What Does a County Auditor Do?

In charge of audit work throughout the county. Responsible for auditing and supervising the true, legal, and effective financial revenues and expenditures of the national fiscal revenues and expenditures and laws and regulations that fall within the scope of auditing supervision, and maintaining the state's fiscal and economic order. Responsibility for the results of audits, special audit investigations and verification of relevant audit reports of social audit organizations, and responsibility for urging the audited units to make corrections.

Wulong County Audit Bureau

Right!

In charge of the county audit

(2) Carry out and implement auditing laws, regulations, rules and guidelines, policies; formulate auditing rules and regulations and supervise implementation.

(3) Submit to the county government the audit results report of the budget implementation at the same level; entrust the county government to submit to the county people's congress standing committee the budget performance and other financial revenue and expenditure audit work reports.

(4) Auditing and supervising the implementation of county-level budgets, the budgetary implementation of various departments at the county level (including units directly under them), the final accounts, and the management and use of extra-budgetary funds; Management and use of auditing supervision.

(5) Organize and guide the county's economic responsibility auditing work, and conduct economic responsibility audits on the principals in charge of county administration and other principals who are subject to audit supervision by the county audit bureau according to regulations.

(6) Auditing and supervising the financial revenues and expenditures of state-owned financial institutions, international financial organizations, and foreign government assistance and loan projects in accordance with the provisions of the Audit Law and the authorization of higher audit institutions.

(7) Auditing and supervising the financial revenues and expenditures of county-owned public institutions and social organizations that use fiscal funds, as well as the budget implementation and final accounts of key county-level construction projects and other fixed-asset investment projects invested by the state.

(8) Audit and supervise the assets, liabilities, profits and losses of county-owned state-owned enterprises, enterprises with state-owned assets holding or leading positions, and central and city-owned enterprises authorized by higher-level audit institutions; assist and participate in arrangements with higher-level audit institutions Related audit items.

(9) Auditing and supervising the financial revenue and expenditure of social security funds, environmental protection funds, social donation funds, and other related funds and funds managed by relevant county government departments and social organizations entrusted by the county government.

(10) Auditing and supervising other matters stipulated by laws and regulations that should be audited by auditing institutions; conducting special audit investigations on relevant matters related to the state's fiscal revenues and expenditures to relevant departments and units.

(11) Carry out industry audits and special fund audits in accordance with the authorization of the city's superior auditing authority.

(12) To guide and supervise the county's internal audit work, and to verify the relevant audit reports issued by social audit organizations on units that are subject to audit supervision according to law.

(13) Examine the implementation of audit decisions in accordance with law, supervise and rectify and deal with problems found in audits, handle relevant matters in the audited units' administrative reconsideration, administrative litigation, or county government rulings in accordance with the law; assist and cooperate with relevant departments to investigate and deal with relevant major issues case.

(14) To undertake other tasks assigned by the county government and the competent department at a higher level. ^[1]

There are 16 administrative staff in Wulong County Audit Bureau. Among them, there is 1 director and 3 deputy directors; the disciplinary inspection team leader is equipped according to relevant regulations; and the number of chief and deputy section chiefs (directors) is 7. There are 3 staff and service staff in the agency.

Affiliated institutions: Wulong County Audit Center, 3 staffing establishments. ^[1]

(I) Office (Discipline Inspection and Supervision Office)

Responsibilities of the Department: Responsible for the organization of relevant meetings and the drafting of relevant documents and materials; Responsible for the liaison with special auditors; Responsible for the organization of personnel, organization preparation, disciplinary inspection, supervision, finance, etc .; Responsible for external contacts and supervision of important matters; Bureau leaders coordinate the work of all sections.

(B) Policy and Regulations Section

Responsibilities of the department: responsible for drafting audit work plans and arranging annual audit projects; organizing comprehensive inspections, assessments and objective management of the implementation of audit plans and audit work; organizing the preparation of audit normative documents; responsible for reviewing and reviewing audit projects; responsible for organizing audits Hearing and auditing administrative litigation; responsible for the publicity and consultation of audit laws and regulations; responsible for the audit legal system and audit statistics; responsible for the supervision and inspection of the audit practice quality of internal audit and social audit organizations.

(3) Economic Responsibility Audit and Internal Audit Management Section

Responsibilities of the department: Responsible for auditing and supervising the economic responsibilities of county administrative leaders and principals of enterprises and institutions; guiding the audit work of internal audit institutions.

(4) Administration and Social Security Audit Section

Responsibilities of the department: Responsible for auditing the financial revenues and expenditures of county-level administrative departments and their direct units that have a relationship with the fiscal allocation at the corresponding level; responsible for special audits or audit investigations on specific matters related to administrative matters in county-level fiscal revenues and expenditures ; Responsible for the financial revenues and expenditures of social security funds such as pensions, subsistence allowances, medical care, unemployment, and other social security funds managed by the county government department and entrusted by the county government and managed by social organizations, as well as various social welfare, disaster relief, preferential treatment, and social donation funds Audit and supervision of the management and utilization of the company; carry out special audits and audit investigations.

(E) Finance and Financial Audit Section

Responsibilities of the Section: Responsible for auditing and supervising the implementation of fiscal budgets at the current level and the management and use of extra-budgetary funds, drafting reports on the audit results of the implementation of fiscal budgets at this level, auditing the implementation of fiscal budgets at this level, and other fiscal revenue and expenditure audits Report; Responsible for auditing and supervising the budget implementation and final accounts of the township (town) government and the use of extra-budgetary fund management; conducting special audits or audit investigations on specific matters related to national fiscal revenue and expenditure; and Financial institutions (including non-bank financial institutions and financial organizations with state-owned assets) audit and supervision of financial revenues and expenditures, assets, liabilities, gains and losses; the financial revenues and expenditures, assets, liabilities, gains and losses of other financial institutions are audited in accordance with the authorization of higher audit institutions Audit supervision; responsible for special audits and audit investigations on specific matters related to finance in county-level fiscal revenue and expenditure.

(VI) Fixed Assets Investment and Foreign Investment Audit Section

Responsibilities of the department: Responsible for auditing and supervising the implementation of the overall budget or budget estimates of county-level national construction projects, the implementation of annual budgets and annual accounts, and the true, legal, and profitability of the final accounts and final accounts of the projects; Audit and supervision of construction project budget implementation and final accounts; audit and supervision of financial revenues and expenditures of construction, survey, design, construction, supervision, procurement and other units directly related to national construction projects; responsible for county departments and government agencies and County-owned state-owned enterprises and institutions shall conduct special audits or audit investigations on specific matters related to fixed asset investment in fiscal revenue and expenditure. According to the authorization of the higher-level auditing agency, it is responsible for auditing or auditing the financial income and expenditure of loans, aids and donations provided by international organizations, international financial institutions, foreign governments and their institutions to the county.

(7) Agriculture, Resources and Environmental Protection Audit Section

Responsibilities of the department: responsible for auditing and supervising the collection, management, and use of funds for agriculture, forestry, and water conservancy, resources and environmental protection; responsible for specific issues related to agriculture in national fiscal revenue and expenditure, as well as funds for comprehensive agricultural development, poverty alleviation and development funds, resettlement funds, etc. Conduct special audits or audit investigations; be responsible for auditing and supervising the financial revenues and expenditures, assets, liabilities, profit and loss of county-owned state-owned enterprises and state-holding enterprises.

(8) Audit Center

Responsibilities of the Center: To implement the audit and supervision of the county's national investment and construction projects; assist in the business guidance of the fixed asset investment audit of the county's internal audit institutions; carry out economic responsibility audits; and carry out special audits and audit investigations according to the audit plan at the beginning of the year.

Organ party organizations are set up in accordance with regulations and are responsible for party building. ^[1]

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