Jiangxi Province Finance Supervision

Original Language Title: 江西省财政监督办法

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(March 27, 2002, Jiangxi provincial people's Government, the 79th general meeting April 9, 2002 by Jiangxi provincial people's Government announced the 111th) first to strengthen financial management, maintaining financial order, in accordance with the relevant provisions of financial laws and regulations, combined with the facts of the province, these measures are formulated.
    Financial supervision in these measures in article, refers to the financial Department of the people's Governments above the county level (hereinafter referred to as the financial sector), in accordance with the State organs, public organizations, enterprises, institutions and other organizations (hereinafter referred to as units) enforcement of financial laws, regulations, rules and policies, as well as matters relating to local government finance for examination, treatment or punishment.
    Article units should be strictly enforced financial laws, rules, regulations and policy provisions, strengthening the management and supervision of funds, play in the use of funds benefits. Article fourth of any units and individuals in violation of financial laws, regulations, rules and policies of the Act has the right to report to the financial sector. Financial departments reporting units and individuals should be kept confidential.
    Report active personnel, shall, in accordance with the relevant provisions of the financial sector grant awards.
    Fifth article financial sector according to financial management system on following matters for supervision: (a) place budget income of levy, and spending; (ii) place Treasury handle budget income of storage, and divided, and left solutions, and back pay and budget spending of allocated; (three) budget outside funds of income, and spending; (four) financial special funds of management, and using; (five) social security funds of management, and using; (six) law should by financial sector supervision of other matters. Superior financial sector financial supervision of matters within their jurisdiction can be delegated to subordinate the financial departments, financial departments at lower levels can also monitor direct fiscal oversight matters within the jurisdiction.
    Superior financial departments subordinate financial supervision matters within the jurisdiction of the Department of Finance has implemented checks, financial departments at lower levels will not repeat screening.
    Sixth financial departments shall, in accordance with financial laws, rules, regulations and policy provisions, according to annual financial supervision and examination of the financial management need to be developed (hereinafter examination), consent of the people's Government at the Executive; or, according to the report and problems found in the day-to-day financial management of rates in check. Seventh financial sector check, shall be formed by the inspection team, 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.
    Article eighth financial inspectors should possess the following qualifications: (a) be familiar with relevant laws, regulations, rules and policies, (ii) have the relevant expertise and (iii) has some research, analysis and writing skills; (d) the other conditions stipulated by laws, rules and regulations.
    Nineth fiscal inspectors and the inspected units have a stake, and should be avoided. Tenth fiscal sector check shall, in General, to be checked before the 3rd unit served a notice of examination.
    Financial sectors think the 3rd notice given to the units under inspection to check check the effects have obvious adverse effects, check the notice may be issued by the appropriate time before the implementation of the inspection.
    11th Inspection Unit to check an inspection entity, shall show the inspection notice or check for a copy of the notice.
    12th Inspection Unit to inspect the units under inspection of budget-related documents, information, investigations, inquiries to the relevant personnel to verify assets such as cash, securities, real.
    Units under inspection shall cooperate with the financial departments to implement inspection, provide truthful information relating to the accounting vouchers, account books, accounting statements and documents and materials as well as the situation. 13th inspection according to inspection check reports to the financial sector. Before you submit your report, you should seek the views of the unit under inspection.
    Units inspected within 3 working days from the date of receipt of the inspection report, may make written comments and instructions, had not made observations within the period specified or described, regarded as no objection.
    Disagrees with the units under inspection to the inspection report, the unit should be further verified.
    Article 14th inspection report shall include the following information: (a) the basic situation of the unit under inspection, (ii) to check the scope, content, and time; (c) the matter being inspected the situation and recommendations (d) other matters in the report unit is considered to be in the financial sector; (v) comments or description of the unit under inspection.
    Inspection reports shall be signed by the head of the inspection team.
    15th financial departments Inspection Unit review of the inspection report shall, according to law, to check conclusions; there are acts in violation of financial laws, regulations, rules and policies, needs to be handled, should make a decision; requires administrative punishment, shall make a decision of administrative penalty.
    16th inspection findings in general matters, decisions and administrative penalty decision by the head of the financial department examined major inspection findings, treatment decisions and the decision on administrative penalty by the financial sector-collective or mainly responsible for the validation studies validation.
    Article 17th checks in violation of financial laws, provisions of the laws, regulations and policies, are directly responsible for the charge and the other persons needs shall be subject to administrative responsibility, and related materials must be transferred to the administrative supervision of the financial sector Department or other relevant departments according to law; a suspected crime, financial sector related materials must be promptly transferred to the judicial organs according to law.
    18th financial departments to test found in important situations and problems should be reported to the people's Governments at the corresponding level and superior financial departments in a timely manner.
    19th the financial departments to the level people's Government departments or other lower level people's Governments enacted and fiscal provisions of laws, regulations, rules and policies contradict, you can submit corrections, can also draw attention to this level shall be ordered to correct or revoked.
    Article 20th in financial supervision in the financial sector staff abuse their powers, neglect their duties, engages, shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law.
                                                                                                                              21st article this way come into force on June 1, 2002.

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