Contents of financial system template for public institutions
1. Establish a cash handover system and a check usage registration system
Institutions must establish and improve cash handover systems and check usage registration systems. Set up a cash receipts register to record cash received from revenue-generating activities. The cash receipt register should record the date of receipt, amount, contract number, payee, payer and other details; the cash receipt note issued should also be signed by the payee and payer. Set up a check usage register to record the date, number, amount, user and other detailed information of used (or invalidated) checks. The above two types of registers should be kept as accounting files.
2. Establish a current accounts management system
Regularly conduct a comprehensive clean-up of the current accounts of public institutions, and report the clean-up status (book details before clean-up and time of posting, amount cleared, and book details after clean-up) to the financial planning department. In principle, the current funds of public institutions should not span multiple years. It is strictly prohibited for institutions to lend public funds to individuals for private use. In principle, personal loan offices should not span multiple months. It is strictly prohibited for individuals to borrow large amounts of cash without expenditure (repay as much as you borrow, or use only one (small portion), the loan note should indicate the specific purpose, and the actual purpose should be consistent with the purpose listed on the loan note.
Other matters of financial system template for public institutions
Public institutions and their affiliated enterprises should strengthen the management of material procurement, acceptance, storage, delivery and other aspects, and establish and improve corresponding internal control systems.
(1) Procurement link. The procurement procedures for materials shall be implemented with reference to relevant government procurement procedures, and a procurement contract shall be signed with the supplier. The relevant material procurement contract shall be submitted to the financial department for filing.
(2) Acceptance link. Acceptance personnel who are independent of purchasing personnel and material custodians will inspect the purchased materials and put them into storage, and issue material storage orders. Purchasing personnel will go to the financial department to write off relevant expenditures with invoices that have completed the approval procedures and material receipts signed by the person in charge of the unit. The financial department will write off the relevant original vouchers after verifying that they are consistent with the procurement contract, and write them off according to specifications and models. Wait for the detailed account of registration materials.
(3) Storage link. Material storage personnel should conduct an inventory of inventory materials once a month, and check the inventory material inventory list with the financial department's material detailed account. If there are any discrepancies, the reasons should be identified promptly.
(4) Delivery link. Based on the scientific and technological service contract and construction drawings signed with the service object, a material outbound note should be prepared and submitted to the financial department for review. After being signed and approved by the person in charge of the unit, the financial department will write off the corresponding material detailed account; the material custodian shall review and sign the The batched outbound order is shipped. Material custodians are not allowed to deliver goods without review by the financial department and approval by the unit leader.
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