Engineering settlement audit common problems and audit methods

Engineering settlement audit common problems and audit methods

Engineering settlement audit is to strengthen the economic supervision of a specific embodiment, but also focus on improving the effectiveness of a specific method of audit. The following is my knowledge about the project settlement audit common problems and audit methods, welcome to read.

Engineering Settlement Audit FAQs and Audit Methods

Engineering Settlement Audit is to strengthen the economic supervision of a specific embodiment, but also focus on a specific method of good efficiency audit. The so-called project settlement audit, is the state rules of calculation, in order to design documents, change documents and visas as the basis for accurate calculation of the number of projects on the basis of reference to the national and local quota station issued by the budget quota, the cost of the quota, the contracting unit to do the project settlement costs for the audit. Through several years of practice on the project settlement audit, found that the project settlement of the prevailing problems are overestimated, false settlement, repeated settlement, settlement of the amount of work is greater than the actual amount of work, and so on. Below talk about the main common problems in the project settlement audit, audit of the difficulties, as well as the audit of the effective method.

1 engineering settlement audit common problems.

1.1 Project bidding work is not rigorous, tends to be formalized.

The main role of the project bidding in addition to merit selection of suitable construction units, but also through market competition to form a reasonable price of the project, thus playing a role in controlling investment. However, some projects in the implementation of the process, the tender documents preparation is not rigorous, contradictions or ambiguities more phenomena, restrictive terms are inaccurate, open-ended price or too much tentative content, the signing of the contract is not binding, the bidding work is actually in form. Bidding work is not rigorous, bidding content is not standardized, so that when the contract is signed to renegotiate the conditions, re-pricing, re-interpretation of some of the agreements of the bidding documents, and even change the method of settlement, or produce a large number of not included in the scope of the bidding to increase the project, resulting in the settlement price is much more than the winning bid.

1.2 Contract signing management is not in place, the contract content is not standardized.

Audit found that the common problems of subcontracting engineering contracts are: contract signing lag, some project management can not keep up; contract engineering content coverage is not enough, the contract engineering content and the settlement of engineering content is inconsistent, the settlement of engineering content beyond the subcontracting contract engineering content; engineering contract content is not standardized, more loopholes, the basis of the project settlement is difficult to determine.

1.3 settlement is not in accordance with the agreed terms of the contract.

Settlement of the contract content and the relevant provisions are not familiar with, not in accordance with the contract agreed workload, work content, pricing basis and settlement conditions for settlement, the audit often found that, such as the installation of a project department of the installation project subcontract provides for the use of the 2001 **** provincial installation of the valuation table, and the settlement of the use of the 2000 petroleum construction and installation of the budget quota. Another example is the contract agreement according to the contract annex comprehensive rate table fee, settlement but another contract comprehensive rate table outside the cost, resulting in the settlement price of the unreasonable phenomenon of ultra-high.

1.4 Visa, change orders false, the content is vague and unclear.

The main problem is that the visa content is false, malicious tampering, only increase but not decrease, the content is vague and unclear. Audit often found that the visa workload exceeds the actual workload of the construction site or routine, the person who signed the investigation to implement the signature confirmation of the person on the scene is not clear. If there is a pipeline installation subcontracting project, the visa in the grass bag slope 6523m3, about 260,000 yuan, the audit found that there is no drawings or the relevant income basis, contact the site acceptance and technician actually found that are not the actual person in charge of the project, but also not clear about the situation, after on-site verification of false visas. Change or visa content is ambiguous, such as a **** plant to increase the ?159?7 pipeline installation of 500m, there is no other relevant construction of the instructions, is buried or overhead, its mode of transportation, installation, corrosion prevention, detection methods, etc. There is no description, to the settlement of the mouth left alive.

1.5 Violation of the rules for calculating the quantity of work, recalculating and over-calculating the quantity of work.

Violation of the rules of quantity calculation, recalculation, overcounting the amount of work. Violation of the rules, confuse the size of the boundaries of the sub-projects, recalculating the amount of work; should be deducted from the amount of work is not deducted, different specifications of the sub-projects mixed calculations, according to the provisions of the amount of work should be combined and calculated separately; quota has been included in the work together with separate items, another calculation of the amount of work; the amount of work has been calculated in the budget is not actually constructed, the settlement of the amount of work not to be deducted, etc.; when the project is more complex or by different When the project is more complex or implemented by different construction units, the handover parts or cross-work parts are most likely to repeat the settlement.

1.6 Unfamiliar with the work content of the quota and the use of instructions, see the relevant quota arbitrarily applied, repeated application.

Violation of the provisions of the quota, high sets of quotas, repeated sets of quotas, overcounting the direct cost of the project. Violation of the provisions of the quota, the same type of sub-projects, high set of quotas, the quota of work included in the amount of separate calculations, applying the unit price of the two quotas; similar structure and the quota of separate pricing, it is not low on the high, high set of unit price of the quota; different specifications of the sub-items of the project, the amount of work mixed calculations, resulting in a high set of quotas; raise the unit price of the quota on their own to emphasize that the specification of materials and the quota of the different; the quota allows for the exchange of the sub-items of the project, the quota is not low on the quota. Arbitrarily increase the amount of material consumption, resulting in the conversion of the quota is not specified; more steel adjustments, increase the steel content of reinforced concrete, and so on.

1.7 material price settlement.

The main problems found in the settlement of material prices are: the contractual agreement of A-supplied materials are not deducted in the settlement, or not all deductions, there is no relevant agreement; settlement of material prices are not based on the contractual agreement of the material beyond the maximum price range. For the coefficient method of calculating the material difference part of the settlement of the material difference coefficient and the material difference calculation of the base and the relevant local authorities issued quarterly documents are inconsistent; material loss coefficients are not in accordance with the quota or norms, especially in the sampling of the quota of the material, intentionally increase the loss factor of the material, and so on.

2 engineering settlement audit difficulties.

2.1 Due to the lag of the audit work, increase the audit difficulty.

Most of the settlement audit is an audit after the fact, due to audit professionals did not participate in on-site tracking audit, and settlement audit must be based on the first-hand materials, but also due to the construction of a single piece of engineering, complexity, long-term, the auditors can only spend a lot of time, energy, material resources for the collection of information on the checking of the work of the true and false and whether it is comprehensive (easy to miss evidence in favor of the construction side). The construction side of the evidence is favorable) is difficult to determine; for hidden works, changes in engineering projects can not be seen from the outside surface, it can only be inferred from experience its reasonableness.

2.2 Construction unit unusual moves, increase the difficulty of the audit.

The fundamental purpose of the audit is to help the construction unit to save construction costs, reduce construction costs and improve investment efficiency. But the project settlement audit is not welcomed by all construction units, because some construction unit managers in the implementation of the project with the construction unit gradually produce economic entanglements, or worry about the impact of its reputation, so these people have concerns on the mind, that the greater the amount of the audit deductions of the infrastructure, the more problems exist in their own work, and even construction units have been recognized by the construction unit to be deducted, and the construction unit anti-disapproval. Recognition of the duh strange things. In addition, the construction unit playing? Reduce project costs, saving construction funds? The banner, dismemberment projects, a single project should be complete dismembered into a number of sub-projects contracted to a number of construction units construction, in addition to pay the general contractor service fees, increase the cost of the project, some also specify the infrastructure materials, designated material suppliers, and even simply on behalf of the construction unit to purchase building materials. All of these construction unit abnormal moves, have increased the engineering cost audit difficulty.

3 engineering settlement audit focus and methods.

3.1 Review of the costing standards.

The project settlement is made up of direct costs, overheads, planned profits and taxes and other costs, the amount of fees in the project cost accounted for a large proportion. Therefore, it is very important to determine the fee collection standard, accurately apply the rates, and whether the fee collection base is correct. The rate of the fee is determined by negotiation between the two sides of the contract or by bidding according to the qualification of the enterprise and the category of the fee, the category of the project, etc.'. Audit should be in accordance with the contractual agreement of the cost of the project and the cost of the conditions, the scope of application, the calculation base and fee rate, combined with the actual situation to review, review the arbitrary expansion of the fee base or rate of the problem, the cost of the project with or without double-counting of the problem.

3.2 Fixed price review.

Put a good set of quota audit. First of all, the audit quota selection is correct and reasonable. Such as new construction projects and remodeling of construction projects using different quotas, the former to the construction project budget quota, the latter to repair the quota-based.

The application of quotas is divided into direct application and conversion application. The direct application of the audit, through the actual application of the quota price and the price of the quota is consistent with the price to be compared to review, focusing on the main materials, the main machinery, labor and other prices for the audit, review the application of the quota there is no high or low or more than one set of the quota problem. Wrong set of quotas in the settlement often appear, such as the completion of a project settlement, the beam and cast-in-place panels, respectively, set the quota, according to the quota of the two quantities of work should be combined to set the quota of a beam, the construction unit due to the wrong set of quotas more than a direct fee; repeated quota, some construction units in the use of the project budget quota, the original quota of the work included in the contents of the work, but a single item, repeat the quota. Such as artificial excavation quota integrated 100m of earth inverted, some units in the settlement of the set of earth inverted, increasing the cost of the project.

In addition to completing the review of the direct application of the conversion set, but also to review the material should be converted according to the provisions of the conversion and conversion method is reasonable and correct.

3.3 Audit of changes and visas.

Visa, change contact list or other construction records and other engineering data is to reflect the actual construction and the formation of the project cost of important technical information, its authenticity on the cost of the impact of not to mention. On-site visa is often the most controversial both sides are also prone to problems, such as party B, party A did not sign; party A signed by the name of the person in charge, did not sign the processing opinion; party A signed the recognition, after checking with the actual inconsistency. For the audit of the site visa to take the method varies according to the specific circumstances, but should follow three principles:

First, the principle of objectivity, not only to review the signatures of both parties with or without the opinions, but also to review the signatures, opinions of the authenticity.

Secondly, the principle of wholeness. Visa matters should be put into the overall environment of the project to be considered, to avoid double-counting of the amount of work.

Third is the principle of comprehensiveness. Not only to review the authenticity of the occurrence of visa matters, but also to review the authenticity of the number of visa matters.

Review of the authenticity of the changes and visas can be used in the following ways:

3.3.1 Causal judgment method to screen false visas.

First of all, according to the chronological order of the relevant information for the thematic collection and the composition of the chain of information, and then analyze the cause and effect relationship, to determine such a ? The first thing you need to do is to get your hands on a new pair of shoes or boots. The first thing you need to do is to get your hands on a new pair of shoes or boots.

3.3.2 Reverse inverse proof method to detect data tampering.

First of all, attention should be paid to whether the information of concern has these characteristics: whether it is a photocopy, there is no obvious difference in handwriting or coloring or collage traces. After the discovery of anomalies, and then use the inverse method of proof from the suspected data to begin to reverse the projection with the known associated data contradictory to the conclusion, you can basically determine that the information has been maliciously tampered with. A building project foundation groove inspection records (copy) about the excavation depth, width of the data there are obvious traces of alteration, according to these data combined with the soil type and slope coefficients and other internal logical relationships for the projection, can not be matched with the design of the foundation dimensions, the audit basically concluded that there is a suspicion of forgery. After the original construction unit to access the original information on file, the results confirm that the inference is accurate.

3.3.3 Comparative analysis to correct one-way change.

Engineering changes, in many cases, also follow the law of increase must be reduced, and not always only increase or decrease. Foundation backfill changed to gravel (increase), it means that the original design of gray soil cancel (decrease). Using the method of comparative analysis can be found and correct the contact sheet only increase or decrease, one-sided tendency. The contact sheet of a house construction project increased the amount of large-scale canopy decoration, interior wall decoration and terrazzo flooring, but there was no corresponding decrease in the amount of work. Auditors with professional sensitivity that there may be a problem here, after a comparative analysis, and soon grasped the design of the provisions of the actual situation has not been implemented. It should be noted that sometimes the contact sheet, although there are increases and reductions, but only a small reduction of not big, or only reduce the bright not dark, reduce but not the whole situation is more deceptive.

3.4 Audit of construction material usage and price difference.

Audit of the material is mainly to review the price is not true, the main materials and special materials of the quota amount is calculated according to the drawings and quota standards, there is no arbitrarily expanding the amount of work, increase the rate of loss of materials and so on.

Some construction units in the price of materials to do articles, the contract agreed material prices seem reasonable, in fact, the actual project is to use high-grade prices to buy low-grade low-quality products, or high-grade prices to buy low-grade products. Secondly, to review the bidding documents and construction contracts, we should pay attention to review the contractual maximum price range of materials or pricing basis is beyond the conventional reasonable range. For the price and physical mismatch, the two sides agreed that the price is unreasonable, the auditor should carry out an in-depth investigation, through the relevant personnel to understand or market inquiry to seek answers.

For the material difference calculated by the coefficient method, pay attention to the dynamic change of the material difference coefficient and the material difference calculation of the base stipulation, to the local competent authorities issued quarterly documents for the audit standard, pay attention to the material difference coefficient calculated at the same time with the construction progress. When auditing the price difference of materials settled according to facts, the main focus is on auditing the amount of materials used and the actual price of materials. For those who can be adjusted according to the material directly review the construction company's original bills, especially for decorative materials to strengthen the audit efforts.

3.5 Volume checking is the focus of the subcontracting project settlement audit.

The amount of work is the basis of all costing, but also the focus of the review. The calculation of the amount of work is the most cumbersome part of the preparation of the settlement, due to the many rules of calculation, the workload, is the most likely to appear more than the calculation, recalculation or omission of the place. Therefore, it must be based on the as-built drawings, related information and site conditions to verify the accuracy of the amount of work, from which to review the amount of work due to errors in the calculation of the project does not match the drawings and the construction site, in particular, some of the construction unit budget staff to do the settlement of the intentional increase in the amount of work and the double-counting of the situation. Implementation of the audit, should be familiar with the construction drawings on the basis of a good grasp of the rules for calculating the amount of work, a comprehensive understanding of the engineering changes in the visa list, in order to achieve the design of the project, the construction of a systematic, comprehensive, complete understanding of the calculation should be examined whether there is an excess of the amount of work or repeated calculations of the amount of the problem.

The audit approach to the amount of work, according to the need and have the conditions of work on a case-by-case basis. If all the conditions allow, should try to choose a comprehensive review method.

3.5.1 Comprehensive review method.

The comprehensive review method refers to the order of preparation of the national or industry construction budget quota or the construction of the sequence, one by one all the review method. Its specific calculation methods and review process and the preparation of construction budget is basically the same. The advantages of this method is comprehensive, detailed, audited by the cost of the project less error, higher quality, but the workload is larger, for the amount of work is relatively small, the process is relatively simple, the cost of preparing or quoting the unit of weak technical force or even lower credibility of the unit must be used to comprehensively audit the method. That is, according to the drawings and unified rules for calculating the amount of work, according to the pre-settlement, settlement preparation procedures and project requirements, item by item calculation, summary, and then compared with the amount of subcontracted settlements, applicable to the project structure is relatively simple, large-scale, high cost projects.

3.5.2 Key sampling method.

According to the need to select the unit project has a pivotal sub-part of the project to calculate, can greatly save the audit work time. Applicable to large and complex, unit price is lower project audit, such as industrial installations for drainage pipe trench earthworks, you can focus on calculating the check DN?200mm pipe trench earthworks, you can achieve the purpose of volume review.

3.5.3 Standard drawing audit method.

refers to the use of standard drawings or general drawings for the construction of the project, the first centralized audit force to prepare a standard budget or final cost, as a standard comparison audit method. According to the standard drawings design or general drawings construction projects can focus on auditing a detailed review of the final budget cost, as the standard cost of such standard drawings, or with such standard drawings of the amount of work as a standard, against the audit, and the local different parts and design changes can be part of a separate review. The advantages of this method is short, effective, easy to finalize. The disadvantage is only applicable to the standard drawings design or construction of the project, the scope of application is small.

3.5.4 group calculation audit method.

This is a method to speed up the audit of the amount of work. That is, the most basic elements of the composition of the unit project a sub-projects are divided into several groups, and adjacent and have some intrinsic connection to the project is organized into a group, the audit calculation of the same group of a sub-projects, the use of quantities of works with the same or similar calculation of the basis of the relationship between the same group of other sub-projects in the calculation of the accuracy of the method of quantities.

3.5.5 Comparative audit method.

Comparative audit method refers to the use of the amount of work has been audited with the proposed audit of similar projects to carry out a comparative audit method. This method should generally be treated differently according to the different conditions and characteristics of the project. First, the two projects using the same construction drawings, but the foundation part and site conditions and changes are not the same. Its proposed audit of the works above the base part can be used to compare the audit method; different parts can be calculated separately or using the corresponding audit method for audit. Secondly, the two projects have the same design, but the building area is different. Can be based on the ratio of the construction area of the two projects and the ratio of the two projects of the proportion of sub-parts of the project is basically the same characteristics of the cost per square meter of construction area of the two projects, as well as per square meter of construction area of the amount of each sub-part of the project for comparative review, if basically the same, the cost of the project to be audited is correct, or the amount of the sub-parts of the project to be audited is correct. On the contrary, it shows that the cost of the proposed audit problems, should find out the reasons for the error, to be corrected. Third, the proposed audit of the project and the audited project area is the same, but the design drawings are not exactly the same, you can put the same part, such as the plant in the columns, roof, roof, brick walls, etc. for the amount of work to be audited, can not be compared with the sub-parts of the project according to the drawings or visa calculations.

4 Conclusion

In short, the completion of the project settlement audit, both in principle, according to laws and regulations, but also to seek truth from facts, so that both legal and reasonable. In recent years, with the rapid development of the level of science and technology in the construction market, the use of some new technologies, new materials, new techniques, new pricing models? The wide application of bill of quantities pricing, all of these have put forward new requirements for auditors. Therefore, we only continue to strengthen theoretical learning, in-depth construction sites, market research, timely consultation with the relevant authorities, in order to effectively improve their comprehensive quality, in order to guard the last gate for the benefits of the enterprise.

;