How did the 18 "white bars" "borrow" millions of dollars of table salt?

  The Jilin City Procuratorate of Jilin Province does a good job in handling the case, the "second half of the article" helps the salt company tighten the system fence

  Sun Fengsong Zhang Haiting Zhanying

  "After our company received the procuratorial advice, it immediately carried out positive rectifications and upgraded the operation center, which not only improved the efficiency of the distribution and delivery of commodity salt, but also eliminated the behavior of'baitiao' on credit from the institutional mechanism." Recently, When Zhang Yang, the prosecutor handling the case of the Jilin City Procuratorate of Jilin Province, visited a salt company, the person in charge of the company said.

  I found clues in the confession of the librarian

  During the period when Ge served as the deputy director (regional manager) of the operation center of a salt company from January 2017 to June 2018, he took advantage of the position in charge of sales to collect the advance payment from the dealer and hand it over to The part of the company's advance payment is retained by the individual to spend. According to the company's normal process, the regional manager will hand over the collected payment to the sales department's business room, and the business room will issue the ticket, and the warehouse clerk will release the edible salt after seeing the ticket. Ge, on the other hand, used the form of making an IOU from the warehouse to distribute the edible salt directly from the warehouse to the distributor in an attempt to hide the truth.

  It was easy to do it again and again, which made Ge even bolder. In one year, he actually drew 18 "white bars". As of June 2018, Ge's prepayment withheld from the dealer and the edible salt discharged from the warehouse in the form of IOUs amounted to more than 1 million yuan.

  The case was investigated and concluded by the Fengman District Supervisory Committee of Jilin City. After the prosecution was filed by the Fengman District Procuratorate, the court sentenced Ge to five years and six months’ imprisonment for embezzlement of public funds in the first instance. Ge refused to accept it and lodged an appeal.

  After the case was transferred to the Jilin City Procuratorate, Zhang Yang, the prosecutor in charge, raised questions in the examination of the files: The appellant Ge had misappropriated public funds several times in a certain year without being discovered by the company. How did it happen only by one person?

  With doubts, Zhang Yang dug into the crime facts. In the process of scoring the papers, a confession made by the treasurer Wang drew his attention-"Director Ge, when do you have time, let's match the accounts."

  Reconciliation? Why does the library manager need to reconcile the account with the regional manager instead of the business office responsible for issuing invoices? Treasury management personnel relied on the fact that the salt has been exported from the warehouse many times in a short period of time and the quantity is large. Does this comply with the relevant regulations of the company? Are there any management loopholes in the business management process?

  Let the procuratorial advice be targeted

  Zhang Yang will report the problems found to the department director and leaders in charge. Immediately, the Second Procuratorate of the Jilin City Procuratorate where he was working set up a case-handling team. During the investigation and visit, the case handling team retrieved the "Jilin Provincial Salt Industry Group Enterprise Regulations Manual" to understand the management situation of the enterprise with the relevant person in charge. By comparing the contents of the manual one by one, combining the case and the on-site investigation, the case handling team found that the enterprise was in management Problems exposed in. Specifically: the regional manager can collect the payment in the name of the company and temporarily store it in a personal bank account. The warehouse manager privately collects the IOU issued by the regional manager to leave the warehouse. The statistician falsely reconciles the account with the warehouse manager when inventory is counted, and does not perform the supervision obligation. The leaders in charge blindly listened to the false data reported by the subordinates, did not conduct on-site investigations and strict inventory, and the supervision was not in place... A series of loopholes made the original complete mechanism ineffective.

  In response to the problems found in the investigation, the case-handling team prepared an investigation report and put forward opinions on issuing procuratorial recommendations to the enterprise. The procuratorial recommendations list in detail the hidden dangers of the company in terms of management, and from strengthening capital management, improving inventory and outbound management and supervision systems, improving key positions and personnel selection and flow systems, serious handling of related violations of laws and disciplines, and strengthening employee integrity education, etc. Put forward countermeasures.

  On July 19, 2019, the Jilin City Procuratorate invited the main leaders of a salt company to the court to explain the facts and explain the legal principles face to face, and delivered the prosecutorial recommendations by way of on-site declaration.

  Inject new vitality into enterprise development

  After receiving the procuratorial suggestions, the salt company carefully studied the content of the suggestions, re-organized the weak links in the company’s various processes and supervision and management, contacted the procuratorial organs for joint rectification, and further improved and improved the company’s various rules and regulations. And gave written feedback on the implementation of rectification.

  In terms of fund management, the salt industry company adjusted the affiliation of the company’s business office, and was no longer managed by the original customer service department. Instead, it was directly managed by the company’s financial department. It clarified that the business office must strictly implement the company’s relevant regulations and strictly forbid payment for unpaid goods. Or units (individuals) with no deposits in the company's account will issue invoices, establish a reporting system for unpaid sales in the business office on the day, and supervise financial flows.

  In order to strengthen the management of commodity inventory and outbound, the salt company further clarified the regulations that custodians must pay the goods by sight of the ticket, requiring the custodian to check the bills with the business office every day to verify the compliance and legality of the goods and the bills. The statistician shall reconcile the accounts with the custodian and the business office to ensure that all procedures are legal and effective. At the same time, it adheres to the monthly inventory system, and the company's financial department is responsible for supervision and review to ensure that the three accounts of the statistical account, the safekeeping account, and the financial account are consistent with the physical objects, and prevent unilateral figures from appearing.

  The salt company also clarified that the director of the customer service department strictly prohibits any payment from customers for salt purchases. The delivery clerk no longer goes to the custodian to pay IOUs. Instead, the general dispatcher issues the delivery order, and the delivery clerk goes to the business office to write After the IOU is issued, go to the custodian to withdraw it with a valid receipt. After the sale is completed, the payment shall be collected and handed over to the business office to extract the IOU. In addition, the company further strengthened the integrity education of its employees, and punished the persons responsible for the case to varying degrees. It is understood that the other two accomplices in the case have been transferred to the judicial department, and eventually they were not prosecuted.

  "During the return visit, seeing the changes in the company, I felt from the heart that our efforts were worthwhile." Zhang Yang told reporters.