Audit report on final accounts of project completion of audit bureau.

(A) the basic situation of the project construction

According to the spirit of documentNo. 1453 of the State Planning Commission and the Ministry of Water Resources, the Provincial Planning Commission issued the investment plan of Zhong Sheng Reservoir's continuous construction and water-saving renovation project with documentNo. 1356, and then compiled the feasibility study report year by year, and the superior issued the annual investment plan year by year. From 2000 to 2007, * * * approved the investment estimate of104.5 million yuan, including 67 million yuan of national debt funds and 37.5 million yuan of local matching funds.

The first section of the main canal is a part of the second phase of the newly-built Zhong Sheng Reservoir. This project is located in Xichong County, involving 9 villages and 28 cooperatives in three towns of Long Ming, Luo Shuang and Shuangjiang, with a total length of 9671.78m. It is mainly composed of single projects such as open channels, culverts, tunnels, aqueducts and small buildings in canal system, among which, the length of open channels 10 is 2507./kloc-0. Culvert length 1 m This project was started by the municipal government in order to win the early approval of the second phase of the project, with the irrigation area continuation and water-saving renovation fund104.5 million yuan issued by the document [] 1356, and the strategy of "playing in the middle, playing in the middle" was implemented.

The project is divided into ten sections, and the construction unit was determined through public bidding in May 2008. After evaluation by the Bid Evaluation Expert Committee, the first bid was won by the South First Construction Company, the second bid and the fifth bid were won by the Provincial Water Conservancy and Electric Power Engineering Bureau, the third bid was won by the Fifth Engineering Office of Chongqing Coal Mine Construction, and the fourth bid was won by yingshan county Water Conservancy and Electric Power Engineering Company. The sixth bid was won by Huaying Hydropower Construction and Installation Company, the seventh bid was won by the Municipal Water Conservancy and Electric Power Engineering Company, the eighth and tenth bids were won by Langzhong Yizhou Hydropower Construction Co., Ltd., and the ninth bid was won by China Hydropower No.10 Institute. The total bid amount of 10 is 394 1 1606.00 yuan. After winning the bid, both parties signed a construction contract in time to carry out the construction. In the process of construction, due to various reasons such as artificial obstruction, the unfinished works of Bid 3 (Mapingshan Tunnel) were successively completed by yingshan county Water Conservancy and Electric Power Engineering Company, and the unfinished works of Bid 9 (Shuaishan Tunnel) were successively completed by Langzhong Yizhou Hydropower Construction Co., Ltd.

If the engineering survey, design and supervision fail to perform the bidding procedures, Party A directly determines the provincial water conservancy and hydropower survey and design institute and the water conservancy and hydropower construction survey and design institute to undertake the design work; Zhuoyue Construction Engineering Supervision Co., Ltd. undertakes the supervision work.

The project started on June 6, 2008, was completed on March 3, 2065438, and was put into use on April, 2065438. However, as of the audit date, the project has not been completed and accepted. At present, the Municipal Administration Bureau is preparing for the completion acceptance of the project, which is planned to be fully completed in 20 14 and 1 quarter.

(two) the owners change and the handling of the remaining problems.

From 2000 to 2007, the project owner was Zhong Sheng Reservoir Supporting Construction Branch. As the owner, our bureau has carried out the preliminary preparation of the project, bid invitation for 10, design and supervision contract signing, and organized the specific implementation of the project. The project was gradually put into place in 10 due to the investment of 67.5 million yuan of national debt. After the administration took over in 2008, it allocated 9 million yuan of local matching funds invested by the municipal finance year by year, which extended the construction period. During the construction period, the construction unit put forward claims to the owner, such as material price difference, over-excavation and over-filling caused by changes in geological conditions, which have not been resolved. On June 5438+February 2007, the minutes of the 70th executive meeting of the municipal government requested Zhong Sheng Reservoir Supporting Construction Branch to hand over the project to Zhong Sheng Water Conservancy Project Construction Administration for integrated construction and management. In June 2008, 5438+ 10, the municipal water conservancy bureau took over the project. In view of the large funding gap and the difficulty in handling the remaining problems, the handling association decided to negotiate with the construction unit to reach an agreement on the handling of the remaining problems that the original owners failed to handle in time. And submitted the report of the Municipal Water Conservancy Bureau on the first section of the main canal to our bureau, demanding that the treatment fee for the remaining problems be 45237865438+. The audit team confirmed the audit when auditing the project cost settlement.

(3) Availability of construction funds

The construction fund of this project is 79090330.79 yuan, including 67 million yuan of national debt, 9 million yuan of municipal finance, 2.6 million yuan of municipal finance and 490330.79 yuan of agricultural tax department of municipal local taxation bureau. In September, 20001year, according to the requirements of the Municipal Finance Bureau, the Municipal Management Bureau transferred 2.6 million yuan from the municipal finance and 490,330.79 yuan from the agricultural taxation department of the Municipal Local Taxation Bureau, totaling 3,090,330.79 yuan to the "special account for preparatory work for the second phase" for accounting. At the same time, transfer the 1000273.87 yuan occupied by the expenses in the early stage of the second phase of bell lifting to the "special account for the second phase" for separate accounting. Therefore, the project actually received 76 million yuan of construction funds, including 67 million yuan of national debt funds and 9 million yuan of municipal financial matching funds.

Two. Investment verification

(A) the audit of Jian 'an project

20 12 the construction unit handles the project completion settlement and submits it to our bureau for project cost audit. The construction unit of Jian 'an Project submitted 56,299,832.95 yuan, and the audit found 55,366,5438+0,865,438+0.20 yuan (including 45,237,865,438 yuan +0.65438 yuan), and the audit decreased by 938,026,5438 yuan. After the project cost audit, the Municipal Supervision Bureau will handle the project price settlement with the construction unit according to the cost results determined by the audit institution (the submission and audit results of each bid section are as follows).

(2) Verify the completion of investment.

As of September 30th, 20 13, the completed financial statement of the municipal urban management bureau reflects the total investment of the project of 80,388,430.93 yuan, and the actually completed investment is 8,038,430.93 yuan confirmed by audit, of which, the construction and installation investment is 5,888+0 yuan, and the investment to be amortized is 22150/kloc. And the compensation for land acquisition and demolition of 65,438 yuan (the compensation for land acquisition and demolition of this project comes from Zhong Sheng Reservoir in Xichong County). Our bureau audited its revenue and expenditure on 20 10, and issued the audit report No.23 of Shen Nan Enterprise (20 10). The feasibility study fee is 95,000.00 yuan, the environmental assessment fee is 3089 18.00 yuan, the financial fee is -2776 13.67 yuan, and others.

Three. Audit evaluation opinion

The audit results show that there are many problems in the construction and management of this project. First, there are some defects in the preliminary work, and the design and geological exploration are inaccurate, resulting in more designs; Second, the long construction period has led to a sharp rise in building materials prices and labor costs, and supervision fees and design fees have greatly exceeded the budget; Third, poor investment control. Bidding was conducted for the construction of this project according to the specified procedures. The total bid price of 100 was 394 1 1606.00 yuan, and the construction and installation investment of this project was 58,238,280+0 yuan, and the actual investment was 80,430.93 yuan, which was 60+000 more than the contract price.50083.00000000606

Four, the main problems found in the audit and punishment opinions.

(1) The overpayment of 9380265438 yuan +0.75 yuan has been corrected according to the audit conclusion.

The construction unit submitted the project settlement of 56,299,832.95 yuan, and the audit team rechecked the visa changes, construction drawings, as-built drawings and other materials. , and inspected it at the project site. The audit found that the settlement was 5536181.20 yuan, and the construction unit falsely reported the settlement of 938,265,438 yuan +0.75 yuan. Violation of the provisions of Article 13 of the Audit Measures for Municipal Government Investment and Construction Projects (Fu Nan Ban Fa [2007]1No.) issued by the Municipal People's Government. According to Article 9 of the Regulations on Punishment of Financial Violations issued by the National Audit Office and Article 8 of the Regulations on Auditing Government Investment Projects (Shentoufa [20 10] 173No.), after the audit confirmation, the Municipal Administration Bureau settled the project price with the project construction unit according to the audit results of this project settlement.

(2) Withholding tax 122687.58 Yuan was deducted from the project payment paid by IOUs.

1. The Fifth Engineering Department of Chongqing Coal Mine Construction is responsible for the third bid section project, and the project settlement amount is 405 1 124.22 yuan. As of the audit, the project payment was RMB 3,408,684.36, and the Municipal Administration should withhold the unpaid tax 1 13509. 19 yuan.

2. The Provincial Water Conservancy and Electric Power Engineering Bureau is responsible for the second and fifth tenders, and the project settlement amount is 86074 19.39 yuan. By the end of the audit, the project payment of 275,627.45 yuan was owed, and the Municipal Urban Management Bureau should withhold and pay the tax of 9 178.39 yuan.

The total amount of tax withheld is 122687.58 yuan, which violates the provisions of Articles 20 and 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC). According to the provisions of Article 20 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, it is decided to fully recover it and turn it over to the state treasury.

(three) the engineering survey, design and supervision have not ordered the tenderer to make corrections.

The survey, design and supervision of the project failed to perform the bidding procedures, and were directly determined to be undertaken by the Provincial Water Conservancy and Hydropower Survey and Design Institute, the Water Conservancy and Hydropower Construction Survey and Design Institute and the Excellent Construction Engineering Supervision Co., Ltd., which violated the provisions of Article 3 of the Bidding Law of People's Republic of China (PRC). According to Article 49 of the Bidding Law of People's Republic of China (PRC), punishment should have been given, but in view of the long time span of the project and the change of the responsible subject, it was decided to be exempted from punishment, but the Municipal Urban Management Bureau should learn a lesson and similar problems will not happen again in the future.

(four) the supervision fee payment standard is high, and it shall be ordered to make corrections.

According to the supervision contract, this project pays the supervision fee of RMB 3,046,000.00 yuan by sending 6 supervisors per person per year, which violates the provisions in the second paragraph of Article 3 of the Notice on Printing and Distributing the Relevant Provisions on Supervision Fees for Engineering Construction ([1992] No.479) issued by the State Price Bureau and the Ministry of Construction (now abolished).

Verb (abbreviation of verb) needs to be explained

The investment in construction and installation was confirmed by our bureau to be 55,365,438+0,865,438+0,654,38+0.20 yuan, and it was confirmed by financial audit to be 58,880,5438+0 yuan, with a difference of 28,865,438+0 yuan. There are three reasons: First, the project is 28,865,438+. After the earthquake in 2008, the price of building materials rose sharply, and the actual purchase price of cement and steel was much higher than the settlement price agreed in the contract. According to the accounts of the Municipal Urban Management Bureau, there is a material price difference of 2,494,969.84 yuan between the purchase price and the settlement price agreed in the contract. Second, due to the adjustment of electricity price in recent years, the price difference is 332,808.438+07 yuan; Three, the project cost audit, not included in the greening project cost of 486,965,438+0.00 yuan. The total of the above three items is 2,876,469,438+0 yuan, which is included in the investment completion when the financial statements are audited.

(II) In the financial statement "Other investment expenses to be amortized" submitted to our bureau for review, the municipal urban management bureau earmarked 65,438+0,644,040.00 yuan for the completion and acceptance of the project, including 993,640.00 yuan for channel dredging and maintenance, 330,000.00 yuan for data sorting and 320,400.00 yuan for acceptance. The audit team will submit the fee to the Municipal Finance Bureau for approval and include it in the total investment. After the actual occurrence, the municipal management bureau shall submit the relevant original bills to our bureau for audit, and then adjust the final accounts according to the audit situation.