(On August 11, 2003 Hangzhou City Government 20th times Executive Conference considered through on August 29, 2003 Hangzhou City Government makes 193th, announced) first article for strengthening on national construction project of audit supervision, improve investment benefits, specification construction behavior, according to People's Republic of China audit method, and People's Republic of China audit method implementation Ordinance and Zhejiang Province national construction project audit approach, about legal, and regulations, and regulations provides, combined this city actual, developed this approach.
Article in nation-building projects within the administrative area of the city construction and surveying, designing, construction, supervision, purchasing, supply unit and State construction projects directly related to the financial revenue and expenditure, shall, in accordance with the way the auditing departments audit and supervision. Third article this approach by said national construction project including: (a) to financial, and Government established of special funds, and Government unified borrowing of funds, and bonds funds, and Government special grants funds, for main sources of project, or to Government and sector for investment subject of project; (ii) Government in land, and municipal supporting, and financing, aspects law give offers policy of public, and public project; (three) to this paragraph subsection (a) items, and subsection (ii) items by column of funding and construction way yiwai of form for investment, and construction,
Property owned by the State of major infrastructure and public works projects, (iv) the construction project of State-owned enterprises, State-owned enterprise investment and technological transformation project; (v) accept, the use of public donations, including foreign-funded or private donations and to entrust the management of government departments to implement public welfare project (vi) Government and the superior audit institution to undertake other projects.
Fourth municipal, district and County (City) audit institution is a State construction project auditing and supervision of the competent authority, in accordance with the jurisdiction of the State construction project auditing supervision.
Planning, finance, construction, transportation, water, land, housing, environmental protection, taxation, supervision departments, shall, within their respective mandates to assist the audit organs of State construction project auditing and supervision.
Construction unit and the internal audit departments of institutions should be strengthened on the unit, nation-building project of the system of internal audit, audit quality audit institutions shall be subject to inspection and evaluation.
Fifth audit institutions on the basis of construction project investment finance or construction project supervision and management, financial affiliation relationship determines audit jurisdiction.
Key national construction projects of the city by the municipal jurisdiction of audit institutions.
Superior audit institution can be within the jurisdiction of State construction projects authorized audit of audit institutions at lower levels, can also audit audit organs at lower levels within the jurisdiction of a major construction project. Shall not repeat Audit audit institutions the same audit matters, except in the cases specified in paragraph II of this article 12th.
Otherwise provided for by laws and regulations, from its provisions.
Sixth audit institutions the State construction project auditing and supervision, shall, in accordance with the laws, rules and regulations and the terms of reference and procedures as provided herein. Seventh national audit of construction project program management.
Audit institutions shall, together with the planning, finance and other relevant departments according to the law, regulations and rules and the request of the Government, an audit institution superior to determine annual audit work focuses on, the preparation of annual audit plan.
Annual audit plan prepared by the audit institutions, should know that the total audit and audit organizations.
Eighth audit institutions should be included in the annual audit plan of the nation-building project inform plans, financial, construction, transportation, and other relevant departments and units.
Nineth annual construction projects of the State-building project management should be copied to the audit plans; project authority and the construction unit shall quarterly CC audit institutions on the implementation of the project.
The tenth national construction projects included in the annual audit plan, audit organs should take the Audit audit audit institutions or organization of intermediary auditing implementation.
Audit authorities according to the audit work needed, you can hire personnel with relevant expertise and audit matters involved in the audit.
Intermediary Audit audit institutions organization or employment related expertise of staff involved in the audit and audit matters, should make clear the rights and obligations of the persons concerned, and the direction, supervision and management.
Audit institution should be responsible for the authenticity and legality of the audit results.
11th audit institutions organization of intermediary agencies and hire requirements for professionals auditing of national construction project, according to the following ways: (a) included in the budget at the same level, arrange special funds; (b) in the reduced amount of audit arrangements.
12th national construction projects that are not included in the annual audit plan, construction units or by its competent authorities in accordance with these measures organization internal audit or entrust the social intermediary organizations to conduct an audit and the audit report thereon shall be submitted to the audit institution.
For construction entity or its Department of internal auditing bodies, social agency audit reflected in the illegal construction projects and major disciplinary violations, breaches of national audit authorities may audit the project again.
13th entrusted to the State construction project auditing of social intermediary organizations, shall have the corresponding statutory audit project qualifications and sound internal management system, as well as a good social reputation.
The 14th national construction projects included in the annual audit plan, the construction unit shall within 3 months after the end of preliminary acceptance of the project audit institutions to submit relevant information on the budget of the project.
Without the final accounts audit, final settlement price is not for and acceptance procedures.
15th of the organ shall, upon receiving the employer requested the Board of Auditors within 1 month from the date of notification, in accordance with the annual audit plan identified audit organization, preparing audit implementation, audit, audit team composed, and 3rd before the implementation of audit, audit notice served to the auditees.
Audit audit trail includes stages audits, unscheduled audits or audit investigation.
Audit auditing organization social intermediaries, its audit plan audit organs by a delegate. 16th article audit organ in accordance with this approach third article provides of national construction project range implementation audit, main content including: (a) construction program, and construction funds raised, and land demolition, early work of authenticity, and rationality and legitimacy; (ii) funds in place, and management and using situation of authenticity and legitimacy; (three) enrollment bid program and results of legitimacy, and engineering contracting, and employer of legitimacy and effectiveness; (four) and national construction project about contract of made, and effectiveness, and perform, and change and transfer, and
Terminated of authenticity and legitimacy; (five) estimates approval, and implementation, and adjustment of authenticity and legitimacy; (six) construction cost of authenticity and legitimacy; (seven) engineering price settlement and actual completed investment of authenticity, and legitimacy and the engineering cost control of effectiveness; (eight) project delivered using assets of authenticity, and legitimacy; (nine) project not finished engineering investment of authenticity, and legitimacy; (ten) and project about of charges, and tax meter paid and the other financial payments matters of authenticity, and legitimacy;
(11) the authenticity of the performance evaluation of construction project (12) stipulated by laws, rules and regulations need to audit matters.
17th after receiving notice of audit, auditees shall actively cooperate with audit institutions need to provide audit offices and other work conditions, in accordance with the terms and requirements to provide audit information related to the project, and on the authenticity, integrity, commitment, and may not refuse or obstruct auditors perform their duties according to law.
18th audit institutions organization shall, within 3 months of completion of the audit, large projects or have other special circumstances may be appropriate to extend the auditing period, but shall not be longer than 4 months, and will be extended in a timely manner on the grounds of inform auditees.
19th after the audit organs shall perform the audit, should issue an auditor's report, and seek the views of the audited unit in writing; the auditees shall from the date of receipt of the audit reports to submit written observations within the 10th, fails proposed, regarded as no objection, and to be noted by the Auditors.
Auditees objected to the audit report, audit institutions should further research, verification, inadmissible to modified audit reports or notes.
20th audit institutions to make recommendations for improvement of the auditees shall issue audit opinions; finance, financial revenue and expenditure in violation of State regulations, and penalties need to be made in accordance with law, shall make a written decision on audit.
21st audit opinion of the audit authority, the audit decision, legally binding, the units concerned should comply.
Relevant departments should audit opinions, the audit decision and approval of social audit reports issued by the Agency as an investment project final financial accounts and the basis for the transfer of State-owned assets. 22nd auditing authority shall audit and audit decisions within 90 days from the date of service, understanding the auditees to the acceptance of the audit opinion, supervision and inspection of implementation of auditing decisions.
Auditee does not perform audits within the time stipulated in the decision, the audit authority shall order the execution or the attention of the relevant authorities to assist in the implementation still does, apply to a people's Court for compulsory execution.
23rd audit institutions shall report each year to the people's Government at the audit results of the project of nation-building, and in accordance with the laws, rules and regulations, to inform the relevant Government Department or to the public construction project audit results.
24th reduced funds of Auditors, in accordance with the following provisions: (a) direct investment funds, paid in full of their reduced financial account; not funding, stopped funding.
(Ii) non-financial direct investment section, 5%-10% turned to the financial account of the reduced amount; construction unit in the nation-building project in the confirmed price is paid, paid in full of their reduced financial account.
25th article audit organ in audit national construction project in the found following situation of, should informed about competent sector be survey: (a) violation planning, and land, and levy moved, and tender bid, and environmental protection, construction project management legal, and regulations of; (ii) survey, and design, and construction, and construction, and supervision, units not has corresponding qualification of; (three) not effective implementation engineering quality management of; (four) other should by about competent sector processing of illegal, and disciplinary behavior.
26th national construction projects included in the annual audit plan (excluding the inspection review of the project), the unit without the unauthorized accounts of the handling of the audit, audit authorities can inform or announce the situation and relevant units according to law and those responsible be given the appropriate treatment.
27th auditees did not cooperate with the audit, rejection or delay in providing information relevant to the audit-related matters, or refuses or obstructs the inspections, the audit authority shall, in accordance with the People's Republic of China Law on auditing the 41st article to deal with, and be focused on disclosure in the audit report. 28th article audit organ audit personnel has following behavior one of of, should give administrative sanctions; constitute crime of, law held criminal: (a) knows and was audit units or audit matters has interest relationship and not active application avoided of; (ii) leaked national secret or was audit units commercial secret of; (three) bribes, and bribery or accept may effect just implementation positions of improper interests of; (four) hide was audit units financial aspects illegal disciplinary behavior of; (five) has other engages in, and
Acts of negligence.
29th social intermediary organizations in the implementation of the State construction project auditing in Zhejiang Province, in violation of the relevant provisions of the social intermediary organizations management approach, the audit authority shall suspend its audit mandate, and drew attention to relevant departments according to law.
30th audit institutions to hire professionals auditing of national construction project this article 28th, audit organs should be fired and be dealt with according to law constitutes a crime, criminal responsibility shall be investigated according to law.
The 31st people's Governments at various levels have made outstanding contributions to nation-building project audits of departments, agencies and personnel, in accordance with the relevant provisions of the recognition and rewards.
Article 32nd auditees that audit authorities violations of their legitimate rights and interests of the specific administrative act may have higher audit organs or the level shall apply for administrative reconsideration, administrative review decision, you can file an administrative lawsuit in accordance with law.
The 33rd article of the rules take effect on October 1, 2003.