Key Benefits:
(Adopted by the 27th ordinary meeting of the People's Government of New York on 4 November 2004 No. 125 of 10 November 2004 by the Order No. 125 of the People's Government Order No. 125 of 10 November 2004, which came into force on 1 January 2005) Article 1, in order to enhance audit oversight of national construction projects, to promote regulatory management of national construction projects and to increase investment effectiveness, to develop this approach in line with relevant laws, regulations, such as the National People's Republic of China Audit Act and the National People's Republic of China Audit Act. Article II provides for the establishment of national construction units (including project legal persons) in the current city's administrative area, as well as for surveys, design, construction, inspection, procurement, supply and other units directly related to national construction projects, subject to audit supervision in accordance with this approach. Article 3. This approach refers to national construction projects that are financed by financial funds, government-specific funds, government-owned loans or State-owned business units, State-owned units invested funds as a major source of funding. Article IV. The municipal audit body is the competent authority for the audit of construction projects in this city, which is governed by the law by an audit of the real, legal and cost-effectiveness of fiscal construction projects in the country. Districts (markets), regional audit bodies are responsible for audit oversight of national construction projects under this jurisdiction. Sectors such as plans, finance, construction, land, transport, water conservation, inspection should assist audit agencies in conducting audit oversight of national construction projects within their respective mandates. Article 5 Audits by the auditing body of national construction projects have established the audit jurisdiction in accordance with the financial reporting of the subject of construction projects or the management of State assets. Urban-focused national construction projects are governed by municipal audit bodies. The financial and cost-of-payment audit of units relating to national construction projects, the design, construction, inspection and procurement supplies is not subject to audit jurisdiction. The national construction project audit is implemented with a plan management system. The auditing authority shall, in accordance with laws, regulations, regulations and regulations, and the requirements of the current Government of the people, the superior audit body, identify the annual focus of the national construction project, prepare the annual audit project plan and inform the relevant sectors and construction units, such as the plan, the financial sector and the construction units, in a timely manner. The planning sector should reproduce the annual national construction project plan to the auditing authority, and the construction of the project authority should be regularly incorporated into the implementation of national construction projects in the annual audit project plan. National construction units that incorporate the annual audit project plan should send project implementation to audit bodies on a regular basis. Article 7. The auditing authority implements the audit supervision in accordance with the annual audit project plan, in accordance with the law, of the project construction of the country. National construction projects included in the annual audit project plan are not subject to final settlement of the cost and completion of the receipt process. Article 8. The auditing of national construction projects by an audit body may organize a social intermediary with statutory qualifications or engage a person with expertise related to audit matters in the audit, and the requirements are included in the same-level financial budget or in the auditing of nuclear reductions. Article 9. National construction projects that are not included in the annual audit project plan are regulated by the audit, finance, development plans, etc., in accordance with the relevant laws, regulations and regulations within their respective responsibilities, and the findings of the audit, inspection shall be communicated to each other. As a result of the audit of national construction projects, the auditing authority has been verified and no longer duplicates the same matter. Article 10 conducts audits of national construction units, including, inter alia, the following: (i) The legitimacy, compliance and authenticity of project-building investments and budget performance and proposed budget adjustments; (ii) A statement of authenticity and legitimacy based on the construction of the project for the completion of the completion of the project, as well as the statement of the engineering accounts; (iii) Project construction and overall investment control; (iv) Financing availability and financial management, legitimacy and compliance; (v) The impact of unfunded funds on construction projects; (vi) The authenticity, compliance and legitimacy of the contract and the performance of the contract; (vii) The construction process, compliance and legitimacy of tendering procedures and their results; (viii) The authenticity and legitimacy of the cost of construction projects; (ix) The authenticity and legitimacy of the work price settlement; (x) The authenticity and legitimacy of other income and expenditure accounts relating to construction projects; (xi) The authenticity and integrity of the assets used and their procedures; (xii) The reality of the construction of the project at the end-of-engineer works and the retention of investment funds; (xiii) Evaluation of the investment effectiveness of completed construction projects; (xiv) Other matters requiring audit oversight under laws, regulations and regulations. Article 11. Auditing of construction units in national construction projects, including, inter alia, the following: (i) There is no transfer package or an offence of subcontracting; (ii) The authenticity, compliance and legitimacy of the settlement of the construction price; (iii) Whether the tax is paid in accordance with the relevant provisions; (iv) Other matters requiring audit oversight under laws, regulations and regulations. Article 12 (i) Whether the project design is economically and reasonable in accordance with the scale and criteria approved; (ii) The quality of the design unit; (iii) Cost collection; (iv) Other matters requiring audit oversight under laws, regulations and regulations. Article 13 (i) The performance of the institution is in compliance with national provisions and contract requirements; (ii) The quality of the institution; (iii) The collection of fees by the prison; (iv) Other matters requiring audit oversight under laws, regulations and regulations. Article 14. (i) The availability of equipment, material procurement is in compliance with design requirements; (ii) The price of equipment, material procurement; (iii) Other matters requiring audit oversight under laws, regulations and regulations. Article 15. Audit of other units relating to national construction projects, including, inter alia, the following: (i) In accordance with the relevant provisions of the State, the performance of its duties under the law; (ii) The collection of fees in accordance with relevant national provisions and contract requirements; (iii) Other matters requiring audit oversight under laws, regulations and regulations. Article 16 build-up units for national projects included in the annual audit project plan shall prepare completed completion accounts within the time period after the adoption of the initial inspection and apply to the auditor for completion of the completion of the audit. The auditing authority, upon receipt of the application for the completion of the completion of the completion of the completion of the construction unit, has the audit conditions, which should be issued within 30 days, completed the completion of the completion of the completion of the completion of the completion of the completion of the audit by 90 days, with special circumstances approved for the appropriate extension of the audit period. Article 17 The auditor shall, prior to the implementation of the audit in accordance with the annual audit project plan, communicate the audit letter to the auditor and transmit units relating to construction, survey, design, administration, procurement supply, etc. The auditing units should provide information relevant to national construction projects in a timely manner, as required by the letter of audit, and make written commitments on the authentic, complete and other relevant circumstances of the information, without diversion, concealment, alteration, falsification or destruction. Article 18, the auditor, through the review of engineering advances, accounts and financial accounting information, takes stock of property-related materials, access to documents, information related to audit matters, inspection of the intermediary's findings, conducts audits, including with respect to units and individual surveys, and the audit of the material obtained shall be deemed to be non-objections to the non-signatory or chapter within the specified period, and shall be indicated by the auditor. After the audit by the auditing body, the audit reports should be issued and the observations of the auditing unit should be sought in writing; the auditor shall submit written observations within 10 days of the receipt of the audit report, whichever has not been raised after the date of the receipt of the audit report, shall be considered unobjectionable and shall be noted by the auditor. The audit was challenged by the auditor by the auditor and the auditing authority should make further studies, verifications, revisions to the audit reports or statements that were not adopted. Article 20 provides for the improvement of the recommendations made by the auditor, which shall be subject to audit reports; audit decisions that address, punish, in accordance with the relevant laws, regulations and regulations, in accordance with the laws, regulations, in accordance with the rules of procedure and penalties. The audit reports, audit decisions and the audit reports of the licensed social intermediary agencies should be carried out in connection with construction projects and the financial accounts for the processing of State assets and the completion of investment projects in the relevant sectors. Article 21 found the following cases in the audit of national construction projects and should be communicated to the relevant authorities for their investigations: (i) In violation of the laws, regulations and regulations governing construction projects such as planning, land, evictions, 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 violations and disciplinary acts to be dealt with by the competent authorities. The auditor shall, within 90 days of the date of the audit report and the audit decision, be informed of the implementation of the audit reports, check the implementation of the audit decisions; apply for enforcement by the People's Court of Justice for the auditor's failure to implement the audit decision of more than 90 days. Article 23. The audit body shall report annually to the same-ranking people on the results of the national construction project audits and, in accordance with the laws, regulations, regulations and regulations, inform the relevant branches of the Government or make the results of the audit to society. Article 24 should enhance the guidance, supervision and management of social brokering institutions and professionals involved in the national construction project audit and address such acts in violation of the relevant provisions of the Zanganang Province Social Transmediation Scheme. Article 25 has serious consequences for national construction projects included in the annual audit project plan, which have not been properly processed without audit, and the auditor may communicate or publish the relevant information and bring the relevant departments to the same treatment in accordance with the law. Article 26 The auditors of the audit body abuse their duties, favouring private fraud, malfunctioning, do not constitute a crime and are subject to administrative disposition by law; constitute an offence and hold criminal responsibility under the law. Article 27 of this approach is implemented effective 1 January 2005. |
