According to the provisions of the Audit Law of the People's Republic of China and the Trial Measures on the Audit Supervision of the Implementation of Local Budgets in Fujian Province, the Municipal Audit Bureau conducted an audit of the budget implementation and other fiscal revenues and expenditures of the municipal level in 2018.
The implementation of the city-level budget in 2018 continued to improve, and the fiscal and taxation departments and units earnestly implemented the relevant resolutions of the Municipal People's Congress and its Standing Committee, focusing on the work deployment of the Municipal Party Committee and Municipal Government, implementing active fiscal policies, optimizing the revenue and expenditure structure, and highlighting key guarantees. The fiscal and taxation reforms were deepened, and the revenue and expenditure budget targets set by the Municipal People's Congress were completed. The budget revenue and expenditure were generally stable. The main manifestations are as follows: First, implement a proactive fiscal policy. Increase investment in key areas, raise 1.494 billion yuan of various funds, guarantee the "five-to-five sun" project competition, implement the "10 billion" project, and promote the acceleration and efficiency of major infrastructure and major industrial projects; support the development of the real economy A total of 2.634 billion yuan of tax was waived and deferred in the city. By cultivating and expanding leading enterprises, consolidating and enhancing the achievements of small and micro-innovation demonstrations, the vitality of market players has been enhanced. The second is to optimize the income structure. Promote the construction of key infrastructures such as expressways and express railways to achieve the continuation of tax sources for key projects; implement a system of liaison with 300 key tax source enterprises to ensure stable tax sources. The local general public budget revenue at the municipal level was 2.536 billion yuan, an increase of 19.95%, and tax revenue was 1.972 billion yuan, accounting for 77.75%, an increase of 3.76 percentage points over the previous year. The third is to increase the protection of people's livelihood. In 2018, the total living expenditure of the entire population was 23.477 billion yuan, accounting for 79.18% of the general public budget expenditure. The Bank of China was awarded a loan of USD 82 million to support the city's medical reform and supplementary shortcomings. The poverty-stricken population of the Lika card was capped at 300 yuan, and the third precise subsidy was implemented for patients with major illnesses. The city provided a total subsidy of 14,400 yuan and 40 million yuan. The implementation of compulsory education “two exemptions and one supplement” funded 197 million yuan, and timely delivered to colleges and universities. Vocational and high school state scholarships and tuition waiver of 44 million yuan, raising 225 million yuan to promote the reform of weak compulsory education schools, expansion of primary and secondary schools, and construction of school security projects.
I. Municipal budget implementation and other fiscal revenue and expenditure audits
(I) Results of budget implementation at the municipal level
In 2018, the general public budget revenue was 2.536 billion yuan, and 112.63% of the adjusted budget was completed, an increase of 19.95%. In addition to transfer revenue and local government bond lending income, total revenue was 6.849 billion yuan; general public budget expenditure was 4.656 billion yuan. 88.53% of the adjustment of the budget was completed, a decrease of 1.3%. In addition to the expenditures of superiors and bond repayments, the total expenditure was 6.246 billion yuan; the balance of income and expenditure was 603 million yuan at the end of the year. Revenue from government funds was 2.102 billion yuan, an increase of 102.68% of the adjusted budget, an increase of 60.35%, and income from debt refinancing, etc. totaled 3.744 billion yuan; government fund expenditure was 3.226 billion yuan, an adjusted budget of 95.86%, an increase of 181.227. %, Plus subsidies to lower-level expenditures, etc., the total expenditure was 3.604 billion yuan; the balance of income and expenditure was offset by 140 million yuan at the end of the year. The city's social security fund income was 3.762 billion yuan, 102.77% of the completed budget; expenditure was 3.465 billion yuan, 96.87% of the completed budget; and the accumulated fund balance at the end of 2018 was 4.053 billion yuan. State-owned capital operating budget revenue was 105 million yuan, an increase of 670.73%, expenditure was 105 million yuan, and 100% of the budget was completed. Involving 79 enterprises, an increase of 3 over the previous year.
(II) Revenue and Expenditure of Other Financial Funds
The first is that the income of the funds included in the management of the special account managed by the financial institution for the year was 296 million yuan, the expenditure was 277 million yuan, and the year-end balance was 60 million yuan; the second was the special fund income was 309 million yuan, the expenditure was 259 million yuan, and the year-end balance was rolled over. 1.309 billion yuan. Third, other funds under fiscal management had an annual income of 62 million yuan, an expenditure of 72 million yuan, and a balance of 94 million yuan at the end of the year.
(3) Problems in budget implementation and other fiscal revenue and expenditure
1. Budget preparation and approval. First, the budgeting of some projects is not scientific enough. When preparing the budget for the five capital expenditures such as the development of the tertiary industry in 2018, it had not fully taken into account that only 43.15% of the previous year had been implemented, with an average balance of 13.58777 million yuan, and 27.1 million yuan was still allocated. The average implementation rate in 2018 was 40.82%, which was formed at the end of the year. The balance is RMB 16.037 million. Second, some project budgets are not complete. In 2017, five provincial-level transfer payment targets were issued ahead of schedule, and 5,302,700 yuan were not included in the early 2018 budget. Third, the transfer payment indicators for some projects were not released on time. In 2018, the four transfer payment indicators including the development of ethnic townships totaled RMB5.117 million, which were not issued within the prescribed time after the municipal people's congress approved the budget.
2. Budget implementation. First, the land transfer income of 40.5 million yuan was directly paid into the finance of Meilie District, which affected the city-level income. Secondly, the balance of special funds was carried forward to 55.397 million yuan but not cleared. There are mainly non-tax collection costs of 355,100 yuan and education surcharge of 3,152,700 yuan. The target balance is more than two years. Nine provincial special funds cannot be implemented due to project changes or the project's completed indicator balance is 14.6713 million yuan. The balance of funds of 15 budget units 37.208 million yuan has remained in the unit account for more than two years.
3. Promotion of budget performance management. First, the performance evaluation of special funds has a small footprint and lags behind. In 2018, only 6 special funds including tourism, which accounted for 11.73% of the total municipal special funds of the year, were evaluated for 62.69 million yuan, and the evaluation work was arranged as late as August, and the evaluation report was issued in early December, and the work was delayed. Second, the evaluation results were not fully utilized. The project unit and the financial department did not make full use of the evaluation results of the previous year as an important basis for preparing and adjusting departmental budgets and arranging financial funds. Third, some project performance targets have not been achieved. The 2018 Chuangcheng project plan and fund arrangement plan were only formulated in January 2019, resulting in the city-level Chuangcheng capital of 15 million yuan cannot be arranged for use, and the 7.5 million yuan each of the two district government ’s supporting city creation funds have not been provided as required; tourism The development project and the Dongyaxi drinking water source protection project have budgeted funds of 5.5 million yuan and 1.9 million yuan, respectively. From the project certification, review to approval, there are many procedures and time-consuming, which leads to the lag in financial funding arrangements; Report revenue and expenditure and performance target budgets. Revenue and expenditure are not budget-binding, making performance targets difficult to assess.
4. Financial management. First, the implementation of the centralized treasury payment system was not in place. Forty-eight budget units applied for financial approval to transfer 936 million yuan of special funds to the unit's actual funds bank account and then settle the expenditures by themselves, and the centralized payment of the treasury was in the form. Second, the financial escrow funds were not cleared in time. Over-approved budget unit escrow funds of 28.011 million yuan, principal and interest of maturity bonds and related expenses of 56.31212 million yuan in 2017-2018 were not processed; the balance of funds of 56 budget units amounted to 12.1184 million yuan in stranded fiscal escrow accounts for more than two years.
Audit of department budget execution
This year, the budget implementation of six department units including the Municipal Development and Reform Commission was audited, and some audited units were extended. From the audit situation, relevant departments can attach importance to and strengthen the preparation and implementation of departmental budgets. The problems are:
(1) Part of the income has not been turned over to the finances according to regulations. The municipal commercial bureau's state-owned property compensation income was 5.572 million yuan, and the municipal rehabilitation and nursing home state-owned assets relocation compensation income was 421,400 yuan, which were not turned over to the government according to regulations.
(2) The budget preparation is not in compliance. Some unit establishment departments The annual budget did not take into account the expenditure of the previous year, resulting in an annual balance of some project funds. Mainly: the special balances of the Municipal Bureau of Commerce and the Municipal Bureau of Industry and Information Technology of the previous years were respectively 5.171,300 yuan and 2,485,300 yuan, which were not included in the budget; the balances of the Civil Affairs Bureau and the Municipal Health and Health Commission, respectively, were carried forward to 5.857 million yuan and 3.981 million yuan each year. Into the budget, an additional 5.687 million yuan and 6.164 million yuan were arranged that year. At the end of the year, there were still 6.255 million yuan and 6.367 million yuan unused. In 2018, the Municipal Communications Bureau reported more than 300,600 yuan and 16.31 million in staffing funds for medical insurance funds and rural road maintenance centers. Ten thousand yuan. In 2019, more than 380,300 yuan and 178,700 yuan will be reported.
(3) The budget implementation is not serious enough. The first is that some funds exceed budgetary expenditures. The municipal health and health committee, the municipal transportation bureau, and the municipal development and reform commission overspent the goods and services expenditures by 850,600 yuan, 847,800 yuan, and 805,900 yuan, respectively; and the city's industrial information bureau overprovided fund by 302,700 yuan. Second, some project budgets are not implemented properly. The annual implementation rates of the special administrative area and place name management special and temporary assistance special programs of the Civil Affairs Bureau are only 14.46% and 6% respectively. The balances at the end of the year were 760,800 yuan and 1,106,600 yuan. In 2017, the natural disaster living subsidy fund was still unused; The six special projects of the Municipal Health and Health Committee amounted to RMB 1.93838 million, and the initial funding of the three projects of the Municipal Communications Bureau was RMB 19.692 million, which remained unused until the audit day. Third, the stock funds have not been used up. The balance of funds carried forward by the Municipal Transportation Bureau was 4.0211 million yuan. The special balance of the municipal transportation bureau over the past year was used for the registered capital of 20 million yuan in the Traffic Construction and Development Center. It has been idle for more than 9 years, and interest income from special funds of 5.369 million yuan has not been used. ; The Municipal Development and Reform Commission's "three industries office" funds of 325,600 yuan were idle.
(4) Some policies have not been put in place, which affects the efficiency of the use of fiscal funds. First, some business development policies of the Municipal Commerce Bureau were not implemented in a timely manner. In 2016, the central government issued a special fund for logistics standardization of 60 million yuan. Due to delays in project construction and management, it remained in the municipal commerce bureau and remained unused by the end of 2018. The second is that some industrial development policies of the Municipal Industry and Information Bureau have not been implemented. As a result, the provincial-level small and medium-sized enterprises' development of 3.49 million yuan and the special funds for technological upgrading of 3.523 million yuan have not been arranged for use within the prescribed period and have been recovered by the provincial finance department. The 55 million yuan of special-level industrial development funds have not been formulated with overall performance targets and detailed budget management. Only 40.3 million yuan was used that year. Actually, 32.9 million yuan was used for industrial development, which affected the use of funds.
(V) Irregular management of special funds for civil affairs. The first is that the special funds for civil affairs are idle or repurposed. Due to construction progress and tendering, as of the end of 2018, funds for 2 projects including Sanming Fuxing Cemetery and Rehabilitation Sanatorium Relocation were not used. The amount of funds used by the Civil Affairs Bureau during the "two festivals" period was 24.828 million yuan. Expenses for non-consolation such as disaster prevention and mitigation. The second is to enjoy subsidies in violation of regulations. There were 66 dead persons who enjoyed 11600 yuan for senior citizens, 4 people repeatedly enjoyed 1,400 yuan for senior citizens. 21 households in 12 subsistence allowances received income and received subsistence allowances.
3. Audit of Implementation of Rural Revitalization Policies and Measures in Youxi County
According to the arrangements of higher-level auditing agencies, this year, a review of the implementation of rural revitalization policies and measures was conducted in Youxi County. From the audit situation, the Youxi County government can seriously implement the policies and measures related to rural rejuvenation and invest 390 million yuan to ensure the implementation of rural rejuvenation, green agricultural development, and the effective implementation of policies that benefit farmers. The main problems are:
(I) Implementation of policies and measures. First, the implementation of policies and measures for some rural revitalization construction projects is not in place, and work is progressing slowly and the target tasks have not been completed on schedule. Mainly: the implementation of livestock manure waste resource utilization promotion project and the provincial modern edible fungus industrial park project have not yet been implemented by the end of February 2019. The rice green high-yield and efficient creation project and the water supply project of Baziqiao Township Township have not been completed on time . Second, the implementation of Huinong's "One Card" policy measures was not in place, and there were many procedures for receiving subsidies and risks. The subsidy funds for the protection of cultivated land and the improvement of dilapidated houses in rural areas were not included in the "One Card" management. Various types of subsidies for Huinong were distributed in multiple banks and a unified management system was not formulated. As a result, farmers have to receive different bank cards (discounts) to receive different Huinong subsidies.
(B) the use of funds management. First, the management of special agricultural-related funds was not in place. The agricultural-related funds of 150.552 million yuan have not been allocated for use; the funds of the completed project balance of 2.375 million yuan have not been used in a timely manner, and the longest idle time is 17 months. Second, the audit of Huinong subsidy is not strict. There are 19 households who are not eligible to enjoy the rural minimum living allowance; 5 people repeatedly enjoy the two subsidies for the disabled and the subsidies for the extremely poor people for a total of 111,000 yuan; the farmland and ecological public welfare forests that have changed nature have not been deducted in time, resulting in an overpayment of 383,100 yuan. .
Audit and Investigation of Assets, Liabilities, Profits and Losses of Municipal State-owned (State-owned Shares) Enterprises
This year, special audit investigations were conducted on the assets and liabilities of the 111 state-owned (state-owned) companies in 2018. As of the end of 2018, the books of 111 companies reflected total assets of 61.978 billion yuan, total liabilities of 29.806 billion yuan, and net assets of 32.172 billion yuan. Net assets increased by 1.113 billion yuan and 3.58% over the end of 2017; total operating income in 2018 was 6.843 billion yuan , An increase of 19.97%; net profit of 421 million yuan, an increase of 5.37%; taxes paid 418 million yuan, an increase of 51.99%; the undistributed profits of enterprises at the end of 2018 were 3.273 billion yuan, an increase of 1.22%; the total assets of 111 enterprises The return rate was 1.31%, an increase of 0.03 percentage points. The overall state capital preservation and appreciation rate was 103.58%. There are major problems:
(1) Assets. First, the assets are not worth 202 million yuan. The Municipal Highway Bureau injected the City Changsheng Highway Company with an increase in fixed assets of 26.5934 million yuan, and an equity investment of 17.224 million yuan during the false growth period. The Municipal State Investment Corporation should write off the long-term equity that has not been written off due to the authorized company's restructuring, bankruptcy and liquidation, etc. The investment is RMB 17,385.19 million. The second is 133 million yuan of bad assets. Municipal Agricultural Bank of China's non-performing assets of RMB 60,275,100 (calculated based on the state-owned shares accounting for 25.47%); Fujian First Construction lent to its affiliates is not expected to recover the principal and interest of RMB 60,889,300; Third, Sanming Yuantong Company, Sanming Changsheng Highway Company, and Municipal Forestry The long-term hard-to-recover current accounts of the head office amounted to 11.5589 million yuan.
(2) In terms of liabilities. First, individual enterprises have large debts and there is pressure to repay loans. As of the end of 2018, the total debt of CCCC was 4.136 billion yuan. In the next five years, the headquarters of the group will need to repay the principal and interest of the debt of 1.757 billion yuan. It is under pressure to repay the principal and interest. Second, the debt ratio of some enterprises is relatively high and their short-term solvency is weak. At the end of 2018, the debt ratios of City Yongda Engineering Inspection Company (affiliated to Jiaotong Group), Ruiyunshan Hotel, and Fujian First Construction were as high as 189.27%, 127%, and 85.84%, respectively.
(3) In terms of profit and loss. First, some corporate income mainly depends on government repurchase and subsidy income. At the end of 2018, the undistributed profits formed by the urban investment group and CCCC over the years confirmed management fees, subsidies and agency construction income reached 1.942 billion yuan and 504 million yuan, accounting for 85.71% and 159.57% respectively. Second, the long-term equity investment income is low or the dividends are not ideal. 8 enterprises invested by Fujian No.1 Construction lost 3.413 million yuan in 2018; SDIC Corporation's operating equity investment at the end of 2018 was 432 million yuan, and it received only 800,000 yuan in dividends from Sanming Building each year; 4 enterprises under the municipal forestry bureau had a long-term investment of 3525 yuan There is no income of 10,000 yuan; the long-term equity investment of 11 companies by the city's Caixin Co., Ltd. is 52.483 million yuan. In 2017, 3 enterprises received dividends of 6.983 million yuan and 2 enterprises received dividends of 2 million yuan in 2018. Sanming Rural Commercial Bank 2018 At the end of the year, the cumulative profit distribution was 73.337 million yuan, but no dividends were paid for many years. In 2009, Sanming Yuantong Company invested 3.72 million yuan in Jiaerwo Compound Fertilizer Co., Ltd., a private enterprise, and has no dividends. Third, weak profitability and low economic benefits. The total return on net assets of 111 municipal state-owned (state-owned shares) enterprises in 2018 was only 1.31%, which was lower than the benchmark one-year deposit interest rate of 1.5%. Sanming Airport and Materials Group lost 2018 losses of RMB 30,794,400 and RMB 325,200 respectively; Gaojian Trading Company, a subsidiary of Jiaotong Group, realized a net profit of RMB 14.104 million in 2018. 49.05% of the income of 209.79 million yuan, and no provision for bad debts, there is risk; at the end of 2018, the total net assets of the 29 industry management departments were 16,919,964 yuan, only a net profit of 2.4078 million yuan, and a return on net assets of 1.42 %. Of these, 11 companies lost money and 9 zombies.
V. Audit rectification
(I) Rectification of problems found in the previous year's audit
The municipal government attaches great importance to the rectification of the problems found in the audit. The main leaders and in-charge leaders have repeatedly issued instructions asking the relevant departments at all levels to make good rectifications in accordance with the problems found in the audit and ensure that they are rectified item by item and item by item. On July 20, 2018, the 23rd executive meeting of the municipal government researched and rectified the problems found in the audit. It required all relevant departments to carefully study and implement the spirit of General Secretary Xi Jinping ’s important speech at the first meeting of the Central Audit Committee, further raise awareness, and Issues found and audit opinions put in place are rectified in strict accordance with statutory time, timely feedback of audit results, and other examples to prevent similar problems from recurring; audit departments should strengthen the follow-up and supervision of the implementation of rectification, guide and help improve related systems; financial departments must Strengthen the management of fiscal funds to ensure that the revenue and expenditure of fiscal funds are standardized. On December 24, 2018, the 31st Executive Meeting of the Municipal Government requested all relevant departments to further consolidate the responsibilities of the main body of the rectification. For those that have not yet been put in place, they should formulate more effective measures and strive to put them into place as soon as possible; It is necessary to set up examples and set up rules and regulations to prevent similar problems from happening again; audit departments should strengthen follow-up guidance to promote greater results in rectification. At present, in the previous year's audit, 45 problems were found in 6 aspects, 41 problems have been rectified or corrected, and 4 problems are still under rectification. Through auditing and rectification, we recovered 98.64 million yuan of financial funds and 421.86 million yuan of stock funds; promoted the use of project funds of 90 million yuan, supporting funds of 843,300 yuan, and return of funds of 8.716 million yuan, and promoted 9 projects to accelerate the implementation of the project; We accelerated the implementation of 292 units of social housing, registered 1,954 units of property rights, allocated 179 units, cancelled 542 households who did not meet the eligibility for security protection, and recovered 38,200 yuan in violations of security guarantees. We promoted the development of 41 related management systems and achieved good results.
According to the summary of the follow-up audit, there are 4 issues that have not been fully rectified due to special reasons and are still in the process of rectification. The first is the issue of 12.25 million yuan of unpaid transfer fees for the plot A around the Guixi Yangcheng City Cultural Square. The relocation of the optical fiber cable in this plot has been completed, and a payment notice has been issued. After the relevant work is completed, it will be promptly paid into the warehouse. Secondly, at the end of 2016, the Provincial Department of Finance issued a transfer payment fund in advance of 1.24 million yuan that could not be released for use. The main reason was that the originally declared project could not be implemented, and a new project had been applied for approval to a higher level and implemented after formal approval. Third, the previous year's land transfer fee expenditure of 791 million yuan has not been digested. In 2018, 50.423 million yuan has been digested, and the rest will be digested year by year based on financial resources. The fourth problem is that the supporting funds for the normal mechanism of waste management in Datian County are not in place. The Datian County Government has agreed to raise the funds by the towns and villages. The relevant towns and villages are currently concentrating.
(II) Rectification of problems found in the audit this year
For the problems found in this year's audit, the Municipal Audit Bureau has issued an audit report in accordance with the law, issued audit decisions on important issues, and put forward rectification opinions and audit recommendations. Relevant departments and units are organizing rectifications in accordance with the requirements of audit institutions, and some have been implemented and corrected. During the audit period, 17 non-qualified persons have been debarred, and Sanyuan District has repaid 9200 yuan for senior citizens. Youxi County has canceled the subsistence allowances for 19 families that do not meet the conditions, and withdrawn the subsidy funds for the disabled and the special hardship 1.11. Ten thousand yuan. In 2018, 3 million yuan in central traditional village protection funds have been allocated. In the next step, the municipal government will, based on the review opinions of the Standing Committee of the Municipal People's Congress, urge the relevant departments to do a good job of rectifying the problems found in the audit. At the same time, audit institutions should be strengthened to follow up and supervise the rectification situation, promote the implementation of rectification, and effectively improve management and performance levels.