The budget execution audit of the Market Supervision Administration is an important task, aiming to ensure the compliance, effectiveness and economy of the use of budget funds.
1. Audit Objectives
The main objectives of the budget execution audit of the Market Supervision Administration are to evaluate the budget implementation, ensure the compliance of the use of budget funds, and prevent the misuse or waste of budget funds. . At the same time, the audit also focuses on the efficiency of the use of budget funds, promotes the maximization of the efficiency of use of funds, and improves the ability of market supervision and management departments to perform their duties.
2. Audit content
The audit situation covers the integrity of budget revenue, the compliance of budget expenditures, and the efficiency of budget execution. During the audit process, the actual implementation of each budget account needs to be verified one by one, focusing on large-amount fund expenditures and the use of project funds. In addition, the audit also needs to focus on the rationality of budget preparation and the compliance of budget adjustment procedures.
3. Audit methods
When auditing the budget execution of the Market Supervision Administration, methods such as file review, on-site investigation, and questioning of relevant personnel are usually used. Auditors need to have a comprehensive understanding of the budget implementation, conduct an in-depth analysis of the problems found, and put forward rectification opinions and suggestions.
IV. Application of audit results
The audit results will serve as an important basis for the Market Supervision and Administration Bureau to improve budget management and strengthen internal control. For problems discovered in the audit, the market supervision and management department should carefully analyze the reasons, formulate rectification measures, and report the rectification situation to the audit agency in a timely manner. At the same time, the audit results will also serve as a reference for government decision-making, budget preparation and budget execution supervision.
In summary:
The budget execution audit of the Market Supervision Administration is an important task, aiming to ensure the compliance, effectiveness and economy of the use of budget funds. Through audits, problems existing in budget implementation can be discovered, rectification opinions and suggestions can be put forward, and market supervision and management departments can better perform their functions. The application of audit results will also provide important reference for government decision-making, budget preparation and budget execution supervision.
Legal basis:
"Audit Law of the People's Republic of China"
Article 16 stipulates:
Audit agencies Conduct auditing and supervision on the implementation of the budget at the same level and other fiscal revenue and expenditures, and submit audit results reports to the people's government at the same level and the audit agency at the next higher level.
"The Budget Law of the People's Republic of China"
Article 72 stipulates:
The financial departments of governments at all levels are responsible for supervising and inspecting the Prepare and implement the budget of the department and its affiliated units, and report the budget implementation status to the government at the same level and the finance department of the government at the next higher level.
"Market Supervision and Administration Law of the People's Republic of China"
Article 6 stipulates:
The market supervision and administration department shall perform its duties in accordance with the law and strengthen supervision of Supervision and management of market activities, protecting fair market competition, maintaining market order, and promoting healthy market development. Market supervision and management departments should strengthen coordination and cooperation with other relevant departments to form a joint regulatory force.