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Audit Department of Sichuan Province

  Address: No.15, Yongxing Lane, Chengdu

  Postal Code: 610012

  Tel: 86522367

  Fax: 86522230

  Functions:

  Incorporated functions:

  1) To have auditing over the performance of economic accountabilities of Party and government leaders and leaders of state-owned enterprises and state-holding enterprises during their term of office;

  2) To exercise supervision through auditing over the social security fund and environmental protection fund; and

  3) To have auditing over the raising and use of funds for major national projects at the provincial level.

  Removed functions:

  1) The function of directing and supervising social auditing shall be placed under the Department of Finance of Sichuan Province.

  2) Auditing projects requiring centralized planning shall be reduced. Auditing projects below the provincial level shall be arranged in principle by local audit organs in line with the requirements of the local governments.

  Transferred functions:

  The logistics service in the Department shall be taken over by public institutions.

  Major duties:

  1) To implement state laws, regulations, guidelines and policies in relation to audit; to draft local rules and regulations of Sichuan Province in relation to audit; to participate in the formulation of local financial regulations involving audit and to supervise the implementation thereof; and to provide guidance on, coordinate and supervise the operation of audit organs at various levels.

  2) To report to Sichuan Provincial Government and inform relevant departments of relevant auditing results; and to give suggestions on making and perfecting relevant policies and regulations as well as measures of macro control and regulation.

  3) To have auditing directly over the following items in accordance with the provisions of the Audit Law of the People¨s Republic of China:

  a) Fiscal budget implementation at the provincial level and other fiscal revenues and expenditures;

  b) Revenues and expenditures of relevant departments, public institutions at the provincial level and of the subordinate units;

  c) Budget implementation, final accounts and other revenues and expenditures of municipal and prefecture governments and regional administrative offices;

  d) Assets, liabilities, profits and losses of local financial institutions at the provincial level;

  e) Assets, liabilities, profits and losses and management of provincial level state-owned enterprises or enterprises with state-owned capital controlling the shares or playing a leading role;

  f) Revenues and expenditures of social security funds, environmental protection funds, donation funds, funds raised from issuing lotteries, and other funds which are managed by departments in Sichuan Provincial Government and by social organizations on commission from Sichuan Provincial Government;

  g) Budgets and final accounts of key national construction projects at the provincial level, and the raising and use of funds for major national construction projects at the provincial level;

  h) Revenues and expenditures of projects in Sichuan Province funded by aids and loans provided by international organizations and foreign governments;

  i) Performance of economic accountabilities of Party and government leaders of department level or equivalents, or of prefecture level or equivalents, and leaders of key state-owned or state-holding enterprises at the provincial level during their terms of office, decided by Sichuan Provincial Committee of the CPC or Sichuan Provincial Government, or on commission from departments of disciplinary inspection or supervision or relevant provincial departments; and

  j) Other audit items prescribed by laws and regulations.

  4) To submit to the Governor auditing reports of the budget implementation at the provincial level and other revenues and expenditures and, on behalf of Sichuan Provincial Government, submit work reports on auditing over the foregoing matters to the Standing Committee of the People¨s Congress of Sichuan Province.

  5) To arrange industrial audits, special audits and audit investigations in respect of the implementation of state fiscal policies and macro control and regulation measures; to arrange and supervise auditing over the performance of economic accountabilities of Party and government leaders and leaders of state-owned or state-holding enterprises during their terms of office conducted by audit organs at various levels; and to deal with, in accordance with law, the audited units¨ applications for reconsideration against the auditing results made by relevant audit organs.

  6) To cooperate with municipal and prefecture governments and regional administrative offices in the administration of audit organs at corresponding levels and join in the appointment and removal of leaders of audit organs at city, municipal and prefecture levels.

  7) To provide guidance on and supervise internal audit; to supervise the quality of auditing conducted by non-governmental audit agencies; and to organize professional training on audit.

  8) To organize and establish international exchanges in respect of audit.

  9) To undertake other tasks assigned by Sichuan Provincial Government.

  Constitution of the Department:

  General Office:

  The General Office shall deal with the daily administration in the Department, organize relevant important conferences and draw up relevant reports, documents as well as administrative rules in the Department. The Office shall examine the work of audit organs in cities, municipalities and prefectures. The Office shall carry out audit investigations and conduct research and take charge of such matters as publicity, foreign affairs, press release, letters and phone calls, confidentiality, matters in relation to letters and visits form the public, file management, objective management and security. The Office shall manage the expenses of the Department and supervise the financial revenues and expenditures of subordinate units of the Department. The Office shall keep in contact with special auditors and take charge of the operation of the Reporting Center of the Department.

  General Information Office

  The General Information Office shall provide guidance on the construction of information-based auditing system in audit authorities in Sichuan Province, prepare working plans on audit throughout Sichuan Province and take charge of the statistical work in respect of audit throughout Sichuan Province.

   Office for Legal Affairs

  The Office for Legal Affairs shall see to the implementation of laws, regulations, rules, guidelines and policies in relation to audit. The Office shall draft, revise and submit to higher authorities for approval local regulations and rules on audit and offer relevant coordination in this respect. The Office shall participate in the formulation of economic regulations and policies and make relevant recommendations. The Office shall take charge of the supervision and inspection on law enforcement of audit laws in various divisions of the Department and audit organs at lower levels. The Office shall organize supervision and inspection on the audit quality of social auditing institutions. The Office shall take charge of examination and review of such external audit documents as audit reports, audit opinions and audit decisions from various divisions of the Department. The Office shall deal with administrative reconsiderations with respect to audit and respond to administrative litigations with respect to audit. The Office shall launch audit law popularization and education activities throughout Sichuan Province. The Office shall provide guidance to audit institutions in Sichuan Province in respect of legal system building.

   Office for Personnel and Education

  The Office for Personnel and Education shall be responsible for such matters in the Department and subordinate units as the institutional establishment, personnel management, political record examination for personnel leaving China, family planning, salary and benefits and professional and technical titles. The Office shall assist all localities in the administration of leaders of audit organs at the municipal and prefecture level. The Office shall arrange and provide guidance on education and training in audit authorities throughout Sichuan Province.

  The Department Committee of the CPC

  The Department Committee of the CPC shall be responsible for Party-and-mass relations in the Department and subordinate units.

  Office for Supervision (with the Disciplinary Inspection Group which are both delegated by higher authorities)

  The Office for Supervision shall take charge of disciplinary inspection and supervision in the Department and subordinate units and provide guidance on disciplinary inspection and supervision in audit authorities throughout Sichuan Province.

   The Office for Matters Concerning Retired Staff

  The Office for Matters Concerning Retired Staff shall take charge of and provide guidance on matters concerning retired staff of the Department and subordinate units.

   Branch of Auditing over Economic Accountabilities

  The Branch of Auditing over Economic Accountabilities shall arrange auditing over the performance of economic accountabilities of Party and government leaders during their term of office in accordance with the instructions of Sichuan Provincial Committee of the CPC and Sichuan Provincial Government and on commission from relevant provincial departments. The Branch shall arrange auditing over the performance of economic accountabilities of the leaders of provincial state-owned enterprises and state-holding enterprises in accordance with the audit orders of Sichuan Provincial Government. The Branch shall arrange and provide guidance on the auditing over the performance of economic accountabilities of Party and government leaders and leaders of provincial state-owned enterprises and state-holding enterprises during their term of office conducted by audit organs at various levels throughout Sichuan Province.

  Office of Audit over Trade and Economy

  The Office of Audit over Trade and Economy shall have auditing over the financial revenues and expenditures of relevant departments of Sichuan Provincial Government and the subordinate units. The Office shall, in accordance with law, exercise supervision through auditing over the provincial state-owned enterprises and enterprises with state-owned capital controlling the shares or playing a leading role as well as other state-owned enterprises and enterprises with state-owned capital controlling the shares or playing a leading role throughout Sichuan Province. The Office shall provide guidance on and supervise internal auditing, carry out special audits and audit investigations and provide guidance on auditing over trade and economy throughout Sichuan Province.

  Office of Audit over Public Finance

  The Office of Audit over Public Finance shall draw up overall programs of audit over the provincial-level budget implementation and sum up auditing results. The Office shall have auditing over the implementation of provincial budgets, other financial revenues and expenditures, the collection of taxes, the collection and appropriation of funds in the provincial budget dealt with by the Provincial Treasury, as well as the budget implementation, final accounts and other financial revenues and expenditures of the governments of municipalities, prefectures and the regional administrative offices,. The Office shall have auditing over the financial revenues and expenditures of the Sichuan Association of Certified Public Accountants. The Office shall carry out special audit investigations and provide guidance on audit over public finance in Sichuan Province.

  Office of Monetary Audit

  The Office of Monetary Audit shall exercise supervision through auditing over the assets, liabilities, profits and losses of the provincial local banks, insurance agencies, securities agencies, futures trading agencies and various non-bank financial corporations, as well as over the assets, liabilities, profits and losses of the state-owned financial institutions, insurance agencies, futures trading agencies and securities agencies, based on the authorization or centralized organization of the National Audit Office. The Office shall exercise supervision through auditing over the examination and approval of local bonds, fund raising programs and securities issuance. The Office shall carry out special audits and audit investigations and provide guidance on monetary audit in Sichuan Province.

  Office of Audit over Administrative and Public Institutions

  The Office of Audit over Administrative and Public Institutions shall have auditing over the financial revenues and expenditures of agencies of the People¨s Congress of Sichuan Province, Sichuan Provincial Committee of the CPPCC, the courts, the procuratorates, organizations of political parties and social associations. The Office shall have auditing over the financial revenues and expenditures of relevant departments of and units directly under Sichuan Provincial Government. The Office shall carry out special audits and audit investigations and provide guidance on audit over administrative and public institutions in Sichuan Province.

  Office of Audit for Agriculture, Resources and Environmental Protection

  The Office of Audit for Agriculture, Resources and Environmental Protection shall be responsible for auditing over the financial revenues and expenditures of relevant departments of Sichuan Provincial Government and the subordinate units. The Office shall take charge of auditing over the raising, management and use of special funds for such fields as agriculture, forestry, water conservancy, resources, environmental protection and development-oriented poverty alleviation managed by competent departments of Sichuan Provincial Government or social associations under the authorization from Sichuan Provincial Government. The Office shall be responsible for auditing over the raising, management and use of special funds for such fields as agriculture, forestry, water conservancy, resources, environmental protection and development-oriented poverty alleviation managed by the governments of municipalities, prefectures and regional administrative offices. The Office shall carry out special audits and audit investigations, and provide guidance on the auditing over the fields of agriculture, forestry, water conservancy and environmental protection throughout Sichuan Province.

   Office of Audit over Social Security

  The Office of Audit over Social Security shall be responsible for auditing over the financial revenues and expenditures of relevant departments of Sichuan Provincial Government and the subordinate units. The Office shall take charge of auditing over the financial revenues and expenditures of social insurance funds such as the pension funds, medical funds, occupational injury funds and unemployment funds managed by competent departments of Sichuan Provincial Government or social security institutions under the authorization of Sichuan Provincial Government. The office shall take charge of auditing over the raising, management and use of various social welfare funds, disaster relief and social assistance funds, special care and placement funds and social donation funds as well as the funds raised through lottery issuance. The Office shall be responsible for auditing over the raising, management and use of social security funds managed by the governments of municipalities, prefectures and regional administrative offices. The Office shall carry out special audits and audit investigations and provide guidance on auditing over social security throughout Sichuan Province.

   Office of Audit over Fixed Assets Investment

  The Office of Audit over Fixed Assets Investment shall exercise supervision through auditing over the budget estimates (or budgets) and final accounts of provincial-level key national construction projects and the raising and use of the funds for provincial-level major national projects. The Office shall exercise supervision through auditing over other national construction projects in Sichuan Province and the provincial state-owned construction enterprises as well as the real estate sector. The Office shall take charge of auditing over the financial revenues and expenditures of provincial investment companies. The Office shall carry out special audits and audit investigations and provide guidance on auditing over fixed assets investment in Sichuan Province.

   Office of Audit over Foreign Fund Application

  The Office of Audit over Foreign Fund Application shall exercise supervision through auditing over the financial revenues and expenditures of and the execution of projects funded by aids, loans and donations carried out in Sichuan Province made by international organizations and foreign governments, and furnish notarized auditing reports (subrogation audit opinions) to the National Audit Office, international organizations and foreign governments. The Office shall exercise supervision through auditing over the provincial Sino-foreign equity joint ventures, Sino-foreign cooperative joint ventures and Sino-funded enterprises and institutions registered overseas with state-owned capital controlling the shares or playing a leading role. The Office shall have auditing over foreign debts, and conduct special audits and audit investigations, and provide guidance on the audit over foreign funds application in Sichuan Province.

   The Research Institute of Audit of Sichuan Province

  The Research Institute of Audit of Sichuan Province shall be responsible for scientific research in audit. The Institute shall be responsible for the edition, publication and distribution of the journal Modern Audit. The Institute shall offer training and consultation in respect of audit and related professional knowledge. The Institute shall handle and coordinate the daily affairs of the Secretariat of the Audit Institute of Sichuan Province and the Secretariat of the Internal Auditors¨ Association of Sichuan Province. The Institute shall take charge of the affairs in relation to the International Certified Internal Auditors Examination in Sichuan Province.

  The Training Center for Audit Cadres of Sichuan Province

  The Training Center for Audit Cadres of Sichuan Province shall take charge of training for audit cadres in audit authorities of Sichuan Province, and manage and operate the Audit Building.

  The Service Center of the Department of Audit of Sichuan Province

  The Service Center of the Department of Audit of Sichuan Province shall be responsible for  logistics services and fixed assets management.

  

 
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