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The author:(作者)qqpublished in(发表于) 2014/6/26 7:58:36 Institute of physics repeatedly declare the project obtain funds 6.06 million
CAs 2013 budget performance and other financial income and expenditure audit results
According to the People's Republic of China audit provisions of the Act from December 2013 March 2014, the Audit Commission of the Chinese Academy of Sciences 2013 budget performance and other financial income and expenses audits were conducted, focusing on auditing at the same level and belongs in a hospital, the ecological environment research center, Institute of physics, the Institute of atmospheric physics (hereinafter referred to as physics, Ecology Center, the atmosphere) and 6 units, conduct an extensive audit and related issues.
A basic condition
CAs budget units at the Central Government level, departmental budget by the Court at the same level and 127 level two consists of the budgets of the budget unit. Treasury approval, Chinese Academy of Sciences in 2013-sector funding budget expenditures 3 303 6.974 million Yuan, accounts of the Chinese Academy of Sciences (draft) reflect the current year expenditures 2 466 4.7206 million yuan in financial allocations, differences between their departmental budgets and execution results totaled 837 2.2534 million Yuan, the circumstances and causes of the differences see table 1.
Present audit level of CAs and subordinate unit 2013 expenditures amounted to 156 8.3231 million yuan in financial allocations, 4.75% per cent of total sector funding expenditures. Audit identified in budget implementation does not conform to the provisions of 35 9.6987 million the amount of the financial system, and 2.5588 million yuan in 2013, 24; other issues of financial revenue and expenditure is not consistent with the financial regulations the amount of 60.5694 million Yuan. The above issue to 2013 budget execution results of the CAs, as illustrated in Schedule 2.
Audit findings indicate that CAs at the same level and to the audit units in 2013, estimates of budget execution in general compliance with the Act and related laws and regulations, financial management and accounting in accordance with accounting Act and related regulations, the prior year audit found positive were corrected.
Second, the audit found that problems
(A) the major problems in the implementation of the budget.
1. National nanoscience Center (hereinafter referred to as nano-Centre) completed project budget for 2012, arbitrage funds 9.12 million Yuan; 2009 repeated declarations by the physics project, arbitrage funds 6.06 million Yuan.
2.2008 years affiliated Center for nano-and Semiconductor Research Institute (hereinafter referred to as semiconductor), atmospheric, physics, Ecology Center by expanding the scope of expenditure, and projects in basic medical expenses, expenses not related to the cost of expenditure 15 8.2684 million Yuan, 57.5759 million yuan in 2013.
3.2013, owning physical is not strictly perform the agreement, from the zero balance accounts in advance to the holding company to pay for equipment 9.3515 million Yuan.
4. by the end of 2013, belongs to the atmosphere and physical all 667 projects should be finished not finished, with a value of 31.9005 million dollars; Center for nano-and atmospheric of all 209 concluding program did not settle in time, with a value of 66.6899 million dollars.
5.2013, belongs to physics does not implement the Government's centralized purchasing, property management services and procurement of office furniture, with a value of 11.1592 million dollars.
End of 6.2013, responsible ECO-Center labour, Commission business expenses in the financial statements is not real, with a value of 56.1898 million dollars.
Go abroad on business (border) problems in management.
(1) in 2013, belongs to physics and atmospheric of all 102 people in with no documents abroad task private passport holders to perform abroad tasks; physics, atmospheric, ecological Centre 8.8447 million Yuan for the over-budget expenses abroad; at the same level and responsible ECO-Center 7 went abroad (border) groups in non-site ticket purchase airline tickets;
(2) in 2012 and 2013, belongs to the ecological Center of 3 going abroad (territory) group, 2 any additional country missions and 9 any additional visits to cities and 21 extended stay a total of 79 days overseas without authorization; unauthorized organization of double-group, invited the National Natural Science Foundation of 1 staff members hold private passports respectively visited United States, and Canada, Bear the cost of its overseas 41,200, 2013 24,600; 2 group group of standard costs for expenses abroad 86,800, 2013 24,600; 2013 abroad cost 61,000 Yuan passed on to affiliated units ecological society of China bear.
8. by the end of 2013, the ultra-establishment of arming with 17 vehicles owned semiconductor 2011 irregular possession of shares the company official cars by 2, 1 of which exceed the standard; no budget for 2012 to physical purchase of 762,000 worth of 3 corporate vehicle, and does not perform the centralized government procurement.
9. the problems in the management of the Conference:
(1) in 2013, the level 4 class II meeting of the unapproved; belongs to physics 4 meeting of the non-certified restaurant, spend $ 263,500 Yuan, 2 of which a Conference was held in a five-star hotel;
(2) in 2013, belongs to the atmosphere will be 1 second half of the seminar agenda held on a cruise, 260,200 dollars costs borne by charges for meetings and corporate sponsorships;
(3) in 2013, 28 employees of responsible ecological Center commissioned travel service investigation in Yixing, Jiangsu Province, 4 days Beijing Tour 1 day, spend $ 149,200 dollars, which shall be paid 100,000-dollar fee on behalf of the Conference;
(4) in 2013, belongs to the physical registration fee charged by 64,200 dollars did not include the statutory books of account;
(5) by the end of 2013, belongs to Semiconductor International Conference will be held in accounts ledger 2010 registration fees and advertising fees charged 426600 Yuan, total labour costs for employees, Office supplies and other expenses.
In addition, CAs 2.243 billion yuan in early 2013 budget is not divided into specific projects and the implementation units.
(B) the main problems existing in other financial income and expenses.
1.2013, belongs to physics, semiconductors, the Ecology Center 9 units of some leading office space exceeds standards set by the State 50%, in which physical and ecological Center main responsible real estate amounted to 242 square meters of office space, but reported to the Chinese Academy of Sciences 49 sqm.
2.2012 years without Treasury approval level approval belongs to the atmosphere by dismantling their own worth 10.9551 million Yuan building belongs to Physics without the approval of the building should be demolished bungalows storey extension, 2.97 million yuan of expenditure; Institute of geology and Geophysics, scientific research office building for change of land use, outside of the project budget for payments to private enterprise "planning the process of examination and approval service fee" 4.66 million Yuan.
3.2011 years to 2013, belongs to physics and atmosphere that the purchase of a 2.9404 million element is not included in the fixed asset management, which in 2013 180,400.
4. by the end of 2013, 2012 has been put into use by owning physical infrastructural project did not go through the final financial accounts, actual expenditures exceeding estimates of 21.3124 million Yuan, fabricating any hospitality business in the project, and use substandard invoices for reimbursement of 154,000 dollars.
5.2011 years belongs to Physics without competitive bidding or by piecemeal to avoid competitive bidding procurement of goods, services and works, relates to the amount of 12.2281 million dollars; in 2013 in a situation without project measurement results under project 3 million Yuan.
6.2012, owned semiconductor 1.2804 million yuan of public housing rents charged by failing to pay property tax, sales tax and extra charges.
7.2009 by 2013, without approval of the party, college level, Beijing Branch, Shenyang branch of individual leading cadres in enterprises of Chinese Academy of Sciences part-time, receive the allowance amounts to 1.069 million Yuan, in 2013, 252,000 dollars.
Three, audits and recommendations
On the above issues, the Audit Commission has issued an audit report, audit decisions issued according to law. On guise funds problem, requirements recovered funds, into yihou annual budget; on ahead of paid equipment paragraph problem, requirements according to agreement paid payments; on violations expanded expenditure range problem, requirements units adjustment accounting accounts and accounts (draft), specification costs management, timely processing funding balances; on research project management not specification problem, requirements timely handle knot problem checkout; on not by provides executive government procurement problem, requirements strictly Executive related provides; on accounts report not real problem, requirements adjustment accounting accounts and accounts (Draft); on due to public abroad (border) fee and corporate with car exists of problem, requirements corrected processing, strengthened due to public abroad (border) and corporate with car management; on conference fee exists of problem, requirements corrected processing, held related personnel responsibility; on led Office with room exceeded problem, requirements on Office with room for cleanup; on ultra vires approved demolition buildings problem, requirements replacement approval procedures; on software not into fixed assets management problem, requirements by provides processing, adjustment accounting accounts and accounts (draft) ; Problems in the infrastructure projects, required for settlement of accounts and final financial accounts as soon as possible, as soon as possible or go through examination and approval procedures, strict construction reimbursement program and bid management, payment as specified, recovery of irregular reimbursement of funds; the rent income tax issues, required to pay taxes; part-time remuneration issues for some leadership, demanded a halt to such acts.
According to the audit found problems, and recommendations of the Audit Commission, Chinese Academy of Sciences should improve budget implementation and more than 0 balance account management, standardized research expenditures, capital construction projects, strictly "Excellencies," made and meetings management, improving capital efficiency.
Four, the audit found that problems of rectification
Prior to the audit, CAs launched a self-examination, self-identified and corrected some problems. The audit found problems, part of the rectification, which semiconductor funds has been returned by the original channel and adjust the relevant accounts; Ecology Center has set aside research space costs to return group; semiconductor, 6 units of excess office space has been completed and correction work. Results of specific corrective action by the Chinese Academy of Sciences announced to the public.
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