Some suggestions on strengthening the use and management of agriculture-related special funds

In recent years, the Audit Bureau of Pingshun County, Shanxi Province has firmly established the concept of "people-oriented audit", regarded the audit of agriculture-related special funds as the top priority of the audit work, and repeatedly organized audit forces to audit or investigate the county's agriculture-related special funds. Audit investigation found that: with the continuous increase of national investment in agriculture, rural areas and farmers, the investment of funds In order to promote the adjustment of agricultural industrial structure, improve the rural ecological environment, village appearance and villagers' production and living conditions, enhance the ability of agriculture to resist disasters, increase grain yield per unit area and increase farmers' income, and promote the construction of a new countryside and the development of various public welfare undertakings have played a positive role. However, in the audit or audit investigation, it is also found that some departments and units have some illegal and disciplinary problems in the allocation, use and management of special funds, such as untimely allocation of funds, misappropriation of funds, low efficiency in the use of funds, non-standard management and so on. as a result, the special funds can not give full play to the benefits of their use, affecting the development of the cause.

I. problems in the use and management of agriculture-related special funds

1. The allocation of special funds is not timely. Finance and some competent departments have too many links in the allocation of special funds, resulting in the allocation of special funds is not timely; in addition, the time arranged by the relevant departments is far from the time of project implementation. Two factors affect the progress of the implementation of the project, making it difficult for the project to achieve timely benefits.

2. Negligent management of construction projects. Mainly manifested in: the lack of supervision of the project implementation process, resulting in some projects not in accordance with the project requirements and standards to implement, so that the project can not meet the design requirements, affecting the project quality; major projects do not bid, do not carry out budget and final accounts. It is common in the project implementation units of spot examination that the final accounts of the project are not timely, the construction unit does not issue a formal invoice, and the project unit only takes the receipt of the prepaid project as the expenditure, and does not carry forward the fixed assets, which leads to the unclear base number of the fixed assets.

3. The funding gap is large, so that the project can not achieve the expected benefits. First, the supporting funds for the project are not in place, and some units only rely on superior subsidies to implement the project, resulting in a large funding gap, resulting in a half-pull sub-project, resulting in a waste of capital losses; second, capital investment is scattered, unable to form a joint force, affecting the efficiency of funds. The audit found that many departments in some administrative villages strive for funds, and there are more than a dozen projects in a village, and some project funds are available in villages and villages. Because these villages have no collective income and only rely on the special funds issued by the superior to start the project, the decentralized investment of funds makes the project unable to achieve the expected benefits and can not play its due role, the national policy of benefiting farmers can not be reflected, and the villagers can not get real benefits.

4. The motive of some fund-using units to strive for special funds is not pure. On the surface, asking for funds in the name of the project is actually to make up for the shortfall of the unit funds and cause the funds to be misappropriated.

5. there is a contradiction between the unit's "wealth" and "things". With more things and less money, the special fund is used as an emergency fund to cover the east and the west.

6. Financial management is chaotic. First, the special funds do not implement special account management and standardized accounting. Spot examination of village-level projects found that some villages did not account for the special funds issued by their superiors in accordance with the nature of the funds, but miscalculated the accounting subjects. Some will record the financial funds related to income, such as transfer payment funds, into the provident fund public welfare fund, while others will record the financial funds related to assets, such as village access cement road funds, drinking water relief funds, etc., into the income account. There is no special account reflection in the accounting treatment, which is confused with other financial revenues and expenditures of the village. In addition, non-standard bill entry is common. Most of the bills reimbursed in the administrative villages are ordinary receipts, especially large expenses such as purchasing materials and project settlement are accounted for with receipts, but legal bills are not obtained.

7. The fund input departments, such as finance, poverty alleviation, development and reform, do not supervise the management of the use of funds in place, and the efficiency of the use of funds is low.

The existence of the above problems seriously affects the efficiency of funds, and it is also a hidden danger that leads to the tense relationship between the cadres and the masses in rural areas. According to the analysis of the reasons, objectively speaking, the financial resources of the county are tight, the rural collective income is lacking, the function of "hematopoiesis" is insufficient, the necessary funds for maintaining the operation of institutions and organizations are not guaranteed, and the supporting funds and self-raised funds for the project have no source. these factors objectively lead to the occurrence of problems such as misappropriation and low efficiency of the project. Subjectively speaking, the fund-using units do not have a strong awareness of special funds, the concept of consciously implementing the national financial and economic laws and discipline is weak, the professional quality is low, and the motivation of "wanting" is not pure, and other factors have caused problems in the use and management of funds. In addition, the weak supervision of the fund allocation units and the decentralized investment of funds are also the factors that can not be ignored. The supervision of the fund allocation unit is not in place in the aspects of project inspection, fund allocation, project acceptance and project benefit, and pays less attention to the allocation than supervision. The funds are put into many departments, and most of them require matching funds, so that the project-using units take money out of the east wall to make up for the west wall, taking care of one thing and losing the other, struggling to cope with it. Multi-input, decentralized use, can not form a joint force, so that the fund can not achieve the maximum benefit.

II. Suggestions on strengthening and improving the use and management of agriculture-related special funds

In view of the problems existing in the allocation, management and use of the above-mentioned special funds, the audit recommends:

First, take effective measures to strengthen the village-level collective economy. Village-level collective economy is the main material basis for promoting the construction of a new socialist countryside, and plays a very important role in promoting the sound and rapid development of rural economy and society and realizing the common prosperity of farmers. In view of the uneven development of the collective economy in each village, and the current situation that most villages have "no resources underground, no competent people on the ground, and serious thinking of" waiting, relying, and demanding ", we must combine the actual conditions of each village and take measures in accordance with local conditions. support should be given from the aspects of public opinion guidance, organization construction, policy support and so on. Especially in terms of financial support, by increasing the investment of village-level financial transfer payments and rural infrastructure construction, we can reduce the burden of public welfare construction of village collective organizations, and lay the foundation for the development of characteristic agriculture and the expansion of collective economy. At the same time, we have introduced some supporting policies for the development of the collective economy, such as not stipulating matching funds for poverty alleviation projects and increasing loans for collective economic development, so as to help economically weak villages develop industries and increase their income. efforts should be made to form a benign development mechanism of "blood transfusion to promote hematopoiesis". Move the whole village to some administrative villages with small population, remote location and small potential, so as to promote the transformation and development of weak villages.

The second is to strengthen supervision to ensure that funds are earmarked. Financial special funds allocation units should strictly abide by the measures for the Administration of Financial Poverty Alleviation funds, the measures for the Administration of Financial Poverty Alleviation funds reporting system, and other relevant provisions of financial special funds, strengthen the supervision and management of the use and management of put-in funds, and overcome the idea of "only care about loans, not benefits." Secondly, the allocating units should do a good job in communication and coordination, integrate special funds related to agriculture, and implement the bundled use of funds. In addition, in terms of the investment and management of funds, the financial and competent departments should strictly control the "three hurdles", that is, the inspection of project establishment, the inspection of the use of funds, and the benefit acceptance of capital projects, and carefully examine the relevant materials of the project, on-the-spot inspection of the preliminary preparations of the project, in order to determine the feasibility of project implementation. At the same time, timely allocation of funds according to the project implementation progress, as far as possible to reduce the allocation of funds and funds allocation time, to avoid idle funds, interception. Check the implementation of the project regularly or irregularly, inspect the implementation of the project on the spot, and for the project units that fail to implement the project as required and the funds are not used in accordance with the regulations, in addition to recovering the funds, they should also be held accountable to the relevant personnel. in order to ensure the safety and integrity of special funds, so that the funds invested by the state give full play to the due benefits, so that farmers can really get real benefits.

Third, strict financial management at the village level and standardize financial behavior. With the gradual progress of the new rural construction, the state investment in rural infrastructure and social undertakings is increasing. It is of great significance to manage and make good use of funds to ensure that the national policy of benefiting farmers is implemented. Fund users should enhance their awareness of special funds, strictly implement the relevant regulations on the management of special funds, and standardize the use of invested funds. In particular, for major project investment in the purchase and construction of production, management, and public welfare facilities, it is necessary to standardize the contracting, contracting, budget and final accounts of the project, and sign a contract with the winning bidder through formal contracting procedures, the completion of the project should be checked and accepted by the relevant units, so that the limited funds can give full play to their due benefits. In addition, village-level expenditure should strictly control the "four passes", that is, village accountants, village branch secretaries, villagers' financial management groups, and township management stations, to ensure that village expenditure bills are standardized and the facts are clear. It is necessary to strictly implement the "Accounting Law" and other financial laws and regulations, standardize village-level financial accounting, truthfully reflect the source and use of government subsidy funds accepted by village collective organizations, and implement special account management and special funds, so as to ensure the efficiency of the use of funds.