Audit case | Catty behind advertising and parking fees

In 2019, the Audit Bureau of District B sent a audit team to audit the implementation of the 2018 budget of Units C. The key extension of the collection and management of non -tax revenue such as parking berth, advertising settings, and no income of penalties was extended. In -depth layers, the ins and outs of the touched funds in Shun Teng, successfully revealed that the Cat's greasy cat greasy during the parking of parking berths and advertising settings.

1. Pre -trial investigation determines the focus

District B Audit Bureau has not conducted any form of audit on Units C, and the auditors do not know the situation of the unit. After the entry point of the audit team, it was not rushed to conduct audit, but instead conducted a full pre -trial investigation. The auditors talked with the team members, finances, tolls and other relevant personnel through consulting the information, quickly learned about the functional responsibilities, business processes, internal control systems and revenue and expenditure management of Unit C, and learned from the CEO of the A law enforcement brigade of Unit C. Waiting for a person to be investigated by the District Discipline Inspection Commission for personal problems.

Based on the investigation, the audit team understood the situation of the grasped, combined with the auditors' experience and professional judgment to find key links that were prone to problems, and determined key audit matters. Initially, the auditors used the charging items and engineering projects as the two key directions of this audit, and combined with the professional expertise of the audit team members to conduct the initial division of labor. The A and B audit teams were established. In the collection and management of income such as advertising settings, Group B mainly attacked projects that had large amounts of funds paid in that year.

2. Analysis of data doubt emerging

The auditors extracted financial data and related business data for nearly two years from Unit C, and compared the relevant data and analyzed three major doubts:

Doubt 1: Unit C's parking berth fee in the first quarter of 2018 was significantly lower than the other three quarters of the year, and it was significantly lower than the revenue of the first quarter of 2019 (the difference between the two was 153,200 yuan).

Doubt point 2: The collection and receipt of the advertising setting fee is completed by a person in Longmou. After using a receipt, Long Moumou will pay the corresponding amount to the non -tax income bureau. When the auditors counted the use of bills, they found that Long Moumou had a receipt before using two -thirds. The amount of the receipt was 102,800 yuan. When asked where the funds were stored, Long Moumou was nervous. I didn't say it for a long time.

Suspicious point three: Unit C purchased nearly one million isolation guardrails in 2018. The purchase unit price was significantly higher than the market unit price, and Units C renovated a large number of old quarantine guardrails. The renovation fence is reimbursed as a new purchasing fence.

Third, the initial investigation of the tracking point is blocked

The two audit teams conducted a survey on the doubts found in the audit, but touched a nose ash.

For doubts: Group A's investigation found that the parking berth fee of March 2018 and before was collected by Luo Moumou. After that, Wan Moumou and Liu Moumou were responsible for the work. When the work was handed over, they did not handle any transfer procedures. When the auditor asked Luo Moumou to provide a parking berth fee to collect information, Luo Moumou first delayed all kinds of excuses, and then Luo Moumou admitted that the relevant information had been destroyed by the auditors. In order to verify whether Luo Moumou was lying, the auditors conducted an assault inspection of Luo Moumou's office and unit C's data storage room, and found nothing. When asking the reason for the significantly low income of car parking in the first quarter of 2018, Luo Moumou's response to the auditor just said in one sentence: "Long time, can't remember." So how to find the car parking in the first quarter of 2018 The reason for the significantly low -cost income became a hurdle in front of the auditors.

For doubt two: After the auditor knows a series of offensives of advantages and disadvantages, Longmou finally explained that the advertising setting fee charged is generally temporarily stored in a personal bank account for a certain bank, because of financial security and convenience of work. After inquiring the bank account provided by Long Moumou according to law, the auditors found that the account was its salary account with a large amount of capital access. Most of them were operated through the ATM machine, which could not be compared with the receipt.

For doubt three: After Group B found that the purchase unit price of isolation guardrail was significantly higher than the local market price, the auditors tried to inquire about the price of quarantine fences of the corresponding specifications to the supplier of Guiyang, but the other party was very vigilant and was "reviewing". After the identity, I said that if I had the intention to purchase, I came directly to the interview, and then hung up the phone. After this road is not connected, the auditors had to take a different approach to investigate the renovation of the barrier fence. The isolated guardrail was managed by Unit C SZ. Librarian. After investigating Zhou's investigation and investigation of the physical and ledger of the warehouse, the auditors' maximum discovery summarizes one word, "chaos"! If there is no leadership signature in the outlet list; part of the storage list has not indicated whether the fence of the warehouse is a new guardrail or an old guardrail, and the specifications of the guardrail are not filled in; whole……

Fourth, internal check and external adjustment willow dark flowers

The auditors were a little lost after touching the wall, but everyone was not discouraged. Soon, after we re -sorted out the three major links of the three major doubts, considering the tight time and limited manpower, we decided to temporarily abandon the continued extension of the project, concentrate on investigating the parking berth fee and advertising setting fee, and still divide the two roads, one, one, one, one, one The group extension of the parking berth fee, and another set of extension of the investigation advertising setting fee. After adjusting the division of labor, the auditors decided to adjust their ideas. On the one hand, they re -sorted out the accounts of Unit C in a targeted manner to find every link that might be ignored; on the other hand, external investigations were carried out to find new breakthroughs. There is no way for the mountains and rivers, and Liu Dark Huaming is another village. The parking berth fee survey team conducted a visit to the toll collectors in each section. When asked about the payment cycle and the method of paying the payment, the answer was surprisingly consistent: "The income is paid once a month. Later, the Starting Gone was handed back to unit C and a new bill was used ... "But when he visited a remote toll section, the toll staff Chen Moumou on the section attracted the attention of the auditors. Chen Moumou was originally responsible for a large section of the traffic. For some reason, he adjusted him to this remote section.看得出陈某某当时是积怨已久、非常不满，一顿安抚之后，审计人员说明了此次的走访目的，在与陈某某的闲聊中获悉了一个关键信息，2018年3月之前， The toll staff can freely choose two ways of cash and WeChat transfer to pay the payment. Later, I suddenly received a WeChat notification, asking for everyone to deposit all a designated bank account when paying the payment at the beginning of the month. It was found through Chen Moumou's WeChat records and transaction records that this designated receipt account was the personal account of Liu Moumou, an employee of Unit C.

At the same time, another audit team also made major breakthroughs. The group's auditors for nearly three years of advertising setting fee comparative analysis and found that a company has opened an outdoor advertising position in a certain section in recent years, but in the past three years The outdoor advertising setting fee was paid in the first year, and there was no payment record in the next two years. According to the auditors, the outdoor advertising setting fee is signed one year and the cost is also ending every year, but why can't I see the payment record of the company in the past two years from unit C? With questions, the auditors conducted a visit to the house and learned from it that the advertising fee of the house opened in the past two years was paid on time, and the money was directly paid to Long Moumou's personal account.

Fifth, Shun Teng Touching the Locking results

The auditors inquired about the above two bank accounts learned in the investigation in accordance with the law. Through the analysis and extension of bank transactions and extended investigations, the illegal clues of the "small vault" surfaced. Mo and Liu Moumou deposited the parking berth fee in illegally in their private accounts, with a total amount of 3.8628 million yuan, of which some of them were used for personal consumption, and 782,600 yuan of funds were unknown. When the income is income, the total amount is 863,800 yuan in the account of Long Moumou's bank account. The funds are successively used for tourism, shopping, entertainment and other units and personal expenditures. Withdrawal across regions, the total amount is 125,000 yuan.

Due to the major problem, the audit team immediately reported a detailed report to the leaders of the bureau. After the leaders of the bureau understood the situation, they immediately reported the clue of the problems found in the audit to the main leaders of the district, and attracted great attention from the main leaders of the district. Immediately organized relevant departments to organize relevant departments. A special meeting was held to set up a special investigation team to conduct special investigations on Units C for the problems found in the audit. In the end, the relevant personnel were seriously held accountable, and the violations were recovered. In the collection management links and the problems of the management of parking berths and advertising fees, the internal control systems were formulated in units C, and the unit C separately formulated the internal control system and strengthened the pair of pairs. Supervision and management of relevant position personnel.

6. Case analysis and revelation

"Small vascular" belongs to off -account accounts and has the characteristics of concealment and difficulty. This requires that our auditors must have a keen insight, thoughtful analysis, and the spirit of struggle. In recent years, the phenomenon of privately setting up the "small vault" has been repeatedly banned in some units. For example, in this case, private "small vaults" have been revenue and other income, such as concealing advertising settings, we need to be vigilant at all times. Audit finding a problem is not the purpose. How to prevent corruption from the source is the key. This requires the audit department to pay attention to the source of the source, insist on investigating the source, the cause, the responsibility, and the results of the investigation, and the in -depth analysis of the laws of violations of discipline and law. Relevant departments must keep an eye on the flow of funds, build a regulatory defense line, and strictly re -investigative to prevent such problems. (Author: Yang Tongzhi unit: Audit Bureau of Bijiang District, Tongren City, Guizhou Province)

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