Lanzhou National Audit Of Construction Project Supervision

Original Language Title: 兰州市国家建设项目审计监督办法

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(January 2, 2004 Lanzhou City Government 1th times Executive Conference considered through January 11, 2004 Lanzhou City Government makes [2004] 1th, announced since March 1, 2004 up purposes) first chapter General first article to strengthening national construction project audit supervision, improve investment benefits, guarantee construction funds real, and legal, and effective using, according to People's Republic of China audit method implementation Ordinance and about legal, and regulations and the national related provides, combined this city actual, developed this approach.
    Second, nation-building project, this approach applies to this audit. This approach by said national construction project, is refers to using following funds, and by government sector implementation management of capital project and technology project (following referred to construction project): (a) financial; (ii) Government established of special construction funds; (three) national unified borrowing of both at home and abroad funds; (four) bonds funds; (five) Government special grants funds; (six) International Organization and foreign Government and the foreign input funds; (seven) social donor funds; (eight) Government in land, and
    Municipal facilities give preferential policies in terms of public construction projects and (IX) other construction projects of State-owned assets investment or financing; (x) the level of Government and an audit institution superior to undertake other construction projects. Article city audit authority in charge of the city construction project auditing and supervision work, responsible for organization and implementation of the measures.
    County, district audit institutions are responsible for County and district construction project auditing and supervision of the work.
    Auditing organs should strengthen the departments and units of the internal auditors and audit of construction project quality supervision and management of the social intermediary organizations.
    Planning, financing, monitoring, land, planning, construction, real estate, transportation, water, Commerce, price and other administrative authorities and other relevant authorities, shall, within their respective mandates, with the audit of the construction project supervision work.
    Construction projects, building of the year, departments should use this project planning and government documents CC-level audit institutions.
    Fourth audit institutions in accordance with the laws, regulations and rules under the terms of reference and procedures, the independent exercise of its power of supervision through auditing of construction projects, by other administrative organs, social groups and individuals as well as legal intervention.
    Fifth of the related departments and units of the internal auditors, audit of construction project supervision should be strengthened, and the audit results and information on timely submitted to the jurisdiction of the audit institutions.
    Audit audit institution-building projects can be used after it has been verified, confirmed by law departments and units of internal auditors or audit findings of social intermediary organizations.
    Departments and units of the internal audit institution or the social intermediary organizations on the audit of the construction project, not a substitute for auditing by the auditing departments.
    Sixth construction project audit audit institutions and Auditors, should be objective and impartial, practical and clean, keep it a secret.
    Auditors and auditees or auditing matters of economic interests and other interests, should take the initiative to apply for withdrawal or by their agencies decided to withdraw.
    Entitle the auditees and their interested Auditors or audit matters to avoid advice is true, the audit organs shall be adopted.
    The auditees shall provide information relevant to audit and audit-related matters, and may not refuse or obstruct Auditors to perform the audit functions. Second chapter audit jurisdiction seventh article audit organ should according to construction project of investment subject and project units of financial financial membership relationship, and assets ownership relationship, and State-owned assets supervision management relationship and project project management levels determine audit jurisdiction range, according to following permission for audit and implementation audit supervision: (a) single investment subject of construction project, by on investment subject has audit jurisdiction right of audit organ is responsible for; (ii) multiple investment subject of construction project,
    By on main investment subject has audit jurisdiction right of audit organ is responsible for; (three) investment proportion equal of construction project, by construction project location of audit organ is responsible for; (four) Municipal Government announced of focus construction project and the bonds funds construction project, by city audit organ is responsible for; (five) on audit jurisdiction range not clear of construction project, by Shang a level audit organ specified of audit organ is responsible for.
    An audit institution superior construction projects within their jurisdiction can be authorized to audit the audit organs at lower levels, can also audit audit institutions within the jurisdiction of the audit of the construction project at lower levels.
    Apart from the provisions of paragraph III of this article 11th case, repeat the same auditing matters shall not audit by audit bodies; otherwise provided by laws and regulations, from its provisions.
    Eighth construction units and investigation, design, construction, supervision, purchasing, supply units and the construction of financial revenue and expenditure related to the project, should be subject to auditing by the auditing departments.
    Audit of the matters listed in the preceding paragraph shall be synchronized with project audit, but without the limitation of audit scope.
    Nineth audit institutions should be based on competence and building the construction period of the project, preparation of annual audit of construction project plans, reported that the level of Government and a higher audit institutions for approval.
    Tenth audit institutions on the construction projects included in the annual audit plan, audit institutions should take audit or entrust a qualified social intermediary organization audits implementation audits.
    Audit of construction project supervision of audit institutions, based on job requirements, employment related professional skills and qualifications of personnel involved in the audit.
    Audits related to entrusted the social intermediary organization or hired professionals to participate in the construction project audit, must be clear about its responsibilities and must comply with the disciplinary matters, and the direction, supervision and management.
    Audit institution should be responsible for the authenticity and legality of the audit results. 11th construction projects that are not included in the annual audit plan audit authorities, the construction unit shall entrust a qualified social intermediary organization's audit.
    Entrusted with the social intermediary organizations should audit the content in accordance with these regulations and the jurisdiction of the audit authority audit results.
    Social intermediary organization found in the audit of the construction project illegal and major disciplinary violations, irregularities, it shall promptly report to the auditing authority of competent jurisdiction.
    Departments and units of the internal audit organizations and social intermediary organizations there were illegal and major disciplinary violations, irregularities of the construction project or construction projects directly related to the procurement, supply and other financial revenues and expenditures, the audit organs shall audit the project again.
    12th construction project audit audit institutions should inform audit matters to relevant departments, audit observations and recommendations after the conclusion of the audit, shall be filed with the Government and upper level auditing authorities and to inform the relevant Department audit results. Audit organ in for audit Shi, found following and construction project directly about of illegal and disciplinary, and violations situation Shi, should timely informed related administrative competent sector or has jurisdiction right of other units be survey or assist survey, received informed of sector and units should be identified or assist audit organ identified about facts; (a) violation land planning, and demolition, and enrollment bid, and environmental protection, city construction management legal, and regulations and regulations of related provides of; (ii) construction funds raised in the has illegal, and violations behavior of ; (Three) survey, and design, and construction, and construction, and supervision, units not has corresponding qualification, or its and construction project directly about of financial payments and reality obviously inconsistent of; (four) procurement, and supply units and construction project directly about of financial payments and reality obviously inconsistent, or its procurement, and supply contract in the of standard of real price, and quality, and number, and reality obviously inconsistent of; (five) failed to effective implementation engineering quality management and other should by related sector and units investigation of illegal and disciplinary, and
    Irregularities.
    Third chapter audit content 13th article where is national provides must for starts Qian audit of construction project, audit organ should by provides of program for starts Qian audit, and will audit views book served units and related sector; on not meet national provides of starts conditions of, audit organ should clear notification on funds allocated, and using has supervision management duties of sector suspended allocated about construction payments, and recommends related sector not handle starts procedures.
    14th article construction project starts Qian audit of main content: (a) whether included construction project investment plans; (ii) construction sources whether legal, when input funds whether implementation; (three) design series set of construction scale and construction standard whether meet related provides and in approved of scale and range within; (four) almost (pre) is prepared according to whether full, and accurate, contract price whether real reasonable; (five) construction project of early costs spending situation; (six) legal, and regulations, and regulations provides audit of other matters.
    15th audit institutions shall, in accordance with relevant regulations of the State, a long construction period construction project of large and medium construction audit. Auditing construction project under construction in the audit opinion of the audit authority shall arrive in construction and related sectors.
    In violation of provisions of related matters, the audit authority shall clearly notify the project owner and other related departments within correct; the law and major disciplinary violations, breaches and audit institutions should follow to correct and timely reporting of the level of Government.
    Building Audit audit authority, shall audit and audited the contract period, and auditing within the agreed time frame is complete; otherwise stipulated by laws, administrative regulations or the State, from its provisions.
    16th article construction project building audit of main content: (a) project design total estimates adjustment situation; (ii) design change of content and adjustment situation; (three) construction project of survey, and design, and construction, and supervision, and procurement, aspects enrollment bid of legitimacy, and rationality and effectiveness; (four) construction project sources in place situation and according to national provides uses using situation; (five) construction project involved made of the contract, and funds spending of authenticity, and legitimacy; (six) construction cost and the financial payments accounting situation; (G) the calculation and payment of national taxes in full;

    (H) construction-related internal control system and of the financial payments implementation and (IX) other matters provided audit laws, rules and regulations.
    Article 17th of key construction projects and funds released by the city government construction projects, city audit institutions shall carry out whole process tracking audit.
    Main content tracking audit of construction project, these measures shall apply to provisions of article 14th, 16th, and 19th.
    18th construction projects after the completion of final accounts audit should be carried out.
    Construction unit should be basically completed construction projects and after initial acceptance, within 90 days of the audit institution to apply for final accounts audit and submit the relevant documents and materials.
    Audit institutions shall from the date of receipt of the application for final accounts audit in the 30th, preparation of audit program, audit methods, audit notice served to the relevant units and departments.
    Completion final accounts Audit audit organs shall be served on the audit completed within 90 days of the date of the notice but large construction projects or other special circumstances, this level may be appropriate to extend the audit period with the consent of the Government.
    19th article construction project completed accounts audit of main content: (a) completed accounts report and completed accounts manual; (ii) construction project investment and the estimates implementation situation; (three) engineering cost settlement situation; (four) delivered of fixed assets, and liquidity, and intangible assets, and handed extended assets and the balances funds of situation; (five) construction project of building installation engineering accounting, and equipment investment accounting, stay assessment investment of expenditures content and sharing, other investment expenditures of real, and legal, situation;
    (Six) tail workers project and funds reserved of situation; (seven) construction funds using and the between payments whether real, and legal, has no transfer, and occupation, and misappropriated and illegal fund-raising, and assessed, and charges situation; (eight) construction income source and lump sum balances of distribution and the retention using situation; (nine) whether full meter mention and paid national tax; (10) legal, and regulations, and regulations provides audit of other matters.
    20th construction projects and use of funds survey, design, construction, supervision costs, supply and procurement costs, completion final accounts audit results should prevail.
    Financial sector approved financial investments or financing of construction project completion final accounts and related Department procedures for the transfer of assets shall be based on the project completion final accounts audit results shall prevail.
    Without completion final accounts audit of construction projects, planning, finance, construction and other related departments and construction projects departments price is not for final settlement and acceptance as well as procedures for the transfer of assets.
    Other 21st units shall in accordance with the relevant provisions of the fourth chapter, audit institutions to submit on a regular basis to reflect the use of funds at various stages of the construction project reports and related information.
    Articles 22nd audit institution-building projects after an audit, and shall present the audit report, seek the views of the audited unit in writing.
    The auditees shall from the date of receipt of the audit reports consulted written feedback from the 10th to the audit organs; fails to submit written observations, regarded as no objection, and to be noted by the Auditors.
    Auditees objected to the audit report, audit institutions should be reviewed to verify and make a decision to accept or not to accept, inadmissible reasons should also be in writing.
    Article 23rd audit institution to audit recommendations, it shall make the opinion; needs to be dealt with according to law, or punishment, shall make a written decision on audit.
    Shall give written decision on the implementation of the audit opinion and audit, audit bodies and notify the implementation results.
    Article 24th of this Government and the previous level audit organs, auditing organs can be within a certain range communications or to the public construction project audit results.
    Audit authorities or publish the results of audit of the construction project, according to law on guarding State secrets and commercial secrets of the auditees.
    25th reduced funds of Auditors, in accordance with the following provisions: (a) funds and Government bond funds that are not allocated, stop allocation; (b) has allocated funds and bond funds, shall be recovered by the audit authority, paid in full the financial and (iii) the employer confirmed that the price is paid in the construction project, obliges the employer paid in full by the audit authority finances.
    26th audit institutions entrusted the social intermediary organizations and hiring requirements for related professionals auditing of construction projects, 10% per cent of capital reduction, arrangements.
    The provision of the preceding paragraph, included in the project cost audit project.
    Fifth chapter legal responsibility 27th article was audit units violation this approach provides, has following behavior one of of, by audit organ ordered deadline corrected, sentenced warning, and Visual plot be informed criticism; late not corrected of, sentenced 5,000 yuan above 30,000 yuan following of fine; audit organ think should on has directly responsibility of competent personnel and other directly responsibility personnel give administrative sanctions of, to its competent sector or superior organ proposed written recommends; constitute crime of, drew attention to the judicial organ law held criminal:
    (A) the refusal or delay in providing information relevant to the construction project auditing matters and (ii) refuse or obstruct Auditors shall perform the audit of the construction project (iii) transferring, concealing, tampering with or destroying information relevant to the construction project auditing matters, or provide false information.
    In accordance with the preceding paragraph shall be investigated for responsibility, following the imposition of administrative penalties, the audited units remain subject to auditing by the auditing departments.
    28th social intermediary organizations in the audit of the construction project breach of audit laws and regulations relevant provisions, regulations or national regulations on managing social intermediary organizations, audit activity obviously objective, impartial or false audit reports issued, the audit authority shall suspend its audit work and drew attention to the relevant departments to be dealt with according to law constitutes a crime, the attention of the judicial organ shall investigate its criminal responsibility.
    29th article about sector and units and staff violation this approach provides, has following behavior one of of, by audit organ ordered deadline corrected; on has directly responsibility of competent personnel and other directly responsibility personnel, by its where units or superior organ law give administrative sanctions; audit organ also can to this level Government or monitored administrative sector proposed on related responsibility personnel give administrative sanctions of recommends; plot serious constitute crime of, drew attention to the judicial organ law held criminal:
    (A) on audit organ informed drew attention to the survey or assist survey of audit matters refused to survey or refused to assist survey of; (ii) construction project funds using and survey, and design, and construction, and supervision, and procurement, and supply, costs settlement, not to audit results for associate of; (three) received audit organ suspended allocated about construction payments and not handle starts procedures of audit submissions zhihou, still on not meet starts conditions of construction project allocated about payments and handle starts procedures of;
    (D) without a final account audit of construction project, final settlement price is handled without authorization and processing of final acceptance and transfer of assets.
    Article 30th departments and staff of the internal audit, the audit of the construction project of any of the acts listed in article 31st of this approach, brought to their organization or higher authority by the audit authority to cease its audit work, disciplined; if the case is serious enough to constitute a crime, the attention of the judicial organs shall investigate the criminal liability.
    Audit institutions employ professionals auditing of construction projects, of any of the acts listed in article 31st of this approach, the audit institution should be fired and be dealt with according to law; if the case is serious enough to constitute a crime, the attention of the judicial organs shall investigate the criminal liability.
    31st article audit organ audit staff violation this approach provides, has following behavior one of of, by its where units or superior organ law give administrative sanctions; plot serious constitute crime of, drew attention to the judicial organ law held criminal: (a) knows and was audit units or audit matters has interest relationship and intends to hide, and not active application avoided of; (ii) intends to hide was audit units financial aspects illegal or disciplinary, and violations behavior of; (three) leaked national secret or was audit units commercial secret of;
    (D) without justifiable reasons, the Audit audit work is not completed within the time limit prescribed, (e) other acts of abuse, malpractice, neglect their duties.
    32nd other acts in violation of these rules, and in the construction of project audit finds illegal or discipline, violations, audit, supervision, finance, taxation, price, industrial and commercial administrative departments in their respective statutory mandates, in accordance with the relevant provisions of the relevant laws, rules and regulations to deal with it.
    33rd penalty made by the audit authority in accordance with this regulation by the parties refuses to accept the administrative penalty, or auditees that audit organs of other violations of the legitimate rights and interests of a specific administrative act may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.
                                            Sixth chapter supplementary articles article 34th these measures shall take effect on March 1, 2004.

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