Su Weijiao(2017) No. 15

The Education Working Committee of the districted city and county (city, district) Party committee, and the education bureau of the city and county (city, district):
　　In recent years, primary and secondary schools in the province have fully implemented the newly revised financial and accounting systems and relevant rules and regulations, and the standardized management of finances has been significantly improved, and the management level has been continuously improved, which has promoted the healthy development of basic education. However, some primary and secondary schools still have problems such as a weak sense of the legal system, lax budget implementation, ineffective implementation of systems, and an imperfect internal control system, and some schools have even seriously violated discipline and law. In order to strictly enforce financial and economic discipline, standardize financial behavior, prevent financial risks, and improve the efficiency of the use of funds, in accordance with the relevant national and provincial laws and regulations, the following opinions are hereby put forward on strictly enforcing financial and economic discipline and further strengthening the financial management of public primary and secondary schools (including kindergartens and secondary vocational schools).
　　1. Implement leadership responsibilities for financial management
　　Fully implement the financial and economic policies and decision-making arrangements of the Party and the state, and persistently and thoroughly implement the spirit of the eight provisions of the Central Committee and the ten provisions of the Provincial Party Committee. Implement the "Provincial Party Committee Education Working Committee and Provincial Department of Education on Further Promoting the Implementation of Schools".Opinions on the decision-making system of "three major and one large" (Su Weijiao [2017] No. 10) effectively standardize the school's major decision-making matters, important personnel appointment and dismissal matters, major project arrangements and the use of large amounts of funds. The principal is responsible for the financial management of primary and secondary schools. Under the leadership of the principal, the financial activities of the school are accounted for and managed by the financial department of the school. As the first person responsible for the financial management of the school, the principal should earnestly assume the leadership responsibility, conscientiously perform his duties, take the lead in implementing laws, regulations and financial systems, strengthen the financial management of the school, establish a sense of risk prevention, and ensure the standardized operation of the school's funds. It is necessary to attach great importance to the financial management of the school, and provide support in the establishment of institutions, staffing, professional title evaluation, performance appraisal, etc. Primary and secondary schools with large funds should set up independent financial institutions in accordance with regulations, specifically responsible for the financial management of the school.
　　2. Promote the construction of internal control system
　　Improve and improve the construction of the financial management system with the internal control system as the core, in accordance with the requirements of the "Internal Control Specifications for Administrative Institutions (Trial)", carefully investigate the risk points in the management of the school, improve the relevant management system in a timely manner, and standardize the operation process. The principal is responsible for the establishment, improvement and effective implementation of the school's internal control, and presides over the formulation of the school's internal control construction work plan, focusing on the allocation and use of funds, state-owned assets, infrastructure and maintenance, canteens, procurement, student financial assistance and other fields, refining the business process of the school's various economic activities and administrative affairs activities, clarifying the control links and related responsibilities, and realizing the separation of decision-making, implementation and supervision. Pay attention to and strengthen the management of economic contracts (cooperation agreements), and clarify the authority for approval and signing. arriveIn 2020, an internal control system that is compatible with the modernization of the education governance system and governance capacity will be basically completed, with consistent rights and responsibilities, effective checks and balances, smooth operation, strong implementation, and scientific management.
　　3. Strengthen the management of budget and final accounts
　　Improve the budget compilation and review system. followUnder the leadership of the president, the finance department and relevant departments are jointly responsible for the preparation of the budget. All revenues and expenditures of the school are included in the budget. The revenue budget is accurately calculated and truly reflected, and the income shall not be concealed or omitted; Strengthen feasibility studies and demonstrations of the expenditure budget, optimize the expenditure structure, increase investment in the construction of connotation, and improve the scientific and refined level of budget preparation. Promote the school's medium-term financial budget planning and project rolling budget management, and enhance the forward-looking and scientific nature of budget preparation.
　　Strict budget execution. Schools are not allowed to change or expand the standards and scope of expenditures without authorization, and it is strictly forbidden to spend without a budget or beyond the budget. Adhere to the principle of diligence and thrift, and strictly controlThe expenditure of the "three public funds" will reduce the regular expenditure and strive to build a conservation-oriented campus. Strengthen the management of performance evaluation of special financial funds, actively carry out self-evaluation of project performance, and continuously improve the efficiency of the use of education funds. Budget and final account information must be disclosed to the public in accordance with laws and regulations, truthfully and accurately, and it is strictly forbidden to conceal, omit or fabricate false financial final account information.
　　Fourth, strict financial revenue and expenditure management
　　Organize income in accordance with laws and regulations. Administrative fees shall be collected in strict accordance with the scope, items, and standards of fees collected by the state and provinces, and legal bills shall be used; it is strictly forbidden to set up items for collecting fees, formulating standards for collecting fees, or collecting fees beyond the scope without authorization, and it is strictly forbidden to collect fees on behalf of other departments and units. Educational and teaching activities, matters that should be provided free of charge within the scope of teaching management, and items that the state has clearly provided for inclusion in public fund expenditures shall not be listed as service fees or collection items. Strengthen the management of escrow funds, adhere to the principle of voluntariness, and must not use coercive means to require students to participate in service or agency projects. Adhere to the fee publicity system, and publicize the fee items, fee standards, fee basis, and fee scope to parents and students in a conspicuous position in the school for a long time. All the income of the school is included in the budget, unified accounting and unified management. Strictly enforced"Separation of revenue and expenditure" management, the establishment of a regular screening mechanism, strictly prohibit the establishment of "small treasury", off-the-books accounts, private deposit of public funds. The school shall promptly hand over the funds to the state treasury or special financial account in accordance with regulations, and shall not conceal, detain, withhold, embezzle, or sit on expenses.
　　Standardize spend management. All expenditures of the school are included in the budget, and the expenditure management system is established and improved. Strictly enforce the scope and standards of expenditures stipulated in the relevant national and provincial financial rules and regulations, and shall not expand the scope and content of expenditures without authorization. Strictly implement local wage policies and standardize the issuance of allowances and subsidies. It is strictly forbidden for schools to use financial means such as payment"Referral fee", "referral fee" and other solicitation of students. The expenditure of public funds shall be carried out in strict accordance with the relevant regulations, and shall not exceed the scope and standard of expenditure, and it is strictly forbidden to use "white slips" to list expenditures, it is strictly forbidden to use false bills, and it is strictly forbidden to falsely list conference fees, labor fees, training fees, consulting fees, etc. to obtain public funds. Strengthen the management of student financial aid funds, standardize operating procedures, and earmark funds.
　　5. Strengthen the management of school assets
　　The assets of primary and secondary schools include current assets, fixed assets, projects under construction, intangible assets and foreign investment. Education departments and schools at all levels should strengthen the management and supervision of school assets, improve the management system, clarify the management personnel, and conduct regular or irregular inventory to ensure that accounts, cards, and materials are consistent. The leasing, lending and disposal of school assets shall be studied by the joint party and government meeting or the school affairs meeting, and handled in accordance with the prescribed procedures and requirements, so as to strictly prevent the loss of state-owned assets. Strengthen the management of cash and bank accounts, establish and improve the responsibility system for monetary and fund management posts, and no one person shall handle the entire process of monetary and capital operations.
　　Foreign investment by primary and secondary schools is strictly controlled, and schools in the compulsory education stage are not allowed to engage in business activities. Primary and secondary schools are not allowed to provide guarantees, and they are not allowed to use financial allocations and their surpluses for foreign investment. The finances of training institutions, foundations, and other economic entities invested and established by the school shall be included in the unified management of the school's financial department. Strengthen the management of school-run industries to ensure the preservation and appreciation of state-owned assets.
　　6. Strengthen the financial management of canteens
　　School canteens should adhere to the principles of public welfare and non-profit, and the canteen finance should be included in the unified management of school finance, and special account accounting should be implemented. Strict management of revenue and expenditure, control the entry and exit of materials, regular publicity and supervision, standardize business service behavior, and effectively protect the rights and interests of teachers and students. Compulsory education school cafeterias are to be operated independently by the school and managed in a unified manner, and must not be contracted to external parties.
　　Strengthen the management of food receipts and expenditures in canteens. The financial department of the school conducts detailed classification accounting of the income and expenditure of the canteen, comprehensively and accurately calculates the income and cost items, and eliminates false income or false costs. The food fee paid by the student shall be fully used for the cost of student food. The accumulated balance or loss at the end of the period of food expenses shall be controlled at the total annual income and expenditureWithin 3%, if there is indeed a small amount of surplus, it should be used specifically to improve student food, and it is strictly forbidden to directly or indirectly use it for the distribution of school staff welfare bonuses, school entertainment expenses or other ways to transfer to non-canteen business services.
　　The school canteen materials and negotiable securities shall be managed by special personnel, and the corresponding management system and ledger shall be established. The school canteen materials are purchased by two people, the personnel are rotated regularly, and the procurement and warehousing methods of rice, flour, oil, meat and other bulk items are open and transparent and standardized. Establish a financial disclosure system for school canteens, disclose the financial income and expenditure of the canteen, material procurement, and meal prices to school teachers, students, and parents, and report them to the competent department of education for the record. Schools should establish a meal committee composed of students, parents and teacher representatives, promote the democratic supervision and management of canteens, and consciously accept the supervision of teachers, students, parents and society.
　　7. Standardize procurement and infrastructure management
　　Strengthen the procurement management of all kinds of goods, projects and services in schools, strictly implement the "Government Procurement Law", "Bidding Law" and their implementation regulations and other laws and regulations and policies issued by the financial department, and standardize school procurement procedures and procurement behavior. Establish and improve the internal procurement management system, all procurement projects are included in the departmental budget and strictly implemented, and no budget or over-budget procurement is allowed. For projects that meet the quota standards for public bidding, public bidding must be implemented, and it is strictly forbidden to split projects to avoid public bidding. For sporadic procurement projects outside the scope of government procurement, the school should clarify the internal procurement, acceptance, warehousing and other processes, standardize the procedures for changing the internal procurement method, and do a good job of bidding invitation and negotiation records. The discount income generated by the student purchasing activities shall be fully transferred to the students, and no kickbacks, handling fees or other benefits shall be accepted in violation of regulations in the procurement activities.
　　Strictly implement the relevant laws and regulations of the school's capital construction, and perform the decision-making procedures and various approval procedures. The construction and maintenance of school buildings should be reasonably planned, the construction cost should be controlled according to the budget, and bidding should be carried out in accordance with the regulations. After the construction budget is approved, it shall be strictly implemented, and the construction function, scale and standards shall not be adjusted without authorization. Pay the project price according to the contract, and strictly perform the payment approval procedures. After the completion of the construction of the project, organize the completion acceptance and complete the financial accounts in a timely manner. Implement the whole-process tracking and auditing system for infrastructure projects, and strengthen the management of all parties involved in school construction projects.
　　8. Improve the professional level of the financial management team
　　In accordance with the principle of separation of incompatible positions, the accounting and related positions should be reasonably set up, the responsibilities and authorities should be clarified, and a mutual check and balance mechanism should be formed. Personnel with high political quality, strong professional ability and professional qualifications are selected to engage in the financial work of the school. The school's general ledger, cashier, goods procurement, warehouse management and other positions must be separated, and the immediate family members of the school leaders are not allowed to serve as the school's financial personnel. Strictly select new financial personnel, gradually increase the proportion of professional and technical financial personnel above the middle and senior levels, and enjoy the same treatment as teachers in the distribution of performance salaries.
　　Intensify the training of financial management personnel, develop and introduce training plans for financial personnel in local education departments and schools, focus on strengthening the financial discipline and financial knowledge training of the top leaders of the unit, enhance the awareness of the bottom line and the red line, and improve the consciousness of abiding by financial discipline. Strengthen the education of integrity and professional ethics for school financial and accounting personnel, establish a reward mechanism for the performance of duties, and continuously improve the professional level of the financial management team.
　　9. Strengthen financial audit supervision and accountability
　　According toThe principle of "who is in charge, who is responsible", adheres to the principle of "managing the industry, managing the style of work, managing the construction of party style and clean government", conscientiously fulfills the main responsibility, and earnestly implements the financial management responsibility system of primary and secondary schools. Give full play to the role of grassroots party organizations as the political core, and strengthen the supervision of school party organizations over financial management. Party committees, education working committees, and education bureaus at all levels should actively cooperate with discipline inspection and supervision organs, finance, auditing, and other relevant departments to organize an audit or supervision of the financial management of primary and secondary schools once a year, so as to ensure that supervision is comprehensive, investigation is thorough, and no blind spots are left. Adhere to the problem-oriented, "zero tolerance" for violations of financial discipline found in audits and supervision, and investigate and deal with them together, and publicly report and expose typical problems.
　　Strict supervision and accountability. Improve the system of documenting the whole process of decision-making by the leadership group, investigating and pursuing responsibility, and correcting errors and deviations. Party committees at all levels of education working committees and education administrative departments should strictly implement the "Regulations on the Accountability of the Communist Party of China" and other relevant provisions, establish a supervision and accountability system, seriously deal with violations of financial and economic discipline in accordance with relevant regulations, and supervise and supervise the rectification of problems; where the circumstances are serious and constitute a crime, it shall be transferred to the judicial organs for investigation of criminal responsibility. Adhere to the units and departments that do not implement financial management responsibilities in place, violate discipline against the wind, and have nest cases, major cases, important cases, and repetitive cases"Double investigation in one case" should not only investigate the responsibility of the parties, but also investigate and investigate the responsibility of the relevant entities, supervision and leadership. In areas where there are many violations of laws and regulations, the Provincial Party Committee Education Working Committee and the Provincial Department of Education will adopt measures such as admonishment, notification, rectification order, recovery of financial funds, and prohibition of applying for relevant financial special funds and provincial awards and evaluation projects within 1-3 years, and deal with them in accordance with laws and regulations and discipline.
　　The Education Working Committee and Education Bureau of each districted city and county (city, district) Party Committee shall, on the basis of these Opinions, formulate specific implementation opinions, and organize schools to conscientiously formulate or revise specific implementation measures, and report them to the Education Working Committee of the Provincial Party Committee and the Provincial Department of Education.
 

Provincial Party Committee Education Working Committee   Provincial Department of Education
November 8, 2017