A, the provincial people's government to the Standing Committee of the provincial people's Congress (hereinafter referred to as the Standing Committee of the provincial people's Congress) put forward the draft final accounts of the government and its report at the same time, put forward the audit report on the implementation of the provincial budget and other financial revenues and expenditures in the same period.

The audit report shall comprehensively, objectively and truly reflect the problems found in the audit, and attach a list of problems found in the audit, the audit report of the audited entity and other relevant materials, including information involving state secrets and commercial secrets, in addition to matters under investigation. Two, the Standing Committee of the provincial people's Congress shall review the draft final accounts and its report at the same time, and put forward deliberation opinions or make relevant decisions according to the review, and submit them to the provincial people's government for implementation. Third, the financial institutions of the Standing Committee of the Provincial People's Congress may, according to the needs of supervision, access relevant audit raw materials and conduct follow-up supervision, and the audit department shall cooperate. Four, the provincial people's Government shall, within four months of the Standing Committee of the Provincial People's Congress to make a resolution on the audit work report or put forward the deliberation opinions, put forward a special report on the rectification of the outstanding problems found in the audit to the Standing Committee of the Provincial People's Congress; Special circumstances need to postpone the report, should be reported to the provincial people's Congress Standing Committee meeting agreed. Five, the outstanding problems found in the audit rectification report should include the following contents:

(a) the rectification of outstanding problems identified by the audit;

(two) the handling of the relevant responsible person has reached a conclusion;

(3) Establishing a long-term mechanism in combination with the rectification work;

(four) the problems that have not been rectified, the reasons and the time limit for completing the rectification;

(five) other contents required by the Standing Committee of the provincial people's Congress. Six, the provincial people's Congress Standing Committee can take the following ways to supervise the rectification of outstanding problems found in the audit:

(a) to listen to and consider the report on the rectification of outstanding problems found in the audit work report;

(2) Organizing special inspections or investigations.

(three) to carry out special inquiries, inquiries or organize specific issues investigation;

(four) other supervision methods as prescribed by laws and regulations. Seven, the outstanding problems identified by the audit report to the Standing Committee of the Provincial People's Congress in accordance with the following requirements:

(a) the rectification of outstanding problems found in the implementation of the provincial budget and other financial revenue and expenditure audits shall be reported by the governor of the provincial people's government or the deputy governor entrusted by him. With the approval of the meeting of directors of the Standing Committee of the Provincial People's Congress, the governor of the provincial people's government may also entrust the principal responsible person of the relevant department to make a report;

(two) select some of the audited units with outstanding problems, and report by their principal responsible persons;

(three) the rectification of outstanding problems identified by the special audit required by the Standing Committee of the Provincial People's Congress shall be reported by the main person in charge of the provincial audit institution. Eight, the meeting of the Standing Committee of the provincial people's Congress held 20 days ago, the provincial people's government and relevant departments and units will be found in the audit work report of the rectification of outstanding problems, sent to the financial and Economic Committee of the provincial people's Congress and the Standing Committee of the provincial people's Congress financial institutions for comments. Nine, the Standing Committee of the Provincial People's Congress to consider the audit work report and the outstanding problems found in the audit rectification report, the main person in charge of the provincial audit institutions and audited units should attend the meeting as nonvoting delegates, listen to opinions and answer questions. Ten, the Standing Committee of the Provincial People's Congress to listen to and consider the outstanding problems found in the audit rectification report, satisfaction evaluation, evaluation results announced on the spot. If more than half of the members of the Standing Committee of the Provincial People's Congress are dissatisfied, they shall instruct the government and the audited entity to continue rectification and report again within the prescribed time limit. Eleven, the audited units did not report, not truthfully report or rectification ineffective, shall be investigated for the responsibility of the main person in charge. If serious consequences are caused, the main person in charge of the department shall be dismissed. Twelve, the audit report, the report on the rectification of outstanding problems found in the audit, and the relevant resolutions or deliberation opinions of the Standing Committee of the Provincial People's Congress, except for the contents involving state secrets and the work secrets of the audited units, shall notify the deputies to the Provincial People's Congress and make them public. Thirteen, the special audit work required by the Standing Committee of the Provincial People's Congress shall be governed by this decision. Fourteen, the city and county (city, district) people's Congress Standing Committee of the outstanding problems identified by the audit can be implemented with reference to this decision. Fifteen, this decision shall come into force as of the date of promulgation.