Reading glasses from 200 yuan to Zhonghua Tobacco and Moutai will be reimbursed
Perspective of False Invoicing with Public Funds
On the eve of New Year's Day, the "Four Winds" cases reported on the website of the State Supervision Commission of the Central Commission for Discipline Inspection showed that false invoices and withdrawals of public funds occurred from time to time.
From January 2016 to January 2020, Ge Yanjun, the former party branch secretary and principal of Hunchun No.1 Senior High School in Jilin Province, arranged for the deputy principal and director of general affairs to use false invoices to collect funds and issue bonuses and benefits totaling 65,000 yuan; 2018 In December 2015, Yang Wenge, director of the Health Bureau of the former Nancha District, Yichun City, Heilongjiang Province, falsely issued an invoice and instructed the director of a hospital to write off 4884 yuan of personal expenses for him in violation of regulations...
How did these cadres make false invoices?
How are false invoices reimbursed?
How to investigate and treat such problems?
Reporter conducted an interview.
The leadership of the state-owned enterprise instructed to reimburse the cost of purchasing high-end tobacco and liquor such as Ruan Zhonghua and Feitian Moutai under the name of food and office supplies.
Under the continued high pressure of Zhengfeng Suji, some people tried to evade supervision by using false invoices to withdraw public funds.
The Grain Purchasing and Storage Company in Fuyang District, Hangzhou City, Zhejiang Province, is the only state-owned enterprise that undertakes policy-based grain purchasing and storage business in the district.
Although a certain amount of business entertainment is implemented every year with reference to market enterprises, for the former manager of the company and deputy secretary of the party branch Gao Minghua and others, the funds are "stretched."
The company receives a lot of reception, and illegal consumption of high-end tobacco and alcohol is commonplace.
Talking about the company’s reception drinks, Gao Minghua said: “Liquor is mainly Moutai, willingness, etc. When department personnel are invited to eat, they usually pour Moutai into a Coke bottle, and ask business units outside the province to take Moutai directly for dinner. Come out to entertain. We will probably arrange twelve or three tables of meals every month, and drink more than a dozen boxes of red wine. Sometimes Moutai will drink two or three bottles per meal..."
How to "wash out" a high cost and reimburse it through formal channels?
After collective discussion by the team, Gao Minghua and others instructed the financial staff to list the daily purchases of tobacco, alcohol, meals and local products under the names of food, office supplies, films, plates, loading and unloading fees, transportation fees, and conference fees. A total of more than 2.2 million yuan.
Among them, the total amount of public funds used to purchase high-end tobacco and liquor such as Ruan Zhonghua and Feitian Moutai from tobacco and alcohol firms amounted to more than 1.37 million yuan; 545 times of illegal public funds were eaten and drank in many restaurants, and the total meal expenses reached more than 770,000 yuan; each year before the Spring Festival The company illegally distributed local products, tobacco and alcohol, etc. to the company's middle-level and above cadres, totaling more than 90,000 yuan; repeatedly organized employee travel in violation of the regulations and paid more than 130,000 yuan.
In order to obtain funds, almost all members of the company's team and important departments were dispatched.
"Take loading and unloading fees as an example. Our operating process is: After the office gets the statement of the liquor store and restaurant, the business department prepares the voucher, budget and issues labor invoices, and then reports to the finance department for review. Finally, the manager and The deputy manager signed a joint review and paid the relevant fees after the funds arrived in the account.” During the investigation, Gao Minghua confessed to the process of obtaining public funds in a clever manner.
After the incident, Gao Minghua was punished by staying in party probation for two years, and was removed from the position of company manager, and other relevant responsible persons were dealt with accordingly.
Since then, the Central Commission for Discipline Inspection has publicly exposed the problems of Gao Minghua and others organizing public funds to eat and drink in violation of regulations.
"Since the eight central regulations were promulgated, various localities have introduced detailed implementation rules to increase investigation and punishment. Issues such as public-funded food and drink, public-funded tourism, and excessive subsidies have been effectively curbed. Don't dare to be brazen, and some units and cadres have begun to seek another way. Way out. Because of its concealed methods, false invoices with public funds have become an important way to evade supervision and violate discipline. If it is allowed to develop, it will certainly encourage unhealthy trends. It must be attacked and strictly enforced to consolidate and expand the style of work. Effectiveness." said Zhuang Deshui, deputy director of Peking University's Center for Clean Government Construction.
False invoices to withdraw public funds may also breed reimbursement corruption and constitute illegal and criminal problems such as embezzlement of public funds and corruption.
Cases show that some leading cadres forcibly apportion invoices to subordinate units or enterprises under their jurisdiction, turning invoice reimbursement into a means of soliciting bribes in disguise.
For example, Zhu Jiachen, former member of the Standing Committee of the Zhoukou Municipal Party Committee and Secretary of the Political and Legal Committee of Zhoukou City, Henan Province, successively solicited more than 4 million yuan in bribes in the form of reimbursement invoices from more than 90 people, and was finally sentenced to 18 years in prison.
The usual tricks of false invoicing to withdraw public funds: create something out of nothing, add oil and vinegar, steal the merits, exchange the false with the real
Under the situation of continued high pressure, how did some cadres falsely issue high invoices?
How did these invoices be reimbursed in the dark?
The reporter's investigation found that there is a certain degree of concealment of false invoices and public funds, from invoicing in a clever name to careful packaging and reimbursement, the tricks are varied.
One is to make false expenses and make things out of nothing.
For example, fishing in troubled waters and collecting public funds under the names of facility construction, conference training, and production of promotional materials.
From 2017 to 2018, Liangshuijing Village, Huomachong Town, Huaihua City, Hunan Province, in the name of land acquisition for basketball court construction, road widening, water ditch cleaning, etc., falsely reported 5 funds totaling more than 160,000 yuan, of which 5,000 yuan was used for illegal reception expenses. The party branch secretary Yu Xueli received a severe warning from the party for issuing a subsidy of 15,000 yuan in violation of regulations.
One is to increase the deficiencies, add oil and vinegar.
Make a fuss about quantity and price, such as increasing the unit price of items, inflating the amount of work, and inflating the number of workers.
The purchase price of a grass flower "raised" from 1 yuan to 2 yuan, and a peach sapling "raised" from 4.5 yuan to 6 yuan.
From January to March 2018, Yang Zhenyuan, the former head of the Village and Township Office of Hesheng Town, Yongjia County, Zhejiang Province, embezzled more than 40,000 yuan in public funds by increasing the price and reimbursing when purchasing flowers and trees.
One is to change the name and change the post.
Use reimbursable items instead of non-reimbursable items, such as purchasing high-end tobacco and alcohol as office supplies, and purchasing valuable specialty products as canteen food materials.
From July 2015 to July 2017, a state-owned enterprise in Guangzhou City, Guangdong Province could not be reimbursed for the purchase of high-end tobacco and alcohol, so through the purchase of a shopping card, it issued an invoice for teacups, backpacks, etc. that did not match the actual purchased items, and then reimbursed for public funds , A total of 604,600 yuan.
At the beginning of 2020, seven persons responsible for the company were given warnings and sanctions within the party.
One is true and false, and false is true.
If a fake invoice is issued, the real income will not be recorded in the account, and the "small treasury" as the unit will be used to pay the violation fees.
Ren Xuyue, the former director of the Dianshi Reservoir Management Office of the Water Resources Bureau of Sanmen County, Zhejiang Province, in a stationery store that has a long-term cooperative relationship with his unit, issued an invoice with a nominal amount of 4,080 yuan in the name of office supplies. After approval, the payment will be reimbursed in cash for illegal dinners and cigarette purchases.
Ren Xuyue received a warning from the party.
The main destinations of public funds for false invoices are roughly divided into two categories: one is to solve unreasonable expenses such as overspending and over-standard in official reception, and to grant subsidies or benefits, gifts, etc.; one is to become a small number of cadres for personal consumption, Subsidy household "cash machines", such as Zhou Huixiang, the comprehensive market manager of the former Kangqiao Street, Gongshu District, Hangzhou, are reimbursed through the market account for the 200 yuan replacement of reading glasses.
Small amount for many times, long-term continuous, people involved in the case are concentrated in the unit's top leaders and managers
The false invoicing package withdrawing public funds involves a wide range of areas, many reimbursements, and frequent occurrences of small amounts and long-term persistence.
If the meal is missed for half a day, fill it in as one day for reimbursement; no fuel cost is incurred, and reimbursement of fuel ticket is false; arrears in restaurant expenses, false report for "pregnant" object missed meal subsidy reimbursement; arrears for dinner and fruit, mineral water, tobacco and alcohol expenses, false report Reimbursement of printing and advertising expenses... If it weren't for the financial abnormality found in the account books during the inspection, the No. 1 Neighborhood Committee of Renmin North Road, Shilu Town, Changjiang County, Hainan Province, was still quietly arranging financial funds.
For more than four years, they used falsely reporting false meals and false invoices to obtain a total of 138,000 yuan of financial funds, which were used in violation of regulations for "two committees" cadres and residents' group leaders to issue subsidies, dinners, food and drink, etc., until December 2018 Was investigated and dealt with in the month.
"The act of falsely issuing invoices with public funds has the characteristics of concealed methods, high repetition rate, and strong grouping." Lin Lin, member of the Standing Committee of the Changjiang County Party Committee, Secretary of the County Commission for Discipline Inspection, and Director of the Supervisory Committee, pointed out that individual offenders who violated laws and disciplines falsely issued invoices secretly tasted the sweetness. Later, the same method is often used to falsely issue invoices to withdraw public funds, resulting in repeated problems and becoming a common "stealth technique" to cover up "gray expenditure" or "personal self-interest."
Since then, clues were revealed because of the clues, and after the case-handling personnel tracked all the way along the line, the "small invoice" revealed the "big problem".
“From the perspective of the disciplinary offenders, the persons involved in the case of false invoicing and withdrawal of public funds are mainly concentrated in the unit chiefs, managers, and accounting personnel." Chen Wenbo, director of the Party Style and Political Style Supervision Office of the Commission for Discipline Inspection of Taizhou City, Zhejiang Province noted that false invoices Withdrawing public funds, approval, review, and reimbursement are all carried out within the unit, often arranged by the leadership of the leader, and the handling personnel and accounting personnel participate in fraud.
"The top leader integrates the power of people, finances, and things. If the discipline and rules are indifferent and the supervision mechanism is not sound, they may do whatever they want; from virtual opening to arranging, the operation process is interlocking, requiring multiple cooperation and teamwork. Managers and accountants are prone to be involved actively or passively." Chen Wenbo said.
"I instructed the cadres and employees to take out funds, basically there was nothing uncooperative." Ye Zhenghuan was once the head of Shiyang Forest Farm, the largest state-owned forest farm in Wenzhou City, Zhejiang Province.
From 2012 to 2018, he instructed the forestry staff to illegally arbitrage RMB 3.496 million of forestry special funds through false production of project labor payrolls and false project invoices, which were mainly used for public funds for eating and drinking and illegal reception.
A total of 22 cadres and workers from Shiyang Forest Farm participated, and all middle-level and above cadres with management authority fell.
Some of them are responsible for compiling false materials, some are responsible for false invoices, and some are responsible for reviewing and signing, interlocking and collectively committing crimes, turning special funds into private "cash machines."
Focusing on the common types of disciplinary violations and disciplinary entities that are commonly used in false invoices to withdraw public funds, the Commission for Discipline Inspection and Supervision shall jointly carry out special rectifications with financial and auditing departments
In response to cases involving false invoicing and arbitrage of public funds, which involve financial and accounting services and are highly professional, some local commissions for discipline inspection have established special fund inspection teams in conjunction with finance and auditing departments to carry out special inspections and form a combined force for supervision.
In June 2020, during a special inspection in Cangnan County, Zhejiang Province, it was found that the cost of garbage removal and freight in Shibang area was too high, which was obviously above the normal level.
Through a third-party evaluation, it was confirmed that the settlement amount was much higher than the average market price, which was not in line with the norm.
After investigation, the party secretary of the Shiping area Huang Ruihuan and the accountant Yi Jiqiang obtained more than 70,000 yuan of financial funds through the company’s account set during the garbage removal, of which 30,000 yuan was used to offset the reception expenses and the canteen deficit. Internal warning sanctions.
Focusing on the prone to frequent occurrences, some places have carried out targeted rectifications.
Focusing on the common types of violations of public funds with false invoices, special rectifications were carried out.
For example, focusing on the issue of false reports and other special funds used for food and drink, the Cangnan County Commission for Discipline Inspection and Supervision, together with the finance and audit departments, conducted performance evaluations on the use of various special funds, found anomalies in a timely manner, and conducted early warnings and checks, and regularly cooperated with taxation and finance departments. Collect catering invoices issued by various units, the use of "three public" funds and other data, and dig in and investigate the suspicious question clues that have been screened; another example, focus on township (street) and village-level organizations to collect in the form of high excavation machine fees For funding issues, the Commission for Discipline Inspection of Xianju County, Zhejiang Province urged the county agricultural and rural departments to disclose the collective income and expenditures item by item every month, and the details of the excavator costs were disclosed to the weekly.
In response to the high incidence of false invoices withdrawing public funds from top leaders, Lianhua County in Jiangxi Province has carried out the evaluation of the internal control construction of administrative institutions in a normalized manner, and notified one by one issues such as imperfect internal control mechanisms, inadequate checks and balances of power operation, and irregular economic activities. Supervise and urge the establishment and improvement of mechanisms for the separation of the four powers of “decision-making, management, execution, and supervision” of economic activities, and rotation of key positions; the county’s Commission for Discipline Inspection strengthens coordination with the auditing department, and conducts audits while in office, outgoing audits, and special audits. Clues to the problem were found in the process; digging into the next level of the top leaders’ violations of discipline and law, and delving into the directly responsible personnel such as financial personnel’s violation of discipline and law, dereliction of duty, and forced them to perform their duties correctly.
Pay close attention to the risk points of clean government such as approval, payment, and acceptance, plug management loopholes, and strengthen source governance
The occurrence of false invoices to withdraw public funds is not only related to the thoughts of the privileges of some party members and cadres, and the lack of awareness of discipline and rules, but also to the imperfect management system and poor implementation and implementation.
It is necessary to improve the financial supervision system, improve the reimbursement review mechanism, and plug the management loopholes.
Use new technology and new means to strengthen supervision and eliminate the randomness of unit capital use and financial reimbursement.
In response to the problem of illegal and false reporting of accommodation expenses by employees exposed in the case, Dongfeng Motor Group Co., Ltd. changed the traditional form of paying for travel expenses and self-posting and reimbursement by employees, and introduced a third-party travel platform.
Employees order air tickets and book hotel accommodations on the travel platform before a business trip. All expenses are settled by the travel platform with hotels or airlines, and then settled with the company, cutting off the chain of false invoices.
"To rectify the phenomenon of false invoices withdrawing public funds, we must pay close attention to the risk of clean government such as approval, payment, and acceptance, improve the management system, and strengthen the source governance." Xiangyang City, Hubei Province, Xiangcheng District Committee Standing Committee, District Disciplinary Committee Secretary, Supervisory Committee Director According to Xie Zhengzhang, the district carefully reviewed the ambiguities, blind spots, and implementation loopholes in the public funds reimbursement system, and urged the district finance bureau to "prescribe the right medicine" to unify standards for reimbursement, approval, and payment, such as strict approval systems, out-of-business activities, Strictly implement the approval procedures for official reception and material procurement; strictly implement official card payment and avoid cash payments. Special circumstances need to be accompanied by an explanation of the situation approved by the leader; strictly implement the material purchase and storage acceptance system, which must be attached when reimbursement Check the acceptance form of the library; the unit's financial affairs shall be strictly reviewed and checked, and the signature and handwriting shall be checked carefully to prevent fraud.
The district also listed 46 integrity risk points based on the problems found, and issued 72 negative lists to clearly define the behavior of prone to frequent attacks and systemic sideballs.
Continuously improve the comprehensiveness and timeliness of financial disclosure, so that reimbursement corruption has nowhere to hide.
While maintaining high-frequency supervision and discipline, Yuhuan City, Zhejiang Province, through the comprehensive implementation of the village-level collective project contract management model, promotes the "fingertip financial" management platform throughout the city, and promotes the correction of problems after the discovery of the Public extension in the whole process.
"Publicizing each invoice and its details can dispel the villagers' doubts. The mode of'cadre keeping, village committee's payment, village supervision committee's auditing, and the masses' recognition' is simple and clear, and can be consulted and monitored at any time." Deputy Secretary of Yuhuan Municipal Commission for Discipline Inspection , Said Xu Haochen, deputy director of the Supervisory Committee.
Standard implementation of the financial system is also the key to preventing false invoices.
Xianju County Commission for Discipline Inspection and Supervision, together with the financial department, relying on a dynamic monitoring platform for centralized payment of financial funds, established a mechanism of "pre-warning, interception during the event, and follow-up after the event" to rectify the fraudulent invoicing and collection of public funds; supervise the financial department to further standardize invoice reimbursement Work requires "three conformances": the "account" of the account is consistent, that is, the amount of the account is consistent with the subsidiary account, and the total expenditure is strictly controlled; the "account" is consistent, that is, the account is consistent with the payee, and expenditure fraud is strictly prevented; The "table" of the account is consistent, that is, the content of the account is consistent with the approval form, and the expenditure process is strictly controlled.
"The upright anti-corruption and high-pressure situation has enhanced the sense of discipline of party members and cadres, financial disclosure has expanded the people's right to know and supervise, inspections and inspections have intensified the detection of problems, and the supervision of finance and taxation departments has continued to be strict. Next, the space for withdrawing public funds through false invoices will continue to be compressed.” said Zhou Zhixiang, deputy secretary of the Commission for Discipline Inspection and deputy director of the Supervisory Committee of Huangshi City, Hubei Province.
(Our reporter Han Yadong)