Main Responsibilities
1. Oversee auditing activities across the district, ensuring the authenticity, legality, and efficiency of district-level financial revenues, expenditures, and other audit-supervised financial activities as mandated by law. Conduct comprehensive audits on public funds, State-owned assets and resources, and evaluate the economic responsibilities of leading officials. Perform exit audits on natural resource assets for outgoing officials. Follow up on audits of major policies and macroeconomic control measures. Be responsible for the results of audits, special audit investigations, and the review of relevant audit reports issued by social audit institutions. Supervise and urge audited entities to correct identified issues.
2. Develop the district's annual audit project plan. Conduct audit evaluations in accordance with the law on matters directly audited, investigated, and reviewed, and make audit decisions or provide audit recommendations.
3. Submit annual audit reports on district budget execution and other financial matters to the district government and superior audit authorities. When delegated by the district government, report audit work and rectification progress to the District People’s Congress Standing Committee. Report other audit findings and investigation outcomes to the district Party committee, district government, and higher-level audit bodies. Publish audit results according to legal requirements and notify relevant district departments.
4. Directly audit and issue reports on key areas within statutory authority, including implementation of major policies and macroeconomic measures, district budget execution, departmental and subordinate unit budgets and accounts, subdistrict budgets, district fiscal transfer payments, government investment and district-led construction projects, management of major public funds, natural resources and environmental protection, financial health of State-owned enterprises, financial activities of the district's business arms operating outside the district, social donations, international aid projects, and other legally mandated areas.
5. Conduct economic responsibility audits and exit audits of natural resource assets for key district officials and leaders of other major units as required.
6. Organize and carry out special audit investigations regarding compliance with financial laws, fiscal budget management, State-owned asset management, and macroeconomic policies relating to district finances.
7. Check the implementation of audit decisions in accordance with law, supervise corrective actions, handle matters related to audited entities' applications for administrative review, litigation, and rulings by the district government related to audit decisions, and assist relevant departments in investigating and handling major cases.
8. Guide and supervise internal audits throughout the district and audits of community collective economic organizations. Review audit reports issued by social audit institutions to entities under the statutory audit supervision of the district audit bureau.
9. Audit and oversee the investment and use of funds related to safety facilities and safety and civilized construction expenses in district-level government investment projects.
10. Promote the establishment of a categorized, well-structured personnel management system and a corresponding professional protection mechanism for auditors, ensuring alignment of responsibilities and authority. Responsible for talent development within the audit system.
11. Complete other assignments given by the district Party committee, district government, and superior authorities.
12. Functional transformation: The district audit bureau shall further improve the audit management system, strengthen overall coordination of audit work across the district, clarify internal responsibilities, optimize the allocation of audit resources, reinforce frontline audit capabilities, and build a centralized, unified, fully covered, authoritative, and efficient audit supervision system. It shall also optimize audit mechanisms, uphold a technology-driven approach, refine business processes, improve working methods, enhance communication and coordination with relevant departments, and fully leverage the strengths of internal and social auditing to build a synergized oversight force.