Shenyang municipal government investment construction project auditing supervision
(September 22, 2011, Shenyang city people's Government, the 54th Executive meeting on October 9, 2011, Shenyang city people's Government released 29th come into force December 1, 2011) first in order to strengthen the audit of Government-invested construction projects and standardizing investment behavior, improve investment efficiency, in accordance with the People's Republic of China audit provisions of the Act and other laws and regulations, combined with the city's actual, these measures are formulated. The second Government-invested construction projects in these measures refers to the Government investment and government investment of construction project.
Including the use of funds for the construction of the following projects:
(A) the financial budget of the construction funds;
(Ii) included in the budget management of the Special Fund;
(C) financing and bond funds;
(D) through the Government's acceptance of international financial organizations and foreign government loans or grants;
(V) transfer, sell, auction sale of State-owned assets and their rights from the State-owned assets, such as equity income;
(Vi) land revenue;
(VII) other government funds.
The third article of the investment construction project auditing and supervision of the activities of the municipal government, these measures shall apply.
Fourth municipal, district and County (City) Government audit institutions on government investment construction project auditing and supervision departments, is responsible for the auditing of government investment construction project work.
Development and reform, construction and territorial planning, real estate, finance, State assets management, environmental protection, water conservancy, transportation, industry and commerce, taxation, monitoring the administrative departments shall, in accordance with their respective responsibilities, to prepare for government investment construction project auditing and supervision work.
Fifth article audit organ according to audit jurisdiction permission carried out government investment construction project audit, investment source is City this level of or main is City this level of government investment construction project, by city audit organ implementation audit supervision; investment source is district, and County (City) level of or main is district, and County (City) level of government investment construction project, by district, and County (City) audit organ implementation audit supervision. City audit institutions can direct the audit area, County (City) audit of audit institutions within the jurisdiction of a major Government-invested construction projects.
Of objection to jurisdiction, jurisdiction determined by the city audit authority.
Sixth construction, survey, design, construction, supervision, purchasing, supplies, construction, consulting services and other units and Government-invested construction projects directly related to the financial revenue and expenditure, shall be subject to auditing by the auditing departments.
Seventh audit institutions should be annually to the local government and the superior audit report audit of the Government-invested construction projects.
Audit institutions can contribute to the relevant Government Department or to the public audits of government investment construction project.
Article eighth audit terms of reference audit institutions on government investment construction project requirements and entrusted the social intermediary institutions, recruitment of professional and technical personnel costs, included in the financial budgets, be guaranteed by the people's Governments at the corresponding level.
Article development and reform, finance, construction and other related administrations should be Government-invested construction projects planned for the year, approval of investment and government investment construction project approval CC audit organs at the same level.
Tenth audit institutions shall, in accordance with the requirements of the people's Governments at the corresponding level, according to the annual audit of the Government-invested construction projects plan identifies tasks and prepare annual audit plans for Government-invested construction projects reported that the people's Governments at the corresponding level for approval, and report by the audit authority for the record. Annual audit plan for government investment construction projects, can be adjusted according to the actual situation, the people's Governments at the corresponding level for approval.
Auditing bodies annual audit plan for government investment projects should be copied to the relevant administrative departments and adjustments, and inform the auditee.
11th audited of audit institutions on government investment construction project categories include: budget execution audit, completion final accounts audit and performance audit.
Categories of audit organs shall, in accordance with the Audit audit of government investment construction project related content authenticity, legitimacy and effectiveness.
12th audit institutions to implement Government-invested construction projects budget execution audit, auditees shall audit institutions shall submit the following information:
(A) the approved construction documents, design files, project budget and the previous budget document;
(B) projects relating to the investigation, design, construction, construction and supervision of bidding documents, contract documents;
(C) involved in the management of the construction cost of the project-related information, including the statement, construction, engineering, measurement, design changes, visa and related meeting minutes;
(D) the bank account information, accounting vouchers, account books, financial statements and other financial information;
(V) other information associated with the project budget execution audit.
13th audit institutions on government investment construction project completion final accounts audit, auditees shall audit institutions shall submit the following information:
(A) audit of the implementation of the budget submitted to the information;
(B) completion and acceptance of information;
(C) construction contracts and billing information related to the project;
(D) from the date of project progress reports and financial statements, the budget of the project reports, and other information relevant to the financial revenue and expenditure;
(E) project completion final accounts audit other information required.
14th audit institutions on government investment construction project audits, should be a gradual shift of major construction projects construction quality management, environmental protection, economic and social benefits of performance audits.
Audit institutions on government investment construction project performance audit, auditees shall audit institutions shall submit the following information:
(A) audit of the implementation of the budget and final accounts audit report information;
(B) the environmental impact assessment report and related documents;
(C) the cost control in the project file and related information;
(D) the procurement documents and information technologies, equipment;
(E) economic, social and environmental benefits expected assessment documents;
(F) other information associated with the performance audit.
15th performance of audit institutions on government investment construction project audit Audit audit and evaluation matters should be; performance audit found problems or that it should be improved, and should suggest improvements in the audit report, and submit audit reports to the people's Governments at the corresponding level, and provide reference for government decisions.
16th audit institutions may be entrusted with the statutory qualification of social intermediary agencies internal audit bodies and the relevant departments of government investment construction project auditing and its supervision.
Audit institution should be the social intermediary institutions and departments concerned issued by the internal audit Audit audit results, submit an audit report audit institutions.
Audit organs discovered social intermediary organizations and departmental internal audit findings mistaken and should be reviewed.
17th audit institutions on government investment construction project audits, make sure key government-invested construction projects and related to public interests and the livelihood of urban infrastructure, affordable housing, schools, hospitals and other projects have focused on the construction and management of the implementation of the track audit.
Article 18th tracking audit of construction project investment, affecting the amount of engineering construction cost, material prices, equipment procurement, design changes and other prices, the construction unit shall notify the audit institutions.
19th audit institutions on government investment construction project audits, shall be composed in accordance with the principles of lean and efficient, adapt to the needs of the audit team, implementation of audit work.
20th group of Auditors audit project audit, audit reports should be served on the auditee comments; the auditees shall from the date of receipt of the audit reports in the 10th, written feedback comments, beyond the 10th feedback written comments, with no objections.
Auditee disagrees with the audit report for the audit group, disagrees with the audit teams should be part of the review, according to verified audit report for necessary amendments.
Audit team the audit reports and audited the written comments should be submitted to the auditing authorities.
21st 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 to audit reports and audit decisions should be made within 60 days from the date of the end of the audit the audit group, and sent to the auditee, copied to unit authorities and other relevant authorities.
22nd audit institutions in auditing decisions or transferred to the relevant authority dealing with decisions, you can notify the financial departments and authorities of the auditees or stop funding reduced investment.
23rd the auditees shall audit reports and audit decisions within 30th day of service, will be set out in the audit report audit results and a written report on the implementation of audit institutions.
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.
24th construction signed investment projects related to the construction contracts with the Government, shall include the reservation of not less than the total contract price 15% with the project, which should be audit by the audit authority in accordance with this approach, and shall set forth the audited body content of the audit.
Auditing organs to work on construction projects settlement and final accounts for audit, audit certificate issued by the clearing settlement price is audit findings can serve as a basis. 25th 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.
26th reconnaissance and design units caused by the fault of the project budget is out of control and significant investment losses, audit organs shall report the people's Governments at the corresponding level entrusted the construction unit or project the liability of legal persons shall be subject to investigation and design units in serious cases, it should be recommended that the relevant departments to reduce their level of qualifications or revoke a certificate of qualification.
27th, assessment of project cost advisory body has one of the following acts, audit organs should recommend construction Administrative Department according to the relevant laws and regulations impose administrative penalties:
(A) beyond the qualification certificate prescribed business scope project cost preparation activities;
(B) intentionally calculate and overestimate their risk of project cost less;
(C) the construction cost of complicity in false;
(D) the alteration, lease, transfer of certificate of qualification;
(E) preparation of engineering settlement documents, its construction cost price above or below in accordance with the specifications prepared by 5%.
28th article construction units violation this approach provides, not reserved or not full reserved stay knot engineering price of, by audit organ give warning, and at 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, by government investment construction project competent sector on directly is responsible for of competent personnel and other directly responsibility personnel give administrative sanctions.
Article 29th unit overcharged for engineering and construction units in engineering settlement payments, 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.
Article 30th owner furnishing false investment, virtual columns construction costs and hidden savings funds, audit institutions should be mandated in accordance with the relevant provisions of the State and the present accounting system to correct serious, responsible for the related departments should be given administrative sanctions. 31st auditees refuses or obstructs the audit or audit investigations, given warnings by audit organs shall be ordered to correct; it refuses, fined a maximum of between 50,000 yuan and 10,000 yuan; directly responsible in charge and other direct liable persons, more than 5000 Yuan and fined a maximum of 20,000 yuan.
Audit institution considers that it should be given administrative sanctions, to dispose of recommendations to the competent authorities.
Article 32nd social intermediary organizations and their staff, in the investment projects audited, the Government issued a false report, of concealing the illegal or irregular problems found in the audit, commissioned by the audit institutions lifted and handled by relevant departments shall make the following:
(A) the social intermediary organizations in a warning, confiscate the illegal income, and may also be illegal income more than 1 time fined not more than 5 times in serious cases, can suspend or revoke its business license from operating activities;
(B) the warning given to social agency staff are serious, you can pause the execution of business or their certificates were revoked;
(C) a suspected crime, judicial organs according to law.
33rd 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) knowing that the audited unit or audit-related matters has an interest and not shy away from, and adverse consequences;
(B) bribe, bribery or seeking acceptance of improper benefits;
(C) conceal violations of financial and economic issues such as law and order the auditees;
(D) disclose State secrets or business secrets of the auditees;
(E) the reporting issue did not seriously investigate and deal with complaints, and report information to the whistle-blower was leaked;
(Vi) to hire professionals auditing work has yet to fully carry out its oversight responsibilities, causing serious consequences;
(VII) with the auditee, hire professional and social intermediary organizations of collusion;
(VIII) any other offences such as abuse, malpractice, negligence.
34th audit institutions of State-owned capital holdings or enterprises and State institutions of the dominant investment construction project audits, in accordance with the measures implemented. 35th article of the measures shall take effect on December 1, 2011.