Supervision, On The Expenditures And Their Audit Of The County Finance

From the general view, Chinese fiscal expenditure can be divided into administrative operating costs and special funds expenditures. Administrative operating costs are the public administration (including the institutions of the law enforcement nature) which for completing their tasks to engage in public activities costs, including personnel expenses and office expenses. Special funds expenditures are the higher government and the level people government which arrange for the special cause, special projects or specific tasks, with special purpose and performance goals' financial funds, which including anti-poverty funds, infrastructure funds, comprehensive agricultural development funds, employment and reemployment funds, resettlement funds, and other special funds. As a grass-roots county-level fiscal, the expenditures related to the county government's (even the township government's) basic operation and economic-social stability and development. This is an important significance for building a harmonious society in China. However, there are still many problems of county-level expenditure. On the one hand, government administrative operating costs remain in a high level. On the other hand, there are still many problems of the county-level management's special funds, such as too many funding sources, duplication of projects, too many departments management, responsibility unclear, and other problems to be solved. As a county-level audit agency, within its jurisdiction the expenditure of audit and supervision is the focus of its statutory responsibilities. How to reduce administrative operating costs, improve the efficiency of using special funds, is the current work of the county finance departments, and also is the focus of supervision for county audit department.