Key points for project visa audit
A project visa is signed jointly by representatives of the construction unit, supervisory engineer, and person in charge of the construction unit on site to certify certain special issues during construction activities. A written formality of the situation. So what are the key points and methods of project visa audit? Let’s take a look!
1. Main problems with project visas
1. Irregular visas
The project visa must comply with current laws and regulations and the provisions of the construction contract text. Generally, on-site visas need to be signed by authorized representatives of the construction unit, supervision unit, and construction unit to be effective. Lack of signature from either party is considered an irregular visa and cannot be used as the basis for completion settlement and claims. However, when the author was handling the settlement of a certain project, I found that although multiple visas were confirmed by the construction unit and the supervision unit, no one from the construction unit signed it, or only the relevant unit personnel signed it without sealing it. Theoretically, this kind of visa cannot be used as a basis for settlement, which makes the review of settlement very difficult.
2. Inauthentic or false visas
The construction unit may propose fees and content that are inconsistent with the actual situation on site, or may engage in fraud, and the supervision unit and construction unit may neglect verification or contact with the applicant. The construction units colluded to cause false or false visas. Project visas often lack original information, such as on-site photos and videos. This situation is common in concealed projects, such as the treatment of underground obstacles, the proportion of earth and stone backfill, the thickness of sand and gravel backfill, the transportation distance of earth and stone, the thickness of cushion, etc. Construction units often take advantage of its high concealment and difficulty in verification to overestimate and commit fraud, thus raising the project cost.
3. The project visa application is not timely.
Timeliness is one of the basic requirements for a visa and is also the basis for the accuracy of the visa. However, when it comes to project visas, the representatives of the construction unit often do not grant the visa in time, or the two parties only agree verbally and do not apply for it in time, and then suddenly apply for a new visa afterwards, or even go through the visa procedures during the settlement audit process. In this way, it is very likely that due to the passage of time, the two parties will have different identifications, the supplementary visa form will not match the actual conditions, and the data will be inaccurate, causing unnecessary disputes in the settlement audit. At the same time, if the visa date does not match the actual date, it will lead to inaccuracies in material prices, labor fee adjustments, machinery fee adjustments, etc. when making cost adjustments.
4. Apply for project visa at will
There are no detailed regulations on which project visas are required and which ones cannot be issued, resulting in the randomness of project visas. Because some owners do not understand the composition of the fixed fee and have low professional quality, they blindly sign some visas that they should not apply for. For example, repair, reinforcement, and demolition work caused by construction quality accidents; for example, during the foundation excavation of a project, due to poor geological conditions, the construction unit increases the grading coefficient, resulting in an increase in the amount of earthwork excavation, and an increase in visa fees. Nearly 500,000 yuan.
5. Irregular filling and signing of the visa content
The information in the visa form is unclear, only the total price is signed, and there is no description of the specific workload; or the visa is unclear and ambiguous . For example, in a sporadic work visa, it is described as "2 shifts of excavator, totaling 2,000 yuan". What kind of excavator is it? Front shovel? Back shovel? Is it a total of 2,000 yuan or 2,000 yuan per shift?
The visa signing was not standardized and specific, and the opinions were not clearly stated. The most common way to sign a visa is signature + "agree" or "the situation is true". This situation can only indicate the existence of the facts, and does not fully confirm that the listed items can be settled; or the completion status and quantity are not clarified. Therefore, this is not a visa. Whether the cost can be increased or the construction period can be postponed can only be determined comprehensively based on the contract stipulations and other evidence materials.
6. The visa application is not comprehensive, and the reduced visa is ignored.
The construction company will apply for a visa if it thinks it is beneficial to itself, and will not apply for a visa if it is not beneficial to itself, resulting in an incomplete project visa. In some construction projects that change engineering practices, only the additions are stated, but the corresponding subtractions are not mentioned.
2. Audit points and methods for on-site visas
Construction site visas are the original basis for calculating non-contract expenses. Whether the on-site visas are correct or not directly affects the determination and construction cost of the project. control. Therefore, on-site visa has also become a key link in project settlement audit.
1. Review whether the reasons for the visa are sufficient, whether the procedures comply with relevant regulations, and whether the visa is necessary. In reality, in order to increase the chance of winning the bid, construction units often adopt a variety of bidding strategies, such as "low in, high in, lose first and then gain", unbalanced quotations, etc., and seek every opportunity to claim compensation during the construction process.
2. Review the authenticity of the visa. In order to increase the project cost, some construction units will resort to various forms of fraud, such as imitating handwriting, copying in disguise, and ghostwriting by others. Project visas are often issued in several copies, and each participating party keeps records. During the audit, several parties can verify the originals and copies to determine the authenticity of the signatures, seals, and copies.
3. Review the correctness of the visa number.
For the visa of project quantities, it is necessary to go to the site to measure and calculate item by item during the review, and verify each item. In particular, the hidden parts of decoration projects and ancillary projects should be the focus of the review. Before concealed work is covered, it is best to go deep into the construction site and obtain first-hand information. Review whether the content of the project visa is consistent with the content of the as-built drawings, hidden project records and supervision logs. If necessary, destructive inspection can be carried out to approve the project quantities.
4. Review whether the price, measure fees and other price adjustments involved in the visa comply with the provisions of the contract and relevant laws and regulations. When reviewing the unit price of materials for visa, you should pay attention to clarify which materials require visa. On-site physical verification should be carried out as much as possible to see whether the brand, specifications, origin, quality and other indicators are consistent with the materials submitted for review. For items or materials with high prices and suspected problems, the supplier should be consulted to initially determine the problem. , it is necessary to further obtain evidence and implement it.
Due to the characteristics of temporary, irregular, and complex content of project visas, the audit of project visas also requires auditors to apply the engineering knowledge they have learned, especially in design, construction, supervision, cost, etc. Knowledge has changed from "precipitation" to "activation". Based on the new situations and new problems faced, we can learn and master more updated knowledge and comprehensively improve the professional quality of engineering audit personnel.
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