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["湘潭县审计局重大行政执法决定法制审核目录清单"]
[]
["序号","  类别","    重大行政执法决定","      审核内容"]
[null,null,"    法制审核内容"]
[1,"审计监督","(一)责令限期缴纳应当上缴的款项；","法制审理机构主要审核下列内容："]
[null,"审计处理","(二)责令限期退还被侵占的国有资产；","(一)是否超越本机关执法权限；"]
[null,null,"(三)责令限期退还违法所得；","(二)主要事实是否清楚、相关证据是否适当、充分；"]
[null,null,"(四)责令按照国家统一的财务、会计制度的有关规定进行处理；","(三)适用法律法规和标准是否适当；"]
[null,null,"(五)其他处理措施。","(四)评价、定性、处理处罚意见是 否恰当；"]
[{"$nulls":3},"(五)行政自由裁量权行使是否适当"]
[{"$nulls":3},"(六)审计程序是否符合规定；"]
[2,null,"拟作出审计移送处理决定","(七)法律文书制作是否规范；"]
[3,"其他方面","拟作出的其他重大、复杂、疑难处理处罚决定。","(八)其他依法应当审核的内容。"]
[4,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。","    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。"]

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