Article 1 In order to maintain the seriousness of the financial budget and strengthen the audit supervision over the implementation of the financial budget and other financial revenues and expenditures, these implementation measures are formulated in accordance with the relevant 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 Supervision over the Implementation of the Central Budget, combined with the actual situation of this province. Second audit institutions at all levels in the province under the leadership of the governor, governor (Commissioner), mayor and county (District) mayor, respectively, to audit and supervise the implementation of the budget at the corresponding level. Article 3 Auditing the implementation of the budget at the corresponding level will help governments at all levels to strengthen the management of financial revenues and expenditures and accept the supervision of the Standing Committee of the people's congress at the corresponding level on budget implementation and other financial revenues and expenditures; It is conducive to promoting the government's financial and taxation departments to effectively exercise their budget management functions and powers according to law; It is conducive to the legalization of financial budget implementation and other financial revenue and expenditure audit supervision work. Article 4 Audit institutions at all levels shall, in accordance with the law, audit and supervise the authenticity, legality and benefits of budget implementation at the corresponding level, budget implementation and final accounts of local governments at the next lower level and other fiscal revenues and expenditures at the corresponding level. Article 5 The main contents of auditing and supervising the budget implementation at the corresponding level include:

(a) the budget issued by the financial department to various government departments according to the annual budget examined and approved by the people's congress at the corresponding level, the reasons, items, amounts, measures and other relevant information about the adjustment and change of revenue and expenditure during budget implementation;

(2) The financial and tax departments shall, in accordance with laws, regulations and the relevant provisions of the provincial government, timely and fully collect local taxes, profits turned over by local enterprises, special income, subsidies for planned losses of enterprises withdrawing from the treasury and other budgetary revenues;

(3) The financial department shall allocate funds for local budget expenditures according to the approved annual budget and plan, budget levels and procedures, and the actual progress in the use of funds;

(four) the financial sector in accordance with the provisions of laws, administrative regulations and financial management system, the allocation of funds to subsidize the financial expenditure of lower-level governments and the settlement;

(five) the division and management of other income, budgetary funds and extrabudgetary funds collected by the financial and tax departments;

(six) the annual budget of government departments (including directly affiliated units) and the implementation of financial and financial systems, as well as the relevant economic construction and career development; Departments and units that have the task of turning over budgetary revenues shall turn over budgetary revenues;

(7) Budgeting, expenditure items, use efficiency and final accounts of capital construction expenditure, enterprise potential transformation funds, science and technology expenditure, rural production support expenditure, agriculture, forestry, water conservancy expenditure, education and health expenditure, social relief and natural disasters expenditure, public security and inspection law expenditure, administrative management fees and other department expenditures;

(eight) the state treasury at all levels in accordance with the relevant provisions of the state, timely and accurately handle the allocation of local budget revenue, central budget revenue and various budget expenditures;

(nine) in accordance with the provisions of the state, the financial revenue and expenditure authorized by the person in charge of the government at the corresponding level. Article 6 The main contents of auditing and supervising other financial revenues and expenditures at the corresponding level are:

(a) the financial department in accordance with the provisions of relevant laws, regulations and rules of the state, the management and use of extrabudgetary funds and paid use of funds and funds;

(two) all kinds of extra-budgetary funds and capital information used by government departments (including directly affiliated units) according to relevant laws, regulations and rules;

(three) the management and use of various funds and funds obtained, divided and returned by the financial and tax departments in accordance with the relevant provisions. Article 7 Audit institutions at all levels shall, in accordance with the provisions of the audit work report system, submit to the local government a report on the audit results of the budget implementation and other financial revenues and expenditures of the previous year before March each year, and report to the audit institutions at the next higher level. Eighth finance and taxation departments and budget units (including directly affiliated units) shall declare the following materials to the audit institutions at the same level:

(a) the local budget approved by the people's congress at the corresponding level and the budget issued by the financial department to various government departments. The annual income plan of the financial and tax departments and the budget approved by various government departments to their subordinate units;

(two) the monthly, final accounts and annual reports on the implementation of the fiscal budget and the completion of the tax revenue plan at the corresponding level, as well as the final accounts of extra-budgetary funds and the income and expenditure of the government's paid use of funds;

(three) the comprehensive statistical annual report, briefing and relevant rules and regulations of the financial and tax departments;

(four) the draft final accounts of the department and the final accounts of financial revenue and expenditure prepared by various government departments. Article 9 If the normative documents, systems and measures formulated by the financial and taxation departments are in conflict with or inappropriate to laws, regulations and rules, the auditing organ may put forward opinions on handling them and report them to the government at the same level for examination and decision. Article 10 If the financial and tax departments organize the budget implementation at the corresponding level and other financial revenues and expenditures in violation of the Budget Law and other relevant provisions of the state, the audit institutions shall issue audit opinions or make audit decisions according to law, and put forward suggestions to the government at the corresponding level on major issues. Eleventh in violation of the provisions of the audit law, refuse or hinder the audit inspection, the audit institution shall order it to make corrections, and may give a warning to informed criticism; Refuses to correct, shall be investigated for responsibility according to law.