(a) the financial budget funds at the corresponding level;
(two) the higher authorities special grant funds;
(3) national debt.
(four) loans from international financial organizations and foreign governments and other government sovereign foreign debt funds;
(5) Funds raised through government credit loans or government promised repayment;
(6) Bonds and lottery tickets issued by the government and various donations received;
(seven) other government funds or assets. Article 4 Audit institutions of the people's governments of cities, counties and districts (hereinafter referred to as audit institutions) are the administrative departments in charge of audit supervision of government-invested construction projects, and are responsible for the audit of government-invested construction projects.
Development and reform, finance, supervision and other administrative departments shall, within the scope of their respective duties, assist audit institutions in auditing government-invested construction projects.
Audit institutions may, when auditing major projects invested by the government, establish a joint meeting system with the departments of development and reform, finance and supervision. Article 5 The municipal auditing organ shall be responsible for auditing the construction projects at or above the city level or mainly invested by the government at or above the city level; County, district or county, district government as the main investment in construction projects, the county, district audit institutions audit.
City audit institutions can audit the construction projects audited by county and district audit institutions. Article 6 Audit institutions may, according to the needs of their work, employ persons with relevant professional knowledge or professional institutions to participate in the audit of government-invested construction projects.
Audit institutions shall formulate relevant work norms and strengthen the supervision and management of employed personnel and institutions. Article 7 Audit institutions, auditors and employees shall follow the principles of objectivity, impartiality, seeking truth from facts, honesty and confidentiality when auditing government-invested construction projects. Article 8 The funds required by audit institutions to perform the audit duties of government-invested construction projects shall be included in the fiscal budget and guaranteed by the people's government at the corresponding level.
Audit institutions shall not charge fees from auditees in any name. Article 9 Audit institutions shall be responsible for the preparation of annual audit plans for government-invested construction projects. The audited entity and audit method shall be determined in the annual audit plan.
After the annual audit plan of government-invested construction projects is approved by the government at the corresponding level, it shall be announced to the public and inform the audited units.
Audit institutions shall carry out audit work according to the annual audit plan of government-invested construction projects.
Government-invested construction projects that are not included in the annual audit plan of government-invested construction projects shall be audited by audit institutions. Article 10 Audit institutions shall track and audit the construction and management of key government investment projects and urban infrastructure, affordable housing, schools, hospitals and other projects involving public interests and people's livelihood. Eleventh audit institutions shall audit the whole process of government-invested construction projects that implement follow-up audit. Main contents of follow-up audit:
(a) the implementation of the project approval procedures;
(two) whether the scale, content, standard and budget of the project meet the requirements of the examination and approval documents;
(three) the authenticity and legality of the use of funds related to land acquisition, demolition, survey, design, supervision and consulting services;
(four) the performance of the project subject to tender;
(five) the authenticity and legality of the financial revenue and expenditure of the project construction and the use of construction funds;
(six) the qualification grade and charging standard of survey, design, construction, supervision, consultation and agency of the project;
(seven) the performance of the project contract;
(eight) project quality management;
(nine) the performance of the duties of the project site management and supervision personnel;
(ten) the site visa, design changes, equipment and materials procurement, etc. involved in the project. Twelfth audit institutions in the follow-up audit process, can audit the project pre-tender estimate control price; Special and phased audits can be conducted on the implementation of financial policies in all aspects of construction project design and construction, the establishment and implementation of internal control system of the project, and the cost control of partial projects of the project, and audit evaluation or audit suggestions can be put forward. Thirteenth tracking audit of government-invested construction projects, audit institutions can entrust qualified quality supervision units to conduct spot checks on the quality of the project. Fourteenth government investment in the follow-up audit of construction projects, in the case of engineering quantity, material price, equipment purchase price and design changes, the audited entity shall promptly notify the auditing organ.