Audit institutions of the above units and construction projects related to the audit of financial income and expenditure, not subject to the limits of audit jurisdiction. Article 4 The main contents of the audit supervision by the audit organ on the utilization of funds in the preparatory stage of the construction project:
(1) Whether the land for construction is expropriated in accordance with the approved quantity, whether the land expropriation is in accordance with the planning requirements for approval, and whether the expenditures on the costs of land requisitioning, demolition and relocation and the management of the situation;
(2) The expenditures on the preliminary costs of the roads, water supply and electricity supply, and so on. (C) affect the scale of the project construction of investment adjustments between individual projects and changes in construction content, whether in accordance with the provisions of the management procedures for approval, there is no unauthorized expansion of the scale of construction and increase the construction standard. Article 6 The audit authorities shall conduct audit supervision of the implementation of economic contracts for construction projects, focusing on reviewing whether the economic contracts for construction projects are in accordance with national laws and whether the relevant units are implemented in accordance with the terms of the contracts. Article 7 The audit authorities shall carry out audit supervision on the overestimation of construction projects, and shall analyze the reasons for major discrepancies. Article 8 The audit authorities shall carry out audit supervision on the setting up and implementation of the internal control system of the construction units. Article 9 The main contents of the audit supervision by the audit authorities on the source, availability and use of construction funds for construction projects:
(1) whether the source of construction funds (including project capital, the same below) is legal;
(2) whether the construction funds are implemented;
(3) whether the construction funds are available in a timely manner in accordance with the investment plan;
(4) whether the construction funds are used in compliance with the law. (d) whether the use of construction funds is in compliance, whether there is any problem of transferring, misappropriating or misappropriating the construction funds;
(e) whether there is any problem of illegal fund-raising, amortization and fee-charging;
(f) whether there is any strict distinction between the accounting of construction funds and that of the production funds;
(g) whether there is any problem of losses and wastage. Article 10 The main contents of the audit supervision by the audit authorities on the construction cost of construction projects and other financial income and expenditure accounting:
(1) the authenticity and legality of the settlement of the project price, and the authenticity of the financial statements;
(2) the magnitude of the overspending of the amortized investment and the reasons for the overspending, and whether there is any illegitimate costs squeezed into the amortized costs;
(3) whether the construction unit is strictly in accordance with the (c) Whether the construction unit is strictly in accordance with the caliber of the budget estimate and whether there is a system for the correct collection of construction costs, and whether the unit cost of the project is accurate;
(d) Whether there is any confusion of costs between the production costs and the construction costs as well as between different construction projects managed by the same organization;
(e) The legitimacy and accuracy of the sources of the construction revenues, and the correctness of the allocation and use;
(f) The authenticity of the current accounts, Legitimacy;
(vii) construction project delivery and use of asset accounting;
(viii) whether there is "off the books" and other disciplinary issues. Article XI of the auditing organs of the construction project equipment, materials procurement and management of audit supervision of the main content:
(a) equipment and materials and other materials are purchased according to the design requirements, there is no blind purchasing behavior;
(b) equipment and materials and other materials, acceptance, custody, use and maintenance is effective;
(c) construction materials and production consumables strictly differentiated accounting;
(h) "out of account" and other disciplinary issues. (c) Whether the construction materials are strictly differentiated from the materials consumed in production during the same period of time. Article 12 The audit organs audit and supervise the payment of taxes and fees for construction projects, and examine whether the construction unit accrues and pays the taxes and fees in a timely and full amount in accordance with the state regulations. Article 13 The audit authorities on the construction project implementation of environmental protection regulations, policies, audit supervision, focusing on the review of the construction project design, construction of all aspects of the implementation of national regulations and policies on environmental protection, environmental governance projects and project construction is synchronized. Article XIV of the audit authorities on the construction project design unit audit supervision of the main content:
(a) whether the project design in accordance with the approved scale and standards;
(b) whether the design fees charged in accordance with the relevant provisions of the state. Article 15 The main contents of the audit supervision by the audit authorities of the construction project construction unit:
(a) whether the construction unit has illegal subcontracting engineering behavior;
(b) whether the settlement of the project price is lawful, whether there is any jerry-building, overestimation and overcharging, and falsely claiming the project payment and so on;
(c) whether the construction unit is in accordance with the relevant provisions of the payment of taxes.