Article 33 Governments at all levels and relevant departments, in accordance with the division of responsibilities, the implementation of the national key supervision, the provincial and municipal regular inspections, the county level often self-inspection, one level to grasp the level, layer by layer to grasp the implementation, and to promote the implementation of the Nutrition Improvement Program is open and transparent, and clean operation.

Local governments at all levels should establish a system of accountability, and formulate special supervision and inspection methods to supervise the implementation of the Nutrition Improvement Program throughout the entire process.

Article 34 Supervision and inspection methods.

The combination of daily supervision and inspection and special supervision and inspection, and the combination of internal supervision and inspection and external supervision and inspection shall be adopted to carry out supervision and inspection in the whole process, in an all-round way, and on a regular basis.

(I) Daily supervision. The relevant departments and schools to the system (unit) to fulfill their work responsibilities to carry out supervision and inspection. Education Supervision Department to the implementation of the Nutrition Improvement Program as an important part of the work of regular supervision; audit departments on the management and use of funds for audit supervision; supervision departments of the relevant functional departments to carry out their work responsibilities to supervise the situation.

(ii) Specialized supervision. Under the leadership of the government at all levels, led by the Office of Student Nutrition at all levels, the organization of the relevant departments to carry out regular or irregular focus on the implementation of nutrition improvement plan supervision and special inspection.

(3) supervision by the National People's Congress and the Chinese People's Political Consultative Conference. Local governments at all levels should take the initiative to report the implementation of the Nutrition Improvement Program to the National People's Congress and the Chinese People's Political Consultative Conference at the same level to accept supervision.

(iv) Social supervision. Localities should set up students, parents, teachers' representatives and representatives of all walks of life *** with the composition of the supervision group, set up a report telephone and public opinion box, widely accepted social supervision.

Article 35 Supervision and inspection focus.

Supervision and inspection focus on food safety, financial security and fulfillment of duties, the main contents include:

(a) food safety.

1. Whether to establish and implement the access and exit mechanism for feeding.

2. Whether the feeding unit for food service license.

3. Whether the catering unit food service workers have health certificates, whether required to receive relevant training.

4. Whether the suppliers of bulk food and raw and auxiliary materials are determined through public bidding, centralized purchasing, and designated procurement, and whether the procedures are compliant with the law.

5. Food procurement, storage, processing, supply and other aspects of compliance with relevant laws and regulations and standards.

6. Whether the mode of feeding selected by the school is scientific, whether the food mix is reasonable, whether the food meets the nutritional needs, and whether a nutritional monitoring and evaluation system has been established.

7. Whether the emergency plan for food safety accidents has been formulated, whether food safety accidents have occurred, whether the accidents have been dealt with in a timely and effective manner, and whether the responsibility of the relevant units and personnel has been ascertained.

(ii) Financial safety.

1. Whether the annual budget is issued in a timely manner, and whether the allocation of funds is in line with the relevant provisions of the financial treasury management.

2. Whether the funds are earmarked for specific purposes, and whether there is any problem of retention, retention, squandering, misappropriation, arbitrage, misrepresentation and fraudulent claims.

3. Whether there are false expenditures, white-checked accounts, false accounting documents and large cash payments.

4. Whether the items included in the scope of government procurement are in accordance with the procedures.

5. Whether the balance of funds is utilized and managed according to regulations.

6. Whether the costs of salaries of personnel employed by the cafeteria and the purchase of equipment and facilities are included in the local budget, and whether they are squeezed out of the school's public funds.

7. Whether the implementation of the relevant tax exemptions and preferential policies in accordance with the regulations.

(C) fulfillment of duties.

1. Whether the leading role of the government has been implemented.

2. Whether the relevant functional departments strictly fulfill their duties, and whether supervision and management are standardized.

3. Whether the leading group and working organization of the Nutrition Improvement Program have been established, whether there are special personnel in charge of daily work, and whether there are necessary office conditions and working funds.

4. Whether to establish and improve the relevant working mechanism, the leading group members of the phenomenon of shirking responsibilities.

5. Whether the rules and regulations are sound, whether the local supervision and management methods have been formulated, and whether they are effectively implemented.

6. Whether the implementation of the Nutrition Improvement Program is regularly followed up and inspected.

7. Whether problems arising during the implementation of the Nutrition Improvement Program are rectified in a timely and effective manner, and whether the responsibilities of the relevant personnel are pursued.

Article 36 Handling and Accountability.

Local governments at all levels and relevant departments and their staff in the implementation of nutrition improvement program in the process of violations of law and discipline, in accordance with the relevant provisions of accountability; suspected of committing a crime transferred to the judicial organs in accordance with the law.