Provisions of Tianjin Municipality on the Audit of Key Construction Projects

天津市重点建设项目审计规定

Promulgating Institution: Ministry of Water Resources of Tianjin Municipality

Promulgating Date: 12/01/2005

Effective Date: 01/01/2006

 

颁布机关: 天津市水利局; 天津市水利局

颁布时间: 12/01/2005

实施时间: 01/01/2006

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正文

  Article 1    These Provisions are formulated in accordance with the Audit Law of the People's Republic of China and other relevant laws and regulations, with a view to strengthening the audit supervision of key construction projects in Tianjin Municipality, regulating investments, and improving the investment management level and investment benefits.

       第一条  为加强对市重点建设项目的审计监督,规范投资行为,提高投资管理水平和投资效益,依据《中华人民共和国审计法》及有关法律法规,制定本规定。

  Article 2    All key construction projects under municipal arrangement that are invested or financed by the government, or are invested or financed by solely State-owned or State-controlled enterprises or public institutions shall be subject to audit supervision pursuant to these Provisions.

The financial revenue and expenditure of the development, survey, design, construction, supervision, procurement and supply entities that are directly related to municipal key construction projects shall be subject to audit supervision by audit offices.

       第二条  本市凡以政府投资、融资和国有独资、控股企事业单位投资、融资并列入全市安排的重点建设项目,应当依照本规定接受审计监督。

    与市重点建设项目直接有关的建设、勘察、设计、施工、监理、采购、供货等单位有关的财务收支,应当接受审计机关的审计监督。

  Article 3    When arranging the audit of a municipal key construction project, an audit office shall make the project owner (including the project legal person, hereinafter the same) as the auditee. Where necessary, the audit office may audit the financial revenue and expenditure of the survey, design, supervision construction, procurement and supply entities that are related to the municipal key construction project according to statutory audit procedures.

       第三条  审计机关在安排市重点建设项目审计时,应当确定建设单位(含项目法人,下同)为被审计单位。必要时,审计机关可依照法定审计程序对勘察、设计、监理、施工、供货、采购等单位与市重点建设项目有关的财务收支实施审计。

  Article 4    An audit office shall, in accordance with the key construction projects arranged by Tianjin Municipality and the requirements of the Tianjin Municipal People’s Government, prepare the annual audit plan for municipal key construction projects, carry out such audit in a targeted manner, and inform the auditees, authorities in charge of municipal key construction projects, as well as other competent departments in charge of finance, inspection, development, etc. of the audit plan and the adjustments thereto.

Except for the audit tasks of municipal key construction projects that are temporarily assigned by the Tianjin Municipal People's Government, the audit office shall audit municipal key construction projects based on the audit plan.

       第四条  审计机关根据全市安排的重点建设项目、市人民政府的要求等编制年度市重点建设项目审计计划,有重点地开展市重点建设项目审计工作,并将审计计划和调整情况告知被审计单位、市重点建设项目主管部门和财政、稽查、建设等有关部门。

    除市人民政府临时交办的市重点建设项目审计任务外,审计机关对市重点建设项目审计应当按照审计计划进行。

  Article 5    An audit office may, at different development stages of a municipal key construction project, audit the authenticity, legality and effectiveness of the enforcement of the total budget or estimates, the execution and final accounts of the annual budget, and the final account of completion of the said construction project, and perform follow-up audit over the initial preparatory work, actual construction, completion and formal operation of the municipal key construction project.

       第五条  审计机关可以根据市重点建设项目建设的不同阶段,依法对建设项目的总预算或者概算执行、年度预算执行和决算、竣工决算的真实、合法、效益情况进行审计,并对市重点建设项目前期准备工作、建设实施、竣工投产的全过程实行跟踪审计。

  Article 6    The audit over the initial preparatory work of a municipal key construction project shall mainly cover:

(1) The authenticity and legality of the construction procedures;

(2) The authenticity and legality of the fundraising for construction;

(3) The authenticity and legality of land requisition, demolition and relocation;

(4) The legality of the procedures and results of bidding and bids;

(5) The authenticity and legality of the contracting of the project; and

(6) Other issues that shall be audited.

       第六条  市重点建设项目前期准备工作审计的主要内容:

    (一)建设程序的真实性、合法性;

    (二)建设资金筹集的真实性、合法性;

    (三)征地、拆迁工作的真实性、合法性;

    (四)招标投标程序及其结果的合法性;

    (五)工程承发包的真实性、合法性;

    (六)需要审计的其他事项。

  Article 7    The audit over the enforcement of the budget or estimates of a municipal key construction project shall mainly cover:

(1) The authenticity and legality of the enforcement of, and the adjustment to, project budget or estimates;

(2) The authenticity and legality of the conclusion, validity, performance, modification, transfer and termination of the project contracts;

(3) The authenticity and legality of the charges directly related to the project;

(4) Project implementation and the fulfillment of the investment plan;

(5) The authenticity and legality of the sources and utilization of development funds;

(6) The authenticity, legality and validity of the accounting of equipment and materials procurement for the project;

(7) The authenticity and legality of the claims and liabilities of the project;

(8) The authenticity and legality of the development costs and other financial revenue and expenditure;

(9) The authenticity, legality and validity concerning project construction and the settlement of project expenses; and

(10) Other issues that shall be audited.

       第七条  市重点建设项目预算或概算执行情况审计的主要内容:

    (一)项目预算或概算执行、调整的真实性、合法性;

    (二)项目合同的订立、效力、履行、变更和转让、终止的真实性、合法性;

    (三)与项目直接有关的收费的真实性、合法性;

    (四)项目实施和投资计划的完成情况;

    (五)建设资金来源和使用的真实性、合法性;

    (六)项目设备、材料采购核算的真实性、合法性和有效性;

    (七)项目债权债务的真实性、合法性;

    (八)建设成本和其他财务收支的真实性、合法性;

    (九)项目施工和工程价款结算的真实性、合法性和有效性;

    (十)需要审计的其他事项。

  Article 8    The audit over the final accounts of completion of a municipal key construction project shall mainly cover:

(1) The authenticity and legality of the final account statements and notes of completion of the project;

(2) Scale of project construction and the control of total investment;

(3) The authenticity, legality and completeness of the assets delivered by the project;

(4) The authenticity and legality of the sources, distribution, surrender, retention and use of the infrastructure construction revenue of the project;

(5) The authenticity of the realization of the lump-sum contracting targets of project investment, and the authenticity and legality of the distribution of the balance of lump-sum contracting funds;

(6) The authenticity and legality of the unused project investment of the closing project;

(7) The authenticity and legality of project construction costs;

(8) The availability of construction funds, and the authenticity and legality of fund management and use;

(9) The authenticity and legality of the settlement of project expenses, and the effectiveness of the control of project costs;

(10) The authenticity and legality of the calculation and payment of taxes and fees; and

(11) Other issues that shall be audited.

       第八条  市重点建设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性、合法性;

    (二)项目建设规模及总投资控制情况;

    (三)项目交付使用资产的真实性、合法性和完整性;

    (四)项目基建收入的来源、分配、上缴和留成使用的真实性、合法性;

    (五)项目投资包干指标完成的真实性和包干结余资金分配的真实性、合法性;

    (六)项目尾工工程的未完工程投资的真实性、合法性;

    (七)项目建设成本的真实性、合法性;

    (八)建设资金到位的情况和资金管理与使用的真实性、合法性;

    (九)建设项目工程价款结算的真实性、合法性,及工程造价控制的有效性;

    (十)各种税费计缴的真实性、合法性;

    (十一)需要审计的其他事项。

  Article 9    When auditing the quality management, environmental protection and investment efficiency of a municipal key construction project on an as-needed basis, an audit office shall check the authenticity and legality of the qualifications of the survey, design, development, construction and supervision entities, as well as their effectiveness of project quality management, check whether environmental protection facilities are built simultaneously with the main work and are effectively used, and analyze the investment efficiency of the project in accordance with relevant economic, technical, social and environmental indicators.

       第九条  审计机关根据需要对市重点建设项目的工程质量管理、环境保护情况、项目投资效益进行审计时,应当检查勘察、设计、建设、施工和监理等单位资质的真实性和合法性及其对工程质量管理的有效性,应当检查环境保护设施与主体工程建设的同步性及其实施的有效性,应当依据有关经济、技术及社会、环境指标,分析评价项目的投资效益。

  Article 10    When auditing a municipal key construction project in accordance with the law, an audit office shall issue an auditor’s report within the statutory period, and lawfully express audit opinions on the violations of laws or regulations that are found during the audit. Where other authorities are responsible for correcting or handling the violations, or punishing or holding relevant personnel liable, the audit office shall issue audit transfer letters to such authorities.

       第十条  审计机关对市重点建设项目依法进行审计,应当在法定期限内,出具审计报告,对审计查出的违法、违规问题依法作出审计决定。应由其他部门纠正、处理、处罚或者追究有关人员责任的,向有关部门出具审计移送处理书。

  Article 11    An audit office shall report the audit results of municipal key construction projects to relevant departments and the authorities in charge of municipal key construction projects, or release such audit results to the public as required. The specific measures shall be prepared by the municipal audit office, and be implemented upon approval by the Tianjin Municipal People’s Government.

       第十一条  审计机关应当依照有关规定向有关部门、市重点建设项目主管部门通报或者向社会公布市重点建设项目审计结果。具体办法由市审计机关制订报市人民政府批准后执行。

  Article 12    An auditee with objections to the audit results may apply for reconsideration to the National Audit Office or the Tianjin Municipal People’s Government within sixty (60) days upon receipt of the audit results. The audit results shall continue to be valid during reconsideration.

       第十二条  被审计单位对审计决定不服的,可以在收到审计决定之日起60日内,向审计署或者市人民政府申请复议。复议期间审计决定不停止执行。

  Article 13    An audit office may authorize social audit intermediaries whose qualification is recognized to conduct audit in accordance with these Provisions, or engage relevant experts and technicians to participate in the audit. The audit expenses shall be included in the fiscal budget.

Social audit intermediaries shall submit auditor’s reports to the entrusting audit offices, and shall be responsible for the truthfulness of the auditor’s reports.

       第十三条  审计机关可以委托经过资格认定的社会审计中介机构依照本规定进行审计,或聘请有关专家、技术人员参与审计。审计费用列入财政预算。

    社会审计中介机构应当向委托的审计机关报送审计报告,并对审计报告的真实性负责。

  Article 14    Social audit intermediaries shall abide by relevant State provisions when auditing municipal key construction projects, and shall promptly report to audit offices and relevant authorities of any detected financial revenue or expenditure in violation of laws or regulations.

       第十四条  社会审计中介机构对市重点建设项目进行审计,应当遵守国家有关规定,发现有违法违规的财务收支行为的,应当及时报告审计机关和有关主管部门。

  Article 15    An audit office shall supervise the audit quality of social audit intermediaries.

The audit office shall cancel the auditor’s reports issued by a social audit intermediary if they are inconsistent with the facts, and shall deal with and punish the said intermediary in accordance with the law, or suggest other relevant authorities to handle the case or mete out punishments.

       第十五条  审计机关对社会审计中介机构的审计质量进行监督。

    审计机关发现社会审计中介机构出具的审计报告失实的,应当予以撤消;并依法对该社会审计中介机构进行处理、处罚,或者向有关部门提出处理、处罚建议。

  Article 16    When auditing municipal key construction projects, audit offices shall enhance the contact with the authorities of finance, inspection, construction, etc., and avoid repeated supervision by making use of each other’s supervision and inspection results.

       第十六条  审计机关对市重点建设项目进行审计,应当加强与财政、稽察、建设等有关部门的联系,并相互利用监督检查的结果,避免重复监督。

  Article 17    An auditor who violates the law during the audit of municipal key construction projects shall be punished in accordance with relevant laws and regulations. Where criminal offenses are constituted, criminal liabilities shall be investigated for in accordance with the law.

       第十七条  审计人员在市重点建设项目审计中有违法行为的,依照有关法律法规的规定处理;构成犯罪的,依法追究其刑事责任。

  Article 18    Audit offices may audit the key construction projects invested or financed by solely State-owned or State-controlled enterprises or public institutions that are beyond the scope as defined in Article 2 herein with reference to these Provisions.

       第十八条  本规定第二条规定范围以外的本市其他国有独资和控股企事业单位投资、融资的重点建设项目,审计机关可以参照本规定进行审计。

  Article 19    Audit offices at the district/county level in Tianjin Municipality may audit construction projects with reference to these Provisions.

       第十九条  本市各区、县审计机关开展建设项目审计工作,可以参照本规定执行。

  Article 20    These Provisions shall come into effect on January 1, 2006.

       第二十条  本规定自二OO六年一月一日起施行。