Regulations of Guizhou Province on Audit Supervision of Government-invested Construction Projects (revised in 2121)

article 1 in order to strengthen the audit supervision of government-invested construction projects, promote the standardized management of government-invested construction projects, and improve the investment benefit, these regulations are formulated in accordance with the provisions of the Audit Law of the People's Republic of China, the Regulations for the Implementation of the Audit Law of the People's Republic of China, and in combination with the actual situation of this province. Article 2 These Regulations shall apply to the audit and supervision of construction projects invested by the provincial government.

The government-invested construction projects mentioned in the preceding paragraph refer to government-invested and government-invested construction projects, including:

(1) Construction projects that use all budgetary investment funds, special construction funds, special construction funds, government borrowing debt to raise funds, and government relief and designation of special purposes according to tax policies;

(2) Construction projects that have not used all financial funds and the financial funds account for more than 51% of the total investment of the project;

(3) The financial capital accounts for less than 51% of the total investment of the project, but the project construction unit is the infrastructure and public utility construction project involving the interests and safety of the public, or the construction project in which the government has the actual control over the project construction and operation;

(4) other government-invested construction projects that need to be audited according to laws and regulations. Article 3 The people's governments at or above the county level shall support the audit institutions to establish an information management platform for the audit of government-invested construction projects, and urge relevant departments and units to cooperate with the audit institutions to carry out the audit of government-invested construction projects.

the people's governments at or above the county level shall establish and improve the rectification mechanism for problems found in the audit of government-invested construction projects, and urge the audited units and other relevant units to make rectification according to the audit results. Article 4 Audit institutions are the competent authorities in charge of audit and supervision of government-invested construction projects, and carry out audit and supervision according to law.

relevant government departments and units shall, within the scope of their respective duties, assist and cooperate with audit institutions in auditing and supervising government-invested construction projects.

the construction unit and its competent department of government-invested construction projects shall strengthen the internal audit of government-invested construction projects and accept the professional guidance and supervision of audit institutions. Article 5 The construction units and relevant units of government-invested construction projects shall accept audit supervision according to law and perform relevant obligations. Article 6 Audit institutions shall report the audit results of key government investment construction projects to the people's government at the same level and the audit institutions at the next higher level, and notify the relevant government departments or disclose the audit results to the public according to law.

audit institutions should establish and improve the system of public complaints and reports, and accept the public's supervision over their performance of the audit duties of government-invested construction projects. Article 7 Audit institutions shall, in accordance with the principles of highlighting key points, combining with reality and making reasonable arrangements, formulate annual audit plans for government-invested construction projects, and organize their implementation after approval.

audit institutions should focus on audit supervision of key government investment and construction projects approved by the people's governments at or above the county level and their development and reform departments. Article 8 The construction unit of a government-invested construction project shall complete the compilation of final accounts for the completion of the project within the time limit prescribed by the state; If the state does not stipulate the time limit, it shall complete the preparation of the final accounts of the project within 3 months after the completion of the project. The project construction unit shall, within 31 days after the completion of the final accounts of the project, submit the final accounts report of the project to the auditing organ at the same level.

Government-invested construction projects that are audited by final accounts for completion shall pass the project quality acceptance and complete the preparation of final accounts for completion. Article 9 When auditing the project settlement or final accounts of government-invested construction projects, audit institutions shall issue audit reports within 3 months from the date of audit implementation. If it is necessary to extend the audit period due to special circumstances, it shall be approved by the principal responsible person of the audit plan issuing organ. Tenth audit institutions may entrust social intermediary institutions with corresponding legal qualifications to audit government-invested construction projects; You can also hire people directly and put them into the audit team to participate in the project audit.

when an audit institution entrusts a social intermediary agency to audit, it shall be determined in accordance with the relevant laws and regulations on government procurement; Hire personnel to participate in the audit work, you can directly hire social intermediary institutions with corresponding legal qualifications. Audit institutions shall strengthen the professional guidance and supervision of the entrusted social intermediary institutions and their employees.

the audit expenses incurred by entrusting social intermediary institutions or hiring personnel shall be guaranteed by the finance. Article 11 When auditing the total budget or budgetary estimate implementation, annual budget implementation, annual final accounts, single project settlement and final accounts of government-invested construction projects according to law, audit institutions may investigate the authenticity and legality of construction project funds obtained by units and individuals directly related to government-invested construction projects, such as survey, design, construction, supervision, supply and consultation. Twelfth audit institutions in the audit of government investment construction projects, focusing on the following matters:

(a) the implementation of capital construction procedures;

(2) the legal compliance of bidding activities;

(3) Project construction management;

(4) the signing, performance and change of the contract;

(5) the implementation of relevant policies and measures and the implementation of the plan;

(6) project quality and acceptance;

(7) procurement of equipment, materials and materials;

(8) compensation for land use and expropriation;

(9) Environmental protection;

(11) accounting and financial management;

(11) investment control, fund management and use, and project cost;

(12) the performance of the contractors such as survey, design, construction, supervision, supply and consultation;