(Translation for Reference Only)
(Adopted at the 5th Meeting of the Standing Committee of the Third People's Congress of Shenzhen Municipality on February 23, 2001; amended for the first time in accordance with the Decision on Revising the Regulations of the Shenzhen Special Economic Zone on Auditing Oversight adopted at the 12th Meeting of the Standing Committee of the Fourth People's Congress of Shenzhen Municipality on May 30, 2007; revised for the first time at the 31st Meeting of the Standing Committee of the Fifth People's Congress of Shenzhen Municipality on August 28, 2014; amended for the second time in accordance with the Decision on Revising the Regulations of the Shenzhen Special Economic Zone on Audit Supervision adopted at the 22nd Meeting of the Standing Committee of the Sixth People's Congress of Shenzhen Municipality on January 12, 2018; and revised for the second time at the 27th Meeting of the Standing Committee of the Seventh People's Congress of Shenzhen Municipality on February 29, 2024)
Chapter I General Provisions
Article 1 To strengthen audit oversight, safeguard fiscal and economic order and social public interests, enhance the efficiency of fiscal fund utilization, and promote integrity in governance, the Regulations of the Shenzhen Special Economic Zone on Auditing Oversight (hereinafter referred to as “these Regulations”) are formulated in accordance with the Audit Law of the People's Republic of China and the basic principles of relevant laws and administrative regulations, and in light of the actual conditions in the Shenzhen Special Economic Zone.
Article 2 The leadership of the Communist Party of China over audit work shall be upheld, and a centralized, unified, comprehensive, authoritative and efficient auditing oversight system shall be built.
The audit authority shall, in accordance with the law, exercise its audit supervision function over the following matters:
(1) The financial revenues and expenditures of the people's governments at lower levels, as well as of the departments or entities those are in direct budgetary contribution or appropriation relationships with the financial departments of the people's governments at this level;
(2) The financial revenue and expenditure of public institutions, enterprises and financial institutions in which the State-owned assets or State capital has a controlling or dominant position, and collective enterprises whose assets are of public interest;
(3) The budget execution and final accounts of government-funded and predominantly government-funded construction projects, and the management and use of funds, as well as construction and operation, of other major public works projects of national or public interest;
(4) State-owned resources and assets;
(5) The financial revenue and expenditure of social insurance funds, social endowment funds and other social welfare funds and funds administrated by government departments and other organizations entrusted by the government;
(6) Implementation of major economic and social policies and measures at the national, provincial and municipal levels; and
(7) Other financial revenues and expenditures that shall be subject to audit oversight in accordance with the law.
Article 3The audit authority shall exercise auditing oversight over the authenticity, lawfulness and effectiveness of the financial revenues and expenditures listed in Paragraph 2 of Article 2 of these Regulations.
The audit authority shall conduct audit evaluations in accordance with laws and regulations governing financial revenue and expenditure, as well as relevant national policies, standards, and project objectives. Where an audited entity engages in financial revenue and expenditure activities that violate state regulations, the audit authority shall, within its statutory authority, make decisions on handling or imposing penalties.
The audit authorityshall strengthen performance audit, promote the optimization of the financial expenditure structure, and strengthen financial budget performance management.
Article 4The audit authority may conduct special audit investigations into specific matters related to financial revenue and expenditure in any region, department, or entity.
Article 5The municipal and district people's governments shall, in accordance with the law, annually submit to the standing committee of their respective people's congresses a report on audit work and a report on the rectification of issues identified in audits.
Article 6The audit authority shall independently exercise its authority of auditing oversight in accordance with law, free from interference by any administrative authority, enterprises, public institutions, social organizations, or individuals.
The audit authority and its personnel shall not participate in any activity that may impair their ability to independently perform audit supervision duties in accordance with the law, nor shall they interfere with or meddle in the normal business operations or management activities of audited entities or related parties.
Article 7In conducting audit matters, the audit authority and its personnel shall act objectively and impartially, adhere to facts, uphold integrity, and maintain confidentiality.
The audit authority shall strengthen the supervision over the auditor’s legal compliance and performance of duties and responsibilities, and urge theauditor to act with due diligence in accordance with law.
The audit authority and auditor shall be subject to supervision in accordance with law.
Article 8The audit authority shall be responsible for auditing work in their administrative jurisdictions under the leadership of the head of the people's government at the same level and the audit authority at the next higher level.
The audit authority shallbe responsible to and report on the work of the people's government at the same level and the audit authorities at the next higher level, whereas the audit business shall be directed primarily by the audit authorities at the next higher level; the audit authorities check the quality of the audit business of their dispatching agencies and the audit authorities at the lower level.
The person in charge of the audit authority shall be appointed or removed after consultation is made with the audit authority at the next higher level.
Article 9 Subject to the approval of the people's government at the same level, the audit authority may, in accordance with law, set up special audit organization, as well as establish, in accordance with law, dispatching organization of the audit authority in the relevant regions, departments and entities.
Article 10 The municipal and district people's governments shall establish and improve the system for utilizing audit results, and establish an information-sharing mechanism for audit results in accordance with the relevant provisions.
The municipal and district relevant departments shall make reasonable and effective use of the audit results and provide written feedback to the audit authority on the utilization of the audit results.
Article 11 The government information system and data sharing platform shall be accessible to audit authority in accordance with the provisions.
Where the electronic data and other information obtained by audit authority through the government information system and data sharing platform is suffice to meet the needs, the audit authority shall not require the audited entity to duplicate the provision. The audit authority shall strengthen the construction of audit informatization, increase the centralization and comprehensive utilization of data, and use informatization and other technologies to carry out problem checking, evaluation and judgment, and macro-analysis.
Chapter II Financial Auditing Oversight
Article 12The audit authority shall, in accordance with the law, exercise auditing oversight of the following financial revenue and expenditure matters:
(1) The organization by the finance department of the local people's government of the implementation of the budget and the drafting of final accounts;
(2) The collection of budgetary income by the department that collects the budgetary income at the same level;
(3) The budget execution and final accounts of departments or entities that are in direct budgetary contribution or appropriation relationships with the financial departments of the people's governments at the same level;
(4) Budget execution and final accounts of people's governments at lower levels; and
(5) Other financial revenue and expenditure.
Article 13Whenaudit authority audits the implementation of budget revenues and expenditures at the same level,the audit shall include the following elements:
(1) The status of the budgets approved by the finance departments to the departments or entities at the same level in accordance with the budgets at the same level approved by the people's congresses at the same level, the status of adjustments in the implementation of the budgets at the same level, and the status of changes in budget revenues and expenditures;
(2) Collection of budgetary revenues by financial and other budgetary revenue collection authorities in accordance with the provisions of laws, regulations and other relevant State provisions;
(3) The allocation of funds for budgetary expenditures at the same level in accordance with the approved annual budget, as well as the prescribed budgetary levels and procedures by the financial department;
(4) The allocation and administration of funds for intergovernmental financial transfers and the handling of settlements and carry-overs by financial departments in accordance with laws, regulations and the relevant provisions of the financial administration system;
(5) The collection, division and retention of budget revenues and the disbursement of funds for budget expenditures in accordance with the relevant State regulations by the treasury at the same level;
(6) Implementation of the annual budget by each department or entity included in the budget of the same level;
(7) Revenue and expenditure of budget funds under special administration in accordance with the relevant provisions of the State;
(8) Debt service on government debt administrated by the financial department;
(9) Performance of budget execution; and
(10) Other budgetary implementation situations stipulated by laws and regulations.
Article 14 The financial department shall, in accordance with the requirements of the audit authority, submit the following documents to the auditing authority at the same level in a timely manner:
(1) The budgets approved by the people's congress at the same level;
(2) The budgets approved for adjustment by the standing committee of the people's congress at the same level;
(3) The final accounts approved by the standing committee of the people's congress at the same level; and
(4) Analytical report on the implementation of the local budget;
The financial departments and other budget execution departments and entities and other audited entities shall realize information and data sharing with the audit authorities according to the requirements of the audit authorities and provide the necessary conditions for data sharing with the audit authorities.
Article 15The audit authority shall, at the end of each budgetary year, audit the implementation of the budget, the draft final accounts and other financial revenues and expenditures at the same level, make an audit evaluation of the implementation of the budget at the same level, put forward opinions on the handling of the situation and suggestions for improvement, and urge the financial department and other relevant departments to rectify the problems that exist in the implementation of the budget.
The audit authority shall annually submit to the people's government at the same level and to the audit authority at the next higher level a report on the results of the audit of the budget execution, the draft final accounts and other financial revenues and expenditures for the previous year.
Article 16 The relevant departments shall use the results of the audit of budget execution as the basic information for the preparation of the budget, and shall explain the utilization of the results of the audit of budget execution in the description of the preparation of the budget.
Chapter III Auditing Oversight of Enterprises, Public Institutions and Financial Institutions
Article 17 The audit authority shall exercise auditing oversight of the assets, liabilities, profits and losses, as well as other financial revenues and expenditures of the following enterprises and financial institutions:
(1) Where the proportion of State-owned capital to the total capital (share capital) exceeds 50 percent;
(2) Where the proportion of State-owned capital to the total capital (share capital) is less than 50 percent, but the main body of investment in State-owned capital has actual control; and
(3) Collective enterprises whose assets are of public interest.
Article 18The audit authority shall exercise auditing oversight of the preservation and appreciation of the value of State-owned capital in enterprises and financial institutions in which the State-owned capital does not occupy a controlling position or in which the main body of investment in State-owned capital does not have actual control.
Article 19The audit authority auditing the financial revenue and expenditure of enterprises and financial institutions listed in Article 17 of these Regulations shall include the following:
(1) Assets, liabilities, owners' equity and profit and loss;
(2) Revenues, costs and expenses, profits and their allocation and utilization;
(3) Contingent assets;
(4) Outward investment;
(5) Capital preservation, appreciation, transfer of property rights and disposal of assets;
(6) Payment of taxes and fees in accordance with the law;
(7) Design and implementation of internal control systems; and
(8) Other matters prescribed by laws and regulations.
Article 20The audit authority shall audit the government,as well as financial revenue and expenditureof public institutions, such as the balance of budgetary appropriations and expenditures, utility revenues and operating revenues, and the management and use of funds.
Chapter IV Auditing oversight of investment projects
Article 21The audit authority shall exercise auditing oversight of the following government investment and government-led investment construction projects (hereinafter referred to as “government investment projects”) in the preliminary stage, budget execution, final accounts and performance:
(1) Where all financial funds are used;
(2) Where not all financial funds are used, but the proportion of financial funds to the total investment in the project exceeds 50 percent; and
(3) Where the proportion of financial funds in the total investment in the construction project is less than 50 percent, but the government has actual control over the construction and operation of the project.
The audit authority shall exercise auditing oversight of the management and use of funds and the construction and operation of other major public projects (hereinafter referred to as “major public projects”) that are of national interest and public interest.
Article 22The audit authority exercising auditing oversight in the government investment projects and major public projects in accordance with the law, may, as required, carry out special audit or special audit investigation of the fund-raising, management and use of funds and specific matters related to construction projects.
Article 23The audit authority shall audit the implementation of the government investment project plan for the previous year, and the audit shall be included in the audit report for that year.
Article 24The audit authority shall exercise auditing oversight of the authenticity, lawfulness, effectiveness of obtaining the construction project fund of the project entities and construction entities of government investment projects and major public projects, as well asdirectly related to the project on behalf of the construction, construction, procurement, supply, land requisition and relocation, survey, design, supervision, consulting directly related to the projects.
Article 25The audit authority shall exercise auditing oversight of government investment projects and major public projects, and shall reasonably determine the audit priorities, focusing on the audit of the following:
(1) Implementation of the project decision-making process and capital construction procedures;
(2) Investment control;
(3) Management and utilization of funds;
(4) Project construction management;
(5) Implementation of relevant policy measures and planning;
(6) Quality of project and safe and civilized production;
(7) Project bidding and procurement;
(8) Land use and land acquisition and relocation;
(9) Environmental protection;
(10) Investment performance; and
(11) Other matters prescribed by laws and regulations.
Article 26 When audit authority conducts an audit of government investment and major public projects, the audited entity shall submit information related to the audit of the investment project in accordance with the requirements of the audit authority, such as project approval, project bidding and procurement, project management and project operation.
Chapter V AuditingOversight of Social Welfare Funds and Capitals
Article 27 The audit authority shall, in accordance with the scope of the provisions of these Regulations, conduct audit supervision of the use, management and performance of funds and funds of public interest.
Article 28 The social welfare funds and capitals provided for in these Regulations include:
(1) Social insurance, social assistance and social benefit funds;
(2) Housing provident fund, special maintenance fund for properties and relevant special funds for housing;
(3) Social donation funds in the form of monetary contributions, securities, or in-kind donations;
(4) Capitals raised for social welfare; and
(5) Other social welfare funds and capitals.
Article 29The audit authority shall, in accordance with the law, exercise auditing oversight of the financial revenue and expenditure of international organizations and foreign government assistance and loan projects.
In exercising auditing oversight provided for in the preceding paragraph, the audit authority shall follow generally recognized accounting and auditing standards, both nationally and internationally, and shall audit the financial revenue and expenditure and the effectiveness of the domestic matching funds in the process of raising, using, managing and repaying them.
Chapter VI Auditing Oversight of Performance
Article 30The audit authority, on the basis of auditing the authenticity and lawfulness of the audited entity's financial revenues and expenditures, financial revenues and expenditures, and its economic activities, shall examine the economy, efficiency and effectiveness of the use of financial funds in the performance of their duties, and analyze and evaluate them, and make suggestions for improvement.
Article 31 The audited entity shall, in accordance with the relevant provisions and in conjunction with its own work responsibilities, formulate clear and appropriate work objectives and performance objectives, summarize the completion of the objectives on a regular basis and provide them to the audit authority when conducting performance audit evaluations.
Article 32 In addition to conducting audit evaluations in accordance with the provisions of Paragraph 2, Article 3of these Regulations, audit authority may also conduct performance audit evaluations in accordance with regional or industry standards and the work objectives and performance targets set by the audited entity and its competent authorities.
In conducting performance audit evaluations, audit authority may refer to the performance of the same industry or the audited entity in previous years, expert opinions and the results of social surveys.
Article 33 When audit authority conducts a performance audit, the audited entity shall provide the following information:
(1) Relevant information ongovernment, financial revenues and expenditures;
(2) Information on the management and use of public resources;
(3) Information on the entity's work responsibilities, work objectives and performance targets;
(4) Relevant information on performance evaluation and assessment by the competent authorities concerned; and
(5) Other information relevant to the performance audit.
Article 34audit authority conducting a performance audit shall make quantitative and qualitative comparative analysis and audit judgment based on efficiency, effectiveness, efficacy, environment and cost.
Article 35 The results of performance audit shall be used as a basis for the audited entity to prepare departmental budgets, arrange investment projects, analyze and evaluate the internal management of the entity and the achievement of performance objectives, and be incorporated into government performance management.
The municipal and district performance administration department of the relevant departments to conduct performance appraisal, shall be issued by the auditing authority in accordance with the law as the basis for the performance audit results.
Article 36The audit authority shall submit a performance audit report to the people's government at the same level and to the audit authority at the next higher level in the fourth quarter of each year, and shall be entrusted by the people's government at the same level to report to the standing committee of the people's congress at the same level on its performance audit work.
Chapter VII Internal and Social Auditing Oversight
Article 37 The audited entity shall strengthen the leadership of the internal audit work, establish and improve the internal audit system, and clearly perform the internal audit duties of the internal institutions; the audited entity may, according to the needs of the internal audit work, participate in the internal audit of the municipality's legally established self-regulatory organizations.
The audit authority shall provide operational guidance and supervision of the internal audit work of audited entities.
Article 38Internal audit authority shall carry out internal audit work under the direct leadership of the principal person in charge of the entity, and shall be responsible for and report its work to the principal person in charge of the entity.
Article 39Internal audit authority and internal auditors shall independently exercise their internal audit powers in accordance with the law and shall be protected by law.
Article 40The audit authority shall, in accordance with the relevant laws, regulations and rules, have the right to examine the audit reports issued by social audit authorities related to supervised entities of the audit authority. If audit authority finds that there are social audit authorities in violation of the laws, regulations or standards of practice and other circumstances, the social audit authorities shall be transferred to the relevant competent authorities, entities to be held accountable in accordance with the law.
Chapter VIII Audit Procedures
Article 41The audit authority shall, in accordance with the law, formulate an annual audit project plan and submit it for approval in accordance with the prescribed procedures. The annual audit project plan shall be strictly implemented and shall not be changed without approval.
Outside the annual audit project plan, audit matters that need to be temporarily handed over to audit authority for handling shall be submitted for approval in accordance with the prescribed procedures and then arranged for implementation by the audit authority in a coordinated manner.
When preparing plans for audit projects, audit authority shall seek the opinions of the relevant specialized committees of the people's congress at the same level or the relevant working bodies of the standing committee and the relevant entities.
Article 42The audit authority shall, in accordance with the provisions of laws and regulations, serve a notice of audit on the audited entity, carry out the audit and issue an audit report.
Article 43 The audit authority shall determine the audit jurisdiction according to the audited entity's financial, finance subordination or State-owned resources, State-owned assets supervision and management relations; If the audit jurisdiction cannot be determined according to the financial, financial subordination or State-owned resources, State-owned assets supervision and management relations, it shall be determined by the audit authority where the audited entity is registered or the location of the main assets.
If there is a dispute between audit authorities over the scope of audit jurisdiction, it shall be determined by their common superior audit authority.
Where the national audit office has made specific provisions for determining audit jurisdiction, those provisions shall be implemented in accordance with its provisions.
Article 44The audit authority shall have the right to require audited entity to provide the following information and explain the relevant circumstances in accordance with the deadlines and requirements specified by the audit authority, and the audited entity shall not refuse, delay or misrepresent itself:
(1) The audited entity's accounts with financial institutions;
(2) Budget or financial revenue and expenditure plans, budget implementation, final accounts, financial accounting reports;
(3) Audit reports of internal audit authorities and audit reports issued by social audit authorities;
(4) Electronic data and computerized technical files relating to fiscal revenues and expenditures, financial revenues and expenditures and related operations; and
(5) Other information relevant to the audit matter.
The person in charge of the audited entity shall make a written commitment to the timeliness, authenticity and completeness of the information provided by the entity.
If audit authority conducts a comprehensive analysis of the electronic data and other information obtained and needs to verify the relevant information from the audited entity, the audited entity shall cooperate.
Article 45 When conducting an audit, audit authority shall have the right to inspect the financial and accounting information of the audited entity, as well as financial revenue and expenditure or the business, management and other information related to financial revenue and expenditure and assets, and to inspect the security, reliability and economy of the information system, and the audited entityshall cooperate.
Article 46 When conducting an audit, audit authority shall have the right to investigate issues related to audit matters. The relevant entities and individuals shall support and assist the work of the audit authority, reflect the situation truthfully and provide relevant supporting materials.
The audit authority shall have the right to inquire into the accounts of the audited entity in financial institutions with a notification of assistance in inquiring into the accounts of the entity issued by the principal person in charge of the audit authority at the same level or at a higher level.
If audit authority has evidence that the audited entity has violated State regulations by transferring public funds to the accounts of other entities or individuals in financial institutions, it shall have the right to inquire into the deposits of the entities or individuals concerned in financial institutions in connection with audit matters, with a letter of notification of assistance in inquiring into the deposits of the entities and individuals issued by the principal person in charge of the audit authority at the same level or at a higher level.
Where audit authority conducts an inquiry in accordance with the provisions of Paragraph 2 and 3 of this Article, the financial institution concerned shall assist in its implementation and provide supporting materials, and the audit authority and the auditor shall be under an obligation of confidentiality.
Article 47The audit authority may, according to the needs of its work, employ relevant professional and technical personnel or commission a professional appraisal organization or an intermediary organization to participate in the audit and provide technical support, professional advice or professional appraisal of specific matters in the audit.
Where audit authority commissions a professional appraisal organization or an intermediary organization to participate in the audit, it shall comply with the relevant provisions of government procurement.
Article 48The audit authority may, in the performance of their auditing oversight duties, request the assistance of such departments as development and reform, public security, finance, planning and natural resources, ecology and environment, market regulation and the supervisory authorities. The relevant authorities shall cooperate in accordance with the law.
Article 49 When audit authority conducts an audit or investigation or inspection in accordance with the law, natural persons, legal persons and unincorporated organizations shall cooperate and shall not refuse, obstruct or delay it.
Article 50The audit authority shall establish a quality control system for audit operations, strengthen the control of the whole process of the quality of audit operations, and safeguard the quality of audit work.
Article 51 After the audit is finalized, the audit authority shall deliver the audit report and the audit decision to the audited entity and the relevant competent authorities and entities in accordance with the law, and report it to the audit authority at the next higher level.
Article 52The audit authority shall, in accordance with the relevant provisions of the State, promptly publicize the results of the audit to the public, except for those involving State secrets, working secrets, commercial secrets, individual privacy and personal information.
Chapter IX Audit Rectification
Article 53 The audited entity shall, within the prescribed period, rectify the problems identified by the audit and submit a report on the rectification of the audit to the audit authority, and at the same time report to the people's government at the same level or to the relevant competent authority or entity, and make it known to the public in accordance with the regulations.
The contents of the audit rectification report shallinclude the overall situation of audit rectification, the rectification of problems identified by the audit, the adoption of audit recommendations, the implementation of audit processing and penalty decisions, self-rectification, the reasons for the lack of rectification, rectification plans, as well as the responsible authorities, entities and personnel responsible for the treatment of accountability.
The people's governments of the municipalities and districts and the competent authorities and entities concerned shall urge the audited entities to rectify the problems identified by the audit.
Audit results and the rectification of the situation shall be included in the performance appraisal of the audited entity, and as an important reference for the assessment, appointment, dismissal, reward and punishment of leading cadres and the formulation of policies and improvement of systems.
Article 54The audit authority shall follow up the situation of rectification of the audited entity and establish a mechanism for checking audit rectification, and may take the following ways to check the rectification of the audited entity:
(1) Reviewing audit correction reports and other relevant written materials;
(2) Field inspections or investigations; and
(3) Other means prescribed by laws and regulations.
For regular audit projects, audit authority may check or understand the rectification status of the audited entity in conjunction with the next audit.
Article 55audit authority shall report annually to the people's government at the same level on the rectification of the audit, and the people's governments of the municipalities and districts shall incorporate the rectification of outstanding problems identified by the audit into the scope of supervision.
Standing committees of the people's congresses of municipalities and districts may, as needed, hear reports from the relevant responsible departments and entities on the special rectification of outstanding problems identified by the audit.
Chapter X Legal liability
Article 56 In the case of violations of the budget by the departments of the people's government at the same level and the people's government at lower levels, or other violations of the State's provisions on financial revenue and expenditure, the audit authority, the people's government, or the competent authority or entity concerned, within the scope of its statutory authority, shall make the following distinctions between the circumstances of the case in accordance with the provisions of laws and regulations:
(1) Ordering the payment of the sums to be surrendered by a specified date;
(2) Ordering the return of misappropriated State assets within a specified period of time;
(3) Ordering the return of the illegal proceeds within a certain period of time;
(4) Ordering to handle in accordance with the relevant provisions of the unified financial and accounting system of the State; and
(5) Other treatment measures.
Article 57 With regard to the financial revenue and expenditure of the audited entity in violation of the provisions of the State, the audit authority, the people's government, or the competent authority or entity concerned shall, within the scope of its legal authority and in accordance with the provisions of the laws and regulations, take the measures provided for in the preceding article in different cases and may impose penalties in accordance with the law.
Article 58 If the financial revenue and expenditure of the audited entity violates the provisions of the State, and the audit authority considers that the persons in charge and other persons directly responsible shall be given sanctions in accordance with the law, it shall make a proposal to the audited entity on how to deal with the matter or transfer it to the supervisory authority and the relevant competent authority or entity for dealing with the matter, and the relevant authority or entity shall notify the audit authority of the result of the deal in writing.
Article 59 If audited entity refuses or delays in providing information relating to audit matters, or if the information provided is untrue or incomplete, or if it refuses or hinders inspection, investigation or verification of the relevant information, the audit authority shall order rectification and may circulate a notice of criticism and give a warning; if the audited entity refuses to rectify the situation, it shall be investigated for legal responsibility in accordance with the law.
Article 60 If the audited entity does not rectify within the prescribed time limit without justifiable reasons or has had the same type of problems that need to be rectified repeatedly, the audit authority shall interview the principal person in charge of the audited entity; if necessary, the audit authority may jointly with the relevant departments to conduct interviews.
If the audited entity refuses to rectify, or has false rectification or perfunctory, shirking rectification and other circumstances, and the audit authority considers that the directly responsible person in charge and other directly responsible personnel shall be given sanctions in accordance with the law, the audit authority shall refer to the supervisory authorities and the relevant competent authorities and entities to handle, and the relevant authorities and entities shall inform the audit authority of the results in writing.
Article 61 If the department or entity, which has the supervisory responsibility or the obligation to assist in the rectification of matters of the audited entity, has one of the following situations, the audit authority shall interview its principal person in charge; if necessary, the audit authority may jointly with the relevant departments to conduct the interview:
(1) Failure to cooperate, without justifiable reasons, in matters within the scope of responsibility for which the audit authority has requested assistance in implementation, resulting in the failure to implement the audit and rectification;
(2) Failure to conscientiously fulfill the supervisory responsibilities within the scope of duties, and ineffectiveness in supervising the relevant entities to implement the audit treatments and penalties;
(3) Failure to organize research and take effective measures in a timely manner in accordance with audit observations or recommendations in respect of common problems identified by audits in its field of supervision, resulting in the recurrence of such problems; or
(4) Failure to dispose of matters that the audited entity has requested for study and decision without justifiable reasons, resulting in the audit and rectification not being able to be implemented.
If the relevant responsible department or entity exists in the above circumstances and still fails to fulfill the relevant responsibilities after being interviewed, or if there is any case of authorizing, indulging or assisting the audited entity in concealing the rectification matters, and the audit authority believes that the directly responsible person in charge and other directly responsible persons shall be given sanctions according to law, the audit authority shall refer to the supervisory authorities and the relevant competent authorities and entities to handle, and the relevant authorities and entities shall inform the audit authority of the results in writing.
Article 62 If the audit authority and its staff abuse of power, neglect duty, engage in favoritism and malpractice, or disclose, illegally provide State secrets, work secrets, commercial secrets, personal privacy and personal information in the audit work to others, the directly responsible person in charge and other directly responsible persons shall be given sanctions in accordance with the law; if a crime is constituted, criminal responsibilities shall be investigated in accordance with the law.
Article 63 The audited entity shall implement the audit decision made by the audit authority in accordance with the law.
If the audited entity is not satisfied with the audit decision made by the audit authority concerning financial revenue and expenditure, it may apply for administrative reconsideration or file an administrative lawsuit in accordance with the law.
If the audited entity is not satisfied with the audit decision made by the audit authority in respect of financial revenue and expenditure, it may submit the decision to the people's government at the same level of the audit authority for a ruling, and the ruling of the people's government at that level shall be final.
Chapter XI Supplementary Provisions
Article 64 The departure audit of leading cadres on the economic responsibility and natural resource assets shall be carried out in accordance with the relevant provisions of the State.
Article 65 The municipal people's government may formulate implementing rules in accordance with these Regulations.
Article 66 These Regulations shall come into force on May 1, 2024.
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