深圳经济特区审计监督条例 Regulations of Shenzhen Special Economic Zone on Auditing Supervision

follows:

　　(1) Use of funds;

　　(2) Information on institutional income, production and operation income;

　　(3) Information on income and expense of funds beyond the budget;

　　(4) The use and management of balance of income and expense of budgetary outlay and special funds; and

　　(5) Other proceedings as provided by laws and regulations.

　　Article 23 Annual operation reports of state-owned assets submitted by the state-owned assets operation authorities of the municipality and all districts to the state-owned assets administration authorities shall be audited by auditing authorities at the same levels.

　　Chapter IV Auditing Supervision over Investment Projects

　　Article 24 Auditing authorities shall supervise the auditing of the budgetary enforcement and final accounts of the infrastructure construction projects and technological reform projects (hereinafter referred to as the "investment projects") under the following assets investment or financing:

　　(1) Financial funds;

　　(2) Social commonweal assets;

　　(3) Capital and funds that are administered by the government agencies and by social organizations under the entrustment of the people's governments;

　　(4) State-owned assets administered and used by enterprises and institutions;

　　(5) Self-raising funds or bank loans by state-owned enterprises and institutions; and

　　(6) Other state-owned assets.

　　Article 25 The main contents of the auditing supervision of auditing authorities over the investment projects shall be as follows:

　　(1) Information on invitation to bid and bidding;

　　(2) Information on the resource, management, and use of funds;

　　(3) Information on the budgetary enforcement;

　　(4) Information on the completion final accounts and assets transfer;

　　(5) Information on investment benefits; and

　　(6) Other proceedings as provided by laws and regulations.

　　Article 26 Financial income and expense of units of construction, design, supervision, purchase, and so on directly related to investment projects shall be sub

ject to the auditing supervision of auditing authorities.

　　Article 27 Auditing opinion statements provided and auditing decision made by auditing organization on the completion final accounts of investment projects shall be as the legal basis of the financial settlement and transfer of state-owned assets upon the completion of investment projects, and shall have binding force to building units, design units, and construction units.

　　Article 28 Auditing authorities may implement the whole process of auditing all key investment projects at the same levels if necessary.

　　Chapter V Auditing Supervision over Commonweal Assets

　　Article 29 Auditing authorities shall supervise the auditing on the financial income and expense of the following social security funds that are administered by government agencies or social organizations or other organizations under the entrustment of the people's government:

　　(1) Social insurance funds of endowment, unemployment, medical, employment injury, and so on;

　　(2) Social salvation funds such as disaster-relief funds, salvation funds, and poverty support funds; and

　　(3) Social welfare funds.

　　Auditing authorities shall establish the regular auditing system for social security funds.

　　The auditing results of auditing authorities on social security funds shall be notified to the competent or entrusting departments and announced regularly.

　　Article 30 Financial income and expense of environmental protection funds, social donation funds, and other social funds and capital for public benefit that are administered by government agencies or social organizations or other organizations under the entrustment of the people's government shall be subject to the auditing supervision of the auditing authorities.

　　When auditing the social funds and capital for public benefit, auditing authorities shall submit the comprehensive auditing reports to the people's governments at the same levels. The auditing results on social donation funds shall be announced to the public.

　　Article 31 Auditing authorities shall implement the auditing supervision over the financial income and expense of aids, loans, and donation projects from international organizations and foreign governments according to law.

　　When implementing the auditing supervision as listed in the preceding paragraph, auditing authorities shall abide by the generally accepted domestic and international accounting and auditing criteria, and shall audit the financial income and expense and benefits in the course of raising, use, administration, and repayment of domestic auxiliary funds.

　　Chapter VI Auditing Supervision over Economic Responsibility during Tenure

　　Article 32 Main principals of social organizations and institutions that have direct budgetary payment or allocation relations with financial departments at the same levels and government agencies (hereinafter referred to as the "main principals") shall be subject to economic responsibility auditing during the tenure of their office if they no longer hold the original positions due to dismissal, resignation, retirement, and so on.

　　The economic responsibility auditing during the tenure of the office of the main principals shall be implemented by Auditing authorities upon the application of departments that administer these main principals.

　　Article 33 Auditing authorities shall implement the economic responsibility auditing during the tenure of the main principals' office based on the truthfulness, validity, and benefit of financial and financing income and expense of departments or units of the main principals, so as to distinguish charging responsibilities and direct responsibilities borne by main principals in economic activities of their departments or units, and make objective evaluation and submit the auditing result reports.

　　Article 34 Audi

ting result reports provided by auditing authorities on the incumbency economic responsibility auditing shall be as the legal basis of examining, appointing, dismissing, awarding, or punishing main principals.

　　Article 35 The incumbency economic responsibility auditing on legal representatives of state-owned enterprises and government investment projects shall be handled according to the relevant laws and regulations.

　　Chapter VII Supervision over Internal and Social Auditing

　　Article 36 All departments of the people's governments and state-owned financial organizations and institutions shall establish and strengthen the internal auditing system.

　　Auditing authorities shall guide and supervise the operation of the internal auditing.

　　Article 37 The internal auditing authorities and internal auditing personnel shall exercise the internal auditing authorities independently according to law and shall be protected by laws.

　　Article 38 Auditing authorities shall supervise the auditing quality of social auditing authorities according to the relevant laws and administrative regulations.

　　Auditing authorities shall supervise and examine whether certified documents provided by social auditing authorities for the assets evaluation, capital assessment, certificate assessment, budget and final accounts of projects, tax agency, accounting, auditing, and so on are true and valid.

　　Article 39 When, in the course of auditing, finding that certified documents provided by the social Auditing authorities are not true or illegal, auditing authorities shall investigate and verify them according to the relevant laws and regulations, and handle them appropriately.

　　Chapter VIII Power of Auditing Authority

　　Article 40 When auditing authorities implement the auditing supervision, the audited units shall provide the following materials, and information according to the time limit and requirements as provided by the auditing authorities:

　　(1) Information on accounts set up by audited units in banks and non-banking financial organizations;

　　(2) The financial statements of the financial or financing income and expense;

　　(3) Auditing reports issued by the internal auditing authorities and certified documents provided by the social Auditing authorities;

　　(4) Computer application system materials related to the financial or financing income and expense;

　　(5) Laws and regulations related to the auditing proceedings and the relevant materials; and

　　(6) Other materials related to the financial or financing income and expense.

　　Article 41 When implementing the auditing, auditing authorities shall have the right to examine the accounting vouchers, accounting books, accounting statements, and other materials and assets related to the financial or financing income and expense of the audited units, and the audited units shall not refuse.

　　Article 42 When implementing the auditing, auditing authorities shall have the right to investigate the relevant issues related to the auditing proceedings. The relevant units and individuals shall support and assist auditing authorities, reflect information according to facts, and provide the relevant certified documents.

　　When inquiring about deposits of the audited units in financial organizations, auditing authorities shall hold the inquiry notice signed by main principals of auditing authorities. The relevant financial organizations shall assist the enforcement.

　　Article 43 Auditing authorit

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