Ningbo Auditing Bureau is set up according to Notification on Institutional Reform Plan of Zhejiang Provincial Party Committee and Zhejiang Provincial People’s Government, (Serial num: [2001] 54)。 Ningbo Auditing Bureau, as a component of the municipal government, is the auditing ministry of the municipal government: I、Functions adjustment i、excluded functions The functions of directing and managing social audit are in the charge of Ningbo Municipal Finance Bureau。 II、new functions 1、Organize economic accountability audit on leading cadres of municipality, party and government organization and leaders of state-owned enterprises (single proprietorship or enterprises whose controlling stake was owned by the state) during their term of office。 2、Audit and supervise social security fund and environment protection fund。II Main responsibilities According to the function adjustment stated above, the main responsibilities of Ningbo Auditing Bureau are as follows: a、Organize and carry out laws, statutes, principles and policies of national audit; accept the commission and draft local auditing codes and regulations about audit administrative management, which should be practiced after being passed; direct and coordinate the work of audit institutes inferior to it。 b、Report to municipal people’s government and inform the relevant sectors of the government of auditing information; Propose, make and perfect suggestions of legislation, policy and macro- control。 c、According to Audit Laws of the People's Republic of China, the following audit will be made directly: 1、Municipal fiscal budget performance and other fiscal income; 2、financial revenue and expenditure of all municipal departments,government-sponsored institutions and subordinate bodies; 3、Financial revenue and expenditure of municipal state-owned enterprises or state holding enterprises; project budget performance and final accounting of revenue and expenditure of the municipal key construction projects。 4、Budget performance and final account of county-level and district-level government。 5、Information of assets,owes and profits and losses of local financial, insurance institutions and non-banking financial institutions。 6、Financial revenue and expenditure of social security fund, environmental protection fund, social capital endowment and other relevant funds managed by different departments of municipal government or by social groups which are entrusted by municipal people’s government。 7、Financial revenue and expenditure of the project getting aids, loans or increments from international organizations and foreign government。 8、Other items that should be audited by Ningbo Auditing Bureau, which is required by legislation or statute。 IV、Undertake the auditing work on national finance, insurance enterprises, non-banking financial institutions and central and provincial enterprises and public institution, entrusted by National Audit Ministry and provincial Audit Office。 V、Submit reports about auditing results of municipal budget performance to municipal people’s government; Report to Standing Committee of Ningbo Municipal People's Congress about the city-level budget performance and other financial expenditures under municipal government’s commission。 VI、Organize and execute industrial audit, special audit and audit survey about the practice performance of national fiscal policy, plan and macro- control; legally accept and hear an application for reconsideration of the organization to be audited for the audit organizations。 VII、Take charge in municipal economic accountability audit; organize and direct subordinate audit bodies to carry out economic responsibility audit。 VIII、If necessary, directly take charge in the important auditing work under the jurisdiction of the subordinate bodies and audit by test units ever audited by the subordinate audit bodies。 IX、Cooperate with prefecture (city) and district people’s government to co-lead prefecture (city) and district audit bodies and help them transact all appointment and removal matters of the staff responsible for county-level audit。 X、Organize and execute the guidance and supervision over the internal auditing; supervise auditing quality of social auditing institution; organize training for auditing specialists of Ningbo City。 XI、Undertake other matters assigned by municipal government and superior audit organs。 |