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Lanzhou Municipal People's Government Decided To Amend <lanzhou City National Investment Audit And Oversight Measures> Of

Original Language Title: 兰州市人民政府关于修改〈兰州市国家建设项目审计监督办法〉的决定

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The Government of the city has decided to amend the audit supervision methodology for the construction projects in the State of the Land, as follows:

Paragraphs I and II should be amended to “a project-building unit invested by the Government shall submit an audit request to the audit body in a timely manner, subject to the auditing conditions. The audit body organizes the conduct of the audits of social intermediary organizations, and the commissioned social intermediary organizations should conduct audits in accordance with the audit elements set out in this approach and report the audit findings to the audit body.

Social intermediary organizations should report on a timely basis to commission audit bodies when they found violations and serious misconduct and violations in construction project audits.”

Article 26 amends to include “the audit body determines the participation of social intermediary organizations in the construction of project audits through public tenders, and the cost of purchasing audit services in the current fiscal budget. Cost payments are strictly carried out in accordance with the standard of payment for service contracts established in public tenders.”

This decision is implemented since the date of publication.

The National Construction Project in the State of the Länder's audit oversight approach is released in accordance with this decision.

Audit supervision of construction projects in the Länder State

(Act No. 1 of the Order of the People's Government of the State of Land of 11 January 2004, amended by the Decision of the Government of the Land, adopted at the 136th ordinary meeting of the Government of the city on 14 April 2016, on the revision of the auditing methodology for the construction of the project in the State of the Land,

Chapter I General

Article 1, in order to strengthen the audit oversight of construction projects, enhance investment efficiency, ensure the real, legitimate and effective use of funds, develop this approach in line with the National People's Audit Act and relevant legal, regulatory and national provisions.

Article II applies to audit supervision of construction projects in the city.

The national construction projects described in this approach refer to the use of the following funds, basic construction projects administered by government departments and technical rehabilitation projects (hereinafter referred to as construction projects).

(i) Financial funds;

(ii) Funding earmarked by the Government;

(iii) Domestic and international funding for national harmonization of borrowings;

(iv) National debt funds;

(v) Government-specific grant funds;

(vi) Funding for international organizations and foreign Governments and foreign commerce;

(vii) Social contributions;

(viii) The Government's public interest-building project on concessionary policies in areas such as land, municipal matching;

(ix) State-owned asset investment or financing as other construction projects;

(x) Other construction projects undertaken by the Government and the superior audit body.

Article 3. The executive heads of the municipal audit authority are responsible for the organization of the scheme. The district, regional audit bodies are responsible for the audit supervision of district and district-based construction projects.

The audit body should enhance oversight of the quality of auditing of the sector and unit of internal audit agencies and social brokering organizations.

The administrative authorities and other relevant departments, such as plans, finance, inspection, land, planning, urban construction, housing, transport, water, business and prices, should cooperate with the audit oversight of construction projects within their respective responsibilities.

The construction of project authorities should reproduce the annual construction project plan to the auditing authority in a timely manner. The reasons should be explained for construction projects that do not have audit conditions.

Article IV. The audit body exercises audit oversight over construction projects independently, in accordance with its legal, regulatory and regulatory powers and procedures, without interference by other administrative organs, social groups and individuals and project legal persons.

Article 5 Internal audit bodies in the relevant sectors and units should enhance audit oversight of construction projects and communicate audit findings and related information to competent audit bodies in a timely manner.

When an audit of construction projects is conducted by the auditing authority, the results of the audits of internal audit bodies or social intermediary organizations that are verified by law, confirmed and confirmed.

The audit of construction projects by sector and uniting internal audit bodies or social intermediary organizations cannot be replaced by audit oversight by auditing agencies.

Article 6. The auditing of construction projects by the auditor and the auditors should be objectively fair, realistic and impartial.

The auditor has economic and other stakes in relation to the auditor or auditing matters, and should make an initiative to seek to avoid them or to decide to avoid them by its organs.

The auditor has the right to make the opinion of the auditor who is in the interest of his or her auditing matters; it is true that the audit body should be adopted.

The auditor should provide, if any, audit information relating to audit matters without denying, impeding the performance of the audit duties by the auditor in accordance with the law.

Chapter II Audit jurisdiction

Article 7. The audit body shall conduct audit and perform audit oversight in accordance with the following terms, in accordance with the financial reporting lines of the investment subjects and project-building units established in the construction project:

(i) The construction of a single investment subject, which is responsible for auditing the subject of investment;

(ii) Construction projects of multiple investment actors, which are responsible for auditing authority for key investment actors;

(iii) The proportion of investments in construction projects, which are responsible for the construction of project locations;

(iv) The city government's publication of a focused construction project and a national debt fund-building project, which is responsible for the municipal audit bodies;

(v) The construction of projects that are not clear in the scope of the audit and are responsible for the audit bodies designated by the superior auditor.

The above-mentioned audit body may conduct an audit of the lower-level auditing authority under the audit jurisdiction or may directly audit construction projects within the audit jurisdiction of the lower auditor.

In addition to the circumstances set out in article 11, paragraph 3, of this approach, the auditor shall not conduct a repetitive audit of the same audit matter; the law, legislation and regulations provide otherwise.

Article 8

The audit of the matters listed in the previous paragraph should be conducted in parallel with the construction of project audits, subject to limitations in the scope of the audit.

Article 9. The audit body shall prepare an annual audit plan for construction projects, based on the limits of jurisdiction and the duration of construction projects, to be carried out after approval by the current Government and the superior audit body.

Article 10. The auditor shall carry out the audit in the form of an auditor's audit or commissioning an audit of socially intermediary organizations with corresponding qualifications.

The auditing oversight of construction projects by the auditor may involve personnel with relevant professional skills and corresponding qualifications certificates, as required by the work.

The audit body entrusted social brokering organizations or recruited relevant professionals to participate in the construction of project audits and should clarify their responsibilities and the disciplinary matters to be adhered to, 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. Construction of project construction units, which are invested by the Government, shall submit audit requests to the audit body in a timely manner, subject to auditing conditions. The audit body organizes the conduct of the audits of social intermediary organizations, and the commissioned social intermediary organizations should conduct audits in accordance with the audit elements set out in this approach and report the audit findings to the audit body.

Social intermediary organizations should report to the audit bodies in a timely manner when they found violations and serious misconduct and violations in construction project audits.

The auditing authority should re-examine the audit of the internal audit agencies and social intermediaries that reflect proposals for violations and serious misconduct, violations or other financial payments related directly to construction projects.

Article 12. The auditing of construction projects by the auditor shall inform the relevant departments of audit matters, make audit observations and recommendations, and, after the end of the audit, reports should be made to the current Government and the audit body at the superior level and to inform the relevant departments of the results of the audit.

In carrying out the audit, the auditor found that the following violations and disciplinary, violations related directly to construction projects should be promptly communicated to the relevant administrative authorities or other units with jurisdiction to investigate or assist the investigation, and the departments and units that were notified should be identified or assisted in the auditing of the facts;

(i) In violation of the relevant provisions of the laws, regulations and regulations governing urban construction, such as land planning, dismantling, tendering and environmental protection;

(ii) The creation of funds to raise violations and violations;

(iii) Units such as survey, design, construction, construction and treasury do not have the corresponding qualifications, or their income and expenditure directly related to construction projects is clearly incompatible with the reality;

(iv) The procurement, the amount of payments that are directly related to construction projects are clearly incompatible with the actual situation, or their procurement, the price, quality, quantity, etc., in the goods contract;

(v) Failure to effectively implement the quality management of the work and other violations and misconduct, which should be investigated by the relevant departments and units.

Chapter III Audit content

Article 13 states that construction projects must be carried out before the start-up audit, the auditing authority shall conduct pre-working audits in accordance with the prescribed procedures and communicate the audit opinion to the construction units and the relevant sectors; and that, in the case of departures from national regulations, the auditing authority shall clearly notify the funds allocated, use the supervisory management functions to suspend the provision of the related construction payments and recommend that the relevant departments do not conduct the business process.

Article 14. Main elements of pre-engineering audits of construction projects:

(i) Are included in the construction of project investment plans;

(ii) Whether financing is lawful and whether funding is being implemented in the year;

(iii) The scale and construction criteria set in the design are consistent with the relevant provisions and within the scope and scope of approval;

(iv) Whether or not it is sufficient and accurate and whether the contract price is justified;

(v) Procedural expenditure on construction projects;

(vi) Other matters relating to the audit are governed by laws, regulations and regulations.

Article 15. The auditing authority shall conduct the construction of a larger medium-sized construction project in accordance with the relevant provisions of the State.

The auditing authority should send construction projects to the construction units and related sectors in a timely manner. In the event of violations of the provisions, the audit body should clearly inform the construction units and the relevant sectoral deadlines for corrective action; the auditor should follow up on oversight and report on the current level of government in a timely manner.

The auditing body should agree with the auditing time frame and complete the audit within the agreed time frame; the law, regulations or other provisions of the State.

Article 16

Adjustments to the overall proposed budget for the project design;

To design changes and adjustments;

The legitimacy, reasonableness and effectiveness of tendering in terms of surveying, design, construction, supervision and procurement;

(iv) The availability of funding for construction projects and the use of country-specific applications;

(v) Construction projects relate to contracts concluded, the authenticity and legitimacy of financial expenditures;

(vi) Cost-building and financial balance accounting;

(vii) Whether the payment of national tax fees is in full;

(viii) The establishment and implementation of the internal control system of the construction units relating to the payment of financial resources;

(ix) Other matters relating to the audit are governed by laws, regulations and regulations.

Article 17 focused construction projects and national debt-building projects for municipalities, and municipal auditing agencies should conduct a process-by-step audit.

The construction project tracks the main elements of the audit and applies the provisions of Articles 14, 16 and 19 of this approach.

The completion of the construction project shall be completed.

The construction units should apply to the auditor for the completion of the completion of the completion of the completion of the project and the submission of relevant documents, information within 90 days.

The auditing authority shall prepare, determine the modalities for the audit and communicate the letter of audit to the construction units and the relevant departments within 30 days from the date of receipt of the completed application for the audit.

The auditing body shall be completed within 90 days of the date of delivery of the letter of audit; however, large-scale construction projects or other exceptional circumstances may be extended, with the consent of the current Government, due extension of the audit period.

Article 19

(i) A statement of completion and completion of the completion of the worksheets;

(ii) Investment in construction projects and implementation of budget estimates;

(iii) Processing of construction costs;

(iv) Status of fixed assets delivered, mobile assets, intangible assets, deferred assets and balance funds;

(v) The construction of project construction engineering accounting, the accounting of equipment investments, the counting and sharing of investments, and the real, legal and other investments;

(vi) The situation with regard to the retention of work projects and funds;

(vii) The authenticity and legality of the use and transaction of funds, the transfer, appropriation, fees and charges of misappropriation;

(viii) The distribution and retention of income sources and base balances;

(ix) Whether the payment of national taxes is in full;

(x) Other matters relating to the audit are governed by laws, regulations and regulations.

Article 20

The completion of the construction projects in the financial sector for re-investment or financing should be based on the results of the completion of the project.

The construction project has not been completed into the audit, and the relevant sectors, such as planning, finance, construction, and construction project authorities, may not be able to process the final settlement and completion of the work price and the transfer of assets.

Other chapter IV

Article 21, construction units should submit regular reports to the auditing bodies, in accordance with the relevant provisions, reflecting in real terms statements and relevant information on the use of funds at all stages of the construction project.

After the audit of construction projects by the auditor, audit reports should be issued and written requests for the views of the auditor.

The auditor shall submit a written feedback to the audit body within 10 days of the receipt of the requested audit report, which is considered to be non-objection and as indicated by the auditor.

The audit was challenged by the auditor by the auditor and the auditing authority should review and adopt or adopt decisions that were not adopted, and the reasons should be given in writing.

Article 23. The auditor's proposal for improvement by the auditing unit should produce an audit opinion; the audit decision should be prepared for the need for legal treatment or punishment.

The relevant units shall carry out audit opinions and audit decisions and inform the audit body in writing of the results.

Article 24, with the consent of the Government and the auditing authority at the superior level, may inform or publish the results of the construction projects to society within a certain scope.

The auditing authority informed or published the results of the construction project and should conservative State secrets and commercial secrets of the audited units in accordance with the law.

Article 25

The unexpended financial funds and the State's debt funds are discontinued;

The financial funds allocated and the funds of the State, which were recovered by the auditor, were fully donated;

The construction units have confirmed the payment of engineering costs in the construction project, which is mandated by the auditing authority to pay the construction units in full and to hold the responsibility of the project-building unit chiefs and relevant reviewers.

Article 26 The auditing authority determines the participation of social intermediary organizations in the construction of project audits through public tenders, and the cost of purchasing audit services is included in the current fiscal budget. Cost payments are strictly implemented in accordance with the standard of payment for service contracts established by public tenders.

Chapter V Legal responsibility

Article 27, in violation of this scheme, is one of the following acts, which is being corrected by the auditor's time limit, subject to a warning and may be criticized in the circumstances; is not reformulated to impose a fine of up to 3,000 dollars; the audit body considers that administrative disposition should be given to the competent and other direct responsible personnel responsible for direct responsibility, making written recommendations to its competent authorities or superior organs; constitutes an offence and brought to the justice system:

To reject or delay the provision of information relating to construction project auditing matters;

To reject or impede the performance by the auditor of the construction project's audit function under the law;

Transfer, concealment, alteration, destruction of information relating to construction project audit matters or provision of false information.

In accordance with the provisions of the preceding paragraph, the auditor is still subject to audit oversight by the auditor.

Article 28 of the Social Intermediation Organization violates the relevant provisions of audit laws, regulations or regulations in the construction of project audits or the relevant provisions of the State's governing the management of social intermediary organizations, audit activities highlight the lack of objectivity, impartiality or false audit reports, and the audit body shall suspend its audit and bring it to the attention of the relevant departments to be treated in accordance with the law; constitute crimes and bring its criminal responsibility to the judiciary.

Article 29 concerned departments and units and their staff members, in violation of this approach, with one of the following acts, being modified by the auditor's time limit; the administrative disposition of persons responsible for direct responsibility or other direct responsibilities by their units or superior organs; the audit body may also make recommendations to the current Government or to the supervisory administration for the administrative disposition of the responsible person; the circumstances constitute a serious offence and bring to the judiciary criminal responsibility:

(i) The auditor's notification of audit matters brought to the investigation or assisted in the investigation, refusing to investigate or deny assistance to the investigation;

(ii) The use of project funds and the liquidation of costs, such as survey, design, construction, administration, procurement, supply and delivery, are not subject to audit results;

(iii) Subsequent to the suspension by the auditing authority of the payment of the construction payments and the non-concluding of the business process, the relevant payments and the processing of the business procedures for construction projects that do not meet the conditions of the opening;

(iv) In the case of construction projects that have not been completed for the completion of the audit, the self-contained engineering price is ultimately settled and completed and the identification and asset transfer procedures.

Article 31 Staff of the Department and the Unit's internal audit body, one of the acts listed in article 31 of the construction project audit, was brought by the auditor to its offices or superior authorities to stop their auditing and to dispose of it; in the case of serious crimes, brought to justice criminal responsibility by the judiciary.

Professionals employed by the auditor in the construction of project audits have one of the acts listed in article 31 of this approach, which should be recruited and addressed by law; in the case of serious crimes, brought to justice by law.

Article 31, in violation of this approach by the auditors of the audit body, has one of the following acts and is governed by the law by its units or by the superior authority; in serious circumstances constitute crimes and brought to justice by law:

(i) To know that there is interest in concealing, without taking the initiative to avoid, relations with the auditor or auditing;

(ii) The intention to conceal the financial or disciplinary or violations of the audited units;

(iii) Disclosure of State secrets or commercial secrets of the auditor;

(iv) Without justification, the audit was not completed within the prescribed time frame;

(v) There are other abuses of authority, provocative fraud, and sterilization.

Article 32 violates other acts under this approach, as well as unlawful or disciplinary, violations identified in construction project audits, which are dealt with by administrative authorities such as audit, inspection, finance, tax, value, business and business, within their respective legislative mandates, in accordance with the relevant legal, regulatory and regulatory provisions.

Article 33 imposes penalties on the administrative penalties imposed by the auditor in accordance with the provisions of this scheme or are considered by the auditor to violate their legitimate rights by other specific administrative acts of the auditing body, which may be applied by law for administrative review or administrative proceedings.

Annex VI

Article 34 of this approach is implemented effective 1 March 2004.