【 Weak current College 】 project clearing audit findings and origin analysis

1. audit findings

(A) the construction unit and applying settlement issues. In audit we found that some enterprises use the construction units to construction project settlement of knowledge learn less and cannot be carried out on the building project settlement effective supervision, with many thousands of engineering, high liner fixed, making false budget and false statements, repeat the calculation of quantities, overestimated the cost of project.

(B) audit project settlement audit issues.

1. Contracting project contract signed no specification, it is difficult to determine project settlement price. The audit found that construction, construction engineering contracting parties of the contract is not the norm. In signing the contract without the contents of the tender documents and complete the information requested below, especially the construction size and in price, there are fewer fill or no fill, to engineering valuation fee-earning left to high reported after the completion of the project settlement prices dropping, originally laid very serious effects of losing the constraint, contract construction units lost in construction engineering offer effective supervision, easily accounts for the high price. At the same time, to bring project settlement cost audit more difficult and risk.

2. construction units not normal behavior, increase the difficulty of Auditors. The fundamental purpose of the audit is to help the construction unit saves capital cost, reduces infrastructure costs, increase returns on investment. But infrastructure clearing all the audit is not affected by the construction unit of welcome, because some construction unit of the infrastructure managers of the project implementation process and construction units have economic ties, gradually so these people thought there are concerned that the reduction will be greater for capital construction audit, explains their problems, the more even approved construction units, and reduced construction units back does not endorse the monstrous absurdity. In addition, the construction units "to reduce engineering costs, saving construction funds" that can dismember project, one should complete the individual engineering dismember into subkey packets to multiple construction unit construction, in addition to general contract unit service fee increase project costs, it also specifies the infrastructure materials, suppliers of materials, or even simply generation construction unit purchase building materials, etc. All of these construction units not normal behavior, have increased the difficulty of the project cost audit.

3, material costs is difficult to determine. This stage of the building materials market norms, price confusion. Material price the same, different, different; producing areas; different prices, prices of different channels. Market price disparities, we in the audit process felt material actual prices could not verify that the costs are difficult to measure. Even audit their original purchase invoices, as well as external building materials market confusion makes the authenticity difficile, rebates and discounts generally, amplitude, and more to increase their degree of difficulty.

4, there is no due diligence caused supervision units project settlement audit to depth. Limited to the current audit institutions technology and equipment level, the implementation of the project settlement audit difficult track audit, it certainly will not be able to take technology scanning and drilling core samples and other advanced detection methods, and thus the audit depends on project implementation process sampling inspection information only to provide project management departments of supervision log as the main reference basis. But project settlement audit found that the supervision unit supervisor log cannot objectively reflect the project implementation process of the truth, or fill out the non-canonical, or was invent a false record or filled after doing false records, or cannot find the qualification of personnel with supervision created log, and so on. All of these, the engineering supervision units do not provide for supervision and inspection, supervision and the phenomenon of the "become a mere formality". If we were ornamental project audit found that the room decoration is widespread more serious quality problems, walls, ceiling plastering layer, the entire brick color depth resulting ground flower, sew, and inequality. The reason, in addition to construction unit shoddy work, not strictly according to the technological requirements for construction materials, construction unit overlook on decoration of quality management, project management agency without due diligence is the main reason. This is to have a very big engineering quality problems, and the project settles hard to in-depth.

II. analysis of the causes

(A) the construction unit leaders and managers on the People's Republic of China bid law, contract law and other relevant People's Republic of China engineering construction laws and regulations do not know enough, learn, not fully in accordance with the relevant laws and regulations for bidding activities and normative acts, contracts or even influenced by personal interest-driven, resulting in the construction unit of bidding work Obscura, use legitimate forms of cover for illicit purposes. Its engineers or supervisors for "construction projects resilience detailed list counts the price specification GB50500-2003", 2003, the Ministry of transportation Road Engineering domestic People's Republic of China tender document model for painting and its accompanying the highway project quantities measurement rules and other engineering valuation of related knowledge, understanding, and traditional valuation concept confusion, not fully in accordance with the relevant provisions of the national norms dealing with related issues.

(2) many construction companies engineered cost establishment, in the preparation of the project accounts is easy to save time, often no plan completed engineering conduct field site survey, even on engineering drawings and related change materials are not familiar with the sloppy programming, leading to changed to cancel project in project settlement still occurs, overestimated the risk calculation. Some are intended to increase the cost to upgrade their labour's "the gold", which in turn result in cost increases.

(3) construction unit construction process on the technical data of failed to complete archive or not documenting, cause the construction units after the completion of the project cannot be established the complete project data files and as required to submit the project settlement information required, so that the auditing cycle lengthen, the increased risk.

(4) the construction units lack technical specialized personnel and technical expertise or professional engineering and technical personnel