(Summit 8th ordinary meeting of the People's Government of the Nin summer Autonomous Region, 2 July 2013, considered the adoption of Decree No. 56 of 5 July 2013 by the Government of the People's Government of the Nakhinian Autonomous Region, which came into force on 1 September 2013)

Chapter I General

Article 1, in order to enhance the audit oversight of Government investment projects, regulates the audit of government investment projects, improves the performance of government investment, develops this approach in line with the provisions of laws, regulations, such as the National People's Republic of China Audit Act, the People's Republic of China Audit Act.

Article 2 conducts government investment project audit oversight activities in the administration of self-government zones and applies this approach.

Article 3. Government investment projects, referred to in this approach, are government investments and government-led construction projects, including:

(i) All use of government investment;

(ii) Without full use of government investment, government investments account for more than 50 per cent of total investment in the project or 50 per cent of total investment in the project, but government ownership of project construction and operational control.

Article IV. The auditing authority determines the jurisdiction of government investment projects in accordance with the financial and financial reporting lines of the audited units; does not determine the scope of the audit jurisdiction in accordance with the financial, financial reporting lines, and determines the scope of government investment projects according to the State-owned asset monitoring relationship.

The auditing authority is disputed between the auditing authority and is determined by its common superior audit body.

The top-level audit body may audit down-level government investment projects under its audit jurisdiction or directly audit government investment projects within the jurisdiction of the lower auditor, but should prevent unnecessary duplication of audits.

Article 6. The audit body should conduct a focused audit of the Government's major investment projects, as well as urban infrastructure, secure housing, schools, hospitals, etc. that involve both public interests and people.

Chapter II Audit content

Article 7.

An audit of the Government investment projects set out in the previous paragraph may investigate the authenticity and legitimacy of the direct-related design, construction, freight forwarding units to build project funds.

The proposed budget for Government investment projects or the content of the budget performance audit include:

(i) Implementation of basic construction procedures and related policy measures;

(ii) The preparation, approval, adaptation and implementation of pre (estimated);

(iii) Fund mobilization, management, use;

(iv) Land use and collection;

(v) Procurement of equipment, materials and materials;

(vi) Cost-building and other income and expenditure accounting;

(vii) In relation to the payment of taxes;

(viii) Quality of project construction management and construction;

(ix) Other matters requiring audit.

The content of the Government's investment project portfolio audit is mainly the following:

(i) The authenticity of engineering and engineering prices;

(ii) Implementation of the level of funding and progress in construction;

(iii) Other matters under laws, regulations and regulations.

Article 10 Government investment projects are completed by the completion of the audits, including:

(i) Project investments and budget or budget estimates implementation;

(ii) Building income;

(iii) Status of work settlement;

(iv) The delivery of assets;

(v) Investments in end works;

(vi) The completion of the work;

(vii) Investment effectiveness;

(viii) Other matters requiring audit.

Article 11. The audit body should pay attention to the compliance of the Government's investment project decision-making process, the issue of misappropriation of decision-making and the waste of significant losses caused by repetitive construction, and should focus on revealing and detecting significant violations in the construction of the work of the Office and the economic crime line; and should focus on the issues of the investment management system, mechanisms and systems.

Chapter III Audit implementation

Article 12. The audit body shall determine the annual government investment project audit plan, in accordance with the laws, regulations, regulations and requirements of the current Government and the organization of work of the superior audit body.

Article 13. The auditor shall determine the establishment of the unit as an auditor when carrying out the government investment project audit.

The Government's investment projects have been introduced in the form of a generation unit that assumes the responsibility of project legal persons during the generation of construction units.

Article XIV Government investment projects are included in the annual audit plan, and the audit body should conduct audits in accordance with the statutory procedures.

Article 15. The auditor shall perform an audit or investigation into the Government's investment projects and important matters related to the project, with the following competence:

(i) Requested that the audit cell provide information on documentation, financial information and electronic data relating to Government investment projects;

(ii) Inspection of relevant documentation information, financial information, contract, summary (previously) accounts, engineering settlement, completion of work accounts, engineering information and electronic data from the auditor;

(iii) Accreditation to relevant units and individuals on audit matters;

(iv) Other competences under laws, regulations and regulations.

Article 16, when implementing the Government investment project audit, the auditor may, in accordance with the work needs, engage external personnel in the audit project or provide technical support, professional advice, professional identification.

The cost of hiring external personnel by the auditor is included in the current financial budget.

The authorities and construction units of the Government's investment projects should establish a robust internal audit oversight system to strengthen internal audit oversight of investment projects in this unit and the Government of the system.

Government investment projects that are not included in the annual audit plan of the Government of the auditor, the project authorities and construction units may commission engineering clearance and completion of the completion of the business accounts audits by the social intermediary with a statutory qualifications; the project authorities and construction units should inform the auditor in writing prior to the commission of the audit.

The audit costs of government investment projects under the preceding paragraph are borne by government investment project authorities or construction units, in accordance with the principle of “who entrusts, who is responsible”.

The results of the engineering clearance of social brokering institutions can be used as a basis for the settlement and completion of the work; the results of the completion audit can serve as a basis for the project receipt and financial sector's financial accounts for the project.

Article 19 The audit body shall conduct a monitoring inspection by law of the results of the review of the Government investment project undertaken by the social intermediary and the results of the completed completion of the audit.

Article 20 is directly related to construction, survey, design, construction, supervision, procurement, supply, price counselling, solicitation services, and should be responsible for the authenticity and integrity of the information provided, in accordance with the requirements of the auditor.

Article 21, relevant units such as construction, survey, design, construction, supervision, price counselling, solicitation, etc., of government investment projects, provides information on the results of the audits delivered by the auditing authority (previously) and settled, and should be made available, within ten working days from the date of the written notification by the auditor, to the extent that the information on reconciliation and related evidence is not delayed, as an objection.

Article 2 should be reported by the auditor in writing to report on the implementation of the audit decision, and the auditor shall examine the implementation of the audit decision.

Chapter IV Legal responsibility

In the Government's investment project audit, the auditor found that financial, financial and balance-of-payments violations of the State's provisions were punishable by law; found that small-scale engineering prices should be subject to adjustments in the construction units and construction units; and that the number of visa payments had been made to the construction of the unit's duration.

Article 24, in the Government investment project audit, found one of the following acts to be dealt with by the auditor in accordance with its duties or by the regulatory sector that recommended the right to law:

(i) Failure to implement the Government investment project infrastructure process, beyond the clearance, approval and other related procedures;

(ii) In violation of the provisions of the bidding management for construction of works, no solicitation or concealment, amputation works under the law to circumvent tenders;

(iii) Without the implementation of the relevant provisions of the construction of the engineering price and without the approval of the statutory process, the decision to build the construction of the excess size, the supra-standard and supra-budget estimates has been taken;

(iv) In violation of the Government's investment project generation system, construction should not be carried out, or collusion with units such as generation, survey, design, construction, treasury, price counselling, solicitation, equipment procurement, to undermine national interests or public interest;

(v) Regulatory units do not perform regulatory duties, collate construction, treasury, price creation and other units, overstatement of works, damage to national interests and economic losses;

(vi) Social intermediaries violate legal, legislative or regulatory norms;

(vii) The lack of effective implementation of quality management of the work, the creation of a hidden or serious quality accident;

(viii) Other violations.

The needs identified in the audit are deemed to be in accordance with the law to be held accountable for the perpetrators and should be transferred in a timely manner to the judiciary or to organs such as the disciplinary inspection.

The departments concerned should be treated in a timely manner by law and would inform the auditor of the results.

Article 25, in violation of the provisions of this approach, has been denied, delayed by the auditor to provide information relating to audit matters or whether the information provided is authentic, incomplete or discouraged, is corrected by an auditor's order to inform the competent organ of criticism, give warning; reject the correctness, impose a fine of up to five thousand dollars for the audit unit, and imposes a fine on the responsible person directly responsible and other direct responsibilities, which may be liable to the extent that the auditing authority considers appropriate to make recommendations to the competent organ concerned and to the responsible for the disposition of the offence punishable by law.

Article 26, in violation of this approach, provides that the auditing authority shall be responsible for the implementation of the audit decision; that the audit body may apply to the enforcement of the People's Court of Justice, and that the competent authorities, units shall be disposed of by the competent and other direct responsible personnel directly responsible.

Article 27 consists of one of the following acts by the auditor, which shall be disposed of in accordance with the relevant provisions; constitutes an offence punishable by law:

(i) Acceptance of the inappropriate interests that may affect fair implementation;

(ii) Concluding the breach of the law by the auditor;

(iii) Disclosure of State secrets or commercial secrets of the auditor;

(iv) The lack of supervisory and review responsibility for the hiring of professionals has serious consequences;

(v) Concurrent fraud with the professionals employed;

(vi) Causes a significant error in the audit results and has serious consequences;

(vii) Other violations of laws, regulations.

In violation of the relevant legal provisions in the Government's investment project audit, the auditor shall cease its work, hold responsibility for default and transfer to the relevant sectors; constitute a crime and hold criminal responsibility in accordance with the law.

Chapter V

Article 29 of this approach is implemented effective 1 September 2013. The project audit methodology for the construction of the State of the Nin summer Autonomous Region was also repealed by the Government of the People's Government of the Nin summer Autonomous Region on 7 December 2004.