Article 15 Financial departments at all levels should guide the audit of incremental awards and subsidies for agricultural loans of county financial institutions within their jurisdiction, do a good job in organizing and coordinating the audit and disbursement of awards and subsidies, and inspect the audit and disbursement of awards and subsidies in conjunction with relevant departments, timely handle and reflect the problems found in the inspection, and ensure the implementation of financial incentive policies.
Article 16 The Commissioner's Office shall carefully examine the agricultural loans of county financial institutions within its jurisdiction, and issue opinions as the basis for the central and provincial financial departments to examine and allocate incentive funds.
The Commissioner's office should strengthen the inspection and supervision of the allocation and use of incentive funds, standardize the procedures for fund review and allocation, and ensure that the incentive funds are earmarked.
Article 17 The Ministry of Finance shall supervise and inspect the examination and disbursement of incentive funds from time to time, and evaluate the use and effect of incentive funds.
Article 18 Where a county-level financial institution falsely reports materials and defrauds the reward funds, the financial department shall recover the reward funds, cancel the qualification of the county-level financial institution to obtain the reward, and punish the relevant units and responsible personnel according to the Regulations on Penalties and Punishment for Financial Violations.
Article 19 Where local financial departments at all levels and the Commissioner's Office fail to perform their audit duties seriously, resulting in financial institutions falsely reporting materials to defraud incentive funds or misappropriating incentive funds, the financial department at a higher level shall order them to make corrections, recover the allocated funds, and punish the relevant units and responsible personnel according to the Regulations on Penalties and Punishment for Financial Violations.