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Anhui Provincial Government Investment Construction Project Auditing Supervision

Original Language Title: 安徽省政府投资建设项目审计监督办法

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Investment-building project

(The 46th ordinary meeting of the Government of the People of Anguébé Province, held on 25 December 2009, considered the adoption of Decree No. 225 of 25 January 2010 by the People's Government Order No. 225 of 25 January 2010, effective 1 March 2010)

Article 1, in order to enhance audit oversight of government investment-building projects, further regulates investment performance and enhance investment effectiveness, develops this approach in line with the National People's Republic of China Audit Act, the Regulations on Auditing Law of the People's Republic of China and relevant laws and regulations.

Article 2 Government investment-building projects in the region of the province, as well as financial payments for units such as government investment construction, survey, design, construction, administration, procurement, etc., should be subject to audit oversight by law.

Article III. This approach refers to Government investment-building projects, including the following basic construction projects and technical rehabilitation projects:

(i) Financial budget funds, government-specific funds for construction (fund), government debt funds and other financial funds account for construction projects that account for more than 50 per cent of total investment in the budget estimates, or less than 50 per cent of government-owned projects;

(ii) Investment-building projects for other governments, as prescribed by the laws, regulations, regulations and regulations, and the Government of the people at the district level.

Article IV. The audit body shall conduct audit oversight by law on the implementation of the Government's overall budget for investment-building projects or budget estimates, implementation of the budget and annual accounts, completion of the project.

Government investment-building projects that are more or more economically active in countries of origin can be tracked by the auditing body for the pre- construction project preparation, construction and completion of the work.

Article 5

Government investment-building units and their authorities should strengthen their internal audit of investment-building projects in this unit or government.

Article 6. The auditor shall perform the personnel and funds necessary to perform the audit oversight duties of the Government's investment-building projects and shall be assured by the Government of the current level.

Article 7. The audit body shall, in accordance with the provisions of laws, regulations and regulations, determine the priorities of the annual government investment-building project, prepare the annual audit project plan and transmit it to the Government of the people at this level to the sectors of development reform, finance.

The audit body prepares the Government's annual audit project plan for investment-building projects and should seek sectoral advice from the current people's Government on development reforms, finances.

Article 8. Government investment-building projects determine audit jurisdiction in accordance with the financial reporting of the project's investment subjects.

The superior audit body may authorize or commission the audit of the lower-level auditing authority or direct audit of government investment-building projects that fall within the jurisdiction of the lower auditor, but should prevent unnecessary duplication of audits.

The lower-level audit body, based on the audit commissioned by the superior audit body, should report on the findings of the commissioning authority.

Article 9. The audit body shall conduct audit oversight of the authenticity, legitimacy and effectiveness of the Government's investment-building projects:

(i) Implementation of the construction process;

(ii) Implementation of construction management systems such as project legal persons, tendering, contract management and engineering administration;

(iii) Removal, cost management and use;

(iv) Mobilization and use of funds, construction costs and other income and expenditure;

(v) The settlement, payment and the control of the construction price;

(vi) Procurement, custody and use of equipment and materials;

(vii) The preparation and delivery of assets for the completion of the statements;

(viii) Quality management of the work;

(ix) Economic, social and environmental investment benefits;

(x) Other matters requiring auditing are regulated by laws, regulations and regulations.

Article 10. The auditor may conduct a specific audit or audit of the following important matters relating to investment-building projects with the Government:

(i) The collection, use and management of earmarked funds;

(ii) Important matters relating to the Government's macro-controlled policy;

(iii) The Government designates or concerns other important matters of public interest.

Article 11. The auditor conducted an audit or audit survey of key matters related to the Government's investment-building projects and the Government's investment-building projects with the following competence:

(i) Requested that the auditor provide information on relevant documentation, financial information and electronic data;

(ii) Inspection of relevant documentation information, financial information, contract, summary (previously) accounts, engineering settlement, completion of work accounts, engineering information and electronic data from the auditor;

(iii) Accreditation to relevant units and individuals on audit matters;

(iv) Other competences under laws, regulations and regulations.

units directly related to the Government's investment construction projects should be responsible for the authenticity and integrity of information, as requested by the auditor.

In accordance with the requirements of the auditing body, it may entrust the institution of social intermediaries with a statutory qualifications or engage persons with expertise in audit matters. The costs of commissioning are coordinated by the Government of the people at this level.

The audit body should strengthen the guidance, supervision and accountability of the institutions entrusted and the relevant personnel employed and be responsible for the authenticity and legitimacy of the audit findings.

The audit body entrusted social brokers to participate in government investment-building project audits and should adopt fair competition, such as tendering.

The Government's investment-building project construction units shall enter into construction works contracts with construction units and shall agree on a contract to be settled or completed by the auditor and agree to retain a proportion of the pending price.

A reservation may be made subject to an integrated arrangement, such as the Quality Assurance Fund for Engineering, and closed after the audit.

Article 14. The financial sector undertakes an investment evaluation of government investment-building projects, which should be sent to the audit bodies after the completion of the evaluation.

The auditing body conducted a government investment-building project audit and could use the financial sector's investment evaluation findings for government investment-building projects.

Article 15. The audit body shall determine the duration of the audit in accordance with the scale of the Government's investment-building project, which shall not exceed three months. Due to exceptional circumstances, an extension may be appropriate, with the approval of the Auditor-General, for a maximum period not exceeding 2 months.

Article 16 should complete the Government's investment-building project audit within the specified period. The audit results serve as the basis for the payment of settlement payments by the construction unit and the transfer of State assets after the construction of the project.

Government investment-building projects with financial investments can be approved by the relevant sector after completion of the audit.

Article 17 The audit body shall report to the current people on a timely basis on the findings of the Government's investment-building project and accompany the relevant sectors such as the development reform, finance, of the current people's Government.

The results of the Government's investment-building project audit were made public in accordance with the law following approval by the current people's Government. The auditing results were published by the auditing body and should be conservative in the State's secret and commercial secrets of the auditor.

Article 19, by which the auditor and its associated personnel are in violation of the Government's investment-building projects, which fall within the purview of the audit body to deal with, punish and punish, in accordance with the provisions of the law, regulations and regulations, and recommends that the relevant authorities give administrative treatment to the responsible person; transfer to the relevant sector to the extent that they do not fall within the purview of the audit body, and that the relevant departments should be treated, punished in a timely manner by law, and inform the auditor of the treatment, punishment, as well as the transfer of legal responsibility to the judiciary.

Article 20, in violation of this approach by the auditor, provides that information is not submitted in conformity with the requirements, or that the information provided is unrealistic and incomplete, is corrected and criticized by the auditor's order; the denial of correction and legal accountability by law.

Article 21, the Government's investment construction project settlement, which should be subject to a real settlement of the construction units and construction units, the auditing authority should be responsible for the recovery of the unit's time period or for the collection of funds by law; and the auditing authority should be responsible for the construction of the unit's deadline.

In article 22, the social intermediary agencies commissioned by the auditor or the relevant personnel employed in the Government's investment-building project audit, the audit body should cease its work and hold legal responsibility in a timely manner.

Article 23 staff members of the audit body have one of the following acts and are subject to administrative disposition by law:

(i) Resistance and false audit reports;

(ii) Concluding violations of national ownership by the auditor and construction projects;

(iii) Be aware of the interest of the auditor or the auditing matter without the initiative to avoid, and to cause serious consequences;

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

(v) Abuse of authority, provocative fraud, and sterilization;

(vi) Other offences.

Article 24 The completion of the construction project in the Argué province, issued on 29 January 1997, was also repealed.