(a) the financial sector should establish and improve the internal management system of financial accounts, regularly and irregularly report to the government and social supervision organizations on the income and expenditure and balance of social security funds in financial accounts, and accept the supervision of the competent departments of audit, labor and social security, etc. of the Ombudsman offices of the Ministry of Finance in various places.

(II) The financial department shall establish a regular reconciliation system with agencies, tax authorities, banks and other relevant departments and units, regularly check the income and expenditure and balance of funds in special financial accounts, and promptly correct any problems found.

(three) the financial department must raise and allocate funds in strict accordance with the plan agreed by the labor and social security department and the financial department of * * *.

(four) the funds in the financial accounts shall not be misappropriated or used to balance the financial budget. The financial department has the right to refuse to accept other acts that do not use the funds in the financial special account according to the regulations.

(five) the following acts are violations of discipline or law:

1, failing to allocate funds in full and on time;

2, interception, misappropriation, embezzlement of funds in financial accounts;

3, the use of financial accounts to balance the budget;

4 other acts in violation of national laws and regulations.

(six) there are "five" listed acts, should be corrected within a time limit according to the situation, and make accounting treatment.

1, immediately and fully allocate the funds that should be allocated according to the regulations;

2. Recover the funds immediately;

3. Other measures stipulated by national laws and regulations and the Ministry of Finance.

(seven) the punishment of the financial department, the person in charge and the person directly responsible for violation of discipline and law shall be implemented in accordance with the Administrative Punishment Law of the People's Republic of China, the Interim Provisions of the State Council on Punishment for Violation of Financial Regulations and other relevant laws and regulations. Those who violate the law shall be transferred to judicial organs for criminal responsibility according to law. Fines imposed on units and persons in charge and persons directly responsible shall be turned over to the state treasury in a timely manner.