Jilin City, State Construction Project Auditing Approach

Original Language Title: 吉林市国家建设项目审计办法

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(December 21, 2005 Executive meeting of the people's Government of Jilin city, the 48th consideration by people's Government of Jilin city, December 28, 2005, the 168th promulgated as of February 1, 2006) first to strengthen the audit supervision of nation-building projects in the city to prevent building losses and waste of funds, improve investment efficiency, standardize the construction market, according to the relevant laws and regulations, combined with the city's actual, these measures are formulated. Second article this approach by said national construction project is refers to government investment, and State-owned enterprise investment of construction project and to government investment, and State-owned enterprise investment mainly of construction project, specific 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 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 subsection (a) items, and subsection (ii) items by column yiwai of form for investment, and construction, property return national all of focus based facilities and social public engineering project; (four) State-owned enterprises, and State-owned holding enterprise investment of construction project and technology project; (five) accept, and using social donation, including accept foreign or private donation and delegate government sector implementation management of public project; (six) this level Government and superior audit organ assigned by of other construction project.
    Audit institution listed in the previous paragraph construction projects directly related to the construction, design, tendering, construction, inspection, supervision, procurement and other units made of real, legitimate funding of construction projects, audits, or investigations.
    Article III administrative area of the city within the State construction project auditing and supervision of the application of this approach.
    Fourth of municipal or County (City), the audit organs State construction project auditing and supervision of the competent authority.
    At all levels of development and reform, State-owned assets supervision and management, finance, construction, transportation, water resources, land and natural resources, real estate, environmental protection Department, shall, within their respective mandates to assist the audit organs of State construction project auditing and supervision.
    Construction unit and the internal audit departments of institutions should be strengthened on the unit, the nation-building project of the system of internal audit and supervision.
    Fifth audit authorities according to the State-building project investment financial financial affiliations or construction project supervision and management to determine audit jurisdiction.
    City audit institutions may be within the jurisdiction of the State construction projects authorized counties (cities), the audit of audit institutions, can also audit the County (City), a district audit institutions within the jurisdiction of the construction project.
    Audit institutions shall be repeated on the same audit matters audited.
    Sixth audit agencies must be in accordance with relevant laws, regulations, rules and regulations, implementation independent audit of construction project supervision and not subject to interference by any administrative organ, public organization or individual, objectively and impartially, seeking truth from facts, and be responsible for authenticity and validity of the audit results. Seventh national audit of construction project program management.
    Audit institutions should be based on laws, regulations and rules of the audit institutions and the people's Governments at the corresponding level, parent's request, determines the annual audit priorities, prepare annual audit plans.
    Project management should be the year of nation-building construction project plans reported to the audit authorities.
    Article eighth national construction projects included in the annual audit plan, audit authorities according to the work required to employ social intermediary organizations or personnel with relevant knowledge and audit matters to participate in audits, and the direction, supervision and management.
    Nineth audit institutions shall, in accordance with the annual audit plan, preparing audit implementation, audit, audit team composed, and 3rd before the implementation of audit, audit notice served to the audited units.
    Audit methods including ex ante audit, audit, audit and audit investigation.
    Tenth audit institutions according to the annual audit plan, perform on the State-building project budget and final accounts of the authenticity, legitimacy and efficiency of the implementation of audit.
    11th article national construction project budget implementation audit of main content should including: (a) project content and approved investment plans whether consistent; (ii) project of sources, and funds in place rate and funds of using situation; (three) various cost spending and project management units of financial payments situation; (four) construction project units whether established has corresponding system and the implementation situation; (five) enrollment bid program, and engineering contract and project contracting, and employer whether real.
    12th article national construction project completed accounts audit of main content should including: (a) engineering cost and the price settlement whether real; (ii) construction scale and the total investment control situation; (three) has no illegal interception, and transfer, and misappropriated construction project funds of situation; (four) various tax paid situation; (five) delivered using assets of full situation; (six) infrastructure income of source, and distribution, and surrendered and retention using situation; (seven) legal, and regulations provides should audit of other matters.
    13th National project construction bidding, engineering design and other matters of importance changes, audit institutions should be informed in a timely manner.
    Article 14th construction unit after the receipt of the audit notification shall cooperate with the audit authorities to conduct an audit in accordance with deadlines and requirements to provide relevant information, and on the authenticity, integrity, commitment, and may not refuse or obstruct Auditors shall perform their duties.
    15th audit organs shall perform the audit should be completed within 3 months; special circumstances may be appropriate to extend the auditing period, but shall not be longer than 4 months, and will be extended in a timely manner on the grounds of inform auditees.
    16th audit institutions after the conclusion of the audit, shall provide the audited units issue an auditor's report of and penalties need to be made by law, shall be issued a written decision on audit.
    17th audit report should seek the views of the audited unit; the construction unit shall from the date of receipt of the audit reports to submit written observations within the 10th, fails proposed, regarded as no objection, and to be noted by the Auditors.
    Employer disagrees with the audit report, audit institutions should examine, verify, inadmissible to modified audit reports or notes.
    18th audit institutions audit decisions legally binding, they must comply with.
    On the items included in the annual audit plan, the competent authorities shall audit decision or approval of social intermediary agencies submit audit reports issued by the financial sector, as a basis for financial Department approved project final financial accounts. 19th auditing authority shall audit reports and audit within 90 days from the date of service of the decision, understanding the audit unit on the acceptance of the audit opinion, supervision and inspection of implementation of auditing decisions.
    Audited units do not perform audits within the time stipulated in the decision, the audit authority shall order the execution or the attention of the relevant authorities to assist in the implementation still does, apply to a people's Court for compulsory execution.
    20th audit institutions shall report each year to the people's Government at the national construction projects within the programme's findings, and in accordance with the laws, regulations and rules, to inform the relevant Government Department or to the public construction project audit results.
    Article 21st audit reduced funding, in accordance with the following provisions: (a) direct investment funds, paid in full of their reduced financial account; not funding, stopped funding.
    (Ii) non-financial direct investment, reduced quotas in accordance with the financial illegal activities penalties and regulations regulations for processing.
    22nd national construction projects included in the annual audit plan (excluding the inspection review of the project) should be completed by the auditing departments audit, audit decisions before they can go through the construction cost final settlement procedures.
    23rd auditees did not cooperate with the audit, rejection or delay in providing information relevant to the audit-related matters, or refuses or obstructs the inspections, the audit authority shall, in accordance with the People's Republic of China Law on audit 41st, 49th article to deal with, and be focused on disclosure in the audit report. 24th article audit organ audit personnel has following behavior one of of, should give administrative sanctions; constitute crime of, law held criminal: (a) and was audit units or audit matters has interest relationship and not active application avoided of; (ii) leaked national secret or was audit units commercial secret of; (three) bribes, and bribery or accept may effect just implementation positions of improper interests of; (four) hide was audit units financial aspects illegal disciplinary behavior of; (five) has other engages in, and
    Acts of negligence.
    25th audit institutions to hire professionals auditing of national construction project this article 24th, audit organs should be fired and be dealt with according to law constitutes a crime, liability transferred to judicial departments according to law.
    26th audit institution to carry out the State construction project auditing requirements should be integrated into the budget at the same level.
    27th audit unit the audit does not accept the decision made by the audit authority, may apply for administrative reconsideration, administrative review decision, you can file an administrative lawsuit in accordance with law.
    28th article of the approaches implemented by the municipal audit Bureau. 29th these measures shall come into force on February 1, 2006.
                                                                                                                              The Jilin city construction project auditing regulations repealed simultaneously.

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