Harbin Construction Project Audit Approach

Original Language Title: 哈尔滨市国家建设项目审计办法

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(December 4, 2007, Harbin municipal people's Government, the 17th Executive meeting on December 14, 2007, Harbin Government 181th promulgated as of February 1, 2008) article in order to improve the project investment benefit of nation-building, preventing the loss of State-owned assets, according to the People's Republic of China Law on auditing laws and regulations and the relevant provisions of national and provincial, combined with the city's actual, these measures are formulated. Second article this approach by said national construction project including: (a) to financial, and Government established of special funds, and Government unified borrowing of funds, and bonds funds, and Government special grants funds, for sources of project, or to Government and sector for investment subject of project; (ii) Government in land, and municipal supporting, and financing, aspects law give offers policy of public, and public project; (three) to this article subsection (a), and (ii) items by column of funding and construction way yiwai of form for investment, and construction,
    Property owned by the State of infrastructure and public works projects, (iv) the construction project of State-owned enterprises, State-owned enterprise investment and technological transformation project; (v) accept, the use of public donations, including foreign-funded or private donations and to entrust the management of government departments to implement public welfare project (vi) Government and the superior audit institution to undertake other projects. Third countries fall within the jurisdiction of the city construction projects construction for the auditees.
    Where necessary, survey, design, construction, supervision, purchasing, supply unit and nation-building projects, such as directly related to the financial revenue and expenditure, shall be subject to audit.
    Audit institutions are responsible for the city's fourth City State construction project auditing and supervision of the work and organize the implementation of these measures.
    District and County (City) auditing organs in accordance with their respective audit jurisdiction or accept an audit institution superior to authorize State construction project auditing and supervision of the work.
    Development and reform, finance, planning, construction, industrial and commercial, tax, land and resources, water supplies, urban management, environmental protection, monitoring, financial sector, terms shall cooperate with audit institutions carry out audit supervision of construction project. Fifth national audit of construction project program management.
    Development and reform, construction and other sectors should be the development of national construction project plans, annual investment plan and contents of a copy to the audit authorities.
    Audit institutions shall, according to the State-building project plans, annual investment plan and contents as well as the people's Governments at the corresponding level, the requirements of an audit institution superior to determine annual audit work focuses on, preparation of the annual audit plan for nation-building projects.
    Compilation of national construction project auditing bodies annual audit plan, audit programs and audit should be organized.
    Construction of audit institutions according to national construction projects and State provisions on audit planning management to adjust the annual audit plan for nation-building projects.
    Sixth audit institutions should be included in the annual audit plan of the nation-building project inform development and reform, finance, construction and other construction units. Seventh State construction project auditing the implementation of the joint system.
    Audit institutions shall organize regular development and reform, financial, construction and other sectors as well as construction joint meetings, communication audits, reporting audit findings. Eighth article audit organ on national construction project following situation of authenticity, and legitimacy, and effectiveness for audit: (a) business activities of internal control system of established and implementation situation; (ii) construction program, and construction funds raised, and funds in place, and argument and planning costs, and land demolition, and estimates approval, and budget approval, and tender bid and engineering contracting, and employer, situation; (three) construction cost, and costs of paid, equipment, and material of procurement, and management, claims, and debt of occurred and exists, tax pay, Savings funds of formed, and distribution, situation; (four) engineering price settlement, and paid, actual completed investment and engineering cost of control situation; (five) budget or estimates adjustment, property of delivered using, completed engineering, and not finished engineering and reserved funds, statements, and completed accounts report, situation; (six) involved environmental, and fire, and land, aspects of funds using and benefits situation; (seven) survey, and design, and construction, and construction and supervision, units qualification of real and legal situation,
    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 may according to need to check with the national construction projects related to contract formation, performance, modification, and termination of the funds involved.
    Nineth when implementing national construction project audits, audit institutions shall be adopted according to characteristics and nature of the construction project audits in the following ways: (a) direct audit by audit bodies; (b) the authorized subordinate audit by audit bodies; (c) principal social auditing organization audits.
    Except as provided in the preceding paragraph audit methods, audit institutions can hire as needed with relevant professional qualification of persons to participate in the audit.
    Tenth organize the implementation of national audit institutions in the principal social audit project audit, through tenders or other public delegate with legal qualifications and sound internal management system and a good social reputation of social auditing organization audits.
    Entrusted the social audit project audit organizations shall not be entrusted to transfer to other public audit organizations.
    11th audits entrusted social auditing organization audits or engage with relevant professional qualification of persons to participate in the audit, should make clear the rights and obligations of the persons concerned and the social audit commissioned by organizations or engage with relevant professional qualification of Auditor guidance, supervision and management.
    Audit institution should be responsible for the authenticity and legality of the audit results. 12th audit institutions on Government funds invested more than 30 million Yuan or livelihood of nation-building project, approved by the people's Governments at the corresponding level, can be preparation, construction, completion and acceptance of the whole process tracking audit.
    Follow-up audits may take the form of audit or on-site audits on a regular basis.
    13th construction units or their competent authorities may, in accordance with the way internal audit institution or entrusted to social auditing organization audits and audit results submitted to the auditing authorities.
    Internal audit of construction units or departments, social auditing organization audits reflect the violations and major disciplinary violations, breaches of national construction projects, the audit organs shall audit the project again.
    14th construction unit should be in nation-building projects within 30th of audit institutions shall submit the project of nation-building material.
    15th construction units shall be completed in accordance with the relevant provisions of the State preparing final accounts in a timely manner.
    Budget needed for the completion of the project requires approval of nation-building, the construction unit shall finance or other relevant competent departments of construction project completion date of approval in the 10th, notify the audit organs; does not require approval, should be written in the 10th after the preparation of the final accounts audit institutions.
    Audit institutions shall receive the employer notification of the date determined in accordance with the annual audit plan were within the 15th audit unit, decided to audit mode and audit time, 3rd notice in writing before the auditor and auditee.
    Article 16th after receiving notice of audit, auditees shall cooperate actively, audit institutions need to provide audit offices and other work conditions, in accordance with the terms and requirements to provide audit information related to the project, and on the authenticity, integrity, commitment, and may not refuse or obstruct Auditors shall perform their duties. 17th article was audit units and and national construction project directly about of survey, and design, and construction, and supervision, units in audit organ implementation audit process in the, should according to requirements provides and national construction project about of following information: (a) estimates or budget prepared information and about sector of approved file; (ii) contract text and tender, and bid about information; (three) construction drawings and design drawings change, information; (four) internal audit situation and internal control system information; (five) financial statements, and accounting books
    , And accounting voucher and other accounting information; (six) engineering completed preliminary acceptance report; (seven) national construction project engineering settlement information; (eight) equipment, and material procurement and storage, and out library information; (nine) engineering completed accounts table; (10) sibling financial sector review approved of engineering completed financial accounts report; (11) legal, and regulations, and regulations provides need provides of other information.
    18th audit institutions organization shall, within 3 months of completion of the audit, large projects or have other special circumstances may be appropriate to extend the auditing period, but should not be longer than 1 year, and should be extended in a timely manner on the grounds of inform auditees.
    Article 19th after the audit institution to audit the project of nation-building, should be in accordance with the basic norms of audit requirements related to audit reports issued by the auditees.
    Audit institutions commissioned by the social audit organizations of State construction project auditing, issued by the audit authority audit report.
    State construction projects departments or units in accordance with the present article tenth (c) provisions on the audit of the construction project when, by the social audit reports issued by the auditing organization, nation-building project authorities or units shall from the date of receipt of the audit reports audit report submitted to the audit authorities within the 15th record.
    20th in the nation-building project completion final accounts audit of units and construction units should be corrected in accordance with the findings of Hong Kong or problems in the final accounts, price is adjusted.
    Auditing organs of the national construction project audits, should be as a nation-building project authorities and construction of economical responsibility and appointment of the legal representative ... 21st audit institutions on the issues identified in the audit process, required by law to granted, penalties, audit decisions should be made, in accordance with the following provisions:

    (A) direct investment funds are funds that should be reduced and paid in full of their reduced financial, has not yet been funded, it shall notify the fiscal or other competent authorities to stop funding, (ii) audited units or individuals have other fiscal violations, in accordance with the financial illegal activities penalties and regulations of the State Council's regulations and penalties. 22nd article audit organ in audit national construction project in the found has following behavior one of of, should timely made transferred processing decided or informed about competent sector or has jurisdiction right of other units be assist survey, received informed of sector or units should in 30 a days within survey finished, and will processing results reply audit organ or assist audit organ identified about facts: (a) violation planning, and land, and land demolition, and tender bid, and environmental protection, about legal, and regulations of; (ii) survey, and design
    , Building, construction, supervision and other units do not have corresponding qualifications; (c) not effective implementation of project quality management and (iv) other offences should be dealt with by the relevant authorities.
    Article 23rd auditing organ shall state on social auditing organization audits audit of construction project quality supervision, supervision and periodic evaluation could be taken, and so on.
    Audit institutions found social auditing audit quality problems of the Organization, which should be corrected or reorganize the audit.
    To hide the audit identified problems and issued false audit reports and other acts of social auditing organizations, announcements by the audit authority and audit organs, State construction projects departments or units within 5 years may not delegate its audits for State construction projects.
    24th construction units do not audit institutions within the specified time submitted to the State-building project information or submit the final accounts audit notice, by rectification of audit institutions; it fails to mend, fined a maximum of 1000 Yuan more than 5000 Yuan in serious cases, fined 5000 Yuan more than 20000 RMB fine. 25th article social audit organization and staff in on national construction project audit in the, has following case one of of, by audit organ proposed processing, and punishment recommends, transferred about functions sector law processing, and punishment: (a) not has statutory qualification or take not due means cheat statutory qualification of; (ii) in enrollment bid in the malicious collusion bid up price or prices Rob standard of; (three) through rebate or other not due means attract project of; (four) fraud or hide audit in the found of illegal, and
    Disciplinary 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.
    26th article audit organ and staff in national construction project audit work in the, has following case one of of, on directly is responsible for of competent personnel and other directly responsibility personnel, by its where units or about organ law give processing: (a) fraud, and issued false audit report of; (ii) hide audit in the found of major illegal, and disciplinary problem of; (three) using positions convenience obtained or received property and seek other not due interests of; (four) serious violation statutory program made processing, and punishment of;
    (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.
    27th in nation-building project in the violation of other provisions of this approach, in accordance with relevant laws, regulations and penalties.
                                                                                                    28th article of the rules take effect on February 1, 2008.

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