Tongren City Audit Bureau

In accordance with the provisions of the Audit Law of the People's Republic of China, the Tongren Municipal Audit Bureau is an audit authority that independently exercises audit supervisory powers in accordance with the law. Under the leadership of the Municipal Party Committee, the Municipal Government, and the Guizhou Provincial Audit Bureau, it is responsible for audit work in Tongren City and primarily performs the following duties:

(1) Overseeing the city's audit work. It is responsible for auditing the authenticity, legality, and efficiency of fiscal revenues and expenditures, as well as fiscal and financial revenues and expenditures within the scope of audit supervision as stipulated by laws and regulations. It safeguards fiscal and economic order, enhances the efficiency of fiscal fund utilisation, promotes integrity in governance, and ensures the healthy development of the city's economy and society. It assumes responsibility for the results of audits, special audit investigations, and reviews of audit reports from social audit institutions, and is also responsible for overseeing the implementation of corrective measures by audited entities.

(2) Implementing national audit laws, regulations, and policies; participating in the drafting of local regulations and rules related to fiscal and economic matters; formulating audit enforcement regulations and management measures and supervising their implementation; formulating and implementing the city's audit work development plan and annual audit work plan; conducting legal evaluations of audits, investigations, and verifications, and making audit decisions or proposing audit recommendations.

(3) Submit an audit report on the execution of the annual budget and other fiscal revenues and expenditures to the municipal government; submit an audit work report on the execution of the budget and other fiscal revenues and expenditures, as well as a report on the correction and handling of audit findings, to the Standing Committee of the Municipal People's Congress on behalf of the municipal government; report to the municipal government on the results of audits and special audit investigations of other matters; and, as needed, publicly disclose audit results in accordance with the law.

(4) Conduct the following audits directly or by authorisation, issue audit reports, make audit decisions within the scope of its statutory authority, and propose recommendations for handling and penalties to the relevant competent authorities or transfer cases to the relevant departments to pursue corresponding responsibilities:

1. The implementation of the local budget and other fiscal revenues and expenditures, and central government fiscal transfer payments.

2. The implementation of the budget, financial revenues and expenditures, and central government fiscal transfer payments of municipal departments and affiliated public institutions, public institutions using fiscal funds, and social organisations.

3. The implementation of the fiscal budget, final accounts, and other fiscal revenues and expenditures of district (county) governments, as well as central and provincial fiscal transfer payments.

4. Pursuant to the authorisation of the National Audit Office and the Provincial Audit Bureau, the implementation of the budget and final accounts of construction projects in Tongling funded by central government investment or primarily funded by central government investment. The implementation of the budget and final accounts of construction projects funded by municipal or county governments or primarily funded by municipal or county government investment.

5. In accordance with authorisation, audit supervision of the financial revenues and expenditures, assets, liabilities, and profit and loss status of national financial departments, insurance institutions, and other units in Tongling.

6. Audit supervision of the assets, liabilities, and profit and loss of enterprises in which municipal state-owned capital holds a controlling or dominant position.

7. Financial revenues and expenditures of social security funds, social donation funds, and other related funds and monies managed by municipal government departments or by other units entrusted by the municipal government. Conduct audit supervision of municipal government agencies stationed abroad and their state-owned assets.

8. Financial revenues and expenditures of projects funded by international organisations and foreign government aid or loans.

9. Other matters specified by laws and regulations to be audited by the Municipal Audit Bureau.

(5) Conduct economic responsibility audits on county-level and above leading cadres and the principal responsible persons of departments and units subject to the audit supervision of the Municipal Audit Bureau; conduct qualitative evaluations of the economic responsibility audit work carried out by the Party and government leadership teams of each district (county).

(6) Organise and implement special audits and audit investigations on the implementation of national financial and economic laws, regulations, rules, policies, and macroeconomic control measures, as well as specific matters such as fiscal budget management or the management and use of state-owned assets.

(7) Legally inspect the implementation of audit decisions, urge the correction and handling of problems discovered during audits; legally handle matters related to administrative reconsideration, administrative litigation, or municipal government arbitration initiated by audited units in response to audit decisions; assist and cooperate with relevant departments in investigating and handling major economic cases.

(8) Guide and supervise internal audit work; verify the relevant audit reports issued by social audit institutions for units that are legally subject to audit supervision.

(9) Jointly lead district (county) audit agencies with district (county) people's governments; legally lead and supervise the business operations of audit agencies across the city, organise and implement industry audits, special audits, and audit investigations; correct or require the correction of audit decisions made by district (county) audit agencies that violate national regulations; and, in accordance with cadre management authority, assist in the management of the heads of district (county) audit agencies.

(10) Guide and promote the application of information technology in audit agencies across the city; organise the construction of the city-wide audit information system and provide professional training for staff.

(12) Handle other matters assigned by the municipal government and the provincial audit bureau.