1. Audit Report on Final Accounts of Project Completion
According to the provisions of Article 22 of the Audit Law and the audit arrangement of our bureau, our bureau sent an audit team to audit the final accounts of the county cultural square project from May 2/kloc-0 to July 3, and now the audit situation is reported as follows: 1.
The county cultural square is a moral and civilian project that benefits the present and the future. The project is located at the intersection of South Second Ring Road and Zhongdu Street in the county, with an actual area of 706,465,438+0.63 square meters. The county government attaches great importance to the project, and the Construction Bureau has set up a field headquarters to be responsible for the concrete implementation, internal and external coordination, technical guidance and quality supervision of the whole project. The project was planned and designed by Beijing Tsinghua Urban Planning and Design Institute, and Shandong Baihui Garden Technology Co., Ltd. won the bid through public bidding. The total investment of the plaza is 1, 257,665,438+0,000 yuan. Construction started on July 7th and was completed on July 65,438+0.
In the design process, the project fully integrated the rich cultural resources of our county, and planned and designed four parks, namely, Buddhist Culture Park, Confucian Culture Park, Canal Culture Park and Contemporary Culture Park, which became a window to display characteristic culture, a city business card to publicize cultural tourism and a youth education base. At the same time, it also provides a beautiful place for urban residents to play, entertain, keep fit and be happy.
The hardened pavement 17243.75 square meters, greening project area of 4920 1.52 square meters, pool area of 4 196.36 square meters, underground cable 1 1320 meters, and drainage pipeline of 201.
Two. Implementation of audit
In this audit, the audit team worked out a feasible audit implementation plan and adopted necessary audit procedures and appropriate methods in strict accordance with the provisions of the Audit Law and the Auditing Standards for National Construction Projects of Audit Institutions and on the basis of full pre-trial investigation. Make full use of computer audit and internet technology, and use audit manuscript processing system and audit construction system. According to the requirements of the county government, the audit team tracked the project on the spot, and appointed special personnel to wait at the scene, recorded the hidden projects on the spot and obtained first-hand information from the source. In view of the great changes in construction and many projects, taking the construction drawings as reference materials, the auditors and Party A and Party B calculate and determine the actual quantities of the whole project, and finally determine the project cost reasonably according to the material prices signed by both parties. According to statistics, this audit invested * * * 120 working days, held 3 symposiums, consulted 8 vouchers and 4 account books, and audited more than 40 projects in settlement book. Through the joint efforts of all audit team members, this audit task was successfully completed.
Three. Audit situation
1, total investment of the project
Upon audit, the total investment of this project is 1257 1 10,000 yuan, including square and pavement hardening1488,900 yuan, greening project19/9438 yuan, and water pool12/kloc-0. Water supply and drainage: 40 1.3 million yuan; Bricklaying before and after paving and winding: 688,000 yuan; Lotus sculpture: 933 1 10,000 yuan; Membrane structure: 252,700 yuan; Pipe jacking: 654.38+046.4 thousand yuan; Flagpole: 23,700 yuan; Colorful fountain: 654.38+069,900 yuan; Outdoor billboard: 465,500 yuan. Gongping Bridge139,600 yuan, transformer120,000 yuan, other sporadic projects173,900 yuan, and collection expenses of literary and art circles100,000 yuan.
2, the source of funds and engineering expenditure
As of the audit date, the source of funds was 4.7 million yuan, all of which were allocated by the government. The completed project expenditure is 4.7 million yuan, including 4.48 million yuan paid in advance to Shandong Baihui Garden Science and Technology Co., Ltd., 6.5438+0.2 million yuan paid to the transformer project of the branch power company, and 6.5438+0.2 million yuan paid to the literary and art circles.
3, project settlement cost audit
According to the settlement data and audit tracking records provided by Shandong Baihui Garden Technology Co., Ltd., the material prices and related documents determined by Party A and Party B, the audit results of the project settlement are as follows: the original settlement fee 16894603.45438+0 yuan, and the settlement fee after approval12351kloc-0/2.65 yuan, after trial calculation.
4. Funding gap
The total investment of this project is 1, 257, 1, 000 yuan. As of the audit date, 4.7 million yuan has been put in place, and the funding gap is 7.8738+0 million yuan.
Four. Audit evaluation
The audit pointed out that under the correct leadership of the county party committee and the county government, the county construction bureau and Shandong Baihui Garden Science and Technology Co., Ltd. set high standards and strict requirements in the project construction, overcame difficulties such as tight time, heavy tasks and insufficient funds, actively organized the construction, worked overtime and fought around the clock, so that the whole project construction was successfully completed. The newly-built city cultural square has strict layout, rich landscape and unique features, forming a large living room in our county with high cultural taste, complete functions and beautiful and pleasant environment. It will play a positive role in promoting the urban construction and even the economic development of our county. However, in the process of engineering construction, there is still a problem that the signing of engineering contracts is not standardized enough; Some concealed engineering visas are not timely enough; The mortality rate of seedling planting is too high; The problem that the investment scale of the project exceeds the estimated budget is expected to be improved and improved in the future project construction and management.
Verb (abbreviation of verb) audit suggestion
According to the engineering audit, the following suggestions are put forward for future work:
1. Seriously sign the price-related clauses in the construction contract. Both construction parties should attach great importance to the conclusion of the relevant price clauses in the contract and sign the contract in strict accordance with the provisions of the Conditions of Construction Contract for Construction Projects and the Terms of Construction Contract Agreement for Construction Projects. Careful wording, careful language, clear and specific rights and responsibilities of both parties, especially issues related to project settlement, should be clearly stipulated in the contract to prevent ambiguity and avoid disputes and difficulties in settlement audit.
2. Strengthen the daily management and maintenance of the cultural square, reduce the mortality rate of seedlings, replant seedlings in time, and make the cultural square really play its due beautification, purification and cultural benefits.
3, the financial sector should actively raise funds to make up for the funding gap. The Construction Bureau should actively do a good job in withholding relevant taxes, and at the same time withhold relevant urban construction fees.
2. Audit report on final accounts of project completion
According to the Regulations on Audit Supervision of Government Investment Projects in Shenzhen Special Economic Zone and the annual audit project plan, our bureau audited the final accounts of the drainage pipe network reconstruction project of Huaqiao New Village Phase II submitted by Yantian Sub-district Office of Yantian District People's Government of Shenzhen City (hereinafter referred to as Yantian Sub-district Office) from 20xx 10 to 0/22. The audit work has been supported and cooperated by the unit, and the audit implementation is progressing smoothly. During the audit, the project completion data and statements, account books, accounting vouchers, contracts, etc. provided by the unit were consulted. Yantian Sub-district Office is responsible for the authenticity and completeness of the accounting materials and other supporting materials provided by it, and the responsibility of Shenzhen Yantian District Audit Bureau is to independently audit and issue audit reports according to law. I. Basic information
The drainage pipe network reconstruction project of Huaqiao New Village Phase II was approved by Shen Yan Fa Gai [20xx] No.267, and the planned investment is 3 1 10,000 yuan. The source of funds is land fund, and the project construction unit is Yantian Sub-district Office. The project started on 20xx165438+1October 23, and passed the completion acceptance on 20xx 65438+1October 20, with the quality acceptance level being qualified.
Two. Audit results, follow-up audit and audit evaluation
(1) Audit results
The final account amount of the project submitted for review is 282,378.73 yuan. After the audit, the approved amount was 282,378.73 yuan, and there was no decrease in this final audit.
(2) Follow up the audit.
The follow-up audit of this project completed the settlement audit 1 time, and issued an audit report, with the submitted amount of 2,865,438+0,9765,438+0.57 yuan and the audited amount of 265,363.365,438+0 yuan, with a reduction rate of 5.89%.
(3) Audit evaluation
The audit results show that the construction unit can basically implement and manage the project according to the basic construction procedures in project management, and the engineering information is complete; In financial management and accounting, accounting information is relatively complete, and the disclosed accounting information truly reflects the source and application of construction funds; During the implementation of the investment plan, the planned investment of the project is 365,438+0,000 yuan, and the actual investment is 282 yuan, 400 yuan.
Three. Main problems found in the audit
Failing to submit the final accounts for examination and approval within the prescribed time limit.
The project was completed and accepted on 20xx65438+1October 20th, and the construction unit submitted the final statement of the project on 20xx65438+1October 8th. It is inconsistent with Article 28 of the Regulations on Audit and Supervision of Government Investment Projects in Shenzhen Special Economic Zone that "construction, construction and other units related to project construction shall submit final accounts to audit institutions within 90 days from the date of project completion and acceptance".
3. Audit report on final accounts of project completion
We accepted the entrustment to audit the final accounts of the third phase project of XXX Co., Ltd. (hereinafter referred to as the third phase project of XXX) from August 9 to August 2, 2007. With the cooperation of XXX company leaders and relevant departments, the audit work was completed as planned. I. Overview of the Project
The third phase of XXX project is an energy construction project that uses slime and inferior coal produced by XX Group as fuel to realize cogeneration. The construction of this project can not only meet the heating demand of XX city, but also reflect the current national energy and environmental protection policies. After the completion of the project, it will implement the sustainable development strategy for XXX company, enhance the enterprise's ability to resist risks and improve the economic benefits of the enterprise.
The third phase of XXX project broke ground in XXX month (boiler foundation construction) and was completed in XXXXX month. After single-machine trial operation and debugging, it lasted for ten months in XXXX month, and all projects met the conditions of joint trial operation.
Second, the construction project management
(1) Project establishment and approval.
1 and the third phase project were approved by the development and reform bureau of XX city (XXXX [xxxx] xx] xx) on xx, xxxx. The approved construction area is x, XXX㎡, with a total investment of XXX million yuan.
2. The third-phase installation project 1 XXXXX generator set was approved by the provincial development and reform commission (XXXX【XXXX】XXX] XXX) on XX, XXXXX, and the project in the feasibility study report of XX million tons/year clean coking project of Liaoning XXXXX Co., Ltd. was approved. The project was completed and put into operation on XX, XX, XXXXX, and the remaining 1 turbine generator sets and supporting projects were included in the third phase of the project.
3. The project proposal and feasibility study report for the construction of a XXX-ton /h high-pressure medium-temperature coal slime and inferior coal mixed-combustion boiler and its supporting projects in the third phase of the project have been submitted to the relevant departments of XX City for the record.
(2), feasibility study report and preliminary design
1. The XX Design and Research Institute of the Ministry of Coal Industry compiled and published the feasibility study report of XXXXX Phase III project in X month, and passed the examination and approval of XX Group Company in X month. The construction scale of the third phase project is XXX tons/hour high-pressure medium-temperature coal slime and inferior coal mixed combustion circulating fluidized bed boiler, and X XXMW steam turbine-generator sets. The estimated investment is XXX million yuan, the payback period is X.X years, and the internal rate of return is XX. XX%。 The construction period is x years.
2. The preliminary design of 2.XXXXX Phase III project was compiled and published by XX Design and Research Institute of Ministry of Coal in XX month: the design and construction scale is XXX tons /h, with X circulating fluidized bed boilers and X back-pressure turbogenerators, with a construction area of X, XXX㎡. The total investment of the preliminary design project is X, XXX million yuan. The construction period of the preliminary design is X months.
(3), engineering and bidding management
Over 90% of the XXXXX Phase III project, from material procurement to equipment orders, from civil construction to equipment installation, has been invited for bidding. The project construction has realized scientific, thrifty, effective and reasonable construction, and realized the whole process quality supervision. Completed the construction task on time and saved a lot of construction funds.
Two. Investment completion
1, completion of project investment
The total investment in the preliminary design of XXXX Phase III construction project is RMB X, XXX, and the final accounts have been submitted for approval. After the audit of final accounts, the total investment of the project is RMB X, XXX million. The savings fund is X, XXX million yuan.
2. Analysis of the difference between estimated investment and actual investment.
The analysis results in the above table show that the construction and installation project exceeds the estimated budget by XXX million yuan, saving equipment investment and other expenses by XXX million yuan. The loan interest saved XXX million yuan and the working capital saved XX million yuan. The total investment saves X, XXX million yuan.
The main reasons for the overestimation and risk calculation of Jian 'an project cost are over-specification, over-standard and design change. Reasons for saving equipment investment: mainly price changes. In addition, give full play to the advantages of old enterprises in fund management, tap the potential through adjustment, and save liquidity.
Three. Problems found in the audit
1. The preliminary design estimate is X, XXX million yuan, which is an increase of X, XXX million yuan compared with the X, XXX million yuan estimated in the feasibility study report, and exceeds the estimated investment by .xx.xx%.
2. The preliminary design construction area of X, XXX㎡ exceeds the approved construction area of XX by X, XXX㎡X, x times.
3. There are many problems, such as improving the standard, expanding the area, missing items in design, and low valuation. According to preliminary statistics, due to the above reasons, the project cost has increased by XXX million yuan. (See table below)
4, the audit found that this belongs to the original fixed assets transformation project 4 and unplanned project 1 ***XXX million yuan, which crowded out the investment in the third phase of the project. (See table below)
5. Other expenses and project costs should be reduced, and the construction project cost should be increased by XX million yuan. Among them, the boiler room foundation 10000 yuan and the heating network project cost 10000 yuan.
6. The loan interest that should be borne by the third-phase project is XX million yuan, which is transferred from the financial expenses and credited to the third-phase project investment.
Four. Audit suggestion
1, in the future, capital construction projects should adhere to the project approval procedures. The principle that the preliminary design of a construction project should be controlled within the total investment estimated in the feasibility study report.
2. We should strictly implement the approved design scale and standards, and draw lessons from the super-scale and super-standard construction to take a warning.
3, standardize the construction cost accounting, adjust the original fixed assets renovation project expenditure and engineering cost expenditure and other expenses.
4 funds are managed separately, and interest is shared according to the actual occupied funds. The loan interest that is less amortized into the construction cost should be adjusted.