Rectification Results of the Problems Identified in the Audit on Budget Implementation and Other Fiscal Revenues and Expenditures of the State-owned Assets Supervision and Administration Commission of the State Council for the Year 2013
Pursuant to the provisions of the Audit Law of the People’s Republic of China, the National Audit Office of Chinaconducted an audit from November 2013 to March 2014 on the budget implementation and other fiscal revenues and expenditures of the State-owned Assets Supervision and Administration Commission of the State Council (hereinafter referred to as SASAC ) for the year 2013. According to the information provided by SASAC until the end of October 2014, the rectification of the problems identified by the audit is as follows:
I. Rectification of the main problems in budget implementation
1. In 2013, SASAC at its own level organized 19 groups of outbound visits, with 4.3402 million yuan of expenses on these visits undertaken by other units including central enterprises. Of these groups, 17 training groups stated 1.5237 million yuan of expenditures beyond the prescribed standards. 30 affiliated units stated 7.663 million yuan of expenditures on outbound visits over budget or without budget.
2. In 2013, SASAC at its own level stated 265,000 yuan of expenditures on the operation of official vehicles over budget. 57 affiliated units stated 5.459 million yuan (of which 231,400 yuan was from fiscal appropriation) of expenditures on the operation of official vehicles over budget or without budget . Its affiliated China Petroleum Chemical Engineering Survey and Design Association and another unit spent 469,400 yuan of expenditures on the purchase of vehicles without budget .
3. In 2013, 43 affiliated units stated 6.3701 million yuan (of which 33,500 yuan was from fiscal appropriation) of expenditures on official hospitality without budget or over budget.
Regarding the above-mentioned problems of 1, 2, and 3, SASAC has formulated SASAC Provisional Regulations on the Management of Departmental Budget Implementation, SASAC Provisional Regulations on the Management of “Three Public Expenses”, and relevant detailed implementation rules. It has revised SASAC Provisional Regulations on the Management of Departmental Budget and other regulations to strengthen budget management and tighten the control over expenditures. Respecting the problem of the expenses on outbound visits having been undertaken by central enterprises and other units, SASAC is working to formulate measures for refund although it has involved many units.
4. In 2013, SASAC did not implement the procedures for reporting its plan for holding Category III conferences to the National Government Offices Administration for the record in violation of regulations. 2 conferences had 76,400 yuan of fees undertaken by enterprises and local state-owned assets supervision and administration commissions. 9 conferences stated 390,400 yuan of fees beyond the set standards. 2 conferences exceeded the set durations and overstated 64,700 yuan of fees. 4 conferences were held at non-designated hotels, involving 336,000 yuan. 18 conferences had 2574 participants more than the prescribed number. 18 conferences were held outside Beijing, involving 1.371 million yuan.
Regarding the above-mentioned problem, SASAC has formulated SASAC Provisional Regulations on Office Financial Management and SASAC Implementation Rules on the Management of Office Conference Fees to strengthen the management of conferences. It has returned the 76,400 yuan of conference fees undertaken by the enterprises and the local administrations.
II. Rectification of the main problems in other fiscal revenues and expenditures
1. In 2013, thestatements of final accounts of its affiliated Bureau of Retired Textile Cadres and Bureau of Retired Metallurgical Cadres were not accurate in that 685,200 yuanof transport expenses was not incorporated into “basic expenditures – other transport expenses”.
Regarding the above-mentioned problem, SASAC has instructed the Bureau of Retired Textile Cadres and the Bureau of Retired Metallurgical Cadres to adjust the relevant statements of final accounts.
2. From 2010 to 2012, its affiliated Chinese Association of Refrigeration did not incorporate6 million yuan of revenues from exhibitions into its statutory books for accounting.
Regarding the above-mentioned problem, SASAC has instructed theChinese Association of Refrigeration to adjust relevant accounting records and conduct truthful financial accounting, and required that the association should strengthen its internal control and financial management.