Ningxia Hui Autonomous Region, Performance Audit Procedures (Trial Implementation)

Original Language Title: 宁夏回族自治区绩效审计办法(试行)

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Ningxia Hui autonomous region, performance audit procedures (trial implementation)

    (January 28, 2010, people's Government of Ningxia Hui autonomous region, the 57th Executive meeting on January 28, 2010 19th release from Ningxia Hui autonomous region people's Government as of March 1, 2010) Chapter I General provisions

    Article in order to advance the Government efficacy construction, promote and improve the efficiency of public resource management, in accordance with the People's Republic of China Law on audit requirements, combined with State practice, these measures are formulated.

    Second performance audit in these measures refers to audit institutions in the audit of financial revenues and expenditures and the economic activity authenticity and legality audit on the basis of, on the management and use of public resources to achieve economic, efficiency, and effectiveness of review, analysis and evaluation, audit recommendations and activities.

    Public resources are mentioned in these measures refers to direct management by the Government and Government-appointed or authorized to manage the funds and assets.

    Article autonomous region within the administrative area of audit organs at various levels to carry out performance audits and procedures apply. The fourth audit institutions shall independently carry out performance audits.

    If necessary, you can employ professionals auditing, the requirements from the financial guarantee.

    Governments at all levels and relevant units and individuals shall support and assist the audit institution to carry out performance audits.

    Chapter content and standards

    Fifth audit institutions should promote performance audits performance audits for all audit projects.

    Sixth audit institutions conducted a performance audit of the audited units of the following matters:

    (A) the implementation of economic and social management duties and implementation of financial laws, regulations and policies;

    (B) public funds and other public resource allocation and use, the use of the performance;

    (C) on major matters of local economic and social development policy and the achievement of the goals and implications for sustainable development;

    (D) the establishment and operation of internal performance management system;

    (E) the laws and regulations of other performance situations.

    Article seventh performance auditing audit organs shall select one of the following criteria:

    (A) the legal standards, including laws, regulations, rules and standards provided for in relevant policy documents, industry technical standards established by the State and the autonomous communities;

    (Ii) reference criteria, including budget planning and standards stipulated in the contract, accepted business practices, good practices, evaluation of public opinion, auditee management systems, objectives, history and historical performance, professional and expert advice.

    Eighth audit institutions should choose scientific, objectivity, nature, effectiveness and operability of standards as the standards of performance audit; performance is inconsistent standards of audit, auditors should adopt a high degree of authority and recognized standards.

    Chapter III methods and results Nineth audit institutions when conducting performance audits, the right to inspect the audited units and the financial income and expenses, financial income and expenditure relating to the information and business information assets, as well as the discharge of the duties.

    Auditees may refuse or delay, cheat and lie about it.

    Tenth letter of access, audit institutions can take cards, interviews, consultation, surveys, statistical analysis and other methods, to investigate the performance audit-related issues and, obtaining audit evidence.

    Auditees should provide evidence for this unit, head of data authenticity and integrity be responsible for.

    11th auditing authority shall, in accordance with the performance audit criteria the audit evidence is qualitative and quantitative analysis, evaluation, objective and impartial audit results are obtained. 12th performance audit results should consult widely with the auditees and the views of the relevant departments.

    Different views on findings of the auditees, auditee comments and reasons should be reflected in the report.

    13th performance audit findings reflected issues audited units and related departments shall carry out rectification, and report to the audit institutions within the specified time the rectification.

    14th audit institutions should establish a performance audit results tracing inspection mechanism, push performance audit of the audited units and the relevant government departments in implementing the results.

    15th forms such as audit institutions could audit announcement, released to public performance audit findings and rectification of the auditees.

    16th performance audit results should serve as both the Government and the relevant authorities, performance assessment, accountability, and budgeting, investment project references.

    Chapter fourth penalty

    17th audit organs discovered in the performance audit process audit units have breached financial laws and regulations, shall be dealt with according to law, and recommended that the authorities or the Ministry gate to the disciplined those responsible constitutes a crime, criminal liability shall be investigated for their.

    18th audit institutions provided by staff in the performance audit process in violation of these regulations, any of the following acts, disciplined according to law by his entity or his upper level organs; serious enough to constitute a crime, criminal responsibility shall be investigated in accordance with law:

    (A) intentionally concealing financial law, discipline, violations of;

    (B) disclose State secrets or business secrets of the auditees;

    (C) serious misrepresentation of the audit results;

    (D) other acts of abuse, malpractice, neglect their duties.

    19th in performance audit work, the audit institutions to employ professionals, one of the acts listed in the preceding article, audit institutions should be dismissed, and in accordance with the provisions of the relevant laws, rules and regulations for processing; serious enough to constitute a crime, criminal responsibility shall be investigated according to law.

    The fifth chapter supplementary articles 20th these measures shall come into force on March 1, 2010.