Price, supervision, auditing, people's bank and other departments shall, according to their respective responsibilities, cooperate with the financial department to do a good job in the inspection of administrative fees and fund revenue and expenditure activities. Fifth administrative fees, fund revenue and expenditure activities of the unit, should consciously abide by the national, provincial and municipal regulations on finance and financial management, and accept the audit of financial audit institutions. Any unit or individual has the right to report violations of fees and fund management regulations to financial inspection institutions. Article 6 The main duties of financial inspection institutions are:
(a) to publicize and implement the national, provincial and municipal laws, regulations and policies on administrative fees and fund management;
(two) to supervise and inspect the compliance of administrative fees and fund revenue and expenditure activities of the unit with financial laws, regulations and rules, and to correct and investigate violations of laws and regulations according to law;
(3) Accepting reports and complaints from the people;
(four) professional training for inspectors;
(five) other duties as prescribed by laws, regulations and rules. Article 7 Financial inspection institutions shall investigate and deal with cases of violation of law and discipline in accordance with the following provisions:
(a) city and county (city), district financial audit institutions are responsible for the financial audit of administrative fees and fund revenue and expenditure activities within the scope of financial management at the corresponding level;
(two) the superior inspection agencies can directly investigate and deal with cases of violation of law and discipline within the management scope of the subordinate inspection agencies;
(3) With the consent of the financial inspection agency at a higher level, the financial inspection agency at a lower level may inspect and supervise the units under the jurisdiction of the financial inspection agency at a higher level within its jurisdiction, and report any illegal acts to the financial inspection agency at a higher level for handling. Article 8 Financial audit institutions and financial auditors shall have the following functions and powers:
(a) to enter the inspected unit for inspection or investigation;
(two) to consult, read or copy the information of the audited entity related to the audit matters;
(3) Obtaining relevant evidential materials by means of audio recording or video recording (photographing). ;
(four) to inquire and investigate the inspected units, other relevant units or insiders;
(five) to investigate and deal with financial violations in administrative fees and fund revenue and expenditure activities, and to propose to suspend or deduct the fund when necessary;
(six) put forward rectification opinions on the inspected units;
(seven) commend and reward the units that have exemplary compliance with national laws and regulations. Article 9 The financial audit shall be conducted according to the following procedures:
(a) before the implementation of the inspection, the inspection notice is issued to the inspected unit;
(two) to check the income, payment and expenditure activities of the inspected units;
(three) to make a conclusion on the inspection items and listen to the opinions of the inspected units;
(four) for violations of law and discipline, issued a decision. Tenth financial inspectors to perform their duties according to law, shall not be less than two people, and issued by the provincial government unified printing inspection certificate. Eleventh financial inspectors shall keep confidential the informants when performing their duties, and shall not disclose the case and related confidential information to others. If you have an interest in the audited entity and the audited item, you should take the initiative to avoid it. Twelfth any of the following acts is illegal:
(1) Concealing fiscal revenue should be included in the budget management, but not included in the budget management;
(two) administrative fees, fund income is not in accordance with the provisions of timely and full turned over to the financial budget or financial accounts, zuozhi;
(3) setting up fees and fund projects without authorization;
(4) Failing to use the charge bills uniformly printed or supervised by the financial department in accordance with the provisions;
(five) the use of extrabudgetary funds to engage in unplanned investment, stock trading, real estate speculation, futures trading, investment in stocks;
(six) after the cancellation of fees or fund projects, continue to charge or charge in disguise;
(seven) concealing the income of extra-budgetary funds, transferring funds or setting up an extra-budgetary fund account without the approval of the financial department;
(eight) the use of extrabudgetary funds to set up a "small treasury" for private storage;
(9) Bonuses, allowances and subsidies;
(ten) capital construction investment, the purchase of special control goods and other expenditures do not meet the provisions of the management of extrabudgetary funds;
(eleven) fees and fund expenditures are not used according to the prescribed purposes, and the direction of expenditure is changed without authorization to expand the scope of expenditure;
(twelve) failing to prepare statements and prepare budgets and final accounts according to the prescribed time and requirements;
(thirteen) the funds in the budget are converted into extra-budgetary funds;
(fourteen) other acts in violation of administrative fees, fund finance and financial revenue and expenditure management.