Measures of Zibo Municipality on Auditing Construction Projects Invested by the Government (revised 20 17)

Chapter I General Provisions Article 1 These Measures are formulated in accordance with the Audit Law of People's Republic of China (PRC), the Audit Law of People's Republic of China (PRC) and the Implementation Measures of Shandong Province, and in combination with the actual situation of this Municipality, in order to strengthen the audit supervision of government-invested construction projects, standardize investment behavior and improve investment efficiency. Article 2 The government-invested construction projects mentioned in these Measures (hereinafter referred to as construction projects) refer to fixed assets investment construction projects implemented by budgetary funds of governments at all levels and other government funds in this Municipality. Article 3 These Measures shall apply to the pre-commencement audit, pre-budget execution audit and final accounts audit of construction projects, as well as the audit and supervision of financial revenues and expenditures of construction, construction, survey, design, supervision, procurement, supply and other units related to construction projects. Article 4 Audit institutions and auditors shall follow the principles of objectivity, impartiality, seeking truth from facts, honesty and confidentiality when auditing construction projects. Fifth city, district and county audit institutions are the audit supervision organs of construction projects.

Planning, construction, planning and other departments shall, within the scope of their respective duties, support and cooperate with audit institutions to do a good job in audit supervision of construction projects. Article 6 Audit institutions may, according to the needs of their work, hire professionals to audit construction projects, but they shall not charge fees from the audited units, and the required fees shall be included in the financial budget. Seventh government investment in construction projects, should improve the project construction and financial accounting files, establish a file management system, to ensure that the information is complete and standardized.

The audited entity shall provide timely, accurate and comprehensive information related to the construction project, and shall not refuse, delay or make false reports, and shall not hinder the audit institutions from auditing according to law. Article 8 Audit institutions shall independently exercise their power of audit supervision according to law, and shall not be interfered by other administrative organs, social organizations or individuals. Chapter II Audit Plan Article 9 Audit institutions shall, in accordance with the provisions of laws, regulations and rules and the requirements of the people's governments at the corresponding levels and audit institutions at higher levels, prepare annual audit plans for construction projects.

The annual construction project audit plan shall be submitted to the people's government at the same level for approval before implementation, and shall be submitted to the auditing organ at the next higher level for the record. Article 10 After being approved by the people's government at the same level, the annual construction project audit plan can be adjusted according to the actual situation and reported to the auditing organ at a higher level for the record. Eleventh audit institutions shall promptly notify the relevant departments and audited units of the construction projects included in the annual construction project audit plan. Twelfth audit institutions shall, according to the annual construction project audit plan, conduct pre-construction audit, pre-budget implementation audit and final accounts audit of construction projects. Chapter III Audit before commencement Article 13 Audit institutions shall conduct audit before commencement of construction projects included in the annual audit plan. Fourteenth construction units shall submit the following materials to the audit institutions five days before the start of the construction project:

(a) the approval document of the construction project, the approval document of the plan, the itemized budget and the total project budget;

(two) the construction project contract signed by the construction unit and the construction unit;

(three) the source of funds for the construction project and the implementation of funds;

(four) the construction drawing budget (itemized budget or single project budget) and its preparation basis;

(five) other information related to the audit before the construction project starts. Fifteenth of the materials submitted by the construction unit, the auditing organ shall complete the examination within 15 days, and the conclusion of the examination shall be delivered to the audited entity, the project examination and approval authority and other relevant departments.

If the information submitted by the construction unit is incomplete or does not conform to the prescribed form, the auditing organ shall inform the construction unit of all the contents that need to be supplemented or revised at one time on the same day or within 5 days. The construction unit shall, in accordance with the requirements of the audit institutions, supplement or improve the information in a timely manner. Chapter IV Audit of Budget (Estimate) Implementation Article 16 Audit institutions shall audit the implementation of the general budget (estimate) of construction projects, the implementation of the annual budget and the truthfulness, legality and benefits of the annual final accounts. Seventeenth construction project budget (almost) the main contents of the audit:

(a) the availability of construction funds and the management and use of funds;

(2) Accounting for the purchase of equipment and materials;

(three) the approval, implementation and adjustment of the budget (approximate);

(4) Creditor's rights and debts;

(5) Tax payment;

(6) Construction cost;

(seven) the formulation and implementation of the internal financial control system;

(eight) other contents required by laws and regulations. Eighteenth audit institutions to carry out the construction project budget (estimate) execution audit, the audited entity shall submit the following information in accordance with the requirements of the audit institutions:

(a) the construction contract signed by the construction unit and the construction unit;

(two) project approval documents, plan approval documents and project budget and total budget;

(3) Relevant bidding documents, bid evaluation report, bid-winning notice and contract text;

(four) the construction drawing budget (itemized budget or single project budget) and its preparation basis;

(5) Relevant materials related to project cost in project management, including purchase orders for equipment and materials, engineering measurement orders, design changes, on-site visas, relevant explanations and meeting minutes, etc. ;

(six) project settlement cost information, including cost book, engineering quantity calculation book, relevant valuation documents and valuation basis, etc. ;

(seven) other information related to the implementation audit of the project budget (estimate).