The quality of project cost audit should be controlled from many aspects, including the control of the competent department of the industry, the internal control of consulting institutions, the control of cost personnel themselves, and the feedback from the entrusting party and other relevant personnel. The following mainly talks about how to do a good job of settlement audit from the personal point of view of cost engineers. The following is the knowledge I brought to you about how the cost engineer conducts the project settlement audit. Welcome to reading.
How does the cost engineer audit the project settlement?
Construction project completion settlement refers to the final settlement of the project price to the contractor after the construction enterprise has completed all the contracted projects according to the contents stipulated in the contract and passed the quality acceptance of the relevant departments and met the contract requirements. The audit of construction project settlement refers to the comprehensive review of the authenticity and legality of the project settlement prepared by the contractor by the cost consulting agency according to the project completion data submitted by the employer, which is an important means to verify the project cost and has practical significance for running the project completion settlement well.
It is often found that the project settlement submitted for review is inaccurate, and even the error is large. The reasons are mainly from the aspects of the employer and the contractor. For the owner, there are some factors, such as imprecise wording in bidding documents, construction contracts and site visas, blind signing of project contact sheets, unproven design changes, unclear expression of visa results and insufficient accuracy. For the contractor, one is that when the understanding of the construction contract is different from the on-site visa, it unilaterally makes an explanation in favor of the contractor, resulting in an understanding error; Second, due to the lack of investigation and reliable first-hand information, the budget quota, valuation table or supplementary quota contain more irrationality, which makes the actual cost far from the quota; Third, some contractors overestimated the risk, overestimated the engineering quantity and set a high limit in order to obtain more benefits unilaterally. Fourth, due to the uneven professional level of project cost personnel, the settlement is "distorted".
Therefore, in order to reasonably determine the project cost, we must pay special attention to the audit of project settlement, carefully analyze the reasons for the deviation of project settlement compilation and the actual factors affecting project settlement, fundamentally strengthen the audit, strictly control the audit quality, ensure the audit quality of project cost consulting units, reduce the audit risk, and put the quality awareness of project cost audit in a very important position.
The quality of project cost audit should be controlled from many aspects, including the control of the competent department of the industry, the internal control of consulting institutions, the control of cost personnel themselves, and the feedback from the entrusting party and other relevant personnel. The following mainly talks about how to do a good job of settlement audit from the personal point of view of cost engineers.
First, accept the preparatory work for the project settlement audit task
(1) When accepting business, do your best and do what you can. When the company arranges the cost engineer to undertake the project audit, the cost engineer himself should consider his own professional ability, fully understand the purpose of entrustment, the general concept of the project, whether to conduct the preliminary examination before entrustment, and the availability of the data required for the audit. If it is beyond the scope of its own business ability, it should report to the company in time so as to increase the number of professionals or reschedule.
(2) Adhere to the principle of independence. Auditors must deal with problems according to objective facts without any prejudice. Auditors should avoid personal relations with the personnel of the audited unit.
(3) Prepare and review the cost consultation scheme of the system. It is clear that the project leader will organize the preparation of the cost consultation plan, organize the analysis and discussion of the plan, and report it to the audit step by step, so that the organization of cost consultation can focus on the project and concentrate on solving key and difficult problems.
(4) Master the use of engineering cost software. At present, there are many kinds of engineering cost software on the market, each with its own advantages and disadvantages. Auditors are advised not to change the software frequently, or they will easily make mistakes because they are unfamiliar with the software.
Second, the audit project quality control
(1) Auditors should be familiar with the submitted materials and conduct on-site investigation. When necessary, the entrusting party, the contractor and the contractor can be called to discuss with each other, and a clear opinion on relevant issues can be reached before the audit, and a written meeting minutes can be formed for * * * to abide by.
(2) In the process of audit, if you find unclear or disagreeable problems, you should get in touch with the client and go to the construction site to investigate and collect evidence together with the employer and the contractor.
(3) Implement communication system. First, internal auditors communicate with each other at any time, strengthen mutual cooperation, exchange information, and work together; Second, the project leader communicates with the employer at any time. Third, the project team communicates with the relevant personnel of the entrusting unit and the contracting unit, negotiates the differences between the two sides, reaches a consensus and formulates a reasonable solution.
(4) Implement various technical measures of the company and strictly implement the three-level audit procedures.
(1) The Company's Employee Practice Manual gives a comprehensive and detailed explanation and regulation on the quality control of comprehensive audit, and the standardized practice should be seriously implemented.
(2) Control the whole process through various technical measures, such as hierarchical step-by-step quality control method, key point quality control method, three-level audit, etc., to ensure the quality.
A: Graded quality control measures: each member of the project team controls the business quality at the corresponding level according to their respective responsibilities, and forms a graded work quality inspection and supervision system, so as to find problems and solve them in time.
B: Step-by-step quality control measures: "Step-by-step" audit method is adopted for different links of the project. According to the quality control content and target responsibility of each business link, after each link is completed, it must be verified by the professional person in charge before entering the next link.
C: Quality control measures for key points: During the implementation of each project, there will be some key points that have a significant impact on the results and quality. By controlling these key points, the overall quality of the project can be basically guaranteed and the work efficiency can be greatly improved.
D: Three-level audit measures: the auditors will audit the project settlement submitted for review item by item, prepare the project audit calculation and draft settlement adjustment schedule for comments, and prepare preliminary audit opinions, and submit them to the project leader for review together with the consultation quality control flow chart; After the project leader approves, he will submit the preliminary examination opinions and the draft for comments to the client, and the client will send the draft for comments to the employer and the contractor for comments; After the entrusting party, the contractor and the audit unit reach an agreement on the audit settlement, the project leader will submit the audit opinions and the quality control flow chart of the project cost consultation to the technical leader for final approval; The employer, the employer, the person in charge of the contractor and the technical person in charge of the consulting unit respectively sign their opinions on the project settlement approval form and affix their official seals to show their approval.
(5) Procedures for issuing audit reports
The person in charge of the project drafts the audit report of project settlement, which is signed and printed by the person in charge of the consulting unit, and stamped with the special seal for the qualification of the person in charge of the project and the special seal for the consulting unit. The audit report of project settlement shall be sent to the client.
Third, the control focus in the process of project cost audit
The quality control of audit process is the core of the whole audit quality assurance, which plays a key role in the quality control of audit process, ensuring audit quality and reducing audit risk.
When determining the project cost, we should adhere to the current valuation standard as the basis, and review it according to the provisions of the construction contract and bidding documents, as-built drawings, site visas and design changes.
(1) Collect and sort out the data needed for settlement. Settlement audit is a comprehensive review of the authenticity and legitimacy of the project settlement prepared by the contractor by the cost consulting enterprise according to the project completion data submitted by the employer, so the authenticity, integrity and legitimacy of the project completion data are directly related to the correctness of the project price audit.
(2) Go deep into the site and fully grasp the engineering dynamics. Settlement audit can not only be the calculation audit of drawings and engineering changes, but also go deep into the site and check carefully to ensure the quality of project settlement. The cost engineer should master the engineering trends and know whether the project is constructed according to the drawings and engineering changes, whether some negotiations have not been carried out, whether some removed parts have not been notified of changes, and whether changes have been made on the basis of changes. Find problems and check them one by one on the spot.
(3) Engineering quantity audit. Engineering quantity is the basis of all cost calculation, and the authenticity of engineering quantity has great influence on engineering cost, so the focus of engineering cost audit is engineering quantity audit first. When carrying out the audit, we should be familiar with the construction drawings and fully understand the engineering change visa on the basis of mastering the calculation rules of engineering quantity. When reviewing the engineering quantity, it is necessary to check whether there is over-calculation or repeated calculation, whether the calculation units are consistent, and whether the calculation is carried out according to the calculation rules of engineering quantity.
(4) On-site visa review. On-site visa is often the most controversial and prone to problems between the two parties to the contract. The audit of on-site visa should follow three principles: first, the principle of objectivity, which should not only examine whether there are signatures and opinions of both parties, but also examine the authenticity of signatures and opinions; Secondly, the principle of integrity should be considered in the overall environment of the whole project to avoid double calculation of engineering quantity; The third is the principle of comprehensiveness, which examines the authenticity of both visa events and the number of visa events.
(5) Review of materials. When reviewing materials, it is mainly to check whether there is any false price, whether the quota amount of main materials and special materials is calculated according to drawings and quota standards, and whether the material loss rate is improved. For materials that can be adjusted according to the facts, directly review the original bills of the construction enterprise, especially the decorative materials. For the project with a long construction period, the material price fluctuates greatly, so check whether the settlement is made according to the material price confirmation method stipulated in the construction contract.
(6) Review of quota application. First, check whether the quota selection is correct and reasonable. Secondly, check whether the use process of the quota is rigorous and whether there is a wrong set of quotas. The application amount is divided into direct application and conversion application. For the review of direct application, check whether the application amount is high or whether there are multiple sets of quotas; For the application for conversion, it is necessary to check whether the conversion is carried out according to the regulations and whether the conversion method is reasonable and correct. Finally, whether there is a situation of ignoring the comprehensive interpretation of quota and not converting coefficients according to the interpretation is investigated.
(7) Audit of measures fees and other project fees. This part of the audit focuses on whether the on-site safety and civilized construction measures have been evaluated by the relevant departments on-site and civilized construction sites, and whether the use time of machinery is within the time stipulated in the construction contract when the large-scale machinery and equipment are imported, exported and installed.
(8) Cost audit. The expenses are determined according to the enterprise qualification, expense category and project category. When auditing, we should first be familiar with the construction contracts, agreements and project categories for auditing. Secondly, we should carefully study the cost quota and related documents, and review them in combination with the actual situation. For the same project with different cost policies, the corresponding costs should be calculated separately. Finally, the calculation process of construction project cost is reviewed, and the cardinal number determined in various cost calculations is emphatically introduced. Special attention should be paid to whether the reward and punishment conditions agreed in the contract are met, whether there are quality and time limit claims and counterclaims, and whether the tax rate is applied correctly.
(9) Change the project price audit. The unit price of the project, especially the unit price of the changed project, should be calculated according to the following principles: First, the contract price is changed according to the existing price in the contract. Second, there are only similar changes in the project price in the contract, and the contract price can be changed with reference to similar prices. Thirdly, if there is no price applicable to or similar to the changed project in the contract, the contractor shall propose an appropriate price for the change, which shall be implemented after being confirmed by the engineer.
(10) Review of materials supplied by Party A. First, review the settlement price of materials supplied by Party A entering the project. Secondly, review the deduction of materials provided by Party A, generally according to the budget price. The difference between the market price and the budget price of the materials provided by Party A shall be settled by Party A itself, and Party B may calculate the storage fee of the materials provided by Party A during the deduction. If the quantity received by the contractor exceeds the theoretical quantity, the overpaid part shall be refunded at the market price. Finally, when reviewing the taxes of materials provided by Party A, it should be noted that the taxes of materials provided by Party A are part of the total project cost, and then deducted after tax according to the above methods.
(1 1) Audit of ancillary works and additional works. This part of the settlement reduction rate is often higher than the main project, mainly because the current bidding only pays attention to the bidding of the main project of the engineering contractor, while ignoring the bidding of the auxiliary project and the additional project. Therefore, the audit process should be more serious, and the audit focus should be on the confirmation of the authenticity of engineering quantity, the price of materials and equipment, the application of quota, whether the charging standard is reasonable, whether to make concessions, etc.
Four, the quality control of the project cost settlement after the audit
After the audit procedure is completed (that is, after the project cost consultation report is issued), it does not mean that the audit work is completely over. The stage of tracking, implementing and sorting files is the last link of the audit project and the final embodiment of the audit results. Project cost audit papers must be collected and sorted according to the management requirements of audit files for future reference. Carefully write the audit business summary, record the major problems and solutions in the audit process.
In a word, the audit of project settlement is the last stage of project cost control, and the quality of project cost audit is the result of the comprehensive action of many factors. If it is not strictly controlled, it will cause irreparable losses. This is a detailed and concrete work, and the calculation should be careful and meticulous, with more calculations and no omissions. At the same time, we should respect the reality, don't calculate too much, don't overestimate the risks, and don't take chances. When auditing, you should obey the truth, don't be opinionated, and maintain good professional ethics and your own reputation. On the basis of the above, ensure the accuracy and truthfulness of "quantity" and "price", do a good job in project settlement, make every project cost audit become an audit masterpiece, create a good development environment for project cost audit, and promote a virtuous circle of project settlement.
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