Sichuan Provincial Government Investment and Construction Project Audit Regulations

Chapter 1 General Provisions Article 1 In order to strengthen and standardize the audit supervision of government investment and construction projects, in accordance with the "Audit Law of the People's Republic of China" and the "Implementation Regulations of the Audit Law of the People's Republic of China" 》 and other laws and regulations, and combined with the actual situation of Sichuan Province, these regulations are formulated. Article 2 These regulations shall apply to the audit and supervision of construction projects invested by people's governments at all levels in Sichuan Province. Article 3 The term “government-invested construction projects” as mentioned in these Regulations refers to government-invested and construction projects dominated by government investment. Including:

(1) Construction projects that use all fiscal funds;

(2) Not all fiscal funds are used, and the proportion of fiscal funds in the total investment of the project exceeds 50%, or the total investment is Construction projects where the investment ratio is less than 50%, but the government has actual control over project construction and operation. Article 4 The local people's governments at or above the county level shall strengthen their leadership over the audit work of government-invested construction projects, support the audit agencies in establishing an information management platform for government-invested construction projects, and urge relevant departments and units to cooperate with the audit agencies in carrying out relevant work.

The people's government at the same level shall guarantee the funds required for the audit of government-invested construction projects. Article 5: The audit agencies of local people's governments at or above the county level are responsible for the audit work of government investment and construction projects and implement audit supervision in accordance with the law.

Relevant government departments and other relevant units and individuals shall assist in the audit and supervision of government-invested construction projects. Article 6: The audit agency shall determine the scope of audit jurisdiction based on the financial and financial affiliations or project supervision and management relationships of the audited unit.

Audit agencies and their auditors must be objective and fair, seek truth from facts, be honest and honest, and keep secrets when conducting audits of government investment and construction projects. Article 7 The audited unit and relevant units shall accept audit supervision in accordance with the law and perform relevant obligations. Article 8: The audit agency shall report the audit status of government-invested construction projects to the people's government at the same level and the audit agency at the next higher level every year.

Local people's governments at or above the county level shall report the audit status of government-invested construction projects to the Standing Committee of the People's Congress at the same level every year.

In case of major situations discovered in the audit of government investment and construction projects, the audit agency shall promptly report to the people's government at the same level and the audit agency at the next higher level.

The audit agency shall establish and improve the audit rectification and inspection system for government-invested construction projects, and urge the audited units and other relevant units to make rectifications based on the audit results. Article 9 Audit agencies shall publish the audit results of government-invested construction projects to the public in accordance with regulations.

The audit agency shall set up a public complaint and reporting hotline to accept public supervision of government-invested construction projects and their audit work. Chapter 2 Audit Responsibilities and Authority Article 10 Audit agencies shall conduct audit supervision in accordance with the law on the general budget estimates of government-invested construction projects, the implementation of budgets, the implementation of annual budgets, and annual final accounts, individual project settlements, and project completion final accounts; Relevant survey, design, construction, supervision, supply and other units shall audit and investigate the authenticity and legality of construction project funds obtained. Article 11 Audit agencies shall focus on auditing the following matters for government-invested construction projects:

(1) Implementation of capital construction procedures; (2) Formulation and implementation of construction management systems;

(3) Budget preparation, approval, implementation and adjustment changes;

(4) Land use and land acquisition and demolition;

( 5) Bidding procedures and implementation;

(6) Contract signing, performance and changes;

(7) Financial management and accounting;

(8) Investment control, investment completion and project cost;

(9) Project quality management and acceptance;

(10) Construction project performance;

(11) Other matters stipulated by laws, regulations or determined by the local people's government at or above the county level. Article 12: Based on work needs, the audit agency may entrust or organize social intermediaries with statutory qualifications to hire personnel with corresponding professional and technical qualifications to participate in the audit of government investment and construction projects.

The audit agency shall follow the principles of openness, fairness and impartiality and select social intermediaries to participate in the audit of government investment and construction projects in accordance with the law. Article 13: Audit agencies shall strengthen the business guidance, supervision and management of entrusted social intermediaries and hired professional and technical personnel.

If the audit agency uses the work results of social intermediaries as audit evidence, it should establish and improve a review and review mechanism and be responsible for the audit conclusions formed by using its work results. Article 14 The social intermediary agency entrusted by the audit agency shall meet the following conditions:

(1) Have the qualifications required for the entrusted audit matters;

(2) Have not completed the audit within the past three years Received industry punishment and relevant administrative penalties;

(3) Has no interest in the government-invested construction projects entrusted to participate in the audit. Article 15 The professional and technical personnel hired by the audit agency shall meet the following conditions:

(1) Have corresponding professional and technical qualification certificates, and have practiced for more than three years;

(2) ) Has not been subject to industry punishment or related administrative penalties in the past three years;

(3) Has no interest in the government-invested construction projects hired to participate in the audit.