Functions of Wenzhou Municipal Audit Bureau | |||
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(1) In charge of citywide audit work. To be responsible for auditing the authenticity, legality, and efficiency of municipal fiscal revenue and expenditure and financial revenue and expenditure within the scope of audit supervision as stipulated by laws and regulations. To implement full-coverage audit of public funds, state-owned assets, state-owned resources, and economic responsibility of leading cadres, conduct audit of natural resource assets for leading cadres during and upon leaving office, and track audits of the implementation of major national and provincial policy measures. To be responsible for audit, special audit investigations, and social audit institutions' audit report results, and responsible for urging audited units to rectify identified issues. (2) To draft normative documents on audit administrative management. To formulate and implement professional field audit work plans. To participate in drafting fiscal, economic, and related normative documents. To audit and evaluate matters subject to direct audit, investigation, and verification by law, make audit decisions or propose audit suggestions. (3) To submit annual municipal budget execution and other financial expenditure audit reports to the Municipal Audit Committee. To submit annual municipal budget execution and other fiscal revenue and expenditure audit reports to the municipal government and provincial audit department. Entrusted by the municipal government to submit audit work reports and rectification reports of identified issues in the audit of municipal budget execution and other fiscal revenue and expenditure to the Standing Committee of the Municipal People's Congress. To report to the municipal party committee and government on the audit of other matters and special audit investigations and their results. To publicly announce audit results by law. To inform the municipal discipline inspection commission, supervisory commission, relevant departments of the municipal party committee and government, and county (city, district) party committees and governments of relevant audit situations and results. (4) To directly audit the following items and issue audit reports, making audit decisions within the legal authority: Implementation of major national and provincial policy measures; municipal budget execution and other fiscal revenue and expenditure, budget execution, final accounts, and other fiscal revenue and expenditure of municipal departments (including direct units); budget execution, final accounts, and other fiscal revenue and expenditure of county (city, district) people's governments, municipal fiscal transfer payment funds; financial revenue and expenditure of public institutions and social groups using municipal fiscal funds; budget execution and final accounts of municipal investment and construction projects mainly funded by municipal investment, fund management and construction operation of major public projects; management, pollution prevention, ecological protection, and restoration of natural resources; assets, liabilities, and profit and loss of municipal state-owned enterprises and financial institutions, enterprises, and financial institutions with municipal state-owned capital holding a controlling or dominant position as stipulated by the municipal government; financial revenue and expenditure of social security funds, social donation funds, and other funds; international organization and foreign government assistance, loan projects; and other matters required to be audited by the municipal audit bureau by laws and regulations. (5) To conduct economic responsibility audit and natural resource asset departure (in-office) audit for municipal leadership cadres and other units' main responsible persons subject to audit supervision by the municipal audit bureau as per regulations. (6) To organize special audit investigations on specific matters related to the implementation of financial and economic laws, regulations, policies, macro-control measures, municipal fiscal budget management, and state-owned asset management use related to municipal fiscal revenue and expenditure. (7) To inspect the implementation of audit decisions by law, urge rectification of problems identified in audits, handle administrative reconsideration, administrative litigation, or relevant matters in municipal government adjudication involving audited units, and assist relevant departments in investigating related major cases. (8) To guide and supervise internal audit work, verify relevant audit reports issued by social audit institutions for units subject to audit supervision by law. (9) To jointly lead local audit authorities with county (city, district) party committees and governments. To lead and supervise county (city, district) audit authorities by law, organize county (city, district) audit authorities to implement special audits or audit investigations of specific projects, correct or order the correction of audit decisions made by county (city, district) audit authorities against national regulations. To co-manage other leading cadres of county (city, district) audit authorities except the main responsible person according to cadre management authority. (10) To participate in international exchanges and cooperation in the audit field, guide and promote the application of information technology in the audit field. (11) To complete other tasks assigned by the CPC Wenzhou Municipal Committee and the Municipal People’s Government. (12) Government functions transformation: To further strengthen the overall coordination of citywide audit work, clarify the functional positioning of audit authorities, rationalize internal responsibilities, optimize audit resource allocation, strengthen front-line audit forces, and construct a centralized, comprehensive, authoritative, and efficient audit supervision system. To optimize audit work mechanisms, adhere to technology-enhanced auditing, improve business processes, improve working methods, strengthen communication and coordination with relevant departments, fully mobilize internal and social audit forces, and enhance supervisory synergy. |
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