(The Eleventh Ordinary Meeting of the People's Government of the Great Britain and Northern China Autonomous Region, held on 28 September 2011, considered the adoption of the Decree No. 69 of 12 October 2011 of the People's Government Order No. 69 of 12 October 2011, effective 1 December 2011)

Article 1 establishes this approach in the light of the National People's Republic of China's Audit Act and its implementing regulations, in order to be able to monitor the performance of the budget and other financial payments.

Article 2 Auditing organs at all levels, under the leadership of the President of the Autonomous Region, the Mayor, the Governor of the District, the District and the superior audit body, carry out audit oversight of the performance of the budget at this level and other financial income and expenditure, the implementation of the budget of the lower-level people and the accounts of the budget and the real, legitimate and effective performance of other financial payments.

Article 3. Auditing of current budget performance and other income and expenditure by auditing at all levels shall be guided by the following principles:

(i) To facilitate the management and acceptance by the Government of the people at this level of income and expenditure and the supervision of the General Assembly Standing Committee of the budget performance and other income and expenditure at this level;

(ii) To promote the financial, local tax and other sectors of the Government of the people at this level (with a direct unit, with the same) to effectively exercise budgetary management functions in accordance with the law;

(iii) To facilitate the exercise by the auditing authority in accordance with the law.

Article IV Key elements of the audit supervision of the performance of the budget at this level by auditing organs at all levels:

(i) The financial sector, in accordance with the current budget approved by the General Assembly of People's Representatives at this level, has been adjusted in the budget implementation of the current budget and the changes in the budget;

(ii) The budget income collection sector, in accordance with the relevant provisions of the relevant laws, regulations and the Government of the People's Government of the Autonomous Region, the collection, management of revenue, non-levant income, etc.;

(iii) The financial sector allocates funds for budget expenditure at this level in accordance with the approved annual budget and the use plan and the budgetary level and procedures established;

(iv) The financial sector, in accordance with the legal, legislative and financial management system, allocates and manages the disbursement of funds from intergovernmental financial transfers, as well as the settlement, liquidation;

(v) Implementation of the annual budget by all departments at this level;

(vi) The collection, division, retention and allocation of budgetary funds in accordance with the relevant provisions of the State;

(vii) The return of domestic and international debts administered by the financial sector in accordance with the relevant provisions;

(viii) In accordance with the relevant provisions of the national and self-government regions, the status of budgetary funds administered specifically;

(ix) Accounts of all sectors at this level;

(x) The Government of the people at this level, or the superior audit body, undertakes other matters related to the implementation of the budget.

Article 5

(i) Management and use of other income and expenditure in the financial sector;

(ii) The management and use of earmarked funds for the management and use of the sector in the financial pool;

(iii) Financial income and expenditure of units such as financial funds ( assets) investments and State asset operations;

(iv) Government procurement oversight authorities conduct procurement management.

Article 6. Auditing organs at all levels shall conduct audit or specific audit surveys of the implementation of the budget and tax laws, regulations and regulations, the allocation of local financial work, such as financial transfers and other income and expenditure management and use at the lower level.

Article 7. The auditor conducts budget implementation and other financial and balance-of-payments audits, which may conduct specialized audit surveys on the basis of the need for the management, use of financial funds and State-owned assets.

Article 8

The current budget income and the Governmental Fund, the additional fees and the status of the presentation of the audit focus to the National Audit Office and its offices at the local missions could also be involved in the audit or specific audit investigations, as required.

Article 9. The self-government audit body shall submit to the Government of the people of the self-government, by the end of June, an audit report on the implementation of the budget of the previous year's self-government area and other income and expenditure results.

The municipal and district audit bodies should submit the report on the results of the audit, as requested by the Government.

The auditor submits the audit results report to the current people's Government and should be sent to the superior audit body.

Article 10. The auditing authority shall, in accordance with article 11 of the present methodology, provide the auditor with information relating to the financial statements, the financial statements and the use of electronic computer storage, processing of income and expenditure, financial data on income and expenditure and the necessary electronic computer technology files. The head of the audit cell shall make a written commitment to the authenticity and integrity of the information provided by this unit.

Article 11

(i) The current budget approved by the General Assembly on behalf of the people at this level and the budget approved by the Government's financial sector of the people at this level (with budgetary adjustments), the annual income plan for the budget revenue collection sector and the budget for the various units to which it belongs;

(ii) Status of implementation of the budget at the current level and the completion of the sectoral income collection scheme, monthly reports, quarterly reports, annual reports and accounts, as well as other income and expenditure;

(iii) A comprehensive financial tax year, briefing, financial, budgetary, tax, financial and accounting regulations;

(iv) The draft financial accounts submitted by the financial sector to the Government of the people at this level and the draft sectoral accounts prepared in a summary by the departments at this level;

(v) Each month, the local tax sector has been sent to the tax administration and tax accounting, statistical statements accompanied by the current auditing authority and, in accordance with the audit of the same-level budget performance, to the auditor, to provide the auditor with information on the tax administration;

(vi) Other information required for auditing.

Article 12

Article 13. Auditing organs violate budgetary and fiscal violations by the fiscal, local tax authorities and other sectors, and make an audit decision under the law, with a major concern making recommendations to the current people's Government.

Article 14. The auditor refused, delayed the provision of information relating to audit matters, or the information provided is unrealistic, incomplete or denied, hindered the inspection, which is dealt with by law by the auditor.

Article 15. This approach is implemented effective 1 December 2011. The implementation of the audit of the implementation of local budgets in the Autonomous Region of El-West Frontiers effective 1 October 1998 was also repealed.