First, the main problem of engineering visa 1, the visa is not standardized.
The project visa must comply with the existing laws and regulations and the provisions of the construction contract text. Under normal circumstances, the on-site visa needs to be signed by the construction unit, supervision unit and the authorized representative of the construction unit to take effect. The lack of signature of either party is an irregular visa and cannot be used as the basis for completion settlement and claim. However, the author found that many visas were confirmed by the construction unit and supervision unit, but no one signed them, or only the personnel of the relevant units signed them, and no one signed them. Theoretically, this kind of visa can't be used as the basis for settlement, which makes it very difficult to check the settlement.
2. Fake visa or fake visa
The construction unit may put forward fees and contents that are inconsistent with the actual situation on site, or it may resort to fraud, and the supervision unit and the construction unit neglect to verify or collude with the construction unit, resulting in false or fake visas. Engineering visas often lack original materials, such as on-site photos and videos. This situation is common in concealed works, such as the treatment of underground obstacles, the proportion of earthwork backfilling, the thickness of gravel backfilling, the transportation distance of earthwork, the thickness of cushion and so on. Construction units often take advantage of its high concealment and difficulty in verification, overestimate the risk of calculation and resort to deceit, thus raising the project cost.
3, engineering visa processing is not timely.
Timeliness is one of the basic requirements of visa, and it is also the basis of visa accuracy. However, when the project visa is encountered, it is often that the representative of the construction unit fails to give the visa in time or the two parties only verbally agree and fail to handle it in time, and then they are eager to reissue the visa, or even go through the visa formalities during the settlement audit. In this way, it is very likely that due to the passage of time, the difference in identity identification between the two parties will lead to the inconsistency between the supplementary visa form and the actual situation, and the inaccurate data will lead to unnecessary disputes in the settlement review. At the same time, the visa date does not match the reality, which will lead to inaccurate problems such as material price, labor cost adjustment and machinery cost adjustment.
4. Feel free to apply for a project visa.
There are no detailed regulations on which project visas are needed and which cannot be issued, which leads to the arbitrariness of project visas. Because some owners do not understand the composition of fixed fees, their professional quality is not high, and some visas that should not be signed are blindly signed. Engineering repair, reinforcement and demolition caused by construction quality accidents; For example, in the process of foundation excavation of a project, due to poor geological conditions, the construction unit increased the slope coefficient, resulting in an increase in earthwork excavation and a visa fee of nearly 500,000 yuan.
5. The filling and signing of visa contents are not standardized.
The visa form information is unknown, only the total price is signed, and there is no description of the specific workload; Or the visa is vague and ambiguous. For example, in a sporadic work visa, it is described as? 2 fleets of excavators, 2000 yuan? . What excavator is it? Shovel? Backhoe excavator? Is the total 2000 yuan or 2000 yuan/machine-team?
The visa signing is not standardized and specific, and there is no clear opinion. The most common way to sign a visa is to sign+? Do you agree Or? Is the situation true? This situation can only explain the existence of facts, and can not fully confirm that the listed items can be settled; Or the completion and quantity are not clear. So, this is not a visa. As for whether the cost can be increased and the construction period can be extended, it should be comprehensively determined in combination with evidence materials such as contracts.
6. Incomplete visa processing, ignoring visa reduction and exemption.
The construction enterprise thinks that it is good for itself to get a visa, but it is not good for itself to get a visa, resulting in incomplete project visas. In some construction projects that change engineering practices, only the increase part is explained, but the corresponding deduction part is not mentioned.
Second, the audit points and methods of on-site visa The construction site visa is the original basis for calculating the expenses outside the contract. Whether the on-site visa is correct or not directly affects the determination and control of the project cost. Therefore, the on-site visa has also become a key link in the project settlement audit.
1. Check whether the reasons for the visa are sufficient, whether the procedures comply with relevant regulations, and whether there is a need for a visa. In reality, in order to increase the chances of winning the bid, the construction unit often adopts various bidding strategies, such as? Low in and high in, loss first and profit later? , unbalanced quotation, etc. Look for every opportunity to claim compensation during the construction.
2. Check the authenticity of the visa. In order to improve the project cost, some construction units will adopt various forms of fraud, such as imitating handwriting, copying in disguised form, and someone ghostwriting. Engineering visas are often in several copies, and all contractors keep files. During the audit, several parties can check the original and photocopy to confirm the authenticity of the signature and seal.
3. Check the correctness of the number of visas. For the visa of engineering quantity, it must be measured, calculated and verified one by one at the scene during the audit. In particular, the hidden parts of decoration works and ancillary works should be the focus of the audit. Before covering the concealed works, it is best to go deep into the construction site to obtain first-hand information. Check whether the contents of the project visa are consistent with the as-built drawings, concealed works records and supervision logs, and conduct destructive inspections when necessary to verify the quantities.
4. Check whether the price adjustment, measures and expenses involved in the visa comply with the provisions of the contract and relevant laws and regulations. When reviewing the unit price visa of materials, we should pay attention to figuring out which materials need to apply for visas. As far as possible, make on-site physical check to see whether its brand, specification, 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. If there are initial problems, further evidence should be obtained for implementation.
Because the engineering visa is temporary, irregular and complex, the auditing of the engineering visa also needs the auditors to transfer their engineering knowledge, especially the knowledge of design, construction, supervision and cost, from? Precipitation? Turn? Activate? According to the new situation and new problems, we should learn more and update our knowledge to improve the professional quality of engineering auditors in an all-round way.