How to deal with the small vault?

According to the Opinions of the General Offices of the General Office of the Central Committee of the CPC and the State Council (No.200918) and the Implementation Measures of the Commission for Discipline Inspection, Ministry of Supervision, Ministry of Finance and Audit Office of the CPC Central Committee (Zhong [to resolutely investigate and correct various forms of "small treasuries"), the punishment for the "small treasuries" problems found in the key inspection stage will be effectively implemented to ensure the seriousness of the central policy and the effectiveness of governance. According to the requirements of the leading group for the central management of small treasuries (hereinafter referred to as the leading group), the office of the leading group for the central management of small treasuries (hereinafter referred to as the office) has studied and drafted the Opinions on Punishment of Small treasuries of Central Units in accordance with the relevant provisions, regulations and rules of the existing laws, for the inspection teams to implement when handling the punishment decision on their behalf, and for the reference of all provinces (autonomous regions and municipalities).

First, the concept and identification of "small coffers"

According to the "Opinions" and the "Implementation Measures", the definition of "small treasury" in this governance work is: funds (including securities) and their assets that violate laws, regulations and other relevant provisions and should be included in the accounting books of qualified units.

Compared with the previous concept of "small treasury", the definition of "small treasury" in this governance work mainly has three characteristics: first, it emphasizes the unit account books that meet the requirements; Second, the "small treasury" is not limited to funds, but emphasizes various funds (including securities) and their assets; Third, as far as identification is concerned, the means and methods of establishing "small treasury" are not emphasized.

Whether it belongs to the "small treasury" depends on whether the funds or assets are included in the account books of the units that meet the requirements. This is the only criterion for judging whether it belongs to the "small treasury". The so-called "company account book" refers to the accounting account book of the company.

Articles 3, 15 and 16 of the Accounting Law stipulate that all units must set up accounting books according to law and ensure their truthfulness and completeness. Accounting books include general ledger, subsidiary ledger, journal and other auxiliary books. The Accounting Law also puts forward the following basic requirements for accounting units to set up accounting books:

First, it is necessary to set up accounting books in accordance with the provisions of the Accounting Law and the unified national accounting system, and it is not allowed not to set up accounting books. The national unified accounting system refers to the normative documents such as accounting rules, standards, systems and methods formulated by the Ministry of Finance, or jointly formulated by the Ministry of Finance and relevant departments of the State Council, or uniformly implemented nationwide with the approval of the Ministry of Finance.

Second, accounting books include general ledger, subsidiary ledger, journal and other auxiliary books, and all accounting units must be set up according to law and cannot replace each other.

Third, it is forbidden to set up accounting books or off-balance-sheet subjects in addition to the accounting books that meet the requirements in violation of the Accounting Law and the unified national accounting system.

Fourth, we must ensure that the accounting books set up according to law are true and complete. Accounting books must be based on the actual economic business and accounting vouchers that have been audited to prove that the economic business is legal, and conform to the provisions of relevant laws, administrative regulations and the unified national accounting system. Accounting books shall be registered according to the page number sequence of continuous numbers. If there are errors, missing pages, missing numbers and skipping lines in the accounting books, they shall be corrected in accordance with the methods stipulated in the unified accounting system of the state, and the accounting personnel and the person in charge of the accounting institution (accounting supervisor) shall affix their seals at the correction place. All accounting units shall regularly check the accounting books with physical objects, funds and related materials to ensure that the accounting books are consistent with the actual amounts of physical objects and funds, the relevant contents of accounting books are consistent with accounting vouchers, and the corresponding records between accounting books are consistent. The generation of accounting books of units that implement computerized accounting must also comply with the provisions of the Accounting Law and the unified national accounting system.

It should be emphasized that "small treasury" is not a legal term. Therefore, when studying and drafting the punishment decision, we should still refer to legal terms such as "off-balance-sheet funds", "off-balance-sheet assets" and "off-balance-sheet accounts" in accordance with the Accounting Law, Regulations on Punishment of Financial Violations and other relevant laws and regulations to ensure the consistency and standardization of the specific content of the punishment decision with the existing laws and regulations.

At the same time, we should also pay attention to the income and expenditure in the current account, and issue bonuses and allowances, public travel, hospitality, gifts, etc. beyond the scope and standards. As long as it is registered and recorded in the books that meet the requirements, it cannot be recognized as a "small treasury" and will be dealt with and punished according to laws, regulations and rules such as finance, finance and accounting.

Second, the basic principles of dealing with punishment

(1) Principle of combining leniency with severity.

Adhering to the principle of combining leniency with severity is a clear requirement of the Opinions and the Implementation Measures, and it is also one of the most important basic principles that must be adhered to in this special treatment and punishment work. To distinguish the policy of combining leniency with severity, we must adhere to the verified facts as the basis and take laws, regulations and policies as the criterion. Never vary from person to person and from place to place, and never unilaterally demand leniency and strictness, which not only reflects the seriousness of the policy, but also reflects the unity of the policy.

(two) the principle of unified trial and separate treatment.

There are many new situations and problems in the key inspection of "small treasury". In order to unify policies and standards, on the basis of the study and drafting of the punishment decision by the inspection team, the office of the leading group for the central management of the "small treasury" will conduct a preliminary joint trial, and then make a punishment decision according to the affiliation of the inspection team and their respective procedures, methods and steps.

(3) The principle of combining principle with flexibility.

When drafting the punishment decision, each inspection team should not only strictly grasp the policy, take laws, regulations and systems as the criterion, but also distinguish the means, circumstances, nature and amount of violation of law and discipline, combine principle with flexibility, and study and make appropriate punishment opinions.

(4) the principle of combining dealing with people.

To deal with and punish the problem of "small treasuries", we should not only pay attention to the handling and punishment of financial violations, but also pay attention to the reconciliation of accounts, the collection of the confiscation, the confiscation of the confiscation and the fine; We should pay more attention to investigating the party discipline, political discipline and organizational responsibilities of the responsible personnel, including those who have leadership responsibilities and those who are directly responsible. Those who violate the criminal law shall be transferred to judicial organs for handling; We should also make full use of other means of administrative punishment, such as informing the unit and revoking the accounting certificate of accountants.

Three. Relevant provisions on lenient, strict and heavier punishment.

(1) Relevant regulations on leniency.

Deal with the problems found in self-examination lightly and leniently.

If the self-examination is serious and corrected in time, the responsible unit may be given a lighter, mitigated or exempted from administrative punishment, and the relevant responsible personnel may be given a lighter, mitigated or exempted punishment.

The internal inspection conducted by all departments and units on their subordinate units shall be regarded as self-inspection.

Article 29 of the Administrative Punishment Law stipulates that if an illegal act is not discovered within two years, no administrative punishment will be imposed. Except as otherwise provided by law.

The time limit specified in the preceding paragraph shall be counted from the date when the illegal act occurs; If the illegal act continues or continues, it shall be counted from the date when the act ends.

Article 27 of the Administrative Punishment Law stipulates that if a party has any of the following circumstances, it shall be given a lighter or mitigated administrative punishment according to law:

1. actively eliminating or mitigating the harmful consequences of illegal acts;

2. Being coerced by others to commit illegal acts;

3 with the administrative organs to investigate and deal with illegal acts with meritorious service;

4. Other circumstances in which administrative punishment is given a lighter or mitigated according to law.

If the illegal act is minor and corrected in time, and no harmful consequences are caused, no administrative punishment shall be imposed.

(2) Handle in strict accordance with relevant regulations.

For the problem of "small treasuries" found in the investigation, financial, tax and other related penalties should be imposed in strict accordance with the law. At the same time, the responsible units and personnel shall be given administrative punishment according to law, and the responsibility shall be investigated according to discipline. The person in charge who is directly responsible for the establishment of the "small treasury" and other directly responsible personnel shall follow the Interpretation on Several Issues Concerning the Application of the Regulations on Disciplinary Actions within the Party of People's Republic of China (PRC) in Violation of the Discipline of the Establishment and Use of the "Small Treasury" (ZJF [2009] No.20) and the forthcoming "Establishment and Use of the" Small Treasury ".

If a "small treasury" is set up after the issuance of the "Opinions", its main leaders, leaders in charge and persons directly responsible should be dealt with severely, and they should be dismissed according to organizational procedures first, and then be held accountable according to party discipline and relevant laws and regulations.

(3) The relevant provisions shall be given a heavier punishment.

Those who resort to deceit, refuse to investigate, resist inspection, refuse to correct, destroy evidence, spend money by surprise, take revenge on informants in special treatment work, or find that the amount of "small coffers" is huge and the circumstances are serious in key inspections, should be dealt with severely in accordance with relevant regulations. Those suspected of committing a crime shall be handed over to judicial organs for handling according to law.

The Measures for the Implementation of Accounting Supervision of the Financial Department (DecreeNo. Ministry of Finance 10) stipulates that the financial department shall give a heavier administrative punishment in accordance with the law if a party has one of the following circumstances:

1. Failing to correct accounting violations on schedule without reason;

2. Repeated investigations and repeated crimes;

3. Resisting or obstructing the supervision carried out according to law, and failing to provide relevant accounting information and materials truthfully;

4. Coercing others to commit accounting violations;

5. Illegal accounting behavior has a significant impact on the financial status and operating results of the unit;

6. Accounting based on false economic and business matters or materials, resulting in serious inaccuracy of accounting information;

7. Changing accounting elements, confirmation standards and measurement methods at will, resulting in serious inaccuracy of accounting information;

8. The purpose of accounting violations is to intercept, misappropriate, occupy and waste state financial funds;

9 accounting violations have constituted a crime, but are exempted from criminal punishment by judicial organs.

Article 24 of the "Regulations on Disciplinary Actions of China * * * Production Party" stipulates that under any of the following circumstances, a heavier or heavier punishment may be imposed in accordance with the regulations:

1. Forcing or instructing others to violate discipline and law;

2 colluding or forging, destroying or concealing evidence;

3. Prevent others from exposing and providing evidence;

4. shielding the co-defendants or retaliating against critics, prosecutors, accusers, witnesses and other personnel;

5. There are other interference behaviors that hinder the organization's review behavior;

6. The specific provisions of this Ordinance provide otherwise.

Four, qualitative and punishment basis

(A) the qualitative basis for the problem of "small treasuries".

The nature of the problem of "small coffers" is mainly based on the following laws and regulations:

Provisions of Articles 3, 9, 15, 16 and 17 of the Accounting Law.

Accounting system of administrative units, accounting system of public institutions, basic accounting work norms and laws, regulations and rules and regulations related to finance, budget, assets, taxation, subsidies, etc.

(two) the punishment basis for the problem of "small treasury".

The punishment for the problem of "small treasury" is mainly based on the following laws and regulations:

Provisions of Articles 42, 43, 44 and 45 of the Accounting Law.

The provisions of Articles 3, 4, 6, 8, 9, 11, 16, 17, 18 and 19 of the Regulations on Punishment of Financial Violations.

In addition, it also includes the relevant provisions of relevant laws, regulations and rules on budget, finance, taxation, assets, cash and commercial insurance.

Verb (abbreviation of verb) concrete opinions on dealing with some problems of punishment

The general requirements for dealing with the problem of "small treasury" found in the inspection are: bringing the funds or assets of "small treasury" into the account books stipulated by the state for unified registration and accounting; For financial funds, those turned over to the state treasury and those turned over to the financial special account shall be turned over to the financial special account; For the "small treasury" funds issued to individuals, the recovery should be recovered and the refund should be returned; For the establishment and use of "small treasury", the unit shall be given a warning or informed criticism, and a fine shall be imposed; The "small treasury" involving tax issues shall be handled in accordance with the relevant provisions of the tax law; The person in charge and other directly responsible personnel who are directly responsible for the establishment of the "small treasury" shall be seriously investigated for responsibility in accordance with the relevant provisions of the party discipline and relevant laws and regulations; Accounting personnel participate in the establishment of "small treasury", and if the circumstances are serious, the accounting qualification certificate shall be revoked; If a "small treasury" is set up after the promulgation of the "Opinions", the main leaders, leaders in charge and those directly responsible should be dealt with severely, dismissed first according to organizational procedures, and then held accountable according to party discipline and relevant laws and regulations; If the amount of "small coffers" is huge and the circumstances are serious, it will be dealt with severely in accordance with relevant regulations, and its behavior and punishment decision will be announced; Suspected of a crime, transferred to judicial organs for handling according to law. Other illegal acts found in the special treatment work shall be handled in accordance with relevant state laws and regulations.

Punishment should be based on the source of funds and the plot, nature and amount of expenditure of the "small treasury", with reference to the following opinions:

(a) the source of the "small treasury".

1. Set up a "small treasury" for private storage and private release.

Those who set up a "small treasury" by storing financial funds or other public funds privately shall be ordered to make corrections, recover the funds stored privately and put them privately, and confiscate the illegal income. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

2 fees, fines and apportionment to set up a "small treasury".

(1) Those who collect fees and fines according to regulations, and those who conceal, intercept, misappropriate or spend money in violation of national income payment regulations shall be confiscated from the state treasury.

(two) illegal fees, fines and apportionment, in principle, according to the original channels to return the parties. If it cannot be returned, it shall be confiscated from the state treasury.

3 to set up a "small treasury" with asset disposal and rental income.

(1) The income from the disposal of assets of party and government organs and institutions, and the income from the leasing and lending of state-owned assets by party and government organs should be included in the account books of the units that meet the requirements, and the management of "two lines of revenue and expenditure" should be implemented in accordance with the government's non-tax revenue management regulations, and the income that should be turned over should be collected.

(2) The income from renting and lending state-owned assets of public institutions should be included in the unit account books that meet the requirements, and the relevant funds should be recovered in principle and included in the unified accounting management of the unit budget.

4 in the name of conference fees, labor fees, training fees, consulting fees, etc. Set up a "small treasury".

(1) If funds are obtained in the name of conference fees, labor fees, training fees, consulting fees, etc. that have not actually occurred, the relevant funds will be recovered and confiscated and turned over to the state treasury. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

(2) Where conference fees, labor fees, training fees and consulting fees are charged beyond the scope and standards, or expenses are incurred or funds are withdrawn, relevant funds shall be recovered and incorporated into the unified accounting management of the unit budget. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

5 operating income is not included in the provisions of the subject accounting to set up a "small treasury".

The relevant operating income of the unit should be included in the account books of the unit that meet the requirements. In principle, the relevant funds should be recovered, incorporated into the unit budget, unified accounting and unified management, and the tax should be paid back in accordance with the relevant provisions of taxation.

6. Set up a "small treasury" by transferring funds through fictitious expenditures.

Those who withdraw funds by false economic and business matters shall recover the relevant funds and impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

7. Use illegal bills to defraud funds to set up a "small treasury".

(1) If you buy fake invoices and other bills to defraud financial funds or other public funds to set up a "small treasury", you will recover the relevant funds and confiscate the illegal income. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

(two) to obtain false invoices for economic and business matters, to defraud financial funds or other public funds to set up a "small treasury", and to recover the relevant funds. The unit shall be fined not less than 3000 yuan but not more than 50 thousand yuan. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

(3) If the amount of false invoice exceeds the scope and standard, and is not completely consistent with the amount of actual economic and business matters, the relevant funds shall be recovered.

(4) If the amount charged by falsely issuing invoices is consistent with the actual amount of economic and business matters, it shall be ordered to make corrections and pay back taxes in accordance with relevant tax regulations.

8. Transfer funds to set up a "small treasury".

(1) In addition to the sources of funds stipulated in the Trade Union Law, other public funds transferred to the trade union account, except the subsidies given by the government, enterprises, institutions, organs and other social organizations according to the prescribed procedures, can be identified as "small treasuries".

In addition to the standard subsidies, there are subsidies or benefits (such as vacation vouchers, sporting goods, etc. ) If trade union funds are directly paid to individual employees, or subsidies are paid in disguised form in the form of reimbursement of individual employees' expenses, they shall be recovered in principle and confiscated and turned over to the state treasury.

(2) Where a superior unit allocates funds to a subordinate unit to pay the expenses of the superior unit, it shall recover the allocated funds within a time limit and adjust the relevant accounting accounts. Collect subsidies from higher authorities, and recover relevant funds.

9. Off-balance sheet assets (mainly fixed assets, equity claims and foreign investment).

(1) off-balance-sheet fixed assets and intangible assets. It shall be ordered to make corrections within a time limit, adjust relevant accounting accounts and incorporate them into the accounting books of the units that meet the requirements. Those who use their powers to make accounts receivable as a means of trading or relax supervision to make relevant units buy computers, vehicles and other bulk items shall be ordered to make corrections, be disposed of within a time limit and be confiscated and turned over to the state treasury.

(2) Off-balance sheet equity and creditor's rights (including personal loans and borrowings). It shall be ordered to make corrections within a time limit, recover relevant funds, adjust relevant accounting accounts and incorporate them into the accounting books of the units that meet the requirements.

(3) Off-balance sheet securities. Ordered to make corrections, dispose within a time limit, recover relevant funds, and put them into the account books of the units that meet the requirements.

(2) "small treasury" expenditure.

The treatment and punishment of "small treasury" expenditure should be considered comprehensively: first, the expenditure of "small treasury" is closely related to the source of "small treasury", and in principle, the laws and regulations applicable to the source of "small treasury" should be the main treatment and punishment method; Second, the whereabouts, nature and circumstances of the "small treasury" expenditure is an important basis for studying and determining the "strict" or "heavier" punishment policy; Third, when the source of "small coffers" is inconsistent with applicable laws and regulations, the upper limit stipulated by laws and regulations shall be taken as the punishment standard, but repeated punishment shall not be allowed.

1. Make up the funds.

(1) If the normal shortage of funds is solved, it will not be recovered in principle, and it will be ordered to standardize the channels of funds and include all expenditures in the account books of the unit.

(2) to raise standards and expand the scope of expenditure, it shall be ordered to make corrections and recover relevant funds.

2. Buy and build assets.

(1) If the purchased and constructed assets need to be used for public use, and if they need to be submitted for approval according to the regulations, the approval procedures shall be re-performed, and the relevant accounting accounts shall be adjusted and incorporated into the unit account books that meet the regulations.

(two) the purchase of real estate, cars, high-grade furniture, high-grade office supplies, high-grade decoration office buildings, etc ... Those who exceed the prescribed standards shall be ordered to make corrections and recover the relevant funds.

(3) If assets are purchased and built for personal use, the off-balance-sheet assets shall be disposed of within a time limit, and the proceeds from the disposal shall be confiscated and turned over to the state treasury.

3 bonuses, allowances, subsidies, welfare and other expenses.

The use of "small treasuries" funds to issue subsidies, reimburse the expenses that should be borne by individuals, issue physical objects and shopping cards, recover the paid money, and impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit. The directly responsible person in charge and other directly responsible personnel shall be fined between 2000 yuan and 20000 yuan.

4. Reception banquet and public travel expenses.

Depending on the circumstances, the reception and banquet expenses of the directly responsible person in charge and other directly responsible personnel shall be investigated. For collective public travel, the relevant funds will be recovered and included in the account books of the units that meet the requirements. Where public funds are used for personal travel, the relevant funds shall be recovered and confiscated from the state treasury.

5. Gift money.

Depending on the circumstances, investigate the responsibility of the relevant personnel; If the amount is large, recover the funds; Gifts that have been purchased but not yet distributed shall be ordered to be disposed of within a time limit, and the proceeds from the disposal shall be confiscated and turned over to the state treasury.

6. Divide it privately.

Ordered to make corrections, recover funds and confiscate the state treasury.

Intransitive verbs on the issue of transfer

Where the establishment and use of "small treasuries", in principle, should be handed over to the relevant authorities, and the party discipline, political discipline and organizational responsibility of the responsible person should be investigated. Those who violate the criminal law shall be investigated for criminal responsibility according to law.

(a) transferred to the discipline inspection and supervision organs.

The establishment and use of any "small coffers" shall, in principle, be carried out in accordance with the Interpretation on Several Issues Concerning the Application of the Regulations on Disciplinary Actions of People's Republic of China (PRC) Municipality (Zhongfa [2009] No.20) and the upcoming Interim Provisions on Disciplinary Actions for the Establishment and Use of "small coffers". In particular, those involving private storage of public funds, unclear use of funds, private sharing, corruption, misappropriation, bribery, public travel, extravagance and waste, and reimbursement of expenses that should be borne by individuals must be transferred.

Need to be investigated for organizational responsibility, by the discipline inspection and supervision organs to coordinate the organization department to deal with.

(2) transferred to judicial organs.

If the establishment and use of the "small treasury" is suspected of committing a crime, it can be transferred to the discipline inspection and supervision organs for investigation and handling, and then transferred to the judicial organs, or it can be directly transferred to the judicial organs, including public security organs or procuratorial organs.

The following cases were transferred to the procuratorate: 1. Crime of corruption and bribery. Including the crime of corruption and bribery stipulated in Chapter VIII of the Specific Provisions of the Criminal Law and other criminal cases clearly stipulated in Chapter VIII for conviction and punishment, *** 12; The second is the crime of dereliction of duty committed by the staff of state organs, that is, 33 cases of dereliction of duty stipulated in Chapter 9 of the Specific Provisions of the Criminal Law.

Other cases other than those mentioned above shall be transferred to public security organs.

(3) transfer to the financial department.

The audit inspection team found that accounting personnel participated in the establishment and use of the "small treasury", and if the circumstances were serious, the accounting qualification certificate was revoked and transferred to the financial department for handling.

(four) transferred to the relevant functional departments.

Other problems found in the inspection, such as budget, taxation, finance, land, etc., which have clear clues but cannot be investigated clearly or need to be handled by relevant departments, shall be transferred to relevant functional departments for investigation and handling.

(5) Transfer procedures.

Each inspection team issued a "small treasury" punishment decision at the same time, the need to transfer, put forward the transfer opinion. When transferring, the facts should be clear, the materials should be complete, the procedures should be legal and the procedures should be complete. Special circumstances, approved by the office of the leading group, can also be handed over in advance in the process of inspection or punishment.

Each inspection team will report the working papers, inspection reports, punishment decisions (to be drafted) and the transfer opinions of cases that need to be transferred to the office. After the office studies and puts forward the opinions on transfer, it shall be reported to the leading comrades of the leading group for instructions and then transferred.

According to the opinions of the leading comrades of the leading group, the inspection teams shall transfer them in accordance with the procedures and requirements stipulated by laws, regulations and rules. Some typical cases with serious circumstances, bad influence and representativeness can be directly investigated and dealt with by the Supervision Department of the Central Commission for Discipline Inspection.

The office shall timely file the case content, handover time and acceptance department handed over by the inspection team.

The inspection team shall promptly inform the transfer unit of the progress and results of the investigation and handling of the transferred cases, and report major cases to the office in a timely manner, and the office shall record them in a timely manner.