Audit content of final accounts as completed

1. Review the completeness of the final accounting data.

Information that construction, construction and other construction project-related units should provide: (1) Approved feasibility study report, preliminary design, investment estimate, equipment list; (2) Project budget (tender quotation) ), settlement statement; (3) Annual financial statements and completed financial statements approved by the same level of finance; (4) Fixed asset investment plans and adjustment plans issued in each year; (5) Various contracts and agreements; ( 6) Completion acceptance data for individual projects that have been completed and accepted; (7) Construction drawings, as-built drawings and design changes, on-site visas, and construction records; (8) Construction project equipment, material procurement and entry and exit data; (9) ) Financial accounting statements, accounting books, accounting vouchers and other accounting information; (10) Project intersection list and property inventory transfer list; (11) Other information, such as closing projects, remaining issues, etc.

2. Audit the completeness and authenticity of the completed financial statements and instructions.

(1) The final financial statements of large and medium-sized construction projects are as follows: Table 1, Approval Form for Completed Final Accounts of Capital Construction Projects; Table 2, Overview of Completed Projects of Large and Medium-sized Construction Projects; Table 3, Financial Statements of Completed Projects Final accounts; Table 4, total list of assets delivered for use; Table 5, detailed list of assets delivered for use.

(2) The final financial statements of small infrastructure projects are as follows: Table 1, the summary of final accounts of completed projects; Table 2, the detailed list of assets delivered for use.

3. Authenticity and compliance audit of various construction investment expenditures.

Including: construction and installation project investment audit; equipment investment audit; audit of deferred investment expenditures; audit of other investment expenditures; audit of infrastructure expenditures to be written off; and transfer-out investment audit.

4. Authenticity and compliance audit of construction project completion settlement.

Including: whether the agreed contract price and contract price adjustment content and claim matters are standardized; whether the price adjustment matters for engineering design changes are agreed upon; whether the cost control at the construction site is true and compliant; whether the settlement and payment of project progress payments are Compliance; whether the project settlement documents issued by the project cost consulting agency are true and compliant.

5. Audit of the implementation of budget estimates.

Including: true compliance audit of the actual total investment, comparison of the estimated total investment, actual amount of investment, and actual investment completion; analysis of the reasons for overspending or savings.

6. Audit the authenticity and integrity of the assets delivered for use.

Including: whether it meets the conditions for delivery and use; whether the handover procedures are complete; whether the assets to be delivered for use are untrue and complete.

7. Audit of balance funds and infrastructure revenue.

Including: whether the management of balance funds is standardized and whether there is a small treasury; whether the management of inventory materials is standardized, whether there are problems with quantity and quality, whether the prices of inventory materials are true; whether current accounts, claims and debts are clear, and whether there are transfers Misappropriation issues, whether claims and debts are cleared in a timely manner; whether infrastructure revenue is cleared in a timely manner, whether the source is verified, and whether there are problems with income distribution.

8. Final project audit.

Including: the authenticity of the unfinished project quantity and the authenticity of the reserved investment amount.