Main Responsibilities of the Bureau of Audit of GuangZhou Municipality:
1. Implementing the policies and principles by the Central Government concerning auditing work. Formulating supervisory rules and regulations for the auditing in Guangzhou. Working out auditing standards and disciplines for the locality.
2. Submitting to the municipal government the auditing reports on the municipal budget performance. Submitting to the Standing Committee of the Municipal People’s Congress the auditing work reports on the municipal budget performance and the operations of other revenues and expenditures.
3. Carrying out the following auditing tasks:
1) Auditing the municipal budget performance and the operations of other revenues and expenditures.
2) Auditing the budget performance and final accounts of the public finance for the district and country-level governments, and the operations of the funds beyond the budget. Auditing the budget performance and final accounts of the administrative departments of the economic and technological development zones, free trade zones and export processing zones, and the operations of the funds beyond the particular budget.
3) Auditing the public finance, the balance of revenue and expenditure, and the returns of the funds of the municipal departments and the recipient institutions of municipal budgetary appropriations.
4) Auditing the balance of revenue and expenditure, the executions of credit plan, fund collecting and bond issuance of the municipal banks and non-bank institutions.
5) Auditing the assets, debts, profit and loss of the assets-management companies under the municipal government, of the state-owned assets management enterprises group (with approval of the People’s Government of Guangzhou Municipality and the authorization of Guangzhou State-owned Assets Administration Committee), and of the state-owned enterprises. Auditing the profit and loss of the state-owned assets in the Sino-foreign joint enterprises, the Sino-foreign Co-operative enterprises, Sino-foreign stock-holding enterprises, and the Hong Kong or Macau-based enterprises (with the state-owned assets at the municipal government’s command dominating the enterprises).
6) Auditing the source of the funds, the execution of the budget and the final accounting upon delivery of the state major construction projects. Auditing the final accounting of the large- and medium-sized projects financed by the Bureau of Finance of Guangzhou Municipality.
7) Auditing the social security funds and other social public funds administered by the municipal departments and the social groups commissioned by the municipal government.
Auditing the revenue and expenditure of the state and provincial work units in Guangzhou, of the enterprises and institutions directly under the provincial government, of the organs executing the loans, aids and donations by international organizations, international financial institutions and foreign governments.
9) Auditing the economic responsibility of the Party leaders and enterprise directors in the state-owned enterprises and the state-owned holding enterprises.
10) Auditing the revenue and expenditure in the major projects undertaken by the districts and country-level cities, the economic and technological development zones, free trade zones and export processing zones.
11) Auditing the other items in accordance with the relevant auditing laws, rules and regulations.
4. Conducting auditing, separate item auditing and audit surveys of the institutions executing the national fiscal policy and macro-control economic measures.
5. Submitting auditing reports to the municipal government and the provincial auditing departments, and circulating the auditing dispatch among related municipal departments. Proposing to formulate and improve related rules and regulations.
6. Guiding and supervising the city-wide auditing work. Supervising the quality of the auditing work by non-governmental auditing groups.
7. Accepting the audited work unit’s request for reconsideration in accordance with the relevant laws.
8. Joining hands with the district and country-level city governments to administer the auditing work by the auditing organs. Helping administer the leading body of the auditing organs, and the appointments and removals of the leading officials.
9. Working with the administrative departments of the economic and technological development zones, free trade zones and export processing zones to lead the work of the auditing organs. Helping administer the leading body of the auditing organs, and the appointments and removals of the leading officials.
10. Undertaking other tasks entrusted by the municipal government and higher authorities.
Add: No 336 Huanshi Road East, Guangzhou, china, PC 510060
Tel: 83844603, 83842134
Website: www.gzaudit.gov.cn