Article 2 Audit institutions shall conduct audit supervision over the following capital construction and technological transformation projects (hereinafter referred to as construction projects) which mainly focus on investment in state-owned assets.
1. Financial funds (including national debt);
The state-owned assets managed and used by enterprises and institutions;
3. State-owned enterprises and institutions raise funds by themselves or borrow from banks;
4. Funds and loans provided by international organizations and foreign governments;
Social welfare fund.
Article 3 Zhuzhou Municipal People's Government shall set up Zhuzhou Construction Project Audit and Supervision Center in Zhuzhou Audit Bureau to be responsible for the audit and supervision of construction projects.
Article 4 Audit institutions shall audit and supervise the construction projects specified in Article 2 of these Measures, mainly auditing the following matters:
1. Financial revenue and expenditure of bidding activities;
2. Sources, management and use of funds;
3. The implementation of the budget and budget estimates;
Final accounts of completion and transfer of assets;
5. Investment benefit;
Other matters stipulated by laws and regulations.
The financial revenues and expenditures of construction, design, construction, procurement, supply, supervision and other units directly related to construction projects must be subject to the audit supervision of audit institutions.
Article 5 Audit institutions shall, in accordance with the principle of "comprehensive audit and highlighting key points", prepare the annual audit plan for construction projects and send a copy to the relevant departments. Before the completion and acceptance of the construction project that has been included in the annual audit plan, the construction unit must declare the final accounts audit to the audit institution in accordance with the relevant provisions of the state. Without audit, the construction unit shall not handle the financial statements. The construction unit shall submit the following materials to the audit institution:
(a) the construction drawing budget and its preparation basis;
(two) the approval documents of the project investment plan and the project division budget and total budget;
(3) Relevant bidding documents, bid evaluation reports and contract texts;
(4) Project settlement cost data, including cost books, engineering metering tables and calculations, relevant valuation documents and valuation basis, purchase orders for equipment and materials, design changes, on-site visas, etc. ;
(five) the completion of the project, the completion acceptance report;
(6) Final accounts of the project completion;
(seven) other information related to the audit of the final accounts of the project.
Sixth construction projects that have been included in the annual audit plan, which have not been audited, must be reserved according to 20% of the completed project investment; The project owner of a construction project that has been completed and is not included in the annual audit plan may entrust a qualified social intermediary institution to audit; Audit institutions shall inspect and supervise the practice quality of Zhuzhou Financial Capital Construction Investment Evaluation Center and social intermediary institutions entrusted to audit construction projects according to law.
Seventh audit institutions to implement the function of audit and supervision of construction projects, the funds required by the municipal finance special funds.
Social intermediary agencies accept the entrustment, and the audit expenses incurred in the project cost audit shall be verified according to the relevant standards, and shall be charged in the "prepaid expenses" of construction projects according to the current financial system.
Article 8 Audit institutions shall deal with and punish the relevant units in accordance with the Audit Law of People's Republic of China (PRC), the Regulations for the Implementation of the Audit Law of People's Republic of China (PRC) and the Interim Provisions on Audit Handling of Construction Projects issued by the National Audit Office and other departments.
(a) the construction unit to expand the construction scale, improve the building decoration and equipment purchase standards or in violation of the provisions of the relevant approval documents, in the form of a contract to require the design unit to expand the scale, improve the standards and increase the estimated (pre-calculated) investment;
(two) the design unit without approval, without authorization to expand the scale, improve the standard or violate the scope of the contract design, increase the investment (budget);
(three) in the process of national construction projects, in violation of the relevant provisions of other development and construction, illegal real estate transactions;
(four) transfer, embezzlement and misappropriation of construction funds;
(five) when the project price is settled; The construction unit overpaid the project payment through the visa; The construction unit cuts corners and falsely reports the engineering quantity, and the circumstances are serious;
Article 9 Audit institutions shall, jointly with relevant departments, deal with other violations of discipline and discipline such as accrued, payable and unpaid tax fees in construction projects in accordance with the Interim Provisions of the State Council on Punishment for Violation of Financial Regulations and other relevant laws and regulations.
Article 10 If the main person in charge of the construction unit fails to reserve 20% of the project payment according to the provisions of Article 6 of these Measures, and the final accounts are not audited by the auditing organ, and the settlement information is not reported, the auditing organ shall transfer it to the discipline inspection and supervision department for handling, and impose a fine on the unit according to the provisions;
Eleventh central and provincial units in Zhuzhou construction projects, authorized by the Audit Office and the Hunan Provincial Audit Office for audit supervision. These Measures shall apply to the audit supervision of construction projects authorized by the National Audit Office and the local audit office.
Twelfth county (city, district) construction project audit supervision, county (city, district) audit institutions with reference to these measures.
Thirteenth auditors who abuse their powers, engage in malpractices for selfish ends and neglect their duties shall be given administrative sanctions; If a crime is constituted, criminal responsibility shall be investigated according to law.
Fourteenth these Measures shall come into force as of the date of issuance, and the Zhuzhou Municipal Audit Bureau shall be responsible for the interpretation. The original "Zhuzhou City Construction Project Audit Supervision Implementation Measures" shall be abolished at the same time.