Highlighting problem orientation from "point" to "surface"
——Qinghai Supervision Bureau strengthens departmental budget supervision with authorized payment as the starting point
Author: Liu Xinhua Guo in Kin Kin Source: China Financial and Economic News Published: 2019-11-28
Since the dynamic monitoring of financially authorized payment funds in 2017, the Qinghai Supervision Bureau has adopted a number of targeted measures to strengthen the overall supervision of departmental budgets and has achieved good results.
What should I do if I notice that the warning information is ambiguous in authorized payment monitoring? "In this regard, our approach is to conduct multi-party investigations and master first-hand information so that the problem can be thoroughly investigated." Wang Weiguang, deputy director of the second supervision division of the Qinghai Supervision Bureau, has a clear understanding of this.
In August 2019, during the process of authorized payment monitoring, the Qinghai Supervision Bureau found that a unit had a continuous warning message that the payee may be an individual. In response, the supervisors sorted out the whole system's early-warning information and found that the unit's three-level budget units in Xining, Haibei, and Guoluo all had the same early-warning information. The Qinghai Supervision Bureau issued a letter of concern for the suspected information to three units. The feedback information indicates that there are individuals who provide survey subsidies to the surveyed enterprises, individuals who purchase goods from the wholesale market and transfer them to individual merchants, and those who invest survey subsidies in the form of cash. .
In response to the early warning information of non-compliance with the payment methods screened, the Qinghai Supervision Bureau adopted the method of random selection of project bundles, combined with the anti-poverty funds supervision that was being carried out at the time, went deeper into the grasslands, entered the pastoral households, and in-depth understanding of the use and management of poverty alleviation funds On the spot, I checked the situation of Tibetan herdsmen households in cooperating with the related pastoral investigations and the investigation of the payment of subsidies.
Wang Weiguang said: "While successfully addressing the above issues, through our preaching of financial management policies, we have promoted the improvement of the business quality of the financial staff of the central budget units in the youth and further standardized their financial management."
The Qinghai Supervision Bureau, when monitoring a certain third-level unit, found that a large number of early warnings of problems occurred within a relatively concentrated period of time. After preliminary judgment, relevant departments of the bureau made questionnaires for existing problems and sent them to their second-level supervisors. Budget units, which explain each one of the existing problems.
"According to the feedback from the second-level budget unit, through further combing, it is found that the existing problems are mainly caused by two reasons." Zhang Wenxia, the director of the three supervision divisions of the bureau, said that the first is that the relevant financial personnel have a weak sense of responsibility and operating errors. . Second, the grasp of relevant policies is not accurate enough.
Based on this, the Qinghai Supervision Bureau sent a rectification letter to this second-level budget unit, asking it to make serious rectifications based on existing problems and further strengthen budget management.
This matter aroused the great attention of the budget unit. While rectifying the problems existing in the third-level units, it carried out self-examination and rectification in the province's system, and reported the rectification situation to the Qinghai Supervision Bureau in a timely manner.
Entire chapter system extended monitoring chain
"In the supervision practice, we attach great importance to the system construction." Yuan Kefa, a member of the party group and second-level inspector of the Qinghai Supervision Bureau, introduced.
——Improve the working mechanism and realize the detailed and standardized monitoring process. Based on the policy documents of dynamic monitoring of authorized payment, Qinghai Supervision Bureau sorts out, refines, and standardizes the dynamic monitoring of authorized payment from the aspects of monitoring responsibilities, monitoring content, monitoring process, early warning processing, rectification and implementation, etc. The chapter can be followed and the operability is strong.
——Extend the monitoring chain to realize the supervision of the entire budget of the department. The Qinghai Supervision Bureau takes the dynamic monitoring of authorized payment funds as the starting point, and combines budget management review, bank account management, performance evaluation, final account review and other departmental budget management links to achieve the full range of departmental budget funds from budget preparation to execution to final accounts. Chain, whole-process supervision.
——Strengthen policy promotion and actively serve grass-roots budget units. The Qinghai Supervision Bureau regularly held seminars with the principals of the central budget units in the territories to announce the requirements for the dynamic monitoring system for authorizing payments, and to report on typical problems found in the dynamic monitoring to further improve the discipline awareness of each unit's budget execution.
——Establish a corrective mechanism with points and surfaces. For subordinate budget units that have the same or similar problems, the Qinghai Supervision Bureau requires them to conduct a comprehensive self-examination in the system, supervise rectification and report. At the same time, pay attention to proactive on-site policy promotion and business guidance. In July 2019, the second supervision department of the Bureau combined daily supervision tasks such as department budget preparation review, authorized payment monitoring, etc., and actively visited the supervision service units to answer any doubts and problems that occurred during the budget preparation process. ; For units that have found problems in previous annual budget reviews, timely reminders ensure the budget preparation quality of the central budget units in the central government.
Strengthen early warning analysis and stick to problem-oriented
The processing of early warning information is the key and core of the dynamic monitoring of financially authorized payment funds. "We attach great importance to this and focus on the various problems found in the monitoring process to conduct in-depth analysis to find out the reason and degree of difference, which is inferior." Yuan Kefa specifically introduced this.
The first is to focus on non-compliances such as transfers of zero-balance accounts to basic deposit accounts, sensitive expenditures such as “three public funds”, non-compliance with official cards, etc., to prepare a list of screening suspects, and implement classified supervision based on the types of problems. Enhance the pertinence of monitoring work.
The second is to follow up and deal with in a timely manner, strengthen communication with authorized payment budget units, and verify the situation by means of telephone verification, data review, and field verification in response to the early warning information prompted by the monitoring system, and follow up and report on time.
The third is to strengthen the implementation of rectification, effectively integrate system monitoring with on-site verification, further increase the intensity of authorized payment on-site verification, and improve the effectiveness of monitoring work.
In order to seize the key and improve the accuracy of monitoring work, Qinghai Supervisory Bureau has combined the previous practice of departmental budget monitoring work, and in accordance with the system's early warning rules, authorized the payment dynamic monitoring work to analyze and sort in the past two years, reporting irregularities in the use of funds and unspent expenditure methods. Repeated violations such as compliance and unreasonable project fund expenditures are listed as key monitoring targets, making dynamic monitoring more targeted and accurate.
In recent years, the bureau's monitoring found that some budget units had a higher frequency of problems with non-use of official cards. In response to this, the monitoring personnel used the query function of the monitoring system to regularly review the use of the business card of each budget unit, and found out the abnormal situation in time to understand the situation, and immediately requested the relevant units to rectify once it was verified.
The fourth is to improve the effectiveness of the monitoring work. The Qinghai Supervision Bureau found in the supervision practice that systemic budget units are consistent in terms of fund management requirements and types of expenditure items, and the problems that tend to occur in the budget implementation process are also roughly the same. For this reason, in the process of implementing dynamic monitoring, the Qinghai Supervision Bureau paid attention to discovering “faces” from “points” problems, and urged to carry out internal self-inspection of the system to timely correct errors and correct errors.
The fifth is to strengthen services and standardize financial management of budget units. Qinghai Supervision Bureau insists on both strict monitoring and enthusiastic service. Aiming at the payment violations due to inadequate policy understanding and policy implementation deviations, the budget unit will help the budget unit correctly grasp the policy and improve it in a timely manner while warning and rectifying.
After the government revenue and expenditure classification subject adjustment in 2018, the monitoring staff found a lot of doubts during the screening of the early warning information. After verification, it was confirmed that the errors occurred due to the use of the old version of the account code by the financial staff when filling in the payment information. Inform the budget units of the new government revenue and expenditure classification subjects in a timely manner to effectively prevent such problems from the source.
In order to form all-round supervision, the Qinghai Supervision Bureau combined the use of the integrated budget management system with the state treasury authorized payment dynamic monitoring system to transmit supervision pressure to budget units and form a synergy of supervision.
Liu Ruigang, secretary of the party group and director of the Qinghai Supervision Bureau, said that in the next step, the bureau will further improve the monitoring method, do monitoring in practice, and deeply intervene in the entire budget execution process of budget units. Closed-loop management of budget preparation, budget execution and final account preparation improves the effectiveness of departmental budget supervision.