Key Benefits:
(Adopted by Decree No. 213 of 13 January 2003 of the Government of the South Kyoto Republic, which was published as of 1 March 2003) Chapter I General Article I, in order to regulate financial oversight, strengthen financial management, maintain order, protect the legitimate rights and interests of citizens, legal persons and other organizations, develop this approach in line with the provisions of relevant laws, administrative regulations, such as the Budget Act of the People's Republic of China, the People's Republic of China accounting law. The financial supervision inspection referred to in this approach refers to oversight inspections carried out by the Government's financial sector at all levels of the city, in accordance with the statutory responsibilities, of units or individuals involved in financial, financial, accounting management matters (hereinafter referred to as supervisory units or individuals). Article 3 All relevant departments and units should work in conjunction with financial supervision inspections within their respective responsibilities. Article IV. Financial departments at all levels conduct oversight inspections of financial, financial matters in accordance with the financial budget management and financial reporting lines; and monitor transactions in the current administrative area in accordance with administrative areas. In accordance with actual requirements, the superior financial sector could authorize the supervision of the lower-level financial sector, in accordance with the financial oversight matters under its jurisdiction, and the higher-level financial sector could directly implement oversight. In addition to financial oversight matters involving State secrets, the financial sector may, if necessary, be entrusted with the participation of qualified social intermediary agencies and are responsible for their inspection. The financial sector commissioned inspections and should sign a letter of financial inspection commission. Article 5 Financial oversight inspections should be guided by the principles of independence, objectivity and impartiality and be guided by the law's findings and decisions. Chapter II Oversight of inspection functions and responsibilities Article 6. (i) Budgeting, implementation, adjustments and accounts for all sectors and units at this level; (ii) Digestion of income from the current budget; (iii) The collection, division, retention, payment and disbursement of budgetary expenditure funds from the current treasury country; (iv) Use of financial resources; (v) Management of State assets; (vi) Government procurement laws, regulations and systems; (vii) Implementation of financial, accounting laws, regulations and systems; (viii) Implementation of financial, tax laws, regulations and regulations; (ix) Other oversight matters under laws, regulations and regulations. Article 7. The financial sector has found significant violations of the financial regulations in the financial supervision inspection and should report to the current people's Government in a timely manner. Article 8. The financial supervision inspector shall have the following functions under the law during the supervision of the inspection: (i) Access, excerptation, photocopy or referral of relevant accounting books, accounting vouchers, accounting statements and other accounting information; (ii) Verification on the ground of cash, value securities, in kind and production operations of the supervisory units; (iii) Inquire, investigate evidence to the relevant units and persons concerned on oversight matters; (iv) Evidence that is suspected to be in conflict with the law by a supervisory unit or by an individual may be displaced or subsequently difficult to obtain, with the approval of the head of the financial sector, may be preserved with the evidence prior to registration and shall be disposed of within seven working days. Article 9. (i) Removal of inspection programmes in violation of inspection procedures or self-disclosure; (ii) Violations of the legitimate rights and interests of the supervisory or individual; (iii) The intentional collation of the supervisory units or individuals to conceal the facts of the violation; (iv) The use of office for private gain for themselves or others; (v) Disclosure of State secrets or commercial secrets; (vi) Disclosure of the secret or disclosure of the prosecution; (vii) Information on financial accounting that will be obtained in monitoring inspections for matters not related to financial work; (viii) Other acts prohibited by law, regulations and regulations. Chapter III Oversight methods and procedures Article 10, in order to avoid duplication of inspections, the financial sector and other oversight units should strengthen interlinkages and coordination in the development of monitoring inspection workplans. In carrying out financial supervision inspections, the inspection findings of the relevant supervisory authorities should be used in accordance with the law; the inspection findings made by the law after the financial supervision of the financial sector should also be used by other oversight units. Article 11. The Government of the local population at the district level may carry out monitoring inspections in such sectors as the harmonization of the organization's finances or require the financial sector to carry out oversight inspections jointly with the supervisory authorities. Article 12 Financial oversight inspections may take steps to track oversight, specific inspections, extension inspections and online monitoring. Article 13. The financial sector shall carry out financial oversight inspections that shall consist not less than two persons, and shall designate a team leader. The inspection team is responsible for a team leader who is responsible for the quality of the inspection and the submission of inspection reports. The financial supervision of the inspector should be avoided in relation to the subject or matter of the oversight. Article 14. Financial oversight inspections are conducted in accordance with the following procedures: (i) The financial sector should be sent to the supervisory units or individuals three working days prior to the inspection. Subject matter will be prevented from conducting regular inspections and, with the consent of the Chief of the Financial Services, the notice of the inspection may be given due time prior to the inspection. (ii) The inspection team shall present a letter of inspection and an administrative law enforcement certificate of the inspector when carrying out oversight inspections by the supervisory units or individuals. (iii) Upon completion of the inspection, the inspection team shall produce a financial inspection report and refer to the supervisory units or individuals to seek advice. (iv) The supervisory units or individuals shall make written observations within five working days of the date of receipt of the financial inspection report. The fact that the supervisory unit or the individual did not send a written opinion within the prescribed time frame was considered unobjection. (v) The head of the inspection team shall be organized for review at the 2nd working day on the receipt of written observations and shall inform the supervisory units or individuals of the review. (vi) The inspection team shall submit to the financial sector, within 10 working days of the end of the inspection, the inspection of the original material, the relevant evidence and the identification materials, and written observations of the supervisory units or individuals on the financial inspection report. (vii) The financial sector conducts a review of the financial inspection reports; after the adoption of the proceedings, the financial sector makes a check-up decision or makes a check-up and sends an oversight unit or individual. Article 15. The financial sector, in its day-to-day monitoring management, found that there was a violation of the law and should be examined in accordance with the financial supervision inspection procedures. Chapter IV Article 16 has one of the following cases where the supervisory units or individuals may refuse inspection in the financial sector: (i) The financial sector has not issued a letter of financial inspection as prescribed; (ii) The supervision of inspection personnel does not produce administrative law enforcement certificates; (iii) Supervision of inspection personnel beyond inspection authority or inspection scope; (iv) Supervision of inspection personnel has other acts that violate the inspection process and the inspection provisions. Article 17 is subject to administrative review or administrative proceedings by a supervisory unit or a person who does not perform a financial inspection decision. During the review or the proceedings, the enforcement of financial inspection decisions is not discontinued. Except as otherwise provided by law, legislation and regulations. Article 18 (i) A financial oversight inspection instrument, such as a letter of credit, a financial inspection report, and the financial inspection of the decision-making instrument; (ii) The competent staff and the staff member concerned should, if any, provide information to answer queries from the supervisor; (iii) Real, complete and timely provision of accounting vouchers, accounting books, financial accounting reports and other accounting information; (iv) Real, complete and timely provision of information on contracts, agreements, summary records and other documents; (v) Execution of financial inspection decisions by the financial sector within a specified period of time and response to implementation results, as requested. Chapter V Legal responsibility Article 19 (i) criticize the oversight units and their principals; (ii) To inform the relevant authorities of the discontinuation of funds related directly to the offence. It may be responsible for the suspension or recovery of the funds already allocated. However, special funds, wages, social security funds and disaster relief funds are allocated from central and provincial governments; (iii) A certificate of the highest level of accounting technical functions (qualification) held by the personnel sector; (iv) Other financial oversight inspection recommendations to the relevant sectors; (v) Other measures that may be taken by law, regulations and regulations. Matters set out in paragraph (iv) above should be addressed in a timely manner by the relevant authorities in the financial sector. Article 20 imposes administrative penalties and administrative penalties on the provisions of the Law on Budgets of the People's Republic of China, the Law on Accounting of the People's Republic of China, the State Department's provisional provisions on the penalties for financial regulations and regulations, and acts of criminal responsibility, in violation of financial law, regulations, regulations and regulations, as stipulated in the financial laws, regulations and regulations, and this approach. Article 21 provides for units and individuals that violate the provisions of the relevant financial laws, regulations, regulations and this approach, in one of the following cases, which may be exempted from punishment: (i) Active self-identification and timely redress; (ii) The problems identified by the financial supervision of the inspection, which allows for serious examination of errors and timely redress; (iii) Less amount, with minor circumstances. Article 2 transfers to the relevant authorities in accordance with the law for the purpose of combating retaliation or financial supervision. Article 23 of the financial sector, the financial supervision inspector, the abuse of his or her duties in the course of the inspection, the injuring of his or her negligence, the instigation of private fraud, the disclosure of State secrets and commercial secrets, is governed by the law by the superior financial sector or by the inspectorate, and, in the event of a breach of the law, the damage to the legitimate rights and interests of the supervisory units or individuals shall be compensated by law, and criminal responsibility is lawful. Annex VI Article 24 |
