If funds should be collected level by level before the competent department hands them over to the central treasury at last , the ministry of finance shall supervise the handing over and the financial supervisor ' s office stationed by the ministry of finance in the place shall inspect the collecting and handing over of funds 各级财政部门要进一步建立和完善有关收入的缴库(含财政预算外资金专户)制度、缴库单分送制度，认真履行监督、检查职责，根据公、检、法、工商部门行政性收费和罚没收入的执收、执罚和解缴情况，加强催缴和监缴，并建立稽查机制，堵塞漏洞，做到应收尽收。
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