Audit Guide for Scientific Research Projects of China Academy of Sciences
Article 1 In order to further standardize the audit work of scientific research projects, prevent audit risks and comprehensively improve the quality and level of audit, this standard guide is formulated in accordance with relevant national laws and regulations and in combination with the actual scientific research management and audit work in our institute.
Article 2 The term "scientific research project audit" as mentioned in this Guide refers to the audit conducted by audit institutions and personnel of all affiliated units, with scientific research projects as the audit object and with the purpose of promoting the audited units to standardize the management of scientific research projects, and the authenticity, legality and effectiveness of their economic activities.
Chapter II Audit Preparation
Article 3 Auditors shall issue a audit notice 10 days before the implementation of the audit, and require the audited entity to prepare the following materials in advance: scientific research project management system, financial management system, project task book, project contract, budget, phased assessment and acceptance materials, and financial accounting materials and other documents and materials related to the audited scientific research project.
Article 4 Auditors shall conduct pre-trial investigation before the audit, so as to understand the policies of scientific research management, the characteristics of scientific research activities of the audited units, the division of responsibilities for project management, the management process, the construction of project management system, and the current situation of scientific research projects and the use of funds.
Article 5 The person in charge of an audit project shall, according to the audit investigation and audit requirements, formulate a scientific and reasonable audit plan and scheme, define the audit objectives, procedures and audit period, equip appropriate auditors and conduct a reasonable division of labor.
Chapter III Audit Sampling
Article 6 When auditing scientific research projects, auditors should select certain projects for key detailed audit on the basis of comprehensive audit, and the key detailed audit projects should be determined by judgment sampling method or random sampling method according to the actual situation of the audited entity.
Article 7 When sampling, auditors should fully consider the importance and representativeness of the audited projects, and the extracted projects should include various vertical and horizontal projects under research and completed projects set by the unit itself. Focus on extracting scientific research projects with large amount, long cycle and abnormal economic activities involved in the project.
Article 8 The number of projects to be extracted shall be determined according to the specific number of scientific research projects of the audited entity, and the proportion of excess regressions shall be determined. If the number of scientific research projects of the audited entity is less than 100, the proportion of extraction shall be not less than 5%, the proportion of extraction shall be not less than 3% for those exceeding 100 to 500, and the proportion of extraction shall be not less than 2% for those exceeding 500. If the audited project has important sub-topics, it should be extended to audit the sub-topics. If more problems are found, the sampling scope should be expanded.
Chapter IV System Audit
Ninth scientific research project audit should be based on the internal control system audit, through the system audit, find out the key control points and weak links of scientific research project management. Main contents of internal control system audit:
First, whether the audited entity has formulated the relevant system of scientific research project management, whether the relevant provisions are in line with the relevant national laws and regulations, and whether they are in line with the actual situation of the audited entity;
Two, the project management system, the use of funds control procedures and methods are effectively implemented;
Third, whether the functional departments of project management are mutually constrained and coordinated, and whether there is fragmentation and disjointed management.
Four, the project declaration, expert evaluation and leadership decision-making and other decision-making procedures are compliant and legal, and the project information is complete;
Five, the project budget preparation procedures are in place, whether the basis is reasonable, whether there is a false budget;
Six, whether the project changes in accordance with the original decision-making procedures to reconsider, whether there is any approval procedures for budget adjustment, whether there is any phenomenon of arbitrary adjustment of the budget.
Chapter V Audit of Project Financial Revenue and Expenditure
Tenth project funds income audit focus:
First, whether the project task book and entrustment contract are under centralized management in the scientific research management department, and the ledger is registered;
2. Whether the project uses manpower and equipment to provide external services is recorded, and whether contracts are signed for important matters;
Three, whether the project funds are in place in time in accordance with the contract and incorporated into the unified financial accounting and management, whether there are any problems such as interception, concealment of income, transfer of funds and private "small treasury";
4. Whether to collect the project funds that have not been put in place beyond the contract period, and whether to take legal measures to protect rights if there is a risk of bad debts.
Eleventh project expenditure audit focus:
First, whether the relevant financial management system is strictly implemented, whether the signing and approval procedures are in place, and whether the expenditures are legal and compliant;
Two, whether the content of expenditure is related to the research, whether it conforms to the principle of relevance, and whether there is any phenomenon of misappropriation of project funds;
Three, whether it is in line with the principle of authenticity, whether there are problems such as appropriation and false expenditure;
Four, whether it is in line with the provisions of the budget and related systems, and whether there is any phenomenon of exceeding the scope and standard expenditure;
Five, whether the purchase and use of instruments and equipment to implement the relevant provisions of the management of fixed assets, whether the government procurement of equipment;
Six, bulk, precious materials purchase is in accordance with the bidding and other measures to implement unified purchase and set up special registration and storage measures, whether there is a special person for acceptance of material procurement;
7. Whether there is a contract for entrusting outsourcing business, whether the contract is examined and approved according to the procedures, whether the contract execution results are checked and accepted by special departments and personnel, whether the payment of outsourcing funds is based on the contract, work progress and acceptance sheet, and whether the vertical task contractor is the party specified in the project task book;
8. Whether there are meeting budgets, final accounts, meeting notices, meeting lists and other relevant documents for various meetings held, whether the meeting settlement is true and compliant, and whether there are strict examination and approval procedures for the payment of meeting fees;
Nine, whether the related party transactions of the project leader are reported to the competent leader for approval in advance, whether there is any conflict of interest that affects fair transactions, and extended audits should be implemented for related party transactions that have not been approved by the leader and have obvious conflicts of interest;
Ten, whether the necessary supervision is carried out on the use of funds for sub-projects of the project.
Chapter VI Project Closing Audit
Twelfth projects that have been terminated, completed and transferred should be audited. The main contents of the project conclusion audit are:
First, whether the project is completed in a timely manner; Whether the financial accounts are true, accurate and complete, and whether there are any problems of concealment, omission or fraud;
Two, whether the project assets, creditor’s rights and debts are cleaned up in accordance with the provisions;
III. Whether the disposal and use of the surplus funds of the project meet the requirements;
Four, whether the project has been evaluated and accepted, whether the report and project results are archived and managed;
Five, vertical project transfer, termination is approved by the competent authorities; Horizontal project transfer and termination, whether the entrusting party and the entrusted party have signed an agreement; Whether the ownership of the project results is clear.
Chapter VII Project Audit Report
Thirteenth in the audit process, auditors should pay attention to communicate with the person in charge of the audited project and the financial supervisor of the unit, pay attention to data collection and collation, and do a good job in auditing work papers. For the problems found, they should be signed by the other party.
Fourteenth scientific research projects after the completion of the audit, the general audit report should be issued. The main contents of the audit report are:
First, the basic situation of the audited entity and the audited project;
Two, the project budget implementation and financial revenue and expenditure;
III. Project settlement and output;
IV. Audit evaluation opinions. The key points include the establishment and implementation of internal control in project management, the legality and compliance of the use of project funds, and the project output.
Five, the main problems found and treatment opinions and suggestions.
Fifteenth before issuing a formal audit report, the opinions of the person in charge of the audited unit, the person in charge of the project, the scientific research department and the financial department should be sought, and their reasonable opinions should be adopted.
Chapter VIII Supplementary Provisions
Article 16 The Supervision and Audit Bureau of the Institute shall be responsible for the interpretation of these Guidelines.
Seventeenth this guide shall come into force as of the date of issuance.