Work summary is a very important part of the work. Only do a good job related to the work summary, in order to timely find the previous work in the work of Fan's mistakes, find deficiencies and be corrected, the following is about the engineering audit of the annual summary of the work of the content, welcome to read!
Engineering audit of the annual work summarySome time ago on a project audit, in the audit found more problems, mainly engineering completion time is not timely, equipment procurement is not in accordance with the specified time to arrive, the quality of the equipment does not match the contract agreement, the changes in the budget did not go through the approval process, the construction materials do not match the contract, the engineering change is not based on the basis of insufficient engineering visas and the basis of the procedures are incomplete, and so on. One of the most serious is a large number of engineering visa orders, a few hundred million project, engineering visas amounted to 30% (180 million) more than some single project visas than the original budget of 120%. The reason explained by the construction site was that the construction site was geologically complex, so a large number of additional works were carried out. Since the factory was already in the production phase, the senior management could only make measures to suspend payments based on the problems found.
We found in the review, due to the lack of implementation of the project in the supervision, that is, the construction site supervision is not in place, with the cause of a large number of engineering visas can not be verified, in the engineering visas in the main problem is the hidden works. The so-called engineering visa, is in the process of construction project implementation, the owner and the contractor on the need to adjust or supplement the matter, in the case of consensus, by the two sides signed and sealed and entered into a kind of supplemental certification materials. Many projects through false visas to increase the cost of the project to obtain benefits, so that the completion of the settlement has lost the authenticity.
In short, in the audit of engineering projects should pay attention to the following issues:
1, pay attention to bidding compliance. Construction project bidding audit is the source of the audit, as long as the source began to standardize, in order to facilitate the company's construction management. Project bidding audit mainly includes: ① review of the project bidding procedures in accordance with the company's regulations, compliance, legal, and whether the process is carried out in accordance with the principle of "openness, fairness and impartiality. ② review whether the project should be implemented bidding without bidding, in order to avoid bidding or bidding method to take the form of direct determination or bidding to determine the construction and installation units. (iii) Examine whether the ancillary works and incidental works are subject to bidding. ④ Review whether the winning unit has the appropriate qualifications, there is no construction company because of their own qualifications are low or no qualifications, take the dependence or use other units of qualification bidding.
2, pay attention to whether the project budget exceeds the standard. Check whether the total amount of project settlement exceeds the total amount of the budget, budget changes and adjustments by the authority of the leadership approval; individual project budgeting is true and accurate, including the calculation of the amount of work is in line with the prescribed rules of calculation, whether it is accurate; sub-item of the budget quota selection set of compliance, the selection of the appropriate.
3, pay attention to whether the visa formalities are complete. Check whether the visa sheet has the owner's representative at the site, the contractor, the supervising engineer's signature and seal. Visa in the signature process imitation handwriting, disguised copies, others on behalf of the pen and other forms. Check the visa with or without the two sides of the unit seal, whether the seal is forged, copies and originals are consistent with the audit is an important element.
4, pay attention to the amount of work 'is consistent. To audit the amount of work, pay special attention to the amount of visas, audit must be to the scene of the item by item measurement, calculation, pen by pen verification. Especially for decorative works and ancillary works of the hidden part should be the focus of the audit. Because these two parts often do not have drawings or drawings are not very standardized, and the site survey is more difficult. The audit of destructive can not be mostly.
5, pay attention to the price of equipment, quality materials check. In the audit of equipment or materials should pay attention to the reasonableness of the contract price, materials and quality is consistent with the contract agreement, and will review the contract equipment list and financial settlement invoices combined with the equipment required for the project, we should look at the list of procurement contracts, if it belongs to the owner of the equipment purchased directly, pay attention to the equipment purchased transportation and miscellaneous expenses, storage fees paid, should review the content of the contract whether it includes installation costs, Commissioning fees and accessories, accessories, etc.
6, pay attention to the standard of quota application. Check whether the company set the standard settlement price, fixed unit price to determine the unit value of the fixed sub-item works. Applied quota is divided into direct application and conversion application. The direct application of the audit, through the actual application of the fixed price and fixed price whether the price is consistent with the comparison to review, focusing on the main materials, major machinery, labor and other prices to audit, review the application of the fixed amount of high but not low or more than one set of the fixed amount of the problem. In addition to completing the review of the direct application of the conversion set, but also to review the material should be converted according to the provisions of the conversion and conversion method is reasonable and correct.
7, pay attention to the standard of settlement fees. Fee is to be pre-settlement of the project in accordance with the qualifications of enterprises and fee categories to determine the billing standards. Audit should first familiarize themselves with the construction contract, agreement, to understand the construction company's qualification level, project categories, contracting methods, settlement methods, the status of the work period, preferential concessions, etc., whether the terms of the construction contract is lawful; to understand the structure of the building, the construction method, construction conditions, the choice of machinery type, number of units, etc.; and finally, should be carefully studied the cost of the quota and the relevant costing documents. Clarify the cost of the conditions, the scope of application, the calculation of the base, and review the actual situation, the application of different cost policies for the same project, should be divided by the amount of work to calculate the corresponding costs, and review the expansion of the base of the cost of the problem. Such as in the audit is often found in the case of misuse of cost standards.
Engineering audit of the annual work summaryXX year, my bureau in the district party committee, district government and the city audit bureau under the correct leadership, to "XXXX" important thought as a guide, to the scientific concept of development as the overall leadership, and actively study and implement the new "Audit Law" and this year's higher level of the spirit of the audit work conference, and conscientiously fulfill the audit supervision function, closely around the district party committee, the district government and the city audit bureau, the district party committee, the district government and the municipal audit bureau under the correct leadership. Closely around the district party committee, the district government work center, adhere to the "audit in accordance with the law, serve the overall situation, around the center, highlight the key points, pragmatic" audit policy, highlighting the hot spots in the economy and society, difficult and leadership concerns, the public concern about the issue of audit supervision, in order to promote administration in accordance with the law, maintain financial order, promote clean government construction, optimize the economic development environment services.
First, the main work of the year the completion of the target
XX year I audit the project City Audit Bureau of the assessment indicators for the xx (district assessment for the xx).
It is expected that by the end of December can complete the audit project xx, of which: the audit of the financial budget implementation and final accounts x, the audit of financial income and expenditure x, the audit of the economic responsibility of leading cadres x, the audit of special funds to investigate x, fixed asset investment audit x. Completion of xxx% of the annual task indexes issued by the City Audit Bureau, completion of xxx% of the annual task indexes issued by the district, and at the same time, Chaiqiao Street Yangzhi Village dangerous house reconstruction tracking audit. Audit amounted to xxxx million yuan, investigated and dealt with irregular funds xxxx million yuan, management irregular funds xxx million yuan, loss and waste of funds xx million yuan, of which: should be turned over to the Treasury xx million yuan, should reduce the financial allocation xx million yuan, should return the original funding channels xx million yuan.
Second, the main work
(a) Audit supervision efforts to further increase
1, the financial audit to further deepen
In the audit of the implementation of the budget at this level and the township audit of the final accounts of the financial process we adhere to do the authenticity of the legitimacy of the audit as the basis for the strengthening of financial resources, supervision, focusing on standardizing financial revenue and expenditure behavior. Supervision, focusing on regulating the behavior of financial revenue and expenditure, optimize the structure of financial expenditure, promote the more reasonable and effective use of financial funds, reduce losses and waste. This year, respectively, XX District, Development Zone XX annual financial budget implementation and other financial income and expenditure and the financial accounts of the town of Baifeng, Xiaogang Street, focusing on budget allocation, budget expenditure audit, strengthen the audit supervision of departmental budgets, financial special funds, and the budget, treasury, social security, agricultural finance, state-owned funds to implement the comprehensive audit, extended audit of the culture and sports, civil affairs, labor, Health, Agriculture and Forestry and other departments of the detailed budget, but also the district low insurance funds, welfare lottery public welfare funds, basic education funds and water conservancy construction funds into the scope of the audit. Through the audit, it was found that some of the funds that should be paid into the treasury had not been paid into the treasury in a timely manner, some of the land premiums had not been recovered in a timely manner, there were revenues that should have been used as income but had not been used as income in the "temporary deposits" account, and long-time pending accounts had not been cleared in a timely manner, the accuracy of departmental detailed budgeting and auditing needed to be improved, and there was a bittersweet disparity in the departmental budgeting of funds. At the same time to promote the financial sector to further strengthen the management of funds, to promote the establishment and improvement of the public **** administrative system and public **** financial system, and promote the improvement of the level of financial management.
2, increase the administrative and business units of the financial audit of financial income and expenditure, and promote the improvement of financial management of administrative institutions. This year, respectively, the District Transportation Bureau, District Civil Affairs Bureau, District Post Office, District Grain Corporation financial income and expenditure audit. From the audit, found that there is negligent management of assets; financial management and account processing is not standardized, the settlement of current accounts, clean up is not timely, bonuses and benefits are not in accordance with the provisions of the approval and unpaid adjustment fund and personal income tax, rent and other income is not in accordance with the provisions of the tax and other issues. Through the audit, reveals the problem, maintains the state's financial order, causes the audited unit to pay attention to, promotes the strengthening of financial management and value-added state-owned assets.
3, the leading cadres of economic responsibility audit work to further promote. This year, respectively, the district xx director, district xx director, district government xx director, xx street former director of xx leading cadres for economic responsibility audit. Audit found that some units of property, funds management and use of non-standardized, the current account is not timely settlement and clean-up, should pay taxes are not paid in accordance with the provisions of the tax, and some units of procurement of materials are not in accordance with the provisions of the implementation of government procurement and other issues. Through the audit, to promote the standardization of financial accounting and the establishment and improvement of related systems, enhance the awareness of financial regulations and economic responsibility of leading cadres, strengthen the power of leading cadres to constrain and supervise the management, evaluation and assessment of the use of cadres for the District Committee services.
4, strengthened the special funds audit investigation. Annual **** completed special audit investigation project x, were carried out in the region's urban and rural minimum subsistence funds, water conservancy construction funds, basic education funds, housing fund special funds, the district new rural cooperative medical funds, the district of comprehensive agricultural development of industrialized management project funds, the district of the rural secondary water project funds, the District Welfare Lottery Community Chest, the district disaster funds and municipal financial transfers to pay the funds of the audit survey Audit investigation. The audit survey basically clarified the situation of the collection, management and use of the above funds. Through the audit investigation, it revealed the problems in the collection, management and use of special funds, and put forward audit opinions and suggestions to promote the audited units to further improve the system, standardize the management, prevent risks and ensure the safe operation of funds. At the same time, but also for the leading authorities to provide a basis for decision-making.
5, government investment projects completed final accounts audit focus. This year has been carried out mainly in the district xx commercial plaza construction project, xx Park sewage pumping station and pressure pipe project construction project, xx National Road xx to xx section and the coastline xx section of the construction project completion of the final accounts audit (which is currently being audited in the implementation of the end of the year for the end of the year). District xx commercial plaza construction project and xx national highway xx to xx section and xx section of the coastal line xx construction project is the key project of the district government investment infrastructure, in the audit we do a good job of tracking the work, and make every effort to reveal the bidding of the project, the supervision of the construction site of the visas, the amount of the project of the measurements of the shortcomings of the project, and seriously dealt with the overestimation and overestimation of the amount of the project, false reporting of the amount of the project, the loss and waste of money, and so on, the amount of visas of the construction site of the strict checking of authenticity. The authenticity of visas for construction site quantities was strictly checked. At the same time, in the xx commercial plaza project audit actively cooperate with the district discipline inspection and supervision departments to investigate and deal with the project in the material procurement process of commercial bribery, for the country to save a large amount of money loss, promote anti-corruption work, and effectively maintain the order of the construction market. Auditors also wrote "the management and supervision of visa orders in the process of capital construction urgently needs to be strengthened" and "the current constraints on the efficiency of infrastructure investment audit should be emphasized," and other information, by the district party committee, the district government leadership attaches great importance to, respectively, in the district's "submission," "important extracts " "District Committee special report" "xx window" on the publication.
(b) Strengthen the internal audit work. On the basis of last year's internal audit work was summarized, formulated the XX annual internal audit work plan, set up the XX District Internal Audit Sub-Committee, held a meeting of the internal audit work, the exchange of experience in internal audit work. The leaders of the subcommittee were able to understand the situation at the front line, and were able to strengthen their guidance and establish an internal audit assessment system. According to the spirit of the meeting of the Municipal Internal Audit Association, it has seriously done a good job of conveying and learning. Combined with the reality of the current internal audit work in our region, throughout the year **** organization of internal audit staff for business follow-up training and induction training two batches of 15 people. Through training, the business level and working ability of internal auditors were further improved. The establishment of the audit file evaluation system, so that the grass-roots internal audit work in an orderly manner, and further play the role of the internal audit function to promote the administrative institutions and townships of the financial and fiscal management work.
(C) strengthen the audit publicity work. Seriously study and implement the revised Audit Law, clear the newly revised Audit Law purpose, significance and revision of the main content. Actively carry out the publicity and implementation of the new "Audit Law" in May in the "xx New District Times" and xx TV published a Q&A with reporters in the streets and alleys hanging the "Audit Law" publicity slogans, made the "Audit Law" publicity on TV, and seriously carry out the "Audit Law" knowledge prize competition activities, widely distributed to the community auditing knowledge competition volume xxx copies of the Audit Law one-line book xxx books, to achieve the It has become a household name. Attaching importance to the application of audit information, the whole year **** written and selected all kinds of information xx, of which: 93 pieces of audit information (recorded 59, of which one was published by the Zhejiang Provincial Audit Office "Zhejiang Audit Information", one was recorded by the municipal government information, two in the Municipal Audit Bureau "xx Audit Information" published and five by the Municipal Audit Bureau "xx Audit Information "published and 5 by the district government in the" xx excerpts ", x by the district information circular), network media information xxx. Audit results have been further utilized to provide the basis for the leadership of the final accounts, so that more people in the community care about and support the audit.
(D) audit team building further strengthened.
First, the organization of cadres and workers to learn the party's policies and the country's laws and regulations, the organization of party members to learn the party's constitution and the "two regulations", to strengthen the training of audit staff, the annual **** there are xx times to participate in the various types of training of the higher audit authorities, to take the lead in carrying out the "Party Pioneer Post" and the "two regulations". Party members pioneer post" and "clean culture into the organization" activities, people-oriented, establish and enhance the "sense of innovation, development, public servants, reform consciousness. Actively do a good job of "twinning" and "charitable one-day donation" work.
Second, the relevant rules and regulations are further improved. This year, the development and improvement of the "xx District Audit Bureau XX Interim Measures for Target Management Assessment", "XX Information Work Target Assessment Measures", "xx District Audit Bureau of Financial Management System", "xx City xx District (Development Zone) Audit Results Announcement Methods (Trial)", "Audit Institutions Audit Project Quality Control Methods (Trial) Implementation Opinions", "Audit Bureau". Six" system "and" Audit Bureau of confidentiality management regulations "and other relevant normative documents, while checking the implementation, so that the audit management work to further strengthen the audit work to further standardize.
Third, to strengthen the construction of integrity, to maintain a good image of the audit authority. Seriously organize all personnel to study the relevant provisions of the party style and clean government construction and "audit" eight prohibited "discipline", formulated the "XX party style and clean government construction work and responsibility", "XX legal education and rule of law implementation of the work", "XX District Audit Bureau of Administrative Law Enforcement Responsibility Implementation Program" and so on. Law Enforcement Responsibility System Implementation Program", etc., but also specifically invited the District Commission for Discipline Inspection comrades for the whole bureau of audit staff on the party culture and clean government construction case education class, the Bureau of Leadership from time to time to analyze and study the situation of the construction of honesty and integrity, to take the responsibility of the person, and seriously carried out the activities of heart-to-heart. At the same time also organized the auditors' families to participate in the "integrity message" activities, there are seven comrades' families sent the "integrity message". Through learning and education and related activities, the audit staff of the law administration, according to law from the trial, the clean government consciousness further enhanced, in the audit work to decline and return gift certificates xxx yuan, refused to bribe but the gift of the case occurred from time to time, to maintain a clean audit from the auditing body, clean image.
Third, there are difficulties and problems
First, the contradiction between the audit force and the audit task is more prominent, especially in the audit of capital investment projects and leading cadres in the economic responsibility audit of the contradiction is more obvious. Secondly, there is still a gap in the implementation of audit decisions and audit opinions, and some of the infrastructure audits are lagging behind in the provision of information. In the audit return visit, a few audited units have not yet been able to truly implement the audit decisions and audit opinions. The efforts to publicize audit results, computer audits and efficiency audits have not taken enough steps. Third, the internal audit work to be further strengthened and standardized, the leadership of individual internal audit units do not attach enough importance to internal audit work.
The above difficulties and problems need to be overcome and resolved in our future work, and we hope that the leadership and relevant departments to pay attention to and support.