Key Benefits:
(Summit No. 65 of 19 April 2003 of the People's Government of Honduran Province) Article 1, in order to enhance audit oversight of national construction projects, ensures the safety, reasonable and effective use of funds and enhance investment effectiveness. This approach is developed in line with the National People's Republic of China Audit Act and relevant laws, regulations and regulations. Article 2, which refers to national construction projects that are owned by national asset investment or by State asset financing (i.e., the Control Unit or the dominant position). Article 3 is responsible for auditing and organizing implementation of national construction projects. The relevant departments and financial institutions, project authorities at the district level should, within their respective responsibilities, assist auditing agencies in the conduct of audit oversight of national construction projects. Article IV defines audit jurisdiction in accordance with the financial reporting of national construction projects or the management of State assets: (i) A national construction project of an investment subject, which is subject to audit by an audit body with audit jurisdiction over the subject of investment; (ii) Two or more national construction projects are conducted by auditing bodies with auditing the proportion of investments or the subject of control. There is no clear or controversial national construction project for the audit jurisdiction established by the pre-level auditing body or by provincial auditing authorities. The superior audit body may audit down-level auditing authority under the authority of the national construction project under its jurisdiction or directly audit national construction projects within the jurisdiction of the lower auditor. The same audit matter should not be repeated. National construction projects that are responsible for the implementation of the project are consistent with the audit jurisdiction of project legal persons. The auditor's audit of national construction projects should identify project legal persons (including construction units) as an auditor. Where necessary, an audit of income and expenditure relating to national construction projects can be conducted in accordance with the statutory audit procedures. Article 6. The auditing authority shall perform audit oversight of the authentic, legal and effectiveness of the national construction project budget (estimated budget) or of the completion of the works, and determine the audit content and priorities in accordance with the relevant national provisions in accordance with the specific circumstances of the national construction project. Article 7. The auditing authority conducts a dedicated audit or a specific audit of the mobilization, management and use of funds earmarked for construction projects, as required. Article 8. National construction projects should be implemented in a completed accounting system. The national priority-building project must be completed by the completion of the completion of the completion of the completion of the inspection. The project legal persons of the National Construction Project shall, after completion of the construction work, be brought to the auditor in a timely manner for the completion of the completion of the completion of the audit; the project legal persons of the National Focus Construction Project shall apply to the auditor in advance of the construction plan. Project legal persons are brought to the completion of the completion of the completion of the audit and should produce information on the completion of the project and its integrity. Article 10. Country-building projects for financial funding arrangements shall apply for the completion of the completion of the completion of the work of the project by the financial sector within 30 days of the completion of the financial accounts review. Article 11. Project legal persons and their authorities have internal audit bodies and should establish internal audit systems in accordance with the relevant national provisions. Article 12. After having received a request from the auditor for the completion of the completion of the completion of the completion of the completion of the completion of the audit, the audit body is in principle included in the annual audit project plan. The annual audit project plan should clarify the time to complete the audit. National construction projects that fail to organize audits in the annual audit project plan should be communicated by the auditor to project legal persons or project authorities, and, if necessary, by the auditor through the solicitation, to commission the audit of the social audit organization in accordance with this approach; and the costs of commissioning the audits of the social audit organization are charged from project costs. The audit body oversees the quality of the audit operations of the internal audit bodies of the Social Audit Organization and project authorities. In the course of the national construction project audit, units related to national construction projects, surveys, design, construction, etc., collate the audited material delivered by the auditing authority, should be organized in a timely manner and, within 10 working days of the date of arrival, written feedback from the audit body was considered unobjectionable. Article 14. Auditing and auditing decisions made by the auditing body under the law shall be carried out seriously by the auditing units; audit recommendations made by the auditing body shall be dealt with in a timely manner by law and will inform the auditor in writing of the results. Article 15. The auditing body may communicate to the relevant government departments or project authorities on the findings of the audit, and significant audit matters should be reported to the current people's Government. Article 16 allows the auditor to use the results of the work of the specialized agencies in accordance with the need for the audit of national construction projects. After the completion of the national construction project in Article 17, the project legal person did not apply for the completion of the completion of the audit to the auditor within a specified period of time, with the responsibility of the auditor to order the change of the duration of the period; was delayed, warnings could be given to the amount of up to 3,000 dollars. Article 18 The auditing body found that the auditor or individual had financial, financial and income violations of the State's provisions and should be treated, punished or recommended to the relevant authorities in accordance with the law. The results of the audit of national construction projects carried out by a social audit organization or an internal audit body of the project authority should be validated, and the auditing authority should conduct an audit of national construction projects in accordance with the audit procedure. Article 20 abuses by the auditor and its staff, provocative fraud, negligence, are not yet an offence and is subject to administrative disposition by law. Article 21, this approach has been implemented effective 1 July 2003. |
