Changchun Municipal Government investment construction project auditing supervision (December 9, 2010 Changchun Municipal People's Government at the 34th Executive meeting on December 10, 2010 19th Changchun City people's Government promulgated as of February 1, 2011) first in order to strengthen the auditing of government investment construction projects, government investment in building behavior, improve the efficiency of government investment construction, according to the People's Republic of China audit law and the People's Republic of China regulations on implementation of the audit law and other laws and regulations of the relevant provisions, combined with the practical,
These measures are formulated.
Second Government-invested construction projects in these measures include government investment and government investment of construction project:
(A) all use of investment funds in the budget, special construction funds, government borrowing debt financing capital and other financial resources;
(B) the underutilization of funds, share of funds in projects with a total investment of more than 50%, or 50% per cent of total investment, but the Government has actual control of the construction and operation of the project;
(C) shall accept auditing supervision.
Third municipal audit institution is the Government investment construction project auditing and supervision of the competent authority, responsible for the level of government investment construction project supervision.
Counties (cities), the statutory responsibilities for the audit authorities, responsible for the level of government investment construction project supervision.
Development and reform, finance, construction, planning, transportation, water resources, land, environmental protection, tax, business, surveillance, and other relevant departments shall, in accordance with their respective responsibilities, to assist in auditing of government investment construction project related work.
The fourth audit institutions shall, in accordance with provisions of laws and regulations, in accordance with the requirements of the people's Governments at the corresponding level and superior audit institution, annual audit work focused on government investment construction projects, prepare the annual audit plan and reported to the people's Governments at the corresponding level for approval and implementation.
Article fifth audit terms of reference and procedures of the authorities in accordance with the relevant provisions of the law, the independent exercise of its power of supervision through auditing of government investment construction projects not subject to interference by any administrative organ, public organization or individual.
No unit or individual may refuse or obstruct the audit organs in accordance with the auditing of government investment projects.
The sixth audit of audit institutions on government investment construction projects, should be audited on government investment construction project construction units, if necessary, in accordance with legal procedures for investigation, design, construction, supervision, purchasing, supply and other units and financial revenues and expenditures related to the Government-invested construction projects supervision through auditing.
Article seventh for large scale of investment, long construction period of government investment construction projects, agreed by the the people's Governments at the corresponding level, audit institutions should be left to the whole process tracking audit can also stage audits, unscheduled audits, special audits or special audit investigation.
Eighth audit institutions shall audit the Government-invested construction projects, can employ social auditing organizations and with relevant expertise of staff to audit and audit matters.
Audit institutions shall strengthen the supervision and management of the employing agencies and staff.
Nineth audit authority and audit authority to employ social auditing agencies and personnel with relevant expertise and audit matters, government investment construction project audit requirements, included in the budget, be guaranteed by the Government.
Tenth audit institutions on government investment construction project implementation subsequent to the audit, shall issue a written decision on the audit report, audit or audit transfer address book, audited the audit report should be as one of the final accounting basis. 11th audit institutions employ social agency audit of construction project investment construction project cost audit report issued, auditing organs should be verified.
On checking, social auditing problems in construction project cost audit report issued by the social audit institutions should be based on the results of verification by audit bodies modified or new construction project cost audit reports issued. 12th into the annual planning of audit projects audit institution should complete in the time allotted.
Government-invested construction projects not audited of audit institutions, relevant departments and units may handle the settlement of projects and financial accounts.
The 13th Government-invested construction projects construction, are not allowed to contract requirements and design unit to expand investment scale and improving construction standards to increase budget investment.
Government-invested construction projects and design units are not allowed to enlarge the scale of investment, improve construction standards, or breach of contract design.
The 14th Government-invested construction projects should be specified in the relevant contract: must have an engineering audit by the audit authority to complete before they can apply for settlement or final accounting.
Project that has been included in the audit plan for Government-invested construction projects construction, does not issue an auditor's report, shall not exceed the contract price 90% price is paid, reserved with the price paid should be closed upon completion of the audit by audit bodies.
15th Government-invested construction projects in the closing meters of less project should be adjusted according to audit results; Government investment construction project owner has a visa pay project, audit institutions should be based on the audit results to be collected.
16th the Government-invested construction projects should be included, should not include payment of various taxes and fees, audit institutions should oblige fill gauge, to pay, within the statutory period, should be seized.
17th to transfer and embezzle funds, audit institutions should be ordered to return; for business activities, which should include collection of the proceeds.
18th article violates these rules, Government-invested construction projects employer without authorization, in the form of contracts designed to expand investment scale and improving construction standards to increase budget for investment, by the audit institutions on government investment construction project owner fined over investment component 5%.
19th article violates these rules, Government-invested construction projects and design units allowed to enlarge the scale of investment, improve construction standards, or breach of contract design, by the audit authority for Government-invested construction projects and design unit of the design fee penalty of 50%.
20th article violation this approach provides, on was audit units not tie audit, refused to, and delay provides information, or hinder check of, by audit organ ordered corrected; refused to corrected of, can at 50,000 yuan following fine, on directly is responsible for of competent personnel and other directly responsibility personnel, can at 20,000 yuan following fine, audit organ think should give disposition of, to about competent organ, and units proposed give disposition of recommends; constitute crime of, law held criminal.
21st audit institutions proposed by the auditees and penalties, as well as directly responsible for the competent personnel and other persons to give suggestions on what punishment, the authorities, the unit shall promptly make a decision, and notify the results of audit organs.
22nd social auditors employed by the audit institutions or staff-related expertise and audit matters in the audit of Government-invested construction projects violated related laws and regulations, undertaken by the auditing body to cease its work, accountability for breach of contract, and transferred to the relevant Department; a suspected crime, transferred to judicial organs for criminal prosecution.
23rd staff of audit institutions on government investment construction project auditing process, abuse of power, deception, negligence, shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law. 24th article this way come into force February 1, 2011.