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

　(2) monthly statements, yearly statements and final accounts on the implementation of budget revenues and expenditures and the fulfillment of revenue plans of budget revenue collection departments at the corresponding levels as well as final accounts of revenues and expenditures of extra-budgetary funds and revenues and e

xpenditures of reimbursable financial funds;

　　(3) comprehensive yearly statistical statements on finance and taxation work, briefings, and rules and regulations relating to finance, budget, taxation, fiscal matters and accounting; and

　　(4) draft final accounts of departments compiled in summary by all departments at the corresponding levels.

　　Article 30 Audit institutions shall have the power to inspect the financial accounting settlement system of management of budgetary revenues and expenditures and financial revenues and expenditures by employment of electronic computers by the auditees. The auditees shall provide the audit institutions with the electronic data and relevant information of budgetary revenues and expenditures and financial revenues and expenditures stored and processed by employment of electronic computers.

　　Article 31 Audit institutions shall, in carrying out investigations among units or individuals concerned of issues relating to audit matters, have the power to look into and inquire about all deposits in financial institutions by the auditees and obtain testimonial material; the financial institutions concerned shall provide assistance and testimonial material.

　　Audit institutions shall, in making inquiry about the deposits in financial institutions by the auditees, carry the inquiry notice signed and issued by persons in charge of the audit institutions at and above the county level and undertake to keep the secrets.

　　Article 32 Audit institutions shall, when having the basis to hold that the auditees may transfer, conceal, alter or destroy accounting vouchers, account books, accounting statements as well as other information relating to budgetary revenues and expenditures or financial revenues and expenditures, have the power to take measures in gathering evidences; they shall, when necessary and with the approval of the persons in charge of the audit institutions, have the power to temporarily seal up for safekeeping account books and other material relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees in contravention of state provisions.

　　Article 33 When audit institutions exercise supervision through auditing in accordance with law, the auditees shall not transfer and conceal the following assets in their possession acquired in contravention of state provisions:

　　(1) financial allocations, bank loans and materials acquired through falsification and cheating;

　　(2) assets acquired through enjoyment of such preferential policies as state subsidy, assistance, premium, interest exemption, tax reduction, tax exemption and tax refund in contravention of state provisions;

　　(3) money and goods in kind collected from other persons in contravention of state provisions;

　　(4) benefits acquired through disposing of state-owned assets in contravention of state provisions; and

　　(5) other assets acquired in contravention of state provisions.

　　Audit institutions may, pursuant to legal procedures, notify the departments with duties of administering the allocation of funds or duties of supervision over the use of funds of the auditees to temporarily suspend the allocation of funds directly related to the acts of budgetary revenues and expenditures or financial revenues and expenditures in violation of state provisions and to suspend the use of the funds already allocated.

　　Article 34 When audit institutions in the exercise of supervision through auditing in accordance with law discover embezzlement, abusive use or illegal use of loan funds on the part of the auditees in contravention of state provisions, they may suggest that the state-owned financial institutions concerned take corresponding measures to ensure the safety of the loan funds.

　　Article 35 Audit institutions may, in relation to audit matters, issue circulars about their audit

results to the relevant government departments and put forth views and suggestions on related issues.

　　Audit institutions may publish audit results to the public on the following audit matters:

　　(1) those as required to be published to the public by the people's government at the corresponding level or the audit institution at the next higher level;

　　(2) those which attract public concern of society; and

　　(3) audit results of other audit matters the publication of which for society has been prescribed by laws and regulations.

　　Chapter V Audit Procedures

　　Article 36 Audit institutions shall, in pursuance of the provisions of laws, regulations and other relevant state provisions and requirements of the people's government at the corresponding level and the audit institution at the next higher level, determine the priorities in the yearly audit work and compile an annual plan of audit items.

　　Article 37 Audit institutions may, in the performance of audit according to law, directly serve the audit papers or serve the audit papers by post. In the case of those served directly, the date of signature for receipt on the receipt annotated by the auditees shall be the date of service; in the case of those served by post, the date of receipt annotated on the receipt shall be the date of service.

　　Article 38 In the performance of audit, auditors shall proceed in accordance with the following provisions:

　　(1) compile audit work drafts, make detailed and accurate record of issues discovered in audit and annotate the sources of material.

　　(2) gather and obtain original material, related documents and goods in kind capable of proving the audit items; when it is impossible or not suitable to obtain the original material, related documents and goods in kind, such methods as duplication and photography may be employed to obtain testimonial material.

　　(3) make records of contents of meetings and conversations relating to audit matters or require the provision of recorded material of meetings in accordance with the requirements of audit work.

　　Article 39 The testimonial material obtained by auditors from investigations among units and individuals concerned should have the signatures or seals of the providers; those material unable to obtain the signatures or seals of the providers, auditors should annotate reasons thereon.

　　Article 40 Prior to the submission of audit reports to audit institutions, audit teams shall seek the views of the auditees. The auditees should, within ten days from the date of receipt of the audit reports, submit their views in writing. No submission of views in writing within ten days from the date of receipt of the audit reports shall be construed as having no objection.

　　Audit teams should examine the views of the auditees on the audit reports, further verify the information, make necessary revision in the audit reports on the basis of the verified information and submit the audit reports and the views of the auditees in writing to audit institutions.

　　Article 41 Upon revivification by special organs or personnel of audit institutions, the audit reports submitted by audit teams shall be finalized through examination by audit institutions and handled in accordance with the following provisions:

　　(1) Assessment shall be made on audit matters and auditor's opinions issued with respect to acts of budgetary revenues and expenditures and financial revenues and expenditures with no violation of state provisions; with respect to those having acts of budgetary revenues and expenditures and financial revenues and expenditures in violation of state provisions while the circumstances are markedly not serious, they should be pointed out and ordered to make rectifications on their own, and assessment on audit matters should be made and auditor's opinions issued.

　　(2) With respect to t

hose having acts of budgetary revenues and expenditures and financial revenues and expenditures in violation of state provisions which call for handling and penalties according to law, in addition to assessment on audit matters and issuance of auditor's opinions, audit decisions on the handling and penalties shall be made within the scope of legal authority with respect to the acts of budgetary revenues and expenditures and financial revenues and expenditures in violation of state provisions.

　　(3) With respect to the acts of budgetary revenues and expenditures and financial revenues and expenditures which audit institutions hold that they shall be handled and penalized by relevant competent organs, audit proposals shall be prepared and suggestions on handling and penalties put forth to the relevant competent organs.

　　Article 42 Audit institutions shall report to the people's governments at the corresponding level and the audit institutions at the next higher level when encountering matters infringing on state interests and public interest of society the basis of handling and penalties for which has not explicitly defined.

　　Article 43 Audit institutions shall, upon making audit decisions, serve the same on the auditees for execution. For those audit decisions the execution of which requires the assistance of relevant competent departments, notices for assistance in the execution of audit decisions shall be prepared and issued.

　　Article 44 Auditees shall e

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