(2nd of February 12, 2003, Guizhou Provincial Executive meeting April 19, 2003, Guizhou Provincial people's Government announced, 65th) first in order to strengthen the national audit of construction project supervision, to ensure the safe, rational and effective use of funds, improve investment efficiency.
According to the People's Republic of China Audit Act and related laws and regulations, combined with the facts of the province, these measures are formulated.
Second nation-building projects in these measures refers to state-owned or State-owned assets investment property financing (that is controlled or dominated) construction projects.
Article audit institutions are responsible for the audit of the construction project monitoring and implementation.
Relevant departments of the people's Governments above the county level, as well as financial institutions, project authorities, shall, within their respective mandates, assist the audit institution to do an audit of construction project supervision.
Fourth article audit organ according to national construction project of financial financial membership relationship or State-owned assets supervision management relationship, determine audit jurisdiction range: (a) a a investment subject of national construction project, by on investment subject has audit jurisdiction right of audit organ is responsible for audit; (ii) two a or two a above investment subject of national construction project, by on investment proportion big or has control right of investment subject has audit jurisdiction right of audit organ is responsible for audit.
On audit jurisdiction is unclear or controversial construction project by the disputing parties on a common level audit authorities or provincial audit institutions to establish their jurisdiction. 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 State-building project.
Same audit matters generally may not repeat audits.
Implementation project legal person responsibility system of nation-building project, ownership and legal jurisdiction of the jurisdiction. Article fifth audit institutions when the State construction project auditing, should determine the project legal person (including construction) for the audited units.
If necessary, in accordance with the statutory audit procedures for investigation, design, construction, supervision, purchasing, supply units and the construction of national audit supervision of financial revenues and expenditures related to the project.
The sixth audit institutions should be nation-building project budget (budget) or the final accounts of the authenticity, lawfulness, effectiveness of supervision through auditing, and according to the specific circumstances of the project of nation-building in accordance with the relevant provisions of the State Audit the content and focus.
Seventh audit institutions as needed, special construction fund raising, management and usage and important matters related to the special audit of the project of nation-building or special audit investigation. The eighth State-building project completion final accounts audit system should be made.
State key construction project completion final accounts audit must be completed before the final acceptance. Nineth nation-building project entity shall, without delay after the completion of the project to the audit authority to draw the final accounts audit; project legal person of State key construction projects should be according to the construction plans prior to the audit authority for the final accounts audit.
Project legal person to draw the final accounts audit, should compile project completion final accounts and its complete set of related information.
Tenth the financial funds at the disposal of the State construction projects, project legal person should in the finance sector the State-building after project completion and review of the financial accounts within 30th application completion final accounts audit.
11th national construction project Corporation and its departments have internal audit bodies, internal audit system should be established in accordance with the relevant provisions of the State. 12th audit institutions receive project brought to completion final accounts audit by corporate applications, for information to meet the requirements of, in principle, included in the annual audit plan. Audit of the annual audit plan should clearly finish time.
Could not be arranged in the annual audit plan audit of construction project, the audit authority shall inform the project legal person or project authorities, necessary social audit commissioned by the audit institutions through tenders in accordance with the approach to audit commissioned the social costs of auditing organization audits from project costs were charged.
Auditing organs of social auditing organizations and project authorities to supervise the internal audit audit of quality of service.
13th in nation-building project in the audit process, and State construction projects relating to the construction, survey, design, construction, supervision and other units, audit institutions served evidence material to check drafts, shall organize checks and delivery within 10 working days from the date the written feedback auditing body fails to feedback as a no objection.
14th organs in accordance with the audit opinion of the audit and audit decisions should seriously implement the auditees; Audit audit recommendations to the authorities, the departments concerned should be dealt with according to law in a timely manner, audit bodies and notify the processing result.
15th audit institutions could audit results to the relevant Government Department or project authorities informed, significant audit matters should report to the people's Governments at the corresponding level.
16th audit institutions in the audit process of nation-building project, you can use the results of the work of the specialized agencies as needed.
17th State construction projects after the completion of project legal person does not, within the prescribed period the audit authority for the final accounts audit by the auditing authorities ordered to rectify; fails to change, given a warning and a fine less than 1000 Yuan and 30,000 yuan.
18th audit authorities audited unit or individual in violation of State regulations of acts such as fiscal, financial revenue and expenditure, shall be dealt with according to law, punishment or suggestions to relevant departments.
19th social audit organizations or project authorities issued by the internal audit Agency's findings of misrepresentation of the nation-building project, audit institutions shall, in accordance with the audit program to audit a nation-building project.
20th audit institutions and their functionaries, malpractice, negligence, does not constitute a crime, administrative sanctions according to law.
21st article this way come into force on July 1, 2003.