Qiandongnan Prefecture Audit Bureau

(1) Overseeing audit work throughout the state. Responsible for auditing the authenticity, legality, and efficiency of state fiscal revenues and expenditures, as well as financial revenues and expenditures within the scope of audit supervision as stipulated by laws and regulations. Conducting comprehensive audits of public funds, state-owned assets, state-owned resources, and the fulfillment of economic responsibilities by leading officials. Implementing natural resource asset audits for departing leading officials. Conducting follow-up audits on the implementation of major policies and measures at the national, provincial, and state 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) Implement audit laws, regulations, and policies. Participate in or draft local audit regulations and rules related to finance and economics. Formulate audit normative documents and supervise their implementation. Develop and implement the state-wide audit work development plan and annual audit plan. Conduct audit evaluations in accordance with the law on matters directly audited, investigated, and verified, and make audit decisions or propose audit recommendations.

(3) Submit an audit results report on the implementation of the state-level budget and other fiscal revenues and expenditures to the state government and the provincial audit bureau. On behalf of the state government, submit an audit work report on the implementation of the state-level 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 State People's Congress. Report to the State Party Committee, the State 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 State Party Committee, relevant departments of the State Government, and the Party Committees and governments of counties (cities) under the state's jurisdiction of audit circumstances and results.

(4) Conduct the following audits directly, issue audit reports, make audit decisions within the scope of its statutory authority, or propose handling and penalty recommendations to the relevant competent authorities, including The implementation of major policies and measures of the state, province, and state throughout the state; the execution of the state budget and other fiscal revenues and expenditures; the execution of the budgets, draft final accounts, and other fiscal revenues and expenditures of the departments of the State Party Committee and the State Government (including directly affiliated units); the implementation of county (city) government budgets, budget drafts, and other fiscal revenues and expenditures; state-level fiscal transfer payment funds; the financial revenues and expenditures of public institutions and social organizations using state-level fiscal funds; the implementation of budgets and final accounts for state-level investment projects and construction projects primarily funded by state-level investment; the management, use, and construction and operation of funds for major public engineering projects at the state level; Natural resource management, pollution prevention and control, and ecological protection and restoration; assets, liabilities, and profits or losses of state-owned enterprises and financial institutions under the jurisdiction of the state, as well as enterprises and financial institutions where 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 resources; financial revenues and expenditures of international organizations and foreign government aid and loan projects as authorized; other matters 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) Organize and implement special audit investigations into the implementation of national financial laws, regulations, rules, policies, and macroeconomic control measures, as well as fiscal budget management and the use of state-owned assets, and other specific matters related to national fiscal revenue and expenditure.

(7) Legally inspect the implementation of audit decisions, urge the rectification of problems identified in audits, and handle matters related to administrative reconsideration, administrative litigation, or government adjudication of audit decisions by audited units in accordance with the law, and assist and cooperate with relevant departments in investigating and handling 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) Implement the relevant provisions of the Provincial Party Committee on the reform of personnel, finance, and material management of audit agencies below the provincial level, and jointly lead county-level audit agencies with county-level Party committees and governments. Legally lead and supervise the business operations of subordinate audit agencies. Organize subordinate audit agencies to conduct special audits or audit investigations on specific projects, 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 related to production 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 standardization, sharing, and openness of government data resources within this department in accordance with the law.

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

(12) Adjustments to responsibilities.

1. The major project inspection responsibilities of the State Development and Reform Commission.

2. The supervision and inspection responsibilities of the State Finance Bureau regarding the execution of the local budget and other fiscal revenue and expenditure.

3. The economic responsibility audit responsibilities of state-owned enterprise leaders from the State State-owned Assets Supervision and Administration Commission are transferred to the State Audit Bureau.

4. The administrative responsibilities undertaken by the subordinate public institutions of the State Audit Bureau are收回 to the bureau.

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