Municipal People's Government decided to "Lanzhou City National Investment Audit and Oversight Measures" be amended as follows:
First, the Article 11, second paragraph was revised to "construction project construction unit should be invested by the government in the project subject to the availability of audit criteria apply to the timely submission of audit audit Institutions audit institutions of social intermediary organizations to audit, audit content entrusted social intermediary organizations shall, in accordance with the provisions of the audit to entrust audit authority and submit the audit results.. | when ||
social intermediary organizations have found significant violations and discipline, violations in the construction project audit, the audit authority shall promptly report to the commission. "
Second, Article 26 was revised to" audit institutions through a public bidding to determine the social intermediary organizations involved in the construction project audit, the cost of purchasing audit services was included in the budget. fees paid in strict accordance with the determined public tender contract to take charge of the service standards. "
this decision effect from the date of publication.
"Lanzhou City National Investment Audit and Oversight Measures" according to this decision be amended accordingly and re-promulgated.
Lanzhou City National Investment Audit and Oversight Measures
(2004 Nian 1 Yue. 11 Lanzhou Municipal People's Government first announced Decree, according to "Lanzhou Municipal people's Government decision to amend <Lanzhou City national Investment audit and oversight Measures> the" April 14, 2016 Municipal 136th executive meeting of the amendment)
order to strengthen the national audit and supervision of construction projects, and improve investment efficiency, ensure construction fund real, legitimate, effective use, according to "People's Republic of China regulations for the implementation audit law" and relevant laws and regulations and relevant state regulations, combined with the City actual development of this approach.
Second approach applies to national audit oversight city construction projects.
The term nation-building project is the use of these funds, the implementation of infrastructure projects and technical transformation projects (hereinafter referred to as Project) managed by government departments:
(a) financial funds; special construction fund
(b) established by the Government; domestic and foreign capital
(iii) national unity borrowing;
(IV) bond funds;
(e) The Government of special subsidies;
(f) international organizations and foreign governments and foreign investment;
(vii) Social donor funding;
( viii) government to give preferential policies for public welfare projects in the land, municipal facilities and other aspects;
(IX) of state-owned assets or other financing mainly of construction projects;
(X) of the present and the higher level of government audit institutions assigned to other projects.
Third municipal audit institutions in charge of the city's construction project auditing and supervision work, the organization responsible for the implementation of this approach. Auditing and supervision of county and district authorities are responsible for auditing the county, belonged to the construction project.
Audit organs shall strengthen the internal audit departments and units as well as social intermediary organization construction project quality supervision and management audit.
Administrative departments of planning, finance, monitoring, land, planning, construction, real estate, transportation, water, industry and commerce, price, etc., and other relevant departments shall, within their respective mandates, to cooperate with the construction project audit supervision.
Construction project authorities shall promptly planned construction projects during the year CC audit institutions. Do not have the conditions for the audit of the construction project, it shall explain the reasons.
Article auditing organs in accordance with the law, the terms of reference and procedural regulations, rules and regulations on the construction project for the independent exercise audit supervision, by any administrative organ, public organization or individual and project legal intervention. Internal audit
Article relevant departments and units shall strengthen auditing and supervision of construction projects, and the results of the audit and the situation promptly submit audit authority having jurisdiction. When
audit institutions audit of construction projects, according to law can be used to verify, confirm the results of the audit department and the internal audit unit or social intermediary organizations.
Internal audit departments and units or social intermediary organizations to audit the construction project, not a substitute for audit institutions audit supervision.
Article audit institutions and auditors construction project audits, be objective and fair, practical and realistic, integrity, confidentiality.
Auditor and the audited entity or audit matters have economic interests and other stakeholders, it should take the initiative to apply for withdrawal or avoidance decisions by their authorities.
Audited entity entitled to audit matters with its own interest or auditors avoidance advice; is the case, the audit authority should be adopted.
Audited entity shall provide truthful and matters relating to the audit of audit information, and shall not refuse or obstruct auditors to perform the audit duties according to law.
Chapter II audit jurisdiction of audit institutions shall, according to Article fiscal and financial affiliation construction projects of investment and project construction units, the ownership of assets of state-owned assets supervision and administration and relations project project management levels to determine the scope of the audit jurisdiction, in accordance with the following permissions to audit and perform the audit oversight:
(a) individual investors construction project, the investment body the audit jurisdiction of audit institutions responsible; | ||
(ii) a plurality of main body of investment projects by major investors the audit jurisdiction of audit institutions responsible;
(iii) investment projects in equal proportions, the construction project is located the audit authority responsible;
(iv) municipal government announced key construction projects and construction projects funded by treasury bonds, municipal authorities in charge of the audit;
(v) audit jurisdiction is not clear construction project, responsible for higher level of audit authority designated audit authority.
Superior auditing organ may be construction projects within its audit jurisdiction of audit institutions subordinate authorized audit, the audit may be directly subordinate projects within the scope of the jurisdiction of audit institutions.
Except as provided in the third paragraph of Article XI of this approach, the audit authority shall not carry out the same audit matters repetitive audits; laws and regulations shall prevail.
Article VIII of the construction unit and survey, design, construction, supervision, procurement, supply and other units construction projects related to the financial income and expenditure shall be subject to audit supervision of audit organs.
Audit of the matters listed in the preceding paragraph shall be carried out simultaneously with the construction project audit, but not limited audit jurisdiction.
IX audit authority shall, in accordance with the construction period of jurisdiction and construction projects, the preparation of the construction project of the annual audit plan, reported to the government and on the approval of an implementation audit institutions.
Article 10 Audit authority construction projects included in the annual audit plan, audit institutions should be taken on commission or a certified social intermediary organizations audit audit.
Personnel audit institutions audit and supervision of construction projects, according to the work required, employ relevant professional skills and qualifications to participate in the corresponding audit.
Audit institutions entrusted social intermediary organization or employment-related professionals involved in the construction project audit should be made clear and must comply with their duties and other matters of discipline and guidance, supervision and management.
Audit institutions shall audit results above authenticity, legitimacy.
Case of Article XI by the construction project construction unit should have the audit of government investment conditions in the project application to the timely submission of audit audit institutions. Audit Institutions of social intermediary organizations to audit, audit content entrusted social intermediary organizations shall, in accordance with the provisions of the audit to entrust audit authority and submit the audit results. When
social intermediary organizations have found significant violations and discipline, violations in the construction project audit, the audit authority shall promptly report to the commission.
Departments and units of internal audit and social intermediary organizations reflect illegal and a major discipline, or violation of the proposed project and construction projects directly related to the procurement, supply and other financial revenue and expenditure, the audit authority should be re project audit.
Article XII of audit institutions audit of construction projects, the relevant departments should inform the audit matters, the audit observations and recommendations; the audit is completed, it should be the level of government and to report to the authorities on an audit related to the departments informed the audit results.
Audit institutions during the audit, and found the following construction projects directly related to the law and discipline, when violations should be promptly informed of the relevant administrative departments or other units of competent jurisdiction for investigation or assist in the investigation, then to inform departments and units shall identify or assist in auditing organs to identify relevant facts;
(a) violation of land use planning, demolition, bidding, environmental protection, urban construction and management laws, rules and regulations related provisions;
(ii) construction of illegal fund-raising, violations;
(c) survey, design, construction, construction, supervision and other units do not have the appropriate qualifications, or its financial revenue and expenditure and the actual situation and construction projects directly related to the apparent inconsistent;
(iv) procurement, supply units and construction projects directly related to the financial income and expenditure is clearly incompatible with the actual situation, or its purchase, for cargo contract the subject matter of price, quality, quantity, etc. is clearly incompatible with the actual situation;
(v) failure to effectively implement the project quality management, and other relevant departments and units should investigate the violations and discipline, violations behavior.
Contents of Chapter III Audit Article XIII by state regulations must be carried out before the start of the construction project audit, audit institutions should be before the start of the audit according to the procedure laid down, and the audit opinion served on construction units and related departments; state regulations do not meet the conditions for the start, the audit authority should clearly inform on the disbursement of funds, the use of supervision and management bear the responsibility of the authorities to suspend the disbursement of funds relating to the construction, and suggested that the relevant departments shall not process started formalities.
Article XIV of construction projects started before the main content of the audit:
(a) the inclusion of the construction project investment plan;
(ii) the legality of construction funding , then whether or not to implement the investment;
(iii) the design of scheduled construction scale and construction standards and compliance with the relevant provisions in the size and scope of the approval;
(d) Summary ( pre) budgeting based on the adequacy, accuracy and veracity of the contract price is reasonable; upfront cost expenditure
(v) construction projects;
(f) laws, rules and regulations of the audit something else.
Article XV audit institutions shall, in accordance with relevant state regulations on the construction of a long cycle and medium-sized construction projects under construction audit.
Audit institutions shall audit the construction projects under construction audit opinion and timely delivery of construction units and related departments. In violation of relevant provisions, the audit authority should clearly inform the construction units and related departments to correct the deadline; illegal and a major discipline, violations, the audit authority shall follow-up oversight to be corrected, and promptly report the level of government.
Audit institutions in the construction of the audit, the audited entity should be agreed with the audit time, and complete the audit within the agreed time limit; otherwise prescribed by laws, regulations or state prevail.
Article XVI of construction projects in the construction of the main contents of the audit:
The total budget for the project design adjustments; adjustments
content and design changes;
| || construction project survey, design, construction, supervision, and other aspects of procurement bidding legality, legitimacy and effectiveness;
(iv) construction projects and sources of funds in accordance with national regulations purpose usage ;
(v) project involves the construction of various contracts entered into, capital expenditures truthfulness and legality;
(vi) construction cost and financial accounting of revenue and expenditure situation;
| || (vii) whether full accrual and payment of national taxes; internal control system
(viii) financial revenues and expenditures related to the construction unit of the establishment and implementation;
(ix) legal other matters regulations and rules of the audit.
Article XVII of the municipal government announced key construction projects and construction projects funded by treasury bonds, municipal audit institutions shall audit the entire process of tracking. The main contents
construction project tracking audit, application of this approach XIV Article 16, Article 19 provisions. After
Article XVIII of completed construction projects, it should be completed audit of the accounts.
Construction unit shall basically completed the construction project and after preliminary acceptance, within 90 days of the completion of the audit authority to apply for audit of the accounts and submit relevant documents and materials.
Audit authority shall from the date of completion of the audit of the accounts within 30 days of application, the preparation of the audit program to determine the audit approach, audit notice served to the construction unit and the relevant department received.
Audit institutions completed audit of the accounts, should be the date of service of notice of the audit within 90 days to complete; but large-scale construction projects or other special circumstances, the level of government by the consent of the audit period may be extended.
Article 19 All construction projects were completed audit of the accounts of the main content:
(a) the completion of final statements and completion of the final account statement;
(ii) construction project investment and estimates implementation;
(c) the settlement of the project cost; the fixed assets
(IV) delivery, current assets, intangible assets, deferred assets and the balance of funds; || | construction and installation
(v) construction project accounting, equipment investment accounting, investment incurred deferred share content and other investments charged to real, legitimate, etc;
(vi) end situation for civil engineering projects and funds set aside;
(vii) use of construction funds and current accounts are true, legitimate, metastasis, embezzlement, misappropriation and illegal fund-raising, apportioning charges;
| || (viii) allocation of income sources and the construction of the lump sum and the balance retained usage;
(ix) whether full accrual and payment of national taxes;
(j) the laws, regulations other matters auditing rules and regulations.
Diershitiao construction projects and the use of funds survey, design, construction, supervision and other expenses billing and procurement, supply fee settlement, should be subject to completion of final accounts audit.
Finance department approved projects financial investment or financing completion accounts and relevant departments for the transfer of assets formalities should be completed audit of the accounts of the project results prevail. The relevant departments and construction projects
construction project without the completion and audit of the accounts, planning, finance, construction and other engineering department shall handle the final settlement price and final acceptance and asset transfer procedures.
Chapter IV Article XXI of other construction unit shall, according to relevant regulations, submit regularly to the audit institutions at all stages of the report can reflect the use of the funds construction projects and related information.
Article 22 Auditing organs after the construction project audit shall issue an audit report, written comments of the audited entity.
Audited entity shall solicit opinions from the date of receipt of the audit reports written feedback to the audit authorities within 10 days; overdue to submit written comments deemed no objection, it is indicated by the auditors .
Audited entity audit report objection, audit institutions shall be reviewed and verified to adopt or not to adopt the decision shall not be adopted should also give reasons in writing.
Article 23 Audit institutions audited entity suggest improvements, the audit opinion shall be made; need to be addressed or punished according to law, it shall make audit decisions.
Units shall execute the audit opinions and audit decisions and inform the authorities in carrying out the audit results in writing.
Article 24 by the level of government and agree on an audit authority, the audit authority may be circulating or publishing audit results to the community construction projects within a certain range.
SAI circulating or publishing audit results of construction projects, we shall keep State secrets and commercial secrets of the audited entity.
Article 25 Audit and subtract funds, in accordance with the following provisions:
undisbursed financial funds and bond funds, stopped disbursement; financial funds disbursed and
bond funds, shall be recovered by the audit authority, paid in full finance;
construction units have been confirmed in project construction project price payable by the audit authority instruct the construction unit turned over to finance in full, and to hold responsible for project construction unit people and those responsible for the relevant approval.
Article 26 Audit institutions through public bidding to determine the social intermediary organizations involved in the construction project audit, the cost of purchasing audit services was included in the budget. Fees paid in strict accordance with the determined public tender contract to take charge of the service standards.
Chapter V Legal Liability Article 27 violation of the provisions of the audited entity, any of the following acts, the audit authority shall order rectification and impose a warning and may, circumstances be criticized; overdue correction, a fine of five thousand dollars more than 30,000 yuan; audit institutions should be considered directly responsible person in charge and other directly responsible shall be given administrative sanctions, their authorities or superior authorities made a written proposal; constitute a crime, to draw the judiciary be held criminally responsible:
refusing or delaying the provision of construction project audit matters related to information;
refuse or obstruct auditors shall perform the project audit responsibilities;
transfer, conceal, falsify or destroy the construction project audit matters relevant information or providing false information.
Be held accountable in accordance with the preceding paragraph, after the implementation of administrative penalties, the audited entity remain subject to audit supervision of audit organs.
Relevant provisions of Article 28 of the Social Intermediary Organizations in violation of construction project audit audit laws, regulations and relevant provisions of the relevant national or social agency management, audit activity was lost objectivity, impartiality or issuing false audit report, the audit authority shall suspend its audit work, and to draw the relevant departments be dealt with according to law; constitute a crime, to draw the judiciary be held criminally responsible.
Article 29 departments and units and their staff in violation of the provisions of the following acts, the audit authority shall order rectification; the directly responsible person in charge and other directly responsible staff, by their units or higher authority shall be given administrative sanctions; SAI may also make recommendations to the relevant responsible shall be given administrative sanctions to the level of government or the supervisory administrative department; the circumstances are serious enough to constitute a crime, to draw the judiciary be held criminally responsible :
(a) the audit authority informed drew investigation or audit matters refuses to assist in the investigation investigation or refuses to assist in the investigation;
(b) the construction and use of project funds survey, design, construction, supervision, procurement, delivery and other settlement costs, are not subject to the audit results; after the audit authority to suspend disbursement of funds relating to the construction and will not start handling procedures audit opinion
(c) receiving, still do not meet the conditions for the start of construction projects allocated appropriate funds and start handling procedures;
(iv) the completion of the audit of the accounts of the individual projects, the final settlement price without handle engineering and final acceptance procedures and the transfer of assets of.
Article 30 departments and units of internal audit staff, there are projects in the audit of the acts listed in Article 31, and the audit authority to draw their units or higher authorities stop its audit work, shall be punished; the circumstances are serious enough to constitute a crime, to draw the judiciary be held criminally responsible.
Audit institutions employ professionals in the construction project audit, there is one of the acts listed in Article 31, the dismissal and the audit authorities shall be dealt with according to the law; the circumstances are serious enough to constitute a crime, a judicial organs be held criminally responsible.
Article 31 Audit institutions audit staff in violation of the provisions of the following acts by their work units or higher authorities be given administrative sanctions; circumstances are serious enough to constitute a crime, the judiciary shall be drawn be held criminally responsible:
(a) an interest in knowing and being audited entity or auditing matters intended to conceal, not take the initiative to apply for withdrawal;
(ii) intended to conceal the financial aspects of the audited entity illegal or violations of discipline violations;
(iii) divulging State secrets or commercial secrets of the audited entity;
(d) unjustified, within the prescribed period of the audit is not complete audit work;
(v) any other abuse of power, corruption, dereliction of duty behavior.
Other violations of the provisions of Article 32, as well as in the construction project audit found the law or rules of discipline, violations by the audit, supervision, finance, taxation, prices, industry and commerce administrative departments within their statutory functions, be dealt with in accordance with the relevant provisions of the relevant laws, rules and regulations.
Article 33 The administrative punishment penalized party audit institutions in accordance with the provisions made against, or the audited entity other specific administrative acts of audit organs infringe upon their legitimate rights and interests, may apply for administrative reconsideration or administrative proceedings.
Chapter VI Supplementary Provisions Article 34 These Measures shall go into effect March 1, 2004.