Key Benefits:
(Adopted at the 9th ordinary meeting of the Government of Gangong Province on 23 July 2008, No. 47 of the Decree No. 47 of 29 July 2008 of the People's Government of Gangang Province, which came into force on 1 September 2008) Chapter I General In order to strengthen the monitoring of the collective economic audit in rural areas, to protect the legitimate rights and interests of the rural collective economic organizations and their members, to promote rural economic development, to develop this approach in line with the National People's Republic of China's Audit Act and the Southern Province Rural Collective Assets Management Regulations. Article 2, this approach applies to audit supervision of income and expenditure and economic activities in the territorial administration. Article 3 Specific work is carried out by the rural collective financial and asset monitoring authorities at all levels (hereinafter referred to as the rural auditor). Rural audit bodies should be assisted by the necessary financial, inspection, public safety and related financial institutions when performing audit duties. Article IV. Rural audit bodies audit the income and expenditure and economic activities of the Rural Collective Economic Organization, including the Village Commission, which performs its functions, and its affiliated units, rural professional cooperatives. Collective economic organizations in the village have an accounting commissioned relationship with the rural audit agencies in the town, and should be audited by the rural audit agencies in the district. Article 5. The auditor of the rural audit body shall participate in professional training and shall be accredited after the provincial agricultural administration conducts the accreditation certificate. Rural auditors must be objectively impartial when auditing matters are conducted, and in practice, integrity, confidentiality. Article 6. Rural auditors should avoid: (i) There is a relationship between the Auditor-General and the relevant supervisors, the relationship between the rapist, the rapeutic relationship, and the three-generation family, and the parent; (ii) Economic interest with the auditor or auditing; (iii) Previously, in the lead position of the auditor, the departure from the auditor for two years; (iv) The accounting agent operations of the auditor; (v) Other stakes with the auditor or audit matter may affect audit impartiality. Chapter II Scope and competence of the audit Article 7. Rural audit bodies in the district should prepare annual audit workplans based on: (i) Audit matters with the Government and the superior authorities; (ii) Matters brought before the audit by the rural collective economic organizations; (iii) Members of the Rural Collective Economic Organization reflect matters requiring audit. Article 8 (i) Financial management system, budget implementation and other financial income and expenditure; (ii) Financial accounting vouchers, books, integrity, authenticity, legitimacy and normative; (iii) The disposition of assets and the management of claims; (iv) Management of collective income such as contracted payments, rent, interest, land compensation; (v) Managing the use of “thinking” funding; (vi) Government funds and the management of supplies; (vii) Implementation of the terms of office of the principal head and the responsibility of the latter. Article 9 (i) Examination of accounting vouchers, accounting books, accounts, statements, financial accounting reports, economic contracts, financial statements and assets and other financial-payment-related information; (ii) Upon approval by the heads of the rural audit agencies in the district area, access to the accounts of financial institutions by the auditor and evidenced by the auditor in the name of the individual deposit of financial institutions; (iii) To investigate and collect evidence-based material to relevant units and personnel; (iv) Be found to be transferred, concealed, modified, destroyed accounting statements, accounting vouchers, accounting books and other financial information, with the approval of the heads of the agricultural administrative authorities, which may temporarily contain information; (v) To put an end to and blame the change and non-removable behaviour of the auditor in violation of the law of the property, damage to the interests of the collective economic organization in rural areas, and to recommend that the relevant departments suspend the payment of the funds and impose penalties on the responsible person concerned; (vi) To communicate or publish the results of the audit, as required; (vii) Examination of the status of audit decisions and observations by the auditor. Article 10. Rural audit bodies should sound audit systems, establish audit files and maintain audit information. The format of the audit instrument was developed by the Provincial Agricultural Administration. Chapter III Audit procedures Article 12. When the rural audit body conducts the audit, the audit team shall consist of not less than two auditors, propose the audit programme and be implemented after approval by the heads of the rural auditing agencies. Article 13. Rural audit bodies should send letters of audit to the auditing units by 31 March. The letter of audit shall clarify the basis for the audit, the content of the audit, the time for the implementation of the audit, the composition of the auditor and matters relating to the requirements of the audited units. After receipt of a letter of audit by the auditor, the preparation of the audit should be prepared and the necessary working conditions. Article 14. The audit team investigates and obtains material in accordance with the requirements of the audit programme. The material shall be signed by the supplier or by the name. The auditor shall indicate the reasons for not having obtained a signature or a chapter of the provider. At the time of the investigation, the auditor shall present the relevant evidence and documentation. After the closure of the audit, the audit team should complete its audit reports in a timely manner and seek the views of the auditor. The audit reports were contested by the auditor and written observations should be sent to the audit team within 10 days of receipt of the audit report. The audit team shall provide clarification or review of the observations made by the auditor. There was no objection to the written observations that were overdue. The audit team shall submit the audit reports and the observations of the audit cell to the rural audit body. Article 16 shall, within 30 days of the receipt of the audit report of the Audit Group, conclude the audit and present the audit report of the audit body. An audit of the treatment, punishment should be handled and sanctioned by the authorities or the commune government of the rural administration in the district of the district; an audit of the treatment, punishment should be made by the relevant authorities or organizations. Article 17 The audit decided to enter into force on arrival. The auditing units should implement the audit decisions and requests made by the district-level agricultural administration or the commune government and the rural audit body within the statutory mandate to improve, correct views and recommendations. Audit decisions should be reported on top-level rural audit bodies. The superior audit body considers that the audit decision is contrary to the relevant provisions of the State and may be brought to change or cancellation by the same-level authority responsible for making the audit decision. The audit recommendations made by the rural auditor should be taken by the auditor, the relevant authorities or organizations in accordance with the law and communicated the results in writing to the rural audit body. Article 20 was contested by the auditor and individuals, which could apply for review to the top-level rural auditor of the audit report within 15 days of the receipt of the audit report of the audit body. The review body shall make its findings and decisions within 30 days of receipt of the review request. Audited units and individuals are not consistent with audit decisions or review reports and may apply to administrative review or administrative proceedings in accordance with the law. Chapter IV Legal responsibility Article 21, which is violated by an auditor and by individuals, provides that one of the following acts is warned by the authorities of the rural administration in the district and that their deadlines are being changed; the refusal to correct and impose a fine of up to 1000 dollars for the head of the unit and the responsible person; and the criminal responsibility of the law: (i) To deny or delay the provision of audit-related information; (ii) To reject and impede the exercise of the functions of the auditor by law; (iii) Transfer, concealment of collective assets; (iv) Harmonization, destruction of accounting vouchers, accounting books, financial accounting reports and other financial-related information or provision of false information. Article 22, which was violated by the auditor, had private mortgages, white credits, income non-recruitment, non-payment of subsidies, awards, reimbursements, etc., and was ordered by the district agricultural administration authorities to correct them; refused to correct, giving warnings and imposing a fine of up to 500 dollars for the principal heads of units and direct holders. Article 23 provides for payments made by the auditor in accordance with the law and shall be paid, paid, or otherwise processed, and shall inform the rural audit body in writing of the results. Collective assets recovered in the audit should be returned to the rural collective economic organization. Article 24 Abuse by rural auditors, in favour of private fraud, insecure of negligence, is subject to administrative disposition by their units or authorities, and constitutes a crime and is criminally criminalized by law. Chapter V Article 25 |
