When an enterprise contracted a hotel project, it calculated a loss of1.2000 yuan upon completion. After auditing, the losses mainly occurred in the following two aspects.

Project completion settlement refers to the final project payment settlement made by the construction enterprise to the contractor after all the contracted projects are completed according to the contents stipulated in the contract, and the quality is qualified and meets the contract requirements.

Key words: settlement book of construction project completion settlement audit is a dynamic calculation, which is calculated according to the actual quantity and amount of the project. The audited project completion settlement is the basis for verifying the cost of the construction project, and it is also the basis for compiling the final accounts and verifying the value of the newly added fixed assets after the completion and acceptance of the construction project.

The first chapter carefully analyzes the factors that affect the project settlement, which is of great significance to the project completion settlement.

1. 1 the meaning of project settlement

Project settlement is directly related to the vital interests of the construction unit and the construction unit. In the process of editing and settlement, due to the different positions, positions and purposes of the editors, the editing and settlement results are naturally different in different degrees. However, if the difference is too large, there is the possibility of deliberately lowering the cost or overestimating the risk.

1.2 causes of distortion in engineering settlement

In the settlement submitted for review, it is often found that the project settlement is overstated, and the reasons for the settlement "distortion" are as follows:

(1) The contact slip is signed blindly, only after the event, and the visa is not clear, not allowed and not timely. At present, China adopts the project supervision mode of separating measurement (supervision) from evaluation (final accounts). Engineers engaged in final accounts audit are generally not on site during construction, and the calculation basis of quantities during final accounts audit is mainly construction drawings and supervision visas. This makes it possible for construction links (especially concealed works) to cut corners. On-site supervisors have insufficient knowledge of cost management and related laws and regulations, and blindly sign visas for projects that should not be signed. Some visas are filled in by the construction unit and signed and sealed without careful verification; Construction units make excuses on visas, resort to deceit, underreport and cheat more, fail to apply for visas in time when they encounter problems, make surprise inspections during final accounts, and shirk each other; In order to win the bid, some construction units offered extremely low prices. In order to keep their own profits, they cut corners on all-in projects and issued a large number of construction visas for non-all projects, which disrupted the normal order of the construction market.

(2) Calculation of quantities. The calculation of engineering quantity is based on completion drawings, design change contact list and calculation rules stipulated by the state, which is the basis of settlement preparation. The calculation error of engineering quantity mainly includes the inconsistency between the recalculation of subdirectories in the quota and the calculation unit, resulting in the dislocation of decimal point and the calculation error of engineering quantity.

(3) Apply for quotas. There are differences on the application of subheading or conversion to the missing items in the quota, ignoring the comprehensive explanation of the quota, not converting the coefficient, and setting the quota higher.

(4) Material price. There is no clear model and material of the main material in the design; In addition to the prescribed material prices, most of them are market prices, which also affects the settlement costs.

(5) Cost calculation. Failing to apply the cost quota as required by the contract. According to the classification of projects, three types of projects are highly suitable for two types of projects. The project did not reach the agreed level of civilized construction, but the increase fee for civilized construction was calculated according to the agreement. In the county (town), the project tax is applicable to the urban tax rate.

(6) A very small number of settlement personnel are unqualified, resulting in "distortion" in calculation.

(7) The words used by the construction unit in the contract and on-site visa are not rigorous, which leads to the discrepancy between settlement and reality.

(8) The construction unit is worried that the settlement card is too tight. The settlement submitted for approval is audited by the intermediary agency entrusted by the construction unit. The subjective desire of the construction unit is to reduce the increase to pay the business expenses, which naturally forms the possibility that the construction unit will increase the water quantity and report more. Common ones are: 1, making excuses and setting a high quota. The content of (1) quota has been comprehensively considered and included in the comprehensive unit price listed separately. For example, excavation has been priced according to the quota of engineering quantity, and some construction units calculate the excavator team separately; (2) The content included in the rate is calculated separately. For example, the comprehensive rate has included the construction increase fee in winter and rainy season, and some have calculated the pumping fee in rainy season separately; (3) Using the conversion of fixed unit price to improve the project unit price. 2. Virtual expenses. Some projects did not use large-scale machinery and special machinery in the implementation process, but the final accounts of completion included night construction increase fees, rush measures fees and so on. 3. Raise the charging standard and expand the charging range.

The second chapter is how to objectively reflect the total project cost and do a good job in the completion settlement audit.

2. 1 Collect the completion data.

Completion data include: project completion drawing, design change notice and various visas. Qualification certificate and unit price of main materials, etc. The as-built drawing is the sample drawing when the project is delivered for use. For projects with little change, the changes can be marked separately on the construction drawing without redrawing; For projects with large changes, it is necessary to redraw the as-built drawings and renumber the structural parts and doors and windows. After the completion drawing comes out, please ask the construction supervisor of the construction unit to sign the drawing column and affix the completion stamp. As-built drawings are programmatic general drawings of other as-built materials and must truthfully reflect the actual situation of the project. The Design Change Notice must be issued by the original design unit, with the signature of the designer and the seal of the design unit. Local small indoor and outdoor changes signed by the site supervisor of the construction unit that do not affect the structural shell and beauty are also included in the scope of changes, but they can only take effect after being signed by the site supervisor of the construction unit and approved by the designer. All kinds of visa information, contract visa, which determines the contract form and the qualification, method, construction period and quality reward and punishment of the contract project; On-site visa is the construction visa, including the design change contact form and the actual construction confirmation visa: the concealed engineering visa in the main project; Not counting people for the time being, but indicating the project quantity visa settled according to the actual quantity, and some extra-budgetary labor, materials or rework expenses caused by the construction unit. Among them, the timely countersigning of concealed works in the main project is particularly important. It is impossible to verify the quantity of such projects afterwards. Therefore, it is necessary to draw hidden drawings and check hidden acceptance records at the same time of construction, and then invite relevant personnel such as design units, supervision units and construction units to sign on-site acceptance. The procedures are complete, and the quantities are consistent with the as-built drawings before settlement. It is best to calculate the actual amount of these visas at the same time as the construction. Pay the visa of the construction unit to effectively avoid disputes afterwards.

Author: Sagittarius's brother replied to this remark September 22, 2006 +07: 35.

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Specification, quality and price visa of main building materials. Because the design drawings only specify the specifications and varieties of some decorative materials, there is no provision for manufacturers. At present, there are many fake and shoddy products on the market, that is, the same qualified or high-quality products, different manufacturers, different models, and the price difference is also relatively large. In particular, some high-grade decorative materials must be approved by the construction unit before purchase, and their prices must be signed by the construction unit. For some projects involving many projects and long construction period, the price rises and falls greatly. Price visas should be issued to major building materials and construction units in batches. Visa is the calculation basis of settlement, and there must be accurate data.

2.2 Go deep into the site and fully grasp the actual situation of the project.

Accurate engineering quantity is the basis of completion settlement. Because the budget officer who is engaged in the budget and final accounts project may not know a unit project very well, some projects with complex shapes or decorations cannot be noted one by one, so it is necessary to manually check, measure and record on the spot at the stage of engineering quantity calculation to be accurate. Experienced budget personnel often consult all the information first, then roughly calculate the engineering quantity, find problems, and then go to the site to check them one by one when in doubt. An excellent budgeter should not only master the reality in the engineering field, but also understand the varieties and prices of building materials in the market. Be sure to have a well-thought-out plan to avoid causing big calculation errors and put yourself in a passive position.

2.3 Be familiar with professional knowledge and pay attention to professional ethics.

Budget personnel should not only be fully familiar with quota calculation, but also master various expense documents issued by superiors. It is also necessary to fully understand the composition of the project budget quota in order to convert and supplement the quota. The budgeter should also master some knowledge of building codes and structures.

Chapter III Auditing Methods for Settlement of Construction Projects

Due to the different scale, characteristics and complexity of the project, the situation of construction enterprises is also different, so it is necessary to choose appropriate audit methods to ensure the correctness and efficiency of the audit.

3. 1 comprehensive review method

This is a review method one by one. The advantages of this method are comprehensive and meticulous, small settlement error of the audited project, high quality, and large workload. For some general civil construction projects with small workload and simple technology, the technical force of compiling settlement is relatively weak, so this method can be adopted.

3.2 Key review methods

This is the way to grasp the key points in project settlement and audit. Choose projects with large quantities, high unit price and complex engineering structure, such as foundations, walls, columns, doors and windows, reinforced concrete beams and slabs in general civil engineering; Supplementary unit valuation subheads, calculated expenses and their calculation basis and standards.

3.3 Decomposition and Comparative Evaluation Method

This is a method to decompose a unit project according to the direct cost and indirect cost, and then decompose the direct cost or material consumption according to the partial items, and compare them with the audited standard settlement or comprehensive indicators respectively. If it is found that there is a big difference in the project price of a certain division, we will further compare its breakdown and focus on reviewing the quantity and unit price. The characteristic of this method is that it is generally not necessary to look through the drawings and recalculate the engineering quantity, and two indicators1~ can be selected for assessment, which is fast and accurate.

3.4 Use standard budget review methods

For all projects constructed with standard drawings or general drawings, it is a method to audit and settle accounts with reference to the standard budget prepared in advance. The structure and practice of projects constructed with standard design drawings or general plans are generally the same, but there will be local changes due to different on-site construction conditions. This kind of project settlement does not need detailed examination item by item, and the budget of standard drawings can be compiled in advance or comprehensively reviewed as the standard budget, and all projects that adopt standard drawings or general drawings in the future will be compared and reviewed based on the standard budget. Some modifications can be reviewed separately. The advantages of this method are short review time and good effect. The disadvantage is that the scope of application is small, and it can only be used in projects that adopt standard drawings or general drawings.

3.5 Screening method

Screening method is a master planning method. Although similar construction projects have different indicators such as area and height, the unit construction area data of their sub-projects have not changed much. Therefore, we can collect and optimize the data of various sub-projects of the building. The basic values of engineering quantity, price and labor per unit area are summarized as the settlement standards of this kind of buildings. This basic value is used to screen the partial project data of construction project settlement. If the numerical value is within the basic numerical range, it can be ignored, otherwise, the partial project will be examined in detail. If the building standards of the settlements under review are different from those applicable to the "basic values", adjustments need to be made. This screening method has the advantages of quick inspection and finding problems, and is suitable for residential projects or projects without comprehensive inspection conditions.

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3.6 grouping calculation method

This is a common method, that is, the related projects in the settlement are divided into several groups, and the same data in the same group are used to audit the sub-item quantities. Using this method, the sub-projects are grouped according to the standard first, and one of the sub-projects is checked to judge the accuracy of other sub-projects in the same group. For example, the floor area, floor, surface layer, floor cushion, building area, floor leveling layer, floor volume, ceiling painting, roof layer, etc. in general construction projects can be compiled as a group. Firstly, the construction area, floor area, ground leveling layer and ceiling plastering are calculated, and the plastering area is the same as the floor area. The floor area multiplied by the cushion thickness is the workload of the cushion, and the floor area multiplied by the converted floor thickness is the workload of the floor. This method is characterized by fast review speed and small workload.

3.7 Audit Method of Settlement Manual

That is to say, in daily work, it can greatly reduce the simple repeated calculation and improve the audit efficiency by calculating and sorting the commonly used parts in the project into a settlement manual according to the standard drawing. In addition, with the application of computer technology, it is also a simple and effective method to use software for settlement audit.

Chapter IV Contents of Settlement Audit of Construction Projects

According to the experience of settlement audit, driven by economic benefits, the improved project settlement of each construction unit will exceed the actual cost by about 15%. Therefore, we must pay attention to the following points in the audit settlement:

4. 1 engineering quantity audit

The cost of construction and installation engineering increases with the increase of engineering quantity. According to the design drawings, quota and engineering quantity calculation rules, professional equipment and materials list, building structure and general plane transportation list, the calculated engineering quantity calculation table is rechecked, mainly to check whether there is any omission, recalculation and miscalculation of engineering quantity. The review should focus on detailed calculation and verification, and other subprojects can be reviewed generally. During the review, attention should be paid to the source and calculation method of the calculated quantities.

4.2 Engineering quantity is the basis of settlement

Engineering quantity refers to the number of specific engineering details expressed in physical measurement units or natural measurement units. Engineering quantity is the basis of settlement, and its accuracy directly affects the accuracy of settlement. The calculation of engineering quantity is the most arduous and time-consuming link in the whole settlement audit process. Therefore, we must work hard on the audit of engineering quantity to ensure the quality of settlement. In order to accurately verify the quantities of each sub-item, we should master the unified national calculation rules of quantities. The accuracy of engineering quantity is the premise of determining project settlement. Therefore, we must be familiar with and understand the meaning of various interpretation and calculation rules in the quota. Only in this way can the accuracy of engineering quantity calculation be guaranteed. The engineering settlement compiled by the construction unit is often calculated repeatedly by obstacle method at the junction of structures. If you are not familiar with the calculation rules in the audit, it is difficult to detect the overestimation of engineering quantity.

4.3 Audit completion settlement must be cautious.

When reviewing the completion settlement reported by the construction unit, be sure to pay attention to whether there are any missing items and whether there are cases that should be deducted but not deducted. For example, the waterproof protective wall of the external wall of an office building has been changed. The original design of the external wall was 120 red machine brick protective wall, which was changed to 50mm thick polystyrene board wall. In the settlement, the construction unit only calculated the cost after the change, which is divided into two items according to the quota, one is the wall thickness of polystyrene board 10cm, and the other is the increase or decrease 1cm. The quotation of the construction unit for this change is "88452-44200=4425 1 yuan". The second item is the deduction. If you don't look carefully, it is easy to mistake it for the deduction of the red machine brick protective wall. In fact, on the basis of the original quotation, the cost of red machine brick protective wall should be deducted as "86 1.6m2× 30. 18 yuan/m2 = 26,003 yuan". Upon examination, the final cost of this change is "44251-26003 =18248 yuan".

4.4 Pay attention to the calculation of new projects

Some changes seem to be new items, but they are actually included in the bidding documents, so such items should not be measured. For example, in the chapter "Seasonal Measures" in the bidding document of an office building, the contractor promises to withdraw the slope from the platform in two steps during the earthwork excavation, and spray fine stone concrete while digging. In the actual construction process, design change negotiation appeared. Because the tall poplar trees around the foundation pit were not cut down in time, the slope could not be placed, and outdoor sewage and warm ditch water infiltrated into the slope. The contractor proposed to support the slope by bolting and shotcreting, and the negotiation was approved. At the time of settlement, the contractor made an offer for the slope protection of the foundation pit, one of which was "C20 for sprayed early strength concrete is 7.28 m3× 839.58 yuan/m3 = 73,279 yuan". We believe that the role of shotcrete in the construction measures in the rain period is the same as that of anchor and shotcrete support, and the construction measures in the rain period have been promised in the bidding documents, and the expenses should be included in the tender offer, so the expenses of shotcrete are not paid.

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4.5 The construction unit shall deduct the missing items in the bidding documents at the time of settlement.

The construction unit should still deduct the missing items in the bidding documents at the time of settlement. For example, the waterproof material of the basement of an office building was changed. The original design was asphalt linoleum waterproofing for the basement exterior wall, and it was changed to flexible chlorinated polyethylene rubber-plastic mixed waterproofing membrane. The calculation of this change should be: calculate the cost of new materials and deduct the cost of raw materials. According to the quota, waterproofing of asphalt felt coiled material for basement exterior wall can be divided into facade and basement plane, but the construction unit only calculated the facade part and omitted the basement plane part when bidding. This is the fault of the construction unit, which we think is included in other sub-items, and the facade part of the missing item still needs to be deducted in the settlement. The price quoted by the construction unit for this change is 175 183 yuan, while the cost of linoleum waterproofing membrane for the facade is "1316m2× 34.55 yuan/m2 = 45,500 yuan", and the final cost of this change should be "175 yuan after verification.

4.6 Be familiar with the contents of each division in the quota.

Familiar with the contents of the sub-items in the middle of the quota. Auditors should first be familiar with the items included and excluded in the base price indicated in each item, especially some comprehensive quota items. However, some construction enterprises have repeatedly approved the inclusion of top-level projects in the compilation and settlement. If auditors are not familiar with the quota content, they will muddle through and increase the project cost.

4.7 familiar with the completion settlement data

Familiar with engineering design and construction drawings, topography and engineering geology of construction site, construction organization design and construction scheme, participate in the joint review of construction drawings, and comprehensively collect all kinds of records of concealed engineering acceptance. Only in this way can the engineering quantity be truly approved. For example, the earthwork of a 220KV substation is excavated and filled according to the vertical layout, and compacted by layers with a roller. After calculating the earthwork excavated by the scraper of12,560 cubic meters, the budget staff also calculated the leveling site of 32,000 square meters. According to the principle of "the leveling site is calculated by adding 2m to each side of the building shape, and the number of leveling sites will not be recalculated if a large area has been excavated or filled according to the vertical layout", the number of leveling sites will be reduced to ensure the accuracy of settlement.

4.8 Matters needing attention in engineering quantity audit

The following two points should be paid attention to in the audit of engineering quantity:

(1) caliber must be consistent. When auditing the engineering quantity, we should pay attention to whether the details listed in the construction drawing (the work content and scope included in the engineering details) are consistent with the engineering details in the budget quota, and only when they are consistent can the budget unit price in the budget quota be applied. For example, some engineering details in the construction project budget quota already include installation fees or brush plain cement slurry (binding layer), and these contents should also be included when calculating the engineering details. On the other hand, if the budget quota does not include installation fees or brush plain cement slurry, then when calculating this part of the quantities, it should be calculated separately.

(2) The units of measurement must be consistent. When reviewing the engineering quantity, we should pay attention to whether the units of measurement listed in the construction drawing are consistent with those in the budget quota, and only if they are consistent can the budget unit price in the budget quota be applied. For example, some units of measurement in the budget quota of electrical equipment installation project use "Taiwan" and some use "group" (every three items are a group); In the budget quota of pipeline installation project, the unit of measurement for some project details is "100m", and the unit of measurement for some project details is "100m". These should be clearly distinguished, so as not to affect the accuracy of engineering quantity because of the wrong measurement unit.

There are many ways to check the engineering quantity, and the most commonly used methods are experience review, key review and comprehensive review. The empirical review method is to review the error-prone parts of the engineering quantity according to the previous practical experience. If the empirical review method is used to review the quantities of masonry walls in civil engineering settlement, attention should be paid to the masonry volume deducted according to regulations, such as windows and doors, prefabricated components, etc. There are two things that are easy to make mistakes here: first, some projects have not deducted the wall volume of the peripheral area of each door and window according to the regulations. Because the peripheral area of doors and windows is smaller than the corresponding hole area, the volume of doors and windows is deducted more, and the calculation of brick wall quantities is less; Secondly, some projects often forget to deduct the volume of balconies and awning beams, resulting in overestimation of the quantity of bricklaying walls. The key review method is to focus on projects with large quantities or high cost in project settlement. For example, what should be the structure of examining the engineering quantity of civil engineering settlement by key examination method? The single-story building with brick wall and metal roof truss should focus on auditing the quantities of bricklaying and metal structure engineering; Brick-concrete structure should focus on auditing the quantities of masonry engineering and reinforced concrete engineering. The comprehensive review method is a comprehensive, detailed and time-consuming review method. When the time is tight, the scale is large, and the quality of settlement preparation is good, the review method combining empirical method with key method can generally be adopted; If the quality of settlement preparation is poor, the comprehensive evaluation method should be adopted.

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4.9 Audit of Fixed Subitem Selection (Group)

The review of quota subtitle selection (set) is to examine whether the quota subtitle selected for project settlement is consistent with the engineering characteristics of each division of the project, whether the substitution is reasonable, and whether there are high sets, wrong sets and repeated sets. For a project which subtitle should be used, sometimes there may be great controversy, especially for some vague subtitle unit prices, the common method of the construction unit is to choose a set of subtitle unit prices on the basis of high or low. In engineering settlement, it often happens that similar quantities are included in the fixed subheadings with high or low base price. Therefore, the auditor should carefully review whether the quota subtitle is selected (set) correctly. For the audit of quota subtitle selection (set), we should pay attention to the work content contained in quota subtitle; Second, we should pay attention to the compilation instructions of each chapter, be familiar with the boundaries of similar projects in the quota, and strive to be fair and reasonable.

4. 10 material price review and price difference adjustment

With the in-depth development of market economy, the price of materials in building materials market is quite different. For example, the construction unit entrusts the construction unit to purchase on its behalf, but ignores the investigation of the market price, which will of course create favorable conditions for the construction unit to falsely report the actual price. Therefore, auditors must go deep into reality, conduct market research, and reasonably determine the price of materials.

The determination of material price and the calculation of material price difference have great influence on the project cost, which can not be ignored in the project settlement audit. Audit key points: (1) Whether the specifications, models and quantities of installation engineering materials are consistent with the design and construction drawings, and whether the quantity of construction engineering materials is calculated according to the quantity of materials analyzed by quota; (2) Whether the budget price of materials is calculated according to regulations; (3) Whether the market price of materials conforms to the market situation at that time, in which special attention should be paid to the audit: first, whether the estimated market price of materials published by fixed stations in various places has included installation fees, management fees and other expenses (for example, the estimated market price of commercial concrete in Hangzhou listed in the eighth issue of Hangzhou Construction Engineering Cost Information in 2005 is 246 yuan/cubic meter, including freight, pumping fees, transportation takeover fees and taxes), if second, when the construction project is complex, When the construction period is long and the material price fluctuates greatly with the market supply and demand, auditors should carefully review whether the market price of materials in the project settlement is calculated according to the comprehensive weighted average of the construction stage or according to the feeding situation. For example, the construction period of a 220KV substation is 10 month, the construction time in 2004 is 1 ~ 1, and the actual power supply situation is 1 ~ 60% in June and 40% ~ 10 in July. Cement is 346 yuan/ton. If only calculated according to the market information price of 1-2 months, the cement price is 374 yuan/ton, and the market price per ton of cement has increased by 28 yuan. The total amount of cement in this project is 2,650 tons, and the price difference of cement materials is 74,200 yuan more.

4. 1 1 Charge and audit of execution documents

Whether the charging standard conforms to the quota and documents of the local competent department, and whether the calculation of other expenses conforms to the relevant contents of the engineering contract signed by both parties (such as time limit for a project award, work-grabbing fee, measures fee, merit award, etc.). ), all calculation methods and standards should be carefully reviewed to prevent overpayment.

The following seven aspects should be paid attention to when reviewing the fees and execution documents: First, the fee quota should match the adopted budget quota; Second, whether the charging standard is consistent with regional classification and engineering category; Third, whether the charging base is correct; Fourth, according to the regulations, whether some visas should be included in independent fees and fixed direct fees; Fifth, is there any rate that should not be charged? Sixth, whether there are omissions in the calculation of other expenses; Seventh, whether the fees are charged correctly according to the relevant national or local adjustment documents. For example, when a project settlement adopts the Beijing Electric Power Construction Budget Quota Price List of 1996, the cost quota should match the document number. Ministry of Electric Power Industry 1997, Electric Power Construction (1997) 177, Constitution and Calculation Standard of Construction Budget Expenses for Thermal Power and Power Transmission and Transformation Projects, not 1994. If the project has paid enough advance payment, the financial expenses (interest on working capital loan) may not be calculated when preparing the settlement; For construction projects (such as substation structural support assembly projects), the charging standards for construction projects shall be formulated, and the charging standards for installation projects shall not be formulated; Projects belonging to the second-class areas (such as Guangxi) should not implement the charging standards of the third-class areas (such as Liaoning Province); When compiling project settlement, it should be implemented correctly. Only in this way can the project settlement be correct.

4. 12 On-site visa review

On-site visa refers to the differences in quantities and materials adjusted for various reasons during the whole construction process. Generally, when preparing the project settlement, the construction unit often takes more items to increase, and takes less or does not take less items to decrease. For example, a project was originally designed as a brick wall, but later the structure was modified into a concrete wall because of the need. However, when compiling the project settlement, the construction unit only calculated and increased the concrete engineering quantity, but did not deduct the actual design brick engineering quantity. Therefore, the audit of visa items can not be ignored.

Author: Sagittarius's brother replied to this remark September 22, 2006 +07: 35.

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6 how to do a good job in the audit of construction project completion settlement [turn]

On-site visa record is one of the bases for project settlement. It is the actual change record of the project recognized by both parties during the construction process. The construction drawing budget does not include the contents that are not directly reflected in the terms of the project contract. It has no regularity and certain form, which constitutes the basic content of construction activities of construction units and is directly related to the costs and expenses of construction enterprises. Strengthening on-site visa management is an important link that can not be ignored in the economic management of construction units and construction units.

In project settlement, auditors should focus on the following points for on-site visa:

(1) Due to the unfamiliarity of the site representatives of some construction units with the project settlement and relevant economic management regulations, some construction units intentionally distorted their understanding of the meaning of words or boundaries in the budget quota and its relevant regulations, resulting in blind visas for projects that should not be signed. Therefore, we should carefully examine whether the work content of the project site visa has been included in the budget quota, and the site visa fee shall not be calculated for the projects clearly specified in the quota. For example: losses caused by design changes and construction drawing errors after the project starts; The loss caused by power failure and water cut-off is beyond the scope specified in the quota; Engineering rework caused by design or equipment and materials provided by Party A; Losses caused to the project by natural disasters such as rainstorm, flood and rainstorm; Night construction records or Party A's requirements to rush the work; Treatment of underground obstacles; Loss of long-term shutdown due to insufficient funds; Expenses incurred after material substitution and temporary site change are approved by the other party; If the construction drawing budget does not include additional labor material quota, such as manual drilling of walls and floors, the site visa fee can be calculated. Otherwise, the auditor should strictly check and resolutely reduce the on-site visa fee that does not meet the requirements to ensure the authenticity of the on-site visa fee in the project settlement.

(2) The content and items of the on-site visa should be clear, only the amount, not the content and quantity of the project, and the visa with incomplete procedures cannot be used as the proof of project settlement.

(3) The amount and unit price of labor, materials and machinery shall be determined by both parties through consultation. ..

(4) All on-site visas must be signed or sealed by both the on-site representative of Party A and the on-site person in charge of the construction unit, and verbal promises cannot be used as the basis for settlement.

Chapter V Conclusion

Completion settlement is the last step of project cost control. If it is not strictly controlled, it will cause irreparable losses. This is a detailed and concrete work, and the calculation should be careful and meticulous, with more calculations and no omissions. At the same time, we should respect the reality, don't calculate too much, don't overestimate the risks, and don't take chances. When editing, it varies from person to person, regardless of whether the object of editing is close, familiar, good or bad. We should obey the truth, not stick to our own opinions, and maintain good professional ethics and our own reputation. On the above basis, ensure the accuracy and rationality of "quantity" and "price", do a good job in project settlement, get rid of the virtual and save the real, and promote a virtuous circle of completion settlement.

Hope to adopt