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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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(Adopted at the 17th ordinary meeting of the Government of the Hilhama, on 4 December 2007, No. 181 of the Order of the People's Government of the city of Hamila, dated 14 December 2007, which was published as from 1 February 2008)

Article 1, in order to enhance the investment effectiveness of national construction projects and to prevent the loss of State assets and to develop this approach in line with the laws, regulations and relevant provisions of the People's Republic of China Audit Act.
Article 2
(i) Fund-raising projects such as financial funds, earmarked funds established by the Government, funds for the harmonization of government borrowing funds, national debt funds, government-specific subsidies, or projects for investment-related subjects by the Government and its sectors;
(ii) Public, public-private projects in the areas of land, municipal support, financing, which are legally granted preferential policies;
(iii) Investment, construction and property rights in all infrastructures and public works projects of the State in the form of financing and construction, as set out in subparagraphs (i), (ii) of this article;
(iv) Construction projects and technology rehabilitation projects for national entrepreneurship units, enterprise investment in the National Control Unit;
(v) Accept, use social donations, including external or private donations and commissioning public-private projects administered by government departments;
(vi) Other projects undertaken by the Government and the superior audit body.
Article 3 build-up units that fall within the jurisdiction of the present city's audit are audited. Where necessary, units such as survey, design, construction, supervision, procurement, supplies and services directly related to national construction projects should be subject to audit supervision.
Article IV. The municipal audit body is responsible for the audit supervision of construction projects throughout the city and organizes the implementation of this approach.
The auditing oversight of national construction projects is carried out by district, district (market) audit bodies in accordance with their respective audit jurisdiction or with the authorization of the superior audit authority.
Sectors such as development and reform, finance, planning, construction, business, tax, land resources, urban management, water, environmental protection, inspection, financial etc. should be aligned with the audit oversight of national construction projects by the auditing authority, in accordance with the terms of reference.
Article 5 National construction project audits are subject to planned management. Sectors such as development and reform, construction should redirect the development of national construction projects, annual investment plans and construction elements to the audit bodies.
The audit body should define the annual audit focus and prepare the annual national construction project audit plan, in accordance with the national construction project plan, the annual investment plan and the content of construction, as well as the requirements of the current people's Government, the superior audit body.
The annual audit plan for national construction projects prepared by the auditor should clarify the modalities of audit projects and audit organizations.
The audit body may adjust the annual audit plan for national construction projects in accordance with the state-building project and the national audit plan management provisions.
Article 6. The auditing authority shall communicate the national construction projects included in the annual audit plan to the relevant sectors and units such as development and reform, finance, construction.
Article 7. Country-building project audits implement a joint mechanism. The audit body should organize regular joint meetings between the development and reform, finance, construction and the relevant construction units to communicate the audit and inform the findings of the audit.
Article 8. Auditing by the audit body of the authenticity, legitimacy and effectiveness of national construction projects:
(i) The establishment and implementation of the internal control system operating activities;
(ii) Construction procedures, fund-raising, funding availability, demonstration and planning costs, expropriation, approval of budget estimates, approval of tenders and engineering contracts, issuance kits, etc.;
(iii) Cost-building, cost payments, equipment, procurement, management of materials, claims, occurrence and existence of debts, tax payments, creation and distribution of savings funds;
(iv) The settlement, payment, actual completion of investments and the control of the construction price;
(v) The budget or proposed budget adjustments, the delivery of property, completion of works, incomplete engineering and retention funds, accounting statements, completion of the worksheets, etc.;
(vi) Financial use and benefits related to environmental protection, firefighting, land;
(vii) The real and lawfulness of the structure, such as survey, design, construction, construction and the management of the quality of the work;
(viii) Investment efficiency gains such as construction of work periods, engineering prices, investment recovery periods and loan repayment capacity.
The auditing authority may check the establishment, implementation, change and termination of the funds involved in contracts relating to national construction projects, as required.
Article 9. When implementing the national construction project audit, the audit body shall conduct the audit in accordance with the characteristics and nature of national construction projects:
(i) Direct audit by the auditor;
(ii) Authorize the audit of the subordinate audit authority;
(iii) A social audit organization audit.
In addition to the pre-defined audit methodology, the auditor may engage persons with relevant professional qualifications in accordance with actual requirements.
Article 10 In entrusting the social auditing organization with implementing the national construction project audit, the auditing of social auditing organizations with statutory qualifications and sound internal management systems and good social credibility should be commissioned through tendering or other public means.
The social auditing organizations entrusted may not transfer the commissioned audit project to other social audit organizations.
Article 11. The auditor shall entrust the social audit organization with an audit or engage a person with the relevant professional qualifications to participate in the audit and shall clarify the rights obligations of the person concerned and provide guidance, oversight and management to the authorized social audit organization or to the auditor with the relevant professional qualifications.
The audit body should be responsible for the authenticity and legitimacy of the results of the audit.
Article 12 The tracking of the audit could take the form of regular audits or field audits.
Article 13. Construction units or their authorities may organize internal audit bodies in accordance with this approach or commission social audit organizations and report the audit findings to the audit bodies.
National construction projects that are reflected in the construction units or in the internal audit bodies of their authorities, in the Social Audit Organization audit, should be restructured.
Article 14. The construction units shall send to the auditor information on the national construction project within 30 days of the start of the national construction project.
Article 15. Construction units shall be completed in a timely manner, in accordance with the relevant national provisions.
The completion of the national construction project will require approval, and the construction units shall be informed by the audit authority in writing within 10 days of the date on which the completion of the construction project shall be completed by the financial or other relevant authorities.
The audit body shall determine, within 15 days of the date of receipt of the letter of notification by the construction unit, the auditor, the manner of the audit and the time of the audit, and, in writing, within three days prior to the implementation of the audit.
Article 16 shall be actively coordinated by the auditor upon receipt of the letter of assessment, provide the auditor with the working conditions, such as office premises necessary for the auditing process, and require audit information relating to the audit project, in accordance with the prescribed deadlines and requests, as well as commitment to its authenticity and integrity, without denying, impeding the performance of the duties of the auditor in accordance with the law.
In the course of the audit conducted by the auditor and the units directly related to national construction projects, the following information shall be relevant to national construction projects, as requested:
(i) Budget estimates or budgeting information and approval documents for the relevant sectors;
(ii) Texts of contracts and solicitation, tender information;
(iii) Information such as construction maps and the design of paper changes;
(iv) Internal audit and internal control systems information;
(v) Financial accounting statements, accounting books, accounting vouchers and other accounting information;
(vi) Preliminary inspection reports for the completion of the work;
(vii) Removal information on national construction projects;
(viii) Equipment, procurement of materials and cash collection;
(ix) The completion of the work schedule;
(x) Statement of the financial accounts for the completed work approved by the same level of finance;
(xi) Other information required by law, regulations and regulations.
An audit by an auditor shall be completed within three months; a large project or other exceptional circumstances may extend an audit period without a maximum of one year and shall be communicated to the audit cell in a timely manner, for example, for extension reasons.
After an audit by the auditor of national construction projects, audit reports should be submitted to the audit cell, as required by the auditing basic guidelines.
The audit body commissioned a national construction project audit conducted by the Social Audit Organization, which was reported by the auditor.
In accordance with article 10, paragraph (c), of this approach, the national construction project authority or the construction unit should submit the audit report to the audit office within 15 days of the receipt of the audit report.
Article 20 states that construction units and construction units or associated units should be adjusted to the extent that the completion of the work is completed in accordance with the audit results.
The findings of the audit of national construction projects should serve as an important basis for the evaluation and removal of economic responsibility of national construction project authorities and construction units.
Article 21, the problems identified by the auditor in the course of the audit process and the need for treatment and punishment by law, should be addressed in accordance with the following provisions:
(i) The funds to be reduced shall be the direct investment portion of the financial resources, which shall be paid in full and shall not be allocated and shall be communicated to the financial or other authorities to discontinue the allocation;
(ii) Any other financial violations committed by an auditor or by an individual are treated and punished in accordance with the provisions of the State Department's Financial Offences Punishment Regulations.
Article 22 found one of the following acts in the audit of national construction projects, which should be carried out in a timely manner by the auditor to assist the investigation by the competent authorities or other units with jurisdiction, the departments or units that were notified should be surveyed within 30 working days and the results would be addressed to the auditor or to assist the auditor in identifying the facts:
(i) Violations of relevant laws, regulations, such as planning, land, land demolitions, tendering and environmental protection;
(ii) Units such as survey, design, construction, construction and treasury are not eligible accordingly;
(iii) No effective implementation of the quality management of the work;
(iv) Other offences to be dealt with by the competent authorities.
Article 23 should be monitored by the auditing body by law on the quality of the national project construction audit conducted by the Social Audit Organization, which may be subject to regular evaluation.
The audit body found problems with the quality of the audits of social audit organizations and should be corrected or reorganized.
Social auditing organizations that conceal the audit of the problems identified by the audit and that have not been able to carry out their work on the national construction project audits within five years, are notified by the auditor, the audit body, the national construction project authority or the construction unit.
Article 24, Construction units have not reported to the auditor for the national construction project in the prescribed time period or for the delivery of the completed completion of the audit certificates, which are converted by the auditor's time limit; have not been converted to a fine of more than 5,000 dollars; serious circumstances impose a fine of up to $50 million.
Article 25 Social auditing organizations and their staff are one of the following cases in the audit of national construction projects, which is submitted by the auditor to deal with, punish recommendations and be transferred to the relevant functional sector to deal with, punish, by law:
(i) None of the legal qualifications or the non-exption of legal qualifications;
(ii) In the solicitation of tenders, there was a sharp rise in tender prices or pressure on tenders;
(iii) To solicit projects through re-entry or other inappropriate means;
(iv) Restructuring or concealing the violations and disciplinary problems identified in the audit;
(v) To conceal the intentional damage of the relevant information to the facts of the audit;
(vi) Other circumstances that should be treated and punished by law.
Article 26 The auditor and its staff are one of the following cases in the country's construction project audit and are directly responsible to the competent and other directly responsible personnel who are directly responsible for processing by their offices or the relevant organs in accordance with the law:
(i) Resistance and false audit reports;
(ii) To conceal the significant violations and unconstitutional problems identified in the audit;
(iii) Use of office facilities for requests or receipt of property and for other unjustifiable interests;
(iv) Treatment and punishment of serious violations of statutory procedures;
(v) Failure to commission audits by solicitation or other public means to influence audit impartiality;
(vi) Other circumstances that should be treated by the law.
Article 27 deals with, and punishes, in accordance with the relevant laws, regulations and regulations, in violation of other provisions of this approach.
The twenty-eighth approach was implemented effective 1 February 2008.