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Provisions of the CNAO on Management of Audit Offices Dispatched to Departments of the State Council [Expired]
審計署關于駐國務院部門派出機構管理的規定 [失效]
【法寶引證碼】
 
  
  
Provisions of the CNAO on Management of Audit Offices Dispatched to Departments of the State Council
(December 17, 1996 )
 

審計署關于駐國務院部門派出機構管理的規定
(1996年12月17日)

Article 1 These Provisions are formulated in accordance with the Audit Law of the People's Republic of China (hereinafter referred to as the Audit Law) and the Program for Functional Disposition and Establishment of Internal Organizations and Staffing of the CNAO for the purpose of establishing and perfecting management systems for audit offices dispatched to departments of the State Council by the CNAO and reinforce the management thereof.
   第一條 為了建立、健全審計署駐國務院部門派出機構的管理制度,加強管理工作,根據《中華人民共和國審計法》(以下簡稱《審計法》)和國務院批准的《審計署職能配置、內設機構和人員編制方案》,制定本規定。
Article 2 The term "audit offices dispatched to departments of the State Council by the CNAO" mentioned herein refers to the audit offices dispatched by the CNAO to ministries, commissions and administrations of the State Council (hereinafter referred to as audit offices dispatched to departments).
   第二條 本規定所稱審計署駐國務院部門派出機構,是指審計署派駐國務院、委、局等審計機構(以下簡稱駐部門派出機構)。
Article 3 The CNAO may establish its dispatched audit offices in relevant departments and units of the State Council according to its working requirements and with due approval from the State Council. Audit offices dispatched to departments shall conduct their audit according to the law and authorization from the CNAO.
   第三條 審計署根據工作需要,經國務院批准,可以在國務院有關部門和單位設立派出機構。駐部門派出機構根據審計署授權,依法進行審計工作。
Article 4 Audit offices dispatched to departments shall practice the management system of dual leadership by the CNAO and their accommodating departments with the leadership of the CNAO as its essence. The specific stipulations of the above-mentioned management system are as follows:
   第四條 駐部門派出機構按照下列規定,實行審計署和駐在部門雙重領導,以審計署領導為主的管理體制:
(1) Organizational establishment, staffing scale and the number of leading positions of the audit offices dispatched to departments shall be determined by the CNAO while establishment of the internal divisions and sections of such audit offices shall be submitted to the CNAO for review and approval;
 (一)駐部門派出機構的機構設置、人員編制、領導職數由審計署下達,其內部的處、室設置由審計署審批;
(2) Audit offices dispatched to departments shall conduct audit according to authorization from the CNAO and report their work to the CNAO.
 (二)駐部門派出機構根據審計署的授權,進行審計監督,對審計署負責,並報告工作。
Article 5 Funds required by audit offices dispatched to departments for their performance of duties and responsibilities shall be allocated to their accommodating departments by the CNAO through the Ministry of Personnel, the Ministry of Finance and the Administration for Managing Departments of the State Council while office facilities and logistics shall be taken care of by their accommodating departments.
   第五條 駐部門派出機構履行職責所必需的經費,由審計署通過人事部、財政部和國務院機關事務管理局劃撥給駐在部門,辦公設施及後勤保障問題由駐在部門解決。
Article 6 Major responsibilities of audit offices dispatched to departments shall include the following items:
   第六條 駐部門派出機構的主要職責是:
(1) Implementation of audit regulations formulated and audit decisions made by the CNAO;
 (一)執行審計署制定的審計工作規章和作出的審計工作決定;
(2) Auditing revenues and expenditures and value for money of the enterprises and undertakings within the audit jurisdiction determined by the CNAO;
 (二)對審計署確定的審計管轄範圍內的企業、同業單位的財務收支及其經濟效益進行審計監督;
(3) With regard to particular issues which are related to revenues and expenditures and are concerned with inter-sector management of the accommodating departments, audit offices dispatched to departments shall conduct special audit investigations into or organize the concerned internal audit organizations to carry out inter-sector audit for the purpose of producing opinions and recommendations related to inter-sector management of the above mentioned departments;
 (三)對駐在部門的行業管理中與財政、財務收支有關的特定事項,進行專項審計調查或組織內部審計機構進行行業審計等,為部門的行業管理提出意見和建議;
(4) Timely submitting reports to the CNAO on material problems related to relevant audit guidelines and policies as well as new phenomenon and new issues emerging in the course of reform;
......
 (四)對有關審計工作方針、政策的重要問題以及改革中出現的新情況、新問題,應當及時向審計署請示報告;
......



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