Government funds refer to the following funds:
(1) Construction funds arranged in the financial budget;
(two) special construction funds included in the financial budget management;
(3) Government financing and the use of national debt;
(4) Loans and grants from international financial organizations and foreign governments;
(5) Income from the transfer, sale and auction of state-owned assets and their management rights;
(six) the transfer of land use rights;
(seven) other government funds as prescribed by laws and regulations. Article 3 The implementation of the general budget or budgetary estimate, the implementation of the annual budget, the annual final accounts, the settlement of individual projects and the final accounts of project completion within the administrative area of this Municipality shall be subject to audit supervision according to law. If the survey, design, construction, supervision, supply and other units directly related to government investment projects obtain funds for construction projects, their authenticity and legality shall be subject to audit investigation according to law. Article 4 The municipal auditing organ is the competent department in charge of auditing and supervision of government investment projects in this Municipality, and shall conduct auditing and supervision on the truthfulness, legality and benefits of financial revenue and expenditure of government investment projects according to law.
County (city) audit institutions shall be responsible for the audit and supervision of government investment projects within their respective jurisdictions.
Development and reform, finance, construction, land and resources, transportation, water conservancy, supervision and other departments shall, in accordance with their respective responsibilities, assist audit institutions to carry out audit supervision of government investment projects. Fifth city and county (city) audit institutions audit government investment projects within their jurisdiction, and supervise and manage government investment projects or state-owned assets according to the financial affiliation. County (city) audit institutions on the audit jurisdiction is not clear or controversial, determined by the municipal audit institutions.
Government investment projects with multiple investors shall be audited by audit institutions with audit jurisdiction over the investors who have a large proportion of investment or substantial control; The key investment projects of the municipal government shall be under the jurisdiction of the municipal audit institution, or the audit institution where the project is located may be authorized to be under the jurisdiction.
Audit investigation on the authenticity and legality of funds obtained by design, construction, supply and other units directly related to government investment projects is not limited by the scope of audit jurisdiction. Article 6 When auditing government investment projects, audit institutions may organize social intermediary institutions with legal qualifications and employ personnel with professional knowledge related to audit matters to participate in the audit.
The funds necessary for audit institutions to perform their duties of project audit and supervision shall be included in the fiscal budget at the same level or arranged in the audit reduction in accordance with relevant regulations. Article 7 Audit institutions shall, in accordance with the provisions of laws, regulations and rules and the requirements of the people's governments at the corresponding levels and audit institutions at higher levels, determine the annual audit project plan and audit scope of government-invested projects, and may determine the audit methods according to the investment amount and scale of the projects.
Audit institutions can track and audit major government investment projects such as urban infrastructure and affordable housing with an investment of more than 654.38 billion yuan or involving public interests and people's livelihood; Government investment projects with long construction period or composed of multiple single projects can be audited by stages or sub-projects; Final accounts audit can be implemented for projects with relatively small investment; The audit work completed by the competent department or the construction unit may be inspected and audited.
Before the completion and settlement of key investment projects with large capital investment and high social concern, audit institutions shall conduct audits first. Audit institutions shall order the construction unit and design, construction, supervision, supply and other units to handle the settlement according to the facts. Eighth audit institutions should make full use of information technology to carry out the audit of government investment projects, establish and improve the information management platform, and improve the audit management level and efficiency of government investment projects.
Development and reform, financial departments and relevant industry departments should improve the informatization level of government investment project approval and construction work, and gradually realize information exchange, exchange and sharing with audit institutions. Article 9 Audit institutions shall, according to the annual audit project plan and the determined audit scope, audit and supervise the budgetary estimate, budget implementation, project settlement and final accounts of government investment projects according to law.
Before the completion and acceptance of government investment projects, the construction unit shall timely organize the preparation of final accounts documents, and handle the declaration of final accounts of the project in accordance with the provisions. Among them, the project included in the annual audit project plan and audit scope, the construction unit shall submit the final accounts documents to the audit institution for audit; For projects that are not included in the annual audit project plan and audit scope, the construction unit shall submit the final financial statements to the financial department or the relevant administrative departments for audit. Tenth audit, finance, development and reform departments in accordance with the relevant laws and regulations and the relevant provisions of the Municipal People's government, within the scope of their respective duties, supervision, audit and audit of government investment projects. Audit and audit results should be notified to each other among relevant departments.
If the audit results of government investment projects by social intermediary institutions are verified and used by audit institutions, audit institutions and other relevant departments shall not conduct repeated audits and audits on the same matter.