According to the requirements of the audit implementation plan, each audit team takes economic responsibility as the main line, based on the audit of financial revenue and expenditure, focusing on the decision-making, management, implementation and supervision of economic activities during the county magistrate's tenure, and adopts a combination of audit and audit investigation to focus on checking the county government's implementation of financial, economic and social security policies formulated by higher-level governments and relevant departments; The legality of major local economic policies and fiscal and taxation policies formulated by the county government; Decision-making procedures and expected benefits of major investment projects of the county government; The completion of the fiscal and economic development plan targets set by the county government every year; The authenticity of county-level fiscal revenue and expenditure and government debt final accounts; Management and use of extra-budgetary funds, special financial funds (funds) and financial subsidy funds at higher levels; The county magistrate audited or investigated the compliance with financial discipline and honesty and self-discipline of county government departments such as county government office and county finance bureau 13. For related audit matters, make full use of the audit data of the audit departments of xx city and xx county on the financial final accounts and budget implementation of the county government. And take the way of holding symposiums and individual conversations, listen to the opinions of relevant departments and leaders on the work of xx and the county government, and achieve certain results. The audit situation is now reported as follows:
I. Basic information of xx position
(1) xx19991From June 2002 to February 2002, he served as the county magistrate of XX County People's Government and was transferred to xxx in October 2003. According to the working rules of xx county people's government and the division of labor of county leaders, the county people's government implements the county magistrate responsibility system, and xx presides over the overall work of the county government, in charge of personnel, establishment, finance, national tax, local tax and armed work. Responsible for convening and presiding over the executive meeting of the county people's government, the plenary meeting of the county people's government and the county magistrate's office meeting.
(2), the overall situation of county financial revenue and expenditure.
According to the financial statements made by the county government to the county people's congress from 1999 to 2002, the results of fiscal revenue and budget implementation at the county level in each year are as follows:
1999 county-level financial resources (available) are xxx million yuan, including: available income of xxx million yuan in the current year (county-level income of xxx million yuan), special subsidy of xxx million yuan from higher authorities, balance of use carried forward from last year (carried forward for use) of xxx million yuan, and net balance of xxx million yuan from last year (including net balance of townships of xxx million yuan). 1999, the actual expenditure of the county finance was xxx million yuan, and the balance of income and expenditure at the end of the year was xxx million yuan, of which, the expenditure carried forward to the next year was xxx million yuan (especially xxx million yuan) and the net balance was xxx million yuan. The fiscal balance of the year.
In 2000, the county-level financial resources (available amount) were xxx million yuan, including: available income of xxx million yuan in that year (county-level income of xxx million yuan), special subsidy of xxx million yuan from higher authorities, carried-over use balance of xxx million yuan (special xxx million yuan) from last year, and net balance of xxx million yuan from last year (including township net balance). In 2000, the actual fiscal expenditure of the county was 1 10,000 yuan, and the balance of xxx revenue and expenditure at the end of the year was 1 10,000 yuan, of which: the expenditure carried forward to the next year was 1 10,000 yuan (special carry-over 1 10,000 yuan), and the net balance was 1 10,000 yuan (including villages and towns/kloc
200 1 year, county-level financial resources (available amount) xxx million yuan, including: available income xxx million yuan (county-level income xxx million yuan), superior special subsidy xxx million yuan, carry-over use balance (carry-over use amount) xxx million yuan (special xxx million yuan), last year's net balance xxx million yuan (including township net balance), and carry-over funds xxx million yuan. In 200 1 year, the actual fiscal expenditure of the county is xxx million yuan, and the balance of income and expenditure at the end of the year is xxx million yuan, of which: the expenditure carried forward to the next year is xxx million yuan (specially carried forward to xxx million yuan), the net balance is xxx million yuan, and the fiscal deficit in that year is xxx million yuan.
In 2002, the county-level financial resources (available amount) was RMB xxx million, including: income of that year was RMB xxx million (county-level income was RMB xxx million), special subsidy of higher level was RMB xxx million, balance of use carried forward from last year was RMB xxx million, and carry-over funds were RMB xxx million. In 2002, the actual expenditure of county finance was xxx million yuan, and the balance of payments reached xxx million yuan at the end of the year, including: carrying forward the expenditure of xxx million yuan to the next year (especially carrying forward xxx million yuan), the net deficit was xxx million yuan, and the financial deficit of that year was xxx million yuan.
Second, the basic situation of xxx's performance and the county's financial revenue and expenditure after the audit.
(I) Basic information on xxx's performance of duties
During xxx's tenure, under the leadership of the superior Party committee, government and county party committee, unite and lead the members of the county government team to manage the county's economic, social and administrative work and organize its implementation? Agricultural county, industrial county, project county and circulation county? The mode of economic development focuses on adjusting and optimizing the economic structure, focusing on the development of industrial enterprises, vigorously accelerating project development, strengthening infrastructure construction, constantly promoting various reforms, accelerating the construction of circulation system, cultivating and developing the non-public economy, and promoting the implementation of various tasks. Policies to support the development of industrial and industrial processing parks have been issued successively; Support the development of non-public economy; Promote the development of forestry and bamboo industry; Accelerate infrastructure construction; Promote the cultivation of tax sources and change the financial management system of villages and towns; Do a good job in developing characteristic economy; Create a relaxed environment and other policy measures. And take measures such as strengthening the target responsibility system assessment and implementing county leaders' hanging points for key projects to strengthen the implementation of measures. Attach importance to the construction of public facilities. In recent years, we have completed a number of social development projects, such as rural power grid transformation, urban defense project construction, county hospital outpatient building, county Chinese medicine hospital building, xxx bus station, xxx library, xxx No.1 middle school and experimental primary school new teaching building construction. Over the past few years, the county government has been able to seriously implement the requirements of the higher-level government, attach importance to enterprise pension insurance, unemployment insurance and minimum living security, and basically pay them in full and on time. Can better complete the environmental pollution control targets issued by provinces and cities, and basically implement the environmental protection approval system for new projects.
However, during his tenure, he suffered two catastrophic floods and a serious freezing disaster, which caused huge losses to the county economy. County-level state-owned enterprises have suffered serious losses and the pressure of reform has increased; With the implementation of the national ecological forest protection policy, the municipal government levied a special tax on bamboo and wood, which reduced the fiscal revenue; At the same time, due to the continuous introduction of the capital increase policy in recent years, the rigid wage expenditure has increased, and the county-level finance cannot meet the timely and full cash of the capital increase policy. In the past four years, the accumulated unpaid and unfulfilled central and provincial wage adjustments have reached xxx billion yuan, and there are wage arrears in different degrees in the towns and villages. ? xxx？ The case also had a certain impact on the work of the county government, making the work more difficult. On the other hand, due to the county government's insufficient reform of county-level state-owned enterprises, county-level state-owned enterprises, especially forest industry enterprises, are in serious debt and have difficulties in operation; The county party committee and county government also failed to arrange the fiscal revenue budget realistically in the year of catastrophe, and failed to fully consider the actual situation of XX economic development when arranging the fiscal revenue budget, which led to the failure to complete the fiscal revenue task of counties and townships, and completed the task by means of false collection and tax padding, resulting in the inflated fiscal revenue at the county level, high per capita financial resources and inability to enjoy provincial transfer payment subsidies. Although the county government has taken some measures such as attracting investment and project development, the results are not obvious. The county economy lacks leading enterprises and backbone enterprises, and the county fiscal revenue lacks stamina. From the analysis of fiscal revenue and tax revenue in recent years, the fiscal revenue at county level has not increased compared with 1998, and the budget implementation result is a deficit. From 1999 to 2002, the fiscal deficit increased by xxx billion yuan. The county government's implementation of national financial and economic policies is not in place, and financial supervision is not strong enough. The county finance and relevant departments withheld the payable provincial income, and the confiscated income was transferred back in proportion and directly retained, which was not strictly enforced? Two lines of revenue and expenditure? Management, financial payable funds are not fully included in the budget and financial account management, stranded in finance and departments for cardiopulmonary bypass, misappropriation of provincial special funds and other issues. In 2002, the provincial finance readjusted the financial system of cities and counties, and the county government realized the harm of inflated fiscal revenue to XX economy. In order to win the transfer payment subsidy, the Provincial Department of Finance took the initiative to check and verify the fiscal revenue of XX County, and re-approved the fiscal revenue, but the provincial finance did not give a reply.
The audit results show that xxx county should be responsible for falsifying fiscal revenue and implementing the relevant national fiscal and taxation policies in the past four years; The total fiscal revenue has not increased, and it is directly responsible for approving expenditures and lending financial funds in violation of regulations.
Judging from the data involved in the audit, it is not found that xxx individuals have violated the rules of honesty and self-discipline in the economic aspect.
(two) the audited county fiscal revenue and the county fiscal year budget implementation results.
1998 The general budget balance is xxx million yuan, of which the carry-over balance is xxx million yuan and the net balance is xxx million yuan. County budget revenue 1998 is xxx billion yuan. After auditing by the Audit Bureau of xxx City, it was found that the county finance inflated the budget revenue by xxx million yuan, while the actual county budget revenue 1998 was xxxx million yuan. If the inflated budget revenue is deducted, the deficit is xxx million yuan.
1999, the county finance inflated the budget revenue of xxx million yuan, 1999, the actual general budget revenue of xxx million yuan, only XX% of the budget at the beginning of the year was completed. X% lower than the previous year. 1999 county's financial resources (available) are xxx million yuan, and 1999 county's actual financial expenditure is xxx million yuan. If the inflated budget revenue is deducted, the fiscal deficit of that year is xxx million yuan, and the accumulated deficit is xxx million yuan.
In 2000, the county finance inflated the budget income by xxx million yuan, and the actual general budget income in 2000 was xxx million yuan, only XX% of the budget at the beginning of the year was completed. An increase of X% over the previous year. In 2000, the county financial resources (available) were xxx million yuan, and the actual expenditure of county finance in 2000 was xxx million yuan. If the budget revenue was inflated by xxx million yuan in that year, the fiscal deficit was xxx million yuan in that year. Accumulated loss of xxx million yuan
In 200 1 year, the county finance inflated the budget income by xxx million yuan, and the actual general budget income in 200 1 year was xxx million yuan, only XX% of the budget at the beginning of the year was completed. X% less than the previous year. In 200 1 year, the financial resources (available) at the county level are xxx million yuan, and the actual fiscal expenditure at the county level in 200 1 year is xxx million yuan. If the inflated budget income of xxx million yuan and inflated funds of xxx million yuan are deducted, the fiscal deficit of that year will be xxx million yuan, and the accumulated deficit will be xxx million yuan.
In 2002, the county-level financial resources (countable) were xxx million yuan, the actual financial expenditure in 2002 was xxx million yuan, and the county-level income in 2002 was xxx million yuan. After deducting the inflated budget income of xxx million yuan, the actual general budget income of xxx million yuan in 2002 was only XX% of the budget at the beginning of the year. An increase of X% over the previous year. After deducting the illegally transferred afforestation funds of xxx million yuan and unemployment insurance benefits of xxx million yuan, the fiscal deficit of that year was xxx million yuan, and the accumulated deficit was xxx million yuan.
From 65438 to 0999 to 2002, the new deficit was xxx billion yuan.