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They shall audit their monthly accounts of labour in- surance funds, (annual) budgets, and balance sheets to find out whether there are errors in the making of paymentsp hear appeals from workers and employees on matters relating to labour insurance; draw up monthly accounts of labour insurance funds and reserve funds; prepare annual budgets, balance sheets, plans of activities, and general reports; and submit reports according to the following procedure:
(a) Provincial and municipal trade union councils
shall report to the labour administration of the local People's Government and to the Large Adminis- trative area trade union council;
(b) National committees of industrial unions shall
report to the A. C.F.L. and to the Ministry of Labour of the Central People's Government.
Article 27. Large administrative area trade union councils shall have the duty of guiding and supervising subordinate provincial and municipal trade union councils and indus- trial unions in connection with labour insurance. They shall audit the monthly accounts of labour insurance funds and reserve funds prepared by provincial and municipal trade union councils and their annual budgets, balance sheets, and general reports. They shall also compile quarterly accounts of labour insurance funds, and prepare annual budgets, balance-sheets, and general reports to be submitted to the Department of Labour of the People's Government of the Large Administrative Area and to the Ministry of Labour of the Central People's Government.
Article 28. The A.C.F.L. shall be the highest guiding au- thority of the national labour insurance scheme, and shall lead all subordinate trade union organisations and indus- trial unions in their conduct of the labour insurance scheme. It shall audit and compile reports on (separate) labour insurance funds and the General Labour Insurance Fund, and prepare and publish once a year its annual budget, balance-sheets, and a general report on labour insurance activities. These shall be filed with the Ministries of Finance and Labour of the Central People's Government.
Article 29. People's Governments of various levels shall supervise the payment of labour insurance contributions, inspect the progress of labour insurance activities, and deal with appeals relating to labour insurance.
Article 30. The Ministry of Labour shall be the highest supervisory authority of the national labour insurance scheme. It shall enforce the application of the Labour Insurance Regulations, and inspect the progress of Labour Insurance activities.
system of inspection is to be fixed separately.
CHAPTER VII:
A
SUPPLEMENTARY
Article 31. The present Regulations shall be passed by the State Administration Council of the Central People's Govern- ment and submitted to the Central People's Government Council for ratification and promulgation. The same pro- cedure shall be followed in the case of amendments.
Article 32. The present Regulations shall take effect as from 1st January, 1951. Labour Insurance benefits for