required to urge relevant central enterprises to submit their reports as soon as possible and have timely examinations. In respect of the problems found in the audit, CNAO recommends: SAC should tighten departmental budget implementation, ensure the completeness, truth and accuracy of the preparations of budgets and final accounts (draft). It should strengthen the planning for and budget management of public and conference fees and tighten the control of standards “three expenses” and scopes of expenditures. It should strengthen management of the fiscal and financial revenues and expenditures of its affiliated units, intensify the building and management of IT application and perform the responsibilities of investors according to law. IV. Rectification of the problems found in the audit SAC is organizing rectification of the problems found in the audit. Regarding self-regulated use of budget capital without approval, its affiliated CMIF has returned 921,000 yuan to the original channel. Regarding 9.72 million yuan of governmental capital rights and interest not in place, its affiliated Chemical Industry Publishing House has increased governmental capital. The specific rectification results will be made public by SAC. Annexes: 1. Chart of Overall Situation of Fiscal Appropriation Budget Implementation of SAC for the Year 2014 2. Chart of Fiscal Appropriation Budge Implementation of Focus-audited SAC Units for the year 2014 Audit Results of Budget Implementation and Other Fiscal Revenues and Expenditures of General Administration Customs for the Year 2014 Pursuant to the provisions of the CNAO Audit Law of the Republic of China, People’s conducted an audit from Jan. to March 2015 on the budget implementation and other fiscal revenues and expenditures of General Administration of Customs (GAC) for the year 2014, with focus on GAC at its own level and 2 of its affiliated units including Office Service Center and Center for the Purchase of Materials and Equipments (CPME), and carried out extended audit on other relevant matters. I. Overview GAC is a level-1 budget unit of the central treasury. The departmental budget is composed of the budget of GAC at its own level and the budgets of 63 level-2 units. The departmental fiscal
required to urge relevant central enterprises to submit their reports as soon as possible and have timely examinations. In respect of the problems found in the audit, CNAO recommends: SAC should tighten departmental budget implementation, ensure the completeness, truth and accuracy of the preparations of budgets and final accounts (draft). It should strengthen the planning for and budget management of “three public expenses” and conference fees and tighten the control of standards and scopes of expenditures. It should strengthen management of the fiscal and financial revenues and expenditures of its affiliated units, intensify the building and management of IT application and perform the responsibilities of investors according to law. IV. Rectification of the problems found in the audit SAC is organizing rectification of the problems found in the audit. Regarding self-regulated use of budget capital without approval, its affiliated CMIF has returned 921,000 yuan to the original channel. Regarding 9.72 million yuan of governmental capital rights and interest not in place, its affiliated Chemical Industry Publishing House has increased governmental capital. The specific rectification results will be made public by SAC. Annexes: 1. Chart of Overall Situation of Fiscal Appropriation Budget Implementation of SAC for the Year 2014 2. Chart of Fiscal Appropriation Budge Implementation of Focus-audited SAC Units for the year 2014 Audit Results of Budget Implementation and Other Fiscal Revenues and Expenditures of General Administration Customs for the Year 2014 Pursuant to the provisions of the Audit Law of the People’s Republic of China, CNAO conducted an audit from Jan. to March 2015 on the budget implementation and other fiscal revenues and expenditures of General Administration of Customs (GAC) for the year 2014, with focus on GAC at its own level and 2 of its affiliated units including Office Service Center and Center for the Purchase of Materials and Equipments (CPME), and carried out extended audit on other relevant matters. I. Overview GAC is a level-1 budget unit of the central treasury. The departmental budget is composed of the budget of GAC at its own level and the budgets of 63 level-2 units. The departmental fiscal
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