First, focus on reviewing and evaluating whether the poverty alleviation and development plans formulated by key national poverty alleviation and development areas meet the requirements of the poverty alleviation program.
Second, focus on checking whether the financial, poverty alleviation and development and reform departments have established a poverty alleviation project library, and declare, approve and establish projects according to the prescribed procedures; Whether to issue the plan and allocate funds according to the plan, and specifically implement it to poor towns, villages and households.
The third is to focus on whether there is a problem of multiple declaration of funds for the same project; Whether the project is implemented in strict accordance with the approved plan, and whether there are problems such as unauthorized adjustment of the project construction site, construction unit, construction content and construction scale.
Two, the distribution, allocation and management of special funds for poverty alleviation.
First, focus on whether the financial department will include poverty alleviation and development in the annual financial budget, and increase it year by year, and whether there is a problem of making false investment through imaginary expenditures and inflated engineering quantities.
Second, focus on whether special funds are allocated in accordance with the prescribed methods and procedures; Whether it is allocated in full and on time to the lower-level finance or fund-using units, whether it is used to balance the financial budget, and whether there are serious violations of laws and regulations such as financial detention, deduction and misappropriation.
Third, it is important to check whether the construction funds implement the system of special account management, special account storage, separate accounting, earmarking, closed operation and reimbursement accounting, and whether the fund arrangement, expenditure accounting and management have reached the project.
Third, the use of special poverty alleviation funds.
First, it is important to check whether the fund users use the funds according to the approved projects and the specified purposes, and whether there are problems such as false expenditures, interception, transfer, lending, misappropriation, false reporting, corruption, extravagance and waste; Whether the project management fee is used according to the provisions, and whether the project management fee and other expenses are extracted without authorization.
Second, it is important to see whether the competent department and the fund-using unit are implemented step by step from village to household according to the planned tasks issued by the state; Whether there are problems in the process of project plan approval and implementation, such as changing the plan, expanding (narrowing) the scope, and adjusting the construction content. Departments in charge and units using funds should report the authenticity of the completed plan, earnestly strengthen the audit investigation on the management of poverty alleviation funds at the township and village levels and the implementation of poverty alleviation policies to households, and check whether there are problems such as fraud, false reporting, and inclusion of non-supporting projects in poverty alleviation projects.
Fourth, the implementation and benefits of poverty alleviation projects.
Focus on reviewing whether the project has been approved by experts, established according to regulations, organized and implemented, and accepted; Taking villages and towns as a unit, investigate the rationality of project planning, whether the completed and accepted projects have achieved the expected benefits, and whether there are losses, wastes or hidden dangers caused by inaccurate project establishment, unclear responsibilities, poor management or engineering quality problems.
Five, the management and use of discount loans for poverty alleviation.
First, focus on examining whether the poverty alleviation discount loan project meets the overall requirements of poverty alleviation and development planning; Whether the Agricultural Bank will use discount loans for poverty alleviation to support key poverty-stricken areas as required; There is no unauthorized change in loan investment, repayment method, lending method, helping the rich without helping the poor, raising the loan interest rate without authorization, overcharging interest, withholding interest or deposits, fraudulently obtaining loans and subsidizing interest.
Second, focus on reviewing the plan implementation, loan quality and recovery of poverty alleviation loans, especially microfinance; Project implementation, fund management, use and benefit of poverty alleviation loan units.