County (city) and district audit institutions shall audit according to the audit project plan prepared by the municipal audit institutions and the investment projects approved by the government at the corresponding level.
Planning, economy, construction, finance and other relevant departments shall, in accordance with their respective responsibilities, cooperate in the audit of investment projects.
The economic activities of survey, design, construction and supervision units related to investment projects shall be subject to audit supervision and shall not be restricted by the scope of audit jurisdiction. Article 5 Audit institutions and social audit organizations within the competent department of industry entrusted by the construction unit may audit investment projects that are not included in the audit project plan of the audit institution in the current year, and accept the supervision and inspection of the audit institution. Chapter II Audit before the commencement of investment projects Article 6 Before going through the formalities for the commencement of capital construction projects, the construction unit shall submit an audit application to the audit institution and submit the following materials:
(a) the approved project proposal, feasibility study report, preliminary design, annual plan, project budget, construction drawing, bidding and other documents;
(two) the source of project funds and previous financial expenditures and other related financial information;
(3) Other materials that the auditing organ deems necessary. Article 7 Audit institutions shall issue audit opinions within seven days from the date of receiving the audit application. The construction unit shall not start construction without the pre-construction audit or the audit opinion issued by the audit institution that does not agree to start construction. Chapter III Audit of Investment Project Budget (Estimate) Implementation Article 8 Audit institutions shall audit the following contents of the adjusted investment project estimate:
(a) the units with corresponding qualifications shall prepare and modify the budget estimates in accordance with the preparation methods, quotas and standards stipulated by the state and the approval procedures of the original examination and approval authority;
(two) the change of design content and the corresponding examination and approval procedures;
(three) investment adjustment and construction content change between individual projects that affect the construction scale. Article 9 Audit institutions shall audit the cost of investment projects and other financial revenues and expenditures as follows:
(a) the investment and use of construction funds;
(two) the difference between construction funds and production funds, production costs and construction costs, and the cost of different investment projects of the same project legal person;
(three) the settlement and financial statements of the project price;
(4) Investment to be amortized;
(five) the collection of construction costs and the calculation of unit project costs;
(6) Recurrent expenditures of investment projects;
(7) Accounting of assets delivered for investment projects;
(eight) other contents that need to be audited. Article 10 Audit institutions shall audit and supervise the procurement, acceptance, storage, use and maintenance of equipment and materials for investment projects, and the accounting of differences between building materials and consumable materials in the same period. Eleventh audit institutions shall audit the following contents of investment projects of relevant units:
(a) the construction unit to pay taxes and fees, the implementation of relevant laws and regulations and the establishment of internal control system;
(two) the scale, standard and design fee collection of the preliminary design of the design unit;
(three) the settlement of the project price of the construction unit and the payment of various taxes and fees;
(four) the collection of supervision fees for engineering supervision units. Chapter IV Audit of Final Accounts of Investment Projects Article 12 The construction unit shall provide the following information in accordance with the time limit and requirements stipulated by the auditing organ:
(1) Documents such as approval, design, pre-budget adjustment and approval of investment projects;
(two) the completion acceptance report;
(3) settlement materials such as investment project construction contract or agreement, construction design drawings, record of joint review of completion drawings, engineering design change notice, and concealed engineering acceptance sheet;
(four) the contract and list of equipment and main materials purchased by the construction unit, as well as the acceptance data of warehousing and major design changes;
(five) the project completion progress report, financial statements and final accounts and other information related to financial revenue and expenditure;
(six) other information that the audit institution considers necessary. Article 13 Audit institutions shall audit the completed project summary table, completed financial statement, delivered assets summary table, delivered assets list and completed final statement of investment projects. Article 14 Audit institutions shall audit the following contents of the investment and budget execution results of investment projects:
(a) the implementation of the audit opinion on the source of funds before the project starts;
(2) The actual investment amount and the actual investment amount;
(three) the amount, reasons and effects of the funds not in place;
(four) the principle of budget adjustment and the implementation of various adjustment factors, the verification of the increased cost of design changes and the total investment;
(5) Verify the amount of the project exceeding the estimated budget.