According to the requirements of the Notice on Launching the Special Inspection of 20xx Annual Budget and Final Accounts, our bureau attaches great importance to it, organizes relevant personnel to carry out self-examination and self-correction in a timely and comprehensive manner, and earnestly does a good job in making the budget and final accounts public. One is to strengthen organizational leadership.
Our bureau has set up a leading group for public budget and final accounts, with the main leaders as the team leader and the leaders in charge as the deputy team leader, the rest of the team members and the person in charge of the stock room as members, and set up an office, which is specifically responsible for the public budget and final accounts, with the leaders in charge concurrently serving as the director of the office, and designating a person to be responsible for the online public work. At the same time, the personnel engaged in financial work are required to seriously study the financial system and public regulations, and complete the public work of budget and final accounts on time and with good quality in accordance with relevant requirements.
Second, do a good job in the public budget.
Through the self-examination of the public work of this year's budget and final accounts, our bureau has done the prescribed actions in full accordance with the relevant regulations and made it public online on time.
(A) the department budget disclosure
1. Full disclosure of budget-related contents. According to the requirements of the District Finance Bureau, our bureau disclosed the following contents to the public: the main responsibilities of the department and the composition of the department budget unit, the department budget description, the summary budget, the financial appropriation income and expenditure summary table, the general public budget expenditure table, the general public budget basic expenditure table, the general public budget "three public" funds expenditure table, the government fund budget expenditure table, the department income and expenditure summary table and the department expenditure summary table.
2. Refine the relevant contents of the open budget. Our bureau refines the contents of departmental budget disclosure, including item-level subjects classified by expenditure function, and the basic expenditure of departments classified by economy, and divides the "official vehicle purchase and operation fee" in the "three public funds" into "official vehicle purchase fee" and "official vehicle operation fee" for disclosure.
3. Timely disclosure of budget-related contents. According to the requirements of the District Finance Bureau, our bureau published this year's budget on March 22nd, 20xx, which ensured that the departmental budget was published in time within 20 days after the budget was approved.
4. standardize the open form. As our bureau has no portal website, according to the requirements of the District Finance Bureau, our bureau has published 20xx departmental budget information on the Dachuan District Government Affairs Network on time.
(II) Disclosure of departmental accounts
1. Make the disclosure complete. Including the department's main responsibilities and the composition of the department's final accounts, department final accounts, summary final accounts, summary final accounts, financial allocation summary final accounts, general public budget financial allocation expenditure final accounts, general public budget financial allocation basic expenditure final accounts, general public budget financial allocation "three public" expenditure final accounts, and government fund budget financial allocation income expenditure final accounts.
2. Refine the public content. In view of the contents of the final accounts, the details are as follows: according to the economic classification, the number and number of delegations going abroad on business in the "three public funds", the details of "official car purchase and operation expenses" are disclosed as "official car purchase and operation expenses", official car purchase and possession, and the number and number of official receptions in China.
3. Openness and timeliness. 13 On September 3rd, 20xx, our bureau made public the departmental final accounts for 20xx, ensuring that the departmental final accounts were made public within 20 days after the final accounts were approved.
4. Make it public in the prescribed form. According to the financial requirements of the district, our bureau disclosed the department's final accounts information in time on the Dachuan district government affairs website in 20xx.
5. Make the final accounts public. Before making it public on the Internet, our bureau worked out the final accounts in strict accordance with the accounting standards and other financial systems, and ensured that the contents of the disclosure were true and correct through the procedures of financial supervisor's audit, in-charge leader's audit and main leader's approval.
Article 2 The self-inspection report on budget and final accounts shall be made public.
Since the implementation of the Regulations on Government Information Disclosure in People's Republic of China (PRC), our bureau has adhered to the goal of "promoting the open and transparent operation of administrative power and creating a sunny finance" in accordance with the relevant requirements of the municipal government and the Department of Finance, and made financial information disclosure an important part of government information disclosure, laying a solid foundation, innovating ways, expanding the scope, and promoting the continuous and in-depth development of financial information disclosure. First, organize and promote the disclosure of financial information.
(a) to establish and improve the organization and leadership. A leading group for information disclosure was set up, with the party secretary of the bureau as the leader, other party members as the deputy heads, and the main leaders of relevant departments and subordinate units as members. The office of the leading group is located in the office of the bureau, and is responsible for leading the organization and coordination, financial information compilation and assessment. Sound organization and clear responsibilities.
(2) Pay attention to improving leadership. The bureau party group attaches great importance to the disclosure of financial information. Since 20XX, meetings have been held for many times in the form of party group meetings, executive meetings, study meetings of party groups' central groups, and meetings of leading groups for government affairs disclosure, so as to timely study and solve the difficulties and problems existing in information disclosure. At the same time, the party group of the Bureau included the government affairs disclosure in the annual target responsibility assessment scope of departments and units, formulated the implementation rules and scoring standards for the government affairs disclosure assessment, and took the financial information disclosure as the assessment focus.
(3) Seriously carry out study and training activities. Our bureau actively organizes relevant personnel to participate in training courses organized by the municipal government and the financial department every year. The staff of various departments and subordinate units were trained by meeting on behalf of the meeting to improve their awareness of information disclosure, and one-to-one and one-to-many business guidance was given in practical work, which improved the efficiency and accuracy of information collection by departments and units.
Second, the disclosure of financial information.
(1) voluntarily disclosing information. Organize personnel to comprehensively sort out the financial government information, clarify the nature of information disclosure, actively disclose information on the portal website, and keep the newly generated government information updated at any time. 1- 1 1 month, a total of information 1644 was voluntarily disclosed, mainly involving: relevant information of financial institutions, such as the leadership and division of labor of the Finance Bureau, the functions and responsibilities of the internal organs of the Finance Bureau, the main basis for administrative law enforcement of the Finance Bureau, and the examination and approval of accounting qualifications; Financial work plan, planning, budget and final accounts report; Specific financial business, such as fund management measures and travel expenses standards. Progress in doing practical things for the masses, etc.
In addition, key financial work and trends were released in a timely manner. At the beginning of this year, the summary and plan of the city's financial work in 20xx, the spirit of the city's financial work conference, the financial implementation in 20xx and the budget arrangement in 20xx were put on the homepage of the portal website, and the adjusted budget content will be uploaded in June+10, 5438. These documents will be printed and distributed to relevant departments and county and district finance bureaus, with the aim of facilitating the reference and implementation of the city's financial cadres and facilitating the supervision of the people and relevant departments.
(two) to promote the operation of administrative power information disclosure. First, combine the Party's mass line education practice activities, optimize and rebuild the financial business workflow, standardize the examination and approval procedures, streamline the examination and approval links, and strengthen process supervision. There are 42 global optimization and reengineering workflows, all of which are distributed to business personnel of relevant units. The second is to strengthen the disclosure of administrative licensing information. There are two main items involved in administrative licensing in our bureau, one is accounting qualification certification, and the other is accounting title certification. The relevant information of these two examinations is released to the whole society on the website of Accounting Star in time, and the accounting qualification examination is carried out simultaneously with other cities in the province, four times a year (once every quarter); Accountant title exam once (165438+ current year 10 month), and all the exams were successfully completed as planned this year. Candidates' scores can be queried online. The third is to promote the disclosure of administrative punishment information. Timely convey the relevant opinions of the city's "small treasury" special governance work to relevant units. The city's "small treasuries" special governance work focused on the supervision and inspection of the use of "three public" funds, conference fees and training fees. A total of 1 12 units were inspected, including 69 party and government organs, 38 public institutions and 5 social organizations, with a key inspection rate of 1 1.69%. There are 62 illegal units, 4 1 party and government organs, 8/institution/kloc-0, and 3 social organizations, with an illegal amount of 38.449 million yuan.
(three) the budget and final accounts and the use of three public funds. The first is to increase the financial budget and final accounts and the publicity of the three public funds. The municipal financial budget report and related forms were made public in June, the summary table of "three public funds" was made public in July, and the final financial report and related forms and the summary table of "three public funds" were made public in September. The city's financial budget is open to class-level subjects, and financial accounts are open to section-level subjects. With the publication of final accounts, the budget implementation of 20xx1-July was also made public. The second is to strengthen the departmental budget and final accounts and the disclosure of the three public funds. As of 10, 75 departments at the city level have announced departmental budgets and "three public" funds budgets, including 53 government departments and 22 party-mass departments, accounting for 70.8% of all first-level budget units; 19 department disclosed the final accounts of last year and the final accounts of "three public funds"; Due to the late approval of departmental final accounts this year, in the near future, some departments will gradually disclose the departmental final accounts of the previous year and the final accounts of the "three public" funds. The third is to strengthen institutional constraints. The departmental budget and the "three public funds" budget information cover a wide range and have high social concern. To this end, the Municipal Finance Bureau issued the Notice on Publicizing the Budget of 20xx35 Municipal Departments and the Budget of "Three Public Funds" (Shuocaiyu No.20xx35), which clarified the format, time limit and method of publicity, requiring all departments to attach great importance to it and ensure that the publicity work is implemented. At the same time, it is necessary to strengthen the public opinion risk assessment beforehand and formulate the overall plan for information release, interpretation and response. Do a good job in responding to social concerns, establish and improve the mechanism of public opinion collection, judgment, disposal and response, release information in a timely manner, and guide public opinion positively.
In promoting the openness of the budget and final accounts and the openness of the three public funds, the following problems were found:
1, the public content is not detailed enough. The budget and final accounts of the municipal level and some county governments are not disclosed to the item-level subjects as required, and the budget and final accounts of special transfer payment, tax refund and transfer payment are not disclosed separately.
2. The budget and final accounts of the department and the budget and final accounts of the "three public" funds of the department are relatively narrow. Huairen County, Yingxian County and Youyu County have basically disclosed the departmental budget and final accounts and the departmental budget and final accounts of the "three public" funds as required, with 70% of the city level and Shanyin County, and only a few units in Shuocheng District and Pinglu District have disclosed the departmental budget and final accounts and the departmental budget and final accounts of the "three public" funds.
3. The open format and content are not uniform enough. Judging from the publicity, the format and content of publicity among counties and districts are not uniform enough. Combined with the above problems, we have made a preliminary plan: First, refine the public content of the government's budget and final accounts. According to the requirements of the Ministry of Finance, except for confidential information, all the details of government budget and final accounts are disclosed to the item-level subjects of functional classification, and the budget and final accounts of special transfer payment, tax refund and transfer payment are disclosed separately. Second, it is necessary to expand the public scope of departmental budgets and final accounts and the "three public" funds budgets and final accounts. According to the requirements of the Ministry of Finance, in addition to confidential information, the budgets and final accounts of various departments and the "three public funds" will be disclosed. Third, according to the requirements of the higher financial department, do a good job in other budget information disclosure.
Third, the construction of financial information disclosure mechanism
Combined with the actual financial work, our bureau has gradually established the system of active disclosure and application disclosure, evaluation feedback system, filing system, quality evaluation system and "pre-disclosure" system according to law. According to the principle of "who drafts, who reviews, who makes public and who is responsible", the responsibilities of all departments and subordinate units are clarified, and the processes of information production, information review, information release and information filing are standardized to continuously improve the quality and update speed of financial information. Strengthen the guidance on the openness of government affairs in the financial system of the city.
Fourth, the construction of financial information disclosure carrier
In order to promote the disclosure of financial information, our bureau constantly explores and improves the form of disclosure, makes full use of various media, and improves the transparency of financial work.
(1) Give full play to the role of an open platform for government affairs. First, adhere to openness. The hall on the second floor of the office building of the bureau is equipped with a public affairs and service guide bar. There is an electronic display screen in the lobby on the second floor of the office building, which is equivalent to a publicity column to publicize financial regulations, administrative examination and approval, and work style construction. It is also equivalent to a billboard to publicize and inform the government cadres and workers of well-known things in time. Open government consultation and complaint telephone, and put the work and services of the organs under the supervision of all sectors of society. The second is to adhere to the publicity system. The appointment and removal of cadres, assessment, rewards and punishments, financial management of organs, honesty and self-discipline of cadres, and important matters of concern to cadres and workers should be made public and publicized through holding staff meetings, websites inside and outside the financial department, issuing documents, scrolling on a big screen and other forms. The third is to adhere to the internal notification system. Bureau organs hold regular meetings of cadres and workers, and the main leaders of the Bureau inform the higher-level party committees and governments of the requirements for financial work, phased financial key work and major event arrangements, and effectively release information. Make full use of "financial information" and other carriers, quickly convey the spirit of superiors, reflect the progress of work in time, and put forward work suggestions in time. At the same time, adhere to the provisions and requirements of the State Council and the municipal government's official document processing methods, strictly control the official document processing procedures, strictly review the external documents of various subjects, especially the documents submitted for review, and all those that do not meet the requirements will be returned for redrafting.
(2) Give full play to the role of e-government platform. Financial services in our city include private local area network, metropolitan area network and wide area network. Major financial services such as centralized treasury payment, departmental budget, collection of non-tax revenue, all-in-one card for benefiting farmers, office automation and budget indicator management system have been put into operation one after another, effectively supporting and promoting the development of the city's financial services. Strengthen the construction of the Internet portal of Shuozhou Finance Bureau as the main channel for the openness of government affairs of the Finance Bureau. This year, in combination with the relevant requirements of promoting the openness of government affairs, the channel of "Information Disclosure of Shuozhou Finance Bureau" was opened on the bureau portal website, and a number of columns were opened to timely release information such as the working trends of the organs and the latest policies and regulations of the financial department, so as to provide quality and standardized services for the masses. At the same time, strengthen management and protection, and assign special personnel to maintain and release information every day, so as to update it every day without stopping on holidays. In addition, designate a special person to answer questions raised by the public in a timely manner through e-mail, message boards, online answers, etc.
Verb (abbreviation of verb) financial information disclosure supervision
Article 3 The self-inspection report on the budget and final accounts shall be made public.
I. Disclosure of departmental budgets in 20xx (1) Timeliness
The budget of the 20xx department of Saihan District Culture, Sports, Tourism, Radio and Television Bureau has been publicized to the public within 20 days after the approval.
(2) Integrity
The contents of departmental budget disclosure include the main responsibilities and institutional settings of departments, departmental summary budgets, changes in budgetary revenues and expenditures, arrangements for operating funds of organs, government procurement, explanation of technical terms, overall situation of departmental revenues and expenditures, general departmental public budget revenues and expenditures, departmental government fund revenues and expenditures, departmental state-owned capital operating budget revenues and expenditures, state-owned assets occupation, overall situation of departmental revenues and expenditures, and financial appropriation revenues and expenditures. The disclosure of performance targets of key budget projects is incomplete and untimely, and our bureau takes timely measures to correct it, and timely declares performance targets as required in the departmental budget application in 2020. The basis of performance objectives is clear, concrete and measurable, which can realize the management of setting performance objectives, tracking performance, evaluating performance and applying results into the whole process of budget preparation, implementation and supervision, and improve the economic and social benefits of the budget.
(3) the degree of refinement
The "three public" funds in the general public budget, the changes and reasons of the "three public" funds, including the total amount, sub-items and reasons for the changes. The expenditure table of the "three public" funds in the general public budget is disclosed according to the expenses for going abroad (in the country), the expenses for purchasing and operating official vehicles and the expenses for official reception. The general public budget expenditure table is disclosed to the functional classification item-level subjects; The basic expenditure table of the general public budget is disclosed to the subject of economic classification.
(4) publicity methods.
Published on the portal websites of governments and financial departments at the same level, and permanently preserved.
Two. 20xx annual departmental final accounts are open.
(1) timeliness.
The final accounts of the 20xx department of Saihan District Bureau of Culture, Sports, Tourism, Radio and Television have been publicized to the public within 20 days after the approval.
(2) Integrity.
The disclosure of departmental final accounts includes the main responsibilities and institutional settings of the department, the summary and final accounts of the department, the changes of final accounts revenue and expenditure, the arrangement of funds for the operation of the organ, government procurement, the explanation of professional terms, the overall situation of departmental final accounts revenue and expenditure, the overall situation of departmental final accounts expenditure, the overall situation of financial allocation final accounts, the final accounts of general public budget expenditure and the final accounts of basic expenditure of general public budget financial allocation. General public budget "three public" expenditure final accounts, departmental government fund income and expenditure final accounts, key project performance self-evaluation and key performance evaluation results income and expenditure.
(3) the degree of refinement.
The "three public" funds in the general public budget, the changes and reasons of the "three public" funds, including the total amount, sub-items and reasons for the changes. The expenditure table of the "three public" funds in the general public budget is disclosed according to the expenses for going abroad (in the country), the expenses for purchasing and operating official vehicles and the expenses for official reception. The general public budget expenditure table is disclosed to the functional classification item-level subjects; The basic expenditure table of the general public budget is disclosed to the subject of economic classification.
(4) publicity methods.
The departmental budget is open. Published on the portal websites of governments and financial departments at the same level, and permanently preserved.
(5) authenticity.
The final accounts are true, accurate and comprehensive. There is no problem of imaginary expenditure and inconsistency between final accounts and books.