Key Benefits:
(The 69th Standing Committee of the People's Government, 2 March 2006, considered the adoption of Decree No. 123 of 24 March 2006 of the Government of the Metropolitan People, which came into force on 10 May 2006) Article 1 In order to enhance audit oversight of national construction projects and to ensure the safe, reasonable and effective use of funds, the development of this approach, in line with the relevant laws, regulations, regulations and regulations, such as the People's Republic of China Audit Act and the National Construction Project Audit Scheme of the Sichuan Province. Article 2 The national construction project described in this approach refers to construction projects in which government, State-owned enterprises invest and government investments or State-owned enterprises are key. Includes: (i) Projects of major sources of finance, earmarked funds established by the Government, funds for the harmonization of government borrowing funds, national debt funds, Government-specific subsidies, or projects for investment subjects by the Government and its sectors; (ii) Public good projects in the areas of land, municipal support, financing, which are legally granted preferential policies; (iii) Investment, construction and property rights in all country-focused infrastructure and social public works projects, in addition to the financing and construction modalities set out in subparagraph (i) and (ii) of this article; (iv) National venture organizations, State-owned enterprises and State-owned enterprises are focused on construction projects and priority technology adaptation projects; (v) To accept, use social donations and to entrust the Government with the implementation of the management social good projects; (vi) Other construction projects to be undertaken by the superior authorities. Article 3 National construction projects are mandatory. The auditing authority exercises the audit oversight authority of national construction projects independently of interference by other executive organs, social groups and individuals. The construction units (including project owners and agents) of the construction projects in this city, as well as survey, design, construction, inspection, procurement, supply, operation, etc. units directly related to national construction projects, shall be subject to audit oversight by the auditing authority in accordance with this approach. Article IV The auditing authority determines the audit jurisdiction in accordance with the financial, financial reporting or construction of project oversight management relationships. The superior audit body may audit down-level auditing authority under the authority of the national construction project under its jurisdiction or directly audit major construction projects within the jurisdiction of the subordinate auditor. The real and legitimate audit of funds related to construction projects in the State is not subject to audit jurisdiction by the agents, survey, design, construction, supervision, procurement, supplies and services. National construction projects that are not clear or controversial in the scope of the audit are determined by the superior auditor. Article 5 The main elements of the audit include: (i) The scale of construction projects and the overall investment control situation, with an overview of budget approval, implementation, reality and legitimacy; (ii) The authenticity and legitimacy of the statements and statements of the construction of the project and the statement of the engineering accounts; (iii) Financing availability and financial management, compliance, legitimacy; (iv) The compatibility and legitimacy of the contract and the performance of the contract; (v) The authenticity and legitimacy of the cost of construction projects; (vi) The authenticity and legitimacy of the work price settlement; (vii) The authenticity and legitimacy of other income and expenditure relating to the project; (viii) The authenticity and legitimacy of unfinished engineering investments; (ix) Project performance; (x) Other matters requiring audit oversight under laws, regulations and regulations. Article 6 The auditing authority at all levels of the city is the competent authority for the audit supervision of the National Construction Project. Sectors such as plans, economy, finance, construction, transport, water, land, housing, inspection, etc., should, within their respective responsibilities, assist the auditor in the implementation of audit oversight of national construction projects, construction units or construction project authorities should regularly inform the auditor of national construction projects. Article 7 Audits of national construction projects and the manner in which internal audit bodies are involved in the audit by the auditing body, directly auditing and social brokering agencies, as well as in the construction of units. After the completion of the basic completion of the construction project and the completion of the completion of the completion of the completion schedule, the construction units shall apply to the auditor in a timely manner for the completion of the final audit. The auditor shall establish the modalities of the audit organization within 30 days and inform the construction units. The construction project, which was directly audited by the auditor, could involve professionals with auditing matters in accordance with work needs. Without the construction project of a direct audit by the auditing authority, the construction units may commission the audit of the social intermediary established in the form of government procurement or by the internal auditing body of the construction unit's authority; the audit results should be presented to the auditor for the period ended 30 days. Article 8 The audit body engaged professionals in the audit requirements of the national construction project, which are included in the same-level financial budget, arrangements for specific funds or arrangements for the audit of nuclear reductions. Article 9 The auditing by the audit body to conduct national construction projects in response to the audit of the social brokering agencies and the internal auditing agencies in the construction of units is governed by law. The findings of the audit of national construction projects by the social brokering agencies and the internal auditing agencies in the construction of units are no longer repeated in the same matter. Article 10 For national construction projects, construction units should clearly be used as the basis for the final settlement of price payments in solicitation documents and contracts. National construction projects that have not been completed have not been completed, and the relevant sectors are not allowed to proceed with the final settlement of the engineering price. Article 11 (Security of audit reports) The audit body shall report annually to the same-ranking people on the results of the national construction project audit and inform the relevant departments of the Government, in accordance with the laws, regulations, regulations and regulations, of the results of the national construction project audit. Article 12 (Transfer regime) The auditor found the following cases in national construction projects and should be transferred to the relevant authorities to investigate: (i) In violation of planning, land, evictions, tendering and environmental management legislation, regulations; (ii) units such as survey, design, construction, construction and treasury do not have the corresponding qualifications; (iii) No effective implementation of the quality management of the work; (iv) Other violations and disciplinary acts to be dealt with by the competent authorities. In the audit, the Social Intermediation Body found the relevant offences under the preceding paragraph and should report to the audit body that the auditor was of the opinion that it should be handled by the relevant departments and transferred to the relevant department. Article 13 The final settlement of the construction unit and the related units has not been completed, and the auditing authority may communicate or make the relevant information and bring the relevant departments to the same extent as those responsible. Article 14. The auditor and the investigation unit are not in line with the audit, without justification for refusing or delaying the provision of information relating to audit matters, or refusing, impeding the inspection, and are dealt with by the auditor in accordance with the relevant provisions of the People's Republic of China Audit Act. Article 15 (Responsibility of auditors) The auditor of the audit body misuses its mandate, favours private fraud, plays a criminal responsibility in accordance with the law, and is not a crime and gives administrative disposal. Article 16 Social brokering agencies, professionals and internal audit agencies are in violation of the relevant laws, regulations and regulations in their participation in national construction projects audits; they constitute crimes and hold criminal responsibility under the law. Article 17 The specific application of this approach is explained by the MEA. Article 18 This approach was implemented effective 10 May 2006. The administrative regulations established in the city and the related content of administrative documents are inconsistent with this approach. |
