Ningbo Municipal Government Investment Project Audit Approach

Original Language Title: 宁波市政府投资项目审计监督办法

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Ningbo Municipal Government investment project audit approach

    (January 2, 2014, Ningbo Municipal People's Government at the 38th Executive meeting January 24, 2014 Ningbo Municipal People's Government to release as of March 15, 2014, No. 210) first in order to strengthen the auditing of government investment projects, promoting the management of government investment projects, improving performance, in accordance with the People's Republic of China audit law and the People's Republic of China regulations on implementation of the audit law and other relevant laws and regulations, combined with the city's actual, these measures are formulated.

Second government investments in these measures refers to, at all levels of Government, the use of Government funds for fixed asset investment projects.

Government funding refers to the following funds:

(A) the financial budget of the construction funds;

(Ii) included in the budget management of the Special Fund;

(C) financing and the use of bond funds;

(D) loans, grants from international financial organizations and foreign Governments;

(V) transfer, sell, auctions of State-owned assets and their rights from the State-owned assets interest income;

(Vi) land leasing;

    (G) the laws and regulations of other government funds. Article within the administrative area of the city budget or estimates of government investment project implementation, the implementation of the annual budget and the annual accounts, individual project budget, project completion final accounts shall be subject to audit.

    With Government-invested projects directly related to the investigation, design, construction, supervision, delivery units achieved funding for construction projects, their authenticity and validity shall be subject to audit and investigation.

Fourth municipal auditing bodies are the Government investment project audit oversight authorities, in accordance with the financial revenue and expenditure of the Government investment project authenticity, legitimacy and effectiveness of the audit.

In each County (City) area audit institutions are responsible for auditing and supervision of the work of government investment project within the jurisdiction.

    Development and reform, finance, construction, land and natural resources, transportation, water conservancy and supervisory departments according to their respective duties to assist the audit institution to carry out the investment project auditing and supervision of the work of the Government. Fifth of municipal or County (City) audit the audit jurisdiction of the organs of government investment projects, financing of investment projects in accordance with the Government investment affiliation or of State-owned assets supervision and management relationship to be determined.

The County (City) District audit institution to audit jurisdiction is unclear or in dispute, determined by audit authorities.

Government investment projects of more investment from investment or actually have a controlling interest in investment principal jurisdiction; key investment project of the municipal government, audits, by jurisdiction, jurisdiction of the local audit authorities may authorize the project.

    For government investment projects directly related to the design, construction, supply units, such as government investment funds authenticity and legality audit investigations, without the limitation of audit scope.

Sixth audit institutions to implement auditing of government investment projects, organize a legally authorized intermediary agencies, employ personnel with relevant expertise and audit matters involved in the audit.

    Audit institutions to perform their projects the funding necessary for the audit and supervision duty, according to relevant provisions included in the budget at the same level or in the reduction of audit arrangements.

Seventh audit institutions shall, in accordance with the law, regulations and rules and the request of the Government, an audit institution superior to determine annual audit plan and audit scope for government investment projects, and can be determined according to the scale of project investment, auditing practices.

    Audit organ on investment 1 billion yuan above or involved public interests and livelihood of city based facilities, and guarantees sex housing, major government investment project can implementation track audit; on construction duration more long or by multiple single engineering constitute of government investment project can points stage or points project implementation audit; on investment lines relative smaller of project can implementation summary (knot) is audit; on competent sector or units completed of audit work can for checks audit.

Eighth audit institutions should make full use of information technology to carry out auditing of government investment projects, establish and improve the information management platform to improve auditing of government investment project management and efficiency.

    Development and reform, financial sector and related trade authorities should enhance government investment project approval, Informationization level in construction work, and gradually realize the dissemination, Exchange and sharing of information with audit institutions.

Nineth audit institution in accordance with the annual audit plan and determine the scope of audit of government investment project in accordance with the budget estimates, budget implementation and project settlement, final accounts audit supervision.

    Included in the annual audit plan and government investment projects subject to audit, without the completion of audit institutions, summary (node) is the audit, not the final settlement price is final acceptance and formalities. Tenth is not included in the annual audit plan and audit scope for government investment projects, audit, finance, development and reform Department in accordance with the relevant laws and regulations and relevant provisions of the municipal people's Government in their respective areas of responsibility within the regulatory, auditing and audit.

Audit, audit results should inform each other between the relevant departments.

    Social intermediary organizations for government investment project results, verified by the audit authority, the audit authority and other relevant departments shall not repeat audits, audits of the same matter.

11th units perform the audit for government investment projects, mainly include the following:

(A) construction project investment estimation, budgetary estimate and budget implementation and adjustment of budget for the authenticity, legitimacy and compliance;

(B) construction project completion reports, and specifications and project financial statements prepared on the basis of authenticity and validity;

(C) the construction scale and investment control;

(D) construction of availability of funds and fund management, legality, compliance;

(V) impact of unavailability of funds on the construction project;

(Vi) the authenticity and validity of the contract signed and contract compliance, and compliance;

(VII) construction project construction program, the bidding program and its legality, compliance results;

(VIII) the authenticity and legality of the construction project cost;

(I) the authenticity and legality of price settlement;

(J) other financial revenues and expenditures associated with construction projects accounted for authenticity and validity;

(11) the delivery of assets and procedures for authenticity, integrity;

(12) construction project engineering does not work and the authenticity and legality of the use of earmarked investment funds:

(13) on completion of construction project investment benefit evaluation;

(14) the laws, regulations and rules require other matters related to auditing.

    Introduction of construction agent system for government investment projects, during the construction period bear the legal responsibilities of audit units in accordance with the provisions of the preceding paragraph.

12th on the auditing of government investment project construction entity, include the following:

(A) the existence of subcontract or illegal behavior of the subcontract works;

(B) the price settlement is true, compliance and legal:

(C) whether or not pay taxes in accordance with the relevant provisions;

    (D) the laws, regulations and rules require other matters related to auditing.

13th design perform the audit for government investment projects, mainly include the following:

(A) the project fits within permissible limits and standards, engineering economics, rationality;

(B) the design unit of qualification;

(C) the design costs charged situations;

    (D) the laws, regulations and rules require other matters related to auditing.

14th auditing of government investment project management entity, include the following:

(A) supervision of compliance with State regulations and contract requirements;

(B) the supervisory unit qualification;

(C) the supervision costs charged situations;

    (D) the laws, regulations and rules require other matters related to auditing.

15th Government-invested project implementing audit of suppliers of equipment, materials, and includes the following:

(A) whether the equipment, materials and supplies comply with the design requirements;

(B) the price of the equipment, materials and supplies;

    (C) the laws, regulations and rules require other matters related to auditing.

16th article to other units of government investment project implementation audit, includes the following:

(A) contract compliance;

(B) the authenticity and legality of the construction funds for the works;

    (C) the laws, regulations and rules require other matters related to auditing.

    Clause 17th annual completion (AVN) is an audit plan and audit scope for government investment projects, the construction unit shall, within the prescribed period the preparation of final accounts report, provide full completion (AVN) is required to audit information and to completion of the audit report and summary (node) is audited. 18th meet the audit requirements of completion (AVN) is the audit, identified by the audit, the audit institutions should generally notice implementation 90 days from the date of completion of the audit the audit implementation, issued by the settlement results.

Complex circumstances really necessary extension of the audit, issued by the audit plan approved, can be appropriately extended, and will inform the employer concerned; extension of up to three months.

The auditees and other units in the settlement dispute causes could not be completed on schedule, audit institutions can not dispute settlement issued by the first results.

    Included in the annual follow-up audit plan and audit of government investment projects, the construction unit shall be approved or submitted before the start of the project in the project-related information, and implementation of the track audit by the audit institutions organization. 19th audit institutions according to the annual audit plan audit should be 3rd audit notice served to the auditee in advance. The auditees shall timely notify the Government investment project-related construction, exploration, design, supervision, delivery and other units.

Approved by the people's Governments at the corresponding level, audit institutions may direct notice of audit perform the audit.

    The auditees shall, in accordance with audit requirements of the notice, provide information relevant to the project in a timely manner, may not be transferred, concealed, tampered with, falsified or destroyed data.

20th Auditors by reviewing project budget and final accounts and financial accounting information, inventory, check the related property or material, documents relating to the inspection and audit matters, information, check the Agency's findings, to the relevant mainland authorities and personal investigation to conduct the audit. Audit the outcome documents, project settlement of authorities audit institutions shall notify in writing the checks within 10th of checks and signed or sealed by the entities or persons. Units or individuals can check their results to the audit bodies to submit written observations.

    Without justifiable reasons refused to sign, seal, or to submit written observations, regarded as no objection, be records, indicate by the Auditors. Before the 21st audit report audit institutions, it shall seek the views of the audited units.

Audit unit shall, from the date of receiving draft 10th, made written comments fails to submit written observations, regarded as no objection, be records, indicate by the Auditors.

    Audit institutions shall verify the written comments on the auditees, audit report to be necessary to modify or not to accept instructions.

22nd audited of audit institutions on government investment projects should be according to the statutory procedures issued audit reports; acts that violate the regulations of the State financial revenue and expenditure, financial revenue and expenditure, and penalties should be given, within the statutory terms of reference audit decision to the relevant Department in charge of processing, or punishment. Auditing organs in accordance with the audit report, audit decisions and approval of audit reports issued by intermediary organizations, the audited unit should be recognized and implemented.

    Relevant departments of government investment project final financial accounts and when handling the transfer of State-owned assets, audit reports, audit decisions should be handled as evidence.

23rd audit institutions in the audit of the implementation of the following conditions, should be brought to the right organ to handle:

(A) in violation of planning, land, requisition, bidding, environmental protection and other laws, rules and regulations of construction project management;

(B) investigation, design, construction, construction, supervision and other units and individuals do not have the appropriate qualifications, qualifications;

(C) does not provide for effective implementation of project quality management;

    (D) other illicit, delinquent behavior. 24th the audited unit can accept auditing supervision of the rectification, failed to rectification of the problem during the audit, audit institutions shall, within the prescribed period to submit corrective and improvement results.

    Audit institutions shall audit reports and audit within 60 days from the date of service of the decision about implementation of audit reports, checking implementation of audit decision; audited in accordance with audit authority term and calls for the implementation of auditing decisions, auditing organ shall order the execution or the attention of the relevant authorities to assist in the implementation, if still does not perform, apply to a court for mandatory enforcement according to law.

    25th audit institutions shall report each year to the people's Government at the Government investment project findings, and in accordance with the laws, rules and regulations, and to inform the relevant Government Department or to the public audits of government investment projects.

    26th audit organs should strengthen their participation in the auditing of government investment project of social intermediary organizations and professional guidance, supervision and management, found an illegal act, it shall be dealt with according to law.

    The 27th article in the annual audit plan and audit scope for government investment projects, unaudited and without the acceptance formalities, audit authorities can inform or publicize the situation and drew attention to the relevant units of the Department and those responsible for appropriate processing.

28th audit institutions not fulfilling the audit and supervision duty in accordance with these measures, the persons who are directly in charge and other persons directly responsible shall be given administrative sanctions.

Staff involved in the auditing of government investment project in the audit work has one of the following acts, shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated in accordance with law:

(A) disclose State secrets or business secrets of the auditees;

(B) fraud, issuing false audit report;

(C) concealment of violations of financial discipline the auditees;

(D) a bribe, bribery or accept the legitimate interests may not affect the impartial performance of their duties;

(E) knowingly and audited or audit matters and not of interest and result in negative consequences;

(Vi) intentionally delay issue an auditor's report;

(G) to report issue did not seriously investigate and deal with complaints, and report information to the whistle-blower was leaked;

(H) to employ professionals auditing work has yet to fully carry out its oversight responsibilities, causing serious consequences;

    (IX) any other acts in violation of laws and regulations. 29th the measures take effect on March 15, 2014. The national audit scheme of construction project of Ningbo (Ningbo Municipal People's Government, 125th) repealed simultaneously.

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