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The main responsibilities of Chongqing Audit Bureau
(2) Auditing the implementation of laws, regulations, rules and policies; Draft local audit laws and regulations, formulate audit rules and regulations and supervise their implementation.
(three) to submit an audit report on the implementation of the budget at the corresponding level to the municipal government; Entrusted by the municipal government, the Standing Committee of the Municipal People's Congress put forward an audit report on the budget implementation and other financial revenues and expenditures at the corresponding level.
(four) to audit and supervise the implementation of the budget at the corresponding level, the budget implementation of various departments at the corresponding level (including directly affiliated units), the management and use of final accounts and extrabudgetary funds; Audit and supervise the budget execution, final accounts and management and use of extra-budgetary funds of lower-level governments.
(five) to organize, guide and coordinate the city's economic responsibility audit; According to the regulations, the principal responsible persons of municipal leading cadres and other units who are subject to audit supervision by the Municipal Audit Bureau shall conduct economic responsibility audit.
(six) according to the provisions of the Audit Law and the authorization of the National Audit Office and the municipal government, audit and supervise the assets, liabilities, profits and losses of state-owned financial institutions and local financial institutions; According to the authorization of the National Audit Office and the assignment of the municipal government, audit and supervise the financial revenues and expenditures of international financial organizations and foreign government aid loan projects.
(seven) to audit and supervise the financial revenues and expenditures of municipal institutions and social organizations that use financial funds, as well as the budget implementation and final accounts of municipal key construction projects and other fixed assets investment projects invested by the state.
(eight) to supervise the assets, liabilities, profits and losses of municipal state-owned enterprises, enterprises with state-owned assets holding or leading position, and enterprises authorized by the National Audit Office in Chongqing; Cooperate with and participate in relevant audit projects arranged by the National Audit Office.
(nine) to audit and supervise the financial revenues and expenditures of social security funds, environmental protection funds, social donation funds and other related funds and funds managed by the relevant departments of the municipal government and social organizations entrusted by the municipal government.
(ten) according to the authorization of the National Audit Office, audit and supervise the special funds of the central government, such as resettlement funds.
(eleven) to supervise other matters that should be audited by audit institutions as stipulated by laws and regulations; For specific matters involving the state's fiscal revenue and expenditure, special audit investigations are conducted on localities, departments and units.
(twelve) to check the implementation of the audit decision according to law, supervise the rectification and handling of the problems found by the audit, and deal with the relevant matters in the administrative reconsideration, administrative litigation or municipal government ruling of the audited entity according to law. Assist and cooperate with relevant departments to investigate and deal with major cases.
(thirteen) to guide and supervise the internal audit work and verify the relevant audit reports issued by social audit organizations to the audited units according to law.
(fourteen) the organization of the city's audit scientific research and academic exchanges; Organize, guide and popularize the application of information technology in the audit field, and organize the construction of the city's audit information system.
(fifteen) with the county (Autonomous County) people's government * * * with the leadership of the county (Autonomous County) audit institutions; To lead and supervise the business of local audit institutions according to law, organize audit institutions of counties (autonomous counties) to carry out special audits or audit investigations of specific projects, and correct or instruct them to correct audit decisions made by audit institutions of counties (autonomous counties) in violation of state regulations; In accordance with the cadre management authority, by the county (Autonomous County) as the person in charge of the audit institutions.
(sixteen) to undertake other tasks assigned by the municipal government.
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