In the process of auditing, how to deal with the outstanding current accounts for many years?

The audit believes that long-term failure to clean up current accounts will not only affect the authenticity of accounting information, but also easily lead to loopholes in management and become a hotbed of corruption. Even if it is not the current account formed when he was in office, the unit leaders should attach great importance to it. Now, the audit focuses on how to clean up the creditor's rights and gives some suggestions:

1, comprehensive verification, classification. For all kinds of creditor's rights, the amount of temporary payment (other receivables), specific reasons, occurrence (expiration) time, etc. All of them are listed to form a cleaning account, which is helpful for thorough cleaning and no omission.

2, according to the class implementation, item by item. If there are audit opinions, they can be cleaned up according to the results verified by the audited units, units, individuals and projects. If there is no audit opinion, find the original voucher and implement the repayment subject. According to the actual situation of the subjects involved in payment, according to the classification of recoverable and irrecoverable, recoverable funds are divided into mature and unexpired. For overdue payments, a debt liquidation team can be formed to recover them one by one. One-time repayment is indeed difficult, and the debt repayment team office shall conclude a written or oral repayment plan with the parties; Creditor's rights shall be recognized for the unexpired current accounts. If the current account is really irrecoverable, it is divided into the creditor's rights of subordinate units and the creditor's rights of units at the same level according to the ownership of funds: if the creditor's rights of subordinate units are irrecoverable, they can be written off through collective negotiation of higher authorities; If the creditor's rights of the unit at the corresponding level are written off, it shall fill in the Approval Form for the Disposal of State-owned Assets in Administrative Institutions, and provide the Guoziban with valid certificates of inventory losses and reported losses, which can be disposed of only after the approval of the Guoziban.

3, timely reconciliation, clean up the books. Financial management personnel shall write off the relevant accounts of their own units and subordinate units respectively according to the notice of asset write-off issued by the State-owned Assets Office and the decision of the superior competent department.

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