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 financial 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 financial 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. Delegated by the Shanghai Municipal People’s Government, provide a comprehensive audit work report and rectification report addressing audit problems concerning the annual budget implementation and other financial 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. Publish audit results to the public in compliance with relevant laws.

3. Carry out audit supervision on the implementation of significant policy measures at both the state and municipal levels.

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

5. Undertake audit supervision on the financial 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 the financial revenues and expenditures of social security funds, housing provident funds, social donation 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, 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 legal audit supervision on overseas assets, liabilities, profits, and losses of enterprises and financial institutions where state-owned capital holds a controlling or dominant position.

11. Conduct economic responsibility audits and position leave (tenure) audits of natural resources assets for leading individuals in municipal Party and government administration, as well as key officials in other entities, in accordance with governing 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 financial revenues and expenditures, including the implementation of financial and economic laws, regulations, rules, policies, and macro-control measures, as well as the management of financial budgets and the use of state-owned assets.

14. Verify the implementation of audit decisions in accordance with the law, supervise the rectification of audit findings, and handle relevant administrative reviews and administrative litigations brought forth by auditees regarding audit decisions or matters referred to in rulings by the municipal government. Assist in collaboration with relevant departments in investigating and prosecuting relevant major cases.

15. Provide guidance and supervision for internal audit work. Review and verify relevant audit reports issued by social audit institutions for entities that are subject to audit or special audit investigations.

16. Lead district-level audit authorities in collaboration with district-level Party committees and district-level governments.

17. Organize scientific research and academic exchanges in the field of audit, facilitate international exchanges and coordination, and arrange professional audit training programs.

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 audit planning in Shanghai, streamline internal responsibility relationships, 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 science and technology in audits, refine business processes, enhance work methodologies, strengthen communication and coordination with relevant departments, fully engage internal audit and social audit forces, and enhance supervision and cooperation.