(a) to audit and supervise the preliminary work, budget execution, project settlement and final accounts of government-invested construction projects, as well as the financial revenues and expenditures of construction, survey, design, construction, supervision, procurement and supply directly related to government-invested construction projects;
(two) audit or special audit investigation on the collection, management, use and performance of special construction funds and important matters related to government-invested construction projects;
(three) the implementation of follow-up audit of government investment construction projects with wide influence, large investment or related to the national economy and people's livelihood.
Audit institutions affiliated to audit institutions may, according to their work arrangements, specifically implement the audit of government-invested construction projects. Article 6 The administrative departments involved in government-invested construction projects shall, according to their respective functions and duties, assist and cooperate with audit institutions in auditing and supervising government-invested construction projects.
Development and reform, finance and other administrative departments related to construction projects shall send a copy to the auditing organ at the same level of the project investment arrangement and the expected completion within the year of government-invested construction projects.
The project unit and its competent department shall, in accordance with the relevant provisions of the Regulations on Internal Audit of People's Republic of China (PRC), strengthen the internal audit of the government-invested construction projects of this unit and this system. Article 7 Audit institutions shall, according to the annual audit project plan, adopt the method of scientific sampling or comprehensive audit to audit the project settlement confirmed by both parties to the contract, so as to promote the project unit to effectively perform its settlement management duties. Eighth government-invested construction projects shall be audited at different levels according to the scope of audit jurisdiction.
Audit institutions shall determine the scope of audit jurisdiction according to the financial affiliation of the audited object; If it cannot be determined according to the relationship between finance and financial subordination, the audit jurisdiction shall be determined according to the relationship between state-owned assets supervision and management.
Construction projects invested by two or more state-owned capital investors shall be audited and supervised by audit institutions with audit jurisdiction over major investors.
Disputes over audit jurisdiction between audit institutions shall be decided by the audit institution at the next higher level. Audit institutions at higher levels may organize audit institutions at lower levels to audit the audit matters within their audit jurisdiction; Audit institutions at higher levels may directly audit major audit matters within the audit jurisdiction of audit institutions at lower levels, but they shall prevent unnecessary repeated audits. Article 9 Audit institutions may employ persons with professional knowledge related to audit matters or social intermediary institutions with legal qualifications to participate in the audit of government-invested construction projects, and the required funds shall be included in the fiscal budget at the corresponding level. Social intermediary institutions shall be responsible for the authenticity, integrity and legality of the materials submitted to audit institutions. Audit institutions have the right to check the materials submitted by social intermediary institutions. Article 10 Audit institutions shall, according to the requirements of the people's government at the same level and the audit institutions at higher levels, make overall arrangements for annual audit projects and organize their implementation after approval, in accordance with the principles of centering on the center, serving the overall situation, highlighting key points, acting within one's capabilities and ensuring quality. Eleventh projects included in the annual audit project plan shall meet the following conditions:
(a) tracking audit projects should be approved by the project, part of the project content and the corresponding acceptance work have been completed, and the two parties to the contract have no dispute over the settlement of the completed project, and provide signed and approved materials;
(two) the final accounts audit project should have the conditions for project settlement audit (except for a few unfinished projects), and the project unit can provide the final accounts and supporting materials. Twelfth audit institutions shall, according to the annual audit project plan, be delivered to audit notice three days before the audit. The auditees shall cooperate with the audit institutions and provide necessary working conditions.
Under any of the following special circumstances, with the approval of the people's government at the corresponding level, the audit can be conducted directly through audit notice:
(1) Handling urgent matters;
(2) The audited entity is suspected of serious violation of laws and regulations;
(3) Other special circumstances.
Auditors shall carry out audit work in accordance with the laws and regulations related to the audit of government-invested construction projects and the national auditing standards.