Henan Provincial Financial Supervision

Original Language Title: 河南省财政监督办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201108/20110800346676.shtml

Henan provincial financial supervision

    (Henan provincial people's Government, the 78th Executive Meeting December 17, 2010 through January 5, 2011 135th promulgated by the people's Government of Henan province as of February 15, 2011) Chapter I General provisions

    First in order to strengthen financial supervision, improve the efficiency of fiscal Fund, maintain financial and economic order, according to the People's Republic of China Law on budget, the People's Republic of China law, the regulations on penalties and other fiscal violations of laws and regulations, combined with the facts of the province, these measures are formulated.

    Second approach applies to the financial supervision of the administrative region of this province.

    Offices in the province and financial supervision of the application of this approach to institutions, enterprises, except as otherwise provided by laws and regulations.

    Article on financial supervision in these measures, refers to the financial Department of the people's Governments above the county level and its agencies (hereinafter referred to as the financial sector) according to law on State organs, institutions, social organizations, enterprises and other organizations and individuals (hereinafter referred to as the supervised) relating to fiscal, financial and accounting matters, such as the implementation of monitoring, audit, inspection, evaluation, and treatment activities.

    Fourth financial supervision should be through fiscal policy, financial systems design and financial management process, persist in combining financial oversight and financial management, set up mutual coordination, budgeting, implementation and monitoring mechanism of checks and balances, follow the principle of lawfulness, objectivity, openness, fairness, effectiveness.

    Fifth people's Governments above the county level shall strengthen financial supervision to the administrative direction and coordination, and support for the financial sector to perform financial oversight responsibilities.

    The people's Government above the county level authorities and shall cooperate with the financial sector to perform financial oversight responsibilities.

    Sixth fiscal departments at and above the county level shall be responsible for the financial supervision of the administrative and financial supervision of the financial sector within the professional institutions and other operational bodies within the scope of duties under the common implementation of financial supervision.

    In accordance with work requirements, approved by the people's Governments at the corresponding level, the financial sector can contribute to the relevant departments of the people's Government, the lower level people's Government's financial sector and investment projects of the Government supervisory bodies or supervisory staff.

    Article seventh departments and units concerned shall establish an internal oversight system, for this sector, the internal fiscal, financial and accounting management, budget execution, control systems and units directly under the financial payments, asset management and supervise the implementation of the quality of accounting information.

    Article eighth financial sector should promote information construction of financial supervision, the use of electronic information technology, finance, accounting, management information platform for dynamic financial supervision, improve the efficiency of financial supervision.

    Nineth fiscal financial sector supervision, shall not collect fees, required working funds by the financial commitment. Tenth article of any unit and individual have the right to report fiscal violations.

    Financial departments should be kept confidential for reporting units and individuals and report awarded to workers.

    Financial sector supervision and staff perform financial oversight responsibilities are protected by law.

    Any unit or individual is allowed to strike, retaliation, against reporting or financial supervision staff.

    Chapter II responsibilities and authorities

    11th fiscal supervision in financial sectors in accordance with the following:

    (A) the financial implementation of the laws, regulations, rules and policies;

    (B) the accounts of the adjustment of budget preparation, execution, and management;

    (C) revenues in the collection, classification, solution, back pay and other collection management;

    (D) financial management, and effectiveness of the use of special funds;

    (E) Government procurement and management;

    (Vi) Social Security Fund, Housing Fund, collection, use, and management of the funds;

    (VII) income of income and expenditure and management of State-owned assets;

    (H) the administrative institution State-owned assets management;

    (I) borrow, guarantee, use of government debt, pay and benefits;

    (10) international organizations and foreign government financial assistance project income and expenditure;

    (11) the State Treasury centralized payment, departments and units of the budget bank accounts set up, change, cancellation and use and management;

    (12) the supervised financial management and accounting information quality;

    (13) in local commercial banks and non-bank financial institutions, and financial administration of the assets;

    (14) the certified public accountants and the asset evaluation agencies establishment, practice, change and termination;

    (15) the auditing bodies, superior financial sector supervision and inspection and rectification of the internal supervision and inspection identified problems in this sector implementation;

    (16) other oversight matters stipulated by laws, rules and regulations.

    12th Finance Department in accordance with the financial management system and financial affiliation with fiscal, financial supervision, in accordance with the administrative oversight on accounting matters.

    Superior financial departments at lower levels of financial sector supervision fiscal oversight in matters directly, this monitoring can also be matters of principal-subordinate fiscal oversight of the financial sector.

    Financial sector oversight matters to think big or special reasons difficult to supervise, to offer fiscal oversight of the financial sector at a higher level.

    13th fiscal oversight of the financial sector, may exercise the following powers:

    (A) access, access and replication of the supervised budget preparation, budget implementation, accounting information and accounting books, accounting documents, financial statements, audit reports, account opening procedures and other material;

    (B) to the inspected unit on oversight matters in the investigation and asked the persons concerned;

    (C) verification of the supervised cash, securities, real assets and production management, operations and accounting;

    (D) approved by the head of the financial Department of the people's Governments above the county level, to the doing business with the supervised unit enquiries, queries from financial institutions deposits being investigated, check unit;

    (E) approved by the head of the financial Department of the people's Governments above the county level, and may be destroyed or lost or difficult to obtain relevant evidence after first registration and preservation, and make a decision in a timely manner in the 7th;

    (F) order the supervised cessation of financial illegal activities who refuses to perform, you can pause the financial allocations or stopping the allocation of financial illegal activities directly related to the amount has been allocated, ordered to be suspended or recovered;

    (VII) other functions and powers provided by laws, rules and regulations.

    14th fiscal oversight of the financial sector, supervised objects may obstruct, deny or do not provide truthful information, physical.

    15th found the supervised the development of the financial sector's fiscal, financial and accounting regulations is inconsistent with the laws, regulations and rules, which should be corrected or the relevant government departments to deal with it.

    16th section financial sector financial supervision should be found in the effects of fiscal and tax policies, and other major issues with regard to the level of budget implementation and the superior financial departments reporting, and accept the supervision of the people's congresses at the corresponding levels and their standing committees and the Audit Department, and to inform the relevant departments or announced to the public.

    Article 17th when implementing financial supervision, financial Department and its staff, shall enforce laws impartially, honesty and self-discipline, and to comply with the following requirements:

    (A) shall not go beyond the scope of supervision authority or supervision;

    (B) shall not take advantage of their positions to seek illegitimate interests;

    (C) shall not disclose State secrets and commercial secrets of the supervised;

    (D) with the supervised and oversight matters of direct interest, it shall be avoided.

    Methods and procedures Chapter

    18th financial supervision should be combined daily supervision and special inspection.

    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.

    Special inspection is defined according to the annual inspection plan and day-to-day financial management needs, program organization and implementation of supervision and inspection in accordance with regulations.

    Article 19th shall establish and improve the mechanism for day-to-day supervision of the financial sector, through financial operations management, carry out day-to-day supervision. Article 20th fiscal supervision and inspection departments shall prepare annual financial plans, organizations according to the plan the financial supervision or financial supervision and inspection in accordance with day-to-day financial management needs of organizations.

    Financial supervision and inspection work should be coordinated by the financial supervision and professional institutions organized. 21st financial sector supervision and inspection, shall be formed by the inspection team, and head of the inspection team.

    According to the work required to employ qualified social intermediary organizations or personnel with expertise to assist in the inspection work.

    22nd financial sector supervision and inspection shall, within 3 working days to the supervised financial supervision and examination notice is served.

    Financial sector think that 3 days ago served a notice of financial supervision and inspection of inspection work has an adverse impact, approved by the head of the financial Department, financial supervision and examination notices can now be served in due time before implementing the supervision and inspection. 23rd article published by the financial sector accounting vouchers, account books, financial and accounting reports, documents relating to the inspection and supervision, information, check in cash, in kind, portfolio, surveys and other ways to units and individuals, certification materials. Supporting materials should have a provider signature or seal.

    Inspection Unit shall prepare a working paper, and signed or sealed by the person being checked. Article 24th checks before the end, an inspection team shall check, problems in the supervised matters written request for views of the supervised.

    The supervised from the date of receipt of written comments within 5 working days to submit written observations or notes fails to submit written comments or description of, as no objections. After completion article 25th check, check the written inspection report shall be submitted to the financial sector in a timely manner. Upon receipt of the report shall specify the internal functioning of the financial sector organizations or specialists to review reports and other relevant materials.
Review Officer and the supervised or supervision and inspection personnel shall have an interest in avoiding.

    Review and inspection report significant divergence of views, the financial sector should be entrusted with further verification inspection and rectification of the situation or material and, if necessary, should be sent separately supervise and check the unit again.

    Article 26th gate to the supervision and inspection of the Ministry following a validation and review comments on the report, should be dealt with according to different situations as follows:

    (A) to the supervised financial illegal activities are not found by inspection findings;

    (B) the financial illegal activities supervised objects make administrative processing, decision;

    (C) does not belong to matters within the competence of the Department transferred to the relevant authorities in accordance with law.

    Custody organ shall promptly inform the financial sector.

    27th Finance Department shall conduct examination conclusions and after the administrative process, the decision shall promptly check conclusions and Executive processing, service of the decision was supervised.

    28th the supervised should be implemented within the period specified in the administrative process, decision, and expire within 15 business days after the written report on the implementation of the financial sector.

    The financial departments shall, in accordance with the financial administration processing, track the implementation of the decision. 29th financial, auditing, taxation, supervision and other departments conducting supervision and inspection, and shall coordinate and exchange information.

    Made by the relevant control and inspection authority has been investigating, inspection findings to meet the needs of departments to perform their duties, should be used.

    The fourth chapter legal liability

    30th article violates these rules, laws and regulations have been made under and in accordance with its provisions. 31st article violation this approach provides, was supervision object block, and refused to supervision check or not truthfully provides about information, and real of, by financial sector ordered its deadline corrected, refused to corrected of, on units can sentenced 3000 Yuan above 30,000 yuan following of fine, on directly is responsible for of competent personnel and other directly responsibility personnel can sentenced 2000 Yuan above 20,000 yuan following of fine; on personal can sentenced 2000 Yuan above 20,000 yuan following of fine; belongs to State and staff of,

    State organs be warned or criticized, managers directly responsible and other persons directly responsible shall be given administrative sanctions activities contravening public security management in accordance with the People's Republic of China Law on administrative penalties for public security penalties constitutes a crime, criminal responsibility shall be investigated according to law.

    Article 32nd fiscal oversight of the financial sector, one of the following acts, by the financial Department of the people's Governments at the same level or level correction in serious cases, the unit will be criticized, and shall be investigated for criminal responsibility of unit heads and related personnel; losses caused to a party shall bear liability constitutes a crime, criminal responsibility shall be investigated in accordance with law:

    (A) fails to perform the statutory duties or of illegal specific administrative act;

    (B) overstepping or fiscal supervision and inspection in violation of the established procedure;

    (C) the shield of the supervised financial illegal activities;

    (D) used his position to seek illegitimate interests;

    (E) disclose State secrets and commercial secrets obtained in;

    (Vi) loss of data;

    (VII) other acts of abuse of authority, dereliction of duty or engages in.

    The fifth chapter by-laws 33rd article this way come into force on February 15, 2011.