Chengdu City Construction Project Audit Approach

Original Language Title: 成都市国家建设项目审计办法

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(March 2, 2006 Chengdu City Government 69th times Executive Conference considered through March 24, 2006 Chengdu City Government makes 123th, announced since May 10, 2006 up purposes) first article (purpose according to) for strengthening on national construction project of audit supervision, guarantee construction funds of security, and reasonable, and effective using, according to People's Republic of China audit method and Sichuan province national construction project audit approach, about legal, and regulations, and regulations, combined Chengdu city actual,
    These measures are formulated. Article II (project scope) nation-building projects in these measures refers to the Government, State-owned enterprises to invest in construction projects and government investment or investment in State-owned enterprises of construction projects. 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 main sources of project, or to Government to and sector for investment subject of project; (ii) Government in land, and municipal supporting, and financing, aspects law give offers policy of public public project; (three) to this article subsection (a) items, and subsection (ii) items by column of funding and construction way yiwai of form for investment, and construction,
    Property owned by the State of major infrastructure and public works projects, (iv) national institutions, State-owned enterprises and key construction projects of the State-owned enterprise investment and key technological transformation project; (v) accept, the use of public donations, and entrusted the management of government departments to implement public welfare projects and (vi) other construction projects assigned by higher authorities.
    Article III (construction project system) to nation-building projects, the implementation system.
    Audit institutions shall independently exercise their power of supervision through auditing of national construction project, not subject to interference by any administrative organ, public organization or individual.
    Nation-building projects in the city construction unit (including client and agency owner), as well as survey, design, construction, supervision, purchasing, supply and operation of units and State construction projects directly related to the funding of real, legitimate, shall be in accordance with these measures the auditing departments audit and supervision.
    Fourth (jurisdiction) of audit organs in accordance with national construction project investment finance or construction project supervision and management, financial affiliation relationship determines audit jurisdiction.
    Superior audit institution can be within the jurisdiction of State construction projects authorized audit of audit institutions at lower levels, can also audit audit organs at lower levels within the jurisdiction of a major construction project.
    Agent owner, survey, design, construction, supervision, purchasing, supply unit and nation-building funds real, legitimate audits related to the project, without the limitation of audit scope.
    On audit jurisdiction is unclear or controversial nation-building project, by an audit institution superior to determine their jurisdiction.
    Fifth article (main audit content) audit of main content including: (a) construction project scale and total investment control situation, almost budget approval, and implementation, and adjustment of authenticity, and legitimacy; (ii) construction project completed accounts report and manual and engineering accounts report prepared of authenticity, and legitimacy; (three) construction funds in place situation and funds management, and using of collection rules sex, and legitimacy; (four) contract signed and contract perform of collection rules sex, and legitimacy; (five) construction project cost of authenticity, and legitimacy;
    (F) the authenticity and legality of price settlement; (g) the authenticity and legality of other financial revenues and expenditures related to the project; (h) the authenticity and legality of the unfinished project; (IX) construction project performance; (x) laws, rules and regulations need to audit matters.
    Sixth (for Department), auditing organs at all levels, the State construction project auditing and supervision of the competent authority, in accordance with the jurisdiction to implement audit and supervision.
    Planning, economy, finance, construction, transportation, water, land, real estate, supervision and other departments, should contribute, within their respective mandates on State construction project auditing and supervision of audit institutions, the construction unit or construction project Department national construction project plans should be regularly submitted to the auditing authorities.
    Seventh (audit) audit of the construction project, take direct audit by audit bodies and social intermediary organizations and units ' internal audit departments of the institutions involved in the audit approach. Construction projects, completion reports prepared after the completion of substantial completion, completion final accounts Audit audit institutions should be available to applications.
    Audit institution should determine how the auditing organization in the 30th, and inform the employer.
    Construction project of direct audit by the audit authority, in accordance with the needs, and can employ a and professionals auditing work relating to audit-related matters.
    No direct audit by the audit authority construction projects, determined owner can delegate to government procurement intermediary or by the units ' internal audit department audits; 30th after the conclusion of the audit the audit results submitted to the audit authorities within the record.
    Eighth (Senate trial funds) audit requirements for hiring professionals auditing of national construction project, included in the budget at the same level, arrange special funds or in the reduced amount of audit arrangements.
    Nineth (service quality monitoring) audit institutions dealing with social agencies and units ' internal audit Department of audit shall supervise institutions nation-building project.
    Social intermediary organizations and units ' internal audit departments of national construction project audits, verified by audit bodies, is no repeat audits of the same matter.
    Tenth (employer responsibilities) to nation-building project, construction units should be in the tender documents and clarify in the contract to audit the results as final settlement on the basis of price.
    Without a nation-building project completion final accounts audit, final settlement price is not for the relevant departments.
    11th (audit report) audit institutions shall report each year to the people's Government at the audit results of the project of nation-building, and in accordance with the provisions of the laws, regulations and rules, to inform the relevant Government Department or to the public construction project audit results.
    12th article (transferred system) audit organ in national construction project in the found following situation of, should transferred about competent sector for survey processing: (a) violation planning, and land, and levy moved, and enrollment bid, and environmental, construction project management legal, and regulations of; (ii) survey, and design, and construction, and construction, and supervision, units not has corresponding qualification of; (three) not effective implementation engineering quality management of; (four) other should by about competent sector processing of illegal, and disciplinary behavior.
    Social intermediary organizations in the audit found that related violations of the provisions of the preceding paragraph, shall report to the audit authority, audit institutions should be dealt with by the relevant authorities, and transferred to the relevant departments to investigate.
    13th (responsibility for unaudited settlement) on the unit and related final settlement price is handled without completion final accounts audit, audit authorities can inform or announce the situation and drew attention to the relevant departments in accordance with the relevant units and responsible person accordingly.
    14th (impede the audit responsibilities) the audited units and units surveyed do not meet the audit, without a legitimate reason to refuse or delay in providing information relevant to the audit-related matters, or refuses or obstructs the examination, by the audit authority in accordance with the People's Republic of China audit dealing with the relevant provisions of the law.
    15th (the auditor's responsibility) the Auditors of the auditing departments abuse, malpractice, negligence, and constitutes a crime, criminal responsibility shall be investigated according to law; do not constitute a crime, administrative sanctions.
    16th (assessor responsibilities of bodies or persons) of social intermediary agencies, professionals and audit internal audit Agency participating in nation-building project in violation of the relevant laws, rules and regulations and dealt with according to law constitutes a crime, criminal responsibility shall be investigated according to law.
    17th (explain) problems in the application of these measures by the Chengdu municipal audit Bureau is responsible for the interpretation. 18th (execution date) these measures take effect on May 10, 2006.
                                                                                                The city past the development of administrative regulations and administrative documents of the relevant content is inconsistent with this approach, is subject to this approach.

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