Jiayuguan City Audit Bureau

The primary functions of the Jiayuguan Municipal Audit Bureau are as follows:

1. Overseeing municipal audit operations. Conducting audit supervision of the authenticity, legality, and efficiency of municipal fiscal revenues and expenditures, as well as financial receipts and disbursements falling within the scope of audit oversight as stipulated by laws and regulations. Implementing comprehensive audits covering public funds, state-owned assets, state-owned resources, and the fulfilment of economic responsibilities by leading officials. Conducting natural resource asset audits upon the departure (or during tenure) of leading officials. Performing follow-up audits on the implementation of major national policies and measures. It assumes responsibility for the outcomes of audits, special audit investigations, and verifications of relevant audit reports from social audit institutions, and bears the duty of overseeing rectification measures by audited entities.

2. Drafting municipal audit regulations, policies, and institutional rules, and supervising their implementation. Formulating and organising the execution of city-wide audit plans for specialised fields. Participating in the drafting of municipal fiscal, economic, and related regulatory proposals. Conduct audit evaluations in accordance with the law on matters subject to direct audit, investigation, or verification, and issue audit decisions or recommendations.

3. Submit annual audit reports on the implementation of the municipal budget and other fiscal revenues and expenditures to the Municipal Party Committee Audit Commission. Present annual audit findings reports on the implementation of the municipal budget and other fiscal revenues and expenditures to the Mayor. Upon delegation by the Municipal Government, submit audit work reports and reports on the rectification of issues identified through audits concerning the implementation of the municipal budget and other fiscal revenues and expenditures to the Municipal People's Congress Standing Committee. Report to the Municipal Party Committee and Municipal Government on the audit and special audit investigation of other matters and their results. Publicise audit results to the public in accordance with the law. Notify relevant departments of the Municipal Party Committee and Municipal Government of audit circumstances and results.

4. Directly audit the following matters, issue audit reports, and make audit decisions within the scope of statutory authority, including: the implementation of major national, provincial, and municipal policies and measures; the execution of the municipal budget and other fiscal revenues and expenditures; the budget execution, draft final accounts, and other fiscal revenues and expenditures of departments (including directly subordinate units) of the Municipal Party Committee and Municipal Government; central, provincial, and municipal fiscal transfer payments; the fiscal revenues and expenditures of public institutions and social organisations using municipal fiscal funds; the budget execution and final accounts of construction projects funded by the Municipal Government or primarily by the Municipal Government; the management, use, construction, and operation of major national, provincial, and municipal public works projects; Natural resource management, pollution prevention and control, and ecological conservation and restoration; assets, liabilities, and profit or loss of municipal state-owned enterprises and financial institutions, as well as enterprises and financial institutions where municipal state capital holds a controlling or dominant position as stipulated by the municipal government, both domestically and overseas; financial revenues and expenditures of municipal non-operational institutions stationed abroad; financial revenues and expenditures of social security funds, social donation funds, and other funds and capital; international organisation and foreign government aid and loan projects; other matters stipulated by laws and regulations.

5. Conducting economic responsibility audits and natural resource asset audits upon departure (or during tenure) for principal Party and government officials under municipal administration and principal responsible persons of other units, as stipulated.

6. Organising and implementing special audit investigations into specific matters related to national fiscal revenue and expenditure, including the implementation of national financial laws, regulations, rules, policies, and macro-control measures; fiscal budget management; and the management and utilisation of state-owned assets.

7. Legally inspect the implementation of audit decisions, urge rectification of identified issues, handle matters related to administrative reconsideration, administrative litigation, or municipal government adjudication concerning audit decisions initiated by audited entities, and assist relevant departments in investigating major cases.

8. Guide and supervise internal audit work, and verify relevant audit reports issued by social audit institutions for entities subject to statutory audit oversight.

9. Organise exchanges and cooperation in the audit field, and guide and promote the application of information technology in auditing.

10. Complete other tasks assigned by the Municipal Party Committee and Municipal Government.

11. Functional Transformation. Further refine the audit management system, strengthen the coordinated leadership of municipal audit work, clarify the functional positioning of audit authorities, rationalise internal responsibilities, optimise the allocation of audit resources, bolster frontline audit capabilities, and establish a centralised, comprehensive, authoritative and efficient audit oversight system. Optimise audit working mechanisms, uphold technology-driven audit enhancement, refine operational procedures, improve working methods, strengthen communication and coordination with relevant departments, fully mobilise internal and social audit resources, and enhance the synergy of oversight efforts.