In the 2025 annual bank account inspection, the Shandong Regulatory Bureau of the Ministry of Finance moved away from traditional reporting-based review methods and instead adopted People's Bank of China account statements as the core verification basis, building a multi-tier progressive comparison mechanism. The bureau first compared these statements with information in its bank account management system, then established a "four-tier comparison" framework, cross-checking the account statements, annual inspection account application forms, its own system data, and the budget units' annual inspection data packages. For accounts raising doubts, it simultaneously obtained account opening documents and fund flow records for extended verification, striving to ensure the completeness, authenticity and accuracy of the account base.
To shift account management from annual centralized checks to routine oversight, the bureau deeply integrated the annual inspection with daily budget supervision. The inspection was deployed and advanced together with departmental final account audits and ongoing budget execution monitoring. Selected key budget units underwent on-site spot checks focusing on high-frequency risk points. During on-site verification, policy guidance was concurrently provided to help budget units sort out their account management systems, standardize usage procedures and improve management rules.
In the preparatory phase, the bureau set up a dedicated annual inspection working group, assigned experienced core staff to work intensively, and allocated responsibilities clearly. By systematically studying relevant policy documents and reviewing recurring issues from previous years, it clarified review standards and operational workflows. Meanwhile, it determined the units to be inspected by selecting 50% of central budget units in its jurisdiction based on their number of bank accounts. An advance notice was issued, specifying the required submission materials, reporting channels, and deadlines, along with a checklist and filling instructions.
For problems uncovered during inspection, the bureau applied a classified closed-loop disposal approach. Non-compliant accounts were placed on a problem ledger with defined rectification requirements and deadlines, with progress tracked on a per-unit basis. Accounts requiring ongoing attention were placed on a dynamic monitoring list, with disposal progress regularly reviewed. For custodial accounts not representing actual fund balances, the bureau uniformly clarified their management nature and guided budget units to cancel system filings following procedures, streamlining the account ledger. Meanwhile, account data was integrated and classified by inspected and non-inspected units, with large system-level units managed separately, forming a clearly tiered and categorized account information archive to support subsequent budget execution monitoring and final account audits. The bureau also plans to institutionalize effective practices such as third-party certificate verification and multi-tier comparison into routine working mechanisms, strengthening full-cycle oversight to safeguard central fiscal funds.