(a) financial budget funds, government special construction funds (funds), government debt funds and other financial funds account for more than 50% of the total investment in the budget;
(2) Financial budget funds, government special construction funds (funds), government debt funds and other financial funds account for no more than 50% of the total investment budget, but the government has the right to control the construction or operation of the project;
(three) other government investment projects as stipulated by laws, regulations and rules or determined by the people's governments at or above the county level. Article 4 Audit institutions shall supervise the construction projects invested by the government through auditing according to law. Departments and units related to government-invested construction projects shall cooperate with audit institutions to carry out audits.
Development and reform, finance, economy, construction and other relevant administrative departments. The project investment arrangement of government-invested construction projects and the expected completion during the year shall be copied to the auditing organ at the same level. Audit institutions shall send a copy of the audit of government-invested construction projects to the administrative departments of development and reform, finance, economy and construction at the same level.
The construction unit and its competent department shall strengthen the internal audit of the construction projects invested by the government of this unit and this system. Article 5 Audit institutions shall report the audit results of government-invested construction projects to the people's government at the same level and the audit institutions at the next higher level every year, and announce the audit results to the public according to law.
The people's governments at or above the county level shall submit to the Standing Committee of the people's congress at the corresponding level the annual report of the audit institutions on the audit of government-invested construction projects. Article 6 The funds required for audit institutions to perform their duties of audit supervision of government-invested construction projects shall be arranged by the people's government at the corresponding level and included in the financial budget. Article 7 Audit institutions shall, jointly with relevant administrative departments such as development, reform and finance. , determine the focus of the annual audit of government-invested construction projects and prepare the annual audit project plan.
The key construction projects determined by the people's governments at or above the county level shall implement the compulsory audit system of audit institutions. Eighth government-invested construction projects shall be audited at different levels according to the scope of audit jurisdiction.
Audit institutions at higher levels may authorize audit institutions at lower levels to audit government-invested construction projects within their jurisdiction, or directly audit government-invested construction projects within the jurisdiction of lower audit institutions.
Audit institutions at lower levels shall audit according to the authorization of audit institutions at higher levels, and the audit results shall be reported to the authorized authorities for examination and approval. Article 9 Audit institutions shall audit and supervise the implementation of the general budget or budgetary estimate, the implementation of the annual budget and final accounts, the final accounts of project completion and the benefits and management of government-invested construction projects. Article 10 The audit of government-invested construction projects includes auditing and supervising the authenticity, legality or effectiveness of the following matters:
(a) the implementation of construction procedures;
(two) the implementation of the project legal person, capital, bidding, contract, supervision and other construction management systems;
(three) the preparation, approval, adjustment and implementation of the project budget;
(four) the source of project funds and the situation in place;
(five) construction and installation investment, equipment investment, deferred investment, other investment, transfer-out investment, investment to be written off, unfinished project investment and surplus funds;
(six) the procurement and management of equipment and materials needed for the project;
(seven) the preparation of the completed project overview, completed financial statements, delivered assets and details;
(eight) the source, distribution, payment and retention of capital construction income;
(nine) the completion of investment contract indicators and the distribution of surplus funds;
(10) The creditor's rights and debts of the project;
(eleven) the provision and payment of various taxes and fees of the project;
(twelve) the quality management of the project;
(thirteen) economic, social and environmental protection and other investment benefits;
(fourteen) other matters required by laws, regulations and rules. Eleventh of the financial capital investment or government investment projects related to the national economy and people's livelihood, the audit institutions can track the whole process of its preparation, construction implementation, completion and use. Article 12 Audit institutions shall have the following powers when auditing government-invested construction projects:
(a) require the audited entity to provide relevant documents, financial information and electronic data;
(two) to check the relevant documents, financial information, contracts, budgets, project settlement, final accounts, project supervision information and electronic data of the audited entity;
(three) to investigate and collect evidence from relevant units and individuals on issues related to audit matters;
(four) other rights stipulated by laws, regulations and rules.