The Audit Office of Hunan Province, founded in 1983, is a department of the People's Government of Hunan Province.In the recent 18 years, through continuous development of the Party's thought and organizational structure, the Audit Office of Hunan Province has organized an audit cadre team with inflexible thought, excellent work style and proficient transaction ability; by means of continuous improvement of legal system, legalization, institutionalization and standardization have been realized in development of auditing operation successively; thanks to persistent enhancement of performance of business services, the audit supervision has promoted a healthy and sequential development of Hunan's economy.
Main Functions and Responsibilities
1.To implement the national audit policies, study and draw up the specific guidelines and policies for our province's auditing operation, and participate in constituting the local codes for our province in the fields of audit, finance and so forth; to formulate the rules, regulations, and work plans for auditing affairs, and supervise the implementation; to organize, lead, coordinate and supervise the transaction of each level of auditing offices; to carry on audit work or audit investigation for the industry or special-purpose funds.
2. To report and circulate the auditing situation to the provincial government and relevant departments under the provincial government respectively, and raise the advice on constitution and sophistication of relevant policies, codes and macroeconomic control facilities.
3. In accordance with the stipulations of the "Audit Law of the People's Republic of China", to directly carry on audit work on the issues listed as follows:
Implementation of the fiscal budget at provincial level and other financial revenues and expenditures.
The budget implementation and final accounts of the municipal and prefectural people's governments.
The assets, liabilities, gains and losses of province-owned state enterprises.
The assets, liabilities, gains and losses of local financial institutions.
The income and expenses of the social security funds, environmental protection capitals, society-donated capitals and other relevant funds and capitals supervised by the provincial government departments and managed by the social organizations which are assigned by the provincial government.
The financial receipts and expenditures of international organizations' and foreign governments' financial assistances, loan-intended projects, capital-donated projects received by the provincial government.
The financial receipts and expenditures of and special-purpose capitals' service conditions of each department directly under the provincial government, institutions and their underling units.
The budget implementation and final accounts of capital construction projects of the provincial government and each department directly under the provincial government.
Audit of other laws and codes prescribed to be implemented by the Audit Office of Hunan Province.
4.To submit the audit findings report on budget implementation of our province to the provincial government, and put forward the audit report on implementation of the budget at province level and other financial revenues and expenditures to the Standing Committee of Hunan Provincial People's Congress under consignment of the provincial government.
5. For the sake of implementation of the national finance & economics policies and macroeconomic control facilities, to organize industry audit, special audit or audit investigation, and then reflect the relevant circumstances to the audit office, provincial government and departments concerned, and raise relevant advice.
6. Under consignment of the provincial CPC committee and provincial government, to organize all the audit departments of the province to audit the economic responsibilities in tenure against the CPC political cadres and principals of state-owned enterprises; to audit the economic responsibilities of the CPC political cadres under the province and principles of province-owned state enterprises; to accept application for reconsideration of the audited departments for the audit decisions made by subordinate auditing departments and the audit department assigned by the provincial office in accordance with the laws.
7.To organize and implement the operations of guidance and supervision on the whole province's internal audit work; to supervise the quality of the social audit organizations' audit transactions; to organize the professional audit training.
8. The municipal and prefectural audit offices are responsible for and report their behaviors to the people's governments at the same level and the provincial office, and the audit affairs are primarily led by the superior audit offices; meanwhile, the provincial office takes charge of the proceedings of appointment and dismission of the principals of those municipal and prefectural audit offices.
9. To organize and develop foreign communication activities in the field of audit together with the departments concerned.
10. To undertake other proceedings assigned by the provincial CPC committee and provincial government.