Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China
Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China
Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China
Order of the President of the People's Republic of China No. 48
February 28, 2006
The Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China, which was adopted at the 20th session of the Standing Committee of the 10th National People's Congress of the People's Republic of China on February 28, 2006, is hereby promulgated and shall come into force as of June 1, 2006.
President of the People's Republic of China, Hu Jintao
Decision of the Standing Committee of the National People's Congress on Amending the Audit Law of the People's Republic of China
(Adopted at the 20th Session of the Standing Committee of the 10th National People's Congress of the People's Republic of China on February 28, 2006)
It is decided at the 20th meeting of the Standing Committee of the 10th National People's Congress of the People's Republic of China to amend the Audit Law of the People's Republic of China as follows:
I. Article 1 shall be amended as: "This Law is formulated in accordance with the Constitution of the People's Republic of China for the purpose of strengthening the audit supervision of the State, maintaining the fiscal and economic order of the State, enhancing the efficiency in using fiscal capital, promoting the building of a clean government and ensuring the sound development of national economy and society."
II. A new paragraph shall be added to Article 3 as Paragraph 2: "An auditing organ shall carry out audit evaluation according to the laws and regulations on fiscal revenues and expenditures and financial revenues and expenditures as well as other relevant provisions of the State, and shall make an audit decision within the scope of its statutory authorities."
III. Article 4 shall be amended as: "The State Council and the local people's government at or above the county level shall annually present to the standing committee of the people's congress at the corresponding level with an audit work report of the auditing organ on budget implementation and other fiscal revenues and expenditures. An audit work report shall give emphasis to the audit of budget implementation. When necessary, the standing committee of the people's congress may make a resolution on the audit work report."
The State Council and the local people's government at or above the county level shall report the conditions on the correction circumstance of the problems pointed out in the audit work report and the handling results to the standing committee of the people's congress at the same level."
IV. Article 10 shall be amended as: "An auditing organ may, according to the requirements for the work and upon approval of the people's government at the same level, establish dispatched offices within its audit jurisdiction."
The dispatched offices shall carry out the audit work according to law based on the strength of the authorization by the auditing organ."
V. A new paragraph shall be added to Article 15 as Paragraph 4: "For the appointment and dismissal of the person in-charge of the local auditing organ at any level, it is necessary to seek the opinions of the auditing organ at the next higher level in advance."
VI. Article 16 shall be amended as: "The auditing organ shall exercise audit supervision over the budget implementation, final settlement of accounts as well as other fiscal revenues and expenditures of all the other departments (including subordinate organs) at the corresponding level and the governments at lower levels."
VII. Article 17 shall be amended as: "The National Audit Office shall, under the leadership of the Premier of the State Council, exercise audit supervision over the implementation of central budget and other fiscal revenues and expenditures, and submit reports on audit results to the Premier of the State Council."
The local auditing organ at any level shall, under the respective leadership of the governor of the province, chairmen of the autonomous region, mayor, prefect, head of the county and head of the district as well as the leadership of the auditing organ at the next higher level, exercise audit supervision over the budget implementation and other fiscal revenues and expenditures of the corresponding level, and submit reports on audit results to the people's government at the corresponding level and the auditing organ at the next higher level."
VIII.
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