The term "government investment projects" as mentioned in these Regulations refers to fixed assets investment projects using the following funds:
(1) Construction funds arranged in the financial budget;
(two) special construction funds included in the financial budget management;
(3) The financing and utilization of government bonds;
(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 funds invested by the government. Article 3 The municipal auditing organ shall be responsible for auditing government investment projects whose investment source is the city-level funds or whose funds are dominant; The source of investment is district-level funds or government investment projects with district-level funds as the main source, and the district audit institutions are responsible for implementing the audit.
According to the relevant provisions of the state, the municipal audit institution may audit the government investment projects within its audit jurisdiction, or directly audit the government investment projects within its audit jurisdiction. If there is any objection to the audit jurisdiction between district audit institutions, the municipal audit institution shall designate the jurisdiction. For the same audit project, unnecessary repeated audits should be prevented.
Audit institutions may notify the relevant government departments or announce the audit results to the public according to law. Article 4 Other relevant government departments shall, according to their respective responsibilities, do a good job in the supervision and management of government investment projects; Units directly related to government investment projects shall cooperate with audit institutions to carry out audits. Article 5 The municipal and district people's governments shall report the audit work of government investment projects to the Standing Committee of the people's congress at the same level every year, and accept the supervision and inspection of the Standing Committee of the people's congress at the same level on the problems found by the audit institutions and the rectification work. Article 6 Government investment projects shall be audited.
Audit institutions shall, in accordance with the relevant provisions of the state, prepare the annual audit plan for government investment projects and inform the relevant departments in writing. The annual audit plan can be adjusted according to the actual situation.
Government investment projects included in the annual audit plan shall be audited by audit institutions.
Audit institutions can send auditors to track the whole process of government investment projects from the early preparation stage. Article 7 For government investment projects that are not included in the annual audit plan, the construction unit or the competent department of the project shall conduct internal audit in accordance with the provisions of the state, or entrust social intermediary institutions to conduct audit, and the audit results shall be submitted to the audit institutions, and they shall accept the professional guidance and supervision of the audit institutions. Audit institutions may initiate audits of government investment projects whose audit results are inaccurate or where illegal or major irregularities are found. Article 8 When auditing the final accounts of government investment projects, audit institutions shall issue audit conclusion documents within 90 days from the date when the audited entity submits the final accounts and other materials as required. If it is really necessary to extend the audit period, it shall be approved by the person in charge of the audit institution, and the extension time shall not exceed 60 days.
Government investment projects included in the annual audit plan shall be settled according to the audit results after the final accounts are audited. Article 9 Audit institutions shall, according to the needs of their work and in accordance with the principle of openness and transparency, organize social intermediary institutions with legal qualifications and good reputation, or employ personnel with professional knowledge related to audit matters to audit government investment projects.
Audit institutions shall formulate corresponding management regulations to guide and supervise social intermediary institutions and relevant professionals who participate in the audit of government investment projects.
Audit institutions shall organize the audit of government investment projects, which shall be included in the financial budget at the same level, and shall not charge fees to the audited units in any name. Article 10 The audit items of government investment projects include:
(1) Whether the construction scale and standards conform to the approved budgetary estimate of government investment projects, whether the adjustment of investment budgetary estimate or budget conforms to the prescribed procedures, whether the total investment is controlled according to the approved budgetary estimate, and whether there is any unauthorized adjustment of construction standards, expansion of construction scale, construction of projects outside the budgetary estimate, etc. ;
(two) whether the funds are allocated in time according to the regulations, and whether there are acts of apportionment and illegal fund-raising and charging;
(3) Whether there is any embezzlement, misappropriation, transfer or interception of funds;
(four) to determine whether the construction, survey, design, construction, supervision, procurement, supply and other units have carried out bidding according to law, whether the bidding procedures are legal and compliant, whether the above-mentioned identified units have illegal subcontracting behavior, and whether their financial revenues and expenditures directly related to the project are true and legal;
(5) Whether the conclusion, performance, alteration, transfer and termination of relevant contracts are legal, and whether it is agreed to keep a certain percentage of the unsettled price;
(six) whether the design change and on-site visa are carried out in accordance with the prescribed procedures, whether the content is true, whether the quantity and price are clear, and whether the pricing is in accordance with the provisions of the bidding documents, contracts and other pricing documents;
(seven) whether the project settlement is true, whether there is overestimation, false reporting of engineering quantity, overpayment or underpayment of the project price, etc.;
(8) Whether the procedures for purchasing, keeping and using equipment and materials are complete, whether they meet the quality requirements stipulated in the contract, and whether there is any loss or waste;
(nine) whether the accounting, collection and distribution of construction expenses comply with the provisions of the accounting system;
(ten) whether the creditor's rights and debts are true, whether there are bad debts, dormant accounts, long-term losses, and unauthorized write-off of current accounts;
(eleven) whether the relevant taxes and fees are accrued and paid in accordance with the provisions;
(twelve) whether the final accounts and final accounts are true and legal;
(thirteen) whether the source, distribution, payment and retention of capital construction income are true and legal;
(fourteen) whether the investment and the number of unfinished projects are true and accurate;
(fifteen) other matters that need to be audited and investigated.
Audit institutions may, as necessary, conduct a comprehensive audit of the matters listed in the preceding paragraph, or select several or individual projects for audit.