Advanced Search

Guiyang National Provisions On The Audit Of Construction Project Supervision

Original Language Title: 贵阳市国家建设项目审计监督规定

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

(Summit meeting of the Hygiene Government on 4 July 2005 to consider the adoption of Decree No. 14 of 11 July 2005 by the Government of the Hygiene Communities, which was launched effective 1 September 2005)

In order to enhance audit oversight of national construction projects and enhance investment effectiveness, this provision is based on relevant legislation such as the National People's Republic of China Audit Act, the National People's Republic of China Audit Law Enforcement Regulations.
Article 2 Auditing organs exercise audit oversight in accordance with their legislative, legislative, regulatory and regulatory mandates and procedures, against interference by any other unit and individual, for national construction projects within the city's administration.
The construction units of national construction projects in this city's administration, as well as the liquidation, design, construction, supervision, procurement, supplies and other units directly related to national construction projects, should be subject to audit oversight by the auditing authority in accordance with this provision.
Article 3. National construction projects referred to in this Article include:
(i) Projects that are major sources of funding, such as financial funds, government pooled borrowing funds, government-specific subsidies, or projects that are subject to investment by Governments and their sectors;
(ii) Public, public-private projects in the areas of land, municipal support, financing, which are legally granted preferential policies;
(iii) The construction projects and technical rehabilitation projects in which the State Control Unit is invested;
(iv) Approval, use of social donations, including acceptance of external or private donations and commissioning public sector-managed public goods.
Article IV, the municipal, district, and district (market) auditing authority is the competent authority for national construction project audit supervision and conduct audit oversight under the jurisdiction of national construction projects.
Sectors such as development reform, finance, construction, transport, water, land, planning, inspection, information industry should assist auditing oversight by auditing agencies in national construction projects within their respective responsibilities.
The internal audit body of the construction unit and its competent authorities should strengthen internal audit oversight of the construction projects in this unit, the country in the system and the quality of its audit operations are subject to inspection and evaluation by the auditor in accordance with the law.
Article 5. The auditing authority determines the audit jurisdiction in accordance with the financial, financial reporting or construction of project oversight management relationships.
The city-focused national construction project is governed by the auditing authority of the municipal auditor.
The municipal audit body may audit the national construction project authority, the district (market) audit body under its jurisdiction, or the national construction projects within the jurisdiction of the auditor, the district (market).
The auditor shall not normally duplicate the audit. The law, legislation and regulations provide otherwise, from their provisions.
Article 6. The auditing authority has put in place the completion of the major national construction projects under its jurisdiction. Large-scale projects follow-up audits based on actual circumstances.
Article 7. The audit body, in accordance with laws, regulations, regulations and regulations, and the requirements of the current people's Government, the superior audit body, will define the annual audit focus with the relevant departments and prepare an annual audit project plan.
The annual audit project plan prepared by the auditor should clarify the total number of audit projects and the manner in which audit organizations are organized.
Article 8. The audit body should establish and refine a computer audit monitoring system for the construction of projects in the city of Honour, enhance audit oversight of national construction projects, improve audit technology and improve audit quality and efficiency.
Article 9. National construction projects included in the annual audit project plan shall be carried out by the auditing authority or by the auditor in the form of the participation of social intermediary agencies in the audit, in accordance with the National Construction Project of Honours.
The auditing body, in accordance with the auditing needs, may engage personnel with expertise in audit matters.
The audit body, in accordance with the law, organizes the participation of social intermediary agencies in the audit or engages persons with expertise in audit matters, shall be responsible for the control of the quality of the audit and shall provide guidance, oversight and management.
The audit body should be responsible for the authenticity and legitimacy of the results of the audit.
Article 10 Social intermediaries entrusted with implementing auditing of national construction projects should have legal qualifications and sound internal management systems, as well as good social credibility, corresponding to audit projects. Social intermediaries should be responsible for the authenticity of their audit reports.
Article 11. The auditing authority organizes social brokering institutions and engages professionals in national construction project audits in accordance with the National Construction Project Audit Scheme of Honour Province, and is addressed by:
(i) Financial investment-building projects, in accordance with the relevant provisions of this city, are included in the same-level financial budget and are organized for specific funding;
(ii) Other investment-building projects are carried out in accordance with the relevant fee rates, from the cost of construction projects.
The auditing authority shall notify the financial sector and the construction units to pay audit costs in a timely manner, upon request, after the delegated social intermediary agencies and the professionals engaged in the conduct of the national construction project audit mission.
Article 12. National construction projects that are not included in the annual audit project plan, the financial sector conducts the completion of the financial accounts, based on the relevant provisions, and the findings are reproduced to the audit bodies.
Article 13 should be clear in the solicitation documents and construction contracts that the national construction project works are due to audit or financial review to be completed.
National construction projects that are financially funded should be agreed in the construction contract to be settled after the audit or financial review, in accordance with the relevant provisions of the State.
Article 14. National construction projects in this city's administrative region must be self-established and relevant information on construction projects requested by the auditor.
The construction units shall, within three months of the completion of the initial receipt of the project, prepare a financial statement for the completion of the work, apply to the auditor or the financial sector for the completion of the completion of the completion of the final audit or for the clearance, and provide complete information as required. The inspection process shall not be completed without completion of the completion of the audit.
units responsible for national construction projects survey, design, construction, supervision, procurement, supply and etc. should assist in the auditing of on-site evidence and provide the auditor with the required information in a timely manner, in accordance with the law. It is also responsible for the authenticity and integrity of its information.
Article 15. The audit body shall, after having received a request from the construction unit to bring the audit to the extent required, organize the implementation within one month in accordance with the annual audit project plan.
The audit shall be completed within three months; large projects or other special circumstances may be properly prolonged and, in a timely manner, will be communicated to the audit cell.
Article 16, after the audit by the auditing body, should be subject to a audit report and in writing to the observations of the auditor; a written opinion by the auditor should be submitted within 10 days of the receipt of the audit report, which was not raised after the date of the receipt of the audit report, and which was noted by the auditor.
The audit was challenged by the auditor by the auditor and the auditing authority should study, verify, modify or make a statement that was not adopted.
Article 17 Audits, audit decisions, which are legally binding upon the audit of national construction projects, shall be carried out by the auditor.
Article 18 Social concerns, the use and management of capital-intensive national construction projects, and the audit body should inform the Government and the relevant departments or inform the findings of the social audits.
Article 19 The auditor found one of the following acts in the audit of national construction projects and should be informed in a timely manner of the investigation or assistance of the relevant authorities or other units with jurisdiction, the departments and units that were notified should be surveyed within 30 working days and that the results would be addressed to the auditor or to assist the auditor in identifying the facts:
(i) Violations of relevant laws, regulations, such as planning, land, land demolitions, tendering and environmental protection;
(ii) Units such as survey, design, construction, construction and treasury are not eligible accordingly;
(iii) No effective implementation of the quality management of the work;
(iv) Other offences to be dealt with by the competent authorities.
Article 20, in violation of the provisions of the audit law by the auditor or other relevant units, rejects or delay the provision of information relating to audit matters or rejects, impedes the inspection, which is corrected by the auditor in accordance with the National People's Republic of China's audit law enforcement regulations, may inform criticisms and give warnings; refuses to change and accountability in accordance with the following provisions:
(i) A fine of up to 50,000 dollars for the audited unit;
(ii) The auditor, who is directly responsible for the auditor and other direct responsibilities, is of the opinion that administrative disciplinary or disciplinary action should be given to the relevant departments, units to make recommendations for administrative or disciplinary disposal;
(iii) That constitutes an offence and is criminalized by law.
In accordance with the preceding paragraph, the auditor is still subject to audit oversight by the auditing authority.
Article 21, an auditor of an auditor shall be subject to administrative disposition; constitute an offence and hold criminal responsibility under the law:
(i) To know the interest of the auditor or the audit matter and not to apply for the avoidance;
(ii) Disclosure of State secrets or commercial secrets of the auditor;
(iii) Solid, bribeed or accepted the inappropriate interests that may affect the fair exercise of public service;
(iv) Concluding violations committed by the audited units;
(v) There are other provocative acts of private fraud, negligence.
Section II of the Social Intermediation Body has committed violations of the national construction project audit or in violation of the State's mandated professional conduct, or has false audit reports, and the audit body should cease its mandated audit tasks, drawing the relevant authorities to deal with, punish and recover audit costs in accordance with the law.
Article 23 Professionals employed by the auditor are one of the twenty-first acts of this approach in the conduct of the national construction project audit, which should be dismissed by the auditing body, drawing the relevant units and authorities to deal with, punish and recover the audit costs.
Article 24: units and individuals at all levels of the city that have made a prominent contribution to the national construction project audit may be recognized or rewarded in accordance with the relevant provisions.
Article 25