Article 1 In order to strengthen the audit supervision of local budget execution and other financial revenues and expenditures, and promote strict budget management of all levels and departments (including directly affiliated units, the same below), these measures are formulated in accordance with the Interim Measures for Audit Supervision of Central Budget Implementation and relevant laws and regulations, combined with the actual situation of this province. Article 2 Audit institutions at all levels, under the leadership of the chief executive of the people's government at the same level and the audit institutions at the next higher level, shall, in accordance with the provisions of the law, conduct audit supervision over the budget implementation at the same level and other financial revenues and expenditures, as well as the budget implementation at lower levels and the authenticity, legality and effectiveness of final accounts. Article 3 Auditing the implementation of the budget at the corresponding level shall be conducive to the management of financial revenue and expenditure by the people's government at the corresponding level and the supervision of the Standing Committee of the people's congress at the corresponding level on the implementation of the budget at the corresponding level and other financial revenue and expenditure; It is conducive to promoting the financial, taxation and other departments at the same level to effectively exercise their budget management functions and powers according to law; It is conducive to the legalization of financial revenue and expenditure audit and supervision. Article 4 The main contents of auditing and supervising the budget implementation at the corresponding level are:

(1) The financial department shall, in accordance with the budget approved by the people's congress at the corresponding level, verify the lump sum budget and issue the special expenditure budget, the adjustment in budget implementation and the changes in budget revenue and expenditure to all departments at the corresponding level;

(II) The collection of budgetary revenues such as tax revenue, state-owned assets income, special income and other income by the departments of finance and local taxation at the corresponding level in accordance with relevant laws and regulations and the relevant provisions of the finance and taxation departments of the State Council and the provincial people's government;

(three) the financial sector in accordance with the approved annual budget, plan, budget levels and funding procedures, the allocation of funds for the budget expenditure at the corresponding level;

(four) the financial department at the corresponding level shall, in accordance with the provisions of relevant laws, regulations, rules and financial management system, handle the allocation of subsidy funds and settlement matters of the people's governments at lower levels;

(five) the financial department at the same level shall, in accordance with the relevant provisions of the state, manage the debt service of foreign loans;

(six) the departments at the same level to implement the annual expenditure budget and related economic construction and career development, and the departments and units that have the task of turning over the budget revenue;

(seven) according to the relevant provisions of the state, the state treasury at the corresponding level receives, divides, stays and allocates budgetary expenditures;

(eight) the implementation of financial regulations and systems by various departments at the same level, the implementation of measures to increase revenue and reduce expenditure, and the balance of fiscal revenue and expenditure. Article 5 The main contents of auditing and supervising other financial revenues and expenditures at the corresponding level are:

(a) the financial department at the same level in accordance with the relevant laws and regulations and the relevant provisions of the the State Council Municipal Finance Department and the provincial people's government, the management and use of extrabudgetary funds, financial compensation for the use of funds;

(two) the relevant departments at the same level in accordance with the relevant laws and regulations and the relevant provisions of the financial department of the State Council and the provincial people's government, the management and use of extrabudgetary funds;

(three) other financial funds in accordance with the relevant provisions of the implementation of special management. Article 6 Audit institutions at all levels shall conduct audits or audit investigations on issues related to the overall situation of financial work, such as the implementation of national financial laws and regulations, the understanding of higher-level income, the allocation and use of higher-level financial subsidies and the management and use of extra-budgetary funds at the same level, etc. by the people's government at the next lower level in budget implementation and final accounts. Article 7 Audit institutions shall follow the following procedures when auditing the budget implementation at the corresponding level:

(a) to audit the budget implementation and other financial revenues and expenditures in the first half of this year in August every year, and organize special audit investigations in time for specific matters in budget implementation;

(two) in the first quarter of the following year, audit the budget implementation and other financial revenues and expenditures in the second half of the previous year, and submit an audit report on the budget implementation and other financial revenues and expenditures of the previous year to the people's government at the corresponding level and the auditing organ at the next higher level;

(3) Audit institutions of provinces, cities and counties (districts) shall, in accordance with the arrangement 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 to the Standing Committee of the people's congress at the corresponding level an audit report on the budget implementation and other financial revenues and expenditures of the previous year. Article 8 Finance, local taxation and other departments at all levels shall submit the following materials to audit institutions at the same level:

(a) the budget approved by the people's congress at the corresponding level, the lump sum budget and special expenditure budget approved by the financial department to the departments at the corresponding level, the lump sum budget and special expenditure budget approved by the departments at the corresponding level to their subordinate units, and the annual tax plan at the corresponding level;

(two) the budget adjustment plan at the corresponding level, the plan for the use of the budget reserve funds at the corresponding level, and the tax adjustment plan at the corresponding level, which have been examined and approved by legal procedures;

(three) the implementation of the budget revenue and expenditure at the corresponding level, the monthly report and analysis of the completion of the tax plan, and the comprehensive financial and tax statistical statements and briefings;

(four) the draft final accounts of the department compiled by the departments at the same level and the draft final accounts of the financial department at the same level;

(five) the level of extrabudgetary funds revenue and expenditure plan, final accounts and financial compensation for the use of funds revenue and expenditure;

(6) The financial, financial and taxation systems, measures, regulations and other relevant materials formulated and issued by the finance and local taxation departments at the corresponding level.