跟踪审计实施方案

红峰水库【函】002进场交底2017年3月6日（签收及回馈）业主：PMC项目管理单位：监理：承包人：遵义市汇川区红峰水库工程跟踪审计实施方案XXXXXXXXXXXXX公司XXXXXX年XX月XX日1遵义市汇川区麻沟水库灌溉工程管理局：我公司系贵州鲁班工程造价咨询有限公司，企业资质为造价咨询甲级。我公司经过近几年的稳步、快速发展，在遵义市各区县承接了大量的民用基建、公共基础建设项目的跟踪审计和竣工结算审计等咨询服务工作，专业涵盖房屋建筑工程、市政工程、公路工程、水利工程、园林工程等，积累了丰富的咨询经验，逐步形成了一套具有自身特色的造价咨询管理模式，尤其是在工程造价跟踪审计中，逐步摸索出了一套行之有效的跟踪审计质量管理办法和成熟的跟踪审计操作程序，受到了委托方的一致好评。在习水县环北大道（二标段）道路工程，习水县华润大道A、C段道路工程，遵义市长大（长沙路、大连路连接口）立交工程、贵州航天职业技术学院新校区建设项目一标段、遵义公园提升改造项目、习水县第八中学建设项目、习水县政务中心建设项目、习水县华润大道A段棚户区改造项目等工程的跟踪审计咨询服务中，都充分体现了我公司的较高业务水平和质量。我公司有幸得到遵义市汇川区红峰水库的跟踪审计委托任务，我公司将恪守职业道德、严守执业纪律，充分发挥我公司技术力量的优势，建立完善的工程造价控制方案。实施技术与经济相结合的控制手段，把工程造价控制渗透到工程建设的每一个环节，切实体现跟踪审计对项目建设投资控制的重大意义，特制定本实施方案。1目录第一章、跟踪审计依据·································································································1第一章、跟踪审计依据·································································································1一、相关法律、法规······························································································1第二章、跟踪审计的宗旨及程序·····················································································2一、跟踪审计的宗旨······························································································2二、跟踪审计的流程······························································································2第三章、跟踪审计工作内容···························································································5一、现场跟踪的准备阶段························································································5二、施工合同审核与管理························································································6三、设计变更的审核与管理·····················································································7四、洽商签证的审核与管理·····················································································8五、工程量签证的审核与管理·················································································10六、材料价格签证的审核与管理··············································································11七、综合单价签证的审核与管理··············································································12八、隐蔽工程审核与管理·······················································································13九、进度款的审核与管理·······················································································13十、索赔费用的审核与管理····················································································14十一、主要隐蔽工程验收管理·················································································17第四章、跟踪审计操作要点··························································································17第五章、跟踪审计重点及难点分析·················································································19一、审计重点分析································································································19二、审计难点及应对措施·······················································································21第六章、跟踪审计机构配备情况····················································································22一、项目审计组人员配备·······················································································22二、项目办公设备配备··························································································23第七章、合理化的建议································································································24第八章、跟踪审计档案管理··························································································241第一章、跟踪审计依据一、相关法律、法规1、《中华人民共和国审计法》及其实施条例；2、《中华人民共和国国家审计准则》；3、《中华人民共和国建筑法》；4、《中华人民共和国合同法》；5、《中华人民共和国招标投标法》；6、《中华人民共和国预算法》；7、《建设项目审计处理暂行规定》；8、建设部107号令《建筑工程施工发包与承包计价管理办法》；9、《贵州省建设工程造价管理办法》、《水利工程工程量清单计价规范》（GB50501—2007）、《水电水利工程工程量计算规定》(DL/T5088-1999）、《水利水电工程施工测量规范》(SL52-93)；10、中价协（2002）第015号《工程造价咨询单位执业行为准则》、《造价工程师职业道德行为准则》；11、中价协（2002）第016号《工程造价咨询业务操作指导规程》；13、《最高人民法院关于审理建设工程施工合同纠纷案件适用法律问题的解释》；14、本项目的PMC项目管理委托合同、施工合同、设计合同、监理合同及其他相关合同；15、本项目的工程招标文件、投标文件、评标报告、中标通知书；16、批准的设计概算和修编概算书；17、施工图、中间计量图、竣工图；18、工程《设计变更通知单》及相关的工程变更文件；19、国家及贵州省、遵义市造价管理部门有关规定。2第二章、跟踪审计的宗旨及程序一、跟踪审计的宗旨1、以“服务性、公正性、独立性和科学性”为原则，及时贯彻和执行国家对建设工程审计方面的法律法规，严格遵守《政府投资建设项目跟踪审计任务委托合同》的约定和本公司跟踪审计的规章制度，依法维护各参与实施单位的权益。2、加强对工程投资的计划管理和使用建议，及时防弊纠错，避免超计划、超规模，促进和提高项目建设投资效益的最大化和真实体现。3、协助委托方提高建设投资的控制及有关管理制度落实，跟踪、分析和记录项目实施的全过程，发现并建议委托方纠正实施过程出现的偏差，及时协调解决项目实施过程的纠纷。降低工程成本，提高投资效益，尽可能避免投资失误及造成的经济损失。4、提醒参与项目建设各主体单位认真履行各自职责，依法依规办事，提高建设工程质量，促进项目建设管理的法制化、制度化、规范化。5、有效地利用专业的、技术的专长与方法去协助委托方计划和控制投资、造价、工程质量、利润与风险，并使之贯穿于整个项目的始终，它是一个动态的管理过程。二、跟踪审计的流程建设工程全过程服务组织管理运行模式和工作流程（图一）设计承包合同设计单位监理单位招标代理单位施工单位建设单位项目管理单位工程咨询单位（项目管理、跟踪审计）授权项目管理合同监理承包合同施工承包合同招标代理合同施工监督监督监督监督3现场跟踪审计人员工程量自行复核程序（图二）设计院提出设计变更跟踪审计复核程序（图三）说明：1、已标价工程量清单中有适用于变更工作的子目的，采用该子目的单价；2、已标价工程量清单中无适用于变更工作的子目，但有类似子目的，可在合理范围内参照类似子目的单价，由监理单位和管理单位根据通用合同条款规定初步核定变更单价，最后由我公司审核确定；3、已标价工程量清单中无适用或类似子目的单价，可按照成本加利润的原则，由监理单位根据通用合同条款的规定初步核定变更单价，最后由我公司审核确定。4、变更完成后规定时间内，施工单位应及时办理变更工程签证，无特殊原因不及时办理的，不予追加。现场审计人员对照投标书，变更文件等相关资料现场计量、抽查、复核、取证（拍照）、记录（完成跟踪审计日记）汇总跟踪工作底稿形成跟踪审计月报告建设单位建设单位有必要报送报送设计院提出变更施工单位提出工程量签证建设单位监理工程师同意监理工程师审核跟踪审计单位备案抄送有异议及时回复跟踪审计单位复核建设单位有异议48小时内报送4施工单位提出工程变更跟踪审计复核程序（图四）建设单位提出设计变更跟踪审计复核程序（图五）施工单位提出设计变更申请监理工程师审查原设计单位：1、审查2、提供图纸与说