Xuzhou Municipal Finance Oversight Approach

Original Language Title: 徐州市财政监督办法

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$9.99.
(May 24, 2007, Xuzhou city people's Government, the 75th Executive meeting on June 13, 2007, Xuzhou city people's Government promulgated as of July 1, 2007, 111th) Chapter I General provisions article in order to strengthen financial supervision, standardizing financial management, maintaining financial order and improving financial efficiency, promote the sustained and healthy development of national economy and society, in accordance with the People's Republic of China Law on budget, the People's Republic of China Law on accounting, the
    People's Republic of China Law on government procurement, the financial illegal activities penalties and regulations, financial supervision in Jiangsu Province and other legal provisions, rules and regulations, combined with the city's actual, these measures are formulated.
    Second article this approach by said financial supervision, is refers to city government financial sector County (city, and district) Government financial sector law on State, and institutions, and social groups, and enterprise, and other organization and personal (following collectively was supervision object) involved financial payments and the other about financial, and financial, and accounting management of matters for of review, and audit, and check, and survey, and inventory, and measuring, and statistics, and evaluation and processing, activities.
    This article measures shall apply to the financial supervision within the administrative area of the city.
    The municipal offices and enterprises and institutions of fiscal surveillance procedures apply, except as otherwise provided by laws and regulations.
    Fourth financial departments of the municipal government and the County (city, district), financial Department of the people's Government in accordance with the financial management system and implemented affiliation of financial supervision. Municipal financial Department of the people's Government may, in accordance with the relevant provisions of the County (city, district), supervision of the financial Department of the people's Government of fiscal supervision in matters directly or can delegate its oversight of County (city, district) people's Government financial sector.
    The County (city, district) people's Government financial departments supervise matters great or due to special reasons to exercise supervision, can be reported to the financial Department of the municipal government decisions.
    The County (city, district) between the financial Department of the people's government supervisory jurisdiction in matters of dispute, decided by the financial Department of the municipal government.
    Fifth article of the municipal people's Governments at various levels shall strengthen financial supervision within the administrative area of leadership and coordination, support for the financial sector to perform financial oversight responsibilities.
    Municipal finance departments should strengthen the counties (cities), the district people's Government supervision guidance and supervision of the financial sector.
    Relevant departments and units shall support and coordinate, assist the financial sector to perform financial oversight responsibilities.
    Sixth article of the municipal departments and units should be strictly enforced tax laws, rules, regulations and policy provisions, establish and perfect internal control system, to strengthen the financial management and supervision on the use of financial funds, to maximize the benefits in the use of funds.
    Seventh fiscal and financial supervision staff supervision of the financial sector, should be impartial, objective and impartial, practical, realistic, honest, guarding State secrets and commercial secrets of the supervised.
    The supervised implementation of the right to refuse illegal financial sector financial supervision.
    Eighth no unit or individual may refuse or obstruct the financial departments shall exercise financial supervision shall not fight, revenge, against financial supervisors.
    Nineth no unit or individual shall have the right to report financial illegal activities, the financial sector should be promptly investigated and dealt with, and the informer confidential, in accordance with the regulations to report awarded to workers.
    Any unit or individual is allowed to strike, retaliation, against informers. Second chapter supervision content, and terms and the way tenth article financial sector law on following matters implementation financial supervision: (a) this level and the subordinate the sector, and units financial tax legal, and regulations, and regulations and policy of implementation situation; (ii) the sector and units of budget prepared, and implementation, and adjustment, and accounts situation; (three) revenue of collection, and solutions paid, and storage, and divided, and left solutions, and back pay and financial spending of allocated, and management, and using situation; (four) Government procurement activities situation; (five) Social Security Fund (fee), and Housing Provident Fund, funds levy, and using and management situation; (six) non-tax income budget management, and financial designed households storage and financial notes using, and management situation; (seven) budget sector and units bank account open State, and change, and revoked and using, and management situation; (eight) State-owned assets returns payments situation; (nine) administrative units, and institutions State-owned assets management situation; (ten) financial sex funds investment project and financial sex funds project management situation; (11) government debt of borrowed, and guarantees, and using, and
    Reimbursement and benefits situation; (12) financial accounting system implementation and accounting information quality situation; (13) place commercial banks and non-bank financial institutions of assets and financial management situation; (14) fine decided and fine collection separation system implementation situation and confiscated property, and recovered money booty and no main property management situation; (15) legal, and regulations, and regulations provides of other supervision matters, or superior financial sector delegate implementation of other supervision matters. 11th article financial sector implementation supervision, exercise following terms: (a) into was supervision object of accounting places, and production business site, and business activities site, related site; (ii) requirements was supervision object provides and financial supervision matters about of information and electronic computer document, and data, review accounting voucher, and accounting books, and statements and other about information, can used adjustable take, and check out, and excerpts, and registration, and copy, and photocopying, and photo, and camera and other technology means gets above information, Was supervision object shall not refused to, and delay, and lied about, was supervision object head on its provides of financial accounting information of authenticity and integrity is responsible for; (three) verification was supervision object of cash, and securities, and real, assets, verified production business, and business activities and accounting situation, and to units and personnel on supervision matters for survey and asked, requirements was supervision object made description; (four) by financial sector head approved, can to and was supervision object has economic business between of units query about situation,
    To financial institutions query was supervision object of deposits, units and financial institutions should tie, truthfully reflect situation, timely provides about information, shall not refused to, and block, and delay; (five) was supervision object has forged, and tampered with, and hidden, and destroyed related accounting voucher, and accounting books, and statements, file and information, or has transfer, and hidden, and destroys its violation national provides made assets behavior of signs and may of, by financial sector head approved, can on about information and assets first registration save. 12th financial departments found the supervised the financial illegal activities being carried out, shall be ordered to stop.
    Refusal to implement, may suspend funding or stopping the allocation of financial illegal activities directly related to the payments has already been disbursed, ordered to suspend or withdraw it.
    13th financial sector found that the supervised the development of the relevant provisions is inconsistent with the financial laws, rules and regulations should be based on the functions and powers, be rectified or suggestions to relevant departments.
    14th financial departments should timely financial monitoring major financial violations found and reported to the people's Governments at the corresponding level and superior financial departments, and to inform the relevant departments.
    City, County (city, district) people's Government to the people's congresses and their standing committees report on the work and shall include relevant financial supervision.
    15th financial sector financial supervision should be tightly integrated with financial management, strengthening the process of source control, tracking, and performance evaluation, management and pre-audit, the combination of monitor, after checking in.
    Financial departments should establish an internal oversight system, regulate management behaviors. 16th article financial sector implementation financial supervision, can used following way: (a) on financial management matters for daily supervision, and track supervision; (ii) on financial management matters for special supervision; (three) on financial management matters for integrated supervision; (four) and other competent sector for joint supervision; (five) on reported case for specifically supervision; (six) on financial management matters for online monitoring; (seven) on supervision check in the involved of units and personal for extends supervision; (eight) financial sector according to supervision work
    Need to use other methods.
    Chapter daily supervision and financial departments of the 17th through daily monitoring of financial operations management, to all departments and units of the finances, adjusted financial management activities and standards.
    18th finance, taxation, the people's Bank (Treasury), commercial banks, and other departments and units of the budget should be synergy, through government financial management information system, improve the level of supervision of financial management information, strengthen the monitoring of fiscal revenue and expenditure, provide effective protection for the safe and efficient operation of financial.
    19th finance departments should strengthen the budget sector and implementation of fiscal and tax laws, rules, regulations and monitoring of policy.
    Budget departments and units should be required to submit in accordance with the financial sector in this sector, and fiscal and tax laws and regulations, implementation of regulations and policies, on issues related to the implementation and policy recommendations to the Finance Department.
    20th fiscal departments should standardize budgeting process, the science budget, carefully review the legitimacy of the budget, the authenticity, the benefits of strict budgetary implementation, strengthen the management of budget balances carried forward.
    Budget departments and units should work in accordance with statutory procedures, prepare the draft annual budget, strict implementation of the approved budget of the present level, and consciously accept the Government of the people's Congress during its consideration of budget and final account draft and review of the implementation of the budget of the Government when dealing with this sector and the question raised by this unit. 21st financial sector should be the budget Department and unit revenue guidance for the preparation of the budget and audit, strengthening on the progress of fiscal revenues, income structure and impose measures of supervision, establishing and perfecting the inspection system of the revenue.
    Departments and units should be based on the budget-related incomes policy, analysis of income and decrease of reason, scientific forecasting yearly revenue, preparation of estimates of revenue, not making false statements on or concealing, or omissions, nor last year's irregular income as a basis for preparing the revenue budget. Practice of revenue collection unit shall levy and remit revenue collected receivable shall not intercept, and the diversion and reduction of and exemption from or enlistment without authorization, refund.
    Units and individuals shall pay revenue turned in revenue according to law shall not conceal, not paid or underpaid.
    The 22nd financial sector, the practice of revenue collection and Treasury institutions should establish and perfect the accounts audit system, timely monitoring of revenue collection, divided into fall, stay solutions, payment and disbursement of funds.
    23rd financial departments shall, in accordance with the budgetary functions and economic classification of expenditure requirements, the spirit of austerity, the principle of balance, ensuring focus, optimize the structure, strict financial supply range, auditing and budgeting departments and units of the basic expenditure budget.
    Budget departments and units should first guarantee the basic spending and after the sequence of project expenditure budget, arrange financial expenditures.
    The 24th financial departments should strengthen the basic expenditure budget preparation and implementation supervision, strengthening information management, critical examination of the budget of departments and units based on information, in accordance with unified policies and standards for approved expenditure budget.
    The budget Department and unit requirements in the basic expenditure budget shall submit basic information, guaranteed authentic, accurate, and approved by the Finance Department confirmed the basic expenditure budget.
    25th fiscal Department expenditure budget for the implementation of the project in the project library management, standardized project management procedures, rigorous program evaluation, departments and units of the approved budget of the project budget, project implementation funding, and to final review and evaluation of the project completion.
    Budget departments and units shall verify the application budget project argues that items eligible to be included in the Department's Project Gallery, reasonable sorting and storage projects, preparation of project expenditure budget. Once the budget is examined and approved by the people's congresses at the corresponding levels and should not be adjusted due to project termination, cancellation or alteration of needed adjustments, shall, in accordance with the statutory procedures for approval.
    Finance Department, budget departments and units should be in accordance with the approved project budget project's implementation, and supervision and strict implementation of the project the project plan and project budget.
    26th financial departments should establish and perfect a variety of special fund management system, strengthen the supervision of special funds, using special funds for not complying with the provisions, should be stopped and rectified.
    Budget departments and units should use special funds in accordance with regulations, may not change the object of expenditure, shall not be detained, interception or misappropriation.
    27th Finance Department shall establish a Treasury single account-based, payment of State Treasury centralized payment of funds as the main form of financial Treasury management system and centralized payment system, strictly control the scope of authorized payment, departments and units of the budget bank accounts set up, change, cancellation and use, management and budget of regulatory oversight. Budget departments and units should strictly enforce the centralized Treasury receipt and payment system, strengthening the management of bank accounts, regulate financial receipts and disbursements.
    Without approval, are not allowed to open a bank account, or change, revoke any bank account in the Treasury single account system.
    28th financial departments should strengthen the budget Department and the supervision of the preparation of the accounts, found unauthorized adjustment issues such as budget, false data, should be corrected in a timely manner.
    Departments and units shall prepare the budget and final accounts, within the period specified in the financial Department of the people's Government of the same level auditing.
    29th financial sector, the budget Department and units shall establish and improve fiscal expenditure performance evaluation and information publicity system, analysis of assessment of the effectiveness and efficiency in the use of funds. Budget departments and units should actively cooperate with the financial sector, fiscal expenditure performance evaluation. Evaluation units should be based on the Department's performance targets, the financial performance of evaluation findings and recommendations in the financial sector, with appropriate adjustments, improving effectiveness and efficiency in the use of funds.
    Evaluation unit should be copied to the financial sector adjustment and improvement.
    30th financial departments should strengthen supervision on government procurement, standardize government procurement practices, improve capital efficiency in government procurement and promoting clean government. Budget departments and units should be vested in the Government procurement of public spending into government procurement budget, strictly in accordance with the approved budget.
    For information on government procurement should be specified in the financial sector on the media to the public in a timely manner.
    31st financial departments should strengthen the social security funds (free of charge) housing product collection, management, and monitoring of extraction and use. Social security funds (free of charge) shall be deposited into a special financial account, the two lines of income and expenditure management.
    Housing Provident Fund management institutions shall every year submit financial reports regularly to the financial sector, at the time of preparation of the housing accumulation Fund collection, use the plan shall seek the views of the financial sector, preparation of annual budget and final accounts of the housing Provident Fund should be examined by the financial sector.
    32nd financial departments should strengthen the non-tax revenue approval, implementation standards, instruments used, account, "two lines of income and expenditure" management and oversight of the use of funds, the implementation of comprehensive budget management, comprehensive budget management of all non-tax revenue into the Government, the Government's tax and non-tax revenue and manpower arrangement.
    Budget sector and units should strictly implementation "units invoicing, and Bank generation received, and financial governs" of "fare separation" system, will made of government non-tax into full surrendered financial designed households, by requirements declared spending budget, by financial sector approved of scale and uses using funds, strictly implementation "payments two article line" management, strictly according to financial notes management of provides using financial notes.
    33rd financial departments should strengthen the State-owned asset collection and supervision over the use of, and administrative units, institutions of State-owned asset allocation, use, disposal and other oversight. Possession or use of assets of State-owned units and individuals shall strengthen the management of State-owned assets, in full and on time turned over to the State-owned assets shall not conceal, withhold or refused to pay.
    Without authorization, no unit or individual is allowed to possess, use or disposal of State-owned assets.
    34th financial departments should strengthen the financial capital investment project estimates, budgets and completion (AVN) is assessment and review as well as financial capital project funds, monitoring of management, standard budget expenditure management and the management of government investment, improving financial efficiency, promote the construction of a conservation-minded society.
    Project Unit should strictly enforce fiscal, financial systems, follow the project, funding programs, actively cooperate with finance investment evaluation institutions to carry out audits.
    35th financial departments should strengthen the Government debt borrowing, use and monitoring of pay and benefits, a government debt early warning mechanism to prevent government debt.
    City, County (city, district) people's Governments and their departments shall not be a violation of the People's Republic of China budget law and the People's Republic of China guarantee provisions of the Act and other laws and regulations, without borrowing or provision of guarantees.
    36th financial departments should strengthen the various departments and units of accounting supervision and accounting information quality, strengthen supervision and guidance of continuous education of accountant. All departments and units should be in accordance with law, accounting, accounting information is true, complete, establish and perfect the internal accounting supervision system.
    Accountant's practice qualification certificates certified personnel should receive continuing education in accordance with financial sector, improve the quality of business and accountants.
    37th financial departments should strengthen the penalty decision and the collection of fines separation system implementation as well as confiscated, recovering illicit money and goods, and unclaimed property management supervision. The administrative organ shall strictly enforce the penalty payment system, the collection and Treasury of the institutions should fines be handed over on time and in full.
    According to law-enforcement organs seized confiscated, recovering illicit money and goods, and unclaimed property and confiscated goods, stolen property and unclaimed goods and the purchase price must be within the specified period of time directly paid to the State Treasury or financial departments at the same level in a bank that confiscations account, may withhold or misappropriate, sitting, under Exchange, Exchange, sell or privately.
    Fourth chapter financial check the 38th financial departments shall prepare annual financial plan organization to carry out financial checks on a schedule, or found in the day-to-day supervision of problem and according to the needs of financial management, financial checks. 39th financial sector the financial inspection, shall form the unit.
    Inspection Unit in the administrative law enforcement qualification examination shall be not less than two, and shall produce their certificates to the inspected object.
    Financial sector according to the job requirements, with appropriate specialized agencies or personnel with expertise will help check.
    40th inspectors with the supervised directly interested, shall withdraw, supervised objects have the right to ask his withdrawal, withdrawal by the head of the financial Department decided.
    41st financial sector financial check, it should be served in three working days before the supervised financial inspection notice.
    Financial departments in the implementation of the financial inspection of three working days before the inspection notice served on the supervised checking work has an adverse impact, approved by the head of the financial Department, inspection notice before implementing the financial checks at the appropriate time.
    42nd checks before the end, an inspection team shall check the basic situation, the existence of the supervised work and related matters such as evidence written seeking the views of the supervised. The supervised disagrees, shall, within five working days, provided a written submission, or description. Inspection team's written objections to the supervised should verify or respond. The supervised did not submit written comments or description of any of these terms, considered as no objections.
    Article 43rd check after work, there should be no financial illegal activities in the financial sector the supervised inspection findings; the financial illegal activities supervised objects make administrative processing, decision; do not belong to matters within the competence of the Department transferred to the relevant authorities.
    Finance Department before making the decision on administrative penalty shall be in accordance with the People's Republic of China provisions of the law on administrative punishment, fulfilment of obligations, ensure that the supervised statement, and called for a hearing, the right to be heard.
    44th financial sector administrative processing, decision, and administrative processing, decision shall be made.
    The supervised shall receive the financial checks and penalties decided the date of 30th financial check will be performed, the decision of the written report on the financial sector.
    The financial departments shall, in accordance with the financial check processing, track the implementation of the decision.
    Article 45th financial, auditing, taxation, State-owned assets, prices, financial supervision and other departments when conducting supervision and inspection, supervision and inspection departments concerned have made investigation, inspection findings to meet the needs of departments to perform their duties, should be used to avoid duplication checking.
    Fifth chapter legal liability article 46th fiscal violations and penalties and disciplinary action, in accordance with the People's Republic of China the budget Act and the People's Republic of China Law on accounting, the People's Republic of China Government procurement law, the financial illegal activities penalties and regulations and other laws, rules and regulations shall apply.
    47th article violation this approach provides, has following behavior one of of, by County above place government financial sector ordered its deadline corrected, give warning, on units can and at 1000 Yuan above 10,000 yuan following fine, on has directly responsibility of competent personnel and other directly responsibility personnel at 500 Yuan above 5,000 yuan following fine, plot serious of, on units at 10,000 yuan above 30,000 yuan following fine, on has directly responsibility of competent personnel and other directly responsibility personnel at 1000 Yuan above 10,000 yuan following fine:
    (A) refused to, and block financial supervision personnel into check site, or to other way refused to, and hinder financial supervision of; (ii) refused to, and delay provides financial supervision about information of; (three) transfer, and hidden, and destroys about information or real of; (four) forged, and tampered with or provides false information of; (five) no due reason refused to implementation financial supervision processing decided of.
    Management of personnel within the civil service or civil service in the preceding paragraph, shall be decided by the disciplinary authority shall be subject to punishment.
    48th Ministry gate to the supervised financial violations and administrative processing, decision and administration process, implementation of the decision can be announced.
    49th fiscal oversight of the financial sector, found that honorary title of the supervised deception cheating or other related awards, shall revoke the honor and recover the award or suggestions to relevant departments. 50th when implementing financial supervision, financial departments and found that the supervised acts contrary to the provisions of other laws or regulations, it shall be dealt with by other departments, should be transferred to the relevant departments.
    Custody Department shall timely notify the Finance Department will handle the situation.
    51st the supervised administration of financial sector and penalties is dissatisfied with a decision may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.
    Or by reference to civil service management personnel on administrative punishments civil servants dissatisfied, can appeal in accordance with law.
    52nd financial oversight officials who abuse their powers, neglect their duties or engages in disciplinary case constitutes a crime, criminal responsibility shall be investigated according to law.
    53rd fight, whistle-blower retaliation, frame-up, or financial supervisory personnel, administrative sanctions by the decision authority constitutes a crime, criminal responsibility shall be investigated according to law.
    Sixth chapter supplementary articles article 54th revenue practice in these measures receive unit is the unit responsible for collecting tax revenues and non-tax revenue.
        55th article of the rules take effect on July 1, 2007.

Related Laws