(November 4, 2004 Ningbo Municipal People's Government at the 27th Executive session on November 10, 2004, Ningbo Municipal People's Government to 125th, published since January 1, 2005,) first in order to strengthen the national audit of construction project supervision, construction project management, improve investment efficiency, according to the People's Republic of China audit law and the People's Republic of China regulations on implementation of the audit law and other relevant laws and regulations, combined with the city's actual, these measures are formulated.
Article in the nation-building project of the construction unit within the administrative area of the city (including legal persons) as well as survey, design, construction, supervision, purchasing, supply unit and nation-building projects, such as directly related to the financial revenues and expenditures shall be in accordance with these measures receive auditing supervision.
Third nation-building projects in these measures refers to financial resources, the Government special funds, government borrowing funds or State-owned enterprises, State-owned units invested funds as the main sources of funding of construction projects.
Fourth of municipal audit institution is the national construction project auditing and supervision departments, in accordance with the financial revenue and expenditure of the project of nation-building real, legitimate and effective supervision through auditing.
Counties (cities), within the jurisdiction of regional audit institutions are responsible for the audit of the construction project supervision.
Planning, financing, construction, land, transportation, water conservancy, monitoring departments and shall assist the audit institutions within the scope of their respective duties on State construction project auditing and supervision of the work carried out. Article fifth Audit audit of construction project, according to construction project investment financial financial affiliation or relationship between State-owned assets supervision and administration to determine the audit jurisdiction.
Key national construction projects of the city by the urban audit jurisdiction.
For nation-building project-related investigation, design, construction, supervision, financial audits of procurement and supply units, without the limitation of audit scope. Sixth national audit program management system for construction projects.
Audit institutions shall, in accordance with laws, regulations and rules of the audit institutions and the people's Governments at the corresponding level, parent's request, identifying national annual audit work focuses on construction projects, prepare the annual audit plan and national construction projects will be incorporated into the audit plan inform the planning, finance and other relevant departments and units.
Planning Department annual national construction project plans should be copied to the audit organs; construction projects departments should be regularly included in the annual audit plan of the State CC audit institutions on the implementation of construction projects.
National construction projects included in the annual audit plan of the project implementation units shall regularly be submitted to the audit authorities.
Article seventh audit organ in accordance with the annual audit plan for nation-building projects, the implementation of the budget and final accounts of implementation of audit and supervision.
Included in the annual audit plan for nation-building projects without completion final accounts audit, final settlement price is not for and acceptance procedures.
Eighth audit institutions shall implement the national audit of construction project, you can organize a legally authorized intermediary institutions or hire personnel with relevant expertise and audit matters involved in the audit, the requirements included in the budget at the same level or in the reduction of audit arrangements.
Nineth nation-building projects that are not included in the annual audit plan, audit, finance, development and other departments in accordance with the relevant laws and regulations in their respective areas of responsibility within the regulatory, audit, inspection results should inform each other.
Social intermediary results of audit of the construction project, verified by audit bodies, is no repeat audits of the same matter. Tenth article on national construction project units implementation audit of, main including following content: (a) construction project investment and budget implementation situation and the estimates adjustment of legitimacy, and collection rules sex, and authenticity; (ii) construction project completed accounts report and manual and engineering accounts report prepared according to of authenticity, and legitimacy; (three) project construction scale and the total investment control situation; (four) construction funds in place situation and funds management, and using of legitimacy, and collection rules sex; (five) not in place funds on the construction project produced of effect
; (Six) contract signed and the contract perform situation of authenticity, and collection rules sex, and legitimacy; (seven) construction project of construction program, and tender bid program and results of collection rules sex, and legitimacy; (eight) construction project cost of authenticity, and legitimacy; (nine) engineering price settlement of authenticity, and legitimacy; (10) and construction project related of other financial payments accounting of authenticity, and legitimacy; (11) delivered using of assets and procedures of authenticity, and integrity;
(12) construction project engineering does not work and the authenticity of earmarked investment funds (13) on the investment benefit evaluation of completed construction projects and (14) of the laws, regulations and rules require audit matters.
11th unit audit of construction project of the State, includes the following: (a) No subcontracting or illegal subcontracting engineering Act; (b) truthfulness price settlement, compliance, legal and (iii) in accordance with the relevant provisions of tax; (d) laws, rules and regulations required to other matters related to auditing.
12th National Design perform the audit of the construction project, include the following: (a) the design is in accordance with the approved project scope and standards, whether economic, rationality, (ii) design unit qualification conditions; (c) the design fees; (iv) laws, rules and regulations required to other matters related to auditing.
13th the national audit of construction project supervision unit, consists of the following elements: (a) supervision of compliance with State regulations and contract requirements, (ii) Supervisory unit qualification conditions; (c) the supervision fees; (iv) laws, rules and regulations required to other matters related to auditing.
14th on the State-building project equipment, material purchase and supply unit audit, includes the following: (a) the supply of equipment and material procurement meets the design requirements, (ii) supply of equipment and material procurement prices; (c) laws, regulations, rules and regulations need to audit matters.
15th units perform the audit of the construction project to other countries, mainly include the following: (a) shall perform their duties in accordance with State regulations; (b) charge fees in accordance with relevant State regulations and contractual requirements; (c) laws, regulations, rules and regulations need to audit matters. 16th national construction projects included in the annual audit plan of the construction unit shall within the prescribed period after preliminary acceptance through preparation of final accounts, application completion final accounts audit to the audit authority.
After receiving the application for construction completion final accounts audit by audit bodies, audit requirements, should be released on 30th audit notice within 90 days of completion final accounts audit, special circumstances approved to extend the auditing period.
17th audit institutions according to the annual audit plan audit 3rd shall provide the audited unit served a notice of audit and CC and nation-building project-related construction, exploration, design, supervision, purchasing, and other units.
Audit unit shall, according to the audit requirements of the notice to provide timely information relevant to the project of nation-building, and the relevant information is true, complete and written commitments to the other relevant circumstances, may not be transferred, concealed, tampered with, falsified or destroyed.
18th article audit personnel through review engineering pre, and accounts information and financial accounting information, prison disc about property material, check out and audit matters about of file, and information, check intermediary institutions of audit conclusion, to units and personal survey, way for audit, audit by made proved material should by units, and personnel signature or sealed, on in provides term within refused to signature or sealed of considered no objections, and by audit personnel be indicate.
19th 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 further research, verification, inadmissible to modified audit reports or notes.
Article 20th audit institution to audit recommendations, and shall present the audit report for acts that violate the regulations of the State financial revenue and expenditure, financial revenue and expenditure, should be based on relevant laws and regulations within the scope of their statutory functions and penalties of auditing decisions.
Audit report, audit the audit organs in accordance with the decisions and the approval of the social intermediary organization audit reports issued, audited in connection with construction projects should be implemented, and as the relevant departments of State-owned assets transfer basis for final financial accounts and investment projects.
21st article audit organ in audit national construction project in the found following situation of, should informed about competent sector be survey: (a) violation planning, and land, and levy moved, and tender bid, and environmental protection, construction project management legal, and regulations of; (ii) survey, and design, and construction, and construction, and supervision, units not has corresponding qualification of; (three) not effective implementation engineering quality management of; (four) other should by about competent sector processing of illegal, and disciplinary behavior. 22nd auditing authority shall audit reports and audit within 90 days from the date of service of the decision about implementation of audit reports, checking implementation of audit decision; audited for more than 90 days are not implemented audit decisions, the audit authority shall order the execution or the attention of the relevant authorities to assist the implementation, still not implemented, apply to a people's Court for compulsory execution.
23rd audit institutions shall report each year to the people's Government at the audit results of the project of nation-building, and in accordance with the laws, rules and regulations, and to inform the relevant Government Department or to the public audit results.
24th audit institutions should be enhanced by its organization and hired to participate in State construction project auditing of social intermediary organizations and professional guidance, supervision and management, and Zhejiang Province, for violations of the social intermediary organizations management and other relevant provisions of the Act, be dealt with according to law.
25th national construction projects included in the annual audit plan, unaudited and without serious consequences for the acceptance procedures, audit authorities can inform or announce the situation and drew attention to the relevant units of the Department and those responsible for appropriate processing.
Article 26th Audit Agency auditor abuse, malpractice, negligence, does not constitute a crime, administrative sanctions according to law constitutes a crime, criminal responsibility shall be investigated according to law.
27th article this way come into force on January 1, 2005.