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Changchun Municipal Government Investment Construction Project Auditing Supervision

Original Language Title: 长春市政府投资建设项目审计监督办法

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Auditing oversight of investment-building projects in the city of spring

(Summit No. 34th ordinary meeting of the Government of the People of the city of spring, 9 December 2010 to consider the adoption of Decree No. 19 of 10 December 2010 by the Government of the People's Republic of China, which came into force on 1 February 2011)

Article 1 provides for enhanced audit oversight of government investment-building projects, regulates government investment-building practices, enhances the efficiency of government investment-building and develops this approach in line with the relevant provisions of the laws, regulations and regulations, such as the National People's Republic of China Audit Act, the People's Republic of China Audit Act.

Article 2

(i) The full use of financial funds such as investment funds in the budget, earmarked funds for construction, government funds for borrowing debt financing;

(ii) Without the full use of financial funds, 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 project construction and operational control;

(iii) Other matters should be subject to audit oversight by law.

Article 3. The municipal audit body is the competent authority for the audit supervision of the Government's investment-building project and is responsible for the audit supervision of the Government's investment-building projects.

Districts (markets), regional audit bodies are responsible for audit oversight of investment construction projects at the level of government, in accordance with their statutory responsibilities.

Relevant sectors such as development and reform, finance, construction, planning, transport, land, environmental protection, tax, business and inspection should assist in the implementation of the government investment construction project audit oversight, in accordance with their respective responsibilities.

Article IV. The audit body shall, in accordance with the provisions of the laws, regulations, determine the priorities of the annual Government's investment-building project, prepare an annual audit project plan and organize implementation after approval by the Government of the current people.

Article 5. The auditing authority exercises independent audit oversight over government investment-building projects, in accordance with the authority and procedures established by the relevant law, without interference by other administrative bodies, social groups and individuals.

No unit or person may refuse, impede the auditing authority's auditing of government investment-building projects by law.

In the audit of Government investment-building projects, the auditing authority should be subject to auditing of income and expenditure related to investment-building projects by government investment-building projects, in accordance with the statutory audit procedure.

Article 7 provides for a large scale of investment and a long-term government investment-building project, with the consent of the current people's Government, an audit body can follow up on its full-time audit or conduct a phase-out audit, non-regular audit, dedicated audit or specific auditing.

Article 8. The auditing of government investment-building projects by the auditor may involve social audit bodies and persons with expertise in audit matters.

The audit body should enhance oversight management of the hiring institutions and personnel.

Article 9. The auditing authority and the audit body hire social audit bodies and persons with expertise related to audit matters, and the requirements for government investment-building projects to be included in the financial budget, which is guaranteed by the current Government.

Article 10 After the audit of Government investment-building projects, audit reports, audit decisions or audit transfers should be made as one of the basis for completion.

Article 11. The social auditing body employed by the auditor to audit the Government's investment-building project project construction audit report, which should be verified by the auditor. Upon verification, the audit of construction project construction costs by social audit agencies was problematic and the social audit body should modify or re-exploit the construction project engineering cost audit in accordance with the findings of the auditor.

Article 12 incorporates the annual plan's audit project and the auditing authority shall complete the audit within the specified time frame. The Government's investment construction projects are not subject to audit by the auditor, and the relevant sectors and units shall not be subject to the settlement and financial accounts.

Article 13 Government investment-building projects may not be allowed to require design units to expand investment scales and increase the proposed budget investments in construction standards in the form of contracts.

The Government's investment-building project design units should not be designed to expand investment scale, improve standards or violate contractual provisions.

Article XIV Government investment construction projects should be set out in the relevant contract: the work must be settled or completed by the auditing authority.

Project construction units that have been included in the Government's investment-building project audit plan should, prior to the absence of an audit report, pay the engineering value in the amount not exceeding 90 per cent of the contract price and the remaining savings should be closed after the audit of the auditing authority.

Article 15. The Government's investment construction project portfolios should be adjusted according to the results of the audit; the Government's investment-building projects are subject to the payment of their visa payments.

Article 16 pays the various tax fees due to the Government's investment-building projects and outstanding contributions, which should be collected by the auditing bodies.

Article 17 funds for transfer, intrusion and misappropriation, the audit body shall be responsible for the return of the period of time; for operating activities, it shall be seized simultaneously.

In violation of this approach, the Government's investment-building project construction unit has requested, in the form of a contract, the design unit to expand investment size and increase the proposed budget investments in construction standards, with the auditing authority imposing a fine of up to 5 per cent of the Government's investment-building project.

In violation of this approach, the Government's investment-building project design cell has been designed to expand the scale of investment, raise standards or violate contractual provisions, with a fine of 50 per cent of the design costs of the Government's investment-building project.

Article 20, in violation of this approach, provides that the auditing unit is not in line with the audit, rejects, delays in the provision of information, or obstructs the inspection, which is rectified by an auditor's order; rejects a fine of up to five thousand dollars, which may impose a fine of up to $20,000 for the direct responsible supervisors and other direct responsibilities, and that the audit body considers it to be disposed of, making recommendations to the competent authorities, units for the disposition; and constitute criminal liability.

Article 21, the recommendations made by the auditing body for treatment, punishment and the disposal of the competent and other direct responsible personnel directly responsible, shall be made in accordance with the law and shall inform the auditor in writing of the results.

Article 22, the social audit body employed by the auditor or persons with expertise related to audit matters, violates the relevant legal provisions in the Government's investment-building project audit and is responsible for default and transfer to the relevant sectors; and the transfer of criminal responsibility to the judiciary.

In the course of the Government's investment-building project audit supervision, the auditor's staff misused their functions, favoured private fraud, play a role in the administration of justice by law, and constituted criminal liability by law.

Article 24