Wuzhou Municipal Audit Bureau Functional Information
(a) Supervising the city's audit work. It is responsible for auditing and supervising the truthfulness, legality and effectiveness of national and local financial income and expenditure and the financial income and expenditure falling within the scope of audit supervision as stipulated by laws and regulations, auditing and supervising the full coverage of public funds, state-owned assets, state-owned resources, and the fulfilment of economic responsibilities by leading cadres, auditing the fulfilment of the responsibilities of leading cadres for the management of natural resources assets, and conducting follow-up audits on the implementation of major national and local policies and measures. (c) To conduct tracking audits of the implementation of major national and local policies and measures. Audit, special audit investigation and verification of the results of the relevant audit report of the social audit institutions to assume responsibility, and has the responsibility to supervise the audited unit to rectify.
(ii) Drafting draft normative documents concerning the audit of Wuzhou City, formulating rules and regulations for the city's audit operations and supervising their implementation. Formulate and organise the implementation of the city's audit development planning and annual audit plan. Audit evaluation of direct audit, investigation and verification of matters in accordance with the law, make audit decisions or audit recommendations.
(c) To submit to the Audit Committee of the Municipal Party Committee of Wuzhou City an annual report on the audit of budget execution and other financial income and expenditure. To the mayor of Wuzhou Municipal People's Government to put forward the annual budget execution and other financial income and expenditure audit results report. Commissioned by the People's Government of Wuzhou Municipality to submit to the Standing Committee of the Wuzhou Municipal People's Congress the report on the audit of the budget execution and other financial income and expenditure of Wuzhou Municipality, and the report on the rectification of the problems identified by the audit. Reporting to the Municipal Party Committee of Wuzhou and the People's Government of Wuzhou on the audit of other matters and special audit investigations and results. Publish the audit results to the society in accordance with the law. To inform the relevant departments of the Municipal Party Committee of Wuzhou and the People's Government of Wuzhou, and the Party committees and people's governments of the counties (cities and districts) of the audit situation and the results of the audit.
(d) Directly auditing the following matters, issuing audit reports, and making audit decisions within the legal terms of reference, including: the implementation of relevant national and local major policies and measures; the implementation of the budget and other financial revenue and expenditure of Wuzhou Municipality at the local level, the implementation of the budgets of the municipal organs and departments, the draft accounts and other financial revenue and expenditure; the implementation of budgets of the people's governments of the counties (municipalities, districts), the draft accounts and other financial revenues and expenditures, central and local financial transfer funds; financial revenues and expenditures of institutions and social organisations using Wuzhou's financial funds; budget implementation and final accounts of Wuzhou's investment and construction projects mainly invested by Wuzhou, and the management and use of funds and the construction and operation of Wuzhou's major public works projects; management of natural resources, prevention and control of pollution and ecological protection and restoration; Wuzhou's state-owned enterprises and financial institutions, Wuzhou state-owned capital holding or dominant enterprises and financial institutions within and outside the assets, liabilities, profits and losses, Wuzhou City, non-operating institutions abroad, financial income and expenditure; social security funds, social donations, and other funds, financial income and expenditure of funds; according to the Autonomous Region Audit Office authorisation, international organisations and foreign governments to assist, financial expenditure and implementation of loan projects; laws and regulations Other matters as stipulated by laws and regulations.
(E) in accordance with the provisions of the Wuzhou Municipal Party Committee management of the party and government leading cadres and other units of the main person in charge of the implementation of the economic responsibility of the audit and the fulfilment of the responsibility for the management of natural resources assets to implement the audit.
(F) Organise and implement special audit investigations into the implementation of national financial laws, regulations, rules, policies and macro-control measures, financial budget management and the management and use of state-owned assets, and other specific audit matters related to the state's financial revenue and expenditure.
(VII) check the implementation of audit decisions in accordance with the law, supervise the rectification of the problems identified by the audit, in accordance with the law to deal with the audited unit of the audit decision to submit to administrative reconsideration, administrative litigation or Wuzhou Municipal People's Government rulings on the matter, to assist and cooperate with the relevant departments in investigating the relevant major cases.
(H) guidance and supervision of the city's internal audit work, verification of social audit institutions in accordance with the law belongs to the audit supervision of units issued by the relevant audit report.
(IX) and the counties (cities, districts) party committees and governments to jointly lead the county (city, district) audit institutions. According to law, it shall lead and supervise the operations of the county (city or district) audit organs, organise and implement special audits or audit investigations of specific projects, and correct or order the correction of audit decisions made by the county (city or district) audit organs in violation of state regulations. In accordance with the cadre management authority to jointly manage the county (city, district) members of the leadership team of the audit institution.
(J) organisation of internal and external exchanges and cooperation in the field of audit, guidance and promotion of the application of information technology in the field of audit.
(XI) to complete the Wuzhou Municipal Committee, the Municipal People's Government assigned other tasks.
(xii) Functional transformation. Further improve the audit management system, strengthen the coordination of the city's audit work, clarify the positioning of the functions of the city's audit organs at all levels, rationalise the relationship between internal responsibilities, optimise the allocation of audit resources, enrich and strengthen the front-line audit force, and build a centralised, unified, comprehensive coverage, authoritative and efficient audit supervision system. It has optimised the audit mechanism, insisted on strengthening the audit with science and technology, perfected the business process, improved the way of work, strengthened the communication and coordination with the relevant departments, and fully mobilised the power of internal auditing and social auditing to enhance the synergy of supervision.
