Guangxi Zhuang Autonomous Region, budget execution audit supervision
(September 28, 2011 11th 92 meeting consideration of Guangxi Zhuang Autonomous Region people's Government through October 12, 2011, the people's Government of Guangxi Zhuang Autonomous Region to the 69th release since December 1, 2011) first in order to make budget implementation and audit supervision of other financial revenue and expenditure, in accordance with the People's Republic of China Audit Act and its implementing regulations, combined with this practice, these measures are formulated.
Article auditing organs at all levels, respectively Chairmen of autonomous regions, mayors, County, district and upper level audit authority, under the leadership of budget for implementation and other fiscal revenue and expenditure, the lower level people's Government budget implementation and accounts and other financial income and expenditure of real, legitimate and effective supervision through auditing.
Article budget auditing organs at all levels of implementation and other financial income and expenses audits should be guided by the following principles:
(A) on this level is conducive to the people's Governments at the corresponding level of financial revenue and expenditure management and accept the budget-level people's Congress Standing Committee on the implementation and supervision of other financial income and expenses;
(B) conducive to the promotion of the local government finance and local tax Department and other departments (including the units directly under them, similarly hereinafter) effective exercise budgetary powers in accordance with law;
(C) to audit institutions shall independently exercise their power to supervise through auditing.
Article budget auditing organs at all levels to the main content of the audit and supervision of the implementation:
(A) approval of the financial sector in accordance with the people's congresses at the corresponding levels of various parts of the budget to the level of the approved budget adjustments in the budget, and the implementation and budget changes;
(B) the departments budget income, in accordance with the relevant laws and regulations and the relevant provisions of the autonomous regional people's Government, collection and management of tax revenues and non-tax revenue and other revenue;
(C) as the financial sector in accordance with the approved annual budget and payment plan and the budget levels and programs, budget allocation of expenditure of funds;
(D) in accordance with the provisions of the laws and regulations of the financial sector and fiscal management, disbursement and management of intergovernmental fiscal transfer payment and settlement, closing conditions;
(E) the annual budgets of the departments of the level;
(F) the State Treasury in accordance with the relevant provisions of the local budget revenue collection, classification, solution and the allocation of budget funds;
(VII) in accordance with the relevant provisions of the financial sector situation of domestic and foreign debt management;
(H) in accordance with the relevant provisions of the State and the autonomous communities to implement specific management of budget revenue and expenditure of the funds;
(I) accounts for the various parts of the level;
(J) the people's Governments at the corresponding level, or an audit institution superior action and other matters related to the implementation of the budget.
Article fifth audit institution to audit the level other financial revenue and expenditure the main content:
(A) the management and the use of other financial income and expenses in the financial sector;
(B) the levels for the management and use of special funds into special financial account;
(C) financial capital (asset) investment and State-owned asset management unit of financial revenue and expenditure;
(D) regarding government procurement government procurement supervision and Management Department of management.
Sixth auditing organs at all levels should be on the lower level people's Governments in the budget and final accounts, execution of the budget and tax laws and regulations, distribution use of financial transfer payment funding and lower other financial revenue and expenditure management and financial administration of the use of global issues, audits or special audit investigation.
Seventh audit institutions for implementation of the budget and other fiscal revenue and expenditure audit, based on the need to manage, using Government funds and State-owned assets of the relevant State organs, social organizations, enterprises and institutions, local financial institutions for special audit investigation.
Eighth levels of audit institutions on the central budget units collected by revenue and the Government funds, surcharge and retained for audit or special audit investigation.
Auditing organs at all levels of the central budget unit imposed by income and the Government funds, surcharge and retained, in accordance with the regulations to the local Office of the National Audit Office and the Office of audit recommendations of the focus, or according to the local Office of the National Audit Office and the arrangements for the Office, people involved in the audit or special audit investigation.
Nineth State audit bodies should be submitted to the municipality before the end of June each year for the previous year budget autonomous implementation of audit results and other financial revenue and expenditure reports.
City-County audit organs shall, in accordance with the requirements of the people's Governments at the corresponding level, and audit result report.
Audit institution to audit reports submitted by the people's Governments at the corresponding level at the same time, it shall be submitted to a higher audit institutions. Tenth audit institutions when carrying out audit supervision according to law, article 11th by audit unit shall, in accordance with this approach, to provide auditing bodies and the financial revenue and expenditure, financial-related information and application in computer storage, processing of financial revenue and expenditure, financial electronic data and documents necessary electronic computer technology.
Information should be provided on the unit of the audited organization authenticity and integrity of a written undertaking.
11th above the county level shall finance and local tax authorities and other authorities should audit institution shall submit the following information to the corresponding level:
(A) approval of the present level of the budget and all sectors of the financial Department of the people's Government of the same level to the level approved by the budget (budget), Department of budget income annual income plan level departmental approval of the budget to their subordinate units;
(B) sector-level budget execution and budgetary income plan, monthly, quarterly, and annual reports and accounts, and other financial income and expenditure;
(C) integrated financial and taxation statistics annual reports, briefs, financial, budgetary, tax, finance and accounting rules and regulations;
(D) the submission to the people's Governments at the corresponding level in the financial sector the financial accounts of the draft and the draft accounts of the summary prepared by the various departments of this sector;
(V) above the county level, local tax per month at the higher local tax department submitted to the tax plan the implementation of tax accounting, statistical reports and audit institution with a copy of the corresponding level and according to the audit by audit bodies the need for implementation of the budget at the same level, audit institutions involved in tax collection and administration information materials;
(F) other information required for audit work.
12th lower-level people's Governments shall approve of the present level of the budget and the accounts approved by the Standing Committee of the national people's Congress submitted a higher audit institutions.
13th audit institutions to finance and local tax authorities and other acts that violate the budget and fiscal offences, making audit decisions according to law, major issues dealing with recommendations to the the people's Governments at the corresponding level.
14th the auditees refused, delaying the provision of audit-related information, or the information provided is untrue, incomplete, or refuses or obstructs the examination, by the audit authorities according to law. 15th these measures come into force December 1, 2011. As of October 1, 1998 of the Guangxi Zhuang Autonomous Region, the local budget implementation auditing implementation measures be repealed simultaneously.