Measures of Jiangsu Province on Audit and Supervision of National Construction Projects

Article 1 In order to strengthen the audit supervision of national construction projects in this province and promote the sustained, rapid and healthy development of our province's economy, these measures are formulated in accordance with the provisions of the Audit Law of People's Republic of China (PRC), the Regulations for the Implementation of the Audit Law of People's Republic of China (PRC) and other laws and regulations, combined with the actual situation of this province. Article 2 The capital construction projects and technological transformation projects in this province, which are mainly invested or financed by state-owned assets, shall be subject to the audit supervision of audit institutions.

The financial revenues and expenditures of construction, design, construction, procurement and other units directly related to national construction projects shall also be subject to audit supervision by audit institutions. Article 3 Audit institutions at all levels in this province shall, in accordance with the provisions of laws, regulations and these Measures, carry out pre-commencement audit, audit on the implementation of general budget or budgetary estimate, audit on the implementation of annual budget, and audit and supervision on annual final accounts.

Planning, economy, finance, construction, industry and commerce, taxation, land, environmental protection, finance, supervision and other departments at all levels shall, within the scope of their respective functions and duties, assist audit institutions in auditing and supervising national construction projects. Article 4 The internal audit institutions of the construction units of national construction projects and their competent departments shall, in accordance with the provisions of laws, regulations and rules, strengthen the audit supervision of national construction projects of their own units and systems.

The audit service quality of internal audit institutions and social audit organizations shall be subject to the supervision of audit institutions.

Audit institutions and internal audit institutions shall not charge audit fees when performing their duties of audit supervision; The audit fees of social audit organizations entrusted with audit verification shall be paid by the entrusting party. Article 5 Audit institutions at all levels in this province shall determine the scope of audit jurisdiction according to the financial affiliation of investors in national construction projects; If the scope of audit jurisdiction cannot be determined according to the relationship between finance and financial subordination, the scope of audit jurisdiction shall be determined according to the relationship between state-owned assets supervision and administration.

Construction projects invested by two or more state-owned assets investors shall be audited by audit institutions that have jurisdiction over the investors with the largest investment ratio; If the capital contribution ratio is equal, it shall be under the jurisdiction of the auditing organ where the construction project is located; If there is a dispute over the audit jurisdiction between audit institutions, the superior audit institutions of both parties to the dispute shall coordinate; If the coordination fails, the coordinated audit institution shall designate the jurisdiction.

Audit institutions shall prevent unnecessary duplication in their audit supervision of national construction projects. Article 6 Audit institutions at all levels in this province shall, according to the requirements of laws, regulations, rules, people's governments at the corresponding levels and audit institutions at higher levels, determine the annual audit priorities of national construction projects, prepare annual audit project plans, and carry out audit supervision in a planned way. Article 7 Audit institutions shall supervise national construction projects through auditing in accordance with legal procedures. Audit institutions shall, according to the audit results of national construction projects, issue audit opinions according to law, and make audit decisions within the scope of statutory functions and powers if they need to be dealt with or punished according to law. Audit institutions that should be handled and punished by the relevant competent departments shall put forward audit suggestions and put forward opinions on handling and punishment to the relevant competent departments. Audit decisions made by audit institutions according to law must be implemented by construction, construction and other audited units related to construction projects. Article 8 After the national construction project is approved and before the project starts, the construction unit shall submit an application for pre-construction audit to the audit institution with jurisdiction. Audit institutions with jurisdiction shall promptly accept and complete the pre-commencement audit of construction projects within 15 days from the date of acceptance, and issue corresponding audit opinions. The pre-commencement audit opinion of national construction projects issued by audit institutions is one of the bases for relevant departments to issue commencement reports or construction permits. Article 9 When applying for pre-construction audit, a construction unit shall submit the following materials to the audit institution:

(a) the application report for pre-commencement audit and the application form for pre-commencement audit of national construction projects;

(two) the project proposal, feasibility study report, preliminary design and other approval documents of the national construction project;

(three) the source of funds for national construction projects and previous financial expenditures and fund balance information;

(four) the approval documents of land use, planning and environmental impact assessment of national construction projects;

(5) Relevant materials for tax declaration of national construction projects;

Other materials required by laws, regulations and rules. Tenth national construction projects before the start of the audit supervision content:

(a) the implementation of the basic construction procedures before the start of the construction project, the scale of the project construction and the approved total investment;

(two) the legality of the source of construction funds, the authenticity of the funds already in place and the legality and compliance of the use of funds in the early stage of the project;

Other matters required by laws, regulations and rules. Eleventh audit institutions in the implementation of the national construction project budget (estimate) during the audit supervision, construction, construction and other units related to construction projects shall provide the following information:

(a) the preparation of the construction project budget (estimate) and the approval documents of the competent department;

Construction project contract text and bidding related materials;

Construction drawings and design drawings of construction projects;

(four) the internal control system of the construction project;

(5) Financial and accounting statements, accounting books, accounting vouchers and other accounting materials;

Other materials required by laws, regulations and rules.