(Adopted at the 54th ordinary meeting of the People's Government of Shenung, on 22 September 2011, No. 29, of 9 October 2011, by the People's Government Order No. 29 of 9 October 2011, published as from 1 December 2011)

Article 1, in order to enhance audit oversight of government investment construction projects, regulate investment practices and enhance investment effectiveness, develop this approach in line with the provisions of laws, regulations, such as the People's Republic of China Audit Act.

Article II refers to government investment-building projects that are central to government investment and government investment. This includes construction projects using the following funds:

(i) Funding for financial budget arrangements;

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

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

(iv) Grants, grants from international financial organizations and foreign Governments accepted by the Government;

(v) Income from State-owned assets that are transferred, sold, auctioned, etc. to dispose of State assets and their right to operate;

(vi) Income from land;

(vii) Other funds invested by the Government.

Article 3. Audit oversight activities for investment-building projects in the city are applicable.

Article IV. The Government's audit body is the competent authority for the Government's investment-building project audit supervision and is responsible for the audit oversight of government investment construction projects.

The executive branch, such as development and reform, construction, land-based planning, housing, finance, national capital management, environmental protection, water, transport, business, tax, inspection, should be able to carry out audit oversight of government investment-building projects in accordance with their respective responsibilities.

Article 5 Auditing agencies conduct government investment-building projects based on audit jurisdiction, which are financed by sector, district (community) government investment construction projects, or mainly at the municipal level, which are subject to audit supervision by the municipal auditing bodies; investment sources are government investment-building projects at the district, district (market) level or mainly at the district, district (community) level.

The municipal audit bodies can directly audit major government investment-building projects within the audit jurisdiction of the auditing authorities of the district, the district and the city. The audit jurisdiction was contested by the municipal auditor.

Article 6

Article 7. The audit body shall report annually to the current people and to the superior auditing of government investment-building projects.

The audit body may communicate to the relevant government departments or make public the results of the Government's investment-building project.

Article 8. The auditing authority is required to perform the auditing authority of the Government's investment-building project and to entrust social brokering agencies, to hire professional technical personnel, in the current financial budget, which is guaranteed by the Government.

Article 9. The relevant administrations, such as development and reform, finance and construction, should be brought together the annual Government investment construction project plan, investment clearance and government investment construction project approvals.

Article 10. The audit body shall, at the request of the current people's Government, establish annual audit tasks based on the Government's investment-building project plan, prepare the implementation of the annual government investment-building project, which is approved by the Government of the people and report back to the senior audit body.

The annual Government investment-building project audit plan could be adjusted on the basis of actual circumstances and implemented after the approval of the Government of the current people. The audit body shall transmit the annual Government investment construction project audit plan and its adjustments to the relevant administrative authorities and communicate the audit units in a timely manner.

Article 11. The categories of auditor audits of government investment-building projects include: budget performance audits, completion-based audits, performance audits.

The auditing authority should audit the authenticity, legitimacy and effectiveness of the elements related to government investment construction projects in accordance with the audit category.

Article 12. When the auditor implements the Government's investment-building project budget audit, the auditor shall send the following information to the auditor:

(i) The relevant documents approved by the project, the design document, the project estimates, and the calendar adjustment budget documents;

(ii) solicitation documents, contract text relating to project construction;

(iii) Relevant information relating to the construction price in the project management, including the engineering settlement, construction map, engineering measurement, design changes, on-site visas, and the proceedings of the meetings;

(iv) Financial information, such as banking issuance, accounting vouchers, accounting books, accounting statements;

(v) Other information relevant to the project budget implementation audit.

When the auditor implements the completion of the Government investment construction project, the auditor shall send the following information to the auditor:

(i) Information received from the audit of the performance of the budget;

(ii) Accreditation material;

(iii) Contracts relating to construction projects and settlement information;

(iv) Statement of progress and financial statements, statements of work accounts, and other information relating to the income and expenditure of the project;

(v) The completion of the project is based on other information necessary for the audit.

The auditor's audit of the Government's investment-building project should conduct a gradual implementation of performance audits of the quality management of the major construction projects, environmental protection, economic benefits and social benefits.

In implementing the Government's investment-building project performance audit, the auditor should send the following information to the auditor:

(i) The audit of the performance of the budget and the information delivered by the completed completion of the completion of the audit report;

(ii) Environmental impact evaluation and related documentation;

(iii) Project price control documents and relevant information;

(iv) documents and information on procurement technologies, equipment;

(v) Information on economic benefits, social benefits and environmental benefits expected assessment documents;

(vi) Other information relevant to the performance audit.

Article 15. The performance audit of government investment-building projects should be carried out by the auditor; performance audit findings or perceptions should be improved; recommendations should be made in the audit report and submitted performance audit reports to the current people's Government to provide a reference basis for government investment decision-making.

Article 16 allows the auditor to commission an audit of the Government's investment-building projects by a competent social intermediary and the relevant department's internal audit body and to guide its oversight.

The audit body should review the findings of the audit of the social intermediary and the relevant internal audit bodies and present the audit findings report of the audit body.

The audit body found that the findings of the audits of the social intermediary and the internal audit bodies in the sector should be reviewed.

Article 17 Audits of Government investment-building projects should select government-focused investment-building projects and urban infrastructure, secure housing, schools, hospitals, etc., with a focus on tracking their construction and management.

Article 18 implements the Government investment-building project to track the audit, which should inform the auditor in a timely manner of work, material prices, equipment procurement prices, design changes.

The auditor's audit of the Government's investment-building project should form the audit team in accordance with the principles of excellence and adaptation needs, with specific implementation.

Article 20, after the audit of the audit project was carried out, audit reports should be submitted to the auditor for comments received by the auditor; the auditor should receive feedback in writing beyond 10 days from the date of receipt of the audit report, and no objection.

The audit reports submitted by the auditor were contested by the audit team, and the audit team should review the contested portion and make the necessary changes to the audit report in accordance with the verification.

The audit reports submitted by the audit team and written observations by the auditing units should be sent to the audit body.

Article 21, the audit body shall review the audit reports submitted by the Audit Group and the observations made by the auditing units, submit the audit reports after the review of the audit business conference, and require the processing, punishment and audit decisions to be taken; and the need for the transfer of the relevant organs to be transferred to the law.

The audit reports and audit decisions of the audit bodies should be submitted within 60 days of the closure of the audit team and sent to the auditing units, while transmitting the construction unit authorities and other relevant departments.

In making an audit decision or transferring the authority concerned to deal with the decision, the Auditor-General may notify the financial sector and the competent authorities of the auditing units of the procurement of nuclear reductions or the discontinuation of the allocation.

Article 23 shall be communicated by the auditor within 30 days of the date of the audit report and the audit decision to the audit body, which shall report the audit findings and the performance of the decision.

The audit body shall examine the implementation of the audit decisions within 60 days of the date of entry into force of the audit decision.

Over the prescribed period, the auditor refused to implement the audit decision, and the auditing authority should apply to the Government of the people at this level to promote implementation or to apply for enforcement by the People's Court.

Article 24, when a construction contract relating to the Government investment construction project is concluded, should contain the amount of the pending construction price of 15 per cent of the total contract price, which should be audited by the auditor and should also include the audit of the auditor.

The auditing authority conducts an audit supervision of the construction project's performance and the completion of the project, and the results of the audit conducted by the auditing body can serve as a basis for the settlement of the project price.

Article 25 In the Government's investment-building project audit, the auditor found that financial and income- and expenditure violations committed by the State had the right to be stopped; and to put an end to the invalidity, it should be notified of the suspension of payments or the suspension of funds by the financial sector. Payments or disbursements have been made, and the construction units should fully recover funds of violations, which are the prior financial sectors of financial funds.

Article 26, which results in project budget failure and major investment losses due to survey, design unit error, should report on the Government's liability for construction units or project legal persons to be held in accordance with the law, and, in the event of serious circumstances, recommend that the relevant authorities reduce their qualifications or revoke their credentials.

Article 27 provides for the construction of works and the assessment of an advisory body with one of the following acts, and the auditing authority shall recommend the establishment of administrative penalties under the relevant laws, regulations and regulations:

(i) Excluding the scope of the operation provided for in the certificate of qualifications to engage in the construction of the works;

(ii) A deliberate low-cost and high-than-estimated engineering prices;

(iii) Streams of the construction costs;

(iv) Restructuring, renting, transfer of quality certificates;

(v) The preparation of the engineering settlement document, which is higher or less than 5 per cent of the price in accordance with the norms.

In violation of this approach, construction units, which do not reserve or do not fully reserve the remaining construction price, are warned by the auditor and fined by more than 30,000 dollars; have paid engineering prices more than the audit results; have been recovered in part by an audit agency responsible unit; serious consequences have resulted in the administrative disposition by the Government's investment-building project authorities of the responsible personnel and other direct responsibilities.

Article 29 Construction units and construction units shall be responsible for adjusting them in the context of the settlement of the work, and shall be responsible for the duration of the construction units or direct collection.

The construction unit was hiding, hitting the larger amount of work and was treated in accordance with the preceding paragraph and recommended that the relevant departments hold administrative responsibility for the responsible units or those directly responsible.

Article 33 Investments in construction units have been completed, the cost of construction and the concealment of savings funds, and the auditing authority should be tasked with correcting them in accordance with the relevant national provisions and the existing accounting system, and, in the event of a serious nature, it should be recommended that the responsible administration be given.

Article 31 was rejected by the auditor, obstructed the audit or audit of the investigation, which was warned by the auditor to change the order; refused to correct the fine of more than 50,000 dollars; and fines for the direct responsible supervisors and other direct responsibilities, amounting to more than 5,000 dollars. In the opinion of the auditor, administrative disposal should be given to the relevant authorities to make recommendations for disposal.

Article 32 Social intermediary agencies and their staff, falsely reported in government investment-building projects audits, conceals the violations and violations identified in the audit, which are dismissed by the auditor and addressed by the relevant authorities in accordance with the law.

(i) A warning of social brokering institutions that forfeiture the proceeds of the violation may be subject to a fine of more than five times the proceeds of the violation; in the event of a serious nature, it may suspend its operation or revoke its business licence;

(ii) A warning of the staff of the social intermediary bodies; a serious circumstance may suspend their operations or revoke their eligibility certificates;

(iii) The handover of the judiciary is governed by law.

Article 3.13 The auditor has one of the following acts in the audit of the Government's investment-building project, which is governed by the law:

(i) Be aware of the interest of the auditor or the auditing matter without the initiative to avoid and have adverse consequences;

(ii) Solid, bribery or complicity to accept inappropriate interests;

(iii) Concluding the question of the violation of the law of property by the auditor;

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

(v) The issue of the receipt of the complaint reports is not carefully investigated and the disclosure of the information to the author;

(vi) The lack of full compliance with oversight responsibilities for the auditing of professionals employed, resulting in serious consequences;

(vii) Streamlining corruption with the auditor, the professional staff employed and social intermediaries;

(viii) There are other abuses of authority, provocative fraud, and observation.

Article 34 of the auditor's audit of construction projects in which State capital accounts for the position of a controlled unit or dominant enterprise and national cause organizations invest, is implemented in the light of this approach.

Article 55 of this approach is implemented effective 1 December 2011.