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

xecute the audit decisions and make the payment due to special accounts pursuant to the finance management system and the relevant state provisions; the illegal gains confiscated and fines in accordance with law shall be turned over to state treasuries in full.

　　Auditees or relevant competent departments assisting in execution should, within 30 days from the date of entering into force of audit decisions, report to audit institutions in writing on the implementation of the audit decisions.

　　Article 45 Audit institutions should, within three months from the date of entering into force of audit decisions, inspect the implementation of audit decisions. With respect to auditees' failure to implement the audit decisions pursuant to the prescribed time limit and requirements, the audit institutions shall order them to execute the same; for those who further fail in execution, applications shall be filed at a people's court for forcible execution.

　　Article 46 Those having objections to audit decisions made by local audit institutions should submit applications to audit institutions at the next higher level or the people's governments at the corresponding level for reconsideration; with respect to objections to audit decisions made by the National Audit Administration, applications should first be filed with the National Audit Administration for reconsideration.

　　Audit institutions should, within two months from the date of receipt of the application for reconsideration, make the reconsideration decision. The time limit for making the reconsideration decision may be appropriately extended in the event of extraordinary circumstances; however, the longest time period extended shall not exceed two months and the extended time period and their reasons shall be notified to the applicants for reconsideration in time.

　　Article 47 Audit institutions should establish and perfect the audit archive system pursuant to relevant state provisions with respect to the handling of audit matters, audit investigation matters, audit reconsideration matters and audit appeal acceptance matters.

　　Article 48 The contents and formats of such audit documents as the audit notice, audit report, auditor's opinions and audit decision shall be determined by the National Audit Administration.

　　Chapter VI Legal Liability

　　Article 49 If an auditee, in violation of the provisions of the Audit Law, refuses or delays

provision of information relating to audit matters, or refuses and hinders examination, the audit institution shall order a rectification and may mete out criticism in a circular and administer a warning; whoever refuses to make a rectification shall be investigated of liability pursuant to the following provisions:

　　(1) A fine of less than RMB 50,000 Yuan be imposed on the auditee;

　　(2) With respect to the person in charge held directly responsible and other persons directly responsible of the auditee whom the audit institution holds that administrative sanctions or disciplinary penalties shall be imposed, suggestions shall be made to the departments and units concerned for the imposition of administrative sanctions or disciplinary penalties; and

　　(3) If a crime has been constituted, criminal liability shall be investigated according to law.

　　The auditee must, upon investigation of liability pursuant to the provisions of the preceding paragraph, still subject itself to supervision through auditing by the audit institution.

　　Article 50 Audit institutions shall, upon discovery of transfer, concealment, alteration and destruction of accounting vouchers, account books, accounting statements as well as other information relating to budgetary revenues and expenditures or financial revenues and expenditures by the auditee, have the power to stop the same, order it to handout or make rectifications or take remedial measures and take measures prescribed in Article 32 of these Regulations.

　　Article 51 Audit institutions shall, upon discovery of transfer and concealment of illegally acquired assets by the auditee, have the power to stop the same or apply to the people's government or the relevant competent department to stop the same, or apply to a people's court to take property preservation measures in accordance with law.

　　Article 52 With respect to the acts of all departments (including units directly under them) at the same level and those of the government at the next lower level in contravention of the budget or other acts of budgetary revenues and expenditures in contravention of state provisions, audit institutions shall deal with the illegally gained assets within the scope of legal authority in the light of different circumstances pursuant to the following provisions:

　　(1) to order the violator to pay or turn over the budgetary revenue it should pay or turn over within the prescribed time period;

　　(2) to order the violator to return the state-owned assets seized within the prescribed time period;

　　(3) to order the violator to return the illegal gains within the prescribed time period;

　　(4) to order the violator to offset or adjust the related accounting items; and

　　(5) to take other correction measures.

　　Article 53 With respect to the acts of financial revenues and expenditures of auditees in contravention of state provisions, audit institutions shall, within the scope of legal authority, order the violators to make a rectification, administer a warning, mete out criticism in a circular and deal with the illegally gained assets pursuant to the provisions of Article 52 of these Regulations; those with illegal gains shall be imposed a fine more than one time and less than five times of the amount of the illegal gains; those with no illegal gains shall be imposed a fine of less than RMB 50,000 Yuan. With respect to the persons in charge held directly responsible and other persons directly responsible of the auditees whom audit institutions hold that administrative sanctions or disciplinary penalties should be imposed, suggestions for administrative sanctions or disciplinary penalties shall be put forth with the relevant departments and units.

　　In case of laws and administrative regulations having separate provisions for handling and penalizing the acts of financial revenues and expenditures in contravent

ion of state provisions by the auditees, those provisions shall prevail.

　　Article 54 With respect to suggestions for handling and penalizing the auditees put forward by audit institutions or suggestions for the imposition of administrative sanctions or disciplinary penalties on persons in charge held directly responsible and other persons directly responsible of the auditees, the departments and units concerned should make a decision in time according to law and notify the audit institutions of the results in writing.

　　Article 55 Auditors who abuse power, indulge in malpractices for selfish gains or neglect duties which constitutes a crime shall be investigated of criminal liability according to law; where a crime has not been constituted, administrative sanctions shall be imposed according to law.

　　Property acquired by auditors in violation of law and discipline shall be recovered, confiscated or ordered to pay compensation according to law.

　　Chapter VII Supplementary Provision

　　Article 56 These Regulations shall enter into force as of the date of promulgation

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