Regulations of Shaanxi Province on Audit of National Construction Projects
(a) government investment and construction projects mainly invested by the government;
(two) the state institutions and social organizations use financial funds, state-owned assets mortgage loans and their management of public welfare funds and capital investment construction projects;
(3) Construction projects invested by enterprises and financial institutions in which state-owned capital occupies a controlling or leading position;
(four) the government determines the investors through bidding, and the investors will bear the financing and construction of the project, which will be handed over to the government after completion and acceptance, and the government will buy back the project according to the contract;
(5) Investors shall be determined by the government through bidding, and the government shall undertake fund-raising and project construction, and manage and operate during the concession period. After the concession period ends, investors will hand over the projects managed by the government according to the contract. Article 4 Audit institutions of people's governments at or above the county level shall be responsible for the audit of national construction projects, and carry out audit supervision according to law. The relevant units and individuals shall assist and cooperate with the audit institutions in auditing and supervising national construction projects according to law. Article 5 Audit institutions shall establish cooperation mechanisms with national construction project examination and approval departments, competent departments and relevant supervision departments to inform each other of the situation. Article 6 Audit institutions shall announce the audit results of national construction projects to the public according to law. Article 7 Audit institutions shall establish a reporting system, accept reports from units and individuals on illegal acts in national construction projects and their audit work, and promptly investigate and deal with them. Chapter II Audit Duties and Powers Article 8 Audit institutions shall exercise audit supervision over the budget execution, single project settlement and final accounts of project completion of national construction projects according to law; Audit and investigate the authenticity and legality of construction project funds obtained by survey, design, agent construction, construction, supervision, supply and consulting units related to the project. Article 9 Where a national construction project applies for adjustment of budgetary estimate, and the increase rate exceeds the original approved budgetary estimate of 10%, the project examination and approval department may, after consulting the auditing organ at the same level, handle it according to the audit results. Article 10 Audit institutions may audit national construction projects in the following ways:
(1) direct audit;
(two) to authorize the audit institutions at lower levels to conduct audits;
(3) purchasing audit services from social intermediary institutions through entrustment, etc. ;
(four) to establish a cooperation mechanism with social intermediary institutions and make use of their work results. Eleventh audit institutions can hire personnel with corresponding professional and technical qualifications to participate in the audit of national construction projects, and the professional and technical personnel hired shall meet the following conditions:
(a) with the corresponding professional and technical qualification certificate, and practice for more than three years;
(two) in the past three years, it has not been dealt with by the industry and related administrative penalties;
(3) It has no interest in the national construction projects involved in the audit. Article 12 A social intermediary institution entrusted by an audit institution or establishing a cooperation mechanism shall meet the following conditions:
(1) Having the qualifications required for auditing matters;
(two) in the past three years, it has not been dealt with by the industry and related administrative penalties;
(3) It has no interest in the national construction projects involved in the audit. Thirteenth audit institutions should follow the principles of openness, fairness and impartiality, select social intermediary institutions to participate in the audit of national construction projects according to law, and strengthen their business guidance and supervision.
Audit institutions shall establish and improve the review mechanism, and be responsible for the audit conclusions formed by using the consulting and appraisal of hired professional and technical personnel or using the work results of social intermediary institutions as audit evidence. Article 14 The project legal person or the construction unit shall cooperate with the auditing organ to carry out the national construction project audit, and be responsible for convening the units of survey, design, agent construction, construction, supervision, supply and consultation to accept the audit investigation.
Relevant survey, design, agent construction, construction, supervision, supply, consulting and other units shall provide relevant information in a timely manner, and be responsible for the authenticity and completeness of the information provided. Fifteenth national construction project departments, project legal persons or construction units shall establish and improve the internal audit system, and their internal audit work shall be subject to the professional guidance and supervision of audit institutions. Chapter III Audit Procedures Article 16 The examination and approval department of national construction projects shall timely send a copy of the approval documents and investment plans of national construction projects examined and filed this year to the audit institutions at the same level.
The competent department of national construction projects shall, before the end of each year 10, submit the catalogue and relevant materials of national construction projects that have started this year to the auditing organ at the same level, as well as the catalogue and relevant materials of national construction projects that meet the audit conditions for final accounts in the next year.
Audit institutions shall, according to the materials copied by the examination and approval departments and competent departments of national construction projects, and in accordance with the requirements of the people's governments at the corresponding levels and audit institutions at higher levels, determine the audit priorities of national construction projects and prepare annual audit plans.
After the annual audit plan is determined, the auditing organ shall notify the competent department of national construction projects, the project legal person or the construction unit in writing.