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From 200 yuan reading glasses to Chinese cigarettes、Moutai must be recorded and reimbursed

Perspective on falsely issuing invoices to obtain public funds

New Year’s Eve，Display of the “Four Styles” cases reported on the website of the Central Commission for Discipline Inspection and the State Supervisory Commission，The phenomenon of falsely issuing invoices to obtain public funds occurs from time to time。

January 2016 to January 2020，Former Party Branch Secretary of Hunchun No. 1 Senior High School in Jilin Province、Principal Ge Yanjun，Arrange the Vice Principal、The general affairs director uses false invoices to obtain funds and issue bonuses、Welfare and other benefits totaling 65,000 yuan；December 2018，Yang Wenge, former director of the Health Bureau of Nancha District, Yichun City, Heilongjiang Province, falsely issued an invoice，And instructed the director of a hospital to write off 4,884 yuan of personal expenses for him in violation of regulations...

How these cadres issued false invoices？How to reimburse false invoices？How to check and cure this kind of problem？The reporter conducted an interview on this。

　　State-owned enterprise leadership team instructs to use food、Office supplies and other items，Reimbursement for purchase of Soft China、The cost of high-end tobacco and alcohol such as Feitian Moutai

Under the continued high pressure of Zhengfeng and Suji，Some people use false invoices to obtain public funds in an attempt to evade supervision。

Fuyang District Grain Collection and Storage Company, Hangzhou City, Zhejiang Province，Is the only state-owned enterprise in the district that undertakes policy grain collection and storage business。Although a certain amount of business entertainment expenses are implemented every year with reference to market enterprises，But for the original manager of the company、Deputy Secretary of the Party Branch Gao Minghua and others，This fund is “stretched”。

The company has many receptions，Illegal consumption of high-end tobacco and alcohol is commonplace。Talk about the company’s reception of drinks，Gao Minghua said: “Liquor is mainly Maotai、Willing to wait，When inviting department staff to dinner，Generally, Moutai is poured into Coke bottles，If you invite business units from outside the province to have a meal, just bring out Maotai wine to entertain them。We arrange about twelve or three tables of meals every month，Drink more than a dozen boxes of red wine，Moutai sometimes drinks two or three bottles in one meal..."

How to “wash away” high expenses，And reimburse through formal channels？Gao Minghua and others discussed collectively with the team，Instruct financial staff to provide food、Office supplies、Film、Plate、Handling charges、Transportation fee、Conference fees and other items，List of daily purchases of tobacco and alcohol、Meals and souvenirs, etc.，A total of more than 2.2 million yuan in several years。Among them，Used to purchase Soft China from tobacco and alcohol merchants、Public funds for high-end tobacco and alcohol such as Feitian Moutai，A total of more than 1.37 million yuan；Eat and drink 545 times Sky bet sports betting APP with public funds Sky bet football in multiple restaurants，The total meal expenses reached more than 770,000 yuan；Illegal distribution of local specialties, tobacco, alcohol, etc. to the company’s middle-level and above cadres before the Spring Festival every year，A total of more than 90,000 yuan；Many times organized employee travel in violation of regulations，Payment of more than 130,000 yuan。

To withdraw funds，Members of the company’s team、Almost all important departments are dispatched。“Take loading and unloading fees as an example，Our operation process is: get it from the office to the wine shop、After the hotel’s settlement statement，The business department will prepare the delivery voucher、Budget and issue labor invoice，After review by the Finance Department，Finally, the manager and deputy manager jointly sign and review，Wait until the funds arrive before paying the relevant fees。”Gao Minghua is under investigation，Confessed the process of setting up clever pretexts to obtain public funds。

After the incident，Gao Minghua was punished by Party probation for two years，Removed from the position of company manager，Other relevant responsible persons shall be dealt with accordingly。Afterwards，The Central Commission for Discipline Inspection publicly exposed Gao Minghua and others’ illegal organization of meals and drinks with public funds。

“Since the central government’s eight regulations were promulgated，Detailed implementation rules issued by various regions，Intensify investigation and punishment，Eating and drinking with public funds、Publicly funded tourism、Problems such as excessive subsidies and subsidies have been effectively curbed。I don’t dare to blatantly，Some units and cadres began to ‘find another way out’。Issuing false invoices to obtain public funds is a hidden method，Become an evader from supervision、Important ways to defy discipline。If allowed to develop，It will definitely encourage unhealthy trends，Hit if you have to show your head、Strictly enforce discipline，Consolidate and expand the effectiveness of style construction。" said Zhuang Deshui, deputy director of the Integrity Construction Research Center of Peking University。

Falsely issuing invoices to obtain public funds may also breed reimbursement-style corruption，Consisting embezzlement of public funds、Corruption and other illegal and criminal issues。Case display，Some leading cadres forcefully distribute invoices to subordinate units or enterprises under their jurisdiction，Turning reimbursement invoices into a disguised means of extorting bribes。For example，Former Standing Committee Member of Zhoukou Municipal Party Committee, Henan Province、Zhu Jiachen, Secretary of the Political and Legal Committee，Has demanded more than 4 million yuan in bribes from more than 90 people in the form of reimbursement invoices，Finally sentenced to 18 years in prison。

　Common tactic of issuing false invoices to obtain public funds: making something out of nothing、Add more fuel and vinegar、Stealing one thing from another、Confuse the real with the fake

Under continued high-pressure situation，How some cadres issued false invoices？How are these invoices secretly accounted for and reimbursed？Reporter’s investigation found，There is a certain degree of concealment in issuing false invoices to obtain Sky bet sports betting APP public funds，Invoicing Sky bet football from Qiaoli Project，Reimbursement to carefully packaged，There are many different tricks。

One is to list false expenses、Create something out of nothing。For example, facility construction、Conference training、Fish in troubled waters such as production of promotional materials、Highway widening。2017 to 2018，Land acquisition for basketball court construction in Liangshuijing Village, Huomachong Town, Huaihua City, Hunan Province、Highway widening、In the name of ditch cleaning, etc.，Falsely reported 5 funds totaling more than 160,000 yuan，5,000 yuan of which was used for illegal reception expenses，Illegal payment of subsidies 1.50,000 yuan，Party branch secretary Yu Xueli received a serious warning and punishment within the party。

One is virtual increase and opening、Add more fuel and vinegar。Make a fuss about quantity and price，For example, increasing the unit price of items、Inflated project quantity、Inflated number of workers, etc.。The purchase price of a grass flower was "raised" from 1 yuan to 2 yuan，A peach sapling from 4.5 yuan "rising" to 6 yuan。January to March 2018，Yang Zhenyuan, the former head of the village office of Hesheng Town, Yongjia County, Zhejiang Province, is purchasing flowers and trees，To increase the bid price、How to issue invoices and reimbursement，Corruption of more than 40,000 yuan in public funds。

One is to change the name、Stealing one thing from another。Replace non-reimbursable items with reimbursable items，If you buy high-end tobacco and alcohol, list them as office supplies，Purchase expensive specialties listed as canteen ingredients, etc.。July 2015 to July 2017，A state-owned enterprise in Guangzhou City, Guangdong Province cannot be reimbursed for the purchase of high-end tobacco and alcohol，I opened a tea cup by purchasing a shopping card、Invoices such as backpacks that do not match the actual purchased items，Reimbursement of public funds，Total 60.460,000 yuan。Early 2020，Seven responsible persons of this company were warned and punished by the party。

One is true and false、Confuse the real with the fake。If a fake invoice is issued, the real income will not be recorded，As a unit's "small treasury" used to pay violation fees。Ren Xuyue, former director of the Dianshi Reservoir Management Office, Sanmen County Water Conservancy Bureau, Zhejiang Province，In a stationery store that has a long-term cooperative relationship with his unit，Falsely issued an invoice with a face value of 4,080 yuan in the name of office supplies，The amount will be reimbursed in cash after approval by the unit，Used for illegal gatherings、Buy cigarettes。Ren Xuyue was warned and punished by the party。

The main destinations of public funds obtained by falsely issuing invoices can be roughly divided into two categories: one is used to resolve overexpenditures in official receptions、Unreasonable expenses such as excessive expenses，And the payment of subsidies or benefits、Gifts, etc.；First, it becomes the personal consumption of a few cadres、Subsidizing “cash machines” for home use，For example, Zhou Huixiang, the former comprehensive market manager of Kangqiao Street, Gongshu District, Hangzhou，Even the 200 yuan for replacing reading sky bet online casino glasses is reimbursed through the market account。

　　Small amount multiple times、Long term continuous，The people involved in the case are concentrated in the unit’s top leaders and handling personnel and accounting personnel

Falsely issuing invoices to obtain public funds involves a wide range of issues、Many reimbursement items，And small amounts appear frequently and multiple times、Long-term persistent phenomenon。

Actual missed meals for half a day，Fill in one day for reimbursement；No fuel charges were incurred，False fuel invoice reimbursement；In arrears with restaurant fees，False reporting of missed meal subsidy reimbursement for "pregnant women"；Due to dinner and fruits、Mineral water、Liquor and tobacco expenses，False reporting of printing and advertising expense reimbursements...if the financial anomalies in the account books were not discovered during the inspection，The First Neighborhood Committee of Renmin North Road, Shilu Town, Changjiang County, Hainan Province，Still quietly extracting financial funds。More than 4 years，They missed meals by falsely reporting、False invoices and other methods，A total of 13 financial funds were obtained.80,000 yuan，Illegal use for "two committees" cadres、Resident group leader distributes subsidy、Expenses such as dining, drinking, etc.，Until investigated and punished in December 2018。

"The act of falsely issuing invoices to obtain public funds has hidden methods、High repetition rate、Characteristics such as strong team spirit。”Member of the Standing Committee of Changjiang County Party Committee, Hainan Province，Secretary of the County Commission for Discipline Inspection、Director of the Supervisory Committee Lin Lin pointed out，Some individuals who violate disciplines and laws illegally issue false invoices and secretly enjoy the benefits，The same method is often used to issue false invoices multiple times to obtain public funds，Causes the problem to reoccur，It has become a common "invisibility technique" to cover up "gray expenses" or "personal interests"。Since then, clues have been revealed due to few clues，Wait until the investigators follow the line all the way，"Small invoice" reveals "big problem"。

"From the perspective of disciplinary offenders，The persons involved in the case of falsely issuing invoices to obtain public funds are mainly the top leaders of the units and the handling personnel、Accounting staff。” Chen Wenbo, director of the Party Style and Political Style Supervision Office of the Taizhou Municipal Commission for Discipline Inspection and Supervision, Zhejiang Province, noted，Issuing false invoices to obtain public funds，Approval、Review、Reimbursement and other aspects are all operated within the unit，Often arranged by the leader，Handling staff、Accounting personnel involved in fraud。"The top leaders gather unit people、财、Great power in one body，If you have a weak sense of discipline and rules，The supervision mechanism is not perfect，You can do whatever you want；From virtual opening to arbitrage，Operation processes are closely linked，Need the cooperation of multiple parties、Work together as a team，Handling staff、Accounting personnel are easily involved actively or passively。"Chen Wenbo said。

"I instruct the cadres Sky bet online sports betting APP download and workers below to withdraw Sky bet football funds，Basically there is no one who is uncooperative。”Ye Zhenghuan was once the head of Shiyang Forest Farm, the largest state-owned forest farm in Wenzhou City, Zhejiang Province。2012 to 2018，He instructed the forest farm staff to make false project manual payrolls、Falsely issuing project invoices, etc.，Illegal use of special forestry funds, etc. 349.60,000 yuan，Mainly used for public funds for food, drinks and illegal receptions。A total of 22 cadres and workers from Shiyang Forest Farm participated，All middle-level and above cadres with management authority were destroyed。Some of them are responsible for preparing false materials，Some are responsible for false invoices，Some are responsible for reviewing and signing，Interlocked collective crimes，Turn special funds into private “cash machines”。

　　Common types of disciplinary violations related to false invoices and extortion of public funds、Disciplinary subject，Discipline Inspection Commission and Supervisory Committee Joint Finance、Audit and other departments carry out special rectification

Cases involving false invoices and extortion of public funds involving accounting business，Problems such as strong professionalism，Some local disciplinary inspection commissions and supervisory commissions jointly financed、Audit and other departments set up a special fund inspection team，Carry out special inspection，Form a joint force of supervision。

June 2020，Discovered during special inspection in Cangnan County, Zhejiang Province，The cost of garbage removal in Shibang area is too high，Obviously beyond normal levels。Passed third-party evaluation，Confirmed that its settlement amount is much higher than the average market price，Unconventional。After investigation，Huang Ruihuan, Secretary of the Party Committee of Shipeng District, and Yi Jiqiang, the accounting clerk, are cleaning and transporting garbage，Abducted more than 70,000 yuan of financial funds through the company's accounts，30,000 yuan of which is used to offset reception expenses and canteen deficit，Received warning and punishment within the party。

Around prone to frequent problems，Some places have also carried out targeted special rectifications。

Common types of disciplinary violations for falsely issuing invoices to obtain public funds，Focus on special rectification。For example，Focus on the issue of false reporting to obtain other special funds for food and drink，Cangnan County Commission for Discipline Inspection and Supervision, Joint Finance、The audit department conducts performance evaluation on the use of various special funds，Timely warning and reverse investigation when abnormality is discovered，And regular joint taxation、The financial department collects catering invoices issued by various units、Data on the use of funds for “three public affairs”，In-depth investigation of clues to suspicious problems screened out；Another example，Focus on the problem of township (street) and village-level organizations obtaining funds in the form of high excavation fees，The Commission for Discipline Inspection and Supervision of Xianju County, Zhejiang Province urges the county agricultural and rural departments to disclose collective income and expenditures item by item every month，Excavator cost details Sky bet sports betting APP are disclosed every week。

Targeting the frequent Sky bet sports betting APP high-profile phenomena of false invoices and extortion of public funds by top leaders，Lianhua County, Jiangxi Province regularly carries out internal control construction evaluation work for administrative institutions，Insufficient internal control mechanism、Insufficient checks and balances on power operation、Irregular economic activity processes and other issues will be reported one by one，Urge the establishment and improvement of "decision-making" for economic activities、Management、Execute、Separation of the Four Powers of Supervision、Mechanisms such as rotation of key positions；The County Commission for Discipline Inspection and Supervision strengthens cooperation with the audit department，Audit from Renzhong、Outgoing Audit、Clues to problems discovered during special audits and other work；Dig into the issue of top leaders’ violations of laws and disciplines，Investigate those directly responsible, such as financial personnel, for violating disciplines and laws、The issue of dereliction of duty and dereliction of duty，Forcing him to perform his duties correctly。

　Keep an eye on the approval、Payment、Integrity risk points such as acceptance inspection，Plug management loopholes，Strengthen source management

The phenomenon of falsely issuing invoices to obtain public funds，It is also caused by the idea of ​​privilege among some party members and cadres、Discipline is related to weak awareness of rules，There are also imperfect management systems、Reasons for insufficient implementation and other reasons。The financial supervision system must be improved，Improving the reimbursement review mechanism，Plug management loopholes。

Using new technologies and new means to strengthen supervision，Prevent the use of unit funds、The arbitrariness of financial reimbursement。Regarding the issue of illegally false reporting of accommodation fees by employees exposed in the case，Dongfeng Motor Group Co., Ltd. changes the tradition of employees paying their own travel expenses、Self-paid ticket reimbursement form，Introducing a third-party travel platform。Employees order air tickets on the business travel platform before traveling、Book hotel accommodation，All expenses will be settled between the travel platform and hotels or airlines，Settlement with the company again，Cut off the chain of false invoices。

“We must correct the phenomenon of falsely issuing invoices to obtain public funds，Must pay close attention to approval、Payment、Integrity risk points such as acceptance inspection，Improving the management system，Strengthen source management。”Member of the Standing Committee of Xiangcheng District Committee, Xiangyang City, Hubei Province，Secretary of the District Discipline Inspection Commission、Introduction by Xie Zhengzhang, Director of the Supervisory Committee，The district seriously examines the ambiguity of the public fund reimbursement system、Supervision blind spot、Execution vulnerability，Urge the District Finance Bureau to "prescribe the right medicine"，Reimbursement、Approval、Unified standards for payment and other aspects，For example, strict approval system，Outing for business activities、Official reception、Strictly implement the approval procedures for material Sky bet online sports betting APP download procurement；Strictly enforce official card payment，Avoid cash payments，Special Sky bet sports betting APP circumstances must be accompanied by a statement approved by the leader；Strictly implement the material purchase and warehousing acceptance system，The warehouse acceptance form must be attached when reimbursing funds；Strict audit and control of unit finance，Please check the signature handwriting carefully，Prevent fraud, etc.。The district also listed 46 integrity risk points based on the problems discovered，Open a negative list of 72 items，Very prone to multiple attacks、Clearly define the behavior of skirting the edges of the system。

Continuously improve the comprehensiveness and timeliness of financial disclosure，Let reimbursement corruption have nowhere to hide。Yuhuan City, Zhejiang Province maintains high-frequency supervision and discipline enforcement，Comprehensive implementation of the village-level collective project contract management model，Promote the “fingertip financial” management platform throughout the city，Promote problem correction from post-event discovery to before-event、The entire process was made public and extended。"Publish every invoice and its details，Can dispel villagers’ concerns，‘Accounting for cadres、Village committee spending、Village Supervisory Committee Audit、The mode of mass acceptance is simple and clear，Check anytime、Supervise at any time。”Deputy Secretary of the Yuhuan Municipal Commission for Discipline Inspection、Xu Haochen, deputy director of the Supervisory Committee said。

Standardized implementation of financial systems，It is also the key to preventing false invoices。Xianju County Commission for Discipline Inspection and Supervision and the Financial Department，Relying on the centralized payment dynamic monitoring platform of fiscal funds，Establish "pre-warning"、Interception during the incident、After-the-fact tracking” mechanism，Correct the behavior of falsely issuing invoices to obtain public funds；Urge the financial department to further standardize invoice reimbursement work，Required to achieve "three consistency": account "account" consistent，That is, the account amount is consistent with the detailed account，Strictly control the total expenditure；Account "account" matches，That is, the accounting matters are consistent with the payee，Strictly guard against expenditure fraud；Account "table" matches，That is, the accounting content is consistent with the approval form，Strictly control the expenditure process。

“The high-pressure anti-corruption trend has enhanced the discipline awareness of party members and cadres，Financial disclosure expands the people’s right to know and supervise，Inspections and inspections have increased efforts to identify problems，Finance、The supervision of taxation and other departments also continues to be stricter，Under the influence of comprehensive factors，The space for extorting public funds through false invoices will continue to be compressed。”Deputy Secretary of the Discipline Inspection Commission of Huangshi City, Hubei Province、Deputy Director of the Supervisory Committee Zhou Zhixiang said。(Reporter Han Yadong)

Editor: He Shan