Provisions on the Management of Audit Archives of Audit Organs

审计机关审计档案管理规定

Promulgating Institution: National Auditing Office

Promulgating Date: 12/14/2012

Effective Date: 01/01/2013

颁布机关: 审计署

颁布时间:12/14/2012

实施时间:01/01/2013

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  Article 1    With a view to standardizing the management of audit archives, maintaining the completeness and security of audit archives, ensuring the quality of audit archives and giving play to the role of audit archives, in accordance with the Archives Law of the People’s Republic of China, the Audit Law of the People’s Republic of China, as well as other relevant laws and regulations, these Provisions are hereby formulated.

       第一条  为了规范审计档案管理,维护审计档案的完整与安全,保证审计档案的质量,发挥审计档案的作用,根据《中华人民共和国档案法》、《中华人民共和国审计法》和其他有关法律法规,制定本规定。

  Article 2    The audit archives mentioned in these Provisions refer to different forms of historical records that are directly formed by audit organs in audit activities (including special audit surveys) and are of preservation value to the State and the society, including various texts and diagrams.

       第二条  本规定所称审计档案,是指审计机关进行审计(含专项审计调查)活动中直接形成的对国家和社会具有保存价值的各种文字、图表等不同形式的历史记录。

Audit archives are an integral part of national archives.

    审计档案是国家档案的组成部分。

  Article 3    The management of audit archives of audit organs shall be subject to supervision and guidance from archives administration departments at the same level; audit organs and archives administration departments shall work on audit archives within the scope of respective responsibilities.

       第三条  审计机关的审计档案管理工作接受同级档案行政管理部门的监督和指导;审计机关和档案行政管理部门在各自的职责范围内开展审计档案工作。

  Article 4    Audit archives of audit organs shall be managed in a centralized and unified manner.

       第四条  审计机关审计档案应当实行集中统一管理。

  Article 5    Audit organs shall establish archives institutions or staff themselves with full-time (part-time) archivists in charge of the audit archives work.

       第五条  审计机关应当设立档案机构或者配备专职(兼职)档案人员,负责本单位的审计档案工作。

  Article 6    Basic requirements for the quality of audit archives: audit documents and materials shall be authentic, complete, valid and standard, follow the rules and characteristics of document and material formation, maintain organic connections among documents and materials, and distinguish different values to facilitate the preservation and use.

       第六条  审计档案案卷质量的基本要求是:审计项目文件材料应当真实、完整、有效、规范,并做到遵循文件材料的形成规律和特点,保持文件材料之间的有机联系,区别不同价值,便于保管和利用。

  Article 7    Audit documents and materials shall be arranged in four categories: conclusion, certification, project approval and reference.

       第七条  审计文件材料应当按照结论类、证明类、立项类、备查类4个单元进行排列。

  Article 8    Archiving scope of audit documents and materials:

       第八条  审计文件材料归档范围:

(1) Conclusion-type documents and materials: conclusion-type reports, including statements, audit reports, written audit decisions and audit transfer letters as instructed by higher organs (leaders) for audit information formed in audit projects, such as Important Audit information and Contents of Important Information, as well as relevant written handling opinions, minutes and summaries of audit business meetings, written opinions of audited entities on audit reports, written statements of audit teams, etc.

    (一)结论类文件材料:上级机关(领导)对该审计项目形成的《审计要情》、《重要信息要目》等审计信息批示的情况说明、审计报告、审计决定书、审计移送处理书等结论类报告,及相关的审理意见书、审计业务会议记录、纪要、被审计对象对审计报告的书面意见、审计组的书面说明等。

(2) Certification-type documents and materials: written commitments of audited entities, summary statements of audit work papers, audit work papers and corresponding audit evidence obtaining sheets, audit evidence, etc.

    (二)证明类文件材料:被审计单位承诺书、审计工作底稿汇总表、审计工作底稿及相应的审计取证单、审计证据等。

(3) Project approval-type documents and materials: mandatory documents of audit organs at higher levels or governments at the corresponding level, report materials and leaders’ instructions related to audit items, investigation records, audit implementation plans and relevant materials, audit notices and notices of audit authorization, etc.

    (三)立项类文件材料:上级审计机关或者本级政府的指令性文件、与审计事项有关的举报材料及领导批示、调查了解记录、审计实施方案及相关材料、审计通知书和授权审计通知书等。

(4) Reference-type documents and materials: other documents and materials that do not fall into the previous three categories including the correction information of audited entities and information produced in processes of audit projects.

    (四)备查类文件材料:被审计单位整改情况、该审计项目审计过程中产生的信息等不属于前三类的其他文件材料。

  Article 9    Audit documents and materials shall be archived by audit projects, and different audit projects shall not be archived in a consolidated manner.

       第九条  审计文件材料按审计项目立卷,不同审计项目不得合并立卷。

  Article 10    The system of audit team leader responsibility shall be practiced in the archiving of audit documents and materials.

       第十条  审计文件材料归档工作实行审计组组长负责制。

Archives creators determined by audit team leaders shall duly collect documents and materials of audit projects, classify and organize audit documents and materials in accordance with archiving methods and rules after the end of audit projects, catalogue and bind audit documents and materials in accordance with relevant provisions upon examination by persons in charge of business departments and inspection by archivists. Audit business departments shall hand over audit documents and materials to archives institutions or full-time (part-time) archivists of archives organs.

    审计组组长确定的立卷人应当及时收集审计项目的文件材料,在审计项目终结后按立卷方法和规则进行归类整理,经业务部门负责人审核、档案人员检查后,按照有关规定进行编目和装订,由审计业务部门向本机关档案机构或者专职(兼职)档案人员办理移交手续。

  Article 11    Audit organs shall organize audit teams of several audit organs at lower levels for single audit projects, and business departments of audit organs responsible for organization shall determine document and material archiving.

       第十一条  审计机关统一组织多个下级审计机关的审计组共同实施一个审计项目,由审计机关负责组织的业务部门确定文件材料归档工作。

  Article 12    Documents and materials of audit review cases shall be separately archived by review institutions case by case.

       第十二条  审计复议案件的文件材料由复议机构逐案单独立卷归档。

To facilitate search and use, archives institutions (archivists) shall specify the archiving information of audit review cases in audit project memorandums.

    为了便于查找和利用,档案机构(人员)应当将审计复议案件归档情况在被复议的审计项目案卷备考表中加以说明。

  Article 13    Terms for keeping audit archives shall be divided into permanent terms and fixed terms based on factors of audit projects including amount, nature and social impact. Fixed terms include 30 years and 10 years.

       第十三条  审计档案的保管期限应当根据审计项目涉及的金额、性质、社会影响等因素划定为永久、定期两种,定期分为30年、10年。

(1) Archives that are kept permanently refer to archives of audit items with remarkable representative significance including particularly significant audit items, audit items included in audit work reports and audit result reports, or audit items in the fields that are involved for the first time.

    (一)永久保管的档案,是指特别重大的审计事项、列入审计工作报告、审计结果报告或第一次涉及的审计领域等具有突出代表意义的审计事项档案。

(2) Archives kept for 30 days refer to archives of major audit items with great reference value.

    (二)保管30年的档案,是指重要审计事项、查考价值较大的档案。

(3) Archives kept for ten years refer to archives of general audit items.

    (三)保管10年的档案,是指一般性审计事项的档案。

Business departments of audit organs shall be responsible for dividing terms for keeping audit archives.

    审计机关业务部门应当负责划定审计档案的保管期限。

Business departments of audit organs responsible for organization shall determine the same terms for keeping archives of audit projects that implement the same audit work plans.

    执行同一审计工作方案的审计项目档案,由审计机关负责组织的业务部门确定相同保管期限。

Terms for keeping audit archives shall be calculated from the year of archiving.

    审计档案的保管期限自归档年度开始计算。

  Article 14    Audit documents and materials shall be archived within five months after the end of audit projects and not later than the next April.

       第十四条  审计文件材料的归档时间应当在该审计项目终结后的5个月内,不得迟于次年4月底。

Follow-up audit projects shall be archived separately.

    跟踪审计项目,按年度分别立卷归档。

  Article 15    Audit organs shall determine security classifications and confidentiality terms in accordance with the provisions on the scope of confidentiality items of audit work and the scope of confidentiality items of relevant competent departments. For audit archives not marked with confidentiality terms, their confidentiality terms shall be determined as 30 years, 20 years and 10 years if they are most confidential, confidential and secret.

       第十五条  审计机关应当根据审计工作保密事项范围和有关主管部门保密事项范围的规定确定密级和保密期限。凡未标保密期限的,按照绝密级30年、机密级20年、秘密级10年认定。

Security classifications and confidentiality terms of audit archives shall be determined according to the highest security classification of archived documents and their confidentiality term and be marked by audit business departments in accordance with relevant provisions.

    审计档案的密级及其保密期限,按卷内文件的最高密级及其保密期限确定,由审计业务部门按有关规定作出标识。

Audit archives shall be declassified automatically after the expiration of their confidentiality terms. Where audit archives declassification shall be advanced or postponed due to work needs, audit business departments shall file applications with confidentiality work departments of audit organs.

    审计档案保密期限届满,即自行解密。因工作需要提前或者推迟解密的,由审计业务部门向本机关保密工作部门按解密程序申请办理。

  Article 16    Audit files shall be arranged, catalogued and stored in the way of “year-organization-term of keeping”. Methods of audit archives arrangement shall be uniform and consistent, and shall not be changed arbitrarily.

       第十六条  审计档案应当采用“年度—组织机构—保管期限”的方法排列、编目和存放。审计案卷排列方法应当统一,前后保持一致,不可任意变动。

  Article 17    Audit organs shall, in accordance with relevant State provisions, have specific and solid audit archival depositories with functions of burglary prevention, light prevention, high temperature prevention, fire prevention, moisture prevention, dust prevention, rat prevention and insect prevention, and have necessary facilities and equipment.

       第十七条  审计机关应当按照国家有关规定配置具有防盗、防光、防高温、防火、防潮、防尘、防鼠、防虫功能的专用、坚固的审计档案库房,配备必要的设施和设备。

  Article 18    Audit organs shall strengthen the informatization management of audit archives, make applicable retrieval tools and reference materials with modern management technologies including computer, and actively use audit archives.

       第十八条  审计机关应当加强审计档案信息化管理,采用计算机等现代化管理技术编制适用的检索工具和参考材料,积极开展审计档案的利用工作。

  Article 19    Audit organs shall establish and improve the system of audit archives use. Audit archives may only be borrowed internally in audit organs. Where entities other than audit organs need to consult and duplicate audit archives or request that audit file certificates be issued under special circumstances, their applications shall be examined and approved by leaders in charge of audit organs to which audit archives belong, and archives of major audit items shall be examined and approved by major leaders of audit organs.

       第十九条  审计机关应当建立健全审计档案利用制度。借阅审计档案,仅限定在审计机关内部。审计机关以外的单位有特殊情况需要查阅、复制审计档案或者要求出具审计档案证明的,须经审计档案所属审计机关分管领导审批,重大审计事项的档案须经审计机关主要领导审批。

  Article 20    Audit organs at or above the provincial level shall, after keeping for 20 years audit archives that shall be kept permanently, and audit organs below the provincial level shall, after keeping for 20 years audit archives that shall be kept permanently or 30 years, regularly hand over such audit archives to national comprehensive archives at corresponding levels.

       第二十条  省级以上(含省级)审计机关应当将永久保管的、省级以下审计机关应当将永久和30年保管的审计档案在本机关保管20年后,定期向同级国家综合档案馆移交。

  Article 21    Audit organs shall establish appraisal teams in accordance with relevant provisions, regularly evaluate audit archives whose terms for keeping audit archives have expired under the leadership of major persons in charge of general offices of audit organs, and correctly determine the preservation or destruction of archives.

       第二十一条  审计机关应当按照有关规定成立鉴定小组,在审计机关办公厅(室)主要负责人的主持下定期对已超过保管期限的审计档案进行鉴定,准确地判定档案的存毁。

  Article 22    Audit organs shall register and put on record audit files that are of no preservation value and destroy such records upon approval by persons in charge. Two persons shall be designated to supervise the destruction of audit files.

       第二十二条  审计机关应当对确无保存价值的审计档案进行登记造册,经分管负责人批准后销毁。销毁审计档案,应当指定两人负责监销。

  Article 23    Where staff of audit organs destroy, lose, alter, forge, sell, resell and arbitrarily provide audit archives, the appointing and dismissing organs or supervisory organs shall, in accordance with the law, impose disciplinary actions on persons directly in charge and responsible leaders; persons suspected of crimes shall be transferred to judicial organs to pursue their criminal liabilities in accordance with the law. Archives administration departments may, in accordance with the law, impose administrative punishments on relevant responsible entities.

       第二十三条  对审计机关工作人员损毁、丢失、涂改、伪造、出卖、转卖、擅自提供审计档案的,由任免机关或者监察机关依法对直接责任人员和负有责任的领导人员给予行政处分;涉嫌犯罪的,移送司法机关依法追究刑事责任。档案行政管理部门可以对相关责任单位依法给予行政处罚。

  Article 24    The measures for the management of electronic audit archives shall be prescribed separately.

       第二十四条  电子审计档案的管理办法另行规定。

  Article 25    Audit organs and archives administration departments may, in light of local actualities, jointly formulate implementation measures on the basis of complying with these Provisions.

       第二十五条  审计机关和档案行政管理部门可以根据本地实际情况,在遵循本规定的基础上联合制定实施办法。

  Article 26    These Provisions shall be interpreted by the National Audit Office and the State Archives Administration.

       第二十六条  本规定由审计署和国家档案局负责解释。

  Article 27    These Provisions shall come into effect from January 1, 2013. The Work Rules for the Audit Archives of Audit Organs (Order No. 3 [2011] of the National Audit Office) shall be repealed simultaneously.

       第二十七条  本规定自2013年1月1日起施行。此前审计署发布的《审计机关审计档案工作准则》(2001年审计署第3号令)同时废止。