甘肃省财政厅财政监督管理实施办法

甘肃省财政厅财政监督管理实施办法发布日期:2009年9月8日
甘肃省财政厅财政监督管理实施办法
第一章总则
第一条为了严肃财经纪律，认真履行财政监督职责，建立健全财政监督长效机制，保障财政资金的安全、规范和有效，促进财政科学化精细化管理，根据《预算法》、《会计法》、《甘肃省财政监督条例》等法律法规，结合我厅财政管理和监督工作实际，制定本办法。

第二条本办法所称财政监督，是指厅机关各处(室、局)(以下简称各处室)与专职监督机构共同履行财政监督职责，依照有关法律法规和规定对我省行政事业单位、社会团体、企业或者其他组织涉及财政、财务、资产、会计管理等事项进行的审查、评价、监控、检查和处理等活动。

第三条财政监督从业务职能处室、专职监督机构二个环节和层面着手，构建共同监督、权责明确、相互制约、全面覆盖、重点跟踪、信息共享的日常监督与专项监督相结合的财政监督长效机制，使财政监督工作贯穿财政业务管理和资金运行的全过程，实现财政监督经常化、规范化和制度化，充分发挥财政监督预警、监控、评价、纠偏、制裁、反馈的职能，提升财政监管水平。

第四条财政监督应遵循以下原则:
(一)统一领导，协作配合原则;
(二)共同监督，权责一致原则;
(三)监管融合，内外并举原则;
(四)依法监督，责任追究原则。

第五条财政监督检查严格按照有关法律、法规和政策依法进行，客观、真
实、准确地反映检查结果，出具检查报告，依法作出检查结论、处理决定及建议。

第二章财政监督的内容及职责
第六条财政监督主要内容:
(一)财政收入监督。

包括:税收收入和非税收入的政策执行、征管质量、收入
级次管理以及收入减、免、缓征、退库情况等的监督。

Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in
2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the
solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants
should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for
plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond
2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the
project was to create the basis for plant growth, soil, it can be said
is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(二)财政支出监督。

包括:部门预算、国库集中支付、政府采购、转移支付、
专项支出等的监督，重点对社会热点项目、重点项目、大额资金使用效益进行监督，确保财政资金的安全、规范和有效使用。

(三)内部监督。

包括:各处室的制度建设、预算编制、指标分配、资金拨付、
预算追加、项目资金评审、政府采购招投标、财务收支、履行职责等管理情况的监督。

(四)会计监督。

包括:单位执行会计制度情况、会计账簿设置的规范性、会计
信息资料真实性和完整性、会计核算合法合规性、会计工作人员从业资格合法性等的监督;会计师事务所及注册会计师执业质量和行为等的监督。

(五)其他监督。

包括:行政事业单位国有资产配置处置、地方金融机构金融资
产保值增值、政府债务收支等情况的监督。

第七条财政监督检查局对厅机关各处室财政监督检查工作实行统一归口管
理、统一检查计划、统一协调组织、统一检查规程、统一处理处罚管理等，并履行以下职责:
(一)拟定财政监督检查的政策和管理制度;
(二)负责厅机关财政监督检查计划的制定;
(三)组织开展财政收入、财政支出、会计信息质量等重点专项的监督检查，提出加强财政管理的政策建议;
(四)对业务处室日常监管工作的重点环节实施再监督;
(五)配合各处室开展专项资金检查、对群众举报的违反财经法律法规纪律的问题进行查处;
(六)按规定办理财政检查处理的处罚;
(七)其他需要监督检查的事项。

第八条各处室按照职责划分、工作流程和内控制度的规定，发挥事前审核、
事中监控、事后检查评价的职能，并履行以下职责:
(一)通过预算管理、国库集中支(收)付、会计管理等财政业务管理工作对财政收入、财政支出、内部监督、会计监督实施日常监督;
(二)制定完善各类财政专项资金管理制度中有关财政监督的内容;
Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main
branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above,
and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in
2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants
should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for
plant growth of selective soil, as humic acid soil, and lawn fertilizer,
and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond
2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the
project was to create the basis for plant growth, soil, it can be said
is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
(三)拟定本处室年度财政监督检查的初步计划，并根据厅机关年度计划开展监
督检查工作;
(四)负责督促分管单位对财政监督检查和审计中发现的违纪问题进行整改，建
立和完善财政管理的相关制度;
(五)建立和完善本处室日常监管责任制度;
(六)其他需要监督检查的事项。

第九条人事教育处、省监察厅驻省财政厅监察室和监督检查局负责厅机关各
处室和下属部门单位负责人的离任审计工作。

第十条条法处负责行政处罚事项的复核、听证等工作。

第三章财政监督的主要任务及要求
第十一条各处室应认真履行财政监督检查职责，强化日常管理监督，将财政监督工作贯彻、延伸到财政资金支出的全过程及具体用款单位和市、州、县,实现财政监督全覆盖和重点跟踪,具体做到:
(一)每年对归口服务和联系的预算单位预算、决算编制的真实性、合理性、完整性进行全面审核审查，确保预算、决算编制的透明、公平、准确和完整。

(二)对归口服务的预算单位、下级财政部门上报和向中央财政申报的用款计划、项目规划、资金报告和资金拨付情况进行严格审核，积极参与或委托相关单位对50万元以上项目进行实地考察或审核论证，确保申报项目的真实性，同时按照部门预算和国库集中支付管理的要求及时拨付资金。

(三)每年对归口部门的预算执行、财政政策法规执行情况及会计信息质量实时跟踪、实地综合检查或调查，检查面应达到30%以上，3年检查一遍，确保归口部门财务管理规范、政策执行到位、资金使用规范安全和有效，对监督检查发现的问题应及时督促整改纠正。

(四)对投资100万元以上的财政性资金项目工程竣工决算进行审查;对已量化的专项资金绩效评价项目每年应达到2-4个，确保工程决算审查、绩效评价的结果客观、公正和有效。

(五)对重点专项资金使用情况每年组织专项检查或跟踪调查，确定项目应达到2-4个，确保专项资金专款专用、配套资金落实到位并发挥效益。

(六)对上年度审计等其他执法部门发现问题的整改情况进行100%的落实。

Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk
diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main
branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above,
and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in
2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants
should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the
ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for
plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond
2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the
project was to create the basis for plant growth, soil, it can be said
is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第十二条国库处(支付中心)在集中收付、财政资金管理和会计核算环节的审核审查面应达到100%，确保财政资金收付及时、安全、手续齐全，会计核算真实和准确。

第十三条有关处室每年组织对税收、非税收入征收管理和票据管理稽查、行政事业单位资产管理、行政事业单位的会计人员的持证上岗、会计师事务所执业质量等的检查覆盖面应达到30%以上，3年检查一遍，确保财政收入和国有资产收益应收尽收，不被截留和占用，会计师事务所依法诚信执业。

第十四条预算处、国库处与其他处室、银行之间，以及办公室(财务)与厅机关各处室和部门之间的关联制约再监督覆盖面应达到100%，确保内部各项财政财务管理制度和办法得到贯彻执行，及时发现和纠正财政管理中存在的问题。

第十五条监督检查局年度确定的专项检查任务全面完成，并督促各处室落实全年检查计划;对处室日常管理重点环节的再监督覆盖面达到10%，确保检查质量达到规定要求，确保检查的财政资金使用合规、真实和有效，并及时处理违法违纪案件。

第四章财政监督的方式方法
第十六条财政监督应坚持日常监督、专项检查或联合检查相结合的方式，采取事前审核、审批、询问、分析、调查、评审，事中跟踪、监控、对账、督促、反馈，事后检查、绩效评价、整改落实等方法，加强财政业务和资金运行全过程、全方位的监督。

(一)日常监督:按照各处室职责、工作流程、内控制度、专项资金管理办法和财政法规制度等的规范要求，结合预算管理、国库管理、会计管理和资产管理等财政业务管理工作实施。

(二)专项检查:围绕财政管理中心工作、省上确定的重大事项、社会和群众关
注的热点和重点项目资金(资产)、年初确定的检查计划，或针对日常监督中发现的问题实施。

(三)联合检查:根据工作需要各处室会同监督检查局、下级财政部门，监督检
查局会同各处室，或财政部门会同其他部门针对涉及面较广的财政检查事项实施。

第十七条实施财政监督应充分利用现有财政业务信息系统和应用支撑平台，
提高财政监督效率。

第五章财政监督的程序
第十八条财政日常管理业务事项按照受理、初审、复核、审批、办结和跟Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in
2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants
should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for
plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond
2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of
landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the
project was to create the basis for plant growth, soil, it can be said
is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
踪的程序进行监督。

第十九条财政监督检查实行计划管理。

各处室年初根据管理职责、日常监督
和财政改革的重点、热点拟定当年的初步计划，报送监督检查局汇总编制厅机关年度检查计划，经厅长办公会议或厅主要领导审批后下发各处室实施，监督检查局跟踪督促落实情况。

第二十条对上级部门部署的未纳入厅年度监督检查计划的新增检查项目，原
则上由各处室按照文件要求负责组织实施。

厅里临时安排的重大检查项目，由监督检查局牵头会同有关处室提出实施方案，并报经厅领导批准后组织实施。

第二十一条实施财政检查应成立检查组，拟定具体检查方案，进行查前培
训。

检查组必须由2名以上具有行政执法资格的财政部门工作人员组成，必要时可聘请专门机构或者具有专门知识的人员协助检查人员开展检查工作。

第二十二条厅里组织开展重大专项检查人员不足时，可对各处室、监督检查局、下级财政部门的人员进行整合和统筹利用。

第二十三条实施财政检查应严格执行财政部《财政检查工作办法》、《财政
检查工作规则》等规定要求和操作规程，规范检查行为，保证检查质量，做到依法监督、规范监督。

第二十四条各处室开展财政检查，检查组提交的检查报告以及其他有关材料
经本处室审核和条法处复核后，对未发现有违法行为的被检查单位和个人由各处室(中心检查的由分管处室承办)报分管厅领导批准后作出检查结论;对有违法行为的被检查单位和个人提出处理意见与条法处、监督局汇审后，由监督检查局按相关程序作出行政处理处罚决定;对不属于财政部门职权范围的事项依法移送相关部门处理。

第二十五条各处室每项检查计划完成后形成的专题检查报告、调查报告、检
查结论、处理决定和阶段性总结，报送分管厅领导和监督检查局、人事教育处、省监察厅驻省财政厅监察室备查。

第二十六条实施财政监督检查需要委托聘用社会中介机构和专业人员的，应
按照财政部《委托会计师事务所审计招标规范办法》的要求，进行公开招标、竟标或从财政检查人才库中随机抽取，并执行统一的付费标准。

第二十七条各项检查结束后形成的材料，均由监督检查局负责审理归档。

检
查档案严格按照档案管理要求，及时整理，登记造册，妥善保管，便于查阅。

第六章财政监督的协调及成果利用
第二十八条各处室应不定期向分管厅长汇报财政监督工作开展情况、重大事
项检查和处理情况，工作中遇到的困难问题应及时向厅党组汇报。

Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform
distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points
branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs requirements with trunk, and points branch uniform, base diameter in 2.0CM above; hedge with shrubs requirements irrigation bundle full, and points branch uniform, and dry lower leaves no bare, More than 2 years old. All plants are shrubs should meet the specifications. (5) the solitary trees should be selected single planting ornamental tree is beautiful, high ornamental value of individual plants. (6) design should be selected when the bushes planted plant specifications, flowering shrubs such as rhododendron plants should select color uniform varieties, planting interval and density. 4, seedling planting project plants should be located according to the drawings, and with reference to the national standard and suitable to avoid lines, planting pits should be greater than the minimum thickness requirements, planting soil backfill
compaction in layers to ensure that plants are firmly rooted in the ground, supported by large-size seedlingshe primary analysis of soil physical and chemical properties, such as pests, disinfection, pest control in advance. Garden plant growth by required of minimum planting soil thickness should meet Xia table (construction figure Shang indicate of except) vegetation type herb flower lawn to was small shrubs big shrubs shallow root trees deep root trees soil thickness 30 (CM) 30 (CM) 45 (CM) 60 (CM) 90 (CM) 120 (CM) planting soil should selection for plant growth of selective soil, as humic acid soil, and lawn fertilizer, and peat soil, and pH 5.5~7.0, humidity 30~70%, completely loose, Lawn planting soil roughness (soil surface should be lower than teeth pond
2~5cm). 2, planting garden of foundation engineering projects from planning to the construction stage, focus on after completion of landscaping, the overall goal is to create a good living environment for plants, create a garden and green space. Plant engineering of the
project was to create the basis for plant growth, soil, it can be said
is the garden project, is one of the most important works. Also planted phase of this project must be carried out by the local soil improvement project. 3, seedling selection requirements: (1) engineering seedling selection of cooked goods, provisions relating to plant size. Plant procurement specifications can be large, so as to achieve ecological effect in a short time. Seedlings should have ... Strong, lush, Crown-shaped full, normal color, root system, pest and disease-free. (2) the
project should have growth robust, lush, Crown-shaped full, normal color, root system, pest and disease-free.
第二十九条各处室和监督检查局应加强日常管理监督和专项检查环节的协调
配合，相互支持，形成监督合力。

对非机密性的财政资金分配、管理制度、检查情况、处理决定等文件资料要及时抄送、反馈和通报，实现内部监督信息资源的互动和共享。

加强与审计、税务、纪检监察和财政部驻甘肃专员办等部门的沟通、协调和配合，形成纵横联动有序的财政监督网络体系。

第三十条财政监督检查工作中形成的调查报告、检查报告、检查结论、处理
决定等检查成果和其他部门提供的检查结论等，各处室应相互借鉴和利用，作为加强财政管理、完善制度办法、编制预算、安排资金、督促整改和制订检查计划的重要参考依据。

对存在严重财政违法违纪行为的单位，应及时收回或减少直至停止财政资金拨付。

第七章财政监督的责任
第三十一条建立健全履行财政监督职责的责任追究制度。

第三十二条各处室应按照职责分工、业务流程、资金流程、各项资金管理办
法等，建立健全财政管理与监督制度，划清各环节管理监督的权限，健全监督岗位责任制，将监督的责任落实到人。

第三十三条厅机关各处室的负责人、经办人、检查组长、检查人员均为财政
监督的责任人。

涉及由二个以上部门履行监督职责的，其责任共同承担。

第三十四条厅机关各处室有以下情形之一的，应当承担财政监督过错责任:
(一)审核、审批、拨付资金或办理批复有关财政业务事项未认真履行监督职
责，造成财政资金被虚报、冒领、骗取、流失和浪费等的;
(二)监督检查不到位、走过场，造成财政资金被滞留、截留、挪用或者提供了
虚假会计信息资料，同期被群众举报和其他执法部门查处的;
(三)违反财政监督检查规定程序或者作出的检查结论、处理适用法律法规依据错误，造成行政诉讼和赔偿的;
(四)对监督检查发现的违法违纪问题，不处理和不督促整改的;
(五)未完成监督检查任务目标或监督检查质量达不到规定要求的;
(六)其它应承担的责任。

第三十五条财政监督过错责任追究，依照法律法规或者《甘肃省财政厅行政
执法过错责任追究办法》执行;法律、法规或者规范性文件没有规定的，根据事实和情节轻重，经厅党组研究，对过错责任人分别给予批评教育、责令检查、内部通报、调整工作岗位等处理决定。

委托聘用的社会中介机构和专业人员发生的财政监督责任过错，由委托聘用Stems, root cause mechanical damage, looping root amputation at the wound to prevent infection. (3) category tree seedlings: a spindle should have a uniform distribution of main branches, branches, trunk diameter above 3.0CM; make trees of broadleaved trees branch height should be relatively consistent, with 3-5 main branch, trunk diameter of not less than 4cm, branch point is not less than 2.5M; coniferous trees with the spindle, there are primary. (4) shrubs class seedlings: tufted type shrubs requirements irrigation bundle full, and main collateral distribution uniform, and main branch number not less than 5 branch, at least has 3 branch above irrigation high reached provides standard; creeping type shrubs requirements at least has 3 branch above main branch reached provides standard length; vine health seedlings, and should points branch uniform, and main article number 5 branch above, and main article diameter 1.0CM above; going it alone type shrubs。