1. With the approval of the person in charge of the auditing organ of the people's government at or above the county level, the auditing organ of the Municipal Audit Bureau has the right to inquire about the accounts of the audited units in financial institutions. Audit institutions have evidence to prove that the audited entity stores public funds in the name of an individual, and with the approval of the principal responsible person of the audit institution of the people's government at or above the county level, they have the right to inquire about the funds stored by the audited entity in the name of an individual.

2. The director of the county audit bureau is the section chief, responsible for the audit supervision of local government departments and all enterprises and institutions. Any manager needs to follow the principle of consistency of power and responsibility. Public power is to better protect private rights. The greater the power, the greater the responsibility.