(a) projects with financial funds, government loans and special government subsidies as the main sources of funds, or projects with the government and its departments as the main investors;
(two) public welfare projects that the government gives preferential policies in terms of land, municipal facilities and financing according to law;
(three) construction projects and technological transformation projects invested by state-owned enterprises and institutions and state-owned holding enterprises;
(four) to accept and use social donations, including public welfare projects that accept donations from foreign businessmen or private individuals and entrust government departments to implement management. Fourth city, district, county (city) audit institutions are the competent authorities of national construction projects, and audit and supervise national construction projects according to their jurisdiction.
Development and reform, finance, construction, transportation, water conservancy, land, planning, supervision, information industry and other departments shall, within the scope of their respective duties, assist audit institutions in auditing and supervising national construction projects.
The internal audit institution of the construction unit and its competent department shall strengthen the internal audit supervision of the national construction projects of the unit and the system, and the quality of its audit service shall be inspected and evaluated by the audit institution according to law. Article 5 Audit institutions shall determine the scope of audit jurisdiction according to the financial affiliation of investors in national construction projects or the supervision and management of construction projects.
The municipal key national construction projects shall be audited by the municipal audit institutions.
The municipal audit institutions may audit the national construction projects authorized by the district and county (city) audit institutions within their jurisdiction, or directly audit the national construction projects within the jurisdiction of the district and county (city) audit institutions. Audit institutions are generally not allowed to conduct repeated audits of the same audit project. Where laws and regulations provide otherwise, such provisions shall prevail. Article 6 Audit institutions shall implement a compulsory audit system for final accounts of state key construction projects within their jurisdiction. Large and medium-sized projects are tracked and audited according to the actual situation. Seventh national construction project audit plan management. Audit institutions shall, in accordance with the provisions of laws, regulations and rules and the requirements of the people's government at the same level and the audit institutions at higher levels, determine the focus of the annual audit work in conjunction with relevant departments and prepare the annual audit project plan.
The annual audit project plan of national construction projects compiled by audit institutions shall specify the total amount of audit projects and the way of audit organization. Article 8 Audit institutions shall establish and improve the computer audit supervision system for national construction projects in Guiyang, strengthen the audit supervision of national construction projects, improve audit techniques and improve audit quality and work efficiency. Ninth national construction projects included in the annual audit project plan, the auditing organ shall, in accordance with the provisions of the "Guizhou Province National Construction Project Audit Measures", entrust the audit or entrust the auditing organ to organize social intermediary institutions to participate in the audit.
Audit institutions may, according to the needs of audit work, employ personnel with professional knowledge related to audit matters to participate in the audit.
Audit institutions shall organize social intermediary institutions to participate in the audit according to law or hire personnel with professional knowledge related to audit matters to participate in the audit, and have special personnel responsible for audit quality control, guidance, supervision and management.
Audit institutions shall be responsible for the authenticity and legality of the above audit results. Article 10 A social intermediary agency entrusted to audit a national construction project shall have legal qualifications corresponding to the audited project, a sound internal management system and a good social reputation. Social intermediary institutions shall be responsible for the authenticity of the audit reports issued by them. Eleventh audit institutions in accordance with the "Guizhou province national construction project audit measures" to organize social intermediary institutions and hire professionals to participate in the national construction project audit funds, in the following ways to solve:
(a) financial investment construction projects in accordance with the relevant provisions of this Municipality, included in the fiscal budget at the same level, arrange special funds;
(two) other investment projects in accordance with the relevant fees, charged from the cost of construction projects.
After the entrusted social intermediary institutions and hired professionals have completed the national construction project audit task in accordance with the regulations, the auditing organ shall promptly notify the financial department and the construction unit in writing to pay the audit fee. Twelfth national construction projects not included in the annual audit project plan, the financial sector in accordance with the relevant provisions of the final accounts of the audit, the audit results copied to the audit institutions. Thirteenth in the tender documents and construction contracts, it should be clear that the final accounts of national construction projects must be audited or financial audit before settlement. National construction projects invested with fiscal funds shall be stipulated in the construction contract, and the project balance shall be reserved in accordance with the relevant provisions of the state, and liquidation shall be carried out after the audit or financial audit is completed.