Key Benefits:
(The 48th Standing Committee of the People's Government of Glin, 21 December 2005, considered the adoption of Decree No. 168 of 28 December 2005 of the People's Government Order No. 168 of 28 December 2005 on 1 February 2006 to be implemented) Article 1 monitors the construction projects across the city, prevents the waste of capital losses, improves investment efficiency, regulates the construction of markets, and develops this approach in line with the relevant laws, regulations and regulations. Article 2 (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-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 national focus infrastructure and social public works projects, in addition to subparagraph (i) and (ii); (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 construction projects undertaken by the Government and the superior audit body. The auditing authority conducts audits or surveys of the real, legal situation with respect to construction projects directly related to the construction projects listed in the previous paragraph. Article 3. Audit oversight of national construction projects in the city's administration area is applicable. Article IV, municipalities, districts (markets), district audit bodies are the competent authority for the audit of national construction projects. Sectors such as development reform, finance, State asset monitoring, construction, transport, water, land resources, housing and environmental protection at all levels should, within their respective responsibilities, assist the auditor in implementing audit oversight of national construction projects. The internal audit body of the construction units and their authorities should strengthen internal audit oversight of the construction projects in this unit, the country of the system. Article 5. The auditing authority determines the audit jurisdiction in accordance with the financial reporting of the subject matter of investment in national construction projects or the construction of project oversight management relations. The municipal audit bodies may authorize district (communes), district auditor audits within their jurisdiction or directly audit the construction projects within the jurisdiction of the district auditing bodies. The auditor shall not duplicate the audit of the same audit matter. Article 6. The audit body must independently implement audit oversight of construction projects, without interference by other administrative organs, social groups and individuals, in accordance with the provisions of the relevant laws, regulations and methods, and be accountable for the authenticity and legitimacy of the audit findings. Article 7. The audit body shall determine the annual audit focus and prepare the annual audit project plan, in accordance with the requirements of the laws, regulations, regulations and the current level of people's governments, the superior audit body. National construction project management should report the current annual construction project plan to the auditor in a timely manner. Article 8 provides for national construction projects incorporating the annual audit project plan, which, according to work, may involve social intermediaries or persons with knowledge related to audit matters and guide, monitor and manage. Article 9. The audit body shall prepare, in accordance with the current annual audit project plan, the audit implementation programme, determine the modalities of the audit, form the audit team, and communicate the letter of audit to the audited construction units on 3 March. The audit methodology includes pre-audit audits, ex audits, ex post facto audits and audit surveys. Article 10. The auditor, in accordance with the annual audit project plan, performs an audit of the authenticity, legitimacy and effectiveness of the budget of the construction project and the completion of its work. The main elements of the national construction project implementation audit should include: (i) The alignment of project elements with the approval of investment plans; (ii) Funding, funding availability and use of funds for projects; (iii) Costs and fund-raising of project management units; (iv) Whether the construction of the project unit has established a corresponding system and implementation; (v) The authenticity of tendering procedures, engineering contracts and project contractors. Article 12 (i) The authenticity of the settlement of the construction and price; (ii) Construction and overall investment control; (iii) There are no violations of the availability, transfer and diversion of project funds; (iv) The payment of taxes; (v) The complete delivery of assets; (vi) Sources of construction income, distribution, surrender and retention; (vii) Other matters to be audited by law, legislation and regulations. Changes in major matters, such as the construction of tenders, engineering designs, should be communicated to the audit bodies in a timely manner. Article 14. The construction unit shall actively cooperate with the auditing of the auditing authority and, in accordance with the time frame and the request for relevant information, shall not refuse, impede the performance of the duties of the auditor in accordance with the law. Article 15. The audit shall be completed within three months; exceptional circumstances may extend the audit period as appropriate, but shall not exceed four months and shall be communicated to the auditor in a timely manner, such as extensions. Article 16, after the audit of the auditing authority, audit reports should be made to the auditing units; the need for treatment and punishment under the law should be made. Article 17 Audit reports should seek the views of the audited construction units; the construction units should submit written observations within 10 days of the receipt of the audit reports, which were not raised late, as being non-objection and as indicated by the auditor. The construction units have contested the audit reports, and the auditing authority should study, verify, modify the audit reports or make statements that are not adopted. The audit decision made by the auditing authority is legally binding and the relevant units must be executed. For projects included in the annual audit project plan, the authorities should send audit reports from the audit of the audit of the audit decision or the licensed social intermediary to the financial sector as a basis for the financial sector's completion of the project. Article 19 The audit body shall, within 90 days of the date of the audit report and the letter of audit decision, be aware of the adoption of the audit opinion by the auditing units and to monitor the implementation of the audit decisions. The auditing authority shall be responsible for the execution of its implementation or to the assistance of the relevant authorities; it is still not implemented to apply for enforcement by the People's Court. Article 20 should report annually to the same-level people's governments on the results of the audit of the planned national construction projects and inform relevant departments of the Government, in accordance with laws, regulations, regulations and regulations, of the results of the national construction project audits. Article 21, Auditing of nuclear reductions funds, in accordance with the following provisions: (i) The direct investment portion of the financial fund, which is paid in full to the Principality of Finance; no appropriations have been made to stop the allocation. (ii) The direct investment component of non-financial funds, which is dealt with in accordance with regulations such as the Financial Offences Punishment Regulations. Article 2 provides for national construction projects that are included in the annual audit project plan (excluding a project to be reviewed) and shall be completed by the audit department for the final settlement of the engineering price. Article 23, which is not in line with the audit, rejects or delays in the provision of information relating to audit matters, or rejects, obstructs inspections, shall be dealt with by the auditor in accordance with article 41 of the Law on Auditing of the People's Republic of China, article 49, and subject to priority disclosure in the audit outcome report. Article 24: The auditor of the auditor shall be subject to administrative disposition; constitute an offence and be criminally liable by law: (i) The interesting relationship with the auditor or audit matter, without the initiative to apply for the avoidance; (ii) Disclosure of State secrets or commercial secrets of the auditor; (iii) Solid, bribeed or accepted the inappropriate interests that may affect fair performance; (iv) Concluding violations committed by the audited units; (v) There are other provocative acts of private fraud, negligence. Article 25 Professionals employed by the audit body are subject to article 24 of this approach in the conduct of the national construction project audit, which should be dismissed by the auditing body and dealt with by law, and which constitutes an offence and brought to justice by law. The auditor's requirements for conducting a national construction project audit should be included in the same financial budget. Article 27, which is not consistent with the audit decisions taken by the auditing authority, may apply to administrative review in accordance with the law, render administrative proceedings against administrative review decisions. Article 28 is implemented by the Municipal Audit Office. The twenty-ninth approach was implemented effective 1 February 2006. The provisional provisions for the audit of construction projects in the city of Glin were also repealed. |
