The second amendment to Article 3 reads as follows: (ii) minimum living guarantees, special hardships for feeding, medical assistance, education assistance, housing assistance, employment assistance, family planning support, and social assistance for poverty reduction.

The fourth amendment reads as follows: (iv) Accumbency in housing, special funds for the Safeguarding of Synergy, and funds for the maintenance of homes.

Two increases were made as the fifth and sixth “(v) Employment Guarantee for Persons with Disabilities.

“(vi) Funding for social security to be raised and social donations.”

For the fifth to seventh subparagraph.

Article IV, paragraph 3, should be amended to read as follows: “Financial, tax, human resources security, civil affairs, education, housing and rural-urban construction, hygiene, disability, ICRC, housing finance management agencies, etc.”, in line with their respective responsibilities, cooperate with the audit supervision of social security funds by the auditing authority.”

Article 5, paragraph 1, should be amended to read: “Government departments and other units responsible for the management of social security funds should establish a sound internal audit system, which, according to the need, can be entrusted to the social audit body for auditing.

The second paragraph will be amended to read: “The internal audit body conducts the audit of social security funds and shall be subject to the operational guidance and supervision of the auditor and report the audit reports to the auditor”.

Add a paragraph to read as paragraph 3: “The audit body has the authority to verify the audit of the funds for social security received by the commissioned social audit body.”

Article 6, paragraph 2, was amended to read: “The audit body shall conduct an audit of the economic responsibility of the principal heads of State organs and other units subject to the audit of the auditing authority, by law, and shall conduct an audit of the payment, management, etc. of the social security funds of its units within its mandate.”

V. Amendments to Article 8 are: “The audit body has the authority to request the auditor to provide the budget for social security or the financial and payment plans, budget performance, accounts, financial accounting reports, the use of electronic computer storage, processing of financial and balance-of-payments, financial data and the necessary electronic computer technology files, and, in the case of financial institutions' opening accounts, audit reports by social audit bodies, and other information relating to the income and expenditure of social security funds, shall not be denied, delayed, false reports.”

Article 10, paragraph 1, was amended to read: “The auditing authority has the authority to inspect the accounting vouchers of the audited unit, the accounting books, the financial accounting reports and the systems for the use of electronic computer-based management finance, the balance-of-payments electronic data, as well as documents, information, the inspection of assets such as cash, in kind, and the value of securities, and the inspection of assets, such as cash, in-kind, and securities shall not be denied and hindered by the auditing units”.

Article 11 was changed to two paragraphs to read as follows: “The audit body has the right to take replication, photographs, backups, accounting books, financial accounting reports, as well as other information relating to social security funds, electronic data.

“The auditing authority has the authority to put an end to the transfer, concealment, alteration, destruction of accounting vouchers, accounting books, financial accounting reports, and other information, electronic data relating to social security funds, or the transfer, concealment of assets held in violation of national provisions; and, where necessary, the authority of the auditor, with the approval of the head of the audit body, has the authority to maintain information on the audit unit and the assets obtained in violation of national regulations.”

Article 13 was amended to read: “The auditor shall evaluate the audit matter after the audit of the audited units, and report the audit report. In violation of the provisions of the social security fund management, it is necessary to deal with, punish, in accordance with the law, that the audit body should make an audit decision within the statutory mandate or provide the relevant authorities with treatment, punishment.”

ix. amend Article 14 as follows: “The audit of social security funds shall submit the audit results report to the Government of the people at this level or to the audit body at the highest level; inform or publish the audit findings to the relevant authorities of the Government in accordance with the provisions.”

Article 16 was amended to read: “The auditor, in violation of article 8, paragraph 10 of this approach, rejects, delays the provision of information relating to audit matters or provides information that is unrealistic, incomplete or discouraged, and is corrected by an auditor's order, may inform criticism and give warning; rejects the correctness of fines that the auditor may be liable to a fine of up to 50,000 dollars, for the responsible person directly responsible and for other direct responsibilities, may be liable to a fine of $20,000, which shall be transferred to the competent organ concerned;

Amend Article 17 as follows: “The auditor shall take the following measures, within the statutory terms of reference, in violation of the financial and income and expenditure of the social security funds management provisions, and may be punished by law:

(i) Exclusive payment, payment of social security funds due or paid;

(ii) Refund of funds for social security that have been expropriated and misappropriated;

(iii) Refund of proceeds of violations by the time limit;

(iv) Bring or adjust the accounts concerned;

(v) Other treatment measures.”

Article 18, paragraph 1, was amended to read: “The Auditor-General and other direct responsibilities directly responsible for the breach of the provisions of the social security fund management, the financial and income-of-payments act, the auditor considers that the law should be taken into account, make recommendations for the disposition, be made either by the auditor or by its superior organs, the inspectorate shall decide on time in accordance with the law and notify the auditor in writing.”

The amendment to article 19, paragraph 1, reads as follows: “The auditor, in its social security fund audit, misuses its functions, favours fraud, plays a role in the exercise of the right to be disposed of by law; constitutes a crime and is criminally liable by law”.

Amendments to “other units” in Articles 2, 7 and 7, paragraphs 2, 4, 7 and 7”.

The words “Financial income and expenditure” in Article 2, paragraph 1, were revised to read “Financial income and expenditure”.

This decision is implemented since the date of publication.

The Social Security Fund Audit Monitoring Scheme in Anguégué Province has been released in accordance with this decision.

An audit of social security funds in the Central American Republic

(Act No. 152 of 24 December 2002 of the People's Government Order No. 152 of 15 January 2016) was published in accordance with the Decision of the Government of the Republic of Angué Province on the revision of the scheme for the audit of social security funds in the province of Ankara

In order to enhance the audit supervision of social security funds, the security, integrity and value added of social security funds, the preservation of the public interest and the legitimate rights of citizens, and the development of this approach in the light of the provisions of the Law on Auditing of the People's Republic of China on the implementation of the Law on Audit Law of the People's Republic of China.

Article II of this approach refers to the audit supervision of the financial audit of social security funds administered by the auditing authority in accordance with the law of the Government, of the actual, legitimate and effective payment of financial and income.

Article 3. Social security funds subject to audit supervision, including:

(i) Social insurance funds such as old, unemployment, medical care, work injury and maternity;

(ii) Minimum living guarantees, special hardships for feeding, medical assistance, education assistance, housing assistance, employment assistance, family planning support, and social assistance for poverty reduction;

(iii) Development of the Social Welfare Fund for Social Welfare;

(iv) Accumbency payments, specific funds for the Safeguarding of Synergy, and specific housing maintenance funds;

(v) Employment guarantees for persons with disabilities;

(vi) Funding for social security for social collectability and social donations;

(vii) Other social security funds provided for in laws, regulations and regulations.

Article IV

The audit supervision of social security funds has been carried out by the local government audit bodies at the district level, in accordance with the audit jurisdiction or with the authorization of the superior audit body.

Sectors and units such as finance, tax, human security, civil affairs, education, rural and urban construction, sanitary counts, maiming, ICRC, housing finance management agencies, should be aligned with the audit supervision of social security funds by the auditing bodies, in accordance with their respective responsibilities.

Article 5 Government departments and other units that manage social security funds should establish a sound internal audit system, which, according to the need, can be delegated to the social audit body to conduct audit certificates.

The audit of social security funds carried out by internal audit agencies should be subject to operational guidance and oversight by the auditor and sent the audit reports to the auditor.

The audit body has the authority to verify the audit of the funds for social security received by the commissioned social audit body.

Article 6. The audit body shall conduct regular audits of the annual financial and budgetary performance and accounts of social security funds.

When the auditing authority conducted an audit of the economic responsibility of the principal heads of State organs and other units subject to the auditing of the subject matter by the auditing body, an audit should be conducted in respect of the payment, management, etc. of the social security funds of the unit within its mandate.

Article 7.

(i) The authenticity, legitimacy and legitimacy of the budget of social security funds; the authenticity and legitimacy of budgetary adjustments;

(ii) The accuracy and integrity of social security funding projects, standards, by government departments and other units that collect and manage social security funds;

(iii) Whether the payment of social security payments is made in a timely and full manner in accordance with the prescribed standards;

(iv) Whether government departments and other units that manage social security funds are paid in a timely and full manner by law;

(v) Whether the management and operation of social security funds are safe, legitimate and whether the value added is in compliance and effectiveness;

(vi) Social security fund balances and household storage;

(vii) The soundness and effectiveness of the internal audit system of government departments and other units that manage social security funds;

(viii) Other elements requiring auditing are provided for in laws, regulations and regulations.

Article 8. The audit body has the authority to request the audited units to provide the budget of social security funds or the financial statements, budget performance, accounts, financial accounting reports, the use of electronic computer storage, processing of payments, financial data on income and expenditure and the necessary electronic computer technology files, audit reports from social audit bodies, as well as other information relating to the income and expenditure of social security funds, which are not denied, delayed, false reporting.

Article 9. The auditing authority shall communicate the letter of audit to the auditor by three months of the implementation of the audit. The letter of audit shall contain the basis for the audit, the scope of the audit, the time frame for the audit and the composition of the auditor.

Article 10, when auditing by the auditing authority, is authorized to inspect the accounting vouchers, accounting books, financial accounting reports and systems for the use of electronic computer-based management finance, balance-of-payments electronic data, and documents and information relating to audit matters, inspection of assets such as cash, in-kind, price securities, etc.

At the time of the audit, the audit body was authorized to investigate the relevant units and individuals on the audit matter and to obtain the relevant documentation.

Article 11. The audit body has the right to replicate, photographs, backups, etc., based on the perceived transfer, concealment, alteration, destruction of accounting vouchers, accounting books, financial accounting reports and other information relating to social security funds, electronic data.

The auditor was transferred, concealed, modified, destroyed accounting vouchers, accounting books, financial accounting reports and other information, electronic data relating to social security funds or transferred or concealed assets held in violation of State provisions; and, if necessary, authorized by the head of the auditing authority, the audit authority was authorized by the auditor to seal the information received by the auditor and assets obtained in violation of national provisions.

Article 12 To put an end to invalidity, and with the approval of the Auditor-General, the Controller informed the financial sector and the relevant authorities of the suspension of payments directly related to violations of the provisions of the social security fund management; the charges had been allocated for the suspension of use.

The measures set out in the preceding paragraph shall not affect the lawful operation of the auditor.

After the audit of the auditing units by the auditor, an evaluation of the audit matter should be made and an audit report was issued. In violation of the provisions of the management of social security funds, treatment and punishment are required by law, and the auditing authority shall make an audit decision within the statutory mandate or provide the relevant authorities with treatment, punishment.

After the closure of the social security funds audit, the audit body shall submit the audit results report to the current people's Government or to the superior audit body; inform the relevant branches of the Government or make the results available to society, as required.

Article 15. The auditor shall report in writing on the implementation of the audit decision within 30 days of the entry into force of the audit decision.

The audit body shall examine the implementation of audit decisions within three months from the date of entry into force of the audit decision. The auditor was not mandated and required to implement the audit decisions, and the auditing authority should be responsible for their implementation; it was still not implemented to apply for enforcement by the People's Court.

Article 16, in violation of article 8, article 10 of this approach, rejects, delays in the provision of information relating to audit matters, or whether the information provided is authentic, incomplete or discouraged, is corrected by an auditor, which may inform criticism and give warning; rejects the irreparability of a fine of up to $50,000 for the auditing unit, may impose a fine on the responsible person directly responsible and other direct responsibilities, which may be liable to the extent that the auditing authority considers appropriate to make recommendations to the competent authorities for the disposition and transfer of criminal justice units.

Article 17 imposes on the auditor the following measures, within the statutory terms of reference, in violation of the financial and income and expenditure provisions of the social security funds management system:

(i) Exclusive payment, payment of social security funds due or paid;

(ii) Refund of funds for social security that have been expropriated and misappropriated;

(iii) Refund of proceeds of violations by the time limit;

(iv) Bring or adjust the accounts concerned;

(v) Other treatment measures.

Article 18 advises that the auditor or its superior organs, the inspectorate shall make a timely decision in accordance with the law, and that the auditor shall notify the auditor in writing of the recommendations to be disposed of in accordance with the law.

In the course of the lawful investigation of the offence, the audit body found that the offence was suspected to constitute a crime and that criminal responsibility was required by law and should be transferred to the judiciary in a timely manner.

Article 19, in the context of the financial audit of social security funds, the auditor misuses its functions, favours private fraud, plays a role in default and is lawfully disposed of by law; constitutes an offence and is held criminally by law.

The auditor is guilty of violations of the property obtained by jeopardy, forfeiture or forcible compensation under the law.

Article 20