An in-depth analysis of the audit of special funds for the nutrition improvement plan for rural compulsory education students
With the increasing importance of rural education, the Nutrition Improvement Program for Rural Compulsory Education Students (hereinafter referred to as the "Nutrition Program") has become an important measure to ensure the healthy growth of rural students. In order to ensure that the funds of the program are earmarked and ensure the food safety of students, we conducted a comprehensive and detailed audit of the special funds for the Rural Compulsory Education Student Nutrition Improvement Program in 159 counties in 13 provinces between 2021 and August 2023. The scope of the audit covered 91% of the total amount of subsidies in the selected counties for the same period, that is, 23.137 billion yuan, aiming to reveal the problems in the use of funds and put forward corresponding improvement suggestions.
The problem of chaotic use of fund management is highlighted
In the course of the audit, we found that there was significant confusion in the management and use of some of the grant funds. First of all, some counties directly diverted subsidy funds to repay government debts, grassroots "three guarantees" and other expenditures, involving an amount of up to 1.951 billion yuan. This not only violates the principle of earmarking funds, but also seriously affects the normal implementation of nutrition plans. Secondly, some counties and schools have withheld funds in disguised form by lowering feeding standards and fictitious procurement business, involving an amount of 270 million yuan. This behavior seriously harms the interests of students and affects the quality of their diet. Finally, the education departments of some counties conspired with the winning suppliers to obtain funds through supplier dividends and donations for the distribution of benefits, involving an amount of 42.1602 million yuan. Such behavior not only undermines the fairness of market competition, but also seriously damages the image of the education sector.
Illegal operation of food supply units is widespread
During the audit, we also found that some catering units were operating in violation of regulations. First of all, some suppliers and school canteens cut corners and shoddy food in the process of providing meals, which seriously affected the food safety of students. Secondly, in order to reduce costs, some suppliers purchase ingredients from unknown sources and poor quality, which poses a potential threat to students' health. In addition, in order to win the bid, some suppliers have adopted illegal borrowing qualifications, falsifying materials, bid-rigging and collusion, etc., disrupting the market order.
The bidding for meal procurement and the supervision of meal supply are not standardized and strict
We also found some problems in the bidding for the procurement of meals and the supervision of food supply. First of all, some counties have violated the rules in the procurement bidding process, such as direct designation and unreasonable terms, resulting in some unqualified suppliers winning the bid, which has brought hidden dangers to the food safety of students. Second, in some counties, there is a phenomenon of power rent-seeking in the process of feeding supervision, and relevant regulatory departments and school staff are suspected of bending the law for personal gain and seeking personal interests. This kind of behavior not only undermines the market environment of fair competition, but also seriously damages the credibility of government departments.
In view of the above problems, we suggest that the relevant departments strengthen the supervision of fund management and use to ensure that the funds are earmarked, safe and effective. At the same time, strengthen the supervision and inspection of feeding units to ensure that the quality of food supply meets standards, safety and reliability. In addition, it is also necessary to strengthen the standardization and transparency of procurement bidding and supervision of food supply, establish a sound supervision mechanism and market access system, and prevent the occurrence of power rent-seeking and corruption. Only in this way can we ensure the smooth implementation and healthy development of the nutrition improvement plan for rural compulsory education students.