Provisional Practice Directions for Auditing Central Budgetary Implementation

Provisional Practice Directions for Auditing Central Budgetary Implementation

Order of State Council[1995]No.181

July 19, 1995
　
Article 1 These Practice Directions are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) for the purpose of improving auditing supervision over central budgetary implementation and other revenues and expenditures of public finance.
　
Article 2 The National Audit Office of the People's Republic of China (hereinafter referred to as the CNAO) shall, under the leadership of the Premier of the State Council, carry out auditing supervision over central budgetary implementation, maintain the legal solemnity of the central budget, promote strict implementation of the Budget Law by the central government departments (including their direct subordinates, similarly hereinafter), help fulfill the function of central budget in the macroscopic readjustment of the state and ensure healthy development of the national economy and society.
　
Article 3 Audit of central budgetary implementation should facilitate management of central revenues and expenditures by the State Council and supervision over central budgetary implementation and other revenues and expenditures of public finance by the Standing Committee of the National People's Congress, promote effective exercise of the function of budgetary management by financial departments and tax authorities of the State Council and other relevant central government departments and accelerate the progress of legalizing audit of central budgetary implementation and other revenues and expenditures of public finance.
　
Article 4 The CNAO shall audit the truthfulness, compliance and effectiveness of the implementation of the central budget and that of other revenues and expenditures at the central level as well as budgetary implementation and final accounts at the provincial level.
　
Article 5 Audit of central budgetary implementation shall cover the following major items:
1.
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