CPC Liaoyang Municipal Party School2019 departmental final accounts

目    录

Part one    General situation of Party School of Liaoyang Municipal Committee

一、 Primary responsibility

二、 Composition of departmental final accounting units

Part two    CPC Liaoyang Municipal Party SchoolStatement of the final accounts of the department in 2019

Part Three    Noun interpretation

Part IV    CPC Liaoyang Municipal Party School2019 department final account statement

一、Final statement of income and expenditure for 2019

二、2019年度Income statement

三、2019年度Final statement of expenditure

四、Final statement of fiscal appropriation revenue and expenditure in 2019

五、2019年度General public budgetFinal statement of financial appropriation revenue and expenditure

六、2019年度General public budgetFinancial appropriationBasic expenditureFinal statement

七、2019Annual final statement of revenue and expenditure from budgetary allocations of government-managed funds

八、2019年度General public budget financial allocationsFinal statement of expenditure of "three public" funds

Part one General situation of Party School of Liaoyang Municipal Committee

I. Main responsibilities

（一）、以习近平新时代中国特色社会主义思想为重点，To undertake the training tasks of leading Party members, reserve cadres at the county level, civil servants, united front personnel, propaganda theory backbone, etc.;Assist the personnel department to inspect and evaluate the students' performance in school。

(2) Research major theoretical and practical issues around the central work tasks of the Party and the work arrangements of the municipal Party Committee and the municipal government;Provide advisory services for municipal party committee and municipal government decision-making。

(3) Provide support services for major publicity activities in the city;To undertake on-the-job theoretical education and situational task education for the city's cadres。

(4) To provide services for the Propaganda Department of the Municipal Party Committee to carry out ideological work and theoretical innovation and theoretical research。

(5) Provide service guidance to the Party school of the county (city) Party Committee;Provide support services for the establishment of outreach contact points and theoretical education demonstration bases。

(6) Undertake other work assigned by the Municipal Party Committee and the municipal government。

2. Composition of departmental final accounting units

Incorporated into the Party School of the CPC Liaoyang Municipal CommitteeThe secondary budget units within the scope of the department's final accounts preparation in 2019 include: none

Part two CPC Liaoyang Municipal Party SchoolStatement of the final accounts of the department in 2019

1. Overall information on the final accounts of revenue and expenditure

(1) Total income2158.40,000 yuan, including:

1.Financial appropriation income 1864.970,000 yuan, accountinggross86.42%。Among them: public budget financial appropriation revenue1864.970,000 yuan, and revenue from government-managed funds amounted to 500,000 yuan。

2.The income of the superior subsidy is 100,000 yuan。

3.Business income 33.570,000 yuan, accounting for 1.0% of the total income.56%。It is mainly the income of graduate students and former teachers' group。

4.Operating income of RMB 100,000。

5.The income of the subsidiary unit is 0 million yuan。

6.Other income 0.610,000 yuan, accounting for 0. 1% of the total income.02%。Mainly interest income。

7.Use the business fund to make up the difference between income and expenditure of 100,000 yuan。

8.Carryovers and balances from the previous year 258.890,000 yuan, accounting for 12% of the total income。Mainly graduate classes and the main class running fees balance。

Compared with last year, the income is lower this year190.780,000 yuan, down 8.12%, the main reasons:First, the cost of running the main class has been reduced；Second, an increase in the number of active personnel turning to retirees。

(2) Total expenditures2097.80,000 yuan, including:

1.Basic expenditure 1894.90,000 yuan, accounting for 90% of the total expenditure.33%。Mainly in order to ensure the normal operation of the organization, the completion of daily work tasks and expenses, including: salary and welfare expenses 1642.70,000 yuan, subsidies for individuals and families 101.90,000 yuan, goods and services expenditure 151.75万元。

2.Project expenditure 202.910,000 yuan, accounting for 9% of the total expenditure.67%。It mainly includes the expenditure of the main class;Expenditures for running graduate classes;Refund the financial expenditure for the relocation and construction of the east River。

3.Turn over to the superior for an expenditure of RMB 100,000。

4.Operating expenditure is RMB 0 million。

5.Subsidizing the affiliated units by RMB 0 million。

Compared with last year, expenditure has increased this year365.60,000 yuan, an increase of 21.07%, the main reasons:First, the salaries of employees will be increased；二是All of 2017, all of 2018 and part of 2019 are paid this year。Third, Hedong relocation expenses。Fourth, funeral expenses and pensions for retirees have increased。

(3) Year-end carryovers and balances60.24万元。

It is mainly due to the surplus of graduate school expenditures, current funds such as utilities and salaries payable to employees, etc。Compared with last year, this year's carry-over and surplus have decreased198.$650,000, down 76.73%, mainly due to the recovery of surplus funds from previous years。

2. Final accounts of appropriations and expenditures

(1) General information。

Fiscal 2019 appropriation expenditure 2058.820,000 yuan, of which: basic expenditure 1894.90,000 yuan, project expenditure 163.93万元。与Compared to the previous year,Expenditure on government appropriations increased362.10,000 yuan, an increase of 21.33%, the main reasons:First, the salaries of employees will be increased；二是All of 2017, all of 2018 and part of 2019 are paid this year。Third, Hedong relocation expenses。Fourth, funeral expenses and pensions for retirees have increased。Compared to the budget at the beginning of the year,The appropriation expenditure for fiscal 2019 was 151 percent of the budgeted amount at the beginning of the year.85%, of which: basic expenditures completed 159 of the budget at the beginning of the year.07%, the project completed at the beginning of the budget of 99.62%。

(2) Specific circumstances。

Fiscal 2019 appropriation expenditure 2058.820,000 yuan, divided into categories according to expenditure functions, including: general public service expenditure of 100,000 yuan;Social security and employment expenditure209.80,000 yuan, accounting for 10.19%;Expenditure on health care and family planning 45.30000 yuan, accounting for 2.2%;Energy conservation and environmental protection expenditure of RMB 0 million;The expenditure on agriculture, forestry and water resources is RMB 0 million;Transportation expenditure of RMB 0 million;Resource exploration information and other expenditures of RMB 0 million;100,000 yuan spent on assistance to other regions;Land, ocean, meteorological and other expenditures of 0 million yuan;Expenditures for housing security 75.730,000 yuan, accounting for 3.68%;Education expenditure 1727.980,000 yuan, accounting for 83.93%。

1.General public service expenditure of RMB 0 million, including:

（1) Administrative operation of RMB 100,000。

（2) General administrative affairs RMB 100,000。

（3) Budget reform business RMB 300,000。

（4) Treasury business: RMB 500,000。

（5) Informatization construction RMB 0 million。

（6) Business operation of 100,000 yuan。

（7) Other financial affairs expenditure of RMB 0 million。

2.Social security and employment expenditure209.80,000 yuan, including:

（1) Retirement of centrally managed administrative units 5.23万元。It is mainly used to make up the pension insurance expenses of the original lecturers' group from 2014 to 2017, and complete 100% of the budget at the beginning of the year。

（2) Retirement from public institutions 61.70,000 yuan, mainly for retirement expenses, living allowances for retirees, heating costs, funeral expenses and pensions, and other expenses, completed the budget at the beginning of the year.56%, the final account is less than the budgeted figure at the beginning of the year mainly because of the death of retirees and the reduction of heating costs。

（3) Payment of basic old-age insurance for government and public institutions 110.10,000 yuan, mainly paid for the pension insurance of the unit's employees, which was 79 percent of the budget at the beginning of the year.64%, the final account figure is lower than the budgeted figure at the beginning of the year mainly due to the increase in retirees and the decrease in pension insurance costs。

（4) Death benefit 29.140,000 yuan, mainly for survivors' subsidies, the death of retirees, funeral expenses, pensions and other expenses, completed the budget at the beginning of 292.The reason why the final account number is higher than the budget at the beginning of the year is mainly due to the increase in funeral expenses and pensions for retired people。

（5) Disability compensation 3.730,000 yuan, mainly for disability and health care for retirees, 115 percent of the budget at the beginning of the year.12%, the final figure is higher than the budgeted figure at the beginning of the year, mainly due to the increase in expenditures due to the increase in disability health care in the middle of the year。

3.Expenditure on health care and family planning 45.30000 Yuan, including:

（1) Administrative unit medical treatment RMB 500,000。

（2) Medical treatment in public institutions 45.30,000 yuan, mainly on-the-job employees to pay medical insurance expenses, completed the beginning of the budget of 107.35%, the final account number is higher than the budget at the beginning of the year mainly due to the adjustment of the salary of the active staff and the increase of medical insurance。

4.The expenditure on energy conservation and environmental protection was 0 million yuan。

5.The expenditure for agriculture, forestry and water conservancy affairs was 0 million yuan。

6.The expenditure on transportation was 0 million yuan。

7.Resource exploration information and other expenditures of RMB 0 million。

8.Rmb0 million will be spent on land, oceans, meteorology and other affairs。

9.Expenditures for housing security 75.730,000 yuan, including:

Housing accumulation fund75.730,000 yuan, mainly the housing provident fund unit paid part of the expenditure, completed the beginning of the budget of 104.67%, the final account number is greater than the budget at the beginning of the year mainly due to the adjustment of the salary of on-the-job employees and the increase of the housing provident fund。

3. Financial allocations from the general public budgetFinal accounting of the "three public" expenditures

The "three public" expenditure of the 2019 General Public Budget financial allocation arrangement 1.730,000 yuan, 32 percent of the budget at the beginning of the year.34%, the final account is lower than the budget at the beginning of the year, the main reason is the reduction of vehicle maintenance costs;Second, the cost of vehicle fuel is reduced。Among them: going abroad for business (territory) fee of 100,000 yuan, official reception fee of 100,000 yuan, official car purchase and operation and maintenance fee 1.73万元。

1.The overseas travel fee for business is RMB 500,000. In 2019, we participated in 0 overseas travel groups with a total of 0 people。The expenses for going abroad on business in 2019 decreased (increased) by RMB 0 million compared with the previous year。

2.The official reception fee is RMB 0 million, and the domestic official reception in 2019 has accumulated 0 batches, 0 people, and RMB 0 million。

3. Purchase of official vehicles andRunning cost1.730,000 yuan, 0. 0 less than the previous year.180,000 yuan, down 9.42%, mainly due to the reduction of vehicle maintenance costs, vehicle fuel costs and other reasons。

Official car purchase expensesOne hundred thousand yuan, purchased 0 official vehicles in that year。

Operation and maintenance of official vehicles1.730,000 yuan, mainly used for vehicle maintenance。End-of-year useGeneral public budget financial appropriation expenditureThe number of official vehicles3辆。

Iv. Statement on the final accounts of basic expenditures allocated from the general public Budget

Basic expenditure allocated from the general public budget in 2019.90,000 yuan, of which: personnel expenses 1,743.15万元，It mainly includes basic wages, allowances and subsidies, bonuses, other social security contributions, basic old-age insurance contributions of government agencies and public institutions, other wage and welfare expenses, retirement expenses, pensions, living allowances, incentives, housing provident funds, heating subsidies, and other expenditures for individual and family subsidies;Daily public expenditure 151.75万元，It mainly includes office expenses, printing expenses, handling fees, water fees, electricity fees, postal and telecommunications fees, heating fees, property fees, travel expenses, expenses for going abroad on business, maintenance (maintenance) fees, rental fees, conference fees, training fees, official reception fees, labor fees, entrusted business fees, union funds, welfare fees, official vehicle operation and maintenance fees, other transportation expenses, other goods and services expenses, and office expensesPublic equipment purchase, special equipment purchase, information network and software purchase update。

5. Information on other important matters

(1) Information on expenditures for the operation of organs。

Operating expenditure of the Department of Finance in 2019 151.750,000 yuan, 12 less than the previous year.$560,000, down 7.64%, mainly due to the reduction in office expenses, maintenance costs, travel expenses and other expenses。

2. Expenditure on government procurement。

2019年CPC Liaoyang Municipal Party SchoolTotal government procurement expenditure55.540,000 yuan, including: government procurement of goods expenditure of 100,000 yuan, government procurement engineering expenditure of 100,000 yuan, government procurement service expenditure of 55.54万元。Contract amount awarded to smes55.540,000 yuan, accounting for 100% of the total government procurement expenditure, of which: the contract amount awarded to small and micro enterprises is 100,000 yuan。

(3) The occupation of state-owned assets。

截至On December 31, 2019,CPC Liaoyang Municipal Party SchoolCommon vehicle3辆，Among them: 0 vehicles for leading cadres above the deputy provincial level，1 confidential communication vehicle，0 emergency support vehicles，Law enforcement duty vehicles 0，Special technical vehicles 0，There were 0 cars for retired cadres，Other cars 2，Other vehicles are mainly in addition to the above mentioned vehicles，Did not participate in the car reform personnel office car;Unit value more than 500,000 yuan general equipment 0 sets (sets)，Unit price of more than 1 million yuan special equipment 0 sets (sets)。

4. Implementation of budget performance management。

According to the requirements of financial budget management, our unit organizes the rightThe 2019 budget item expenditure has carried out a comprehensive performance self-evaluation, involving a total of budget expenditure items2It involves money134.RMB 550,000, the coverage rate of self-evaluation (number of projects that carry out performance self-evaluation/number of projects that approve performance targets at the beginning of the year) reaches 100%, and the average score of self-evaluation (total scores of projects that carry out performance self-evaluation/number of projects that carry out performance self-evaluation)90分。

The following problems are found in budget project management through performance self-evaluation:First, the concept of budget performance management needs to be strengthened;Second, the work process needs to be further standardized in the actual work to effectively meet the needs of the majority of faculty and students。The next step will be to take the following measures to improve;The first is to further strengthen the concept of budget performance management, and increase the learning intensity in this aspect;The second is to strengthen the construction of the team of financial personnel and comprehensively improve the professional level of business personnel。

Part Three Noun interpretation

1.Revenue from appropriations:Refers to the financial budget funds obtained by the unit from the financial department at the same level。

2.Superior subsidy income:It refers to the non-financial subsidy income obtained by the unit from the competent department and the higher unit。

3.Career income:Refers to the income obtained from professional business activities and auxiliary activities carried out by public institutions。

4.Operating income:Refers to the income obtained from the non-independent accounting business activities carried out by the public institution in addition to the professional business activities and auxiliary activities。

5.Income paid by subsidiary units:Refers to the income handed over by the independent accounting unit affiliated to the unit in accordance with regulations。

6.Other income:ex"Revenue from financial appropriations", Income other than "superior subsidy income", "business income", "operating income", "income handed over by affiliated units", etc。

7.Make up the difference with business funds:Refers to the public institution in the current year"Revenue from financial appropriations", "carryover and balance funds from financial appropriations", "income from subsidies to higher authorities", "income from undertakings", "operating income", "income handed over by subsidiary units", and "other income" are insufficient to arrange expenditure in the current year，Use the enterprise funds accumulated in previous years (the funds drawn by the institution in accordance with state regulations after the income and expenditure of the current year are offset and used to make up the balance of income and expenditure in subsequent years) to make up the gap of income and expenditure in the current year。

8.Carryovers and balances from last year:Refers to the funds that have not been completed in previous years and are carried over to the current year for continued use in accordance with relevant provisions。

9.Basic expenditure:Refers to the personnel expenditure and public expenditure incurred to ensure the normal operation of the organization and complete the daily work tasks。

10.Project expenditure:Expenses incurred in addition to basic expenses to accomplish specific administrative tasks and career development goals。

11.Expenditure handed over to the superior:It refers to the expenditures that public institutions turn over to higher units in accordance with the regulations of the financial department and the competent department。

12.Operating expenses:Refers to the expenses incurred by the public institution in carrying out non-independent accounting business activities other than professional activities and auxiliary activities。

13.Subsidies to affiliated units:It refers to the expenditure of the public institution to subsidize the subsidiary unit with the income other than the income of the financial subsidy。

14."Three public" funds:Refers to the expenses for going abroad on official business (territory), the purchase and operation of official vehicles and the expenses for official reception arranged by financial appropriation。其中，The expenses for going abroad on official business (environment) reflect the expenses of accommodation, travel, food allowance, miscellaneous expenses, training fees and other expenses of the unit going abroad on official business (environment);The purchase and operation expenses of official vehicles reflect the expenses for the purchase of official vehicles, fuel costs, maintenance costs, road tolls, insurance premiums, safety incentives, etc.Official reception fees reflect the expenses of various official receptions (including foreign guests) spent by the unit in accordance with the regulations。

15.General Public Services (category) Financial Services (paragraph) Administrative Operations (item) :Reflects the basic expenditure of administrative units (including public institutions managed by civil servants)。

16.General Public Services (category) Financial Services (paragraph) General Administration Services (subparagraph) :Other project expenditures that reflect administrative units (including public institutions managed by civil servants) that do not have separate item-level accounts。

17.General Public Services (category) Financial Services (section) Budget Reform operations (item) :Reflects the expenditure of the financial sector on budgetary reform。

18.General Public Services (Category) Financial Services (paragraph) Treasury Services (item) :Reflects the expenditure of the financial department for the centralized collection and payment of the Treasury。

19.General Public Services (Category) Financial Affairs (Section) Informatization construction expenditure (Item) :Reflect the financial department usedExpenditure on information construction such as "financial projects"。

20.General Public Service (Category) Financial Affairs (paragraph) Business Operation (item) :Reflects the basic expenditure of public institutions, excluding administrative units (including public institutions managed by civil servants) logistics service centers, medical offices and other affiliated public institutions。

21.General Public Services (category) Financial Services (paragraph) Other Financial services expenditure (item) :Reflects expenditure on financial services other than those mentioned above。

22.Social Security and Employment (Category) Retirement of Administrative Institutions (paragraph) Retirement of administrative units under centralized management (Item) :Reflects the expenditure of administrative units under centralized management (including public institutions under the management of civil servants)。

23.Social Security and Employment (Category) Retirement from Administrative Institutions (Paragraph) Retirement from Public Institutions (Item) :The funds for retirement reflect the expenditures of public institutions under centralized management。

24.Social Security and Employment (category) pension (payment) Death pension (item) :Reflects the one-time and periodic pensions provided for martyrs and the families of the deceased, as well as funeral allowances。

25.Social Security and Employment (category) Pension (payment) Disability pension (item) :The various disability allowances that reflect the prescribed pensions for disabled persons and the prescribed expenses。

26.Medical, Health and Family Planning (Category) Medical Treatment in Administrative Institutions (paragraph) Medical Treatment in Administrative Institutions (item) :Reflect the financial department centralized arrangement of the administrative unit basic medical insurance payment funds, the administrative unit does not participate in medical insurance public medical funds, in accordance with the state provisions to enjoy the retired personnel, Red Army veteran treatment personnel medical funds。

27. Medical, Health and Family Planning (Category) Medical Treatment in Administrative Institutions (paragraph) Medical Treatment in Public Institutions (item) :Reflect the financial department centralized arrangement of basic medical insurance payment funds for public institutions, public medical funds that do not participate in medical insurance, according to the state regulations to enjoy the treatment of retired personnel medical funds。

28.Expenditure on energy conservation and Environmental Protection (Category) Pollution Prevention and Control (paragraph) Water Body (Item) :It reflects the government's expenditure on drainage, sewage treatment, water pollution prevention and control, ecological environmental protection of lakes and reservoirs, protection of water source areas, comprehensive improvement of land and rivers, river management and protection, and groundwater restoration and protection。

29.Agriculture, Forestry and Water Affairs (Category) Agriculture (paragraph) Other Agricultural expenditures (Item) :Reflects other expenditures on agriculture。

30.Subsidies for transportation (Category) Refined Oil Price Reform (Section) Refined Oil Price Reform Subsidies for transportation Other expenditures (item) :Reflects expenditure on other aspects of fiscal subsidies for the reform of refined oil prices。

31.Expenditure on Resource Exploration and Information (Category) Industry and Information Industry Supervision (paragraph) Other Industry and Information Industry supervision expenditure (Item) :Reflects other spending on industrial and information sector regulation。

32.Expenditure on assistance to other regions (category) Other Expenditure (section) Other item:Reflects other expenditures in the fund for assistance to other regions。

33. Expenditure on Land, Ocean and Meteorology (Category) Expenditure on Land and Resources Affairs (paragraph) Other Expenditure on Land and Resources affairs (Item) :Reflects other expenditures on land and resources services。

34.Housing Security (Category) Housing Reform (paragraph) Housing Provident Fund (item) :It reflects the housing provident fund paid by administrative institutions for employees according to the basic salary and allowance and the prescribed proportion stipulated by the Ministry of Human Resources and Social Security and the Ministry of Finance。

35.Organization operating expenses:To ensure the operation of funds used for the purchase of goods and services by administrative units (including public institutions governed by the Civil Service Act)，Including office and printing expenses, postal and telecommunications expenses, travel expenses, conference expenses, welfare expenses, daily maintenance expenses, special materials and general equipment purchase expenses, office utilities, office heating fees, office property management fees, official vehicle operation and maintenance fees and other expenses。

The fourth part of the 2019 department of the Party School of the CPC Liaoyang Municipal Committee

I. Summary of the final accounts of income and expenditure for 2019.xls

2. 2019 Annual income statement.xls

Final Statement of expenditure for 2019.xls

Final statement of appropriation revenue and expenditure for 2019.xls

5. Final Statement of fiscal appropriation revenue and expenditure in the General Public Budget for 2019.xls

Vi. Final Statement of basic expenditures allocated from the General Public Budget in 2019.xls

Final statement of revenue and expenditure from government appropriations in the 2019 budgets of government-managed funds.xls

Viii. Final Statement of expenditure of the "Three Public" funds allocated by the General Public Budget in 2019.xls