(1) Financial poverty alleviation funds;
(2) Poverty alleviation credit funds;
Poverty alleviation projects using foreign capital;
(4) Donating domestic and foreign poverty alleviation funds;
(five) other poverty alleviation funds as prescribed by laws and regulations. Article 3 Audit institutions at or above the county level shall, under the leadership of the chief executive of the people's government at the same level and the audit institutions at the next higher level, conduct audit supervision over the financial revenues and expenditures of poverty alleviation funds and the truthfulness, legality and benefits thereof according to law.
The administrative departments in charge of finance, development and reform, poverty alleviation and other relevant financial institutions shall, within their respective responsibilities and business scope, assist audit institutions in auditing and supervising poverty alleviation funds. Article 4 Audit institutions shall independently supervise poverty alleviation funds according to law, and shall not be interfered by other administrative organs, social organizations or individuals.
Auditors perform their duties according to law and are protected by law.
No organization or individual may refuse or obstruct auditors from performing their duties according to law, and may not retaliate against auditors. Article 5 Audit institutions and auditors shall follow the principles of objectivity, impartiality and seeking truth from facts in handling audit matters, be honest and honest, strictly observe discipline and keep secrets. Sixth provincial audit institutions are responsible for formulating and organizing the implementation of the province's poverty alleviation fund audit project plan.
Audit institutions at or above the county level shall be responsible for the implementation of the poverty alleviation fund audit project plan within their respective administrative areas and the implementation of the poverty alleviation fund audit project plan organized by higher audit institutions. Article 7 Audit institutions may directly audit the audit matters within the audit jurisdiction of audit institutions at higher levels, or organize audit institutions at lower levels to cross-audit poverty alleviation funds. Article 8 The funds needed for auditing poverty alleviation funds by the auditing methods specified in the preceding article shall be included in the departmental budget by the auditing organ that organizes auditing poverty alleviation funds and shall be guaranteed after being reported to the people's government at the corresponding level for approval. Article 9 Audit institutions shall exercise audit supervision over the following matters:
(a) the plan, tasks, objectives and key implementation of poverty alleviation and development;
Arrangement, distribution, use and management of poverty alleviation funds;
The establishment, implementation, management and benefits of poverty alleviation projects;
(4) Other contents stipulated by laws and regulations. Tenth audit institutions audit or audit the poverty alleviation funds every two years; It can not only be a special audit, but also be combined with budget execution, economic responsibility and fixed assets investment audit. Eleventh audit institutions shall, 3 days before the implementation of the audit, serve the audited units in audit notice.
Auditors shall present their work certificates and copies of audit notice when investigating relevant units and individuals. Twelfth key poverty alleviation fund projects identified by the people's governments at all levels shall be audited before completion and acceptance.
For key poverty alleviation fund projects, the project authorities should apply to the competent audit institutions before the end of last year 10, and the audit institutions will incorporate them into the audit plan for the next year. Thirteenth audit institutions shall issue audit reports and make audit decisions when auditing poverty alleviation funds; Report the audit results to the people's government at the same level and the auditing organ at the next higher level, and inform the relevant departments of the audit situation; Announce the audit results to the public in accordance with regulations.
The audit results should truthfully reflect the basic situation of the audit of poverty alleviation funds, including the overall evaluation of the investment, management, use and benefit of poverty alleviation funds, analyze the existing problems, and put forward countermeasures and suggestions. Article 14 The auditee shall implement the audit decision within the time limit and requirements specified in the audit decision, and report the implementation to the audit institution in writing. If the audit decision requires the assistance of the relevant competent department, the relevant competent department shall assist.
Audit institutions shall follow up and inspect the implementation of audit decisions.
Matters transferred by audit institutions to relevant departments shall be handled by relevant departments in a timely manner, and the handling situation shall be informed to audit institutions in writing. Fifteenth audit institutions found that one of the following circumstances, it should be within the scope of statutory functions and powers, ordered the audited units to make corrections within a time limit or take other measures prescribed by laws and regulations:
(a) in order to obtain funds for poverty alleviation, the same project is declared in multiple positions or repeatedly;
Failing to timely and fully allocate financial poverty alleviation funds as required;
(three) without changing the investment of poverty alleviation funds, interception, transfer, impersonator, misuse, misappropriation of poverty alleviation funds;
Illegal extraction of project management fees and other expenses;
(5) changing the term and interest rate of poverty alleviation loans without authorization, withholding interest or deposits, and defrauding discount;
Failing to pay the loan discount in full and on time as required;
(seven) resulting in the loss of poverty alleviation funds;
Other acts of financial revenue and expenditure in violation of state regulations.