【案例故事】审计组对B县的中小学校舍危房改造资金进行延伸审计,发现有14笔合计456388元的中小学校舍危房改造资金,先后转入“行财股”“行财股(范某)”、“范某”名下。校舍危房改造资金是转移支付的专项建设资金,如此结转,这钱到底去哪儿了?带着疑问,审计人员开始深入调查。当天上午,审计人员询问县财政局行财股的会计小刘,得知范某是股长,遂电话通知范某下午2点到审计 [Story] The audit team conducted an extended audit on the renovation funds for the dilapidated buildings of primary and secondary schools in B County and found that there were 14 capital funds for the reconstruction of dilapidated buildings in primary and secondary schools totaling 456,388 yuan, and successively transferred into the “wealth management” (Fanmou) “, ” Fanmou "name. Refurbishment of school dilapidated buildings is a special construction fund transfer payments, so carried over, the money went in the end? With questions, auditors began in-depth investigation. In the morning, the auditor asked the county Department of Finance accounting Liu accounting firms, learned Fanmou chiefs, then phone notification Fanmou 2 o’clock to the audit