Case Study Of District E Primary And Secondary Education Funds Audit

Primary and secondary education is a country’s basic education.It is important to improve the quality of the foundation project.With the improvement of the state’s emphasis on the education of primary and secondary schools,the cause of education is booming and the scale of education is constantly expanding.At the same time,governments at all levels have continuously increased their funding for primary and secondary education,and the management and expenditure of education funds have increasingly become the focus of public concern.In order to understand the management and expenditure of primary and secondary education funds and standardize the education funding management system for primary and secondary schools,audit agencies conduct audit work in accordance with the law and review and supervise the economic activities of education administrations and primary and secondary schools.In recent years,there have been many cases of mismanagement of funds for primary and secondary education,non-compliance expenditure,and poor output in the country,which have seriously affected the sustained and healthy development of education.In response to these problems,the auditing organ should continuously improve the auditing procedure,improve the auditing techniques and methods,find out the problems in time,propose corresponding rectification suggestions,and strictly supervise the auditing and rectification to ensure the legal compliance of the management and use of education funds Sex,economy,efficiency and effectiveness.In this paper,a case study is about primary and secondary education funding audit project of district E.The paper includes five parts.The first part briefly introduces the background and significance of case studies,combing domestic and foreign literature on the audit of primary and secondary education funding.The second part introduces the basic theory of primary and secondary education funding audit,including the concept of primary and secondary education funding audit,audit objectives,audit focus,audit methods,audit process.The third part analyzes in detail the audit of Audit Bureau of District E on the whole process of the audit of primary and secondary education funding,through the study found that District E audit institutions in the audit process there is a lack of auditing staff audit capabilities,audit coverage is small,extending the scope of the audit To the lowest level,supporting funds audit is not enough,the level of the audit information is not high,the main problems of repeated audits of repeated audits,weak audit follow-up,the audit results of the public is not high and so on.The fourth part puts forward some opinions and suggestions on how to improve the auditing of primary and secondary education funds of District E based on the existing problems in the auditing work of E district audit institutions,including improving the professional quality of auditors,further expanding the coverage of auditing,improving audit techniques and methods,strengthening auditing and supervision over audits,establish a strict accountability system,and pay attention to the utilization and disclosure of audit results.The fifth part is the summary of the case study.