Beijing Dongcheng District Municipal Audit Bureau Functional Information
(a) Implementing the national laws, regulations, rules and policies on auditing, formulate the audit of the district normative documents and supervise the implementation; participate in the drafting of the district's financial and economic and its related normative documents; formulate and organise the implementation of the district's audit development planning and audit planning of specialised areas, formulate and organise the implementation of the annual audit plan.
(b) is responsible for the district's financial revenue and expenditure and laws and regulations belong to the audit supervision of financial revenue and expenditure of the true, lawful and effective audit supervision, to maintain the financial and economic order, improve the efficiency of the use of financial funds, to promote the building of integrity, to ensure the healthy economic and social development of the district. Audit, special audit investigation and verification of the results of the relevant audit report of the social audit institutions bear responsibility, and has the responsibility to supervise the audited unit to rectify.
(C) to the district government to put forward the annual district budget implementation and other financial income and expenditure of the audit results report. Entrusted by the district government to the Standing Committee of the National People's Congress of the district to put forward the audit report on the implementation of the budget and other financial income and expenditure at the district level, and the report on the results of correcting and dealing with the problems found in the audit. Report to the district government on the audit of other matters and special investigations and the results. Publish the audit results to the society in accordance with the law. Inform the relevant departments of the district government of the audit situation and audit results.
(d) Directly auditing the following matters, issuing audit reports, making audit decisions within the legal terms of reference or proposing to the relevant competent authorities to deal with penalties:
1. the implementation of the district budget and other financial revenue and expenditure, the implementation of the budget of the district departments (including directly under the unit), the final accounts and other financial revenue and expenditure.
2. The budget, final accounts and other financial and fiscal revenues and expenditures of street finances.
3. The use of district-level financial funds of institutions and social groups of financial income and expenditure.
4. District government investment and the district government investment-based construction project budget implementation and final accounts.
5. Assets, liabilities, profits and losses of district state-owned enterprises and enterprises in which district state-owned capital occupies a controlling or dominant position. According to law, organise the audit of overseas assets, liabilities, profit and loss of district units.
6. District government departments and other units entrusted by the district government management of social security funds, social donations, and other related funds, the financial income and expenditure of funds.
7. Audit matters authorised or entrusted by the City Audit Bureau.
8. Other matters that should be audited by the District Audit Bureau in accordance with the law.
(E) in accordance with the provisions of the division-level leading cadres and other units according to law belong to the District Audit Bureau audit supervision object of the implementation of the economic responsibility of the main person in charge of the audit; organisation of state-owned and state-controlled enterprises in the district of the economic responsibility of the legal representative of the audit.
(F) organisation and implementation of the national financial laws, regulations, rules, policies and the implementation of macro-control measures, financial budget management or the management and use of state-owned assets and other specific matters related to the financial revenue and expenditure of the district for special audit investigations.
(vii) Conducting audit evaluations of matters directly audited, investigated and verified in accordance with the law, making audit decisions or audit recommendations; checking the implementation of audit decisions in accordance with the law, supervising the correction and handling of problems found by audits, and handling matters relating to administrative litigation filed by the audited units against audit decisions or rulings made by the district government in accordance with the law. Assist with the relevant departments to investigate and deal with relevant major cases.
(H) guidance and supervision of internal audit work, verification of social audit institutions on the law belongs to the audit supervision of units issued by the relevant audit report.
(IX) within the scope of the department's responsibilities to strengthen the central units in the region, municipal units, the troops stationed in the region, and enterprises and institutions in the region.
(J) undertake other matters assigned by the district government.
