To thoroughly implement the important directives of General Secretary Xi Jinping regarding audit rectification work, in accordance with the decisions and arrangements made by the Audit Committee of the CPC Hefei Municipal Committee, as well as the Working Committee and Administrative Committee, and to fully leverage the constructive role of audits in “treating existing problems and preventing future ones,” thereby enhancing the quality and effectiveness of audit rectification efforts, and in accordance with the relevant provisions of the *Audit Law of the People’s Republic of China* and the *Opinions of the General Office of the Hefei Municipal People’s Government on Further Strengthening Audit Rectification Work* (He Zheng Ban [2013] No. 53),the following implementation opinions are hereby put forward to further strengthen audit rectification work:
I. Unify Thinking and Fully Recognize the Importance of Audit Rectification Work
Whether the problems identified through audits can be thoroughly rectified is closely tied to the government’s executive capacity and public credibility. The Working Committee and the Administrative Committee have continuously intensified audit efforts in the Development Zone, striving to establish a long-term mechanism for audit supervision to ensure the quality of audit work. Audit work is not merely about identifying problems; more importantly, it is about resolving them. Audit is the means; rectification is the end.All units must fully recognize the importance and necessity of strengthening audit rectification efforts, continuously enhance their sense of responsibility, strictly implement audit decisions, earnestly adopt audit recommendations, and effectively rectify the problems identified through audits, ensuring that high-quality audit supervision safeguards the high-quality development of the Development Zone.
II. Improve Systems and Solidly Advance Audit Rectification Work
(1) Standardize Basic Requirements for Audit Rectification. Audited units must ensure that rectification proceeds concurrently with the audit and, within 30 days of receiving audit reports and other audit conclusion documents, submit a written report on the status of audit rectification to the Audit Center (see the appendix for the report format). The report shall include the status of implementation of audit decisions, the rectification status of issues identified in the audit report, the adoption status of audit recommendations, the handling of relevant responsible departments and individuals, as well as the reasons for any unresolved issues and further rectification measures and steps.
(2) Improve the Audit Rectification Reporting System. The audit department shall promptly report the results of all audits to the Audit Work Leading Group; based on the deliberations of the Audit Work Leading Group, it shall provide professional guidance on audit rectification to the audited units and may conduct follow-up inspections of the rectification status in conjunction with member units of the Audit Work Leading Group.The audit department shall promptly report the status of audit rectification follow-ups to the Audit Work Leading Group, objectively reflecting the audit rectification measures and outcomes of the audited units; for matters where the audited units have failed to rectify or have not fully rectified, it shall propose further rectification opinions and request the Management Committee to include them in the scope of supervision and inspection.
(3) Improve the audit rectification supervision system. The Working Committee, the Management Committee, and the Audit Work Leading Group shall include the implementation status of instructions regarding audit (investigation) result reports, special reports, and other information in their supervision work items. Key supervision shall be conducted for units with serious violations of discipline and regulations, those that refuse or delay rectification and cause significant impact or losses, as well as those that repeatedly violate regulations despite repeated audits.
(4) Establish and improve the audit rectification coordination mechanism. The audit department shall establish and improve the joint meeting system for audit work. Regarding requests from the audit department for assistance in implementing audit rectifications, all relevant units shall actively provide support and cooperation, handle matters in a timely manner, and notify the audit department in writing. For rectification items of greater complexity requiring the joint participation of multiple functional departments, the audit department shall submit them to the joint meeting for audit work for collective deliberation and resolution, and report the results to the Audit Work Leading Group for approval.
(5) Establish and improve an accountability system for audit rectification. The principal responsible person of the audited unit is the primary person in charge of implementing audit rectification measures. They must effectively oversee the rectification of issues identified in the audit and personally manage and oversee the resolution of major issues.The principal responsible person shall be in charge of implementing corrective measures for issues within their own unit; for issues within subordinate units, the principal responsible person shall supervise the subordinate units to implement corrective measures. The implementation of audit rectification shall be included in the assessment of the principal leading cadres of the audited unit regarding the fulfillment of economic responsibilities and the unit’s performance evaluation. The audit department, in conjunction with relevant functional departments, shall analyze the causes, clarify responsibilities, and implement accountability for issues that have not been rectified on time. Where criminal suspicion exists, the case shall be transferred to judicial authorities for the pursuit of criminal liability in accordance with the law.
(6) Improve the mechanism for utilizing audit rectification results. Relevant departments such as organization and personnel, and state-owned assets management shall use audit results, the status of audit rectification, and the implementation of key audit oversight matters as important reference criteria for evaluating the annual performance appraisal, appointment and removal from office, and rewards and punishments of the principal responsible persons of audited units, as well as for the performance appraisal of leaders of state-owned enterprises. All units shall promptly and earnestly study typical, widespread, and emerging issues revealed by audit results and during the audit rectification process;for areas and positions prone to or with a high incidence of problems, establish and improve key early warning and prevention systems to fundamentally prevent and reduce the occurrence of disciplinary and legal violations; for matters where rectification is particularly difficult due to institutional or systemic reasons, the audit department shall, in conjunction with relevant units, strengthen comprehensive analysis, study and propose solutions, and submit opinions and recommendations to the Working Committee and the Management Committee for review and approval, with the aim of promoting the effective implementation of audit rectification.
III. Strengthen Support Measures to Effectively Enhance the Outcomes of Audit Rectification
(1) Strengthen Leadership and Clarify Responsibilities. Audited units must prioritize audit rectification on their agenda, ensuring a resolute attitude, clear responsibilities, effective measures, thorough rectification, and timely feedback.The principal responsible officials of these units must personally oversee the process, promptly arrange for corrective actions, and guide and supervise the implementation of rectification measures to ensure that corrective work is effectively carried out. For recurring issues that persist despite repeated audits, the root causes must be analyzed, and emphasis must be placed on establishing long-term mechanisms to ensure that power, affairs, and personnel are managed through institutional frameworks.
(2) Conduct Audits in Accordance with the Law and Vigorously Promote Rectification. Audit departments must adhere to the principles of law-based and civilized auditing, improve quality control mechanisms for audit projects, and conduct thorough and in-depth audits in strict accordance with procedures to ensure clear facts, accurate characterizations, appropriate handling, and feasible recommendations.We must engage in in-depth and detailed exchanges of views with audited entities, ensuring that audit opinions and recommendations are targeted and actionable. Audit rectification efforts should be treated as a key means of strengthening audit oversight; we must increase the severity of disciplinary actions and penalties for failure to implement or inadequate implementation of audit rectifications, thereby ensuring the deterrent effect of audit enforcement.
(3) Strengthen coordination to build synergy. Fully leverage the coordinating and supervisory role of the Joint Meeting on Audit Work, strengthen the development of a coordinated mechanism for audit rectification, and further enhance communication and coordination. Ensure information sharing, clear division of responsibilities, fulfillment of respective duties, and categorized follow-up to form a synergistic force in supervising audit rectification and promote the effective implementation of rectification efforts.
