The Guangzhou Municipal Government Investment Audit Approach

Original Language Title: 广州市政府投资项目审计办法

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The Guangzhou Municipal Government investment audit approach

    (December 27, 2010 Executive meeting of the 13th session of the people's Government of Guangzhou City, the 129th considered by the people's Government of Guangzhou City, January 13, 2011 51st release as of March 1, 2011) first of government investment project in order to strengthen the audit supervision, standardizing investment behavior, improve investment efficiency, according to the People's Republic of China audit law and the People's Republic of China implementation of the audit law and other related provisions of the laws and regulations, combined with the city's actual, these measures are formulated.

    Second, auditing organs at all levels of the Government investment project, the audit of the application of this approach. Third government investments in these measures refers to government investment and government investment of construction project.

    Included:

    (A) all use of budget funds, with specific government construction funds (Fund), government debt and fiscal capital building projects.

    (B) the underutilization of financial capital, financial capital projects with a total investment of more than 50%, or 50% per cent of total investment, but the Government has actual control of project construction, operation construction projects.

    (C) the use of donation funds, assistance, loans from international organizations, foreign Government funds or welfare lottery, sports lottery Welfare Fund to invest, and the Government-owned project construction, operation and effective control of the public, public construction projects.

    (D) the laws, rules and regulations of other government investment projects.

    Fourth level-funded project dominated by the municipal audit institutions carry out audit supervision area, County funds dominate the project, from the district and county-level cities carry out audit supervision of audit institutions; of objection to jurisdiction, jurisdiction determined by the city audit authority.

    Municipal audit institution to audit it projects within the jurisdiction authorized audit by audit bodies, county-level cities, may also audit, county-level cities of audit institutions within the jurisdiction of the audit project.

    The fifth audit program of government investment project management.

    Audit institutions shall, in accordance with laws, rules and regulations of provisions and requirements of this level people's Government, an audit institution superior to determine annual audit work focuses on, auditing of government investment projects will be prepared into the Authority's annual audit plan, audit work carried out in a planned way.

    Annual audit plan of the audit authority shall, within 7 working days from the date of the determination, will be incorporated into the plan of government investment projects informed of relevant authorities and construction units.

    Sixth audit institutions necessary to fulfil the audit and supervision duty of government investment project funds should be included in the budget, be guaranteed by the people's Governments at the corresponding level. City, district, county-level cities audit institutions should be based on actual needs in auditing of government investment projects, in accordance with the requirements in the financial department budget, apply to departments of financial need employed with relevant expertise and audit matters staff funding.

    City, district and county-level financial departments shall, in accordance with local realities, integrated in the annual budget.

    Seventh audit institutions to implement auditing of government investment projects, can recruit personnel with expertise or skills associated with auditing matters involved in the audit.

    Auditing organs should strengthen supervision of hired personnel, and be responsible for authenticity and validity of the audit results.

    Professionals employed by the audit institutions have one of the following situations shall not be involved in the audit:

    (A) and head of the audited units and the competent personnel have relationships, straight relationships, within three generations of consanguinity and affinity;

    (B) the audited unit or audit projects had economic interests;

    (C) the audited unit or audit projects have other interests, which may affect the results of the audit.

    Article development and reform, construction, financial and other related departments shall, within their respective mandates to assist the audit institutions carry out audit supervision of government investment project.

    Development and reform, construction and other related departments, adjusting the annual project plan or construction and management of the implementation of the programme, investment scale of construction projects and should be the standard, annual investment arrangements and building contents, budget informed the audit institutions.

    Finance for government investment project financial assessment by the competent authority, should be reviewed at the end of review with a copy to the audit institution. Audit institutions shall, in conjunction with relevant authorities of government investment project to form a government audit of the investment project information sharing and coordination mechanisms.

    Information-sharing and cooperation including exchange of relevant information for the auditing of government investment project, informed the Government investment project audit found problems and serious violations, illegal questions, examine the effects of implementation of audit results, and so on.

    Nineth auditees shall cooperate with the audit authorities to carry out auditing of government investment projects, audit institutions provide the necessary working conditions, provided in accordance with the terms and requirements of government investment project-related information.

    Tenth audited units and government investment projects directly related to the construction, survey, design, bidding Agency, testing, construction, supervision, purchasing, supply units shall be provided in accordance with the requirements of the audit authority of the units and government investment projects related to the information, and may not refuse or delay, concealment, false, and is responsible for the authenticity and integrity of the information provided:

    (A) evaluation of project proposals, feasibility studies, environmental impact reports, preliminary design, General information, preliminary design and adjustment of budget estimates, budget, budgeting information, starts reporting information as well as relevant government departments, such as the approval documents;

    (B) the annual investment plans of the construction project, approval of construction land, planning permission, construction licenses and other permits;

    (C) the design, construction, supervision, purchasing, consulting, agency, demolition and other information related to tendering and bidding and contracts and agreements;

    (D) the design, construction drawings, construction, construction drawing review document and design changes and other information;

    (E) the main structure of acceptance of concealed work records, acceptance records, material test reports, inspection reports and quality inspection reports, project progress, measurement and payment, visas, settlement-related information;

    (F) internal audit and internal control system data, and intermediary bodies annual audit reports;

    (VII) financial statements, accounting books, accounting documents and other information;

    (H) the construction quality acceptance of documents, completion of the preliminary acceptance report, the final acceptance report, final accounts report and the final financial statement, delivered assets total table data, delivery schedule of assets;

    (IX) financial sector financial accounting documents, completion of the examination and approval of the financial statements;

    (J) the laws, regulations and other information required by the regulations.

    11th audit institutions on government investment project implementation audit, shall exercise the following powers:

    (A) request the auditee to provide with regard to the auditing of government investment project data, asset data, electronic and computer systems;

    (B) check the audited units with regard to the auditing of government investment project data, asset data, electronic and computer systems;

    (C) to the units and individuals concerned investigation and audit working papers of government investment-related issues, and access to relevant documents;

    (D) approved by the head of the people's Governments above the county level audit institutions, query the audited units of accounts in financial institutions;

    (E) there is evidence that auditees personally store embezzlement cases, mainly responsible for the approval by the people's Governments above the county level auditing authority, query is audited by individuals of deposits in financial institutions;

    (Six) stop was audit units transfer, and hidden, and tampered with, and destroys accounting voucher, and accounting books, and financial accounting report, and financial payments, and financial payments about information and transfer, and hidden by holding some violation national provides made assets of behavior; necessary Shi, by County above government audit organ head approved, sealed about information and violation national provides made of assets; on which in financial institutions of about deposits need be freeze of, to Court proposed application;

    (G) the Suppression of the auditees are in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure behavior; stop invalid, approved by the head of the people's Governments above the county level audit institution, notify the financial departments and relevant authorities to suspend disbursement and acts that violate the regulations of the State financial revenue and expenditure, financial revenue and expenditure directly related to the amount already disbursed, suspended;

    (VIII) other functions and powers provided for by the laws, rules and regulations.

    When auditing organs exercise their powers prescribed in the preceding paragraph, no unit or individual may refuse or obstruct.

    12th audit institutions on government investment projects total budget or budget for implementation, the implementation of the annual budget and annual accounts, individual project budget, project completion final accounts of real, legitimate, effective implementation of audits.

    Audit includes:

    (A) the legality of the construction program, building size, building standards, scientific;

    (B) project proposal and feasibility study, preliminary design and budget, the environmental impact assessment report, land acquisition and relocation of infrastructure programs, such as approval, implementation, adjustment of the authenticity and validity;

    (C) in raising funds for the construction, use, management, availability and authenticity and legality of the use and management of funds;

    (D) construction project investigation, design, construction, supervision, purchasing, supply of tendering, bidding and contracting, contracting procedures and its authenticity and validity of the results;

    (V) and construction contracts related to the project, effectiveness, performance, modification, and termination of transfer, authenticity and legitimacy;

    (Vi) construction equipment, materials procurement, custody and use of the authenticity and legality of accounting;

    (VII) construction project the authenticity and legitimacy of debts;

    (H) the construction cost and other financial income and expenditure accounts, tax account to pay the authenticity, legitimacy, integrity;

    (I) synchronization of the principal construction of environmental protection facilities and effectiveness of implementation;

    (J) the investigation, design, construction, construction and supervision units, such as certificate of authenticity and legitimacy and effectiveness of the quality management of the project;

    (11) the price settlement, the actual completion of the investment, construction investment of the authenticity, legitimacy and effectiveness of project cost control;

    (12) the annual accounting statements, the budget needed for the completion of the construction project reports, delivered the authenticity, legitimacy and integrity of the assets;

    (13) the acceptance, quality evaluation, completion, commissioning programs such as the authenticity, legitimacy and integrity;

    (14) construction projects, such as economy, efficiency, and effectiveness of performance;

    (15) the laws, rules and regulations need to audit matters.

    Auditing organs conduct audit of the municipal investment projects, can be directly related to the investigation, design, construction, construction, bidding Agency, testing, construction and project management, procurement and supply units investigate authenticity and legality of access to project finance.

    13th government investment project construction should in the bidding documents and clarify in the contract, government investment projects included in the annual audit plan, audit certificate issued by the audit results should be used as the basis for payment of government investment project.

    The 14th government investment projects included in the annual audit plan, the construction unit shall in organization survey, design, construction, supervision and other units for completion within 45 working days of the acceptance of audit institutions shall submit the settlement of relevant information. Audit institutions shall submit relevant information unit in accordance with the regulations within 90 days from the date issued audit concluding documents.

    Extension of auditing the special circumstances really necessary, approved by the head of the audit authority, may extend, extension shall not exceed 60 days.

    15th audit institutions in the audit of Government-invested project found that audited unit has one of the following circumstances, belongs to the statutory remit of the others, it shall make the transfer audit, together with the associated information forwarded to the Department:

    (A) in violation of planning, land, land acquisition and relocation, bidding, construction project management of government procurement, environmental protection laws and regulations;

    (B) investigation, design, construction, construction, bidding Agency, advisory services, inspection, construction, supervision, purchasing, delivery and other units without appropriate qualifications;

    (C) budget adjustment in accordance with the prescribed procedures for approval;

    (D) unauthorized adjustments or allowed to expand the scale of development of construction standards;

    (V) design changes and visa in accordance with the prescribed procedures;

    (Vi) not effective implementation of project quality management;

    (G) equipment and materials procurement, storage, and use incomplete, causing serious losses and waste;

    (VIII) for participation in the construction of the relevant units responsible budget out of control;

    (IX) construction cost preparation of project cost, advisory bodies, such as the preparation of false documents, or calculate and overestimate their risk of project cost less, or complicity in false project cost;

    (J) violation of laws, regulations and rules under other circumstances.

    Relevant departments after the transfer process, it shall investigate and deal with, and within 6 months of receiving transfer address books will investigate and deal with cases notify the audit institutions.

    16th audit institutions shall report each year to the people's Government at the Government investment project findings, and in accordance with the laws, rules and regulations, and to inform the relevant Government Department or to the public audits of government investment projects.

    Publication of audit results audit institutions, according to law on guarding State secrets and commercial secrets of the auditees.

    17th to Shen meter unit in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, the audit authority shall, within the scope of their statutory functions and penalties of auditing decisions.

    Various parts of the level (including the units directly under) and lower level people's Governments have violated the budget act or any other acts that violate the regulations of the State financial revenue and expenditure, audit institutions take the following measures, should be distinguished:

    (A) ordered to pay should be turned over to the full;

    (B) is ordered to return the occupied State-owned assets;

    (C) ordered to refund the illegal income;

    (D) the order processed in accordance with the relevant provisions of the uniform accounting system of the State;

    (E) other measures.

    Was audit units has violation national provides of financial payments behavior of, audit organ should difference situation take Qian paragraph provides of processing measures, and can informed criticism, give warning; has illegal proceeds of, confiscated illegal proceeds, and at illegal proceeds 1 time times above 5 times times following of fine; no illegal proceeds of, can at 10,000 yuan above 50,000 yuan following of fine; on directly is responsible for of competent personnel and other directly responsibility personnel, can at 5000 Yuan above 20,000 yuan following of fine.

    Financial income and expenses, financial revenue and expenditure of the auditees in violation of State regulations, audit institution considers that the direct responsible person in charge and other direct liable persons shall be given administrative sanctions, should offer suggestions on what punishment, the audited unit or its parent bodies and surveillance organ shall promptly make a decision, and notify the results of audit organs suspected of a crime, transferred to judicial organs for criminal responsibility shall be investigated according to law.

    18th audit institutions involved in the audit of leading cadres should be accountable, accountability recommendations should be based on the relevant provisions of the relevant departments.

    19th Audit audit certificate issued by the decision, legally binding, the units concerned should comply.

    Audited units not complying with the deadlines and requirements the implementation of decisions of the audit, audit institutions should be ordered to perform; late is still not implemented, audit institutions may apply to the Court for enforcement and recommends that the relevant competent organs and entities directly responsible shall be disciplined in charge and other direct liable persons. 20th article was audit units violation related provides, refused to, and delay provides and government investment project audit matters about of information of, or provides of information not real, and not full of, or refused to, and hinder check of, by audit organ ordered corrected, can informed criticism, give warning; refused to corrected of, on was audit units can at 10,000 yuan above 50,000 yuan following of fine, on directly is responsible for of competent personnel and other directly responsibility personnel, can at 5000 Yuan above 20,000 yuan following of fine,

    Audit institutions deemed to dispose of, and recommendations to the competent bodies, disciplined Unit; a suspected crime, transferred to judicial organs for criminal responsibility shall be investigated according to law.

    21st article audit organ hired of professionals in implementation government investment project audit Shi, has illegal, and violations behavior of, audit organ should stop its bear of work, held default responsibility, and in accordance with national about provides be processing, and punishment; professionals to was audit units caused loss of, by hired the professionals of audit organ law bear compensation responsibility; audit organ compensation Hou, can to has deliberately or major fault behavior of professionals recovery; suspected crime of, transferred judicial organ law held criminal.

    22nd auditor, one of the following acts shall be disciplined; a suspected crime, transferred to judicial organs for criminal liability:

    (A) knowing that the audited unit or auditing matters without active avoidance of interest;

    (B) disclose State secrets or business secrets of the auditees;

    (C) bribe, bribery or accepting improper benefits that may affect the impartial performance of their duties;

    (D) conceal the auditee of violations of financial laws, regulations of the State;

    (E) abuse their powers, neglect their duties;

    (Vi) other acts in violation of laws, rules and regulations. 23rd audited the audit does not accept the decision made by the audit authority, may apply for administrative reconsideration or bring an administrative suit.

    However, the laws and administrative regulations should be made by the people's Governments at the corresponding level except for the ruling.

    24th article of the municipal auditing organs at all levels in the city's biggest investment group investment and construction of government investment project in accordance with these rules. 25th article of the rules take effect on March 1, 2011.

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