Zhengzhou Municipal Finance Supervision And Inspection Methods

Original Language Title: 郑州市财政监督检查办法

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(November 15, 2002, Zhengzhou city, the people's Government of the 19th General meeting on November 20, 2002 released Zhengzhou municipal people's Government, the 113th) first to strengthen financial supervision, maintain financial order, according to the relevant laws and regulations, combined with the municipality, these measures are formulated.
    Financial supervision and examination in these measures in article, refers to the financial Department of the State organs, public organizations, enterprises, institutions and other organizations in the implementation of budgetary, tax, finance, accounting and inspection of State-owned capital management and other matters.
    Article outside the municipal budget revenue and expenditure related to, accept the financial management of departments and units, are subject to financial supervision and examination.
    Part IV financial Department of the people's Governments at various levels in accordance with the financial management system and financial affiliation with the competent financial supervision and inspection work within their respective administrative areas, superior in accordance with the needs of the financial sector shall be responsible for the supervision and inspection matters can be delegated to subordinate the financial sector, which can correspond to the lower-level financial departments are responsible for monitoring the implementation of supervision and inspection.
    Financial departments at all levels of the financial supervision agency-specific implementation of financial supervision and inspection.
    Auditing, price, taxation, industry and commerce administration departments and financial institutions shall, within their respective mandates, in collaboration with finance departments in financial supervision and inspection work.
    V people's Governments at various levels should strengthen leadership on financial supervision and inspection work.
    Financial departments should regularly send to the people's Government and the report of the financial Department of the people's Governments at a higher level of financial supervision and inspection work. Sixth article financial supervision check including following content: (a) budget prepared, and implementation, and adjustment and accounts situation; (ii) budget income of levy reconciliation paid situation; (three) Government sex Fund procedures fee and tax back library situation; (four) budget income of storage, and divided, and left solutions, and back pay and budget spending of allocated situation; (five) budget funds using and the management situation; (six) special funds, and Government external debt, and bonds turned loan funds using and the management situation; (seven) budget outside funds payments and management situation; (eight) State-owned funding
    Yield revenue management, (IX) State property and State-owned equity management; (j) implementation of government procurement (11) the implementation of the financial and accounting system and accounting information quality (12) other matters stipulated by laws and regulations.
    Article seventh according to the financial management needs of the financial sector to determine annual financial supervision and inspection plans, planned financial supervision and inspection according to superior financial departments unified deployment or found in the day-to-day financial management of problems available for immediate implementation of financial supervision and inspection.
    Auditing organs of the units under inspection when financial revenue and expenditure have been audited or are implementing the audit except in accordance with the unified arrangement by the financial Department of special inspection, supervision and inspection agencies no longer to enforce the financial supervision and inspection.
    Article eighth financial supervision should be combined with the daily finance, financial management, take special inspection, examination and other means.
    Nineth fiscal supervision in financial supervision and inspection agencies, should be given to the units under inspection by 3rd notice of financial supervision and inspection of financial supervision authorities prior notice given to the units under inspection to check for effectiveness checks had obvious adverse effects, letters may be issued before the appropriate time.
    Notice of financial supervision and examination shall include the following: (a) the name of the inspected unit, (ii) checking the basis, scope, content, and time; (c) the specific requirements of the units under inspection with the check work and (iv) head of the inspection team and member lists. Article tenth of financial supervision shall form the unit.
    Inspection team leader accountability system into practice, leader of responsible check the quality of work and financial reports.
    11th when conducting supervision and inspection of the unit, the units under inspection shall provide and check related material shall not be concealed or destroyed.
    Inspection Unit can refer to or copy the relevant material, and reserves the right to request units under inspection and associated personnel will check the matter relates to a description of the problem.
    12th fiscal supervision and inspection personnel shall abide by the confidentiality provisions of the State in check, keep confidential the business secrets of the units inspected and technical know-how.
    Article 13th after the end of financial supervision and inspection, the inspection team shall submit to the financial supervision and inspection bodies a written inspection reports, financial supervision and inspection bodies according to the report, pursuant to the relevant laws and regulations, inspection findings.
    14th units under inspection violations of financial laws, rules and regulations, in accordance with relevant laws, regulations and rules by the financial sector made a decision.
    Before making a decision on the financial sector, should inform notice served to the inspected unit, inform the inspected units make a decision on the facts, grounds, and basis and inform the requested statement, defence or the right to hold a hearing.
    15th financial sector should be to deal with decision in writing to the unit under inspection, the written decision, take effect from the date of delivery.
    Decisions relating to tax, the financial sector should be copied to the tax authorities the written decision.
    16th financial sectors to make treatment decisions, require relevant departments and units to assist in the implementation of, and to the departments and units concerned shall issue a notice for assistance in the implementation of related departments and units should assist in the implementation of, and will assist in the implementation of informed financial sectors.
    17th in financial supervision and examination sector budget income is found in violation of the relevant provisions, without reduction, exemption, and enlistment are withheld, misappropriated, refunds of revenue, by rectification of the financial sector; it fails to mend, and recommends that the relevant authorities according to law.
    Article 18th units inspected false impersonation, fraud or misuse, interception, misappropriation of funds, financial supervision and examination institutions should be ordered to pay back overdue return and submit them to the financial department line of reducing the allocation of appropriate financial resources.
    Article 19th in financial supervision and inspection units are found during inspection of illegal income, be ordered to refund by the financial sector; unable to return, be collected; any expenditure, be recovered.
    20th the units under inspection acts in violation of laws, rules and regulations, are required by law to other departments, financial departments should be transferred to other departments according to law.
    Article 21st inspection unit personnel refuse or obstruct the financial supervision and inspection agencies or persons conducting supervision and inspection, public security organs in accordance with the People's Republic of China public security management punishment regulation punishment. 22nd financial sector financial supervision and inspection according to law after the decision, the unit under inspection may apply for administrative reconsideration or administrative proceedings, review and during the proceedings, do not stop execution of the decision.
    But except for the reconsideration organ or the people's Court decided to suspend the.
    23rd units under inspection shall be in accordance with the financial supervision and inspection of processing time for decision will be put in storage the amount turned over to the State Treasury or special accounts, fails to pay the financial authorities may request the people's Court for compulsory execution concerning taxes, collected by the tax authorities as finished. 24th the units under inspection acts in violation of financial laws, rules, regulations, financial departments directly responsible shall be investigated for managers and persons of administrative responsibility, or rescission of Accountants accounting accounting technical qualification, cancel and dismiss accounting functions, should draw up financial supervision and inspection proposals, forwarded to the competent authorities.
    The competent organ shall make a decision in a timely manner, process the results and notify the financial sector; suspected of constituting a crime, transferred to judicial organs for handling. 25th article financial sector, and financial supervision check institutions and staff in implementation financial supervision check in the, shall not accept was check units of gift, and paid, and welfare treatment, shall not in was check units claims costs, shall not participate in was check units arrangements, and organization or paid costs of hosted, and entertainment, and tourism, and visits, activities, shall not in was check units for himself, and relatives or other personnel seek self-interest.
    To abuse their powers, neglect their duties, favoritism, to reveal the secret, given administrative sanctions by the relevant authorities constitutes a crime, criminal responsibility shall be investigated according to law.
                                                                                  26th article this way come into force on January 1, 2003.

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