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襄阳县审计局最近对全县乡镇农水站1990年度水费的征收、使用和管理情况进行了审计。共审计水费176.52万元,占全县实收水费的67％;查出违纪金额39.1万元,占审计总额的23％.对于挤占挪用上交款38.74万元和多提、重提代收手续费0.36万元,均按照《违反财政法规处罚的暂行规定》分别给予了罚款和没收。我们在审计中发现,目前乡镇农水站财务管理方面存在的问题不少。一是主管部门领导不重视。总认为,乡镇农水站是新设机构,人员、资金少,管不管问题不大;二是会计人员新手多、业务素质低,大都是流水帐,没有按照正规的会计科目进行核算;三是各项管理制度不健全,财务管理混乱。有的是“一人站”,即站长、会计、出纳一人兼任或者是站长兼出纳,另外从其他单位找个挂名会计;有的是“亲属站”,即站长的子女或其他亲属当会计、出纳。由于
Xiangyang County Audit Bureau recently conducted an audit on the collection, use and management of the water charges of township agricultural stations in 1990. A total of 176.52 million yuan of water audit fees, accounting for 67% of the county revenue collected; found 391,000 yuan against the amount of discipline, accounting for 23% of the total audit of the diversion of misappropriation of 387,400 yuan and extra mention, Fees collected 3600 yuan, all in accordance with the “violation of the Provisional Regulations on financial penalties,” were given a fine and confiscation. In our audit, we found that there are quite a few problems in the financial management of township farmers’ water stations. First, the leadership of the authorities do not pay attention. The total number of township farmers’ water stations is a new establishment, with fewer staff members and less capital. The second is that there are a large number of novice staffs and low professional quality, most of whom are running accounts and do not carry out accounting according to regular accounting subjects. Thirdly, The management system is not perfect, financial management chaos. Some are “one-man stop”, that is, owners, accountants and cashiers serve as one or both directors and cashiers. In addition, they are called “accountants” from other units. Some are “relatives”, that is, the owners’ children or other relatives are accountants and cashiers. due to