Think about 17 points for auditing of disaster relief donations

In order to regulate donation activities, strengthen the management and use of donations, rely on auditing forces to promote the steady operation and healthy development of disaster relief donations, combine donations related laws and regulations, and the characteristics of donation activities to organize the following audit ideas.

The first is to guide the overall context, and to sort out the relevant laws and regulations and systems of donations, to clarify the overall operation methods of donation activities, implement the subject, and the purpose of donation. The key points are as follows:

1. Whether the fundraising subject is a public fundraising fund registered by the civil affairs department of the people's government at or above the county level.

2. Whether the donor is the civil affairs department of the people's governments at or above the county level and the social donation receiving agency entrusted by it, or the public welfare civilian organizations it identified.

3. Whether disaster relief donations are voluntary and free, whether there are forcibly faction or disguise, or engage in profit activities in the name of donation.

4. Whether the scope of the use of disaster relief donations is to solve the difficulties of the victims and the transfer of the victims and the transfer of emergency rescue, post -disaster reconstruction and directional donations.

The second is to take the goal of strengthening management. By sorting out the implementation of the donation subject and the purpose of the donation, and the implementation of the procedures of the acceptance, publicity, and use of physical donations, check the loopholes and strengthen the shortcomings of the weak items. The key points are as follows:

1. Check the basic information such as their names, addresses, contacts, contact numbers, bank accounts and other basic information to the society.

2. Check whether the physical donation has corresponding materials for the quality of the items such as the corresponding invoice, quality inspection report, and acceptance form.

3. Check whether the donated money is counted and confirmed, such as whether the bills such as cash, banking bills are counted for accounts; whether the physical donation is specified in accordance with the regulations, whether special donations such as food and drugs meet the circulation regulations of the relevant industry authorities.

4. Check out whether the donor will issue a unified donation certificate to the donor in time, such as fiscal special bills or tax donation vouchers.

5. Check out whether the donor is managed to manage the donation funds and register the special person to register the special person. Whether the gifts are consistent and the accounts are consistent.

6. Check out whether the distribution of donations has fulfilled the requirements of democratic evaluation, registration, and announcement of the announcement.

7. The review of the gift that has been sold, whether it has obtained the written consent of the donor, whether it has obtained the approval of the civil affairs department of the people's government at or above the county level; Whether the money is managed and used as a disaster relief donation.

8. Check whether the gifts that can be reused can be properly kept, whether it is treated with disposable materials, whether it is used as a local disaster relief material reserve material and the waste of losses.

9. Check whether the donated money is distributed and used in accordance with the scope of use. Whether there is material retention, the stagnation of the money, and whether the New Year's use is approved.

10. Examine disaster relief donations, fundraising activities and the distribution of money, and whether the use of money by the people's government at or above the county level will be announced to the society. Any information to the society within the month.

The third is to disclose the problem -oriented, based on the donation and the beneficiary subject, and review the collection, management and use of donations to provide a guarantee for the public welfare and purity of donation activities. The key points are as follows:

1. Examine the donation behavior of specified the beneficiary, whether the donor and the beneficiary have a interest relationship, whether the subject to perform the signing of the necessity review and the relevant donation agreement, and whether there are situations in the legal form to cover up illegal purposes, such as the interest relationship People conduct interest conveying behaviors through donations.

2. Check out whether there are violations of discipline and laws such as misappropriation, occupation or corruption donation of disaster relief in the management process.

3. Check out whether the donation of money has a violation of discipline and laws that cause major losses to cause major losses due to the abuse of power, neglecting duties and abuse of duties, abusing their duties, and fraud in their use. (Author: Zhu Jiabao Unit: Jilin City Audit Bureau)

Source: Jilin City Audit Office website

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