(1) Financial funds;
(two) the special construction fund established by the government;
(3) Domestic and foreign funds borrowed by the state;
(4) national debt.
(5) Special government subsidy funds;
(6) Capital invested by international organizations, foreign governments and foreign investors;
(7) Funds donated by the society;
(eight) public welfare construction projects that the government gives preferential policies in terms of land and municipal facilities;
(nine) other construction projects that focus on investment or financing of state-owned assets;
(ten) other construction projects assigned by the government at the same level and the audit institutions at higher levels. Third city audit institutions in charge of the city's construction project audit supervision, responsible for the organization and implementation of these measures. County and district audit institutions shall be responsible for the audit supervision of county and district construction projects.
Audit institutions shall strengthen the supervision and management of the audit quality of internal audit institutions and social intermediary organizations of departments and units.
The administrative departments in charge of planning, finance, supervision, land, planning, urban construction, real estate, transportation, water conservancy, industry and commerce, price and other relevant departments shall, within their respective functions and duties, cooperate with the audit and supervision of construction projects.
The competent department of construction projects shall timely send a copy of the annual construction project plan to the auditing organ. For construction projects that do not meet the audit conditions, the reasons shall be explained. Article 4 Audit institutions shall independently exercise the power of audit supervision of construction projects in accordance with the functions and procedures stipulated by laws, regulations and rules, and shall not be interfered by other administrative organs, social organizations, individuals or project legal persons. Article 5 The internal audit institutions of relevant departments and units shall strengthen the audit supervision of construction projects and submit the audit results and relevant materials to the competent audit institutions in a timely manner.
Audit institutions may, when auditing construction projects, use internal audit institutions of departments and units or social intermediary organizations to verify and confirm the audit results according to law.
The audit of construction projects by internal audit institutions or social intermediary organizations of departments and units cannot replace the audit supervision of audit institutions. Article 6 Audit institutions and auditors shall audit construction projects objectively and fairly, seek truth from facts, be honest and keep secrets.
If an auditor has economic interests or other interests with the audited entity or audit matters, he shall take the initiative to apply for withdrawal or decide to withdraw by the organ to which he belongs.
The auditee has the right to put forward the opinions of auditors who have an interest in themselves or the audit matters to avoid; If the situation is true, the auditing organ shall adopt it.
The auditee shall truthfully provide the audit materials related to the audit matters, and shall not refuse or hinder the auditors from performing their audit duties according to law. Chapter II Audit Jurisdiction Article 7 Audit institutions shall determine the scope of audit jurisdiction according to the financial affiliation, ownership of property rights, supervision and management of state-owned assets and management level of project examination and approval of construction project investors and project construction units, conduct audit according to the following authorities, and implement audit supervision:
(a) the construction project of a single investor shall be in the charge of the audit institution with audit jurisdiction over the investor;
(2) Construction projects with multiple investors shall be undertaken by audit institutions with audit jurisdiction over major investors;
(three) the construction project with equal investment ratio shall be in the charge of the audit institution where the construction project is located;
(four) the municipal audit institution is responsible for the key construction projects and the construction projects funded by national debt announced by the municipal government;
(five) the audit jurisdiction of the construction project is not clear, and the audit institution designated by the audit institution at the next higher level is responsible for it.
Audit institutions at higher levels may authorize audit institutions at lower levels to audit construction projects within their audit jurisdiction, or directly audit construction projects within the audit jurisdiction of audit institutions at lower levels.
In addition to the provisions of the third paragraph of article eleventh of these measures, the auditing organ shall
1. Audit items shall not be audited repeatedly; Where laws and regulations provide otherwise, such provisions shall prevail. Article 8 The financial revenues and expenditures of construction units, survey, design, construction, supervision, procurement and supply units related to construction projects shall be subject to audit supervision by audit institutions.
The audit of the matters listed in the preceding paragraph shall be carried out at the same time as the audit of construction projects, but it is not limited by the scope of audit jurisdiction. Ninth audit institutions shall, according to the jurisdiction and the construction period of the construction project, prepare the annual construction project audit plan, and report it to the government at the same level and the audit institution at the next higher level for approval before implementation. Article 10 Audit institutions shall audit the construction projects included in the annual audit plan by audit institutions or entrust social intermediary institutions with corresponding qualifications.
Audit institutions shall supervise the construction projects through auditing, and may employ persons with relevant professional skills and corresponding qualification certificates to participate in the audit work according to the needs of the work.
Audit institutions entrust social intermediary institutions or hire relevant professionals to participate in the audit of construction projects, and shall clarify their responsibilities and disciplines that must be observed, and conduct guidance, supervision and management.
Audit institutions shall be responsible for the authenticity and legality of the above audit results.