Jinchang Municipal Audit Bureau

The Jinchang Municipal Audit Bureau is the functional department responsible for managing the city's audit work under the Jinchang Municipal People's Government. Established in June 1983, the Bureau operates under the dual leadership of the Municipal Government and the Provincial Audit Office, with its operations primarily managed by the Provincial Audit Office. It is accountable to and reports its work to both the Municipal Government and the Provincial Audit Office. Its principal responsibilities are as follows:

(1) Overseeing the city's audit work. Conducting audit supervision over the authenticity, legality, and efficiency of state fiscal revenues and expenditures, as well as financial revenues and expenditures falling within the scope of audit supervision as stipulated by law. This safeguards the state's fiscal and economic order, enhances the efficiency of fiscal fund utilisation, promotes integrity in governance, and ensures the sound development of the national economy and society. The Bureau bears responsibility for the outcomes of audit reports and special audit investigation reports. It also assumes responsibility for verifying the results of relevant audit reports issued by social audit institutions concerning entities subject to audit supervision, as required by law, and is responsible for overseeing the rectification measures implemented by audited entities.

(2) Drafting municipal audit regulations and rules; formulating municipal audit guidelines and systems and overseeing their implementation; developing and implementing municipal audit development plans, specialised audit sector plans, and annual audit programmes; participating in the drafting of municipal fiscal and economic policies, related regulations, rules, and working procedures; conducting statutory audit evaluations on matters directly audited, investigated, or verified, and issuing audit decisions or recommendations.

(iii) Submit audit reports on the implementation of the annual audit budget and other fiscal revenues and expenditures to the municipal government. Upon delegation by the municipal government, present audit work reports on the implementation of the municipal budget and other fiscal revenues and expenditures, along with reports on the rectification and handling of identified issues, to the Municipal People's Congress Standing Committee. Report to the municipal government on audits and special audit investigations concerning other matters, along with their outcomes. Publicise audit results to the public in accordance with the law. Communicate audit findings and results to relevant municipal government departments and county/district people's governments.

(iv) Directly audit the following matters, issue audit reports, and within the scope of statutory authority, make audit decisions or propose disciplinary actions to relevant competent authorities:

1. The implementation of the municipal-level fiscal budget and other fiscal revenues and expenditures. The budget implementation, final accounts, and other fiscal revenues and expenditures of municipal departments (including directly affiliated public institutions).

2. The implementation and final accounts of county and district people's government budgets, as well as other fiscal revenues and expenditures.

3. The financial revenues and expenditures of public institutions and social organisations utilising municipal-level fiscal funds.

4. The implementation and final accounts of construction projects and technical renovation projects funded by municipal finances or predominantly financed by municipal finances.

5. The assets, liabilities, profits, and losses of municipal state-owned enterprises, enterprises where state capital holds a dominant position, and other enterprises with public ownership structures.

6. Financial receipts and expenditures of social security funds, social donation funds, agricultural funds, resource and environmental protection funds, and other relevant funds and capital managed by municipal departments or entrusted by the municipal government.

7. Fiscal receipts and expenditures of international organisation and foreign government aid and loan projects.

8. Other matters stipulated by laws and administrative regulations to be audited by the Audit Bureau.

(5) Conducting economic responsibility audits of leading officials under municipal administration and principal responsible persons of other entities subject to audit supervision by the audit authority in accordance with regulations.

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

(vii) To inspect the implementation of audit decisions in accordance with the law, urge the correction and handling of issues identified through audits, and handle matters related to administrative reconsideration, administrative litigation, or municipal government adjudication initiated by audited entities against audit resolutions in accordance with the law. To assist relevant departments in investigating and handling related major cases.

(viii) To guide and supervise internal audit work, and to verify relevant audit reports issued by social audit institutions for entities subject to audit supervision by the audit authority in accordance with the law.

(9) Legally lead and supervise the operations of county and district audit authorities; organise county and district audit authorities to conduct special audits or audit investigations on specific projects; rectify or mandate the rectification of audit decisions made by county and district audit authorities that violate national regulations; jointly manage the heads of county and district audit authorities in accordance with cadre management authority.

(10) Guide and promote the application of information technology in the audit field; organise the education and training of internal auditors; inspect the quality of internal audit work.

(11) Undertake other projects assigned by the Municipal Party Committee, Municipal Government, or higher-level competent authorities.

Adjustment of Responsibilities: Following the 2019 institutional reform, (1) The Municipal Party Committee Audit Commission was established, chaired by the Municipal Party Committee Secretary. The Municipal Party Committee Audit Commission Office is established within the Municipal Audit Bureau, with the Director of the Municipal Audit Bureau serving as its Director. It operates under the direct leadership of the Municipal Party Committee Audit Commission, undertaking its specific tasks. It researches and proposes policy recommendations on upholding Party leadership and strengthening Party building within the audit field, organises research on major issues such as audit strategies, plans, significant policies, and reform proposals, coordinates the advancement and implementation of decisions and deployments by the Municipal Party Committee and the Municipal Party Committee Audit Commission, formulates annual audit project plans, and coordinates matters related to audit collaboration. A Secretariat Section shall be established within the Municipal Party Committee Audit Commission to handle its daily affairs. Internal departments of the Municipal Audit Bureau shall undertake relevant tasks for the Office as required by operational needs, subject to the Office's overall coordination. (2) Incorporate the following responsibilities: major project inspection functions transferred from the Municipal Development and Reform Commission; supervision and inspection of municipal budget execution and other fiscal revenue and expenditure matters transferred from the Municipal Finance Bureau; economic responsibility audits of leading cadres in state-owned enterprises and supervisory board duties for municipal state-owned enterprises transferred from the Municipal State-owned Assets Supervision and Administration Commission. Incorporate the administrative functions undertaken by the Jinchang Municipal Fixed Asset Investment Review Centre.