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Sichuan Provincial Department of Audit

  In accordance with the Circular of the CPC Sichuan Provincial Committee and Sichuan Provincial Government on Printing and Releasing'the Plan of the Institutional Reform of Sichuan Provincial Government'and'the Opinion on the Implementation of the Plan of the Institutional Reform of Sichuan Provincial Government'(ChuanWeiFa[2009]No.24),the Sichuan Provincial Department of Audit (referred to as the"SPDA"),which is a department of the provincial government and in charge of the auditing affairs throughout the province,is hereby established.

  I. Adjustment of Functions

  1) Canceling the function of verifying the auditing reports issued by the social auditing institutions for organizations that are not included in the auditing and supervision objects of auditing agencies.

  2) Enhancing the auditing over the fiscal accounts of power-expanded counties and pilot counties (cities).

  3) Strengthening the auditing over economic responsibilities,resources and energies closely related to the national welfare and the people’s livelihood,environmental protection,social security fund,post-disaster restoration and reconstruction,expansion of domestic demand,overseas China-funded enterprises subordinated to the province with the state-owned capital in a controlling and dominant position,non-profit institutions stationed abroad of the provincial government or the administrative departments of the provincial government,and the efficiency of utilizing fiscal fund.

  II. Major Functions

  1) To implement guidelines,policies,laws and regulations promulgated by the State in relation to audit,draft local rules and regulations of Sichuan province regarding audit,take charge of the affairs concerning lawful administration in the auditing system and the Audit Department,practice the responsibility system for administrative law enforcement,formulate the development plan of auditing and the work plan of auditing in professional fields and organize the implementation thereof,formulate and organize the implementation of the annual auditing plan,organize auditing and special audit and investigation over the significant investment projects,major public emergencies and important special funds of the province as well as the implementation of major policies and measures made by the State or the province,audit and evaluate matters involving direct audit,audit survey and verification,and make auditing decisions or bring forth audit suggestions.

  2) To audit and supervise the authenticity,legality and effects of provincial revenues and expenditures as well as the revenues and expenditures within the audit and supervision range stipulated in laws and regualtions,maintain the fiscal and economic order of the State,improve the utilization efficiency of fiscal fund,promote the construction of a clean and honest administration,ensure the healthy development of national economy and society,take responsibility for the results of auditing,special audit surveys and verification over relevant auditing reports by social audit insititutions,and urge the rectification of audited sectors.

  3) To submit to the Governor of the province the audit report in relation to the implementation of the provincial budget and other revenues and expenditures,submit the audit report concerning the implementation of the provincial budget and other revenues and expenditures,the correction and disposal report of problems found out in auditing to the People’s Congress of Sichuan Province as entrusted by the provincial government,report to the government the progress and outcome of audits over other affairs as well as special audit surveys,release to the society the audit outcome according to law,notify relevant departments under the provincial government,municipalities (prefectures),the people’s governments of power-expanded counties and pilot counties (cities) of the progress and outcome of the audit.  

  4) To execute direct audit,issue audit reports,make audit decisions in statutory purview and bring forth disposal and punishment suggestions to relevant administrative departments over the following matters:

  l        the implementation of the provincial budget and other revenues and expenditures,and the implementation of budgets,accounts and other revenues and expenditures of departments directly under the province (including the institutions directly subordinated to the province).

  l         the implementation of budets,accounts and other revenues and expenditures of the people’s governments of municipalities (prefectures),power-expanded counties and pilot counties (cities),and the provincial fiscal transfer payments.

  l        the revenues and expenditures of public institutions and directly subordinate agencies that utilize provincial fiscal funds,and those of social organizations.

  l        the implementation of budgets and accounts of construction projects funded or mainly funded by the provincial government.

  l        the assets,liabilities,gains and losses of provincial state-owned enterprises,local financial institutions,provincial enterprises and financial institutions with state-owned capital in a controlling and dominant position.

  l        social security fund and social donation fund administrated by the departments of the provincial government and by other agencies entrusted by the provincial government or the departments of the provincial government,as well as the revenue and expenditure of other relevant fund and capital. 

  l        revenues and expenditures of aid and loan projects launched by international organizations and foreign governments in Sichuan.

  l        other matters that shall be audited by the Audit Department stipulated by laws,administrative regulations and rules,local rules and government regulations.

  5) To execute economic responsibility audit over leaders and officials of municipal divisions or equivalents and main directors of other institutions under the audit and supervision of the Audit Department according to law.

  6) To organize and practice special audit surveys in special items in relation to provincial revenues and expenditures,including the implementation of financial and economic laws,regulations,rules,policies and macro-control measures promulgated by the State,the administration on fiscal budget,or the administration and utilization of state-owned assets.

  7) To examine the implementation of the audit decision according to law,urge the correction and disposal of problems found out in auditing,deal with the request for administrative reconsideration and administrative appeal by the audited agencies and with relevant matters in the decisions made by the provincial government,and cooperate with relevant departments to prosecute major relative cases.

  8) To direct and supervise internal auditing,check and examine relevant audit reports issued by social auditing agencies for legal auditing and supervision objects.

  9) To lead the municipal (prefectural) auditing institutions together with the municipal (prefectural) governments,lead,guide and supervise the operations of auditing institutions on the lower level according to law,organize the auditing institutions on the lower level to execute special audit or audit surveys on special projects,rectify or urge the auditing institutions on the lower level to rectify the audit decisions that are against the State’s stipulations,and assist the administration on directors of municipal (prefectural) auditing institutions according to the authority for officials administration.

  10) To organize the audit over the revenues and expenditures of non-profit institutions stationed abroad and established by the provincial government or the administrative departments of the provincial government,adopt legal and appropriate manners to organize the audit over the overseas assets,liabilities,gains and losses of provincial state-owned enterprises and financial institutions. 

  11) To organize and launch international exchanges and cooperations in the field of audit,guide and promote the application of information technology in the field of audit,organize the construction of auditing information system in Sichuan.

  12) To take on other matters assigned by the provincial government.

  III. Constitution of the Audit Department

  On basis of the above functions,the Audit Department of Sichuan Province is to have 14 internal offices:

  1) General Office

  The General Office shall take charge of daily routines of the Department,including papers and telegrams,conference organizations,confidential documentation,files,etc,take on work in relation to finance,security,letter and visits,confidentiality,publicity,foreign affairs,press release,performance administration and open governance,formulate the work plan for auditing throughout the province,take lead in drafting the outcome report of audit,the work report of audit,and the rectification and disposal report of audit,draw up comprehensive documents concerning the administration of the Department,evaluate the operations of municipal (prefectural) auditing institutions in a comprehensive way,be responsible for the statistics of auditing throughout the province,organize,guide and coordinate the informationalization of auditing institutions in the province,organize the implementation of"the Golden Auditing Project",take on the release of network information concerning the Department’s government affairs as well as the security administration,connect the special auditor,take on the work in the report center of the Department,guide and supervise the revenues and expenditures of officies under the Department.

  2) Office of Laws and Regulations

  The Office of Laws and Regulations shall organize the implementation of laws,regulations,administrative stipulations,auditing rules,guidelines and other relevant regulations and systems in relation to auditing,take charge of the drafting,revision and reporting of local laws,rules and regulations related to auditing,take on relevant coordinative affairs,participate in the study and formulation of financial and economic laws,rules and regulations and put forth relevant suggestions,judge the items related to auditing,take on affairs in relation to the examination on the legality of relevant regulative documents of the Department,execute supervision and examination on the administrative law enforcement and the quality of auditing,supervise the implementation of audit decisions,take charge of the administrative reconsideration,administrative response,the popularization of laws and lawful administration of the Department.  

  3) Supervision and Direction Office for Internal Audit

  The Supervision and Direction Office for Internal Audit shall be responsible for guiding and supervising affairs in relation to internal audit,organize and coordinate the examination on the audit reports issued by social auditing insitutions for agencies that should be audited and supervised by auditing insitutions.

  4) Office A for Finance Audit

  Office A for Finance Audit shall be responsible for auditing over the implementation of the provincial budget,other revenues and expenditures,tax collection and administration,the collection and allocation of provincial budgetary capital by the state treasury of the province,the implementation of the budgets,accounts and other revenues and expenditures of municipal (prefectural) governments. Office A shall also carry out relevant special audit surveys. 

  5) Office B for Finance Audit

  Office B for Finance Audit shall be responsible for auditing over the implementation of budgets,accounts,other revenues and expenditures,and tax collection and administration in power-expanded counties and pilot counties (cities). Office B shall also carry out relevant special audit surveys.

  6) Audit Office for Administrative Affairs

  The Audit Office for Administrative Affairs shall be responsible for auditing over the revenues and expenditures of the offices of the provincial people’s congress,the offices of Sichuan CPPCC,the offices of courts,the offices of the procuratorate,political and Party organizations,and social groups and organizations. The Office shall organize the audit over revenues and expenditures in relevant departments of the provincial government and in subordinate agencies,take charge of the audit over the special funds for education,science,culture and health in the charge of the administrative departments of the provincial government. The Office shall also carry out special audit surveys.

  7) Audit Office for Agriculture,Resources and Environmental Protection

  The Audit Office for Agriculture,Resources and Environmental Protection shall be responsible for auditing over special agricultural fund,resources,energy and ecological environmental protection fund,poverty relief and fund for migration aound large and medium reservoirs in the charge of the administrative departments of the provincial government and of other institutions entrusted by the provincial government or by the administrative departments of the provincial government. The Office shall also carry out special audit surveys.

  8) Audit Office for Investment in Fixed Assets

  The Audit Office for Investment in Fixed Assets shall be responsible for auditing over the implementation of budgets and accounts of construction projects funded by or mainly funded by the provincial government,and the collection and utilization of funds for major national projects administrated by the province. The Office shall organize audits and supervision on other national construction projects administrated by the province,provincial state-owned or state-held construction enterprises and real estate industry. The Office shall also carry out special audit surveys.

  9) Financial Audit Office

  The Financial Audit Office shall be responsible for auditing over the assets,liabilities,gains and losses of provincial state-owned financial institutions,futures exchange institutions,provincial financial institutions with state-owned capital in a holding and dominant position,as well as national financial institutions and futures exchange institutions authorized or generally organized by the Audit Administration. The Office shall audit the provincial state-owned bonding companies and government-backed investment companies,audit and supervise the examination and approval of local bonds and fund raising as well as the issuanceof securities,take on the work in relation to financial audit and supervision authorized by the provincial government,and carry out relevant special audit surveys.

  10) Audit Office for Enterprises

  The Audit Office for Enterprises shall be responsible for auditing the assets,liabilities,gains and losses of provincial state-owned enterprises or enterprises with state-owned capital in a holding or dominant position,organize the audit and supervision on other state-owned enterprises or enterprises with state-owned capital in a holding or dominant position,audit and supervise the other enterprises in accordance with laws,regulations or requirements of the provincial government. The Office shall also carry out relevant special audit surveys.

  11) Audit Office for Social Security

  The Audit Office for Social Security shall be responsible for auditing the revenues and expenditures of social security funds and social donation funds in the charge of the administrative departments of the provincial government or other agencies entrusted by the provincial government or by the administrative departments of the provincial government,and of other relevant funds and capital. The Office shall also carry out relevant special audit surveys.

  12) Audit Office for Foreign Funds Application

  The Audit Office for Foreign Funds Application shall be responsible for auditing the revenues,expenditures and progress of the aid,loan and donation projects launched by international organizations and foreign governments in Sichuan,the revenues and expenditures of non-profit institutions stationed abroad and set up by the provincial government or the administrative departments of the provincial government. The Office shall audit and supervise the provincial Sino-foreign joint venture with state-owned capital in a holding and dominant position,overseas China-funded enterprises and institutions. The Office shall audit the overseas assets,liabilities,gains and losses of the provincial state-owned enterprises and financial institutions,carry out foreign debt audits and special audits,and launch relevant special audit surveys.

  13) Personnel Office

  The Personnel Office shall be responsible for affairs in relation to the institutional organization,personnel administration,education and training,family planning,political examination on people exiting the country,and auditing over examinations and evaluations about professional technical titles. The Office shall also take on matters related to directors of municipal (prefectural) auditing agencies.

  14) Office for Affairs of Retired Staff

  The Office for Affairs of Retired Staff shall be responsible for affairs in relation to retired staff and provide guidance on the work in relation to retired staff in subordinate agencies.

  The Party Committee of the Audit Department shall be responsible for work in relation to Party-and-mass relationship in the Department and subordinate agencies. Its work organs are to be set up by the Party Group of the Department in accordance with provisions by the CPC Sichuan Provincial Committee.

  IV. Personnel and Number of Leaders

  The Audit Department of Sichuan Province is to have 124 staff,including one Director and 4 Deputy Directors. Party secretaries are to be appointed in accordance with provisions by the CPC Sichuan Provincial Committee. The Department is to have one General Auditor. There will be 15 officials of leading roles of divisions or equivalents (including one full-time deputy secretary for the Party Committee of the Department or director of the Party Office of the Department) and 25 officials of assisting roles of divisions or equivalents.

  The Department is to have one administrative staff under separate administration,and 3 officials under separate administration transferred from military forces.

  The Department is to have 3 positions for special personnel of disciplinary inspection and supervision delegated by Sichuan Provincial Commission of Disciplinary Inspection and Supervisory Department of Sichuan Province,including one Head of the Disciplinary Inspection Team (Special Commissioner for Supervision),one Director of Supervision (Deputy Head of the Disciplinary Inspection Team) and one Deputy Director of Supervision. All the above personnel shall be subject to the administration provided in the Circular of the General Office of the CPC Sichuan Provincial Committee and the General Office of Sichuan Provincial Government on Transmitting the'Opinion of Sichuan Provincial Commission of Disciplinary Inspection,Organization Department of the CPC Sichuan Provincial Committee,the Office of Institutional Establishment of Sichuan Province and Supervisory Department of Sichuan Province Concerning the Implementation of Centralized Administration on Delegated Organs of Sichuan Provincial Commission of Disciplinary Inspection and Supervisory Department of Sichuan Province'(ChuanWeiBan[2005]No.30).

  V. Miscellaneous

  1) The Economic Responsibilities Suboffice of the Audit Department of Sichuan Province is directly subordinated to the Audit Department,which is mainly in charge of auditing over the economic responsibilities of leaders and officials of municipal divisions or equivalents,legal persons of provincial state-owned or state-held enterprises,and main directors of other institutions legally within the audit and supervision range of the Audit Department. The Suboffice shall launch relevant special audits and audit surveys,and take on  affairs in relation to the joint conference concerning audits over economic responsibilities throughout the province.

  2) Dual leadership shall be adopted in the administration on leaders of local auditing agencies on various levels,with the local Party Committee as the main leader. When appointing,dismissing,transferring,awarding or punishing directors of municipal (prefectural) auditing agencies,the municipal (prefectural) Party Committee shall firstly seek advice from the Audit Department. The Audit Department shall assist the municipal (prefectural) Party Committee in enhancing their knowledge in leaders of municipal (prefectural) auditing agencies,report relevant affairs regularly,and actively put forth suggestions about the allocation and adjustment of the leaders.

  3) Provisions for the establishment,functions and institutional organization of subordinate public institutions shall be formulated otherwise.

  VI. Supplementary Provisions

  These provisions are subject to the interpretation and adjustment by the Commission of Institutional Organization of the CPC Sichuan Provincial Committee in accordance with specified procedures.

  Address: No. 15,Yongxing Alley,Chengdu

  Postal Code: 610012

  Tel: 86522373  86522366

  Fax: 86522230

 
 
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