Key Benefits:
(Adopted at the 17th ordinary meeting of the Government of the Grand province on 18 July 2003 No. 7 of the People's Government Order of 24 July 2003) Article 1, in order to regulate and strengthen audit oversight of national construction projects, ensure the quality of the audit and enhance the effectiveness of investment, develop this approach in line with the laws, regulations and national provisions of the People's Republic of China Audit Act. Article 2 projects in the area of national construction in this province, as well as financial payments directly related to construction, survey, design, construction, supervision, procurement, supplies and services, should be subject to audit supervision by law. The auditing authority conducts audit supervision in accordance with the law on the authentic, legal and effectiveness of the funds listed in the previous paragraph. Article 3. This approach refers to the use of national financial funds in the province, the earmarked Government-building funds, the establishment of a national unified borrowing fund, the investment in State-owned assets or the financing of fixed-term asset investment projects (i.e., the control unit or the dominant position). Article IV. The priority construction projects identified by the Provincial People's Government and the provincial governors, the capital master of the National Construction Project, which invest more than 50 per cent (including the control unit or the substantive ownership of the control unit), are organized by provincial audit bodies. Only one of the investment subjects is focused on construction projects that are subject to audit by the Government's auditing authority of the subject of the investment; more than two investment actors have focused on construction projects that are responsible for auditing by the government auditing authority governing the proportion of investments that are large or substantively subject to the authority of the controlled unit; and auditing of the audit jurisdiction is not clear or controversial. The top-level auditing body of article 5 may audit the sub-prime audit body under its jurisdiction or directly audit the items under the jurisdiction of the lower audit authority, but no duplication of audit of the same audit matter may be required. Sectoral and unit internal audit bodies should enhance the oversight of national construction projects. The audit body should enhance oversight of the quality of auditing of national construction projects by the internal audit agencies and social intermediaries. The audit was carried out by the auditing body, which could be used to verify the results of the audits of confirmed internal audit bodies or social intermediary organizations. Article 7. The auditing authority conducts an audit of the implementation of the overall budget or budget estimates for national construction projects, the performance of the budget, annual accounts and completion of the works. National construction projects have not been completed into the audit, and the planning, financial, construction and project authorities are not allowed to complete the process. The construction units should inform the audit bodies in a timely manner, after the completion of the project's basic completion and completion of the completion of the completion schedule. The audit authority shall issue a letter of audit within one month. Article 8 (i) Implementation of the construction process; (ii) Project capital funds, sources of funding and availability; (iii) Construction of expropriation and relocation costs and management; (iv) Expenditures for prior periods such as water supply, electricity, roads, communications and site parity; (v) Other cases where the law, regulations and regulations require the audit. Article 9. Key elements of the audit of implementation of the proposed budget for national construction projects (budgeted): (i) Approval, implementation of the overall proposed budget for the construction of the project, adjustments to the approval, implementation; (ii) The reasonableness and effectiveness of tendering in connection with the construction of project surveys, design, construction, treasury and procurement; (iii) Establishment and implementation of project contracts; (iv) Funding, delivery and use of construction projects; (v) Building costs and accounting for income and expenditure; (vi) Status of work settlement; (vii) Procurement and management of equipment, materials required for construction projects; (viii) Means and payments for construction projects; (ix) Implementation of the internal control system; (x) Other matters requiring audit. Article 10 (i) Relevant provisions of article 8, article 9 of this approach; (ii) The completion schedule, the completion of the financial accounts and the authenticity and legitimacy of the delivery of the asset details; (iii) The construction of project construction engineering accounting, the accounting of equipment investments, the value of the investments to be assessed and the real and lawfulness of other investments; (iv) The real, legal situation in which assets are delivered, and the balances are available; (v) Sources of construction of income, distribution, surrender and retention, and distribution of investment packages; (vii) Delays in work projects and funds; (viii) Evaluation of the efficiency of construction projects; (ix) Other matters requiring audit. Article 11. In the audit, the audit body found the following information relating to the income and expenditure of the project, the investigation should be communicated to the relevant authorities and, where necessary, the investigation should be coordinated: (i) In violation of the laws, regulations and regulations governing construction projects such as planning, land, dismantling, tendering and environmental protection; (ii) Raising funds related to illicit pooling, assessment or fees; (iii) units such as survey, design, construction, construction and treasury do not have the corresponding qualifications; (iv) No effective implementation of the quality management of the work; (v) Other violations and disciplinary acts to be dealt with by the competent authorities. The auditor will need to coordinate the investigation by the relevant authorities in the audit because of the circumstances in the previous paragraph, and the relevant authorities should assist the auditor in identifying facts relating to the balance of payments relating to national construction projects. Article 12. The auditor shall, within 10 days of the audit certificate received by the audit body, be carefully checked, sign opinions over the period of time and not endorsed by the opinion. Article 13. The auditing authority shall be transferred in a timely manner to the relevant sector in accordance with the relevant provisions of the State, and shall inform the auditor in writing of the results. Article 14. Article 15. This approach has been implemented since the date of publication. |
