Key Benefits:
(Summit No. 193 of 29 August 2003 at the 20th ordinary meeting of the Government of the People's Republic of Délejan, 11 August 2003) Article 1 provides for the development of this approach in the light of the relevant laws, regulations and regulations, such as the Republic of China's Audit Act, the Law on Auditing of the People's Republic of China and the National Construction Project Audit Scheme of the Southern Province. Article 2 build-up units in national construction projects within the city's administrative area, as well as in-household surveys, design, construction, supervision, procurement, supplies, etc., are directly related to national construction projects, and should be subject to audit oversight by the auditing authority in accordance with this approach. Article 3. National construction projects referred to in this approach include: (i) Projects of major sources of finance, earmarked funds established by the Government, funds for the harmonization of government borrowing funds, national debt funds, government-specific subsidies, or projects for investment-related subjects by the Government and its sectors; (ii) Public, public-private projects in the areas of land, municipal support, financing, which are legally granted preferential policies; (iii) Investment, construction, in addition to the financing and construction modalities set out in subparagraphs (i) and (ii) of this paragraph, and property rights are owned by all national focus infrastructure and social public works projects; (iv) Construction projects and technology rehabilitation projects for national entrepreneurship units, enterprise investment in the National Control Unit; (v) Accept, use social donations, including external or private donations and commissioning public-private projects administered by government departments; (vi) Other projects undertaken by the Government and the superior audit body. Article IV, the municipal, district, and district (market) auditing authority is the competent authority for national construction project audit supervision and conduct audit oversight under the jurisdiction of national construction projects. Sectors such as plans, finance, construction, transport, water, land, housing, environmental protection, tax and inspection should assist the auditor in implementing audit oversight of national construction projects within their respective responsibilities. The internal audit body of the construction unit and its competent authorities should strengthen internal audit oversight of the construction projects in this unit, the country in the system and the quality of its audit operations are subject to inspection and evaluation by the auditor in accordance with the law. Article 5. The auditing authority determines the audit jurisdiction in accordance with the financial, financial reporting or construction of project oversight management relationships. The city-focused national construction project is governed by the auditing authority of the municipal auditor. The superior audit body may audit down-level auditing authority under the authority of the national construction project under its jurisdiction or directly audit major construction projects within the jurisdiction of the subordinate auditor. The auditor shall not duplicate the audit of the same audit matter, except as provided for in article 12, paragraph 2. The law also provides for the provision. Article 6. The auditing oversight of national construction projects shall be carried out in accordance with the powers and procedures set out in the laws, regulations and this approach. Article 7. The audit body shall determine the annual audit focus and prepare the annual audit project plan, in accordance with the requirements of the law, regulations, regulations and the current Government of the people, the superior audit body. The annual audit project plan prepared by the audit body should clarify the total number of audit projects and the organization of audit organizations. Article 8. The audit body shall inform the relevant departments and construction units, such as plans, finance, construction, transport, in a timely manner of national construction projects that are included in the annual audit project plan. Article 9. National construction project management should reproduce the annual construction project plan to the auditing authority; the project-building authorities and construction units should be sent to the auditing authority by the time. Article 10 incorporates national construction projects in the annual audit project plan, which should be carried out by the auditing body or by the auditing body to organize the audits of social brokering institutions. The auditing body, in accordance with the auditing needs, may engage personnel with expertise in audit matters. The audit body organizes an audit of the social intermediary or engages persons with expertise related to audit matters, and should clarify the rights obligations of the person concerned and provide guidance, oversight and management. The audit body should be responsible for the authenticity and legitimacy of the results of the audit. Article 11. The auditing requirements for the organization of social brokering institutions and the hiring of professionals to conduct national construction project audits are addressed in the following ways: (i) Include the same-level financial budget and arrange specific funding; (ii) Resolves in the audit of nuclear reductions. Article 12. National construction projects that have not been incorporated into the annual audit project plan are subject to an audit by a construction unit or its competent authorities to organize an internal audit body in accordance with this approach or by entrusting a social brokering agency. National construction projects reflecting violations and major disciplinary violations are reflected in the internal audit bodies of the construction units or their authorities, and in the Social Intermediation Agency's audit, the audit body may re-examine the audit. Article 13 is mandated to carry out an audit of national construction projects and should have the corresponding statutory and sound internal management system and good social credibility. Article XIV incorporates national construction projects in the annual audit project plan, which should inform the auditor within three months of the project's initial receipt. No final settlement of the construction price and the completion of the receipt process shall be required without the completion of the completion of the contract. Article 15. The auditing authority shall prepare, within one month of the date of receipt of the notice of the construction unit requesting the audit, the audit implementation programme, in accordance with the audit organization methodology established in the annual audit project plan, form the audit team, and communicate the audit letter to the auditing unit within three days prior to the implementation of the audit. The audit approach includes tracking audits, phased audits, non-regular audits or audit surveys. The auditing was organized by the audit body and its audit implementation programme was developed by the commissioned audit body. Article 16 conducts an audit of the scope of national construction projects under article 3 of this methodology, including: (i) The authenticity, legitimacy and legitimacy of the construction process, the mobilization of funds and the removal of landlords; (ii) The authenticity and legitimacy of funding availability, management and use; (iii) The legitimacy of tendering procedures and their results, as well as the validity and validity of engineering contracts, the legitimacy of the roll-outs; (iv) The conclusion, effectiveness, performance, change and transfer of contracts relating to national construction projects, the authenticity and legitimacy of termination; (v) Approval, implementation, real and legitimacy of the proposed budget; (vi) The authenticity and legitimacy of construction costs; (vii) Reality, legitimacy and effectiveness of engineering price control in respect of the settlement and actual completion of investments; (viii) The authenticity and legitimacy of the delivery of assets by the project; (ix) The authenticity and legitimacy of the project's investments; (x) The authenticity and legitimacy of fees, tax payments and other financial and budgetary matters relating to the project; (xi) The authenticity of the project performance evaluation; (xii) Other matters requiring audit oversight under laws, regulations and regulations. Article 17 The auditor shall, after receipt of the letter of audit, cooperate actively and provide the auditor with the required office space for the audit to provide the audit body with the necessary office space for the performance of the audit, request the auditing information relating to the audit project and make commitments to its authenticity, integrity and integrity, without denying and impeding the performance of the functions of the auditor in accordance with the prescribed deadlines and requirements. An audit by an auditor shall be completed within three months; a large project or other exceptional circumstances may extend an audit period of an appropriate duration for a maximum period not exceeding four months, and, in a timely manner, shall be communicated to the audit unit. After the audit by the auditing body, the audit reports should be issued and the observations of the auditing unit should be sought in writing; the auditor shall submit written observations within 10 days of the receipt of the audit report, whichever has not been raised after the date of the receipt of the audit report, shall be considered unobjectionable and shall be noted by the auditor. The audit was challenged by the auditor by the auditor and the auditing authority should make further studies, verifications, revisions to the audit reports or statements that were not adopted. Article 20 provides for improvement recommendations by the auditing body, which should be made by an audit opinion, and for financial, financial and balance-of-payments violations of the State's provisions, the audit decision should be produced in accordance with the law. Article 21, the audit opinion, the audit decision, which is legally binding, shall be followed by the relevant units. The audit reports from the audit opinion, the audit decision and the post-reviewed social intermediary agencies should be used as the basis for the completion of the investment project and the transfer of State assets. The second article, which should be sent within 90 days of the date of the audit opinion and the audit decision, shall be aware of the adoption of the audit opinion by the auditor and oversee the implementation of the audit decisions. The auditor has not implemented the audit decisions within the prescribed time period, and the auditing authority should be responsible for their implementation or be brought to the relevant authorities to assist in their implementation; it is still not implemented to apply for the enforcement of the People's Court. Article 23. The audit body shall report annually to the same-ranking people on the results of the national construction project audit and, in accordance with the laws, regulations, regulations and regulations, inform the relevant authorities of the Government or make the results of the national construction project audit. Article 24 Auditing of nuclear reductions funds, in accordance with the following provisions: (i) The direct investment portion of the financial fund, which is paid in full to the Principality of Finance; no appropriations have been made to stop the allocation. (ii) The direct investment component of non-financial funds, which was paid at 5 per cent of the nuclear reductions - 10 per cent of the total financial vested households; and the construction unit has confirmed the payment of the engineering price as recognized in national construction projects, with its nuclear reductions being paid in full. Article 25 (i) In violation of the laws, regulations and regulations governing construction projects such as planning, land, evictions, tendering and environmental protection; (ii) Units such as survey, design, construction, construction and treasury are not eligible accordingly; (iii) No effective implementation of the quality management of the work; (iv) Other violations and disciplinary acts to be dealt with by the competent authorities. Article 26 provides for national construction projects that are included in the annual audit project plan (excluding a project to be reviewed) and construction units have been self-accounted for without audit, and the auditor may communicate or publish the relevant information and, in accordance with the law, the relevant units and the relevant responsibilities. Article 27, which is not in line with the audit, rejects or delays in the provision of information relating to audit matters or rejects, impedes inspections, shall be dealt with by the auditor in accordance with article 41 of the Law on Auditing of the People's Republic of China and subject to a focus in the report on the results of the audit. Article twenty-eighth auditor is one of the following acts and should be subject to administrative disposal; constitutes an offence and criminal liability under the law: (i) To know the interest of the auditor or the audit matter and not to apply for the avoidance; (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 committed by the audited units; (v) There are other provocative acts of private fraud, negligence. Article 29 of the Social Intermediation Agency, in implementing the national construction project audit, violates the relevant provisions of the Zangi Social Intermediation Institution Management Scheme, which should suspend its audit mandate and bring the relevant departments to justice. Article 33 Professionals employed by the audit body are subject to article 28 of this approach in the conduct of national construction projects audits, which should be dismissed by the auditing body and addressed by law; and constitute criminal liability by law. Article 31 provides recognition and incentives for sectors, institutions and personnel at all levels that have made a significant contribution to the national construction project audit. Article 32, in the opinion of the auditor, violates its legitimate rights and interests by applying for administrative review by law to the superior audit body or to the Government of the people at the current level, and in the absence of administrative review decisions, administrative proceedings may be instituted in accordance with the law. Article 33 of this approach is implemented effective 1 October 2003. |
