Key Benefits:
(Adopted by the 29th ordinary meeting of the Government of the Blackonang on 4 November 2005 and issued by Decree No. 3 of 24 November 2005 by the Government of the Blackonang Province, effective 1 January 2006) Article 1, in order to maintain a market order, increase the investment effectiveness of national construction projects, prevent the loss of State assets, guarantee financial security and develop this approach in line with the laws, regulations and regulations of the People's Republic of China Audit Act. Article II states that construction projects are referred to in this approach to new construction, alteration, expansion of fixed-term asset investment projects that are owned by national asset investment or financing. Article 3. Country-building projects that fall within the jurisdiction of the audits of the province, as well as the construction, survey, design, construction, administration, procurement, and freight forwarding units directly related to national construction projects, should be subject to audit supervision. Article IV of the provincial audit body is responsible for the audit supervision of the construction projects in the province and organizes the implementation of this approach; the auditing oversight of national construction projects in accordance with audit jurisdiction or the authorization of the superior audit authority. Sectors such as development and reform, finance, construction, business, tax, land resources, environmental protection, inspection and finance should be aligned with the audit oversight of national construction projects by the auditing authority, in accordance with the terms of reference. Article 5 should be subject to audit supervision by the auditing authority, in accordance with the law, of the implementation of the overall budget or budget estimates for national construction projects, annual accounts, completion of the project. Article 6 (i) The establishment and implementation of the internal control system operating activities; (ii) Construction procedures, fund-raising, funding availability, demonstration and planning costs, relocation of requisitions, budget estimates, budget approval, solicitation tenders and engineering contracts, issuance kits, etc.; (iii) Cost-building, cost payments, equipment, procurement, management of materials, claims, occurrence and existence of debts, tax payments, creation and distribution of savings funds; (iv) The settlement, payment, actual completion of investments and the control of the construction price; (v) The budget or proposed budget adjustments, the delivery of property, completion of works, incomplete engineering and retention funds, accounting statements, completion of the worksheets, etc.; (vi) Financial use and benefits related to environmental protection, firefighting, land; (vii) The real and lawfulness of the structure, such as survey, design, construction, construction and the management of the quality of the work; (viii) Investment efficiency gains such as construction of work periods, engineering prices, investment recovery periods and loan repayment capacity. The auditing authority may check the establishment, implementation, change and termination of the funds involved in contracts relating to national construction projects, as required. Article 7 projects for national construction of financial resources that are more or more dependent on national life, and with the approval of the Government of the current people, the audit body may follow up on the whole process of preparing, building implementation, completing the receipt. Article 8. The audit body may organize audits or special audit surveys on matters relating to national construction projects: (i) The collection, management and use of earmarked funds; (ii) Important matters related to the Government's macro-level decision-making; (iii) The Government designates or concerns other matters of public interest. The auditor's audit of the effectiveness of investment in national construction projects should assess the effectiveness of national construction project investment decision-making, based on economic, technical, social and environmental indicators, and analyse factors affecting investment effectiveness. Article 10. The audit body shall develop an annual national construction project audit plan based on the national construction project plan provided by the relevant authorities, such as finance, development and reform, and construction. The departments concerned should cooperate actively and, if so, provide information. Article 11. When implementing the national construction project audit, the audit body shall take the following modalities in accordance with the characteristics and nature of the project: (i) The auditor's direct audit or authorized the audit of the lower audit authority; (ii) Participation of persons with expertise in the audit; (iii) The national construction project authorities are required to commission a mandatory audit of social auditing organizations; the construction units of national construction project authorities, with the written consent of the auditor, may be commissioned directly by the auditing organization with statutory qualifications. In implementing the national construction project audit, the audit body may entrust a statutory audit of social auditing organizations by solicitation or other public means. Article 12. In the course of the audit, the auditor may, in addition to the general audit methodology, adopt the following methodology: (i) The image of paper and actual works against the law; (ii) On-site survey identification law; (iii) The hidden engineering sample detection method; (iv) Comparative investment effectiveness analysis. Article 13 build-up units shall report to the audit body information on national construction projects within thirty days of the start-up of national construction projects. Article 14. The construction units shall be completed in a timely manner after the completion of the project. The completion of the national construction project will require approval, and the construction units shall apply for the completion of the completion of the completion of the construction projects by the auditing authority within 10 days of the date of the approval of the completion of the completion of the national construction project by the financial or other relevant authorities; and, if not, the approval shall apply for the completion of the completion of the audit to the audit authority within 10 days of the completion of the completion of the work. The audit body shall decide on the modalities and audit time of the audit and shall notify the construction units in writing, within 15 days of receipt of the completion of the national construction project. Article 15. The auditing authority shall examine the authenticity and legitimacy of the fees and other financial transactions directly related to national construction projects, in accordance with the need for auditing, design, construction, supervision, procurement, supply and delivery. Article 16, Construction units and units directly related to national construction projects, surveys, design, construction, and treasury, should, upon request, include the following information relevant to national construction projects: (i) Budget estimates or budgeting information and approval documents for the relevant sectors; (ii) Texts of contracts and solicitation, tender information; (iii) Information such as construction maps and the design of paper changes; (iv) Internal audit and internal control systems information; (v) Financial accounting statements, accounting books, accounting vouchers and other accounting information; (vi) Preliminary inspection reports for the completion of the work; (vii) Removal information on national construction projects; (viii) Equipment, procurement of materials and cash collection; (ix) The completion of the work schedule; (x) Statement of the financial accounts for the completed work approved by the same level of finance; (xi) Other information required by law, regulations and regulations. The auditor commissioned the national construction project audit conducted by the Social Audit Organization, which was concluded by the auditor. In accordance with article 11, paragraph 3, of this methodology, the national construction project authority or the construction unit shall submit the audit findings to the auditing authority within 15 days of the receipt of the audit findings. After an audit of national construction projects, audit reports should be made to the construction units; legal requirements should be addressed, punished and audit decisions should be taken; and the transfer of appropriate administrative authorities to deal with, punish, and the transfer of decisions. Article 19 Social auditing organizations have found that the construction units are in conflict with the law and trajectory during the audit process and should be reported promptly to the audit bodies and relevant administrative authorities. Article 20 should be monitored by the auditor by law on the quality of the national construction project of the Social Audit Organization, which may be subject to regular evaluation. The audit body found problems with the quality of the audits of social audit organizations and should be corrected or reorganized. Social auditing organizations that are sensitizing the audit of the problems identified by the auditing body, which are not validly audited, and auditing bodies, national construction project authorities or construction units may not be entrusted with the audit of national construction projects within five years. Article 21, in the completion of the national construction project, the audit findings of the engineering price by the auditing authority should serve as the basis for the construction units and the construction units or related units to determine the final settlement. The findings of the audit of national construction projects should serve as an important basis for the evaluation and removal of economic responsibility of national construction project authorities and construction units. In the national construction project audit, the auditor found that the unit or individual had a financial offence to be treated and punished in accordance with the provisions of the State Department's Financial Offences Punishment Regulations. Article 23. The construction unit has not reported to the auditor for the national construction project in a prescribed period of time or has applied for the completion of the completion of the completion of the contract audit, which is being converted by the auditing authority; has been fined by more than five thousand yen; in exceptional circumstances, by fines of up to $2 million. The construction units refuse or delay the provision of information related to auditing matters relating to national construction projects, reject and block the inspection and impose sanctions under the relevant laws, regulations. Article 24: The Social Audit Organization and its staff are one of the following cases in the country's construction project audit, which is submitted by the auditor to deal with, punish recommendations and be transferred to the relevant sector by law: (i) None of the legal qualifications or the non-exption of legal qualifications; (ii) In the solicitation of tenders, the malicious collusion of tenders or the price of flogging; (iii) To solicit projects through re-entry or other inappropriate means; (iv) Restructuring or concealing the violations and disciplinary problems identified in the audit; (v) To conceal the intentional damage of the relevant information to the facts of the audit; (vi) Other circumstances that should be treated and punished by law. Article 25: The auditor and its staff are one of the following cases in the country's construction project audit and are directly responsible for the administration of the competent and other direct responsibilities, by their offices or by the relevant organs, in accordance with the law: (i) Resistance and false audit reports; (ii) To conceal the significant violations and unconstitutional problems identified in the audit; (iii) Use of office facilities for requests or receipt of property and for other unjustifiable interests; (iv) Treatment and punishment of serious violations of statutory procedures; (v) Failure to commission audits by solicitation or other public means to influence audit impartiality; (vi) Other circumstances that should be treated by the law. Article 26 monitors the use of social donation funds and other national construction projects undertaken by the Government, taking into account this approach. Article 27 of this approach has been implemented effective 1 January 172. |
