Financial Management Regulations of Weihai Institute of Technology
In order to strengthen the financial management of the College, serious financial discipline, the use of funds, according to the relevant national regulations, combined with the actual College, the formulation of these provisions.
I. Management of funds
(A) Management of reimbursement documents
1. The college must obtain real, legal and complete original documents when handling each reimbursement business.
2. For various subsidies, temporary wages, scholarships and other funds issued to individuals, the form or receipt signed by the recipient, the form or remittance slip signed by the bank shall be used as the reimbursement voucher; all signatures shall be in black water pen; all vouchers with altered numbers, signatures or written in pencil or ball point pen shall be refused.
3. Office supplies, consumables, printing, vehicle maintenance, decoration and insurance must be purchased and repaired at the designated financial points and related operations, and legal and valid invoices with detailed documents are obtained with the special seal of the taxation department.
4. Capital construction and school building maintenance and renovation reimbursement must be obtained from the project invoice containing the tax amount.
5. All kinds of original vouchers for reimbursement, the person in charge of the college, the person in charge of the department, the signature of the person in charge should be complete.
6. The College's additional assets of all kinds, the asset manager to fill out the fixed assets acceptance form, the fixed assets acceptance form with the invoice to the financial reimbursement.
7. Finance rejects untrue and illegal documents; returns inaccurate and incomplete documents and requests corrections and additions.
(2) In accordance with the municipal financial cash management regulations, expenses such as lecture fees, bonuses, welfare payments, insurance payments, relief payments, and travel expenses for faculty and staff are in principle not paid in cash, but are settled by transfer for business.
(c) adhere to the monopoly of cash receipts and disbursements, cash must be received and paid by the finance, except for departments specifically entrusted by the finance, other departments and individuals can not receive cash or settlements with other units on behalf of the College.
(d) standardize the charging behavior of the College, in strict accordance with the standards and scope of charges approved by the Rongcheng Price Bureau. Each department should inform the finance one week in advance of the chargeable items arranged, and only after examination and approval can the charges be arranged.
II. Travel expense management
(A) courtyard-level leaders, heads of departments travel by car, hard sleeper train or third-class ship, according to the actual reimbursement. Accommodation and meal allowance standard implementation of the "Rongcheng City party and government organs travel accommodation and meal allowance standards" reimbursement with supporting documents. Travel in the process of over the scope, over the standard expenses will not be reimbursed.
(B) where the unified arrangements for accommodation and food, no longer receive the above subsidies.
(3) The business trip to and from Rongcheng City on the same day, within the scope of reimbursement of inter-city bus tickets and meals (in principle, not more than the original school subsidy standard of 100 yuan) with supporting documents; summarized once a month by the unit, signed by the head of the department, the principal in charge and the person in charge of finance, and reported to the main person in charge for approval and financial reimbursement.
(D) business travelers actually occurring accommodation without accommodation invoices, can not be reimbursed for accommodation costs. In principle, they may not be reimbursed for inter-city transportation costs, meal allowance and city transportation costs.
(E) staff during business trips, due to excursions or non-work visits incurred by the costs of personal responsibility.
C. Budget and final account management
(a) Budget management
1. According to the semester work plan, each department shall prepare the semester budget with reference to the actual income and expenditure of the department in the previous semester, and the budget shall be accurate, detailed and well-founded, and the draft budget shall be submitted to the college after the financial summary (in principle, it is consistent with the annual budget submitted to the finance department in October).
2. Once the budget is determined, in principle, it cannot be changed, and all departments must strictly implement it. If there are special circumstances that require changes, they must be reported to the college leadership for approval.
(II) Final Account Management
1. After each department's monthly expenditure, the finance department will make the corresponding financial analysis according to the opening budget of each department and the actual income and expenditure of each department for the month, and report to the university.
2. At the end of the year, each department should prepare the year-end final accounts for the year, find out the reasons for the differences between the budget and the actual income and expenditure, and lay a good foundation for the next year's budget.
The previous page