In the first year of implementing the Administrative Institutions Internal Control Evaluation Measures in 2026, the Ministry of Finance's Chongqing Regulatory Bureau introduced three core measures to drive internal control at central budget units in Chongqing from mere formality to effective operation. This year also marked the first deep integration of internal control evaluation and report compilation. Given the multi-level and dispersed nature of the units under its supervision, the bureau established a working path of coordinated deployment, integrated collaboration, thorough verification, and closed-loop rectification.
The coordination measure was built on mechanism construction, policy study, and promotional guidance. The bureau set up a three-tier linkage mechanism—regulatory bureau, competent departments, and grassroots units—clarifying responsibilities of lead offices and positions to ensure departmental review duties were fulfilled. All staff studied the Administrative Institutions Internal Control Evaluation Measures, the evaluation indicator system, and audit guidelines, unified verification standards through case teaching. Furthermore, through special training on budget management, a professor from Xiamen National Accounting Institute was invited to explain the new rules and practical procedures, with trainees required to cascade the training content.
The integration measures focused on innovating the supervision model. One approach was implementing a combined 'budget supervision + internal control inspection' mechanism, synchronizing checks on internal control process execution during daily supervision of budget progress, special funds, and fund allocation, thereby moving the risk prevention threshold forward. Another approach linked internal control verification with final account audits, requiring audited units to first complete their internal control evaluations and reports, establishing a two-way comparison mechanism between final account data and internal control materials to trace deficiencies in internal control systems from final account anomalies, forming a closed regulatory loop of mutual verification and correction. Supervision was also pushed down to end-level budget units, and for issues like limited staffing and weak internal control foundations, processes were simplified with a focus on core risk points such as revenue-expenditure management, asset management, and segregation of duties, achieving full coverage.
The closed-loop management measure spanned online screening, on-site verification, and supervised rectification. Using the ministry's unified reporting platform, the bureau conducted comprehensive off-site reviews of internal control reports, evaluation reports, and supporting materials from units under its jurisdiction, focusing on the objectivity of evaluation conclusions and the adequacy of support, and maintained a problem ledger. Based on online anomalies, key units were selected for field inspections using a 'hear, check, discuss' method to verify the implementation of internal control systems and the effectiveness of risk controls. Finally, a closed-loop model of 'identifying problems, listing items, setting rectification deadlines, and conducting follow-up reviews' was applied, with problems fed back on-site, rectification lists issued, and rectification status incorporated into daily supervision to prevent recurrence.
The Chongqing Regulatory Bureau indicated it would continue to enforce responsibilities, deepen the integration of internal control supervision with budgeting, final accounts, and financial oversight, guiding central budget units in Chongqing to improve their internal control systems, standardize power operations, and prevent financial risks.