Main Responsibilities of Fujian Provincial Department of Audit

1. To take part in the formulation of local laws and regulations on audit and finance;
- to formulate local rules and regulations of audit and supervise its implementation, and to organize, coordinate and supervise the business of auditing organs below the Provincial level
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2. To report to the Provincial Government and notify the related Provincial departments on the auditing results, to put forward, formulate and improve related policies, laws and regulations, and suggestions on macro-control efforts.

3.To direct and supervise domestic audit work of the Province; to examine and supervise audit business quality of the auditing intermediaries in the society.

4. According to the working focus and requirements of the Provincial government and the National Audit Administration; to confirm the importance of the Provincial audit work, formulate the work plan, and work out the plans of audit projects.

5. According to requirements of The Audit Law of the People's Public of China; to directly audit the following items under its jurisdiction:
(a) Execution of the Provincial financial budget and other financial balance.
(b) Execution of the budget and final accounts of the subordinate governments.
(c) The finance and balance of the Provincial departments and the subordinate public institutions (including legislature, judicial authority, administrative organs, political party organizations and social groups, the same below) which are directly connected to Provincial finance in the respect of either budget payment or funds allocation.
(d) Revenue and expenditure external to the financial budget and their usage in organizations directly under the Provincial Government and subordinate governments.
(e) Assets, debt, loss and profit situations of the local commercial banks, non-banking financial institutions at the Provincial level.
(f)Financial revenue and expenditure of social security funds, environmental protection funds, social donation funds and other related funds or capital managed by the Provincial departments or the social groups entrusted by the Provincial government.
(g) Financial revenue and expenditure of aid and loans from the international organizations and foreign governments.
(h) The authenticity of profit or loss of the State-owned enterprises belonging to the Province, the economic entities managed by the Provincial government and the finance-independent economic entities managed by Provincial departments and the value preserving and appreciation of state-owned assets.
(i) Other auditing work that is formulated in the laws and regulations to be conducted by the Provincial department of audit.

6.To conduct the Provincial industrial audit, special audits and audit investigations of the national finance and economic guidelines, policies and macro adjustment and control measures, and to handle the reconsideration applications raised by the audited institutions on the auditing decisions.
7.To submit audit reports of the Provincial financial budget execution to the Provincial government; entrusted by the Provincial government, to submit the audit reports of the Provincial financial budget execution and the audit reports of other financial revenues and expenditures to the standing Committee of the Provincial People's Congress.

8. To organize, implement, guide and coordinate the audit organs in the whole Province;
- to audit the responsibilities for finance of the leaders in their terms of service in the Party and government organs, in state-owned enterprises or state holding companies.

9. As authorized by the National Audit Administration, to audit the financial revenues and expenditure of projects and representative offices of the State in Fujian Province and audit the assets, debts, profits and losses of branches in Fujian of the national commercial banks and non-banking financial organizations.

10.To supervise and inspect the enforcement situation of the audit decisions and the rectification and reform of the audited institution after listening to the opinion and suggestions given by the auditing organs, and to organize the auditing organs in the whole Province to inspect the enforcement situation of the audit decisions.

11. According to the overall arrangement of the National Audit Administration, to arrange international exchange activities in the audit area;
- to organize professional and technical examinations and the assessment of the audit profession in the Provincial audit departments.

12. To be responsible for the education and professional training of staff in its area;
- to organize and carry out the audit research, and to handle complaints related to the audit work.

13. To co-lead the municipal auditing organizations with the municipal governments, and share the responsibilities with the municipal governments in appointing and dismissing the heads of the municipal audit organizations.

14. To undertake other any tasks assigned by the Provincial government.