(Adopted at the 38th ordinary meeting of the People's Government of New York, 2 January 2014)

Article 1, in order to enhance the audit supervision of Government investment projects, to promote regulatory management of government investment projects, to improve investment performance, to develop this approach in line with the relevant laws, regulations, such as the National People's Republic of China Audit Act and the National People's Republic of China Audit Act.

The Government investment projects described in this approach refer to the fixed-term asset investment project at all levels of the city using government funds.

Government-specific funds refer to the following funds:

(i) Funding for financial budget arrangements;

(ii) Integrate specialized construction funds for financial budget management;

(iii) Government financing and the use of national debt funds;

(iv) International financial organizations and foreign Governments loans, grants;

(v) Income from the transfer, sale, auction of State assets and their right to operate;

(vi) Land-use concessions;

(vii) Other governmental funds provided for by law, regulations.

Article 3. Overall budget or budget estimates for government investment projects in the city's administration, performance of the annual budget and annual accounts, single engineering accounts, completion of the project are governed by law. The Government's investment projects are directly related to survey, design, construction, treasury, and freight forwarding units, which are real, legitimate and legally subject to audit surveys.

Article IV. The municipal audit body is the competent authority for the audit supervision of the Government's investment projects and conducts an audit of the real, legal and effectiveness of the Government's investment projects.

Each district (market) audit body is responsible for audit oversight of government investment projects under the jurisdiction.

Sectors such as development reform, finance, construction, land resources, transport, water, inspection, in accordance with their respective responsibilities, assist the auditor in carrying out audit oversight of government investment projects.

Article 5 District (market) auditing bodies are not clear or controversial in terms of the audit jurisdiction and are determined by municipal audit bodies.

Government investment projects with multiple investment actors are governed by the auditing authority of the subject of a large or substantial share of investment with the authority of the controlled units; the municipal government-focused investment projects are governed by the municipal auditing authority or the auditing authority of the project location.

An audit of the authenticity and legitimacy of government investment project funds was obtained by units directly related to government investment projects without limitations on auditing jurisdiction.

Article 6. The auditor implements the government investment project audit, which may organize social intermediaries with statutory qualifications and engage persons with expertise in audit matters.

The auditing authority is required to perform the audit oversight functions of the project, including in the same-level financial budget or in accordance with the relevant provisions.

Article 7. The audit body shall determine the annual audit project plan and the scope of the Government's investment project, in accordance with the terms of law, regulations, regulations and regulations and the requirements of the current people's Government, the superior audit body, and shall determine the modalities for the audit in accordance with the level of investment of the project.

Major government investment projects, such as investment of more than 1 billion dollars or those involving public interest and civil life, secure housing, can be followed up; government investment projects that are more advanced or composed of multiple single works can be carried out either in a phased or sub-item; accounting for a relatively small amount of investment could be carried out (concluded); clearances completed by the authorities or construction units could be carried out.

Article 8. The audit body shall fully use information to carry out the audit of government investment projects, establish, improve information management platforms and improve the level and efficiency of government investment project audits.

The development reform, the financial sector and the relevant industry authorities should increase the level of information on government investment project approval, construction, and progressively achieve interoperability, exchange and sharing of information with the audit bodies.

Article 9. The auditing authority performs audit oversight of the budget estimates for Government investment projects, budget performance and engineering settlement, completed work-offs, in accordance with the annual audit project plan and the established scope of the audit.

In addition to the annual audit project plan and the government investment projects that fall within the scope of the audit, no final settlement of the engineering receipt and engineering costs shall be carried out without the completion of the completed (concluding) audits by the auditor.

Article 10 is not included in the annual audit project plan and a wide range of government investment projects, which are regulated, audited and reviewed by sectors such as audit, finance, development reform, in accordance with the relevant provisions of the relevant laws, regulations and the municipalities' governments within their respective responsibilities. The audit, the findings of the review shall be communicated to each other between the relevant sectors.

The findings of the audits of government investment projects by social intermediary agencies, which are verified by the auditor, are not subject to repeated audits, clearances of the same matter by the auditor and other relevant departments.

Article 11 audits of government investment project construction units, including, inter alia, the following:

(i) The authenticity, legitimacy and compliance of project-building investment estimates, budget estimates and budget performance and budget estimates adjustments;

(ii) A statement of authenticity and legitimacy based on the construction of the project for the completion of the completion of the project, as well as the statement of the engineering accounts;

(iii) Project construction and overall investment control;

(iv) Financing availability and financial management, legitimacy and compliance;

(v) The impact of unfunded funds on construction projects;

(vi) The authenticity, legitimacy and compliance of the contract and the performance of the contract;

(vii) The construction process, the legitimacy and compliance of tendering procedures and their results;

(viii) The authenticity and legitimacy of the cost of construction projects;

(ix) The authenticity and legitimacy of the work price settlement;

(x) The authenticity and legitimacy of other income and expenditure accounts relating to construction projects;

(xi) The authenticity and integrity of the assets used and their procedures;

(xii) The realness and legitimacy of the construction of the project at the end-of-engineer works and the retention of investment funds:

(xiii) Evaluation of the investment effectiveness of completed construction projects;

(xiv) Other matters requiring audit oversight under laws, regulations and regulations.

The Government's investment projects have been introduced in order to carry out an audit of the generation units responsible for the project's legal personality during the generation.

Article 12. Auditing of government investment project construction units, including, inter alia, the following:

(i) The existence of a transit package or a violation of subcontracting works;

(ii) The authenticity, compliance and legitimacy of the settlement of the construction price:

(iii) Whether the tax is paid in accordance with the relevant provisions;

(iv) Other matters requiring audit oversight under laws, regulations and regulations.

An audit of the Government's investment project design unit is carried out under Article 13, including, inter alia, the following:

(i) The extent and criteria for approval of the engineering design are economic and reasonable;

(ii) The quality of the design unit;

(iii) Cost collection;

(iv) Other matters requiring audit oversight under laws, regulations and regulations.

Article 14.

(i) The performance of the institution is in compliance with national provisions and contract requirements;

(ii) The quality of the institution;

(iii) The collection of fees by the prison;

(iv) Other matters requiring audit oversight under laws, regulations and regulations.

Article 15. Audit of Government investment project equipment, material supplies and equipment, including, inter alia, the following:

(i) The compatibility of equipment, material supplies with design requirements;

(ii) The price of equipment, material supplies;

(iii) Other matters requiring audit oversight under laws, regulations and regulations.

Article 16 conducts audits of other governmental investment projects-related units, including, inter alia, the following:

(i) Implementation of the relevant contract;

(ii) The authenticity and legitimacy of funding for engineering construction;

(iii) Other matters requiring audit oversight under laws, regulations and regulations.

Article 17 incorporates the annual completed (concluded) accounting project plan and the Government investment project within the scope of the audit, which shall prepare the completion of the final accounting statements within the specified time frame, provide the information required for the complete completion (concluding) of the audit and report to the auditor on a timely basis for the completion of the completion (concluding).

Article 18 has completed the completion of the audit conditions (concluded) and the audit body shall generally complete the audit implementation on 90 days from the date of the audit of the performance of the audit as determined by the letter of audit and produce the results of the work settlement. In the light of the complexity of the situation, an extension of the duration of the audit was required, with the approval of the executive branch of the audit plan, which could be extended appropriately and communicated to the construction units concerned; the extension period would not exceed three months.

As a result of the disputed settlement by the auditor with other units, the auditor may preside over the results of the work settlement without the dispute.

In addition to the annual tracking of audit project plans and government investment projects within the scope of the audit, construction units should send relevant information on the approval of the project or the pre-engineering of the project, to be followed up by the auditing agencies.

Article 19 The auditor shall carry out the audit in accordance with the annual audit project plan and shall send an audit letter of credit to the auditing unit by three days in advance. The auditing units should be informed in a timely manner of construction, survey, design, treasury and supply units related to Government investment projects. Upon approval by the Government of the people at this level, the audit body may have a direct audit letter.

The auditing units should provide, in a timely manner, information relating to construction, without diversion, concealment, alteration, forged or destroyed information, as required by the letter of audit.

Article 20, the auditor, through a review of the project budget, accounting information and financial accounting information, inventory, screening of property-related materials, access to documents, information, inspection of the audit findings of the intermediary agencies, conducts audits to relevant units and individuals.

The results of the audit, such as material, engineering settlement, should be checked by the relevant units within 10 days of the date of the written notification by the auditor and be signed by the relevant units, personnel or chapters. The relevant units or individuals may make written observations to the auditor on the findings. Unwarranted late refusal of signature, geming or making written observations shall be considered unobjective and recorded by the auditor.

Article 21, prior to the audit report of the auditor, the opinion of the auditor should be sought in writing. The auditor shall submit written observations within 10 days of the date of receipt of the solicitation; the late submission of written observations shall be seen as no objection and are recorded by the auditor.

The audit body shall verify the written observations made by the auditor and make the necessary changes to the proposed audit reports or statements that are not adopted.

After the audit of Government investment projects, audit reports should be conducted in accordance with the statutory procedures; financial and financial payments violations of national provisions should be treated, punished and subject to audit decisions or advice to relevant authorities within the statutory mandate.

The audit reports, audit decisions, and the audit reports issued by the accredited social intermediary should be endorsed and implemented by the auditor. The audit reports, audit decisions should be used as a basis for processing the financial accounts of the Government's investment projects and the transfer of State assets.

Article 23. The audit body found the following cases in the implementation of the audit and should be brought to the law by the competent organ:

(i) Laws, regulations, regulations and regulations governing construction projects, such as planning, land, collection, tendering and environmental protection;

(ii) Units and individuals, such as survey, design, construction, construction and treasury, do not have the corresponding qualifications and qualifications;

(iii) No effective implementation of the quality of the work, as prescribed;

(iv) Other violations and misconduct.

Article 24 could be restructured by the auditing authority, and the issue of failure to be restructured during the audit period should be reported to the auditor within the prescribed time frame. The auditing authority shall be informed, within 60 days of the date of the audit report and the audit decision, of the implementation of the audit decisions, the inspection of the implementation of the audit decisions, the enforcement of the judgement by the auditor against the time period specified by the auditor and the requirement for the implementation of the audit decision, and the audit body shall be responsible for implementing or bringing to the competent authorities concerned to assist in the implementation, with the delay of implementation and the application of the law to the People's Court of Justice.

Article 25 The audit body shall report annually to the same-ranking people on the results of the Government's investment project audit and, in accordance with the laws, regulations and regulations, inform the relevant branches of the Government or make public the results of the Government's investment project audit.

Article 26 The audit body should strengthen the guidance, supervision and management of social intermediary institutions and professionals involved in the audit of government investment projects, and identify violations and should be addressed in a timely manner by law.

Article 27 provides for the inclusion of government investment projects in the annual audit project plan and in the scope of the audit, without auditing, and the auditor may communicate or make the relevant information available to the society and bring the relevant sector to the same treatment in accordance with the law.

Article 28 does not carry out the audit oversight duties under this approach, and administrative disposition is given to the competent and other direct responsible personnel who are directly responsible.

A staff member participating in the Government investment project audited one of the following acts in the auditing exercise, subject to administrative disposition by law, constituting an offence and holding criminal liability by law:

(i) Disclosure of State secrets or commercial secrets of the auditor;

(ii) Arrogance and false audit reports;

(iii) Concluding violations of the law by the auditor;

(iv) Solid, bribeed or accepted benefits that may affect fair performance;

(v) To know that there are interesting relationships with the auditor or auditing matters without the initiative to avoid and produce negative consequences;

(vi) A deliberate delay in the issuance of audit reports;

(vii) Discussing the receipt of the complaint reports without serious investigation and disclosure of the information to the author;

(viii) Unfulfilled oversight responsibilities for the auditing of professionals employed, with grave consequences;

(ix) There are other violations of laws, regulations.

Article 29 of this approach is implemented effective 15 March 2014. An audit of the construction of the project in the city of Nipongo (Public People's Government Order No. 125).