Fushun government investment construction project audit approach (December 7, 2012, Fushun city people's Government, the 40th Executive meeting on December 20, 2012, 165th Fushun city people's Government promulgated as of February 1, 2013) first to strengthen the auditing of government investment construction projects, government investment construction project audits, enhance audit quality and effectiveness of government investment construction projects, according to the People's Republic of China audit law and the People's Republic of China implementation of the audit law and other relevant laws and regulations,
This municipality actually, these measures are formulated.
Article II the investment construction project auditing and supervision of the activities of the municipal government, these measures shall apply.
Third Government-invested construction projects in these measures refers to use of funds (or assets) and estimates a total investment over 50%, or 50% of the investment ratio is less than the total investment ratio, but actual control of the Government-owned project construction, operation construction projects.
(A) the level of budget funds; (b) the superior Department special allowance funds; (c) the national debt;
(D) loans from international financial organizations and foreign Governments, the Government's sovereign foreign debt funds;
(E) by way of credit loans or the commitment of the Government to repay the Government funds raised;
(F) Government-issued bonds, lottery tickets and receive various types of grants and contributions;
(VII) other government funds or assets.
Fourth city, County and district people's Government audit authority (hereinafter referred to as audit institutions) Government investment construction project auditing and supervision of administrative departments, is responsible for the auditing of government investment construction project.
Development and reform, financial and supervisory administrative department shall, within their respective mandates, assist the audit institution to do the auditing of government investment construction project.
Major government investment construction project audits, audit institutions may in conjunction with the development and reform, financial and supervisory departments to establish a joint meeting system.
Fifth city to the level above, above this level, or is mainly Government-invested construction projects, the audit institutions are responsible for auditing; the County, district or principal County and district government investment construction projects, by County, district audit institutions for auditing.
Municipal audit institution to audit by the County and district audit institutions for auditing projects.
Sixth audit institutions in accordance with the needs, can engage with the relevant professional knowledge of staff or professional organizations involved in the auditing of government investment construction project.
Audit institutions shall develop relevant work norms, strengthen supervision of hired persons and institutions.
Seventh audit institutions, auditors and employ staff to carry out auditing of government investment construction project shall comply with the objective and the principle of seeking truth from facts, integrity, confidentiality.
Eighth audit institutions to fulfil the requirements for government investment construction project auditing responsibilities, should be included in the budget, be guaranteed by the people's Governments at the corresponding level.
Audit institutions shall not be charged under any name to auditees. Nineth audit institutions are responsible for preparing the annual audit plan of the investment project.
Auditees should be identified in the annual audit plan and audit methods.
Government-invested construction projects after the annual audit plan approved by the level of Government shall be announced to the public and inform the auditee.
Audit institutions should be carried out according to the annual audit plan for Government-invested construction projects audit work.
Have not been included in the annual audit plan for Government-invested construction projects of Government-invested construction projects should be carried out by the audit authority.
Tenth key audit institutions on Government-invested projects, as well as the public interest and the livelihood of urban infrastructure, affordable housing, schools, hospitals and other projects and management of the implementation of the track audit. 11th audit institutions should be implemented on the entire process of tracking audit of construction project investment audit.
The main content of follow-up audit: (a) project approval procedures;
(B) the construction scale and content, standard and budget for compliance with the approval requirements, (iii) projects land acquisition and relocation, exploration, design, supervision, counseling services and other preparatory work related to the authenticity and legality of the funds;
(D) implementation of project bidding;
(V) construction of financial revenue and expenditure of the project as well as the authenticity and legality of use of funds;
(F) project investigation, design, construction, supervision, consultation and other qualification levels and fees;
(VII) implementation of project contract;
(H) the quality of the project management;
(I) the on-site project management and supervision personnel duties;
(J) the project involves site visas, equipment and materials procurement, design changes, and so on.
12th track audit institutions in the audit process, audit of project bidding control price; all aspects of design and construction of construction projects can be the implementation of financial policies, the establishment of internal control system and the implementation of the project and project carried out in control of part of the cost of the project is special and periodic audit, evaluation or audit recommendations.
13th tracking audit of construction project investment, audit institutions may entrust a qualified quality control unit to check the quality.
14th tracking audit of construction project investment, in quantity, material prices, equipment purchase price and design changes during construction cost and impact, auditees shall timely notify the audit institutions.
15th settlement audit of audit institutions, the auditees shall, after completion of project's outlay computation information submitted to the audit authorities within the 30th.
16th article should be audited of audit institutions paid in full within 45 days from the date of project's outlay computation information, settlement audit of individual projects, issued by the auditing results instruments.
17th construction signed investment projects related to the construction contracts with the Government, and shall set forth the settlement 20% reserved prior to the completion of the contract is less than the total price (including quality deposit) with the price. 18th in audited final accounts audit institutions should be prepared after the audit.
Main contents of the audit:
(A) completion of the authenticity and legality of the final report and the final account statement;
(B) the investment control during project construction scale and overall situation, availability of funds and the impact of the construction project;
(C) land acquisition and relocation expenses and management;
(D) construction of the authenticity and legality of use of funds, there is no transfer, embezzlement, misappropriation of funds and illegal fund raising, apportions, charges;
(E) project construction and installation the project accounts, investment accounts, deferred investment expenditures and assessed and the authenticity and legality of other investment expenses;
(Vi) delivered the truthfulness, validity, and completeness of the assets; (VII) projects infrastructure revenue source, authenticity and legality of the allocation, use and (h) the project public works unfinished projects and authenticity of the reserve price.
19th project completion final accounts Audit audit institutions, audit unit shall be paid in full within 45 days from the date of project completion material issued by the auditing results instruments.
20th in audit institutions should conduct follow-up audits, settlement audit or audit carried out on the basis of performance audit of construction project economy, efficiency, results analysis, evaluation and audit recommendations.
Article 21st audit institutions on Government-invested construction projects identified by the annual audit plan audit team of audit-related matters, and Auditor should be 3rd, served a notice of audit to the audit unit in case of special circumstances, approved by the people's Governments at the corresponding level, audit institutions may direct notice of audit perform the audit.
Audit notification should be made clear in the audit and the Government-invested construction projects directly related to the design, construction, supervision, delivery and other project funds unit authenticity and legality of investigation. 22nd auditees should improve government investment construction project and financial accounting information.
(A) the approval document of the project, project basis, operating procedures;
(B) design-the design specifications, construction drawings (including the standard map, the triage involved recording);
(C) complete the tender documents (tender documents, bid or budget control prices, quantities, tenders answering minutes), Loa, winner of the tender documents is a full-service, contract (including technical and commercial standards, comprehensive unit price analysis of construction organization design of tables, and so on);
(D) the project budget units, engineering calculations;
(E) using quotas, requirements and matching the various adjustment in staffing files;
(Vi) b prepared and approved by the employer or technical measures in construction organization design of programmes;
(G) the design, construction and approval of technical specifications;
(VIII) material and equipment market and purchase contract;
(I) approval of the budget;
(J) the audited project accounts or any preparation, approval submitted works statement (construction, owner's signature);
(11) the completed drawing (without the as-built drawings, shall be submitted to the original design and construction plans, construction triage minutes, meeting minutes); (12) design change notice and its accompanying drawings;
(13) the visa form and both parties accepted the claim files;
(14) the Party on engineering quality of the materials and equipment used to identify price list (which is not priced in material and equipment price);
(15) party supplies materials, equipment purchase contracts and statements;
(16) construction of additional contracts or agreements;
(17) the party declared and approved by the management company after the audit of the project schedule, quantities, concealed work records list (18) files relating to price adjustment by engineering cost management Department;
(19) final acceptance of information;
(20) the construction qualification certificate, certificate of charge; (21) other information relevant to the project cost, (22) project accounting and financial information: accounting information (the accounting records, financial statements, bank statements, accounting documents, material ledger and inventory forms and other relevant information);
(23) the major equipment list, including device name, model, manufacturer, quantity, value, order, delivery, acceptance, in and out;
(24) do not need to install the equipment, tools, Office furniture inventories (including name, size, type, value, storage and use of sector);
(25) other information.
23rd audit institutions to conduct audits and investigations of Auditors and audit units should provide true, complete with construction paper and electronic information related to the project, and may not refuse or impede the audit organs in accordance with the audit. 24th Audit Group on government investment construction project implementation subsequent to the audit, audit team audit report should be audited for comments.
The auditees shall from the date of receipt of the audit report for the audit team written feedback in the 10th, beyond the 10th feedback written comments, with no objections. Auditee disagrees with the audit reports to the audit group, the audit team should be reviewed.
The objection is established, audit teams audit reports should be amended.
Group submission of audit reports, audited written comments should be submitted to the audit authorities.
25th audit institutions shall audit group audit reports and audited reviews audited after the business meeting, audit reports and penalties need to be made, and penalties should be made of auditing decisions; need to be transferred to the relevant authority, it shall be transferred.
Audit institution should be made within 60 days from the date of the end of the audit the audit group audit reports and audit decisions, and sent to the auditee, copied to unit authorities and other relevant authorities.
26th the auditees shall audit reports and audit decisions within 30th day of service, the audit report identified problems of rectification and a written report on the implementation of decisions of the audit the audit institution.
Audit institutions shall audit decisions within 60 days after the effective date, checking implementation of auditing decisions.
It exceeds the deadline stipulated, auditees refusal to implement decisions of the audit, audit institutions shall apply for the level shall supervise the implementation, or the people's Court for compulsory execution.
Article 27th auditing organ shall promptly report to the people's Governments at the corresponding level of government investment construction project audit results and audit recommendations, and informed the authorities.
Government investment construction project audit results should be incorporated into the budget execution audit result report.
28th units failing to complete the project approval process, breach of the project approval document, allowed to expand the scale of development, improve architectural decoration and equipment standards and plans for construction engineering, auditing organs should recommend that departments concerned the persons who are directly in charge and other persons directly responsible shall be given administrative sanctions.
Article 29th project budget is due to fault of the survey and design units out of control and significant investment losses, audit organs shall report the people's Governments at the corresponding level entrusted the construction unit shall be investigated for criminal investigation, the liability of design unit in serious cases, it should be recommended that the relevant departments to reduce their level of qualifications or revoke a certificate of qualification.
Article 30th-building units and construction units in engineering balance of accounts of the overcharged amount in, auditing organ shall order the adjusted visa pay projects, shall order the construction deadline to recover or collect directly.
Jerry, false impersonation works, a large amount of construction units, if the circumstances are serious, shall be dealt with in the preceding paragraph, and recommended that the relevant departments against the parties responsible units or administrative responsibility of the persons directly responsible. 31st audit institutions in the audit of Government-invested construction projects and found in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, the power to stop; stop invalid, it shall notify the Finance Department suspended the disbursement or the employer suspended the disbursement of funds.
Has already been disbursed or the disbursement of funds, the construction unit shall fully recover illegal funds, belonging to the funds turned over to the financial sector.
Find accrued, but not payable account, unpaid taxes and auditing organ shall supervise fill gauge, to pay, and processed according to the provisions of relevant laws and regulations.
32nd article violation this approach 17th article provides, units not reserved or not full reserved stay knot engineering price of, by audit organ be warning, and can sentenced 10,000 yuan above 30,000 yuan following fine; has pay engineering price over audit results of, over part by audit organ ordered units be recovered; caused serious consequences of, audit organ should recommends related sector on competent personnel and directly responsibility personnel give administrative sanctions.
33rd article violation this approach 23rd article provides, was audit units provides information not real, and not full, or refused to, and hinder audit of, by audit organ give warning, ordered corrected; refused to corrected of, on was audit units can at 50,000 yuan following of fine, on directly is responsible for of competent personnel and other directly responsibility personnel, can at 20,000 yuan following of fine, audit organ think should give disposition of, to about competent sector, and units proposed give disposition of recommends.
34th audit institutions in the audit of Government-invested construction projects and found not to fall within the statutory mandate of audit institutions deal with problems should be transferred to the relevant evidence to the relevant Department and audit recommendations, the departments concerned should be dealt with according to law, and inform in writing the results of audit organs.
35th Auditors in the audit of government investment construction project of any of the following acts, shall be given administrative sanctions by the relevant authorities: (a) knowingly and auditees interested and not avoid or audit matters, and adverse consequences;
(Ii) bribes, and bribery or seek accept improper interests of; (three) hide was audit units violation financial law, problem of; (four) leaked national secret or was audit units commercial secret of; (five) on accepted complaints reported problem not seriously survey processing, to was whistleblower leaked reported information of; (six) on hired of professionals of audit work not full perform supervision responsibility, caused serious consequences of; (seven) and was audit units, and hired of professionals and the social intermediary institutions collusion fraud of;
(VIII) any other offences such as abuse, malpractice, negligence. 36th these measures come into force February 1, 2013.