Party School of Liaoyang Municipal Committee of the Communist Party of China 2018 annual department accounts

目    录

The first part of the CPC Liaoyang Municipal Party school overview

I. Main responsibilities

2. Composition of departmental final accounting units

The second part of the 2018 annual department final accounts of the Party School of the CPC Liaoyang Municipal Committee

I. Summary of the final accounts of revenue and expenditure in 2018

Second, the 2018 annual income statement

Iii. Final Statement of expenditure for 2018

Final statement of fiscal appropriation revenue and expenditure in 2018

5. Final Statement of fiscal appropriation revenue and expenditure in the 2018 General Public Budget

6. Final Statement of basic expenditures allocated from the General Public Budget in 2018

Final statement of revenue and expenditure from government appropriations in the 2018 Budget for government-managed funds

8. Final Statement of income and expenditure of funds managed by special financial accounts in 2018

9. Final Statement of expenditure of the "Three public" funds allocated by the General Public Budget in 2018

The third part explains the final accounts of the Party School of Liaoyang Municipal Committee of the CPC in 2018

The fourth part is the noun explanation

The first part of the CPC Liaoyang Municipal Party school overview

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

The secondary budget units included in the 2018 departmental final accounts of the Party School of the Communist Party of China Liaoyang Municipal Committee include: none

Part two CPC Liaoyang Municipal Party School2018Annual department statement

I. Summary of the final accounts of revenue and expenditure in 2018.xls

Second, the 2018 annual income statement.xls

Iii. Final Statement of expenditure for 2018.xls

Final statement of fiscal appropriation revenue and expenditure in 2018.xls

5. Final Statement of fiscal appropriation revenue and expenditure in the 2018 General Public Budget.xls

6. Final Statement of basic expenditures allocated from the General Public Budget in 2018.xls

Final statement of revenue and expenditure from government appropriations in the 2018 Budget for government-managed funds.xls

8. Final Statement of income and expenditure of funds managed by special financial accounts in 2018.xls

  9. Final Statement of expenditure of the "Three public" funds allocated by the General Public Budget in 2018.xls

Part Three CPC Liaoyang Municipal Party School2018Annual department account statement

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

(I) The total income is 2348.820,000 yuan, including:

1.Fiscal appropriation revenue 2011.790,000 yuan, accounting for 85% of the total income.65%。Among them: Public budget fiscal appropriation revenue 2011.79万元。

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

3.Business income 35.30,000 yuan, accounting for 1. 1 percent of the total income.5%。It is mainly the income of graduate students and former teachers' group。

4.The operating income is 0 million yuan 0。

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

6.Other income 0.710,000 yuan, accounting for 0 percent of the total income.03%。Mainly interest income。

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

8.Carryover and balance of last year 301.20,000 yuan, accounting for 12 percent of the total income.82%。The main class, graduate class training projects and Hedong relocation project have not completed the balance。

Compared with last year, this year's income increased by 606.110,000 yuan, an increase of 34.78%, the main reasons:First, the organization was adjusted, and the former lecturers were merged into our unit and their income increased；Second, wage adjustment and income increase;Third, the financial allocation of Hedong relocation project advance cost 498.72万元。

(2) The total expenditure is 1,732.740,000 yuan, including:

1.Basic expenditure 1377.710,000 yuan, accounting for 79 percent of the total expenditure.51%。Mainly in order to ensure the normal operation of the organization, the completion of daily work tasks and expenses, including: wage and welfare expenses 980.600,000 yuan, subsidies for individuals and families.330,000 yuan, goods and services expenditure 191.760,000 yuan, capital expenditure 1.01万元。

2.Project expenditure 355.30000 yuan, accounting for 20% of the total expenditure.49%。It mainly includes (1) the advance expenses of Hedong relocation project;(2) Expenditures for running the main class;(3) Expenditures for running graduate courses and correspondence courses。

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 the previous year, this year's expenditure increased by 272.980,000 yuan, an increase of 18.7%, mainly due to:一是The original teaching group was merged into our school, and the expenditure increased;二是Personnel salary adjustment;Third, Hedong relocation project expenditure。

(3) Year-end carry-over and balance 616.08万元。

It is mainly due to the surplus caused by the incomplete construction of Hedong relocation project and the main class and graduate class。Compared with last year, this year's carry-over and surplus increased by 333.130,000 yuan, an increase of 117.73%, the main reasons:First, Hedong relocation project costs have not been completed and paid；Second, the surplus of official vehicle expenses;Third, the main class, graduate class and other training programs have not been completed。

2. Final accounts of appropriations and expenditures

(1) General information。

Fiscal 2018 appropriation expenditure 1696.810,000 yuan, of which: basic expenditure 1349.250,000 yuan, project expenditure of 347.56万元。Compared with the previous year, government appropriations increased by 279.80,000 yuan, an increase of 19.75%, the main reasons:The first is the merger of institutions, the original teacher group was merged into our school, and the expenditure increased；Second, the advance expenses of Hedong relocation project;Third, personnel were transferred and expenditures increased。Compared with the budget at the beginning of the year, the appropriation expenditure of fiscal 2018 completed 115 of the budget at the beginning of the year.73%, of which: basic expenditures completed 103 percent of the budget at the beginning of the year.8%, the project completed 184 of the budget at the beginning of the year.63%。

(2) Specific circumstances。

Fiscal 2018 appropriation expenditure 1696.810,000 yuan, according to the functional categories of expenditure, including: general public service expenditure 134.150,000 yuan, accounting for 7.91%;Education expenditure 1,191.97，占70.25%;Expenditure on social security and employment.170,000 yuan, accounting for 14.92%;Expenditure on health care and family planning 42.790,000 yuan, accounting for 2.52%;Expenditure on housing security 74.730,000 yuan, accounting for 4.4%。

1.Expenditure on general public services 134.150,000 yuan, including:

(1) Administrative operation 128.280,000 yuan, mainly the former teachers' organization's salary and welfare expenses, the organization's goods and services, subsidies for individuals and families, completed the budget at the beginning of the year 87.23%, the final account is lower than the budget at the beginning of the year mainly due to staff retirement, transfer, cost reduction。

(2) General administrative services 4.360,000 yuan, which is mainly the expenditure of the original lecture group theory preaching competition, which is 100% of the budget of the beginning of the year。

(3) Budget reform business RMB 0 million。

(4) Treasury business RMB 0 million。

(5) Information construction RMB 0 million。

(6) Business operation of 100,000 yuan。

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

2.Expenditure on social security and employment.170,000 yuan, including:

(1) Centrally managed administrative units for retirement 104.60,000 yuan, mainly for the departure of retired personnel, retired personnel heating costs, funeral expenses and pensions expenses, 177 of the budget at the beginning of the year.58%, the final account number is higher than the budget at the beginning of the year mainly due to the increase in the number of retired people, the death of retired people caused by the increase in funeral expenses and pensions。

(2) Retirement from public institutions 23.160,000 yuan, mainly for the cause of retirees heating expenses and other expenses, completed the beginning of the budget of 341.The reason why the final figure is higher than the budgeted figure at the beginning of the year is mainly due to the increase in funeral expenses for career retirees。

(3) Basic old-age insurance contributions of government agencies and public institutions 125.950,000 yuan, mainly paid for the pension insurance of the unit's employees, which was 93 percent of the budget at the beginning of the year.08%, the final account number is less than the budget at the beginning of the year mainly due to the reduction of expenses due to retirees no longer paying pension insurance in 2018。

(4) Death benefit 30.160,000 yuan, mainly for survivors' subsidies, pensioners' funeral expenses and other expenses, completed the budget at the beginning of 437.74%, the final account number is greater than the budget at the beginning of the year mainly because the pension for retirees is not budgeted for the year, and is added in the middle of the year。

(5) Disability compensation 3.310,000 yuan was mainly spent on disability and health care for retirees, which was 112 percent of the budgeted amount at the beginning of the year.59%, the final figure is higher than the budgeted figure at the beginning of the year mainly due to the increase in expenditure due to the increase in disability health care funds in the middle of the year。

3.Expenditure on health care and family planning 42.790,000 yuan, including:

(1) Medical treatment in administrative units 18.780,000 yuan, mainly to pay for the medical insurance expenses of on-the-job participants, 70% of the budget at the beginning of the year.36%, the final accounting figure is lower than the budget at the beginning of the year mainly because the cost of participating personnel is included in the medical expenses of public institutions。

(2) Medical care in public institutions 24.10,000 yuan, mainly on-the-job career personnel to pay medical insurance expenses, completed the beginning of the budget of 131.04%, the final accounting figure is higher than the budgeted figure at the beginning of the year mainly because the cost of participating personnel is included in business expenses。

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.Expenditure on housing security 74.73包括：

Housing fund 74.730,000 yuan, mainly the expenditure of the housing provident fund unit, completed 96 percent of the budget at the beginning of the year.84%, the final account figure is lower than the budgeted figure at the beginning of the year mainly due to staff retirement and reduced expenditure。

Final accounts of the expenditure of the "Three public" funds allocated by the general public budget

The "three public" expenditure of the financial allocation arrangement of the general public Budget in 2018 1.910,000 yuan, 28 percent of what was budgeted at the beginning of the year.72%, the main reason that the final account is lower than the budgeted figure at the beginning of the year is the decrease in vehicle maintenance costs。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 1.91万元。

1.Expenses for going abroad on business are RMB 100,000。

    2.The official reception cost is RMB 100,000。

3. Purchase and operation of official vehicles 1.910,000 yuan, 2 less than the previous year.$50,000, down 51.77%, mainly due to reduced vehicle maintenance costs。

The purchase cost of official cars is RMB 100,000。

Operation and maintenance of official vehicles 1.910,000 yuan, mainly used for vehicle maintenance。By the end of the year, the number of official vehicles used by the general public budget was 3。

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

2018 General public budget fiscal allocation of basic expenditure 1349.240,000 yuan, including 1,184 personnel expenses.93万元，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 164.31万元，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。

Expenditure for the operation of government agencies in 2018 164.310,000 yuan, an increase of 94 percent over the previous year.340,000 yuan, an increase of 134.82%, mainly due to institutional consolidation and increased spending。

2. Expenditure on government procurement。

Total government procurement expenditure of the Party School of the CPC Liaoyang Municipal Committee in 2018 43.820,000 yuan, of which: government procurement of goods expenditure 42.740,000 yuan, government procurement project expenditure 0 million yuan, government procurement service expenditure 1.08万元。The contract amount awarded to small and medium-sized enterprises is RMB 100,000。

(3) The occupation of state-owned assets。

As of December 31, 2018,CPC Liaoyang Municipal Party SchoolThere are 3 vehicles in total，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 organized a comprehensive performance self-assessment of the 2018 budget item expenditure, involving a total of 3 budget expenditure items, involving 355 funds.40,000 yuan, the self-evaluation coverage rate (number of projects that carry out performance self-evaluation/number of projects that approve performance targets at the beginning of the year) reached 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) was 90 points。

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。

The fourth part is the noun explanation

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:In addition to the above "financial appropriation revenue", 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:It refers to the situation that the "financial appropriation income", "financial appropriation carry-over and balance funds", "superior subsidy income", "business income", "operating income", "income handed over by subsidiary units" and "other income" of a public institution in the current year are insufficient to arrange the expenditure of 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) :It reflects the expenditure of the financial department for 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。