Experience, practice and achievements of internal control in units 1. In order to effectively prevent and control the risks of clean government and further improve the internal management level of administrative institutions, the Ministry of Finance issued the Internal Control Standard for Administrative Institutions (Implementation), which requires full implementation from the beginning. The administrative institutions at all levels in our city attach great importance to it and take active actions, and the implementation of internal control norms has achieved initial results. We will sort out the main experiences and practices of relevant units for your reference.
As one of the seven pilot units in our city to implement the internal control standard, the Municipal Agricultural Machinery Bureau has effectively realized the balance of power and avoided the risk of economic responsibility from the source in the process of establishing and implementing internal control, closely combining the actual work of the unit and taking the problem as the guide. The main approach is:
First, set up a leading group as a starting point for internal control.
Unit internal control is a complex system, which involves various economic activities such as budget business, revenue and expenditure business, procurement business, asset management, construction projects, contract management, internal and external supervision, etc., and requires the cooperation and cooperation of internal offices. City Agricultural Machinery Bureau realized that the attention of unit leaders is the key to promote the implementation of internal control. Work closely combined with the construction of a clean and honest government, so that unit leaders establish a sense of risk prevention and control, laying the foundation for the promotion of internal control work.
A leading group for internal control norms was established, with the director as the team leader, the deputy director in charge of discipline inspection as the deputy team leader and the heads of various offices (stations) as members. The leading group has an internal control office, in which the Finance Department takes the lead in coordinating the establishment and implementation of internal control, and each office (station) is the specific executive body of internal control, actively cooperating with the internal control office to establish and implement internal control; The discipline inspection department takes the lead in internal control evaluation, supervises the establishment and implementation of internal control, finds and points out the problems and weak links in internal control management in time, and urges all offices (stations) to implement the rectification plans and measures of internal control to ensure the effective operation of the internal control system of the bureau.
Second, draw up the work plan and define the promotion plan.
Issued the "Qingdao Agricultural Machinery Administration <: Internal control specification >; Pilot work plan. The internal control construction of Agricultural Machinery Bureau is mainly divided into the following five stages: First, the publicity preparation stage (August-September), which mainly includes learning the relevant knowledge of internal control, formulating the internal control work plan and establishing the internal control work team. Second, the internal control carding stage (1October-1February), organizing training, holding a kick-off meeting, carding system processes, expenses, risk analysis, establishing control mechanisms, and optimizing systems, processes and forms. The third stage is the results compilation (1 February -20 151month), in which the internal control standard management manual, the expenditure management guide and the internal control work summary and report are compiled. Fourth, in the internal control operation stage (20 15 years 1 month -20 15 March), the internal control manual and expense guide were issued, the business was carried out according to the manual and guide, supervision and inspection were carried out, internal control evaluation was carried out, and risk assessment was organized. Fifth, in the informatization stage (after March of 20 15), the demand for informatization construction was collected, the initialization information system was deployed, and the internal control information system was put into trial operation.
Third, build an internal control mechanism to ensure the implementation of internal control
(A) The internal control operation restriction mechanism at the unit level has been established. It mainly includes eight aspects: the division of responsibilities of internal control management, the decision-making mechanism of economic activities, the responsibility mechanism of key positions, the qualification and ability of key personnel, the requirements of financial information compilation, the application requirements of information technology, the risk assessment of economic activities, and the supervision and evaluation of internal control.
(2) Combing the main economic business management systems and processes of the unit. In terms of rules and regulations, a total of 66 external system documents are sorted out for six business modules, including budget management, fund revenue and expenditure management, special fund management for agricultural machinery, government procurement management, contract management and asset management, which are compiled into a book in six modules, and 28 internal system documents in 8 categories are sorted out, of which 5 are related to economic activity management; In terms of business processes and risk management and control, 32 business processes, 32 risk control matrices (involving 64 major risk points, 1 1 key control measures) and 2 1 internal control guidelines were sorted out and optimized. In terms of work forms, we sorted out nearly 20 forms, created four new forms, including budget execution analysis form, contract approval form, blank check collection and reference register, and contract filing form, and optimized and improved three forms, including expense reimbursement form, travel expense reimbursement form and loan form.
(3) Compiling the internal control management manual. Summarize and sort out the Management Manual of Internal Control Standards, which is divided into five parts: manual description, internal control overview at the unit level, internal control implementation at the business level and internal control supervision and evaluation, so as to achieve standardized and orderly economic business management, clear internal control management responsibilities, improve the work efficiency of unit personnel, and realize standardization, legalization and informationization of internal management.
(D) "Solidification" of systems and processes through informationization. To ensure the real implementation of internal control, informatization is the most important means to implement internal control. In the construction of information system, the Municipal Agricultural Machinery Bureau embeds the concept of internal control into the information system, "solidifies" the system and process and achieves normalization, and truly realizes the transformation from "rule by man" management to "rule by law" management and scientific management.
The construction of internal control norms is a policy-oriented, wide-ranging, heavy workload and quite difficult and professional work. The unit itself lacks energy, professional knowledge and information means to carry out internal control construction, and it is difficult to ensure the efficiency and effect of internal control construction. In the next step, the Municipal Agricultural Machinery Bureau will take various ways to strengthen the publicity of internal control, and form a good atmosphere of "everyone learns internal control and stresses internal control everywhere" in the bureau. At the same time, through cooperation with professional organizations, we can obtain their professional theoretical support and rich practical experience to ensure that the implementation of internal control norms has achieved good results.
Experience, practice and achievements of internal control in the unit II. 20 15 is the first year for the Commissioner's Office to comprehensively promote the work transformation. Based on strengthening internal control, Shaanxi Commissioner's Office has promoted the orderly development of the work transformation and continuously improved the supervision effect.
First, innovative ways to effectively control the quality risk of budget audit. This year is the first time that the Commissioner's Office has been involved in the budget preparation and audit on a substantial and large scale after the work transformation. According to the requirements of the Ministry of Finance, our office has carried out a review of the "one-on-one" departmental budgets of 56 1 grassroots budget units in Shaanxi in 20 16, including the basic expenditure budget, the asset allocation budget and the expenditure budget of key projects, and reviewed the three-year budget plan of 2016/20/8. Due to the large number of units, heavy tasks, and the requirements of the Ministry's audit time, it is the first time to carry out such a large-scale budget preparation audit, and the audit risk is relatively large. In order to effectively control audit risks and improve audit quality and efficiency, our office started from basic work and standardized processes, innovated audit methods, improved audit efficiency, and ensured the successful completion of audit work. For example, the Basic Data Audit Form, Project Audit and Review Audit Form and New Asset Allocation Audit Form have been specially researched and designed to standardize business workflow and standards; The lead business department was defined, and information such as audit requirements, key points and standards were transmitted to the audit business handling department in time during the audit process, ensuring the unity of audit scale and progress; In strict accordance with the regulations, the data is audited and processed on the classified network to ensure the security of the audited data.
The second is to lay a solid foundation and effectively control the risk of budget execution audit and supervision. This year, our office * * * carried out 16 supervision work on budget implementation of transfer payment funds. Before each work is carried out, our office has formulated an audit plan, defining the policy requirements, audit priorities, workflow, time nodes, task division and responsibility requirements, etc., to ensure the smooth completion of the audit work. In the audit work, the relevant tables were designed scientifically to clearly and completely reflect the regulatory data, and different excel tables were designed according to the different characteristics of the regulatory projects. For example, in order to clearly understand the operation and fund management of the old-age insurance system for urban and rural residents in Shaanxi Province, the Statistical Table of Age Structure of Insurance Payment, Statistical Table of Changes of Individual Payment and Financial Subsidy Standards and Statistical Table of Fund Income and Expenditure were designed for urban and rural residents in Shaanxi Province, which effectively improved the audit efficiency and ensured the audit quality. Improve the ledger of transfer payment funds, collect the basic data of budget supervision of each budget unit, strengthen daily analysis and dynamic monitoring, and ensure that the audit and supervision of transfer payment funds are targeted. For the projects authorized to continue in previous years, our office makes full use of the data and experience of previous years, and tries to avoid duplication in the spot selection; For new regulatory matters, investigate in advance, and on the basis of clear audit points, strictly audit the authenticity, accuracy and compliance of the application materials through comprehensive data audit and on-the-spot sampling to ensure the accuracy of the audit results.
The third is to strictly control the risks of supervision and inspection. In the local government debt verification work, our office needs to review more than 25,000 debts in less than one month, and it involves various cities in Shaanxi Province. In order to effectively control the verification risk, our office adopts the method of listing the debts of various cities and asking the local government financial department to confirm, which not only improves the verification efficiency, but also effectively reduces the verification risk; In the public inspection of local budgets and final accounts, all of them are verified online. In order to ensure that the inspection results have sufficient evidence, we have kept the evidence of the problems found in time while querying the website and reading the public information, effectively avoiding the potential risks of exchanging opinions later. In the work of accounting supervision and inspection, the pre-inspection investigation was carried out seriously. In addition to investigating the basic situation, accounting, financial management and internal control of related enterprises, major financial matters in recent years and the inspection and handling by relevant supervision departments in recent years, the implementation of fiscal and taxation preferential policies, the implementation of accounting and auditing standards and the problems existing in the implementation of policies were also investigated. Because of scientific selection, the potential risks of inspection were effectively prevented and the effectiveness of inspection was improved.
The fourth is to standardize procedures and effectively control the risk of process operation. Strictly implement the inspection and reporting system, requiring all working groups to report the inspection progress to the leaders in charge or the office every week during the inspection and verification, and report the problems and clues found in the work, existing problems and difficulties to the office leaders in a timely manner. Strict implementation of the review system, financial inspection and exchange of views with the inspected unit, the basic situation of the inspected unit and the problems found in the inspection have all been collectively studied and approved by the Commissioner's office with the participation of the personnel of the review team. All financial inspection reports and handling decisions for special inspections are reviewed by the review team, which has been collectively reviewed and approved by the Commissioner's office, which not only ensures that the inspection and review facts are accurate, well-founded, legal and compliant, effectively avoids supervision risks, but also effectively prevents people from releasing water and using the inspection results for personal gain. Adhere to the collective research and discussion on the audit conclusions and opinions of major audit matters, so as to ensure the accuracy of the audit results. For example, the audit opinions and tax refund approval opinions on the implementation plan of the official car system reform in manubrium units can only be formally issued after the preliminary examination of the business department and the collective study and deliberation of the Commissioner's office. All business offices are required to conduct on-the-spot audit on the audit and approval work with a single declaration amount of more than 3 million yuan, effectively reducing the audit risk and improving the audit effect.
Fifth, strengthen communication and effectively control external risks. Take the initiative, strengthen communication with local financial departments, sort out the Timetable for Shaanxi Provincial Department of Finance to submit audit data for Shaanxi Commissioner's supervision projects, and clarify the cooperation work items, materials provided and completion time limit of Shaanxi Provincial Department of Finance by sending letters and on-site discussions, so as to strive for work support and cooperation, thus improving the work timeliness and avoiding the audit risk caused by time constraints. In the special inspections such as revitalizing the financial stock funds, the problems found in the inspection were qualitatively determined in strict accordance with the regulations. Before the end of the on-site inspection, each inspection team also fully communicated with the inspected unit to ensure that the facts of the problems found were clear and accurate, effectively avoiding the supervision and inspection risks that may be caused by insufficient exchange of views. By strengthening the awareness of tripartite responsibility in the examination of capital construction discount interest, that is, strengthening the awareness of the project unit's true compliance declaration responsibility, strengthening the awareness of the local financial department's audit responsibility, and strengthening the awareness of the Commissioner's office's strict and accurate final review responsibility, the tripartite joint efforts are formed, which reduces the risk of the Commissioner's final review work.
Sixth, democracy and openness, and effective control of management risks. In the course of work, we should adhere to the democratic deliberation system, actively advocate the democratic style of work, and give full play to the advantages of collective decision-making. Adhere to the major work arrangements, inspection conclusions, opinions, internal personnel, financial and material management and other aspects of the decision-making are all decided by the Commissioner's office meeting, forming an intranet for the release of the minutes of the Commissioner's office meeting, which is open to the cadres of the whole office, increasing the transparency of decision-making and expanding the right of cadres and workers to know. Further strengthen the management of "three public funds" and daily financial reimbursement, strictly implement the budget, and all financial expenditure items with an office cost of 1 10,000 yuan or more can be charged only after they are collectively studied and considered by the Commissioner's Office. Formulated the "Implementation Measures of the Party Group of the Ministry of Finance in Shaanxi Province on Implementing the Main Responsibility of Building a Clean and Honest Party Style", strictly implemented the responsibility of building a clean and honest party style of leaders at the office level and the office level, and adhered to the principle of "one post and two responsibilities", forming a situation of building a clean and honest party style that is implemented at one level and at different levels, and clarifying the responsibilities of employing people, correcting, supervising, supporting and managing, and insisting on who is in charge and who is responsible.
The experience, practice and achievements of the internal control work of the unit III According to the "Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions" (Cai Shui [2015] No.24, hereinafter referred to as "Guiding Opinions"), Administrative institutions (hereinafter referred to as units) shall actively carry out internal control self-evaluation according to the Internal Control Standard of Administrative Institutions (for Trial Implementation) (No.21No.20/KLOC-2, hereinafter referred to as the Internal Control Standard of Units) and report on the internal control self-evaluation of units. In order to promote units to prepare internal control reports in accordance with the Management System for Internal Control Reports of Administrative Institutions (Trial) (Cai Shui [2017]1No, hereinafter referred to as "Management System"), grasp the establishment and implementation of internal control in units, and better play the role of information disclosure in promoting and supervising the construction of internal control in units. The Provincial Department of Finance issued the Notice of the Hunan Provincial Department of Finance on Preparing the Internal Control Report of Administrative Institutions in 20 16 (Xiang Cai Hui Han [2017] No.2), requiring all administrative institutions to prepare the internal control report of administrative institutions in 20 16. In order to implement the work deployment of the Provincial Department of Finance, the relevant matters concerning the preparation of 20 16 annual internal control report by administrative institutions in our city are hereby notified as follows:
I. Work objectives
The compilation of the internal control report of the unit aims to further strengthen the construction of internal control of the unit and give full play to the important role of internal control in improving the internal governance level of the unit, standardizing the operation of internal power, promoting administration according to law and promoting the construction of a clean government.
Second, the overall requirements
(1) Attach great importance to it and organize it carefully. Counties, urban areas and units directly under the municipal government should improve their understanding of the importance of the internal control report, and put the promotion of internal control as the "number one" project, and the main person in charge of the unit should take overall responsibility for the preparation of the internal control report of the unit. It is necessary to strengthen organizational leadership, improve the working mechanism, strengthen overall coordination, increase security, strengthen the construction of internal control talent team, and provide organizational guarantee and talent support for promoting the preparation of internal control reports in the region and the unit.
(two) accurate data and timely submission. The main person in charge of each unit is responsible for the authenticity and completeness of the internal control report of the unit. All units shall, on the basis of studying the Guiding Opinions and Internal Control Standards of Units, prepare and submit internal control reports in a timely manner in accordance with the relevant provisions of the Management System and in combination with the actual situation of establishing and implementing internal control in their own units.
(3) Strengthen analysis and promote rectification. Counties and urban areas, all departments should do a good job in compiling internal control reports, adhere to the problem orientation, strengthen the analysis of key and difficult issues of internal control and the application of evaluation results, and promote the rectification of internal control problems of subordinate units through guidance, supervision and inspection, and gradually improve the internal control construction of units.
Third, the submission requirements
(1) Time of submission
The financial departments of counties and urban areas shall complete the review and summary of the internal control reports of administrative institutions reported by administrative institutions within their respective jurisdictions before April 20 17, and submit the paper and electronic versions of the internal control reports of administrative institutions in counties and urban areas to the Accounting Department of the Municipal Finance Bureau.
The units directly under the municipal government shall complete the review and summary of the internal control reports of the units affiliated to this department before April 20 17, and submit the paper and electronic versions of the internal control reports of administrative institutions of this department to the Accounting Department of the Municipal Finance Bureau.
(2) Submission method
The paper version shall be bound and submitted to the Accounting Department of the Municipal Finance Bureau. The electronic version of the document is named after the county or unit, and sent to 37935 1454@qq.com, with the telephone number of 8850 143.
IV. Other matters
(A) on the establishment of internal control work contact point system. In order to further promote the internal control construction of administrative institutions in our city, according to the requirements of the Provincial Department of Finance on exploring the establishment of the contact point system for internal control work, our city will select some advanced units with outstanding internal control work as the contact points for municipal internal control work according to the internal control summary, internal control basic evaluation report and comprehensive evaluation of internal control manual submitted by all units at the end of 20 16. Through summarizing and refining the internal control work of contact points, we will form experiences, practices and typical cases, share experiences and achievements with other units, give full play to the demonstration and leading role of contact points, and drive our city to fully implement the Guiding Opinions and the Code of Internal Control of Units. The financial departments of counties and urban areas should refer to the working methods of ministries and agencies and establish a contact point system for internal control work in the region.
(2) Supervision and inspection mechanism for internal control reports. According to the requirements of the Provincial Department of Finance on strengthening the supervision and inspection of internal control reports of various units, our bureau will carry out special supervision and inspection, draw a certain proportion of internal control reports of administrative institutions, and check the authenticity, completeness and standardization of the contents of the reports and the internal control system implemented by the units.
(three) the relevant problems encountered in the preparation and submission of the report, please timely feedback to our bureau.
The experience, practice and achievements of the internal control work of the unit are to further carry out the "three strictness and three realities" special education, prevent the risks of clean government and ensure the safety of financial funds. Recently, under the guidance of the Ministry of Finance, in accordance with the relevant requirements of the Hebei Provincial Party Committee and the provincial government, the Hebei Provincial Department of Finance has carefully sorted out and evaluated the financial business and managed various risks in combination with the actual financial work in Hebei Province, and formulated and promulgated "1+1"
"1+ 10" internal control system, that is, 1 basic system plus legal risk control, policy making risk control, budgeting risk control, budget execution risk control, public relations risk control, agency operation risk control, information system management risk control, post interest conflict risk control, agency financial risk control and accounting management risk control.
The internal control system of "1+ 10" comprehensively uses the prevention and control methods such as separation control of incompatible posts (responsibilities), authorization control, centralized management, process control, information system management control, and organ performance management control, and makes internal control run through the whole process of decision-making, implementation and supervision, so that any decision-making or business work can be recorded, and various possible risks can be prevented.
At the same time, an internal risk prevention and control mechanism has been established to prevent, control, dispose and correct all kinds of risks in advance, realizing the whole process management of identifying, evaluating, grading, responding, monitoring and reporting all kinds of risks. In order to ensure practicality and operability, each special risk prevention and control management method summarizes the main control links for each business process, sorts out the major and general risks, lists the risk items, clarifies the responsible subjects, puts forward feasible prevention and control measures, and sets up a flow chart.
"No rules, no Fiona Fang. The financial department has the power to directly manage money and projects, and there are many risk points. A little carelessness in the operation of power will cause great losses to the country. Therefore, it is especially necessary to prevent decision-making mistakes and prevent power from getting out of control. " Gao Zhili, director of the Provincial Department of Finance, said that the "1+ 10" internal control system is the top-level design and further standardization of internal risk prevention and control under the new situation. It is a reorganization and scientific division of the organizational structure and functions of the unit, making all financial business activities more legal and compliant, effectively preventing fraud and corruption, improving the safety, standardization and effectiveness of the use of financial funds, and further promoting financial cadres to strictly use their rights and press.