(Adopted at the 129th ordinary meeting of the Thirteenth People's Government of the Grand State, on 27 December 2010, by Decree No. 51 of 13 January 2011, on the implementation of 1 March 2011)

Article 1 provides for strengthening the audit supervision of government investment projects, regulating investment and improving investment effectiveness, in line with the relevant laws, regulations, such as the National People's Republic of China Audit Act, the National People's Republic of China Audit Law Enforcement Regulations.

Article 2

Article 3 of this approach refers to government investment projects that are central to government investment and government investment. Includes:

(i) All capital projects using financial budget funds, earmarked Government-building funds (funds), government debt financing.

(ii) Without the full use of financial resources, financial funds account for more than 50 per cent of total investment in the project or 50 per cent of total investment in the project, but the Government has projects to build project construction and operational control.

(iii) The use of social donation funds, international organizations, foreign Governments' assistance, loan funds or public-private investments, such as welfare instruments, sports tickets, and government-owned projects for project construction, operation of practical control.

(iv) Other government investment projects under laws, regulations and regulations.

Article IV Principally funded projects that are subject to audit supervision by municipal auditing bodies; sector, district-level and district-level projects that are leading to audit supervision by district, district- and district-level auditing bodies; contested auditing jurisdiction by municipal auditing authorities.

The municipal audit body may audit the project authorization area under its audit jurisdiction, the district-level municipal audit body, or projects within the jurisdiction of the auditor of the area of direct auditing, district-level and municipal audit bodies.

Article 5 Government investment project audits are subject to planned management.

The audit body shall, in accordance with laws, regulations, regulations and regulations, and the requirements of the current people's Government, the superior audit body, identify the annual audit priorities and incorporate the planned government investment projects into the annual audit project plan of the organ and plan the conduct of the audit.

The audit body shall inform the relevant authorities and construction units of the project within seven working days from the date of the annual audit project plan.

Article 6. The funds necessary for the auditing of government investment projects shall be included in the financial budget, which shall be guaranteed by the Government.

The municipal, district and district-level audit bodies should apply to the same-level financial authorities for the necessary hiring of expertise related to audit matters, in accordance with the actual needs of the Government's investment project audits. The financial authorities at the municipal, district and district levels should be integrated into the budget, based on local realities.

Article 7. The auditing of government investment projects by the auditor may involve personnel with expertise or skills related to audit matters.

The audit body should strengthen the oversight management of the staff employed and be responsible for the authenticity and legitimacy of the audit findings.

There are one of the following cases for professionals employed by the auditor:

(i) There is a relationship between the head of the audit cell and the relevant supervisors, the relationship between the rapist, the rapist relationship, the three-generation family and the close relationship;

(ii) Economic relations with the auditor or audit project;

(iii) Other stakes with the auditor or audit project may affect the results of the audit.

Relevant authorities, such as development reform, construction and finance, should assist, within their respective responsibilities, auditing oversight of government investment projects.

In developing, adapting annual project plans or building, managing implementation programmes, relevant authorities, such as development reform, construction, should inform the auditor of the scale and criteria for construction of project investments, annual investment arrangements and content-building, and budget estimates.

The financial authorities undertake financial evaluation of government investment projects, and at the end of the evaluation, the evaluation results should be accompanied by the auditor.

The audit bodies should establish information-sharing and collaborative mechanisms with relevant government investment project authorities. The content of information sharing and collaboration includes the exchange of information on the work of the Government's investment project audit to inform the salient issues identified in the Government's investment project audit work and major violations, violations, and the effectiveness of the audit findings.

Article 9. The auditor shall cooperate with the auditing of government investment projects by the auditing body, provide the necessary working conditions for the auditor, and provide information relevant to the Government investment projects in accordance with the prescribed deadlines and requests.

Article 10 units directly related to the construction, investigation, design, solicitation, inspection, construction, administration, procurement and supply of funds, shall not be denied, delayed, concealed, falsely reported and accountable for the authenticity, integrity of the information provided by the auditor, in accordance with the information required by the auditor and the Government investment projects:

(i) Project proposals, feasibility studies, environmental impact evaluation reports, preliminary design of general notes, initial design and budget estimates, adjustments in budget estimates, budgeting information, start-up work reports and approval documents for government departments;

(ii) An annual investment plan for construction projects to build a licence certificate such as approval of documentation, planning licences, construction permits;

(iii) To design, construction, custodial, procurement, advice, representation, removal of landlords, tender information and contract, text of the agreement;

(iv) Information such as design, construction map paper, construction programme, construction map review and design changes;

(v) Exclusive engineering receipt records, major structure receipt records, material test reports, equipment test reports and information on quality testing reports, engineering progress, measurement, on-site visas, engineering settlement;

(vi) Internal audit status and information on the internal control system, annual audit reports of social intermediary bodies;

(vii) Financial accounting statements, accounting books, accounting vouchers and other accounting information;

(viii) Quality of work receipt documents, preliminary inspection reports for the completion of the work, completion inspection reports, completion of the completion of the calculations and completion of the work financial accounts, delivery of the asset matrix, delivery of the asset details and delivery of the asset details;

(ix) Review of the approved financial accounts and statement of accounts for the completion of the work;

(x) Other information required by law, regulations and regulations.

Article 11. Auditing of government investment projects by the auditor shall exercise the following functions under the law:

(i) Requested that the audit cell provide information, assets, electronic data and computer information systems relevant to the audit of the Government investment projects;

(ii) Inspection of information, assets, electronic data and computer information systems relevant to the audit of government investment projects;

(iii) To investigate and obtain relevant documentation to relevant units and individuals on issues related to the audit of Government investment projects;

(iv) To consult the accounts of financial institutions with the approval of the Head of the National Audit Office at the district level;

(v) In cases where there is evidence that the auditor is stored on behalf of the individual, and with the approval of the main heads of the PAA, the auditor is searched for the deposit of the financial institution on behalf of the individual;

(vi) To put an end to the transfer, concealment, alteration, destruction of accounting vouchers, accounting books, financial accounting reports, etc. with respect to income and expenditure, financial income and expenditure information and transfers, concealed State-based violations;, where necessary, with the approval of the heads of auditing authorities at the district level, the storage of information and assets obtained in violation of national provisions; and the freezing of the relevant deposit requirements of financial institutions and the application to the People's Court;

(vii) To put an end to the ongoing violations by the auditor of the State's income and expenditure; to end the invalidity, and to notify the financial sector and the relevant authorities of the suspension of payments directly related to the payment of funds in violation of the State's provisions, as approved by the heads of the executive branch;

(viii) Other powers conferred by law, regulations and regulations.

When the audit body exercises its functions under the law, any unit or person may not refuse or block it.

Article 12. Implementation of the overall budget of the Government investment project or budget estimates, implementation of the annual budget and annual accounts, single engineering settlement, real, legitimate and effective performance of the project's completed business.

The contents of audit oversight include:

(i) Construction processes, scale-building, legitimacy and science;

(ii) Project proposals, feasibility studies, preliminary designs and estimates, environmental impact evaluation reports, approval of construction procedures, implementation, realness and legitimacy of adjustments, etc.;

(iii) The mobilization, use, management, availability and the realness, legitimacy of funding and management;

(iv) A project-building survey, design, construction, supervision, procurement, supplies, tender and engineering contracts, the authenticity and legitimacy of the process and its results;

(v) The conclusion, effectiveness, performance, change and transfer of contracts relating to construction projects, the authenticity and legitimacy of termination;

(vi) The authenticity and legitimacy of the construction of project equipment, the procurement, custody, and use of materials;

(vii) The realness and legitimacy of building project claims;

(viii) Building cost accounting, other financial and balance-of-payments accounts, authenticity, legitimacy and integrity of tax payments;

(ix) The synchronization and effectiveness of environmental protection facilities with the construction of major works;

(x) The authenticity and legitimacy of units such as survey, design, construction, construction and treasury, and the effectiveness of quality management of the works;

(xi) The settlement of engineering prices, the actual completion of investments, the authenticity, legitimacy and effectiveness of engineering price control;

(xii) Annual accounting statements for construction projects, statements for the completion of business accounts, authenticity, legitimacy and integrity of asset delivery;

(xiii) The authenticity, legitimacy and integrity of the process of completing the receipt, quality assessment, completion and delivery;

(xiv) Performance of construction projects, such as economic, efficiency and effectiveness;

(xv) Other matters requiring audit oversight under laws, regulations and regulations.

The auditor's audit of the current municipal government investment project can investigate the realness and legitimacy of the project funds for direct-related surveys, design, construction, generation, solicitation, inspection, construction, maintenance, administration, procurement and supplies.

The construction units of Government investment projects should be clear in solicitation documents and contracts, and audit findings from the auditing body should serve as a basis for the Government's investment project.

Article 14.

The audit body shall have an audit finding instrument within 90 working days from the date of submission of the relevant information by the construction unit. In exceptional cases, an extension of the audit period would be required, with the approval of the Auditor-General, to be extended as appropriate, for a maximum period not exceeding 60 working days.

Article 15. The auditing body found one of the following cases in the government investment project audit, which is the statutory terms of reference of other departments, should produce a letter of audit transfer, together with relevant information, to be transferred to the relevant sectors:

(i) In violation of the laws, regulations and regulations governing construction projects, such as planning, land, removal of land, tendering, government procurement and environmental protection;

(ii) Units such as survey, design, construction, generation, solicitation, advisory services, inspection, construction, treasury, procurement, supply and freight do not have the corresponding qualifications;

(iii) Adjustments to the proposed budget are not reported in accordance with the prescribed procedures;

(iv) Urgently adjusting construction standards or building scales;

(v) Design changes and on-site visas are not carried out in accordance with the prescribed procedures;

(vi) No effective implementation of the quality management of the work;

(vii) The procurement, custody, use of equipment and material is incomplete, resulting in serious losses being waste;

(viii) Because of the responsibility of the relevant units involved in the construction, the budget was severely miscontrolled;

(ix) The construction of false engineering price documents for institutions such as construction, counselling, or low-cost, high-cost intrusive engineering and collusion of overstatement works;

(x) Other circumstances that violate the provisions of laws, regulations and regulations.

Upon receipt of the transfer of documents by the relevant authorities, the investigation shall be conducted in accordance with the law and, within six months of receipt of the transfer, the investigation shall be communicated in writing to the auditor.

Article 16 should report annually to the same-ranking people on the results of the Government's investment project audit and, in accordance with the laws, regulations and regulations, inform the relevant branches of the Government or make public the results of the Government's investment project audit.

The auditing results were published by the audit body and should be conservative in accordance with the law of State secrets and commercial secrets of the auditor.

Article 17 provides for financial and financial and balance-of-payments violations by the author's units, and the auditing authority shall, within the statutory terms of reference, make audit decisions to deal with, and punish, financially.

The auditing body shall take the following measures in a different manner:

(i) The payment of the amount due to be paid;

(ii) Refund of seized State assets for a period of time;

(iii) Refund of proceeds of violations by the time limit;

(iv) To be responsible for processing in accordance with the relevant provisions of the national harmonized accounting system;

(v) Other treatment measures.

In violation of State-mandated financial and balance-of-payments, the auditing authority shall take differentiation measures and may communicate criticisms, warnings; in the event of a violation, confiscation of proceeds of the law and fine of more than five times the proceeds of the violation; in the absence of proceeds of an offence, a fine of more than 500,000 dollars may be imposed by the competent and other direct responsible personnel; a fine of more than 5,000 dollars for the direct responsible person.

The financial and income and expenditure of the auditor, in violation of the State's provisions, is considered by the auditor to be disposed of in accordance with the law by the competent and other direct responsible personnel directly responsible, should make recommendations for the disposition, be made by the auditor or its superior organs, the inspectorate shall take a decision in a timely manner and inform the auditor in writing of the results, and the transfer of criminal responsibility by the judiciary.

Article 18 The auditor's leadership on accountability in project audits should be addressed in the relevant sectors in accordance with the relevant provisions.

Article 19 Audits are legally binding and the relevant units should be implemented.

The auditing authority shall be responsible for the implementation of the audit decisions, which are not prescribed by the auditing unit and require the execution of the audit decisions, and the auditing authority may apply to the enforcement of the People's Court and recommend that the competent authority, the unit be disposed of by the competent and other direct responsible personnel directly responsible.

Article 20, in violation of the relevant provisions, rejects, delays the provision of information relating to the audit of government investment projects, or provides information that is unrealistic, incomplete or discouraged, vetted by an auditor, may inform criticism and give warning; rejects the correctness of any fine that the auditing unit may be liable to a fine of up to 50,000 dollars, and that the competent and other direct responsible personnel directly responsible may be liable to the extent that the auditor's recommendations are to be transferred to the competent organ concerned;

Article 21 Professionals employed by the auditor are in conflict with the Government's investment project audit, in which the audit body should cease its work, hold responsibility for default and deal with, punish, in accordance with the relevant provisions of the State; Professional staff are liable under the law by the auditing body of the Professional staff; and the auditor may, upon compensation from the audit body, be paid to professionals who have committed acts of wilful or significant negligence; and in the case of the alleged offence, transferred to the judiciary for criminal responsibility.

Article 22 contains one of the following acts by the auditor and shall be disposed of; the alleged offence is committed and the transfer of criminal responsibility to the judiciary by law:

(i) To know the interest of the auditor or the audit matter without the initiative to avoid;

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

(iii) Solid, bribeed or accepted the inappropriate interests that may affect fair performance;

(iv) Concluding violations of the laws, regulations and regulations of the State by the auditor;

(v) Abuse of authority andys of negligence;

(vi) Other violations of laws, regulations and regulations.

Article 23. The audit decisions of the auditing authority by the auditor may be applied by law for administrative review or administrative proceedings. However, the provisions of the law, administrative regulations should be the exception of the decisions of the current people's Government.

The audit of government investment projects for investment-building in major financial groups in the city is carried out in accordance with this approach by auditing at all levels of the city.

Article 25