Rectification Results of the Problems Identified in the Audit on Budget Implementation and Other Fiscal Revenues and Expenditures of the Ministry of Education for the Year 2013
Pursuant to the provisions of the Audit Law of the People’s Republic of China, the National Audit Office of China conducted an audit from November 2013 to March 2014 on the budget implementation and other fiscal revenues and expenditures of the Ministry of Education (hereinafter referred to as MOE) for the year 2013. According to the information provided by MOE, up to the end of October 2014, the rectification of the problems identified by the audit is hereby announced as follows:
I. Rectification of the main problems in budget implementation
1. In 2012, its affiliated Central Audio-Visual Education Hall (AVEH), without adequate feasibility studies, requested 30.20 million yuan of project budget. In fact, only 86,000 yuan had been spent by the end of the year with 30.114 million yuan of surplus carried over. It requested 4.4 million yuan for one project, whereas the actual expenditures on this project were 137,500 yuan, with 4.2625 million yuan more than requested.
Regarding the above-mentioned problem, AVEH has returned to MOE the over-requested funds of 4.2625 million yuan and will strengthen the feasibility study of budget requests to make budget preparations more scientific.
2. In 2013, MOE at its own level and its affiliated Office of the National Leading Group for International Promotion of the Chinese Language, Communication University of China, Beijing University of Science and Technology, and International Exchange Association expanded the scope of expenditures not related with projects, involving a total amount of 238.1702 million yuan.
Regarding the above-mentioned problem, ME has instructed the relevant units to adjust the accounts and return the funds of 54.5063 million yuan to the original channels; meantime, MOE has laid down Regulations on Special Funds for Educational Management and Reform to further reinforce the management of project funds and regulate their use.
3. In 2013, its affiliated Tsinghua University, Beijing Normal University, Beijing Jiaotong University and 3 other universities over-stated a total of 83.663 million yuan of expenditures through such methods as substituting appropriations for expenditures.
Regarding the above-mentioned problem, ME has instructed the units concerned to adjust the relevant accounts.
4. In 2013, its affiliated International Exchange Association, through fabricating statements on final accounts of conference fees, unlawfully claimed 468,000 yuan of fiscal capital, of which 190,600 yuan was used for other conferences and 277,400 yuan was turned into the association’s institutional revenues.
Regarding the above-mentioned problem, the International Exchange Association has returned the unlawfully-obtained funds of 468,000 yuan to the original funding channels.
5. In 2013, its affiliated China University of Petroleum (Beijing) and International Exchange Association organized 3 groups for outbound visits without going through the procedures for approval. The members went abroad bearing passports for private affairs.
Regarding the above-mentioned problem, MOE has dealt with China University of Petroleum (Beijing) and International Exchange Association separately by cancelling the planned-but-not-carried-out outbound visits of the main person in charge of China University of Petroleum (Beijing) for the year 2014 and suspending the approval of International Exchange Association’ plans for outbound group visits. The leading group of China University of Petroleum (Beijing) has convened a special democratic life meeting at which the main person in charge of the university made a self-criticism and the group members and relevant handlers were given criticism and education. The International Exchange Association Secretariat has held an office meeting at which the main person in charge of the association made a self-criticism and the group members and relevant handlers were given criticism and education.
6. In 2013, MOE at its own level had 15 conferences held at non-designated hotels, involving 1.1154 million yuan. Two of the conferences were held at five-star hotels, involving 318,100 yuan. 4 category-III conferences were not incorporated into the plan. Participants to two conferences exceeded the prescribed numbers. 100,000 yuan of fees for one conference were shifted onto the organizing unit.
Regarding the above-mentioned problem, ME has returned the shifted conference fees of 100,000 yuan and made the requirement of incorporating all kinds of conferences for the year 2014 into the plan, implementing quota management and centralized approval, strictly regulating conference reimbursement procedures and practicing conference publicity system.
7. In 2013, MOE at its own level purchased, for 3.8922 million yuan, computers and other office equipment without budget preparation for government procurement. The Audio-Visual Centre and two other units implemented 38.6159-million-yuan procurements without calling for open bids. Beijing Forestry University procured on its own, for 3.1536 million yuan, computers which should be purchased through centralized procurement. Beijing University of Chemical Industry bought imported equipment for 50.3036 million yuan without application to and approval by the Ministry of Finance.
Regarding the above-mentioned problem, MOE has trained the directors of government procurement departments of all the ME-affiliated higher learning institutions and units and issued The Ministry of Education’s Notice on the Further Improvement of Government Procurement, requiring all the ME-affiliated higher learning institutions and units to earnestly implement the relevant regulations concerning the Government Procurement Law and standardize their government procurements.
II. Rectification of the main problems in other fiscal revenues and expenditures
1. Up to the end of 2013, 64.9 million yuan of interests of fiscal capital accumulated during the previous years had not been handed over to the national treasury.
Regarding the above-mentioned problem, MOE has turned over the accumulated interests of 64.9 million yuan to the central treasury.
2. Up to the end of 2013, its affiliated National Center for Student Financial Aid had under-stated 1.2557 million yuan of fiscal carryover. China University of Petroleum (Beijing) calculated in the current accounts 217.3076 million yuan which should be confirmed as surplus.
Regarding the above-mentioned problem, the National Center for Student Financial Aid adjusted the accounts in dealing with the issue of the under-stated 1.2557 million yuan of fiscal carryover during the auditing process; China University of Petroleum (Beijing) has standardized the accounting content of the funds held in escrow and adjusted the classification of the accounts of the 217.3076 million-yuan surplus funds.