Beihai Audit Bureau Functional Information
(a) Supervising the city's audit work. Responsible for the state, autonomous regions, the city's financial revenues and expenditures and laws and regulations belonging to the scope of audit supervision of financial revenues and expenditures of the true, lawful and effective audit supervision, public funds, state-owned assets, state-owned resources and leading cadres to fulfil their economic responsibilities to implement the full coverage of the audit, the implementation of natural resource assets of leading cadres out of office audits, the implementation of the country, autonomous regions and the implementation of major policies and measures to carry out tracking audits. (c) To conduct follow-up audits on the implementation of major policies and measures of the State and autonomous regions. 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) entrusted by the municipal government, drafting local laws and regulations on the city's audit, draft local government regulations, the formulation of the city's audit policy, the development of the city's relevant audit guidelines and supervise the implementation. Formulate and organise the implementation of audit work planning in professional fields. Participate in the drafting of finance and economy and its related local regulations and draft local government regulations. Conducting audit evaluations on matters directly audited, investigated and verified in accordance with the law, and making audit decisions or audit recommendations.
(iii) To submit to the Audit Committee of the Municipal Party Committee a report on the audit of the annual budget execution and other financial revenues and expenditures. To the mayor of the annual budget execution and other financial income and expenditure audit report. Commissioned by the Municipal People's Government to submit to the Standing Committee of the Municipal People's Congress a report on the audit of the budget execution and other financial income and expenditure at the municipal level, and a report on the rectification of the problems identified by the audit. To report to the municipal party committee and the municipal people's government on the audit of other matters and special audit investigations and the results thereof. Publish the audit results to the society in accordance with the law. Inform the relevant departments of the municipal party committee and the municipal people's government, and the party committees and people's governments of the counties (districts) of the audit situation and audit results.
(D) direct audit of the following matters, issue audit reports, audit decisions within the statutory terms of reference. Including: the state, autonomous regions and the city of the implementation of major policies and measures; municipal budget implementation and other financial revenue and expenditure, the municipal organs and departments (including directly under the unit) budget implementation, the draft final accounts and other financial revenue and expenditure; county (district) people's government budget implementation, the draft final accounts and other financial revenue and expenditure, the central government, autonomous regions and the municipal financial transfers and payments; use of municipal financial funds, institutions and social organisations. Financial income and expenditure of institutions and social organisations using municipal financial funds; budget implementation and final accounts of construction projects invested by the municipal people's government and those mainly invested by the municipal people's government, the management and use of funds and the construction and operation of major municipal public works projects; management of natural resources, prevention and control of pollution and ecological protection and restoration; assets, liabilities, and losses both within and outside the territory of municipal state-owned enterprises and financial institutions, and enterprises and financial institutions in which municipal state-owned capital is in a controlling or dominant position. financial institutions within and outside the territory of the assets, liabilities, profits and losses, the financial income and expenditure of the city's non-operating institutions abroad; the financial income and expenditure of the relevant social security fund, social donation funds and other funds and funds; international organisations and foreign governments' assistance and loan projects; and other matters stipulated by laws and regulations.
(E) in accordance with the provisions of the municipal party committee management of the party and government leading cadres and other units of the main person in charge of the implementation of economic responsibility audits and natural resource assets outgoing 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) Checking the implementation of audit decisions, supervising the rectification of problems detected by audits, handling matters relating to audit decisions submitted by audited units for administrative reconsideration, administrative litigation or rulings by the municipal people's government, and assisting in investigating and handling major cases with relevant departments.
(H) guide and supervise 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 county (district) party committees and people's governments to jointly lead the county (district) audit organs. According to law, it shall lead and supervise the operations of county (district) audit organs, organise and implement special audits or audit investigations of specific projects, and correct or instruct to correct the audit decisions made by county (district) audit organs in violation of state regulations. In accordance with the cadre management authority to co-manage the county (district) audit agency leadership team members.
(J) organise exchanges and cooperation within and outside the city in the field of auditing, and guide and promote the application of information technology in the field of auditing.
(XI) to complete the municipal party 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.
