Guigang Municipal Audit Bureau Functional Information
(a) Supervising the city's audit work. Responsible for the state, autonomous regions and the city's financial revenue and expenditure and laws and regulations belonging to the audit supervision scope of financial revenue and expenditure of the true, lawful and effective audit supervision, public funds, state-owned assets, state-owned resources and leading cadres to perform the economic responsibility to implement the full coverage of the audit, the implementation of natural resource assets of leading cadres outgoing audits, the country, the autonomous regions and the city's implementation of major policies and measures for tracking Audit. 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 the responsibility.
(ii) Drafting local laws and regulations and local government regulations on municipal auditing, formulating citywide auditing policies, developing municipal guidelines on auditing and supervising their implementation. Formulate and organise the implementation of audit work planning in professional fields. Participate in the drafting of financial and economic and its related local regulations and draft local government regulations. (b) 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. (d) To submit to the Municipal People's Government a report on the results of the audit of the annual budget execution and other financial income and expenditure. (d) To submit to the Standing Committee of the Municipal People's Congress the audit report on the execution of the municipal budget and other financial income and expenditure, and the report on the rectification of the problems identified by the audit upon entrustment by the Municipal People's Government. Reporting 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. To inform the relevant departments of the municipal party committee and the municipal people's government of the audit situation and audit results.
(d) Directly audit the following matters, issue audit reports, and make audit decisions within the statutory terms of reference. Including: the state, autonomous regions and municipalities related to the implementation of major decisions and measures. Municipal budget implementation and other financial revenue and expenditure, the city's organs and departments (including directly under the unit) budget implementation, the draft final accounts and other financial revenue and expenditure. The financial income and expenditure of institutions and social organisations using municipal financial funds. The budget execution and final accounts of municipal investment and construction projects mainly invested by the municipal government, and the management and use of funds and construction operations of major public works projects of the city. Natural resources management, pollution prevention and control, and ecological protection and restoration. The assets, liabilities, profits and losses of municipal state-owned enterprises and financial institutions, enterprises and financial institutions in which municipal state-owned capital holds a controlling or dominant position, both within and outside the country, and the financial income and expenditure of municipal non-operating organisations stationed outside the country. Financial income and expenditure of relevant social security funds, social donation funds and other funds and funds. International organisations and foreign government assistance and loan projects. Other matters prescribed by laws and regulations.
(E) in accordance with the provisions of the municipal party committee management of the main leading cadres of the party and government 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 in accordance with the law, supervising the rectification of problems identified by the audit, handling matters relating to audit decisions submitted by the audited unit to administrative reconsideration, administrative litigation or rulings of the Municipal People's Government in accordance with the law, and assisting with the relevant departments in the investigation of 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) according to law to lead and supervise the counties (cities, districts) audit institutions of the business, organise the implementation of specific projects of special audits or audit investigations, correct or ordered to correct the counties (cities, districts) audit institutions in violation of national provisions of the audit decision. In accordance with the cadre management authority to co-manage the county (city, 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, 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, so as to enhance the synergy of supervision.
