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Audit and Oversight of infrastructure projects

Author: LiuWenYuan From: www.yourpaper.net Posted: 2009-05-20 16:18:55 Read:
[Abstract] Audit and Oversight of infrastructure projects, both to strengthen auditing and economic supervision a concrete manifestation, but also must focus on investment efficiency audit of a specific method. From infrastructure projects in advance, during and after the three separately proposed measures to strengthen the audit and supervision of infrastructure projects, the last few questions that should be noted in the audit of the infrastructure projects.
[Keywords] infrastructure projects audit and supervision

A project prior monitoring is to ensure the engineering investment returns premise

1, the design phase is an important stage

The Scientific design is the good projects to invest first hurdle, the rational design of Engineering Science positioning. The design phase is to generate and determine the important stages of the project cost, design and design quality will have a direct impact on the project cost. In short, the design is the level of the main factors that constitute the project cost. Therefore, only by strengthening the management of the design phase of the project cost, to avoid the human waste of the design phase, in order to effectively control the project cost. Specifically, to review the contents of the preliminary design and estimates, prepared on the basis applies whether the calculated cost of compliance, accurate. Optimize the review of the preliminary design feasibility, technical, economic, and procedures.
2, supervision and project bidding open, fair, just, to ensure that the entire process of legal, compliance and effective
At present, China's fixed assets investment system to implement the project bidding system, on the one hand, section capital efficiency, shorten the construction period, to ensure the quality of the project to improve the economic efficiency; while increasing transparency, reducing corruption and bribery. However, there are still some issues can not be ignored. In recent years, all over the country have claimed local engineering tender rate has reached 100%, but the status quo is the majority of the projects bidding there is a serious "failure".ͨͶ this can save resources, has become a waste of resources; and this can improve the quality, has turned into a "rubbish" projects. Therefore, the project bidding process supervision is critical to project oversight, absolutely can not be ignored.
3, the implementation of the review of project investment program
Including the preparation of the project proposal, feasibility study, preliminary design and other relevant documents, approval is carried out in accordance with the prescribed procedures; design, supervision, construction, materials (including equipment) supply the level of qualification of the construction unit, credit capacity, technical services, whether comply with the requirements of the construction project, are in good financial condition; preparatory work of land acquisition and demolition, construction site, "Stone a flat" ready.
4, review the raising of funds for construction and protection
Whether science including financing; funding sources legality, safety, cost of capital, whether the economy; upfront capital is in place.
5, review of project bidding procedures and tender documents
The program is legal, compliance; specification documentation reasonably tight and accurate; tenders divided on whether to give full consideration to the convergence of time and space.

Engineering things in control is the key to good project supervision

The implementation of organizational measures, the construction unit project
Supervision unit and construction unit management team in must implement control personnel, the implementation of the division of tasks and the division of functions and responsibilities to the people. Financial audit staffing own work plan to regularly audit of the cost of the project; engineering auditors audit the implementation of the project schedule. During the audit, financial audit and engineering audit personnel work closely with the full range of oversight of the construction process, to clarify the respective responsibilities, should always communicate with each other, to exchange views, to guarantee the implementation of the progress of the project as well as funds for construction of special use .
Implementation of the economic measures, the construction unit project
Each construction project, must be in the financing of the project funds in place, started construction in accordance with the approval of the project investment approval authority and processes under the premise of circulation completed. Financial officers planned use of funds must be prepared in good, clear investment goals and payment methods. The requirement to report the progress of the project with a detailed project amount statements in the project construction phase, and on a regular basis on the progress of the project construction period for acceptance. Construction units should be professionals to review the progress of the project, view the reported progress is true, the construction period is normal. By regular progress reports to see the image of the progress of the project as a whole; see by the image of progress and the overall duration of the project, put into use in the case of the total project funds, to review progress payments, the proportion of payment vouchers issued by the finance staff.
Tracking control in the construction process of the project, the target value of the investment can regularly compare actual expenditures and plans, timely detection of deviations promptly corrected by analyzing the causes of the deviation, timely control measures, so as to effectively prevent capital the loss of the funds are reasonable and effective to use, to ensure and improve the efficiency of the use of investor funds for construction.
3, the construction unit project implementation of technical measures
The design drawings are the basis of each project, the construction units under construction drawings, the start of the drawing review, construction units through supervision unit organizations drawings reviewing. This is a critical pre-construction program related to the construction drawings are effective and feasible; construction quality assurance; project cost is reasonable. Construction units must be taken seriously. Otherwise, the construction will be a series of design changes, on-site visa, and a corresponding increase in the project cost, large or small, the economic losses to bring the construction side.
Of course, in the process of construction, the design is more variable and site concealment visa is inevitable, work to minimize risk, reduce the costs were incurred by the following aspects: First, the representatives of the construction unit and the sense of responsibility of the supervising engineer in place , each segment and sub-project of the construction phase of the first-hand information, visit the construction site, so that in the case of the normal operation of the construction site visa authenticity and reliability. The second is when the the unreasonable design or due to the construction of the geological environment and changes in the structure, you must be a change in the original drawings of the design workers must visit the construction site, listen to the views of the parties, the technical and economic comparison of design changes , strictly control the number of design changes, the project cost is reduced to the minimum as much as possible. Supervision units or building units stringent audit contracting units prepared construction plans, technical and economic analysis of a major construction program to reduce unnecessary costs incurred in the construction of the project.
Implementation of the contract, the construction unit project measures
The construction and installation contract construction unit and construction unit of mutual rights and obligations of the agreement explicitly agreed for the completion of construction and installation works, it is a basic economic contract stipulated by the State. Chinese authorities issued the "construction and installation engineering contract Ordinance this to make specific provisions to provide a legal basis for the implementation of the construction contract system in the basic construction.
After the signing of the project contract, do construction records to ensure that the drawings of the various documents, especially marked the actual construction changes to the drawings complete archive, pay attention to the accumulation of material, to provide a basis for the correct handling of the claim may occur. Involved in contract modifications, additional work focus to consider the impact of its investment control, strict project cost Guan, a careful analysis of each of the terms of the contract, the engineering department, asset sector, financial sector, the trial
The accounts department Cengcengbaguan to minimize unnecessary losses and to minimize the cost of the project.

The three engineering postaudit
control the final project cost guarantee

Completion settlement stage, including the completion and acceptance of the situation, the completion of the final accounts and financial settlement, the accuracy of the focus on the audit of the accounts and balance sheet of the completion of final accounts stage, the authenticity of which is directly related to the results of the project cost and the completion of the project investment.
Review schedule, quality investment three control objectives
After the completion and acceptance of the project, the overall project has been fully completed, the construction unit put all our energy into the project completion settlement: the whole project completed and put into the whole process from planning to actual expenditures, cost accounting, preparation of the completion of final accounts comparative analysis of the project cost. From engineering construction duration, quality, investment at this stage, as the construction unit, the three control goals one by one review, project construction organization design is based, to review whether effective control construction costs; whether the quality of the project reach agreement in the tender or contract; project delivery whether the use of a true and complete, whether by the drawing, the presence or absence of unfinished projects or cut corners phenomenon.
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