Regulations of Shijiazhuang Municipality on Audit of National Construction Projects

Article 1 In order to strengthen the audit supervision of national construction projects, standardize the investment behavior and improve the investment benefit, these Regulations are formulated in accordance with the Audit Law of People's Republic of China (PRC), the Audit Regulations of National Construction Projects of Hebei Province and other laws and regulations, combined with the actual situation of this Municipality. Article 2 The national construction projects mentioned in these Regulations (hereinafter referred to as construction projects) refer to government investment, other state-owned assets investment and construction projects with government investment and other state-owned assets investment as the mainstay. Construction projects include the use of the following funds:

(1) Construction funds arranged in the financial budget;

(two) special construction funds included in the financial budget management;

(3) The financing and utilization of government bonds;

(4) Loans and grants from international financial organizations and foreign governments;

(five) the state-owned assets and their management rights transfer, sale, auction and other disposal income;

(six) the transfer of land use rights;

(seven) other funds invested by the government;

(eight) state-owned enterprises and state-owned enterprises as the main investment. Article 3 The auditing organs of the people's governments of cities and counties (cities) are the law enforcement subjects of audit supervision of construction projects, and are respectively responsible for the implementation of these Regulations within their respective administrative areas and the audit supervision of investment at the corresponding level and construction projects with investment at the corresponding level as the mainstay.

The municipal auditing organ may authorize the county-level auditing organ to audit the construction projects within the municipal area, or directly audit the construction projects under the jurisdiction of the county-level auditing organ. Article 4 The relevant administrative departments of the municipal and county (city) people's governments shall do a good job in the audit of construction projects within their respective functions and powers.

Development and reform, finance, construction and other relevant administrative departments. The annual construction project plan, investment approval and construction permit approval results shall be copied to the auditing organ at the same level. Fifth construction, survey, design, construction, supervision, procurement, supply, agent construction, consulting services and other units directly related to the financial revenue and expenditure of construction projects, should be subject to the audit supervision of audit institutions. Article 6 Audit institutions shall report the audit of construction projects to the people's government at the corresponding level and the audit institutions at higher levels every year.

City, county (city) District People's Government shall report the construction project audit to the Standing Committee of the National People's Congress at the corresponding level every year.

Audit institutions may notify the relevant government departments or announce the audit results of construction projects to the public. Article 7 Audit institutions shall not charge fees for auditing construction projects.

The expenses required for audit institutions to perform the functions and powers of audit and supervision of construction projects, as well as the expenses for entrusting social intermediary institutions and hiring professional and technical personnel, shall be included in the financial budget at the corresponding level. Article 8 Audit institutions shall establish a complaint reporting system for construction projects. Timely investigation and handling of complaints and reports, which are of great value after investigation, the auditing organ shall reward the complainant. Article 9 Audit institutions audit construction projects, which are divided into budget execution audit, final accounts audit and performance audit.

Audit institutions shall conduct audit supervision over construction projects in accordance with the following provisions:

(a) to conduct a comprehensive audit of major construction projects with municipal investment of more than 50 million yuan, county investment of more than/kloc-0 million yuan or related to the national economy and people's livelihood in the jurisdiction.

(two) audit the final accounts of construction projects other than those specified in the preceding paragraph, and optionally audit the implementation of the budget.

Audit institutions shall, according to the audit categories, audit the authenticity and legality of the relevant contents of construction projects. Article 10 Audit institutions shall, according to the plans and actual needs of construction projects, prepare annual audit plans for construction projects, which shall be implemented after being approved by the people's governments at the same level, and reported to the Standing Committee of the people's congresses at the same level and the audit institutions at higher levels for the record. Eleventh annual construction project audit plan should highlight the following key points:

(1) Key construction projects;

(2) Construction projects with a municipal budget of more than 45 million yuan and a county budget of more than10 million yuan;

(3) Construction projects that the Standing Committee of the people's congress at the corresponding level decides to audit;

(four) construction projects assigned by the people's government at the same level;

(five) the construction projects authorized by the audit institutions at higher levels.

The annual construction project audit plan shall specify the project categories of budget execution audit, final accounts audit and performance audit.

The annual construction project audit plan can be adjusted according to the actual situation, implemented after being approved by the people's government at the corresponding level, and reported to the Standing Committee of the people's congress at the corresponding level and the auditing organ at a higher level for the record.

Audit institutions shall send a copy of the annual construction project audit plan and its adjustment to the relevant administrative departments, and promptly inform the audited units. Twelfth once the annual construction project audit plan is approved, the audit institutions and relevant departments shall ensure the effective implementation of the audit plan. Thirteenth audit institutions may entrust social intermediary institutions with legal qualifications to audit construction projects and supervise and guide them.

Audit institutions shall examine the audit results issued by social intermediary institutions and submit the audit results report of audit institutions.

Audit institutions shall review the audit results of social intermediary institutions if they find that they are seriously inaccurate.