that the use of funds is open and transparent. The overall proportion and specific management measures shall be formulated by the participating units themselves.
Approved to receive official transportation subsidies, the ranks of personnel participating in the reform shall be subject to the positions recognized by the organization and personnel department. According to the approved official transportation subsidy standards and the number of participants at all levels, it is estimated whether the official transportation subsidy budget declared by each unit is accurate.
3. Review the budget of logistics personnel placement expenses.
Whether the logistics personnel placement scheme conforms to the relevant provisions of Beijing's official car system reform, and whether the necessary expenditure budget related to logistics personnel placement is reasonable. Combined with the logistics personnel to be declared, the proposed resettlement method and destination, etc. The focus is on the compliance and rationality of the budget for the resettlement expenses of logistics personnel and dismissed personnel who leave their posts early. According to the bus reform of the central and state organs, the service personnel placement fee mainly refers to the dismissal compensation for a few contract service personnel.
4. Audit of bus cancellation and vehicle reservation.
In principle, cancel the general official vehicles within the scope of participating institutions, and keep the necessary confidential communication, emergency, special professional and technical vehicles, first-line law enforcement duty vehicles and other vehicles that meet the requirements.
Review whether the application for retaining and canceling general official vehicles and law enforcement duty vehicles conforms to the provisions of the local official vehicle system reform plan, and whether relevant information is provided as required. The number and proportion of bus reservations should be based on the principle of paying equal attention to reform and security, and realizing economy after reform. For vehicles to be written off, the timetable for stopping driving, sealing up and handing over for disposal shall be indicated.
During the audit, each office should consider the responsibilities and functions of the budget unit and the overall staff size to approve the type and quantity of official vehicles to be retained.
(1) Audit of confidential communication vehicles: advocate the central units in Beijing and manubrium to join the Beijing confidential communication exchange system, rent and pay the fees as needed. Units that do not have the conditions to join the system and need confidential communication vehicles according to work needs, in principle, no more than 2 vehicles;
(2) Audit of emergency vehicles: In principle, no more than two vehicles are required according to the actual situation of the reform unit, such as the nature of work, the scale of personnel, and whether there is any emergency;
Because confidential communication vehicles and emergency vehicles can be adjusted and used, they should be considered as a whole during the audit.
(3) Audit of other vehicles: encourage the main person in charge of the unit to participate in the vehicle reform and follow the principle of voluntariness. If the official vehicle is cancelled due to environmental restrictions and work needs, it will provide physical protection for the work vehicle in an appropriate centralized form and no longer receive official transportation subsidies. According to the localization policy, the number of reservations should be strictly controlled.
The staff of the retired cadre management organization participated in the vehicle reform, and the service vehicles for retired cadres were not included in the scope of reform for the time being. When reserved, it shall not exceed the standard of 1 service vehicle for every 40 retired cadres (excluding workers), which shall be verified according to the facts and strictly controlled.
(4) Audit of law enforcement duty vehicles: Units that are allowed to be equipped with reserved law enforcement duty vehicles are limited to the law enforcement duty units of 20 117 departments (systems) specified in the special management of official vehicles of party and government organs. Specifically: public security (including railways, civil aviation and other industries), courts, procuratorates, judicial administration (including prisons and compulsory drug rehabilitation), security, taxation, customs, entry-exit inspection and quarantine, industry and commerce, food and drug supervision, discipline inspection and supervision, transportation (maritime affairs), ocean (sea surveillance), agriculture (animal and plant quarantine, fishing boat inspection, fishery administration and fishing port supervision) and so on. ) approved by the the State Council law enforcement dress. Involving the deduction of official transportation subsidies, it shall review the rationality and compliance of the specific deduction methods for official transportation subsidies issued by the department. Previously, if the establishment of specialized technical vehicles for law enforcement duty has not been approved, it will not be re-approved in principle. In principle, the proportion of law enforcement duty vehicles owned by participating units at the second level and below is controlled within 50% and 60% respectively. Law enforcement duty vehicles should be strictly limited to front-line law enforcement duty posts, and internal management and logistics posts of organs and institutions affiliated to organs should not be equipped. Departments other than 17 departments shall not approve comprehensive law enforcement vehicles in principle.
(V) Audit of special professional and technical vehicles: In addition to the above-mentioned 17 departments (systems), it is really necessary to keep special professional and technical vehicles permanently equipped with special technical equipment for performing special tasks due to work needs, which can be approved in accordance with the provisions of the Beijing bus reform plan, combined with its establishment, and in accordance with the principle of being strict and tight and ensuring official needs.
5. Budget saving rate calculation audit
In order to achieve the goal of saving and controlling official transportation expenditure after the reform of official car system, the calculation process of saving rate of official car system reform and the source and caliber of relevant basic data should be explained in detail in the overall plan of regional reform. The saving rate is calculated according to the formula specified in the annex of CRRC Reform Office [20 15] 1, and the calculation formula is: saving rate =( 1- total official transportation expenditure after reform/total official transportation expenditure before reform) * 100%.
(Among them: the total expenditure of official transportation before the reform = the actual renewal and new purchase cost of official vehicles involved in the reform+the operating cost of official vehicles involved in the reform+the service personnel cost involved in the reform+the transportation subsidy of the implemented vehicle reform department+other related expenses; Total expenditure on official transportation after reform = expenditure on official transportation subsidy after reform+expenditure on vehicles involved in reservation reform+expenditure on service personnel involved in reservation reform+other related expenditures. In the above formula, after the reform, the official transportation subsidy expenditure = the total amount of subsidies issued by participants at all levels-the super proportion of deducting subsidies from law enforcement duty vehicles. The expenditure on vehicles involved in the reform refers to the operating expenses of confidential communication, emergency, special professional and technical vehicles, law enforcement duty vehicles and other vehicles retained after the reform of vehicles involved in the reform, as well as the average annual purchase expenses of vehicles. Other related expenses refer to other direct expenses related to official transportation, such as collective official travel. After vehicle modification, the vehicle is updated according to 10 year, and the unit price is10.8 million yuan. )
6. Audit of other matters
Matters other than the above audit contents shall be audited in accordance with the requirements of the above documents.
Fourth, the job requirements
(1) Pay close attention to the audit work. Auditors should immediately pre-audit the integrity of the data when they receive the data such as the vehicle reform plan. If the preliminary examination finds that the information is incomplete, it shall be returned to the applicant and the details of the missing information shall be informed to the applicant in person. If the information is complete, in principle, the audit opinion will be issued within 7 working days, and the approval opinion will be issued within 10 working days.
(2) Strictly control policy barriers. The reform of official vehicles has a strong policy, and auditors should carry out audit work in strict accordance with the provisions of the above documents and the requirements of this audit guide. Matters with unclear policy basis should be reported to the director in a timely manner, and the director will hold a meeting to collectively study and deliberate opinions. Major issues should also be reported to the leaders in charge of the office, and the office leaders will hold a meeting to study the audit opinions.
(3) Strengthen communication and coordination. Each office should establish a standardized internal operation process in the audit work, and designate a liaison person to be specifically responsible for coordination, communication and summary report. The summary audit report is drafted and reported by Business Division II.
(4) Standardize audit opinions. Each office shall issue an audit opinion in a unified format and fill in the audit opinion form, and explain the reduction in the audit opinion.