Notice of the National Audit Office on Print and Issuance of the Notice on Administrative Measures for Authorization of Audit Matters within the Jurisdiction of the National Audit Office to Local Audit Agencies

审计署管辖范围内审计事项授权地方审计机关审计的管理办法

Promulgating Institution: National Audit Office

Document Number: Shen Ban Fa [2009] No. 11

Promulgating Date: 01/16/2009

Effective Date:01/16/2009

颁布机关:审计署

文      号:审办发[2009]11号

颁布时间:01/16/2009

实施时间:01/16/2009

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正文

Administrative Measures for Authorization of Audit Matters within the Jurisdiction of National Audit Office to Local Audit Agencies

Article 1     To regulate the administration of authorization of audit matters within the jurisdiction of National Audit Office to local audit agencies, ensure the quality and efficiency of audit, and make better use of authorized audit, these Measures are formulated in accordance with Article 28 of the Audit Law of the People's Republic of China.

Article 2   The authorization of audit matters within the jurisdiction of National Audit Office to local audit agencies shall be subject to unified administration and annual adjustment.

Article 3     When preparing the plans of authorized audit items (the notarized audit items with foreign loans and assistance shall be handled pursuant to existing provisions. Hereinafter the same), the National Audit Office shall aim to integrate audit resources and exert total efficiency of audit agencies, emphasize cooperation and coordination with the audit items plan uniformly organized by the National Audit Office, gradually expand the coverage of audit supervision, and strengthen audit supervision on the branch offices of the central departments, enterprises and public institutions at the grass-roots level.

Article 4   In principle, the National Audit Office only arrange authorized audit items related to industries, and shall not arrange separate authorization for individual audit matters.

Article 5   The audit matters within the jurisdiction of the National Audit Office may only be authorized to the audit agencies at the provincial level (including the audit bureaus of Xinjiang Production & Construction Corps and cities specifically designated in the state plan, and hereinafter the same), and the provincial audit agencies shall directly handle or organize the audit agencies of lower levels to handle such audit matters. The audit agencies at the provincial level shall be responsible to the National Audit Office and report the audit results thereof.

Article 6   By the end of each year, the National Audit Office shall, based on investigation and research, put forward opinions concerning the arrangement of authorized audit items for the next year, including the guiding thought for the arrangement of authorized audit items, the scope or industries of authorization, and the principles of and requirements for the selection of entities to be audited. The audit agencies at the provincial level shall, in accordance with the aforesaid opinions and the principle of voluntary participation, determine audit items, submit to the National Audit Office an Application for Project Proposal of the Authorized Audit Items (see the Annex for the form), which shall specify the basic conditions of the selected audit items, reasons for project proposal, the objectives, content, scope and emphasis of the audit as well as the organization and labor division of the auditing work.

Article 7  After the National Audit Office receives the application materials for authorization submitted by the audit agencies at the provincial level, the general office shall put such materials together, make an overall balance, solicit opinions from relevant departments and dispatched offices, form a draft plan of the authorized audit items and report it to the Auditor General Conference for review and approval. If approved, the said plan will be officially issued to the audit agencies at the provincial level for implementation.

Article 8   Local audit agencies shall, as long as a plan of authorized audit items is issued, ensure to accomplish the plan in the current year and report the audit result thereof to the National Audit Office within the time limit as prescribed in the plan. Where a plan fails to be accomplished in the current year due to special reasons, local audit agencies shall apply to the National Audit Office for adjustment of the plan.

Article 9   The audit agencies at the provincial level shall, when organizing the audit agencies at the lower level to carry out the authorized audit items, prepare and issue audit work plans, sign and issue notice of audit, put forward audit reports, issue letters of audit transfer and disposal and make audit decisions thereof. The legal departments of the audit agencies at the provincial level shall review the audit documents concerned and bring forward review opinions thereof. A copy of the audit work plan shall be submitted to the National Audit Office.

Article 10   Local audit offices shall, in the course of carrying out the authorized audit items, strictly abide by the Audit Law, relevant audit criteria and the provisions of the National Audit Office on audit quality control, standardize audit activities and ensure audit quality. Where the activities of an audited entity concerning fiscal revenue/expenditure and financial receipts/expenditures are found to have violated State provisions, such activities shall be handled and punished strictly in accordance with the law. With respect to the nature of such activities and penalties thereof, if there is any ambiguity in the policy or material dissension with the audited entity, the audit agencies at the provincial level shall report to the National Audit Office, and relevant functional departments of the National Audit Office shall put forward opinions thereof after investigation.

Article 11   The audit agencies at the provincial level shall, if finding out any of the following issues in the course of carrying out the authorized audit items, report them to the National Audit Office in time and with an Important Audit issues , and such issues shall be referred by the National Audit Office to relevant departments for investigation and handling, or shall be further reported by the National Audit Office to in such forms as Important Audit Matters and Summary of Important Information: 

(1) A large amount of loss in state-owned capital or assets is caused due to misplay in making decision, dereliction of duty, malfeasance or poor management;

(2) Leaders or cadres at the departmental (bureau-) level or above are suspected to be involved in severe criminal cases and the monetary value involved therein is relatively large; 

(3) Important issues are found to have influence on the implementation of the State's macro policies, and the monetary value involved therein is relatively large; or

(4) Other severe problems or cases in violation of laws and/or provisions, which are especially wicked in nature or involve huge monetary value. 

Article 12    The audit agencies at the provincial level shall, when preparing and issuing audit reports, written audit decisions and letters of audit transfer and disposal for the authorized audit items, submit the copies thereof to the National Audit Office and its dispatched offices with audit jurisdiction. After the termination of audit, with respect to authorized industrial audit items that involve more than one audited entity, the audit agencies at the provincial level shall collect the audit results in time, compile overall authorized audit report thereof and submit them to the National Audit Office.

Article 13   Where any audit agency fails to submit audit documents in accordance with the aforesaid requirements (or not submitting audit documents), the National Audit Office shall, as the case may be, impose penalties up to revoking such agencies' qualification to carry out the authorized matters. 

Article 14   The audit records of the authorized audit items shall be kept and filed by the audit agencies at the provincial level.

Article 15    The authorized audit items may be included in appraisal and selection of excellent local audit items that are organized by the National Audit Office.

Article 16   The National Audit Office shall organize assessment and spot tests on such matters as implementation of the authorized audit items plan, quality of item implementation and audit results thereof each year, and shall release the results of such assessment and spot tests to the public.

Article 17   Local audit agencies shall, in carrying out the authorized audit items, strictly abide by the audit work discipline and various provisions on incorruptibility. Where audit power is taken advantage of for the interest of certain entities or individuals, the National Audit Office shall suspend the relevant authorization, order for rectification within a time limit, and impose penalties in accordance with law and discipline. Where severe quality problems with audit items are caused due to auditors' acts such as dereliction of duty or malfeasance, the liabilities of relevant leaders and persons directly in charge shall be pursued in accordance with the law.

Article 18  These Measures shall be interpreted by the National Audit Office.

Article 19  These Measures shall become effective as of the date of enactment hereof. The Administrative Measures on Authorization of Central Audit Items to Local Audit Agencies (Shen Ban Fa [2005] No. 34) shall be repealed in the meantime.

Annex: Application for Project Proposal of the Authorized Audit Items (omitted)

      第一条 为了规范审计署审计管辖范围内的审计事项授权地方审计机关审计的管理工作，保证审计质量和成效，更好地发挥授权审计作用，根据《中华人民共和国审计法》第二十八条的有关规定，制定本办法。

    第二条 审计署审计管辖范围内的审计事项授权地方审计机关审计的工作，实行统一管理、一年一定的办法。

    第三条 安排授权审计项目（国外贷援款公证审计项目按已有规定执行，下同）计划，应当以整合审计资源、发挥审计机关的整体效能为目标，注重与审计署统一组织审计项目计划的配合和协调，逐步扩大审计监督覆盖面，加强对中央部门和企事业单位在基层的分支机构的审计监督。

    第四条 审计署原则上只安排行业性授权审计项目，一般不对个别审计事项单独安排授权。

    第五条 审计署审计管辖范围内的审计事项只授权省级审计机关（含新疆生产建设兵团、计划单列市审计局，下同），由省级审计机关直接实施或统一组织下级审计机关实施。省级审计机关对审计署负责并报告审计结果。

    第六条 审计署在调查研究的基础上，于每年年底前提出次年授权审计项目安排意见，包括明确授权审计项目安排的指导思想、授权范围或行业、选定被审计单位的原则和要求等。省级审计机关根据授权审计项目安排意见，本着自愿原则，选定审计项目，向审计署提交授权审计项目立项申请书（格式见附件），说明选定的审计项目基本情况，立项理由，审计目标，审计内容、范围和重点，以及审计的组织分工等事项。

    第七条 审计署收到省级审计机关申请授权的文件后，由办公厅统一汇总，进行综合平衡，并征求相关业务司、派出机构意见，形成授权审计项目计划草案，报审计长会议研究审定后，正式下达给省级审计机关执行。

    第八条 授权审计项目计划一经下达，地方审计机关必须确保在当年完成，并在计划规定的期限向审计署报告审计结果。因特殊原因当年无法完成的，应当及时向审计署申请调减计划。

    第九条 省级审计机关统一组织下级审计机关实施授权审计项目时，应当由省级审计机关制发审计工作方案，签发审计通知书，提出审计报告，出具审计移送处理书，作出审计决定。省级审计机关的法制工作机构应当对相关审计文书进行复核，提出复核意见。审计工作方案应当抄报审计署。

    第十条 地方审计机关在实施授权审计项目过程中，应当严格执行审计法、相关审计准则和审计署关于审计质量控制的规定，规范审计行为，确保审计质量。审计查出被审计单位违反国家规定的财政收支、财务收支行为，应当严格依法进行处理处罚。在对违反国家规定的财政收支、财务收支行为的定性和处理处罚上，遇有政策界限不清，或与被审计单位有重大意见分歧的，省级审计机关应当报告审计署，由审计署有关职能机构研究提出意见。

    第十一条 在实施授权审计项目过程中，发现有下列问题之一的，省级审计机关应当以《重要审计情况》及时向审计署报告，由审计署转送有关部门查处，或由审计署以《审计要情》、《重要信息要目》等形式上报： 

   （一）因决策失误、失职渎职、管理不善造成国有资金、资产损失金额较大；

   （二）厅（局）级以上领导干部涉嫌严重违法犯罪，涉案金额较大；

   （三）影响国家重要宏观政策执行的重大问题，涉及金额较大；

   （四）其他性质特别恶劣，金额巨大的严重违法违规问题或案件。

    第十二条 省级审计机关制发授权审计项目的审计报告、审计决定书及审计移送处理书时，应当抄报审计署并抄送审计署有审计管辖权的派出机构。审计终结后，对涉及多个被审计单位的行业性授权审计项目，省级审计机关应当及时汇总审计成果，编制授权审计综合报告报送审计署。

    第十三条 对于未按上述要求报送包括不报送审计文书的审计机关，审计署将视情况作出处理，直至取消其承办授权事项的资格。

    第十四条 授权审计项目的审计档案由省级审计机关统一保存并归档。

    第十五条  授权审计项目可以参加审计署组织的地方优秀审计项目评选。

    第十六条 审计署每年组织对授权审计项目计划执行、项目实施质量、审计成果等情况进行考核和抽查，并通报考核和抽查结果。

    第十七条 在实施授权审计项目过程中，地方审计机关应当严格遵守审计工作纪律和各项廉政规定。发生以审计权力谋取单位和个人私利问题的，审计署暂停对其授权、限期整改并依法依纪作出相应处理。因审计人员失职、渎职等行为造成审计项目重大质量问题的，依法追究有关领导和直接责任人员的责任。

    第十八条 本办法由审计署负责解释。

    第十九条 本办法自发布之日起执行。《中央审计项目授权地方审计机关审计管理办法》（审办发〔2005〕34号）同时废止。

   附件：授权审计项目立项申请书（略）