In accordance with the Notice of the General Office of the CPC Provincial Committee and the General Office of the Provincial Government on Printing and Distributing Yichun Reform Plan for County-level City and County Institutions, and the Notice of the Office of the CPC Municipal Committee and the Office of the Municipal Government on Printing and Distributing Yichun Reform Plan for County-level City and County Institutions, the Municipal Audit Bureau is a department of the Municipal Government with the main responsibilities asfollows:

　　(I)Takes charge of the audit work of the city. Conducts audit supervision on the truthfulness, legality and effectiveness of thecity’s financial revenue and financial revenue within the scope of audit supervision as stipulated by the laws and regulations, full-coverage audit on the public funds, state-owned assets, state-owned resources and the fulfillment of financial responsibilities of leading cadres, off-office audit of natural resources and assets on leading cadres and follow-up audit on the implementation of relevant major national, provincial and municipal policies and measures; takes responsibilities for the results of audit and specialized audit surveying and verifying the relevant audit reports of social audit organizations, and urging the rectification of auditedunits.

　　(II)Formulates the local audit draft normative documents, draws up and supervises the implementation of audit regulations and rules; formulates and organizes the implementation of thecity’s audit plan in professional fields; participates in the drafting of thecity’s draft normative documents for local finance and economy and relevant fields; conducts audit evaluation on the matters directly audited, surveyed and verified according to law, makes audit decisions or puts forward auditsuggestions.

　　(III)Submits the audit report on municipal annual budget execution and other fiscal revenues and expenditures to the Municipal Audit Commission; submits the audit finding report on municipal annual budget execution and other fiscal revenues and expenditures to the mayor; submits the audit work report on municipal annual budget execution and other fiscal revenues and expenditures and audit problem rectification report to the Standing Committee of the MunicipalPeople’s Congress; reports the audit and specialized audit surveys and findings on other matters to the CPC Municipal Committee and Municipal Government; announces the audit findings according to law; notifies the relevant departments of the CPC Municipal Committee and municipal state organs, CPC County, County-Level City and District Committees and Governments of audit information and auditfindings.

　　(IV)Directly audits the following matters, issues the audit report and makes audit decisions within the scope of legitimate authority:

　　1.Implementation of relevant major national, provincial and municipal policies andmeasures;

　　2. Municipal budget execution and other fiscal revenues and expenditures, budget execution, draft final accounts and other fiscal revenues and expenditures of municipal departments (including directly controlledunits);

　　3. Budget execution, draft final accounts and other fiscal revenues and expenditures of County, County-Level City and District Governments, central, provincial and municipal funds for transfer payments;

　　4. Fiscal revenues and expenditures of public institutions and social groups using the municipal fiscalfunds;

　　5. Budget execution and final accounts of construction projects invested by and mainly invested by the Municipal Government, fund management and use and construction operation of major municipal public engineeringprojects;

　　6. Thecity’s natural resource management, pollution control, ecological conservation and restoration;

　　7. Domestic and foreign assets, liabilities and profits and losses of municipal state-owned enterprises and financial institutions and enterprises and financial institutions controlled or dominated by provincial state-owned capital, fiscal revenues and expenditures of overseas non-operational organizations of the Municipal Government;

　　8. Fiscal revenues and expenditures of relevant social security funds, social donations and other funds andcapital;

　　9. Assistance and loan projects of international organizations and foreigngovernments;

　　10. Audit matters uniformly organized by the Audit Administration and the Provincial AuditDepartment.

　　11. Other matters as stipulated by the laws andregulations.

　　(V) Conducts economic responsibility audit and natural resource and asset off-office audit on the main leading cadres of section level of the CPC County Committee and Government, and main principals of other units.

　　(VI) Organizes the implementation of specialized audit survey on the execution of national fiscal laws, regulations, rules and policies and macro-control measures, fiscal budget control and state-owned asset management and utilization, and other specific matters in relation to thestate’s fiscal revenues andexpenditures.

　　(VII) Inspects the execution of audit decisions according to law, supervises the rectification of problems identified in the audit, handles the matters in relation to the audited units submitting the audit decisions for administrative review and administrative proceeding or municipal ruling, assists the relevant departments in the investigation and handling of relevant importantcases.

　　(VIII) Guides and supervises internal audit work, verifies the relevant audit reports issued for units classified as objects of audit supervision according to law by the social auditorganizations.

　　(IX) Jointly leads the county, county-level city and district audit bodies with the County, County-Level City and District Governments; leads and supervises the operation of the county, county-level city and district audit bodies according to law, organizes the implementation of specialized audit or audit survey on specific projects by the county, county-level city and district audit bodies, corrects or instructs the county, county-level city and district audit bodies to correct audit decisions in violation of the national regulations; assists in the management of principals of the county, county-level city and district audit bodies as per cadre managementauthority.

　　(X) Organizes international audit exchange and cooperation, guides and promotes the application of information technology in thecity’saudit.

　　(XI) Accomplishes other tasks assigned by the CPC Municipal Committee, Municipal Government and Provincial AuditDepartment.

　　(XII) Functional change. Further improves the audit management system, strengthens thecity’s overall planning of audit work, defines the functional positioning of the county, county-level city and district audit bodies, straightens out internal responsibility relationships, optimizes audit resource allocation, enhances front-line audit forces, and establishes a centralized and unified, full-coverage, leading and effective audit supervision system; optimizes the audit working mechanism, insists on audit improvement via science and technology, improves business processes and working modes, strengthens communication and coordination with relevant departments, fully mobilizes the forces of internal audit and social audit, and enhances the cooperativesupervision.