Jiangsu Audit Department

updated on: 2008-05-26  source:

  Major functions

  (1) To participate in the formulation of local laws and regulations on auditing and finance; to draw up Provincial rules and system on auditing and monitor its implementation; to direct, coordinate and supervise the business of auditing organs at lower levels.

  (2) To report to the Provincial Government and the auditing administration and inform the relevant Provincial administrative departments the situation of auditing, and put forward the proposals on the set-up and improvement of relevant policies and macro-control measures.

  (3) To direct the following auditing work according to the provisions of the Auditing Law of the People’s Republic of China, and other laws and regulations:

  1.    The performance of financial budget at Provincial level and other financial revenue and expenditure;

  2.    The performance of financial revenue and expenditure of Provincial departments, government institutions and their affiliated units as well as their management and usage of off-budget fund; the economic duties of Party leaders and government leaders during their term of office;

  3.    The performance of budgets and final accounts of governments of municipalities directly under Provincial jurisdiction and their management and usage of off-budget fund;

  4.    The status of assets, liabilities and profit and loss of Provincial;

  5.    The status of assets, liabilities and profit and loss of this Province’s state-owned enterprises and those enterprises in which the state capital has the holding position or is in dominant position as well as the economic duties of enterprises’ leaders during their term of office ;

  6.    The performance of budget and the final accounts of state-invested construction projects in the Province;

  7.    The financial revenue and expenditure of social security funds administrated by relevant Provincial departments or by the mass organizations entrusted by the Provincial Government, social donations, and other relevant fund and capitals.

  8.    The financial revenue and expenditure of projects in the Province aided and loan-provided by international organizations and foreign governments;

  9.    Special auditing and auditing investigation on relevant local governments, departments and units for special items related to Provincial-level financial revenue and expenditure.

  10.   Other auditing items that, according to laws and regulations, shall be handled by the Audit Department.

  (4) To submit the report of auditing results on the performance of this Province’s budget to the Provincial Government; to submit the working report, entrusted by the Provincial Government, on the performance of this Province’s budget and other financial revenue and expenditure to the Standing Committee of the Provincial People’s Congress.

  (5) To organize and direct auditing agencies in the Province to conduct auditing on the economic duties of Party leaders, government leaders and leaders of enterprises during their term of office; to organize and conduct computerized auditing in the Province.

  (6) To administrate auditing agencies directly affiliated to the Provincial Audit Department.

  (7) To be responsible for the acceptance and handling of administrative reconsideration applications  submitted by units being audited, regarding the auditing results provided by auditing agencies of municipalities directly under Provincial jurisdiction.

  (8) To jointly direct auditing agencies of municipalities directly under Provincial jurisdiction with local governments; to assist in major personnel affairs of auditing agencies of municipalities directly under Provincial jurisdiction.

  (9) To organize the implementation of direction and supervision of inner auditing; to organize the implementation of supervision and inspection of the quality of auditing handled by the mass auditing organizations; to organize the professional training of auditing.

  (10) To conduct Provincial-level examinations of professional auditing certificate jointly with the Personnel Department of the Province.

  (11) To conduct in international exchange in the auditing field.

  (12) To assist in the handling of economic cases.

  (13) Other auditing items assigned by Provincial Government and National Auditing Agency.

 

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