The municipal audit bureau implements the guidelines, policies, decisions and arrangements of the CPC Central Committee on audit work and relevant work requirements of the municipal Party committee, and adheres to and strengthens the unified leadership of the Party on audit work in the course of performing its duties. Its main functions include: 

I． Being in charge of the audit work of Beijing Municipality. Being responsible for excising audit supervision over the authenticity, legality and efficiency of the municipal revenues and expenditures and the financial revenues and expenditures within the scope of audit supervision as stipulated by the laws and regulations, achieving full audit coverage of public funds, state-owned assets, state-owned resources and officials' performance of economic responsibilities, auditing outgoing officials' management of natural resource assets, and following up the implementation of major policies and measures at the municipal and nationall levels. Being responsible for the results of audit, special audit investigation. Being responsible for checking of the relevant audit reports of social audit institutions, and urging the entities under audit to make rectification and improvement.

II. Implementing the laws, regulations, rules and policies of the state on auditing work, drawing up the drafts of relevant local regulations and government regulations for Beijing, participating in drawing up the drafts of laws and regulations related to the finance and economy of Beijing. Formulating audit rules, developing audit specifications and guidelines and supervising the implementation thereof. Formulating and organizing the implementation of the audit work plan and the annual audit plan. Carrying out audit appraisal on the items under direct audit, investigation and checking in accordance with laws, and making audit decisions or providing audit advice.

III. Submitting the audit work reports on the annual municipal budget implementation and other government revenues and expenditures, and on the rectification of problems found during audit to the municipal audit committee. Submitting audit result reports on annual municipal budget implementation and other government revenues and expenditures to the municipal government. Submitting, upon delegation of the municipal government, the audit work reports on the municipal budget implementation and other government revenues and expenditures, and on the rectification of problems found during audit to the Standing Committee of the Municipal People's Congress. Reporting the audit on other items, and the information and result of special audit investigations to the municipal Party committee and the municipal government. Announcing the audit results to the public in accordance with the law. Informing the municipal Party committee, the relevant departments of the municipal government, the district Party committees and the district governments of the audit situation and audit results.

IV. Directly auditing the following items, issuing the audit reports and making audit decisions within the scope of legal authority, including the implementation of relevant major policies and measures at the municipal and national levels; the implementation of the municipal budget and other government revenues and expenditures, the implementation of the budget, final accounts and other government revenues and expenditures of all the municipal departments (including subordinate entities); the implementation of the budget, final accounts and other government revenues and expenditures of the district governments, and financial transfer payment from the municipal treasury; the financial revenues and expenditures of the public institutions and social groups using funds of the municipal treasury; the implementation of the budget and final accounts of the construction projects financed by the municipal government and those financed mainly by the municipal government, and the capital management and use and the construction and operation of major public works projects in Beijing; the management of natural resources, pollution prevention and control and ecological protection and restoration; the assets, liabilities, profits and losses of the municipal state-owned enterprises and financial institutions and the enterprises and financial institutions in which the municipal state-owned assets take the holding or leading position; the financial revenues and expenditures of relevant social security funds, social donation funds and other funds and capital; the assistance or loan projects from international organizations and foreign governments and other items of audit authorized by the National Audit Office of the People's Republic of China (NAO).

V. Carrying out economic responsibility audit on the party and government officials at the bureau-level and the persons-in-charge of other entities, and auditing outgoing officials' management of natural resource assets according to the regulations.

VI. Organizing the implementation of special audit investigation on the implementation of the financial law, regulations, rules, policies and macro-control measures of the state, the financial budget management and the state-owned assets management and use, and other special matters related to the municipal fiscal revenues and expenditures.

VII. Examining the implementation of the audit decisions in accordance with the law, urging the rectification of the problems found in the audit, and handling the administrative reconsideration and administrative litigation filed by the entities under audit against the audit decisions or the relevant issues concerning the ruling of the Municipal Government in accordance with the law. Assisting the relevant authorities in the investigation of relevant major cases.

VIII. Guiding and supervising the internal audit work.  Checking the relevant audit reports issued by the social audit institutions for the entities which are the objects of the audit supervision according to the law.

IX. Leading the audit organs at the district-level jointly with the district Party committees and the district governments. Leading and supervising the business of the audit organs at the district-level according to the law, organizing the local audit organs at the district-level to implement special audit or audit investigation over special projects, correcting or ordering the audit organs at the district-level to correct the audit decisions made by the audit organs at the district-level in violation of the law and regulations. Assisting in the administration of the persons-in-charge of the audit organs at the district-level according to the official administration authority.

X. Organizing the audit over the overseas assets, liabilities, profits and losses of the municipal entities in accordance with the law.

XI. Performing other tasks assigned by the municipal Party committee, the municipal government and NAO.

XII. Transformation of functions. Further improving the audit administration, strengthening the overall planning of the audit work of Beijing Municipality, clarifying the function positioning of the audit organs at the municipal and district-level, straightening out the internal responsibilities, optimizing the allocation of audit resources, enriching and strengthening the front-line audit force, and building a centralized, unified, full-coverage, authoritative and efficient audit supervision system. Optimizing the audit working mechanism, adhering to empowering audit through science and technology, refining the business processes, improving the way of working, strengthening communication and coordination with relevant authorities, fully mobilizing the strength of internal audit and social audit, and strengthening the synergy of supervision.