Anhui provincial government investment construction project auditing supervision
(December 25, 2009 46th meeting consideration of the people's Government of Anhui Province on January 25, 2010, Anhui provincial people's Government promulgated as of March 1, 2010, order No. 225) first in order to strengthen the auditing of government investment construction projects, further standardizing investment behavior, improve investment efficiency, according to the People's Republic of China audit law and the People's Republic of China regulations on implementation of the audit law and relevant laws and regulations, combined with the facts of the province, these measures are formulated.
The second Government-invested construction projects within the administrative area of the province, as well as with Government-invested construction projects directly related to the construction, survey, design, construction, supervision, purchasing, and other units of financial revenue and expenditure, shall accept auditing supervision.
Third Government-invested construction projects in these measures, including the following capital projects and technical transformation projects:
(A) the fiscal budget, the Government earmarked funds (Fund), government debt and other fiscal expenditure budget for the building projects proportion of total investment over 50%, or less than 50% but the Government has the right to control construction projects;
(Ii) laws, regulations, rules and other government-invested construction projects under the people's Governments above the county level.
Fourth audit institutions on government investment construction project budget or budget for the implementation, the implementation of the annual budget and the annual accounts, project completion final accounts, according to the audit.
Large financial investment or the Government of the people's livelihood projects, audit institutions for project preparation, implementation and completion of the whole process tracking audit.
Article fifth relevant departments of the local people's Governments at or above the county level shall, within their respective mandates to assist the audit organs in accordance with the auditing of government investment construction project supervision.
Units and departments of the Government-invested construction projects should be strengthened on the unit or the system internal audits of Government-invested construction projects.
Sixth audit institutions to fulfil government-invested construction projects required for the audit and supervision duty in human and financial resources, be guaranteed by the people's Governments at the corresponding level.
Seventh audit institutions shall, in accordance with provisions of the laws, rules and regulations, in accordance with the requirements of the people's Governments at the corresponding level and superior audit institution, annual audit work focused on government investment construction projects, prepare the annual audit plan, with a copy to the local government reform, financial sector development.
Audit institution preparing the annual audit plan of the investment project, shall solicit the people's Governments at the corresponding level of development and reform, finance and other departments.
Eighth Government-invested construction projects in accordance with financial reporting relationship of project investment audit jurisdiction.
Higher audit institutions could audit Government-invested construction projects within the jurisdiction authorized or entrusted subordinate audit by audit bodies, can also audit fall within the jurisdiction of the audit organs at lower levels of government investment construction projects, but should prevent unnecessary duplication of audits.
Lower audit authority pursuant to an audit institution superior to entrust implementation of audit, audit findings should be reported to the principal authorities of the validation.
Nineth shall audit institutions on government investment construction projects the following authenticity, legitimacy and effectiveness of supervision through auditing:
(A) implementation of the construction program;
(B) the project legal person, bidding, contract management and project supervision, construction management system implementation;
(C) land acquisition, demolition, cost management and use;
(D) building the collection and use of funds, construction costs and other financial income and expenditure;
(E) the price settlement, payment and control of project cost;
(F) equipment and materials procurement, storage and use;
(G) the final accounts of the report's preparation, delivery, use of assets;
(H) quality management;
(I) the economic, social and environmental investment;
(J) the laws, regulations and rules other matters required audit.
Tenth audit institutions on the following key issues associated with Government-invested construction projects conducted a special audit or audit survey:
(A) the collection, use, and management of special construction funds;
(B) involve important matters of Government macro-control policies;
(C) designated by the Government or other important matters concerning public interest.
11th audit institutions on Government-invested construction projects and investment projects with the Government important matters relating to the implementation of the audit or audit investigation, has the following permissions:
(A) request the auditee to provide related documents, financial information and electronic data and information;
(B) reviewed the audited unit file information, financial information, contracts, (pre) calculation, project budget and final accounting, engineering supervision information and electronic data and other information;
(C) on questions relating to audit-related matters to the relevant units and individual investigation and evidence gathering;
(D) other rights specified in laws, rules and regulations.
Government-invested construction projects directly related to the construction, survey, design, construction, project management, procurement, and other units, shall provide the relevant information in accordance with the requirements of the audit authority and responsibility for the authenticity and completeness of the information provided. 12th audit institutions as needed may be entrusted with the statutory qualification of social intermediary agencies or employment related expertise of staff to participate in the audit work and audit matters.
Delegate fee arranged by the people's Governments at the corresponding level and manpower.
Auditing organs should strengthen the Commission of social intermediary organizations and employ personnel guidance, supervision, and be responsible for authenticity and validity of the audit results.
Audits entrusted social intermediary organizations participate in the auditing of government investment construction projects, bidding fair competition should be taken.
Units of the 13th Government-invested construction projects and construction contracts with the construction unit, should be specified in the contracts audited before they can apply for settlement or final accounting, and decided to keep some bear the price.
Retained with the price and quality guarantee arrangement and closed after the audit.
Article 14th financial departments of government investment construction project investment evaluation shall after the end of the investment review, review conclusions CC audit institutions.
Audit institutions for auditing of government investment construction projects, can take advantage of the financial departments of government investment construction project investment evaluation conclusions. 15th audit institutions shall be determined in accordance with the scale of government investment construction project audit period, the audit period not exceeding 3 months.
In special circumstances, approved by the head of the audit authority, may be appropriately extended, extended term shall not be longer than 2 months. 16th audit institutions should be completed within the time stipulated in the auditing of government investment construction project.
Audit results as the employer paid the settlement payments, as well as after the completion of construction projects based on the transfer of State-owned assets.
Government dominated by financial capital investment projects through completion final accounts audit, the departments concerned may approve the financial statements.
Article 17th auditing organ shall promptly report to the people's Governments at the corresponding level of government investment construction project audits, with a copy to the people's Governments at the corresponding level of development and reform, finance and other relevant departments. 18th government investment construction project audits after approval by the people's Governments at the corresponding level, to the public according to law.
Publication of audit results audit institutions should be to keep state secrets and commercial secrets of the auditees. 19th article was audit units and about personnel in government investment construction project in the has illegal violations behavior, belongs to audit organ processing, and punishment terms range within of, by audit organ in accordance with legal, and regulations and regulations of provides processing, and punishment, and recommends about sector on about responsibility people give administrative sanctions; on not belongs to audit organ processing, and punishment terms range within of, transferred about sector processing, and punishment, about sector should law timely made processing, and punishment, and will processing, and punishment results written notification audit organ
They commit crimes, and transferred to the judicial organs shall be investigated for legal responsibility according to law.
Article 20th audit in violation of this regulation, does not provide the information requested, or the information provided is untrue, incomplete, by the Audit Office ordered corrective action, criticized; it refuses to, shall be investigated for legal responsibility according to law.
21st government investment construction project price is included in the settlement, auditing organ shall order the employer and construction of settlement, to pay the price, auditing organ shall order the employer to recover within or shall be collected; the price is less, auditing organ shall order the employer to correct within.
22nd commissioned by the audit institutions social agency or hire personnel in the audit of Government-invested construction projects are in violation, audit institutions should promptly stop its work, shall be investigated for legal responsibility according to law.
Article 23rd audit staff of any of the following acts shall be given administrative sanctions:
(A) fraud, issuing false audit report;
(B) concealing the audited units and construction projects there are acts of violation of the financial regulations of the State;
(C) knowing that the audited unit or audit-related matters has an interest and not shy away from, causing serious consequences;
(D) disclose State secrets or business secrets of the auditees;
(E) abuse of power, deception, negligence;
(Vi) any other offences. 24th article this way come into force on March 1, 2010. January 29, 1997 issued by the people's Government of Anhui Province project completion final accounts audit regulations repealed simultaneously.