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| Category | FINANCE | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1997-10-21 | Effective Date | 1997-10-21 |
|
Regulations for the Implementation of the Audit Law of the People's Republic of China |
|---|
Article 1 These Regulations are formulated in accordance with the
provisions of the Audit Law of the People's Republic of China (hereinafter
referred to as the Audit Law).
Article 2 Audit constitutes acts of independent inspection of an auditee
by an audit institution according to law of the former's accounting vouchers,
account books, accounting statements as well as relevant information and
assets of budgetary revenues and expenditures and financial revenues and
expenditures and supervision over the truthfulness, legitimacy and benefits
of budgetary revenues and expenditures and financial revenues and
expenditures.
Article 3 Budgetary revenues and expenditures subject to audit
supervision mean revenues and expenditures integrated in budget management
as well as revenues and expenditures of extra-budgetary funds pursuant to
the provisions of the Budget Law of the People's Republic of China and
other relevant provisions of the state.
Financial revenues and expenditures subject to audit supervision mean
the revenues and expenditures of various funds the accounting affairs,
accounting settlement and accounting supervision of which are handled by
state-owned financial institutions, enterprises and institutions as well as
other units concerned subject to audit supervision as prescribed by the state
pursuant to state provisions on financial accounting system.
Article 4 Audit institutions shall, pursuant to the functions and
responsibilities, limits of authority and procedures prescribed by the
Audit Law and these Regulations as well as other relevant laws and
regulations, exercise supervision through auditing.
Audit institutions shall base their audit assessment, handling of
cases and penalties on laws, regulations and other relevant state
provisions on budgetary revenues and expenditures and financial revenues
and expenditures.
Article 5 The main contents of supervision through auditing on budget
implementation by audit institutions consist of:
(1) information on the official replies on budgets of various departments
at the corresponding levels given by the finance departments of people's
governments at all levels pursuant to the approved budget of the same level by
the people's congresses at the same level, adjustments and changes in
budgetary revenues and expenditures in the process of implementation of the
budget at the same level;
(2) information on collection of budgetary revenues by collection
departments of budgetary revenues pursuant to laws, administrative
regulations and other relevant state provisions;
(3) information on the allocation of funds for budgetary expenditures
of the corresponding levels by the finance departments of people's governments
at all levels pursuant to the approved annual budgets and money outlay plans,
budget grades and procedures;
(4) information on the funds allocated to people's government at the next
lower level as subsidy for budgetary expenditures and handling of final
settlement by the finance department under the State Council and finance
departments of local people's governments at and above the county level
pursuant to the provisions of laws and regulations and the budget management
system;
(5) information on the implementation of annual budgetary expenditures
and budgetary rules, financial rules as well as related economic construction
and development of undertakings by all departments at the same level, and
information on the turnover of budgetary revenues by departments and units
tasked to turn over budgetary revenues;
(6) information on the handling of collection of budgetary revenues and
allocation of budgetary expenditures by state treasuries at all levels
pursuant to relevant state provisions;
(7) information on revenues and expenditures of budgeted funds under
special-purpose fund management pursuant to relevant state provisions; and
(8) other matters in budget implementation prescribed by laws and
regulations.
Article 6 The main contents of supervision through auditing exercised
by audit institutions over other budgetary revenues and expenditures consist
of:
(1) information on the management and utilization of extra-budgetary
funds and reimbursable budgetary funds by finance departments of people's
governments at all levels pursuant to the provisions of laws, regulations
and other relevant state provisions;
(2) information on the management and utilization of extra-budgetary
funds by all departments at the same level pursuant to the provisions of
laws, regulations and other relevant state provisions; and
(3) the final settlement of all departments at the same level and the Article 7 The National Audit Administration shall, under the leadership Local audit institutions at all levels shall, under the leadership of Article 8 Audit institutions of prefectural administrations set up by Article 9 Basis for the compilation of draft budgets for annual expenses (1) laws and regulations; (2) decision and requirements of the people's government at the (3) functions, responsibilities, missions and plan of the audit (4) standards for staffing quota; and (5) budget implementation of the preceding year and variable factors in Budget for expenses necessary for the performance of functions and Article 10 The system of technical qualifications of the auditing Audit institutions may, as required by work, appoint persons with Article 11 In handling audit matters, when auditors encounter any of (1) having husband-and-wife relationship, direct blood relationship, (2) having relations of economic interest with the auditee or the (3) having other relations of interest with the auditee or the audit Withdrawal of auditors shall be decided by the responsible person of Article 12 In the appointment and removal of persons in charge and their Article 13 Persons in charge of audit institutions not having any of (1) being investigated of criminal responsibility for crime; (2) having been given administrative sanctions for serious violation (3) failure to perform duties for more than one year due to health (4) failure to meet other requirements of the position prescribed by Article 14 Audit institutions shall exercise supervision through Article 15 Extra-budgetary funds subject to supervision through auditing (1) Various additional revenues and other funds and foundation funds (2) collection of various administrative fees and collection of (3) funds collected by relevant competent government departments from (4) other budgetary funds and foundation funds not included in budget Article 16 Audit institutions shall, on the termination of each Article 17 The report on audit results prepared by the audit institution (1) information on the finance department in the concrete (2) information on the collection departments of budgetary revenues (3) information on the state treasury at the corresponding level in (4) audit assessment on budget implementation at the corresponding level (5) problems existing in budget implementation at the corresponding level (6) views and suggestions put forth by the audit institution for handling (7) other information the report of which is required by the government Article 18 The National Audit Administration shall exercise supervision The report on audit results on central budget implementation submitted Article 19 Audit institutions shall, in accordance with law, exercise (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 Article 20 Audit institutions shall, in accordance with law, exercise (1) enterprises wherein the state-owned capital accounts for over fifty (2) enterprises wherein the state-owned capital accounts for less than Unless there are provisions otherwise by the State Council, the Article 21 State construction projects subject to supervision through Financial revenues and expenditures of building, design, construction, Article 22 Audit institutions shall, in accordance with law, exercise Article 23 Social security funds subject to supervision through Funds donated by society subject to supervision through auditing include Article 24 Audit institutions shall, in accordance with law, exercise (1) items of loans provided by international financial institutions, (2) items of loans provided by international organizations, foreign (3) items of assistance and grants provided by international (4) items of assistance and grants provided by international (5) other items utilizing the assistance and loans of international Article 25 Audit institutions shall, in conducting special-purpose Article 26 Audit institutions shall, in accordance with the relations Audit institutions with audit jurisdiction over the chief investment Article 27 Audit institutions shall, in accordance with the determined Article 28 In the process of the exercise of supervision through auditing The information and material to be provided by the auditees to the audit Article 29 Finance departments, taxation departments and other (1) budgets of the corresponding levels approved by people's congresses (2) monthly statements, yearly statements and final accounts on (3) comprehensive yearly statistical statements on finance and taxation (4) draft final accounts of departments compiled in summary by all Article 30 Audit institutions shall have the power to inspect the Article 31 Audit institutions shall, in carrying out investigations Audit institutions shall, in making inquiry about the deposits in Article 32 Audit institutions shall, when having the basis to hold that Article 33 When audit institutions exercise supervision through auditing (1) financial allocations, bank loans and materials acquired through (2) assets acquired through enjoyment of such preferential policies as (3) money and goods in kind collected from other persons in contravention (4) benefits acquired through disposing of state-owned assets (5) other assets acquired in contravention of state provisions. Audit institutions may, pursuant to legal procedures, notify the Article 34 When audit institutions in the exercise of supervision Article 35 Audit institutions may, in relation to audit matters, issue Audit institutions may publish audit results to the public on the (1) those as required to be published to the public by the people's (2) those which attract public concern of society; and (3) audit results of other audit matters the publication of which for Article 36 Audit institutions shall, in pursuance of the provisions Article 37 Audit institutions may, in the performance of audit Article 38 In the performance of audit, auditors shall proceed (1) compile audit work drafts, make detailed and accurate record of (2) gather and obtain original material, related documents and goods (3) make records of contents of meetings and conversations relating to Article 39 The testimonial material obtained by auditors from Article 40 Prior to the submission of audit reports to audit Audit teams should examine the views of the auditees on the audit Article 41 Upon reverification by special organs or personnel of audit (1) Assessment shall be made on audit matters and auditor's opinions (2) With respect to those having acts of budgetary revenues and (3) With respect to the acts of budgetary revenues and expenditures and Article 42 Audit institutions shall report to the people's governments Article 43 Audit institutions shall, upon making audit decisions, serve Article 44 Auditees shall execute the audit decisions and make the Auditees or relevant competent departments assisting in execution should, Article 45 Audit institutions should, within three months from the Article 46 Those having objections to audit decisions made by local Audit institutions should, within two months from the date of receipt of Article 47 Audit institutions should establish and perfect the audit Article 48 The contents and formats of such audit documents as the Article 49 If an auditee, in violation of the provisions of the Audit (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 (3) If a crime has been constituted, criminal liability shall be The auditee must, upon investigation of liability pursuant to the Article 50 Audit institutions shall, upon discovery of transfer, Article 51 Audit institutions shall, upon discovery of transfer and Article 52 With respect to the acts of all departments (including units (1) to order the violator to pay or turn over the budgetary revenue it (2) to order the violator to return the state-owned assets seized within (3) to order the violator to return the illegal gains within the (4) to order the violator to offset or adjust the related accounting (5) to take other correction measures. Article 53 With respect to the acts of financial revenues and In case of laws and administrative regulations having separate provisions Article 54 With respect to suggestions for handling and penalizing the Article 55 Auditors who abuse power, indulge in malpractices for Property acquired by auditors in violation of law and discipline shall Article 56 These Regulations shall enter into force as of the date of
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final settlement of the government at the next lower level.
Chapter II Audit Institutions and Auditors
of the Premier of the State Council, take charge of the audit work throughout
the country and perform the functions and responsibilities prescribed by the
Audit Law and the State Council.
the administrative leader of the people's governments at the corresponding
level and the audit institution at the next higher level, be responsible for
the audit work within their respective administrative areas and perform the
functions and responsibilities prescribed by laws, regulations and the
people's government at the corresponding level.
people's governments of provinces and autonomous regions directly under the
Central Government shall be responsible and report on their work to the
prefectural administrations and audit institutions of people's governments of
provinces and autonomous regions directly under the Central Government, and
their audit work shall be directed chiefly by the audit institutions of
people's governments of provinces and autonomous regions directly under the
Central Government.
by audit institutions necessary for the performance of functions and
responsibilities:
corresponding level;
institution;
the current year.
responsibilities by the audit institution shall be listed separately in
the budget at the corresponding level and guaranteed by the people's
government at the corresponding level.
speciality for auditors shall be practised. Specific measures shall be
observed in accordance with the relevant state provisions.
related professional knowledge with respect to audit matters to participate
in audit work.
the following circumstances, they shall withdraw on their own; the auditees
have the right to file applications for the withdrawal of the auditors:
collateral relationship by blood in three generations as well as close
relationship by marriage with the responsible person and other persons in
charge concerned of the auditee;
audit matters; and
items which may adversely affect fair performance of official duties.
an audit institution; withdrawal of the responsible person of an audit
institution shall be decided by the people's government at the corresponding
level or the responsible person of the audit institution at the next higher
level.
deputies of local audit institutions at all levels, views of the audit
institution at the next higher level shall be sought in advance.
the following circumstances during the tenure of office shall not be
removed or replaced at random:
of law and negligence of duty and no longer suitable for the position
of the person-in-charge of an audit institution;
reasons; and
the state.
Chapter III Functions and Responsibilities of Audit Institutions
auditing over state organs, armed forces units, political parties and
organizations and social groups 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, 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.
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:
raised managed by finance departments and not included in the budget;
institutional charges by administrative organs and institutions and not
included in the budget;
subordinate units; and
management.
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.
on budget implementation at the corresponding level shall contain the
following contents:
organization in budget implementation at the corresponding level;
in the organization of budgetary revenues at the corresponding level;
handling the business of budgetary revenues and expenditures;
by the audit institution;
and measures taken by the audit institution in accordance with law;
and improving the work of budget implementation at the corresponding level;
and
at the corresponding level.
through auditing in accordance with law over all 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.
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.
supervision through auditing over the following state-owned financial
institutions:
occupy a holding position or dominating position.
supervision through auditing over the following enterprises wherein
state-owned assets occupy a holding position or dominating position:
percent of the total capital of the enterprises; and
fifty percent of the total capital of the enterprises, however investors of
the state-owned assets in essence possess the holding right.
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.
auditing mean capital construction projects and technological transformation
projects chiefly with the investment of state-owned assets or accommodation
of funds.
purchasing and other units directly related to the state construction
projects shall be subject to supervision through auditing by audit
institutions.
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.
auditing include such social insurance funds as pension, medicare, 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.
money, marketable securities and articles in kind donated by domestic and
foreign enterprises, societies and individuals for non-profit social
undertakings.
supervision through auditing over the following items of assistance and
loans of international organizations and foreign governments:
foreign governments and their institutions to the Chinese Government and
its institutions;
governments and their institutions to Chinese enterprises and institutions
and guaranteed by the Chinese Government and its institutions;
organizations, foreign governments and their institutions to the Chinese
Government;
organizations, foreign governments and their institutions to societies
entrusted by the Chinese Government to administer the relevant foundation
funds and funds; and
organizations and foreign governments.
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.
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.
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.
scope of audit jurisdiction, exercise supervision through auditing and
conduct special-purpose audit investigations.
Chapter IV Limits of Authority of Audit Institutions
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.
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.
departments of people's governments at all levels shall submit the
following information to the audit institutions at the corresponding
levels:
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;
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 expenditures of reimbursable
financial funds;
work, briefings, and rules and regulations relating to finance, budget,
taxation, fiscal matters and accounting; and
departments at the corresponding levels.
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.
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.
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.
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.
in accordance with law, the auditees shall not transfer and conceal the
following assets in their possession acquired in contravention of state
provisions:
falsification and cheating;
state subsidy, assistance, premium, interest exemption, tax reduction, tax
exemption and tax refund in contravention of state provisions;
of state provisions;
in contravention of state provisions; and
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.
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.
circulars about their audit results to the relevant government departments
and put forth views and suggestions on related issues.
following audit matters:
government at the corresponding level or the audit institution at the next
higher level;
society has been prescribed by laws and regulations.
Chapter V Audit Procedures
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.
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.
in accordance with the following provisions:
issues discovered in audit and annotate the sources of material.
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.
audit matters or require the provision of recorded material of meetings
in accordance with the requirements of audit work.
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.
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.
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.
institutions, the audit reports submitted by audit teams shall be finalized
through examination by audit institutions and handled in accordance with the
following provisions:
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
audit notice, audit report, auditor's opinions and audit decision shall be
determined by the National Audit Administration.
Chapter VI Legal Liability
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:
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
investigated according to law.
provisions of the preceding paragraph, still subject itself to supervision
through auditing by the audit institution.
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 hand out or make
rectifications or take remedial measures and take measures prescribed in
Article 32 of these Regulations.
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.
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:
should pay or turn over within the prescribed time period;
the prescribed time period;
prescribed time period;
items; 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.
for handling and penalizing the acts of financial revenues and expenditures
in contravention of state provisions by the auditees, those provisions shall
prevail.
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.
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.
be recovered, confiscated or ordered to pay compensation according to law.
Chapter VII Supplementary Provision
promulgation.
URL: http://www.asianlii.org/cn/legis/cen/laws/rftiotal480