Key Benefits:
(Adopted by the 59th Standing Committee of the People's Government of Oxford on 21 November 2005 No. 98 of 1 December 2005 by Order No. 98 of the People's Government Order No. 98 of 1 December 2005) Article 1 establishes this provision in accordance with the National People's Republic of China's Audit Act and related legal regulations to enhance the audit supervision of urban-focused construction projects, regulate investment practices, increase investment management and investment effectiveness. Article 2 Financial income and expenditure relating to construction, survey, design, construction, supervision, procurement, supply and etc. directly related to urban focus construction projects should be subject to audit oversight by the auditing authority. Article 3. The auditor shall, in the course of arranging the city-focused construction project audit, identify the construction units (including project legal persons, with the same) as the auditor. Where necessary, the auditing authority may carry out the audit of the financial balance relating to the city-focused construction projects in accordance with the statutory audit procedures for the survey, design, treasury, construction, supply and procurement. Article IV. The auditing plan for the development of the annual municipal focus-building project, in accordance with the focus of the city-wide arrangement, as requested by the Government of the city, has focused on the implementation of the municipal focus-building project audit and has informed the audit units, the city-focused construction project authorities and the financial, auditing and construction-related sectors. In addition to the urban focus construction project audit mission of the Government of the city, the auditor's audit of the city-focused construction project should be conducted in accordance with the audit plan. Article 5 allows the auditing body to conduct an audit of the overall budget or budget estimates for construction projects in accordance with the different stages of the construction of the city-focused construction project, the performance of the annual budget and the accounts, the authenticity, effectiveness of the completed business, and follow-up of the process leading up to the municipal priority construction project, construction of implementation and completion of the production. Article 6. Key elements of the pre-commencement preparation audit of the urban focus construction project: (i) The authenticity and legitimacy of the construction process; (ii) The authenticity and legitimacy of fund-raising; (iii) The authenticity and legitimacy of the expropriation, dismantling; (iv) The legality of tendering proceedings and their results; (v) The authenticity and legitimacy of the construction pack; (vi) Other matters requiring audit. Article 7. Main elements of the audit of implementation of the municipal priorities-building project budget or budget estimates: (i) Execution, authenticity and legitimacy of project budgets or estimates; (ii) The conclusion, effectiveness, performance, change and transfer of project contracts, the authenticity and legitimacy of termination; (iii) The authenticity and legitimacy of fees directly related to the project; (iv) The completion of project implementation and investment plans; (v) The authenticity and legitimacy of funding and use; (vi) The authenticity, legitimacy and effectiveness of project equipment, the procurement of materials; (vii) The authenticity and legitimacy of project claims; (viii) The authenticity and legitimacy of construction costs and other financial income and expenditure; (ix) The authenticity, legitimacy and effectiveness of the project construction and engineering prices; (x) Other matters requiring audit. Article 8 (i) The authenticity and legitimacy of the project's completion statement and the completion of the accounts; (ii) Project construction and overall investment control; (iii) The authenticity, legitimacy and integrity of the asset delivered by the project; (iv) The authenticity and legitimacy of the source, distribution, surrender and retention of the project base income; (v) The authenticity and legitimacy of the allocation of funds for the portfolio of investment packages completed; (vi) The authenticity and legitimacy of the unfinished investment in engineering works at the end of the project; (vii) The authenticity and legitimacy of project construction costs; (viii) The availability of funds and the authenticity and legitimacy of the management and use of funds; (ix) The authenticity, legitimacy and effectiveness of the construction of the project construction price; (x) The authenticity and legitimacy of tax payments; (xi) Other matters requiring audit. Article 9. The auditing authority shall examine the authenticity and legitimacy of units such as survey, design, construction, construction and treasury, and their effectiveness in the quality management of the works of the environmental protection facilities and the subject matter, in accordance with the need for an audit of the quality management of the project, and shall examine the synchronization and effectiveness of the environmental protection facilities and the work of the subject matter and the effectiveness of its implementation, based on the economic, technical and social, environmental indicators. Article 10. The auditor's audit of the city-focused construction project is conducted by law, and the audit reports should be issued within the statutory period, and the violations identified by the audit are governed by the law. Other departments should correct, process, punish or hold the responsibility of the persons concerned and send audit reports to the relevant departments. Article 11. The auditing authority shall communicate to the relevant sector, city-focused construction project authorities or make public the results of the audit of the municipal priorities. The specific approach was implemented by the municipal audit body following the approval of the municipal government. Article 12. The audit decision is not uniformed by the auditor and may apply for review to the Audit Office or the Government of the city within 60 days of the date of receipt of the audit decision. Audit decisions during the review period are not discontinued. Article 13. The audit body may entrust accredited social audit brokers with conducting audits pursuant to this provision or engaging experts, technicians in the audit. Audit costs are included in the financial budget. Social audit brokers should submit audit reports to the commissioned audit bodies and be responsible for the authenticity of the audit reports. Article 14. The Social Audit Intermediation Agency's audit of the city-focused construction project should be in compliance with the relevant provisions of the State to identify financial and cost-of-payments violations and should report promptly to the audit bodies and relevant authorities. Article 15. The audit body oversees the quality of the audits of the social audit intermediary. The audit body found that the audit reports of the intermediary of social auditing were false and should be cancelled; they were treated, punished in accordance with the law or made recommendations for treatment and punishment to the relevant authorities. Article 16 Auditing of urban-focused construction projects by the auditing body should strengthen the linkages with the relevant sectors such as finance, audit, construction and mutual use of the results of oversight inspections and avoid duplication of oversight. Article 17: The auditor has committed an offence in the city-focused construction project audit, in accordance with the provisions of the relevant legislation; constitutes an offence punishable by law. Article 18 Article 19: The construction of project audits by all sectors of the city and district audit bodies may be carried out in the light of this provision. Article 20 provides for the implementation of the provisions effective 1 January 172. |
