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Zibo City Government Investment Construction Project Audit Approach

Original Language Title: 淄博市政府投资建设项目审计办法

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(Act No. 53 of 29 October 2005 of the Order of the People's Government of Chiborbo, effective 1 January 2006)

Chapter I General
Article 1, in order to strengthen the audit supervision of the Government's investment construction projects, regulate investment and enhance investment effectiveness, develop this approach in line with the laws, regulations, such as the National People's Republic of China Audit Act, the Modalities for the implementation of the People's Republic of China Audit Act.
Article II refers to the Government investment construction project (hereinafter referred to as the construction project), which refers to the fixed-term asset-building projects carried out within the Government budget of the city and other government funds.
Article 3 conducts pre-working audits of construction projects, presupposed (estimates) for implementation of audit and completion-based audits, as well as auditing of payments related to construction projects by units such as construction, survey, design, administration, procurement, supply and freight.
Article IV. The auditing of construction projects by the auditor and the auditor shall be subject to the principles of objectivity, impartiality, integrity, integrity and confidentiality.
Article 5
Sectors such as planning, construction, planning and planning should, within their respective responsibilities, support audit oversight of construction projects by audit agencies.
In accordance with the requirements of the work, the audit body may hire professionals to conduct audits of construction projects, but no charges may be charged to the auditor and the costs included in the financial budget.
Article 7. The construction project solicitation documents prepared by the construction units shall have substantive requirements based on the audit findings as a basis for the calculation of the cost of the project and make specific agreement on this substantive requirement in the construction of the project contract.
Article 8 Government investment-building projects should improve construction and financial accounting of archival information, establish archival management systems and ensure that information is fully and regulated.
The auditing units should provide, in a timely, accurate and comprehensive manner, information relating to construction projects without denying, delays, false reporting, and should not impede the auditing of the law by the auditor.
Article 9. The auditor exercises the right to audit oversight independently of other executive organs, social groups and individuals.
Chapter II Audit plan
Article 10 The auditing body shall prepare an annual construction project audit plan, in accordance with the laws, regulations, regulations and requirements of the current people's Government, the superior audit body.
The annual construction project audit plan should be submitted to the Government of the current level after approval and to the top-level audit body.
Article 11. The annual construction project audit plan may be adjusted on the basis of actual circumstances, with the approval of the current people's Government, as well as on top-level audit bodies.
Article 12. The audit body shall communicate to the relevant departments and audit units the construction projects included in the annual construction project audit plan.
Article 13. The auditing authority shall conduct pre-entry audits, presups and completion audits of construction projects in accordance with the annual construction project audit plan.
Chapter III
Article XIV provides for construction projects included in the annual audit plan, and the auditing authority should conduct pre-entry audits.
Article 15. Construction units shall communicate the following information to the auditor by 15 days of departure from construction projects:
(i) The construction of project approval documents, the planned approval of documentation and the proposed budget for the sub-item of the project, the overall budget;
(ii) Construction project contracts with construction units;
(iii) Financing and financial implementation of construction projects;
(iv) The construction map budget (sub-item budget or single engineering budget) and its basis for preparation;
(v) Other information relevant to the pre-engineering audit of construction projects.
Article 16 provides information on the delivery of construction units, which shall be reviewed by the auditor within 15 days and will be sent to the auditor, the project approval authority and other relevant departments.
The information sent by the construction units is incomplete or incompatible with the prescribed form, and the auditing authority should communicate to one-time construction units within the day or 5 days all the elements that need to be supplemented or modified. The construction units should be supplemented or improved in a timely manner, as requested by the auditor.
Chapter IV
Article 17 shall be subject to an audit by the audit body of the implementation of the construction project as a whole (estimated), the implementation of the budget and the authentic, legitimate and effective performance of the annual accounts.
Article 18
(i) The availability of funds and the management and use of funds;
(ii) The acquisition of equipment, the accounting of materials;
(iii) Presiding, implementing, adapting;
(iv) Claims, debt situations;
(v) Tax payments;
(vi) Construction costs;
(vii) Development and implementation of the internal financial control system;
(viii) Laws, regulations stipulate other elements requiring audit.
The auditor shall, at the request of the auditor, communicate the following information:
(i) Construction contracts with construction units;
(ii) Project approval documents, planned approval of documentation and the proposed budget for sub-items for the project;
(iii) The solicitation documents, the evaluation reports, the letter of assignment, the text of the contract;
(iv) The construction map budget (sub-item budget or single engineering budget) and its basis for preparation;
(v) Relevant information on engineering prices in project management, including the equipment material purchase orders, engineering measurement orders, design changes, on-site visas, directives and summary of meetings;
(vi) Project settlement of price materials, including book books, engineering calculations, related price documents and price-based basis;
(vii) Other information relating to project pre-(s) accounting for implementation audits.
Article 20, which is due to changes in the design of changes or on-site visas resulting in higher budgets than sub-item (estimate) or the overall budget, should be presented in writing by the auditor within five days of the date of the design of changes or on-site visas, and the auditing authority shall be subject to a joint audit at the time of the project settlement.
As a result of the design of changes, on-site visas resulting in changes in the budget above the total budget or more than 30,000 dollars for sub-items (estimated), the construction unit shall notify the auditor before the construction of the office that the audit body should be dispatched in a timely manner to the construction site, conduct the on-site evidence of the design changes, the authenticity of the on-site visa and confirm it within ten days.
Article 21, the auditing body shall, after receiving information on the implementation of the audit submitted by the construction unit as required, produce an audit finding instrument within 20 days. It is necessary to extend the period of time, with the approval of the head of the audit body, which may extend the audit time as appropriate, but not less than 10 days.
Summary
Article 2 should complete the audit of basic construction income, savings, engineering settlement and engineering accounts, delivery of assets and end-working works.
Article 23 Construction projects are completed by the audit:
(i) Sources, management and use of project financing;
(ii) The liquidation and actual completion of investments in engineering prices;
(iii) The delivery of assets used;
(iv) Investments in end-working projects;
(v) Status of annual accounting statements and statements for the completion of the work plan;
(vi) The debt situation;
(vii) Building costs;
(viii) Tax payments;
(ix) Laws, regulations stipulate other elements requiring audit.
Article 24 shall be completed within sixty days of the completion of the construction of the project and shall be brought to the audit by the auditor for completion. For special circumstances, the time for preparation could be extended, but not more than thirty days.
Article 25 Upon completion of the construction project by the auditor, the auditor shall submit the following information:
(i) Information provided under article 15 of this approach;
(ii) Project approval of relevant documents, design documents, and calendar adjustment estimates;
(iii) Accreditation material;
(iv) contracts relating to construction projects and settlement information;
(v) Statement of progress and financial statements, statements of work accounts, and other information relating to the income and expenditure of the project;
(vi) Other information relevant to the completion of the project.
Article 26 Upon receipt by the auditor of the information submitted by the auditor as required, an audit concluded instrument within sixty days, requiring an extension period, which may be extended by the auditor, subject to approval by the auditor.
Chapter VI Audit findings
Article 27 should be subject to audit reports after the audit was carried out by the auditor, and audit decisions should be made in respect of financial and income and expenditure violations of the State's provisions.
Article 28 Audit reports, audit decisions are legally binding.
Article 29 should report to the Government of the people at this level on the audit of construction projects, and the Government of the people at this level should report together to the Standing Committee on the audit of the performance of the previous annual construction projects and accept the supervision of the Standing Committee.
Chapter VII Legal responsibility
In violation of this approach, the auditor is not responsible by the auditing body in accordance with the requirements of the audit body or by providing false information, in accordance with article 49 of the Regulations on the Audit Law of the People's Republic of China.
In violation of this approach, the construction of the project solicitation documents do not address substantive requirements based on the audit findings as a basis for the settlement of the price of the works or do not make specific agreement on the substantive requirements in the construction of the project contract, and recommends that the relevant departments give administrative disposal to the competent and other direct responsibilities that are directly responsible for the construction units.
In violation of this approach, the audit body should recommend that construction units or project legal persons be held accountable under the law, the liability of design units and that the relevant authorities be punished in accordance with the law.
In violation of this approach, construction units have been able to expand the scale of construction, improve the acquisition standards for construction and equipment, and build out the work outside the plan, and the auditing authority should recommend that the relevant departments give administrative treatment to the competent and other direct responsibilities that are directly responsible.
In violation of the provisions of this approach, the design of changes, the absence of an on-site visa to inform the audit body of the evidence on the site of the audit body, the audit body should recommend that the relevant departments give administrative treatment to the competent and other direct responsibilities that are directly responsible.
In violation of this approach, the auditing authority should be responsible for the restructuring of construction units and construction units, and the auditing authority should be responsible for the period of time recovery or direct collection of units.
The construction unit is hiding, hitting the larger amount of work, and is treated in accordance with the preceding paragraph and is charged with the legal responsibility of the responsible unit or the person directly responsible.
In violation of this approach, the engineering consulting firm has one of the following acts, and the auditing authority should recommend the establishment of administrative penalties by the administrative authorities in accordance with the relevant laws, regulations and regulations:
(i) Excluding the quality of engineering and advisory activities;
(ii) A deliberate low-cost and high-than-estimated engineering prices;
(iii) Streams of the construction costs;
(iv) Removal, sale, rent, borrower certificate or other forms of unlawful transfer of credit certificates;
(v) The preparation of the engineering settlement document, which is higher than or less than 5 per cent of the standard price;
(vi) To conceal the relevant information to the administrative authorities overseeing the inspection, provide false material or refuse to provide authentic material reflecting its activities.
In violation of this approach, the audit body and its auditors have one of the following acts, which are governed by the law, and constitute an offence and are held criminally by law:
(i) No audit oversight function;
(ii) To know the interest of the auditor or the audit matter, without the initiative to avoid and produce negative consequences;
(iii) Disclosure of State secrets or commercial secrets of the auditor;
(iv) Solid, bribeed or accepted the inappropriate interests that may affect fair performance;
(v) To conceal the offences committed by the auditor;
(vi) Other abuses of authority, provocative fraud, and the pursuit of negligence.
Article 338 is inconsistency with the audit decisions of the audit body, which may apply for administrative review to the superior audit body or to the current level of the people's Government; administrative proceedings may be initiated in accordance with the law.
Chapter VIII
Article 39 of this approach is implemented effective 1 January 2006.