As a functional department of the Hainan Provincial Government, Hainan Provincial Audit Office shall be in charge of the audit work of Hainan Province under the dual leadership of Hainan Provincial Government and the CNAO. Its major responsibilities include the following:

1.      Carrying out the relevant national policies, guidelines, laws and regulations on audit work, drafting regional audit regulations, working out and implementing provincial policies, regulations, strategic plans and programs with regard to audit work in the province;

2.      Auditing on the budget implementation and other government revenues and expenditures of the provincial government, financial revenues and expenditures of departments, institutions, undertakings and their subordinate units at provincial level, budget implementation and final accounts of the government at the next lower levels;

3.      Auditing assets, liabilities, profits and losses of the state-owned financial institutions;

4.      Exercising supervision through auditing of key construction projects, state-owned enterprises, enterprises with state assets dominating or pre-dominating and enterprises with state assets in the province;

5.      Exercising supervision through auditing of financial revenues and expenditures of the social security fund, public donation funds, environmental protection funds and other relevant funds under the administration of various departments of the Provincial Government or the management of social bodies entrusted by the government;

6.      Exercising supervision through auditing of financial revenues and expenditures of projects financed with aids and loans provided by international organizations and foreign governments;

7.      Exercising supervision through auditing of economic accountabilities of leaders of governments or legal representatives of state-owned enterprises and state-assets controlling enterprises for their terms of office; Dealing with auditees’ appeals against audit decisions made by audit institutions;

8.      Organizing and carrying out the supervision and instruction on internal audit; monitoring audit quality of public audit firms in Hainan province;

9.      Examining and supervising the implementation of state policies, guidelines, laws and regulations of subordinate undertakings, and monitoring their non-profit state-owned asses in cooperation with other competent authorities;

10.  Organizing professional training for auditors in Hainan province and guiding the capacity building of audit staff in Hainan province;