(a) whether the examination and approval procedures for infrastructure and large-scale maintenance projects are complete and legal, and whether the investment is included in the annual investment plan of the state or unit;
(two) whether the investment sources of infrastructure and renovation projects are legal, and whether the funds were implemented in that year;
(three) whether the scale of infrastructure and design standards are consistent with the feasibility study report documents, and whether there are problems of super-scale and super-standard;
(four) whether the project bidding and contracting are in compliance with the regulations, whether the procedures are complete and legal, and whether the rights and responsibilities, quality, construction period, charging level, payment method, rewards and punishments, warranty and timeliness in the contract or agreement are in full compliance;
(five) whether the contract signed with the design unit is legal and compliant, and whether the fees are reasonable. Article 6 Audit institutions mainly audit the implementation of budget estimates for infrastructure and renovation projects:
(a) whether the cost of land acquisition and demolition is true and legal, and whether the management is in compliance with the relevant provisions; Whether the cost of roads, water supply and power supply is true and legal;
(two) whether the adjustment of the budget conforms to the preparation methods, quotas and standards stipulated by the state, and whether it has been approved; Whether the contents of the design change are in compliance with the regulations and whether the procedures are complete; Whether to expand the construction scale and improve the standards without authorization;
(three) whether the use of capital construction repair funds is in compliance, and whether there are problems such as transfer, occupation, misappropriation of construction funds and loss and waste;
(four) whether the project price settlement, current accounts and financial statements are true and legal, and whether there are problems such as cutting corners, overestimating the risk, and falsely reporting the project amount;
(five) whether the equipment and materials of the project are purchased according to the design requirements, and whether there are blind purchases and kickbacks; Whether the acceptance, storage, storage, use and maintenance of equipment and materials are effective. Article 7 Audit institutions shall audit the final accounts of infrastructure and renovation projects:
(a) whether the final statement and explanation of the project are true, comprehensive and legal;
(two) whether the engineering quantity is true, whether the packaging and price are reasonable, and whether the calculation of various expenses and the selection of execution documents and quota versions are accurate and compliant;
(three) whether the basis for the preparation of the final accounts is in accordance with the provisions, whether the information is complete, whether the procedures are complete, and whether the clean-up work is comprehensive and thorough;
(four) the final implementation of the construction project budget;
(5) Whether the property delivered for use is true and complete, whether it meets the delivery conditions, whether the handover procedures are complete and compliant, whether the cost accounting is correct, and whether there are problems such as crowding out costs, raising costs and transferring investment.
(6) Whether the basis for transferring out investment, investment to be written off and expenditure is sufficient, whether the procedures are complete, whether the contents are true, whether the accounting is in compliance, and whether there are problems with fictitious investment;
(7) Whether the calculation of unfinished quantities and required investment of the finishing project is correct and compliant;
(8) Whether the fund balance, including bank deposits, cash and other monetary funds, is true and accurate; Whether the actual stock of inventory materials is true, whether there are problems such as backlog, concealment, transfer and misappropriation; Whether the current accounts are true and legal, whether there are problems such as the transfer and misappropriation of construction funds and the untimely liquidation of creditor's rights and debts;
(nine) whether the source, distribution, payment and retention of capital construction income and its use are true and legal;
(ten) how the project investment contract index is completed, and whether the contract balance distribution is in compliance. Article 8 Audit institutions shall be equipped with necessary engineering, economic and other professionals to audit capital construction and renovation projects. They may also hire relevant professionals, consult relevant departments and personnel or entrust social audit organizations to audit, and the expenses incurred shall be paid out of capital construction funds according to regulations. Ninth audit institutions in the audit of infrastructure and renovation projects, have the right to request the audited units to actively cooperate, and provide the following documents, statements and materials within a time limit:
(1) Relevant documents, design documents and previous budget adjustment documents approved by the project;
(two) the preliminary completion acceptance report;
(3) Contracts or agreements and settlement data, contracts and lists of self-purchased equipment and main materials, materials for warehousing and warehousing, and materials for major design changes;
(four) since the date of project construction, project progress report and financial report, project completion report, and other information related to financial revenue and expenditure;
(five) the laws and regulations of the state on the management of infrastructure projects and the project budget quota promulgated by the local government and its supporting relevant charging documents.