Budget expenditure performance evaluation programme
First, the basic situation of budget expenditure
Background, purpose and basis of budget expenditure policy.
Budgetary arrangements and allocation of funds.
The implementation content of budget expenditure. The specific content of the implementation of budget expenditure (or the conditions and scope of policy benefits), the scope of expenditure, the region, and the direction of capital investment. If there is a change in the content of the budget expenditure during the implementation period, the content, basis and approval procedures for the change shall be explained.
Budget expenditure performance targets. It mainly includes: expected outputs, including the quantity, quality, timeliness, cost and other aspects of public goods and services provided;Expected benefits, including economic benefits, social benefits, ecological benefits, sustainable impacts, and the satisfaction of the public or service usersIndicators of achievement to measure expected outputs, expected benefits;and so on.
Organization and management of budget expenditures. It mainly reflects the organizational structure of budget expenditure management, including the respective responsibilities of the competent department and the implementing department, the implementation process and the supervision mechanism.
Stakeholders. Identify budget expenditure stakeholders and analyze how they participate in budget expenditure decision-making, implementation and operation. It usually includes: the competent department, the budget expenditure implementation unit and other relevant departments, the direct and indirect beneficiaries of the budget expenditure, the public and other stakeholders.
Other circumstances that may have a significant impact on the performance of budget expenditures.
Second, the main basis for performance evaluation
Combined with the specific situation of the performance evaluation object, determine the specific basis for performance evaluation.
Third, the main content of performance evaluation
Combined with the specific situation of the performance evaluation object, determine the specific content of the performance evaluation.
Fourth, the performance evaluation index system and basic data table
Comprehensively set performance evaluation indicators according to the decision-making, process, output and efficiency of budget expenditure;At the same time, a basic data table that conforms to the characteristics of budget expenditure and can reflect the performance of budget expenditure is set up. The reasons for setting the core indicators in the budget expenditure personality indicators should be explained.
5. Performance evaluation methods
The performance evaluation team shall clarify the technical methods and working methods used in the performance evaluation and explain the reasons for them.
6. Organization and implementation of performance evaluation
Clarify the responsibilities and division of labor between the person in charge of the evaluation work and the work team;2.Clarify the responsibilities of the various parties involved in the evaluation;3.Clarify the work steps and time schedule of performance evaluationDetermine the relevant work for each step of each stage, and make it clear that a person is responsible.
Project fund performance evaluation report
First, the basic situation
Outline. 2. Evaluation
The department entrusts a third-party agency to conduct a comprehensive evaluation of the input, process, output and benefit of the project, and the performance evaluation is 8025 points, the performance evaluation result is excellent.
Main issues and recommendations
(1) The performance objectives are not broken down, and the project quality standards are not clarified
The budget document does not break down the performance objectives of the project into specific performance indicators, and does not make requirements for the quality of the project.
Suggestion: It is recommended that the project performance objectives should be reflected in clear and measurable indicator values when the project budget is declared, and the project quality standards should be required to reflect the detailed situation of the project performance objectives and quality objectives.
(2) The project has not been concluded and self-evaluated without a case summary
At the end of the project, the implementation of the project was not summarized, the relevant data were not counted, and the accurate index compliance basis for the project could not be obtainedFailure to carry out performance self-evaluation of the completed projects of the department, and unable to reflect the project implementation status in a true, complete and confirmed manner.
Suggestion: At the end of the project, carry out the project summary work and self-evaluation in a timely manner, make statistics on the relevant data specified in the project objectives, truly reflect the completion of the project, summarize the achievements and problems found in the project implementation process, and provide experience and guidance for the follow-up project development of the department.
(3) Financial management needs to be further standardized
After inspection, the use of funds of the ** project was not strictly implemented in accordance with the provisions of the national financial regulations and financial management system and the relevant special fund management measures. And the approval procedure for the adjustment of project funds has not been implemented.
During the inspection, the following financial management problems were found: (1) The attachment was incomplete, and it was impossible to judge whether it was the expenditure of the project. Such as: ......2) The project funds are not earmarked. Such as: ......3) The use of funds is not clear, and it is impossible to judge whether it is the capital expenditure of the project. Such as: ......4) The project involves funds that are included in other projects, and the budget adjustment has not been approved. Such as: ......
Suggestion: The project funds should be used in strict accordance with the provisions of the national financial regulations and financial management system and the relevant special fund management measures, and the interception, crowding, misappropriation and false expenditure should be eliminated, and the accounting treatment should be standardized to clearly reflect the expenditure of special funds.
(4) The implementation of the internal control system is not in place
After the inspection of the procurement business of this project, it was found that the competitive negotiation and procurement of the first-class content operation service project was not strictly implemented in accordance with the framework of the district procurement business control process, and in the procurement process, the procedures such as drafting the entrustment agreement, issuing the procurement announcement, and reviewing the qualifications of the first-class business were not implemented as required.
Suggestion: Strictly implement the relevant internal control system during the implementation of the project to ensure the legal compliance of the processFor relevant systems and norms that are not realistic, we should proceed from reality to improve them.
(5) Archives management is not in place
The files are not properly organized by project, the archives are scattered in the department manager, and the project contract ledger cannot clearly reflect the specific amount of each sub-project contract and the signing unit.
Suggestion: Collect and organize files in time to avoid data loss;Improve the project contract ledger, and register the contract execution status and detailed signing information of each sub-project, so as to facilitate the staff to have a timely and effective understanding of the project execution status.
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