According to Shaanxi Commissioner's Operating Procedures for Bank Account Management of Central Grass-roots Budget Units:
Article 3 The basic budget units of the central government in Shaanxi shall open, change, cancel and manage bank accounts, and implement the system of financial examination and approval, filing and annual inspection.
Article 4 The Office of the Financial Ombudsman of the Ministry of Finance in Shaanxi Province (hereinafter referred to as "Shaanxi Commissioner's Office") is specifically responsible for the examination and approval, filing and annual inspection of the accounts of central grass-roots budget units (including secondary and below budget units) in Shaanxi Bank.
Extended data:
According to the Notice on Adjusting the Management of Bank Accounts of Central Budget Units:
The measures for the annual inspection of bank accounts of central units included in the management scope shall be adjusted as follows:
(1) Adjust the current annual inspection method to an annual inspection cycle every two years, and conduct annual inspection according to the proportion of 50% of the accounts. The annual inspection conclusion is unqualified or there are problems in the central unit, to continue the annual inspection in the next year. The specific list of annual audit and inspection units shall be determined by the Ministry of Finance and the Office of the Financial Ombudsman according to the scope of the central management unit.
(two) the establishment of the central unit bank account sampling mechanism. The Ministry of Finance, the Office of the Financial Ombudsman, the People's Bank of China and all branches shall, within the scope of their respective functions and duties, conduct spot checks on the account management of the central unit every year according to the proportion of about 3% of the total number of management units, and severely deal with the problems found in the spot checks according to the regulations.
People's Republic of China (PRC) Ministry of Finance-Shaanxi Commissioner's Office Central Basic Budget Unit Bank Account