Selected model articles of engineering application audit report (1) Follow-up audit in the whole process? Pre-audit report
* * * * Engineering Cost Consulting Co., Ltd.
* * * * Shen Zi (2006) No.238
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Before the construction of Zhuozhou-Jiuzhou section in expressway, Zhuo Lang,
audit report
Hebei Provincial Communications Department:
We accept expressway Administration Bureau of Hebei Provincial Communications Department (hereinafter referred to as? Senior management bureau? ) organized by Zhuo Lang expressway Preparatory Office? Zhuo Lang Expressway from Zhuozhou to Jiuzhou? Before the construction, the capital construction approval procedures, procedures and financial data of the project were audited. Where does the above information come from? Zhuo Lang expressway preparatory office? Yes, it is our responsibility to express audit opinions on these engineering and financial information. Our audit is based on Independent Auditing Standards for Certified Public Accountants in China, Interim Measures for Auditing Budget, Settlement and Final Accounts of Capital Construction Projects of Accounting Firms (No.4 of Cai Ji Zi [1998]), Provisions on Financial Management of Capital Construction of Ministry of Finance (No.394 of Cai Ji Zi [2002]) and Implementation Measures of Traffic Construction Projects of Ministry of Communications (submitted for review) In the audit process, we do a good job in the preliminary work of highway construction projects in combination with the actual situation of this audit; The approval of the infrastructure investment plan; Land requisition and demolition of highway construction projects;
Design of highway construction projects and compilation of bidding documents; Bidding process of construction and supervision units; Engineering quality supervision procedure. Necessary audit procedures have been implemented for the regional environment, cultural relics evaluation and disposal, organizational structure and management system of the construction management unit where the project is located. The audit results are reported as follows:
I. Overview of the Project
Is Zhuo Lang expressway the layout plan of Hebei Province in 2020? Five vertical, six horizontal and seven rows? Are you online? Line 3? An important part of. The starting point of the route is located at the west of Beijing-Guangzhou Railway 140m, about 8km south of Zhuozhou Songlindian, with the starting pile number K0+000. Between Zhang Chen Village and Daxing Village in the east, Linjiatun Town crosses the Beijing-Zhuhai Expressway in the north, Nanguan Town crosses the Jingbai Highway in the north, crosses the Daqing River into Gu 'an County of Langfang City, crosses the proposed Daguang Expressway in the south of Ji Cheng City in the north, and continues to cross the Beijing-Kowloon Railway in the east. After turning to the northeast, Lihe Service crosses Zhuo Lang Highway, crosses Yongding River in Hejin East, passes through Beisi Dai Nan, and finally reaches the intersection of Zhangjiawu and Kitakyushu in Jiuzhou Town, Guangyang District, Langfang City, with a total length of 58.4 kilometers. The whole line is built according to the standard of two-way four-lane expressway (the interchange section of the hub adopts two-way six-lane expressway), and the conditions for building six lanes in the long term are considered. The calculated driving speed is 120km/h, the subgrade width is 28.0m, and the estimated total investment approved by the project is 3,396,036,800 yuan.
Second, the audit results:
1. According to the People's Government of Hebei Province? Reply of Hebei Zheng Han [2004] No.63 on Supplementary Adjustment of expressway Construction Plan in Hebei Province from 2003 to 2007? This project directly enters the feasibility study stage, so there is no project proposal.
2. On October 26th, 2005,65438+/kloc-0, the Development and Reform Commission of Hebei Province took? Reply on Feasibility Study Report of Langfang-Zhuozhou expressway Project (J.F.T.T. [2005] 159)? Approve the feasibility study report of the project.
3. On June 30, 2005, the Development and Reform Commission of Hebei Province adopted? Reply to Supplementary Report on Feasibility Study of Langfang-Zhuozhou Section of Mi-Zhuo Highway (J.F. Huanhe [2005] 108)? Approve the supplementary report of the project feasibility study.
4. On July 2, 20051day, Hebei Provincial Development and Reform Commission passed? Reply to the Preliminary Design of Langfang to Zhuozhou expressway Zhuozhou to Jiuzhou Section [2005]63 1? Approved the preliminary design of the project, and approved the total project budget of 3,396,036,800 yuan.
5. The investment of this project has been included in the annual investment plan of Hebei Provincial Communications Department, and the construction funds have been implemented. The planned project capital investment is1188612900 yuan, of which 768.6 million yuan is self-raised and 420 million yuan is soft loan from China Development Bank, accounting for 35% of the estimated total investment. At the same time, expressway Administration Bureau of the Ministry of Communications signed loan agreements with China Development Bank and China Bank, with a contract amount of 65,438+07366. The total investment required for the project is 3,396,036,800 yuan, which has been fully implemented.
By June 30, 2006, the accumulated funds in place were 576,565,438+03,793.20 yuan, of which 3,665,438+0,696,259.20 yuan was allocated in the previous year and this year.
265,438+04,865,438+07,534.00 Yuan, which is the capital construction fund allocated by expressway Administration Bureau; Total payables are 7,707,649.27 yuan, of which: project payment is 5,557,660.00 yuan, other payables are 65,438+0,965,438+0,343.1.09 yuan, and welfare expenses are 65,438+058,644.
Cumulative capital expenditure as of June 30, 2006
452,308, 108.20 yuan, of which: Jian 'an investment is 56,436,281.56 yuan, deferred investment is 395,0/51769.64 yuan, equipment investment is 0 yuan, and other investments are 720,000 yuan.
Monetary fund is 4 1, 63 1, 368.27 yuan, of which: cash is 7 1, 177.49 yuan, and bank deposit is 4 1, 560, 190.78 yuan; Prepaid and receivables are 90,281966.00 yuan, of which: prepaid project funds are 32,522,835.00 yuan, prepaid materials are 57,320,31.00 yuan, and other receivables are 438,800.00 yuan.
As of June 30, 2006, accumulated deferred investment has occurred.
395 yuan, 15 1 769.64 yuan, the details are as follows:
The management fee of the construction unit is 6,734,205.05 yuan; Compensation for land acquisition and demolition is 320,079,248.34 yuan; The survey and design fee is 3.76 million yuan; The feasibility study fee is 300,000 yuan; Loan interest-97,626.75 yuan (loan interest 65,438+058,756.00 yuan, deposit interest income 256,382.75 yuan); Contract notarization fee, project quality measurement fee is 5,359,773.00 yuan, cultivated land occupation tax is 2,000,000.00 yuan, and land reclamation compensation fee is 56,348 yuan 170.00 yuan; Other deferred investments are 668,000.00 yuan.
On June 20, 2006, the Highway Administration Bureau of Hebei Provincial Communications Department took? Reply on the design documents of the two-stage construction drawing of the main project from Zhuozhou to Jiuzhou in expressway? The construction drawing design documents of the main project of this project have been approved, and the construction drawing design of the main project basically meets the needs of project implementation.
7. Hebei Huaneng Tendering Co., Ltd. is responsible for the construction of subgrade bridge and culvert works of this project and the work in supervision bidding. The five successful bidders are: Henan Dahe Road Construction Co., Ltd., China Railway Fourth Engineering Group Co., Ltd., Xingtai Road and Bridge Construction Corporation, China Railway Bridge Bureau Co., Ltd. and Henan Road and Bridge Construction Group Corporation; The three bidders are: Hebei Tongda Engineering Supervision Consulting Co., Ltd., Hebei Traffic Construction Supervision Consulting Co., Ltd. and Langfang Traffic Technology Consulting Co., Ltd.
Supervision company. This bidding process is in compliance with the Bidding Law of People's Republic of China (PRC) and the provisions of this bidding document. Is the bid evaluation process strictly followed? Instructions to bidders? Article 28.2 (Revised Draft) and? What are the bid evaluation rules of the Bid Evaluation Committee for subgrade bridge and culvert construction in Langfang to Zhuozhou, expressway and Zhuozhou to Jiuzhou? In line with the principles of fairness, justice, science and merit. Approved by the provincial public security department, the establishment and supervision of the bid opening process are legal.
8. On March 28th, 2006, the Ministry of Land and Resources of People's Republic of China (PRC) and the People's Republic of China and? Reply on Zhuo Lang Zhuozhou-Jiuzhou expressway Construction Land (Guo Han [2006] No.249)? Approve the land for project construction.
9. The local work of land requisition and demolition has been signed by Hebei Provincial Communications Department with Langfang Municipal People's Government and Zhuozhou Municipal People's Government on June 5438+065438+1October 07, 2005 and February 5, 2005 respectively? Letter of Responsibility for Land Requisition, Demolition and Local Work in Langfang Section, expressway City, Zhuo Lang? And then what? Zhuo Lang Expressway Zhuozhou section land acquisition and demolition of local work responsibility? .
10, 2004165438+10.2, Hebei Environmental Protection Bureau? Reply on Environmental Impact Report of Langfang-Zhuozhou Section of Mi-Zhuo Highway (No.265, 2004)? Approved the environmental impact report of the project.
1 1. Is there any correlation between the protection and excavation of cultural relics along the route? Hebei Institute of Cultural Relics? This agreement was signed on March 6, 2006, 438+07.
12, Hebei highway engineering quality supervision station has completed the engineering quality supervision procedures.
13, August 2005, 1, Beijing Railway Bureau? Beijing Railway Company Letter [2005] No.437 "Reply on the Scheme of Crossing Railway Interchange from Miyun to Zhuozhou expressway"? Agree to the cross-railway interchange scheme of this project.
14. The Zhuo Lang expressway Preparatory Office has formulated the internal management system to be followed in the implementation of this project, including? Zhuo Lang expressway contract management measures? 、? Measures for project supervision and management? 、? Management regulations for engineering design changes? Such as 1 1 detailed rules for implementation, these internal control management systems are highly targeted and operable, and will definitely play a positive role in promoting the implementation of the project.
15. After auditing, the financial account books of the preparation office are set up soundly and registered normally. We believe that the capital construction approval procedures and formalities required before the project starts have been basically improved, the land acquisition and demolition work has been basically completed, the contractor's equipment and personnel have entered the site, the construction organization design of each contract section has been approved, the preparatory work before the project starts has been basically completed, and the conditions for starting work have been met. It is suggested to reply to the commencement report as soon as possible.
Three. Audit recommendations:
It is stipulated in the special terms and conditions of the contract that the advance payment of materials only pays 75% of the main materials such as steel and cement. Is the suggestion clear? What are the types of other main materials? So as to implement it in future work.
JH [2005] No.437 "Reply on the Cross-railway Interchange Scheme in expressway, Mizhuo Prefecture".
Cost Engineer of Tianjin Zhongshenlian Co., Ltd.:
Certified public accountant:
Selected Model Articles of Engineering Application Audit Report (II) Wuhu Jianlian Project Cost Office
Wu Jian Huang Lian fen Shen
Maintenance of Huangshan bidding bureau and bidding center office
Audit report on project completion settlement
Huangshan City Tendering Bureau:
Entrusted, our unit organized professional auditors to bid for Huangshan City.
Bureau and the bidding center office maintenance project completion settlement audit, our responsibility.
Ren expressed our audit opinion on the principle of objectivity, fairness and seeking truth from facts.
In the process of audit, the implementation includes on-site investigation, verification of physical quantity and urban planning.
We think it necessary to investigate the price and other audit procedures.
Audit basis
1. According to People's Republic of China (PRC) Contract Law and Price Law, He 'an
Measures of Huizhou Municipality on the Administration of Construction Project Cost;
Second, according to the construction drawings and final accounts submitted by your company;
Three, "Huangshan project cost and quota" and the market price.
Audit results:
According to our audit, Huangshan Tendering Bureau and Tendering Center are co-located.
The project completion settlement is based on the entrusted audit content, and the audit cost is 30896.67.
Yuan, the submitted fee is 38,826.38 yuan, minus 7929+0 yuan. Both parties have signed and approved, and relevant settlement matters can be handled according to this result.
Project leader:
Review:
Project reviewer:
Wuhu Jianlian project manufacturing cost Shi office co., ltd
Date of report: 20 12 1 month 12.
Selected model articles of project application audit report (III) Chengguan District Health Bureau:
In order to respond to the national policy of expanding domestic demand and implement the project of improving people's livelihood in the whole region, with the approval of the District Health Bureau, the project of Yanchang Road Caochang Street Community Health Service Center, which was sponsored by the government, purchased by Chengguan District Health Bureau and undertaken by the Third Hospital of Chengguan District, was transformed. (The center is located at No.367 Yanchang Road, Chengguan District, with a total housing area of 2 128.09㎡)
At the beginning of xx, according to the spirit of Gansu Provincial Development and Reform Commission (XX) No.714, Lanzhou Development and Reform Commission (XX) No.324, and Chengguan District Development and Reform Commission (XX) No.251,the government invested 34,049,440 yuan to buy a house and allocated 1.5 million yuan for renovation. 1 1 to 12, xx signed a house purchase contract with Gansu Tianyuan Real Estate Development Company, and entrusted Gansu Jinyuanlong Decoration Engineering Co., Ltd. to design the engineering drawings. From July to September in xx, after being audited by Lanzhou Bureau of Bidding, Gansu Apollo Engineering Construction Consulting Co., Ltd. was authorized to bid for the renovation project of the center, and in September in xx, it signed an engineering supervision contract with Gansu Kaida Engineering Supervision Co., Ltd., and Gansu Kingston Building Decoration Engineering Co., Ltd. won the bid, with the contract price of 1 465,000 yuan. The project started on xx 10/4. Engineering changes increased by 379,737.40 yuan. On March 2nd, xx Chengguan District Third Hospital, the designer, constructor and supervisor invited Chengguan District Supervision Bureau, Chengguan District Audit Bureau, Chengguan District Development and Reform Bureau, Chengguan District Finance Bureau, Chengguan District Project Office and Chengguan District Health Bureau to hold a completion acceptance meeting for the renovation project. The acceptance results are qualified, and the self-inspection opinions of the construction unit are qualified.
The renovation project has been completed according to the requirements of the project. Therefore, we hereby apply for project audit.
No, please reply.
20xx year x month x day