The board of supervisors of the foundation shall not sign the financial approval. The duties of the Board of Supervisors are mainly to supervise and review the financial status, financial report and financial management of the Foundation. The financial examination and approval is generally the responsibility of the financial department or chief financial officer of the Foundation, and is approved and signed according to the internal control system and relevant regulations of the Foundation. Therefore, the board of supervisors of the foundation cannot sign the financial approval.