(a) financial budget funds, government special construction funds (funds), government debt funds and other financial funds account for more than 50% of the total investment in the budget;
(two) the proportion of financial budget funds, government special construction funds (funds), government debt funds and other financial funds in the total investment budget does not exceed 50%, but the government has the right to control the project construction or operation;
(three) other government investment projects as stipulated by laws, regulations and rules or determined by the people's governments at or above the county level. Article 4 Audit institutions shall be responsible for auditing and supervising government-invested construction projects according to law. Departments and units related to government-invested construction projects shall cooperate with audit institutions to carry out audits.
The relevant administrative departments in charge of development and reform, finance, economy, construction, etc. shall send a copy to the auditing organ at the same level of the project investment arrangement and expected completion of government-invested construction projects within the year. Audit institutions shall send a copy of the audit of government-invested construction projects to the administrative departments of development and reform, finance, economy and construction at the same level.
The construction unit and its competent department shall strengthen the internal audit of the construction projects invested by the government of this unit and this system. Article 5 Audit institutions shall report the audit results of government-invested construction projects to the people's government at the same level and the audit institutions at the next higher level every year, and announce the audit results to the public according to law.
The people's governments at or above the county level shall submit to the Standing Committee of the people's congress at the corresponding level an annual report on the audit work of government-invested construction projects by audit institutions. Article 6 The funds required for audit institutions to perform their duties of audit supervision of government-invested construction projects shall be arranged by the people's government at the corresponding level and included in the financial budget. Article 7 Audit institutions shall, jointly with the relevant administrative departments of development and reform, finance, etc., determine the focus of the annual audit of government-invested construction projects and prepare the annual audit project plan.
The key construction projects determined by the people's governments at or above the county level shall implement the system of mandatory examination by audit institutions. Eighth government-invested construction projects shall be audited at different levels according to the scope of audit jurisdiction.
Audit institutions at higher levels may authorize lower audit institutions to audit government-invested construction projects within their jurisdiction, or directly audit government-invested construction projects within the jurisdiction of lower audit institutions.
Audit institutions at lower levels shall, in accordance with the authorization of audit institutions at higher levels, conduct audits, and the audit results shall be reported to the authorized organs for examination and approval. Article 9 Audit institutions shall audit and supervise the implementation of the general budget or budgetary estimate, the implementation of the annual budget and final accounts, the final accounts of the project completion, and the benefits and management of government-invested construction projects. Article 10 The audit of government-invested construction projects includes the audit and supervision of the authenticity, legality or effectiveness of the following matters:
(a) the implementation of construction procedures;
(two) the implementation of project legal person, capital, bidding, contract, supervision and other construction management systems;
(three) the preparation, approval, adjustment and implementation of the project budget;
(four) the source of project funds and the situation in place;
(five) construction and installation investment, equipment investment, investment to be amortized, other investments, transfer-out investment, investment to be written off, investment in unfinished projects and surplus funds;
(six) the procurement and management of equipment and materials needed for the project;
(seven) the preparation of the completion of the project profile, the completion of the financial statements, the delivery of assets and the details of the situation;
(eight) the source, distribution, turned over and retained use of infrastructure income;
(nine) the completion of the investment contract index and the distribution of the balance of funds;
(10) Information on the creditor's rights and debts of the project;
(eleven) the provision and payment of various taxes and fees of the project;
(twelve) the situation of project quality management;
(thirteen) the economic, social, environmental protection and other investment benefits;
(fourteen) other matters that need to be audited as stipulated by laws, regulations and rules. Eleventh of the financial capital investment or related to the national economy and people's livelihood of government investment projects, audit institutions can track the whole process of its preparation, construction implementation, completion and use. Article 12 Audit institutions shall have the following powers when auditing government-invested construction projects:
(a) require the audited entity to provide relevant documents, financial information and electronic data;
(two) to check the relevant documents, financial information, contracts, budget, project settlement, final accounts, project supervision information and electronic data of the audited entity;
(three) to investigate and collect evidence from relevant units and individuals on issues related to audit matters;
(four) other rights as prescribed by laws, regulations and rules.