(Adopted by the 20th Standing Committee of the Government of the city of 28 October 2013, No. 137 of 19 November 2013, by Decree No. 137 of the Order of the Government of the South Turkmen Republic of 1 January 2014)

Article 1, in order to strengthen the monitoring of the resource environment, to promote the development of eco-civilization and to promote sustainable economic and social development, to develop this approach in line with the laws, regulations and regulations of the National People's Republic of China's Audit Act, the Regulations on Auditing Law of the People's Republic of China and the Regulations on Auditing in Anguar province.

Article 2

Article 3. The resource environment audit referred to in this approach means monitoring, evaluation and identification activities by the auditor in accordance with the law relating to the authenticity, legitimacy and effectiveness of the resource environment.

Article IV, city, district (zone) audit bodies are responsible for auditing oversight of administrative organs, business units, social groups, etc. in the current administration area.

In accordance with work requirements, the municipal audit body may authorize the auditing of the district (zone) auditing matters under its jurisdiction, or directly audit the resource environment auditing matters under the jurisdiction of the district (zone).

Article 5

Article 6. The auditor exercises the authority to carry out the monitoring of the resource environment independently of other administrative bodies, social groups and individuals.

Article 7. The audit body shall, in accordance with the objectives of environmental management of resources in the region, determine the focus of the audit, prepare the annual plan for the resource environment audit project and report to the Government of the current people on its approval, in accordance with the requirements of the current people and the superior audit body.

The auditing authority is required to perform the resource environment audit duties, which are organized by the Government.

Article 8. The audit body may use a direct audit or may also organize a resource environment audit, including internal audit, commissioning social audit bodies.

The auditor may conduct a resource environment audit, including joint audits, joint audits, professional audit integration.

Article 9. The audit body shall establish a coordination mechanism for the monitoring of the resource environment, to improve the system of work, such as joint audits, joint meetings, information exchange and briefings, audit corrections and audit findings.

Article 10. The audit body shall establish a pool of experts for environmental auditing. Based on work needs, persons with relevant expertise, such as resources, environment, law, engineering technology, could be employed to participate in resource environmental audit activities.

Article 11. Auditing authority conducts audit oversight of:

(i) Implementation of the resource environment policy;

(ii) Management of resource environment funds;

(iii) Resource environment project construction and operation;

(iv) Other circumstances that should be monitored by the resource environment by law.

Article 12. Auditing bodies conduct audit oversight of the implementation of the resource environment policy, principally auditing legal, regulatory, and policy implementation of the resource environment, such as the establishment, implementation and regulation of the resource environmental management system, and the analysis and evaluation of implementation.

Article 13. Auditing authority conducts audit supervision of the management of resources environment funds, principally auditing the mobilization, distribution, use and management of resource environment funds, revealing problems in the operation of funds and analysing and evaluating the use of funds.

Article 14. Auditing bodies conduct audit oversight of the construction and operation of resource environment projects, completion of major audit projects, resource development of management and ecological environmental protection and analysis of project construction, operation and evaluation.

Article 15. The auditing of financial, investment, finance, enterprise, foreign investment and economic responsibility relates to resource environmental matters, and the following should be audited:

(i) In the financial audit, the auditing Government has developed, implemented the resource environment policy and resource environment funds mobilization, allocation, management and use;

(ii) In the investment audit, the audit of national focus-building projects implement environmental industrial policies in the areas of planning Budddh, quarant approval, design construction, production operation, and the legitimacy and effectiveness of resource environments and their control measures;

(iii) In the financial audit, the return and use of bank loans and the implementation of the resource environment credit policy;

(iv) In the corporate audit, the implementation of the national resource environment policy and the environmental protection section can result in the use and use of emission reductions, pollution of the construction and operation of facilities;

(v) An audit of the resource environmental impact of foreign-funded projects in the context of the external audit;

(vi) In the audit of economic responsibility, the auditor's principal head is responsible for the management and ecological environmental protection duties of resources, the completion of the emission reduction targets and the protection of the responsibility of the basic farmland.

Article 16 implements the resource environment audit by the auditor, which should be subject to audit reports; audit decisions are required to be dealt with, punished by law; audit decisions are made; and audit transfers are required by other relevant departments.

Article 17 The audit body shall report to the Government of the people at this level on the results of the resource environment audit or may communicate or publish the audit findings to the relevant authorities.

The results of the audit were able to meet the needs of the resource management sector to perform oversight duties, and the authorities should use them as a basis for the conduct of the evaluation and avoid duplication of inspections.

Article 18 Auditing organs are subject to the audit reports issued by law, audit decisions taken, and are subject to audit units and assist the implementation units.

Article 19 was violated by the auditor by refusing or delaying the provision of information relating to audit matters, or whether the information provided was true, incomplete or denied, obstructing the inspection, which could be communicated to criticism, warnings; denial of correction and legal accountability by law.

Article 20, the auditor and its staff, in the context of the monitoring of the resource environment, have abuse of authority, provocative fraud, andys of negligence, and are held accountable by law.

Article 21