Key Benefits:
(Adopted by the 3rd ordinary meeting of the Government of the Republic of Yumnang on 2 April 2008, No. 145 of the People's Government Order No. 145 of 4 May 2008, which came into force on 1 July 2008) In order to strengthen and regulate audit oversight of government investment-building projects, to improve the quality and investment benefits of the audit, and to develop this approach in line with the laws, regulations and regulations such as the National People's Republic of China Audit Act, the People's Republic of China Audit Act. Article 2 Priorities for Government investment-building projects in the region of the province, pre-auction (previous) performance and accounting audit oversight, and auditing oversight of units such as government investment construction projects directly related to construction, survey, design, construction, administration, procurement, freight forwarding, are applicable. Article III. This approach refers to government investment-building projects that are both investment and government-led projects, including basic construction projects and technology 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; (ii) Financial budget funds, Government-specific funds for construction (fund), government debt funds and other financial funds account for more than 50 per cent of total investment in the budget estimates, but the Government has projects in place or operating control; (iii) Other government investment-building projects identified by law, regulations, regulations or the Government of the people at the district level. Article IV is responsible for auditing of government investment-building projects by law. Sectors and units relevant to the Government's investment-building projects should be aligned with the auditor's implementation. The relevant administrative authorities, such as development reform, finance, economic development and construction, should reproduce the investment arrangements for the annual Government investment construction projects and the projected completion projects to the same audit authority. The auditing authority should redirect the audit of government investment construction projects to the same administrative authorities as those for development reform, finance, economic and construction. Construction units and their authorities should strengthen their internal audit of investment-building projects in this unit, the Government of the system. Article 5 The audit body shall report annually to the current people and to the top-level audit bodies on the findings of the Government's investment-building project and make the results available to society in accordance with the law. The Government of the people at the district level should submit annually to the Standing Committee of the People's Congress the audit of government investment-building projects. Article 6. The requirements of the auditor to perform the audit oversight duties of the Government's investment-building project are arranged by the Government of the current people and included in the financial budget. Article 7. The auditing authority shall determine the annual government investment-building project audit focus and prepare annual audit project plans with the relevant administrative authorities, such as development reform, finance. Priority-building projects identified by more people at the district level have been put in place by auditing agencies. Article 8 Government investment construction projects are subject to a hierarchy of audits under the audit jurisdiction. The top-level audit body may audit down-level government investment-building projects under the jurisdictional authority or directly audit government investment-building projects that fall within the jurisdiction of the lower auditor. Based on the audit authorized by the superior audit body, the results of the audit should be reported to the authorized authority. Article 9. The audit body shall conduct audit oversight of the implementation of the overall budget of the Government's investment-building projects or budget estimates, the implementation of the budget and the annual accounts, the completion of the project and the effectiveness and management situation. The Government's investment-building project audit includes audit oversight of the authenticity, legitimacy or effectiveness of: (i) Implementation of the construction process; (ii) Implementation of construction management systems such as project legal persons, capital funds, tenders, contracts and treasury; (iii) Project estimates (previously) are prepared, approved, adjusted and implemented; (iv) Funding and availability of projects; (v) The construction of engineering investments, equipment investment, investment to be assessed, other investments, investment to be transferred, pending write-off investments, and investment in end-working works, balance funds; (vi) The procurement and management of equipment, materials required for the project; (vii) Preparation of a summary of the completed work, completion of the financial accounts, delivery of the asset and details; (viii) Construction of income sources, distribution, surrender and retention; (ix) The completion and allocation of pooled fund balances for investment packages; (x) Status of project claims; (xi) The various tax charges and payments of the project; (xii) Quality management of works; (xiii) Economic, social and environmental benefits; (xiv) Other matters requiring audit. Article 11. Government investment-building projects that are more or more in the country of origin, can be tracked by the auditing agencies in their pre-session preparation, construction and completion of the process. Article 12. When the auditor conducted an audit of the Government's investment-building project, the auditor has the following authority: (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. Article 13. The audit body may hire persons with expertise in auditing matters or accredited social intermediaries to participate in government investment construction project audits. The audit body selects social intermediary agencies that participate in the audit of government investment-building projects and should adopt competitive approaches such as open solicitation. Article 14. The auditor shall engage in a social intermediary in government investment-building projects, in accordance with the following conditions: (i) The establishment of the law, good credibility and the absence of operational quality issues and violations in recent three years; (ii) Participation in the Government's investment-building project (previously) audit of implementation and the completion of the project, which should be certified by the relevant administrative authorities for engineering and accounting qualifications; (iii) Participation in the settlement of the audit of the engineering price, and the related credentials issued by the construction of the administrative authority should be obtained. Article 15. The auditor shall engage in government investment-building project audits in accordance with the following conditions: (i) A certificate of registration engineering, a certificate of eligibility for registered accountants or the related professional qualifications (title); (ii) In the last three years, there have been no operational quality problems and violations; (iii) There is no legal stake with government investment-building projects participating in the audit. Article 16, the auditor's pre-project audit of the Government's investment-building project, which should be sent to the construction units prior to the implementation of the audit; the construction unit should submit information to the auditor within 30 days of receipt of the letter of audit; and the audit body should have an audit instrument within 15 days of the receipt of the information. Article 17 Government investment construction projects carried out by the auditing authority, construction units shall, when signing construction contracts with the relevant units, agree on a contract to be settled or completed by the auditor and agree to retain a proportion of the pending prices, and the remaining savings of the reservation shall be closed after the liquidation of the audit. Article 18 The auditor is included in the annual audit project implementation of the government investment construction project, which should be sent to the auditor in a timely manner after the completion of the completion of the completion of the completion of the completion statements. The Government investment-building project with the completion of the completion of the audit condition shall normally have an audit report within three months of the implementation of the audit as determined by the letter of audit. In exceptional cases, an extension of the duration of the audit should be reported to be approved by the organ through the annual audit project plan. The audit results serve as the basis for the disbursement of settlement payments by the construction unit. The Government's investment-building projects have not been completed, and the relevant sectors are not subject to the clearance process. Article 19 units directly related to the Government's investment construction projects should be responsible for the authenticity and integrity of the information provided, as requested by the auditor. Article 20 of the auditor's audit of government investment-building projects should be carried out in accordance with the law, and the audit of financial and income and expenditure violations identified by the audit should be taken in accordance with the law. The auditing authority should be transferred to the relevant administrative authorities for matters that are required to be dealt with by the relevant administrative authorities; the alleged crimes should be transferred to the judiciary. Article 21, for the Government's investment construction project settlement, the auditing authority should be responsible for the construction of units and construction units to be settled in accordance with the law, and for the overpayment of works, the auditing authority should also 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 accountable to the construction of units. In order to change the Government's investment-building project's use, transfer, appropriation and misappropriation of project-building funds, the auditing authority should put an end to and order the change of the unit time frame and hold accountability in accordance with the law. Article 22, article 18 and article 19 of this approach is in violation of article 16, article 18 and article 19 of this scheme, and is not true and incomplete in accordance with the information requested, which is rectified by an auditor's order and critics; and the denial of justice by law. Article 23 consists of one of the following acts by the auditor and shall be disposed of by law; constitutes an offence and shall be criminalized by law: (i) To know the interest of the auditor or the audit matter without the initiative to avoid; (ii) Disclosure of State secrets or commercial secrets of the auditor; (iii) Solid, bribeed or accepted inappropriate interests affecting the fair performance of their duties; (iv) Concluding wrongful acts by an auditor; (v) There are other abuses of authority, provocative fraud, and sterilization. Article 24. The auditor shall engage in government investment-building project audits or social intermediary agencies in violation of the relevant laws, regulations and the provisions of this approach, and the audit body shall cease its work, hold responsibility for default and transfer to the relevant sectors; and constitute a crime and hold criminal responsibility in accordance with the law. Article 25 Construction projects in which State capital accounts for the position of a controlled unit or dominant enterprise investment are used to carry out audit oversight in the light of this approach, using external aid funds administered by government departments or projects in which social donations are made. Article 26 |
