Project settlement audit is a concrete embodiment of strengthening economic supervision and a concrete method of paying attention to benefit audit. The following is the knowledge I brought to you about the common problems and audit methods of project settlement audit. Welcome to reading.
The common problems and audit methods of project settlement audit are the concrete embodiment of strengthening economic supervision and the concrete method of paying attention to benefit audit. The so-called project settlement audit is to audit the project settlement expenses made by the contractor according to the calculation rules stipulated by the state, on the basis of accurately calculating the engineering quantity according to the design documents, change documents and visas, and referring to the budget quota and expense quota issued by the national and local quota stations. Through the practice of auditing project settlement in recent years, it is found that there are many problems in project settlement, such as overestimation, false settlement, repeated settlement, and the number of settlements is greater than the actual number. Let's talk about the common main problems, difficulties and effective methods in project settlement audit.
1 Frequently asked questions in project settlement audit. 1. 1 Project bidding is not rigorous and tends to be formalized.
The main function of project bidding is not only to select a suitable construction unit, but also to form a reasonable project price through market competition, thus playing a role in controlling investment. However, in the implementation of some projects, the tender documents are not strictly compiled, there are many contradictions or ambiguities, restrictive clauses are inaccurate, the bid opening price or tentative contents are too much, which is not binding on the signing of contracts, and the tender work is actually a mere formality. The tender work is not rigorous and the tender content is not standardized, which leads to the need to renegotiate the conditions, re-price, re-interpret some provisions in the tender documents, or even change the settlement method, or produce a large number of additional projects that are not included in the tender scope, resulting in the settlement price greatly exceeding the tender price.
1.2 Contract signing management is not in place and the contract content is not standardized.
The audit found that the common problems of subcontracted project contracts are: the signing of contracts lags behind, and some project management cannot keep up; The coverage of the contract project is not enough, the contents of the contract project are inconsistent with the contents of the settlement project, and the contents of the settlement project exceed the contents of the subcontract project; The contents of the project contract are not standardized, and there are many loopholes, so it is difficult to determine the basis of project settlement.
1.3 failed to make settlement according to the terms agreed in the contract.
Not familiar with the contents of the contract and related terms when settling accounts, and failing to settle accounts according to the workload, work contents, pricing basis and settlement conditions agreed in the contract. In the audit, it is often found that, for example, the subcontract of an installation project of a project department stipulates the use of 200 1 * * provincial installation pricing table, while the settlement adopts 2000 petroleum construction and installation budget quota. Another example is that the contract stipulates to collect fees according to the comprehensive rate table attached to the contract, but the fees outside the comprehensive rate table of the contract are calculated at the time of settlement, resulting in the unreasonable phenomenon that the settlement price is too high.
1.4 The visa form and the change form are false and the contents are vague.
The main problems are false visa content, malicious tampering, only increasing but not decreasing, ambiguous content and so on. In the audit, it is often found that the workload of visa exceeds the actual workload or routine of the construction site, and the signatory is investigated and implemented, but the signatory is not clear about the situation on the site. If there is a subcontracting project for pipeline installation, the straw bag slope protection in the visa form is 6523m3, which is about 260,000 yuan. During the audit, it was found that there was no basis for extraction or related income. When contacting the on-site inspectors and technicians, it was found that they were not the actual person in charge of the project and did not know the situation. After on-site verification, it is a fake visa. The contents of the visa are changed or blurred, such as adding a factory? 159? 7 The pipeline is installed 500m, and there are no other relevant construction instructions. No matter whether it is buried or overhead, its transportation mode, installation mode, anti-corrosion mode and detection mode are not explained, leaving alive.
1.5 violates the rules of engineering quantity calculation, and recalculates and overcharges the engineering quantity.
In violation of the rules of engineering quantity calculation, recalculation and over-calculation of engineering quantity. In violation of regulations, confuse the size boundaries of various sub-projects and recalculate the quantities; The quantities that should be deducted are not deducted, and the subdivisional works of different specifications are mixed together and calculated separately according to the regulations; The work that has been included in the quota is separated from the project and the quantities are calculated separately; The engineering quantity calculated in the budget is not the actual construction, and will not be deducted during settlement. When the composition of the project is complex or implemented by different construction units, repeated settlement is most likely to occur at the handover site or the crossover operation site.
1.6 I am not familiar with the work content and description of the quota, and I will repeat it at will when I see the relevant quota.
Violation of quota regulations, high quota, repeated quota, and high direct cost. In violation of the quota regulations, the quota of similar sub-projects is high, and the work content included in the quota is calculated separately, and the unit price of two quotas is applicable; If the structure is similar and the quota is priced separately, there will be high and low, and the quota unit price will be high; Different specifications of sub-projects and mixed calculation of quantities lead to high quota set; Raise the quota unit price by itself, emphasizing the difference between material specifications and quotas; Quota allows conversion of subdivisional work, any increase in material consumption, resulting in conversion quota does not meet the requirements; Calculation of reinforcement adjustment, increase the steel content of reinforced concrete, etc.
1.7 material price settlement.
The problems found in the settlement of material price mainly include: the contract stipulates that the materials provided by Party A will not be deducted in the settlement, or not all of them will be deducted, and there is no relevant agreement; There is no basis for material price settlement, which exceeds the maximum price limit of materials agreed in the contract. For the part of material difference calculated by coefficient method, the settlement coefficient of material difference and the calculation base of material difference are inconsistent with the documents issued by relevant local authorities every quarter; The material loss coefficient is not implemented according to the norm or specification, especially when the material in the norm is replaced, the material loss coefficient is intentionally improved.
2. Difficulties in project settlement audit. 2. 1 Due to the lag of audit work, it is more difficult to audit.
Most settlement audits are ex post facto audits. Because the audit professionals did not participate in the on-site follow-up audit, the settlement audit must be based on the first-hand information, and because of the simplicity, complexity and long-term nature of the construction project, the auditors can only spend a lot of time, energy and material resources to collect and check the information, and it is difficult to judge whether it is true (it is easy to miss the evidence beneficial to the construction party). For hidden projects, renovation projects and other projects that cannot be seen from the outside, we can only infer their rationality by experience.
2.2 The abnormal behavior of the construction unit increases the difficulty of the audit.
The fundamental purpose of audit is to help the construction unit save the construction cost, reduce the construction cost and improve the investment benefit. However, the audit of project settlement is not welcomed by all construction units, because the managers of some construction units have gradually developed economic ties with the construction units during the project implementation, or are worried about affecting their reputation. So these people have concerns in their hearts. They believe that the greater the reduction in capital construction audit, the more problems there will be in the work, and even the construction unit is in favor of the reduction, and the construction unit opposes it. In addition, what is the construction unit calling? Reduce project cost and save construction funds? Under the banner of dismemberment project, a single project that should have been completed was dismembered into several sub-projects and contracted out to multiple construction units. In addition to paying the service fee of the general contractor and increasing the project cost, some of them also designated infrastructure materials, designated material suppliers, or even purchased building materials on behalf of the construction units. These abnormal behaviors of construction units increase the difficulty of project cost audit.
3. The key points and methods of project settlement audit. 3. 1 Review the charging standard.
The project settlement consists of direct costs, indirect costs, planned profits and taxes, and the amount of expenses accounts for a large proportion of the project cost. Therefore, it is very important to determine the charging standard, accurately apply various rates and whether the charging base is correct. The charging standard shall be determined by both parties to the contract through consultation or bidding according to the enterprise qualification, charging category and engineering category. The audit shall be conducted according to the conditions, application scope, calculation base and charging standard of the charging items and fees agreed in the contract, combined with the actual situation, and whether there is any problem of arbitrarily expanding the charging base or rate, and whether there is any double calculation of charging items.
3.2 Audit of fixed group price.
Correct application of quota audit. First of all, whether the selection of audit quota is correct and reasonable. For example, the quotas used in new construction projects are different from those used in reconstruction projects. The former is mainly based on the construction project budget quota, while the latter is mainly based on the repair quota.
The application amount is divided into direct application and conversion application. For the review of direct application, whether the actual application quota price meets the price stipulated in the quota will be reviewed, with emphasis on the prices of main materials, main machinery and labor. , and check whether the application quota is high or low or multiple groups of quotas. There is often a mismatch in the amount of settlement. For example, when a project is completed in settlement book, the beam and the cast-in-place slab are given quotas respectively. According to the quota, these two quantities should be combined to take a fixed beam and slab, and the construction unit overcharged the direct fee because of the wrong quota. Repeated charging quota, some construction units in the application of engineering budget quota, the original quota has been included in the work content, but separate projects, repeated application quota. For example, the manual excavation quota integrates the earthwork transshipment within the range of 100m, and some units adopt earthwork transshipment when making settlement, which increases the project cost.
In addition to completing the review of direct application, it is also necessary to review whether the materials to be converted are converted according to regulations and whether the conversion method is reasonable and correct.
3.3 Review of changes and visas.
Engineering materials such as visa forms, change contact forms or other construction records are important technical materials that reflect the actual construction situation and form the project cost, and their authenticity has a self-evident impact on the cost. On-site visa is often the most controversial and prone to problems between Party A and Party B, such as Party B's proposal and Party A's refusal to sign it; Party A signed the name of the manager, but did not sign the handling opinions; Party A signed for approval, and found that it was inconsistent with the actual situation. The method of on-site visa review depends on the specific situation, but three principles should be followed:
The first is the principle of objectivity, which not only examines whether there are signatures and opinions of both parties, but also examines the authenticity of signatures and opinions.
Secondly, the principle of integrity. Visa matters should be considered in the overall environment of the whole project to avoid double counting of quantities.
The third is the principle of comprehensiveness. We should not only examine the authenticity of visa events, but also examine the authenticity of the number of visa events.
The following methods can be used to review the authenticity of changes and visas:
3.3. 1 Identification of False Visa by Causality Judgment Method.
First, collect the relevant data in chronological order to form a data chain, and then analyze it according to the causal relationship to judge this point. Because? Is it possible to export this? Fruit? Or this? Fruit? Is it from this? Because? . In a pipeline project, 39.5km of trench is excavated, 5.5km of muddy soil trench is added, and 2.8km of trench (fruit) is included in the trench according to the visa. After investigation, the design length and completion acceptance length of the pipeline were both 39.5km (due to factual reasons), and it was finally determined that the information was forged and the visa was false, and the trench was reduced by 8.3 km.
3.3.2 Reverse proof method for detecting data tampering.
First of all, we should pay attention to whether the materials involved have these characteristics: whether they are copies, whether there are obvious differences in handwriting or coloring or whether there are collage marks. After finding the abnormality, we can use the reverse proof method to calculate the conclusion that contradicts the known related data from the suspected data, and basically conclude that the data has been maliciously tampered with. The excavation depth and width data in the trench inspection record (copy) of a building foundation have obvious unauthorized changes. According to these data, combined with the internal logical relationship such as soil type and slope coefficient, it is impossible to match the design foundation size, and the audit basically finds that it is suspected of fraud. Read the original data from the original construction unit for the record, and the result proves that the inference is accurate.
3.3.3 Contrastive analysis method to correct one-way change.
When the project changes, it often follows the law that there must be a decrease when there is an increase, and it is not always only an increase but also a decrease. The foundation is backfilled with gravel, that is, the original design lime soil is cancelled (reduced). Using the method of comparative analysis, we can find and correct the tendency of one-sided contact list. The contact list of a construction project has increased the quantities of large-scale ceiling decoration, interior wall decoration and terrazzo floor, but there is no corresponding reduction project. The auditor thinks that there may be problems here because of his professional sensitivity. After comparative analysis, he quickly grasped the situation that the design was stipulated but not actually implemented. It should be noted that sometimes, although the contact list has increased or decreased, it is even more deceptive to only decrease it without increasing it, or only decrease it without darkening it.
3.4 Review building materials consumption and price differences.
When reviewing materials, it is mainly to review whether there is any false price, whether the quota amount of main materials and special materials is calculated according to the drawings and quota standards, whether there is any arbitrary expansion of engineering quantity, and improve the material loss rate.
Some construction units make a fuss about the material price, and the material price agreed in the contract seems reasonable. In fact, in actual projects, do they buy low-grade inferior products at medium and high-grade prices or low-grade products at high-grade prices? Secondly, it is necessary to review the bidding documents and construction contracts, and pay attention to whether the maximum price range of materials agreed in the contract or the pricing basis is beyond the conventional and reasonable range. For those that are not in conformity with the real thing and the agreed price is unreasonable, the auditor should make an in-depth investigation and get the answer by asking relevant personnel or making market inquiry.
For the material difference calculated by the coefficient method, we should pay attention to the dynamic changes of the material difference coefficient and the calculation base of the material difference, and take the documents issued by the local competent department every quarter as the audit standard, and pay attention to the consistency of the calculation time of the material difference coefficient with the construction progress. When reviewing the material price difference settled according to the facts, the main audit is the amount of materials and the actual price of materials. For those materials that can be adjusted according to the facts, directly audit the original bills of construction enterprises, especially strengthen the audit of decorative materials.
3.5 Check of quantities is the key point of settlement audit of subcontracted projects.
Engineering quantity is the basis of all cost calculation and the focus of audit. The calculation of engineering quantity is the most complicated link in the compilation of settlement. Due to many calculation rules and heavy workload, it is most prone to over-calculation, recalculation or omission. Therefore, it is necessary to verify the accuracy of the engineering quantity according to the as-built drawings, relevant materials and site conditions, and review the projects whose engineering quantity is inconsistent with the drawings and construction site due to calculation errors, especially when some budget personnel of the construction unit deliberately increase the engineering quantity and repeat the calculation. When carrying out the audit, we should be familiar with the construction drawings and fully understand the engineering change visa form on the basis of mastering the calculation rules of engineering quantities, so as to have a systematic, comprehensive and complete understanding of the design and construction of the whole project. When calculating, check whether there is any problem of over-calculation or repeated calculation of engineering quantity.
The audit method of engineering quantity should be determined according to the needs and working conditions. If conditions permit, try to choose the comprehensive review method.
3.5. 1 comprehensive review method.
Comprehensive review method refers to the method of reviewing all of them one by one according to the compilation order or construction order of national or industrial construction project budget quota. Its specific calculation method and audit process are basically the same as the preparation of construction drawing budget. The advantage of this method is comprehensive and meticulous. The audited project cost error is small and the quality is high, but the workload is relatively large. For units with relatively small engineering quantity, simple technology, weak technical force and even low credibility of cost preparation or quotation unit, comprehensive audit method must be adopted. That is, according to the drawings and unified engineering quantity calculation rules, according to the budget, settlement procedures and project requirements, item by item calculation and summary, and then compared with the subcontracting settlement engineering quantity, which is suitable for projects with relatively simple engineering structure, large scale and high cost.
3.5.2 Key spot check method.
According to the need, it can greatly save the audit time to select the important partial projects in the unit project for calculation. It is suitable for large-scale complex projects with low unit price, such as trench earthwork of water supply and drainage pipelines in industrial devices, and DN can be calculated and checked emphatically. The earthwork volume of 200mm pipe trench can achieve the purpose of rechecking the engineering quantity.
3.5.3 Standard drawing review method.
It refers to the method of concentrating audit power to prepare standard budget and final accounts first, and then comparing and auditing construction projects with standard drawings or general drawings. For the project designed according to the standard drawing or constructed according to the general drawing, we can concentrate the audit power, weigh a budget and final account cost as the standard cost of this standard drawing, or take the engineering quantity of this standard drawing as the standard, and conduct a separate review of local different parts and design changes in comparison with the audit. The advantages of this method are short time, good effect and easy to finalize the design. The disadvantage is that it is only suitable for projects designed or constructed according to standard drawings, and the scope of application is small.
3.5.4 Audit method of grouping calculation.
This is a method to speed up the audit of engineering quantity. That is to say, the subentry projects, the most basic element of a unit project, are divided into several groups, and the adjacent and internally related projects are grouped into one group, and one subentry project quantity in the same group is audited and calculated, and the accuracy of other subentry project quantity calculation in the same group is judged by using the relationship between the same or similar project quantities.
3.5.5 Comparative audit method.
Comparative audit method refers to the method of comparing the audited engineering quantity with similar projects to be audited. This method should generally be treated differently according to the different conditions and characteristics of the project. First, the two projects use the same construction drawing, but the basic part and site conditions and changes are different. The above-mentioned part of the audited project foundation can adopt the comparative audit method; Different parts can be calculated separately, and corresponding auditing methods can also be used for auditing. Second, the two projects have the same design, but the construction area is different. According to the characteristics that the proportion of the construction area of the two projects is basically the same as that of the partial quantities of the two projects, the cost per square meter of the construction area of the two projects and the partial quantities of the construction area per square meter can be compared and audited. If they are basically the same, it means that the project cost to be audited is correct, or the partial quantities to be audited are correct. On the contrary, explain the problems existing in the proposed cost, and find out the causes of the errors and correct them. Third, when the area of the project to be audited is the same as that of the audited project, but the design drawings are not exactly the same, the same parts such as columns, house frames, roofs and brick walls in the factory building can be compared and audited, and the partial projects that cannot be compared can be calculated according to the drawings or visas.
Conclusion In a word, to do a good job in the audit of project completion settlement, we should not only stress principles, act according to laws and regulations, but also seek truth from facts and be legal and reasonable. In recent years, with the rapid development of science and technology in the construction market, the adoption of some new technologies, new materials and new processes, and the wide application of the new pricing model of bill of quantities, all of these have put forward new requirements for auditors. Therefore, only by continuously strengthening theoretical study, going deep into the construction site, conducting market research and consulting relevant authoritative departments in time can we effectively improve our comprehensive quality and make the last pass for the interests of enterprises.
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