北京市审计条例

(Adopted at the 34th Meeting of the Standing Committee of the 13th People’s Congress of Beijing Municipality on July 27, 2012)ContentsChapter I General ProvisionsChapter II Audit Functions and DutiesChapter III Audit ResultsChapter IV Safeguard of AuditChapter V Legal LiabilitiesChapter VI Supplementary ProvisionsChapter I General ProvisionsArticle 1 These Regulations are formulated for the purposes of strengthening the supervision through auditing, regulating the audit behaviors, maintaining the fiscal and economic order, improving the efficiency in the use of fiscal funds, bringing into play the functions of audit in supervision, risk prevention and system construction, promoting the building of a clean government, and ensuring the sound development of national economy and society in accordance with the Audit Law of the People’s Republic of China, the Regulations for the Implementation of the Audit Law of the People’s Republic of China and other relevant laws and regulations and in light of the actual circumstances of this Municipality.Article 2 The people’s governments at the municipal and the district or county level shall establish audit institutions in accordance with law. Audit institutions may, as required by work and upon approval by the people’s governments at the corresponding levels, establish dispatched audit offices in key areas and key departments under their audit jurisdiction. Audit institutions shall, under the leadership of the administrative chiefs of the people’s governments at the corresponding levels and the audit institution at the next higher levels, be responsible for the audit work within their respective administrative areas and perform the State audit functions and duties in accordance with law.Article 3 Audit institutions shall, in accordance with law, supervise through auditing the authenticity, lawfulness and efficiency of the government revenues and expenditures of the people’s governments at various levels in this Municipality and their departments (including units directly subordinate to them), financial revenues and expenditures of State-owned financial institutions, enterprises and institutions and other government or financial revenues and expenditures as well as related economic activities which are subject to audit according to the provisions of laws, administrative regulations and these Regulations.Article 4 The people’s governments at the municipal and the district or county level shall strengthen the system construction of performance audit.Audit institutions shall carry out the performance audit of budget implementation at the corresponding levels as well as the economic, social and environmental benefits of the auditees’ government or financial revenues and expenditures as well as related economic activities. The performance audit shall focus on the efficiency in the use of financial funds in the performance of functions and duties by government departments. Article 5 The people’s governments at the municipal and the district or county level shall establish the coordination mechanisms for supervision over such public resources as financial funds and state-owned assets so as to make overall arrangements of such plans as supervision through auditing, make effective use of the supervision results and share the information about the supervision and administration of public resources. Article 6 Audit institutions shall, in accordance with law, independently exercise their power of supervision through auditing, subject to no interference by any other administrative department or any other public organization or individual.Audit institutions shall conduct audit work in accordance with the procedures prescribed by the State.Chapter II Audit Functions and DutiesArticle 7 Audit institutions shall, in accordance with law, audit the following matters:(1) the budget implementation, final accounts and other government revenues and expenditures of the people’s governments at various levels in this Municipality and their departments; financial revenues and expenditures of State-owned institutions and other institutions using financial funds; and the acceptance and utilization of financial funds by other units and projects obtaining the financial funds. (2) the financial revenues and expenditures of State-owned enterprises and financial institutions, enterprises and financial institutions with State-owned capital controlling their shares or playing a leading role, as well as the operation and management of their domestic and overseas State-owned assets.(3) the budget implementation and final accounts in respect of the construction projects fully or mainly financed by government investment.(4) the financial revenues and expenditures involving social security funds, housing provident funds, public donations, public welfare funds from lottery, and other related foundations and funds which are managed by government departments and by other units entrusted by the governments.(5) the performance of economic accountabilities by the leading persons of State organs and other units subject to supervision through auditing in accordance with law. (6) other matters approved by the people’s governments at the corresponding levels. Audit institutions may, in accordance with law, carry out special audit investigation with regard to the implementation of financial and economic policies and macro-control measures, the budget management, the management and use of such State-owned assets as land, rivers, forests and mineral resources owned by the State, as well as other specific matters related to the government revenues and expenditures.Article 8 Audit institutions shall, in accordance with laws, regulations and other relevant provisions as well as the requirements of the people’s governments at the corresponding levels and the audit institutions at the next higher levels, put forward the draft plans of audit assignments of the next year at the fourth quarter of each year, solicit the opinions of relevant special committees or relevant working organs of the standing committees of the people’s congresses at the corresponding levels, and implement them after submitting to and obtaining the approval from the people’s governments at the corresponding levels.The annual plans of audit assignments put forward by the audit institutions at the district or county level shall be submitted to the audit institution at the municipal level for the record within 15 days after being approved by the people’s governments at the corresponding levels; the implementation of the annual plans of audit items of districts or counties shall be reported to the audit institution at the municipal level as stipulated.The standing committees of the people’s congresses at the municipal and the district or county level may require the people’s governments at the corresponding levels to arrange such special audits as performance audit.Article 9 Audit institutions shall specially carry out performance audit of the matters with a high degree of social concern, utilizing a huge amount of such public resources as financial funds or involving major public interests listed in Article 7 of these Regulations. Article 10 Audit institutions shall establish and continuously improve the appraisal system for performance audit, and select and decide the appraisal criteria in accordance with the provisions in respect of relevant laws, regulations, rules, policies, standards, project objectives and performance targets. The performance targets decided by government budgets shall be considered as the important appraisal criteria for the performance audit of government budgets.When selecting and deciding the appraisal criteria, the audit institutions shall listen to the opinions of the parties concerned including the auditees, specialists, scholars, government departments, industrial associations and the public.Article 11 Audit institutions auditing the construction projects fully or mainly financed by government investment may investigate the project financing, the requisition and compensation of houses on the State-owned land, as well as the truthfulness and legality of obtaining the construction project funds by the units or individuals for project survey, design, construction, supervision, agency and material supply, etc..Article 12 Audit institutions shall, in accordance with relevant provisions of the State, carry out the middle term accountability audit or the term-end accountability audit of the leading persons of relevant units and give audit appraisals.Where there are faults in the performance of economic duties by the leading persons of relevant units, the direct responsibilities, responsibilities in charge or leadership responsibilities that they shall shoulder shall be defined in the audit appraisals.Article 13 Audit institutions may carry out the follow-up audit of construction of the major construction projects fully or mainly financed by government investment and the use of key special funds or foundations.Article 14 This Municipality shall promote the construction of audit informatization in an all-round way, realize the interconnection of data systems between audit and such fields as finance, taxation and social security, and gradually implement online auditing.Relevant government departments shall timely and completely provide such materials as relevant electronic data and computer technical files as required by audit institutions. Article 15 Units subject to supervision through auditing shall, in accordance with law, establish and improve their internal auditing systems in accordance with relevant provisions of the State, and set up internal audit organs or be equipped with internal auditing staff in light of the needs.The internal audit organs or internal auditing staff shall, in accordance with the duties decided by their respective units, carry out internal audit of such matters as government or financial revenues and expenditures, and other economic activities of the unit and their subordinate units as well as the matters regarding the economic responsibilities that shall be shouldered by the principals of their subordinate units.The internal auditing shall be subject to professional guidance and supervision of audit institutions. Chapter III Audit ResultsArticle 16 After executing auditing, the audit institutions shall, in accordance with law, produce the audit reports or audit reports on special investigation; where the follow-up audit is carried out, the periodical audit reports may be produced.Where violations of the provisions of the State on government or financial revenues and expenditures shall be dealt with or punished by the audit institutions in accordance with law, the audit institutions shall produce the letters of audit decision; where those shall be corrected, dealt with or punished, or relevant person’s liability shall be investigated for by any other relevant departments, the audit institutions shall issue the letters for transfer and disposition.The audit institution shall deliver the audit reports and the letters of audit decision to the auditees as well as relevant competent authorities or units.Article 17 Auditees shall implement the audit decisions in accordance with the time limits and requirements set by the audit institutions, carry out rectification of the faults discovered in auditing and submit the reports on rectification to the audit institutions. The contents of the reports on rectification shall include the implementation of the decisions on disposition and punishment made by the audit institutions, the taking of measures for self-correction of the matters as required by the audit institutions, the information about measures taken, rules and systems improved, financial and accounting management standardized, and efficiency in the use of funds improved according to the audit suggestions of the audit institutions; the liability investigation and disposition of relevant responsible departments and responsible persons, the reasons for failure to make rectifications as well as the plans for rectification and disposition within a specified time limit.The audit institutions may carry out follow-up inspection or successive audit on the implementation of audit decisions, the adoption of audit opinions and suggestions put forward in the audit reports as well as the rectification according to the audit results.Article 18 The people’s governments at the municipal and the district or county level shall establish the linkage mechanisms for rectification according to the audit results. Where the audit institutions request relevant departments to give assistance in implementing the opinions on the rectification according to the audit results, or transfer relevant matters to relevant competent departments for correction, disposition and punishment, or investigation for relevant person’s liability in accordance with law, the relevant competent departments shall make timely disposition in accordance with law, and feed back the results to the audit institutions in writing.Article 19 The audit institutions shall strengthen analysis and study of the problems discovered in the audit work, report the macro, universal and policy problems as well as the issues related to system construction to the people’s governments at the corresponding levels and put forward suggestions on improvement. After deliberation, the people’s governments shall instruct relevant departments for finance, development and reform, State-owned assets administration, and other relevant departments to carry out implementation. Article 20 Where the audit reports, the audit reports on special investigation and the audit decisions can satisfy the needs of the people’s governments and their relevant departments to perform functions and duties, the people’s governments and their relevant departments shall make use of them.Article 21 The audit results shall be treated as the important basis for the people’s governments and their relevant departments in budget preparation, investment arrangement and performance appraisal.Article 22 Where any problem related to violation of relevant provisions on the administration of investment in capital construction is discovered through auditing by the audit institution in any construction project fully or mainly financed by government investment, corrections shall be made according to the audit conclusion.After the completion of any construction project fully or mainly financed by government investment that is included in the plan of audit assignments, the construction unit shall prepare the final report in accordance with the audit report of the audit institution; and relevant departments shall use the audit report of the audit institution in examining and approving the final accounts on project completion as well as handling the transfer of fixed assets.Article 23 As to any construction project fully or mainly financed by government investment, the construction unit shall agree with the unit or individual undertaking the project in the contract that where the construction project is included in the plan of audit assignments, both parties shall cooperate and accept the audit, and the audit results shall be treated as the basis for the project settlement between both parties; and where any bid invitation is involved in accordance with law, the bid inviter shall specify the above contents in the bidding documents.Article 24 The audit reports on economic accountability shall be treated as the basis for assessment, appointment and removal of leading cadres in accordance with relevant provisions of the State.Article 25 The audit institutions shall annually submit the reports of audit results on budget implementation at the corresponding levels and other government revenues and expenditures to the people’s governments at the corresponding levels and the audit institutions at the next higher levels.The people’s governments at the municipal and the district or county level may require the audit institutions at the corresponding levels to submit the special audit reports on specific matters.Article 26 The people’s governments at the municipal and the district or county level shall submit the audit work reports of the audit institutions on budget implementation and other government revenues and expenditures to the standing committees of the people’s congresses at the corresponding levels every year.The standing committees of the people’s congresses at the municipal and the district or county level may require the people’s governments at the corresponding levels to submit the special audit work reports.As to the deliberation opinions and resolutions of the standing committees of the people’s congresses at the municipal and the district or county level on the audit work report and the special audit work reports, the people’s governments at the corresponding levels shall implement them and also make reports on such implementation.Article 27 The people’s governments at the municipal and the district or county level shall urge the auditees to carry out rectification as to the faults pointed out in the audit work reports, and report the rectification and the disposition results to the standing committees of the people’s congresses at the corresponding levels by the end of the year.Relevant special committees or relevant working organs of the standing committees of the people’s congresses at the municipal and the district or county level may, with the entrustment of the standing committees, organize the inspection of rectification.Article 28 The audit results shall be made public to the society through such channels as news media or government websites.The audit work reports shall be made public to the society after being deliberated by the standing committees of the people’s congresses at the corresponding levels. Other audit results shall be made public to the society by the audit institutions within seven working days after the stipulated review procedures are completed.The audit results made public by the audit institutions shall include such contents as the basic information about the auditees, the audit appraisal of the auditees made by the audit institutions, the faults existing in the auditees, the disposition opinions and suggestions put forward by the audit institutions, and the rectification made by the auditees. Where the audit results involve the State secrets, commercial secrets or other information that may not be disclosed in accordance with law, they shall be dealt with in accordance with the provisions of relevant laws and regulations.Article 29 The audit institutions shall establish the information systems for law-breaking and rule-breaking behaviors of the auditees to keep records of such behaviors and relevant information about dispositions and punishments. Where an auditee is an enterprise, the information about its law-breaking and rule-breaking behavior shall, in accordance with relevant provisions, be incorporated into the enterprise credit information system of this Municipality simultaneously.Chapter IV Safeguard of AuditArticle 30 The responsible persons of audit institutions shall be appointed and removed according to the legal procedures.For appointment and removal of the heads and the deputy heads of the audit institutions at the municipal and the district or county level, opinions of the audit institutions at the next higher levels shall be solicited in writing in advance.Article 31 The audit institutions shall strengthen the building of audit teams, improve the comprehensive quality, ability to audit in accordance with law and audit professionalization level of the auditors.Article 32 The audit institutions shall establish and improve the hierarchical control system of audit quality so as to realize the hierarchical quality control of audit work from audit group to chief auditor and to responsible persons of the audit institutions.Article 33 Auditors shall not engage in the following behaviors:(1) accepting gifts, pay and welfare benefits from the auditees; (2) reimbursing expenses at the auditees;(3) participating in banquets, amusements, tours and visits, etc. arranged and paid by the auditees;(4) seeking private gains for themselves, their relatives or other persons from the auditees; or(5) other behaviors that might affect the objectiveness and justness of the audit work. Article 34 The audit institutions may, according to the needs of audit work and the principles of openness, fairness and justness, determine the qualified social intermediary organizations or other professional organizations, and sign agreements with them on their assignment of professionals to participate in the audit work of the audit institutions. The professionals participating in the audit work in accordance with such agreements shall abide by the laws, regulations, professional norms and work disciplines of audit, observe professional ethics, and be subject to the leadership of the audit institutions and the supervision of the assigning organizations.Article 35 The people’s governments and their relevant departments shall ensure the conditions needed by the audit institutions to implement the annual plans for audit assignments. Article 36 The audit institutions shall have the power to examine the information systems of the auditees for management of government or financial revenues and expenditures, and related businesses.The auditees shall, according to the requirements of the audit institutions, timely and completely provide such materials as electronic data and computer technical files related to government or financial revenues and expenditures, and related businesses.Article 37 During the audit process, the audit institutions shall have the power to inquire relevant units and individuals on the issues related to the audit items so as to obtain audit evidences.Relevant units and individuals shall provide the audit institutions with truthful information, and be responsible for the truthfulness and completeness of the materials they have provided.Relevant units and individuals that have made major contributions to the obtainment of audit evidences by the audit institutions by providing important materials and relevant information shall be rewarded by the audit institutions.Article 38 Auditors shall be protected by law in performing their duties in accordance with law. No organization or individual may refuse to allow auditors to perform, or obstruct them from performing, their duties in accordance with law, or threat or retaliate against them. Chapter V Legal LiabilitiesArticle 39 Any auditor who commits any act of violating the provisions of Article 33 of these Regulations shall be given administrative accountabilities and administrative sanctions in accordance with relevant provisions of the State and this Municipality; where a crime is constituted, he shall be investigated for criminal liability.Article 40 Where any professional of any social intermediary organization or any other professional organization violates the provisions of Paragraph 2, Article 34 of these Regulations, the audit institution shall be entitled to dissolve the agreement with such organization, and report relevant information to relevant competent department.Article 41 Any relevant unit or individual in violation of the provisions of Paragraph 2, Article 37 of these Regulations shall be ordered to make corrections, and may be criticized by a circular or given a warning by the audit institution.Article 42 Anyone who threats or retaliates against the auditors shall be given an administrative sanction in accordance with law; anyone who violates the provisions on administration of public security shall be given penalties for administration of public security by the public security organ; where a crime is constituted, he shall be investigated for criminal liability.Article 43 Where there are provisions on the punishment of any violation of the provisions of these Regulations in laws and regulations of the State on audit, such provisions shall prevail.Chapter VI Supplementary ProvisionsArticle 44 These Regulations shall be effective as of October 1, 2012.