Recently, during the economic responsibility audit of school leaders, the Municipal Audit Bureau learned that the construction of the new campus is the first municipal-level government-invested non-profit centralized construction project in Huai'an City. It is contracted using th

Recently, during the economic responsibility audit of school leaders, the Municipal Audit Bureau learned that the construction of the new campus is Huai'an City 's first municipal-level government-invested non-profit engineering concentrated construction project, using the EPC method to award funds. The source is special debt, and during the audit process, attention will be paid to normative issues in project construction.

First, the project management situation of EPC new business format. Compare the bidding documents and contracts, and pay attention to whether the introduction procedures of the main investment parties and general contracting parties are in compliance; whether the terms of the agreement are reasonable, whether there are any acts of false public benefit for personal gain, or infringement of national interests through covert means; how the implementation of the agreement is, and whether both parties follow the agreement. The terms and conditions shall be strictly enforced.

The second is the centralized construction of non-profit projects, paying attention to the signing and implementation of the contract between the project user unit and the specific implementation unit of the centralized construction, paying special attention to the contract terms of both parties and the pertinence and operability of the project management (implementation) plan of the implementation unit, and whether The details clearly stipulate the rights, obligations and responsibilities of both parties.

The third is the management and use of project-specific debt. Check the declaration (raising), placement and use of project special bonds. Focus on whether due to insufficient early preparations, the implementation of special debt declarations is slow, and funds are not received in time as planned, which affects the progress of the project; whether there is slow progress in fund expenditure, resulting in idle funds; whether there is failure to pay project fees as agreed in the contract, and whether there is Early payment, late payment, and overpayment phenomena; whether special debts are earmarked for special purposes, and whether accounts for accounting for construction costs are set up in accordance with regulations.

The fourth is the implementation of project construction. Compare the project assessment objectives and planned investment, check the project approval and construction, start of construction and payment of project progress payment, etc., verify the image progress and completed investment as of the audit date.

(Source: Huaian Municipal People’s Government website) [For submissions and regional cooperation, please email Information Newspaper 3469887933#qq.com to reply within 24 hours. ]