Audit institutions shall conduct audit evaluation and make audit decisions in accordance with relevant laws, regulations and the provisions of the state on fiscal revenue and expenditure. Article 4 Audit institutions shall independently exercise their power of audit supervision according to law, and shall not be interfered by other administrative organs, social organizations or individuals. Article 5 The people's governments of cities, districts and counties (autonomous counties) shall submit to the Standing Committee of the people's congress at the corresponding level the annual report of the audit institutions on the budget implementation and other financial revenues and expenditures. When necessary, the Standing Committee of the People's Congress may make a resolution on the audit work report.
The people's governments of cities, districts and counties (autonomous counties) shall report the rectification and treatment results of the problems pointed out in the audit report to the Standing Committee of the people's congress at the corresponding level within the prescribed time limit.
The Standing Committee of the people's Congress of a city, district or county (autonomous county) may request the people's government at the corresponding level to instruct the auditing organ to conduct an audit and report the audit results on major issues found in the performance of its duties. Article 6 If the audit conclusions made by audit institutions according to law can meet the needs of other supervision and inspection departments to perform their duties, other supervision and inspection departments shall make use of them. Chapter II Audit Institutions and Auditors Article 7 Audit institutions and auditors shall be objective and fair, seek truth from facts, be honest and keep secrets when handling audit matters.
Auditors perform their duties according to law and are protected by law.
Audit institutions and auditors shall perform their duties according to law and accept supervision. Eighth city, county (Autonomous County) audit institutions respectively under the leadership of the mayor, county (Autonomous County) and higher audit institutions, responsible for the audit work within their respective administrative areas.
City, county (Autonomous County) audit institutions are responsible for the people's government at the same level and the audit institutions at the next higher level and report their work, and the audit business is mainly led by the audit institutions at the next higher level. Article 9 The funds necessary for audit institutions to perform their duties shall be included in the financial budget and guaranteed by the people's government at the corresponding level.
If additional funds are needed for handling specific audit matters, they shall be added in accordance with legal procedures. Article 10 Auditors should have professional knowledge and professional ability suitable for their audit work.
Audit institutions may employ relevant professionals to participate in the audit according to the needs of their work. Eleventh auditors handling audit matters, one of the following circumstances, should voluntarily withdraw:
(1) Having a husband-and-wife relationship, lineal consanguineous relationship, collateral consanguineous relationship within three generations and close in-laws relationship with the person-in-charge of the audited entity or relevant responsible personnel;
(2) Having an economic interest relationship with the audited entity or the audited item;
(3) Having other interests with the auditee or the audited matters, which may affect the impartial execution of official duties.
The audited entity may apply for the withdrawal of the auditor if it considers that there are circumstances specified in the first paragraph of this article.
The withdrawal of auditors shall be decided by the person in charge of the audit institution; The withdrawal of the person in charge of an audit institution shall be decided by the people's government at the same level or the person in charge of an audit institution at the next higher level. Article 12 The appointment and removal of the person in charge of an audit institution shall seek the opinions of the audit institution at the next higher level in writing in advance. Chapter III Object and Scope of Audit Supervision Article 13 The financial revenues and expenditures of various departments of the Municipal People's Government, the people's governments of districts and counties (autonomous counties) and their departments, the financial revenues and expenditures of state-owned financial institutions, enterprises and institutions and other financial revenues and expenditures that should be audited according to law shall be subject to audit supervision according to law. Article 14 Audit institutions shall exercise audit supervision over budget management and implementation at the corresponding level, budget implementation and final accounts of lower-level governments and other financial revenues and expenditures. Article 15 Audit institutions shall exercise audit supervision over the financial revenues and expenditures of state organs, other institutions and social organizations that use financial funds. Article 16 Audit institutions shall exercise audit supervision over the financial revenues and expenditures of the following social welfare funds and other special funds and projects:
(a) pension, medical care, work injury, unemployment, maternity and other social insurance funds;
(2) Social relief funds such as relief, disaster relief and poverty alleviation;
(3) Social welfare funds;
Social donation funds, lottery proceeds funds and other social welfare funds managed by government departments and relevant organizations entrusted by the government;
(5) Aid and loan projects of international organizations and foreign governments;
(six) housing provident fund, low-rent housing funds, housing special maintenance funds, urban demolition compensation funds, land acquisition compensation funds;
(seven) state-owned land revenue funds;
(eight) agriculture, immigration, environmental protection, education, science and technology, culture, health, family planning, sports and other special financial funds;
(nine) projects or funds that have a significant impact on public interests confirmed by the Municipal People's Government;
(ten) other special funds that should be subject to audit supervision as stipulated by laws and regulations.
The audit mentioned in the preceding paragraph can be extended to the financial revenue and expenditure directly related to the fund raising, management and use of the special funds of the unit.