The term "government investment projects" as mentioned in these Regulations refers to government investment and construction projects mainly invested by the government, including:
(a) the use of budgetary funds, special construction funds, government debt funds and other financial funds accounted for more than 50% of the total project investment;
(2) Construction projects in which financial funds account for less than 50% of the total investment of the project, but the government has actual control over the construction and operation of the project, or infrastructure and public utilities construction projects in which the project construction unit is a public institution, a state-owned enterprise or a state-controlled enterprise, which involves social interests and public safety;
(three) other government investment projects that need to be audited according to laws and regulations. Article 3 The municipal auditing organ shall be responsible for auditing government investment projects whose investment source is the city-level funds or whose funds are dominant; The source of investment is district-level funds or government investment projects with district-level funds as the main source, and the district audit institutions are responsible for implementing the audit.
According to the relevant provisions of the state, the municipal audit institution may audit the government investment projects within its audit jurisdiction, or directly audit the government investment projects within its audit jurisdiction. If there is any objection to the audit jurisdiction between district audit institutions, the municipal audit institution shall designate the jurisdiction. For the same audit project, unnecessary repeated audits should be prevented.
Audit institutions may notify the relevant government departments or announce the audit results to the public according to law. Article 4 Other relevant government departments shall, according to their respective responsibilities, do a good job in the supervision and management of government investment projects; Units directly related to government investment projects shall cooperate with audit institutions to carry out audits. Article 5 The municipal and district people's governments shall report the audit work of government investment projects to the Standing Committee of the people's congress at the same level every year, and accept the supervision and inspection of the Standing Committee of the people's congress at the same level on the problems found by the audit institutions and the rectification work. Article 6 Audit institutions shall, together with the project examination and approval departments and relevant competent departments, establish an information sharing and cooperation mechanism for government investment projects. The contents of information sharing and cooperation include the annual plan, investment scale, standards, construction content and its adjustment, outstanding problems found in the audit of government investment projects, and the implementation of audit results. Article 7 Government investment projects shall be audited.
Audit institutions shall, in accordance with the principles of comprehensive audit, highlighting key points, reasonable arrangement and ensuring quality, and according to the requirements of the people's government at the corresponding level and the audit institutions at higher levels, prepare the annual audit plan and annual audit guidance plan for government investment projects, and inform the relevant departments in writing. The annual audit plan and the annual audit guidance plan can be adjusted according to the actual situation.
Specific standards for government investment projects included in the annual audit plan and the annual audit guidance plan shall be put forward by audit institutions and reported to the people's government at the same level for approval. Eighth government investment projects included in the annual audit plan shall be directly audited by audit institutions. For key government investment projects and urban infrastructure, affordable housing, schools, hospitals and other construction projects involving public interests and people's livelihood, audit institutions should focus on the implementation of follow-up audits on their construction and management.
Government investment projects included in the annual audit guidance plan shall be audited by audit institutions to guide internal audit institutions and social audit institutions, and audit the audit results issued by relevant institutions. Ninth government investment projects that are not included in the annual audit plan and the annual audit guidance plan, the construction unit or the competent department of the project shall, under the supervision and guidance of the audit institutions, entrust social audit institutions to audit in accordance with the relevant provisions, and submit the audit results to the audit institutions. The entrusted social audit institution shall be responsible for the audit results of its entrusted matters.
Audit institutions may conduct spot checks on the authenticity and legality of the audit results of government investment projects specified in the preceding paragraph; Government investment projects with inaccurate audit results or illegal matters found shall be transferred to relevant departments for handling, and government investment projects may be directly audited. Article 10 When auditing the final accounts of government investment projects, audit institutions shall issue audit conclusion documents within 90 days from the date when the audited entity submits the final accounts and other materials as required. If it is really necessary to extend the audit period due to complicated circumstances, it may be extended for 60 days with the approval of the person in charge of the audit institution; If the situation is particularly serious and complicated, it can be extended to 90 days at the longest with the approval of the principal responsible person of the audit institution. The audited entity shall submit the final accounts and other materials within 90 days from the date of completion acceptance.
The legally binding audit results are one of the bases for the relevant departments and units to handle the project price settlement and final financial accounts approval according to law.