Under the leadership of supervision committee, the village financial supervision team exercises the functions of supervision, auditing, supervision and correction, and reporting problems to superiors. The team leader shall hold regular financial management meetings according to regulations, check the accounts and the management of collective assets, participate in major collective management decisions, and solicit opinions and demands from villagers. All expenditure bills in the village must be signed (sealed) by the official seal of the manager, witness, auditor and village democratic financial management team before they can be reviewed and reimbursed.