Strengthen the next internal control work plan 1 In order to further promote, guide and promote the establishment and implementation of internal control in all units in the city, Suzhou Finance Bureau recently issued the Implementation Plan for Basic Evaluation of Internal Control in Administrative Institutions to ensure that the basic evaluation of internal control is implemented.
The "Implementation Plan" clarified the work objectives, basic principles, main tasks, time nodes, publicity and supervision and other specific measures and related requirements, strengthened organizational leadership, and set up a leading group with the leaders in charge of the Municipal Finance Bureau as the team leader and the heads of accounting, budget, treasury and other relevant departments as members to do a good job in pre-deployment, departmental coordination, progress tracking, guidance and supervision.
The "Implementation Plan" clearly requires that all counties (districts) and departments should start the basic evaluation of internal control in their own regions and departments in mid-July of 20xx, study and formulate implementation plans, and extensively mobilize and carefully organize all units under their jurisdiction to actively carry out the basic evaluation of internal control; All administrative institutions shall, before the end of September 20xx, organize the basic evaluation of internal control according to the requirements of these Measures and the Internal Control Standard of Administrative Institutions (for Trial Implementation); Each unit shall report the basic evaluation report of internal control, including evaluation scores, deduction points, special instructions and the next work arrangement, 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 smooth completion of the establishment and implementation of internal control before the end of 20xx.
Next Work Plan for Strengthening Internal Control 2 10 10/0/day, the Provincial Department of Finance issued the Implementation Opinions on Basic Evaluation of Internal Control in Administrative Institutions on the basis of the Opinions on Comprehensively Promoting the Implementation of Internal Control in Administrative Institutions, and decided to promote the establishment and implementation of internal control in administrative institutions in the province by the end of 20xx.
In view of some units' insufficient attention to internal control construction and weak awareness of risk prevention, the internal control system needs to be further improved; Although some units have established a relatively perfect internal control system, they lack effective implementation means and measures, and the relevant requirements cannot be implemented. In August, the Provincial Department of Finance issued the "Opinions on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions in the Province", requiring administrative institutions in the province to establish and improve the internal control system and strengthen internal process control in accordance with the four principles of comprehensiveness, importance, checks and balances and adaptability; Establish internal control reporting system to promote the disclosure of internal control information; Promote the informatization construction of internal control and ensure the implementation of the system; Establish and improve the supervision, inspection and self-evaluation system of internal control, so as to achieve the work objectives of ensuring legal compliance of economic activities, ensuring the safe and effective use of state-owned assets, ensuring the authenticity and integrity of financial information, and effectively preventing fraud and corruption.
The Provincial Department of Finance clearly requires that administrative institutions at all levels must establish a "number one" responsibility system, set up internal control leading institutions, set up internal control functional departments or determine the lead departments, clarify the division of labor and responsibilities of various departments, posts and related staff, actively coordinate with various departments and posts, make full use of modern technical means, find out the risks of unit economic activities and formulate risk response strategies. At the same time, led by the audit department or discipline inspection and supervision department of the unit, the internal control supervision and inspection and self-evaluation of the unit are carried out regularly, and a manual of internal control norms of the unit is formed and fully promoted on time.
Units that establish and implement internal control shall conduct self-evaluation on the comprehensiveness, importance, checks and balances, adaptability and effectiveness of the internal control system, and do a good job in revising and rectifying the existing problems, further improve the system and ensure the effective implementation of internal control; Units that have not established internal control or have an imperfect internal control system must complete the establishment and implementation of internal control before the end of 20xx.
In order to ensure the comprehensive promotion of the internal control construction of administrative institutions, municipal finance bureaus and departments should comprehensively start the basic evaluation of internal control of local (departmental) units in mid-September, 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. 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 smooth completion of the establishment and implementation of internal control before the end of 20xx. Units that practise fraud in the evaluation process and whose evaluation results are untrue will be seriously investigated for their responsibilities once verified.
The next step is to strengthen the internal control work plan 3. In order to standardize the internal control of the school and improve the management level of the school, according to the requirements of the spirit of the document, this plan is specially formulated to better build the internal control of the school.
First, set up a leading group
The leading group has an office, with Fan Si as the director of the office and Liu Gang as the deputy director of the office, responsible for handling daily affairs.
Two, the establishment of rules and regulations, the establishment of mutual supervision mechanism.
1, establish the system of school expenditure budget and final accounts.
At the beginning of each year, the finance office and the general affairs office make the overall budget of the school. The school team will study and determine the specific amount of school expenses, and finally get the final report at the beginning of the year. Then the school supervisory Committee is responsible for supervising the income and expenditure.
At the end of each year, the school expenditure final accounts system is implemented, aiming at summarizing the annual income and expenditure, use and work gains and losses as a guide for the next year's budget and final accounts.
2, the establishment of school financial examination and approval system.
All the expenses of the school are raised by the office and budgeted. Then submit it to the leaders in charge, and then submit it to the school team for discussion and decision. Finally, the school supervision Committee is responsible for supervision and strictly follows the budget.
3. Establish a school procurement system.
The establishment of the school procurement team should be composed of more than six people. For the materials that need to be purchased, each office of the school will make a specific plan and submit it to the leader in charge for review, and then the leader in charge will submit it to the team to study and decide whether to purchase. Finally, the leaders in charge are responsible for the examination and approval of the relevant departments of the Education Bureau, and then the procurement team will implement it.
4, the establishment of school project management and school buildings, equipment maintenance system.
The vice principal in charge of school project management is responsible for setting up a project management team headed by the principal to supervise the quality, safety and progress of the project in the whole process to ensure the safety and qualification of the project.
School building maintenance and equipment maintenance: establish contract management control system. Strictly implement the project examination and approval system, and put an end to building more in less batches or building less in more batches.
5. Establish and improve the management system of people's livelihood funds.
People's livelihood funds include nutritious meals and living allowances for poor students. Establish a special fund system and deal with it in time. Establish an inspector system, transfer funds to students' accounts in time after the funds are in place, so that students can enjoy the national funding policy in time.
6. Establish a supervision mechanism and improve the supervision of the internal control mechanism of the school.
(1) set up an inspection team.
(2) Announce the supervision telephone number.
7. Establish a system in which principals are not directly responsible.
The principal of the school is responsible for the overall situation, and the vice principal is responsible for the specific work.
The school office works directly under the principal Dai Hui.
The school's financial work, general affairs work and safety work are in the charge of vice president Fan Si.
Liu Gang, vice president, is in charge of school party affairs, trade union work and women's committee work.
Zhao, the vice principal, is responsible for the education of the school.
The school's political education, team work, health and other work is the responsibility of Vice President Wang Fu.
Third, carry out departmental coordination and supervise the work flow.
1, school infrastructure and school building maintenance:
The general affairs office puts forward a plan, and then the vice president in charge submits it to the school-level team meeting for study and obtains the final plan. Finally, after being signed by each team, it will be reported to the Education Bureau for more than 20,000 yuan according to the procedures and regulations, and the General Affairs Department will be responsible for the implementation after approval; No more than 20,000 yuan shall be executed by the General Affairs Office. After the project is completed, the general affairs department will make a payment list, which will be submitted to the first-level team meeting for discussion by the vice president in charge. After the final signature, the vice president in charge will hand over the relevant materials to the school finance office for specific payment. So as to supervise the whole process and achieve the purpose of internal control.
2. Procurement work:
First of all, the school set up a purchasing team headed by the principal to be responsible for purchasing.
Items to be purchased by each office: the office puts forward a plan, and the vice president in charge submits it to the team to study and decide whether to buy it. Then the purchasing team implements the purchase according to the policy. After purchasing, the purchasing team will pass the specific acceptance and hand it over to the office for use, and the assets will be managed by the school asset management personnel in accordance with the regulations.
When purchasing, if it is a government procurement project, it should be strictly submitted to the procurement office of the Education Bureau. If the project is self-purchased, the purchasing team will operate according to the requirements of inquiry. Thereby achieving the purpose of internal control. "
3. Fund management:
First of all, any department of the school except the finance office is not allowed to charge any funds.
Expenditure work, earmarking, specific supervision by the accounting office. Ensure that every penny of the school's expenditure can be effectively supervised.
Four. work arrangement
1, 20xx 1 5 held the kick-off meeting of ling town Central Primary School. Fully start internal control.
(1) Establish an internal control leading group.
(2) Arrange and deploy specific work, and define the work authority and responsibilities of each office.
(3) Learn the work flow, and put an end to the situation of exceeding authority and not working in place.
(4) Set up an internal control supervision team, which is responsible for supervising the implementation of relevant work, giving guidance on the shortcomings in the work and earnestly urging the problems arising in the work.
2.20xx in March, held a meeting of all teachers to report the implementation and operation of internal work.
3.20xx September 1 day, hold a level-1 or above level-2 team meeting, report the internal control work, review and criticize the lack of work, and make specific arrangements for next month's work.
4.20xx 1 1 month, report the internal control work, review and criticize the shortcomings in the work, make specific arrangements for the work next month, and arrange the inspector group to conduct a comprehensive inspection of the work in 20xx.
5. In 20xx65438+February, arrange the leading group to make an annual report on internal control and arrange the annual work of 20xx. The inspection team made an inspection report on the internal control work this year.
V. Publicity and submission of relevant materials
1. The school office is responsible for publicity and reporting, and is specifically responsible for the specific reporting of this work.
2. The Office of the Leading Group for Internal Control is responsible for submitting information to the higher authorities.
Strengthen the next internal control work plan 4 I. Guiding ideology
In accordance with the requirements of reform and innovation, simultaneous punishment and prevention, overall consideration and key construction, we will strive to form a school power operation mechanism with system confirmation, scientific decentralization of power, public display of power and real-time monitoring, so as to provide a strong political guarantee for in-depth implementation of the strategy of promoting education through scientific research, vigorously promoting research-based teaching and promoting the harmonious and sustainable development of school science.
Second, the work objectives
1, overall goal
Strengthen the awareness of risk prevention, establish an endogenous mechanism of self-inspection, active prevention and control, and continuous improvement, and finally achieve the goal of preventing corruption from the source.
2. Specific objectives
(1) arrived at six locations: administrative authority was cleared; Find the location of risk source (point); Preventive measures are in place; Responsibility for prevention is put in place; Long-term internal control mechanism is in place; Administrative efficiency has been improved in place.
(2) Forming six internal control mechanisms: target control (no accidents or cases of violation of discipline and law by cadres); Horizontal control (forming a post responsibility system with clear responsibilities, scientific management and strong constraints, and appropriately decomposing and balancing hot posts and important powers); Vertical control (forming an internal vertical monitoring system); Process control (forming a restrictive relationship between power operation links, monitoring the high-risk links of power operation in real time, and forming a monitoring system); Early warning control (regular warning education, administrative risk early warning); Audit control (regular internal audit).
Three. Work content and implementation steps
(a) the establishment of internal control institutions, in-depth publicity and launch.
1. Establish internal control mechanism. Provide organizational guarantee for the construction of internal control mechanism.
2. Carry out in-depth publicity and delivery. With the goal that all cadres in party member know, are familiar with and participate in internal control, we will carry out in-depth publicity and education activities on the construction of internal control mechanism and vigorously publicize the significance of the construction of internal control mechanism.
3. Formulate the implementation plan for the construction of internal control mechanism. When formulating the plan, carefully absorb the valuable opinions and suggestions in the suggestions and suggestions activities; After the plan is formulated, it is necessary to solicit opinions from the masses and constantly improve the plan.
(2) Clean up the administrative authority and optimize the power operation process.
1. Clean up the administrative power and prepare the power list.
According to the actual situation of the school, the scope of management authority cleaning includes:
(1) Various internal management rights, including organization and personnel management (cadre selection, new teacher recruitment, teacher transfer, professional title evaluation, evaluation, etc.). ), financial management (official reception, use of funds, engineering construction, etc. ), asset management (commodity procurement, daily office supplies management, fixed assets management, etc. ), as well as important decisions (policy formulation, project establishment, asset disposal, etc.
(two) other administrative law enforcement rights and internal affairs management rights implemented according to law.
2. Optimize the power operation process and improve the organizational rules and procedures.
Based on the basic principles of legality, simplicity, convenience for the masses and supervision, we should optimize the path of power operation and improve the efficiency of internal control. Ensure the checks and balances between links and personnel, so that the decision-making power, law enforcement power and management power are under strict internal control and monitoring.
(three) adhere to the linkage, investigation of administrative risks.
Risk refers to the possibility of corruption in the exercise of power, performance of official duties or daily life of cadres in party member. Specific requirements of the investigation:
1, check by post, check by link. It is necessary to implement the risk investigation work in every specific post, every power of the post and every link of the power operation, expand the breadth and depth of the investigation, think about hidden dangers and problems as seriously as possible, and strive to find the risk sources (points) comprehensively, meticulously and accurately. On the basis of general investigation, it is necessary to highlight the risk investigation of key posts, important power projects and key links of power operation.
2. Clear search method. Combine self-seeking, mass help, leadership and democratic evaluation, and organize all party member cadres and teaching staff to participate in finding risks, so that everyone can find risks and formulate preventive measures.
Specifically, it mainly starts from three aspects:
(1) Find out the links that have been involved in illegal and disciplinary cases as risk points;
(2) Identify the links with high potential risks as risk points, although there are no cases at present;
(3) There will be risks of emergencies, and the links that other regions and other units have taken preventive measures at present are identified as risk points.
3. Standardize the search steps. The investigation of risk points should be carried out according to six steps: every cadre and teaching staff should check the department heads of the school, lead all the staff to focus on the preliminary examination of the department heads, the second examination of the internal control Committee, listen to the opinions of the democratic management Committee, and the collective final confirmation of the unit leadership, so as to complete the steps and ensure the quality.
4. Highlight the key points. Focus on five types of risks: ideological and moral risk, system risk, post responsibility risk, business operation risk and interpersonal relationship risk.
(1) Moral hazard. Find out whether to ignore the provisions of the disciplinary system, whether to constantly make small mistakes and abuse the space of discretion, and often make irrational decisions; Whether to report or deliberately conceal the important official duties and business handled by individuals as required; Whether it often exerts influence on work that does not fall within its jurisdiction; Whether to tolerate violations of discipline and law in a silent way, or not to respond appropriately to suspicious phenomena; Whether frequenting high-end entertainment and consumption places or unhealthy activity places, people or their families have reflected their disorderly life behavior.
(2) Institutional risk. Combined with management authority, understand whether the internal control system of undergraduate course room is specific and effective, and whether it covers the whole process of official or business activities and power operation. In particular, it is necessary to investigate those risk sources (points) that are not concerned and have no institutional constraints, and ensure that key nodes involving authority and interests can be effectively regulated and constrained by the system.
(3) Post responsibility risk. Combined with job responsibilities, focus on collective decision-making behavior and possible risks in the implementation of rules of procedure.
(4) operational risks. Combined with the characteristics of business work, find out the problems that are easy to occur in the operation of various business processes.
(5) the risk of interpersonal communication. Combined with their own authority, find out whether they have too close contact with clients and often eat and drink together; Whether to accept consumption risks such as banquets and entertainment that may affect the fair execution of official duties.
5, the establishment of clean government risk sources (points) information base. All kinds of risk points identified should be carefully analyzed and evaluated, and the risks should be sorted according to the probability of risk occurrence and the degree of harm and loss, and divided into three levels: high, medium and low. According to the requirements of comprehensive content, clear description and concise language, the risk points are registered and classified one by one, and the problem types, manifestations, reasons, risk levels and the positions and personnel involved are listed one by one, and a risk ledger is established to form the risk information database of the unit.
(four) to develop preventive measures to clean up the integrated system.
1, and formulate risk prevention measures. For each risk source (point) found, the causes of risk are deeply analyzed, and specific and effective preventive measures are formulated one by one according to the requirements of preventive measures for risk points.
2. Improve the rules and regulations. Clean up and integrate the original system, creatively modify and supplement it according to the new situation and new requirements, reconstruct various rules and regulations of internal control of unit power, compile the internal control system into a book, and form an institutional system.
Focus on strengthening the restriction and supervision of major decisions, the appointment and removal of cadres and personnel deployment, the use of funds and the management of goods, and manage people, affairs, money and goods with a complete internal control system.
3. Continuously update the internal control mechanism.
(V) Do a good job in inspection and evaluation to ensure the effectiveness of internal control.
1, normal self-examination and self-correction. When problems are found, it is necessary to promptly hold accountability for violations of discipline and discipline, and urge the inspected objects to rectify.
2, regularly accept special evaluation.
3. Seriously implement the accountability system.
Verb (abbreviation for verb) job requirements
1, strengthen leadership and implement responsibilities. Promoting the construction of internal control mechanism is an important task in the construction of anti-corruption system, and it is necessary to implement work responsibilities at all levels in accordance with the requirements of the responsibility system for building a clean and honest party style.
2. Highlight key points and make overall arrangements. According to the requirements of the "Implementation Plan" of the County Bureau, we should carefully arrange the work in each stage and make steady progress step by step to ensure that all work measures are put in place.
3. Learn from and explore innovation. Constantly enrich the content and form of internal control mechanism construction, and constantly accumulate the typical experience of internal control mechanism construction in departments to form the characteristics of internal control mechanism in schools.