Audit of cost of land-level development projects
Organization of land-level development is the cost of a land-level development project that transforms “live land” into “certified land”
Includes pre-project costs; land acquisition, demolition costs; public municipal infrastructure and ancillary costs (vii)
Equalities; other costs of construction; administrative costs; financial costs; taxable expenses; unforeseen costs
Wait。
In accordance with the beijing interim scheme for land reserve and first level development (kyoto kuanhui 540)
It provides for the following audit procedures:
(i) processing of land-level development projects nuclear
Environmental assessment, transport evaluation, geological survey, municipal planning
Planning advice, approval procedures for municipal development and reform committees, signing of land expropriation compensation agreements by collective landowners
Audit of documents such as land acquisition approval documents processed by the city land office, land planning permits for construction, etc
Pursuant to the relevant provisions。
(ii) establishment and implementation of internal control systems
Internal control is established, primarily to review whether land-level development subjects are designed, implemented and implemented as required by the regulations
Maintenance cost breakdown prepared related internal controls; and reasonable selection and application of appropriate accounting policies
Accounting estimates。
Implementation of internal controls and review of signature approval of those responsible for relevant aspects of the land level development process
The disbursement of funds is completed in a timely manner and is recorded and signed by the authorized person at the time the funds are disbursed。
(iii) audit of expropriation, demolition process
In order to better complete the audit of the land-level development costs project, we conducted a process of land acquisition and demolition. All
Process tracking; evaluation of house demolitions; demolition services and works; preservation of ancient trees and restoration of antiquities
(c) processes such as the payment of compensatory funds. Ensure that the procedures are complete and that the payment of compensation for demolition is legal
Reasonable, compliant。
(iv) audit of public municipal infrastructure and supporting construction processes
(a) a detailed control plan at different stages, or a detailed construction plan, or a preliminary design drawing
Or construction drawings, with reference to the estimate for the corresponding project。
Review of whether the construction unit of the project has completed “seven-to-one” in terms of the cost of flatting the site and making it level ii
The development unit provides temporary construction for water, drainage, electricity, circuits, communications, heating, gas or coal
Gas。
Completion of the construction of public facilities, including transport intelligence systems in the region, and public signs
Iconary systems, construction of municipal management accommodation, motor vehicle parking garages, construction of non-motorized parking facilities
Cost; other associated facilities that need to be planned to incorporate the cost of land-level development。
(v) cost and tax expenditure audits
Review of whether the cost items included in the project review are consistent with the cost of land-level development
(b) the scope and criteria of expenditure and whether the lines of expenditure for individual projects are clearly defined
Underreporting, underreporting, overstatement of expenditures, expansion of expenditure scope and criteria, and crowding out of costs。
Review of relevant taxes and fees involved in land-level development, in accordance with relevant national tax policies
Provision for payment。
(vi) preparation and basis of a detailed cost statement for the project
Project cost breakdown
