Article 1 In order to ensure that the audit and supervision of the budget implementation at all levels and other financial revenues and expenditures in this province are carried out in accordance with the law, these measures are formulated according to the Audit Law of the People's Republic of China, with reference to the Interim Measures for Audit and Supervision of the Implementation of the Central Budget, and combined with the actual situation of this province. Article 2 Audit institutions at all levels shall, respectively, under the leadership of governors, mayors, county heads, district heads and audit institutions at the next higher level, conduct audit supervision over the budget implementation and other financial revenues and expenditures at the corresponding level, and the authenticity, legality and benefits of the budget implementation, final accounts and other financial revenues and expenditures of governments at lower levels. Article 3 The main contents of auditing and supervising the budget implementation at the corresponding level are as follows:

(a) the financial sector in accordance with the budget approved by the people's Congress at the corresponding level to the various departments to approve the budget, budget implementation, budget adjustment and budget revenue and expenditure changes in the implementation process;

(two) finance, taxation and other tax collection departments, in accordance with the relevant provisions of the state and the province, timely and fully collect the tax income, state-owned assets income, special income and other income and other budget income at the corresponding level;

(three) the financial sector in accordance with the approved annual budget and plan, budget levels and procedures, the actual progress of the use of funds, the allocation of budgetary expenditure funds;

(four) the financial department shall, in accordance with the relevant provisions of the state and the province and the financial management system, allocate funds to subsidize the lower-level financial expenditure and handle the settlement;

(five) the financial department in accordance with the relevant provisions, the management of domestic and foreign debt service;

(six) the departments at the same level to implement the annual expenditure budget and financial system, as well as the relevant economic construction and career development; The turn-over of budgetary revenues of departments and units with the task of turning over budgetary revenues;

(seven) the state treasury at the same level shall, in accordance with the relevant provisions, handle the receipt and withdrawal of budgetary revenues and the allocation of budgetary expenditures;

(eight) other income and expenditure in the implementation of the budget. Article 4 The main contents of auditing and supervising other financial revenues and expenditures at the corresponding level include:

(a) the financial sector management of extrabudgetary funds, financial compensation for the use of funds and other funds, the balance of income and expenditure;

(two) the income and expenditure and balance of the management and use of extrabudgetary funds by various departments at the same level. Article 5 Audit institutions shall avoid unnecessary repeated audits in the audit process. The contents listed in the audit opinion issued by the auditing organ at a higher level shall not be audited by the auditing organ at a lower level; Audit institutions at lower levels shall submit audit opinions to audit institutions at higher levels in a timely manner. Article 6 Audit institutions shall conduct audits or audit investigations on issues related to the overall financial work of the people's governments at lower levels, such as the implementation of budget and tax laws and regulations, the allocation and use of financial subsidies at higher levels, and the management and use of extra-budgetary funds and other financial funds. Article 7 Audit institutions shall audit the financial revenue and expenditure at the corresponding level by means of on site audit or service audit, which can be implemented by stages within the prescribed time limit. For specific matters in financial revenue and expenditure, special audits or special audit investigations shall be organized in time. Article 8 Audit institutions shall submit a report on the audit results of the fiscal revenue and expenditure of the previous year to the people's government at the corresponding level and the audit institutions at higher levels within the prescribed time limit.

Audit institutions shall, in accordance with the arrangements of the Standing Committee of the people's congress at the corresponding level and entrusted by the people's government at the corresponding level, submit an audit report on the fiscal revenue and expenditure of the previous year to the Standing Committee of the people's congress at the corresponding level every year. Article 9 The financial and taxation departments and other relevant departments shall provide relevant information to the audit institutions according to the provisions of national laws and regulations and the requirements of the audit institutions.

Audit institutions shall notify the people's governments at lower levels one week in advance of the information needed for the budget implementation and final accounts audit or audit investigation of the people's governments at lower levels. Article 10 Audit institutions shall, within the scope of their statutory functions and powers and in accordance with relevant regulations, issue audit opinions or make audit decisions on acts that violate laws, regulations and rules in organizing budget implementation and other financial revenues and expenditures at the corresponding level, and make corrections within a time limit. When necessary, it shall put forward opinions on handling and punishment to the relevant competent authorities.

Audit institutions shall supervise the implementation of audit decisions and the adoption of audit recommendations. If they fail to implement audit decisions within the time limit or refuse to adopt audit recommendations without justifiable reasons, they shall report to the people's government at the corresponding level and request the relevant departments to give administrative sanctions to the person directly responsible or the relevant person in charge. Article 11 If the normative documents related to fiscal revenue and expenditure issued by the finance and taxation departments and other departments of the people's government at the corresponding level conflict with the relevant laws, regulations and rules or are inappropriate and should be corrected or improved, the auditing organ may put forward suggestions for handling them and report them to the people's government at the corresponding level for examination and decision. Article 12 If an auditee disagrees with the audit opinion issued by an audit institution or the audit decision made, it may lodge a complaint with the audit institution, the people's government at the same level or the audit institution at a higher level, and the organ that receives the complaint shall handle it seriously and give a written reply. Thirteenth in violation of the provisions of the Audit Law of the People's Republic of China, refusing or obstructing the audit inspection, the audit institution shall order it to make corrections, and may give it a warning in informed criticism. If it refuses to make corrections, it shall be investigated for responsibility according to law.