(a) Infrastructure project-related information
Project project approval construction documents; project supervision contracts and other relevant documents; project quality acceptance of relevant documents; budget estimates and bidding documents; construction contracts, agreements, as-built drawings of the project; material cost information; cost of information; and final account information.
(B) sent to review the accounting statements
Construction project overview table; completion table; construction project summary table; construction project details; project estimates (budget) implementation table; to be amortized investment details; completion of the final accounts preparation instructions.
(3) Audit Information
Accounting books; business tax returns; major supply and sales contracts; bank loan contracts; physical custody accounts; equipment management; fixed asset management.
(4) Supporting Information
Construction party; construction party enterprise capital verification information; internal management system; important; institutional setup diagram; statement of significant events and related information as of the closing date of the statement; state-owned assets property rights registration form; legal person business license; tax registration certificate; land use right certificate; land use right grant contract and related information; description of the accounting policy adopted; cash counting form (the latest date from the completion of the project); bank reconciliation of outstanding accounts; list of fixed assets; conclusion of state audit; audit report of intermediary organization; audit report of project cost; statement.
Engineering project audit materials required and must go through the process:
(A), pre-audit preparation
1, the collection of project-related documents and information. Construction contracts, bidding documents, the preparation of the tender and other project-related documents and information is the guiding documents for the preparation of the final account of the project, before the final audit work, it must be collected and organized, and a detailed understanding.
2, familiar with as-built drawings. As-built drawings is an important basis for auditing the final account of the number of items, must be fully familiar with the understanding, check all the drawings, count the correct reading in turn.
3, understand the scope of the final account included. According to the final account of the preparation of instructions to understand the final account includes the content of the project. For example, supporting facilities, outdoor pipelines, roads and design changes after the review of drawings.
4, to find out the unit valuation table used. Any unit valuation table or budget quota has a certain scope of application, should be based on the nature of the project, collect and familiarize with the corresponding unit price, quota information.
(2), construction project tracking audit procedures and related requirements
1, should be in the construction project formally set up, it is to be included in the audit field of view, pay attention to its various preparatory work. Formal entry point time can be arranged before the upcoming official start.
2, the audit team should be set up in the project site office, and the audited unit to establish a regular meeting system, to participate in the audited unit's important regular meetings, timely understanding, grasp the situation of the project, put forward the audit opinion, and make a good record of the meeting.
3, the winning contract price control, do not allow the construction site to arbitrarily change the design, add, subtract, expand the cost of the project; the materials used in the project, the quality and quantity of hidden works to monitor and prevent the construction unit to cut corners or substandard. All hidden works should be in addition to the A side of the construction site management personnel, supervisors sign, but also must have tracking audit personnel sign.
4, members of the audit team should often go into the construction site, grasp the progress of the project, changes in the real situation, to understand the technical issues involved in the construction of the project, familiar with the rules of measurement of the project and the cost of measuring methods, and make a good record of the relevant. The work content, work quantity and work quality actually completed by each participating unit (including the relevant units of the construction project) shall be approved, and the approval sheet shall be issued.
5, the audit team should be in accordance with the requirements of the tracking audit implementation program, require the audited unit in accordance with the time and method of the audit team to submit the project settlement information, and determine the audit results in a timely manner:
(1) the use of "actual settlement", must require the construction company to be in accordance with the image of the progress has been completed, and timely submission of "sub-sub-sub-sub-sub-sub-sub-sub-subs". (1) the "real settlement" method, must require the construction company in accordance with the completed image progress, timely submission of "divisions, sub-projects," the settlement information, to be audited. In a relatively short period of time to do "engineering construction is completed, the basic end of the project settlement audit";
(2) the use of "the winning bid dry, design changes, additional workload visas adjusted according to the real" settlement method, must require construction companies monthly will be The design changes that have occurred, visa workload preparation "change part of the settlement", after audit as part of the project completion settlement;
(3) the use of "unit price lump sum, the volume of work according to the actual settlement", must require the construction company to report on the completed image progress of the Completed image progress reported "divisions, sub-projects" settlement information, after audit as part of the project completion settlement;
(4) for the audit of other costs of construction in progress, should also be in line with the "timely, complete and accurate" principle of audit, and on time to do a good job. The audit shall be conducted in accordance with the principles of "timely, complete and accurate", and the "audit working papers" shall be prepared on time.
6, the audit team should establish a "tracking audit project ledger", the main auditor is responsible for timely registration of the audit time, the work of the record (including the work, the audit facts, found that the problem, the audit opinion, rectification, audit results). The ledger should focus on reflecting the quantitative results and become a work log reflecting the whole picture of the tracking audit.
(C), construction project tracking audit content
construction projects before the start of the stage, the main content of the audit should include:
1, audit of the construction project approval documents. Including project proposal, feasibility study report, environmental impact assessment report, budget estimate approval, construction land approval, construction planning and construction permits, environmental protection and fire protection approval, project design and design plan review and other documents are complete.
2, construction preparation stage is one of the preliminary work of the project construction, mainly to grasp the project legal person quality control, supervision, construction unit selection. Project legal person quality control whether through qualification examination, whether according to the statutory bidding procedures to select the survey, design, construction, supervision units and the implementation of contract management, all kinds of contracts are standardized, legal and effective, whether the establishment of a quality management system, whether the organization of the design and construction of the design of the design of the delivery of the unit; supervision of the unit has the appropriate qualification level certificate, the supervision staff assigned whether the post certificate; audit design unit has the appropriate qualification of the survey and design unit has the corresponding qualification certificate. Whether the unit has to undertake the corresponding qualification survey and design capabilities, whether the information will be reviewed after the technical briefing, design quality to meet the quality of the project, safety needs of the specification requirements; audit of the construction unit has the qualification to undertake the corresponding construction tasks, the construction unit whether to develop a sound quality responsibility system assessment methods, and so on.
3, audit the construction project of the source of funds in place, whether reasonable, whether the special account storage, construction funds to meet the needs of the project construction workload should be completed in the year; a variety of fees and charges in accordance with the provisions of the timely payment; reduction, deferral, exemption procedures are complete, in line with the relevant provisions; land requisition or demolition of relocation compensation fees in line with the relevant provisions of the relevant assessment, valuation, whether the compliance is reasonable, the unauthorized expansion of the scope of demolition and relocation. There is no unauthorized expansion of the scope of demolition and relocation, raise the standard or lower the standard and other issues.
The construction phase of the construction project is a very critical period, the relationship between the quality of the project, the quality of the audit, the audit should include:
1. Audit of contract fulfillment. Audit and construction projects related to whether the unit seriously fulfill the terms of the contract, there is no illegal subcontracting, subcontracting works. If there are any changes, additions, transfers or terminations, their authenticity and legality should be checked.
2. Audit the establishment and implementation of internal control system. Audit whether the construction unit to establish and implement the internal control system. Such as engineering visas, acceptance system; equipment and material procurement, price control, acceptance, receipt, inventory system; cost reimbursement system. Should supervise and guide the establishment of a sound management system to ensure that the project construction standardized operation, the legitimate use of construction funds.
3, audit engineering design changes, construction site visa procedures are reasonable, compliant, timely, complete and true; project budget payments and settlements in accordance with the contract.
4, audit the project costing and accounting treatment is in line with the "state-owned construction unit accounting system" requirements, whether it is conducive to the management of the construction project and completion of the final accounts; construction funds in place with the fund-raising plan or investment progress, there is no large amount of funds idle, or due to the lack of funds caused by the stoppage of work waiting for the material, and other losses and waste phenomena.
5, check whether the construction funds are earmarked; whether according to the progress of the project payment; there is no crowding out, misappropriation of funds for construction projects and other issues; on the current funds for a long time and the amount of funds do not carry over the prepaid project funds, prepaid materials to find out the reasons for the phenomenon of overpayment to prevent the project; audit of the scope of the construction unit management fees and standards in line with the relevant provisions of the cost of expenditure in line with the "must, savings". The principle of "must, economize", there is no control over the amount of budget estimates.
6, strengthen the equipment, material price control, especially to the construction unit associated enterprises for the price of equipment and materials to check to prevent price increases. On the purchased equipment, materials can not be used for some reason, we must analyze the reasons and responsibilities, and urge the construction unit to deal with timely, to avoid causing greater losses. Is the government procurement of equipment, materials in accordance with the corresponding provisions.
Template of engineering project audit
(a) Engineering project audit refers to the single engineering project from the bidding to win the bid, the organization of the construction to the completion of the whole process of economic activities and management of the audit.
(2) engineering projects mainly from the following aspects of the audit:
1, investment projects, pre audit;
2, investment projects, budget audit;
3, investment projects, sources of funds and the use of funds audit;
4, investment completion audit;
5, investment projects, the final accounts audit;
6. Audit of investment efficiency.
Legal basis:
Regulations on the Implementation of the Audit Law of the People's Republic of China (Revised in 2010)
Article 16 Audit organs audit and supervise the implementation of budget revenues and expenditures at this level, including:
(1) The financial departments, in accordance with the budgets approved by the people's congresses of the level (a) the approval of the budget by the financial department to the departments (including directly subordinate units) at this level in accordance with the budget of this level approved by the people's congress at this level, the adjustments in the implementation of the budget at this level, and the changes in the budget revenues and expenditures;
(b) the collection of budget revenue by the department of budget revenue collection in accordance with the provisions of the laws, administrative regulations and other relevant provisions of the State;
(c) the allocation and disbursement of budget revenues by the financial department in accordance with the approved annual budget, spending plan, and the stipulated budget levels and procedures, the allocation of funds for budgetary expenditures at this level;
(4) the allocation and management of funds for intergovernmental financial transfers by financial departments in accordance with the provisions of laws and administrative regulations and the financial management system, as well as the handling of settlements and carry-overs;
(5) the handling by the State Treasury in accordance with the relevant provisions of the State of the collection, division and retention of budgetary revenues and the allocation of funds for budgetary expenditures;
(6) the allocation of funds for budgetary expenditures in accordance with the provisions of laws and administrative regulations and other relevant provisions of the State; and (vi) the implementation of the annual budget of the departments at this level (including directly under the unit);
(vii) the income and expenditure of budget funds under special management in accordance with the relevant provisions of the State;
(viii) the implementation of other budgets provided for by laws and regulations.
Article 17 The report on the results of the audit referred to in Article 17 of the Audit Law shall include the following contents:
(1) the basic situation of the budget implementation and other financial revenues and expenditures at the current level;
(2) the audit evaluation made by the audit organ of the budget implementation and other financial revenues and expenditures at the current level;
(3) problems in the budget implementation and other financial revenues and expenditures at the current level and measures taken by the audit organ in accordance with the law. (c) problems in the budget execution and other financial revenues and expenditures at this level and the measures taken by the auditing organization in accordance with the law;
(d) suggestions made by the auditing organization to improve the management of the budget execution and other financial revenues and expenditures at this level;
(e) other information requested by the people's government at this level to be reported.
Article 18 The Audit Office shall, in accordance with law, carry out audit supervision over the financial revenues and expenditures incurred by the Central Bank and its branches in the performance of their duties.
The report of the Audit Office to the Premier of the State Council on the results of the audit of the execution of the central budget and other financial revenues and expenditures shall include the audit of the financial revenues and expenditures of the Central Bank.