The Shanghai Municipal Audit Bureau is a constituent body of the Shanghai Municipal People’s Government that oversees the audit work.

Main responsibilities are as follows:

1. Ensure the implementation of laws, regulations, rules, guidelines, and policies pertaining to audit work.

2. Prepare and submit an audit report on the annual budget implementation, as well as other revenues and expenditures at the corresponding level, to the Audit Committee of the CPC Shanghai Municipal Committee. Present an audit result report on the annual budget implementation and other revenues and expenditures at the corresponding level to the Shanghai Municipal People’s Government and the National Audit Office of the People’s Republic of China. As delegated by the Shanghai Municipal People’s Government, provide a comprehensive audit work report and rectification report addressing problems found in audits concerning the annual budget implementation and other revenues and expenditures at the corresponding level to the Standing Committee of the Shanghai Municipal People’s Congress. Report the findings of audits and special audit investigations on other matters, along with their respective results, to the CPC Shanghai Municipal Committee and the Shanghai Municipal People’s Government. Release audit results to the public in compliance with relevant laws.

3. Carry out audit supervision on the implementation of major national and municipal policies and measures.

4. Perform audit supervision on budget implementation, final account drafts, and other revenues and expenditures at the corresponding level. Conduct audit oversight on budget implementation, final account drafts, and other revenues and expenditures of departments (including directly affiliated institutions) at the corresponding level, as well as district-level governments.

5. Undertake audit supervision on the revenues and expenditures of public institutions at the municipal level and social organizations funded by public funds.

6. Conduct audit supervision on the assets, liabilities, profits, and losses of State-owned financial institutions at the municipal level, as well as financial institutions where State-owned capital holds a controlling or dominant position.

7. Conduct audit supervision on revenues and expenditures of social security funds, housing provident funds, donated funds, and other relevant funds and capital managed by departments of the Shanghai Municipal People’s Government, as well as entities delegated by the Shanghai Municipal People’s Government and its relevant departments.

8. Carry out audit supervision on the management of natural resources, pollution prevention and control, as well as ecological conservation and restoration.

9. Perform audit supervision on the assets, liabilities, profits, and losses of municipal-level State-owned enterprises and enterprises where State-owned capital holds a controlling or dominant position.

10. Undertake audit supervision on aid and loan projects from international organizations and foreign governments, as authorized by the National Audit Office. Conduct audit supervision on overseas assets, liabilities, profits, and losses of municipal-level State-owned enterprises and financial institutions in accordance with applicable laws. Conduct audit supervision on overseas assets, liabilities, profits, and losses of enterprises and financial institutions where State-owned capital holds a controlling or dominant position according to laws.

11. Conduct economic responsibility audits and position leave (tenure) audits of natural resources assets for leading municipal Party and government officials, as well as officials holding principal posts in other entities, in accordance with relevant rules.

12. Perform audit supervision on budget implementation and final accounts of construction projects that are fully or primarily funded by corresponding-level governments.

13. Organize and execute special audit investigations on specific issues related to revenues and expenditures, including the implementation of financial and economic laws, regulations, rules, policies, and macro-control measures, the management of fiscal budgets, as well as the management and use of State-owned assets.

14. Oversee the implementation of audit decisions in accordance with the law, supervise the rectification of problems found in audits, and handle relevant matters brought forth by auditees for administrative reviews, administrative litigations or municipal government arbitration regarding audit decisions. Assist and collaborate with relevant departments in investigating and prosecuting relevant major cases.

15. Guide and supervise internal audit work. Review and verify relevant audit reports issued by private audit institutions for entities that are subject to audit or special audit investigations.

16. Oversee district-level audit authorities in collaboration with Party committees and governments at the district level.

17. Carry out scientific research and academic exchanges in the field of audit, facilitate international exchanges and cooperation, and offer professional training programs on auditing.

18. Fulfill any additional tasks assigned by the CPC Shanghai Municipal Committee and the Shanghai Municipal People’s Government.

19. Undertake the transformation of functions. Enhance comprehensive planning for audit work in Shanghai, streamline responsibilities and relationships of internal sections, optimize the allocation of audit resources, and establish a centralized, unified, comprehensive, authoritative, and efficient audit supervision system. Improve the audit work mechanism, prioritize the application of scientific and technological achievements in audits, refine auditing processes, enhance work style, strengthen communication and coordination with relevant departments, and fully mobilize internal and private audit workforces, to enhance synergy for supervision.