Huaihua Municipal Audit Bureau (“the Bureau” hereinafter) is in charge of the audit work in Huaihua. Specifically, it shall conduct audit-based oversight of the truthfulness, legality and effectiveness of Huaihua’s fiscal revenues and expenditures, as well as financial revenues and expenditures that fall within the scope of audit-based oversight as stipulated by laws and regulations; audit public funds, state-owned assets, state-owned resources and fulfillment of economic responsibilities by leading officials; audit the fulfillment of responsibilities related to natural resources by leading officials upon their departure from office; and conduct follow-up audits on the implementation of major policies and measures of the CPC Central Committee, CPC Hunan Provincial Committee and the People’s Government of Hunan Province. It shall also be responsible for the audits, special audit surveys and verification of relevant audit reports of social audit institutions, and urge the rectification of audited institutions.
The Bureau shall implement the guidelines, policies, laws and regulations of the CPC Central Committee on audit work; formulate Huaihua’s audit policies; develop rules and regulations for the audit service and supervise their implementation. It shall develop and adopt audit work plans in professional fields. It shall participate in the formulation of local regulations and rules on audit, finance and economy. It shall also conduct audit evaluation of matters directly audited, investigated and inspected in accordance with law, and make audit decisions or give audit suggestions.
The Bureau shall submit audit reports on the implementation of annual municipal budgets and other fiscal expenditures to the Audit Committee of the Huaihua Municipal Party Committee, and audit result reports on the implementation of annual municipal budgets and other fiscal revenues and expenditures to mayor of the People’s Government of Huaihua City. Entrusted by the People’s Government of Huaihua City, the Bureau shall submit the audit work reports on the implementation of municipal budgets and other fiscal revenues and expenditures, as well as reports on the rectification of problems identified in audit work to the Standing Committee of Huaihua Municipal People’s Congress. It shall report the results of audits of other matters and special audit surveys to Huaihua Municipal Party Committee and People’s Government of Huaihua City. It shall publish audit results to the public in accordance with law. It shall also notify relevant municipal departments, Party committees and governments of county-level cities and districts of the audits and relevant results.
The Bureau shall directly audit the following matters, issue audit reports, and make audit decisions within its legitimate authority. These matters include the implementation of relevant policies and measures of the central, provincial and municipal Party committees, as well as provincial and municipal people’s governments; implementation of municipal budgets and other fiscal revenues and expenditures, as well as budget implementation, draft final accounts and other fiscal revenues and expenditures of municipal departments (including institutions directly under the municipal authorities); budget implementation, draft final accounts and other fiscal revenues and expenditures of the people’s governments of county-level cities and districts, as well as central, provincial and municipal transfer payment funds; financial revenues and expenditures of public institutions and social organizations using municipal fiscal funds; budget implementation and final accounts of construction projects in which the People’s Government of Huaihua City is a (major) investor, management and use of funds for major municipal public construction projects and their construction and operation; management of natural resources, pollution prevention, ecological conservation and restoration; assets, liabilities, profits and losses of municipal state-owned enterprises and financial institutions, as well as enterprises and financial institutions in which the municipal capital holds a controlling or dominant stake; overseas assets, liabilities, profits and losses of municipal state-owned enterprises and financial institutions; financial revenues and expenditures of non-operating institutions at abroad; financial revenues and expenditures of social security funds, social endowments and other relevant funds; international organization and foreign government assistance and loan projects; and other matters stipulated by laws and regulations.
The Bureau shall, in accordance with relevant regulations, audit the fulfillment of economic responsibilities by municipal leading officials of the Party and government and principal responsible persons of other institutions, as well as the fulfillment of responsibilities related to natural resources by such personnel upon their departure from office.
The Bureau shall organize and carry out special audit surveys of the implementation of national financial laws, regulations, policies and macro-control measures, fiscal budget management, management and use of state-owned assets, and other matters related to the fiscal revenues and expenditures of the State.
The Bureau shall organize and implement audit projects and special audit survey projects authorized by the National Audit Office and Hunan Provincial Audit Office.
The Bureau shall inspect the implementation of audit decisions in accordance with law; urge the rectification of problems identified in auditing; and handle the administrative review and litigation requested by audited institutions on audit decisions, or matters on which the People’s Government of Huaihua City is making its ruling. It shall also assist relevant departments in investigating and handling relevant major cases.
The Bureau shall guide and supervise internal audit work, and review the audit reports released by social audit institutions on institutions under audit-based supervision in accordance with law.
The Bureau shall lead county-level audit institutions together with the Party committees and governments of county-level cities and districts. It shall lead and oversee the operation of lower-level audit institutions in accordance with law; organize these institutions to conduct special audits or audit surveys for specific projects; correct the audit decisions made by these institutions in violation of national regulations, or instruct these institutions to make such correction. It shall also assist in the management of the responsible persons of county-level audit institutions as per the official management authority.
The Bureau shall guide and promote the application of information technology in the audit system in Huaihua.
The Bureau shall complete other tasks assigned by the Huaihua Municipal Party Committee and People’s Government of Huaihua City.
Function transformation. The Bureau shall improve the audit management system; strengthen the overall planning of audit work; clarify the functions of audit institutions at all levels; straighten out internal responsibilities; better allocate audit resources; strengthen the ranks of front-line audit personnel; and build a centralized, unified, comprehensive, authoritative and efficient audit-based oversight system. It shall also upgrade the audit work mechanism; stick to promoting audit work through technology; improve business process and way of working; step up communication and coordination with relevant departments; give full play to internal and social audit; and enhance supervision synergy.
Add: 19/F, Building A, Civic Service Center, Huaihua
Tel: 2716310
Office Hours: Summer (July 1 - September 30): 8:00 a.m. -12:00 p.m., 3:00 p.m. -6:00 p.m.;
Winter (October 1 - June 30 of the following year): 8:00 a.m. -12:00 p.m., 2:30-5:30 p.m.
（Translated by Yu Jie)