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

ies shall have the right to adopt measures to obtain the evidence if they consider that the audited units possibly transfer, conceal, alter, or destroy accounting vouchers, accounting books, accounting statements and other materials related to other financial or financing income and expense. If necessary, they shall have the right to temporarily seal up the accoun

ting books and materials related to the financial or financing income and expense in violation of the relevant provisions of this country of audited units upon approval of principals of auditing authorities.

　　If discovering that audited units transfer or conceal assets obtained in violation of the relevant provisions of this country or are processing acts of financial or financing income and expense in violation of the relevant provisions of this country, Auditing authorities shall have the right to deter them.

　　Article 44 Auditing units shall have the right to raise suggestions on issues related to the financial or financing income and expense. The relevant departments and units shall handle them in time according to law, and shall notify the handling results to the auditing authorities in writing.

　　If auditing authorities find that audited units or the relevant responsible personnel are suspected of being involved in crimes in the course of auditing, they shall transfer them to the judicial authorities in time. Judicial authorities shall handle them in time according to law, and shall notify the handling results to the auditing authorities in writing.

　　Article 45 Auditing authorities shall have the right to implement special auditing investigation on specific proceedings related to the finance or financing income and expense, and the audited units and departments shall not refuse.

　　Article 46 Auditing authorities shall regularly examine the enforcement and handling of the auditing opinions and decision. The examination information shall be reported to the people's governments at the same levels and the next higher auditing authorities, and shall be subject to the supervision of the standing committees of people's congresses at the same levels.

　　Article 47 After the ending of auditing, auditing authorities shall report the auditing results to the people's governments or announce them to the public.

　　Chapter IX Legal Responsibilities

　　Article 48 In the case that the people's governments at the same levels and the lower levels with financial income and expense acts in violation of budget or the relevant provisions of this country, auditing authorities shall handle the illegally obtained assets according to law based on different circumstances:

　　(1) Ordering them to turn in or pay financial income that shall be turned in or paid within a specified time limit;

　　(2) Ordering them to return the infringed state-owned assets within a specified time limit;

　　(3) Ordering them to return the illegal gains within a specified time limit;

　　(4) Ordering them to offset or adjust the relevant accounts; or

　　(5) Adopting other correction measures.

　　Article 49 If the audited units have committed acts of financial income and expense in violation of the relevant provisions of this country, auditing authorities shall dispose of their illegally obtained assets and may impose warnings, circular criticism, confiscation of illegal gains, or fines to audited units according to Article 53 of the Implementing Regulations of the Law of the People's Republic of China on Auditing. They may raise proposal on imposing administrative sanctions or disciplinary sanctions on the relevant responsible persons.

　　Article 50 Audited units that refuse to provide materials related to the auditing proceedings or delay the providing of such materials, or refuse or hinder the examination shall be prosecuted for liabilities by auditing authorities according to Article 49 of the Implementing Regulations of the Law of the People's Republic of China on Auditing.

　　Article 51 In the case that audited units that transfer, conceal, alter, or destroy accounting vouchers, accounting books, accounting statements, and other materials related to the financial or financing income and expense, or transfer or conceal illegally obtained assets shall

be handled by auditing authorities according to Article 50 and Article 51 of the Implementing Regulations of the Law of the People's Republic of China on Auditing.

　　Article 52 Any unit or individual who retaliates or frames auditing personnel shall be handled by the relevant department; if his acts constitute a crime, he shall be prosecuted for criminal liability according to law.

　　Article 53 Auditing personnel who abuse their authorities, practice favoritism, neglect their duties, or accept bribes shall be prosecuted for their criminal liabilities if they commit a crime or crimes, or shall be subject to administrative sanctions according to law if they do not commit a crime.

　　Money and articles obtained by accounting personnel illegally shall be captured, confiscated, or returned upon order according to law.

　　Article 54 If audited units do not comply with specific administrative acts of the auditing authorities, they may apply for auditing reviews to the next higher Auditing authorities or the people's governments at the same levels within 60 days upon the date of knowing the specific administrative acts. If they do not comply with the auditing review decision, they may institute proceedings to the people's courts within 15 days upon the receipt of the auditing review decision.

　　Chapter X Supplementary Provisions

　　Article 55 Duties, power, procedures, legal liability, and so on that are not stipulated by these regulations shall be exercised according to the Law of the People's Republic of China on Auditing and other relevant laws and regulations.

　　Article 56 The people's government of the municipality may formulate the implementing rules according to these regulations.

　　Article 57 These regulations shall take effect as of June 1, 2001

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