Chapter 1 General Provisions

Article 1 is to strictly implement various rules and regulations, strengthen internal management, maintain normal business and management order, and protect the rural credit cooperatives of our city (hereinafter referred to as credit cooperatives). These measures are formulated in accordance with the relevant national laws, regulations, financial regulations and various rules and regulations of the system to ensure the safety and sound operation of the company's assets.

Article 2 The so-called violations of rules and regulations in these Measures refer to the violations of national laws, regulations, financial rules, as well as the basic systems, management methods, operating procedures and labor disciplines of the credit union employees. (hereinafter referred to as violations).

Article 3 The relevant responsible persons specified in these Measures refer to employees who fail to perform or perform their duties incorrectly and are responsible for the occurrence of violations, including senior managers, supervisors and general employees.

Senior management personnel refer to the chairman, vice chairman, director, director of the inspection office (chief supervisor), deputy director, assistant director of the credit unions at all levels in the system, and the chairman (director) of each credit union ), deputy director, chief supervisor, branch director, etc.

Supervisory personnel refer to the heads and deputies (including the heads of savings banks) of the internal organizations of cooperatives and credit unions.

Article 4 Principles for handling those responsible for violations:

(1) Any employee of a credit union who commits violations will be treated equally in the application of these measures;

< p>(2) The handling of those responsible for violations must be commensurate with the facts of the violation and the severity of the responsibility;

(3) If national laws, regulations, and financial rules have special provisions on the handling of violations, the It stipulates;

(4) Credit union employees who violate regulations and are suspected of committing crimes shall be transferred to the national judicial authorities for handling.

Article 5: This method applies to all employees of this system (including temporary workers).

If a person who has terminated his labor relationship with a credit union is found to have violated regulations while working at the credit union, he may make suggestions for handling the matter and transfer the case to his current unit for handling in accordance with the relevant transfer and handling regulations.

Retirees who are found to have violated regulations while working at a credit union shall be dealt with according to these Measures.

Article 6 Employees whose personnel files are not related to this system shall be punished for their violations with financial penalties or other methods in accordance with the provisions of the labor contract and these Measures. The disciplinary provisions of these Measures generally do not apply.

Chapter 2 Treatment Methods and Rules

Article 7 Treatment Methods for Persons Responsible for Violations:

(1) Economic penalties, including fines and job loss Appraisal salary.

(2) Disciplinary measures, including warning, demerit, major demerit, demotion, dismissal, probation, and expulsion;

(3) Other treatments, including notification of criticism, suspension and suspension Salaries, collection after departure, transfer within a time limit, dismissal of professional and technical positions, dismissal, expulsion, termination of labor contract, etc.

The above processing methods can be used together.

Article 8: Fines may be applied separately to violations that are negligent, are minor, and do not cause economic losses or other adverse consequences. However, where disciplinary sanctions should be imposed, fines may not be substituted.

Single application of fines shall be specifically implemented in accordance with the "XX City Rural Credit Cooperatives Audit Penalties Handling Measures". The proceeds from fines shall be handed over by the penalty department to the financial accounting department at the same level for management in a special account.

Article 9 If accidents, cases, or economic disputes occur due to violations, causing economic losses to the credit union, the credit union shall bear corresponding liability for compensation based on the magnitude of the liability.

Article 10 Anyone who is subject to disciplinary sanctions due to violations shall also be given a financial penalty of withholding the post assessment salary; anyone who is subject to disciplinary sanctions of a major demerit or above shall be dismissed from professional and technical positions.

For those who receive a warning, one quarter of post-appraisal wages will be deducted; for those who receive demerits or major demerits, two quarters of post-appraisal wages will be deducted; for those who receive demotion or dismissal, 3 to 4 months will be deducted. Quarterly post-assessment salary, and the salary standard will be re-determined according to relevant personnel regulations; for those who are subject to probation and probation, wages will be suspended during the probation period, and living allowances will be paid according to the standards stipulated in this system.

Article 11 If one person commits two or more (including two) behaviors that are subject to disciplinary sanctions as stipulated in these Measures, they shall be combined and dealt with according to the highest sanction that should be given among the violations committed. The punishment of removal shall be given, but if the responsible person has no position, the punishment of demotion shall be given.

Article 12 Anyone who is subject to criminal penalties or administrative sanctions for violating national laws and regulations shall be given corresponding disciplinary sanctions or other measures.

If the criminal punishment is more than fixed-term imprisonment (including a longer probation period), unless there are special provisions by the state, the punishment will be expulsion or the termination of the labor contract.

If a person is sentenced to fixed-term imprisonment of less than three years or other lighter punishment due to a negligent crime, if he has always performed well at work, can seriously reflect on the crime and shows remorse, and has not caused a bad impact on the public, he can be Detention and probation will be given based on the actual situation.

Article 13: Disciplinary sanctions stipulated in these Measures include warnings, demerits, and major demerits for half a year, demotion and dismissal for one year, and probation for one to two years. Year.

Employees who are subject to disciplinary action will have their qualifications for promotion, grade salary, and professional and technical positions revoked during the punishment period.

Article 14 After the expiration of the disciplinary sanction, the person who has been punished submits an application, and the original handling unit will decide whether to lift the sanction. If the person being punished performs particularly outstanding work or performs meritorious service during the period of disciplinary punishment, the punishment may be lifted in advance after being reported to the Municipal Association for review and approval.

After an employee's disciplinary punishment is lifted, job promotion, salary promotion, professional title evaluation and first-class rewards will no longer be affected by the original punishment; for those who are subject to demotion, dismissal, or probation, the lifting of the punishment will not be regarded as a violation of the original punishment. Restoration of original positions, salary levels and original professional and technical positions. After the probation penalty is lifted, the salary grade shall be re-assessed in accordance with the relevant regulations of the personnel department.

Article 15: For the purpose of prevention and warning, federations at all levels may report and criticize personnel responsible for violations in the institutions under their jurisdiction.

Notice of criticism may be issued alone, or may be combined with financial penalties and disciplinary sanctions in accordance with these Measures.

Article 16 If violations cause credit or other asset risks to the credit union, the relevant responsible personnel may be removed from their posts based on the actual situation. In principle, the maximum period for separation from work shall not exceed 6 months. During the off-duty clearance period, living allowances will be paid according to the standards stipulated in this system.

When the off-duty clean-up period expires, the employee will be dealt with accordingly according to these measures based on his performance during the clean-up period and the actual effect of the clean-up.

Article 17 If an employee has violated regulations, does not meet the conditions for dismissal and is not suitable to continue working in this system, in addition to being dealt with in accordance with these measures, he or she may be transferred away within a time limit. Employees who have been transferred out within a time limit should leave their jobs immediately and contact the receiving unit on their own.

After the processing decision is made, the basic salary and various living allowances prescribed by the government will be paid within three months (including three months). Starting from the fourth month, 75% of the basic salary will be paid. Wages will be suspended starting from seven months, and living allowance will be paid according to the standards stipulated by this system. If the employee cannot be transferred after one year, he or she will be dismissed or the labor contract will be terminated.

Article 18 If senior managers or supervisors commit any of the following acts, they shall be punished more severely or aggravated according to the punishment level of the relevant responsible persons:

(1) Directly committing violations

(2) Making decisions or instigating, instructing, or forcing subordinate employees to commit violations;

(3) Knowingly knowing that subordinate employees commit violations within the scope of their duties and failing to stop them of.

If senior managers or supervisors do not commit any of the acts listed in the preceding paragraph, but are responsible for poor leadership, lax management or oversight for the occurrence of violations, they shall be punished in a reduced manner according to the punishment level of the relevant responsible personnel.

Article 19 If one of the following circumstances occurs, he shall be punished more severely or aggravated based on the penalty levels for specific violations stipulated in Chapter 3, up to expulsion or termination of the labor contract:

(1) To commit violations for the purpose of seeking personal gain or colluding with internal and external parties;

(2) To cause accidents, cases, economic disputes, business risks, economic losses, and damage to reputation due to violations;

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(3) Those who violate the rules multiple times and refuse to change despite repeated admonitions;

(4) Those who bear the main responsibility for the same violations;

(5) Interference, Obstructing, obstructing, or resisting investigation and handling;

(6) Concealing the truth or forging, concealing, tampering with, or destroying evidence;

(7) Failure to comply with regulations after a violation occurs Taking positive measures to restore the impact or prevent the occurrence or expansion of losses;

(8) Retaliating against reporters, witnesses, appraisers, and investigators;

(9) Instigating, Instigating or forcing others to commit violations;

(10) Escape after violating the rules;

(11) Violations causing other serious consequences.

Article 20 If one of the following circumstances occurs, the punishment may be lighter or mitigated based on the penalty levels for specific violations stipulated in Chapter 3:

(1) First violation And the circumstances are minor and do not cause economic losses, reputational damage or other adverse consequences;

(2) Have a good attitude towards recognizing mistakes after violating the rules, be able to proactively check and correct mistakes or confess problems frankly, and actively take remedial measures , effectively avoiding or mitigating the consequences of damage;

(3) Taking the initiative to report and expose other people’s violations, which are true after investigation;

(4) Taking the initiative to compensate for the consequences of violations to the unit Economic losses;

(5) Any other major meritorious service.

Article 21: Persons whose labor contracts are terminated due to violations of regulations will no longer be subject to disciplinary sanctions; if they are given dismissal sanctions, their labor contracts will be terminated at the same time.

Article 22: Division of persons responsible for several types of violations:

(1) The handling personnel, leaders at all levels of units and departments, and relevant personnel, who directly violate the rules, Who is responsible.

(2) The leader or the person in charge of the superior department instructs the person in charge to handle business in violation of regulations, and the leader or person in charge of the superior department is the person responsible; the person in charge fails to report the situation to the superior during the handling process or does not resist the violation of regulations , the person in charge is the same responsible person.

(3) Due to untrue information provided by the handling personnel, business units, etc., resulting in decision-making errors and adverse consequences, the handling personnel or the principal person in charge of the unit or department providing the information shall be the person responsible. If the decision-making unit fails to perform its duties when conducting a prior investigation, and listens to the information provided by subordinates, resulting in decision-making errors and adverse consequences, the decision-maker shall be the person responsible.

(4) For collective research, violations of laws and disciplines, or fraud, the person in charge who participates in research decision-making shall be the person responsible.

(5) If the responsibility for violations that occur in the management of a credit union is unclear, the person in charge and the person in charge of his direct superior shall be the person responsible.

Chapter 3 Violations and Treatments

Section 1 Violations of Fund Plan Management Rules and Regulations and Treatments

Article 23 Unauthorized Excessive Deposits and Loans at the End of the Year If a loan is extended in proportion or in excess of the limit, the relevant responsible personnel shall be given a fine or a warning to a demerit; Article 24 If any of the following acts is committed, the relevant responsible personnel shall be given a warning to a major demerit:

(1) Violating fund management regulations, causing funds to be unable to be recorded on time;

(2) Allocating funds in violation of the approval procedures for fund allocation business;

( 3) Conducting inter-bank lending and bond financing business in excess of authority or in violation of regulations.

Article 25: Anyone who commits any of the following acts will be given a major demerit to expulsion from the relevant responsible personnel:

(1) Conducting inter-bank lending and bond transactions without authorization , bond repurchase and other financing businesses;

(2) illegally borrowing or lending funds from outside the jurisdiction;

(3) making equity investments without authorization .

Article 26: Anyone who commits any of the following acts shall be subject to sanctions ranging from removal from office to expulsion:

(1) Granting loans off-book;

(2) Raising the legal interest rate without authorization or raising the legal interest rate in disguise to attract deposits;

(3) Misappropriating credit funds to buy and sell stocks;

(4) Violating regulations and using credit unions The funds are securities delivery and clearing funds advanced by securities firms, enterprises or individuals.

Section 2 Violations of Credit Business Rules and Regulations and Treatments

Article 27 If any of the following behaviors occur, the relevant responsible personnel shall be given a demerit to dismissal from office:

(1) Failure to establish a loan consulting organization in accordance with regulations;

(2) Failure to implement the separation of loan review departments in accordance with regulations;

(3) Failure to implement credit management in accordance with regulations Business approval and filing.

Article 28 If any of the following behaviors occur during the credit investigation process, the relevant responsible personnel will be given sanctions ranging from dismissal to expulsion:

(1) During the "double bottom-up" process , without in-depth investigation at the grassroots level, fabricating and filling out a survey form out of thin air, and issuing a credit certificate based on it;

(2) Helping customers fabricate false materials to obtain loans from credit unions;

( 3) Deliberately concealing major issues discovered to mislead the loan review.

Article 29. During the credit investigation process, if any of the following behaviors occur, the relevant responsible personnel will be given a warning to expulsion:

(1) Failure to comply with regulations on credit business matters Investigate the legality, safety, profitability, etc., or the investigation is seriously inaccurate;

(2) Failure to verify the collateral, pledged property, pledge rights and guarantor as required, resulting in the invalidity of the guarantee contract or The guarantor, mortgage (pledge), and pledge rights do not meet the guarantee conditions.

Article 30: If any of the following behaviors occur during the credit review process, the relevant responsible personnel will be given a demerit to expulsion:

(1) Concealing major issues discovered during the review;

(2) Failure to adhere to the principle of independent review and conducting reviews according to the instructions of others.

Article 31 During the credit review process, if any of the following behaviors occur, the relevant responsible personnel will be given a warning to a major demerit:

(1) Conducted without investigation procedures Reviewed;

(2) Reviewed and passed credit investigation reports and evaluation reports that are obviously inconsistent with national industrial policies, credit policies, and credit investment directions.

Article 32 During the credit review process, if any of the following behaviors are committed, the relevant responsible personnel will be given a fine or a warning to a demerit:

(1) Failure to comply with the review results , putting forward suggestions on whether to lend or not, as well as the loan amount, term, purpose, method and restrictive clauses;

(2) Failure to provide feedback review opinions on projects submitted for approval that one disagrees with;

(3) Failure to review the completeness of the credit information and investigation materials submitted;

(4) The person responsible for the investigation, the person responsible for the account management and the first person responsible for failing to pass the review Clear credit business.

Article 33. During the credit approval process, if any of the following behaviors occur, the relevant responsible personnel will be given sanctions ranging from removal to expulsion:

(1) Approval and granting of credit loans to related parties Or grant guaranteed loans to related parties on terms that are better than those of other borrowers;

(2) Approving and issuing credit business that needs to be reviewed by the loan review committee but has not been reviewed;

(3) Approving and approving credit business that has not been approved by the loan review committee;

(4) Exceeding one's authority or exceeding one's authority in approving credit business in a disguised manner by breaking the whole into parts;

( 5) Reverse procedures or disguised reverse procedures in approving credit business;

(6) Approval and granting of loans under fake or fake names;

(7) Approval and granting of loans that are obviously inconsistent with credit policies and Loan conditions of credit operations.

Article 34: Those who approve the handling of bill acceptance and discount business without real trade background will be punished by dismissal or expulsion of the relevant responsible personnel.

Article 35 During the credit approval process, if any of the following behaviors occur, the relevant responsible personnel will be given a demerit to dismissal from office: (1) Approval and issuance of off-site loans in violation of regulations;

(2) Violating regulations by granting loans to industries or enterprises expressly prohibited by the state;

(3) Approving loans exceeding the approved maximum credit limit for customers without special authorization of.

Article 36 If any of the following acts occurs during the credit approval process, the relevant responsible personnel will be given a warning or a demerit record:

(1) Approval and grant without clear investigation and review , the credit business of the person responsible for managing the account;

(2) Approving the credit business without clearly signing the opinion;

(3) Violating the regulations and leaking the matters and results reviewed by the loan review committee of.

Article 37 If any of the following acts occurs during the credit operation and management process, the relevant responsible personnel shall be fined or given a warning to a demerit:

(1) Fraudulent credit indicators , failure to implement measures to support agriculture, causing adverse effects;

(2) Failure to identify, adjust, and register the loan form in a timely manner as required;

(3) During the loan issuance Failure to conduct credit follow-up inspections as required, or without a written inspection report;

(4) Failure to inspect and confirm the value and custody of the mortgage (pledge) as required;

< p>(5) Failure to point out the violations discovered during the loan inspection and take corresponding measures;

(6) Failure to monitor the availability of funds for fixed asset projects, the use of project loans, and project engineering as required Check the progress;

(7) Failure to promptly report the damage or loss of credit file information, or failure to promptly trace and repair it;

(8) Requirements for collection from borrowers Other expenses other than fees;

(9) Failure to conduct the annual inspection of the "Certificate of Credit" as required.

Article 38 If any of the following behaviors occur during the credit operation and management process, the relevant responsible personnel will be given a demerit to expulsion:

(1) Early warning of discovered risks Signals (such as changes in property rights, loss of value of collateral, changes in legal representatives, evasion of debts, litigation cases, etc.) are not reported in a timely manner or are not handled in a timely manner in accordance with instructions from superiors, resulting in loan losses;

(2) Failure to handle credit business in accordance with the approval content, and failure to implement relevant restrictive conditions attached to the approval;

(3) Loans issued to recover the interest owed by the borrower;

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(4) Violating regulations when handling new loans and repaying old ones;

(5) Fraudulent practices in the identification process of non-performing loans and failing to truthfully reflect the quality of the loans;

( 6) Violating regulations by writing off bad loan debts and interest bad debts;

(7) Failure to apply for loan extensions in accordance with regulations;

(8) Charging other fees from borrowers other than those prescribed , causing adverse consequences.

Article 39: If any of the following acts occurs during the credit operation and management process, the relevant responsible personnel shall be given sanctions ranging from removal from office to expulsion:

(1) Destroying, concealing, or tampering without permission Credit information, data or vouchers;

(2) Failure to handle guarantee procedures as required, resulting in the loan guarantee being invalid;

(3) Failure to promptly provide the borrower, guarantee The person asserts rights, causing the loan or guarantee contract to exceed the statute of limitations (except for force majeure).

Section 3 Violations of Risk Asset Management Rules and Regulations and Punishment

Article 40 If any of the following acts occur, the relevant responsible personnel shall be fined or given a warning or even a demerit:< /p>

(1) Failure to make corresponding accounting treatment when recovering the loan principal or interest;

(2) After implementing the method of offsetting debts with capital, the loan principal and interest are not written off in a timely manner, and the loan principal and interest are not transferred to the registration pending Processing the ledger of repossessed assets.

Article 41: During the collection and disposal of non-performing loans, if the credit union's claims cannot be fulfilled or loan losses are caused due to negligence, the relevant responsible personnel will be given a warning or even a major demerit.

Article 42: Anyone who commits any of the following acts shall be given a fine or a warning to a demerit to the relevant responsible personnel:

(1) After the proceeds from the realization of the debt-repaired assets have been offset against the relevant advances , should be offset against the repossessed assets to be processed but has not been offset or is not offset in full;

(2) Failure to establish a classification card or register for the repossessed assets received and record the relevant elements of the repossessed assets ;

(3) Failure to regularly supervise and inspect the receipt, management, and disposal of foreclosed assets as required by regulations, or failure to deal with violations in the reception, management, and disposal of foreclosed assets in a timely manner after discovery ;

(4) Loss of debt-repaired assets due to failure to conscientiously perform management duties;

(5) Before the debt-repaired assets are disposed of and realized, the receipt price of the debt-repaired assets is paid with monetary funds higher than the The balance of the entire loan principal and interest (including off-balance sheet interest) is given to the borrower or guarantor;

(6) After receiving the debt-repaired assets, the relevant transfer procedures are not completed in a timely manner without special reasons;

(7) Using the debt-repaired assets for own use or lending them free of charge without approval.

Article 43 If any of the following acts occurs, the relevant responsible personnel will be given a major demerit to dismissal:

(1) Receive and dispose of debts without approval or exceeding authority Assets;

(2) Receiving assets whose ownership, use rights are unclear or disputed as debt-repaying assets;

(3) Receiving assets that cannot be transferred according to law or receiving other assets that are not suitable for debt repayment assets;

(4) Unauthorized giving up the right of recourse for the difference between the price of the debt-repaired assets and the price lower than the entire principal and interest of the loan (including off-balance sheet interest);

(5) Receipt of the debt-repaired assets Dereliction of duty, fraud, or fraud in the process of management and disposal;

(6) In the management and disposal of non-performing loans, due to negligence, the statute of limitations for litigation has exceeded, the guarantor has bailed, or the guarantor has failed to submit the loan within the prescribed period. The court applies for execution.

Article 44: In the process of handling, supervising and managing economic entities and equity investments, if the creditor's rights are not fulfilled as required by regulations, the relevant responsible personnel will be given a warning or even a demerit record.

Article 45: During the process of enterprise restructuring, if the credit union's claims are not implemented in accordance with laws, regulations and relevant policies, and if the enterprise fails to evade the credit union's debts, resulting in loan losses, the relevant responsible personnel will be given a major demerit. Punishment leading to expulsion.

Article 46: Anyone who commits any of the following acts shall be given a fine or a warning to a major demerit:

(1) Original loan information, relevant write-offs The information is not registered, filed and kept in a special account;

(2) A sound supervision and inspection system is not established or regular inspections are not carried out for loans or other losses that have been approved for write-off;

(3) In order to cover up responsibilities, other losses corresponding to write-offs are not declared and written-offs are left hanging for a long time.

Article 47: Anyone who commits any of the following acts shall be given a major demerit to expulsion from the relevant responsible personnel:

(1) Taking the form of reporting in batches or other measures Declaring bad debt loans or other loss write-offs by false means;

(2) Violating the application, review, and approval procedures for bad debt loans and other loss write-offs;

(3) Exceeding authority to approve business during write-off work.

Article 48: Anyone who commits any of the following acts shall be subject to sanctions ranging from removal from office to expulsion:

(1) Leaking of write-off information during the write-off work or causing damage due to internal or external collusion For the benefit of the credit union;

(2) Bad debt loans are recovered after write-off and are not recorded in the accounts.

Section 4 Violations of Savings Deposit Business Rules and Regulations and Punishment

Article 49 If any of the following acts occur, the relevant responsible personnel shall be fined or given a warning to a demerit:

(1) The cash handover is not registered according to the type of coupon;

(2) The business staff fails to register the handover when handing over the shift, or violates regulations by adjusting cash and important blank vouchers for savings

(3) Failure to withhold and pay income tax on savings deposit interest as required;

(4) Violate the "real-name system" regulations to open a savings account, or The account opening review is not strict;

(5) When handling the cash withdrawal and transfer business of the money deposited in the savings account on the same day, the operation is not carried out in accordance with the regulations;

(6) The savings account Large-amount cash management is not operated in accordance with regulations;

(7) Business-specific seals are not handed over in accordance with regulations.

Article 50: Anyone who commits any of the following acts shall be given a warning to a major demerit to the relevant responsible personnel:

(1) Violation of the use of important blank savings vouchers and other account cards ;

(2) Failure to handle the inquiry, freezing, and deduction procedures for savings deposits in accordance with regulations;

(3) Violation of regulations, handling procedures after the death of the depositor or disputes over ownership Deposit transfer and payment;

(4) Violating regulations to handle procedures such as loss reporting, early withdrawal, and renewal.

Article 51 If any of the following acts occurs, the relevant responsible personnel will be demoted to expulsion:

(1) Leaking depositors’ deposit secrets without authorization;

< p>(2) Knowing that the funds are company funds, allowing accounts to be opened and stored in personal names;

(3) Unfreezing funds that have been frozen by judicial authorities without authorization.

Article 52: Anyone who commits any of the following acts shall be subject to sanctions ranging from probation to expulsion:

(1) Misappropriation of reserve funds;

< p>(2) Failure to issue a deposit certificate truthfully;

(3) Falsely issuing a certificate of deposit (folding);

(4) Embezzling interest or misappropriating depositors' deposits .

Section 5 Violations of Accounting and Cashier Rules and Regulations and Punishment

Article 53 If any of the following acts occur, the relevant responsible personnel shall be fined or given a warning to a demerit:< /p>

(1) Failure to fill in or obtain original vouchers in accordance with regulations, or the original vouchers filled in or obtained do not comply with regulations;

(2) Using unaudited accounting vouchers as According to the registered accounting books, or the registered accounting books do not comply with the regulations;

(3) The cash in stock exceeds the limit without special reasons;

(4) Failure to insist on two persons present at the counter, cash Separate account management (except teller system), check accounts on the same day, review the account statements and vouchers by substitutions, and have two people in charge of the warehouse;

(5) Failure to adhere to current accounting and account discount verification, and adjust accounts on a daily basis. Checking the total score (except using computer accounting processing) and regular checking of various current accounts;

(6) Accounts, accounts, accounts, account facts, account statements, and internal and external accounts do not match ;

(7) Idle notes are transferred to the warehouse, counterfeit currency is transferred to the warehouse, and bills are transferred to the warehouse;

(8) Accounting and cashier personnel leave their posts and do not go through the handover procedures in accordance with regulations;< /p>

(9) Temporarily leaving the post, the cash box, seal, secret key, and important blank vouchers are not put into the box, not locked, or handed over to others for safekeeping without authorization, or the cash box, seal, etc. are not put away during the lunch break or at the end of business. Seals, secret deposits, and important blank vouchers are stored in the warehouse (cabinet);

(10) Failure to handle loss reporting procedures as required;

(11) Failure to comply with illegal financial accounting behaviors Failure to resist and make corrections, and failure to promptly report to the person in charge of the unit, or failure to promptly report in accordance with the provisions of the Accounting Law when the resistance is invalid; (12) Use of accounting accounts in violation of regulations.

Article 54: Anyone who commits any of the following acts shall be given sanctions ranging from a demerit to removal from office:

(1) Changing the accounting treatment method at will;

< p> (2) Accounting files become moldy, damaged, lost or stolen due to serious dereliction of duty or improper custody.

Article 55: Anyone who commits any of the following acts shall be subject to sanctions ranging from removal from office to expulsion:

(1) Preparing false financial accounting reports or statistics that conceal important facts Report;

(2) Concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports that should be kept according to law;

(3) Falsifying deposits, falsifying statement figures, or Use loan transfers to conduct illegal operations such as empty collection and empty payment of savings deposits through internal transactions.

Article 56: Anyone who commits any of the following acts shall be subject to sanctions ranging from probation to expulsion:

(1) Issuing false credit certificates;

< p>(2) Misappropriation of treasury funds and valuable documents;

(3) Business income not included in accounting books;

(4) Forgery or alteration of accounting Vouchers and accounting books;

Section 6 Violations of joint bank settlement rules and regulations and punishment

Article 57 If any of the following behaviors are committed, the relevant responsible personnel shall be fined or a warning to a demerit:

(1) Violation of regulations when opening a local currency account for a customer or incomplete account opening and closing procedures, failure to fill in the seal card in compliance with regulations, and failure to handle changes to reserved seals in accordance with regulations;< /p>

(2) Failure to conduct inquiries and reviews in accordance with regulations, or refuting each other during inquiries and reviews, and failing to handle errors in a timely manner;

(3) Failure to perform sealing, depositing, The certificates are in charge and used separately.

Article 58: Anyone who commits any of the following acts shall be given sanctions ranging from a serious demerit to removal from office:

(1) Loss of seals, bonds, or certificates;< /p>

(2) Deliberately suppressing or refunding checks, delaying payment, and accepting unreasonable refusals;

(3) Processing business without verifying secret deposits and seals as required;

(4) Failure to use and keep control documents such as seals and keys as required, resulting in leakage or loss of confidentiality;

(5) Violation of operating procedures for handling bill payments.

Article 59: Anyone who commits any of the following acts shall be given a sanction ranging from demotion to expulsion:

(1) Misappropriation of current funds;

(2) Paying bills that violate the provisions of the Negotiable Instruments Law.

Section 7 Violations of Important Blank Vouchers and Valuable Documents Management Rules and Regulations and Punishment

Article 60: Anyone who commits any of the following acts shall be fined or punished by a fine or Punishment from warning to demerit:

(1) Violating regulations to keep, transport, and receive important blank vouchers;

(2) Important blank vouchers are not included in the accounting or accounting of off-balance sheet accounts Inconsistent;

(3) Failure to cancel and register copies of important blank vouchers when using them;

(4) Voiding important blank vouchers and not handling them in accordance with regulations;

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(5) Failure to store important blank vouchers in storage as required at the end of business.

Article 61: Anyone who commits any of the following acts will be given sanctions ranging from a major demerit to expulsion:

(1) Important blank vouchers shall be stamped with a special business seal before use (Except for credit stations), causing financial losses;

(2) Management and supervision of important blank vouchers are out of control and used by criminals.

Article 62: Anyone who commits any of the following acts shall be given a fine or a warning to a demerit to the relevant responsible personnel:

(1) The custody of valuable documents violates the separate management of security accounts and the separate management system for certificates and seals;

(2) The valuable documents are not designated to be kept by a special person and are not treated as cash management;

(3) The valuable documents are not included in the table Any discrepancy in the accounting or account facts of the external accounts;

Article 63: Anyone who commits any of the following acts shall be given sanctions of probation to expulsion by the relevant responsible personnel:

(1) Printing without authorization Making, forging or altering important blank vouchers or valuable documents;

(2) Destroying important blank vouchers or valuable documents without authorization;

(3) Stealing important blank vouchers or valuable documents Blank vouchers or documents of value.

Section 8 Violations of Fixed Asset Management and Centralized Procurement Rules and Regulations and Treatment

Article 64 If any of the following behaviors occur, the relevant responsible personnel shall be given a warning or a demerit record:

(1) Failure to check, accept and register fixed assets in accordance with regulations;

(2) Failure to submit for approval and filing of fixed asset disposals in accordance with regulations;

(3) Failing to properly keep the bid document and bid deposit;

(4) Allocating vehicles without approval or exceeding the standard or quota;

( 5) Selling or scrapping vehicles without approval;

(6) Scrapping vehicles without canceling or transferring them as required, or selling vehicles without going through the transfer procedures, causing economic losses or other adverse consequences to the credit union. ;

Article 65: Anyone who commits any of the following acts shall be given sanctions ranging from demerit to removal from office:

(1) During the purchase and construction of fixed assets, the investment amount exceeds the approved amount

(2) For construction, installation, maintenance projects and items that must be purchased in accordance with the "government procurement" method, bidding should be conducted without inviting bids, or the bidding projects should be divided into parts to avoid Bidding;

(3) Unauthorized release of bid winning results without the consent of the bidding leading group;

(4) Violation of relevant regulations on project bidding management, requiring architectural design units or construction construction Companies lower safety standards and project quality.

Article 66: Anyone who commits any of the following acts shall be subject to sanctions ranging from removal from office to expulsion:

(1) Starting construction or purchasing construction projects without approval;< /p>

(2) In the purchase and construction of fixed assets, misuse of accounting accounts or improper sources of funds to form off-book fixed assets;

(3) Private bidding, opening of bids, or bidding during the bidding process without approval Operating in secret during the process;

(4) Leaking the base bid to interested parties before the bid opening;

(5) Subcontracting the project to a contractor that does not have the corresponding qualifications or subcontracting The construction project is dismantled and contracted;

(6) The purchased vehicle is registered in the name of a private person or other unit.

Article 67: Anyone who engages in fraud or malpractice for personal gain in the purchase and construction of fixed assets, material procurement, equipment maintenance, insurance and claims, and who makes profit from it or accepts kickbacks for personal gain shall be punished as accepting bribes.

Section 9 Violations of Financial Management Rules and Regulations and Treatment

Article 68 If any of the following acts occurs, the relevant responsible personnel shall be given a fine or a warning to a major demerit:

(1) Failure to calculate various income and expenditures in accordance with regulations;

(2) Listing various expenses in violation of regulations.