Shaanxi Provincial Regulations on Auditing and Supervision of Budget Implementation and Other Financial Revenues and Expenditures

Article 1 In order to standardize and implement the audit supervision work on the implementation of the fiscal budget and other fiscal revenue and expenditures, in accordance with the "Audit Law of the People's Republic of China" and "The People's Republic of China" These regulations are formulated in accordance with the provisions of the Regulations for the Implementation of the Audit Law and in light of the actual conditions of this province. Article 2 These regulations shall apply to the audit supervision of the implementation of the fiscal budget and other fiscal revenue and expenditures by the audit departments at all levels within the administrative region of this province in accordance with the law. Article 3 Audit departments at all levels, under the leadership of the provincial governor, mayor, county (city, district) chief and the audit department at the higher level, are responsible for the implementation of the fiscal budget at the same level, other fiscal revenue and expenditures, and the budget of the lower-level people's government. Audit and supervise the execution status and the authenticity, legality and efficiency of the final accounts. Article 4 The audit department shall, in accordance with the provisions of the Audit Law of the People's Republic of China and the State, formulate an annual audit plan for the implementation of the fiscal budget and other fiscal revenue and expenditures every year, and submit it to the people's government at the same level for approval before organizing its implementation. Article 5 The main contents of audit supervision of budget implementation by the audit department: (1) The financial department shall, in accordance with the budget at the same level approved by the People's Congress at the same level, approve and issue budgets to all departments at the same level. situation, changes in budget revenue and expenditure during budget execution;

(2) Completion of tax plans of local taxation departments, implementation of tax policies, tax collection and administration and withdrawal and refund of various taxes, and others Implementation of revenue;

(3) The financial department and other departments shall, in accordance with the provisions of relevant laws, regulations and rules, collect and collect state-owned assets operating income, special income, administrative fees, fines and confiscated income, and other budgets The situation of income, the withdrawal of subsidies for planned losses of state-owned enterprises, and the status of income turned over by departments and units with budgeted income;

(4) The financial department shall follow the annual budget, budget levels, budget procedures, and expenditures The unit’s actual fund use plan and progress, the allocation of budget expenditures at the same level, and the carryover of budget balances to the next year; (5) The financial department shall comply with the provisions of relevant laws, regulations, rules and financial management systems , the use and management of superior fiscal subsidy funds, lower-level fiscal funds transferred from lower-level fiscal funds, transfer payments of superior-level fiscal funds, subsidy fiscal funds to lower-level fiscal funds and other transfer payments, as well as the settlement situation;

(6) Each level at the same level The budget execution department's approval of the budget to its affiliated units, the implementation of the annual expenditure budget, fiscal and financial policies and systems, and the management and use of various special funds, funds, and working capital funds;

(7) Each The implementation of relevant national fiscal laws and regulations by the budget execution department, and the soundness and effectiveness of the relevant internal formulation systems of the department;

(8) The local treasury handles the collection and collection of budget revenue at all levels in accordance with relevant national regulations. The withdrawal from the treasury and the allocation of budget expenditures;

(9) The implementation of the government procurement budget. Article 6 The main contents of the audit department’s audit supervision of other financial revenue and expenditures:

(1) The management and use of extra-budgetary funds by the financial department in accordance with the provisions of relevant laws, regulations and rules;

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(2) The management and use of extra-budgetary funds by other budget execution departments in accordance with relevant laws, regulations and rules. Article 7 The audit department may conduct regular special audits on the allocation and use of superior fiscal subsidy funds and the management and use of other funds by the fiscal budget execution department at the same level and the people's government at the lower level in budget execution and final accounts. Article 8 The audit department shall conduct audit supervision on the implementation of the fiscal budget and other fiscal revenue and expenditures in accordance with the audit procedures stipulated in the "Audit of the People's Republic of China" and relevant laws and regulations. Article 9: When being audited, financial departments, local taxation departments and other budget execution departments must provide audit information in a timely, truthful and complete manner in accordance with the requirements of the audit department.

Article 10 The financial department, local taxation department and other budget execution departments shall promptly submit the following materials to the audit department at the same level during budget execution:

(1) Annual budget approved by the People’s Congress at the same level Budget, the adjusted budget approved by the Standing Committee of the People's Congress at the same level and the budget approved and issued by the finance department to the departments at the same level, the annual revenue plan of the budget revenue collection department such as finance and taxation, and the budget approved by the departments at the same level to their affiliated units ;

(2) Monthly, quarterly and annual final accounts of the implementation of budget revenue and expenditure at the same level, extra-budgetary fund revenue and expenditure, as well as the revenue and expenditure of special fiscal funds, funds and paid fiscal funds; local taxation departments Monthly reports, quarterly reports and annual final accounts on the completion of tax plans;

(3) Documents related to fiscal revenue and expenditures and financial revenue and expenditures formulated by the financial department, local taxation department and other budget execution departments, the financial department , comprehensive information such as the annual work summary of the local taxation department, the policy basis for the financial department to handle settlements at higher and lower levels and other relevant information;

(4) The draft final accounts and final accounts of the department compiled by each department.

Departments that implement computerized management shall also provide computer information materials to the audit department. Article 11: Local state taxation departments at all levels shall provide the local audit department with the collection and management status of private tax and relevant information on a monthly basis.

If the audit department discovers that local national tax departments at all levels have violated laws, administrative regulations and national tax policies or other major problems in tax collection and administration work, the superior audit department and the people's government at the same level will report it and Make comments and suggestions.