Measures of the Harbin Municipality on Auditing the National Construction Projects

哈尔滨市国家建设项目审计办法

Promulgating Institution: People's Government of the Harbin Municipality

Document Number:Decree No. 181 of the People's Government of the Harbin Municipality

Promulgating Date:12/14/2007

Effective Date: 02/01/2008

颁布机关:哈尔滨市人民政府

文      号: 哈尔滨市人民政府令第181号

颁布时间:12/14/2007

实施时间:02/01/2008

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正文

(Adopted at the 17th Executive Meeting of the People's Government of the Harbin Municipality on December 4, 2007, promulgated by Decree No. 181 of the People's Government of the Harbin Municipality on December 14, 2007, and become effective from February 1, 2008)

 

（2007年12月4日哈尔滨市人民政府第17次常务会议审议通过 2007年12月14日哈尔滨市人民政府令第181号公布 自2008年2月1日起施行）

  Article 1   These Measures are formulated in accordance with the Audit Law of the People's Republic of China and other relevant Laws and Regulations, as well as the relevant provisions of the State and this Province, by taking into account the actual circumstances prevalent in this Municipality, for the purposes of increasing investment results of the national construction projects, and preventing loss of the State-owned assets.

       第一条  为提高国家建设项目投资效益,防止国有资产流失,根据《中华人民共和国审计法》等法律、法规及国家和省有关规定,结合本市实际,制定本办法。

  Article 2   The term "national construction projects" mentioned in these Measures shall include the following items:

(1) The projects that treat funds such as their capital sources as the special fund established by governments, and the fund loaned by the government in a unified manner, national debt fund and government special subsidy, or the projects that regard the governments and their departments as the main investors;

(2) The public projects or public welfare projects which are granted preferential treatments in aspects such as land, city planning corresponding facilities and financing by the government in accordance with law;

(3) The infrastructure and the public social construction projects whose property rights are owned by the State, invested and constructed in all forms except for capital raising and construction listed in the subparagraphs (1) and (2) of this Article;

(4) The construction projects and the technological reform projects invested by the State-owned enterprises or institutions and the State-controlled enterprises;

(5) The public welfare projects that accept and utilize social donations including those accepting private donations and entrusting the relevant administrative departments of the government to carry out and manage the said donations; and

(6) Other projects assigned by the government and the superior auditing institutions.

       第二条  本办法所称国家建设项目包括:

    (一)以财政资金、政府设立的专项资金、政府统一借贷的资金、国债资金、政府专项补助资金等为资金来源的项目,或者以政府及其部门为投资主体的项目;

    (二)政府在土地、市政配套、融资等方面依法给予优惠政策的公共、公益性项目;

    (三)以本条第(一)、(二)项所列的筹资和建设方式以外的形式进行投资、建设,产权归国家所有的基础设施和社会公共工程项目;

    (四)国有企事业单位、国有控股企业投资的建设项目和技术改造项目;

    (五)接受、使用社会捐赠,包括接受外商或者私人捐赠并委托政府部门实施管理的公益性项目;

    (六)政府和上级审计机关交办的其他项目。

  Article 3   Construction organizations for national construction projects within the auditing jurisdiction of this Municipality shall be considered as the audited organizations. When necessary, the organizations for survey, design, construction, supervision, purchase and supply and the financial revenues and expenditures directly related to the national construction projects shall be subject to the auditing supervision.

       第三条  属于本市审计管辖范围内的国家建设项目的建设单位为被审计单位。必要时,勘察、设计、施工、监理、采购、供货等单位与国家建设项目直接有关的财务收支,应当接受审计监督。

  Article 4   The municipal auditing institution shall be responsible for the auditing supervision over the national construction projects within the Municipality, and organize the implementation of these Measures.

The auditing institution of a district, county (county-level city) shall conduct the auditing supervision over the national construction projects according to their respective audit jurisdiction or the authorization of the superior audit institution.

The administrative departments for reform and development, finance, planning, construction, industry and commerce, taxation, land and resources, urban administration, water supplies, environmental protection, supervision and surveillance and finance shall conduct auditing supervision over the national construction projects, and cooperate with the auditing institutions within their respective jurisdictions.

       第四条  市审计机关负责全市国家建设项目的审计监督工作,并组织本办法的实施。

    区、县(市)审计机关按照各自的审计管辖范围或者接受上级审计机关授权进行国家建设项目的审计监督工作。

    发展和改革、财政、规划、建设、工商、税务、国土资源、城市管理、水务、环境保护、监察、金融等部门,应当按照职责权限配合审计机关开展对国家建设项目的审计监督工作。

  Article 5   Planning administration shall be conducted in auditing the national construction projects. The administrative departments for reform, development and construction shall copy the stipulated national construction projects program, annual investment program and construction content to the auditing institutions.

The auditing institution shall, based on the national construction project program, annual investment program and construction content and the requirements of the People's Governments at the same level and the superior auditing institution, determine the key point of annual auditing and compile the annual auditing program of the national construction project.

The auditing projects and the modes of auditing organizations shall be specified in the annual auditing programs of the national construction projects compiled by the auditing institution.

The auditing institution may adjust the annual auditing programs of the national construction projects according to the construction of the national construction projects and the national provisions on the auditing planning administration.

       第五条  国家建设项目审计实行计划管理。发展和改革、建设等部门应当将制定的国家建设项目计划、年度投资计划和建设内容抄送给审计机关。

    审计机关应当根据国家建设项目计划、年度投资计划和建设内容以及本级人民政府、上级审计机关的要求,确定年度审计工作重点,编制国家建设项目年度审计计划。

    审计机关编制的国家建设项目年度审计计划,应当明确审计项目和审计组织方式。

    审计机关可以根据国家建设项目的建设情况和国家关于审计计划管理的规定对国家建设项目年度审计计划进行调整。

  Article 6   The auditing institution shall inform the administrative departments for reform and development, finance and construction and other relevant administrative departments and construction organizations of the national construction projects incorporated in the annual auditing plan in a timely manner.

       第六条  审计机关应当将纳入年度审计计划的国家建设项目及时告知发展和改革、财政、建设等有关部门和建设单位。

  Article 7   The joint meeting system shall be adopted in the audit of national construction projects. The auditing institution shall regularly organize the administrative departments for reform and development, finance, construction and the relevant construction organizations to hold a joint meeting, communicate with each other based on the auditing status, and inform of the auditing results.

       第七条  国家建设项目审计实行联席会议制度。审计机关应当定期组织发展和改革、财政、建设等部门以及相关建设单位召开联席会议,沟通审计情况、通报审计结果。

  Article 8   The auditing institution shall audit the authenticity, legality and validity of the following circumstances of the national construction projects:

(1) The establishment and implementation of the internal control system of the operation activities;

(2) The construction procedures, construction fund raising, received funds, programming expenditures, removal for land acquisition, examination and approval of budget estimate, examination and approval of the budget, public bidding and project contracting;

(3) The payment of construction cost expenses, purchase and management of equipments and materials, arising and existing of the creditor's claims and debts, tax rendering, and formation and distribution of the capital surplus;

(4) The settlement and payment of project cost, amount of actually received investment and controlling state of project cost;

(5) The adjustment of budget or budgetary estimate, delivery and use of the property, completed projects, projects under construction, reserved capital, accounting statement and completion statement of final accounts;

(6) The capital use and efficiency related to aspects such as environmental protection, fire control and lands;

(7) The authenticity and legality of qualifications of the organizations for reconnaissance, design, construction, building and supervision, and the effective management of project quality; and

(8) The time limit for project construction, construction cost, term for recouping the capital outlay, loan repayment and other circumstances concerning the investment returns.

The auditing institution may, according to the requirements, examine the capital involved in the conclusion, execution, alteration and termination of the contracts related to the national construction projects.

       第八条  审计机关对国家建设项目下列情况的真实性、合法性、有效性进行审计:

    (一)经营活动的内部控制制度的建立和执行情况;

    (二)建设程序、建设资金筹集、资金到位、论证与规划费用、征地拆迁、概算审批、预算审批、招标投标和工程承包、发包等情况;

    (三)建设成本、费用的支付,设备、材料的采购、管理,债权、债务的发生和存在,税费交纳,节余资金的形成、分配等情况;

    (四)工程价款结算、支付,实际完成投资额以及工程造价的控制情况;

    (五)预算或者概算调整,财产的交付使用,完工工程、未完工程和预留资金,会计报表、竣工决算报表等情况;

    (六)涉及环保、消防、土地等方面的资金使用和效益情况;

    (七)勘察、设计、建设、施工和监理等单位资质的真实和合法情况,以及对工程质量的有效管理情况;

    (八)建设工期、工程造价、投资回收期、贷款偿还能力等投资效益情况。

    审计机关可以根据需要检查与国家建设项目有关的合同的订立、履行、变更和终止所涉及资金的情况。

  Article 9   When the auditing institution exercises the audit of the national construction projects, it shall, according to the characteristics and nature of the national construction projects, adopt any of the following modes:

(1) direct audit by the auditing institution;

(2) audit by authorizing the subordinate auditing institution; or

(3) audit by entrusting the social auditing organizations.

Besides the auditing modes prescribed in the preceding paragraph, the auditing institution may, according to the actual requirement, employ the personnel with relevant professional qualification to engage in such audit.

       第九条  审计机关在实施国家建设项目审计时,应当根据国家建设项目的特点和性质采取下列方式进行审计:

    (一)审计机关直接审计;

    (二)授权下级审计机关审计;

    (三)委托社会审计组织审计。

    除前款规定审计方式外,审计机关可以根据实际需要聘请具有相关专业资质的人员参加审计。

  Article 10   When the auditing institution entrusts the social auditing organizations to exercise the audit of the national construction projects, it shall entrust the social auditing organizations with legal qualification and a sound internal management system and a good credit standing in the society through bid invitation or other public methods.

The entrusted social auditing organization shall not transfer the entrusted auditing projects to another social auditing organization.

       第十条  审计机关在委托社会审计组织实施国家建设项目审计时,应当通过招标或者其他公开方式委托具有法定资质和健全的内部管理制度及良好社会信誉的社会审计组织审计。

    接受委托的社会审计组织不得将受委托的审计项目转托给其他社会审计组织。

  Article 11   Where the auditing institution entrusts the social auditing organization or employs personnel with relevant professional qualification, it shall specify the relevant personnel's rights and obligations, and carry out the instruction, supervision and management on the entrusted social auditing organizations or the employed personnel with the relevant professional qualifications.

The auditing institution shall be liable for the authenticity and legality of the said auditing result.

       第十一条  审计机关委托社会审计组织审计或者聘请具有相关专业资质的人员参加审计,应当明确有关人员的权利义务,并对委托的社会审计组织或者聘请的具有相关专业资质的审计人员进行指导、监督和管理。

    审计机关应当对上述审计结果的真实性、合法性负责。

  Article 12   With regard to the national construction projects whose financial investment is not less than 30,000,000 Yuan or those concerning the national economic welfare and the people's livelihood, the auditing institution may, after being approved by the People's Government at the same level, carry out the follow-up auditing of the whole process of their pre-preparation, construction performance, acceptance of project completion. In the follow-up auditing, the methods of regular auditing or auditing on-spot may be adopted.

       第十二条  审计机关对财政性资金投入3000万元以上或者关系国计民生的国家建设项目,经本级人民政府批准,可以对其前期准备、建设实施、竣工验收的全过程进行跟踪审计。跟踪审计可以采取定期审计或者驻场审计的方式。

  Article 13   The construction organization or its department in-charge may organize the internal auditing organization or entrust the social auditing organizations according to these Measures, and submit the auditing result to the auditing institution.

With regard to the national construction projects involving illegal matters and serious acts in violation of laws and the disciplines laid down by the internal auditing organs of the construction organization or its department in-charge, or the social auditing organizations during the auditing process, the auditing institution shall reconduct the audit through project re-approval.

       第十三条  建设单位或者其主管部门可以依照本办法组织内部审计机构或者委托社会审计组织进行审计,并将审计结果报送审计机关。

    对建设单位或者其主管部门的内部审计机构、社会审计组织审计中反映有违法和重大违纪违规事项的国家建设项目,审计机关应当重新立项进行审计。

  Article 14   The construction organization shall submit the materials for project approval of the national construction projects to the auditing institution within 30 days from the date of starting the national construction projects.

       第十四条  建设单位应当在国家建设项目开工之日起30日内向审计机关报送国家建设项目立项的资料。

  Article 15   The construction organization shall compile the final account for the completed project after the completion of the project in accordance with the relevant provisions of the State.

Where the final account for the national construction project require approval, the construction organization shall inform the auditing institution in written forms within ten days from the date when the financial department or other relevant departments in-charge examine and approve the final account for the national construction project; if not being approved, the construction organization shall inform the auditing institution within ten days from the date of compiling the final account for the project completion.

The auditing institution shall determine the organization which is to be audited, the auditing mode and the auditing date within fifteen days from the date of receiving the information letter of the construction organization on the basis of the annual auditing plan, and inform the audited organization in written forms within 3 days before the execution of the auditing.

       第十五条  建设单位应当在项目竣工后按照国家有关规定及时编制竣工决算。

    国家建设项目竣工决算需要审批的,建设单位应当自财政或者其他有关主管部门对国家建设项目竣工决算审批之日起10日内,书面告知审计机关;不需要审批的,应当在编制竣工决算后10日内书面告知审计机关。

    审计机关应当自收到建设单位告知书之日起15日内根据年度审计计划确定被审计单位,决定审计方式和审计时间,并在实施审计前3日内书面通知被审计单位。

  Article 16   The audited organization shall, after receiving the auditing notice, offer active cooperation, and provide the working conditions necessary for auditing work, such as, working places for the auditing institution, and provide the auditing data related to the audited project according to the prescribed time limit and requirements, and make a promise as regards the authenticity and completeness hereof, as well as the audited organization shall not refuse or hinder the auditing personnel to execute their functions and duties according to the law.

       第十六条  被审计单位在收到审计通知书后应当予以积极配合,向审计机关提供审计工作所需要的办公场所等工作条件,按照规定的期限和要求提供与审计项目相关的审计资料,并对其真实性、完整性作出承诺,不得拒绝、阻碍审计人员依法履行职责。

  Article 17   The audited organization and the organizations for reconnaissance, design, building and supervision directly concerning the national construction projects shall, in the auditing process, provide the following materials related to the national construction projects according to the requirements:

(1) The budgetary estimates or the budget compiling materials as well as the approval documents of the relevant departments;

(2) The relevant materials of contract text, bidding and tendering;

(3) The alteration materials of construction drawing and design drawing;

(4) The materials of internal auditing and internal controlling systems;

(5) The financial and accounting report forms, the accounting books, the accounting warrants and other accounting materials;

(6) The preliminary acceptance report for the project completion;

(7) The project settlement materials of the national construction project;

(8) The data of the purchase of equipments and materials and transfer into and out of the warehouse;

(9) The final account form for the project completion;

(10) The final financial account for the project's completion examined and approved by the financial administrative department at the same level; and

(11) The other necessary material to be provided according to laws and regulations and rules.

       第十七条  被审计单位和与国家建设项目直接有关的勘察、设计、施工、监理等单位在审计机关实施审计过程中,应当按照要求提供与国家建设项目有关的下列资料:

    (一)概算或者预算编制资料以及有关部门的批准文件;

    (二)合同文本和招标、投标有关资料;

    (三)施工图纸和设计图纸变更等资料;

    (四)内部审计情况和内部控制制度资料;

    (五)财务会计报表、会计账簿、会计凭证以及其他会计资料;

    (六)工程竣工初步验收报告;

    (七)国家建设项目工程结算资料;

    (八)设备、材料采购以及入库、出库资料;

    (九)工程竣工决算表;

    (十)同级财政部门审查批准的工程竣工财务决算报表;

    (十一)法律、法规、规章规定需要提供的其他资料。

  Article 18   The auditing organized by the auditing institution shall be completed within 3 months; in case of the large-scale projects or other special circumstances, the auditing deadline may be duly extended, but shall not exceed 1 year, and the circumstances concerning the extension reason shall be informed to the auditing institution without delay.

       第十八条  审计机关组织实施审计应当在3个月内完成;大型项目或者有其他特殊情况的可适当延长审计期限,但最长不得超过1年,并应当及时将延长理由等情况告知被审计单位。

  Article 19   The auditing institution shall issue an auditing report to the audited enterprise after carrying out the audit for the national construction project according to the relevant requirements of the auditing basic rules.

Where the auditing institution entrusts the social auditing organization to conduct audit for the national construction project, the auditing report shall be issued by the auditing institution.

When the department in charge of the national construction projects or the construction organization conducts the audit for the national construction projects according to the provision of subparagraph (3) of Article 10 in these Measures, the auditing report shall be issued by the social auditing organization; the department in charge of the national construction projects or the construction organizations shall submit the auditing report to the auditing institution for records within 15 days from the date of receiving the auditing report.

       第十九条  审计机关对国家建设项目进行审计后,应当按照审计基本准则的相关要求向被审计单位出具审计报告。

    审计机关委托社会审计组织进行的国家建设项目审计,由审计机关出具审计报告。

    国家建设项目主管部门或者建设单位按照本办法第十条第(三)项的规定,对国家建设项目进行审计时,由社会审计组织出具审计报告,国家建设项目主管部门或者建设单位应当自接到审计报告之日起15日内将审计报告报送审计机关备案。

  Article 20   In auditing the final account for the completion of the national construction projects, the project owners and the construction organizations or the relevant organizations shall correct the problems in the final account and adjust the project cost in accordance with the auditing results.

The auditing results of the national construction project made by the auditing institution shall be taken as the important references to evaluate the economic liability, and appoint or dismiss the legal representative of the project owners and the administrative department in-charge of the national construction projects.

       第二十条  在国家建设项目竣工决算审计中,建设单位与施工单位或者相关单位应当按照审计结果纠正竣工决算中存在的问题,调整工程价款。

    审计机关对国家建设项目的审计结果,应当作为对国家建设项目主管部门和建设单位法定代表人经济责任评价和任免的重要依据。

  Article 21   Where the auditing institution needs to handle the problems detected in the auditing or impose a punishment, it shall make an auditing decision and handle them according to the following provisions:

(1) Where the capital that shall be decreased is part of the direct investment of the financial capital, the decreased amount shall be handed over to the finance in full; in case no appropriation, the finance or other departments in charge shall be informed of ceasing allocating funds; and

(2) Where the audited organization or individual commits other financial acts in violation of law, a penalty or punishment shall be imposed according to the provisions of the Regulations on Penalties and Sanctions against Illegal Fiscal Acts promulgated by the State Council.

       第二十一条  审计机关对审计过程中发现的问题,依法需要给予处理、处罚的,应当作出审计决定,按照下列规定处理:

    (一)应核减的资金属财政资金直接投资部分,其核减额全额上缴财政,尚未拨款的,应当通知财政或者其他主管部门停止拨款;

    (二)被审计单位或者个人有其他财政违法行为的,依照国务院《财政违法行为处罚处分条例》的规定给予处理、处罚。

  Article 22   When the auditing institution discovers any of the following activities in the auditing of the national construction projects, it shall make the decision of transferring for settlement or inform the relevant departments in charge or the other organizations with the jurisdiction of assisting the investigation in a timely manner, the departments or the organizations having received the notice shall finish the investigation within 30 working days, and inform such settlement results to the auditing institution or assist the auditing institution to verify the relevant facts:

(1) Violating the relevant laws and regulations on planning, land, land requisition and removal, bidding and tendering and environmental protection;

(2) The organizations for reconnaissance, design, building, construction, supervision not having the corresponding qualifications;

(3) Not having exercised the project quality management in a effective manner; or

(4) Other illegal acts that shall be handled by the relevant departments in charge.

       第二十二条  审计机关在审计国家建设项目中发现有下列行为之一的,应当及时作出移送处理决定或者通报有关主管部门或者有管辖权的其他单位予以协助调查,接到通报的部门或者单位应当在30个工作日内调查完毕,并将处理结果回复审计机关或者协助审计机关查清有关事实:

    (一)违反规划、土地、征地拆迁、招标投标、环境保护等有关法律、法规的;

    (二)勘察、设计、建设、施工、监理等单位不具备相应资格的;

    (三)未有效实施工程质量管理的;

    (四)其他应当由有关主管部门处理的违法行为。

  Article 23   The auditing institution shall supervise the auditing quality of the national construction projects carried out by the social auditing organizations according to the laws, and the regular evaluation may be adopted during supervision.

The auditing institution shall make a correction or reorganize an audit when detecting that there are some problems in the auditing carried by the social auditing organizations.

Where the social auditing organization refuses to divulge the detected problems or issues false auditing report, the social auditing organization shall not, through the announcement of the auditing institution, be entrusted to engage in the auditing of the national construction projects by the auditing institutions, the departments in charge of the national construction projects or the projects owners within 5 years.

       第二十三条  审计机关应当依法对社会审计组织审计的国家建设项目审计质量进行监督,监督可以采取定期评价等方式。

    审计机关发现社会审计组织的审计质量存在问题的,应当予以纠正或者重新组织审计。

    对存在隐瞒审计查出问题、出具不实审计报告等行为的社会审计组织,经审计机关公告,审计机关、国家建设项目主管部门或者建设单位5年内不得再委托其从事国家建设项目审计工作。

  Article 24   Where the project owner fails to submit the project approval materials of the national construction projects or the information letter of the final account for the project's completion to the auditing institution within the prescribed time limit, it shall be ordered, by the auditing institution. to make a correction within the prescribed time limit; if no correction is effected within the prescribed time limit, a fine of not less than 1,000 Yuan but not more than 5,000 Yuan shall be imposed; if the circumstances are serious, a fine of not more than 5,000 Yuan but not more than 20,000 Yuan shall be imposed.

       第二十四条  建设单位在规定时间内未向审计机关报送国家建设项目立项资料或者报送竣工决算审计告知书的,由审计机关责令限期改正;逾期未改正的,处以1000元以上5000元以下罚款;情节严重的,处以5000元以上20000元以下罚款。

  Article 25   If the social auditing organizations and their functionaries commit any of the following acts in the audit of the national construction projects, a penalty or punishment suggestion shall be proposed by the auditing institution, and the concerned parties shall be transferred to and handled by the relevant functional departments in accordance with law:

(1) not having legal qualifications or obtaining the legal qualifications in an improper manner;

(2) colluding in bad faith to boost biding prices in the bidding and invitation of bids or squeezing prices to obtain tenders;

(3) soliciting the projects through kickback or in other improper ways;

(4) falsifying or refusing to divulge the problems in violation of the law and discipline detected in the auditing;

(5) purposefully damaging the relevant materials to conceal the auditing facts; or

(6) other acts that shall be disposed or punished according to the law.

       第二十五条  社会审计组织及其工作人员在对国家建设项目审计中,有下列情形之一的,由审计机关提出处理、处罚建议,移送有关职能部门依法处理、处罚:

    (一)不具有法定资质或者采取不正当手段骗取法定资质的;

    (二)在招投标中恶意串通哄抬标价或者压价抢标的;

    (三)通过回扣或者其他不正当手段招揽项目的;

    (四)弄虚作假或者隐瞒审计中发现的违法、违纪问题的;

    (五)为隐瞒审计事实故意损毁相关资料的;

    (六)应当依法给予处理、处罚的其他情形。

  Article 26    Where the auditing institutions and its functionaries commit any of the following acts in the audit of the national construction projects, the directly responsible personnel in charge and other directly liable personnel shall be punished by the organization where they work or the relevant departments according to the law:

(1) falsify or issue false auditing report;

(2) keeping back the major problems in violation of the law and disciplines detected in the auditing;

(3) taking advantages of their posts to require or accept property as well as seek other improper benefits;

(4) making a penalty or punishment in cases of grave violations of the legal procedures;

(5) entrusting the social auditing organizations to carry out the audit without bid invitations or other public ways, which affects the fairness of the auditing process; or

(6) other acts that shall be imposed an administrative penalty according to the law.

       第二十六条  审计机关及其工作人员在国家建设项目审计工作中,有下列情形之一的,对直接负责的主管人员和其他直接责任人员,由其所在单位或者有关机关依法给予处理:

    (一)弄虚作假、出具虚假审计报告的;

    (二)隐瞒审计中发现的重大违法、违纪问题的;

    (三)利用职务便利索取或者收受财物以及谋取其他不正当利益的;

    (四)严重违反法定程序作出处理、处罚的;

    (五)未通过招标或者其他公开方式委托社会审计组织进行审计,影响审计公正的;

    (六)应当依法给予行政处分的其他情形。

  Article 27   In the audit of the national construction projects, whoever violates other provisions of these Measures shall be handled and penalized in accordance with the relevant laws and regulations.

       第二十七条  在国家建设项目审计中,违反本办法其他规定的,依照有关法律、法规进行处理、处罚。

  Article 28    These Measures shall become effective from February 1, 2008.

       第二十八条  本办法自2008年2月1日起施行。