Key Benefits:
(Summit No. 56 of 7 July 2005 of the Government of the People of the Republic of China considered the adoption of Order No. 182 of 26 July 2005 of the Order of the Government of the People's Republic of the Great Socialist Republic, which came into force on 1 September 2005) In order to enhance the audit supervision of the construction projects in my city, to ensure the safe, reasonable and effective use of funds, to develop this approach in the light of the National People's Republic of China Audit Act and related laws, regulations and regulations. Article 2 The laws, regulations and other provisions of the State derive from their provisions. Article III of this approach refers to national construction projects (hereinafter referred to as construction projects), which refer to basic construction projects and technical rehabilitation projects financed by government financing, State-owned business units; basic construction projects and technology rehabilitation projects that are dominated by government financing or State-owned enterprise units. Article IV. The auditor exercises the right to audit oversight of construction projects independently of other executive organs, social groups and individuals. The executive branch, such as plans, economy, finance, construction, planning, land and national funding, should assist the auditor in implementing audit oversight of construction projects within their respective responsibilities. The construction of project units and sectors related to construction projects should be aligned with audit oversight by the auditor. The audit jurisdiction of the construction projects of the audit body should be determined in accordance with the financial, financial reporting or State asset oversight management relationship established under construction projects, without clarity or controversy, and by municipal audit bodies. The municipal audit body may audit the construction of the project authorization area under its audit jurisdiction (Autonomous Regions, municipalities) as well as construction projects within the jurisdiction of the auditing authority of the executive branch (Autonomous Regions, municipalities). Article 6. The auditing authority should determine, in accordance with laws, regulations, regulations and regulations and the requirements and project construction of the current level of people's government, the superior audit body, the focus of the construction of the project's audit. In accordance with the audit focus on the preparation of the annual audit project plan, the auditing authority will be informed in a timely manner of the construction projects included in the audit project plan and the construction of project units, as well as the implementation of the audit and completion of the pre-implementation audits of the construction project by law. Article 7 incorporates the focus of the annual audit project plan. Without an audit, the relevant authorities shall not approve the completion of the calculation, nor shall the delivery of assets and the registration of property rights. The construction projects that have not been included in the annual audit project plan have been introduced into the self-setting system. The construction of the project unit shall report the self-assessment findings to the audit body within three months of the construction of the project's probationary operation or probationary deployment. The auditor conducted a sample of self-conclusive findings and found that self-conclusive results were not valid and that the construction project was executed. Article 8. Construction project units that are included in the completion of the annual audit project plan shall be brought to the audit by the audit body for completion of the audit and shall submit the information required for the completion of the completion of the completion of the audit. The State provides otherwise. The construction of the project cell shall be subject to completion after the audit, in accordance with the relevant provisions of the State. Article 9. The auditing by the auditing authority in accordance with the statutory procedures should clarify the organization's modalities. After the implementation of the audit, audit reports should be made in accordance with the law; the treatment and punishment required by law should be made. Auditing bodies are legally binding on the audit reports issued by law, and audit decisions are legally binding and are subject to implementation by the audit units and the relevant sectors. Article 10. The auditing body may, in accordance with the requirements of its work, engage the relevant professionals in the audit or commission the social intermediary audit, and the requirements are addressed by the same level of finance. The relevant departments and related units should be actively aligned with the work of the auditing body, checking the audited material delivered by the auditing body and should be organized in a timely manner and receive written feedback from the auditing authority within 10 days of the date of delivery. The findings of the audit of construction projects by the auditor should be reported to the current people's Government and, if necessary, to society. Article 13 is included in the construction project unit for the completion of the annual audit project plan, which is not required to apply for the completion of the completion of the audit to the audit body, which is responsible by the auditor for the conversion of its deadline and for the notification of criticism; and is delayed, with a fine of up to $300,000. Article 14. The audit found that it was not within the statutory purview of the audit body, and the auditing authority should transfer material to the relevant departments, which should be treated in accordance with the law and inform the auditor in writing of the results. Article 15, in violation of article 7, paragraph 1, of this approach, is criticized by the auditor; causes significant economic losses, which are governed by the law by the inspectorate; and is suspected to be committed to the justice system. In violation of article 7, paragraph 2, of this approach, the construction of a project unit is not subject to a prescribed self-assessment outcome and is fined by more than 100,000 dollars for the auditing authority. Article 16 consists of one of the following acts by the auditor and should be administratively disposed of; constitutes an offence and criminal responsibility under the law: (i) To know the interest of the auditor or the auditing matter without the initiative to avoid and produce negative consequences; (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 financial offences committed by the auditor; (v) Abuse of authority, provocative fraud, and sterilization; (vi) Other violations of laws, regulations. Article 17 |
