Audit research in the management of grassroots sports lottery public welfare funds

Adhering to the purpose of "coming to the people, using it to the people", the sports lottery charity fund is committed to funding to carry out national fitness activities, make up for insufficient funding for large -scale sports competitions, repair and increase sports facilities, and help the construction of sports poverty alleviation projects. The strong backing of sports and national fitness has contributed to the construction of a strong country and a healthy China. Recently, the author combined with the special audit investigation of grass -roots sports lottery public welfare funds, and put forward some thoughts and suggestions from the perspective of research audit.

1. Basic situation of sports lottery public welfare funds

Sports lottery public welfare funds implement two lines of fiscal revenue and expenditure. At all levels, it is left in accordance with the central, provincial and local sports lottery sales. The local sports lottery center is responsible for the sales and management of sports lottery tickets, and pays the provincial finance. Financial departments and sports administrative departments at all levels jointly manage the sports lottery public welfare funds returned by local sales, and are included in local government funds for management.

Second, the main problem of existence

(1) Insufficient "institutional" coverage of funds. The grass -roots fiscal and sports administrative departments have not jointly established and improved long -term supervision mechanisms such as the distribution, allocation, use, and management of the sports lottery public welfare funds, resulting in the fairness and rationality of fund distribution. On the other hand, while allocating and allocation of special funds, the corresponding project performance goals are not conducive to the smooth development of project performance evaluation.

(2) Budget preparation "rationality" is poorly advanced. Due to the lack of attention to the necessity of budget preparation, grass -roots units have derived the non -scientific, unreasonable, and non -refined budget preparation of budget preparation. Essence

(3) Budget execution of "standardization" is not strong. Problems that have not been used in accordance with the prescribed use of project funds, low projects or low execution rates, and the project idle did not exert practical benefits. The level of budget execution needs to be improved.

(4) The "benefits" of asset management are not strict. The unit of use is unclear about the boundaries of administrative funds and project funds, and it is over -range to list the support of the branch. Some audit institutions do not strictly check the qualification review, resulting in a prize -reissue funds that do not meet the subsidy requirements. It is urgent to solve problems such as not establishing sports and fitness equipment management accounts and not being included in financial asset management.

Third, countermeasures and suggestions

(1) Assistance to improve the system to promote the distribution of funds to "chapters can be based". The first is to establish and improve the fund distribution system for event activities. Further clarify the scope, accounting standards, and tracking supervision of the object of fund distribution. The second is to publicize the distribution, use, and management of the activities of the event in a timely manner, combine the online+offline methods, protect the right to know all sectors of society, accept the supervision of all parties, and ensure the fairness of fund distribution. The third is to formulate project performance goals and performance evaluation rules. Ensure that the special funds are truly practical, exert practical results, and reduce the idle waste of funds.

(2) Based on science and reasonable, it promotes budget preparation of "dysfunction". The first is to formulate the implementation plan for the preparation of the budget of the sports lottery, strengthen the emphasis on the preparation of the special fund budget from the source, and block the loopholes of the unsigned budget. The second is to improve the operating rules of budget preparation, effectively prepare the budget to various departments, refine it to specific projects, and refine it to the work content. The third is to strictly review the content of budget preparation. The same job content is not compiled in two projects to avoid repeatedly preparing budget and waste of funds.

(3) The implementation of standardization is the first to promote the implementation of the budget implementation. The first is to use budget preparation as the criterion and use project funds according to the prescribed use. Prevent the problem of supervision from actual use interchange between projects. The second is to strengthen the normality of budget execution. Summarize the lessons and lessons, and focus on improving the level of budget execution. The third is to jointly promote the actual benefits of the project across departments, find various problems that lead to the idle of the project, and gradually solve them in a targeted manner to promote the transformation of the results of project funds.

(4) Based on quality and efficiency, it is necessary to promote asset management "accounts to check". The first is to strengthen the sense of responsibility for special funds. Strengthen the supervision of the use of special funds, and clarify the boundary of administrative funds and project funds. The second is to enhance the risk awareness of qualification review. For the main body of the application award, the audit institution shall make a careful and cautious professional judgment in accordance with the requirements of the documents and combine the application materials. The third is to strictly standardize asset management, establish a ledger for sports and fitness equipment, and incorporate them into the scope of financial asset management.

Author: Tan Nan unit: Hubei Province Jingzhou City Audit Bureau

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