The Bureau divided the internal control construction work into four stages: sorting out the work flow, perfecting the internal control system, establishing the internal control manual and carrying out the internal control self-evaluation, and made clear the tasks of each stage and promoted it step by step, which achieved fruitful results. The following is my experience and achievements in the internal control work of the unit. Welcome to reading.
1 experience, practice and effect of internal control of the unit 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 very 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 to implement internal control standards in our city, the Municipal Agricultural Machinery Bureau, closely combined with the actual work of the unit and problem-oriented, effectively realized the balance of power in the process of establishing and implementing internal control, and avoided the risk of economic responsibility from the source. The main methods are:
First, set up a leading group as the starting point of internal control.
The internal control of a unit is a complex system, involving various economic activities such as budget business, revenue and expenditure business, procurement business, asset management, construction project, contract management, internal and external supervision, etc. , and need the cooperation and cooperation of internal offices. The Municipal Agricultural Machinery Bureau realized that the attention of unit leaders is the key to promote the implementation of internal control. Closely combine with the work of building a clean and honest government, so that unit leaders can establish a sense of risk prevention and control and lay a foundation for promoting internal control.
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 offices (stations) as members. The leading group has an internal control office, and the Finance Department takes the lead in coordinating the establishment and implementation of internal control. Each office (station) is the specific executive body of internal control and actively cooperates 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 departments (stations) to implement internal control rectification plans and measures 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; 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, making the internal control work plan and establishing the internal control work team. Second, in the internal control carding stage (10- 12), organize training, hold a kick-off meeting, sort out the system process, cost and risk analysis, establish a control mechanism, and optimize the system, process and form. Iii. In the results compilation stage (65438+February-65438+1October), the internal control standard management manual, the expenditure management guide and the internal control work summary and report were compiled. Fourth, in the internal control operation stage (65438+10-March), we issued internal control manuals and expense guides, conducted business according to the manuals and guidelines, supervised the internal control evaluation and organized risk assessment. Fifth, in the informatization stage (after March), the demand for informatization construction is collected, the initialization information system is deployed, and the internal control information system is put into trial operation.
Third, build an internal control mechanism to ensure the implementation of internal control.
(A) The internal control operation constraint 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 qualifications and abilities 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) To sort out the main economic business management systems and processes of the unit. In terms of rules and regulations, for six business modules, including budget management, fund revenue and expenditure management, agricultural machinery special fund management, government procurement management, contract management and asset management, a total of 66 external system documents were compiled in six modules, and 28 internal system documents were compiled in eight categories, of which 5 were 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 combed and optimized. In terms of work forms, nearly 20 forms have been sorted out, and four forms, such as budget execution analysis form, contract approval form, blank check collection and reference register and contract filing form, have been newly established, and three forms, such as expense reimbursement form, travel expense reimbursement form and loan form, have been optimized and improved.
(3) Prepare the internal control management manual. Summarize the internal control standard management manual, which is divided into five parts: manual description, general situation of internal control at unit level, implementation of internal control at business level and supervision and evaluation of internal control, so as to achieve standardized and orderly economic and business management, clarify internal control management responsibilities, improve the work efficiency of unit personnel, and realize standardization, rule of law and informatization of internal management.
(d) "Solidification" of systems and processes through informatization. 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 embedded the concept of internal control into the information system, solidified the system and process, and realized normalization, which truly realized the transformation from "rule by man" management to "rule by law" management and scientific management.
The construction of internal control norms is a work with strong policy, wide coverage, heavy workload, great difficulty and professionalism. The unit itself lacks the 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 strengthen the publicity of internal control in various ways, 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 the implementation of internal control norms to achieve good results.
Experience, practice and effectiveness of internal control in two units In order to implement the spirit of the document Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions (Caishui [2015] No.24), and further guide and promote the establishment and implementation of internal control in various units, according to the Implementation Measures of Municipal and County Finance Bureaus on Carrying out Basic Evaluation of Internal Control in Administrative Institutions (Caishui [2016)
I. Work objectives
The basic evaluation of internal control refers to the "bottom-up" evaluation of the basic situation of internal control before or at the initial stage of the construction of internal control system. Through the basic evaluation of internal control, the basic requirements and key contents of internal control of the unit are clarified, and the internal control system is built around key tasks; At the same time, find out the shortcomings and weak links of the existing internal control foundation of the unit, and urge all units to complete the establishment and implementation of internal control as scheduled by the end of 20 16 by means of "promoting construction through evaluation".
Second, the basic principles
(1) Adhere to the principle of comprehensiveness. The basic evaluation of internal control should run through all levels of the unit to ensure comprehensive coverage of all kinds of economic and business activities at the unit level and business level, and fully reflect the basic level of internal control of the unit.
(2) Adhere to the principle of importance. On the basis of comprehensive evaluation, the basic evaluation of internal control should pay attention to important business matters and high-risk areas, especially key areas and key positions involving internal power concentration, and strive to prevent possible major risks. When selecting evaluation samples, each unit should give priority to the business involving large amount and high frequency according to its own actual situation.
(3) Adhere to the problem-oriented principle. The basic evaluation of internal control should focus on the weak links and potential risks in the internal management of the unit, especially the risk events that have occurred and their handling and rectification, and clarify the direction and focus of the establishment and implementation of internal control of the unit.
(4) Adhere to the principle of adaptability. The basic evaluation of internal control should be based on the actual situation of the unit, adapt to the business nature, business scope, management structure, economic activities, risk level and its internal and external environment, and adopt objective indicators based on the basic facts of the unit to evaluate.
Three. primary mission
(1) Organizing mobilization. All administrative institutions should start the basic evaluation of internal control in their own units in mid-September, 2065438+2006, study and formulate implementation plans, widely mobilize and carefully organize all units under their jurisdiction to actively carry out the basic evaluation of internal control.
(2) Evaluate. All administrative institutions shall, before the end of September 20 16, according to the requirements of this implementation plan, take the Internal Control Standard of Administrative Institutions (for Trial Implementation) (Caijing 2 1 [2065438]No.) as the basis, and under the direct leadership of the main person in charge of the unit, in accordance with the Scoring Table of Basic Evaluation Indicators of Internal Control of Administrative Institutions and its filling form.
(three) the evaluation report and its use. Each unit shall report the basic evaluation report of internal control, including evaluation score, deduction, special explanation and next work arrangement, etc., to the main person in charge of the unit, so as to clarify the key points and improvement direction of the next internal control construction of the unit and ensure the successful establishment and implementation of internal control before the end of 20 16. Each unit can compare the basic evaluation score of its internal control with other units of the same type, find out the shortcomings and gaps of its internal control construction through comparison, and make targeted improvements to further improve the level and effect of internal control.
All units shall, on the basis of the basic evaluation of internal control of departments at the same level and subordinate units, make a comprehensive evaluation of the basic situation of internal control of their own departments, form a basic evaluation report of internal control of their own departments (see Annex 4 for reference format), and report it to the county finance bureau as an important part of the final report of 20 16.
(4) Sum up experience. All units shall submit a summary report on the basic evaluation of internal control to the town finance office before 201610. The summary report includes the experience, achievements, existing problems, work suggestions and typical cases of the basic evaluation of internal control in this unit.
Four. Related requirements
(1) Strengthen organizational leadership. Established a leading group for the basic evaluation of internal control of administrative institutions in Toutuo Town, Yuexi County (the list is attached, annex 1), which is responsible for organizing and implementing the basic evaluation of internal control in our town. All administrative institutions should fully understand the significance of doing a good job in the basic evaluation of internal control, and earnestly strengthen the organization and leadership of the basic evaluation of internal control in their own units. On the basis of establishing and implementing internal control, carefully compare and fill in the basic evaluation form and evaluation report of internal control truly and completely.
(2) Strengthen publicity and supervision. The town finance office should strengthen the publicity and supervision of the basic evaluation of the town's internal control. Do a good job in publicity and information reporting, summarize basic evaluation forms and evaluation reports, and sum up experiences and achievements. It is necessary to strengthen the supervision and inspection of the progress and evaluation results of the basic internal control evaluation of administrative institutions in the town, and ensure that the establishment, implementation and basic evaluation of internal control in the town are completed on schedule.
(3) Strengthen coordination and linkage. In accordance with the spirit of the document "Implementation Opinions of Audit Office of Anhui Province on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions" (Caishui [2065438] No.212), it is necessary to strengthen consultation and information sharing, coordinate linkage, establish a joint working mechanism, increase publicity, popularize advanced experiences and practices, give play to the leading role of advanced units, and jointly promote the basic evaluation of internal control.