Methods and Key Points for Conducting Village-Level Financial Audits

In recent years, with the increase in various national fiscal funds supporting agriculture (such as subsidies for breeding sows, subsidies for improved seeds, and basic agricultural facility construction projects), all these funds must be implemented at the village level. The use of agricultural support funds and the integrity of village officials are directly related to the Party's image among the masses. Doing a good job in village-level financial audits and ensuring the integrity and self-discipline of grassroots officials is not only about establishing the Party's prestige among the masses, but also an important foundation for enhancing the Party's cohesion and winning the people's trust. It is necessary to effectively strengthen village-level financial audits, safeguard the vital interests of the people, establish the Party's image among the masses, and ensure that all agricultural support funds are implemented in place. To this end, the Ju County Audit Bureau, in the process of auditing rural finances, has innovated audit concepts and strived to achieve the "five focuses" in its work:

First, focus on key points. Audits should take the overall situation into account and prioritize national interests, focusing on key, difficult issues and weak links. Audit methods should be continuously improved, with emphasis on auditing fiscal agricultural support funds that the masses care about. No false audit reports should be issued, and no formalism or going through the motions should be allowed, so as to establish an honest image of seeking truth and being pragmatic.

Second, focus on public disclosure. Rural finances involve a wide scope, many departments, and miscellaneous funding sources. Most funds involve every household, and checking item by item and household by household would be too heavy a workload and would make it difficult to complete audit tasks on time. Nor can audits be simply limited to reconciling accounts, vouchers, certificates, and statements. During the audit process, the distribution or use of fiscal agricultural support funds should be publicly disclosed, allowing the masses to raise objections to doubtful or unsatisfactory matters, while conducting sample verification to obtain true and reliable first-hand information. After the audit is completed, the audit results should likewise be publicly disclosed and once again subjected to public oversight.

Third, focus on recovery. The purpose of village-level financial audits is to protect collective assets and safeguard the fundamental interests of the people. Units and individuals involved in violations of rules and discipline regarding agricultural support funds must be pursued relentlessly, with every single sum recovered in full, giving the masses an explanation and resolutely eliminating the mentality of being a "nice guy."

Fourth, focus on results. Audits must be strict, loopholes must be corrected, and responsibility must be pursued. For problems found in audits, do not let them go if the causes have not been clarified. For management problems, do not let them go if rectification measures have not been implemented. For relevant responsible persons, do not let them go if they have not been dealt with. In rural financial audits, units and individuals who commit disciplinary or legal violations shall be given corresponding Party discipline and administrative sanctions in accordance with relevant laws and regulations and national financial discipline. Those whose conduct violates the law shall be transferred to judicial authorities for handling. They must be dealt with seriously and never tolerated or accommodated.

Fifth, focus on supervision and inspection. Increase the intensity of rectification supervision. After issuing audit reports and making audit decisions, the bureau should inspect or understand the rectification situation of each relevant village and relevant unit within the prescribed time. Establish an audit rectification supervision system, focus on doing a good job in audit rectification supervision, and assign dedicated personnel with divided responsibilities to supervise the audit rectification of fiscal agricultural support fund areas or agriculture-related projects in each village, ensuring that rectification achieves practical results.