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Departments
Bureau of Audit of Guangzhou Municipality
Source: english.gz.gov.cn

Address: No. 336, Huanshi East Road, Guangzhou
PC 510060
Tel: 83844603; 83842134
Website: www.gzaudit.gov.cn

Main responsibilities of the Bureau of Audit of Guangzhou Municipality:

1. Implementing guidelines, policies, laws and regulations issued by the central, provincial and municipal governments concerning audit work, drafting relevant local regulations and rules, drawing up and implementing development plans of audit work, audit working plans for professional fields and annual audit plan, making audit evaluation on issues concerning direct auditing, investigation and examination in accordance with law, and making audit decisions or suggestions.

2. Supervising the authenticity, legality and efficiency of the revenue and expenditure of the city and belonging to the scope of audit supervision as stipulated by laws and regulation, maintaining the order of finance and economy, improving the returns of financial funds, promoting the construction of a clean government, guarantee the healthy development of national economy and society; taking responsibility for the result of audit, special auditing surveys and relevant auditing reports for the inspection on social auditing organizations, and supervising and pushing forward the rectification and reform of the organizations under audit.

3. Submitting to the Municipal Government and the Provincial Auditing Department the auditing reports on the budget performance at the municipal level of the year and other financial revenues and expenditures; submitting, as entrusted by the Municipal Government, to the Standing Committee of Guangzhou People's Congress the auditing reports on the municipal budget performance and other financial revenues and expenditures, and reports on the correction and result of the problems found in the auditing; submitting to the Municipal Government and the Provincial Auditing Department the situation and result of the auditing and special auditing surveys on other issues, making public the auditing results, and reporting the auditing situations and results to relevant departments of the Municipal Government and the lower level governments of districts and county-level cities

4. Taking charge of the following auditing affairs, issuing auditing reports, making auditing decisions within authorization, and giving suggestions on disposition and punishment to competent authorities:

1) The budget performance at municipal level and other revenues and expenditures, the budget performance, the final accounts and other financial revenues and expenditures, and the management, use and performance of special funds; the budget performance and other revenues and expenditures of the administrative departments of the economic and technological development zones, high-tech industrial development zones, export processing zones and bonded (ports/) zones.

2) The budget performance, the final accounts and other revenues and expenditures of governments of districts and county-level cities, and the transfer payment funds of the municipal finance.

3) The financial revenue and expenditure of public institutions and social organizations which receive municipal budgetary appropriations.

4) The budget performance and final accounts of construction projects wholly or partially invested by the Municipal Government.

5) The assets, debts, profit and loss of state-owned enterprises and financial institutions of the city, and of enterprises where the state-owned capital, as provided by the Municipal Government, is of holding or leading status.

6) The financial revenue and expenditure of social security funds, social donated funds and other relevant funds and capitals which are managed by departments of the Municipal Government, governments of districts and county-level cities, or by other units as entrusted by the Municipal Government and departments of the Municipal Government.

7) The financial revenue and expenditure of loans and aid projects from international organizations and foreign governments.

8) Other issues which shall be audited by the Municipal Bureau of Audit as specified by laws and regulations.

5. Carrying out financial accountability audit on the heads of the party committees and governments of districts and county-level cities, on the heads of the Municipal Party Committee, departments of the Municipal Government and units directly under the Municipal Government, and on the heads of other units which shall be audited by the Municipal Bureau of Audit according to law.

6. Carrying out special audit investigations on particular affairs relevant to the financial revenue and expenditure of the Municipality including the implementation of financial laws, regulations, rules, policies and macro-control measures, the budgetary management and the management and utilization of state-owned assets.

7. Examining the performance of auditing decisions in accordance with law, supervising the correction and settlement of problems found in the auditing, handling in accordance with law such issues as are relating to the submission for administrative reconsideration or litigation by the audited units on the auditing decisions, or the decisions of the Municipal Government; cooperating with relevant departments in investigating and settling relevant major cases.

8. Guiding and supervising the internal auditing of the whole city and of rural collective economy, examining relevant auditing reports issued by social auditing organizations for units audited and supervised by the municipal auditing departments.

9. Working together with governments of districts and county-level cities in leading the auditing departments in districts and county-level cities; leading and supervising the operation of auditing departments at lower levels, organizing auditing departments at lower levels in carrying out special audit or auditing investigations on particular projects, correcting or d the correction of the auditing decisions by auditing departments at lower levels which violate relevant regulations, and assisting the administration on the heads of auditing departments of districts and county-level cities in accordance with the officials management authority.

10. Organizing the auditing of overseas assets, debts, and profits and losses of state-owned enterprises of Guangzhou and financial organizations through appropriate manner in accordance with law.

11. Undertaking other tasks entrusted by the municipal Party Committee, the municipal government and audit bureaus at higher levels.

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