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["涧西区审计局重大执法决定进行法制审核目录清单"]
["序号","权力类别","事项名称","是否纳入重大执法决定法制审核范围","审核内容"]
[1,"行政处罚","对拒绝、拖延提供与审计事项有关资料，或者提供资料不真实、不完整，或者拒绝、阻碍检查行为的处罚","是","审核机构主要审核下列内容：\n（一）是否超越本机关执法权限；\n（二）主要事实是否清楚、相关证据是否适当、充分；\n（三）适用法律法规和标准是否适当；\n（四）评价、定性、处理处罚意见是否恰当；\n（五）行政自由裁量权行使是否适当；\n（六）审计程序是否符合规定；\n（七）法律文书制作是否规范；\n（八）其他依法应当审核的内容。\n审核过程中遇有复杂问题的，经审计机关负责人同意后，审理机构可以组织专家进行论证。"]
[2,null,"对违反国家规定的财务收支行为的处罚","是"]
[3,"行政强制","封存被审计单位有关资料、违规资产","是"]
[4,null," 暂停拨付、暂停使用有关款项","是"]
[5,null," 对违反国家规定的财政收支行为采取处理措施","是"]
[6,"审计处理","责令限期缴纳应当上缴的款项","是"]
[7,null,"责令限期退还被侵占的国有资产","是"]
[8,null,"责令限期退还违法所得","是"]
[9,null,"责令按照国家统一的会计制度的有关规定进行处理","是"]
[10,null,"其他需下达审计决定的处理措施","是"]
[11,"审计监督","拟作出审计移送处理决定","是"]
[12,"其他","拟作出的其他重大、复杂、疑难处理处罚决定","是"]
[13,null,"法律、法规、规章和上级行政机关规定应当进行法制审核的其他重大行政执法决定","是"]

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