Bijie City Audit Bureau

The Bijie Municipal Audit Bureau has the following internal departments: Office, Legal Affairs and Review Division, Electronic Data Audit Division, Fiscal Audit Division, Agriculture and Rural Affairs Audit Division, Administrative and Public Institution Audit Division, Social Security Audit Division, Fixed Asset Investment Audit Division, Natural Resources and Ecological Environment Audit Division, Enterprise and Financial Audit Division, Economic Responsibility Audit Division, and Human Resources and Education Division (Party Committee Office). It also oversees two subordinate public institutions: the Bijie Municipal Government Investment Audit Centre (at the deputy county-level) and the Bijie Municipal Economic Responsibility Audit Office (at the section-level). The bureau currently has 56 staff members, including 19 civil servants, 3 support staff, and 34 public institution staff members. Its primary responsibilities include:

(1) Overseeing audit work across the city. Organising research on the city's audit work plans and reform schemes, and proposing annual audit project plans. Conducting audit supervision of the authenticity, legality, and efficiency of municipal fiscal revenues and expenditures, as well as financial revenues and expenditures within the scope of audit supervision as stipulated by laws and regulations. Implementing comprehensive audit coverage of 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 of leading officials. Conducting follow-up audits on the implementation of major policies and measures at the national, provincial, and municipal levels. Assume responsibility for the results of audits, special audit investigations, and reviews of audit reports from social audit institutions, and bear the responsibility for urging audited units to rectify issues.

(2) Draft local audit systems and supervise their implementation. Draft the city-wide professional field audit work plan and organise its implementation. Conduct audit evaluations in accordance with the law on matters directly audited, investigated, or reviewed, and make audit decisions or propose audit recommendations.

(3) Submit an audit report on the implementation of the municipal budget and other fiscal revenues and expenditures to the municipal government and the provincial audit bureau. On behalf of the municipal government, submit an audit work report on the implementation of the municipal budget and other fiscal revenues and expenditures, as well as a report on the rectification of issues identified during the audit, to the Standing Committee of the Municipal People's Congress. Report to the Municipal Party Committee, the Municipal Government, and the Provincial Audit Bureau on the audit and special audit investigation of other matters and their results. Publicly disclose audit results in accordance with the law. Notify the relevant departments of the Municipal Party Committee and the Municipal Government, the Party Committees (Party Working Committees) and governments (Administrative Committees) of counties (districts) of the audit situation and results.

(4) Directly audit the following matters, issue audit reports, and within the scope of its statutory authority, make audit decisions or propose handling and penalty recommendations to the relevant competent authorities, including The implementation of major policies and measures of the state, province, and city throughout the city; the execution of the municipal budget and other fiscal revenues and expenditures, the execution of the budgets, draft final accounts, and other fiscal revenues and expenditures of the departments (including affiliated units) of the Municipal Party Committee and Municipal Government; the implementation of the budget, draft final accounts, and other fiscal revenues and expenditures of county (district) governments (administrative committees), and municipal fiscal transfer payments; the financial revenues and expenditures of public institutions and social organisations using municipal fiscal funds, and municipal institutions stationed in other provinces (cities) and their state-owned assets; the implementation of the budget and final accounts of municipal investment projects and construction projects primarily funded by municipal investment, and the management, use, construction, and operation of major municipal public engineering projects; Natural resource management, pollution prevention and control, and ecological protection and restoration; assets, liabilities, and profits or losses of municipal state-owned enterprises and financial institutions, as well as enterprises and financial institutions where municipal state-owned capital holds a controlling or dominant position, both domestically and internationally; financial revenues and expenditures related to social security funds, social donation funds, and other funds and monies; conducting financial audits of international organisation and foreign government aid and loan projects organised by the Provincial Audit Bureau; other matters as prescribed by laws and regulations.

(5) Conduct economic responsibility audits and natural resource asset audits upon the departure of county-level Party and government leaders and other unit heads in accordance with regulations.

(6) Organise and implement special audit investigations into the implementation of national, provincial, and municipal financial laws, regulations, rules, policies, and macroeconomic control measures; fiscal budget management; and the use of state-owned assets, among other matters related to national, provincial, and municipal fiscal revenues and expenditures.

(7) Legally inspect the implementation of audit decisions, supervise the rectification of problems identified in audits, and handle matters related to administrative reconsideration, administrative litigation, or municipal government arbitration initiated by audited units regarding audit decisions in accordance with the law, and assist and cooperate with relevant departments in investigating and handling related major cases.

(8) Guide and supervise internal audit work, and verify the relevant audit reports issued by social audit institutions for units that are subject to audit supervision in accordance with the law.

(9) In accordance with the relevant provisions of the Provincial Party Committee on the reform of personnel and financial management of audit agencies throughout the province, be responsible for the relevant work of personnel and financial management of audit agencies throughout the city. Legally lead and supervise the business of subordinate audit agencies, organise subordinate audit agencies to carry out special audits or audit investigations, and correct or order the correction of audit decisions made by subordinate audit agencies in violation of national regulations.

(10) In conjunction with departmental responsibilities, carry out relevant work related to military-civilian integration and poverty alleviation; increase investment in science and technology, enhance scientific and technological innovation capabilities, and provide support for promoting innovation-driven development; be responsible for work safety and fire safety within this department and industry sector; carry out relevant work related to the development and application of big data and the management of government data resources in accordance with regulations, and promote the standardised management, sharing, and openness of government data resources within this department in accordance with the law.

(11) Complete other tasks assigned by the Municipal Party Committee, Municipal Government, and Audit Bureau.

(12) Adjustment of responsibilities.

1. Transfer the major project audit responsibilities of the Municipal Development and Reform Commission and its subordinate units, as well as the supervision and inspection responsibilities of the Municipal Finance Bureau regarding the execution of the municipal budget and other fiscal revenue and expenditure situations, to the Municipal Audit Bureau.

2. Add the responsibilities of economic responsibility audits for leaders of state-owned enterprises and the supervision of municipal state-owned enterprises.

3. Reclaim the administrative responsibilities undertaken by subordinate public institutions of the Municipal Audit Bureau back to the agency; other institutional and staffing matters shall be separately stipulated.

(13) Functional Transformation. Further improve the audit management system, strengthen the coordination of audit work across the city, clarify the functional roles of audit agencies at all levels, rationalise internal responsibilities, optimise the allocation of audit resources, strengthen frontline audit capabilities, and establish a centralised, comprehensive, authoritative, and efficient audit supervision system. Optimise audit work mechanisms, adhere to science and technology-driven audits, improve business processes, enhance work methods, strengthen communication and coordination with relevant departments, fully mobilise internal and social audit resources, and enhance supervisory synergy.