Interim Measures of Shaanxi Province on Audit and Supervision of Financial Budget Implementation

Article 1 In order to strengthen the audit supervision of budget implementation and other financial revenues and expenditures at the corresponding level, these Measures are formulated in accordance with the Audit Law of People's Republic of China (PRC) (hereinafter referred to as the Audit Law) and the Interim Measures for the Audit Supervision of Central Budget Implementation, combined with the actual situation of our province. Article 2 Audit institutions at all levels shall, under the leadership of governors, mayors, county heads (district heads) and audit institutions at the next higher level, supervise the budget implementation at the corresponding level, the truthfulness, legality and benefits of other financial revenues and expenditures, and the budget implementation and final accounts of lower-level governments according to law. Article 3 The main contents of budget execution audit supervision are as follows:

(a) the financial department according to the budget approved by the people's Congress at the corresponding level to all departments approved, issued a budget, adjust the budget implementation and budget changes;

(2) The finance, local taxation and other taxation departments shall, in accordance with the relevant laws, regulations and rules and the provisions of the finance and taxation departments at or above the provincial level, collect budgetary revenues such as tax revenue, profits turned over by enterprises, special income, and subsidies for refunding funds to cover planned losses of enterprises;

(three) departments and units with the task of turning over budgetary revenues;

(four) the financial department shall allocate funds at the corresponding level according to the approved annual budget and plan, budget levels and procedures, and the actual progress of the budget unit;

(five) the financial department in accordance with the provisions of the relevant laws, regulations, rules and financial management system, solve the funds at the next higher level, allocate funds to subsidize the next level of finance and the next level of funds, and make a settlement. Financial budget funds and liquidation;

(six) the implementation of the annual expenditure budget and the implementation of the financial and financial systems by various government departments (including directly affiliated units), and the promotion of financial expenditure funds to economic construction and career development;

(seven) the state treasury in accordance with the relevant provisions of the state for the collection of budgetary revenues at all levels and the allocation of budgetary expenditures;

(eight) the government authorized to audit the special management of financial funds at the same level. Article 4 The main contents of other financial revenue and expenditure audit supervision are as follows:

(a) the financial sector in accordance with the relevant laws, regulations, rules and the provisions of the financial sector at or above the provincial level, the management of extrabudgetary funds and financial compensation for the use of funds;

(two) other departments in accordance with the relevant laws, regulations and rules and the provisions of the financial department at or above the provincial level, the management and use of extrabudgetary funds. Article 5 Audit institutions at all levels shall have the right to conduct special audits and audit investigations on specific matters related to the state's fiscal revenue and expenditure in accordance with the authority stipulated in the Audit Law. Article 6 According to the provisions of the Audit Law on the audit work reporting system, the Provincial Audit Office shall conduct on-site audit of the budget implementation and other financial revenues and expenditures of the relevant provincial departments and their affiliated institutions in the first quarter of each year. In the second quarter, audit the implementation of the provincial budget and the total budget of the previous year, and submit the audit results report of the budget implementation and other financial revenues and expenditures to the provincial government.

City, county (District) audit institutions shall submit a report on the audit results of budget implementation and other financial revenues and expenditures to the government at the same level and the audit institutions at the next higher level one month before the audit of the audit institutions at the next higher level.

Audit institutions at all levels shall, according to the arrangements of the Standing Committee of the people's congress at the corresponding level and the entrustment of the government, submit to the Standing Committee of the people's congress at the corresponding level an audit report on the budget implementation and other financial revenues and expenditures of the previous year. Seventh departments held a meeting related to the implementation of the budget, should notify the audit institutions at the same level to attend. Article 8 A government department shall submit the following materials to the auditing organ at the same level:

(a) the budget approved by the people's congress at the corresponding level and the budget approved by the financial department for all departments at the corresponding level, the annual income plan of the financial and tax departments, and the budget approved by all departments at the corresponding level for their subordinate units;

(two) the monthly, annual and final accounts of the implementation of the budget revenue and expenditure at the corresponding level and the completion of the tax plan, the final accounts of extra-budgetary funds and the financial statements of paid use of funds;

(three) the annual comprehensive fiscal and taxation work report, and the financial, taxation, financial and accounting systems formulated by the provincial fiscal and taxation departments;

(four) the draft final accounts of the department prepared by various government departments. Article 9 After auditing the budget implementation and other financial revenues and expenditures, audit institutions shall make an evaluation and issue audit opinions.

Audit institutions shall put forward suggestions and report them to the government at the same level for examination and decision if they think that they are in conflict with or inappropriate to the relevant laws, regulations and rules and need to be corrected or improved.

Audit institutions shall, in accordance with the provisions of relevant laws, regulations and rules, make audit decisions on acts that violate the budget or other acts that violate the provisions of fiscal revenue and expenditure, and make suggestions to the government at the same level on major issues. Tenth in violation of the provisions of these measures, refusing or obstructing the audit inspection, the audit institution shall order it to make corrections, and may give a warning to informed criticism; Refuses to correct, shall be investigated for responsibility according to law. Article 11 The staff of audit institutions shall adhere to auditing according to law, seek truth from facts, be objective and fair. Have the obligation to keep confidential the financial secrets known in the course of performing their duties.

The auditor's violation of discipline in the audit shall be handled in accordance with the provisions of the Audit Law.