Nanjing's Financial Supervision And Inspection Methods

Original Language Title: 南京市财政监督检查办法

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(January 2, 2003 Nanjing City Government Executive Conference considered through January 13, 2003 Nanjing City Government makes No. 213, announced since March 1, 2003 up purposes) first chapter General first article to specification financial supervision, strengthening financial management, maintenance financial order, protection citizens, and corporate and other organization of lawful rights and interests of, according to People's Republic of China budget method, and People's Republic of China accounting method, about legal, and administrative regulations of provides, combined this city actual, developed this approach.
    Second financial supervision and examination in these measures refers to the municipal government financial departments at all levels in accordance with legal rights and responsibilities, on matters relating to finance, finance, accounting, management entity or individual (hereinafter referred to as supervised entity or individual) supervision and inspection.
    Third heads of local people's Governments at or above the county level financial financial supervision and inspection of work within their respective administrative areas, financial supervision and inspection of its bodies responsible for organizing and coordinating the work.
    The relevant departments and units should be coordinated financial supervision and inspection work within their respective mandates.
    Part IV financial departments at all levels in accordance with budgetary management levels and financial affiliation on financial matters, financial supervision and inspection according to administrative divisions within the administrative area of this level of accounting supervision and inspection.
    According to the actual need, superior financial departments can be financial supervisory matters within their jurisdiction, authorized lower-level supervision of the financial sector; superior financial departments subordinate major financial oversight matters within the jurisdiction of the financial sector, can exercise supervision. In addition to financial supervision and examination matters involving State secrets, financial sectors in may, when necessary, to entrust a qualified intermediary institutions in check, and responsible for checking.
    Entrust checks of the financial sector, shall sign a financial check the entrustment.
    Fifth financial supervision and examination shall follow the principles of independence, objectivity and impartiality, and to check conclusions of law and decision. Second chapter supervision check terms and responsibility sixth article Treasury door following matters implementation supervision check: (a) this level the sector and units of budget prepared, and implementation, and adjustment and accounts; (ii) this level budget income of levy reconciliation paid; (three) this level Treasury handle this level budget income of storage, and divided, and left solutions, and back pay and budget spending funds of allocated; (four) financial sex funds of using; (five) State-owned assets of management; (six) Government procurement legal, and regulations and system of implementation; (seven) financial, and accounting legal, and method
    Compliance and implementation of the system, (VIII) finance, the implementation of tax laws, rules and regulations, (I) laws, regulations, and other supervision and inspection matters prescribed by the regulations.
    Article seventh financial sector in financial supervision and inspection found significant violations of the financial regulations, shall promptly report to the people's Governments at the corresponding level. Eighth article financial supervision check personnel in supervision check process in the, law enjoys following terms: (a) check out, and excerpts, and copy or adjustable take related of accounting books, and accounting voucher, and statements and other accounting information; (ii) field verification was supervision units of cash, and securities, and real and production business, related situation; (three) on supervision check matters to units and about personnel for asked, and survey Forensics; (four) was supervision units or personal suspected illegal of evidence may out lost or yihou to made of
    And approved by the head of the financial Department, evidence can be advanced registration and preservation, and antecedent register within 7 working days of evidence dealt with comments.
    Nineth article financial supervision check personnel shall not has following behavior: (a) violation check program or unauthorized deletions check programme; (ii) violations was supervision units or personal of lawful rights and interests of; (three) deliberately collusion was supervision units or personal, hide illegal disciplinary facts; (four) using positions of will for himself or others seek self-interest; (five) leaked national secret or commercial secret; (six) leaked supervision check work secret or revealed report people of situation;
    (VII) to control access to financial data and financial issues irrelevant to the work, (VIII) other behaviors prohibited by laws, rules and regulations. Tenth chapter III supervision and inspection methods and procedures to avoid duplication checking, and other supervision and Inspection Department in the development of the financial sector supervision and inspection work plans, mutual contact and coordination should be strengthened, and coordinate with each other.
    When the financial sector financial supervision and inspection, inspection of other supervision and inspection departments shall make conclusions should be used; the financial sector financial supervision inspection findings made according to law, other supervision and inspection departments should take advantage of it.
    11th local people's Governments at or above the county level shall on demand, unified financial sector supervision and inspection or ask the financial sector together with the relevant joint supervision and inspection of supervision and inspection.
    12th financial supervision and examination can take follow-up supervision, special inspection, extension check, online monitoring, and so on. Financial sector finances 13th inspection inspection team composed of not less than 2, and head of the inspection team.
    Inspection team leader accountability system into practice, team leader responsible for checking the quality of work and inspection reports.
    Financial supervision and inspection personnel and being supervised and examined objects or events that interest should be avoided. 14th fiscal supervision and inspection in accordance with the following procedures: (a) the financial sector should check 3 working days before the inspection notice being served on the oversight units or individuals.
    Prior service will hinder the normal, by the financial Department agreed, letters can be issued by the appropriate time before the check.
    (B) inspection of supervised entities or individuals when conducting supervision and inspection, shall produce their letters and checks administrative law enforcement certificate.
    (C) upon completion of the check, the inspection team shall make financial reports, and supervised units or individuals for comment. (D) monitoring unit or individual shall receive financial reports within 5 business days of the date, written comments.
    Provided by the oversight units or individuals failing to send their views in writing within the time limit, as no objections.
    (E) the head of the inspection team should be organized in written comments received from the 2nd business day of review and review advice supervised entities or individuals.
    (F) Inspection Unit shall, within 10 business days after the check is complete, submit financial reports to the financial sector and inspection of raw materials, the relevant evidence and identification of materials, as well as supervised unit or individual written submissions on financial reports.
    (G) the gate to the financial reports of the Ministry tried trial following the adoption of decision or by the financial department checks check comments, and sent to the supervised entities or individuals.
    15th article in the daily supervision of the financial sector and of financial law violations are found, should be dealt with in accordance with the provisions of financial supervision and inspection program that checks.
    Fourth chapter was supervision units or personal of right and obligations 16th article has following case one of of, was supervision units or personal can refused to financial sector of supervision check: (a) financial sector not by provides issued financial check notice of; (ii) supervision check personnel not show administrative law enforcement card of; (three) supervision check personnel beyond check terms or check range of; (four) supervision check personnel has violation check program, and check provides of other behavior of. Article 17th supervision units or individuals against financial inspection decision, the right to make administrative reconsideration or administrative proceedings. Review or during the proceedings, did not stop performing financial check processing decisions.
    Except as otherwise provided by laws and regulations. 18th article was supervision units or personal should according to following requirements tie Treasury door of supervision check, and provides necessary of work conditions: (a) sign financial check notice, and financial check report, and financial check processing decided book, financial supervision check instruments; (ii) about competent personnel and handling personnel should truthfully provides about situation, answered supervision check personnel proposed of asked; (three) real, and full, and timely provides accounting voucher, and accounting books, and financial accounting report and other accounting information; (four) real, and
    Complete and timely provision of information relating to contracts, agreements, minutes, and other documents; (v) within the time stipulated in the implementation of the financial Department's check processing decisions, and executed in the wanted results. Fifth chapter legal liability article 19th the financial departments were supervised entity or individual fails to perform financial checks or administrative punishment decision, depending on the seriousness, you can take the following measures: (I) given to the supervised unit and its Chief criticized, (ii) notify the proper authorities to stop, CERs, the violations directly related to financial resources. Has already been disbursed, may order the suspension or recovery.
    Central Government and the province allocated special funds, salaries, social security funds and relief items; (c) in conjunction with the human resources Department holds the highest level of return of discipline accountants accounting professional title (qualification) certificate, (iv) other financial supervision has proposed to the relevant Department; (e) the laws, rules and regulations can take other measures.
    The preceding paragraph (d) of matters, the Department concerned shall promptly dealing with written feedback financial sector.
    Article 20th supervised units, managers or persons in violation of financial laws, regulations, rules and regulations, in accordance with the People's Republic of China Law on budget, the People's Republic of China accounting law and the provisional regulations on punishment by the State to comply with the financial regulations and other laws and administrative regulations administrative penalties and administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law. Article 21st related violations of financial laws, rules and regulations and the entity or individual as provided herein, any of the following circumstances, be given a lighter or mitigated punishment or be exempted from penalties: (a) the initiative of self-examination and correct; (b) with the financial problems of supervision and inspection, carefully checking for errors and correct;

    (C) the amount is small, minor.
    22nd or retaliate against whistleblowers or financial supervisors and inspectors, and transferred to the relevant departments according to law.
    Article 23rd financial sector, financial supervisors and inspectors in the course of conducting supervision and inspection abuse, negligence, malpractice, leaking State secrets and commercial secrets, or inspectorate shall be given administrative sanctions by the superior financial sector; for illegal exercise of authority, supervised the legitimate interests of entities or individuals caused damage, compensation shall constitutes a crime, criminal responsibility shall be investigated according to law.
                                      Sixth chapter supplementary articles article 24th of this approach, since as of March 1, 2003.