Accounting For Sixty Thousand Yuan Of Embezzlement Of Public Funds Was Prosecuted

As a unit's accountant, he misappropriated public funds and made false accounts. He thought he was unaware of what he was doing, but he was found out a few years later.

Accounting misappropriation of unit social security cost

Changan District is a street finance office accounts, but also responsible for the unit's social security business.

Since February 2006, Liu has not paid the pension insurance and medical insurance premiums payable to the Changan District social security center according to the regulations. Instead, he has paid tuition fees, living expenses and personal daily expenses for his two sons.

As of May 2008, Liu Mou appropriated the fiscal year 2005, 2006 and 2007 endowment insurance expenses totaling 61268.66 yuan; in addition, Liu Mou did not pay the medical insurance premiums collected in February 2008 to 25558.32 yuan in Changan District social security center, a total of 86826.98 yuan.

In May 2008, the director of the finance department, Wan Mou (a separate case), found that Liu had misappropriated the endowment insurance and medical insurance fees of the insured personnel, and Liu Mou had not been able to inform Liu Moumou because of Liu Mou's handling of Wan Mou.

In June of the same year, Wan Mou asked Liu to return the social security fee, such as pension, medical insurance premiums and so on, to the District Social Security Center.

Due to the inability to repay 86826.98 yuan of social security premiums, Liu Moumou put forward a proposal to allow Mr. Wan Mou to allocate 60 thousand yuan from the budget account of the unit.

Wan Mou agreed.

In June 23rd of the same year, Wan Mou Mou allocated 60000 yuan from the Budget Office of the street, and deposited it in his passbook after making withdrawals.

In July 8, 2008, Liu Mou and WAN Mou went to the District Social Security Center for payment procedures.

The medical insurance premium for arrears is 25558.32 yuan.

In August 25th of the same year, Wan Moumou paid 86812.58 yuan for Liu Mou's pension insurance, of which 34441.68 yuan belonged to the balance of 60000 yuan, and less than 52370.9 yuan was paid by a certain person.

Falsify accounts and cover budget losses

Because of the heavy burden of family, unable to return the misappropriation of social security fees, Liu Mou had the idea of embezzling the 60000 yuan, so he made a false account when making funds account.

In July 21, 2008, Liu delivered a balance sheet of false data to Zhang Zhang, who took over the accounting business, as a formal pfer procedure for the accounts, and did not hand over the financial vouchers and accounts to Zhang.

In November 2008, when Liu was pferred, he took 60000 yuan as his own.

In March 13th this year, Liu Mou was arrested by the Changan branch of the Public Security Bureau on suspicion of corruption.

In March 26th, Liu Mou was arrested.

The procuratorate believes that the defendant, Liu Moumou, is a state worker who, by taking advantage of his position, embezzlement of public funds by means of income not to pay 60000 yuan. He should be prosecuted for his criminal responsibility on the grounds of corruption.