Interim Provisions on Audit of Legal Representatives of State-owned Enterprises in Hefei City

Chapter I General Provisions Article 1 In order to ensure the preservation and appreciation of the state-owned assets of enterprises and objectively and fairly evaluate the operating performance of the legal representative of enterprises during his term of office, these Provisions are formulated in accordance with the Audit Law of People's Republic of China (PRC) and the actual situation of this Municipality. Article 2 The term "outgoing audit" as mentioned in these Provisions refers to the audit of the economic responsibility of the legal representative of an enterprise who no longer holds the post due to the expiration, transfer, promotion, transfer, resignation (exemption), retirement and other reasons by the state audit institution, the internal audit institution of the competent department of the enterprise and the social audit institution (hereinafter referred to as the audit institution). Article 3 These Provisions shall apply to the state-owned enterprises in cities and counties (districts) and the corporate enterprises in which the state-owned assets occupy the holding or leading position. Article 4 Audit institutions of cities and counties (districts) shall be responsible for the outgoing audit of the legal representatives of state-owned enterprises within their respective jurisdictions, guide and supervise the outgoing audit of social audit institutions (referring to audit firms and accounting firms, the same below) and internal audit institutions in charge of enterprises (hereinafter referred to as departmental internal audit institutions), and confirm that they are engaged in outgoing audits. Article 5 When the legal representative of an enterprise leaves his post, he must conduct an economic responsibility audit. Before the audit conclusion is made by the audit institution, the economic responsibility of the outgoing person will not be lifted. Article 6 The outgoing audit shall follow the principles of objectivity, timeliness and authenticity. Chapter II Audit Jurisdiction Article 7 The audit of the legal representative of an enterprise after leaving office shall be carried out by the state audit institutions, departmental internal audit institutions and social audit institutions with qualifications recognized by the state audit institutions at the same level according to the following division of labor:

(a) the legal representative of a large municipal enterprise leaves office and is audited by the municipal audit institution;

(two) the audit jurisdiction of the legal representative of the municipal commercial enterprise whose enterprise type has not yet been determined shall be proposed by the municipal audit institution and submitted to the Municipal People's government for determination;

(III) The legal representative of an enterprise other than the municipal small and medium-sized enterprises and commercial enterprises whose enterprise type has not been determined leaves office, and the internal audit institution of the department or the municipal social audit institution shall be responsible for the audit;

(four) the legal representative of the enterprise under the jurisdiction of the county (district) shall be determined by the county (district) audit institution. Article 8 Audit institutions shall conduct outgoing audits in accordance with laws, regulations, rules and articles of association, as well as business target contracts and agreements signed according to law. The audit shall mainly examine the authenticity of the following contents:

(a) the completion of the term business objectives and main economic indicators;

(2) Assets, liabilities, profits and losses of the enterprise;

(three) the index of maintaining and increasing the value of enterprise assets, and the development potential and potential of the enterprise;

(four) the per capita income level of enterprise employees and the living and welfare status of employees;

(five) the enterprise's compliance with national financial regulations and the implementation of national macro-control policies;

(6) Business management and financial management related to outgoing audit. Article 9 The audit time limit is generally limited to the term of office of the legal representative of the enterprise. Audit institutions have the right to trace major issues involving previous years, but they should distinguish between stages and responsibilities. Chapter III Audit Procedures and Audit Conclusions Article 10 An organ or department that agrees or decides to leave the office of the legal representative of an enterprise shall send a copy of the appointment and removal documents to the audit organ at the same level. The department in charge of the enterprise shall, within 5 days after the issuance of the appointment and removal documents of the legal representative of the enterprise, or within 2 months before the expiration or suspension of the term of office of the legal representative of the enterprise, submit a written application or entrustment for the outgoing audit to the auditing organ in accordance with the provisions of Article 7 of these Provisions, and notify the unit where the outgoing person belongs to make good preparations for the audit. Audit institutions shall make a decision on acceptance within 5 days after receiving the application or entrustment for outgoing audit. When accepting the application or entrustment of outgoing audit, the social audit institution shall sign an agreement with the competent department of the enterprise or the enterprise. Eleventh audit institutions should form an audit team 3 days before the implementation of the outgoing audit, and send a copy of the audit notice or the agreement to the audited entity. Twelfth audit team during the implementation of the audit, the audited units should actively cooperate and provide the necessary working conditions and the following information:

(1) Financial plans, accounting vouchers, accounting books, accounting (statistical) statements and other relevant documents;

(two) the relevant information of the enterprise's annual asset inventory, change and liquidation of creditor's rights and debts;

(3) Articles of association of the enterprise, contracts or agreements on business objectives, production and business plans and business decision-making materials;

(four) the work report of the outgoing person and the work summary of the unit;

(five) the production and operation management system and other information related to the outgoing audit matters. Thirteenth audit team shall end the audit of the audited entity within 0 months from the date of implementation of the audit. If there are special circumstances that need to be extended, it may be extended by 1 month with the approval of the audit institution that dispatched its work.

If the audited entity and the outgoing person fail to effectively cooperate with the audit work of the audit team, resulting in the delay of the audit period, the audit team shall explain it in the audit report. Article 14 After completing the outgoing audit, the audit team shall submit the outgoing audit report or verification report to the audit institution that dispatched its work, but before submitting the above report, it shall solicit the opinions of the audited entity and the outgoing person. The audited entity and the outgoing person shall, within 10 days from the date of receiving the audit report or verification report, sign a written agreement or objection, and send it to the audit team or the audit organization that dispatched its work. If the audited entity and the outgoing person fail to sign the opinions within the time limit, it shall be deemed as an approved audit report or verification report.