Article 20 After the research of the Fund for Outstanding Young Scholars is completed, the grantee shall, together with the financial department of the supporting unit of the project, clean up the accounts, truthfully prepare the final accounts of the funded project according to the approved budget of the funded project, and the scientific research management department and the financial department of the supporting unit of the project shall review and sign the opinions and file them for future reference.

According to the audited final statement of project funds, the scientific research management department of the project supporting unit prepares the final statement of project funds and signs the audit opinion, and submits it to the Natural Science Foundation of China before March 3 1 every year.

Twenty-first approved by the Natural Science Foundation of China to suspend and complete the project ahead of schedule, the grantee and the project supporting unit shall promptly clean up the accounts, prepare the final accounts of the project supporting funds, and incorporate them into the final accounts of the project supporting unit.

Twenty-second the management and use of project funds shall be subject to the inspection and supervision of the superior financial department, the national audit institution and the Natural Science Foundation of China. The recipient unit and the project supporting unit should actively cooperate and provide relevant information.

Twenty-third project supporting units to deal with the project funds for irregular audit or special audit.

Article 24 If a project supporting unit or individual violates the provisions of these Measures and the Measures for the Administration of Outstanding Youth Funds, the Natural Science Foundation of China will take measures such as slowing down the allocation of project funds, giving a written warning, informed criticism, stopping funding, recovering the allocated funds, and canceling the funded projects, depending on the seriousness of the case. The project supporting unit should deal with the relevant personnel with serious circumstances and investigate their corresponding responsibilities.

Article 25 The Natural Science Foundation of China and the Ministry of Finance shall formulate performance evaluation methods suitable for the characteristics of outstanding youth funds, and evaluate the project implementation and the efficiency of fund use.

Twenty-sixth Natural Science Foundation Committee shall establish a project library of outstanding youth funds and manage it in accordance with the provisions.

Twenty-seventh assets purchased by project funds belong to state-owned assets, and their right to use and operate belongs to the project supporting unit, which must be included in the fixed assets account of the project supporting unit for accounting and management. The disposal of assets shall be carried out in accordance with the relevant provisions of the state to prevent the loss of state-owned assets.