Establishment of Internal Control System of Trade UnionThe following are some aspects that can be considered when building the internal control system of the union:
* * I. Institution basis and framework **
1. * * According to regulations **
- According to the "Trade Union Law","accounting law" and other relevant laws and regulations as the basic legal framework for building the internal control system of the trade union. These laws and regulations provided the fundamental basis for the legitimacy and compliance of the internal control system of the union, ensuring that the financial and management activities of the union were carried out within the legal scope.
2. * * Considering the actual situation **
- Considering the actual work of the union itself, such as the size of the union (the number of members, the level of the organizational structure, etc.), the scope of functions (such as whether it involves more enterprise negotiations, labor competition organizations, etc.), and the complexity of economic activities (such as the variety of sources of funds, including membership fees, administrative allocation, etc.) to determine the specific framework and key contents of the internal control system.
* * 2. The responsibilities of the main positions are clear **
1. * * Accountant Position **
- To be responsible for the implementation of relevant laws and regulations, and formulate various financial rules and regulations of the unit. For example, they could set up expense reimbursement standards and asset accounting rules that were suitable for the union.
- Draw up financial budget and prepare final accounts, arrange funds reasonably to save expenses. When preparing the budget, the union's various activity plans, such as organizing staff activities, maintaining the expenses related to the rights and interests of employees, etc., must be considered to ensure the accuracy and rationality of the budget.
- Set up accounting subjects and account books, accurately fill in accounting certificates, do a good job in bookkeeping, reconciliation, preparation of statements, and properly keep relevant certificates, account books, statements, and other accounting materials. At the same time, they had to do a good job in the detailed management of the current funds and the accounting of property and materials. They had to make accurate accounting records of the union's assets (such as office equipment, event facilities, etc.).
- Take good care of the financial seal, ensure the safety and compliance of the seal, and prevent financial risks.
2. * * Cashiers **
- Strictly follow the cash management system and bank settlement system, and handle cash and bank deposits in a timely manner. For example, cash collection and payment operations were carried out according to the specified scope of cash usage. For large expenditures, safe settlement methods such as bank transfer were used.
- Record the cash and bank journal in time, and settle the accounts daily and monthly. Put an end to illegal behaviors such as cash outcry, IOU deduction, diversion, private borrowing, and private deposit of cash, and ensure that cash management is standardized and orderly.
- Keep cash, checks, and blank receipt in a safe to prevent loss or theft.
- During the revenue and expenditure process, the payment procedures were carefully reviewed to ensure the legitimacy and accuracy of the payment.
* * 3. Internal control of fund management **
1. * * Money Management **
- For cash income, a receipt must be issued, and it must be credited to the bank on the same day. The cash limit on hand must be strictly controlled (for example, the cash on hand must not exceed 300 yuan, etc.) to prevent cash from being used, misused, and privately set up a "small vault".
- The scope of cash settlement shall be specified, such as employee salaries, subsidies, personal service remuneration and bonuses, normal sporadic office expenses, travel expenses carried by business travelers, and other expenses that are not enough to transfer the starting point. Other than that, large expenditures should be settled through non-cash methods such as bank transfer.
- It is forbidden to borrow cash from each other, use accounts to obtain cash for other units or individuals, and deposit cash income into banks in the form of personal savings.
2. * * Funds and budget management **
- In order to establish a scientific budget preparation process, it was necessary to comprehensively consider the plans and needs of various activities of the trade union, such as the funding needs for labor competitions, cultural and sports activities, and the protection of employees 'rights and interests, so as to ensure that the budget fully covered the various functional activities of the trade union.
- To strengthen the supervision of budget implementation to prevent lax budget implementation management, such as overspending. Regular checks and analysis of budget implementation should be carried out to discover and correct budget implementation deviation in a timely manner.
- There should be corresponding prevention and control measures for problems such as the budget not being prepared according to regulations. For example, an approval mechanism for budget adjustment should be established. Only under reasonable circumstances and through strict approval could the budget be adjusted.
* * IV. Fixed asset management **
1. * * Registration and accounting of assets **
- To register the fixed assets of the union in detail, including the name of the asset, the time of purchase, the amount of purchase, the department using it, and other information. To establish a fixed asset account or card to ensure the accuracy and completeness of the asset information.
- Accurately calculate the fixed assets, and calculate the depreciations (if applicable) according to the specified methods to reflect the value loss of the fixed assets.
2. * * Management of asset usage and disposal **
- Establishing a fixed asset use system, clearly identifying the department that uses the assets and the person responsible to prevent the abuse or damage of the assets.
- Fixed assets that cannot be used should be disposed of in a timely manner to avoid false increase in assets. The processing process should follow the prescribed procedures, such as evaluation, approval, and other procedures.
* * 5. Other aspects **
1. * * Supervision and Evaluation of Internal Control System **
- To establish an internal monitoring mechanism and conduct regular checks on the implementation of the internal control system, such as internal audit. To find the problems in the internal control system and make improvements to ensure the effectiveness of the internal control system.
- Evaluation indicators could be set to evaluate the operation effect of the internal control system, such as the efficiency of the use of funds, the maintenance and appreciation of assets, etc., in order to continuously improve the internal control system.
2. * * document management and file construction **
- To manage the documents related to the union's work, including the collection, sorting and filing of financial documents, activity planning and execution records, member information, and other information. These files were helpful for tracing the history of the union's work, audit inspection, and decision-making reference.
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