Chapter I carefully analyze the factors affecting the project settlement is very meaningful to do a good job of project completion settlement
1.1 The meaning of the project settlement
The project settlement is directly related to the construction unit and the construction unit's immediate interests. In the settlement of the process of compilation and review due to the compilation and review of the personnel in the position, position and purpose of different, and compilation and review of the level of work of the personnel there are differences, so the compilation and review of the results of the existence of varying degrees of disparity is purely normal. But the difference is too large, there is an intention to depress the cost or overestimation of the possibility of false accounting.
1.2 Project Settlement Distortion
Sent to review the settlement, often found that the phenomenon of overstatement of the project settlement, seriously analyze the settlement "distortion" of the reasons are as follows:
(1) contact single blind visa, after the fact, visa countersigning, visa expression is not clear, not enough and accuracy. timeliness is not strong. As our country is currently taking the measurement (supervision) and evaluation (final account) separate engineering supervision mode. Engage in the final audit of the work of engineers in construction is generally not the scene, the final audit of the amount of calculation is mainly based on construction drawings and supervision of the visa. This provides a possibility for the construction link (especially hidden works) to cut corners. On-site supervisory personnel on the cost management and the relevant provisions of the mastery is not enough, should not be a visa for the project blind visa. Some visas filled out by the construction unit, without careful verification on the signature and seal; construction unit in the visa on the name, false, to less than the report more, coaxing and cheating, encountering problems in a timely manner for the visa, the final account to engage in a surprise, shirking responsibility for each other; some construction units in order to win the bid, the offer is very low, in order to retain their profits on the package of jerry-built projects, a large number of construction visas on non-package projects, the construction site messy visa, disturbing the cost management and relevant regulations. Messy visa on the construction site, disturbing the normal order of the construction market.
(2) the calculation of the amount of work. Calculation of the amount of work is based on the as-built drawings, design changes contact sheets and national unified provisions of the calculation rules to prepare, is the basis for the preparation of the settlement. Quantity calculation errors mainly include sub-catalog in the quota again calculation, calculation unit inconsistency caused by the amount of misplaced decimal points and calculation errors.
(3) the application of quotas. There are discrepancies in the understanding of the missing items in the quota applying subheadings or conversion, ignoring the comprehensive explanation of the quota, not converting coefficients, and applying the quota at a high level.
(4) material prices. The type and material of the main material is not clear in the design; in addition to the specified material price, there are most of the market price, which also affects the settlement of the cost.
(5) Cost calculation. Not according to the contract requirements apply the cost quota. According to the classification of engineering categories, three types of works but high application of two types of works. The project has not reached the agreed degree of civilized construction but according to the agreed calculation of civilized construction increased costs. In the county (town) of the project tax but apply the urban rate.
(6) a very small number of settlement preparation staff business level, so that the calculation of "distortion".
(7) the construction unit in the contract and on-site visas in the terminology is not rigorous and lead to the settlement of the actual discrepancies.
(8) the construction unit is concerned about the settlement card is too tight. Sent for review settlement is the construction unit commissioned by the intermediary organization to review, the construction unit's subjective desire is to reduce the amount of nuclear additions to pay for business expenses, which naturally form the construction unit to increase the possibility of water overstatement. Commonly: 1, cleverly named, high sets of quotas. ① the quota has been considered and included in the comprehensive unit price of the contents of a separate item. For example: excavation has been applied in accordance with the amount of work pricing quota, some construction units and excavator benches separate itemized calculation; ② the rates contained in the content of another itemized calculation, such as the integrated rates have been included in the winter and rainy season construction costs, and some of the rainy season pumping costs another; ③ the use of fixed unit price of the conversion of the unit price of the project to raise the unit price. 2, the cost of the false establishment. Some projects in the implementation of the process did not use large machinery and special machinery, but the completion of the final accounts are included in the night construction fees, rush measures, etc. 3, improve the billing standards, expand the scope of fees.
Second chapter of how to objectively and practically reflect the total cost of the project to do a good job in the completion of the settlement audit
2.1 Collect and organize the completion data
Completion data include: as-built drawings, design change notification of a variety of visas. The certificate of conformity of the main material, unit price. As-built drawings is the project delivery of the actual sample map. For small changes in the project, you can change in the construction drawings, respectively, without re-drawing; for large changes in the project must be re-drawn as-built drawings, structural components and doors and windows renumbered. As-built drawings should be drawn to ask the construction unit building inspectors to sign in the drawing signature column, and stamped with as-built drawings. As-built drawings are the programmatic master plan of other as-built information, must faithfully reflect the reality of the project. Design change notification must be issued by the original design unit, must have the signature of the designer and the seal of the design unit. By the construction unit site supervisory personnel issued by the structural case does not affect the beauty of the interior and exterior of the local small changes also belong to the change of the list, but there must be a construction unit site responsible person's signature and also to obtain the approval of the designers and signatures can be effective. Various visa information, contract visa, which determines the form of contracting and contracting qualifications, mode, duration and quality rewards and penalties; on-site visas that is, construction visas, including design changes in the contact sheet and the actual construction of confirmed visas: the main body of the project in the hidden works visas; temporary non-accountable but the amount of the project work described in accordance with the actual volume of settlement of the project volume of visas, as well as some extra-budgetary labor, materials, or due to the reasons for the construction of the unit caused by rework Fees and so on. One of the main project in the hidden works in a timely manner visa is particularly important, this project after the fact simply can not check the amount of work, so it must be in the construction at the same time, drawing a good hidden map check hidden acceptance records, and then ask the design unit, supervision units, construction units, and other relevant personnel to the site acceptance signature, complete procedures, the amount of work and the as-built drawings consistent with the settlement of the person can be listed. These visas are best calculated at the same time as the construction of the actual amount. Hand over the construction unit visa, so that you can effectively avoid disputes after the fact.
2 How to do a good job in the construction project completion settlement audit [transfer]
The main building materials specifications, quality and price visa. Because the design drawings of some decorative materials only specify the specifications and varieties, and can not specify the manufacturer. Currently on the market more shoddy products, is the same qualified or high-quality products, different manufacturers and models, the price difference is also relatively large. In particular, some high-level decorative materials, before the purchase must obtain the consent of the construction unit. Its price must have construction unit visa. For some of the works involved in more projects and longer duration of the project, the price of a greater degree of ups and downs. Must be staged in batches of major building materials and construction units for the price of visa. Visa is the calculation basis for settlement, it must be accurate data.
2.2 In-depth site, a comprehensive grasp of the project reality
Accurate quantities are the basis for the completion of the settlement. As engaged in the budgeting project budgeters, a unit of the project may not be very understanding, and some of the more complex shape or decorative complex projects, as-built drawings can not be all, one by one marked, so in the amount of calculations in the stage of the project must be in-depth on-site site checking, measurements, records to be accurate. Experienced budget staff in the preparation of the settlement, often the first access to all the information, and then rough calculation of the amount of work, found that the problem, the emergence of doubt one by one to the site to verify. A good budgeter not only to go into the project field to grasp the actual, but also to go into the market to understand the varieties and prices of construction materials. Do have a good idea, to avoid causing large calculation errors, so that they are passive.
2.3 Familiarize yourself with the professional knowledge, pay attention to professional ethics
Budget staff should not only be fully familiar with the calculation of the quota, to master the superior issued a variety of cost documents. But also a comprehensive understanding of the composition of the engineering budget quota, in order to carry out the quota conversion and additions. Budget staff also need to master certain construction specifications and knowledge of building construction.
Chapter 3 Construction Project Settlement Audit Methods
Since the project scale, characteristics and requirements of the different degrees of complexity, the construction company's situation is also different, it is necessary to choose the appropriate audit method to ensure that the audit is correct and efficient.
3.1 Comprehensive review method
This is the method of reviewing all of them one by one. The advantages of this method is comprehensive, detailed, reviewed the project settlement error, high quality, the disadvantage is the workload, for some workload is small, the process is relatively simple general civil construction projects, the preparation of the settlement of the technical force is relatively weak, can be used in this method.
3.2 focus on the review method
This is to seize the project settlement focus on the review method. Select a larger amount of work, higher unit price and complex engineering structure of the project, such as general civil engineering in the foundation, walls, columns, doors and windows, reinforced concrete beams and plates; supplement the unit valuation subheading, the cost of the various costs and their calculation base and standards.
3.3 Decomposition and comparison review method
This is a unit of work by direct and indirect costs for decomposition, and then the direct cost of the decomposition of the sub-items or the decomposition of material consumption, respectively, with the review of the standard settlement or the comprehensive indicators of the method of comparison. If you find a large difference in the price of a division of the project, and then further comparison of its sub-detailed subheads, the volume and unit price of the project to focus on the review. This method is characterized by the general need to go through the drawings and recalculate the amount of work, the review can choose 1 to 2 kinds of indicators can be, both fast and correct.
3.4 standard budget review method
For all the use of standard drawings or general drawings for construction projects, to prepare a standard budget for reference to review the settlement of a method. The use of standard design drawings or general drawings of the construction of the project, the structure and practices are generally the same, only due to the different construction conditions on site have local changes. The settlement of such projects do not need a detailed review of each item, you can focus on the preparation or a comprehensive and detailed review of the standard drawings of the budget in advance, as a standard budget, and later, where the standard drawings or general drawings of the project, are based on the standard budget, against the review. Local modifications can be reviewed separately. The advantage of this method is that the review time is short, effective. The disadvantage is that the scope of application is small, only for the use of standard drawings or general drawings of the project.
3.5 Screening method
Screening method is one of the integrated method. Although the same type of construction project area, height and other indicators are different, but their sub-parts of the project unit floor area of the data change is not big. Therefore, the building of the data of the sub-parts of the project can be assembled, preferred. Summarize its unit area of the amount of work, price and labor and other basic values, as the settlement criteria for such buildings. Such basic values to screen the construction project settlement of the sub-parts of the project data, such as the value of the basic values within the scope of the project can not be examined, otherwise the sub-parts of the project should be examined in detail. If the construction standard of the settlement under review is different from the construction standard applicable to the "basic value", adjustment is required. Screening method has the advantage of reviewing the speed, find the problem quickly, applicable to residential projects or do not have a comprehensive review of the conditions of the project.
3 How to do a good job in the construction project completion settlement audit work [transfer]
3.6 group calculation method
This is a common method, is the settlement of the relevant project is divided into groups, in the same group using the same data to review the amount of sub-items of a method. Using this method, first of all, in accordance with the standard grouping of sub-projects, review of one of the sub-projects, you can judge the accuracy of several other sub-projects in the same group. For example, the general construction project of the ground floor floor area, ground, surface, ground bedding, floor area, floor screed, floor volume, ceiling brush and roof layer can be organized into a group. First calculate the ground floor floor area, floor (ground) area, floor screed, ceiling plaster, and whitewash the same as the floor (ground) area. With the ground area multiplied by the thickness of the bedding layer is the bedding layer workload, with the floor area multiplied by the thickness of the floor slab commuted is the amount of floor work. This method is characterized by fast review, small workload.
3.7 Settlement manual review method
That is, in the daily work of the project commonly used components, etc., according to the standard drawing calculation collated into a settlement manual, in accordance with the manual against the review, you can greatly reduce the amount of simple repetitive calculations to improve the efficiency of the review. In addition, with the application of computer technology, the use of software for settlement review is also a simple and effective method.
Chapter IV Construction Project Settlement Audit
According to the settlement audit experience, driven by economic interests, the construction unit to improve the settlement of the project will exceed the actual cost of about 15%, therefore, in the audit of the settlement must pay attention to the following points:
4.1 Audit of the amount of work
Construction and installation project costs are With the increase in the amount of work and increase, according to the design drawings, quotas and quantity calculation rules, professional equipment and materials table, building structures and the general plan of transportation list, the calculated amount of work has been calculated to review the calculation table, mainly to review the amount of work whether there is a leakage, recalculation and miscalculation, the review should seize the key to detailed calculations and checking, the other sub-items of the project can be made a general review, the review should pay attention to the calculation of the amount of work of size Data sources and calculation methods.
4.2 Quantity is the basis of settlement
Quantity refers to the physical unit of measurement or natural unit of measurement expressed in the number of specific items of work. Quantity of work is the basis of settlement, its accuracy or not directly affect the accuracy of the settlement. Calculate the amount of work in the entire settlement audit process is the most onerous, spend the longest time of a link, therefore, must be in the amount of work on the audit hard to ensure the quality of the settlement. To accurately verify the amount of work of each subsection, you should be skilled in the national unified rules for calculating the amount of work. The accuracy of the quantity of work is a prerequisite for determining the settlement of the project, therefore, it is necessary to familiarize with and understand the meaning of the instructions and calculation rules in the fixed amount. Only in this way can the accuracy of the calculation of the amount of work be guaranteed. Construction unit to prepare the project settlement, often through the obstacle method means in the construction of the handover part of the repeated calculations, in the audit, such as unfamiliar with the calculation rules, more than the amount of impostor calculations will be difficult to detect.
4.3 Audit the completion of the settlement must be careful
Audit the completion of the settlement reported by the construction unit, we must be careful, pay attention to whether there is a missing item, pay attention to whether there is a deduction and not deducted. For example: an office building waterproofing protection wall change, the original design of the outer wall for 120 red machine brick protection wall, change the thickness of 50mm polystyrene ethylene board wall. Construction unit in the settlement only calculated the cost of the change, the cost in the calculation according to the quota is divided into two items, one for the polystyrene ethylene board wall 10cm thick, the other for each increase or decrease of 1cm, the change in the construction unit quoted as "88452-44200 = 44,251 yuan". The second item is a deduction, if you do not look carefully, it is easy to mistakenly think that the deduction of the red machine brick protection wall. In fact, on the basis of the original offer should be deducted from the cost of red brick protection wall for "861.6 square meters × 30.18 yuan / square meter = 26003 yuan". After reviewing the final cost of the change is "44,251-26003 = 18,248 yuan".
4.4 Pay attention to the calculation of new items
Some changes appear to be new items, in fact, in the bidding documents have been included, such items should not be measured. For example: the contractor in an office building bidding documents "seasonal measures" chapter "rainy season construction measures" in the commitment: earth excavation process, the slope using two-step back platform, while digging spraying fine stone concrete. In the actual construction process, design change negotiation occurred, due to the pit around the tall poplar tree contractor did not cut down in time and can not put slope, outdoor sewage and warm ditch water to the slope soak, the contractor proposed anchor spraying slope support, the negotiation was recognized. The contractor in the settlement pit slope protection offer, one of which is "spray early strength concrete C20 for 7.28 cubic meters × 839.58 yuan / cubic meter = 73,279 yuan". We believe that the role of sprayed concrete in the rainy season construction measures and anchor spraying support the role of sprayed concrete is the same, and the rainy season construction measures are committed to the bidding documents, the cost should be included in the bidding price, so the cost of sprayed concrete will not be paid.
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4.5 Construction unit bidding documents leakage settlement to be deducted
Construction unit in the bidding documents leakage, settlement is still to be deducted. For example: an office building basement waterproofing materials change, the original design for the basement wall for asphalt felt membrane waterproofing, change for flexible chlorinated polyethylene rubber **** mixed waterproofing membrane. The change should be calculated as: the cost of the new material, deduct the cost of the original material. According to the quota, the basement wall asphalt felt membrane waterproofing is divided into facade and basement plane, but the construction unit in the bidding only calculated the facade part, and omitted the basement plane part. This is a mistake of the construction unit, we think it is included in the other sub-items, in the settlement still have to deduct the omission of the facade part. The construction unit of the change offer 175,183 yuan, and the cost of the fa?ade linoleum waterproofing membrane for "1316 square meters × 34.55 yuan / square meter = 45500 yuan", after reviewing the final cost of the change should be "175,183-45500 = 129,683 yuan ".
4.6 Familiarize with the content of each sub-part of the quota
Familiarize with the content of the sub-parts of the quota. Auditors should first familiarize themselves with the contents of the items included and excluded from the base price stated in each item of the quota, especially some comprehensive quota items. However, some construction companies in the preparation of the settlement of the former project has been included in the content of the repeated items, the auditor is not familiar with the content of the quota, it will make it confusing, increase the cost of the project.
4.7 Familiar with the completion of the settlement data
Familiar with the project design and construction drawings, construction site topography and engineering geology, construction organization design and construction program, to participate in the construction drawings will be reviewed, and comprehensively collect a variety of records of the acceptance of hidden works. In this way, can really do to approve the amount of work. For example: a 220KV substation earthworks, according to the vertical arrangement of digging and filling, with the roller layered compacting. Budget staff listed in the shovel digging and filling of 12,560 cubic meters of earth after the amount of work, but also listed the amount of 32,000 square meters of leveling the site. Auditors based on the "leveling site according to the shape of the building on each side plus 2m after the area calculation, if the vertical arrangement has been carried out large-scale digging or filling, shall not be calculated again when the amount of work of the leveling site," reducing the amount of work of the leveling site, so as to ensure the accuracy of the settlement of the amount of work.
4.8 Quantity audit points
Quality audit, should pay attention to the following 2 points:
(1) the caliber must be consistent. Audit the amount of work, should pay attention to the review of the construction drawings listed in the breakdown (engineering breakdown of the work included in the content and scope) and the budget quota of the engineering breakdown is consistent, only consistent with the budget quota can be applied to the budget unit price. For example: construction project budget quota in some of the project details have been included in the installation cost or brush pigment cement slurry a (combined layer), calculate the amount of work listed in the project details, should also include these contents. On the contrary, if the budget quota does not include the installation fee or brush a cement paste, then in the calculation of this part of the amount of work, it should be calculated in a separate project.
(2) the unit of measurement must be consistent. Audit the amount of work, should pay attention to the review of construction drawings listed in the unit of measurement, whether the unit of measurement with the budget quota is consistent, only consistent with the budget quota can be applied to the budget unit price. For example: electrical equipment installation project budget quota in the unit of measurement, some with "Taiwan", some with "group" (every three for a group); pipeline installation project budget quota in the unit of measurement, some of the project details with "10m", some details with "10m", some details with "10m", some details with "10m", some details with "10m", some of the project details with "10m", some of the project details with "10m". 10m", some details with "100m" and so on. These should be careful to distinguish, so as not to affect the accuracy of the amount of work due to the wrong unit of measurement.
There are many ways to review the amount of work, the most commonly used method of empirical review, focus on the review method, the comprehensive review method. Experience review method is based on past practical experience to review the part of the project that is prone to error. For example: the use of experience review method review of civil engineering settlement of brick wall volume, pay attention to the required deduction of the door and window openings and prefabricated components and other masonry volume. Here are prone to errors in two places: First, some of the project settlement is not in accordance with the provisions of the masonry wall volume deducted from the peripheral area of each door and window. As the peripheral area of windows and doors is smaller than the corresponding opening area, and thus more than the deduction of windows and doors accounted for the volume of the wall, undercounting the amount of masonry wall; Secondly, there are project settlements, often forgetting to deduct the volume of balconies, canopies accounted for by the beams, and as a result, more than counting the amount of masonry wall. Focus on the review method is to seize the project settlement of the project volume or higher cost of the project to focus on the review. For example: the use of key review method to review the volume of civil engineering settlement, should be what structure, focus on what to review. Brick wall metal roof frame of the single-story building should focus on the audit of bricklaying and metal structure engineering volume; brick structure should focus on the audit of bricklaying and reinforced concrete engineering volume. Comprehensive review method is all-encompassing, item-by-item check, meticulous, more time-consuming review method. When the time is tight, large-scale, settlement preparation quality is good, generally can be used to combine the empirical method with the focus of the review method; if the settlement preparation quality is poor, it is appropriate to use the comprehensive review method.
5 how to do a good job of construction project completion settlement audit [transfer]
4.9 quota subheading selection (set) with the audit
quota subheading selection (set) with the review, is the review of the project settlement of the selection of the quota subheading and the characteristics of the project's various sub-items are consistent, whether the substitution of reasonable, with or without high set, wrong set, re-set of the phenomenon. For a project should be applied to which a subheading, sometimes may produce a lot of controversy, especially for some ambiguous subheading unit price, the construction unit is commonly used on the high not on the low set of subheading unit price. In the project settlement, the same type of work into the base price of high or low base price of the phenomenon of fixed subheadings occur from time to time, therefore, the auditor should be fixed subheading selection (set) with a serious review of the correctness of the audit. The quota subheading selection (set) with the audit, one should pay attention to the quota subheading included in the content of the work; two should pay attention to the preparation of the quota to see the chapter instructions, familiar with the quota of similar projects in the subheading of the boundaries, and strive to be fair and reasonable.
4.10 material prices and price adjustment audit
With the deep development of the market economy, the building materials market, material prices vary greatly, such as construction units entrusted to the construction unit on behalf of the procurement, but ignored the market price of the research, the construction unit will be the actual price of the false report to create favorable conditions. Therefore, the auditors must be in-depth practical, market research, reasonable determination of material prices.
Material prices and material price difference is calculated correctly, the impact of the project cost is very large, in the project settlement audit can not be ignored. Audit focuses on: (1) installation project materials specifications, models and quantities according to the design and construction drawings, the number of construction materials according to the amount of materials analyzed by the quota materials taken; (2) the material budget price is taken according to the provisions of the; (3) the material market price is taken in line with the market situation at the time, in which special attention should be paid to the audit: First, the local quota station published the material market budget price, whether it has included the installation cost, the material price difference is calculated correctly, in the project settlement audit can not be ignored. First, whether the material market budget price announced by the local fixing station has included the installation fee, management fee and other costs (such as the 8th issue of 2005, "Hangzhou construction project cost information" listed in Hangzhou commercial concrete concrete market budget price of 246 yuan/cubic meter, including freight, pumping fee, conveying and taking over the fee and tax), if included, should not be additionally counted for any other costs; Second, the complexity of the construction project, the construction period is long, and the price of materials fluctuates greatly with the market supply and demand situation. Supply and demand situation and fluctuations, the auditor should carefully review the project settlement of the market price of materials, whether the construction stage or feed the integrated weighted average calculation. For example: a 220KV substation construction project duration of 10 months, construction time for the January 1, 2004 to October 30, the actual feed situation for the January to June into the material 60%, 7 to October into the material 40%, if calculated according to the market information price weighted average of January to October, the cement for 346 yuan / ton, if only according to the market information price of January to February to take, the cement for 374 yuan / ton, per ton of cement market price increased by 28 yuan. Cement market price increased by 28 yuan, the total amount of cement for the project is 2,650 tons, then the cement material price spread overcounted by 74,200 yuan.
4.11 Audit of fee charging and implementation documents
Whether the fee charging standard is in line with the fixed amount and the documents issued by the local authorities, whether the calculation of other costs is in line with the relevant contents of the engineering contract signed by both parties (such as the duration of the award, the cost of rush work, the cost of measures, the award of excellence, etc.), a variety of methods of calculation and standards should be carefully examined, in order to prevent the over-expenditure and overpayment.
We should pay attention to the following seven aspects of the fee and the implementation of the document review: First, the cost of the fixed amount with the use of the budget quota matching; Second, the fee standard is set with the regional classification and whether the project category is in line with the standard; Third, is the fee base is correct; Fourth, according to the provisions of the visa should be placed in the cost of independent fees, whether it is placed in the fixed direct cost of the fee calculation; Fifth, is there should not charge the The rate is charged; six is whether the other costs are omitted; seven is whether the settlement is correct according to the national or local adjustments in the document charges. For example: when a project settlement is used in 1996 power construction budget quota Beijing price list, the cost of the quota should be supporting the implementation of the Ministry of Electric Power Industry in 1997, electric power (1997) No. 177 "thermal power, transmission and substation project construction budget cost and calculation standards", and should not be carried out in 1994, "Zhejiang Province, the construction and installation of engineers comprehensive cost quotas"; the project to give the full prepayment in the preparation of the settlement can no longer be counted. Preparation of the settlement can no longer count the financial costs (working capital loan interest); belonging to the construction project (such as substations of the structure of the bracket assembly project) should set the construction project fee standard, but should not set the installation project fee standard; belongs to the second category of areas (such as Guangxi) should not be set of the project of the third category of areas (such as Liaoning Province) of the fee standard; in the preparation of the project should be correctly implemented when the settlement, and only in this way, the settlement of the project Only in this way, the project settlement can be done correctly.
4.12 on-site visa audit
On-site visa is in the whole process of construction for various reasons to adjust the amount of work and material price difference, general construction unit to prepare the project settlement is often more than the content of the project to take the adjustment of the project, undercounting or do not take the content of the project to adjust the project. For example, the original design of a project for the brick masonry wall, due to the need for structural modification for the concrete wall, but the construction unit in the preparation of the project settlement only counts the increase in the amount of concrete, not deducting the original design of the brick masonry portion of the project is not actually done. Therefore, the review of the visa project can not be ignored.
6 How to do a good job of construction project completion settlement audit
On-site visa records is one of the basis for the project settlement, it is in the construction process, the A and B parties recognized the actual change of the project records, construction drawings budget does not include, the terms of the contract for the project is not directly reflective of the contents of the contract, etc., which does not have the regularity and a certain form, compiled into a supplemental quota or set of budgetary quotas, it is Constitutes the basic content of the construction activities of the construction unit, and is directly closely related to the construction enterprise cost and expense. Strengthen the management of on-site visa is an important part of the economic management work of the construction unit and the construction unit can not be ignored.
In the project settlement, the auditor of the site visas should focus on reviewing the following points:
(1) due to some construction unit representatives at the site of the project settlement and the relevant economic management is not familiar with the provisions of the construction unit intentionally distorting the budget quota and its relevant provisions of the words or boundaries of the meaning of the understanding of the project should not be signed blindly visa. Therefore, should carefully review the work of the project site visa content has been included in the budget quota, where the quota has been clearly defined in the project, shall not be calculated on-site visa costs. For example: the loss of design changes after the start of the project and the loss caused by construction plan errors; power outage, water loss, caused by the Party's responsibility, more than the scope of the quota; due to the design or the Party's supply of equipment and materials caused by the rework of the project; by natural disasters caused by the loss of natural disasters such as torrential rains, floods, storms and other natural disasters so that the project is damaged; the construction of the night record or the Party's request for rushing; underground Obstacles; due to the lack of funds in place, the loss of a long suspension of work; material substitution and temporary modification of the site, has been agreed to by the other side of the costs incurred; fixed additional labor and materials, such as manual chiseling holes in the walls and slabs, etc. are not included in the construction drawings budget, you can calculate the cost of the on-site visas. Otherwise, the auditor should be strictly check, will not comply with the provisions of the site visa costs resolutely reduced, so as to ensure the authenticity of the site visa costs in the project settlement.
(2) on-site visa content, the project should be clear, only the amount, there is no project content and quantity, the formalities are not complete visa, can not be used as a proof of project settlement.
(3) labor, materials, machinery usage and the determination of the unit price to be determined by A and B negotiation.
(4) Where the site visa must have a representative of the A party on site and the construction unit in charge of the site of the two signatures or seals, verbal commitment can not be used as a basis for settlement.
Chapter V Conclusion
Completion of the settlement is the last gate of the project cost control, if you can not strictly check will cause irreparable losses. This is a detailed and specific work, the calculation should be serious, meticulous, not less than counting, not omitted. At the same time to respect the actual, not more, not overestimation, not a fluke. Preparation, do not rely on the preparation of the object and their own pro, familiar, good, bad and different from one person to another. To obey the reason, not stubborn, maintain good professional ethics and their own credibility. On the basis of the above to ensure that the "amount" and "price" of the accurate and reasonable, good project settlement, to the real, prompting the completion of the virtuous cycle of settlement.