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Failing disposal or use of the asset, such as Cooperative Education Bureau of Statistics use state-owned assets, non-compliance with the relevant procedures. In addition, there are three departments in violation of the provisions of the infrastructure programs, such as the Bureau of Meteorology Monitoring and Warning Center project land acquisition costs exceed estimates 20.3155 million yuan (over 52.70%), did not apply the relevant approval procedures. There are four departments accounting irregularities, such as the City Commission Office from 2009 to 2011 is not registered accounting accounts, some of the subjects do not match up with the final statements after accounting; Municipal Meteorological Bureau Failing to carry-over project funds 12 million yuan. On these issues, the unit has been part of the budget through the recovery of funds, the amount of adjustment of corrections accounting records and other 808 million yuan. Performance Audit with wrong meal subsidies for vocational training to attract villagers caused a mere formality report also disclosed in Guangzhou vocational training allowance of special funds performance audits found that supervision of the quality of training and training institutions are not in place and so on three aspects. The audit found that the training subsidy system is not perfect, and some funds out effective supervision. Including: basic training allowance not quantified using the target, only 'the number of trainees' A quantitative performance targets; Failing to carry out joint municipal education department designated training agency, and has been in use by the municipal Social Council in 2008 alone identified 98 sentinel training institutions; individual training with the goal of promoting employment do not match, such as domestic workers in 2012 the city's bondholders number of trainees was 3.63 million, of whom 2.09 million are serving officers, accounting for 57.58%. The use of funds, accounting for more than Liucheng subsidized training courses subcontracted and redistribute subsidies to make this part of the funds from the effective supervision, and also causing actual training designated training institutions disjointed, difficult to guarantee the quality of training. The report also noted that the regulation of the quality of training and training institutions are not in place. 6 designated training institutions trainees reporting false education, obtain subsidies 608,800 yuan. Part of training hours, curriculum, teacher qualifications do not meet the requirements. Part of the exam appraisal done by the assessor no certificate personnel. Even more outrageous is that some training institutions in order to attract the wrong meal subsidies and other forms of basic jobless possible, no learning willingness to participate in training personnel, resulting in training a mere formality. For example, said the report, by 2013