Rules on the Audit of Key Construction Projects of Hainan Province

海南省重点建设项目审计规定

Promulgating Institution: People's Government of Hainan Province

Document Number: Order No.133 of the People's Government of Hainan Province

Promulgating Date:01/10/2000

Effective Date:01/10/2000

Revision History:This document has been amended pursuant to the Decision of the People's Government of Hainan Province on Revising 30 Regulations Including the "Measures of Hainan Province on the Administration of City Appearance and Environmental Sanitation" promulgated on February 26, 2004; 

This document has been amended for the second time pursuant to the Decision of the People's Government of Hainan Province on Revising Nine Regulations Including the "Measures of Hainan Province on the Settlement of Retired Conscripts" promulgated on February 3, 2008;

This document has been amended for the third time pursuant to the Decision of the People's Government of Hainan Province on Revising 38 Regulations Including the "Measures of Hainan Province on the Implementation of Plant Quarantine" promulgated on August 29, 2010. 

 

颁布机关: 海南省人民政府

文      号: 海南省人民政府令第133号

颁布时间: 01/10/2000

实施时间: 01/10/2000

修订记录: 根据2004年2月26日发布的海南省人民政府关于修改《海南省城市市容和环境卫生管理办法》等30件规章的决定，此文件已被修订。

根据2008年2月3日发布的海南省人民政府关于修改《海南省退伍义务兵安置办法》等9件规章的决定，此文件被第二次修订。

根据2010年8月29日发布的海南省人民政府关于修改《海南省植物检疫实施办法》等38件规章的决定，此文件被第三次修订。

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  Article 1    In order to strengthen the audit supervision on key construction projects, to standardize administration and to improve investment efficiency, these Rules are hereby formulated, considering the current situation in this province, in accordance with the Audit Law of the People's Republic of China, the Implementing Regulations of the Audit Law of the People's Republic of China, and other pertinent laws and rules.

       第一条  为了加强重点建设项目的审计监督,促进管理规范化,提高投资效益,根据《中华人民共和国审计法》、《中华人民共和国审计法实施条例》及其他有关法律、法规,结合本省实际,制定本规定。

  Article 2    The key construction projects in this province, which are invested by the state-owned assets or by financing state-owned assents, are subject to audit supervision in accordance with these Rules.

The term "provincial key construction projects" (hereinafter referred to as the "key projects") mentioned in these Rules refers to the backbone projects determined by the provincial government, which exert great impact on the economy and social development of the whole province, including:

(1) Large-scale projects in infrastructure, key industries and pillar industries;

(2) High-tech projects which are of significant promotion value;

(3) Projects that exert great impact on economy and social development in the whole province.

The financial revenue and expenditure of the units of construction, design, purchase, building, construction control, etc. which are directly related to the key projects, shall be subject to audit supervision.

       第二条  凡有国有资产投资或者以国有资产融资的本省重点建设项目,应当依照本规定,接受审计监督。

    本规定所指省重点建设项目(以下简称重点项目)是指经省政府确定的对全省经济和社会发展有重大影响的骨干项目。包括:

    (一)基础设施、基础产业和支柱产业中的大型项目;

    (二)具有重要推广价值的高新技术项目;

    (三)对全省经济社会发展有重大影响的项目。

    和重点项目直接有关的建设、设计、施工、采购、监理等单位与项目有关的财务收支,应当接受审计监督。

  Article 3    The key projects audit shall be carried out by the provincial administrative department in charge of audit (hereinafter referred to as the "audit agency").

       第三条  重点项目的审计,由省审计行政主管部门(以下简称审计机关)负责组织实施。

  Article 4    The audit agency shall carry out pre-commencement audit, performance of budget (proximate estimate) audit, and final accounts of completion audit on the key projects.

       第四条  审计机关对重点项目实施开工前审计、预算(概算)执行情况审计和竣工决算审计。

  Article 5    Administrative departments in charge of planning, finance, construction, land, etc. shall assist, in their respective duties, the audit agency in the key projects audit.

The provincial planning administrative department in charge shall, at the beginning of every year, submit to the audit agency of the key projects and preparatory projects approved by the provincial government, so that a yearly auditing plan of the key projects shall be made.

The audit agency shall copy to the administrative departments in charge of the key projects of the auditing results of the key projects.

       第五条  计划、财政、建设、土地管理等行政主管部门,应当在各自职责范围内协助审计机关对重点项目的审计。

    省计划行政主管部门应当于每年年初将经省政府批准的重点项目和预备项目送审计机关,用以编制重点项目年度审计计划。

    审计机关应当将重点项目的各项审计结果,抄送重点项目行政主管部门。

  Article 6    The audit agency shall carry out the key projects audit in accordance with laws, rules, regulations and other normative documents, and with respect to legal procedures.

       第六条  审计机关对重点项目审计,以法律、法规、规章和其他规范性文件为依据,按照法定程序进行。

  Article 7    A key project shall be audited before its commencement of construction.

After receiving the approval of establishment of the project and before commencing the construction, the constructor shall apply to the audit agency for the pre-commencement audit. The audit agency shall issue its audit opinions in fifteen working days after the receipt of the application.

A key project without the pre-commencement audit, or to which the audit agency put forward negative opinions, shall not be issued the commencement approval and the construction permit by the departments concerned.

       第七条  重点项目必须先审计后开工。

    重点项目立项审批后、工程开工前,建设单位应当向审计机关提出开工前审计申请。审计机关应当于接受申请之日起15个工作日内提出审计意见。

    未经开工前审计或者审计机关提出否定性意见的重点项目,有关部门不得给予办理开工批准手续,不予核发施工许可证。

  Article 8    The main contents of the pre-commencement audit for key projects are as follows:

(1) The performance of the procedure for project approval;

(2) The conditions for the commencement of the project;

(3) The credit and financial status of the constructor;

(4) The authenticity and legality of the sources of capital and its actual amount;

(5) The authenticity and legality of the use of capital in the preparatory period of the project; and

(6) Other matters subject to audit according to laws, regulations and rules.

       第八条  重点项目开工前审计的主要内容:

    (一)项目审批程序的履行情况;

    (二)项目开工条件的具备情况;

    (三)建设单位资信及财务状况;

    (四)项目资金来源渠道及资金到位的真实、合法情况;

    (五)项目前期资金使用的真实、合法情况;

    (六)法律、法规、规章规定需要审计的其他事项。

  Article 9    The audit agency shall adopt a follow-up audit system on auditing the performance of the budget of the key projects. The means of stage audit, casual audit, or audit investigation shall be adopted according to different situations.

       第九条  审计机关对重点项目预算(概算)执行情况实行跟踪审计制度。根据实际情况采取阶段审计或者不定期审计、审计调查的方式进行。

  Article 10    The main contents of budget performance audit for the key projects are as follows:

(1) The authenticity and legality of the adjust to the budget;

(2) The legality of the alteration of design and its procedures;

(3) The authenticity and legality of the formation and performance of the economic contracts for the project;

(4) The authenticity and legality of the source, arrival and use of the project construction capital;

(5) The authenticity and legality of the construction cost and other financial revenue and expenditure of the project;

(6) The compliance of the project to environmental protection laws, rules and policies;

(7) The establishment and performance of the interior control system of the constructor;

(8) The purchase and management of the facilities and raw materials of the project;

(9) The turning over of taxes and fees of the project;

(10) The design of the project and the payment of designing fees;

(11) The authenticity and legality of the project construction and the construction payment settlement;

(12) The construction control of the project; and

(13) Other matters subject to audit according to laws, regulations and rules.

       第十条  重点项目预算(概算)执行情况审计的主要内容:

    (一)调整概算的真实、合法情况;

    (二)设计内容变更和变更程序的合法情况;

    (三)项目经济合同订立和履行的真实、合法情况;

    (四)项目建设资金来源、到位与使用的真实、合法情况;

    (五)项目建设成本及其他财务收支的真实、合法情况;

    (六)项目执行环境保护法规、政策情况;

    (七)建设单位内部控制制度的设置和落实情况;

    (八)项目设备、材料采购及管理情况;

    (九)项目税、费计缴情况;

    (十)项目设计和设计费用收取情况;

    (十一)项目施工和工程价款结算的真实、合法情况;

    (十二)项目工程监理情况;

    (十三)法律、法规、规章规定需要审计的其他事项。

  Article 11    A key project must be audited before check and acceptance. The departments concerned must not start the formal completion and check procedures without auditing, unless some special circumstances occur.

       第十一条  重点项目必须先审计后验收,未经审计,有关部门不得办理正式竣工验收手续,但有特殊情况的除外。

  Article 12    The constructor of a key project shall apply to the audit agency for the final settlement of completion audit in three months after the preliminary check and acceptance.

The final settlement of completion shall be made before applying for audit to the audit agency.

Upon receipt of the application for the final settlement of completion audit from the constructor of the key project, the audit agency shall complete the audit in three months. This period may be prolonged upon approval under certain special circumstances.

       第十二条  重点项目建设单位应当在初步验收后的3个月内向审计机关提请竣工决算审计。

    向审计机关提请竣工决算审计,必须先编制出竣工决算。

    审计机关接到重点项目建设单位提请竣工决算审计的申请后,应当在3个月内完成竣工决算审计,特殊情况经批准可以适当延长审计期限。

  Article 13    The main contents of the final accounts of completion audit for the key projects are as follows:

(1) The authenticity and legality of the reports and statements of the final settlement of completion;

(2) The construction scale of the project and its general investment control;

(3) The capital arrived and not arrived, and their impact on the project;

(4) The authenticity and legality of the final settlement of installation projects and investment for facilities, details and listed in pending distribution of investment and its amortization, and details listed in other investment;

(5) The authenticity, legality and integrity of the assets provided for use;

(6) The authenticity and legality of the sources, distribution, turning over and retaining of the capital project income of the project;

(7) The authenticity of the completion of the project investment contract quota and the legality of the distribution of the unclaimed contract capital.

(8) The authenticity of the amount of the remaining work of the project and the retained investment capital;

(9) Assessment of the investment efficiency of the completed project; and

(10) Other matters subject to audit according to laws, regulations and rules.

       第十三条  重点项目竣工决算审计的主要内容:

    (一)项目竣工决算报表和竣工决算说明书的真实、合法情况;

    (二)项目建设规模及总投资控制情况;

    (三)资金到位和未到位情况及对项目的影响程度;

    (四)项目建筑安装工程核算、设备投资核算、待摊投资的列支内容和分摊及其他投资列支的真实、合法情况;

    (五)交付使用资产的真实、合法、完整性;

    (六)项目基建收入的来源、分配、上缴和留成使用的真实、合法性;

    (七)项目投资包干指标完成的真实性和包干结余资金分配的合法性;

    (八)项目尾工工程未完工程量和预留投资资金的真实性;

    (九)对竣工项目投资效益的评审;

    (十)法律、法规、规章规定需要审计的其他事项。

  Article 14    When the audit agency conducts audit, the unit under audit and other units concerned shall, within the time limit and in accordance with the requests of the audit agency, supply the audit agency with the information and materials related to the key project.

The units of development, design, construction, purchase, construction control, etc., in violation of these Rules and the laws and regulations of the State on audit, refusing or protracting to provide necessary materials related to matters under audit, or refusing to or interfering with inspections, shall be subject to punishment and sanctions imposed by the audit agency in accordance with Article 49 of the Implementing Regulations on the Audit Law of the People's Republic of China.

       第十四条  审计机关进行审计时,被审计单位和其他有关单位应当按照审计机关规定的期限和要求,向审计机关提供与重点项目有关的情况和资料。

    建设、设计、施工、采购、监理等单位,违反国家审计法律、法规和本办法规定,拒绝或者拖延提供与审计事项有关的资料的,或者拒绝、阻碍检查的,由审计机关按照《中华人民共和国审计法实施条例》第四十九条的规定处理、处罚。

  Article 15    The audit agency shall, finishing the audit of a key project, make the auditing report and decision, and provide auditing suggestions. The auditing decision shall take effect upon delivery, which must be executed by the unit under audit.

If the final auditing documents made by the audit agency should fail to be accurate, the unit under audit may apply for correction or cancellation to the people's government at the same level or to the audit agency at the next higher level over the one that has made the documents.

       第十五条  审计机关对重点项目审计后,依法出具审计意见书,作出审计决定,出具审计建议书。审计决定一经送达,即具有法律效力,被审计单位必须执行。

    审计机关出具的重点项目审计结果性文书失实的,被审计单位可以请求同级人民政府或者上级审计机关予以纠正或者撤销。

  Article 16    Upon discovering that the unit under audit has conducted acts against the regulations on finance and financial revenue and expenditure, the audit agency shall dispose of them or impose sanctions by law, or shall make suggestions of disposition or sanction to pertinent administrative departments concerned.

       第十六条  审计机关在审计中发现被审计单位有违反国家规定的财政、财务收支行为,应当依法处理、处罚或者建议有关行政主管部门处理、处罚。

  Article 17    The audit agency may circulate or publicize the information of the key projects of commence construction or going through the check and acceptance procedure without auditing, and may impose corresponding sanctions according to law on units and responsible persons concerned.

       第十七条  重点项目未经审计而擅自开工或者未经审计而擅自办理验收手续的,审计机关可以通报或者公布有关情况,并依法对有关单位和有关责任人给予相应处罚。

  Article 18    When the audit agency is short of auditing capacity, it may notify the constructor of the key project of entrusting a commercial audit institution to audit in accordance with these Rules. The constructor of the key project shall send the copy of the proxy statement to the audit agency. The auditing fees shall be at the expense of the entrusting constructor of the key project.

The audit agency shall supervise the auditing quality of the commercial audit institution.

       第十八条  审计机关审计力量不足时,可以书面通知重点项目建设单位委托社会审计机构依照本规定进行审计。重点项目建设单位应当将委托文书抄送审计机关。审计费用由委托审计的重点项目建设单位承担。

    审计机关对社会审计机构的审计质量进行监督。

  Article 19    The final auditing documents made by the commercial audit institution shall be submitted to the audit agency for the record at the same time when delivered to the entrusting constructor of the key project.

Upon discovering that the unit under audit has conducted acts against the regulations on finance and financial revenue and expenditure, which shall be subject to administrative sanctions, the commercial audit institution shall report it to the audit agency, who shall impose sanctions according to law after verification, or shall make suggestions of sanction to pertinent administrative departments concerned.

       第十九条  社会审计机构出具的审计结果性文书在送委托审计的重点项目建设单位的同时,应当报审计机关备案。

    社会审计机构发现重点项目建设单位有违反国家规定的财政、财务收支行为,需要给予行政处罚的,应当报告审计机关,审计机关核实后依法进行处罚,或者建议有关行政主管部门进行处罚。

  Article 20    If the final auditing documents of a key project made by the commercial audit institution is not accurate, the audit agency shall cancel it and impose dispositions or sanctions according to law and in light of different circumstances, or shall make suggestions of dispositions and sanctions to pertinent administrative departments concerned.

       第二十条  社会审计机构出具的重点项目审计结果性文书失实的,审计机关应当予以撤销,并根据其情节依法给予处理、处罚,或者建议有关行政主管部门进行处理、处罚。

  Article 21    Any staff member of the audit agency who, taking advantage of his position, abuses his power of office, practices irregularities for personal gains, or neglects his duties, shall be prosecuted for his criminal liability according to law if the offense constitutes a crime, or shall be subject to disciplinary sanctions according to law if the offense does not constitute a crime.

Properties procured by the staff members of the audit agency against laws or disciplines shall be recovered, confiscated, or returned.

       第二十一条  审计人员滥用职权、徇私舞弊、玩忽职守,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,依法给予行政处分。

    审计人员违纪、违法取得的财物,依法予以追缴、没收或者退赔。

  Article 22    Key projects and construction projects of this province other than the ones stipulated in Article 2 of these Rules may undergo audit in accordance with these Rules by the audit agency.

       第二十二条  本办法第二条规定范围以外的本省其他重点项目以及其他建设项目,审计机关可以参照本规定进行审计。

  Article 23    These Rules shall be applicable in reference to the audit of construction projects of municipalities, counties, and autonomous counties.

       第二十三条  各市、县、自治县建设项目的审计,可以参照本规定执行。

  Article 24    The right of interpretation of these Rules shall be vested in the Provincial Administration of Audit.

       第二十四条  本规定的具体应用问题由省审计行政主管部门负责解释。

  Article 25    These Rules shall take effect as of the date of promulgation.

       第二十五条  本规定自发布之日起施行。