Interim Provisions on Auditing the Economic Responsibility of Party and Government Leading Cadres at or below the County Level during Their Term of Office

县级以下党政领导干部任期经济责任审计暂行规定

Promulgating Institution: General Office of the CPC Central Committee; General Office of the State Council

Document Number: Zhong Ban Fa [1999] No. 20

Promulgating Date: 05/24/1999

Effective Date: 05/24/1999

Revision History:

This document has been declared repealed pursuant to the Provisions on Auditing the Economic Responsibility of Party and Government Leading Cadres and Leaders of State-Owned Enterprises promulgated by the General Office of the CPC Central Committee and the General Office of State Council on December 8, 2010.

颁布机关: 中国共产党中央委员会办公厅; 国务院办公厅

文      号: 中办发[1999]20号

颁布时间: 05/24/1999

实施时间: 05/24/1999

修订记录:

根据2010年12月8日中共中央办公厅、国务院办公厅发布的《党政主要领导干部和国有企业领导人员经济责任审计规定》，此文件已被宣布废止。

Text

正文

  Article 1   These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and other relevant laws and regulations as well as relevant provisions concerning administration of and supervision over cadres, for the purpose of strengthening administration of and supervision over Party and government leading cadres, correctly assessing their economic responsibility during the term of office, and promoting comprehensive performance of their responsibilities in a devoted and honest way.

       第一条  为了加强对党政领导干部的管理和监督，正确评价领导干部任期经济责任，促进领导干部勤政廉政，全面履行职责，根据《中华人民共和国审计法》和其他有关法律、法规，以及干部管理、监督的有关规定，制定本规定。

  Article 2   The Party and government leading cadres at or below the county level referred to in these Provisions mean the highest Party and government leading cadres of counties (banners), autonomous counties, cities not divided into districts and Party and government departments, judicial and procuratorial organs, mass organizations and institutions which are directly subordinate to the municipal districts, and the highest Party and government leading cadres of Party committees and the people's governments of townships, ethnic townships and towns (hereinafter referred to as leading cadres).

       第二条  本规定所称县级以下党政领导干部，是指县(旗)、自治县、不设区的市、市辖区直属的党政机关、审判机关、检察机关、群众团体和事业单位的党政正职领导干部，乡、民族乡、镇的党委、人民政府正职领导干部(以下简称领导干部)。

  Article 3   The economic responsibility of leading cadres during their term of office referred to in these Provisions means the responsibilities that shall be undertaken by leading cadres during their term of office with respect to authenticity, legality and effectiveness of the financial revenues and expenditures and related economic activities of the departments and units they belong to, including management responsibilities and direct responsibilities.

       第三条  本规定所称领导干部任期经济责任，是指领导干部任职期间对其所在部门、单位财政收支、财务收支真实性、合法性和效益性，以及有关经济活动应当负有的责任，包括主管责任和直接责任。

  Article 4    Leading cadres shall be subject to audit of economic responsibility at the expiration of their term of office or before such matters as handling a transfer to another post, change of posts, a tour of duty, removal, resignation or retirement during the term of office.

       第四条  领导干部任期届满，或者任期内办理调任、转任、轮岗、免职、辞职、退休等事项前，应当接受任期经济责任审计。

  Article 5   Departments of organization and personnel or disciplinary and supervisory organs raise with audit institutions authorization recommendations on auditing the economic responsibility of leading cadres during their term of office in accordance with the requirements of the work of the administration and supervision of cadres and the opinions of Party committees and the people's governments, and audit institutions carry out audits according to the law.

       第五条  根据干部管理、监督工作的需要和党委、人民政府的意见，由组织人事部门、纪检监察机关向审计机关提出对领导干部进行任期经济责任审计的委托建议，审计机关依法实施审计。

  Article 6   Audit institutions shall, in conducting audits, be objective and fair, practical and realistic, clean and honest, maintain confidentiality and abide by the stipulations of the system of audit recusal.

       第六条  审计机关在审计中应当客观公正，实事求是，廉洁奉公，保守秘密，并遵守审计回避制度的规定。

  Article 7   When audit institutions conduct audits of the economic responsibility of leading cadres during their term of office according to law, the leading cadres and the departments or units to which they belong may not refuse or hinder, and other administrative organizations, social groups or individuals may not interfere.

       第七条  审计机关依法实施领导干部任期经济责任审计时，被审计的领导干部及其所在部门、单位不得拒绝、阻碍，其他行政机关、社会团体和个人不得干涉。

  Article 8    The audit institution shall, three days prior to the conduct of the audit, send an audit notification to the department or unit to which a leading cadre subject to the audit belongs, and at the same time send a duplicate to the leading cadre subject to the audit.

       第八条  审计机关应在实施审计3日前，向被审计的领导干部所在部门、单位送达审计通知书，同时抄送被审计的领导干部本人。

  Article 9    After the audit notification is served, the department or unit to which a leading cadre belongs shall provide relevant materials accordingly and timely based on the audit institution's requirements; and the leading cadre himself shall, according to the requirements, prepare written materials concerning financial revenues and expenditures for which he has management responsibilities and direct responsibilities, and send them to the audit institution within five days after the commencement of the audit.

       第九条  审计通知书送达后，被审计的领导干部所在部门、单位应当按照审计机关的要求，及时如实提供有关资料；领导干部本人应当按照要求，写出自己负有主管责任和直接责任的财政收支、财务收支事项的书面材料，并于审计工作开始后5日内送交审计机关。

  Article 10 In conducting audits of the economic responsibility of leading cadres during their term of office, audit institutions shall ascertain their management responsibilities and direct responsibilities through an audit of the circumstances of the authenticity, legality and effectiveness of the financial revenues and expenditures of the departments or units to which they belong.

The principal content of the audits of financial revenues and expenditures of the departments and units to which the leading cadres belong is: budget implementation or final accounts or implementation of the financial revenue and expenditure plan or final accounts; income and expenses of the ex-budgetary funds and their management; management and application of special funds; management, utilization, maintenance of and increase in value of State-owned assets; the system of internal controls and its execution over financial revenues and expenditures; and other matters requiring an audit.

On the basis of the audit, a thorough investigation shall be conducted of the leading cadre during his term of office concerning the fulfillment of financial revenue and expenditure goals, the observance of the financial regulations of the State and the responsibility he bears for matters among the revenues and expenditures of his department or unit which are untrue, for the poor efficiency in the use of the funds and for the violation of the financial regulations of the State; and whether the leading cadres themselves have, in financial revenues and expenditures, such problems as embezzlement of State-owned assets, violations of provisions for leading cadres on clean and honest government and other violations of law or disciplines.

       第十条  审计机关实施领导干部任期经济责任审计，应当通过对其所在部门、单位财政收支、财务收支的真实、合法、效益情况审计，分清领导干部本人应当负有的主管责任和直接责任。

    对领导干部所在部门、单位财政收支、财务收支审计的主要内容是：预算的执行情况和决算或者财务收支计划的执行情况和决算；预算外资金的收入、支出和管理情况；专项基金的管理和使用情况；国有资产的管理、使用及保值增值情况；财政收支、财务收支的内部控制制度及其执行情况；其他需要审计的事项。

    在审计的基础上，查清领导干部任职期间财政收支、财务收支工作目标完成情况，以及遵守国家财经法规情况等，分清领导干部对本部门、本单位财政收支、财务收支中不真实，资金使用效益差以及违反国家财经法规问题应当负有的责任；查清领导干部个人在财政收支、财务收支中有无侵占国家资产，违反领导干部廉政规定和其他违法违纪的问题。

  Article 11   After carrying out an audit, audit teams shall submit audit reports to audit institutions. Prior to the submission of the audit reports to the audit institutions, the audit teams shall solicit the opinions of the departments or units to which the leading cadres subject to the audit belong and the leading cadres themselves.

       第十一条  审计组实施审计后，应当向审计机关提交审计报告。审计报告报送审计机关前，应当征求被审计的领导干部所在部门、单位和本人的意见。

  Article 12    Audit institutions shall, after examining the audit reports, make audit decisions within the scope of statutory functions and powers regarding problems of violations of economic and financial laws and regulations of the State by departments and units to which the leading cadres being audited belong, and if deeming it is necessary to deal with or punish them according to law, shall make suggestions on such disposition or punishment to the competent organs and at the same time, make an objective appraisal of the economic responsibility of the leading cadres during their term of office and submit to the people's governments at the corresponding levels audit reports on the economic responsibility of the leading cadres during their term of office, and send copies to organization and personnel, disciplinary and supervisory organs and other relevant departments at the same level.

       第十二条  审计机关审定审计报告后，对被审计的领导干部所在部门、单位违反财经法规的问题，认为需要依法给予处理 、处罚的，应在法定职权范围内做出审计决定或者向有关主管机关提出处理、处罚意见，同时对领导干部本人任期内的经济责任做出客观评价，向本级人民政府提交领导干部任期经济责任审计结果报告，并抄送同级组织人事部门、纪检监察机关和有关部门。

  Article 13   The departments of organization and personnel shall use the audit reports on the economic responsibility of leading cadres during their term of office sent by the audit institutions, as reference and basis for putting forward an examination and disposition opinion concerning the transfer, removal from office, resignation and retirement of leading cadres. Whoever deserves Party and administrative sanctions shall be dealt with by organs in charge of the appointment and removal of leading cadres or by disciplinary and supervisory organs. Those who shall be investigated for criminal responsibility according to law shall be transferred to judicial organs for disposition.

       第十三条  组织人事部门应当将审计机关提交的领导干部任期经济责任审计结果报告，作为对领导干部的调任、免职、辞职、退休等提出审查处理意见时的参考依据。应当给予党纪政纪处分的，由任免机关或纪检监察机关处理。应当依法追究刑事责任的，移送司法机关处理。

  Article 14    The expenses which are necessary for carrying out the audit of the leading cadres' economic responsibility during their term of office shall be included as special items in the financial budgets of the people's governments at the corresponding levels and guaranteed by the people's governments at the same levels.

       第十四条  审计机关按照本规定对领导干部任期经济责任实施审计所必需的经费，应当列入本级人民政府专项财政预算，由本级人民政府予以保证。

  Article 15    Audit institutions independently perform audits of the leading cadres' economic responsibility during their term of office according to law; audit institutions at the higher level shall supervise and inspect the implementation of these Provisions by the audit institutions at the lower level; departments of organization and personnel and disciplinary and supervisory organs at the higher level assume responsibility for the organization and personnel departments and disciplinary and supervisory organs at the lower level to carry out these Provisions and make use of the audit findings of the audit institutions to carry out supervision and examination.

Disciplinary and supervisory organs, departments of organization and personnel, audit institutions and other relevant departments shall set up a joint meeting system with a view to exchanging and communicating information concerning audits of the economic responsibility of leading cadres during the term of office, and studying and solving problems arising in the audit of the economic responsibility of leading cadres during their term of office.

       第十五条  审计机关依法独立开展领导干部任期经济责任审计工作；上级审计机关负责对下级审计机关执行本规定的情况实行监督、检查，上级组织人事部门、纪检监察机关负责对下级组织人事部门、纪检监察机关执行本规定、利用审计机关审计结果的情况实行监督、检查。

    纪检监察机关、组织人事部门、审计机关等有关部门应当建立联席会议制度，交流、通报领导干部任期经济责任审计情况，研究、解决领导干部任期经济责任审计中出现的问题。

  Article 16    Various localities for which audits are carried out with respect to the economic responsibility of Party and government leading cadres above the county level during their term of office may, in accordance with the plan of the local Party committees and the people's governments and by integrating local practice, carry out audits in accordance with these Provisions.

       第十六条  各地对县级以上党政领导干部已经规定实行任期经济责任审计的，可根据各地党委、人民政府的部署，结合本地实际，按本规定执行。

  Article 17   These Provisions shall be interpreted by the National Audit Administration.

       第十七条  本规定由审计署负责解释。

  Article 18   These Provisions shall enter into force as of the date of promulgation.

       第十八条  本规定自发布之日起施行。