Core Viewpoint - Shandong Province has initiated its 2025 fiscal audit work to enhance supervision over policy implementation, financial management reforms, and key areas such as major livelihood funds and projects, aiming to ensure effective macroeconomic control and high-quality economic and social development [1][2] Group 1: Audit Focus Areas - The audit will focus on promoting a more proactive fiscal policy, examining "two heavy" constructions, "two new" initiatives, special bonds for expanding domestic demand, and major investment projects [1] - It aims to reveal issues related to policy integration, departmental collaboration, central-local connections, and the effectiveness of fund utilization [1] - The audit will incorporate performance concepts throughout the process, emphasizing comprehensive budget management, allocation and usage of fiscal funds, and the consolidation of provincial transfer payment funds [1] Group 2: Key Reforms and Risk Management - The audit will also concentrate on deepening scientific fiscal management, safeguarding the bottom line for people's livelihoods, and preventing and mitigating risks [2] - It will strengthen supervision over zero-based budgeting reforms, improvements in the fiscal system below the provincial level, and the establishment of a budget performance management system [2] - The audit will intensify scrutiny of key livelihood funds and projects, as well as fiscal operation risks, addressing issues such as idle funds, losses, inefficiencies, and violations of financial discipline related to the implementation of major economic decisions [2]