Rural Collective Economy Audit Approach

Original Language Title: 甘肃省农村集体经济审计办法

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(On July 23, 2008 Gansu Province Government 9th times Executive Conference considered through on July 29, 2008 Gansu Province Government makes 47th, announced since on September 1, 2008 up purposes) first chapter General first article to strengthening rural collective audit supervision, protection rural collective organization and members of lawful rights and interests of, promote rural economic development, according to People's Republic of China audit method and Gansu province rural collective assets management Ordinance, combined this province actual, developed this approach.
    Second this approach applies to the provincial administrative areas of financial and economic activities of the rural collective economic organization audit. Third people's Governments above the county level agricultural administrative departments and town people's Governments in charge of the administrative areas within the rural collective economy audit, audit State Audit guidance.
    Management of rural collective assets and financial supervision agencies at all levels (hereinafter referred to as rural audit agencies) responsible for specific tasks.
    Rural audit institutions carry out auditing duties and, if necessary, financial, supervision, public security and other departments and relevant financial institutions should be assisted.
    Article fourth audit institution of rural collective economic organizations in rural areas (including the exercise of its functions of villagers ' Committee) and its subordinate units, financial and economic activities related to rural cooperatives, according to the audit.
    Collective economic organizations and town accountant principal-agent relationship of rural audit institutions should be handled by County urban rural auditors audit.
    Article fifth rural Auditors the Auditors, should take part in professional training and by the provincial departments of agriculture administration examination, after obtaining the certificate and certified.
    Rural audit when they handle auditing matters must be objective and impartial, realistic, honest, and keep it secret.
    Sixth article rural audit personnel and was audit units or audit matters has following case one of of, should avoided: (a) and was audit units head and about competent personnel Zhijian has couples relationship, and straight relationship, and three generations within next Department blood and in-laws relationship of; (ii) and was audit units or audit matters has economic interests relationship of; (three) had in was audit units served as led positions, from was audit units discontent two years of; (four) is responsible for was audit units accounting agent business of;
    (E) with other interested by audit or audit-related matters, may influence justice.
    Chapter II audit scope and powers the seventh County urban rural auditors prepare annual audit work plan should be based on the following matters: (a) audit matters assigned by the people's Governments at the same level and higher authorities, (ii) the rural collective economic organization drew attention to the matters of audit, (iii) members of the rural collective economic organization reflects the need to audit matters.
    Eighth article rural collective organization following matters should accept audit supervision: (a) financial management system, and budget of implementation situation and other financial payments situation; (ii) financial accounting voucher, and books, and report of integrity, and authenticity, and legitimacy and normative; (three) assets of disposal and claims debt of management situation; (four) Contracting gold, and rent, and interest, and land compensation fee, collective income of management using situation; (five) "a thing a on the" funding raised Dr of management using situation;
    (Vi) Government and social donations, supplies management use; (VII) mainly responsible for the implementation of the terms of Office and the outgoing economic responsibility.
    Nineth article rural audit institutions handle audit matters, exercise following terms: (a) check was audit units of accounting voucher, and accounting books, and accounts, and report, and financial accounting report, and economic contract, and financial payments plans and assets and other and financial payments about of information; (ii) by County urban rural audit institutions head approved, query was audit units in financial institutions of account and has evidence proved of was audit units to personal name storage in financial institutions of deposits; (Three) to units and personnel survey and audit matters about of problem, collection proved material; (four) found was audit units transfer, and hidden, and tampered with, and destroys statements, and accounting voucher, and accounting books and other financial information of, by agricultural administrative competent sector head approved, can temporarily sealed about information; (five) on was audit units violation financial law, and damage rural collective organization interests of behavior, right to stop and ordered its corrected, refused to corrected of, recommends about sector suspended allocated about payments,
    The relevant responsible persons punished (vi) depending on your needs, communication or to publish audit results; (VII) check the decisions and views of auditees implement audit.
    Tenth audit institutions in rural areas should improve the auditing system, establishing audit files, keep the audit information.
    11th geshiyousheng audit instruments formulated by the competent departments of agriculture administration.
    Chapter III audit program 12th rural audit agency audit, audit group should be composed of at least two proposed audit plan, approved by the rural heads of audit agencies to implement.
    The 13th Auditor audit institutions in rural areas should be 3rd audit notice served to the auditees.
    Notice of audit shall audit basis, content and implementation of audit, audit staff and its requirement to the auditees and other related matters.
    The audited Unit received an audit notice, should be ready to accept the audit preparation, and provide necessary working conditions. 14th audit group according to requested the audit programme, to units and personnel to investigate and obtain evidence. Supporting documentation shall be signed or sealed by the provider.
    Provider signature or seal may not be acquired, the auditor should indicate the reason.
    In the survey, the Auditors shall show their certificates and documents. The 15th after the end of the audit, the audit team should complete audit reports in a timely manner, and to seek the views of the audited units. Auditee disagrees with the audit reports shall be from the date of receipt of the audit reports in the 10th, will be written to the audit team. Comments on the auditees, audit teams should be made or reviewed. Fails to submit a written opinion, with no objections.
    Audit team shall audit reports and opinions of the auditees to submit audit institutions in rural areas. 16th rural audit body shall from the date of receipt of the audit report for the Audit Group on 30th, audit team audit report and after consideration of the comments the auditees, audit findings, audit report for the Audit Agency.
    Should consist of counties agricultural Administrative Department of township people's Government, or punishment of, and penalties of audit observations submitted to it; it should be dealt with by the relevant authorities or organizations, penalties, and penalties of the audit recommendations submitted to it.
    17th counties agricultural administrative departments or township people's Government shall, in accordance with Auditors the audit opinion in the countryside, making audit decisions according to law, and notify the result audit institutions in rural areas. 18th audit decisions shall take effect from the date of delivery.
    Auditees should implement agricultural administrative departments at the county level or town government and rural audit in statutory terms of reference made in the audit decision and requested comments, suggestions to improve, correct. Audit decisions shall be submitted to the next higher rural audit filings.
    Superior audit institution that audit decisions in violation of the relevant provisions, to submit audit decisions of the authorities shall order the Department to be at the same level adjustment or withdrawal.
    Article 19th rural audit recommendations audit bodies, auditees, the relevant departments or organizations shall make a decision, and notify the result audit institutions in rural areas. 20th audited units and individuals to auditing disagrees with the conclusion of the May 15th from the date of receipt of the audit report of the Auditor, audit institutions in rural areas at a higher level, apply for a review of the audit report.
    Review Office shall review the applications received within 30th of review conclusions and decisions.
    Audited units and individuals on audit or review report is not satisfied with the decision, you can apply for administrative reconsideration or bring an administrative lawsuit in accordance with law. Fourth chapter legal responsibility 21st article was audit units and personal violation this approach provides, has following behavior one of of, by County urban agricultural administrative competent sector give warning, and ordered its deadline corrected; refused to corrected of, on units main head and the about responsibility personnel sentenced 1000 Yuan following of fine; constitute crime of, law held criminal: (a) refused to or delay provides and audit matters about information of; (ii) refused to, and hinder audit personnel law exercise terms of; (three) transfer, and
    Latent collective assets; (d) tampering, destroying accounting vouchers, account books, financial reports and other financial-related information or provide false information.
    22nd the audited unit in violation of State regulations, private storage private funds, white arrived, revenue are not recorded, illegal subsidies, bonuses, expenses and other financial income and expense, the agricultural administrative departments in counties order the rectification; it refuses to be given a warning, and the units in charge directly responsible and impose a fine of less than 500 Yuan.
    Article 23rd according to law should be turned over to the auditees, restitution payments, audit institutions in rural areas should make recommendations to the relevant authorities, the competent authorities shall, in accordance with the provisions of relevant laws and administrative regulations to be withheld, recovered, or to take other measures and notify the result audit institutions in rural areas.
    Recovery of collective assets in the audit, shall be returned to the rural collective economic organization.
    24th rural audit staff abuse, malpractice, negligence, by their work unit or Department penalties constitute a crime, criminal responsibility shall be investigated according to law.
                                                                                    Fifth chapter supplementary articles article 25th these measures come into effect on September 1, 2008.