Notice of the Audit Office on the Issuance of Management Measures for Authorized Local Audits of Central Audit Projects

Article 1 In order to regulate the management of authorized local audits of central audit projects and better play the role of authorized audits, these measures are formulated in accordance with the relevant provisions of Article 28 of the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law). Article 2 The Audit Commission shall strictly control the authorized audit matters in accordance with the relevant provisions of the Audit Law. Article 3 The central audit project authorization of local audits, the implementation of categorized management, the principle of a certain year. Authorization is generally not handled in the middle of the year. Article IV of the central audit project is authorized only to the provincial audit authorities, not directly authorized to the local (city), county audit authorities. Article V. Audit authorized by the Audit Commission to the provincial audit institutions of audit matters, the provincial audit institutions directly audit or unified organization of the audit, and is directly responsible to the Audit Commission. Provincial audit organs shall not delegate the authorized projects of the Audit Office downward. Article 6 The Audit Commission in accordance with the annual work plan to unify the organization of local audit institutions to audit the central audit project, not subject to the delineation of the audit jurisdiction and audit division of labor, does not belong to the authorization of the audit of the matters provided for in these measures. Article 7 The following central audit projects belonging to the audit jurisdiction of the Audit Commission may authorize local audit institutions to conduct audits:

(1) the leadership of the CPC Central Committee and the State Council referred to the need for local audit institutions to complete the audit project;

(2) the leadership of the Audit Commission, the need for the local audit institutions to complete the audit project;

(3) the local audit institutions in the process of the audit involves the need for extended audit or audit (C) the local audit institutions in the audit process involves the need to extend the audit or audit investigation projects;

(D) the distribution of a large number of widely distributed, long-term audit supervision of the project can not be;

(E) other need to authorize the audit of the local audit institutions of the project. Article VIII of the CPC Central Committee and the State Council and the leadership of the Audit Office of the leadership instructions, the need to authorize the local audit institutions to audit the matter, should be processed for the authorization of the audit notification, and in accordance with the "Audit Office of the Audit Office on Audit Institutions to deal with the matters of the Interim Provisions" (Audit Fa Fa Fa 〔1996〕 No. 217) and the implementation of the relevant provisions of the auditing standards. Article IX local audit institutions need to audit the audit jurisdiction of the Audit Office of the audited unit for audit or audit investigation, by the provincial audit institutions to the Audit Office of the written request for authorization to audit or audit investigation, and copy the Audit Office of the audit jurisdiction of the dispatching agency. The Audit Commission has audit jurisdiction of the dispatching agency shall, in the light of the actual situation, put forward written comments to the Audit Commission. Article X provincial audit authorities to the Audit Commission to authorize the audit or audit investigation of the written request, shall set out in detail the name of the audited unit to be audited or audited investigation, address, industry and affiliated units, and specify the purpose of the audit or audited investigation, the reasons for the audit, the scope and content of the audit, etc.. Article XI of the Audit Commission authorized to the provincial audit institutions of the audit matters, the provincial audit institutions should strengthen the leadership, seriously organize the implementation, the establishment of audit quality accountability, in strict accordance with the audit law, audit specifications, as well as the authorization of the audit notification to ensure the quality of the audit. Article XII according to the actual needs of the work, the provincial audit institutions authorized by the Audit Commission of the central audit project organization of lower-level audit institutions for local audit, must be issued by the provincial audit authorities to issue audit notices, audit opinion letters, audit decisions. Article XIII of the Audit Commission authorized the provincial audit organs to audit the central audit project audit reports, audit opinions and audit decisions shall be reported to the Audit Commission, while copying the Audit Commission has jurisdiction over the audit of the sent institutions. Article XIV of the Audit Commission authorized the provincial audit institutions of the audit, the local audit institutions in the implementation of the audit in the event of unclear policy boundaries, controversial issues, or involves the handling of cadres at or above the division level, should be promptly submitted to the Audit Commission for instructions and reports by the Audit Commission of the relevant functional agencies in accordance with the division of responsibilities specifically responsible for handling. Article XV of the local audit institutions authorized by the Audit Commission audit of the central audit project found in violation of national financial regulations, shall be strictly in accordance with the relevant state laws and regulations to deal with. The Audit Office shall strengthen the supervision and inspection of the quality of the projects authorized to be audited by the provincial audit authorities. Article 16 When the Audit Office carries out audit operations involving the issues of audited units within the audit jurisdiction of local audit organs, and when an extended audit is required, the Audit Office shall issue an audit notification letter and copy it to the provincial audit organs. Upon completion of the audit, the provincial audit authorities shall be notified of the audit. The local audit authorities shall actively support and cooperate. Article XVII of these measures by the Audit Office shall be responsible for interpretation. Article XVIII of these measures shall be implemented from the date of publication. Previously, the Audit Commission on the authorization of the audit provisions of the conflict with these measures, in accordance with the implementation of these measures.