Shanghai Municipal Audit Bureauis a municipal government department in charge of audit work in Shanghai.

Shanghai Municipal Committee Audit Commission Office of the Communist Party of China is located in Shanghai Municipal Audit Bureau.

Main responsibilities of Shanghai Municipal Audit Bureau:

(I) Take charge of audit work in Shanghai. Conduct audit and supervision for truthfulness, legality and effectiveness of local public financial revenues and expenditures and other revenues and expenditures within audit supervision scope stipulated by laws and regulations, make full-coverage audit of public funds, state-owned assets, state-owned resources and economic responsibilities implementation of leading persons, implement position leave (tenure) audit of natural resources assets for leading persons, conduct follow-up audit on implementation of major relevant policy measures in the state and Shanghai. Bear responsibilities for results of audit reports related to audit, special audit investigation and for verification of audit results of social audit institutions, and be responsible for supervising rectification results of the audited entities. Coordinate with National Audit Office and participate in relevant audit projects organized by National Audit Office.

(II) Enforce laws, regulations, rules, guidelines and policies related to audit work. Study and draft local laws and regulations, rules related to audit work, draft audit work policies, development plans and annual audit project plans, formulate professional audit work plans, and organize implementation. Participate in drafting of local laws and regulations, rules and policies in relation to finance and economy. Conduct audit assessment and make audit decisions or audit recommendations according to laws for issues identified in direct audit, investigation and verification.

(III) Submit an audit report onannual budget implementation and other public financial revenues and expenditures at the corresponding level to Shanghai Municipal Committee Audit Commission. Submit an audit report on annual budget implementation and other public financial revenues and expenditures at the corresponding level to Shanghai Municipal People's Government and National Audit Office. Delegated by Shanghai Municipal People's Government, submit an audit work report and rectification report of audit problems on annual budget implementation at the corresponding level and other public finance revenues and expenditures to Standing Committee of Shanghai Municipal People’s Congress. Report investigation and results of other issues related to audit and special audit to Shanghai Municipal Party Committee, Shanghai Municipal People's Government. Publish audit results to the public according to laws. Report audit situations and audit results to relevant departments of Shanghai Municipal Party Committee and Shanghai Municipal People's Government, district Party committee and district government.

(IV) Conduct audit supervision on implementation of major relevant policy measures of the state and municipal level.

(V) Conduct audit supervision on budget implementation and actual budget drafts and other public financial revenues and expenditures at the corresponding level. Conduct audit supervision on budget implementation, final accounts drafts and other public finance revenues and expenditures to various departments (including directly affiliated institutions) at the corresponding level and district-level governments.

(VI) Conduct audit supervision on financial revenues and expenditures of municipal-level public institutions and social organizations financed by public funds.

(VII) Conduct audit supervision on assets, liabilities, profits and losses of municipal-level state-owned monetary institutions and monetary institutions that state-owned capital holds or controls shares or holds a leading post.

(VIII) Conduct audit supervision on financial revenues and expenditures of social security funds, housing provident funds, social donation funds and other relevant funds and capitals managed by departments of Shanghai Municipal People's Government and other entities delegated by Shanghai Municipal People's Government and its relevant departments.

(IX) Conduct audit supervision on management of natural resources, prevention and control of pollution, ecological conservation and restoration.

(X) Conduct audit supervision on assets, liabilities, profits and losses of municipal-level state-owned enterprises and enterprises that state-owned capital takes controlling or dominant position.

(XI) Conduct audit supervision on international organizations and foreign government aid and loan projects in accordance with authorization of National Audit Office. Conduct audit supervision on overseas assets, liabilities, profits and losses of municipal-level state-owned enterprises and monetary institutions in accordance with the law. Conduct audit supervision by law on overseas assets, liabilities, profits and losses of enterprises and monetary institutions that state-owned capital takes controlling or dominant position.

(XII) Organize, guide and coordinate accountability audit work in Shanghai., Implement economic responsibilities audit and position leave (tenure) audit of natural resources assets for leading persons of municipal Party and government administration and main principals in other entities according to regulations.

(XIII) Conduct audit supervision on budget implementation and actual budget of construction projects fully and mainly invested by governments at the corresponding level. Conduct audit supervision on funds management and use as well as construction and operation of major public works projects.

(XIV) Organize and implement special audit investigations on specific issues related to public financial revenues and expenditures, such as implementation of finance and economics laws, regulations, rules, policies and macro-control measures, public finance budget management and state-owned asset management and use.

(XV) Check implementation of audit decisions in accordance with the law, supervise rectification of audit findings; handle by law relevant matters of administrative reconsideration and administrative litigation raised by auditees for audit decisions, or issues referred to in municipal government ruling. Assist in cooperating with relevant departments to investigate and prosecute major relevant cases.

(XVI) Guide and supervise internal audit work, examine and verify relevant audit reports issued by social audit institutions for entities that are subject to audit supervision objects according to law.

(XVII) Lead district audit authorities in cooperation with district Party committee and district government. Lead and supervise business of district audit authorities, organize district audit authoritiesto implement special audits or audit investigations of specific projects, rectify or instruct district audit authorities to rectify audit decisions for breach of the state regulations. Assist principals of district audit authorities in management in accordance with corresponding management authority of cadres.

(XVIII) To organize audit research and related academic exchanges, conduct international exchanges and coordination in the field of audit. Organize audit professional training.

(XIX) To fulfill other tasks assigned by the municipal Party committee and municipal government.

(XX) Functional transformations. Strengthen overall audit work in Shanghai, rationalize internal responsibility relationship, optimize allocation of audit resources, and build a centralized, unified, comprehensive, authoritative and efficient audit and supervision system. Optimize audit work mechanism, adhere to strengthening audit by science and technology, perfect business processes, improve work methods, strengthen communication and coordination with relevant departments, call internal audit and social audit forces into full action, and enhance supervision and cooperation.