Chongqing Municipal Audit Supervision Regulations

Chapter 1 General Provisions Article 2 These regulations shall apply to the audit supervision activities carried out by municipal, district and county (autonomous county) audit agencies. Article 3: The audit agency shall conduct audit supervision on the authenticity, legality and effectiveness of the fiscal revenue and expenditure of the audited unit and the financial revenue and expenditure in accordance with legal powers and procedures.

Audit agencies carry out audit evaluations and make audit decisions in accordance with relevant laws, regulations and national regulations on fiscal revenue and expenditure, and financial revenue and expenditure. Article 4 Audit agencies shall independently exercise audit supervision powers in accordance with the law and shall not be subject to interference by other administrative agencies, social groups and individuals. Article 5 The people's governments of cities, districts and counties (autonomous counties) shall submit to the standing committee of the people's congress at the corresponding level every year the audit work report of the audit agency on budget execution and other fiscal revenue and expenditures. When necessary, the Standing Committee of the People's Congress may make a resolution on the audit work report.

The people's governments of cities, districts and counties (autonomous counties) shall report the correction and results of the problems pointed out in the audit work report to the standing committee of the people's congress at the same level within the prescribed time limit.

The Standing Committee of the Municipal, District, County (Autonomous County) People's Congress may require the people's government at the same level to instruct the auditing agency to audit and report the audit results when it discovers major matters in the performance of its duties that require auditing by the auditing agency. Article 6 If the audit conclusions made by the audit agency in accordance with the law can meet the needs of other supervisory and inspection departments in performing their duties, other supervisory and inspection departments shall make use of them. Chapter 2 Audit Agencies and Audit Personnel Article 7 Audit agencies and auditors shall handle audit matters objectively and impartially, seek truth from facts, be honest and honest, and keep secrets.

Auditors perform their duties in accordance with the law and are protected by law.

Audit agencies and auditors perform their duties and accept supervision in accordance with the law. Article 8 The municipal and district/county (autonomous county) audit agencies shall be responsible for the audit work within their respective administrative regions under the leadership of the mayor, district/county (autonomous county) chief and the audit agency at the next higher level respectively.

The audit agencies of cities, districts and counties (autonomous counties) are responsible for and report their work to the people's government at the same level and the audit agency at the higher level. The audit business is mainly led by the audit agency at the higher level. Article 9 The funds necessary for the audit agency to perform its duties shall be included in the fiscal budget and guaranteed by the people's government at the same level.

If additional funds are needed to handle specific audit matters, they will be added in accordance with legal procedures. Article 10 Auditors shall have professional knowledge and professional abilities appropriate to the audit work they are engaged in.

According to work needs, the audit agency may hire relevant professionals to participate in the audit. Article 11 Auditors shall voluntarily withdraw from handling audit matters under any of the following circumstances:

(1) There is a marital relationship or direct blood relationship with the person in charge of the audited unit or relevant supervisors , collateral blood relatives and close relatives within three generations;

(2) Having economic interests with the audited unit or audit matters;

(3) Having relationships with the audited unit or audit matters; Audit matters have other interests that may affect the fair execution of official duties.

If the audited unit believes that there are circumstances specified in paragraph 1 of this article, it may apply for the withdrawal of auditors.

The withdrawal of auditors shall be decided by the person in charge of the audit agency; the withdrawal of the person in charge of the audit agency shall be decided by the people's government at the same level or the person in charge of the audit agency at the next higher level. Article 12 When appointing or removing the person in charge of an audit agency, the opinions of the audit agency at the next higher level shall be solicited in advance in writing. Chapter 3 Audit Supervision Objects and Scope Article 13 The financial revenue and expenditure of the departments of the Municipal People's Government, the people's government of districts and counties (autonomous counties) and their departments, the financial revenue and expenditure of state-owned financial institutions, enterprises and institutions, and other matters in accordance with the law The fiscal revenue and expenditure and financial revenue and expenditure that are subject to audit shall be subject to audit supervision in accordance with the law. Article 14: Auditing agencies shall conduct auditing and supervision on the budget management and budget implementation at the same level, the budget implementation and final accounts of lower-level governments, and other fiscal revenue and expenditures. Article 15: Auditing agencies shall audit and supervise the financial revenues and expenditures of state institutions and other institutions and social groups that use fiscal funds.

Article 16 The audit agency shall audit and supervise the fiscal revenues and expenditures and financial revenues and expenditures of the following social public welfare funds and other special funds and projects:

(1) Pensions, medical care, work-related injuries, unemployment, maternity, etc. Social insurance funds;

(2) Social relief funds such as relief, disaster relief, and poverty alleviation;

(3) Social welfare funds;

(4) Government departments Social donation funds, lottery income funds and other social welfare funds managed and managed by relevant organizations entrusted by the government;

(5) International organizations and foreign government aid and loan projects;

(6) Housing provident fund, low-rent housing funds, special housing maintenance funds, urban demolition compensation funds, land acquisition compensation funds;

(7) State-owned land income funds;

(8) ) Special financial funds for agriculture, immigration, environmental protection, education, science and technology, culture, health, family planning, sports, etc.;

(9) Funds that have a significant impact on the public interests confirmed by the Municipal People's Government Projects or funds;

(10) Other special funds that are subject to audit supervision according to laws and regulations.

The audit in the preceding paragraph can be extended to the financial receipts and expenditures of fund raising, management, and use units directly related to special funds.