Article 1 In order to strengthen the audit and supervision of foundations and ensure the normal development of their business activities, these Interim Provisions are formulated in accordance with the Measures for the Administration of Foundations issued by the State Council. Article 2 The auditing departments of the head office and branches of the People's Bank of China are respectively responsible for auditing national and local foundations, and the auditing department of the People's Bank of China can directly audit local foundations when necessary. Article 3 Funds at all levels shall submit business plans, financial plans and their implementation analysis reports, monthly, quarterly and annual accounting statements and relevant business rules and regulations to the auditing department of the People's Bank of China at the same level. Article 4 The People's Bank of China may, according to specific needs, adopt various audit forms such as regular or irregular submission audit and on-site audit. Article 5 The auditing focus of the People's Bank of China on the Foundation is:

organizational structure

1. Whether the foundation is established shall be reported to the People's Bank for approval. According to the Measures for the Administration of Foundations, the establishment of a national foundation needs to be approved by the head office of the People's Bank of China, applied to the Ministry of Civil Affairs for registration, and filed with the State Council; The establishment of local foundations shall be reported to the branches of the People's Bank of China in provinces, autonomous regions and municipalities directly under the Central Government for examination and approval, registered with the civil affairs departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and reported to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for the record.

2 whether there is a registered capital of more than RMB 654.38+10,000 (or foreign exchange equivalent to RMB 654.38+10,000).

3. Whether the Foundation has set up branches and subsidiaries such as companies and enterprises in violation of regulations.

(2) Internal system

1. Whether there are complete articles of association, qualified managers and places.

2. Whether there are full-time accountants.

3. Whether there are current party and government functionaries holding leadership positions such as president, vice president, president, vice president, director, secretary general and deputy secretary general.

(3) Commercial activities

1. Whether the source of funds meets the requirements, and whether there is apportionment to enterprises or institutions or in disguised form.

2. Whether the use of funds meets the requirements, and whether there are business activities for profit such as direct investment, establishment of business and borrowing of funds.

3. Whether its purpose and tasks are the same as those of other foundations established in the same department in the same region.

(4) Other matters that the People's Bank of China deems necessary to be audited. Article 6 Audit Treatment

(a) if the organization does not meet the requirements, it should be rectified, and if the problem is serious, it should be submitted to the relevant departments to revoke its license. Where a foundation establishes a branch or subsidiary, it shall be revoked within a time limit.

(two) the internal system is not perfect, it is necessary to urge them to take measures to improve within a time limit, and the units that do not take measures should be ordered to suspend business for rectification until the relevant departments are requested to revoke their licenses.

(three) to engage in profit-making business activities, we must resolutely ban and confiscate the illegal income; The funds obtained from apportioning to enterprises and institutions or apportioning in disguised form shall be repaid within a time limit, and those who refuse to repay shall be confiscated.

(4) The People's Bank of China has the right to impose the above penalties for other activities of the Foundation that violate the Measures for the Administration of Foundations and Article 3 of these Provisions, and may also impose penalties such as stopping payment and freezing funds.

(five) the handling of other acts in violation of the provisions of this article can be handled according to the Regulations on Financial Audit, Inspection and Punishment. Article 7 The People's Bank of China shall be responsible for the interpretation of these Provisions. Article 8 These Interim Provisions shall come into force as of the date of promulgation.