The Chongqing Municipal Bureau of Audit performs the following responsibilities:

1. Manage audit work across the municipality.

Audit and supervise the authenticity, legality, and effectiveness of state fiscal revenues and expenditures, as well as financial revenues and expenditures that fall within the scope of audit supervision under laws and regulations; implement full audit coverage of public funds, state-owned assets, state-owned resources, and the performance of economic responsibilities by leading officials; conduct natural-resource asset departure audits of leading officials; and conduct follow-up audits on the implementation of major national and municipal policies and measures.

Assume responsibility for the results of audits, special audit investigations, and verification of relevant audit reports issued by social audit institutions, and supervise the rectification of problems by audited entities.

2. Implement national audit laws, regulations, rules, and policies; draft local audit regulations and government rules; formulate municipal audit work systems and supervise their implementation; and formulate and organize the implementation of work plans for specialized audit fields across the municipality.

Conduct audit evaluations in accordance with law on matters directly audited, investigated, and verified, make audit decisions, or put forward audit recommendations.

3. Submit to the Audit Committee of the CPC Chongqing Municipal Committee the annual audit report on the implementation of the municipal-level budget and other fiscal expenditures.

Submit to the Chongqing Municipal People’s Government the annual audit results report on the implementation of the municipal-level budget and other fiscal revenues and expenditures; upon authorization by the Chongqing Municipal People’s Government, submit to the Standing Committee of the Chongqing Municipal People’s Congress the audit work report on the implementation of the municipal-level budget and other fiscal revenues and expenditures, as well as the report on the rectification of problems identified by audits.

Report to the CPC Chongqing Municipal Committee and the Chongqing Municipal People’s Government on audits and special audit investigations of other matters and their results.

Publish audit results to the public in accordance with law.

Notify relevant departments of the CPC Chongqing Municipal Committee and the Chongqing Municipal People’s Government, as well as district/county/autonomous county Party committees and governments, of audit matters and audit results.

4. Directly audit the following matters, issue audit reports, and make audit decisions within the scope of statutory authority:

Implementation of major national and municipal policies and measures;

Implementation of the municipal-level fiscal budget, draft final accounts, and other fiscal revenues and expenditures;

Budget implementation, draft final accounts, and other fiscal revenues and expenditures of municipal departments, including their directly affiliated entities;

Implementation of district/county/autonomous county fiscal budgets, draft final accounts, and other fiscal revenues and expenditures;

Municipal fiscal transfer payment funds;

Financial revenues and expenditures of public institutions and social organizations that use municipal fiscal funds;

Budget implementation and final accounts of construction projects invested by the central or municipal governments, or mainly funded by central or municipal government investment, and fund management and use, as well as construction and operation, of major municipal public works projects;

Management of natural-resource assets, pollution prevention and control, and ecological protection and restoration;

Management, use, and operation of domestic and overseas assets of municipal state-owned enterprises and financial institutions, and enterprises and financial institutions in which municipal state-owned capital holds a controlling or leading position;

Financial revenues and expenditures of social security funds, social donation funds, and other funds managed by relevant municipal government departments or by other entities entrusted by the Chongqing Municipal People’s Government; and other matters prescribed by laws and regulations.

5. Participate in relevant audit projects arranged by the National Audit Office, and conduct audits of financial revenues and expenditures and other matters concerning aid and loan projects funded by international organizations and foreign governments.

6. Conduct, in accordance with regulations, economic responsibility audits and natural-resource asset departure audits of principal Party and government officials at the bureau level, leaders of state-owned enterprises, and principal persons in charge of other entities.

7. Organize and conduct special audit investigations into specific matters related to state fiscal revenues and expenditures, including the implementation of relevant financial and economic laws, regulations, rules, policies, and macro-control measures, fiscal budget management, and the management and use of state-owned assets.

8. Inspect the implementation of audit decisions in accordance with law, and supervise the rectification of problems identified by audits; handle, in accordance with law, relevant matters arising when audited entities apply for administrative reconsideration, file administrative litigation, or request rulings by the Chongqing Municipal People’s Government concerning audit decisions; assist and cooperate with relevant departments in investigating and handling major related cases.

9. Guide and supervise internal audit work; verify relevant audit reports issued by social audit institutions for entities that fall within the scope of audit supervision in accordance with law; guide and supervise the work of boards of supervisors of state-owned enterprises and enterprises in which state-owned capital holds a controlling or leading position.

10. Jointly lead district/county/autonomous county audit bureaus together with district/county/autonomous county Party committees and governments.

Lead and supervise, in accordance with law, the professional work of district/county/autonomous county audit bureaus; organize district/county/autonomous county audit bureaus to carry out special audits or audit investigations of specific projects; correct, or order the correction of, audit decisions made by district/county/autonomous county audit bureaus in violation of state regulations.

Uniformly manage the personnel, finances, and assets of district/county/autonomous county audit bureaus in accordance with regulations.

11. Organize scientific research and academic exchanges in the audit field across the municipality, and guide and promote the application of information technology in auditing.

12. Undertake other tasks assigned by the CPC Chongqing Municipal Committee and the Chongqing Municipal People’s Government.

13. Advance functional transformation.

Further improve the audit management system; strengthen overall coordination of audit work across the municipality; clarify the functional positioning of municipal and district/county/autonomous county audit bureaus; streamline internal responsibilities; optimize the allocation of audit resources; strengthen frontline audit capacity; and build a centralized, unified, comprehensive, authoritative, and efficient audit supervision system.

Optimize audit work mechanisms; strengthen auditing through science and technology; improve business processes; improve working methods; enhance communication and coordination with relevant departments; fully mobilize internal audit and social audit resources; and create stronger supervisory synergy.

14. Division of responsibilities with relevant departments

Regarding the management of boards of supervisors established within key municipal state-owned enterprises, the current management system shall remain unchanged. Follow-up adjustments shall be made after the central authorities clarify the top-level design for the management responsibilities of boards of supervisors established within key state-owned enterprises.

At the same time, establish a joint meeting system for the management of boards of supervisors of key municipal state-owned enterprises. When boards of supervisors of state-owned enterprises report their work to the Chongqing Municipal Commission of State-Owned Assets Supervision and Administration, they shall also copy the report to the Chongqing Municipal Bureau of Audit.

Office Information 

Office Hours: Monday to Friday, 9:00-12:30 and 14:00-18:00, except holidays and public rest days

Address: No. 8 Jinshan Road, Longxi Subdistrict, Liangjiang New Area, Chongqing

Postal Code: 401147