Regulations on Fiscal Supervision in Hunan Province (Exposure Draft)

Chapter I General Provisions

Article 1 Purpose and Basis In order to regulate the behavior of fiscal supervision, strengthen financial management, maintain financial order, and safeguard the safe, standardized, and effective use of financial funds, in accordance with the "Chinese People's **** and the State Budget Law", "Chinese People's **** and the State Accounting Law", the State Council Regulations on Penalties and Sanctions for Fiscal Violations" and other relevant laws and administrative regulations, combined with the actual situation in this province, the formulation of these regulations.

Article II Scope of application of these regulations shall apply to the administrative region of the province's financial supervision activities.

The financial supervision referred to in these regulations, refers to the people's government at or above the county level, the financial sector according to law on the state organs, social organizations, enterprises and institutions and other organizations involved in financial, financial and accounting matters for supervision activities.

Township financial institutions to implement financial supervision, the application of "Hunan Province, township financial management regulations" relevant provisions.

The third principle of supervision of the implementation of financial supervision, should follow the legal, objective, open and fair principles, adhere to the combination of supervision and service, adhere to the combination of pre-, during and post-supervision, covering all the financial funds and financial operation of the whole process.

Article IV of the government's responsibilities people's governments at or above the county level should strengthen the leadership of financial supervision, establish and improve the financial supervision mechanism to support the financial sector to fulfill their supervisory responsibilities in accordance with the law.

People's governments at or above the county level shall report to the standing committee of the people's congress at its level on financial supervision, and accept its supervision.

Article V supervision system of people's governments at or above the county level, the financial sector should be in accordance with the financial management system, financial affiliation of financial, financial and other matters of supervision; in accordance with the administrative area of accounting matters.

The higher people's government departments of finance should strengthen the supervision of the lower people's government departments of finance guidance; lower people's government departments of finance should be timely supervision of the major problems found in the people's government and the higher people's government departments of finance report.

Article VI of the information construction of the people's governments above the county level, the financial sector should strengthen the financial supervision of information construction, the use of financial, tax, audit and other management information platform, to establish and improve the financial supervision network system, and gradually realize the supervision of data collection, analysis, early warning information.

Article VII of the departmental collaboration of the people's governments above the county level, the financial sector should strengthen the tax, audit, supervision and other departments of communication and collaboration, the relevant departments have made investigations, inspections, audits, and other conclusions to meet the supervision requirements, should be utilized.

Article VIII of the public reporting any unit or individual has the right to report financial, financial, accounting violations and violations of financial supervision personnel.

People's governments at or above the county level, the financial sector should be published report telephone and e-mail, the reported violations of law and timely investigation, processing, and confidentiality for the informant.

Chapter II supervision and authority

Article IX supervision of the scope of the people's governments at or above the county level, the financial sector in accordance with the implementation of the following matters of financial supervision:

(a) the departments and units of this level of budgeting, implementation, adjustment and final accounts;

(b) tax revenues, non-tax revenues, and other financial funds, such as collection and management;

(c) the financial sector, the people's governments at or above the county level shall publish a telephone number and e-mail address for reports of violations of law and investigate and deal with them in a timely manner, and keep the confidentiality of the informants. p>

(C) the establishment and use of centralized treasury collection and payment accounts and bank accounts of budgetary units;

(D) the implementation of laws, regulations, rules and policies on government procurement;

(E) the management of state-owned assets of administrative and public institutions and local financial and cultural enterprises;

(F) the implementation of the financial accounting system;

(VII) other matters stipulated by laws and regulations.

The financial departments of the provincial people's government in accordance with the law on the establishment of accounting firms and asset appraisal organizations and practice supervision.

Article 10 budgeting supervision of the people's governments above the county level, the financial sector should improve the budgeting regulations, strengthen the full-caliber budget management; establish and improve the basic expenditure quota standard system, strict project expenditure budget management.

Article 11 budgeting supervision of the people's governments at or above the county level, the financial sector should strengthen the departments and units of the people's government at this level, the audit of the draft budget to improve the accuracy of budgeting, scientific; correct the concealment of budget income and expenditure, strict control of operating expenses and buildings and other capital expenditures.

The financial department of the people's government at the next level shall review the budget submitted for the record by the government at the next level, and upon review that it is in conflict with the laws and regulations, or there are other inappropriate, the need to revoke the resolution approving the budget, it shall be to the people's government of the current level to put forward proposals for revocation.

Article 12 budget disclosure supervision of the people's governments at or above the county level, the financial department shall improve the budget disclosure system, supervise the departments, units and the people's government at this level and the financial departments of the next level of the people's government in accordance with the law to fulfill the obligation of budget disclosure.

The financial departments of the people's governments at or above the county level shall work with the confidentiality of the administrative departments to determine the budget disclosure of confidential information catalog list. In addition to the scope of the catalog list of confidential information, all other financial resources should be made public.

Article 13 performance supervision of the people's governments at or above the county level, the financial sector should strengthen the performance supervision of the implementation of budgetary expenditures, the degree of achievement of the performance objectives, performance evaluation of the quality of the work, the performance evaluation results and budgetary arrangements for the combination of tracking, found that the performance of budgetary expenditures run inconsistent with the performance objectives should be corrected in a timely manner.

The results of performance monitoring should be fed back to the budget implementation unit, and as the basis for the preparation of its next annual budget.

Article 14 of the special transfer supervision of people's governments at or above the county level, the financial department shall strengthen the special transfer of cleanup, integration, termination and other matters of supervision, improve the special transfer of regular assessment and exit mechanism, standardize the management of special transfers.

Article 15 of the fiscal preferential policies supervision of the people's governments at or above the county level, the financial sector shall, in conjunction with the tax department to establish a tax, non-tax revenue, fiscal expenditure preferential policies catalog, and regular assessment; more than the implementation of the time limit, not in line with the needs of the development or the effect of the people's government should be submitted to the people's government to stop the implementation of the timely.

Article 16 of the government debt supervision of the people's governments at or above the county level, the financial sector should be the administrative region of local government debt statistical analysis, compiled into the annual government comprehensive financial report, and reported to the Standing Committee of the People's Congress at this level and the people's government of the people's government of the higher level of the financial sector for the record.

The finance department of the people's government at the higher level shall regularly assess the risk of government debt of the people's government at the lower level, and provide early warning of the risk of high-risk areas of debt, and find that illegal acts such as borrowing outside the budget and changing the purpose of the debt to use the debt funds shall be promptly submitted to the people's government at the current level to be stopped and corrected.

Article 17 of the major investment and expenditure review and supervision of the people's governments at or above the county level, the financial sector should strengthen the review and supervision of major financial investment projects and key expenditures, improve the review and supervision of the standard system, improve the review and supervision of the methodology, and review and supervision of the results of the budgeting, fund allocation as an important basis.

Article 18 Supervisory Measures A financial department of the people's government at or above the county level to implement financial supervision, can take the following measures:

(a) access, inspection, copying and supervision of documents, accounting information, electronic data, etc.;

(b) verification of the supervision of the matter of the cash, debt, securities, physical assets;

p> (C) investigation, inquiry, verification and supervision of matters related to economic activities and their accounting;

(D) approved by the head of the unit, you can be supervised units have economic transactions with the unit inquires about the situation, you can query the financial institutions supervised by the unit's deposits;

(E) may be lost or difficult to obtain the evidence, approved by the head of the unit, can be registered first preserved. Approval of the person in charge, can be registered and preserved;

(F) other measures provided by laws and regulations.

Article 19 of the supervision measures of the people's governments above the county level, the financial sector found to be supervised by the formulation or implementation of the provisions of the relevant provisions of the state and the province, shall be corrected in accordance with law, or recommended to the competent authority to correct.

Article 20 Supervisory Measures III of the people's governments above the county level, the financial sector of the ongoing financial, financial, accounting violations, should be ordered to stop or a deadline for correction; refused to stop, correction, can be suspended according to law, or to stop the financial allocations and violations of law directly related to the amount of money allocated; has been allocated, and ordered to suspend the use.

Article 21 of the results of the public financial departments of the people's governments at or above the county level to implement the financial supervision of the administrative processing, punishment decisions and their implementation, in addition to involving state secrets, commercial secrets and personal privacy, shall be made public in accordance with the law.

Article 22 of the financial supervision found in the financial sector does not belong to the scope of responsibilities or clues, the people's governments at or above the county level, the financial sector should be transferred to the relevant departments in a timely manner in accordance with the law.

Article 23 of the financial supervisors require financial supervisors should have with the financial supervision of professional knowledge and business capacity.

Financial supervisors and supervised units or supervised matters of interest, should be avoided. Supervised units have the right to apply for interested financial supervisors to avoid. The specific circumstances and decision-making process, the relevant provisions of the Hunan Provincial Administrative Procedures.

Article 24 prohibited behavior financial supervisors to implement financial supervision, shall not have the following behaviors:

(a) beyond or abuse of supervisory powers;

(b) knowledge of financial, fiscal and accounting violations are not dealt with in a timely manner;

(c) violation of the prescribed procedures for the implementation of the supervision and inspection;

(d) disclosure of the supervisory (d) Disclosure of state secrets, commercial secrets and personal privacy known in the supervision;

(e) Solicitation, illegal acceptance of the supervised unit of property or the use of supervision to seek other private gain;

(f) Other acts prohibited by laws and regulations.

Article 25 of the obligations of the supervised unit supervised unit shall establish and improve the internal control mechanism, standardize the unit and its subordinate units of financial, financial and accounting management.

The supervised unit shall support and cooperate with the financial supervision carried out in accordance with the law, reflect the situation truthfully, and provide relevant information in a truthful and complete manner, and shall not be rejected, obstructed or delayed.

Chapter III Supervision and Inspection Procedures

Article 26 of the inspection of the implementation of the people's government at or above the county level, the financial sector can be based on the need for supervision, supervision and inspection of the supervised units.

The higher people's government departments of finance can be entrusted to the lower people's government departments of finance within its jurisdiction to implement supervision and inspection; the higher people's government departments of finance can be lower people's government departments of finance within the jurisdiction of the major financial supervision, direct implementation of supervision and inspection.

Article 27 of the plan articulation of the people's governments above the county level, the financial sector should develop an annual supervision and inspection plan, and taxation, audit, supervision and other departments of supervision and inspection plan articulation, to avoid duplication of inspection.

Article 28 of the composition of the inspection team of the people's governments above the county level, the implementation of the supervision and inspection of the financial sector, should be composed of inspection teams.

The financial sector can hire specialized agencies or personnel with expertise to assist the inspection team to carry out inspection work.

Article 29 of the notice served by the people's governments above the county level, the financial sector should be implemented in the supervision and inspection of three working days before the supervised unit to serve notice of inspection; three working days before the notice of inspection of the inspection work has an adverse impact on the approval of the person in charge of the unit, the period of time for the notice of delivery can be less than three working days.

Article 30 of the inspection process requires supervision and inspection personnel to implement the inspection should be shown law enforcement documents, and not less than two people.

Supervision and inspection personnel in the inspection of the materials obtained, the preparation of the inspection of the working draft should be the provider, the inspected unit's signature or seal; provider, the inspected unit refused to sign or seal, supervision and inspection personnel should indicate the reasons.

Before the end of the inspection work, the inspection team should check the basic situation, problems and other matters in writing to seek the views of the inspected unit. The inspected unit from the date of receipt of the written letter for comments within five working days, to put forward written comments or instructions; in the prescribed period of time without written comments or instructions, as no objection.

Article 31 of the conclusions of the inspection team should be checked at the end of the inspection work within ten working days to the financial sector to submit a written inspection report, and put forward proposals for handling.

Upon receipt of the inspection report, the financial sector should be reviewed in accordance with the law, and within thirty days of the date of receipt of the inspection report to make a decision on the handling and delivery of the inspected unit; under special circumstances, the approval of the head of the unit can be extended for twenty days.

Article 32 of the obligation to inform the people's government at or above the county level, the financial sector in the administrative processing, before making a decision on penalties, the parties shall be informed of the facts of the processing, punishment decision, the reasons and the basis, and to inform the parties of their rights under the law.

The party's statement and defense, the financial sector should be fully heard. The parties to the new facts, reasons and evidence, should be reviewed; facts, reasons or evidence established, should be adopted.

Article 33 of the remedies for the people's governments above the county level, the financial sector to make the administrative processing, penalty decisions, the parties can apply for administrative reconsideration or administrative litigation.

Article 34 reporting obligations on supervision and inspection of major financial, financial, accounting violations, the people's governments at or above the county level, the financial department shall promptly report to the people's government at their own level and the financial department of the people's government at the next level, and notify the people's government of the relevant departments at this level.

Chapter IV Legal Liability

Article 35 of the responsibility for violations of law a supervised unit of fiscal, financial and accounting violations, in accordance with the "Chinese People's **** and the State Budget Law", "Chinese People's **** and the State Accounting Law", the State Council, "Regulations on the Punishment of Fiscal Violations," and other relevant laws and regulations to give the administrative processing and administrative penalties.

Article 36 of the responsibility for violations of the second financial supervisors in violation of the provisions of Article 24 of these Regulations, by their units or the relevant departments shall be given administrative sanctions; constitutes a crime, shall be investigated for criminal responsibility.

Article 37 of the responsibility for violations of Article 25 of these regulations, the supervised unit violates the provisions of the law, refused to implement the financial supervision or not truthfully respond to the situation, provide relevant information, by the people's government at or above the county level of the financial department ordered to make corrections within a certain period of time, and given a notice of criticism; supervised units directly responsible for the supervisory personnel and other personnel directly responsible for the state staff, by their The unit or the relevant departments shall be given administrative sanctions.

Chapter V Supplementary Provisions

Article 38 of the implementation date of these Regulations shall come into force on May 27, 2000, the Ninth Hunan Provincial People's Congress Standing Committee of the sixteenth meeting of the adoption of the "Hunan Provincial Financial Supervision Regulations" shall be repealed simultaneously.