review_audit_actions

PROVISIONS ON REVIEW OF AUDIT ACTIONSArticle 1 These provisions are formulated in accordance with the Audit Law of the People’s Republic of China and the Administrative Review Law of the People’s Republic of China (hereafter the Administrative Review Law ) for the purpose of ensuring audit institutions’ compliance with laws in the exercise of their audit powers, preventing and correcting specific irregular or inappropriate administrative actions of audit institutions.Article 2 These Provisions are applicable in conducting reviews by reviewing audit institutions.The term “review bodies” mentioned herein refers to the audit institutions that are authorized to handle review appeals and make review decisions on specific administrative actions of audit institutions.Article 3 Where the audited bodies believe that their legal rights are offended by specific administrative actions of audit institutions, they can appeal for review to the review bodies in accordance with relevant laws, regulations and these provisions.Article 4 The specific administrative actions covered in review appeals include:Audit decisions made by audit institutions as ordering the audited bodies to turn over revenues that should be turned over, refund illegally gained revenues and return state assets illegally seized within the prescribed time limits;Penalties imposed by audit institutions such as fines and confiscation of illegally gained incomes;The compulsory administrative measures adopted by audit institutions such as informing relevant departments to suspend the appropriation and payment of relevant funds and the utilization of relevant funds;Other specific administrative actions of audit that may require review according to laws and regulations.Article 5 The audited bodies shall lodge their appeals for review within 60 days upon their knowledge of the specific administrative actions arising from an audit.Where the statutory time limit of appeals is exceeded owing to force majeure or other reasonable circumstances, the period for appeal can continue to be calculated from the date when the relevant obstacles arising from force majeure are removed.Article 6 An audited body appealing for review is the appealing body. The appealing body may entrust its agent to participating in the review procedures. The agent shall submit a letter of authorization to the review organization.Article 7 Where an audited body disagrees with specific administrative actions meted out by an audit institution and thereby appeals for review, the audit institution is the respondent.Article 8 To appeal for review the appealing body shall submit an appeal request in writing. Where the appealing request is in oral form, the reviewing body shall inform the appealing body to lodge the appeal in writing. The appeal request shall clarify the basic information of appealing body, requirements of the appeal, subject matters and reasons therefor and date of appealing etc.Article 9 An reviewing organization refers to the internal function of the reviewing audit institutions, which is in charge of legal affairs. It undertakes specific reviewing work and performs the following duties:(1) To accept and go through the review appeals;(2) To investigate for evidence and consult documents and materials fromrelevant units and personnel;(3) To review whether the specific administrative actions of audit articulated inthe review appeal are in compliance with laws and appropriate and toprepare review decisions;(4) To submit disposition proposals to the reviewing institution as provided inArticle 7 of the Administrative Review Law;(5) To put forward proposals according to statutory powers and procedures inthe light of the reviewee’s actions in violation of the Administrative Review Law and these Provisions;(6) To prepare for legal appeals raised by appealing bodies due todisagreement with the review decisions;(7) To perform other functions stipulated by laws, regulations and provisions.Article 10 For the purpose of correct implementation of laws and regulations, reviewing bodies shall perform their reviewing duties in line with the principle of being legal, fair and transparent and adhere to the principle of good governance by law and correcting any wrong doings in any cases.Article 11 Where an audited body disagrees with the specific administrative actions meted out by the National Audit Office of China (CNAO), it can appeal for review to CNAO.Where an audited body disagrees with the specific administrative actions meted out by the resident and dispatched offices of CNAO on their ownauthority, it shall appeal to CNAO for review.Article 12 Where an audited body disagrees with the specific administrative actions meted out by local audit institutions, it shall appeal for review either to audit institutions at the next higher level or to the people’s government at the corresponding level. But if the actions are related to assignments arising from the above-mentioned people’s governments beyond the statutory duties of the local audit institutions or are related to audit assignments conducted in accordance with local rules and regulations, the appealing body shall appeal to the people’s government at the corresponding level where the audit institutions are located.Where an audited body disagrees with the specific administrative actions meted out by dispatched offices of local audit institutions on their own authority, it shall appeal to the local audit institutions that the dispatched offices are accountable to or the people’s governments at the corresponding level where the local audit institutions are located.Article 13 Where an audited body disagrees with the specific administrative actions meted out jointly by audit institutions and other administrative bodies, it shall appeal for review to their common superior administrative bodies at the next higher level.Article 14 An audited body in disagreement with the specific administrative actions meted out by audit institutions shall make a first resort to the appeal for administrative review at first and are forbidden to file administrative suits to the people’s court within the statutory time limit of administrative review.Article 15 Reviewing bodies shall undertake reviews within 5 days upon the receipt of the review appeals. They can decide not to accept the appeals if the appeals do not meet the statutory conditions and inform the audited bodies of that in writing. For those review appeals that meet the statutory conditions but are not within the jurisdictions of the reviewing bodies, the reviewing bodies shall inform the appealing bodies to appeal to other competent reviewing bodies.Unless otherwise stipulated by the above paragraph of this provision, review appeals are recognized as being accepted on the date of their receipt by the reviewing bodies.Article 16 Where an reviewing body refuses to accept the review appeals without proper reasons raised by appealing bodies in accordance with law, the audit institutions at the next higher level shall order the reviewing body to accept the appeals or directly accept the appeals if necessary.Article 17 During the period of review, the implementation of the specific administrative actions of audit shall not be ceased unless in one of the following cases:(1) Where the appealing bodies deem it necessary to cease the actions;(2) Where the reviewing bodies deem it necessary to cease the actions;(3) Where the appealing bodies request cessation of the actions but thereviewing organizations deem the appeal reasonable and decide to cease the actions;(4) Where the actions shall be ceased in accordance with law.Article 18 Reviewing bodies, in principle, shall conduct reviews in writing.But at the request of appealing bodies or if the reviewing bodies think necessary, the reviewing bodies may investigate for evidence from related units and personnel or solicit opinions from appealing bodies, respondents and other relevant units and personnel.Article 19 The reviewing organization shall deliver a copy of the review appeal to the respondent within 7 days of the acceptance of the appeal. The respondent shall, within 10 days of the receipt of the copy of the appeal, prepare a letter of reply on review and put forward evidence and other related materials against which the specific administrative actions of audit was made. Where appealing bodies and their entrusted agents may consult, except for national and commercial secrets or individual privacy, the respondents’ letter of reply, evidences and other materials against which the specific administrative actions of audit was made, reviewing bodies or respondents shall not refuse such requirements.Article 20 Respondents shall not, at their arbitrary discretion, investigate and collect evidences from appealing bodies and other related units or individuals.Article 21 Where, prior to the making of review decisions, the appeals may be withdrawn if the appealing bodies indicate the withdrawal and give proper reasons. After the withdrawal, the review appeals shall be ceased. Reviewing bodies shall file records of the withdrawal of the review appeals made by the appealing bodies.Article 22 Reviewing organizations shall conduct reviews on the specific administrative actions of audit made by respondents and prepare draft papers on review decisions and form the following review decisions upon the approval obtained from the heads of reviewing bodies or with the agreement obtained from the reviewing bodies:(1) The specific administrative actions of audit shall be maintained where suchactions are based on clear facts and correct application of laws and regulations and in conformity with relevant statutory mandates and procedures;(2) The specific administrative actions of audit shall be revoked or altered or recognized as in violation of laws and regulations while the respondent may be ordered to mete out alternative administrative actions within a certain period where such actions contain one of the following features:a. Obscurity in major facts and insufficiency of evidence;b. Wrong application of laws, regulations and universally binding decisionsand orders;c. Violation of statutory procedures;d. Bypassing or abusing duties and powers;e. Obvious inappropriateness in the specific administrative actions of auditadopted.(3) Where the respondents do not give responses in writing and submit the evidences and other related materials against which the original specific administrative actions of audit were meted out, such actions will be recognized as groundless and shall be revoked.Where the respondent is ordered to re-make the specific administrative actions of audit by the reviewing body, the respondent shall not, with the same facts or reasons, make the specific administrative actions of audit similarly to the original ones.Article 23 Where appealing bodies may apply for administrative compensation while appealing for review, reviewing bodies shall deal with it in accordance with related national laws and regulations.Article 24 The reviewing body shall make its review decisions within 60 days of its receipt of the review appeal. In complicated circumstances where the review decisions can not be made within the limited timeframe, the time limit may be extended appropriately. However, such extension shall not exceed 30 days. In the meantime, the appealing bodies and respondents shall be notified.The reviewing body should make review decisions and prepare a letter of review decisions.Article 25 The review decision letter can be delivered through either direct personal service or mail service. For direct personal service the date at which the recipient signs the receipt is recognized as delivery date while for mail service the delivery date is recognized when the receipt is chopped by the recipient.Article 26 The review letter comes into legal effects once it arrives the hands of recipient.Article 27 The respondents shall execute review decisions. Where a respondent does not execute or delay the execution of review decisions without proper reasons, the reviewing body or the component department at higher level shall order the respondent to implement the review decisions.Article 28 Where the appealing bodies do not agree with the review decisions, they can proceed with administrative lawsuits to the people’s court in accordance with the Administrative Procedure Law. Where the appealing bodies do not agree with the specific administrative actions of audit meted out by CNAO and therefore ask for review but disagree with review decisions there made, they may also appeal for a ruling to the State Council. The ruling judged by the State Council is the final arbitration and the appealing bodies shall not take legal proceedings to the people’s court once the arbitration is made.Article 29 Where appealing bodies or their agents deceive reviewing bodies, disturb reviewing works or violate other laws and regulations, reviewing bodies may give them warnings, order them to correct and may hand them over to the public security organizations.Article 30 Where the appealing bodies do not take legal proceedings and neither appeal for rulings nor execute review decisions within the prescribed time limit, the audit institution may handle the situation in following manners respectively:(1) Where review decisions are made for maintaining the original specificadministrative actions of audit, the audit institution, meting out the original actions, shall apply to the people’s court for enforcement;(2) Where review decisions are made for altering the original specificadministrative actions of audit, the reviewing body shall apply to thepeople’s court for enforcement.Article 31 Where reviewing bodies, their staff and respondents are in violation of the Administrative Review Law, they shall be handled in accordance with this law.Article 32 Where an individual disagrees with the fines meted out by audit institution, the situation can be dealt with in accordance with related laws and regulations.Article 33 The authority to interpret these Standards rests with the CNAO.Article 34 These Standards shall come into effect as of the date they arepromulgated. The Provisions of Audit Institutions on Administrative Audit review promulgated on December 11, 1996 by CNAO is annulled on the same date.Appendices:1. Letter of Not Accepting Review2. Notification Letter for Extension of Review Decision3. Letter for Review Decision4. Form of ReceiptAppendix 1:******(the Full Name of the Audit Institution)Letter of Not Accepting ReviewAudit*RR[****]No.** * * on the Ruling of not Accepting the Appeal for Review made by * * * * * *_____:Your organization’s (or individual’s) appeal for review over the disagreement with * * * * * * has been acknowledged on * *date* *month* *year. After reviewing, we found that your appeal is not in compliance with Article ** of the Administrative Review Law of P.R.China and judged not to accept.(Chop by Audit Institution with Full Name)**year**month**dayKey words:* * * * * *Copy to:* * * * * *******(the Full Name of the Audit Institution)Notification Letter for Extension of Review DecisionAudit*ED[* * *]No.*_____________________________________________________________ Notice to Extending the Time for Review Decision on * * * * * *______:Due to ******(reasons for extension) and according to the Provision of Article 31 of the Administrative Review Law of P.R.China, we decide to extend the period for review decision to ** days(within 30 days).(Chop by Audit Institution with Full Name)**year**month**dayKey words:* * * * * *Copy to:* * * * * *******(the Full Name of the Audit Institution)Letter for Review DecisionAudit * RD[* * * *]No.*_____________________________________________________________ * * * Review Decision on * * * * * *Applicant: Name, address and zip code of legal person or other organization; name and position of statutory representative ( citizen’s name, gender, age, employer, profession, home address and post code.)Respondent: Name, address, post code, statutory representative’s name and positionThe applicant disagrees with * * * * * *(the specific administrative actions) and therefore applies for review. His/her requirements are:_________________ ______________________________________________________________ ____________________________________________________________ The reasons are as follows:______________________________________________________________ ____________________________________________________________ The responses from respondent are as follows:________________________________________________________________________________ The reviewing work resulted in:____________________________________________________________________________________________ In accordance with the stipulation of Article ** of the Administrative Review Law of P.R.China, we have made the following review decisions:______________________________________________________________ ___________________The applicant, if disagrees with the review decisions, may file a case to *** people’s court within 15 days of receipt of this decision.(applied to local audit institutions)The applicant, if disagrees with the review decision, may file a case to *** people’s court or apply to the State Council for a ruling within 15 days of receipt of this decision.(applied to CNAO)(Chop by Audit Institution with Full Name)**year**month**day Key words:* * * * * *Copy to:* * * * * *Appendix 4:*****(the Full Name of the Audit Institution)Form of ReceiptName of Recipient:Name of the document delivered:Signature by deliverer:Time of delivery:Ways of delivery:________________Audit*FR[****]No.*______________________Form of ReceiptAudit*FR[****]No.*Document delivered:Deliverer:Time of delivery: **year**month**dayWays of delivery:Signature by recipient: **year**month**daySignature by the person on behalf of recipient: **year**month**day Note:。