Article 1: In order to standardize the audit supervision of agricultural special funds and ensure the quality of audit work, these Measures are formulated in accordance with the "Audit Law of the People's Republic of China". Article 2 The term “special agricultural funds” as referred to in these Measures includes special agricultural expenditures arranged by the budget, special extra-budgetary agricultural funds, special policy agricultural loans, and funds used by foreign investors for agricultural projects. Article 3 The term “agricultural special fund audit” as mentioned in these Measures refers to the audit supervision carried out by auditing agencies in accordance with the law on the authenticity, legality and efficiency of agricultural special fund finance and financial revenue and expenditure. Article 4 The auditing and supervision of special agricultural funds by audit agencies shall be conducive to promoting the implementation of the national agricultural investment policy, promoting relevant departments and units to strengthen the management of special agricultural funds, improving the efficiency of fund use, and promoting the sustainable, stable and coordinated development of agriculture. Article 5 The main contents of audit supervision of special agricultural expenditures arranged by the budget:

(1) The financial department shall approve the special agricultural expenditure budget to relevant departments and units in accordance with the annual budget approved by the People's Congress situation, and the adjustment of the special agricultural expenditure budget during implementation;

(2) The financial department shall, in accordance with the approved annual budget and funding plan, budget levels and procedures, and the actual progress of the funding unit, The allocation of funds for special agricultural expenditures at the same level, and the implementation of relevant laws and administrative regulations in the final accounts of special agricultural expenditures at the same level.

(3) The financial department allocates funds to subsidize special agricultural expenditures at lower levels and handles settlement in accordance with relevant laws, administrative regulations and financial management systems;

(4) Relevant departments and units The implementation of relevant laws, administrative regulations and fiscal and financial systems in the implementation of agricultural special expenditure budgets and final accounts, as well as the formulation of fund use project plans and the allocation and use of funds in accordance with regulations;

(5) Finance The departments and relevant departments implement the paid use of funds in accordance with regulations, the legality, compliance and validity of the loan contracts signed for the paid use of funds, and the recovery of funds and the collection of fund occupation fees in accordance with relevant policies and contract provisions. situation, the distribution and use of recovered funds and collected fund occupation fees in accordance with regulations;

(6) Project plan completion status and fund use efficiency. Article 6 The main contents of the auditing supervision of special funds for extra-budgetary agriculture by audit agencies:

(1) The financial department and relevant departments shall establish extra-budgetary agricultural funds in accordance with relevant laws, administrative regulations and relevant provisions of the financial department. The situation of special funds;

(2) The financial department and relevant departments formulate fund use project plans and allocate and use funds in accordance with relevant laws, administrative regulations and relevant provisions of the financial department;

(3) The financial department and relevant departments implement paid use of funds in accordance with regulations. The legality, compliance and validity of the loan contracts signed with funds for paid use shall be recovered in accordance with relevant policies and contract provisions. The situation of funds and fund occupation fees collected, and the distribution and use of recovered funds and fund occupation fees collected in accordance with regulations;

(4) Project plan completion status and fund use efficiency. Article 7 The main contents of audit supervision of policy-based agricultural special loans by audit agencies are:

(1) The situation of the central bank issuing loan plans in accordance with relevant national policies;

(2) Relevant specialized banks issue loan plans and formulate loan project plans in accordance with relevant policies, laws, administrative regulations, central bank loan plans and agricultural special loan management systems;

(3) Relevant specialized banks issue loans in accordance with regulations , the use of the loan, the legality, compliance and validity of the signed loan contract, the recovery of the loan and the collection of interest in accordance with the loan contract, and the continued use of the recovered loan in accordance with regulations;

(4) The implementation of interest discounts on loans that are subject to interest discounts in accordance with regulations;

(5) The completion of project plans and the benefits of loan use. Article 8 Audit agencies at all levels shall audit the special agricultural expenditures and extra-budgetary agricultural special funds arranged in the budget at the same level in accordance with the law.

Special policy agricultural loans shall be audited by the National Audit Office; the National Audit Office may also authorize local audit agencies to conduct audits in accordance with the law.

Article 9 Major issues related to the implementation of national agricultural input policies by superior audit agencies regarding the budget execution and final accounts of special agricultural expenditures at lower levels, the allocation and use of special agricultural expenditure funds by subordinates from the higher level's fiscal subsidies, and the management and use of special extra-budgetary agricultural funds at lower levels , conduct audits or audit investigations in accordance with the law. Article 10: The auditing agencies shall conduct auditing and supervision of special agricultural funds. In addition to auditing the departments and units that manage special agricultural funds in accordance with the law, they shall also carry out focused random inspections of units that use special agricultural funds. Article 11: When auditing and supervising agricultural special funds, auditing agencies shall implement audit project planning management in accordance with the "Regulations on the Management of Audit Project Plans by Auditing Agencies". Article 12: Audit agencies shall conduct audit supervision in accordance with audit procedures, and handle fiscal and financial revenue and expenditure violations found in violation of state regulations in accordance with relevant laws, regulations and rules. Article 13: The audit agency shall write a comprehensive audit report on the audit of special agricultural funds and submit it to the audit agency at the next higher level.

The comprehensive audit report shall truthfully reflect the basic situation of the audit work of agricultural special funds by the audit agency at the same level and the lower-level audit agency, the overall evaluation of the investment, management and use of special agricultural funds, the investment, management and management of special agricultural funds. and the main problems existing in their use and their solutions, analysis and suggestions on macro-control issues of agricultural input policies, etc.