Chinanews.com, January 14th. The National Audit Office issued the "Regulations on the Audit of Government Investment Projects" on its official website on the 14th, requiring national audit agencies to comply with the implementation. The Measures for the Administration of Auditing of Government Investment Projects shall be repealed at the same time.
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Major government investment projects have large financial input, consume a lot of resources, are closely related to the national economy and people’s livelihood, and are highly socially concerned. To a large extent, they determine the speed, scale, quality and efficiency of economic development, and determine whether the economy is good and fast. Development, whether these investments are compliant and efficiently used, and whether construction projects can be implemented smoothly are directly related to the implementation effect of the central macro-control policies, related to the transformation of economic development mode, related to the sustainable development of the economy and society, and related to the fight against corruption. Construction.
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In recent years, audit institutions at all levels have conscientiously practiced the scientific concept of development, adhered to the scientific audit concept and the “two cross” policy of audit work, expanded investment audit thinking, innovated audit methods, continuously increased audit efforts, and strengthened construction project management and standardized It has played an increasingly important role in building market order, saving government investment, and promoting clean government; but there are also unbalanced development of investment auditing, low level of investment performance auditing, insufficient timeliness of auditing, standardization, and informationization. The degree and quality of the audit are not high.
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In order to thoroughly implement the important spirit of the Party Central Committee on strengthening the audit of major government investment projects, improve the quality and effectiveness of government investment audits, and give full play to the "immune system" function of auditing to ensure the healthy operation of the country’s economy and society, in accordance with the Audit Law of the People’s Republic of China, The “Regulations for the Implementation of the Audit Law of the People’s Republic of China” and the “National Auditing Standards of the People’s Republic of China” and other relevant laws and regulations. Based on the opinions of the Ministry and other relevant departments, the "Regulations on the Audit of Government Investment Projects" were formulated and issued to the national audit institutions for implementation.
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The "Regulations" further clarified the content and key points of government investment project audits, conducted more follow-up audits, completed final accounts audits, and performance audits for audit institutions at all levels in recent years, put forward normative opinions, and further improved the quality of investment audits , To strengthen the standardization of investment audit work, informatization construction and team clean government construction, etc., put forward specific requirements, the promulgation and implementation of the "Regulations" for all levels of audit institutions to fully perform audit and supervision responsibilities in accordance with the law, promote a more healthy development of investment audit work, and promote the improvement of investment The financing system will play an important role in promoting.
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　　 The full text of the Regulations is as follows:
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　　 Government investment project audit regulations
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Article 1 In order to further strengthen the audit of government investment projects, standardize the audit behavior of government investment projects, improve the quality and effectiveness of government investment audits, and give full play to the "immune system" function of auditing to ensure the healthy operation of the national economy and society, in accordance with the "Audit Law of the People's Republic of China" "The Regulations on the Implementation of the Audit Law of the People's Republic of China" and the "National Auditing Standards of the People's Republic of China" and other relevant laws and regulations, formulate these regulations.
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　　 Article 2 These Provisions shall apply to audits and special audit investigations conducted by audit institutions on government investment and projects mainly based on government investment.
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　　Article 3 Auditing agencies determine the objects, scope and content of audits of government investment projects in accordance with the Audit Law of the People's Republic of China and the Implementation Regulations of the Audit Law of the People's Republic of China as well as the regulations of the people's government at the same level.
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Article 4 Audit institutions shall determine the annual government investment audit projects in accordance with the requirements of laws, regulations, and rules and the requirements of the people's government at the same level as well as the work arrangements of the higher-level audit institutions. plan.
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　　The key government investment projects approved by governments at all levels and their development and reform departments should be the focus of government investment audits.
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　　 Auditing agencies conduct audits of government investment projects in accordance with the determined audit jurisdiction to prevent unnecessary duplication of audits.
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　　Article 5 The audit agency shall focus on the follow-up audit of the construction and management of key government investment projects and urban infrastructure, affordable housing, schools, hospitals and other projects that involve public interest and people's livelihood.
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　　Article 6 The auditing agency focuses on auditing the following contents of government investment projects:
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　　 (1) The status of the implementation of basic construction procedures;
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　　 (2) Investment control and capital management usage;
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　　 (3) Project construction management situation;
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　　 (4) Implementation of relevant policies and measures and planning implementation;
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　　 (5) Project quality;
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　　(6) Purchase of equipment, materials and materials;
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　　 (7) Land use and land acquisition and demolition situation;
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　　(8) Environmental protection situation;
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　　 (9) Project cost situation;
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　　(10) Investment performance situation;
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　　 (11) Other content that needs key audit.
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In addition to the focus on auditing the above content, attention should also be paid to whether the project decision-making procedures are in compliance, whether there are major losses and wastes caused by decision errors and repeated construction; attention should be paid to revealing and investigating major violations of laws and regulations and clues to economic crimes in the field of engineering construction , To promote the construction of anti-corruption and honesty; attention should be paid to revealing the problems of investment management systems, mechanisms and systems.
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　　 Article 7 On the basis of authenticity and legality audits, audit institutions should pay more attention to the inspection and evaluation of the performance of government investment projects, and gradually implement performance audits for all audited key government investment projects.
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　　Article 8 Before the final accounts of key investment projects with large government investment and high social concern are completed, the audit agency shall first conduct an audit.
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　　 The audit agency shall improve the quality of project cost audits, and shall order the construction unit to settle the actual settlement with the design, construction, supervision, and supply units for problems such as over-calculation of project costs found in the audit.
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　　Article 9 The audit agency shall generally issue an audit report within 3 months from the audit implementation date as determined in the audit notice for the audit items included in the annual audit plan. When it is really necessary to extend the audit period, it shall be reported to the audit plan issuing authority for approval.
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　　 Article 10 When conducting audits of government investment projects, the auditing agency shall determine the project legal person unit or the unit authorized to conduct construction management as the audited unit. The audit notice should make it clear that during the implementation of the audit, the authenticity and legality of the project funds obtained by units directly related to the project, such as design, construction, supervision, and supply, will be investigated.
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　　 If the follow-up audit is adopted to implement the audit, the audit notice shall specify the specific methods and requirements of the follow-up audit.
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Article 11 Auditing agencies shall, within the scope of their statutory functions and powers, deal with and punish violations of laws and regulations discovered during the audit, and shall promptly transfer clues to cases of violations of laws and disciplines found by the audit that require the investigation of relevant personnel to be promptly transferred to judicial agencies or disciplinary inspection and supervision agencies for handling; Matters that are not within the jurisdiction of the audit and should be corrected and punished by other relevant departments in accordance with the law shall be transferred to the relevant departments for processing.
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　　 When handling audit transfer matters, relevant evidence materials shall be transferred in accordance with regulations.
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　　The audit agency should further establish and improve the coordination and communication mechanism of the audit agency, the disciplinary inspection and supervision agency, and the judicial agency for the transfer of case clues, co-investigation, and information sharing, so as to give full play to the combined efforts of supervision.
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　　 Article 12 The auditing agency shall report the audit results of key investment projects to the people's government at the corresponding level in a timely manner and notify the relevant departments. Major issues discovered in the audit of government investment projects shall be included in the budget implementation audit result report at the corresponding level.
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　　In the course of the audit, the audit agency shall promptly submit suggestions to the people's government at the corresponding level or the relevant competent department if it discovers that the relevant departments are not performing their duties in place, and the policies and regulations are not perfect.
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　　Article 13 When auditing government investment projects, auditing agencies may hire external personnel who meet the requirements of the audit profession to participate in the audit project or provide technical support, professional consultation, and professional appraisal when they encounter relevant professional knowledge limitations.
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　　The audit agency shall formulate work specifications for hiring external personnel, strengthen the supervision and business review of the work of hiring external personnel, and ensure the quality of audits.
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　　 If an external person hired by an audit institution violates relevant laws and regulations in the audit of government investment projects, the audit institution shall stop the work it undertakes, investigate the breach of contract responsibility, and transfer it to relevant departments; if a crime is suspected, transfer it to the judicial organ for criminal responsibility.
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Article 14 Audit institutions shall, in accordance with the "National Auditing Standards of the People's Republic of China", establish and improve the audit quality control system of government investment projects, and implement audit team members, audit team chief reviewers, audit team leaders, audit agency business departments, review institutions, The chief auditor and the person in charge of the audit institution shall control the quality of the audit business at different levels, make appropriate audit conclusions, and deal with and penalize them in accordance with the law to prevent audit risks.
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　　Article 15 Auditing agencies shall establish and improve audit rectification and inspection mechanisms for government investment projects, and urge the audited units and other relevant units to make rectifications based on the audit results. During the implementation of the audit, the audit team shall promptly supervise the audited unit to correct the problems found in the audit.
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　　 For follow-up audit projects, the audit institution should take the rectification of the problems found in the previous audit as an important part of the audit.
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Article 16 Audit institutions shall implement an announcement system in accordance with the law, and timely, objectively and fairly announce the audit results and rectifications of government investment projects to the public; gradually realize the audit results and rectifications of all key government investment projects, except for state secrets and commercial secrets. All follow the procedures to make a comprehensive and truthful announcement to the public.
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Article 17 Auditing agencies shall make full use of information technology to carry out the auditing of government investment projects, strive to build a management platform, gradually establish government investment project audit databases, accelerate methodological system construction, expand the application of project cost software in the audit of final accounts of completion, and Explore networked audits under the conditions of informatization to improve the audit management level and efficiency of government investment projects.
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　　Article 18 The higher-level auditing agency shall strengthen the professional leadership of the lower-level auditing agency's government investment project audit work, summarize and promote good experience and practices in a timely manner, study and formulate government investment project auditing business standards, and improve the level of standardization.
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　　 The next-level auditing agency shall report the audit results of key government investment projects to the next higher-level auditing agency in accordance with regulations.
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Article 19 Auditing agencies shall attach importance to and strengthen the construction of investment auditing teams, actively introduce qualified investment auditing-related professional talents, cultivate key talents and leading talents in investment auditing business, improve the professional structure of investment auditing teams, and gradually increase the level of investment auditing personnel. The overall quality enables investment auditors to have professional knowledge, business capabilities, and practical experience that are compatible with the auditing of government investment projects, and provide talent guarantee for the development of investment auditing.
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Article 20 Audit institutions shall strengthen professional ethics and integrity discipline education for investment auditors, strengthen internal control, strengthen management, and ensure that auditing disciplines are strictly enforced, and the integrity and integrity of audit institutions shall be maintained for the links that are prone to risks of integrity in investment auditing. Good image.
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　　 Article 21 Local audit institutions may, in accordance with the Audit Law of the People’s Republic of China and the Implementation Regulations of the Audit Law of the People’s Republic of China, in light of local conditions, formulate detailed implementation rules for the audit of local government investment projects.
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　　 Article 22 The auditing of projects invested by enterprises and state institutions in which state-owned capital has a controlling or dominant position shall be carried out by referring to these regulations.
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　　 Article 23 This regulation shall be interpreted by the National Audit Office and shall be implemented from the date of promulgation. The "Administrative Measures for the Audit of Government Investment Projects" promulgated on January 20, 2006 shall be repealed at the same time.