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Decision of the Standing Committee of the Shenzhen Municipal
People' s Congress on Further Strengthening of Auditing
Supervision |
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(Adopted at the
Second Meeting of the Standing Committee of the Fourth Shenzhen
Municipal People' s Congress on September
27, 2005) |
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In order to further strengthen and
standardize the auditing supervision, intensify the
punishment,
reform and consolidation directed against the problems found in
auditing, this decision is hereby made in
accordance with the
laws, regulations such as Law of the People' s Republic of
China on Auditing, Budget Law of the People' s Republic of
China, Regulations of the Shenzhen Special Economic Zone
on Auditing Supervision, etc. |
| The Standing Committee of the Municipal
People' s Congress shall listen to and deliberate the following
reports submitted
by the Municipal Government: |
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(1)
the audit report on the
municipal budget execution and the other fiscal revenues and
expenditures (hereinafter referred
to as the budget execution); |
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(2)
the audit report on the
revenues, expenditures, and use of the fees for the assignment
of the right to the use of land
and the land development fund
(hereinafter referred to as the land fund); |
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(3)
the audit report on
performance; |
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(4)
the other audit reports
which should be listened to and deliberated according to law. |
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The Municipal
Government shall submit audit reports to the Standing Committee
of the Municipal People' s Congress at least
20 business days in
advance. |
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| Before a meeting of the Standing
Committee of the Municipal People' s Congress, the Committee of
Planning and Budget of
the Municipal People' s Congress shall
conduct a preliminary examination of the audit reports submitted
by the Municipal
Government, and submit a report of the
preliminary examination to the Standing Committee of the
Municipal People' s Congress. |
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When conducting
the preliminary examination, the Committee of Planning and
Budget of the Municipal People' s Congress
may make
investigations through hearings, expert consultation meetings,
entrustment to a professional organization, etc.,
and may also
organize the deputies of People' s Congress to make special
investigations on the related issues. |
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| The Standing Committee of the Municipal
People' s Congress shall undertake a special-topic deliberation
or a joint deliberation
on audit reports and related subjects,
and put forward its deliberation opinions. As for the acts to
violate financial
and economic laws, regulations, rules, if the
circumstances are serious, the related decisions shall be made
to instruct
the Municipal Government and the related departments
to look into the responsibility of the related responsible
persons
according to laws, regulations, and to promptly take
measures for reform and consolidation. |
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| The Municipal Government and its related
departments shall, in accordance with the deliberation opinions
or the related
decisions, work on the reform and consolidation
in earnest to meet the following requirements: |
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(1)
To make clear the
responsibility of the reform and consolidation: The Municipal
Government shall make overall arrangements
for the reform and
consolidation, put forward working plans for the reform and
consolidation, and be responsible for
the reform and
consolidation related to major structural issues and
inter-departmental problems; as for the problems
of the related
departments, the leading officials of the Municipal Government
in charge of these departments shall supervise
and urge their
reform and consolidation; as for the problems of the units under
the related departments of the Municipal
Government, the leading
officials of the related departments of the Municipal Government
shall supervise and urge their
reform and consolidation. |
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(2)
To make sure that the
measures for the reform and consolidation be carried out:
audited units shall execute audit decisions,
carry out audit
opinions, and take effective measures to start the reform and
consolidation immediately. |
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(3)
To improve the related
regulations and rules: in dealing with the problems pointed out
by audit decisions, audit opinions,
audited units shall look for
and find out causes when conducting the reform and
consolidation, improve management, establish
and improve the
related regulations and rules, and strengthen the
self-disciplining mechanism. |
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| The Municipal Government and its related
departments shall, in accordance with the deliberation opinions
or the related
decisions of the Standing Committee of the
Municipal People' s Congress, report the punishments and the
reform and consolidation
to the Standing Committee of the
Municipal People' s Congress within 4 months, the Meeting of the
Chairmen of the Standing
Committee of the Municipal People' s
Congress shall decide how to report. |
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Mayor or Vice
Mayor entrusted by Mayor shall report the problems related to
the Municipal Government and its related departments;
the
leading officials in charge of the related departments of the
Municipal Government shall report the problems of the
units
under the related departments of the Municipal Government; the
leading officials of supervisory offices or related
judicial
offices shall report the problems of suspected law-breaking and
crimes which are referred to the supervisory
offices or the
judicial offices by auditing offices. |
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| The Municipal Government and its related
departments shall include the following items in their reports
to the Standing
Committee of the Municipal People' s Congress: |
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(1)
the state of the reform and
consolidation directed against the problems discovered in
auditing; |
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(2)
the punishments on
responsible persons; |
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(3)
the cases, for which there
is still neither punishment nor reform and consolidation, and
the reasons; |
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(4)
the regulations, rules, and
measures suggested in light of the reform and consolidation. |
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| The audit reports, the deliberation
opinions or the related decisions of the Standing Committee of
the Municipal People'
s Congress shall be made public to society
by the Office of the Standing Committee of the Municipal
People' s Congress
within 7 days from the date of the meeting of
the Standing Committee of the Municipal People' s Congress. |
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| According to its needs, the Standing
Committee of the Municipal People' s Congress shall take the
following forms to supervise
how the Municipal Government and
its related departments carry out the deliberation opinions or
the related decision: |
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(1)
to organize the deputies of
the People' s Congress to inspect or investigate the related
work; |
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(2)
The Committee of Planning
and Budget of the Municipal People' s Congress or the related
offices shall listen to the special-topic
reports of the related
departments on the punishments and the reform and consolidation,
and put forward their opinions. |
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| If the Standing
Committee of the Municipal People' s Congress believes that the
Municipal Government
and its related departments do not meet the
requirements in their punishment and their reform and
consolidation, it may
instruct the Municipal government and its
related departments to make correction by a deadline and to
report again to
the Standing Committee of the Municipal People' s
Congress. |
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| In case of violation
of this decision by failure to report the reform and
consolidation to the Standing
Committee of the Municipal
People' s Congress or by failure to make enough efforts in the
reform and consolidation, the
Standing Committee of the
Municipal People' s Congress shall instruct the related offices
to look into the responsibility
of the related responsible
persons according to law. |
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This decision shall take effect as of the date of promulgation. |
