Article 1 In order to do a good job in the audit and supervision of budget execution at all levels and other financial revenues and expenditures in this province, these measures are formulated in accordance with the provisions of the Audit Law of People's Republic of China (PRC) (hereinafter referred to as the Audit Law) and the Interim Measures for the Audit and Supervision of Central Budget Execution, combined with the actual situation of this province. Article 2 Audit institutions at all levels in the province, under the leadership of governors, governors (commissioners), mayors, county (district) heads and audit institutions at the next higher level, supervise the implementation of the budget at the corresponding level, safeguard the legal seriousness of the budget, promote the strict implementation of the budget law by all departments, units and governments at lower levels at the corresponding level, give full play to the role of fiscal budget in the macro-control of our province, and ensure the healthy development of economy and society. Article 3 The audit of budget execution shall help people's governments at all levels to strengthen the management of fiscal revenue and expenditure at the corresponding level and accept the supervision of the Standing Committee of the people's congress at the corresponding level on budget execution and other fiscal revenue and expenditure; It is conducive to promoting the fiscal and taxation departments at all levels and other relevant departments to effectively exercise their budget management functions and powers according to law; Conducive to the legalization of audit supervision of budget execution in the whole province; It is conducive to improving the level of financial budget management at all levels and allocating and using all kinds of financial funds more effectively and reasonably. Article 4 Audit institutions at all levels shall, according to law, supervise through auditing the authenticity, legality and benefits of the budget implementation at the corresponding level, the budget implementation and final accounts of lower-level governments and other financial revenues and expenditures at the corresponding level. Article 5 The main contents of audit supervision by audit institutions on budget implementation are as follows:

(a) the financial department issued to the units at the corresponding level according to the budget approved by the people's congress at the corresponding level, and adjusted the budget implementation and budget revenue and expenditure changes;

(II) Finance, local taxation bureaus and other tax collection departments at all levels shall, in accordance with laws, administrative regulations and the relevant provisions of the finance and taxation departments of the State Council and provincial people's governments, timely and fully collect all tax revenues at the corresponding level, profits turned over by enterprises, return funds, subsidies for planned losses of enterprises and other special income and budgetary income;

(three) the financial departments at all levels according to the approved annual budget and fund use plan, budget levels and procedures, the actual progress of users to allocate funds at the corresponding level, according to the actual needs to raise and dispatch the budget funds at the corresponding level;

(four) the financial departments at all levels shall, in accordance with the relevant laws, administrative regulations and financial management systems, allocate subsidies and return the lower expenditure funds and handle the settlement;

(five) the financial department in accordance with the relevant laws, administrative regulations and other relevant provisions, the management of debt service at home and abroad;

(six) financial departments at all levels, local tax bureaus and other organs directly in charge of budget implementation, as well as relevant banks, treasury and other departments involved in organizing budget implementation, take effective measures to complete the budget;

(seven) all departments at the same level (including directly affiliated units) to implement the annual expenditure budget and financial system, as well as the relevant economic construction and career development; Efficiency in the use of financial funds; The budget revenue turned over by departments and units with the task of turning over budget revenue;

(eight) the local treasury in accordance with the relevant provisions of the state, timely and accurately handle the budget revenue and expenditure;

(nine) the financial revenue and expenditure of the governor, the governor (Commissioner), the mayor and the county (district) authorized to audit shall be handled in accordance with the relevant provisions. Article 6 Audit institutions mainly audit other financial revenues and expenditures at the corresponding level:

(a) the financial department in accordance with the relevant laws, administrative regulations and the relevant provisions of the provincial people's government, the financial department at a higher level, the management and use of extrabudgetary funds and financial compensation for the use of funds;

(two) all departments at the same level (including directly affiliated units) shall manage and use extrabudgetary funds in accordance with relevant laws, administrative regulations and the provisions of the financial department. Article 7 In order to do a good job in auditing and supervising the implementation of the budget at the corresponding level, we should conduct auditing or audit investigation on the implementation of the budget, tax laws and administrative regulations, the distribution and use of local expenditure funds subsidized by higher-level finance, and the management and use of local extra-budgetary funds. In the budget execution and final accounts of lower-level governments. Article 8 According to the provisions of the Audit Law on the audit work report system, the Provincial Audit Office shall conduct on-site audit on the management and organization of provincial budget implementation and other financial revenues and expenditures of the Provincial Department of Finance, the Provincial Local Taxation Bureau and provincial departments at the end of last year before the end of March each year, and timely organize special audit investigations on specific matters in budget implementation. Audit departments at all levels shall, when auditing the implementation of the budget every year, conduct spot checks on all departments at the corresponding level of not less than 30%.

The Provincial Audit Office shall, before the end of April each year, submit a report on the audit results of the provincial budget implementation and other financial revenues and expenditures in the previous year to the provincial people's government. And before the Standing Committee of the Provincial People's Congress examines and approves the draft final accounts of the provincial finance in the previous year, according to the entrustment of the provincial people's government, it puts forward the audit report on the implementation of the provincial budget and other financial revenues and expenditures in the previous year.

Audit institutions at the prefectural and county levels should also finish the on-site audit of the budget implementation and other financial revenues and expenditures at the corresponding level before the annual review and approval of the draft final accounts by the Standing Committee of the National People's Congress at the corresponding level, and complete the audit report of the budget implementation and other financial revenues and expenditures at the corresponding level to the people's government as required. Entrusted by the government, submit an audit report on the budget implementation and other financial revenues and expenditures of the previous year to the NPC Standing Committee.