Article 1 enhances and regulates the supervision of the investment projects at the Ghento level, promotes the construction of the Government's investment project, “The Shenzhen Standards”, “The Shenzhen quality”, to guarantee the quality of financial security and works, to improve the effectiveness of investment and to develop this approach in line with the Government Investment Project Regulation of the Shenzhen Economic Zone.

Article II of this approach refers to monitoring inspections carried out in the course of implementation of government investment projects by law, in order to follow up on laws, regulations, regulations and policies relating to investment project construction management.

Article 3. The scope of the Government's investment project audit coverage includes:

(i) A project on capital investment in fixed-term assets in the administrative region of Shenzhen;

(ii) The Government of the city authorizes the project to be inspected;

(iii) The project commissioned by the State, the provincial audit body.

Article IV should uphold the principles of law, objectivity, independence and impartiality.

Chapter II

Article 5: The Urban Development Reform Sector (hereinafter referred to as the competent authority) is responsible for the audit of the Government's investment project in line with the project management authority, and the Office of the High Commissioner for Major Projects of the city carries out the government investment project audit.

Article 6. The auditor shall be familiar with the relevant government investment laws, regulations, regulations and policies in the State, the Province of Broad Orientale and the City of Shenzhen, with the expertise and operational capacity to adapt to the audit.

Article 7. Requirements for the conduct of auditing are included in sector budget management and are guaranteed by the same-level finance.

Article 8. The competent authorities may, in accordance with the needs of the audit, entrust, under the law, the professional body with the corresponding qualifications or engage the relevant professional technicians to provide testing, identification and related advisory services on the specialized issues involved in the audit.

Article 9. The personnel of the auditor, the specialized agencies entrusted, and the technical staff employed, and the construction units such as the construction units (hereinafter referred to as construction units) or the auditing, design, construction, treasury, price counselling, material and equipment supplies, etc. (hereinafter referred to as the construction units), which may affect the fair conduct of the investigation and should be avoided.

The construction units or participating units believe that the personnel of the inspector, the specialized agencies entrusted and the technical staff employed are in the interest of the audited project, which may affect the impartiality of the work of the audit and may be subject to the law. The authorities shall decide within three working days of the date of receipt of the request for avoidance.

Article 10 The auditor shall not interfere with the normal project management activities of the inspectorate. The auditor should be self-regulatory and conservative in its work in the area of audit.

Article 11. The auditor is independent of the law, subject to legal protection, and any organization and individual shall not refuse to obstruct the exercise of the authority of the inspector.

Chapter III Implementation

Article 12 The authorities shall establish annual audit plans to determine annual audit projects and priorities, in conjunction with the annual investment priorities and project implementation requirements of the city, in accordance with the requirements of the municipal government and the parent sector. Among them, the adjustment of the proposed budget project is focused on the annual audit.

The competent authorities shall notify the relevant audit matter in writing in advance of ten working days and, in exceptional cases, provisionally communicate.

Article 13. The authorities carry out the audit of the Government's investment projects by law:

(i) Relevant review documents, investment plans and their implementation;

(ii) Investment control and effectiveness, use and management;

(iii) Quality of work, progress control and tendering;

(iv) Legal, regulatory and regulatory provisions for the implementation of other systems relevant to project construction management.

Article 14.

(i) To hear a briefing on the construction of projects and to enquire about units and personnel related to project construction;

(ii) Convene meetings related to audit matters and participate in meetings related to audit matters by the auditor;

(iii) Access to operational information and vouchers relevant to the inspectorate;

(iv) Access to project construction sites for inspection;

(v) To collect relevant information in the form of photocopy, reproduction, recording, video, recording, etc.;

(vi) To obtain or replicate information in accordance with the law on matters related to auditing, construction, audit, tax, business, inspection and industry authorities and financial institutions;

(vii) Where evidence may be lost or otherwise difficult to obtain, registration measures are taken by law.

Article 15. The inspectorate and the relevant personnel shall cooperate with the audit and shall not refuse, conceal or provide false material, in accordance with the prescribed deadlines and requests for documentation and information relating to project construction.

Article 16 allows the authorities to carry out an extension of the inspection of the accredited project's presence, with the exception of the inspection carried out by other relevant departments in accordance with their duties.

Article 17 The authorities should establish information-sharing and collaborative mechanisms with relevant departments, such as inspection, finance, audit and construction, to inform each other and avoid duplication of inspections. In accordance with the requirements, the authorities may conduct joint inspections with the relevant departments.

Relevant sectors such as inspection, finance, audit and construction are legally subject to the findings of the Government's investment project to meet the project's auditing needs and the authorities should apply.

Article 18 The authorities carry out the audit of government investment projects and should report on the audit within forty-five days and be sent to the inspectorate, while transmitting related matters to the sector. There is a need to extend the period of time, which should be approved by the competent authorities for not more than 15 days. In relation to major matters and circumstances, the authorities should report to the municipality in a timely manner.

Prior to the audit report, the competent authorities shall seek the advice of the inspectorate and other relevant departments, in writing and in the form of consultation, without taking into account the time frame for the inspection.

The contents of the audit report should include the basic circumstances of the project, implementation, key issues in place and recommendations for change.

Article 19 is to be completed within thirty days and submitted to the competent authorities a restatement report in accordance with the revised recommendations of the audit report. In exceptional cases, appropriate extensions may be authorized by the competent authorities.

The authorities may organize the review on the basis of the change of the project and communicate the findings to the inspectorate and transmit the matter to the sector.

Article 20 is subject to approval by the municipality of the suspension or cancellation of project construction due to the delay in achieving its expected benefits and the need for continued construction. The relevant units and those responsible were also transferred.

In the course of the inspection, the competent authorities found that there was a violation by the inspectorate and other relevant departments that fell within the purview of the sector and should be dealt with in accordance with the relevant provisions of the law, regulations, regulations and this approach; and that the authorities should be transferred in a timely manner to the authorities concerned, and that the authorities concerned should deal with the results in a timely manner.

In the end of the audit, the authorities should establish the inspection file in accordance with the requirements for the management of the archives.

Article 23 has the right to report violations committed by the Government's investment projects.

The authorities are confidential in the reporting of complaints, the submission of complaints and the information relating to the reporting of the complainant, and protect the legitimate rights and interests of the complainant.

Chapter IV Legal responsibility

Article 24 is one of the following cases in the inspection unit, and the authorities should be responsible for retrofitting their deadlines and to inform the municipality of criticism:

(i) No relevant restatements, investment plans are carried out or are not carried out in accordance with the relevant checklist and investment plans;

(ii) Changes in the scale of investment without the approval of self-reducing standards;

(iii) Transfer, appropriation or misappropriation of funds for construction;

(iv) Inadequate access to work inspection or engineering tests;

(v) No completion of the audit information by law;

(vi) No alteration or conversion as required by the restatement report;

(vii) Other cases provided for by law, regulations and regulations.

Article 25 is one of the following cases in the inspection unit, and the authorities should be responsible for the cessation of the violation and to inform the municipal authorities of their criticisms:

(i) To deny, impede the performance of the duties of the inspectorate in accordance with the law;

(ii) To deny, without undue delay, the material required for the inspection;

(iii) Destruction, concealment, alteration or falsification of information on the project;

(iv) Other impediments to the performance of the duties of the inspector under the law, regulations and regulations.

Article 26 The authorities found one of the following acts in the relevant sectors in the conduct of the inspection and should be informed by the municipality of criticism:

(i) Contrajection and misappropriation of government funds;

(ii) The solicitation of tenders by the illicit intervention project;

(iii) Non-compliance with the duties of project approval, construction management, in accordance with the law, resulting in a serious overexploitation or failure to achieve expected benefits.

Article 27 has one of the following cases in which the authorities and their staff are exempted from the authority, the inspectorate or other competent authorities to deal with their responsibilities under the law:

(i) Violations of articles 9, 10, 22 and 23 of this approach;

(ii) To conceal or not be dealt with in a prescribed manner in respect of violations, disciplinary acts found in the audit work;

(iii) The preparation of the report of the audit to identify the retreat;

(iv) In violation of the auditing process, resulting in serious consequences;

(v) Other abuses of authority, omissions, provocative fraud.

Violations under article 28 of this approach should be held accountable under the provisions of laws, regulations and regulations, and the authorities should be transferred to the relevant sectors in accordance with the law.

Chapter V

The development reform sector of the Twenty-ninth People's Government (which includes the New Zone Management Committee) is subject to auditing of the Government investment project for its approval.

Article 33 The notification issued (No. [2006] 226) was also repealed.