Steps, processes and techniques of project settlement audit and review - Gongbao.com
Project Settlement Audit
Project settlement audit refers to the general contracting, supervision, cost consulting units and construction units of the contracting unit to submit the project settlement information of the audit activities. Narrowly defined, the project settlement audit is mainly the cost consulting organization commissioned by the party or party A on the general contract or the contracting unit to submit the project settlement information authenticity, accuracy, compliance with the audit activities.
Engineering settlement audit review
Engineering settlement review should generally be based on the "construction project bill of quantities plan specification" and its supporting provisions of the quota, for the contractor to submit, supervisory unit audit, the owner of the unit recognized the project settlement of the partial list of quantities of works, measures list of items, list of other items, the list of sporadic work items, etc., compared with the as-built drawings (or construction drawings) calculated on the basis of the content of the project settlement. (or construction drawings) calculated the amount of work, applying the contractor's bidding documents of the bill of quantities of works project comprehensive unit price, the amount of the project settlement for review.
In the project settlement audit, the auditor needs to be in accordance with the provisions of the project construction contract, based on the contract price, according to the completion of the settlement data, construction drawings (as-built drawings) and drawings of the minutes of the meeting, design change notification form, the construction site engineering visas, equipment, materials, price confirmation of the equipment, materials, equipment, materials, such as acceptance of information, mainly for the composition of the project price of the three factors --The amount of work, list price, and fees (amount, price, and fee) are verified one by one. Verification, found inconsistent with the facts, inconsistent with the contract, inconsistent with the national regulations of the project or various types of errors, that is, as a deduction (addition).
1, the project settlement audit steps
Steps of the project settlement audit mainly includes: contract quantity review, change the quantity review, unit price review, unit price adjustment review, measure cost review, provisional amount audit, provisional estimate audit, day labor audit, general contracting service fee audit, contract duration audit, fee calculation and payment audit.
A contract quantity review
Auditors should calculate the contract quantity according to the relevant design documents, drawings, as-built information. The bill of quantities pricing method are basically in accordance with the size of the drawings marked calculation of engineering entities (i.e., the net amount), without taking into account the reasonable construction loss, the auditor should review the calculation of the amount of work, focusing on the existence of the amount of work does not correspond to the actual project, repeated calculation of the amount of work, the amount of work calculated incorrectly, the wrong items and omissions and other issues.
Because of the large number of sub-parts of a project, auditors can use a variety of methods in the audit, such as comparative analysis, sampling, and the use of empirical data judgment.
Two, change the amount of review
Auditors should be based on the construction contract, review the amount of increase or decrease in the amount of work due to design changes, to verify the full amount of work. Among them, the material price difference is based on the equipment and material price confirmation list, and the engineering (design change) contact list and engineering visa list are reviewed and recognized according to the terms of the contract, and the visa list which is not in accordance with the provisions of the contract and the on-site visa system is eliminated.
Third, unit price review
Auditors should review the settlement according to the contract provisions of the relevant settlement terms, the list of tender offers, the relevant quotas, fee standards.
Four, unit price adjustment review
Auditors should verify that the amount of materials, material differences and price adjustment coefficients in accordance with the relevant provisions and applicable time limits.
V. Measure fee review
The audit should verify the calculation basis and scope of application of the measure fee. Measures project is relative to the engineering entity of the sub-projects, is the actual construction must occur in the construction preparation and construction process of technology, life, safety, environmental protection and other aspects of the non-physical project of the general term.
The actual measure items shall be determined according to the list of measure items provided in the bidding documents. Measures for the use of measures of the project in the form of comprehensive unit price of the works, should be based on the measures of the project list of the amount of work, and in accordance with the provisions of the comprehensive unit price; "item" as the unit of pricing, in accordance with the provisions of the regulations to determine the cost of all costs in addition to the fees, taxes. Specifically to determine:
1
Measures whether the list of items according to the actual situation of the proposed project items, listed in the general measures and professional measures of the project is reasonable. Auditors can combine information such as survey and design documents, construction drawings, and bidding documents.
2
Measure fee calculation is accurate. Measure items that can calculate the quantity of work should be priced by way of comprehensive unit price in accordance with the list of quantity of work in parts. Auditors can refer to the "construction and installation project cost item composition", "construction project bill of quantities pricing specification" and "construction project safety protection, civilization construction measures cost and use of management regulations" on the bidding control price listed in the measures of the project calculation is accurate to carry out a review.
Auditors should pay special attention to: safety and civilization construction costs in the list of measure items should be priced in accordance with the provisions of the national or provincial and industry construction authorities, and shall not be used as competitive costs.
Six, provisional amount audit
Provisional amount is the bidder temporarily and master the use of a sum of money, it includes in the contract price, by the bidder for the contract agreement has not yet been determined or unforeseen required materials, equipment, services, procurement and construction process of a variety of construction price adjustment factors appear when the price adjustment of the project. The provisional amount is based on the actual amount incurred during the construction process.
VII, provisional estimate audit
Provisional estimate is foreseen in the bidding stage is sure to occur, just because the standard is not clear or need to be completed by the professional contractors, and temporarily unable to determine the specific price used. Provisional estimate includes material provisional estimate and professional engineering provisional estimate, according to the actual amount of money occurred in the construction process.
Eight, day labor audit
Day labor is a sporadic project or work to take a way of pricing, including the completion of the work required for labor, materials, construction machinery and its cost of pricing, similar to the fixed-price pricing of visas in the work. Day labor including day labor, materials and construction machinery, according to the actual amount of the construction process.
Nine, the general contractor service fee audit
General contractor service fee is in the construction phase of the construction of the construction of the construction of general contracting, when the bidder in the scope of laws and regulations allow subcontracting of the project and the supply of some of their own procurement of equipment, materials, the general contractor is required to provide related services (such as subcontractor use of the general contractor's scaffolding, water and electricity stripping, etc.) and construction site management and other costs, according to the actual total cost. The cost required shall be charged at a fixed percentage of the actual general contracting service works.
The above provisional amounts, provisional estimates, day laborers, and general contracting service fees are other cost items and corresponding quantities incurred in connection with the proposed project as a result of the bidder's special requirements. Auditors in the review of other project costs should focus on other project costs of the preparation of the reasonableness of the main basis is: the high and low standards of construction, the complexity of the project, the length of the project period, the composition of the project, the contractor's requirements for the management of the project.
Ten, the contract duration audit
Whether the construction contract stipulated by the completion of the construction period and the implementation of the contract on the duration of the incentives and penalties.
Eleven, the fee calculation and payment audit
The fee items include project sewage charges, social security fees (consisting of pension insurance premiums, unemployment insurance premiums and medical insurance premiums), housing provident fund, accidental injury insurance for hazardous operations, engineering quota determination fees (some industries still retain) and other five fees, the calculation standard by the construction unit of the provincial level, the industry construction rate approved by the competent department of construction. The rate of fees approved by the competent department is calculated.
Twelve, tax calculation and payment audit
Tax is based on the provisions of the national tax law should be included in the construction and installation project cost, the contractor is responsible for the payment of taxes and fees, depending on the location of the project, in accordance with the relevant provisions of the actual situation.
2, engineering settlement audit process and skills
a, the audit of the information
Current engineering settlement audit is in the completion stage of the project, in addition to tracking the audit mostly belongs to the aftermath of the audit, the scene is only the appearance of the molding, all the hidden situation can only rely on the owner and the construction side of the information provided by the information to show the authenticity of the information, the validity, the reliability of the retort don't. The authenticity, validity and reliability of the information is particularly important. When accepting the commission should be entrusted with the commissioning unit for a detailed handover of written information, settlement audit should be provided and audited information are:
1
Complete construction drawings, as-built drawings;
2
Bidding documents, bidding query and answer, supplemental documents;
3
Bidding documents, construction contracts and supplemental agreements;
4
4
Bidding documents, construction contracts and supplemental agreements.
4
Records of drawing review, construction organization design, minutes of meetings;
5
Model and brand of equipments and materials specified by the Owner or supplied by the Owner;
6
Design change orders, engineering contact sheets and on-site visa sheets;
7
Ground inspection records, engineering concealment records, construction logs;
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Ground inspection records, engineering concealment records, construction logs;< /p>
8
Piling inspection report and acceptance record;
9
All other information related to the project cost.
When reviewing the above information, it is necessary to distinguish:
1
Whether it is the information sent for review and confirmed by the owner's signature and seal, in order to ascertain the reliability of the information, any information sent for review and supplementary information by the construction party is invalid information and should be forwarded to the consulting company after the owner's approval;
2
Whether it is the original (original information). In order to infer the authenticity of the information;
3
Whether all the information is numbered consecutively, with a clear time marking, in order to determine the validity of the information. In the verification of the authenticity, validity and reliability of the above information should also be questioned the existence of the information, and in the form of a written contact letter requesting the owner to reply and provide additional information.
Two, the contract review
Construction contract review is an important part of the audit of the project settlement, but also to reduce the cost of the project, an effective way to improve economic efficiency. Construction contract terms of the words of the project settlement cost increase or not play a key role in the construction contract agreed contract price model (i.e., lump sum lump sum and comprehensive unit price lump sum two modes), the project settlement, the duration of the requirements, quality standards, claims and counterclaims, and so on.
For the contract for the lump-sum package mode, the settlement should be clear what the content of the package, whether all contractually agreed to be completed, for the actual situation on the site, especially the renovation part of the site must be on the scene to carry out a step and field measurements and statistics for the unfinished project must be given to the reduction of the project is not just a reduction of the direct cost of the direct fee, the direct fee as the base of the indirect cost at the rate of calculation The reduction of the project is not only the reduction of direct costs, indirect costs calculated on the basis of direct costs at a rate of indirect costs, taxes, etc. should also be reduced in proportion.
For the contract for the comprehensive unit price lump-sum model of the project, the amount of work for the actual settlement, before the audit must be re-agreed according to the contract settlement, according to the relevant provisions of the industry and the rules for the calculation of the amount of work to be well-prepared, have a clear idea of what to do, do not calculate the calculation according to the map, must be combined with the site of the actual construction situation, and also in the calculation of the formula at the labeling of the calculation of the basis for the construction unit with the construction unit to check when easy to find, to make sense and have a good idea of what is going on in the project. Convenient to find, so that there is a reason.
For the construction contract for the duration and quality standards have agreed, should seek the consent of the owner, according to the contract on the duration and quality standards for reward and punishment.
Three, bidding, bidding documents review
In the project bidding and tendering activities, bidding is a kind of invitation to tender, if you bid, indicating that you are interested in bidding, you have to respond to the conditions of the invitation to tender, but also have to meet the invitation to tender in the provisions of the tender documents, that is, bidding documents on the bidding party has some special requirements, then the bidding party since the bidding and ultimately won the bidding, then the bidding requirements must have some commitment. Must have some commitment to the bidding requirements, these requirements and commitments as our final settlement of the cost of whether the important audit basis, especially in the bidding documents on the measures of the cost of the quotation of the clear provisions of the audit to focus on, the increase in costs outside the contract to adjust the cost of the measures corresponding to it.
Four, the audit of design changes
Construction drawings are the basis of project bidding and engineering construction, in the construction process, according to the actual situation on site will inevitably change. Design changes have the original design unit issued a design change notice and modify the drawings, design, school reviewers sign and stamp, and by the construction unit, supervision engineers review and sign the design changes are considered valid changes, major design changes should be approved by the original approval department, otherwise it should not be included in the settlement.
Construction of the contractor shall not change the original project design, due to unauthorized changes in the contractor's design of the costs incurred and the resulting direct loss of the contractor, borne by the contractor, the delay in the schedule will not be postponed, so in the review of the change order, pay attention to the change of the main body of who, why change, whether it caused a change in the cost of the cost of the same time, pay attention to the change of the time and the cost of reducing the change order! Some change orders from time to time can be judged to be in the bidding process, such changes in the cost of such changes should be reacted to in the contract, not in the construction process, such as lump-sum package should not be adjusted to the cost of the project; some of the change orders do not cause an increase in the cost of just some of the program of refinement and description, the audit must be back and forth, and carefully check the original drawings and their description; some of the changes Some change orders are caused by cost reduction of the project, the construction side will not advocate in the review, our professional engineers to come up with a strong basis to persuade the construction side, so as to accurately determine the cost of the design change part of the cost.
Design changes in the calculation of the price of the contract will generally agree: the contract is applicable or similar to change the unit price of the project or the total price of the contract has been the price or reference to similar prices, the contract is not applicable or similar to change the unit price of the project or the total price of the contract, by the contractor to put forward appropriate changes in the price of the engineers to confirm the implementation. In the audit process, the contract is applicable or similar to change the unit price of the project or the total price of the contract has a price or reference to similar prices of the subheading, we must pay attention to the rate down or the total price of the project, in the settlement of special attention to the changes or new items should be the same proportion of the downward fluctuation as a change in the cost of the increase. For the contract does not apply or similar to change the unit price or total price of the project, the contractor to propose appropriate changes in the price, in the audit focus on the price of the arbitration is consistent with the contract, the cost standard should also be consistent with the original tender documents that is the rate of business bid, if there is a downward fluctuation or concessions should be made by the same proportion of the downward fluctuation of the cost as a change in the increase.
Five, on-site visa audit
On-site visa is an additional event that occurs in the construction process, it reflects the actual situation in the construction process, but does not necessarily cause an increase in the cost. Audit process should pay attention to the visa on the signature unit is complete, whether the signatory is the construction contract for the parties responsible for, if not or more than one person in charge of the signature, should be challenged, and require the owner to confirm whether they are valid documents.
Especially on the signature for the "situation is true" of the visa, can only show that the fact exists, but to distinguish who is responsible for the visa caused by the matter, whether to increase the cost of the increase in how much to focus on the audit. In addition, in the form of physical quantities of visas, should be calculated in accordance with the consumption quotas and uniform base price table (or unit valuation table), included in the direct cost, such as "yuan" in the form of visas, should not be included in the direct cost, only taxes, except as otherwise specified.
Six, dispute resolution
Project settlement is the proposal unit, the construction unit and the consulting firm of the three-party negotiation process, because the parties stand on the position is not the same, and sometimes on the contract documents, the relevant laws and regulations and so on the understanding of the ambiguities, and therefore produce disputes is inevitable and normal. When we have a dispute how to solve it? You can take three-party communication and coordination meeting, to the authority such as the quota station consulting, coordination can not be taken to arbitration or prosecution. In the audit process, there will often be construction underreporting, omission of the situation, this time will increase the cost on the basis of the price of the review, when there is an increase in the cost of the owner is difficult to accept, at this point we must take the initiative to communicate with the owners, with strong laws and regulations to persuade the owners, in order to obtain the owner's support and understanding of the settlement of the audit results to achieve fairness and impartiality.
Seven, the results of the preparation of documents
A good project settlement audit program, the final audit results are reflected in the results of the document. In addition to the results of the document should contain the most basic information such as: the preparation of the description, project overview, audit basis, pricing basis, compile and audit methodology, etc., should also be the settlement of disputes and the final solution to the description of the special, so that many years later, there is evidence to be investigated; at the same time, the owner of the management of the project must be attentive to the rationalization of the recommendations for the owner of the project in the future management of engineering projects for reference.
Project settlement audit using reasonable audit methods and techniques can not only achieve twice the result with half the effort, directly affecting the actual investment in the project, but also related to the quality and speed of the audit.