Measures of Yunnan Province on Auditing Government Invested Construction Projects
Updated: 2011-09-06 17:47
Article 1 The measures are formulated in accordance with the Audit Law of the People’s Republic of China and the Regulations for the Implementation of the Audit Law of the People’s Republic of China, and actual situations of the province, for the purpose of intensifying and standardizing auditing supervision of government invested construction projects and improving auditing quality and investment benefits.
Article 2 The measures are applicable for the auditing supervision of preliminary work, budget estimate, budget implementation and final settlement of government invested construction projects in the administrative regions of the province, and auditing supervision of financial revenue and expenditure in work units directly relating to government invested construction projects in the fields of construction, reconnaissance, design, building, supervision, purchase and goods supply.
Article 3 Government invested construction projects mentioned in the measures refer to the following construction projects invested by the government or mainly invested by the government. They comprise infrastructure projects and technological transformation projects.
(1) Construction projects with more than 50 percent of the budget estimate funds from financial budget funds, government special construction funds, government debt funds, and other financial funds.
(2) Construction projects with less than 50 percent of the budget estimate funds from financial budget funds, government special construction funds, government debt funds, and other financial funds, but the government has control power over construction or operation of the projects.
(3) Other government invested construction projects stipulated by laws and regulations, or decided by the people’s governments above the county level.
Article 4 The auditing body shall audit and supervise government invested construction projects according to law. Departments and work units relating to government invested construction projects shall cooperate with the auditing body to carry out auditing.
Administrative departments, including the authorities for development and reform, finance, economy and construction, shall make a copy of investment arrangements and scheduled progress of the government invested construction projects of the year for the auditing body at the same level. The auditing body shall make a copy of the auditing report of government invested construction projects for administrative departments of development and reform, finance, economy and construction at the same level.
The construction units and the authorities concerned shall strengthen internal auditing of government invested construction projects in their own units and unit system.
Article 5 The auditing body shall report the auditing results of government invested construction projects to the people’s government at the same level and to the auditing body at the higher level each year. It shall also make public the auditing results according to law.
People’s governments above the county level shall submit an auditing work report of the auditing body on government invested construction projects to the standing committee of the people’s congress at the same level each year.
Article 6 The people’s government at the same level shall earmark funds for the auditing body to implement the obligations of making auditing supervision of government invested construction projects. The funds shall be listed in the financial budget.
Article 7 The auditing body shall work with the administrative departments of development and reform, and finance to settle down priorities of the annual audit of government invested construction projects, and draw up annual audit project plan.
Key construction projects approved by the people’s governments above the county level shall pass through auditing by the auditing body.
Article 8 Government invested construction projects shall be audited at different levels according to the auditing jurisdiction scopes.
The higher-up auditing body may authorize lower-level auditing body to audit government invested construction projects in the sphere of jurisdiction, or directly audit government invested construction projects pertaining to the sphere of jurisdiction of the lower-level auditing body.
The lower-level auditing body shall report the auditing result to the authorizing organ for examination and approval when it implements auditing under warranty of the higher-up auditing body.
Article 9 The auditing body shall make auditing supervision of the implementation of the general budget or budget estimate, implementation of the annual budget and annual accounting, project completion final accounting, benefits and management of government invested construction projects.
Article 10 The auditing of government invested construction projects comprise supervision of the authenticity, validity and effectiveness of the following items:
(1) Implementation of construction procedures;
(2) Implementation of construct management systems including project legal person, capital fund, tendering and bidding, contract and supervision;
3) Formulation, examination and approval, adjustment and implementation of project budget estimate and budget;
(4) Project capital source and fully funded situation;
(5) Construction and installation investment, equipment investment, amortized investment, other investment, roll-out investment, investment to be cancelled after verification, tail work project investment, and capital of balance;
(6) Purchase and management of equipment and materials needed for the project;
(7) Formulation of project completion summary table, project completion financial balance sheet, commissioning assets summary statement and detailed statement;
(8) Capital construction income sources, distribution, turning over to higher authorities, and preservation;
(9) Completion of investment responsibility target and surplus fund allocation;
(10) Obligatory right and debts of the project;
(11) Counting, drawing and payment of taxes and dues;
(12) Project quality management;
(13) Economic, social and environment benefits of the investment;
(14) Other items to be audited according to laws and regulations.
Article 11 The auditing body may make all-round tracking and auditing of the early-stage preparation, construction implementation, and completion application of government invested construction projects with big financial investment or relating to national economy and the people’s livelihood.
Article 12 The auditing body shall have the following extents of authority when auditing government invested construction projects:
(1) Ask the audited work units to provide related documents, financial materials and electronic data;
(2) Examine related documents, financial materials, contracts, budget estimates and budgets, project settlement, completion settlement, project monitoring materials, and electronic data of the audited work units;
(3) Investigate and collect evidences with related units and individuals relating to audited items;
(4) Other extents of authority stipulated by laws and regulations.
Article 13 The auditing body may employ personnel with professional knowledge relating to the audited issues or intermediary organs from the society with statutory qualifications to participate in auditing government invested construction projects.
The auditing body shall adopt public tender to choose social intermediary organs to take part in auditing government invested construction projects.
Article 14 The social intermediary organs employed by the auditing body to audit government invested construction projects shall meet the following qualifications:
(1) Established according to law, with good reputation, without operation quality problems or violation of the laws and regulations in the past three years.
(2) The social intermediary organs participating in auditing implementation of the budget estimate and budget, and project completion final account audit of government invested construction projects shall have project qualification license and accounting qualification license issued by related administrative organs.
(3) The social intermediary organs participating in auditing project cost settlement shall have related qualification certificate issued by construction administrative organs.
Article 15 Personnel employed by the auditing body to participate in auditing government invested construction projects shall meet the following qualifications:
(1) Obtain register cost engineer and register accountant credentials or certificates of related specialties.
(2) Without operation quality problems or violation of laws and regulations in the past three years.
(3) Without legal interest relations with the government invested construction projects to be audited.
Article 16 The auditing body shall deliver auditing notice to the construction units before implementing early-stage auditing of government invested construction projects. The construction units shall submit related materials to the auditing body in 30 days since receiving the auditing notice. The auditing body shall issue auditing report in 15 days receiving the materials.
Article 17 When they sign construction project contracts with related units for government invested construction projects to be audited by the auditing body, the construction units shall arrange in the contracts to handle project settlements or completion settlements after auditing by the auditing body, and agree on retaining a proportion of money to be paid after the settlement auditing.
Article 18 For the government invested construction projects listed into the annual auditing plan of the auditing body, and the construction units shall duly deliver related materials to the auditing body when the completion final settlement statement is finished. For government invested construction projects with conditions for completion final settlement auditing, the auditing body shall normally issue the audit report in three months since the date confirmed in the auditing notice to implement the audit. The auditing body shall report to the competent organ arranging for annual auditing projects for approval, if it needs to extend the audit deadline in special situations. The audit result shall be used as a basis for construction units to pay settlement funds.
The competent departments shall not handle the completion acceptance formalities if government invested construction projects do not pass the completion settlement audit.
Article 19 The units of building, reconnaissance, design, construction, supervision, purchase and goods supply directly associated with government invested construction projects shall provide related materials under the requirement of the auditing body. They shall be responsible for the authenticity and integrity of the supplied materials.
Article 20 When it audits government invested construction projects, the auditing body shall issue the audit report according to law, and make decisions on audit sanctions and penalties according to law over financial revenue and expenditure behaviors violating regulations. The auditing body shall report to relevant competent administrative departments any issues found in the course of auditing that must be dealt with by the competent administrative departments. It shall report to the judicial organs when finding suspected criminal cases.
Article 21 Regarding the over-charged project costs found in the settlement of government invested construction projects, the auditing body shall instruct the construction units and units undertaking the projects to settle accounts according to facts and law, and order the construction units to take back the over-paid funds within a definite time or take over according to law. The auditing body shall order the construction units to put it right in a time limit for undercounted project costs.
For the behaviors changing the use of funds for government invested construction projects, or transferring, seizing and embezzling project construction funds, the auditing body shall hold them down and order the related units to make correction within a definite time, and investigate and affix responsibilities according to law.
Article 22 In case the audited units violate provisions of article 16, article 18 and article 19 and fail to supply materials as required, or provide inaccurate and incomplete materials, the auditing body shall order them to make correction and circulate a notice of criticism. It shall call to account according to law the units refusing to make correction.
Article 23 The auditors shall be penalized according to law, if they commit one of the following actions. They shall be given criminal sanctions if they commit a crime:
(1) Do not take the initiative to avoid when they know they have a stake in the audited units or audited issues.
(2) Leak state secrets or business secrets of audited units.
(3) Extort or take bribes, or accept illegal profits affecting fair execution of duties.
(4) Conceal law violations of the audited units.
(5) Other behaviors of abuse of power, bending the law for personal gains and engaging in frauds, and neglecting of duty.
Article 24 When the personnel and social intermediary organs employed by the auditing body to participate in auditing government invested construction projects violate laws, regulations and the measures, the auditing body shall cease their assumed operations, investigate for the breach liability, and transfer them to relevant departments for treatment. If the violations constitute crimes, criminal liability shall be investigated according to law.
Article 25 Refer to the present measures for auditing and supervision when it comes to construction projects with state-owned assets holding controlling stakes or dominating the investment, or construction projects using foreign aided funds and social donated funds managed by government organs.
Article 26 The measures shall become effective on July 1, 2008.