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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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(Adopted by the 59th Standing Committee of the People's Government of Chiang Maiang on 10 January 2008 [2008] Order No. 1 of 15 February 2008]

Chapter I General
Article 1 improves the audit supervision of government investment-building projects, regulates investment and enhances investment effectiveness, and develops this approach in line with the National People's Republic of China Audit Act and other relevant legal regulations.
The second approach applies to the audit supervision of government investment-building projects within the city's administration.
Article III provides for an audit of the pre-project period of construction projects, project budget implementation and completion of the project, and the financial and project effectiveness associated with construction projects, construction, survey, design, administration, counselling, procurement.
The auditing authority can follow the audit in full by providing major construction projects for the long-term, financially financed or associated countries.
Article IV. The auditor exercises its audit oversight functions independently of other executive organs, social groups and individuals.
The auditing authority is required to perform the audit oversight functions of the construction project, which is guaranteed by the same financial sector.
Article 5
Article 6. The auditing of construction projects by the auditor shall be carried out by law. (b) The issue of administrative responsibility, criminal responsibility for those responsible should be corrected, processed, punished or prosecuted by other relevant departments, and the transfer of the audit to the law.
Article 7. The audit body may communicate to the relevant departments or make public the results of the project's audit to society in accordance with the relevant provisions.
The auditor shall communicate or publish the findings of the audit and shall comply with the relevant provisions of the State to conservative State secrets and commercial secrets of the audited units in accordance with the law.
Article 8. Auditing and auditor auditing matters should be objective and impartial.
The auditor of the conduct of the audit should be familiar with the relevant laws, regulations and policies and have the necessary expertise and operational capacity.
Article 9. The auditor may hire persons with relevant expertise to assist project audits when the audit force or the related expertise is inadequate.
Article 10. The audit body shall be responsible for the authenticity and legitimacy of the audit findings.
Article 11. The Government investment-building projects referred to in this approach include:
(i) Building projects using funds in the financial budget;
(ii) Use of Government funds-building projects;
(iii) Construction projects that incorporate extrabudgetary funds administered by the Principality of Finance;
(iv) Use of government credits and security finance-building projects;
(v) Construction projects using other government funds.
Introduction
The pre-item audit of Article 12 refers to the authenticity and legitimacy of audit oversight by the auditing body of the pre-project preparation, the mobilization of funds, the construction process, the expropriation of land, the construction map budget (General budget, sub-budget budget or single engineering budget).
Information such as the scale and criteria for project investments, annual investment arrangements and construction content, overall budget estimates and sub-project estimates should be redirected to the auditor when the project approval authority provides investment plans.
Article 14. Construction units (in the implementation of generation-based management), with accompanying) shall send the following information as requested by the auditor:
(i) Project approval documents, planned approval of documentation and the proposed budget for sub-items for the project;
(ii) Relevant information, such as financial expenditures for the pre-project period;
(iii) The construction map budget (sub-item budget or single engineering budget) and its basis for preparation;
(iv) Other information relevant to the pre-project audit.
The sub-item referred to in this approach (estimated) refers to the sub-engineering (estimate) of the subsection prepared in accordance with the project construction content and tendering plans.
The main elements of the pre-project audit are:
(i) The scale, content and criteria for project construction are in line with approved project plans;
(ii) The overall budget for the project and the budget for the sub-item are in accordance with the overall estimates and the sub-item estimates;
(iii) The ex-shipment, survey, design, administration, advisory services, and the authenticity and legitimacy of the use of funds.
Article 16 conducts pre-project audits by the auditor and should result in audit findings to be sent to the auditor, the project approval authority and other relevant departments.
The project approval authority should redeploy project investments (previously) based on audit findings.
Article 17 is not subject to auditing, the construction of project budgets over estimates, and the financial sector does not increase investment, and the sector may not organize tenders and the construction units shall not organize construction.
Chapter III Implementation of the project budget
The project budget implementation audit of Article 18 refers to audit supervision by the auditing body of the value, on-site visa, design changes, procurement of equipment materials, engineering settlement and real, legitimacy and effectiveness of the project-related financial statements.
When the auditing of the project budget is carried out by the auditor, the construction units shall send the following information as requested by the auditor:
(i) Information provided under article 14 of this approach;
(ii) The solicitation documents, the evaluation reports, the contract text;
(iii) Relevant information on engineering prices in project management, including the equipment material purchase orders, engineering measurement orders, design changes, on-site visas, directives and summary of meetings;
(iv) Project settlement of price materials, including book books, engineering calculations, related price documents and price-based basis;
(v) Other information relevant to the project budget implementation audit.
Article 20 provides that the construction units shall be submitted in writing to the audit body within five days of the date of the design of changes or on-site visa resulting in changes in the budget of the sub-item or the overall budget. As a result of the design of changes, on-site visas resulting in changes in the budget of more than 5 per cent of the total budget or more than 50 million under sub-item, the construction unit should inform the auditor on-site evidence. The auditing authority should be dispatched in a timely manner after notice of the construction units, within ten days, to confirm and audit in conjunction with the completion of the work.
The main elements of the design change and the audit supervision of the on-site visa are:
(i) In conformity with the statutory approval process;
(ii) Causes and responsibilities arising;
(iii) Changes in the authenticity and legitimacy of the content and quantity of works;
(iv) The price is in accordance with the provisions of the solicitation documents, contracts and other price documents.
Article 21, the auditor's audit oversight of the work settlement is the main element of:
(i) Whether there is a high assessment of the performance of the project;
(ii) Whether there is a duplication of calculations and an additional amount of work;
(iii) Is there any intentional change in the content of the work to raise the price;
(iv) A single engineering settlement is in compliance with a single engineering budget.
The auditor conducted a liquidation audit of the single works on the basis of the receipt by the auditor of the settlement information. The single engineering settlement (sub-item settlement) exceeds the budget, and the auditing authority should recommend that the Government and the relevant departments and units identify responsibilities for the suspension of the excess payments.
Chapter IV
Article 2 The audit results serve as the basis for the calculation of work, the completion of the test and the use of property.
No construction projects have been carried out without auditing and clearance procedures.
Article 23. The construction units shall submit to the audit body, within three months of the completion of the initial receipt of the project, an application for the completion of the completion of the completion of the audit and shall send the following information:
(i) Information provided under article 19 of this approach;
(ii) completed work materials, including completed work maps and completed inspection reports;
(iii) The completion of the project, the statement;
(iv) Other information relevant to the completion of the project.
Article 24: The auditor's main elements for the completion of the construction project are:
(i) The legality of the funding-related construction project approval process;
(ii) The construction of project use, size, content and criteria is in line with approved investment plans;
(iii) The procedures for the preparation of project estimates are consistent with national relevant provisions and whether the proposed budget is true and scientific;
(iv) Implementation, availability, income and expenditure of funds;
(v) The use of funds such as construction projects for the removal, survey, design, treasury and advisory services;
(vi) The authenticity and legitimacy of the preparation of the completed work;
(vii) Construction of fund balances, basic construction of income accounting and the allocation of budget packages;
(viii) Other matters under the law, legislation and regulations.
Article 25. The audit body shall carry out the completion of the completion of the audit and shall have an audit report within three months from the date of receipt of the information provided by the construction units. In exceptional cases, when the audit period is to be extended, the audit plan shall be submitted for approval by the organ.
Performance audit
Article 26 Performance audit refers to the conduct of an audit by the auditor on the basis of the authenticity, legitimacy and legitimacy of the audit project in relation to economic activities, an analysis of the social benefits, economic benefits of construction projects, an evaluation and presentation of specific audit actions to improve their views.
The main elements of the performance audit of Article 27 projects are:
(i) Quality, inputs and project price control in the various components of project setting, tendering, design, construction;
(ii) Management policies, principles, systems, measures, organizational structure, financial use and implementation of the project portfolio, tendering, design and construction components;
(iii) Expected objectives of the project, economic benefits, social benefits and synchronization of environmental protection facilities and construction.
In carrying out performance audits by the auditor, units such as assessment, survey, design, construction and treasury should be aligned with the work of the auditor.
Article 29 should conduct an audit evaluation of project feasibility, investment management, funds use, investment effectiveness, and submit performance audit results reports to the current Government.
In the opinion of the auditor, improvements should be made and recommendations could be made to the auditing units and related departments on the basis of an evaluation of audit matters. The auditing units and related sectors should improve investment effectiveness, based on the improved observations and recommendations made by the audit.
Chapter VI Legal responsibility
Article 31, in violation of articles 13, 19 and 23 of this approach, is not vested in the audit body in accordance with the request of the auditor for information or the provision of false information.
Article 31, which results in major budget mismanagement and investment losses due to the misconduct of the survey, design units, should report on the Government and entrust the construction units or project legal persons with the legal liability of the investigation, design units; and, in the event of serious circumstances, recommend that the relevant departments reduce their qualifications or revoke their qualifications certificates by law.
In article 32, the construction unit has been able to expand the scale of construction, improve the acquisition criteria for construction of clothing and equipment and work outside the construction plan, and the auditor should recommend that the relevant departments give administrative disposal to the competent and other direct responsibilities that are directly responsible.
The design changes, on-site visas are not approved by the statutory procedures, and the auditing authority should recommend that the relevant departments give administrative disposal to the competent and other direct responsibilities that are directly responsible.
Article 33 contains a number of engineering payments in the engineering settlement, and the auditing authority shall be responsible for the restructuring of the construction units and construction units; the number of visa-payments works, and the auditing authority shall be responsible for the recovery or direct collection of construction units.
The construction unit is hiding, hiding the larger amount of work, in the event of a serious nature and is treated in accordance with the preceding paragraph and is charged with the administrative responsibility of the responsible unit or the person directly responsible.
Article 34 Changes in the use of project funds, transfer, appropriation and misappropriation of project-building funds, which should be stopped by the auditing authority and be responsible for the recovery of the relevant units.
The auditing authority shall promote the repayment of the units concerned and the processing of the provisions of the relevant laws, regulations and regulations.
Article 33 française investment completion, overhead construction costs, hidden balances of funds, and the auditor should entrust the responsible units with correcting them in accordance with relevant national provisions and existing accounting systems.
Article XVI Social audit bodies, such as engineering prices, have one of the following acts, and the audit body should recommend that the relevant administrative authorities impose administrative penalties in accordance with the relevant provisions of the relevant laws, regulations and regulations:
(i) Excluding the operational scope of the qualifications certificate to engage in construction and advisory activities;
(ii) A deliberate low-cost and high-than-estimated engineering prices;
(iii) Streams of the construction costs;
(iv) The preparation of the engineering settlement document, which is higher than or less than 5 per cent of the standard price.
In relation to matters that do not fall within the statutory competence of the auditor, the auditing authority shall transfer relevant evidentiary information to the relevant authorities, which shall be dealt with in a timely manner by law.
With regard to the problems identified in the audit, the auditor considers that the relevant sector functions should be covered by the audit recommendations to the relevant departments, which should be made in accordance with the law and inform the auditor in writing of the results.
Article 338 does not carry out the audit oversight functions under this approach, and administrative disposition is given to the competent and other direct responsibilities that are directly responsible.
A staff member participating in the project audit has one of the following acts in the auditing exercise, which is governed by the law by his or her units or the relevant organs; constitutes an offence and hold criminal responsibility under the law:
(i) Disclosure of State secrets or commercial secrets of the auditor;
(ii) Arrogance and false audit reports;
(iii) Concluding violations of national property by the auditor;
(iv) Solid, bribeed or accepted benefits that may affect fair performance;
(v) To know that there are interesting relationships with the auditor or auditing matters without the initiative to avoid and produce negative consequences;
(vi) Abuse of authority, provocative fraud, and sterilization;
(vii) Other violations of laws, regulations.
Chapter VII
Article 39 of this approach is implemented effective 1 March 2008.