The Audit Bureau of Shenzhen Municipality (hereinafter referred to as Municipal Audit Bureau) is under the dual leadership of the Shenzhen Municipal Government and Guangdong Audit office. The Office of Audit Committee of CPC Shenzhen Municipal Committee (hereinafter referred to as Municipal Audit Office) is located in the Municipal Audit Bureau.

Main duties:

1. Be in charge of the municipal audit work. Be responsible for supervising through auditing the authenticity, legality and performance of municipal-level fiscal revenues and expenditures and those that fall within the scope of supervision through audit; conduct full-coverage audit on public funds, State-owned assets, State-owned resources, and the performance of leading cadres in fulfilling their economic responsibilities; conduct the accountability audit of natural resources and assets on term-end leading cadres; conduct the follow-up audit on the implementation of major policies and measures and macro-control arrangements. Be responsible for the results of audit, special audit investigation, and verifying social audit organizations’ related audit reports. Be responsible for supervising the rectification of auditees.

2. Draw up related local laws, regulations and policies, compile audit guidelines and supervise their implementation. Formulate and organize the implementation of the citywide audit work development planning and special audit work planning. Draw up municipal-level audit project plans. Participate in the drafting of fiscal, economic and related draft laws and regulations. Evaluate the items of direct audit, investigation and verification, and make audit decisions and recommendations according to the law.

3. Submit annual audit reports on municipal-level budget implementation and other fiscal expenditures situation to the Municipal Audit Committee. Submit annual audit reports on municipal-level budget implementation and other fiscal revenues and expenditures to the Municipal Government and higher audit organs. Commissioned by the Municipal Government, submit audit reports on municipal-level budget implementation and other fiscal revenues and expenditures and the rectification results reports of problems found in the audit to the Standing Committee of the Municipal People's Congress. Submit reports of audit, special audit and investigation of other items to the CPC Municipal Committee, Municipal Government, and higher audit organs. Make the audit results public according to the law. Notify the CPC Municipal Committee, related departments of the Municipal Government and all districts of the audit situation and results.

4. Issue audit reports and make audit decisions within terms of reference after making direct audit of the following items:

(1) Of or related to the implementation of major policies, measures and macro-control arrangements;

(2) Of or related to the implementation of overall municipal-level budget and other fiscal revenues and expenditures, the budget implementation of municipal-level departments (including direct subordinates), the draft final accounts, and other fiscal revenues and expenditures;

(3) Of or related to the implementation of district-level budgets, the draft final accounts, other fiscal revenues and expenditures, and municipal-level fiscal transfer payment;

(4) Of or related to the fiscal revenues and expenditures of public institutions and social groups that use municipal financial funds;

(5) Of or related to the implementation of the budgets and final accounts of municipal government funded and mainly government funded construction projects; the funds management and operation of major municipal public construction projects;

(6) Of or related to natural resources management, pollution prevention, and ecosystem preservation and restoration;

(7) Of or related to the assets, liabilities, profits and losses at home and abroad of municipal State-owned enterprises and financial institutions, as well as enterprises and financial institutions in which State-owned capital holds dominant shares as defined by the Municipal Government; the fiscal revenues and expenditures of municipal non-profit organizations stationed abroad;

(8) Of or related to the revenues and expenditures of social security funds, social donation funds, and other related funds;

(9) Of or related to international organizations' and foreign governments' loan and aid programs;

(10) Other audit items specified by laws and regulations.

5. Conduct the accountability audits and natural resources and assets term-end audits on leading municipal Party and government officials and main officials in charge in other departments according to laws and regulations.

6. Organize special audit investigations on the implementation of fiscal laws, regulations, rules, policies and macro-control measures, fiscal budget management, State-owned assets management and usage, and other special items related to municipal-level fiscal revenues and expenditures.

7. Inspect the implementation of audit decisions and supervise the rectification of problems found in the audit; handle auditees' appeal for administrative reconsideration, administrative litigation and other related issues from municipal government's verdicts; cooperate with and assist related departments in dealing with related major cases.

8. Guide and supervise the citywide internal audit and community collective economy audit work; verify social audit institutions' audit reports on auditees that are subject to the audit by the Municipal Audit Bureau.

9. Co-lead district-level audit departments with each district government. Lead and supervise the audit work of the citywide audit departments; organize the citywide audit departments to conduct special audits or audit investigations on special programs. Examine the audit reports on budget implementation and other fiscal revenues and expenditures at corresponding levels, submitted by district audit departments to the Standing Committee of the District People’s Congress. Examine district audit departments' plans on audit projects. Supervise and inspect the audit quality of the citywide audit departments, and rectify or urge to rectify district audit departments' audit decisions in violation of State, provincial and municipal regulations.

10. Be responsible for supervising through auditing the investment and usage of safety management project funds, including but not limited to safety facilities funds invested by the Municipal Government and fees to maintain safe and civilized construction.

11. Organize foreign exchanges and cooperation in auditing; guide and promote the application of information technology in auditing.

12. Promote the establishment of auditor management system and professional guarantee mechanism with the principles of scientific classification and consistency of power and responsibility.

13. Fulfill other tasks assigned by the CPC Municipal Committee, Municipal Government, and other higher authorities.

14. Carry out transformation of functions. The Municipal Audit Bureau shall further improve the audit management system, strengthen the overall planning of the citywide audit work; specify the functions of all-level audit departments, and clarify internal relationships and responsibilities of each inner office; optimize the allocation of audit resources and fully strengthen frontline audit forces, and establish an centralized unified integrated audit supervision system featuring total coverage, authoritativeness and efficiency; optimize the audit work mechanism; strength audit by technology; improve business procedures and working methods; enhance communication and collaboration with relative departments; fully mobilize internal audit and social audit institutions, and reinforce the joint efforts of supervision.