Audit Measures for International Postal Remittance (Trial)

Chapter I General Provisions Article 1 The auditing department of international postal remittance (hereinafter referred to as international remittance) must safeguard the reputation of China Post, improve the quality of work, speed up the time limit for auditing and do a good job in auditing.

In order to strengthen the audit of international remittance and give full play to its role, these Measures are formulated in accordance with the basic spirit of the Provisions on Postal Remittance and its implementing rules and the Rules for Handling International Postal Remittance Business. Article 2 International exchange audit work must be handled in accordance with the relevant provisions of these Measures. The internal production organization form and technical means adopted by the audit department of the exchange can be determined by the provinces themselves. The specific operating procedures and methods of audit work and the single type of internal use are generally not suitable for major changes. Under the principle of strengthening management, ensuring quality and improving efficiency, each province may formulate detailed implementation rules according to the specific conditions of this province (autonomous region or municipality) and report them to the Ministry for the record. Article 3 Under the leadership of the provincial center, the international exchange audit department is responsible for the centralized management of the international exchange audit work in the province. Its main tasks are:

1. Review the international exchange vouchers and lists sent by the foreign exchange bureau and the Ministry Center;

Two, not according to the prescribed time limit to send back the international exchange ticket;

Three, compile the province's foreign exchange business audit report;

Four, the management of blank bills and exchange audit files;

Five, the problems found in the audit work should be dealt with in a timely manner, and major cases should be reported to the Provincial Bureau for special treatment at any time;

Six, go deep into the grassroots, investigate and study, grasp the first-hand materials in time, and organize international exchanges of experience;

Seven, through the exchange audit, understand and master the compliance and implementation of China's foreign exchange management policies, as well as the implementation of the UPU postal draft agreement and various rules and regulations. Fourth provinces should be equipped with comprehensive international exchange teachers according to business needs, whose main responsibilities are:

First, check and guide the implementation of various international exchange systems promulgated by the Ministry and the unified rules and regulations of the whole province, and assist the grassroots to strictly implement the rules and regulations and foreign exchange management policies and regulations.

Two, go deep into the grassroots, investigation and study, and earnestly grasp the situation at the grassroots level, grasp the typical, sum up and popularize advanced experience, and put forward suggestions for improvement of existing problems.

Third, strengthen cooperation, regularly study the international exchange work in the province with international exchange accountants, auditors and business processors, and constantly improve and perfect it.

Four, often keep in touch with the administration of foreign exchange, the people's Bank of China, the bank, do a good job of coordination, master the foreign exchange market, do a good job of leadership and enterprise employees.

5. Inspect and guide the accounting, business and auditing work of provincial international exchange centers, master first-hand materials, urge them to do their daily work well, keep abreast of the use of foreign exchange at the grass-roots level, urge accountants to allocate funds in time, and settle foreign exchange according to regulations, so as to ensure the normal use and integrity of international exchange funds. Chapter II Receiving and Sending of Vouchers, Lists and Statements and Handling of Problems Found in the Audit Process Section I Receiving and Sending of Vouchers, Lists and Statements Article 5 The International Exchange Audit Department shall establish a "Registration Book of the Arrival Time of International Postal Remittance Vouchers" (Guo Hui Ji 0 1) to register all vouchers, lists and statements and check whether they arrive in time. If it cannot be sent on time, it should be urged immediately. Article 6 Receiving and mailing personnel shall submit remittance vouchers, lists, overdue bills, statements, stamped lists of international postal remittances (Ye 0 10) returned by the Ministry Center, bills of exchange and settled bills to relevant personnel for signing and handling. Send the mail in time after checking that the sealing specifications meet the standard requirements without delay. Article 7 Receiving and mailing personnel shall strictly keep the mail bags, use special folders, and bind and file the import and export mail lists monthly. Section II Handling of Problems Found in Audit Article 8 Prepare and issue audit notice.

1. The relevant bureau that needs to be verified issues a notice in quadruplicate, two copies (one for accounting to the relevant bureau) and two copies for the relevant bureau; Notify the relevant bureau to pay attention to the correction, in duplicate, 1 for the record, 1 for the relevant bureau; If the accountant corrects the account, it shall be issued in triplicate, 1 for filing, 1 relevant bureau, 1 accounting signature for handling; If accounting settlement is required, it shall be made in quadruplicate, 1 copy shall be kept for the record, and 3 copies shall be signed by the accountant and settled at the relevant bureau.

Two, issued by the audit notice, by the comprehensive auditor according to the year by currency classification, serial number, included in the "international postal remittance audit notice register" (Guoji 02).

Three, the relevant bureau to deal with the return of the notice, by the comprehensive auditor to continue processing or sales for the record.

Four, after the issuance of the audit notice, more than the prescribed time limit did not reply, should be timely reminders. Article 9 If there is any problem with a bill of exchange, it should be exchanged with a general endorsed bill.

1. There is a problem with using small-batch bills. The style is as follows:

Specification horizontal × vertical

80× 30mm

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| Currency: () Guo Huiji () Ji Dannuo. |

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Abbreviation of auditor's province name or job number

Second, the content of the notes

1. Upon verification, the date stamp of the receipt with missing cover should be marked with "xx ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

2. The amount of the draft is inconsistent, altered or illegible, and marked "examined by ×× USD" or "imported by ×× USD".

3. The exchange amount of the bill of exchange is inconsistent with that of the bill of exchange, and it is marked as "the bill of exchange is inconsistent with the exchange of ×××× US dollars (draft)".

4. The bill of exchange is inconsistent with the exchange currency of the bill of exchange, and it is marked as "actual currency of the bill (draft)".

5. Redemption is marked "Redemption".

6. Annotate the uncollected accounts as "uncollected accounts".

In addition to the above provisions, the number of audit notice shall be indicated in the notes.