铜陵市第十中学2022年度预算执行情况

审计结果公告

根据《中华人民共和国审计法》第十八条的规定,2023年3月9日至 4月28日，区审计局对第十中学2022年度预算执行情况进行了审计，现将审计结果公告如下。

一、基本情况

铜陵市第十中学创立于1979年3月。目前学校内设机构有办公室、政教处、总务处、教务处。学校教职工编制数188人。截至2022年12月31日，在职教职工170人，退休教职工72人。48个教学班，2261名学生。2014年7月市第十九中学与第十中学组成十中联合办学体，第十九中学现有18个教学班，在职教职工68人，在校学生640人。

(一)预算编制情况

第十中学为区教育局直管的财政二级预算单位。2022年一般公共预算支出2738.35万元，其中一般公共服务支出14.48万元、教育支出1976.04万元、社会保障和就业支出150.05万元、卫生健康支出106.40万元、住房保障支出491.38万元。

(二)决算情况                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

第十中学2022年一般公共预算年初结余144.97万元；本年收入决算4243.27万元，其中财政拨款收入4151.93万元、其他收入91.34万元；支出决算4151.92万元，其中一般公共服务支出14.48万元、教育支出3426.18万元、社会保障和就业支出163.50万元、卫生健康支出98.28万元、城乡社区支出38.96万元、住房保障支出410.52万元；2022年末一般公共预算结余236.32万元。

二、审计评价

审计结果表明，铜陵市第十中学2022年预算收支基本符合国家有关预算法规和财经法规的规定，财务资料基本能真实、完整地反映单位预算收支情况。但在预算执行、非税收入管理、在建工程管理中还存在不规范之处。

三、审计发现的主要问题

（一）超预算列支政府采购支出。

（二）在建工程未按规定结转。

（三）非税收入未按规定缴入国库。

四、审计建议

对上述问题，建议铜陵市第十中学强化预算刚性约束；加强国有资产管理；规范非税收入管理。

五、审计处理和整改情况

对审计发现的问题，区审计局依法出具了审计报告，第十中学高度重视，及时进行了整改。