Xiamen municipal government investment construction project budget and final accounts management
(November 19, 2012, Xiamen City people's Government Executive meeting of the 14th December 3, 2012, Xiamen City people's Government announced the 150th since February 1, 2013) Chapter I General provisions
First to strengthen the financial investment construction project budget and final accounts management, control spending on construction projects, improve the efficiency of Fund utilization, according to the People's Republic of China Law on budget and other laws and regulations, combined with the city's actual, these measures are formulated.
Second financial investment and financing projects in these measures (hereinafter the project) is approved by the Government departments or projects, all or part of the funds by the financial budget and financing method of financing and reimbursement of capital construction projects required by the financial and manpower arrangement.
Article city construction project financing, auditing of the budget and final account audit, supervision and management of the application of this approach.
Fourth construction project budget and final account management should follow the schedule, risk control, efficiency principle of priority, earmarked, a clean and efficient.
Fifth of municipal and district financial departments in accordance with the Division of responsibilities of construction project budget and final account graded management.
City and district financial Department's auditing Agency, under the authority of finance, responsible for the management work of construction project budget and final account.
Development and reform, construction, auditing, monitoring and other relevant departments according to their respective duties, in collaboration with related work of construction project budget and final account management.
Sixth based on the budget and final account audit of construction project including:
(A) the relevant laws, rules, regulations and regulatory documents;
(B) construction project approval documents, drawings, contract and construction management of documents and other materials;
(C) national, provincial and Municipal Government promulgated standards, quotas and technical specifications;
(D) other relevant evidence.
Chapter II financing
Seventh funding construction projects include:
(A) the financial budget funding at the same level;
(B) with the approval of financing and funding requirements by the financial arrangement to repay funds, including bank financing, trust documents, the central local government bonds, loans from national debt, foreign loans and other borrowed funds approved by the Government;
(C) the superior financial allocations;
(D) community Endowment Fund;
(E) the employer self-funded;
(Vi) other funds.
Eighth when construction projects, the construction unit shall implement the project funding. Nineth construction project budget estimates should be prepared by the construction law and submitted to the approval of the development and reform Department.
Approved construction project budget estimates were prepared based on.
Article tenth project funding required by the fiscal budget, the construction unit shall be in accordance with the annual funding requirements the preparation of annual budgets for construction projects, after review by government departments included in the budget, and report to the authority for approval.
Approved budget of the project needs to be adjusted, the construction unit shall be adjusted according to the budget the relevant procedures. 11th construction project funds by financing method of financing and funds needed by the financial and manpower arrangements, should be approved by the development and reform, the financial sector.
Without approval, the construction unit shall not be raised.
According to the actual situation of the financial sector, and identify sources of financing, debt interest rates, debt period, withdrawals, drawing time.
Chapter budget review
12th construction project investment budget controls audit should be carried out.
Construction project tendering or Government procurement, the construction unit shall prepare a project budget and submit financial audit of the financial sector or its authorized institution, and submit the municipal construction administrative departments.
13th units ' construction project budget submitted to the audit include:
(A) construction project approval documents;
(B) preliminary design budgetary estimate of construction project approval documents;
(C) construction project construction drawing design documents, budget, Bill of quantities and the computing books, contracts and other documents relating to the review of the budget.
Article 14th budget audit of construction projects include:
(A) construction project and its budget for approval by the authorities;
(B) budget reasonably in control of construction project within the budget;
(C) the calculation of the construction project, the integrated unit price and charging is accurate, the price is reasonable;
(Iv) ordering of materials, equipment prices are reasonable;
(V) design changes, construction projects and the unit works in response to, the relevant approval procedures are complete;
(Vi) other matters requiring approval.
15th construction project budget review should be conducted in accordance with the following procedure: (A) declare inadmissible.
Received after submitting review materials, materials, should accept the notice issued on the spot; materials are incomplete, one-time written notice to the employer should be corrected in a timely manner. (B) a preliminary review.
Develop audit programs, organize preliminary review; check preliminary review and construction unit, comments on the employer a written reply. (C) issue a conclusion.
According to the trial results and the check issued by the construction project budget audit conclusion; budget audit found problems in construction projects, advice and recommendations to the relevant departments and units. (D) feedback.
Employer disagrees with the audit conclusions shall be from the date of receipt of the audit conclusion submitted written observations within the 10th; the financial sector or its authorized financial audit institutions shall receive the employer in writing within 7 working days of written replies.
16th the financial sector or its authorized financial audit institutions shall, within 20 working days from the date of acceptance, issued by project budget audit conclusions. Article 17th budget audit conclusions should be identified construction projects as investment, signed engineering contracts, bidding and Government procurement, handling projects (loans), settlement and implementation of the project fund supervision of construction projects based on.
Control ceiling on tendering for construction projects shall not exceed the approved project investment budget. Article 18th after the investment budget of construction projects approved, construction without changing the content, standards and size.
Needed adjustments and approval shall be in accordance with the relevant provisions.
Fourth chapter accounts auditing
19th construction project should be in accordance with these measures article 15th program audits on the accounts.
Reviews include a settlement and final financial accounts audits on the accounts.
Article 20th employer submit audited construction project settlement package includes:
(A) construction project completion chart, statement, engineering quantity list and account book, final acceptance certificates, contracts, bid and bid documents;
(B) construction site visa, concealed work record, design changes, approval documents and settlement relating to the audit file.
21st construction project settlement verification include:
(A) construction project-related procedures are complete;
(B) accounting control of construction project within the budget;
(C) the calculation of the volume of construction work performed at construction projects, integrated unit price and charging as well as materials and equipment pricing are accurate and reasonable;
(D) design change, Visa, concealed work record with the actual facts, adequacy and approval procedures;
(E) other matters requiring approval.
22nd the construction unit shall within 90 days after the acceptance of construction project preparation of construction project settlement and report financial audit of the financial sector or its authorized institution.
The financial sector or its authorized financial audit office shall within 30 working days from the date of receipt, issued by the construction project settlement verification conclusion.
23rd construction project settlement verification conclusions should be handled as price settlement, costs associated with clearing, construction project final liquidation, based on final financial accounts of construction projects.
24th construction units shall receive the financial sector or its authorized financial audit Agency construction project settlement verification within 60 days from the date of the conclusion of the preparation of final financial accounts and submit audit.
25th construction units upon completion of the audit of the financial accounts include:
(A) the final financial accounts manual, project summary, final financial accounts table with the final financial accounts, such as a review of relevant documents;
(B) construction project settlement verification conclusions;
(C) construction project balance confirmation letter, financial documents and books.
Article 26th final financial accounts audit of construction projects include:
(A) is in accordance with the approved budget for the implementation of construction projects, improved building standards and going to scale;
(B) major design changes, and approval procedures are complete;
(C) construction project indirect costs, management costs referred to in accordance with the relevant provisions, the procedure is complete;
(D) verification of construction projects from planning to completion and delivery of the full cost of total settlement cost of approving construction projects, verification of construction project financing, capital and capital balances, verify construction projects and investment income balance of the lump sum funding;
(E) other matters requiring approval.
27th the financial sector or its authorized financial audit institution should be issued within 30 working days from the date of acceptance of construction project completion and final financial reports.
Construction project completion and final financial reports issued by the financial audit agency authorized by the financial sector, the financial sector should receive a financial report on the accounts of the construction project within 7 working days after to the construction project completion and approval of the financial accounts.
28th Finance Department or the approval of the financial report on the accounts of the construction project should assets as a construction project delivery and verification of construction project investment basis.
29th the construction unit shall in accordance with the financial sector issued or approved construction project completion and final financial reports, timely project final liquidation of funds paid balances of funds, verification expenses, transfer of assets or the formation of fixed assets.
Fifth chapter oversight and accountability
30th financial departments should strengthen the construction of project financing, budget, settlement, final financial accounts of day-to-day supervision and special inspections, timely manner to the relevant departments and units of feedback problems discovered in the inspection and to put forward opinions and suggestions.
31st development and reform authorities, supervisory organs shall, in accordance with the relevant regulations, organization construction project post-evaluation work carried out.
Auditing organs in accordance with the special audit of project funds.
32nd construction units of any of the following acts, municipal and district shall order the rectification of the financial sector, and may suspend or stop allocating funds for building projects and construction management fees:
(A) is not in accordance with the provisions of building item budget review, settlement audit and final financial accounts audited;
(B) without changing the content, improve standards, enlarge the scale of investment of construction project;
(C) no end of liquidation funds for construction projects in accordance with this approach, and turned over to the completed transfer of surplus funds to write off expenses, capital.
Construction personnel and other persons who are directly in charge of agents of the State, shall be subject to administrative sanctions.
Article 33rd financial departments should strengthen the management of financial audit Agency, monitor its performance budget and final account audit of construction project duties according to law. 34th article of any units or individuals found that construction projects budget and final account audit staff in project budget and final account management activities there is negligence, abuse, favoritism, bribes and other illegal acts, right to their unit, report to the higher administrative authority or the monitoring authority, complaints.
Relevant departments and units should be dealt with according to law in a timely manner.
The sixth chapter supplementary articles
Article 35th due to natural disasters and other force majeure events implemented by emergency construction projects and construction projects involving State security and secrets, otherwise provided by laws and regulations, from its provisions. 36th these measures come into force February 1, 2013. October 15, 1997 issued by the Xiamen City people's Government of the financial investment and financing, Xiamen City construction engineering budget and final account audit of interim measures for the administration of the project (Mansion House (1997) comprehensive 132th) repealed simultaneously.