First, in the audit law,
Eleventh audit institutions to perform their duties required funds, should be included in the fiscal budget, guaranteed by the people's government at the same level.
Two. In the Regulations for the Implementation of the Audit Law,
Article 10 The basis for the audit institutions to prepare the draft annual budget mainly includes:
(1) Laws and regulations;
(2) Decisions and requirements of the people's government at the corresponding level;
(3) The annual audit work plan of the audit institution;
(4) Quota standards;
(five) the implementation of the budget last year and the factors of change this year.
Three. Opinions of the National Audit Office and the Ministry of Finance on Effectively Safeguarding the Funds of Local Audit Institutions
Shenzi [2007] No.41
Audit offices (bureaus) and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, audit bureaus and finance bureaus of Xinjiang Production and Construction Corps:
Over the years, with the correct leadership of local people's governments at all levels and the strong support of financial departments at all levels, local audit institutions at all levels have earnestly performed their duties entrusted by the Constitution and actively carried out audit supervision, which has played an important role in promoting the rule of law, maintaining financial order, strengthening macro-management and building a clean government. In order to further implement the provisions of the Audit Law of People's Republic of China (PRC) on ensuring the funds of audit institutions, according to the spirit of the instructions of the leading comrades of the State Council, we hereby put forward the following opinions on the relevant issues of effectively ensuring the funds of local audit institutions:
1. Audit institutions are comprehensive departments. In order to ensure the normal operation of local audit institutions and better promote the coordinated development of audit work of audit institutions at all levels, local financial departments at all levels should further arrange the daily expenses for audit institutions at the same level to perform their duties in the annual budget.
Two, in order to ensure the independence and quality of local audit institutions, serious audit discipline, strengthen the construction of audit integrity, local financial departments at all levels should arrange the audit field funds of audit institutions at the same level in the departmental budget. The local auditing organ shall sever any economic ties with the audited entity, and the audited entity shall not bear the audit fees.
Third, local audit institutions can apply to the financial department at the same level for the necessary funds needed to hire external personnel and experts according to the tasks of economic responsibility audit and investment audit issued by the party Committee and government at the same level and the relevant requirements of budget preparation of the financial department at the same level. Local governments at all levels should make overall arrangements in the annual budget according to local actual conditions.
Four, with the accelerated development of local audit institutions' audit informatization projects, local financial departments at all levels can arrange necessary operation and maintenance expenses in the annual departmental budget of local audit institutions according to the construction process of audit informatization projects and the arrangement of audit institutions' funds, so as to ensure the normal operation of local audit institutions' audit informatization work.
Five, local audit institutions at all levels should strengthen the construction of internal financial management system, establish and improve internal financial management measures, and strictly implement the approved departmental budget and relevant state regulations. Local financial departments at all levels shall, jointly with audit institutions at the same level, study and formulate relevant fund management measures and expenditure standards, establish a special fund tracking mechanism, and give full play to the efficiency in the use of financial funds.
Press release issued on May 8, 2007/KLOC-0.
Four, the general office of the State Council forwarded the notice of the National Audit Office on strengthening the construction of audit institutions of the people's governments at the city and county levels in the institutional reform.
Guo Ban Fa [2000] No.66
Six, audit institutions at all levels of audit funds should be in accordance with the relevant provisions of the "People's Republic of China (PRC) Audit Law" into the fiscal budget at the same level, to be guaranteed by the people's government at the same level.
Verb (abbreviation of verb) The General Office of the Central Committee and the General Office of the State Council forwarded the notice of the Central Commission for Discipline Inspection and other departments on conscientiously implementing the document No.20 of the General Office of the Central Committee [1999] and doing a good job in economic responsibility audit.
Office of the Central Committee [2000] 16 No.2000-6-28
Four, establish and improve the economic responsibility audit institutions, and effectively ensure the implementation of audit funds.
Carrying out economic responsibility audit is a new task entrusted by the CPC Central Committee and the State Council after the reform of government institutions, and the task is very heavy. In order to further improve the economic responsibility audit, in this reform of local government institutions, party committees and governments at all levels should establish and improve economic responsibility audit institutions at all levels in accordance with the requirements of the 15th National Congress of the Communist Party of China on strengthening law enforcement and supervision departments, and enrich and strengthen the economic responsibility audit work in light of local conditions. It is necessary to effectively guarantee the necessary funds for audit institutions to carry out economic responsibility audit work, include the funds needed for economic responsibility audit in the fiscal budget at the corresponding level, and implement earmarking. Audit institutions at all levels should strengthen the management of funds, consciously accept the supervision of the financial departments at the same level, and prohibit misappropriation.