Name: Hengyang Municipal Bureau of Audit
Address: 12th Yanan Road Huaxin Developmental Zone Hengyang
Post Code: 421001
Telephone: 0734-8863613
Fax: 0734-8863613
Web:http://sjj.hengyang.gov.cn/

Email: zghy@hengyang.gov.cn

Hengyang Municipal Bureau of Audit is established as an institution directly under the municipal government, with its main functions, internal structure and personnel management in accordance with the “Notice of the General Office of the CPC Central Committee and the General Office of the State Council on Printing and Distributing ‘Plan on Reform of Organs of Hengyang Municipal People’s Government’” (Heng Wei[2010] No. 4).

Main responsibilities:

I. To implement guidelines, policies, laws and regulations issued by the central, provincial and municipal governments concerning audit work, to draft relevant local regulations and rules, to draw up and to implement development plans of audit work, audit working plans for professional fields and annual audit plan, to make audit evaluation on issues concerning direct auditing, investigation and examination in accordance with law, and to make audit decisions or suggestions.

II. To supervise  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, to maintain the order of finance and economy, to improve the returns of financial funds, promoting the construction of a clean government, guarantee the healthy development of national economy and society; to take responsibility for the result of audit, special auditing surveys and relevant auditing reports for the inspection on social auditing organizations, and to supervise and push forward the rectification and reform of the organizations under audit.

III. To submit to the Municipal Government and the relative units of the Municipal Government the auditing reports on the budget performance at the municipal level of the year and other financial revenues and expenditures; to submit, as entrusted by the Municipal Government, to the Standing Committee of Hengyang 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;

IV. To submit to the Municipal Government 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

V. To take charge of the following auditing affairs, issue auditing reports, make auditing decisions within authorization, and give 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.

VI. To carry 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.

VII. To carry 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.

VIII.To examine 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.

IX.To guide and supervise 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.

X. To work together with governments of districts and county-level cities in leading the auditing departments in districts and county-level cities; to lead and supervising the operation of auditing departments at lower levels, organize auditing departments at lower levels in carrying out special audit or auditing investigations on particular projects, correct or d the correction of the auditing decisions by auditing departments at lower levels which violate relevant regulations, and assist the administration on the heads of auditing departments of districts and county-level cities in accordance with the officials management authority.

XI. To organize the auditing of overseas assets, debts, and profits and losses of state-owned enterprises of Hengyang and financial organizations through appropriate manner in accordance with law.

XII. To guide and spread the using of high technology in the municipal auditing system and organize the construction of the administration system and on-site auditing in the municipality; to organize the training of the professional auditing.

XIII.To undertake other tasks entrusted by the municipal government.

Divisions:

General Office
Division of Laws
Division of Finance Audit
Division of Executive Administration Audit
Division of Economy and Trade Audit
Division of Agriculture, Land Resource and Environmental Protection Audit
Division of Foreign Trade Audit
Division of Internal Audit Administration
Division of Computer and Internet Audit and Administration
Division of Administration
Division of Personnel and Training
Division of Senior Leaders