Engineering Financial Audit

Preparation and audit of final accounts for project financial completion

Collect and be familiar with the project related data, put forward opinions and suggestions on the incomplete data; conduct site survey; calculate the quantities and related costs, form the first draft; consult the opinions of the client, adjust and form the outcome document; cooperate with the client to complete the settlement audit.

Follow up audit of capital construction procedure

Collect relevant data of the project, sort out the list of data, and prepare the follow-up audit work plan; review the compliance of the data preparation unit in the decision-making stage, preparation stage, implementation stage, acceptance and handover stage of the project, and focus on whether the unit selection is legal, whether the qualification conditions are met, and whether the personnel have relevant capabilities; review the compliance of the decision-making process and relevant data, Focus on the project proposal, feasibility study report, environmental impact assessment report, budget approval, construction land approval, etc.; review the compliance of the procedures and relevant data in the construction preparation stage, focus on the preliminary design and budget, construction planning, environmental protection and fire protection approval, project design and review, bidding, safety / Quality Supervision, construction permit procedures, etc.; review the construction The establishment and implementation of the internal control system of the unit, focusing on the financial management system, engineering management system, contract management system, material management system, etc.; reviewing the compliance of the procedures and relevant materials in the project construction stage, focusing on the design change management, visa, construction scheme approval, construction progress / quality / safety / environmental protection, professional provisional evaluation and equipment / material provisional evaluation Procedures for use, use of funds, etc.; review the compliance of procedures and relevant materials at the project acceptance and handover stage, focusing on the completion acceptance documents, quality supervision reports, handover certificates, special acceptance of public security fire protection / environmental protection, etc.; review whether the project construction procedures strictly follow the capital construction procedures stipulated by the state.

Follow up audit of project construction funds

Collect project related data, sort out the list of data, and prepare the project tracking audit work plan; review the financing of construction funds, focusing on whether the sources of funds are legal, whether they are implemented according to the investment plan, and whether they are in place in time; review the management of construction funds, focusing on whether the internal supervision system of funds, the storage management of funds are compliant, whether they are special funds, and whether they are funds Plan for the use of funds, etc.; review the payment of construction funds, focusing on whether the expenses are true, whether the payment procedures are complete, whether they are within the specified expenditure scope, and whether they conform to the principle of "must and save"; review the financial treatment of construction funds, focusing on whether the expense bills conform to the specifications, and whether the accounting is correct, etc.; check the state, province and city. The implementation of preferential policies focuses on whether the construction unit applies the preferential policies to the project, whether it transfers the preferential policies in various forms and increases the construction cost.

Follow up audit of land acquisition and demolition

Collect the relevant data of the project, sort out the list of data, and prepare the follow-up audit work plan; review the legality of the land acquisition procedure of the project, and focus on the completeness of the land acquisition approval procedure and the land occupation approval procedure; review the legality of the land acquisition compensation scheme, and focus on the approval of the acquisition compensation scheme, the authenticity of the physical investigation registration data, the compensation content and Whether the standard is in accordance with the current regulations, etc.; whether the announcement procedure is implemented; whether the implementation of land acquisition is reviewed, focusing on whether the scope of acquisition is true, whether the compensation expenses are in place in time, and whether the working expenses are in line with the regulations, etc.; whether the land use is consistent with the official reply, whether the temporary land reclamation is in place; and whether the society is concerned Stable risk assessment and compensation effect of land acquisition and demolition.

Follow up audit of project bidding

Collect project related data, sort out the list of data, and prepare the follow-up audit work plan; review whether the bidding project meets the necessary conditions stipulated by laws, regulations and systems; review whether the bidding method and scope meet the relevant provisions of laws, regulations and enterprise management system, and whether there is any false bidding behavior or evasive bidding behavior; if the entrusted bidding is adopted, check the entrusted list Whether the site selection procedure is compliant, whether the cost is reasonable, and whether the entrustment contract is signed; review the compliance, integrity and applicability of the bidding documents, focus on whether the bidding price limit, bid evaluation methods and procedures, special terms of the contract are in line with the provisions of national laws and regulations, and whether they are in line with the actual situation of the project; review the bidding announcement, the release channel of the bidding documents, and the time limit Quality; review the bid documents, bid evaluation materials and summary materials, check whether the composition of the bid evaluation committee meets the requirements, whether the bid evaluation process and results meet the requirements of the bidding documents; review the contract documents and negotiation minutes, and focus on whether the substantive terms are consistent with the bidding documents, and whether the contract approval and signing procedures are compliant, etc.

Project quality safety and schedule management follow-up audit

Collect the relevant data on the performance of the construction participants, sort out the data list, and prepare the follow-up audit work plan; review whether the qualifications and personnel of the survey, design, supervision, construction and other units meet the requirements of the contract, whether the on-site performance personnel are consistent with the contract, and whether there is subcontracting or illegal subcontracting; check whether the construction participants have established quality, progress, and safety management systems; check Check the project quality management of all participating units, focus on whether the quality of survey and design results meet the requirements of design depth, strictly implement the relevant provisions of quality supervision (such as side station, spot check, concealed acceptance, etc.), whether the construction is in strict accordance with the design documents and specifications, and whether all units perform their duties in the acceptance process; check the project safety management of all participating units, Focus on the establishment of safety management organization, the setting of safety management posts, the establishment and implementation of safety production responsibility system; spot check the safety management of the project site, check whether the project leader, safety management personnel and special operation personnel are on duty with certificates, whether they have carried out pre safety education and regulation training; check whether the project has quality and safety accidents, and whether they have Dispose according to the laws and regulations; check whether the project schedule meets the construction requirements, whether the provisions of the contract and scheme are consistent with the project schedule, whether the follow-up inspection, implementation of the schedule, whether there are corrective measures and implementation; check whether the type, specification, model, etc. of materials / equipment / tools entering the site are consistent with the contract requirements, whether they are inspected according to the provisions Acceptance: check whether the procurement methods of materials and equipment supplied by Party A are in compliance with the requirements, whether the warehousing management system is strictly implemented, and whether the requisition is consistent with the plan, etc.

Follow up audit of project ecological environment protection

Collect the data related to the ecological environment protection of the project, sort out the data list, and prepare the follow-up audit work plan; check whether the environmental impact report, environmental impact report or the environmental impact registration form are prepared according to the degree of possible impact on the environment; check whether the preparation and approval of the environmental impact assessment documents conform to the specified procedures; check whether the preliminary design documents include Including the construction content of ecological environment protection measures, and whether the construction drawing design meets the requirements of relevant specifications of ecological environment protection. Check whether the water and soil conservation plan of the project is prepared and submitted for approval according to the requirements in the specified stage, and whether the approval is in compliance; check whether the design documents of the project implement the relevant requirements of the water and soil conservation plan; check whether the environmental protection engineering measures are completed at the same time with the main works, whether the actual completed contents and quantities meet the design requirements, and whether the use of temporary engineering land is in compliance and restored as required And remediation, whether the completion of environmental protection measures meets the requirements of environmental protection and the measures for pollutant collection and disposal are implemented; whether the water and soil conservation measures are completed at the same time with the project body, whether they meet the design requirements, whether the monitoring method is compliant, and whether the relevant records are true and complete; whether the environmental protection acceptance report and water and soil conservation acceptance report prepared by the participating units meet the requirements Relevant requirements of relevant national laws and regulations and whether the contents of the report are true; check whether the environmental protection department has accepted the environmental protection facilities and water and soil conservation facilities, whether the acceptance conclusions are qualified, whether the relevant rectification opinions have been implemented, whether there are problems in production and use due to non acceptance or unqualified acceptance; check whether the way of opening the acceptance information to the public is easy for the public to know Whether the capacity and time meet the requirements; check whether the settlement of environmental protection facilities and water and soil conservation facilities is handled, and check whether the settlement price is reasonable.

Follow up audit of project budget implementation

Collect relevant data of the project, sort out the list of data, and prepare the follow-up audit work plan; review whether the investment scale and design standard of the preliminary design meet the requirements of the project approval document and feasibility study report; check whether the basis of budget preparation is legal and compliant, whether the preparation depth meets the requirements, whether the technical and economic indicators are reasonable, and whether the budget adjustment has fulfilled the necessary procedures; Check the annual budget implementation of the project, whether the construction funds are matched according to the project construction progress, and whether there is any problem of fund occupation or idle; check whether the progress payment is strictly in accordance with the contract, and focus on whether the actual workload / work quantity has been reviewed and verified, and whether there is any overpayment; check whether the design change, visa, material / equipment quality and price recognition are in accordance with the approval process Check whether the claim is executed according to the contract, whether the basis is sufficient and whether the amount is reasonable;Check the settlement of project price, focus on whether the quantities and prices of the project are correct, and whether the completion data are true and complete; check the authenticity and legality of the construction and installation investment, equipment investment and other expenses of the project construction; check whether the preparation of the final financial statements and instructions of the completed project conforms to the current financial management requirements of capital construction, with clear assets and responsibilities and clear ownership; evaluate the capital Rationality of assets or liabilities, authenticity of balance, correct cross check relationship between statements, proper classification and disclosure of account balance meet the specification requirements; review whether the investment to be amortized and other investment expenditures are legal, analyze the reasons for budget overrun or savings, rationality and compliance of the valuation of completion project and reserved investment amount; review whether the physical assets meet the conditions for delivery and use, and handover Whether the procedures are complete and whether the assets to be used are true and complete.

Audit of project completion settlement

Check the integrity and compliance of the data; review the implementation of the capital construction procedure; check whether the audited unit has constructed according to the capital construction procedure; check the compliance and legitimacy of the project approval document, estimate reply, budget estimate reply, construction drawing budget and bidding control price; check the compliance and legitimacy of the bidding procedure; check the signing of the project contract; check the project Quality acceptance. (3) review the project cost management, check whether the engineering design changes and visas conform to the change procedures agreed in the contract, and whether the change amount conforms to the relevant provisions of the government investment project management; check whether the actual site is consistent with the construction drawings and as built drawings, and check whether the materials used in the project conform to the quality standards agreed in the bidding documents, design drawings and construction contracts, and use them The materials are out of standard; the review of construction contract sections and the preparation of completion settlement submitted for review includes the review of concealed works, project changes, site visas and acceptance records; site survey; the review of the consistency of the scope and content of settlement projects with the scope and content agreed in the contract; the review of whether the settlement basis meets the requirements of the contract, bidding documents and relevant specifications; the review of the project Whether the process measurement method conforms to the relevant calculation rules; whether the project pricing method is consistent with the settlement basis, whether it conforms to the relevant specifications, etc.; and the performance analysis of the audit results.

Audit of final accounts for project completion

Check the completeness and compliance of data; check the authenticity, accuracy, completeness and timeliness of project budget (budget) and completion decision (settlement); check the compliance of project capital construction procedures and the implementation of capital construction management system; check the compliance of project bidding procedures, bidding methods, bidding documents, contracts, etc.; check the use and management of project funds, As well as the raising and putting in place of supporting funds; review the rationality and accuracy of various payments for project construction; review the rationality of construction and installation project investment, unamortized investment, equipment investment and other investment expenditures and the accuracy of unamortized cost allocation; review whether the formed assets are fully reflected and valuated accurately; review the basis and combination of capital construction expenditure to be written off and transferred out investment Rationality; review the completion works and reserved expenses; review the implementation of major problems rectification raised by previous inspections and audits in the construction process of the project; review the implementation of project budget (budget) and major design changes and claims in the implementation process of the project.

Preparation of project fund use plan

According to the project investment, construction schedule, contract planning or contract, prepare the fund use plan; provide reference for the fund organization and arrangement.

Follow up audit of investment control in the whole process of construction project

Review the bill of quantities and bidding control price (or base price) of construction bidding; review the price of materials and equipment in the construction project; review the cost of design change, project change, construction visa, contract claim, etc.; review the completion settlement report; communicate and negotiate with the construction unit for the problems found.

Project finance and tax cost planning