Within the financial sector supervision and inspection methods
(Released on February 2, 2010 Ministry of finance, the 58th since as of March 1, 2010) the first internal supervision and inspection in order to regulate the financial sector, ensure effective implementation within the financial sector supervision and inspection, in accordance with the People's Republic of China budget law and the People's Republic of China accounting law and other relevant provisions of the law, these measures are formulated.
Financial Department of the people's Governments above the county level II (hereinafter referred to as the financial sector) for internal supervision and inspection, these measures shall apply.
Article within the financial sector supervision and inspection in these measures refers to the financial sector, financial supervision agency-specific implementation of the unified leadership, on the internal operational management institutions and agencies fulfilled their financial management responsibilities, budget, finance and asset management departments and their subordinate units, the sector of internal control of supervision and inspection.
Fourth article shall, according to legal supervision of the financial sector, focusing on prevention and management principles of internal supervision and inspection work, the Department and its staff comply with the legal system, strengthen internal controls, risk management, improve management efficiency, and promoting a clean government.
Financial departments at higher levels shall supervise and guide subordinates within the financial sector supervision and inspection work. Fifth financial sector supervision and inspection in place within the main leadership responsibility system.
Financial sector the Department internal supervision and inspection work responsibility, in charge of in charge of direct leadership responsibilities.
Sixth fiscal departments shall conduct internal supervision and inspection on the following matters:
(A) budget preparation, budget implementation, budget and final accounts management;
(B) centralized Treasury receipt and payment, financial and budget management unit accounts, Treasury management, government procurement oversight management, Treasury and municipal bond issuance and cash management;
(C) tax relief administration;
(D) the Government non-tax income management, document management, management of lottery;
(E) the financial management of special funds;
(Vi) administrative institutions, and business and financial management of State-owned assets;
(G) accounting management, certified public accountants and the asset evaluation industry regulation;
(H) loans from foreign Governments, international financial organizations and grants management;
(IX) the budgets of the departments and their subordinate units, asset and financial management;
(J) the establishment and implementation of the system of internal control of the financial sector;
(11) the auditing bodies, superior financial sector supervision and inspection and rectification of the internal supervision and inspection identified problems in this sector implementation;
(12) other matters requiring supervision.
The seventh Conference of Heads of financial internal supervision and inspection departments shall establish systems and internal focal point of supervision and inspection system of internal supervision and inspection coordination mechanisms, such as.
Conference of Heads of internal supervision and inspection by the financial sector primarily responsible or in charge of the Chair, head, Finance Department within the institution or unit heads, on internal supervision and inspection status, key problems to study internal supervision and inspection work and related problems with corrective action.
Various businesses within the financial sector regulatory agencies and units shall set up internal supervision and inspection co-ordinators to assist and cooperate with the financial supervision institutions to carry out internal supervision and inspection work. The eighth financial sector mainly internal supervision and inspection by the financial supervisory authority personnel.
If necessary, reported to the main responsible or in charge of the approval of the head of the financial Department, the financial supervisory authority can be deployed within the financial sector business management agencies, branches and units involved internal supervision and inspection work.
When the financial departments on implementing internal supervision and inspection, according to need, the financial supervisory authority can employ specialized agencies or personnel with expertise to assist inspectors carry out internal supervision and inspection work.
Within the financial sector supervisors and inspectors carry out internal supervision and inspection work, must be devoted to their duties, supervision, self-discipline, keep secret, achieve a fair, objective, standardized, efficient.
Nineth should focus on financial sector supervision and inspection of the internal operational management institutions and agencies fulfilled their financial management responsibilities of legality, compliance and effectiveness, and subordinate units of the Department budget, financial management and accounting checking the legality, authenticity, and integrity of the assets, security, financial integrity, rationality and effectiveness of the internal control.
Tenth financial departments when conducting supervision and inspection of internal control of the financial sector, should be from the control environment, risk assessment, control measures, information and communications, and evaluation of the supervision and inspection of, detect the internal control weaknesses, prevent management risks, improve internal control of the financial sector.
Examination and evaluation of the key elements include: internal control system, staff job competencies, risk identification and response, authorization, job separation, identification and verification, supervision of work, as well as the accuracy of information and communication effectiveness.
The 11th financial supervisory authority in accordance with the needs and requirements within the financial sector business management institutions, agencies and units provide information about files, account sheets, documents and other relevant information, should be comprehensive and timely provision of relevant institutions and units, and is responsible for the integrity and authenticity of the information provided.
12th financial sector should be combined with the actual situation of the sector, using a combination of day-to-day supervision and focus on ways to carry out internal supervision and inspection work, realize the whole process supervision of management activity in this sector.
Daily monitoring refers to the ongoing financial management activities implemented real-time and dynamic monitoring, including pre-audit and real-time monitoring, on-site verification, tracking performance, and so on.
Focus of inspection is based on annual inspection program, according to the prescribed procedures implement targeted, focused supervision and inspection.
13th financial sector should develop and follow the annual inspection plan, carry out internal supervision and inspection of the focus of inspection work.
Annual inspection program proposed by the financial supervisory authority, approved by the head of the financial Department of inform is checking all relevant business management agencies, branches and units.
Fiscal year budget management functions of the Department of business management within institutions the focus of inspection shall not be less than the number of such type of organizations number of 30%. 14th focus on work carried out shall be formed by the inspection team, the head of the inspection by the financial supervisory authority to determine.
Inspection team leader accountability system into practice.
Inspectors and the inspected unit or check the matters of direct interest, should be avoided.
15th financial supervisory institutions focused on checking, should generally be in 3 working days before the inspection unit served a notice of examination.
Letters should include the following:
(A) the inspected unit name;
(B) check the basis, scope, content, and implementation plan;
(C) specific requirements of the units under inspection with the check work;
(D) the head of the inspection team and other members of the list, contact telephone number;
(E) the seal of the financial supervisory authority and the date of issue. 16th focus check, with the approval of inspectors to the business sector of the economy with the units under inspection and verify the information.
If necessary, in accordance with the financial inspections scheme (Ministry of the 32nd) extends checks on the relevant issues.
17th Inspection Unit Inspection Unit inspection or survey, when asked, checks shall be not less than 2. Supporting materials should have a provider signature or seal.
Provider signature or seal is not made, the inspector should indicate the reasons.
Inspectors shall be checked and be recorded and extracts from financial examination work papers, and signed by the check unit personnel or units inspected and sealed.
The 18th head of the inspection team monitor the quality of the work of the inspectors should be, and necessary review and review the related matters, major problems encountered in the implementation of the inspection and shall timely report. 19th inspection before the end, an inspection team shall check the basic problems, inspected units, consult the unit under inspection. The units under inspection shall reply within 5 working days.
Did not respond within the time stipulated, as no objections.
20th Inspection Unit shall be inspected unit responses submitted within 10 working days after the financial supervisory authority inspection reports.
Inspection reports shall include the following:
(A) the inspected unit financial management, financial accounting, internal control, and the basic evaluation of the unit's work;
(B) the inspected unit basis violations of basic facts, finds and opinions;
(C) observations and recommendations to improve fiscal and financial management;
(Iv) other matters should be reported to the.
21st Inspection Unit, the financial oversight bodies should be submitted within 5 working days after the inspection report, to review the inspection report from the following aspects:
(A) the appropriateness of evaluation units to be examined;
(B) check whether the facts are clear;
(C) check whether the evidence is true and sufficient;
(D) qualitative and comments on relevant issues are legitimate, appropriate, statement is accurate;
(E) the appropriateness of the proposed recommendations for improvement;
(Vi) other matters requiring review. 22nd financial watchdog inspection report review form should be sent by check for comments.
The units under inspection shall, within 5 working days from the date of receipt of the inspection report, submit written observations or statements; without any justified reason, the time limit did not submit written comments or statements, as no objections.
Financial supervisory authority should be checked, check the validation report, and the written views of the unit under inspection, be reported to the head of the financial department.
23rd after an inspection report by the financial Department agreed, head of the financial Department of the financial supervision agency shall promptly request, inspection findings and views the units under inspection. 24th operational management within the financial sector institutions, agencies and units, shall do a rectification of the internal problems of supervision and inspection work.
Relevant institutions and units shall, on receipt of the supervision and inspection of conclusions and opinions in the 30th after, head of the written report on the rectification of the financial sector, and copied to the financial supervisory authority.
25th fiscal oversight bodies should periodically be checked on rectification to implement internal supervision and management proposals, periodically check the audit organs and rectification of superior financial departments to identify issues, and to report to the head of the financial department. The 26th financial report on internal supervision and inspection departments shall establish systems.
Financial supervisory authority for internal oversight should be periodically summarizes the common problems found during the inspection, analysis, recommendations, and reports to the head of financial topics.
27th results the financial internal supervision and inspection departments shall be as operational management within the financial sector institutions, agencies and units in selected advanced and reference of the evaluation, and appointment of cadres.
Departments of finance budget management functions within the business administration, internal supervision and inspection results should be used as references to strengthen budget management.
28th all check in the 30th after the end of work, identifying and arranging the financial supervisory authorities shall check, archiving the archives management in accordance with the relevant provisions of the volume.
29th financial internal supervision and inspection departments should promote information construction, financial oversight bodies with other business management financial management information system for information sharing, making full use of computer information technology to carry out internal supervision and inspection work.
30th internal control inspections the inspected units and individuals for violation, in accordance with the provisions of relevant laws and regulations to hold corresponding responsibilities.
31st under any of the following circumstances the inspected organizations and individuals by the financial sector in accordance with the relevant internal criticism or sanctions shall be imposed; a suspected crime, law transferred to judicial organs for handling:
(A) refuses or delays in providing information and materials, or provide false information and data;
(B) impede the functioning of internal supervision and inspection personnel;
(C) the refusal to implement decisions of the internal supervision and inspection;
(Iv) retaliation against internal supervision and inspection personnel.
32nd the internal supervision and inspection personnel under any of the following circumstances, dealt with under the relevant regulations by the financial sector; a suspected crime, law transferred to judicial organs for handling:
(A) fraud, and hiding the truth;
(B) abuse of power for personal gains;
(C) negligence, causing significant damage to the country and;
(D) disclose State secrets or secrets being supervised and examined unit.
Article 33rd in all provinces, autonomous regions, municipalities, separately listed cities departments (bureaus), financial Bureau of Xinjiang production and construction Corps, in accordance with this approach, combining, sui conditions to formulate specific measures for its implementation. 34th article of the measures come into effect on March 1, 2010. January 16, 2002, published by the Ministry of the interim measures for the supervision and inspection within the financial sector (financial supervision 3) and December 30, 2003, the Ministry of Finance issued by the Ministry of internal supervision and inspection work rules (draft) (financial supervision 129) repealed simultaneously.