Hainan Provincial Audit Office Functional Information
The Audit Office of Hainan Province implements the guidelines and policies of the Central Committee of the Party on auditing, as well as the policies and measures of the China (Hainan) Pilot Free Trade Zone and the Free Trade Port with Chinese Characteristics, implements the decision-making and deployment of the provincial party committee, and adheres to and strengthens the Party's centralized and unified leadership of the auditing work in the process of fulfilling its duties. The main responsibilities are:
(a) to formulate and organize the implementation of the province's audit work planning and policy provisions, drafting relevant draft laws and regulations, study and put forward policy proposals to promote audit reform in the province.
(b) To audit and supervise the truthfulness, legality and efficiency of the financial income and expenditure at the provincial level, the financial income and expenditure of the municipal and county governments, and the financial income and expenditure belonging to the scope of audit supervision as stipulated by laws and regulations; to implement full coverage of auditing of public funds, state-owned assets, state-owned resources and the fulfillment of economic responsibilities by the leading cadres; to carry out the audit of the departure of leading cadres from the office of the leading cadres in respect of natural resource assets; to carry out follow-up audits on the implementation of the major policies and measures related to the country and the province; and to conduct follow-up audits on the implementation of direct audits. (b) Carry out follow-up audits on the implementation of the relevant major policies and measures of the state and the province, conduct audit evaluations on matters directly audited, investigated and verified in accordance with the law, make audit decisions or put forward audit recommendations, assume responsibility for the results of audits, special audit investigations and verification of relevant audit reports of social auditing institutions, and bear the responsibility of supervising the audited units to rectify the situation.
(c) To submit to the Audit Committee of the Provincial Party Committee the annual audit report on the implementation of the provincial budget and other financial expenditures. To the provincial government and the Audit Commission to put forward the annual provincial budget execution and other financial income and expenditure of the audit results report. Entrusted by the provincial government to submit to the Standing Committee of the Provincial People's Congress the report on the audit work of the budget execution and other financial income and expenditure at the provincial level, and the report on the rectification of the problems identified by the audit. Report to the provincial party committee, the provincial government and the Audit Commission on the audit of other matters and special audit investigations and results. Publicize the audit results to the society according to law. To inform the relevant departments of the provincial party committee, relevant departments of provincial state organs, city and county party committees and governments of the audit situation and audit results.
(d) directly auditing the following matters in accordance with the law, issuing audit reports, and making audit decisions within the statutory terms of reference: the implementation of the relevant major policies and measures of the state and the province; the implementation of the provincial budget and other financial income and expenditure, the implementation of the budget, the draft accounts and other financial income and expenditure of the provincial departments (including directly under the unit); the implementation of the budget, draft accounts and other financial income and expenditure of the municipal and county governments (including the administration of the Yangpu Economic Development Zone, hereinafter referred to as). Budget execution, draft final accounts and other financial income and expenditure of municipal and county governments (including Yangpu Economic Development Zone management agencies, hereinafter the same), transfer of funds from the central government and provincial government; financial income and expenditure of institutions and social organizations using central government and provincial government funds; budget execution and final accounts of construction projects invested at the provincial level and mainly invested at the provincial level; management and use of funds and construction and operation of major provincial public works projects; management of natural resources, prevention and control of pollution, and protection and restoration of ecological conditions; Assets, liabilities, profits and losses of provincial state-owned enterprises and financial institutions, enterprises in which provincial state-owned capital is in a controlling or dominant position, financial income and expenditure of provincial non-operating institutions abroad; financial income and expenditure relating to the social security fund, social endowment funds and other funds and funds; assistance and loan projects of international organizations and foreign governments; and other matters stipulated by laws and regulations.
(E) in accordance with the provisions of the provincial departments and municipalities and counties of the main 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) organizing and implementing special audits and investigations into the implementation of financial laws and regulations, rules and regulations, policies and macro-control measures, the management of financial budgets and the management and use of state-owned assets, as well as other specific matters relating to financial revenue and expenditure.
(vii) Checking the implementation of audit decisions in accordance with the law, supervising the rectification of problems detected by the audit, handling matters relating to the audited unit's request for administrative litigation against the audit decision or the ruling of the provincial government in accordance with the law, and assisting and cooperating with the relevant departments in investigating and dealing with the relevant major cases.
(H) guidance and supervision of internal audit work, verification of social auditing institutions in accordance with the law belongs to the audit supervision of units issued by the relevant audit report.
(ix) Leading the municipal and county audit organs jointly with the municipal and county party committees and governments.
