2. All agricultural projects need auditing.

3. Audit of special funds for agriculture is to audit and check the rationality, compliance and effectiveness of the acquisition, use and management of special funds for agricultural enterprises.

4, the main contents of the audit of agricultural special funds:

(a) whether the national planned investment, the special funds arranged by the central budget (including the competent department) and the local financial matching funds are allocated in full and on time according to the provisions of the state.

(2) Whether the investment of project funds is reasonable, whether the funds are used legally and exclusively, and whether there are problems such as misappropriation, misappropriation, interception, transfer, loss and waste.

(three), the implementation and completion of the construction project plan (agreement), whether there are any unauthorized changes to the project plan, whether there are problems such as exceeding the plan, exceeding the standard, exceeding the area, exceeding the budget, and engaging in unplanned projects without authorization.

(4) Whether the financial management and internal control system of the unit using special funds are sound and effective, whether the accounting is standardized, and whether the statements are complete, compliant, true and accurate.

(five), the economic benefits, social benefits and ecological benefits of the use of special funds for agriculture.