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The Regulations of Jilin Province on Financial Supervision

(Adopted at the 28th session of the standing committee

of the 9th People' s Congress of Jilin Province on January 18th, 2002)

Article1. These regulations are formulated for the purposes of strengthening the financial supervision, upholding the financial order, preventing the state-owned capital from flowing, improving the beneficial results of using the financial funds, in accordance with the relevant laws and regulations such as the Budget Law and the Accounting Law of the People' s Republic of China and in light of the factual circumstances of this province.

Article2. The financial supervision work in the administrative division of this province shall abide by these regulations. The institutions and enterprises of this province being stationed outside shall also abide by these regulations.

Article3. The financial supervision referred to as in these provisions means the inspection and dealing with the things related to the financial administration in state organs, social organizations, enterprises, institutions and other organizations.

Article4. The financial departments of the people' s governments at all levels shall be responsible for the financial supervision in their respective divisions.

Article5. The people' s governments at all levels shall strengthen their leadership to the work of financial supervision. The financial departments shall perform their duties and functions of supervision according to law and regulations and report on time to the people' s governments at the same level about the circumstances of the work of financial supervision.

Article6. The financial supervision and inspection institutions of the financial departments shall be responsible for the detailed work of financial supervision and inspection according to the stipulations of related laws and regulations.

The financial supervision and inspection personnel shall be upright and strict with themselves while performing their duties and keep known the secrets of the state, the business secrets and work secrets of the units supervised and inspected.

If there exist any direct interested relations between the financial inspection-supervision personnel and the supervised-inspected units or the supervised-inspected items, the inspection and supervision personnel shall challenge, and the supervised-inspected units shall have the right of demanding them to challenge.

Article7. Any units or individuals shall have the right of reporting the acts in violation of financial laws, rules and regulations. The financial supervision and inspection departments shall keep the secret for the reporter and give awards to the reporters with fine records according to related stipulations.

Article8. The work of financial supervision shall be carried out according to the system of financial administration and the relations of financial jurisdiction. The financial supervision and inspection departments at the superior level may directly supervise and inspect the major cases which are supervised and inspected by the financial supervision and inspection departments at the lower level, and may also entrust the related cases under their supervision and inspection to the departments at lower level.

Article9. The financial supervision includes the following contents:

(1)The circumstances of budget making, executing, adjusting and final accounts of all units and departments;

(2)The circumstances of the levy and paid-in of budget revenue;

(3)The circumstances of drawing the service charges from act agency of tax levy and withholding and governmental funds and the circumstances of tax refunding to the state finance;

(4)The circumstances of acceptation, division, drawing and returning of budget revenue and the allocation of budget expenditure;

(5)The circumstances of use benefit of budgetary resources;

(6)The circumstances of use benefit of special appropriation funds, government foreign debt and the loans transferred from state debt;

(7)The circumstances of revenue, expenditure and administration of XB fund;

(8)The circumstances of the benefit of national assets;

(9)The circumstances of the registration of property right, the appraisal of assets, the definition of property right and the transfer of property right of national asserts and of the management of the ownership of state shares;

(10)The circumstances of the management of governmental purchase;

(11)The circumstances of the execution of financial accounting system and of the quality of accounting information; and

(12)Other items of supervision and inspection prescribed by laws and regulations.

Article10. The financial supervision shall cooperated with the daily work of the management of the incomes and expenses of finance and financial affairs, it may also take the methods of special inspection, overall inspection and other means.

Article11. The financial supervision and inspection departments shall present an inspection conclusion after the financial supervision and inspection. Other relevant supervision-inspection departments shall utilize the conclusion if the conclusion can meet the needs of doing their duties in their own departments.

If the inspection conclusion presented by other supervision-inspection departments can meet the needs of doing their duties in financial supervision-inspection departments, the financial supervision-inspection departments should utilize the conclusion to avoid the duplicate inspection.

Article12. The supervision-inspection departments shall give the units to be supervised and inspected an inspection circular letter three days before carrying out a special inspection or an overall inspection. They should exchange views with the units having been supervised and inspected before the decision of disciplinary measures is made except the clues related to a crime. The financial supervision-inspection departments shall make further investigation and confirmation if the units supervised and inspected have different views.

Article13. If the decision of disciplinary measures shall be executed together with the help of relevant units, the financial supervision-inspection departments shall make and issue circular letters of assistant implement.

The relevant units shall report the circumstances of assistant implement to the financial supervision and inspection departments within 30 days since the receiving the circular letter of assistant implement.

Article14. When the financial supervision-inspection departments carry out the financial supervision, the units supervised and inspected shall honestly offer the documents and accounting data related to supervised-inspected items and other relevant materials, and shall not conceal, damage or destroy the assests obtained in violation of the related provisions of the state.

The financial supervision and inspection departments may consult or duplicate the relevant materials, and have the right of demanding the units superised and inspected and the relevant individuals to make an explanation about the problems involved in the supervised-inspected items.

Article15. The levy departments of budget revenue, which, in violation of relevant provisions, arbitrarily decrease levy, exempt levy, delay levy and retain, misappropriate and return the budget revenue, shall be ordered to correct in a time limit by the financial supervision and inspection departments; those failing to correct within the time limit, shall be timely reported to relevant departments.

Article16. For the financial funds which are false declared and claimed, gained by cheating, or jostled and occupied, retained and misappropriated by the units supervised and inspected the financial supervision and inspection departments shall order the said units to pursue them back in a time limit, if the funds fail to be pursued back, they may be used to offset the corresponding financial appropriation.

Article17. As for the behaviors in violation of laws, rules and regulations, the financial supervision and inspection departments shall deal with them according to the stipulations in relevant laws, rules and regulations; and shall advise the relevant departments and units to give disciplinary sanctions to the direct responsible persons according to related stipulations; if a crime is constituted, it shall be transferred to the judicial organs.

Article18. For those in violation of these Regulations and willfully delaying, refusing to provide, r providing false documents, accounting data and other materials, the financial supervision-inspection departments shall order them to correct in a time limit; for the competent personnel with direct responsibilities and other personnel with direct responsibilities, it is advised to give them disciplinary sanctions by the relevant departments and units according to related stipulations.

Article19. For those in violation of these Regulations and conceal, damage or destroy the assests obtained in violation of the related provisions of the state, the financial supervision-inspection departments shall order them to correct in a time limit; for the competent personnel with direct responsibilities and other personnel with direct responsibilities, it is advised to give them disciplinary sanctions by the relevant departments and units according to related stipulations; if a crime is constituted, it shall be transferred to the judicial organs.

Article20. As for the units and individuals in violation of these regulations and other stipulations of related financial laws, rules and regulations, if there exists any of the following circumstances, they shall be given a lighter, a mitigated or a remitted punishment:

(1)To investigate themselves initiatively and correct in time;

(2)To criticize self mistakes seriously and correct in time since they are found out by the supervision and inspection departments; and

(3)The amount is less and the circumstances are slight.

Article21. The staff members of financial supervision and inspection, who abuse their authorities, ignore their duties, indulge in malpractice or let out the secrets while carrying out their work of financial supervision, shall be given disciplinary sanctions by their work units or the superior competent departments according to relevant provisions; if a crime is constituted, the criminal responsibilities shall be investigated for.

Article22. These regulations shall enter into force from March first, 2002.