Key Benefits:
(Reviewed at the 19th ordinary meeting of the People's Government of the State of 15 November 2002, No. 113 of 20 November 2002) Article 1 establishes this approach in the light of the prevailing circumstances in the city, in order to strengthen financial oversight inspections and maintain order. The financial oversight inspection referred to in this approach refers to inspections carried out by the financial sector in accordance with the law on matters such as the execution of budgets, taxes, finance, accounting, State capital base management. Article 3 is subject to financial oversight inspections in relation to income and expenditure at all levels of the city and the sectors and units that receive financial management. Article IV. The financial sector of the people at all levels, in accordance with the financial management system and the financial reporting inspection in the current administration area, may be entrusted to the lower-level financial sector in accordance with the needs of the work by the superior financial sector in accordance with the supervision inspection. The financial oversight inspectorate, affiliated to the financial sector at all levels, implements financial oversight inspections. The relevant departments and financial institutions, such as audit, price, tax, business administration, should, within their respective responsibilities, perform financial oversight inspections in conjunction with the financial sector. Article 5 Governments at all levels should strengthen the leadership of financial oversight inspections. The financial sector should report regularly to the Government of the people at the current level and the financial sector at the highest level on financial oversight. Article 6. Financial oversight inspections include the following: (i) Budgeting, implementation, adjustments and accounts; (ii) Difference on budgetary income; (iii) Governmental Fund charges and tax refunds; (iv) The collection, division, retention, repayment and allocation of budgetary expenditures; (v) Use and management of budgetary funds; (vi) Specific funds, Government external debt, use and management of national debt transfers; (vii) The income and expenditure of extrabudgetary funds and their management; (viii) Management of State-owned asset proceeds; (ix) State property rights and the management of State authority; (x) Government procurement implementation; (xi) Implementation of the financial accounting system and quality of accounting information; (xii) Other matters under the law, legislation and regulations. Article 7. The financial sector, in accordance with the financial management requirement, determines the annual financial supervision inspection plan, which is planned to carry out a financial oversight inspection, can organize financial oversight inspections in accordance with the salient problems identified in the harmonized deployment or day-to-day financial management process of the superior financial sector. The auditor has no longer carried out financial oversight inspections against the inspectorate in addition to the specific inspection conducted in accordance with the financial sector. Article 8. Financial oversight inspections should be carried out in conjunction with the day-to-day financial, financial and balance-of-payment management, with specific inspections, integrated inspections and other modalities. Article 9. The financial supervision inspection body shall carry out a financial supervision inspection notice to the inspectorate by three times, and the financial supervision inspection body considers that the notice of the inspection to be issued before the inspection unit has a clear adverse effect on the effectiveness of the inspection. The notice of financial oversight shall include the following: (i) The name of the inspectorate; (ii) The basis, scope, content, manner and time of inspection; (iii) Specific requirements for the collaboration of the inspection units; (iv) List of chiefs and members of the Unit. Article 10 Implementation of financial oversight inspections should form the inspection team. The inspection team was responsible for the quality of the inspection and the financial inspection reports submitted. Article 11. When the inspection team exercises oversight inspections, the inspectorate shall provide material relating to inspection matters in practice without concealment or destruction. The inspection team may consult or replicate the relevant material and have the right to request clarifications from the inspection units and associated personnel on the issues covered by the inspection. Article 12 Financial supervisors should comply with the State's provisions on confidentiality and preserve the commercial secrets and technical secrets of the inspectorate. After the conclusion of the financial supervision inspection, the inspection team shall submit a written inspection report to the financial oversight inspectorate, and the financial supervision inspection body, in accordance with the inspection reports, shall make the findings based on the relevant laws, regulations. Article 14. The inspectorate is in breach of the provisions of the law, regulations, regulations and regulations, and is governed by the financial sector in accordance with the relevant laws, regulations and regulations. Prior to the decision-making process, the financial sector shall communicate to the inspectorate the facts, rationales and bases of the decision taken by the inspectorate and inform it of its right to request statements, petitions or to hold hearings. Article 15. The financial sector shall transmit the decision to the inspectorate, which shall enter into force. The processing of decisions involves taxation, and the financial sector shall transmit the decision to the tax authorities. Article 16 deals with decisions taken by the financial sector that require the assistance of the relevant departments and units, and letters of assist should be sent to the relevant departments and units; the relevant departments and units should assist in implementation and inform the financial sector of the implementation. Article 17 found a violation of the relevant provisions by the budget revenue collection department in the course of the financial supervision inspection, with the unauthorized removal, exemption, suspension and interception, misappropriation, refund of budgetary revenues, and the conversion of the period of time by the financial sector, which was not later rectified, and recommended that the authorities be treated in accordance with the law. Article 18 has been reported by the inspection unit to take over, deceive or crowd, detain and misappropriate financial funds, and the financial supervision inspection body should be responsible for the period of time; and the financial sector has been requested to reduce the disbursement of the corresponding financial funds. Article 19 found that the inspector had the proceeds of the violation in the course of the financial supervision inspection, which was returned by the financial sector; that it was not possible to return; and that it was recovered against the proceeds of the violation. Article 20 is a breach of the laws, regulations and regulations by the inspectorate, which requires the treatment of other sectors by law, and the financial sector should be transferred to other sectors to be treated in accordance with the law. Article 21, which is rejected by the inspectorate and obstructs the supervision of the financial supervision inspectorate or personnel, is punished by the public security authorities in accordance with the Regulations on the Safety and Security of the People's Republic of China. The second article does not stop the implementation of the decision after the financial supervision of the processing of decisions by law, upon application by the inspectorate for administrative review or administrative proceedings. However, the review body or the People's Court decided to cease implementation. Article 23 shall be taken into account by the inspectorate in accordance with the time specified in the financial supervision of the processing decision shall be credited to the sum of the collateral or to the concerned holder, which is lately unpaid, and the financial sector may apply to the enforcement of the People's Court; the tax collection shall be collected by the tax authorities. Article 24 of the Act of the inspectorate in violation of financial laws, regulations, regulations and regulations, the financial sector considers that the executive responsibility of the competent and direct responsible person with direct responsibility should be held in accordance with the law, or the suspension of the accounting certificate of the accounting officer, the removal of the qualifications of the accounting technology function and the transfer of the proposal for a financial oversight examination to the competent organ concerned. The competent organ concerned should take prompt decisions in accordance with the law and communicate the results in writing to the financial sector; they are suspected of constituting a crime and transferred to the judiciary. Article 25. The financial sector, the financial supervision inspectorate and its staff shall not be subject to the gifts, compensation, welfare treatment of the inspector's unit and shall not be paid at the expense of the inspector's unit, organization or payment of the royalties, recreation, tourism, travel visits, etc., and shall not be taken privately by the inspector's own, friend or other personnel. (b) The criminal responsibility of the law is criminalized by the relevant authorities for abuse of authority, forys of negligence, forcible fraud, forcible secret. Article 26 |
