Heilongjiang Province State Construction Project Auditing Approach

Original Language Title: 黑龙江省国家建设项目审计办法

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(November 4, 2005, Heilongjiang provincial people's Government, the 29th Executive meeting November 24, 2005, Heilongjiang province people's Government promulgated as of January 1, 2006, 3rd) first to maintain market order and improve the country's investment efficiency, preventing the loss of State-owned assets, guarantee funds for construction safety, in accordance with the People's Republic of China Audit Act and other laws and regulations, combined with the facts of the province, these measures are formulated.
    Second nation-building projects in these measures refers to state-owned assets investment or financing of new construction, renovation or expansion of fixed asset investment projects.
    Article fall within the jurisdiction of the province of the nation-building project and construction, survey, design, construction, supervision, purchasing, supply unit and State construction projects directly related to the financial revenue and expenditure, shall be subject to audit.
    Fourth provincial audit institutions are responsible for the province, the State construction project auditing and supervision of the work and organize the implementation of this approach (Administrative Office), counties (cities and districts) Auditors for the audit authorities jurisdiction or accept an audit institution superior to authorize State construction project auditing and supervision of the work.
    At all levels of development and reform, finance, construction, industrial and commercial, tax, land and natural resources, environmental protection, monitoring, financial sectors, terms shall cooperate with audit institutions carry out audit supervision of construction project.
    Fifth audit institutions shall build on national total project budget or implementation of the budget, the annual accounts and the budget needed for the completion of the project, according to the audit. Sixth article national construction project audit of content: (a) business activities of internal control system of established and implementation situation; (ii) construction program, and construction funds raised, and funds in place, and argument and planning costs, and land demolition, estimates approval, budget approval, tender bid and engineering contracting, and employer, situation; (three) construction cost, and costs of paid, equipment, and material of procurement, and management, claims, and debt of occurred and exists, tax pay, savings funds of formed, and distribution, situation; (four) engineering price settlement, and paid , Actual completed investment and engineering cost of control situation; (five) budget or estimates adjustment, property of delivered using, completed engineering, and not finished engineering and reserved funds, statements, and completed accounts report, situation; (six) involved environmental, and fire, and land, aspects of funds using and benefits situation; (seven) survey, and design, and construction, and construction and supervision, units qualification of real and legal situation, and on engineering quality of effective management situation; (eight) construction duration, and engineering cost, and investment recycling period, and
    Loan repayment ability and other investment benefits.
    Audit institutions may according to need to check with the national construction projects related to contract formation, performance, modification, and termination of the funds involved.
    Article seventh Government funds a substantial investment in or relating to state-building project, approved by the people's Governments at the corresponding level, audit institutions on the preparation, implementation, completion and acceptance of the whole process tracking audit.
    Eighth audit institutions on the following and organizational matters relating to the audit of the project of nation-building or special audit investigation: (a) the construction of special collection, management and use of funds; (b) important matters relating to Government decision-making, (iii) other matters designated by the Government or the public interest.
    Nineth audit institution to audit the State-building project investment benefit should be based on economic, technical, social, and environmental indicators, assessing the effectiveness of national construction project investment decision-making, analysis of factors affecting the investment benefits. Tenth audit institutions should be based on finance, development and reform, construction and other relevant departments to provide State-building project plans, prepare the annual audit plan for nation-building projects.
    Relevant departments shall actively cooperate with and provide truthful information. 11th article audit organ in implementation national construction project audit Shi, should according to project of features and nature take following way: (a) audit organ directly audit or authorized subordinate audit organ audit; (ii) hired has expertise of personnel participation audit; (three) requirements national construction project competent sector delegate has statutory qualification of social audit Organization for audit; on no national construction project competent sector of units, by audit organ written agreed,
    Can be directly commissioned by the social auditing organization audits with statutory qualifications.
    When implementing State construction project auditing, auditing bodies, through bidding or other public organizations entrusted with the statutory qualification of social audit audit.
    12th audit institutions in the implementation of the audit process, in addition to audit General methods, can take the following approach: (a) drawing and image control method of practical engineering, (ii) site survey and identification law; (iii) the sampling method of built-in works; (d) the investment benefit analysis of comparative law.
    13th construction units should be in nation-building projects will start in the 30th after audit institutions shall submit the project of nation-building material.
    14th construction unit should be completed in accordance with State regulations, timely preparation of final accounts.
    Budget needed for the completion of the project requires approval of nation-building, the construction unit shall finance or other relevant competent departments of construction project completion date of approval in the 10th, application completion final accounts audit to the audit organs; does not require approval, 10th after the preparation of the final accounting should be applied to the audit institutions within final accounts audit.
    Audit institutions shall from the date of receiving the application for national construction project completion final accounts audit within 15th audit mode and audit time and notify the owner in writing.
    15th audit institutions needed for nation-building project-related investigation, design, construction, supervision, purchasing, supply unit audit, you should check these units and State construction projects directly related to the charges and other financial matters of authenticity and legitimacy. 16th article construction units and and national construction project directly about of survey, and design, and construction, and supervision, units in audit organ implementation audit process in the, should according to requirements provides and national construction project about of following information: (a) estimates or budget prepared information and about sector of approved file; (ii) contract text and tender, and bid about information; (three) construction drawings and design drawings change, information; (four) internal audit situation and internal control system information; (five) financial statements, and accounting books, and
    Accounting voucher and other accounting information; (six) engineering completed preliminary acceptance report; (seven) national construction project engineering settlement information; (eight) equipment, and material procurement and storage, and out library information; (nine) engineering completed accounts table; (10) sibling financial sector review approved of engineering completed financial accounts report; (11) legal, and regulations, and regulations provides need provides of other information.
    17th audit institutions commissioned by the social audit organizations of State construction project auditing, issued by the audit authority audit conclusions.
    Project of nation-building departments or units in accordance with the provisions of article III of this article 11th, to audit the State-building project, organized by the social audit audit conclusion, nation-building project authorities or units shall from the date of receipt of the audit findings audit conclusion submitted to the audit authorities within the 15th record.
    18th after an audit institution to audit the project of nation-building, and shall report to the audit issued by the employer; are required by law to granted, penalties, audit decisions should be made; and penalties need to be transferred to the relevant administrative authorities, made the transfer decision.
    19th social auditing organizations found in the audit process unit offence, disciplinary issues, and shall promptly report to the audit organs and relevant competent administrative departments.
    20th auditing organ shall public audit organizations for the purposes of national audit of construction project quality supervision, supervision and periodic evaluation could be taken, and so on.
    Audit institutions found social auditing audit quality problems of the Organization, which should be corrected or reorganize the audit.
    Announcements by the audit authority to hide the audit identified problems, issued false audit reports on the social audit, audit institutions, nation-building project lead departments or units within five years may not delegate its audits for State construction projects.
    Article 21st in nation-building in project final accounts audit, audit findings made to the price shall be used as units and construction units or unit basis for determining the final settlement amount.
    Auditing organs of the national construction project audits, should be as a nation-building project authorities and construction of economical responsibility and appointment of the legal representative ...
    22nd in State construction project auditing, the audit institutions, found financial violations of the entity or individual, in accordance with State Council provided for in the financial regulations on penalties for offences and penalties.
    23rd units within a specified time to audit institutions submitted to the State-building project information or apply for final accounts audit, by rectification of audit institutions; it fails to mend, and fined 1000 Yuan and 5,000 yuan fine; the circumstances are serious, fined 5,000 yuan and 20,000 yuan fine.
    Owner refuse or delay in supply, damage to information relevant to the State construction project auditing matters, refuse or obstruct the inspection, punished in accordance with relevant laws and regulations.
    24th article social audit organization and staff in on national construction project audit in the, has following case one of of, by audit organ proposed processing, and punishment recommends, transferred about sector law processing: (a) not has statutory qualification or take not due means cheat statutory qualification of; (ii) in tender in the malicious collusion bid up price or prices Rob standard of; (three) through rebate or other not due means attract project of; (four) fraud or hide audit in the found of illegal, and disciplinary problem of; (E) for the purpose of concealing of audit facts intentionally damaging information; (vi) should be dealt with according to law, penalties in other circumstances.

    25th article audit organ and staff in national construction project audit work in the, has following case one of of, on directly is responsible for of competent personnel and other directly responsibility personnel, by its where units or about organ law give administrative sanctions: (a) fraud, and issued false audit report of; (ii) hide audit in the found of major illegal, and disciplinary problem of; (three) using positions convenience obtained or received property and seek other not due interests of; (four) serious violation statutory program made processing, and
    Punishment; (v) is not exposed through public bidding or other social auditing organizations entrusted to carry out the audit, audit fair, (vi) other circumstances shall be given administrative sanctions according to law.
    Article 26th society donated funds and other tasks assigned by the State construction project auditing and supervision of the Government, in accordance with the measures implemented.
                                                                                              27th article this way come into force on January 1, 2006.

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