Unit financial system content
1. Establish a cash handover system and a check usage registration system
Public institutions must establish and improve cash handover systems and check usage registration systems. Set up a cash receipts register to record cash received from income-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 office services 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 only use a small part). The specific purpose should be indicated on the loan note, and the actual purpose should be consistent with the purpose listed on the loan note.
3. Improve the income contract management system
Public institutions should strengthen contract management of income-generating income (including scientific and technological service income, asset rental income, etc.) and set up dedicated personnel to be responsible for contract management. When engaging in income-generating activities, contracts must be signed and the contracts should be numbered consecutively. When income is obtained, the contract amount, invoice amount and the amount received must be consistent before they can be recorded in the account. If the SHI is inconsistent, the relevant personnel must write down the reasons in writing and submit for approval according to the prescribed authority before being recorded in the account. If a contract or agreement has been signed and the service object has paid the service fee in one lump sum, during the implementation process, if the service project is terminated due to various reasons and a refund needs to be given to the service object, a written explanation must be written and the contract must be revised in a timely manner. The refund can only be processed after approval by the person in charge of the unit. Contracts must be organized and archived by number and must not be disposed of or destroyed at will.
Other matters of unit financial system
(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 register the detailed accounts of materials according to specifications, models, etc.
(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 issue note should be prepared and submitted to the financial department for review. After the unit leader signs and approves, the financial department will write off the corresponding material detailed account; the material custodian shall ship the goods according to the reviewed and approved issue note. Material custodians are not allowed to deliver goods without review by the financial department and signature by the unit leader.
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