Chapter 403 was caught off guard 4

1.

Under the supervision of Section Chief Jiang of the Planning and Finance Section of the Education Bureau, Lao Zhang, the accountant of Hushan Town Central Primary School, had no choice but to take out the detailed general ledger of the school that had not yet been perfected, and Section Chief Jiang immediately arranged for the staff to conduct a review.

The two people brought by Section Chief Jiang are both old oilmen who have been involved in financial work for many years, and they know very well which aspects to start with when reviewing the school's accounts.

The first thing that the staff of the Finance and Planning Section should check is the funds managed by the financial department of the school, and these items mainly include: first, the business funds, special appropriations, and capital construction appropriations appropriated by the higher authorities; second, the extra-budgetary funds appropriated by the superiors; third, the income from students' tuition and miscellaneous fees; fourth, the income from various donations; and the fifth, other miscellaneous incomes.

As a town-affiliated school, the special appropriation and capital construction appropriation of the higher-level departments have been basically zero for many years, and the appropriation for office expenses and other items is almost zero, so the first item basically does not need to be verified, and there will certainly be no major problems; the second item is the extra-budgetary funds allocated by the higher authorities, and there is no need to even look at this, and the budgetary funds are sometimes not fully allocated, so where are the extra-budgetary funds? Five. The third item is the school's tuition and miscellaneous fee income, which is the focus of the school's income, the school's office funds, teacher welfare, incentive funds, etc. must be spent from here, the check of this item is very simple, the amount of tuition and miscellaneous fees is uniformly stipulated by the Education Bureau, according to the number of students subtracted from the amount of poor students who are exempted or exempted according to the policy, and the total amount of school tuition and miscellaneous fee income is obtained. The fourth item is a variety of donation income, in fact, is the annual June 1st Children's Day, Teacher's Day, the school within the jurisdiction of the villages, public or private enterprises and institutions of donations, for Hushan Central Primary School, this donation is not much every year, sometimes have to rely on the personal relationship of the principal Liu Zecai to fight, but this income and expenditure because there is no certificate, is the main source of the school's "small treasury" funds, so it is also the focus of the financial section of the verification. The fifth item is other miscellaneous income, which mainly includes school housing rental, waste disposal, etc., the content of this item is very complicated, but for Hushan Central Elementary School, this item is almost zero except for a little income from school waste disposal.

After verifying the income of the school funds, the next thing to review is the expenditure of the school funds. The focus of the expenditure verification is on personal expenses other than wages, large cash expenditures, unreasonable office expenses, special expenditures and illegal procurement. The verification of this item is very detailed and cumbersome, because the part of school expenses generally includes: office expenses, examination paper printing costs, water and electricity expenses, newspaper expenses, telephone expenses, transportation expenses, training expenses, school building maintenance expenses, entertainment expenses, labor costs, teacher benefits and bonus expenses, etc. Although this area is very complicated, the staff of the Finance Division has a very simple approach, that is, to focus on large expenditures and entertainment expenses, school building maintenance, teacher welfare bonuses, etc., which are the most likely to hide the problem.

2.

From 9 o'clock in the morning when Section Chief Jiang and others from the Planning and Finance Section of the Huxian County Education Bureau entered the school's accounting office, Liu Zecai, the principal of the Hushan Central Primary School, who expected that something bad would happen, began to sit and lie restless, and kept moving around the office.

On two occasions, Liu Zecai wanted to enter the accounting office to check the situation under the pretext of sending hot water to the staff of the Finance and Planning Section, but the door of the accounting room was locked from the inside, and Section Chief Jiang refused Liu Zecai's hospitality through the thick door panel.

Liu Zecai, who had nothing to do, had no choice but to turn to Deputy Director Sun and accountant Wang Guixiao of the Education Commission Office again, Wang Guixiao saw that Liu Zecai was a little pitiful, so he wanted to use his identity as an accountant of the Education Commission Office to enter the accounting room under the pretext of helping the staff of the Finance and Planning Section to spy on the situation, but who knew that he was also rejected by Section Chief Jiang.

Deputy Director Sun of the Education Commission Office had been smoking and drinking tea, silent, and with a solemn expression, with Deputy Director Sun's shrewdness, he had already smelled the unusual smell brought by the visit of Jiang and others from the Planning and Finance Section of the Education Bureau. It's just that Deputy Director Sun has never understood what role Qian Jin, director of the Hushan Town Education Committee, played in the routine audit and supervision of the Planning and Finance Section of the Education Bureau. According to common sense, the director of the township education committee is the head of education in all the schools in a township and township, and he should not hope that something will happen to the school under his rule. However, Qian Jin's actions today aroused the suspicion of Deputy Director Sun, and with Qian Jin's identity, he could have thought of dragging down Section Chief Jiang of the Finance and Planning Section, so as to try to inform Liu Zecai and give him a little time to prepare, so that Liu Zecai would not be so embarrassed as he is now.

Could it be that Qian Jin, director of the Education Commission, intended to see Liu Zecai's jokes? Or did he want to remove Liu Zecai from the position of principal of the Central Primary School? Deputy Director Sun was excited by this idea, but when he thought of Qian Jin's embarrassment and Qian Jin's anger at that time when he went on his first tour before the start of school last autumn after he took office as director of the Hushan Town Education Commission, as well as the verbal confrontation between Qian Jin and Liu Zecai at the regular meetings of the principals in the past six months, Deputy Director Sun strengthened his own thoughts.

Deputy Director Sun sighed secretly, although he was very aggrieved for Liu Zecai in his heart, but, in front of his "friends" and "masters", the eight-faced and exquisite Deputy Director Sun chose Qian Jin, the director of the Education Commission, and no matter how good Liu Zecai's personal relationship with him was, it could not compare to the glory of his favor in front of the "master". Therefore, in this matter, Deputy Director Sun began to choose silence.

The surprise visit of Jiang and others, section chief of the Planning and Finance Section of the Education Bureau, also caught Deputy Director Sun of the Office of the Education Commission of Hushan Town, who is good at seeing the wind and steering the rudder, and has always been the source of the left and right.