(July 4, 2005 Executive meeting of the Guiyang municipal people's Government on July 11, 2005, Guiyang municipal people's Government promulgated as of September 1, 2005, 14th), first in order to strengthen the national audit of construction project supervision, improve investment efficiency, according to the People's Republic of China audit law and the People's Republic of China implementation of the audit law and other relevant laws and regulations, combined with the city's actual, these provisions are formulated.
II audit institutions in accordance with the laws, regulations and rules under the terms of reference and procedures, within the administrative area of the city shall independently exercise the power of supervision through auditing of national construction project, without the interference of any other entity or individual.
Nation-building projects in the administrative area of the city construction and surveying, design, construction, supervision, purchasing, supply unit and State construction projects directly related to the financial and auditing departments shall, in accordance with the provisions of the audit. Third article this provides by said national construction project including: (a) to financial, and Government unified borrowing funds, and Government special grants funds, for main sources of project, or to Government and sector for investment subject of project; (ii) Government in land, and municipal supporting, and financing, aspects law give offers policy of public, and public project; (three) State-owned enterprises, State-owned holding enterprise investment of construction project and technology project; (four) accept, and using social donation,
Including foreign-funded or private donations and to entrust the management of government departments to implement public projects.
Fourth of municipal, district and County (City) audit institution is a State construction project auditing and supervision of the competent authority, in accordance with the jurisdiction of the State construction project auditing supervision.
Development and reform, financial, construction, transportation, water, land, planning, monitoring, information industry and other departments, shall, within their respective mandates to assist the audit organs of the State construction project auditing and supervision.
Construction unit and the internal audit departments of institutions should be strengthened on the unit, nation-building project of the system of internal audit, audit quality audit institutions shall be subject to inspection and evaluation.
Fifth audit institutions on the basis of construction project investment finance or construction project supervision and management, financial affiliation relationship determines audit jurisdiction.
Key national construction projects of the city by the municipal jurisdiction of audit institutions.
City audit institutions may be within the jurisdiction of the State construction projects authorized areas, counties (cities) audit of audit institutions, may audit area, County (City) audit institutions within the jurisdiction of State-building project. General audit institutions the same audit matters shall not be audited.
Otherwise provided by laws and regulations, from its provisions. Sixth audit institutions within the jurisdiction of key State construction project completion final accounts audit system.
Large and medium projects of audit trail according to the actual situation. Seventh national audit of construction project program management.
By the audit authority in accordance with the law, rules and regulations of provisions and the people's Governments at the corresponding level, the higher requirements of the audit authority, in conjunction with relevant departments to determine the annual audit priorities, prepare annual audit plans.
Audit institutions to prepare the annual audit plan for nation-building projects, should know that the total audit and audit organizations.
Article eighth audit organs shall establish and improve national computer audit of construction project supervision system in Guiyang City, the strengthening of the national auditing and supervision of the construction project, improving audit technology, enhance audit quality and efficiency.
Nineth national construction projects included in the annual audit plan, audit organs should take the audit authority audit or by the audit authority in accordance with the national construction project, Guizhou province, organization of social intermediary agencies Audit audit methods implementation.
Audit authorities according to the audit work needed, you can hire personnel with relevant expertise and audit matters involved in the audit.
Audit institutions shall organize a social intermediary agencies audit or hiring personnel with relevant expertise and audit matters involved in the audit, audit quality control should be free of charge, and the direction, supervision and management.
Audit institution should be responsible for the authenticity and legality of the audit results. Tenth entrusted to the State construction project auditing of social intermediary organizations, shall have the corresponding statutory audit project qualifications and sound internal management system, as well as a good social reputation.
Social intermediary institutions should be responsible for the authenticity of its audit report issued by.
11th article audit organ according to Guizhou province national construction project audit approach organization social intermediary institutions and hired professionals participation national construction project audit by needed funding, according to following way solution: (a) financial sex investment construction project according to this city about provides, included sibling financial budget, arrangements special funding; (ii) other investment construction project by about charges standard implementation, from construction project cost in the expenditures.
Audit institution entrusted with the social agencies and hired professionals as required to complete the State construction project auditing tasks, the audit authority shall notify the financial sector and construction units to timely payment of audit fees.
12th national construction projects that are not included in the annual audit plan, the financial sector in accordance with the relevant provisions of the final financial accounts audited, cc from the audit results the audit institution.
In 13th in the tender documents and construction contracts should be made clear that national construction project accounts shall be subject to audit or financial review can apply for settlement.
Financial investment construction project shall be specified in the construction contract, according to the relevant regulations of the State reserve project, audit or financial review after the end of the liquidation.
14th in nation-building projects within the administrative area of the city, the construction units must stand on the date, according to audit institutions required to provide information on projects. Construction should preliminary acceptance within 3 months after completion of the project, preparation of final financial accounts report, apply to the audit institution or the financial sector or audit of completion final accounts audit and provide complete information.
Without the final accounts audit, not the acceptance formalities. State-building project investigation, design, construction, supervision, purchasing, delivery units should assist the Audit fieldwork forensics work, timely provision of Audit audit institutions according to law the relevant information required.
And be responsible for the authenticity and completeness of the information provided.
Article 15th auditing organ shall, upon receiving the construction unit after application for the attention of the Board, the information meets the requirements of, within 1 month, in accordance with the annual audit plan implementation.
Implementation audit of audit institutions shall, within 3 months of completion of large projects or have other special circumstances may be appropriate to extend the auditing period, and will be extended in a timely manner on the grounds of inform auditees.
16th after the audit organs shall perform the audit, should issue an auditor's report and seek the views of the audited unit in writing; the auditees shall from the date of receipt of the audit reports to submit written observations within the 10th, fails proposed, regarded as no objection, and to be noted by the Auditors.
Auditees objected to the audit report, audit institutions should examine, verify, inadmissible to modified audit reports or notes.
17th after State construction project auditing audit institutions shall make audit reports, audit decision, legally binding, the units concerned should comply.
Article 18th social attention to key State construction projects, mass care utilization and management of funds, the audit authority shall, to the Government and the relevant departments or to announce the findings. 19th article audit organ in audit national construction project in the found has following behavior one of of, should timely informed about competent sector or has jurisdiction right of other units be survey processing or assist survey, received informed of sector and units should in 30 a days within survey finished, and will processing results reply audit organ or assist audit organ identified about facts: (a) violation planning, and land, and land demolition, and tender bid, and environmental protection, about legal, and regulations of; (ii) survey, and design, and construction, and construction
Does not have the appropriate qualifications and supervision unit, (iii) no effective implementation of project quality management and (iv) other offences should be dealt with by the relevant authorities. 20th article was audit units or other units violation audit method of provides, refused to or delay provides and audit matters about of information, or refused to, and hinder check of, by audit organ according to People's Republic of China audit method implementation Ordinance ordered corrected, can informed criticism, give warning; refused to corrected of, according to following provides held responsibility: (a) on was audit units sentenced 50,000 yuan following fine; (ii) on was audit units has directly responsibility of competent personnel and other directly responsibility personnel,
Audit institution considers that it should be given an administrative sanction or disciplinary action, submitted to the relevant departments and units be given administrative sanctions or recommend disciplinary action against and (iii) constitutes a crime, criminal responsibility shall be investigated according to law.
In accordance with the provisions of the preceding paragraph, after accountability, auditees are still subject to auditing by the auditing departments. 21st article audit organ audit personnel has following behavior one of of, should give administrative sanctions; constitute crime of, law held criminal: (a) knows and was audit units or audit matters has interest relationship and not active application avoided of; (ii) leaked national secret or was audit units commercial secret of; (three) bribes, and bribery or accept may effect just implementation corporate of improper interests of; (four) hide was audit units financial aspects illegal disciplinary behavior of; (five) has other engages in, and
Acts of negligence. 22nd social intermediary organizations in the implementation of the State construction project auditing violations or a violation of professional conduct established by the State, or issue a false audit report, audit commissioned by the audit institutions should stop its tasks, while drawing the attention of the relevant authorities, penalties and recover audit fees.
23rd professionals employed by the audit institutions in State construction project auditing work this way one of the article 21st, audit organs should be dismissed, while drawing the attention of the relevant units and departments in accordance with law and penalties and recover audit fees.
24th article of the municipal people's Governments at all levels have made outstanding contributions to nation-building project audits of entities and individuals, in accordance with the relevant provisions of the recognition or reward.
25th article of the regulations come into force on September 1, 2005.