Twenty-first after the end of a major project, the person in charge of the project shall first prepare a final statement of funds in duplicate, which shall be audited and signed by the scientific research management department and the financial department of the unit, one of which shall be stored in the project closing file and the other shall be sent to the person in charge of the project. The person in charge of the project and the supporting unit of the project shall prepare a summary table of the final accounts of the project funded funds with supplementary explanations, and submit it to the Natural Science Foundation of China within six months.
Twenty-second approved by the Natural Science Foundation of China, the person in charge of the project and the project supporting unit shall promptly clean up the accounts, prepare the final accounts of the project funds, and incorporate them into the final accounts of the project supporting unit.
Twenty-third 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 person in charge of the project and the supporting unit of the project should actively cooperate and provide relevant information.
Twenty-fourth project supporting units to deal with the project funds for irregular audit or special audit.
Article 25 If a project supporting unit or individual violates the provisions of these Measures and the Measures for the Management of Natural Science Fund Projects, the Natural Science Fund Committee will, depending on the seriousness of the case, 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. The project supporting unit should deal with the relevant personnel with serious circumstances and investigate their corresponding responsibilities.
Article 26 The Natural Science Foundation of China and the Ministry of Finance shall formulate performance evaluation methods suitable for the characteristics of the Natural Science Foundation to evaluate the efficiency of the use of project funds.
Twenty-seventh natural science foundation Committee to establish a natural science fund project library, and in accordance with the provisions of management.
Twenty-eighth 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.