Do you have any good suggestions for bidding and purchasing audit?
In view of the problem that the audited unit may raise the project budget by means of falsifying the construction content, setting the height quota and calculating the material price. Actively carry out the audit of "bidding control price" of government investment projects. According to the relevant documents issued by the government at the same level, the price control scheme of investment projects compiled by the construction unit must pass the price control pre-trial and strictly check. According to the project design scheme and on-site investigation, the Audit Bureau conducts a comprehensive audit of the project cost control of the construction unit, providing a basis for the bidding bureau to bid for investment projects. After the completion of each audit project, the audit data should be classified and filed, and a database of audit project data of bidding control price should be established to accumulate first-hand data for future final accounts. The concrete implementation is as follows:
(1) The audit of project bidding control price needs to calculate, adjust and summarize a large amount of data, and the audit time is tight. A slight negligence will affect the audit results. First of all, do a good job in preparation before the audit, master the drawings, the preparation of bidding control price, the situation of the construction site, and the conventional construction technology. Secondly, understand the compilation basis and project scope of tender control price, communicate with specific compilers and owners, and discuss and guide the difficult problems of the project to grasp the whole picture of the project. In the process of auditing the tender control price of some special complex projects, we must do more investigation and study to understand the accuracy of material prices and the feasibility of construction schemes, so as to audit the reasonable tender control price. Otherwise, it will not only be impossible to check whether the construction drawing design is consistent with the estimated investment, but also affect the implementation process of the project construction.
(2) The specific implementation of the tender control price audit adopts different methods.
1. Indicator audit refers to auditing the economic and technical indicators of similar and audited projects, such as consumption indicators of steel bars, concrete, mortar and labor, and controlling the price indicators of similar projects. This audit method is simple, as long as it is compared with the indicators of similar projects. If there is a big discrepancy, it is necessary to find out the key points through analysis and comparison for further review. Its advantages are high speed, suitable for general civil engineering, small scale and simple structure.
2. Key audit is a relatively comprehensive audit. The so-called key audit is a project with large engineering quantity and high comprehensive unit price, which has a great influence on the control price of project bidding. In the specific audit, there is no need to calculate and audit each engineering quantity, but a relatively simple and feasible method is adopted.
3, comprehensive audit priority check whether the project category and cost is correct, whether according to the provisions of the existing documents; Secondly, check whether the feature description of the bill of quantities is consistent with the group price; Finally, check whether the calculation of the cost of the measures is reasonable and whether it is calculated according to the conventional construction organization design.
Two, the tender control price audit is the premise to ensure the project cost benefit.
Bidding control price audit is a concrete embodiment of strengthening audit and economic supervision, which can control the cost of government investment and construction to the maximum extent, save money for finance, effectively prevent and reduce possible problems such as missing bids and colluding in bidding, and is also a concrete method to do a good job in investment benefit audit. With the further development of market economy, the diversification of investment subjects and the diversification of interest pattern of engineering projects, it is urgent to carry out bidding control price audit.
(1) Strengthen planning, effectively control audit costs and improve work efficiency. According to the plan of government investment projects at the same level and the requirements of higher audit institutions, combined with their own investigation, they realistically evaluate their own audit resources and determine audit projects. Make full use of social resources in time, hire qualified professional and technical personnel to make up for the shortage of their own audit strength, and make preparations in advance through investigation, so as to improve the efficiency of audit work and control the project cost more actively, reasonably, scientifically and effectively.
(2) Put forward reasonable suggestions for optimizing the design scheme. Relevant competent departments should strengthen the supervision of survey and design work, strengthen the demonstration of design schemes, carefully select survey and design units, strictly implement quota design in investment control, and technically strengthen the review of construction drawings. The design stage is an important stage to generate and determine the project cost. Whether the design scheme is reasonable and the design quality will directly affect the project cost. Therefore, only by strengthening the project cost management in the design stage and stopping the man-made waste in the design stage can the project cost be effectively controlled.
Third, the role of bidding control price audit in project cost
Reasonable determination of bidding control price plays an important role in guiding bidders to bid, controlling project investment and avoiding disorderly competition without base price. Bidding control price audit strengthens the supervision and control of investment projects from the source, effectively plugs the loopholes of project control price management such as false project control price and false project cost, reduces the government investment risk, saves financial funds, effectively prevents, reveals and resists all kinds of violations in the field of investment and construction, and gives full play to the "immune system" function of audit. Through the audit of project bidding control price, it plays a very significant role in effectively improving the effect of audit supervision, strengthening audit supervision and promoting the construction of party style and clean government.
(a) to promote the reform of bidding management system, improve investment management. After the budget of the traditional tender control price is compiled by the cost consulting organization, the construction unit, that is, the tender unit, will generally reduce a certain proportion as the tender control price on the basis of the organization's compilation, but there is no clear basis for the authenticity, legality and rationality of this practice. At the same time, there are still some problems in the bidding activities, such as the formality of bidding, the nonstandard procedures, the lack of sense of responsibility of all kinds of personnel involved in bidding, and the vicious competition of bidding units. Many of these disadvantages can not be solved well through subjective and objective efforts, which affects the benefits that should be brought by project bidding. After the implementation of the audit of tender control price, the audit of tender control price became the pre-procedure of tender work, and the tender control price was announced to the public, which changed the previous hidden tender into open tender, and played a great role in promoting the reform of tender management system, improving investment management and maintaining the seriousness of tender management.
(2) Innovating ways to control corruption from the source and control investment costs. Since the implementation of the Bidding Law, it has played a positive role in standardizing the behavior of the construction market and strengthening the bidding management. However, there are still many problems due to insufficient implementation of the bidding law and irregular bidding management. Undeniably, the construction field, especially the bidding link, is a high-incidence area of corruption. After the audit of bidding control price was implemented, the budget cost was squeezed out from the system design, the interest space of false bidding and various black-box operations was narrowed, and an effective anti-corruption defense line was built for construction projects. At the same time, the audited bidding control price not only ensures the reasonable profit of the construction party, but also effectively controls the project cost of the construction project, improves the efficiency of the use of government construction funds, and ensures the benefits that the project bidding should bring.
(3) Straighten out the legal relationship of investment audit and reduce the audit risk. The traditional investment audit focuses on post supervision, so it can be said that the administrative regulation of Audit Law alone is not enough to change the existing contract. Once the contract is signed, both parties are equal civil legal subjects, and the contents of the contract are protected by the contract law, and no one can change it. Within the existing legal scope, the audit results of audit institutions can not be used as the basis of judicial judgment, but only as judicial reference. This can easily lead to legal proceedings or even defeat. Bidding control price audit is an audit procedure before project bidding or contract signing, and it is an administrative supervision and management behavior in advance. By auditing, the cost moisture in the budget of government investment projects is squeezed out, so as to straighten out the legal relationship of investment audit and reduce the risk of audit litigation.
(4) Enhance the independence and objectivity of audit and improve work efficiency. Different from the post-audit of the project settlement audit, the bidding control price audit belongs to the pre-audit which is entrusted by the government or government departments to audit the project budget compiled by the budgeting authority according to the design drawings and other information, the quota stipulated by the state, the local material price information and the local market situation. Because it doesn't have a clear winning bidder, it doesn't control the pricing of bill of quantities for specific interests.