Civil Aviation Authority of the Audit Commission published t

China Civil Aviation 2008

Budget implementation and other financial income and expenditure audit results

According to "The People's Republic of China Audit Law" requirement from December 2008 to March 2009, the Audit Commission on the Civil Aviation Administration of China (hereinafter referred to as CAA) the implementation of the 2008 annual budget and other financial revenues and expenditures conducted an audit, and pumping the trial of seven subordinate units.

1, the basic situation of

Civil Aviation Authority for the central finance a budget units, departmental budgets by the Bureau of the present level and 25 two budget units and project implementation unit budgets.

The audit showed that the Civil Aviation Authority 2008 annual budget of income and expenditure broadly in line with national budgets and financial regulations, accounting treatment generally consistent with the Accounting Law, the relevant accounting standards and accounting system, they can seriously do a good job in this sector reported the organization of the budget to further strengthen budgetary and financial management, establish and perfect the relevant systems, work hard to rectify the problems identified prior to the annual audit. But the audit also found that a number of needs to be corrected and improved problems.

Second, the audit found that the main problems

(A) expanding the scope of expenses 6.3819 million yuan.

From 2007 to 2008, the CAA at the same level shall be allocated in its own funds for retired cadres of the respective Board and the Air Corps part of the police personnel expenses total 6.3819 million yuan.

(B) The Government of the Fund's budget preparation and reporting of irregularities.

In early 2008, the Civil Aviation Authority ahead of the budget preparation and reporting of some infrastructure projects, resulting in 2.999 billion yuan government funds set aside pending expenditure budget. As of the end of 2008, the above set aside pending the fund was not detailed to specific projects, balance of 1.974 billion yuan.

(C) Assessment of the financing of 100 million yuan to build China's aviation museum.

From 2003 to 2006, the former Civil Aviation Administration has decided to subordinate its own Air Traffic Management Bureau (hereinafter referred to as Air Traffic Control), three Aviation Group and the Airport Corporation and other seven units in charge of funds 1 million for the construction of China Civil Aviation Museum .

(D) belongs Air Traffic Control infrastructure projects a net balance of 374 million yuan of funds, failure to state regulations.

From 2004 to 2008, Air Traffic Control Technical Center Management commissioned the respective allocation of financial funds 46 construction projects, of which 30 have been completed and delivered. As of the end of 2008, has handled the financial accounts of the six completed projects a net balance of 070 million yuan of funds have not completed processing the financial accounts of 24 projects a net balance of 304 million fund, totaling 374 million yuan, fails to state regulations.

(E) expanding the use of public funds and expenditure of 4.3274 million yuan.

From 2004 to 2008, Air Traffic Control and their respective four institutions, in public funds shall be allocated employee clothing costs 4.3274 million yuan.

(Vi) business income of 219 million are not included in budget management.

From 2000 to 2008, Air Traffic Control-owned Beijing Tongda Aviation Services business income of 134 million achieved; from 2002 to 2008, Air Traffic Management Bureau-owned Beijing-day letter to the Civil Aviation Communications Network Development Co., Ltd. to obtain business income of 85.6972 million yuan. Total income for more than 219 million business turned over to Air Traffic Control were not included in budget management, but directly for the Company's operating expenses.

(Vii) Air Traffic Control non-compliance of state assets will be leased to owned company.

From 2002 to 2008, Air Traffic Control without the approval of the use of government funds will invest in assets, rented to owned company to obtain leasing costs 6.9 million yuan.

Third, the audit and recommendations dealing with the situation

On the above issues, the Audit Commission in accordance with national laws and regulations, timely issued an audit report, issued a written decision on the audit. Expenditure on the expansion of the scope of the problem, called for the recovery of funds returned to the original channels; budget for governmental funds reported irregularities and asked for co-ordinating the fund included in the 2009 annual departmental budget surplus budget expenditure, and by the Ministry of Finance set aside pending settlement problem; of apportioning funding the construction of China's aviation museum and asked to strictly implement the relevant provisions in the future; pairs of Air Traffic Control infrastructure projects, the net financial balance of failure to state regulations dealing with the problems and urged the Air Traffic Control as soon as processing has been completed the project's financial accounts, according to State regulations dealing with the net balance of project funds; pairs of Air Traffic Control to expand the scope of expenditures and the cause of revenue expenditure not included in the budget management issues, demanding the implementation of the budget requirements; pairs of Air Traffic Control non-compliance will be leased to the company of state-owned assets operation and asked for retroactive approval procedures as soon as possible.

For the audit found problems, the Audit Commission recommended that: Civil Aviation Authority should improve the budget preparation process, to ensure budget integrity, authenticity; increase aviation special funds and management and use of funds in strict accordance with state regulations, earnestly carry out the project approval procedures to improve aviation efficiency in the use of special funds; to strengthen the financial supervision of subordinate units, and further regulating fiscal and financial receipts and disbursements.

4, the audit found that the rectification of the problem

Civil Aviation Authority to carry out the budget in its audit of the implementation of self-examination and operation of special inventory assets, and correct inventory of self-examination and found the problem. The audit found that the issue of the CAA leaders attach great importance to held a special meeting to study the implementation of corrective measures to further improve their internal management system. Spending on the expansion of the scope of the problem, is organizing relevant departments to study and solve; budget for governmental funds reported irregularities in the issue, has been included in the 2009 fund savings to co-ordinate the annual departmental budget expenditures, and approved by the Ministry of Finance; pairs of Air Traffic Control failure to fund infrastructure projects, the net balance of state regulations dealing with the problem, is to carry out the work of the financial accounts of completion of the project, pending completion of final accounts completed, according to regulations dealing with infrastructure, balance of funds; pairs of Air Traffic Control career income not included in the budget management issues, has been the cause of fully integrated into the 2009 annual budget of income management; pairs of Air Traffic Control non-compliance will be leased to the company of state-owned assets operation, which has been retroactive approval procedures.

In addition, the audit found that management was not standardized a few issues, the Audit Commission issued a separate letter to the audit recommendations, the CAA has carried out rectification.

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