The procurement of seedlings for rural revitalization projects requires auditing. All agricultural projects require auditing. Agricultural special fund auditing is a review and inspection of the rationality, compliance and effectiveness of the acquisition, use and management of special funds for agricultural enterprises. The following are the main contents of the audit of agricultural special funds.

1. Whether investments within the national plan, special funds allocated by the central fiscal budget (including the competent departments), and local fiscal matching funds are allocated in full and in a timely manner in accordance with national regulations.

2. Whether the investment direction of the project funds is reasonable, whether the use of funds is legal and legal, and whether the funds are earmarked for special purposes. Are there any problems such as extrusion, misappropriation, interception, transfer, loss and waste?

3. The implementation and completion of the construction project plan (agreement), whether there are any unauthorized changes to the project plan, whether there are any problems such as exceeding the plan, exceeding the standards, exceeding the area, exceeding the budget, and randomly engaging in unplanned projects.