The Research About Internal Control Of Sports Lottery Public Welfare Fund In A Sports Bureau

Sports lottery welfare fund is playing an increasingly important role in thedevelopment of the society.The sports lottery welfare fund is mainly used as national fitness activities fund,large-scale sports games fund,fund for purchasing and maintaining national fitness activity sports facilities and expenditure of sport poverty alleviation project.This huge amount of fund is rarely publicized and now it is arousing more and more social attention.In the audit working report of ChinaNational Auditing Administration publicized in June 25,2015,there are a lot of problems concerning lottery fund administration.In this auditing,as much as 6.5815 million Yuan is selected to be examined,which is 18.02%of all national sports lottery fund.The lottery public welfare fund with problems is as much as 1.6932 million yuan,which is 25.73%of the examined fund.That is more than a quarter of the examined lottery fund.The number of concerned public welfare fund funded project is as much as 854,which is 17.2%of the examined projects.In some places,there are problems such as the selling lottery ticket on the internet without authorization,and the situation that the lottery public welfare fund remains idle and so on.The fund with problems is used in illegal procurement,illegal building of clubhouse,illegal distribution of subsidies and so on.During the management and utilization process of lottery public welfare fund of concerned units,there are many problems and loopholes.The weakness and deficiencies of internal control system of concerned units allow embezzlement,appropriation and false report of lottery public welfare fund.Meanwhile,part of lottery public welfare fund remains idle all the year around or it is not used properly to play its due role.The using efficiency remains low.In this article,the method of literature theory study and the method of comparative analysis are utilized.Through on-the-site investigation,the author has in-depth interview with working staff of lottery public welfare fund and normative analysis,the author tries to improve the internal control system of A municipal sports bureau lottery public welfare fund.Under this background,the author puts forward her own suggestion concerning A municipal sports bureau lottery public welfare fund internal control and management on the basis of relevant research result of sports lottery public welfare fund internal control and management by using theories of fund activity internal control.The innovation of this thesis lies in the point that the author studies the management and utilization condition of A municipal sports bureau lottery public welfare fund from the professional view of internal control.With A municipal sports bureau as the research sample,this thesis utilizes internal control theories home and abroad to elaborate the situation of A sports bureau lottery public welfare fund management and internal control,and the author points out the exiting problems,the root of the problem and how to improve the internal control of A sports bureau sports lottery public welfare fund.This thesis starts from the definition of internal control management,sports lottery public welfare fund and governmental fond and makes a detailed elaboration of the development phases of internal control mechanism The author analyzes the necessity of internal control and takes A municipal sports bureau as an example to study the control environment,risk appraisal,control activity,information and communication and monitoring of A sports bureau sports lottery public welfare fund.By analyzing the control process of A city sports bureau sports lottery public welfare fund,the author finds the problems,causes and improvement measures of sports lottery public welfare fund from the point of process control.Among which,the internal control process design of A municipal sports bureau follows the method of "brief introduction of fund using method-existing risk of utilizing fund-design internal control process".This thesis makes analysis of sports lottery public welfare fund budgeting,examination and approval,fund transfer,fund utilization,final account making in macro aspect,and put forward internal control in the aspect of process.The implementation of sports lottery public welfare fund internal control bases on the procedure and normalization of internal control mechanism,which lies in the budgeting of sports lottery public welfare fund.And the internal auditing of sports lottery public welfare fund in A sports bureau shall be strengthened and the independency and authority of internal auditing shall be strengthened.