Auditing Measures for Tendering and Bidding concerning Water Conservancy Construction Projects

水利工程建设项目招标投标审计办法

Promulgating Institution: Ministry of Water Resources

Promulgating Date:12/29/2007

Effective Date: 04/01/2008

颁布机关:水利部

颁布时间:12/29/2007

实施时间:04/01/2008

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Chapter 1: General Provisions

第一章  总则

  Article 1   These measures are formulated in accordance with the laws and regulations such as the Audit Law of the People's Republic of China, the Tendering and Bidding Law of the People's Republic of China and the Government Procurement Law of the People's Republic of China and in light of practices in water conservancy projects in order to strengthen the auditing supervision over the tendering and bidding for water conservancy construction projects, regulate the acts of tendering and bidding for water conservancy construction projects, and increase investment returns.

       第一条  为了加强对水利工程建设项目招标投标的审计监督,规范水利招标投标行为,提高投资效益,根据《中华人民共和国审计法》、《中华人民共和国招标投标法》、《中华人民共和国政府采购法》等法律、法规,结合水利工作实际,制定本办法。

  Article 2   The water conservancy auditing departments (hereinafter referred to as "auditing departments") at all levels shall, under the guidance of their respective leadership, conduct auditing supervision over the tendering and bidding for water conservancy construction projects which belong to the entity itself and its subordinate entities.

The water conservancy auditing departments at higher levels shall guide and supervise the auditing work involving in tendering and bidding work of their subordinate entities.

       第二条  各级水利审计部门(以下简称"审计部门)在本单位负责人领导下,依法对本单位及其所属单位水利工程建设项目的招标投标进行审计监督。

    上级水利审计部门对下级单位的招标投标审计工作进行指导和监督。

  Article 3   These Measures shall apply to the auditing supervision of survey and design, construction and supervision of water conservancy projects and tendering and bidding for purchase of major equipments and materials for water conservancy construction projects as stipulated in The Regulations on the Management of Tendering and Bidding for Water Conservancy Construction Projects.

       第三条  本办法适用于《水利工程建设项目招标投标管理规定》所规定的水利工程建设项目的勘察设计、施工、监理以及与水利工程建设项目有关的重要设备、材料采购等的招标投标的审计监督。

  Article 4   On the basis of actual requirements, the auditing departments shall conduct auditing supervision before, during and after the tendering and bidding for water conservancy construction projects, or conduct follow-up auditing during the whole process of tendering and bidding for key water conservancy construction projects, or conduct special auditing or auditing investigation into important items regarding the tendering and bidding. 

Chapter 2: Auditing Responsibilities

 第二章  审计职责

       第四条  审计部门根据工作需要，对水利工程建设项目的招标投标进行事前、事中、事后的审计监督，对重点水利建设项目的招标投标进行全过程跟踪审计，对有关招标投标的重要事项进行专项审计或审计调查。

  Article 5   During the auditing of tendering and bidding, the auditing departments shall assume the following responsibilities:  

(1) Conducting auditing supervision over compliance by the tenderees, tendering agencies and relevant personnel with laws, regulations and industry rules concerning tendering and bidding;

(2) Conducting auditing supervision over the compliance by bid evaluation committee members with laws, regulations and industry rules concerning tendering and bidding;

(3) Conducting auditing supervision over compliance of bidders and relevant personnel who belong to the scope of auditing supervision with laws, regulations and industry rules concerning tendering and bidding; 

(4) Conducting auditing supervision over investment management and capital performance concerning tendering and bidding; and

(5) Conducting investigation and punishment on acts in breach of the law or relevant disciplines concerning tendering and bidding by cooperating with administrative supervision and inspection departments. 

Chapter 3: Auditing Powers

第三章  审计权限

       第五条  在招标投标审计中，审计部门具有以下职责:

    （一）对招标人、招标代理机构及有关人员执行招标投标有关法律、法规和行业制度的情况进行审计监督;

    （二）对招标项目评标委员会成员执行招标投标有关法律、法规和行业制度的情况进行审计监督;

    （三）对属于审计监督对象的投标人及有关人员遵守招标投标有关法律、法规和行业制度的情况进行审计监督;

    （四）对与招标投标项目有关的投资管理和资金运行情况进行审计监督;

    （五）协同行政监督部门、行政监察部门查处招标投标中的违法违纪行为。

  Article 6   During the auditing of tendering and bidding, the auditing departments shall have the following powers:  

(1) The auditing departments are entitled to participate in the activities, including bid opening, bid evaluation and the award of bid, which are organized by tenderees and their agencies; while the tenderees and their agencies shall notify auditing department at the same level to participate in these activities.

(2) Entitled to require the tenderees and their agencies to provide documents and materials concerning tendering and bidding activities; the tenderees and their agencies shall provide documents and materials according to the requirements of auditing departments;

(3) Entitled to correct or deter the ongoing tendering and bidding acts of tenderees and their agencies which violate relevant laws and regulations of our country;

(4) Entitled to investigate tenderees, bidders and tendering agencies and to know the condition regarding the tendering and bidding; and

(5) Entitled to supervise and check the execution of results of the tendering and bidding. 

Chapter 4: Auditing Contents

  第四章  审计内容

       第六条  在招标投标审计中，审计部门具有以下权限:

    （一）有权参加招标人或其代理机构组织的开标、评标、定标等活动，招标人或其代理机构应当通知同级审计部门参加。

    （二）有权要求招标人或其代理机构提供与招标投标活动有关的文件、资料，招标人或其代理机构应当按照审计部门的要求提供相关文件、资料;

    （三）对招标人或其代理机构正在进行的违反国家法律、法规规定的招标投标行为，有权予以纠正或制止;

    （四）有权向招标人、投标人、招标代理机构等调查了解与招标投标有关的情况;

    （五）监督检查招标投标结果执行情况。

  Article 7   The auditing departments shall conduct auditing and supervision over the following items of the tendering and bidding for water conservancy projects:  

(1) Conformity of preliminary work of tendering project with the management regulations on water conservancy projects as well as the implementation of the stipulated approval procedures;

(2) Confirmation of capital plan of tendering projects and conformity of sources of funds with the regulations;

(3) Conformity of standards, construction items and investment of water conservancy construction projects as specified in the tendering documents with approved design documents;

(4) Conformity of charges concerning tendering and bidding with the regulations;

(5) Confirmation of award of contract between tenderee and the successful bidder and the validity of the contract; and

(6) Confirmation of other economic items concerning the tendering and bidding for water conservancy construction projects.

       第七条  审计部门对水利工程建设项目招标投标中的下列事项进行审计监督:

    (一)招标项目前期工作是否符合水利工程建设项目管理规定,是否履行规定的审批程序;

    (二)招标项目资金计划是否落实,资金来源是否符合规定;

    (三)招标文件确定的水利工程建设项目的标准、建设内容和投资是否符合批准的设计文件;

    (四)与招标投标有关的取费是否符合规定;

    (五)招标人与中标人是否签订书面合同,所签合同是否真实、合法;

    (六)与水利工程建设项目招标投标有关的其他经济事项。

  Article 8   The auditing departments shall conduct auditing supervision over the following items of tendering and bidding by cooperating with administrative supervision and inspection departments:  

(1) Conformity of bidding ways and limits of the tendering project with relevant regulations;

(2) Conformity of tenderees with the stipulated terms of tender; confirmation of relative qualifications of tendering agencies; and the validity of contracts of tendering agencies;

(3) Conformity of the procedures of tendering, bidding, bid opening and bid evaluation and award of contract with laws and regulations;

(4) Conformity of setup and staffing of the bid evaluation committee and nomination of bid evaluation experts, criteria and ways for bid evaluation with regulations;

(5) Conducting auditing supervision of illegal acts during the process of tendering and bidding, including leakage of confidential materials, leakage of the base bid price, collusion in tendering, collusion in bidding, evasion of tendering and discrimination against potential bidders; and

(6) Illicit subcontract by survey, design and construction entities, illicit assignment of supervision operation by supervision entities as well as other illicit acts such as undertaking projects without due license or on the basis of falsified qualifications.

       第八条  审计部门会同行政监督部门、行政监察部门对招标投标中的下列事项进行审计监督:

    (一)招标项目的招标方式、招标范围是否符合规定;

    (二)招标人是否符合规定的招标条件,招标代理机构是否具有相应资质,招标代理合同是否真实、合法;

    (三)招标项目的招标、投标、开标、评标和中标程序是否合法;

    (四)招标项目评标委员会、评标专家的产生及人员组成、评标标准和评标方法是否符合规定;

    (五)对招投标过程中泄露保密资料、泄露标底、串通招标、串通投标、规避招标、歧视排斥投标等违法行为进行审计监督;

    (六)对勘察、设计、施工单位转包、违法分包和监理单位违法转让监理业务,以及无证或借用资质承接工程业务等违法违规行为进行审计监督。

  Article 9   Auditing departments and auditors are responsible for maintaining confidentiality of confidential items involved in tendering and bidding. 

       第九条  审计部门和审计人员对招标投标工作中涉及保密的事项负有保密责任。

  Chapter 5: Auditing Procedures

   第五章  审计程序

  Article 10   The annual tendering work plan and the documents of the tendering and bidding for key water conservancy construction projects that are prepared by tenderees shall be submitted to the auditing department at the same level for file.

       第十条  招标人编制的年度招标工作计划,以及重大水利工程建设项目的招投标文件,应当报送同级审计部门备案。

  Article 11   The auditing departments shall confirm the auditing plan of tendering and bidding items according to the specifics of the annual auditing work plan, annual tendering work plan of tenderees and tendering projects, and then conduct auditing after such plan is approved by the principal responsible for auditing work.

       第十一条  审计部门根据年度审计工作计划、招标人年度招标计划和招标项目具体情况,确定招标投标项目审计计划,经单位主管审计工作负责人批准后实施审计。

  Article 12   The auditing departments shall establish an audit team according to the auditing items that are confirmed by auditing plan, and issue the auditing notice to the audited entities three days prior to conducting auditing.

The audited entities and other entities and departments that are involved in the activities of rendering and bidding shall work with the auditing departments and provide necessary working conditions.

       第十二条  审计部门根据审计项目计划确定的审计事项组成审计组,并应在实施审计三日前,向被审计单位送达审计通知书。

    被审计单位以及与招标投标活动有关的单位、部门,应当配合审计部门的工作,并提供必要的工作条件。

  Article 13   The auditors shall conduct auditing and obtain certification materials by checking the documents, contracts, accounting materials of tendering and bidding, and investigate relevant entities and individuals.

       第十三条  审计人员通过审查招标投标文件、合同、会计资料,以及向有关单位和个人进行调查等方式实施审计,并取得证明材料。

  Article 14   The audit entity shall submit the audit report to the auditing department after conducting auditing of tendering and bidding items. The audit entity shall require the auditing department for suggestions concerning the audit report. The audited entity shall submit written opinions to the audit entity or auditing department within ten days from the date when it receives the audit report.

       第十四条  审计组对招标投标事项实施审计后,应当向派出的审计部门提出审计报告。审计报告应当征求被审计单位的意见。被审计单位应当自接到审计报告之日起十日内,将其书面意见送交审计组或者审计部门。

  Article 15   The auditing department shall examine and approve the audit report, comment on the auditing items and issue auditor's opinion; it shall make auditing decisions within its authority or provide relevant competent departments with suggestions of treatment or punishment in case where any tendering and bidding acts violate any regulations of China and shall be subject to treatment or punishment in accordance with law.

The audited entities shall execute the auditing decision and report the feedback to the auditing departments; related competent departments shall promptly deliberate on the suggestions of treatment or punishment made by auditing departments, and feed back results to auditing departments. 

       第十五条  审计部门审定审计报告，对审计事项作出评价，出具审计意见书;对违反国家规定的招标投标行为，需要依法给予处理、处罚的，在职权范围内作出审计决定或者向有关主管部门提出处理、处罚意见。

    被审计单位应当执行审计决定并将结果反馈审计部门;有关主管部门对审计部门提出的处理、处罚意见应及时进行研究，并将结果反馈审计部门。

     Chapter 6: Punishment

第六章  罚则

  Article 16   The auditing departments may order audited entities to correct where they violate these Measures by rejecting or delaying in providing documents concerning the auditing items, or rejecting or impeding the auditing; where audited entities refuse to rectify, the auditing departments may circulate a notice of criticism and propose suggestions of administrative sanction to personnel in charge who have direct responsibility and other persons who have direct responsibility; then the audited entities or their governing entity, or ministry of supervision shall conduct prompt treatment and send carbon copies of the results to auditing departments.

       第十六条  被审计单位违反本办法,拒绝或者拖延提供与审计事项有关的资料,或者拒绝、阻碍审计的,审计部门责令改正;拒不改正的,可以通报批评,对负有直接责任的主管人员和其他直接责任人员提出给予行政处分的建议,被审计单位或者其主管单位、监察部门应当及时作出处理,并将结果抄送审计部门。

  Article 17    Where the audited entities refuse to implement the auditing decision, the audited entities or their governing entity, or department of supervision shall handle promptly the proposed administrative sanctions for persons in charge and other persons who are directly liable, and forward the results to auditing departments.

       第十七条  被审计单位拒不执行审计决定的,对负有直接责任的主管人员和其他直接责任人员提出给予行政处分的建议,被审计单位或者其主管单位、监察部门应当及时作出处理,并将结果抄送审计部门。

  Article 18   Tenderees, tendering agencies and relevant people that violate the relevant laws and regulations of the State shall be punished in accordance with The Tendering and Bidding Law of the People's Republic of China.

       第十八条  招标人、招标代理机构及其有关人员违反国家招标投标的法律、法规的,依照《中华人民共和国招标投标法》予以处理。

  Article 19   The auditors who abuse their power or commits favoritism and irregularities, or negligence of duties, shall be transferred to judicial authorities for sanction where such acts constitute criminal offense; otherwise, such auditors shall be subject to administrative sanctions. 

       第十九条  审计人员滥用职权、徇私舞弊、玩忽职守，涉嫌犯罪的，依法移送司法机关处理;不构成犯罪的，给予行政处分。

     Chapter 7: Supplementary Provisions

第七章  附则

  Article 20   Competent water resource authorities of all the provinces, autonomous regions, municipalities directly under the Central Government, drainage institutions and the Xinjiang Production and Construction Corps may formulate detailed articles and submit them to the Ministry of Water Resources for file on the basis of these Measures.

       第二十条  各省、自治区、直辖市水行政主管部门、流域机构、新疆生产建设兵团,可以根据本办法制定实施细则并报部备案。

  Article 21   The Ministry of Water Resources is responsible for the interpretation of these Measures.

       第二十一条  本办法由水利部负责解释。

  Article 22   These Measures shall become effective from April 1, 2008.

       第二十二条  本办法自2008年4月1日起执行。