中华人民共和国审计法实施条例 REGULATIONS FOR THE IMPLEMENTATION OF THE AUDIT LAW OF THE PEOPLES REPUBLIC OF CHINA

ce with law, and exercise supervision through auditing over enterprises and institutions having direct relations of budget turnover and allocations with the finance department of the people's government at the corresponding level in accordance with law.

　　Article 15 Extra-budgetary funds subject to supervision through auditing mean the following budgetary funds not included in budget management of state organs, institutions, social groups for collection, withdrawal and arrangement for use in or for the performance of governmental functions:

　　(1) Various additional revenues and other funds and foundation funds raised managed by finance departments and not included in the budget;

　　(2) collection of various administrative fees and collection of institutional charges by administrative organs and institutions and not included in the budget;

　　(3) funds collected by relevant competent government departments from subordinate units; and

　　(4) other budgetary funds and foundation funds not included in budget management.

　　Article 16 Audit institutions shall, on the termination of each budget year, carry out audit on budget implementation and other budgetary revenues and expenditures. When necessary, audit institutions may conduct audit and inspection on relevant items in the budgetary revenues and expenditures in the current budget year or in past budget years.

　　Article 17 The report on audit results prepared by the audit institution on budget implementation at the corresponding level shall contain the following contents:

　　(1) information on the finance department in the concrete organization in budget implementation at the corresponding level;

　　(2) information on the collection departments of budgetary revenues in the organization of budgetary revenues at the corresponding level;

　　(3) information on the state treasury at the corresponding level in handling the business of budgetary revenues and expenditures;

　　(4) audit assessment on budget implementation at the corresponding level by the audit institution;

　　(5) problems existing in budget i

mplementation at the corresponding level and measures taken by the audit institution in accordance with law;

　　(6) views and suggestions put forth by the audit institution for handling and improving the work of budget implementation at the corresponding level; and

　　(7) other information the report of which is required by the government at the corresponding level.

　　Article 18 The National Audit Administration shall exercise supervision through auditing in accordance with law overall financial revenues and expenditures of the Central Bank and its branches occurring in engagement in financial business activities and in the performance of functions and responsibilities of financial supervision and control.

　　The report on audit results on central budget implementation submitted by the National Audit Administration to the Premier of the State Council shall include information on the financial revenues and expenditures of the Central Bank.

　　Article 19 Audit institutions shall, in accordance with law, exercise supervision through auditing over the following state-owned financial institutions:

　　(1) the state policy bank;

　　(2) state-owned commercial banks;

　　(3) state-owned non-bank financial institutions; and

　　(4) banks or non-bank financial institutions wherein state-owned assets occupy a holding position or dominating position.

　　Article 20 Audit institutions shall, in accordance with law, exercise supervision through auditing over the following enterprises wherein state-owned assets occupy a holding position or dominating position:

　　(1) enterprises wherein the state-owned capital accounts for over fifty percent of the total capital of the enterprises; and

　　(2) enterprises wherein the state-owned capital accounts for less than fifty percent of the total capital of the enterprises, however investors of the state-owned assets in essence possess the holding right.

　　Unless there are provisions otherwise by the State Council, the supervision through auditing over the enterprises listed in the preceding paragraph exercised by audit institutions shall be carried out with reference to the provisions of Articles 20 and 21 of the Audit Law.

　　Article 21 State construction projects subject to supervision through auditing mean capital construction projects and technological transformation projects chiefly with the investment of state-owned assets or accommodation of funds.

　　Financial revenues and expenditures of building, design, construction, purchasing and other units directly related to the state construction projects shall be subject to supervision through auditing by audit institutions.

　　Article 22 Audit institutions shall, in accordance with law, exercise supervision through auditing over the implementation of the general budget or budget estimate, annual budget implementation and annual final settlements and final settlements on the completion of projects of state construction projects.

　　Article 23 Social security funds subject to supervision through auditing include such social insurance funds as pension, medic are, work injuries, unemployment, birth, etc., social relief funds such as relief, disaster relief, assistance to poor areas etc., as well as social welfare funds for the development of the cause of social welfare.

　　Funds donated by society subject to supervision through auditing include money, marketable securities and articles in kind donated by domestic and foreign enterprises, societies and individuals for non-profit social undertakings.

　　Article 24 Audit institutions shall, in accordance with law, exercise supervision through auditing over the following items of assistance and loans of international organizations and foreign governments:

　　(1) items of loans provided by international financial institutions, foreign governments and their institutions to t

he Chinese Government and its institutions;

　　(2) items of loans provided by international organizations, foreign governments and their institutions to Chinese enterprises and institutions and guaranteed by the Chinese Government and its institutions;

　　(3) items of assistance and grants provided by international organizations, foreign governments and their institutions to the Chinese Government;

　　(4) items of assistance and grants provided by international organizations, foreign governments and their institutions to societies entrusted by the Chinese Government to administer the relevant foundation funds and funds; and

　　(5) other items utilizing the assistance and loans of international organizations and foreign governments.

　　Article 25 Audit institutions shall, in conducting special-purpose audit investigations, produce the written notice of special-purpose audit investigations to the localities, departments, units and persons concerned under investigation and explain relevant details; the localities, departments, units and persons concerned shall accept investigation, relate the information truthfully and provide relevant material.

　　Article 26 Audit institutions shall, in accordance with the relations of budgetary and financial subordination of the auditees, determine the scope of audit jurisdiction; where the scope of audit jurisdiction cannot be determined in accordance with the relations of budgetary and financial subordination, the scope of audit jurisdiction shall be determined in accordance with the relations of supervision and administration of the state-owned assets.

　　Audit institutions with audit jurisdiction over the chief investment body shall exercise supervision through auditing over enterprises and institutions with investment by two or more than two investment bodies of the state-owned assets.

　　Article 27 Audit institutions shall, in accordance with the determined scope of audit jurisdiction, exercise supervision through auditing and conduct special-purpose audit investigations.

　　Chapter IV Limits of Authority of Audit Institutions

　　Article 28 In the process of the exercise of supervision through auditing by audit institutions in accordance with law, the auditees shall, in accordance with the time limit and requirements prescribed by the audit institutions, provide the audit institutions with the relevant information and material on budgetary revenues and expenditures or financial revenues and expenditures.

　　The information and material to be provided by the auditees to the audit institutions shall include information on the establishment of accounts in banks and non-bank financial institutions by the auditees, audit reports produced by public audit firms entrusted by the auditees, reports on assets verification, asset appraisal reports as well as other reports relating to the handling of amalgamation, separation and final accounts of enterprises and institutions.

　　Article 29 Finance departments, taxation departments and other departments of people's governments at all levels shall submit the following information to the audit institutions at the corresponding levels:

　　(1) budgets of the corresponding levels approved by people's congresses at the corresponding levels, budgets of all departments of the corresponding levels approved by the finance departments of people's governments at the corresponding levels, annual revenue plans of budget revenue collection departments as well as budgets of all subordinate units approved by all departments at the corresponding levels;

　

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