& lt company cash system >
Article 1 These Provisions are formulated to strengthen the supervision and management of the use of funds within the company system, speed up the capital turnover, improve the profit rate of funds and ensure the safety of funds.
Article 2 Management institutions
(1) The company has set up a fund management department to handle the settlement, loan, foreign exchange adjustment and fund management of secondary companies and independent units within the company under the leadership of the chief financial officer.
(2) The settlement center has dual functions of management and service. In fund management, it is the relationship between supervision and supervision, management and acceptance management, and in settlement business, it is the relationship between service and served customers.
Article 3 Deposit management
All secondary companies of the Company must open a deposit account in the Treasury Department to handle various settlement businesses, except keeping a depositor in a nearby bank to handle small and sporadic settlement, and the settlement amount of the Treasury Department shall not be less than 80% of the month-end and month-end balance. Large payment of more than RMB 65,438+10,000 yuan must be reported to the Finance Department, and other bank settlement businesses can be retained only after approval.
Article 4 Management of loan and guarantee business
(1) Loan and guarantee limit. At the beginning of each year, each tier-two company in the group prepares a capital plan according to the profit task assigned by the board of directors, and submits it to the capital management department. After comprehensively balancing the company's annual task, business development plan, capital sources and capital efficiency of each tier-two company, the capital management department prepares the fixed loans of the head office and tier-two companies, the maximum amount of all loans and the maximum amount of credit guarantee of tier-two companies, and submits it to the board of directors for approval and implementation.
In the middle of the year, the fund management department will strictly control the loan scale of each secondary company according to the quota plan. If the loan or guarantee exceeds the limit due to business development, a special report should be made to explain the reasons for exceeding the limit, as well as the investment, investment and benefits of the new funds. After review by the fund management department, put forward opinions and submit them to the Finance Committee and the Board of Directors for approval.
(2) Approval of intra-group loans. If the loan amount within the group is less than 3 million yuan (including 3 million yuan, the foreign currency is converted at the accounting exchange rate, the same below), it will be reviewed by the fund management department and reported to the chief financial officer for approval; If the loan amount is more than 3 million yuan, it shall be reviewed by the fund management department, approved by the chief financial officer and reported to the chairman for approval.
(3) Guarantee approval. When a secondary company needs a guarantee from the head office to borrow money from a bank, the amount of guarantee below 3 million yuan shall be examined and approved by the chief financial officer, and the amount of guarantee between 3 million yuan and 20 million yuan shall be examined and approved by the chief financial officer and the chairman. If the amount of guarantee is more than 20 million yuan, it shall be countersigned by the Finance Committee and reported to the chairman for approval, and passed at the chairman's office meeting. After the loan guarantee is approved, the financial department shall go through the specific procedures. The external guarantee shall be reviewed by the Finance Department, signed by the Chief Financial Officer and the President, and submitted to the Chairman for approval.
Article 5 Examination and approval of other businesses
(1) Received a blank check. Enterprises that handle the settlement business in the treasury department may receive blank checks from the treasury department, with no more than 5 blank checks at a time, and the limit of each blank check shall not exceed 50,000 yuan, which shall be handled by the treasury department. When receiving a blank check, the finance department must have enough deposits.
(2) foreign exchange adjustment. The foreign exchange adjustment of each secondary company in the group shall be handled by the Finance Department. If special circumstances require self-adjustment, it shall be reported to the financial department for approval, and it can be handled by itself only after approval.
(3) Interest relief. If it is necessary to reduce the interest of loans within the group, and the amount is less than 5,000 yuan, it shall be reviewed and approved by the Finance Department and reported to the Finance Committee for approval. If the amount exceeds 5,000 yuan, the remedy channels must be implemented and reported to the Finance Committee for approval after countersigned by the competent deputy general manager.
Article 6 Fund management and inspection
Focusing on the safety, efficiency and liquidity of funds, the Finance Department regularly conducts the following fund inspection and management work, and reports to the Finance Committee, the General Manager and the Chairman on a regular basis according to the inspection.
(a) regularly check the cash inventory status of each secondary company.
(two) regularly check the settlement of the capital department of each secondary company.
(3) Regularly check the reconciliation between bank deposits and the deposits of the Treasury Department of the secondary company.
(4) Follow-up inspection or spot check on the large sum of over 654.38+10,000 yuan remitted by the secondary company in the Finance Department.
Article 7 Statistical statements
Each secondary company must report the statistics of bank deposits, loans and settlement at the end of the 10th day to the Finance Department, and the Finance Department shall report it to the Finance Committee, General Manager and Chairman within two days after the 10th day.
The Finance Department shall keep abreast of the balance of bank deposits and report the balance to the Chief Financial Officer and Deputy Chief Financial Officer every two days.
Description:
First, the examination and approval authority is divided into three categories:
1. Review: refers to the preliminary opinions of management departments and competent leaders on the rationality of expenditures.
2. Examination and approval: refers to the examination and approval of relevant leaders after referring to the "examination and approval" opinions, and individual major issues need to be discussed and approved by the chairman's office meeting.
3. Approval: refers to the financial supervisor's approval and filing of the approved payment documents and quantity according to the financial management system.
Second, the approval order:
Subordinate first, then superior; First qualitative examination and approval, then centralized standards; Go through the relevant departments of business lines and administrative lines before reporting to financial lines (in the order marked in the table). If the relevant nuclear personnel go out on business, they can be authorized by their authorized person to review and approve, but they must be ratified by the relevant personnel afterwards.
Three. The directors of the "committees" of the board of directors exercise the general functions and powers of agency within their business scope.
& lt company travel system >
Article 1 These Provisions are formulated in order to strengthen the management of travel expenses.
Article 2 Employees traveling on business shall be handled according to the following procedures:
(a) should fill out the "business trip application form" before going on a business trip. The duration of the business trip shall be approved in advance by the person in charge of the dispatch according to the situation and verified according to the procedures.
(2) The business travelers shall temporarily pay a considerable amount of travel expenses to the Finance Department on the basis of the approved "Travel Application Form", and fill out the "Travel Report" within one week after returning to settle the temporary payment. Those who are not reimbursed within one week will be deducted from the salary of the current month first, and then paid after reimbursement.
Article 3 The authority for examination and approval of business trips is as follows:
(1) Domestic business trip: approved by the department manager within six days, approved by the competent deputy general manager for more than four days, and approved by the general manager for all personnel above the department manager.
(2) All overseas business trips must be approved by the general manager.
Article 4 overtime pay is not reported for business trips, and it will be renewed as appropriate for business trips on holidays.
Article 5 Except for illness or sudden disasters, or the actual need for telephone contact at work, the travel time shall not be extended for personal reasons or excuses, otherwise the travel expenses will not be reimbursed, and penalties will be imposed according to the seriousness of the case.
Article 6 Business travel expenses are divided into transportation expenses, accommodation expenses, meals expenses, communication expenses, communication expenses, etc. , the standard shall be determined separately.
Article 7 Travel expenses reimbursement:
(a) transportation and accommodation expenses shall be reimbursed according to the standard, and those who exceed the standard shall pay, and those who fail to meet the standard shall not make up.
(2) Meals are charged according to the standard.
(three) the communication fee shall be reimbursed by the post office voucher.
(four) communication fees approved by the leadership, credentials for reimbursement.
& lt company secrecy system >
Article 1 This system is formulated in order to keep company secrets and safeguard company rights and interests.
Article 2 Company secrets refer to matters related to the company's rights and interests that are determined according to specific procedures and known only to a certain range of people within a certain period of time.
Article 3 The affiliated institutions, branches and employees of the company have the obligation to keep company secrets.
Article 4 The confidentiality work of the company shall follow the principle of confidentiality and convenience.
Article 5 departments or employees who have made outstanding achievements in keeping and protecting company secrets and improving security technology and measures shall be rewarded.
□ Determine the scope and classification of confidentiality
Article 6 Company secrets include the following secret matters stipulated in Article 2 of this system:
(1) Secret matters in major decisions of the company.
(2) The business strategy, business direction, business planning, business projects and business decisions that the company has not yet implemented.
(3) Contracts, agreements, opinions, feasibility reports and minutes of major meetings held within the company.
(four) the company's financial budget and final accounts report and various financial statements and statistical statements.
(5) All kinds of information that the company has not yet entered the market or made public.
(6) Personnel files, wages, labor income and data of the company's employees.
(seven) other matters that the company believes should be kept confidential.
Internal documents such as general decisions, resolutions, notices, notices and administrative materials are not confidential.
Article 7 Company secrets are classified into three levels: "top secret", "secret" and "secret".
Top secret is the most important company secret, and the disclosure will cause particularly serious damage to the company's rights and interests; Confidentiality is an important company secret, and disclosure will cause serious damage to the company's rights and interests; Secrets are general company secrets, and disclosure will damage the rights and interests of the company.
Article 8 Determination of the company's secret level:
(1) Important decision-making documents and materials that directly affect the rights and interests in the company's business development are top secret;
(2) The company's planning, financial statements, statistical data, minutes of important meetings, and the company's operation are classified;
(3) The company's personnel files, contracts, agreements, employees' wages and incomes, and all kinds of information that has not yet entered the market or been made public are at the secretary level.
Article 9 Documents and materials that belong to company secrets shall be marked with classification according to the provisions of Articles 7 and 8 of this system, and the confidentiality period shall be determined. When the confidentiality period expires, it will be decrypted by itself.
□ Confidentiality measures
Article 10 The production, reception, transmission, use, copying, extraction, preservation and destruction of documents, materials and other articles belonging to company secrets shall be entrusted by the general manager's office or the competent deputy general manager. Company secrets accessed, processed and transmitted through computer technology shall be kept confidential by the computer department.
Eleventh for confidential documents, materials and other articles, the following security measures must be taken:
(a) without the approval of the general manager or deputy general manager in charge, it shall not be copied or extracted;
(2) Receiving, sending and carrying shall be carried out by designated personnel and necessary safety measures shall be taken;
(3) Keep it in a well-equipped safety device.
Article 12 The development, production, transportation, use, preservation, maintenance and destruction of equipment or products that belong to company secrets shall be carried out by special departments designated by the company, and corresponding security measures shall be taken.
Article 13 In foreign exchange and cooperation, if it is necessary to provide company secrets, it should be approved by the general manager in advance.
Article 14 For meetings and other activities involving company secrets, the sponsoring department shall take the following security measures:
(1) Choosing a meeting place with confidentiality conditions;
(two) according to the needs of the work, limit the scope of participants in the meeting, and designate participants involved in confidential matters;
(3) using conference equipment and managing conference documents in accordance with the confidentiality provisions.
(four) to determine whether the content of the meeting is communicated and the scope of communication.
Article 15 It is forbidden to disclose company secrets in private contacts and correspondence, to talk about company secrets in public places and to spread company secrets by other means.
Article 16 When employees of the company find that the company secrets have been leaked or may be leaked, they should take remedial measures immediately and report to the general manager's office in time. The general manager's office should deal with the report immediately after receiving it.
□ Responsibility and punishment
Seventeenth in any of the following circumstances, given a warning, and deduct the salary of 500 yuan above 10 yuan below:
(1) divulging company secrets, which has not caused serious consequences or economic losses;
(2) Violating the secret contents stipulated in Articles 10, 12, 13, 14 and 15 of this system;
(3) divulging company secrets, but taking remedial measures.
Eighteenth in any of the following circumstances, be dismissed and compensate for economic losses as appropriate.
(1) intentionally or negligently revealing company secrets, resulting in serious consequences or heavy economic losses;
(two) in violation of the provisions of this confidentiality system, stealing, spying, buying or illegally providing company secrets to others;
(three) the use of authority to force others to violate the confidentiality provisions.
□ Supplementary provisions
Nineteenth acts stipulated in this system refer to one of the following acts:
(1) manufacturing company secrets that should not be known;
(two) the company secrets beyond the limited scope of contact, failed to prove that it was not known by people who should not know.
& lt how to formulate the company system >
The formulation of rules and regulations should be closely combined with the enterprise's own situation, carried out in strict accordance with the law, and be "legal, reasonable, comprehensive and specific". Due to the different situation of enterprises, here are only legal issues that should be paid attention to when formulating rules and regulations, and the negative suggestions are as follows:
1. The contents of the rules and regulations are illegal. Many enterprises make rules and regulations because they don't understand or ignore the existing laws, regulations and policies, which leads to some contents in the rules and regulations that violate the legal provisions and have no legal effect. If there is a dispute over the management of employees based on these contents, the behavior of enterprises will not be supported by law. Therefore, the rules and regulations must be legal in content.
2. Rules and regulations have not been formulated through democratic procedures. The rules and regulations of many enterprises are formulated by the board of directors, general manager or even a department. However, according to the law, the rules and regulations of an enterprise should be adopted by the workers' (representatives') meeting, otherwise they will have no legal effect.
3. The rules and regulations are not publicized. Some rules and regulations of many enterprises are unknown to employees, which leads to employees' failure to abide by them. Therefore, the law stipulates that enterprise rules and regulations must be publicized to all employees, otherwise it will be invalid for employees.
4 rules and regulations are not revised and supplemented in time. The rules and regulations of many enterprises will be perfect after being formulated, but the actual situation is that the existing laws are constantly innovating, and it may be illegal to formulate what was legal at that time. Therefore, enterprises should regularly or irregularly inspect the existing rules and regulations by themselves or entrust relevant experts, and modify and supplement relevant contents in time.
< financial system >:
Article 1 These Provisions are formulated in order to strengthen the financial work of the company, give full play to the role of finance in the company's operation and management, and improve economic benefits.
Article 2 The functions of the company's finance department are:
(a) seriously implement the relevant national financial management system.
(two) establish and improve the rules and regulations of financial management, prepare financial plans, strengthen business accounting management, reflect and analyze the implementation of financial plans, and inspect and supervise financial discipline.
(III) Actively serve the operation and management, and promote the company to achieve better economic benefits.
(four) strict economy and rational use of funds.
(5) Distribute the company's income reasonably and complete the taxes and management fees that need to be paid in time.
(six) to understand the situation of relevant institutions and financial, taxation and banking departments, to check the financial work, to provide relevant information on their own initiative, and to truthfully reflect the situation.
(VII) Complete other tasks assigned by the Company.
Article 3 The financial department of the company consists of chief accountant, accountant, cashier and auditor.
Before there is a full-time chief accountant, the duties of the chief accountant are concurrently held by the accountant.
Article 4 All departments and employees of the company must abide by these provisions when handling accounting affairs.
Responsibilities of financial work post
Article 5 The chief accountant shall be responsible for organizing the following work of the company:
(a) the preparation and implementation of the budget, financial revenue and expenditure plan, credit plan, formulate plans for raising and using funds, open up financial resources, and effectively use funds;
(2) Forecast, plan, control, calculate, analyze and assess the costs and expenses, and urge the relevant departments of the company to reduce consumption, save costs and improve economic benefits;
(3) Establish and improve the economic accounting system and analyze economic activities by using financial accounting data;
(4) To undertake other tasks assigned by the company leaders.
Article 6 The main duties of an accountant are:
(a) in accordance with the provisions of the national accounting system, bookkeeping, double accounting, reimbursement procedures are complete, the figures are accurate, the accounts are clear, and reimbursement is made on schedule.
(2) According to the principle of economic accounting, regularly check and analyze the implementation of the company's finance, cost and profit, tap the potential of increasing income and reducing expenditure, assess the effect of fund use, and put forward reasonable suggestions to the general manager in time to be a good company employee.
(3) Properly keep accounting vouchers, accounting books, accounting statements and other accounting materials.
(four) to complete other tasks assigned by the general manager or deputy general manager in charge.
Article 7 The main duties of a cashier are:
(1) Earnestly implement the cash management system.
(two) strictly implement the cash limit on hand, and the excess must be sent to the bank in time, and cash shall not be paid, and cash shall not be offset by white bars.
(3) Establish and improve various accounts of cash cashiers, and strictly review cash receipts and payments vouchers.
(4) Strict check management system, preparation of check use procedures, the use of checks must be signed by the general manager before it can take effect. (five) actively cooperate with the bank to do a good job of reconciliation and reimbursement.
(six) cooperate with the accountant to do a good job in various accounting work.
(seven) to complete other tasks assigned by the general manager or deputy general manager in charge.
Article 8 The main duties of an audit are:
(a) seriously implement the relevant audit management system.
(2) Supervise the implementation and final accounts of the company's financial plan, various economic activities related to the revenue and expenditure of extra-budgetary funds and their economic benefits.
(3) Check in detail whether all financial-related figures, amounts, deadlines and procedures of the company are accurate.
(4) Consult the company's planning data, contracts and other relevant economic data, so as to grasp the situation, find problems and accumulate evidence.
(5) Correcting mistakes and abuses in financial work and standardizing the economic behavior of the company.
(VI) Put forward suggestions and measures for improvement according to the causes of problems in the company's financial work.
(seven) to complete other tasks assigned by the general manager or deputy general manager in charge.
□ Financial work management
Article 9 The fiscal year begins on January 1st and ends on December 31st.
Article 10 Accounting vouchers, accounting books, accounting statements and other accounting materials must be true, accurate and complete, and conform to the provisions of the accounting system.
Article 11 When handling accounting matters, financial personnel must fill in or obtain original vouchers, and prepare accounting vouchers according to the audited original vouchers. When bookkeeping, the accountant and cashier must sign the voucher.
Article 12 The financial personnel shall, jointly with the special person in the general manager's office, make regular financial inventory to ensure that the account book records are consistent with the physical objects and funds.
Thirteenth financial personnel should prepare accounting statements according to accounting records and submit them to the general manager and relevant departments. Accounting statements are compiled and reported by accounting personnel once a month. Accounting statements shall be signed or sealed by accounting personnel.
Article 14 Financial personnel shall exercise accounting supervision over the company.
Financial personnel do not accept untrue and illegal original vouchers; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented.
Article 15 When financial personnel find that the account records are inconsistent with the physical objects and funds, they should report to the general manager or the deputy general manager in charge in writing in time, requesting to find out the reasons and deal with them.
Financial personnel have no right to handle the above matters by themselves.
Sixteenth financial work should establish an internal audit system and do a good job of internal audit.
Cashiers may not be responsible for auditing and keeping accounting files and registering income, expenses, creditor's rights and debts. Seventeenth financial audit once a quarter. Auditors conduct audits according to the audited items, and make audit reports and submit them to the general manager.
Eighteenth financial personnel transfer or resignation, must be clear with the recipient handover procedures.
The financial personnel shall go through the handover procedures and be supervised by the director of the general manager's office and the competent deputy general manager.
□ Inspection management
Article 19 Checks shall be kept by cashier or general manager. When using checks, there must be a "check application form", which is approved and signed by the general manager. Then stamp the cheque according to the approved amount, affix the official seal, fill in the date, purpose and registration number, and the payee will sign the cheque collection book for future reference.
Article 20 After payment, the cheque shall be presented with the cheque stub, the invoice shall be signed by the manager, checked by the accountant (the purchased goods shall be signed by the keeper) and approved by the general manager. Fill in the correct amount and give it to the cashier after completion. The cashier prepares the voucher number in a unified way, registers the bank account number according to the regulations, and the original cheque taker cancels in the "cheque requisition form" and the register.
Twenty-first financial personnel at the end of the month, with the "check requisition" to transfer accounts receivable, payment deducted from the collection of labor. If the monthly salary is not deducted enough, it will be delayed month by month, and will be reissued to the recipients after the reimbursement procedures are completed.
Twenty-second for the amount of reimbursement is insufficient, financial personnel should promptly urge, before the end of the month in accordance with the provisions of article twenty-first.
If the accumulated income exceeds 10000 yuan or the cash income exceeds 5000 yuan in a week, the accountant or cashier shall report to the general manager in writing. Any money unrelated to the company's business, regardless of the amount, shall be reported in writing by the undertaker to the general manager.
Article 23 Where more than 1000 yuan is transferred to the bank account within two days, the accountant or cashier shall report to the general manager in writing.
Article 24 Every payment made by the company's financial personnel (including public and private loans), regardless of the amount, must be signed by the general manager. When the general manager goes out, the financial personnel should inform him as much as possible, and after agreeing, they can pay first and then sign.
□ Cash management
Article 25 A company may use cash within the following scope:
(1) Employees' salaries, allowances and bonuses;
(2) Remuneration for labor services;
(3) Travel expenses that must be borne by business travelers;
(4) Sporadic expenditures below the settlement starting point;
(5) Other expenses approved by the General Manager.
The settlement starting point stipulated in the preceding paragraph is 65,438+000 yuan, and the adjustment of settlement reserve is decided by the general manager.
Twenty-sixth in addition to the provisions of Article twenty-fifth, financial personnel to pay more than the cash limit of personal money, should be paid by cheque; If it is really necessary to pay cash in full, it should be paid after being audited by the accountant and approved by the general manager.
Article 27 The company's fixed assets, office supplies, labor insurance, welfare and other work supplies must be settled by transfer, and cash is not allowed.
Twenty-eighth daily sporadic expenses required cash limit of 2000 yuan. The excess shall be deposited in the bank.
Twenty-ninth financial personnel to pay cash, can withdraw from the company's cash limit or from bank deposits, not directly from the cash income (that is, to pay).
If it is really necessary to take up the post due to special circumstances, it should be reported to the general manager for approval in advance.
Thirtieth financial personnel to withdraw cash from the bank, should fill in the "cash requisition", and indicate the purpose and amount, after the approval of the general manager.
Article 31 When an employee borrows cash for work, he/she needs to fill in a loan slip and have it audited by an accountant. It can only be borrowed after being approved and signed by the general manager. If the receivables are transferred beyond the repayment period, they will be deducted from the salary of the current month.
Article 32 In case of compliance with Article 25 of these Provisions, the cashier shall pay cash with the invoice, payroll, travel bill and valid reimbursement or collection voucher approved by the company, which shall be signed by the person in charge, audited by the accountant and approved by the general manager.
Article 33 After the invoice and reimbursement form are approved by the general manager, they shall be audited by the accountant, signed by the person in charge, and the accounting vouchers shall be filled in.
Article 34 The salary shall be summarized by the financial personnel according to the monthly salary data provided by the general manager's office and various departments, submitted to the competent deputy general manager for review, and signed by the general manager. The financial personnel shall draw money on time, pay the salary of the current month, fill in accounting vouchers and handle accounts.
Thirty-fifth travel expenses and various subsidies (including payment table) should be signed by the department director. If the time and days of accounting review are correct, report to the competent deputy general manager for review, then send it to the general manager for signature, fill in the voucher, the cashier will pay and go through the accounting procedures.
Thirty-sixth no matter what kind of remittance, financial personnel should review the remittance notice and sign it by the manager, department head and general manager respectively. Accounting audit related vouchers.
Article 37 Cashiers shall establish and improve cash accounts and record cash expenditures one by one. Accounts should be settled daily and monthly, and the accounts should be consistent.
□ Accounting file management
Article 38 All accounting vouchers, accounting books, accounting statements, accounting documents and other materials of the company with preservation value shall be filed.
Article 39 Accounting vouchers shall be bound into volumes on a monthly basis and in numerical order, indicating the month, quarter, year beginning and ending, number and voucher number, which shall be signed and sealed by accounting personnel and relevant personnel (including preparation, auditing, bookkeeping and supervisor), and shall be filed and kept by the general manager, and bound into volumes before filing.
Article 40 Accounting statements shall be filed on time on a monthly, quarterly and annual basis, and the general manager shall designate a special person to keep them, and the contents shall be filled in by classification.
Article 41 Accounting files shall not be lent out. Any act of consulting, copying or extracting accounting files shall be approved by the general manager.
□ Punishment method
Forty-second financial personnel in any of the following circumstances, given a warning, deducted monthly salary 1-3 times:
(1) Using cash beyond the prescribed scope and limit or keeping cash beyond the approved cash on hand;
(2) replacing bank deposits or cash on hand with vouchers that do not conform to the provisions of the financial accounting system;
(3) misappropriating or borrowing other people's funds (including cash) or making payment without approval;
(four) using the account to withdraw cash for other units and individuals;
(5) Withdrawing cash without approval or in accordance with the approved scope and limit;
(6) Retaining off-balance sheet funds or depositing company funds in the bank in the form of personal savings of financial personnel;
(seven) in violation of the provisions, should be punished.
Article 43 A financial officer shall be dismissed under any of the following circumstances.
(a) in violation of the financial system, causing serious confusion in financial work;
(2) Refusing to provide or providing false accounting vouchers, accounting statements and materials;
(3) Forging, altering, falsely reporting, destroying or concealing accounting vouchers and accounting books;
(4) taking advantage of his position to illegally possess or impersonate or defraud the company's property;
(5) Practicing fraud, practicing favoritism, revealing secrets, embezzling and misappropriating company funds;
(six) serious mistakes occurred within the scope of work or the company's interests suffered losses due to negligence;
(seven) there are other dereliction of duty and serious mistakes that should be dismissed.