Qiqihar city government investment and government investment of construction project auditing approach (February 9, 2009, Qiqihar city, the people's Government of the 26th Executive meeting on March 17, 2009, 1th, Qiqihar city people's Government promulgated as of April 16, 2009) first to maintain market order, increased government investment construction project.
To prevent the loss of State assets, guarantee funds for construction safety, according to the People's Republic of China audit law, State construction project auditing methods in Heilongjiang province and other laws, rules and regulations, combined with the city's actual, these measures are formulated.
Article referred to government investment and government investment construction projects, refer to all levels of Government for the construction of State-owned assets investment or financing of new construction, renovation or expansion of fixed asset investment projects (hereinafter "Government investment construction project").
Article within the administrative area of the city government-invested construction projects and construction, survey, design, construction, supervision, purchasing, supply unit and financial revenues and expenditures directly related to the conduct of government investment construction projects, these measures shall apply.
Fourth municipal auditing bodies are the Government investment construction project auditing and supervision of the Department and is responsible for the level of government investment construction project auditing and supervision of the work and organize the implementation of these measures; counties (cities), audit authorities responsible for administrative peer auditing of government investment construction project oversight and audit institution superior to authorize Government-invested construction projects related to supervision.
At all levels of development and reform, finance, construction, industrial and commercial, tax, land and natural resources, environmental protection, finance, supervision and other departments, shall, in accordance with relevant oversight functions and powers, the Government investment projects.
Article fifth audit organs shall budget for government investment construction project (estimates) and the accounts following the implementation of audit and supervision.
(A) construction project in the process of the establishment and implementation of the system of internal control;
(B) construction program, construction financing, funding, discussion and planning costs, land acquisition and relocation, budget approval, budget approval, bidding and contracting, contract conditions;
(C) construction costs, payments, procurement, management of equipment and materials, the occurrence and existence of the creditor's rights and debts, and taxes and fees to pay, formation and distribution of surplus funds;
(D) the price settlement, payment, the actual completion of the investment and construction cost control situation;
(V) budget or budget adjustment, property use, completed project, unfinished projects and earmark funds, including financial statements and final accounts statements;
(F) involve aspects such as environmental protection, fire protection, land and the effectiveness of the use of the funds;
(VII) investigation, design, construction, supervision of construction and unit qualification of real and legitimate, as well as the effective management of project quality;
(H) the construction duration and cost, payback period, loan repayment ability and other investment benefits.
Audit institutions as needed check with government investment construction project contract conclusion, performance, modification, and termination of the funds involved.
Article sixth ratification by the people's Governments at the corresponding level, audit institutions on Government funds into larger or the Government of the people's livelihood projects preparation, implementation, acceptance of full audit.
Seventh audit institutions on the following matters relating to the Organization of government investment construction project audits or special audit investigation:
(A) the construction of special collection, management and use of funds;
(B) important matters relating to Government decision-making;
(C) in corporate investment, the Government formed the registration, supervision of State-owned assets;
(D) other matters designated by the Government or the public interest.
Eighth of audit institutions on government investment construction project investment benefit audits, should be based on relevant economic, technical, social, and environmental indicators, and assessing the effectiveness of Government construction project investment decision making, analysis of factors affecting the investment benefits.
Nineth of municipal or County (City) and district development and reform, construction and other related departments shall from the date of approval of the project within the 15th investment projects planned by the Government to audit institutions at the same level, city and County (City), the audit authority shall in accordance with the annual audit plan for Government-invested construction projects.
Tenth audit institutions in the audit of implementation of government investment construction projects shall be taken in accordance with the characteristics and nature of the project in the following ways:
(A) direct audit by audit bodies or to authorize the lower audit by audit bodies;
(B) hiring competent personnel involved in the audit;
(C) require government-invested construction projects departments entrusted with the statutory qualification of social auditing organization audits; the construction of non-government investment construction project Department, written consent by the audit authority, directly commissioned by the social auditing organization audits with statutory qualifications.
Audit institutions through tenders or other public organizations entrusted with the statutory qualification of social audit audit.
11th construction units shall, within Government-invested construction projects will start 30th audit institutions to submit information on Government construction projects.
12th construction units shall be completed in accordance with the relevant provisions of the State budget needed for the completion of the project.
Government investment construction project completion final accounts requires approval, the construction unit shall finance or other relevant competent departments of government investment construction project completion date of approval in the 10th, application completion final accounts audit to the audit organs; does not require approval, 10th after the preparation of the final accounting should be applied to the audit institutions within final accounts audit.
13th audit institutions shall receive applications for government investment construction project completion final accounts audit within 15th days of the audit and audit time and notify the project owner.
14th audit institutions on government investment construction projects related to the investigation, design, construction, supervision, purchasing, supply unit audits should check these units and Government-invested construction projects directly related to the charges and other financial matters of authenticity and legitimacy.
15th construction units and with Government-invested construction projects directly related to the investigation, design, construction, supervision and other units in audit institutions in the implementation of the audit process should be provided with information on the following Government-invested construction projects:
(A) budget or budget data and the approval documents of the departments concerned;
(B) contracts and tendering and bidding information;
(C) the construction drawings and design changes and other information;
(D) information on internal audit and the internal control system;
(V) financial statements, accounting books, accounting documents and other information;
(F) the completion of the preliminary acceptance report;
(G) Government construction project billing information;
(VIII) equipment and materials procurement and inbound, and outbound information;
(I) the completion of balance sheet;
(J) the financial sector financial completion of the examination and approval of the financial statements;
(11) the laws, regulations and other information required by the regulations.
16th audit agencies commissioned by the social audit organizations of government investment construction project audits, audit findings issued by the audit institutions. Government-invested construction projects departments or units in accordance with the provisions of article III of this article tenth, commissioned the social audit audit on government investment construction projects, organized by the social audit audit conclusions.
Government-invested construction projects departments or units shall from the date of receipt of the audit findings audit conclusion submitted to the audit authorities within the 15th record.
17th audit institutions on government investment construction projects after an audit shall be made to the units issue an auditor's report; are required by law to granted, penalties, audit decisions should be made; and penalties need to be transferred to the relevant administrative authorities shall make the transfer decision.
18th social auditing organizations found in the audit process unit offence, disciplinary issues should be reported to the audit bodies and the relevant administrative departments.
19th audit institutions should be regularly evaluated according to law on social auditing organizations, such as the auditing of government investment construction project quality supervision, found social auditing audit quality problems of the Organization, which should be corrected or reorganize the audit.
Announcements by the audit authority to hide the audit identified problems, issued false audit reports on the social audit, audit organs, Government-invested construction projects departments or units within five years may not delegate its work on government investment construction project audit.
20th government investment construction project completion final accounts audit, audit findings made to the price shall be used as units and construction units or unit basis for determining the final settlement amount.
Audit findings of audit institutions on government investment construction projects, should the Government investment construction project authorities and construction of economical responsibility and appointment of the legal representative ...
21st audit institutions in the audit of Government-invested construction projects, found financial violations of the entity or individual, in accordance with the provisions of the relevant laws, regulations and penalties.
22nd construction units not in the time allotted to the audit authority government investment construction project information or apply for final accounts audit, by rectification of audit institutions; it fails to mend, and fined 1000 Yuan and 5,000 yuan fine; the circumstances are serious, fined 5,000 yuan and 20,000 yuan fine.
Owner refuse or delay in supply, damaging information on audit-related matters with government investment construction projects, refuse or obstruct the inspection, punished in accordance with relevant laws and regulations.
Article 23rd social auditing organizations and their staff in the audit of Government-invested construction projects, any of the following circumstances, recommendations made and penalties by the audit authority, and transferred to the relevant departments to deal with:
(A) does not have legal qualifications or taken improperly to defraud the legal qualification;
(B) maliciously bidding up the price or prices in a bid to bid;
(C) through kickbacks or other improper means to solicit projects;
(D) falsification or concealment offence found in the audit, problems;
(E) for the purpose of concealing of audit facts intentionally damaging information;
(Vi) should be dealt with according to law, penalties in other circumstances.
24th audit institutions and their staff in government investment construction project audits, any of the following circumstances, the direct responsible person in charge and other direct liable persons, by their work units or organs shall be given administrative sanctions:
(A) fraud, issuing false audit report;
(B) hiding the audit found serious violations and disciplinary problems;
(C) use their posts to facilitate the solicitation or acceptance of property and to gain other improper interests;
(Iv) serious violations of statutory procedures and penalties;
(E) is not exposed through public bidding or other social auditing organizations entrusted to carry out the audit, audit fair;
(Vi) other circumstances shall be given administrative sanctions according to law.
25th donated use of social funds and undertake other construction projects invested by the Government audit, in accordance with the measures implemented. 26th article of the rules as of April 16, 2009.