【 Weak current College 】 project clearing audit FAQs and audit methodology (1)

Project settlement audit is to strengthen economic oversight of a concrete manifestation, is focused on doing a performance audit of a specific method. The so-called project balance audit, is the national calculation rules, in order to design file, change file and be based on accurate computation of visa works on the basis of the number, the reference to the national and local fixed station issued budget fixed, fixed costs, the Contracting unit has done an audit project settlement costs. Through the years on the practical project settlement audit project settlement found pervasive problems have overestimated the risk calculation, false statements, repeat clearing, settlement, the actual quantities greater than the quantity. Following on in the project settlement audit common problems, difficulties, and to audit the audit.
1 project settlement audit common problems.
1.1 project tender is not stringent, tend to be formal.
The main effect of tendering, in addition to merit-based selection of suitable construction units, but also through the market competition and rational pricing of engineering, which serve to control investment. However, some projects implemented in the tender documents do not close contradiction or ambiguity more restrictive terms of inaccurate, opening price or tentative content too much, the signing of the contract, without binding tender in fact mere formalities. Bidding is not tight, tender content not specification, enabling you to sign the contract on the condition, repricing, reinterpret some conventions of the tender documents, or even change the billing methods, or produce a lot of the tender is not included within the scope of the project, and result in increased settlement amount far exceeds the price.
1.2 contract signed management are not in place, the contract is not the norm.
The audit found that the subcontract engineering contracts common problems include: contract signing lag, some project management to keep up with the content of the contract; the coverage is not enough, the content of the contract and settlement project content inconsistencies, clearing works beyond subcontract engineering content; works contract is not normative, vulnerability, project settlement basis is difficult to determine.
When not in accordance with the settled 1.3 contract terms for settlement.
Clearing the contents of the contract and related provisions, is not in accordance with the contract's workload, job content, basis for the valuation criteria for clearing and settlement, audit often find, a project of installation engineering sub-contract provided using 2001 *** install valuation table in the settlement with the 2000 budget quota petroleum construction installation. And in the case of a contract by contract annex comprehensive rate table fee, when it counted the settlement contract comprehensive rate tables other than the costs, resulting in a settlement price ultra-high unreasonable phenomenon.
1.4 visa single, change the content of single false, ambiguous.
The main problem with Visa content false, malicious tampering, only increase unabated, content vague is not clear. Audit often found the workload exceeds the construction site of the visa the actual workload or General, in the investigation of a signature, signature confirmation to the on-site situation was unclear. If a pipeline installation subcontract engineering, Visa single slope 6523m3 in caodai, about 26 million Yuan, the audit found no drawings or related revenue basis, contact site acceptance and technicians have found is not responsible for the project, it is not clear, the onsite check false visas. Change the content or a visa, if an ambiguous ** * φ 159 × factory increase 7 pipeline installation 500m, no other related construction, is buried or overhead, their mode of transport, installation, corrosion, detection methods, and so are not specified, to leave one settlement.
1.5 violation of rules of calculation, recalculation, calculation of quantity.
Violation of the rules of calculation, recalculation, calculation of quantity. Contravention, confusion the sub-item project size limits, recalculation of quantities; the amount shall be deducted from the project without deduction, different specifications of sub-item project mixed calculation, according to the regulations should consolidate separate calculation of quantity; fixed already included in the content of work together, separately from the other thousands of engineering; budgets calculated quantities actually not construction, checkout without deduction, etc; when items are more complex or by implementing different construction units, respectively the intersection or cross-trades parts most likely to occur repeatedly clearing.
Work for scale 1.6 content and usage instructions are not familiar with, see the relevant quota free form, repeat the quote.
Violations of the fixed quota, high set, repeat set fixed, many thousands of engineering direct costs. Breach of the same type of fixed, sub-item project high set fixed, fixed work content included in the calculation of the quantities separately, two fixed price quote; and fixed similar structures, the respective price high to low, not high set fixed price; different specifications of sub-item project, calculation of quantity of mixed, resulting in high liner fixed; to improve the fixed price stressed material specifications and fixed different; fixed allows conversion of sub-item project, raise material consumption, resulting in a conversion scale irregularities; more is reinforced adjustments, increase of steel reinforced concrete, etc.
1.7 materials price accounting.
Materials price accounting issues: contract-for material not deducted in the settlement, or not all the deductions do not have the relevant agreement; settlement basis material price does not exceed the contract price of material maximum scope for the wood of the coefficient method, differential partial settlement for differential coefficient calculation and material base and the local authorities quarterly issued documents; material loss coefficients are not fixed or standard implementation, especially in the pumping for fixed in materials, intended to improve the material loss coefficients, etc.
2 project settlement audit.
2.1 audit of latency and increase the difficulty of Auditors.
Clearing most ex post audit auditing, audit professionals did not participate in the on-site audit trail, and clearing the audit was based on first-hand materials, due to the construction of single sex, complexity, long-term nature, the Auditors can only spend a lot of time, energy and material resources for the collection to check the authenticity of their work, and whether the comprehensive (easily missed on the construction side of favourable evidence) is difficult to determine; for subtle changes in engineering, engineering, and so cannot be seen from the outside surface of the project, it can only be inferred from its own experienceRational.
2.2 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 construction costs, enhance investment returns. But engineering clearing all the audit is not affected by the construction unit of welcome, because some construction unit managers in engineering, project and construction units grew worried about economic independence, or influence its reputation, 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.