"mingguang city municipal government investment construction project audit supervision measures (revised in 2022)" has been adopted at the second executive meeting of the municipal government in February 8, 2022, and is hereby issued to you. Please conscientiously implement it according to the actual situation.
Mingguang city Municipal People's Government
February 2022 14
Measures of mingguang city Municipality on Audit and Supervision of Investment and Construction Projects
Article 1 In order to strengthen the audit supervision of government-invested construction projects, further standardize investment behaviors and improve investment benefits, these Measures are formulated in accordance with the Audit Law of People's Republic of China (PRC), the Measures for Audit Supervision of Anhui Government-invested construction projects and other relevant laws and regulations.
Article 2 The financial revenues and expenditures of government-invested construction projects and construction, survey, design, construction, supervision and procurement units directly related to government-invested construction projects within the administrative area of this Municipality shall be subject to audit and supervision according to law.
Article 3 The government-invested construction projects mentioned in these Measures include the following capital construction projects and technological transformation projects:
(a) financial budget funds, government special construction funds (funds), government debt funds and other financial funds account for more than 50% of the total investment in the budget, or less than 50% of the construction projects over which the government has control;
(2) Other government-invested construction projects as stipulated by laws, regulations and rules and the Municipal People's Government.
Article 4 Audit institutions shall supervise the implementation of the general budget or budgetary estimate, the implementation of the annual budget and final accounts, the settlement of individual projects and the final accounts of project completion of government-invested construction projects according to law.
Relevant government departments and other units shall, within the scope of their respective duties, assist audit institutions to do a good job in audit supervision of government-invested construction projects according to law.
The construction unit and the competent department of government investment construction projects shall strengthen the internal audit of the government investment construction projects of the unit or the system, and accept the professional guidance and supervision of the audit institutions.
For government-invested construction projects with large financial investment or related to the national economy and people's livelihood, audit institutions can follow up the whole process of preparation, construction implementation and completion acceptance of construction projects.
Article 5 The Municipal People's Government shall guarantee the personnel and funds required by audit institutions to perform their duties of audit supervision of government-invested construction projects.
Audit institutions may, according to their needs, entrust social intermediary institutions with legal qualifications or employ personnel with professional knowledge related to audit matters to participate in audit work. The entrustment fee shall be guaranteed by the Municipal People's Government.
Audit institutions should strengthen the guidance and supervision of the entrusted social intermediary institutions and the relevant personnel hired, and be responsible for the authenticity and legality of the audit results.
Audit institutions entrust social intermediary institutions to participate in the audit of government investment construction projects, and should adopt fair competition methods such as bidding.
Article 6 Where audit institutions use the work results formed by social audit institutions and internal audit institutions of relevant departments and units as audit evidence, they shall establish and improve the review mechanism and be responsible for the audit results by using their work results.
Audit institutions shall correct the inaccurate or illegal work results of social audit institutions and internal audit institutions of relevant departments and units, or organize audits separately.
Seventh audit institutions shall, in accordance with the provisions of laws, regulations and rules, determine the annual audit focus of government-invested construction projects and prepare the annual audit project plan in accordance with the requirements of the Municipal People's government and the higher audit institutions.
Article 8 Audit institutions shall audit and supervise the authenticity, legality and effectiveness of the following items of government-invested construction projects:
(a) the implementation of construction procedures;
(two) the implementation of the project legal person, bidding, contract management and project supervision and other construction management systems;
(three) the management and use of land acquisition and demolition costs;
(four) the collection and use of construction funds, construction costs and other financial revenues and expenditures;
(five) the settlement and payment of the project price and the control of the project cost;
(six) the procurement, storage and use of equipment and materials;
(7) Preparation of final accounts, delivery and use of assets;
(eight) project quality management;
(nine) the economic, social and environmental benefits of investment;
(ten) other matters required by laws, regulations and rules.
Article 9 Audit institutions may conduct special audits or audit investigations on the following important matters related to government-invested construction projects:
(a) the collection, use and management of special construction funds;
(two) important matters involving the government's macro-control policies;
(three) other important matters designated by the government or involving public interests.
Tenth audit institutions have the right to audit or audit the construction projects invested by the government and the important matters related to the construction projects invested by the government:
(a) require the audited entity to provide relevant documents, financial information and electronic data;
(two) to check the relevant documents, financial information, contracts, budgets, project settlement, final accounts, project supervision information and electronic data of the audited entity;
(three) to investigate and collect evidence from relevant units and individuals on issues related to audit matters;
(four) other rights stipulated by laws, regulations and rules.
Construction, survey, design, construction, supervision, procurement and other units directly related to government-invested construction projects shall provide relevant information in accordance with the requirements of audit institutions, and be responsible for the authenticity and completeness of the information provided.
Article 11 Where the financial department evaluates the investment of government-invested construction projects, it shall, after the investment evaluation is completed, send a copy of the evaluation conclusion to the auditing organ.
Audit institutions can make use of the investment evaluation conclusions made by the financial department when auditing government-invested construction projects.
Twelfth audit institutions shall determine the audit period according to the scale of government investment construction projects, and the audit period shall not exceed 3 months. Due to special circumstances, with the approval of the person in charge of the audit institution, it may be appropriately extended, and the longest extension period shall not exceed 2 months.
Thirteenth audit institutions shall promptly report to the Municipal People's government the audit results of government-invested construction projects.
The audit results of government-invested construction projects shall be announced to the public according to law after being approved by the Municipal People's Government. When publishing audit results, audit institutions shall keep state secrets and business secrets of the audited entity.
Article 14 If the audited entity and its relevant personnel violate laws and regulations in government-invested construction projects, which fall within the scope of handling and punishment by audit institutions, the audit institutions shall handle and punish them in accordance with the provisions of laws, regulations and rules, and suggest the relevant departments to give administrative sanctions to those responsible; If it does not fall within the scope of handling and punishment by audit institutions, it shall be transferred to the relevant departments for handling and punishment, and the relevant departments shall handle and punish it in a timely manner according to law, and notify the audit institutions in writing of the results of handling and punishment; If the case constitutes a crime, it shall be transferred to judicial organs for legal responsibility.
Fifteenth audited units in violation of the provisions of these measures, not in accordance with the requirements to provide relevant information, or the information provided is untrue and incomplete, by the audit institutions in accordance with the relevant provisions.
Sixteenth construction units in violation of the relevant provisions, in the settlement of government-invested construction projects, the auditing organ shall order the construction unit to recover within a time limit.
Seventeenth social intermediary institutions entrusted by audit institutions or relevant personnel engaged in illegal acts in the audit of government investment construction projects, audit institutions shall promptly stop their work, and shall be investigated for legal responsibility according to law.
Eighteenth staff of audit institutions have one of the following acts, shall be given administrative sanctions according to law:
(1) Practicing fraud and issuing false audit reports;
(two) conceal the audited units and construction projects in violation of national financial regulations;
(three) knowing that there is an interest in the audited entity or the audited item, but not taking the initiative to avoid it, causing serious consequences;
(4) divulging state secrets or commercial secrets of the audited entity;
(five) breach of privilege, favoritism, dereliction of duty;
(six) there are other illegal acts.
Article 19 These Measures shall come into force as of the date of promulgation. 2065438+ Notice on Printing and Distributing (Zheng Ming [2018] No.5) shall be abolished at the same time.
For more information about project/service/procurement bidding, and to improve the winning rate, please click on the bottom of official website Customer Service for free consultation:/#/? source=bdzd