Organization establishment
Profile of the Beijing Municipal Bureau
Bureau leade
District/country audit offices
Departments and section
Organization chart and statue of the Beijing Municipal Association of internal Audit
Organization chart and statue of the Beijing Municipal Audit Society
Audit affairs
Profile of the Beijing Municipal Audit Bureau

Beijing Municipal Audit Bureau was established in June 1983 by Beijing Municipal Government in line with the stipulations in the Constitution of the People’s Republic of China on the exercise of state supervision through auditing.
As stipulated in the Audit Law of the People's Republic of China, the Beijing Municipal Audit Bureau is an organ authorized to exercise the right of audit supervision independently in accordance with law. Charged with the audit affairs in Beijing, the Beijing Municipal Audit Bureau performs the following duties under the leadership of the Mayor and the National Audit Office of the People's Republic of China:
1. To enforce national laws, regulations, provisions and policies on audit, draft relevant municipal regulations and provisions on audit, and participate in drafting relevant municipal regulations and provisions of the fiscal and economic sector; to draft audit policies and formulate audit specifications and guidelines and monitor the implementation of these regulations; to work out and organize the implementation of plans for audit development and audit plans for specialized areas, draft annual audit plans and organize the implementation of the plans.
2. To audit and monitor the truth, legality and efficiency of the fiscal revenues and expenditures of the Municipal Government as well as financial revenues and expenditures subject to statutory audit in accordance with laws and regulations concerned, in order to ensure proper fiscal and economic order, improve the efficiency in the use of fiscal funds, promote clean government, and safeguard the healthy economic and social development of Beijing; to be responsible for audit, special audit and investigation, and verification of the audit reports prepared by social audit organs, and to make sure that corrections are made by the audited organization.
3. To submit audit report on the implementation of the annual municipal budget and other fiscal revenues and expenditure to the Municipal Government, to submit, as mandated by the Municipal Government, audit report on the implementation of the municipal budget and other fiscal revenues and expenditure, the Report on Corrections of and Response to Audit Findings to the Standing Committee of the Municipal People's Congress; to submit the Audit Report to the Municipal Government on other issues and on the findings of special investigations; to publish the audit findings to the public in accordance with law; to communicate the audit findings and progress with relevant departments of the Municipal Government and the district/county governments.
4. To conduct audit of the following items and prepare the Audit Report and to make audit decision or to propose penalties to be implemented to relevant authorities in accordance with law:
1) The implementation of municipal budgets and other fiscal revenues and expenditures, the implementation of the budgets, final accounts and other fiscal revenues and expenditures of the departments (including the subsidiary institutions and units) of the Municipal Government.
2) The implementation of the budgets, final accounts and other fiscal revenues and expenditures of district/county governments and the funds transferred from the Municipal Finance.
3) The fiscal revenues and expenditures of the public institutions and social bodies using funds from the Municipal Finance.
4) The implementation of budgets and final accounts of projects funded with municipal investment and/or predominated by the municipal investment.
5) The assets, liabilities, and gains and losses of municipal state-owned enterprises and financial institutions, municipal enterprises and financial institutions wherein state assets take up a holding and dominating position designated by the State Council.
6) Financial revenues from and spending of the social insurance funds, social donations, and other funds and capital managed by various departments of the Municipal Government, or by district/county governments, or by social bodies entrusted by the Municipal Government and its departments.
7) Financial revenues and expenditures of projects funded with aids or loans from foreign governments or international organizations as authorized by the National Audit Office of the People's Republic of China, and of Beijing-based units of the Central Government.
8) Other items to be audited by the Beijing Municipal Audit Bureau as stipulated in laws and regulations concerned.
5. To conduct audit of the economic responsibilities of the leaders at the department level and the top leaders of other enterprises that should be audited and monitored by the Beijing Municipal Audit Bureau as stipulated in laws and regulations.
6. To organize and conduct audit and investigations on special items concerning the revenues and expenditures of the Municipal Finance including the implementation of national fiscal laws, regulations, provisions, policies and macro-control measures, fiscal budget management and/or the management and use of state-owned assets.
7. To make audit on items subject to audit, investigation and verification in accordance with law and make audit decision or propose audit suggestion; to oversee the implementation of audit decision and make sure that corrections to audit findings are made, and handle the appeal of the audited organization for administrative reconsideration, administrative litigation or issues over the determinations of the Municipal Government in accordance with law; and to assist relevant departments in the investigation of major cases.
8. To organize and implement guidance and supervision of internal audit, and organize and implement supervision and inspection of the quality of audit conducted by social audit organs that should be audited and monitored in line with laws.
9. To organize and supervise the business of audit offices at the district/county level, organize audit offices at the district and county level to conduct special audit or investigation over special projects, correct or instruct the audit offices at the district/county level to correct the audit decisions made by them in violation of the state or municipal regulations; to assist in the appointment and dismissal of the leaders of audit offices at the district/county level based on our powers in official management.
10. To organize audit on the overseas assets, liabilities, and gains and losses of organizations owned by the Municipal Government.
11. To handle other matters mandated by the Municipal Government and/or the National Audit Office.
To improve the efficiency and quality of audit in the course of implementation of audit supervision, the Beijing Municipal Audit Bureau is adopting modern audit methods such as systematic base audit and sample audit and computerized modern audit.
Since its inauguration, the Beijing Municipal Audit Bureau has established contacts and carried out business exchanges with the audit departments and organs of more than 20 countries and regions.
The Beijing Municipal Audit Bureau has played an important role in maintaining economic order, promoting clean government, and guaranteeing economic construction in the Chinese capital.

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