Article 1  In order to strengthen the Cihu Hi-Tech Zone government investment construction project internal audit supervision, further standardize the investment behavior, improve the efficiency of the investment, supervise the park project construction departments to implement the responsibility, according to the "Maanshan City, the Government Investment Construction Project Audit and Supervision Measures" (Ma government [2022] No. 4) relevant According to the "Maanshan City Government Investment Construction Project Audit and Supervision Measures" (Ma government [2022] No. 4), the relevant regulations, combined with the actual situation of our region, the development of relevant implementation rules.

The second  The following government investment in fixed asset construction projects (including new construction, alteration, expansion, technological transformation and other projects, as well as information technology construction and other new infrastructure construction projects) of the audit supervision of the work of the implementation of the rules:

(a) Cihu Hi-tech Zone Management Committee (hereinafter referred to as "Management Committee") budget funds, government special construction funds (funds), government debt funds and other financial funds accounted for the estimated total investment ratio of 50% or more of the construction projects, or less than 50% but the Committee has control over the construction projects (including the new Ci Group on behalf of the construction).

(b) laws, regulations, rules and other government investment construction projects stipulated by the people's governments at or above the district or county level.

Laws, regulations, rules and other government investment in fixed-asset construction projects audit supervision work otherwise provided, from its provisions.

Article 3  The government investment funds referred to in these measures mainly include:

(a) general public budget arrangements for capital investment funds and other special construction funds;

(ii) construction funds arranged by governmental fund budgets;

(iii) construction funds obtained by the government through debt raised in accordance with the law;

(iv) construction funds arranged by revenues from the state-owned capital operation budget;

(v) construction funds arranged by the state-owned capital operation budget;

(e) administrative institutions approved for the project construction of asset replacement income, departmental budget (surplus) funds, non-tax funds and other financial funds.

Article 4  Specific audit subject of government investment and construction projects.

(a) 1, the management committee to invest in the construction of larger-scale projects (contract price of 5 million yuan and above) project price settlement audit by the Finance and Economics Bureau (Audit Bureau) according to the plan to organize the implementation of the general project (contract price of less than 5 million yuan) by the implementation of the project implementation unit organization and implementation.

   2, all the project completion of the financial accounts audit, by the project unit reported to the Finance and Economics Bureau (Audit Bureau) organization and implementation.

(2) the main body of the audit of the completed project, in accordance with the law, the price settlement audit, and the project is directly related to the design, survey, construction, supervision, supply and other services such as the implementation of the project and the audit of funds. The financial capital investment in large or related to the people's livelihood of the government investment in construction projects, project construction and implementation of the project implementation unit can be the construction of the project preliminary work, construction and implementation, completion of the use of the whole process of tracking and auditing. The tracking audit of the contract price of 5 million yuan and above, by the project implementation department of the Financial Services Bureau (Audit Bureau) to determine.

(C) Finance and Finance Bureau (Audit Bureau) within the scope of the Management Committee of the government investment in construction projects and other government investment in the payment of funds and other major public works projects related to the national interest and public interest in the management of funds and construction and operation of the situation, to carry out audit supervision.

Article 5  The Finance and Economics Bureau (Audit Bureau) according to the needs of the project implementation units can be organized to implement the audit of general projects (contract price of less than 5 million yuan), the management and use of special construction funds, the implementation of government investment policies, project bidding and construction cost supervision, Government designated or other important matters of public interest and other important matters related to the management of government investment and construction projects for special audits, review reviews or extended audit investigation.

Article VI  Constructed by the Finance Bureau (Audit Bureau) led the project implementation unit, the project implementation unit, the social audit of the park involved in the internal audit supervision system of government investment and construction projects.

To fulfill the duties of internal audit supervision of government investment and construction projects necessary funds, including the organization of social intermediaries, hiring professionals and the purchase of necessary special equipment and other audit costs, can be charged to the project costs.

The Finance and Economics Bureau (Audit Bureau), the project implementation unit should be commissioned under the contract to strengthen the entrusted social auditing institutions to supervise the quality of audit operations. Verification of social intermediaries issued by the relevant audit (audit) report, social intermediaries found to exist in violation of laws, regulations or standards of practice, etc., should be transferred to the relevant competent authorities to pursue responsibility.

Article 7  Establishment of the park internal audit supervision and construction project industry supervision mechanism, the implementation of regulatory information sharing. The Bureau of Finance and Economics (Audit Bureau) shall disclose the problems found by the audit in a timely manner, and the project construction management departments, economic development departments and other departments shall fully utilize the results of the audit.

The main body of the audit should be the government investment construction projects found in the process of internal audit of important issues in a timely manner to the management committee report, according to the management of the matter were copied to the park Finance and Finance Bureau (Audit Bureau), the Economic Development Bureau, the Planning and Construction Bureau, the Discipline Inspection and Supervision of the Working Committee and other departments. Finance Bureau (Audit Bureau) should be the park's government investment construction projects internal audit found important issues timely written report to the Municipal Audit Bureau.

Project implementation units should be in accordance with the "Interim Measures for the Supervision and Management of Completion Settlement Achievement Documents of Government Investment Construction Projects in Maanshan City" (Ma Residential Construction 〔2023〕 No. 38), the completion settlement achievement documents are submitted to the Municipal Bureau of Construction and Urban Renewal for the record.

Article 8  The project implementation unit organized by the government investment construction project audit results (project price settlement entrusted to social intermediaries audit, should be issued by social intermediaries audit report), before the audit results formally issued, reported to the Financial Services and the Treasury Bureau (Audit Bureau) for the record registration. Financial Services Bureau (Audit Bureau), according to the situation, take a certain percentage of quality review and confirmation, the project implementation unit can be organized to issue a formal report.

Article IX  Construction project implementation unit should be based on the project price settlement audit report and the Finance and Economics Bureau (Audit Bureau) issued funds to pay for the audit, to the management committee of the joint meeting of the party and government report.

Construction project implementation units, social intermediaries are responsible for the authenticity and legality of their respective audit (audit) results.

Article 10  Financial Services Bureau (Audit Bureau) should be its organization and implementation of the contract price of 5 million yuan and above the project price settlement audit report, targeted focus on sampling, annual sampling of some of the key projects entrusted to the third-party social intermediaries to conduct a substantive review.

Finance and Finance Bureau (Audit Bureau) of the construction project of the concept (budget) preparation, bidding, contract signing and fulfillment, hidden works handover, engineering changes and other important matters can be reviewed internally when necessary.

Article 11  The main body of the project audit should scientifically guide and supervise social intermediaries to participate in the audit of government investment and construction projects, to take a fair and competitive manner, the selection of co-auditing organizations to participate in assisting the audit of government investment and construction projects in our region. The cost of procurement of audit services shall not exceed the cost standards determined by the municipal audit authorities through procurement.

Article XII  The project implementation units, co-auditing agencies to carry out the audit of the project price settlement should focus on the following and reflected in the report:

(a) bidding and tendering policy implementation and (i) implementation of bidding and tendering policies and fulfillment of contract price settlement terms;

(ii) management of project changes and visas;

(iii) settlement of the price, and whether or not there is overestimation and overcalculation;

(iv) other matters to be audited.

Article XIII  The Finance and Economics Bureau (Audit Bureau), the co-audit agency in the audit of the financial accounts of the completion of the project should be the following matters of authenticity, legitimacy and effectiveness of the audit:

(a) construction

(ii) the implementation of construction management systems such as project management, bidding and tendering, contract management and project supervision;

(iii) the implementation of policies on land requisitioning, demolition and relocation, and the disbursement of funds;

(iv) the raising and use of construction funds, construction costs and other financial income and expenditure;

(v) the management of project changes and visas, the settlement of project prices and payments, and the control of project costs;

(vi) procurement, storage and use of equipment and materials;

(vii) preparation of the completed financial statement of accounts, delivery and use of assets;

(viii) laws, Laws and regulations provide for other matters requiring audit.

Article 14  The project implementation unit in the organization of the government investment construction project engineering and construction of the whole process of tracking and auditing should focus on the following:

(a) the implementation of the construction process;

(i) construction procedures.

(ii) the implementation of the relevant management system of the project legal person, bidding and tendering, contract management and project supervision;

(iii) the authenticity and legality of the engineering changes, visas and the fulfillment of the approval procedures;

(iv) procurement, storage and use of equipment and materials;

(v) payment of construction funds;

(vi) other matters to be audited .

Article 15  Each audit subject of the park's government investment and construction projects and government investment and construction projects related to the implementation of the audit or audit investigation of important matters, with the following authority:

(a) require the audited unit to provide relevant documents, information, financial information, and other information.

(a) to require the audited unit to provide relevant documents, financial information and electronic data and other information;

(b) to check the audited unit's relevant documents, financial information, contracts, estimates (budgets), project settlements, final accounts of the completion of the project, project supervision information and electronic data and other information;

(c) on the audit of matters related to the relevant units and individuals to investigate and obtain evidence;

(d) laws, rules and regulations provide for other powers.

Construction, survey, design, construction, supervision, procurement, consulting and other units directly related to the government investment construction projects, shall provide relevant information in accordance with the requirements of the information provided in a timely manner, truthfulness and completeness of the information is responsible for.

Article 16  Audit results and the rectification of the situation should be used as an important reference for the assessment, appointment, dismissal, rewards and punishments of leading cadres and the formulation of policies, improve the system; refused to rectify or rectification of falsehoods, shall be held accountable.

Finance and Finance Bureau (Audit Bureau) to conscientiously fulfill the responsibility of supervision and inspection, internal audit rectification work to implement the list, tracking and guidance, one by one, the closed-loop promotion of rectification mode. Internal audit rectification work must adhere to the strict and practical, and strengthen the key areas, key areas, key units, key personnel in-depth supervision and rectification. The main measures of internal audit rectification measures include:

(a) internal audit rectification reporting mechanism. Internal audit department at the end of the project audit report to the main person in charge of the management committee, and urge the audited department for rectification, the audited department from the receipt of the audit report within 60 days of the report from the supervisory leader to review the rectification situation and various types of rectification of the supporting materials (stamped with the departmental seal), to the Financial Services and the Treasury Bureau (Audit Bureau).

(ii) internal audit rectification mechanism. By the Finance and Finance Bureau (Audit Bureau) to lead, discipline inspection and supervision, organization and personnel and other relevant functions of the Office of the participation of the joint supervision and rectification, according to the views of the Party Working Committee, to carry out the responsibility of supervising the implementation of rectification of the audited department. The internal audit of the comments submitted to assist in the implementation of the audit and rectification work, the relevant functional departments to actively support and cooperate, and within a clear period of time to write to the internal audit department.

(c) Audit rectification accountability mechanism. The internal audit department should analyze the reasons and assign responsibilities for the failure to rectify the problems on time after the audit. The main person in charge of the audited department is the first person responsible for the implementation of the audit and rectification work, and is responsible for the rectification work. For the audit of the problems found without justifiable reasons do not rectify on time, not in accordance with the provisions of the audit with the rectification, as well as the audit rectification of inaction, the internal audit department submitted to the district disciplinary inspection and supervision, organization and personnel interviews with the main person in charge of the audited department. For the audited unit to take deceptive means to report the rectification has been rectified but not actually rectified, report the rectification situation has been rectified but after the fact to restore the status quo ante, for the referral of the issue is not investigated or dealt with, etc., affecting the effectiveness of the audit rectification, by the District Discipline Inspection, Supervision, Organization and Personnel in accordance with the relevant laws, regulations and procedures, in a timely manner, the accountability of the person in charge. The refusal, delay in rectification and cause significant impact and loss of the audited department, to be notified.

Article XVII  The audited object and its relevant personnel in the park government investment and construction projects in violation of laws and regulations, belonging to the management committee to deal with, punishment within the purview of the Management Committee, by the Management Committee in accordance with the laws, rules and regulations of the provisions of the treatment, punishment, and the responsible person to give the relevant Administrative sanctions. Constitutes a crime, transferred to the judicial organs to investigate criminal responsibility.

Article 18  The audited object in violation of the provisions of these measures, not in accordance with the requirements of the declaration of the audit and to provide relevant information, or to provide information is not true, incomplete, by the Commission ordered to make corrections, and can be notified and criticized; refused to make corrections, shall be investigated for legal responsibility.

Article 19  Financial Services Bureau (Audit Bureau) to review the general project (contract price of less than 5 million yuan) project price settlement audit, found that the project price of overcounting, the project should be ordered to implement the unit of the settlement of the project has been overpaid for the price of the project, should be ordered to implement the project! Units to recover the deadline or be collected in accordance with the law; undercounting of the project price, the construction unit should be ordered to make corrections within a certain period of time. Substantial review of key projects (contract price of 5 million yuan and above) project price settlement audit report, found that the co-audit organization has quality problems, should be dealt with in accordance with contractual agreements and relevant provisions.

Article 20  Implementing rules by the Financial Services (Audit Bureau) is responsible for the interpretation.

Article 21  Implementing rules from the date of issuance, the new Ciqi Group reference implementation. The original "Cihu Hi-tech Zone Government Investment Construction Project Audit Supervision Measures" (Ma Ci tube [2017] No. 27) is simultaneously repealed.