Tangshan Municipal Government Investment Construction Project Auditing Supervision

Original Language Title: 唐山市政府投资建设项目审计监督办法

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(January 10, 2008, Tangshan Tangshan City people's Government, the 59th Executive meeting on February 15, 2008 people's Government [2008] announced as of March 1, 2008, 1th) Chapter I General provisions article to strengthen the auditing of government investment construction project, standardizing investment behavior, improve investment efficiency, according to the People's Republic of China audit law and other related laws and regulations, combined with the city's actual, these measures are formulated.
    Second approach applies to Government-invested construction projects within the administrative area of the city audit.
    Third audit institutions in accordance with the regulations on construction projects, project, budget implementation and budget needed for the completion of the project, and construction, construction, exploration, design, supervision, advice, procurement and construction project-related financial and audit the effectiveness of the project.
    The long construction period, financial investment or livelihood of major construction projects can be tracking audit of audit institutions.
    Fourth audit institutions shall independently exercise the construction project auditing and supervision powers, not subject to interference by any administrative organ, public organization or individual.
    Audit institutions to perform their projects the funding necessary for the audit and supervision duty, be ensured by the financial sector.
    Article development and reform, finance, construction, planning, land, State-owned assets management departments, audit institutions shall, within their respective mandates, to assist the construction project audit. Sixth audit institutions to implement construction project audits, audit reports should be issued according to law.
    For acts in violation of relevant provisions of the State, dealt with according to law, penalty; should be corrected by other relevant departments, handling, penalty or administrative liability or criminal liability issues of accountability, audit transferred according to law.
    Seventh audit institutions may, in accordance with the relevant provisions of the relevant departments or to the public construction project audit results.
    Authorities or to publish the findings of the audit, shall comply with the relevant regulations of the State, the law on guarding State secrets and commercial secrets of the auditees.
    Article eighth audit institutions and Auditors handle auditing matters, should be objective and impartial, practical and realistic.
    Undertake the auditing of the auditor should be familiar with the relevant laws, regulations and policies, and have the necessary expertise and operational capacity.
    Nineth audit institutions in the audit of strength or knowledge is insufficient, can recruit staff with relevant expertise to assist the project audit work.
    Tenth audit institutions should be responsible for authenticity and validity of the audit results.
    11th article this approach by said government investment construction project including: (a) using financial budget the construction funds of construction project; (ii) using Government sex Fund of construction project; (three) using into financial designed households management of budget outside funds of construction project; (four) using Government turned loan, and guarantees financing of construction project; (five) using other government funds of construction project.
    Chapter II audit 12th project construction project audit means auditing organs of the project preparation work, construction financing, construction procedures, land expropriation, demolition and construction budget (budget, budget or a single project budget) the truthfulness and legality of the audit.
    13th project approval authority for the release investment plans, the investment scale of the project and should be standard, annual investment arrangement and contents, total budget and itemized budget for the CC information, such as audit institutions.
    14th article units (implementation generation formed of for generation built management institutions, with) should according to audit organ of requirements submitted following information: (a) project approval file, and plans approved file and project points items estimates, and total estimates; (ii) project early financial spending, about information; (three) construction figure budget (points items budget or single engineering budget) and prepared according to; (four) and project early audit related of other information.
    Referred to in this way (almost) be in accordance with project construction bidding and Planning Division of Engineering () operator.
    15th project audit the main content as follows: (a) the construction scale, content and standards in line with the approved project plan, (ii) the total project budget, total budget and itemized budget for the budget meets and (iii) projects land acquisition and relocation, exploration, design, supervision, counselling services and other preliminary work and their authenticity and legality of the use of funds.
    16th project audit audit institutions shall issue findings, served on the auditees, project approval authorities and other relevant departments.
    Project approval authority should be based on the approved project investment audit conclusion () operator.
    17th audit institutions without the audit, budget budgetary overrun of the construction project, the financial sector does not increase investments, authorities may organize public bidding, the construction unit shall not organize construction.
    Chapter III construction project budget execution audit 18th project budget execution audit is an audit institution involved in the project implementation process construction cost, site visa settlement, design changes, equipment and materials procurement, engineering and financial revenues and expenditures related to the project's authenticity, legitimacy and efficiency of audit and supervision. 19th article audit organ for project budget implementation audit Shi, units should according to audit organ of requirements submitted following information: (a) this approach 14th article provides of information; (ii) about enrollment bid file, and assessment standard report, and contract text; (three) project management in the involved engineering cost of about information, including equipment material procurement single, and engineering measurement single, and design change, and site visa, and about instruction and Conference summary of,; (four) project settlement cost information, including cost book, and engineering volume calculation book, and
    About pricing files, as well as pricing basis; (e) other information associated with the project budget execution audit. 20th due to design changes or site certification led to the budget after the change-over budget or budget, the construction unit shall design changes or visa within 5th of a written audit record. Due to design changes, Visa led to the budget after the change exceeds the total budget or budgets of 5% and of amounts in excess of 500,000 yuan, the construction unit shall inform the audit authorities dispatched officers to witness.
    Audit institutions shall, without delay after receiving notice from the employer to the scene, confirmed in the 10th, and in conjunction with the budget needed for the completion of audit.
    Design changes, the main contents of the visa on the spot audit are as follows: (a) it meets the statutory approval process, (ii) the reasons and responsibility, (iii) change part of the project the authenticity and legality of the content and quantity; (d) valuation is in line with provisions of the solicitation documents, contracts, and pricing documents.
    Article 21st audit institution to audit the main contents of the settlement are as follows: (a) they overestimate the risk is making a project and (b) whether double counting, increase the amount of work and (iii) change engineering content, increased cost; (iv) individual settlement meets the individual project budget. Audited of audit institutions paid in full settlement on the basis of information, settlement audit of individual projects, issued by the audit findings.
    Individual project settlement (settlement) over budget, audit institutions should propose that the Government and the relevant departments and units to identify responsibility suspension of disbursement excess amounts. Fourth chapter of construction project completion final accounts article 22nd of government investment construction project audit of completion final accounts must be approved by the audit institutions.
    Audit results as the budget of the project, the basis for acceptance and delivery of property.
    Without the audit of the construction project, not for the budget of the project and final acceptance procedures.
    23rd construction unit should be preliminary acceptance within 3 months of completion of the project, completion final accounts audit application to audit institutions, and to submit the following information: (a) the information specified in article 19th, (ii) complete information, including drawings, the completion report, (iii) construction project completion reports, statements and (iv) other information associated with the budget needed for the completion of the project. 24th article audit organ on construction project completed accounts audit of main content for: (a) and funds related of construction project approval program whether legal; (ii) construction project uses, and scale, and content and standard whether meet approved of investment plans; (three) construction project estimates prepared program whether meet national about provides, design estimates whether real, and Science; (four) construction funds of implementation, and in place, and payments situation; (five) construction project land demolition, and survey, and design, and supervision, and advisory service, funds using situation
    (Vi) preparation of final accounts are real, legitimate and (VII) Fund balances, revenue accounting for capital construction and the construction budget for the balance of the lump sum allocation; (h) other matters stipulated by laws and regulations. 25th implementation completion final accounts audit of audit institutions, relevant information should be provided on receipt of the unit within 3 months of issue an auditor's report.
    Special cases when you need to extend the auditing period, issued by the audit plan should be submitted to the authorities.
    Performance audit of the fifth chapter 26th performance audit means audit institutions in the audit of economic activities related to the project the authenticity, legitimacy based on the construction project of social benefit and economic benefit analysis, evaluation and suggestions for improvement of the special audit.
    27th article project performance audit of main content for: (a) project project, and enrollment bid, and design, and construction, the link of quality, and input and project cost control; (ii) project project, and enrollment bid, and design, and construction, the link of management policy, and principles, and system, and measures, and organization structure, and funds using and implementation situation; (three) project of expected target, and economic, and social benefits and environmental protection facilities and engineering construction of synchronization sex, and effectiveness. 28th audit institutions to conduct performance audit, evaluation, investigation, design, construction and supervision work shall cooperate with the audit authorities.

    29th audit institutions should be on project feasibility, investment management, capital, investment and other matters for audit and evaluation, performance audit report to the the level of Government. Suggestions and recommendations of the audit institution considers that it should be, on the basis of an evaluation of the audit-related matters, to the audited units and relevant departments to make observations and recommendations for improvement.
    The audited units and the relevant departments should be improved according to the suggestions and recommendations of the audit, improve investment efficiency.
    Sixth chapter legal liability article 30th audit in violation of this article 13th, 19th and 23rd of the regulations, not in accordance with the requirements of the audit authority to provide relevant information or provide false information, by the audit authority in accordance with the People's Republic of China Law on audit liability.
    31st due to exploration and design unit of the project budget is out of control and the huge investment losses caused by the fault of audit organs shall report the Government has entrusted the construction unit or project the liability of legal persons shall be subject to investigation and design units in serious, should also propose that the departments reduce their level of qualifications or shall revoke the certificate.
    Article 32nd owner allowed to expand the scale of development, improve the building decoration and equipment standards and plans for construction engineering, auditing organs should recommend that departments concerned the persons who are directly in charge and other persons directly responsible shall be given administrative sanctions.
    Design modification, site visa without legal procedures, auditing organs should recommend that departments concerned the persons who are directly in charge and other persons directly responsible shall be given administrative sanctions.
    Article 33rd in project settlement of the overcharged amount, auditing organ shall order the units and construction units adjusted visa pay projects, the audit authority shall order the employer to recover within or directly collected.
    Jerry, false impersonation works, a large amount of construction units, if the circumstances are serious, shall be dealt with in the preceding paragraph, and units or persons directly responsible shall be investigated for criminal responsibility of administrative responsibility.
    Article 34th altering the use of project funds, transfer, embezzlement and embezzlement of project funds, audit institutions shall stop, order the relevant units within a recovery.
    Accrued, payable without meter, unpaid taxes, auditing organ shall supervise fill gauge, pay, and processed according to the provisions of relevant laws and regulations.
    Article 35th of false investment balance of the construction costs, virtual columns, hidden funds, audit authority should be entrusted with the relevant units in accordance with the relevant provisions of the State and the present accounting system to remedy the situation.
    36th article engineering cost, social audit institutions has following behavior one of of, audit organ should recommends related administrative competent sector according to related legal, and regulations of provides give administrative punishment: (a) beyond qualification certificate provides of business range engaged in engineering cost prepared and advisory activities of; (ii) deliberately less is, and overestimated take is engineering cost of; (three) collusion false engineering cost of; (four) prepared engineering settlement file, its engineering cost above or below by specification prepared price 5% above of.
    37th do not belong to matters related to the auditing bodies within the statutory terms of reference, audit institutions shall transfer to the competent authorities all relevant material, relevant departments in charge should be dealt with in a timely manner according to law.
    Problems found in the audit, audit institutions believe that mandate involves the relevant departments should audit recommendations to the departments concerned, the Department shall promptly make a decision, and notify the results of audit organs.
    Article 38th audit organs not fulfilling the audit and supervision duty in accordance with these measures, the persons who are directly in charge and other persons directly responsible shall be given administrative sanctions.
    Participation project audit of staff in audit work in the has following behavior one of of, by its where units or about organ law give administrative sanctions; constitute crime of, law held criminal: (a) leaked national secret or was audit units commercial secret of; (ii) fraud, and issued false audit report of; (three) hide was audit units violation national financial law behavior of; (four) bribes, and bribery or accept may effect just implementation positions not due interests of;
    (E) knowingly and audit or audit-related matters and not of interest and have adverse consequences for the (vi) abuse, malpractice, negligence, and (VII) any other acts in violation of laws and regulations.
                                                                                  Seventh chapter supplementary articles article 39th these measures shall take effect on March 1, 2008.

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