Audit and supervision of poverty alleviation funds is an important link in poverty alleviation work and an important means to continuously strengthen and standardize the management of poverty alleviation funds and improve the efficiency of their use. At present, the means of violating the rules and regulations of the audited units are more hidden, which increases the difficulty of the audit work. Auditors should pay attention to audit methods and grasp the key points of audit in order to better perform their audit duties.

(1) Focus on the project. That is, the specific poverty alleviation projects refer to the files from the procedures of declaration, project establishment, examination and approval, bidding management and so on. , and found doubts. The project application procedure is generally a village application. Villages and towns report to the county poverty alleviation office according to the actual situation, and the county poverty alleviation office reports to the provincial poverty alleviation office after the audit, and finally the provincial poverty alleviation office issues the approval and implementation. First, check the project plan declaration and approval procedures, whether there are unauthorized changes to the project plan, not according to the requirements of the higher authorities for approval. The second is to check the authenticity and integrity of the application materials. At the same time, check multiple project files to find out whether the same project is declared in different years and departments, and whether the same project is broken down into multiple projects, so as to avoid repeated declaration and false declaration of a project. Third, it is necessary to find out the reasons for the adjustment of planned projects, check whether they are legal and compliant, prevent the arbitrariness of project approval, and block human corruption projects.

(2) Pay attention to management. That is, seize the management of each link in the project implementation or the specific contractor to carry out the audit, and find major problems or doubtful clues. First, check whether the project strictly implements the requirements of the "four systems", whether the bidding is carried out in strict accordance with the provisions of national laws and regulations, and whether there are cases of bidding in the name of others or defrauding the bid by other means. Whether there is false compilation, whether it is handled in strict accordance with relevant regulations during the performance, and whether there are any random or disguised changes. Whether the project supervision is not in place and whether the subcontracting affects the project quality. Second, go deep into villages, farmers and fields, and conduct on-the-spot investigation and measurement to see whether the construction content and scale of the project are implemented as planned and meet the expected design requirements; Whether there is any intention to expand the construction scale, adjust the construction site at will, change the construction content and change the use of funds. The third is whether to go through the completion acceptance procedures after completion, formulate specific management and protection measures, clarify the main body of management and protection, and implement management and protection responsibilities.

(3) Focus on capital as the main line. That is, audit along the flow direction of poverty alleviation funds to check the management of fund allocation and use. First, master the distribution documents issued by provinces and cities and verify the number of distribution indicators. Second, pay attention to the "three checks", that is, the check between the index documents and accounts allocated by superiors, the check between the index allocation and the amount of funds received, and the check between the indicators, projects and uses allocated by superiors and those arranged. In order to check the loopholes in the level of fund allocation and expose the irregularities in fund allocation. Third, there are differences in the allocation of funds. It is necessary to find out the reasons for the differences one by one, and analyze and grasp the final destination of capital activities along the flow direction of capital expenditure. Fourth, from the original reimbursement, verify whether the bill expenditure scope is consistent with the construction content, whether there is imaginary expenditure, and transfer funds. If the subsidy is cash, the farmer must personally sign and seal it, and further check it with the household; If it is the procurement and acquisition of raw materials, there should be a list of materials receiving and dispatching and acquisition, and check the construction content and scale at the project site; Large cash expenditures should be formally used when reimbursing, to prevent the entry of IOUs and verify the authenticity of expenditures.

(4) Pay attention to performance. That is, check the use effect of funds, promote the rational and effective use of funds, and ensure that special funds play the greatest economic and social benefits. The first is to analyze the feasibility study of the project, whether it is in line with the local actual situation, whether there is any situation that the project has not started, started but stopped, completed but not delivered, or the utilization rate is not high, so that the project can not play its role or even lose money and waste. Second, check the balance of funds allocated to see if there is any problem of "lying down and sleeping" due to unrealistic project establishment, late plan release, project plan change and adjustment, unfinished project implementation plan and slow construction progress. The third is to review whether the project has been demonstrated by experts, established according to regulations, organized and implemented, and accepted. Whether the project acceptance has achieved the expected benefits, and whether there are losses, wastes or hidden dangers caused by poor management or project quality. The fourth is to analyze whether the agricultural production and living conditions and ecological environment in the project area or village have been improved, and whether the industrial production capacity and farmers' income have been improved after the project is put into use. Further verify the project's own operating costs and economic benefits, and verify the reasons why the capital investment has not produced economic benefits or failed to achieve the scheduled economic benefits.

(5) Attach importance to computers as an auxiliary means. Poverty alleviation funds benefit the people and are allocated step by step, eventually reaching every farmer. Subsidy funds are few and many. If the traditional manual audit is still used, it will take less time to verify the results and it will be impossible to find out the overall situation. Computer audit can integrate policy provisions, subsidy object declaration information, qualification examination information, subsidy fund distribution information, etc. , screening and comparative analysis, standardize computer audit procedures, reveal existing problems with half the effort, and constantly improve the management level, efficiency and quality of audit work.