I. Audit objectives
The main goal of the budget execution audit of the Market Supervision Administration is to evaluate the budget execution, ensure the compliance of the use of budget funds, and prevent the budget funds from being abused or wasted. At the same time, the audit also pays attention to the efficiency of the use of budget funds, promotes the maximization of the efficiency of the use of funds, and improves the performance of market supervision and management departments.
Second, the audit content
The audit covers the integrity of budget revenue, the compliance of budget expenditure and the efficiency of budget implementation. During the audit process, we should check the actual implementation of each budget item one by one, focusing on the large capital expenditure and the use of project funds. In addition, the audit should also pay attention to the rationality of budget preparation and the compliance of budget adjustment procedures.
Third, the audit method
When auditing the budget implementation of the Market Supervision Administration, methods such as consulting files, on-the-spot investigation and asking relevant personnel are usually adopted. Auditors need to fully understand the budget implementation, deeply analyze the problems found, and put forward rectification opinions and suggestions.
Fourthly, the application of audit results.
The audit results will serve as an important basis for the Market Supervision Administration to improve budget management and strengthen internal control. For the problems found in the audit, the market supervision and management department shall carefully analyze the reasons, formulate rectification measures, and report the rectification situation to the audit institution in a timely manner. At the same time, the audit results will also serve as a reference for government decision-making, budget preparation and budget implementation supervision.
To sum up:
The budget execution audit of the Market Supervision Administration is an important work, which aims to ensure the compliance, effectiveness and economy of the use of budget funds. Through the audit, we can find the problems existing in the budget implementation, put forward rectification opinions and suggestions, and promote the market supervision and management departments to perform their functions better. The application of audit results will also provide important reference for government decision-making, budget preparation and budget implementation supervision.
Legal basis:
People's Republic of China (PRC) Audit Law
Article 16 stipulates:
Audit institutions shall conduct audit supervision over the budget implementation and other financial revenues and expenditures at the corresponding level, and submit audit results reports to the people's governments at the corresponding levels and audit institutions at the next higher level.
Budget Law of the People's Republic of China
Article 72 provides that:
The financial departments of governments at all levels are responsible for the supervision and inspection of the preparation and implementation of budgets of various departments at the corresponding level and their subordinate units, and report the budget implementation to the government at the corresponding level and the financial department of the government at the next higher level.
People's Republic of China (PRC) market supervision management law
Article 6 provides that:
Market supervision and management departments shall perform their duties according to law, strengthen supervision and management of market activities, protect fair competition in the market, maintain market order and promote the healthy development of the market. The market supervision and management department shall strengthen coordination and cooperation with other relevant departments to form a joint force of supervision.