KIM TON NH NC

KIM TON NH NC--------------------

S: 03/2012/Q-KTNNCNG HA X HI CH NGHA VIT NAMc lp - T do - Hnh phc ---------------H Ni, ngy 04 thng 04 nm 2012

QUYT NHBAN HNH QUY TRNH KIM TON D N U T XY DNG CNG TRNH

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TNG KIM TON NH NCCn c Lut Ngn sch nh nc;Cn c Lut Kim ton nh nc;Cn c Lut Xy dng;Cn c Lut Ban hnh vn bn quy phm php lut nm 2008;Cn c Quyt nh s 02/2008/Q-KTNN ngy 15/02/2008 ca Tng Kim ton Nh nc ban hnh Quy ch son tho, thm nh v ban hnh vn bn quy phm php lut ca Kim ton Nh nc;Cn c Quyt nh s 02/2009/Q-KTNN ngy 07/4/2009 ca Tng Kim ton Nh nc v vic sa i, b sung mt s iu ca Quy ch son tho, thm nh v ban hnh vn bn quy phm php lut ca Kim ton Nh nc;Cn c Quyt nh s 04/2007/Q-KTNN ngy 02/8/2007 ca Tng Kim ton Nh nc ban hnh Quy trnh kim ton ca Kim ton Nh nc;Xt ngh ca Kim ton trng Kim ton Nh nc chuyn ngnh IV, V trng V Php ch, V trng V Ch v Kim sot cht lng kim ton,QUYT NH:iu 1. Ban hnh km theo Quyt nh ny Quy trnh kim ton D n u t xy dng cng trnh.

iu 2. Quyt nh ny c hiu lc thi hnh sau 45 ngy, k t ngy k v thay th Quyt nh s 05/2007/Q-KTNN ngy 02/8/2007 ca Tng KTNN ban hnh Quy trnh kim ton D n u t.

iu 3. Th trng cc n v trc thuc Kim ton Nh nc, cc t chc v c nhn c lin quan chu trch nhim thi hnh Quyt nh ny./.

Ni nhn: - Ban B th Trung ng ng;- U ban Thng v Quc hi;- Vn phng T v cc Ban ca ng;- Th tng Chnh ph;- Vn phng Ch tch nc; VP Quc hi; VP Chnh ph; - Hi ng dn tc, cc y ban ca Quc hi; cc Ban ca y ban Thng v Quc hi;- Cc B, c quan ngang b, c quan thuc Chnh ph;- HND, UBND cc tnh, thnh ph trc TW;- VKSND ti cao, TAND ti cao;- Cc c quan TW ca cc on th; - Cc Tp on kinh t, Tng cng ty 91;- Cc Kim tra VBQPPL - B T php; - Cng bo;- Lnh o KTNN; cc n v trc thuc KTNN;- Lu: VT.TNG KIM TON NH NC

inh Tin Dng

QUY TRNH KIM TON D N U T XY DNG CNG TRNH(Ban hnh km theo Quyt nh s 03 /2012/Q-KTNN ngy 04 thng 04 nm 2012 ca Tng Kim ton Nh nc)Chng INHNG QUY NH CHUNGiu 1. i tng p dng Quy trnh kim ton d n u t xy dng cng trnh (sau y gi tt l d n u t) c p dng i vi cc cuc kim ton d an u t do Kim ton Nh nc thc hin. Khi thc hin kim ton d an u t, on kim ton, thnh vin on kim ton v cc c nhn, n v c lin quan phi tun th cc quy nh ti Quy trnh kim ton ca Kim ton Nh nc v cc quy nh ti Quy trnh ny.

iu 2. Phm vi iu chnh1. Quy trnh kim ton d n u t quy nh trnh t, ni dung, th tc tin hnh cc bc cng vic ca cuc kim ton d an u t, bao gm cc bc:

a) Chun b kim ton;

b) Thc hin kim ton;

c) Lp v gi bo co kim ton;

d) Kim tra vic thc hin kt lun, kin ngh kim ton.

2. Tu theo c im, tnh cht ca tng cuc kim ton c th p dng mt, hai hoc c ba loi hnh kim ton nh: Kim ton bo co ti chnh; Kim ton tun th; Kim ton hot ng.

Chng IICHUN B KIM TONMc 1. KHO ST, THU THP THNG TIN V D N U T V N V C KIM TONiu 3. Thu thp thng tin1. Nhng thng tin v d n u t cn thu thp bao gm:

a) S cn thit ca d n u t; mc ch u t; quy m cng trnh; a im xy dng; thi gian khi cng, hon thnh d n u t theo k hoch v thc t;

b) Ch u t; c quan cp trn ca ch u t; cp quyt nh u t; cc n v t vn; cc n v nhn thu xy lp v cung cp thit b;

c) Tng mc u t (tng s, c quan lp, thm nh v ph duyt d n, s ln iu chnh - nu c); ngun vn u t c duyt (ngn sch trung ng, ngn sch a phng, ngun vn vay, huy ng khc); D ton xy dng cng trnh (tng s, c quan lp, thm nh v ph duyt); Gi gi thu, gi trng thu c duyt, s ln iu chnh gi gi thu;

d) Hnh thc qun l d n (Ch u t trc tip qun l d n; thu t chc t vn qun l d n);

) Hnh thc hp ng: Hp ng trn gi, hp ng theo n gi c nh, hp ng theo n gi iu chnh, hp ng theo thi gian, hp ng theo t l %; hnh thc la chn nh thu: u thu rng ri, u thu hn ch, ch nh thu, t thc hin, cho hng cnh tranh...

e) Bo co quyt ton: Bo co quyt ton d n hon thnh, bo co vn u t thc hin theo nin nm (i vi d n ang thc hin);

g) Vn u t thc hin: Tng s, chi ph xy lp, chi ph thit b, chi ph bi thng h tr v ti nh c, chi ph qun l d n, chi ph t vn, chi ph khc; Vn u t cp, tnh hnh tm ng, thanh ton t khi cng n khi hon thnh bn giao hoc n thi im kho st (tng s, xy lp, thit b, chi ph khc...);

h) Cng tc bi thng, h tr v ti nh c: n v thc hin, hnh thc qun l; ngun kinh ph; gi tr theo quyt nh ph duyt; chi tr; ni dung bi thng, h tr cc h dn, di di cng trnh, ti nh c, t chc thc hin...

i) Tnh hnh lp v lu gi h s ca d n trong qu trnh thc hin, lp v lu gi h s hon cng;

k) H thng vn bn php l lin quan ti vic chun b, t chc, iu hnh, qun l, thc hin d n;

l) Tnh hnh thanh tra, kim tra, kim ton trc .

2. Thng tin v h thng kim sot ni b

a) Mi trng kim sot ni b: C cu t chc b my hot ng, t chc b my kim sot, chc nng nhim v, nng lc qun l ca Ban qun l d n v cc b phn nghip v nh k thut, k hoch, ti chnh k ton... ; c im ca Ban qun l d n; hnh thc qun l d n; kh khn, thun li do khch quan, ch quan c lin quan n d n; chnh sch, quy ch qun l ni b ca n v v gim st k thut thi cng, nghim thu, thanh quyt ton; ti chnh, k ton ; cng tc gim st ca nhn dn; n v t vn; cc n v thc hin cng tc bi thng, h tr v ti nh c.

b) Hot ng kim sot v cc th tc kim sot.

Vic thc hin cc quy ch qun l trong cc khu: Gim st k thut thi cng, nghim thu, thanh quyt ton; ti chnh, k ton

c) Cng tc k ton: Ch k ton p dng; t chc b my k ton; t chc hch ton k ton (h thng chng t, ti khon, s k ton v bo co k ton).

d) Kim ton, thanh tra v kim tra ni b: Cc thng tin thu thp t kt qu kim ton, thanh tra v kim tra ni b; kt qu thc hin v x l theo cc kt lun, kin ngh kim ton, thanh tra v kim tra ni b.

3. i vi d n u t kim ton thng xuyn, ch tin hnh kho st thu thp thng tin ln u, cc t kim ton tip theo nu c thm thng tin th b sung.

iu 4. Ngun thng tin v phng php thu thp thng tin1. Thng tin t n v qun l d n

a) Thu thp thng tin qua nghin cu ti liu:

H s th tc u t (Vn bn thm nh ph duyt d n; thit k, d ton xy dng cng trnh; k hoch v quyt nh giao thu; bin bn nghim thu, tng nghim thu cng trnh; bo co quyt ton vn u t d n hon thnh; bo co thm tra quyt ton vn u t d n hon thnh; quyt nh ph duyt Bo co quyt ton vn u t d n hon thnh ca cp c thm quyn; cc vn v bi thng, h tr v ti nh c); cc bo co k ton, thng k theo quy nh ca Nh nc; quyt nh v t chc b my qun l d n; cc vn bn hng dn ca cc c quan c thm quyn lin quan n vic t chc thc hin d n; hip nh vay vn v nhng quy nh, hng dn ca nh ti tr lin quan n qun l, s dng vn vay (nu c); cc vn bn trao i gia cc bn tham gia qun l, thc hin d n; cc bo co thanh tra, kim tra, kim ton nhng nm trc (nu c).

b) Thng tin t tp th v c nhn tham gia d n.

c) Thng tin t bo co ca n v v tnh hnh thc hin d n.

2. Thng tin t bn ngoi n v qun l d n (trong trng hp cn thit v nu n v qun l d n khng th cung cp thng tin lp k hoch kim ton)

a) C quan ch qun: thng tin v ngun vn, vn u t thc hin, c ch qun l ca c quan ch qun;

b) C quan cp pht vn, tnh hnh thanh ton gii ngn ti Kho bc Nh nc;

c) C quan tin hnh thanh tra, kim tra, kim ton trc : cc bo co, bin bn kt lun;

d) Cc phng tin thng tin i chng: cc bi vit v d n; cc t liu khc;

) Cc n v khc (nu c).

3. Phng php thu thp thng tin

a) Gi vn bn ngh n v qun l d n cung cp thng tin, ti liu theo cng kho st.

b) Thu thp v nh gi ti liu t n v qun l d n v bn ngoi n v qun l d n.

c) Cp nht v nh gi ti liu ca cc ln kim ton trc.

d) Phng vn, trao i trc tip.

) Quan st, thc nghim.

Mc 2. NH GI THNG TIN THU THP C V H THNG KIM SOT NI B CA N V C KIM TON, XAC INH TRONG TM VA RUI RO KIM TOANiu 5. anh gia thng tin thu thp c va h thng kim soat ni b1. c im ca Ban qun l d n: Thi gian thnh lp, kinh nghim qun l d n; ban chuyn trch hay kim nhim.

2. Hnh thc qun l d n: Ch u t trc tip qun l d n hay thu t chc t vn qun l d n.

3. Phn cng, phn cp chc nng v nhim v gia cc b phn trong n v: C m bo r rng, hp l, khng chng cho v c th kim sot ln nhau.

4. Trnh , nng lc ca cn b qun l (c p ng c yu cu cng vic).

5. Cc chnh sch v quy ch qun l ca n v.

6. nh gi cc n v t vn: Nng lc, kinh nghim, uy tn.

7. nh gi cc n v thc hin cng tc bi thng, h tr v ti nh c: Nng lc thc hin.

8. Nhng kh khn, thun li; nguyn nhn khch quan, ch quan c lin quan n d n.

iu 6. Xc nh trng tm kim ton1. Cn c vo quy m, tnh cht, c im ca tng d n xc nh trng tm kim ton nhm m bo mc tiu nh gi d n v: Th tc u t; tin ; cht lng v gi.

2. Trng tm kim ton d n u t c xc nh theo tng ni dung kim ton v la chn trong cc ni dung kim ton nh:

a) Vic tun th trnh t th tc u t;

b) Cng tc bi thng, h tr v ti nh c;

c) Xy lp, thit b;

d) Chi ph t vn, chi ph qun l d n v chi ph khc;

) Tnh kinh t, hiu lc, hiu qu;

e) Nhng vn khc (nu c).

iu 7. Xc nh ri ro kim ton1. Nhng vn c ri ro tim tng cao i vi d n u t

a) Nhng khi lng xy lp ca b phn, hng mc cng trnh d xy ra gian ln, sai st(khi lng, hng mc ngm, b che khut...);

b) Cc n gi pht sinh vo thi im giao thi hiu lc thi hnh ca nhng thay i v ch , chnh sch ca Nh nc trong lnh vc qun l u t xy dng c lin quan n d n; cc n gi c th;

c) Vn bi thng, h tr v ti nh c; nh hng ca mi trng, s xung cp ca cng trnh, d n...;

d) D n u t c a bn rng, hng mc c kt cu phc tp...

2. Nhng vn c ri ro kim sot cao i vi d n u t

a) M hnh v c ch hot ng ca cc ban qun l d ncn nhiu bt cp; trnh nng lc ca Ban qun l d n hn ch;

b) Nhng ni dung lin quan n thay i chnh sch;

c) Nhng ni dung pht sinh: Khi lng cng vic pht sinh do thay i thit k, do iu chnh b sung trong qu trnh thc hin, n gi v khi lng pht sinh ngoi hp ng;

d) Vn iu chnh gi v iu chnh hp ng; vn trt gi lin quan n nhiu loi ng tin; vn trt gi do chm tin ;

) Nhng tn ti c ch ra t nhng cuc kim ton, thanh tra, kim tra trc , nhng sai st c tnh h thng cha c khc phc (nu c);

e) Nhng vn ni cm trong qu trnh qun l d n, bao gm c qun l ti chnh, k ton;

g) Nhng sai st trong chin lc, quy hoch; vic tun th v tnh hp l ca quy hoch ngnh, vng; s thiu st trong qun l dn ti cc yu km c xc nh nh u t cha ph hp, chm tin , chi ph u t vt tri, khng t cc mc tiu ra;

h) Trng lp hoc chng cho trong iu hnh;

i) Nhng vn khc (nu c).

iu 8. anh gia rui roTrn c s kt qu phn tch v h thng kim sot ni b v cc thng tin v d n u t giai on trn, nh gi v ri ro ca mi vn theo loi ri ro (ri ro tim tng, ri ro kim sot) v mc ri ro (cao, trung bnh, thp).

Mc 3. LP K HOCH KIM TON CUC KIM TON D N U Tiu 9. Yu cu cua vic lp k hoach kim toanCn c vo cc thng tin thu thp v phn tch v i tng, n v c kim ton v ngun lc hin c tin hnh lp k hoch kim ton theo mu quy nh ca Kim ton Nh nc. K hoch kim ton ca cuc kim ton bao gm nhng ni dung ch yu quy inh t iu 10 n iu 15 ca Quy trinh nay.

iu 10. Mc tiu kim ton Trn c s mc tiu kim ton chung ca ton ngnh v yu cu ca tng cuc kim ton xc nh mc tiu c th.

iu 11. Ni dung kim ton1. Kim ton tun th php lut, ch qun l d n u t, ch ti chnh k ton;

2. Kim ton cng tc qun l cht lng v tin ca d n u t;

3. Kim ton bo co quyt ton vn u t cng trnh hon thnh hoc hng mc cng trnh hon thnh; bo co vn u t thc hin theo nin nm (i vi d n ang thc hin);

4. Kim ton tnh kinh t, tnh hiu qu, tnh hiu lc ca d n u t;

5. Tu theo tng d n v kt qu phn tch cc thng tin ban u v mc tiu kim ton, ni dung kim ton phi c xc nh c th da trn kt qu nh gi cc trng tm, ri ro kim ton.

iu 12. Phm vi v gii hn kim ton1. Phm vi kim ton

a) Thi k c kim ton.

b) n v c kim ton.

c) Xc nh gii hn cng vic phi thc hin theo tng ni dung kim ton (gi tr, t l phn trm gi tr c kim ton, gi thu, cng trnh, hng mc cng trnh c kim ton, ngun vn u t...); vic tun th php lut, ch qun l d n u t, ch ti chnh k ton; nhng vn , lnh vc cn nh gi c lin quan n vic kim ton tnh kinh t, tnh hiu qu ca d n u t.

2. Gii hn kim ton: Nu nhng ni dung khng kim ton v l do khng thc hin.

iu 13. Nguyn tc nh gi tnh kinh t, hiu qu, hiu lc ca d n u t1. nh gia tinh kinh t

a) nh gi cc yu t tit kim v lng ph trong vic s dng ngun lc u vo ca d n;

b) Ch trng nh gi mc tit kim, mc lng ph ca vic s dng kinh ph d n.

2. anh gia tinh hiu qu

S dng hai nguyn tc nh gi: Chi ph ti thiu v kt qu ti u cho tng ni dung v cho ton d n, nh gi hiu qu kinh t x hi ca d n;

3. nh gi tnh hiu lc: nh gi mc t c ca cc mc tiu ra, hiu lc ca cc vn bn qun l d n.

iu 14. Phng php kim tonNgoi cc phng php c quy nh ti Quy trnh kim ton ca Kim ton Nh nc, trong kim ton d n u t cn ch trng p dng phng php kim tra hin trng va s dng chuyn gia.

iu 15. Ni dung khac cua k hoach kim toanCc quy nh v thi hn kim ton; b tr nhn s kim ton; kinh ph v cc iu kin vt cht cn thit cho cuc kim ton; xt duyt k hoch kim ton; ph bin quyt nh, k hoch v cp nht kin thc cho thnh vin on kim ton; chun b cc iu kin cn thit cho on kim ton c thc hin ti Quy trnh kim ton ca Kim ton Nh nc.

Chng IIITHC HIN KIM TONMc 1. KIM TON TUN TH PHP LUT, CH QUN L D N U T, CH TI CHNH K TONiu 16. Kim ton cng tc lp, thm nh, ph duyt d n u t Ni dung kim toan cng tac lp, thm inh, ph duyt d an u t c quy inh tai iu 17, iu 18 v iu 19 cua Quy trinh nay.

iu 17. Cn c kim ton cng tc lp, thm nh, ph duyt d n u t1. Cn c php l

a) Lut Xy dng, Lut u thu v cc vn bn hng dn thi hnh;

b) Quy ch qun l v s dng ngun h tr pht trin chnh thc (i vi cng trnh xy dng c bn s dng vn h tr ca nc ngoi);

c) Cc vn bn quy phm php lut khc c lin quan.

2. H s d n u t

a) Quyt nh v quy hoch vng, ngnh; cc hip nh k kt i vi cc ngun vn vay;

b) Bo co u t xy dng cng trnh, d n u t xy dng cng trnh hoc Bo co kinh t - k thut xy dng cng trnh v quyt nh ca cp c thm quyn cho php tin hnh u t xy dng cng trnh;

c) Quyt nh giao nhim v ch u t v thnh lp ban qun l d n, hp ng thu t vn qun l d n (nu c);

d) K hoch nm v chun b u t ca cp c thm quyn giao; d ton kinh ph c ph duyt;

) Hp ng iu tra, kho st, t vn lp Bo co u t xy dng cng trnh, d n u t xy dng cng trnh hoc Bo co kinh t - k thut xy dng cng trnh;

e) Giy php kinh doanh, chng ch hnh ngh ca n v thc hin hp ng iu tra, kho st, t vn, lp bo co u t xy dng cng trnh, d n u t xy dng cng trnh hoc Bo co kinh t - k thut xy dng cng trnh;

g) Vn bn thm tra, thm nh, ph duyt d n u t hoc bo co kinh t, k thut; bin bn nghim thu bn giao ti liu;

h) Ti liu khc (nu c).

iu 18. Ni dung kim ton cng tc lp, thm nh, ph duyt d n u t1. S ph hp ca vic lp d n vi quy hoch c duyt.

2. Thm quyn ca c quan quyt nh u t: Kim tra vic ra quyt nh u t c ng thm quyn.

3. Thm quyn ca c quan thm nh Bo co u t xy dng cng trnh, D n u t xy dng cng trnh hoc Bo co kinh t - k thut xy dng cng trnh.

4. Nng lc ca cc n v t vn: Kim tra s ph hp ca giy php kinh doanh ca n v t vn vi ni dung d n u t ang thc hin; kim tra chng ch hnh ngh ca c nhn tham gia d n.

5. Vic chp hnh trnh t, th tc u t : Bo co u t xy dng cng trnh, D n u t xy dng cng trnh hoc Bo co kinh t k thut xy dng cng trnh phi c lp, thm nh, ph duyt ng quy nh trnh t, thi gian v ni dung.

6. Kim tra s y v ph hp ca h s thit k c s vi ch trng, mc tiu u t.

7. C s ca vic lp tng mc u t; Tnh ng n ca phng php tnh tng mc u t.

iu 19. Kim ton cng tc thc hin d n u tNi dung kim toan cng tac thc hin d an u t c quy inh tai iu 20, iu 21, iu 22 v iu 23 cua Quy trinh nay.

iu 20. Cn c kim ton cng tc thc hin d n u t1. H s kho st, thit k, d ton; bo co thm tra, thm nh h s thit k, d ton; quyt nh ph duyt thit k, d ton xy dng cng trnh.

2. H s bi thng, h tr v ti nh c.

3. H s u thu:

a) K hoch u thu, thng bo mi thu, h s mi thu, h s d thu, quyt nh ph duyt kt qu u thu km theo bo co nh gi xp hng nh thu ca ch u t (trng hp u thu);

b) H s yu cu, quyt nh ch nh thu, h s xut, h s ch nh thu (trng hp ch nh thu, cho hng cnh tranh).

4. Giy php xy dng (trng hp d n u t yu cu phi c giy php xy dng), giy php khai thc ti nguyn (trng hp d n u t c nhu cu khai thc ti nguyn).

5. Hp ng kinh t, h s thanh l hp ng kinh t giao nhn thu xy lp, mua sm thit b v chi ph khc.

6. K hoch u t hng nm.

7. H s qun l cht lng cng trnh: Bn v hon cng, nht k cng trnh, h s nghim thu...; h s thanh ton, quyt ton.

8. Cc quy nh v qun l gi, thi cng xy lp, cht lng, thanh quyt ton.

9. Cc cn c khc (nu c).

iu 21. Ni dung kim ton cng tc thc hin d n u t1. Tnh hp php ca cc t chc, c nhn tham gia thc hin d n (kho st, thit k, t vn, thi cng... c t cch php nhn v giy php kinh doanh, chng ch hnh ngh ph hp theo quy nh).

2. Vic chp hnh quy nh v: S tun th ca thit k vi quy chun v tiu chun khung ca d n c cp c thm quyn ph duyt; thm quyn ca c quan thm nh (thit k, d ton v quyt ton); thm quyn ca c quan ra quyt nh ph duyt cng kho st, thit k - d ton hoc cp giy php

3. Vic chp hnh trnh t, th tc u t nh: Trnh t thit k cng trnh theo cc bc c quy nh; h s thit k, d ton phi c thm tra, thm nh trc khi ph duyt; iu kin khi cng cng trnh; cc quy nh khc (nu c).

4. Kim tra ni dung cc vn bn quy nh v th tc u t. So snh v quy m, mc , ch tiu vi cc vn bn, th tc khc ca d n u t ban hnh trc c tnh php l cao hn, nh:

a) Thit k bc sau phi ph hp vi bc thit k trc c ph duyt v quy m, cng ngh, cng sut, cp cng trnh, tiu chun, quy chun xy dng;

b) D ton xy dng cng trnh phi ph hp vi tng mc u t v khng c vt tng mc u t;

c) Hp ng trong hot ng xy dng phi ph hp vi Lut Xy dng, cc vn bn hng dn v cc vn bn lin quan, nh: cng vic phi thc hin; cht lng cng vic; thi gian khi cng, hon thnh; iu kin nghim thu thanh ton; gi hp ng, thng pht hp ng...;

d) Kim tra th tc thanh l hp ng.

5. Kim tra h s th tc u thu hoc ch nh thu v tnh y , ng n, hp l theo ng quy nh ca lut php (Lut Xy dng, Lut u thu v cc vn bn hng dn).

6. Kim tra gi tr d ton cng trnh: khi lng xy lp ng vi thit k; n gi, ph ph c p dng ng vi ch quy nh.

7. K hoch u t hng nm phi ng ch quy nh v iu kin c ghi k hoch, thm quyn giao k hoch.

8. Trnh t, th tc qun l gi cng trnh, cng tc thanh quyt ton; vic xy dng v ph duyt n gi phi ng ch quy nh.

9. Kim tra s ph hp ca vic thay i thit k, kim ton khi lng pht sinh (cc lnh thay i) vi ch , h s d thu v cc quy nh ca hp ng.

10. Kim tra vic tun th cc quy nh trong cng tc bi thng, h tr v ti nh c:

a) Thnh phn Hi ng bi thng, h tr v ti nh c theo quy nh;

b) Vic ban hnh n gi bi thng, h tr ca U ban nhn dn tnh, thnh ph;

c) Vic ph duyt phng n bi thng, h tr v ti nh c;

d) Kim tra vic xc nhn ca c quan c thm quyn i vi bn hin trng; h s k thut tha t... do n v t vn lp;

) Kim tra s y ca h s bi thng, h tr v ti nh c theo quy nh: T k khai ti sn n b ca h dn; Bin bn kim k ti sn n b ca Hi ng bi thng, h tr v ti nh c (c c bn v s ho ti sn n b); Bin bn xc nh gi n b, Bin bn thm nh ca Hi ng bi thng, h tr v ti nh c; phiu chi tin n b;

e) Kim tra vic b tr nh ti nh c.

iu 22. Kim tra cng tc nghim thu, quyt ton, a cng trnh vo khai thc, s dng 1. Cn c kim ton

a) Lut Xy dng v cc vn bn quy phm php lut c lin quan;

b) Cc bin bn nghim thu cng vic, b phn, giai on, hng mc, ton b d n u t;

c) Bn v hon cng, bo co kt qu thc hin d n (nu c)...;

d) Bo co quyt ton vn u t hon thnh.

2. Ni dung kim ton

a) H s nghim thu: Kim tra cc bin bn nghim thu cng vic, b phn, giai on, hng mc, ton b d n u t;

b) Kim tra h s hon thnh cng trnh theo quy nh;

c) Kim tra vic lp bo co quyt ton vn u t cng trnh hon thnh theo quy nh;

d) Tnh hnh thc t s dng ti sn, cng trnh sau bn giao.

iu 23. Kim ton vic chp hnh ch ti chnh k ton ca nh nc1. Cng tc qun l ti chnh

a) Kim ton vic qun l, s dng cc ngun vn u t ca d n: vn ngn sch nh nc, vn vay, vn khc;

b) Kim ton vic chp hnh cc quy nh v chi tiu thng xuyn phc v ban qun l;

c) Kim ton vic tun th cc th tc gii ngn, thanh ton: cn c vo ch v quy nh ca hp ng kim tra trnh t, th tc thanh ton;

d) Kim ton vic tun th quy nh trong chi ph khc ca d n;

e) Kim ton vic qun l, mua sm, s dng ti sn.

2. Cng tc k ton

a) Vic i chiu cng n, thanh ton i vi cc nh thu, vi c quan cp pht, cho vay;

b) T chc b my k ton ca ban qun l d n: Vic t chc, qun l hch ton ngun vn, chi ph u t cho tng d n. Vic phn b chi ph c tnh cht chung (chi ph ban qun l, chi ph t vn, l ph thanh ton).

c) Vic tun th ch k ton ch u t v chng t k ton, s k ton, ti khon k ton, bo co quyt ton, bo co ti chnh.

Mc 2. KIM TON CNG TC QUN L CHT LNG V TIN CA D N U T iu 24. Kim ton cng tc qun l cht lng1. Cn c kim ton

a) Lut Xy dng, Lut u thu v cc vn bn hng dn;

b) Ngh nh ca Chnh ph v qun l cht lng cng trnh xy dng;

c) H thng tiu chun xy dng;

d) H s mi thu, h s d thu;

) H s cht lng cng trnh: h s cht lng v kho st, thit k, thi cng...;

e) H s hp ng;

g) H s hon cng.

2. Ni dung kim ton

Cn c kt qu trong bc thc hin kim ton tun th vic chp hnh cc vn bn php lut v qun l d n u t v cn c vo cc vn bn php lut v qun l cht lng cng trnh xy dng nh gi cht lng tng khu trong thc hin d n u t v ton d n c th nh.

a) Kim tra nh gi cht lng cng tc lp d n: Tnh tun th quy hoch, nhu cu u t, quy m u t, phng n chn v thit k xy dng v dy chuyn cng ngh...

b) Kim tra nh gi cht lng cng tc kho st: Kim tra tnh tun th Nhim v kho st, phng php kho st, tiu chun kho st p dng, gim st kho st ca nh thu v ch u t cng cc ni dung trong bo co kho st...

c) Kim tra nh gi cht lng cng tc thit k: Tnh tun th nhim v thit k, thit k c s, kt qu kho st v tiu chun thit k, s r rng y ca bn v thit k m bo cho cng tc lp d ton v thi cng.

d) Kim tra nh gi cht lng cng tc thi cng xy dng cng trnh bao gm: Kim tra cng tc gim st cht lng thi cng xy dng cng trnh ca nh thu; kim tra cng tc gim st cht lng thi cng xy dng cng trnh v nghim thu cng trnh xy dng ca ch u t; kim tra cng tc gim st tc gi ca nh thu thit k xy dng cng trnh; kim tra vic tun th v chng nhn iu kin m bo an ton chu lc v chng nhn s ph hp cht lng cng trnh xy dng; kim tra tnh tun th v bo hnh, bo tr cng trnh theo quy nh.

e) S dng kt qu nh gi ca cc c quan chuyn mn.

iu 25. Kim ton cng tc qun l tin 1. Cn c kim ton

a) Lut Xy dng, Lut u thu v cc vn bn hng dn;

b) Ngh nh ca Chnh ph v qun l cht lng cng trnh xy dng;

c) Quyt nh ca cp c thm quyn cho php tin hnh u t xy dng cng trnh;

d) H s mi thu, h s d thu;

) H s cht lng cng trnh;

e) H s hp ng;

g) H s hon cng.

2. Ni dung kim ton

a) Xc nh thi gian chm tin theo tng cng vic t lp d n n thi cng xy lp, hon thnh bn giao cc hng mc v ton b cng trnh theo ni dung hp ng k kt;

b) Thi gian chm tin d n theo k hoch ban u;

c) Xc nh nguyn nhn khch quan, ch quan;

d) nh gi vic x l chm tin ca ch u t;

) Kin ngh x l vi phm.

Mc 3. KIM TON BO CO QUYT TON VN U T THC HINiu 26. Kim ton ngun vn u t1. Cn c kim ton

a) Lut xy dng v cc vn bn hng dn thc hin;

b) Quy ch qun l v s dng ngun vn ODA, hip nh k kt vi t chc cho vay vn;

c) Quyt nh ph duyt u t d n;

d) Cc ch qun l ti chnh, k ton ca Nh nc.

2. Ni dung kim ton

a) Kim tra tnh y ca ngun vn u t: Chng t, s k ton, thc hin i chiu s vn cp, cho vay, thanh ton do ch u t bo co vi s xc nhn ca c quan cp vn, cho vay, thanh ton lin quan; trng hp nhn vn bng ngoi t phi thc hin kim tra vic quy i theo t gi quy nh ti thi im pht sinh;

b) Kim tra tnh hp php, hp l ca cc ngun vn u t s dng;

c) Kim tra s ph hp trong vic s dng cc loi ngun vn u t so vi c cu xc nh trong quyt nh u t ca cp c thm quyn.

iu 27. Kim ton chi ph u tNi dung kim toan chi phi u t xy dng cng trnh c quy inh tai iu 28, iu 29 cua Quy trinh nay.

iu 28. Cn c kim ton chi phi u t1. Lut Xy dng, Lut u thu v cc vn bn hng dn thc hin.

2. Cc ch qun l ti chnh, k ton ca Nh nc.

3. H s, ti liu do n v cung cp: Cc h s bn v thit k, h s d ton, h s hp ng, bin bn nghim thu, bn v hon cng, quyt ton A - B; h s a chnh, h s bi thng, h tr v ti nh c v cc ti liu khc c lin quan.

iu 29. Ni dung kim ton chi phi u t1. Kim ton chi ph xy lp

Khi tin hnh kim ton, kim ton vin phi nghin cu k h s, bn v thit k, hon cng v cc ti liu c lin quan, chn mu nhng khi lng xy lp c gi tr ln, nhng phn cng vic c nhiu kh nng trng lp i su kim tra chi tit.

a) Kim tra thc t ti hin trng: kim tra tng th cng trnh v khi lng, cht lng, k thut, m thut cng trnh...; chn mu mt s cng vic, hng mc, kim tra kch thc thng qua cc phng php o, m ...; kim tra quy cch phm cht vt t, vt liu; s dng cc thit b kim tra s ph hp ca thc t vi bn v hon cng, bin bn nghim thu k thut v nht k thi cng; kim tra xem xt a im, a hnh, a vt cng trnh xc nh iu kin p dng cc h s vn chuyn, khong cch vn chuyn trong quyt ton so vi thc t thi cng. i vi vic kim tra cc cng trnh ang giai on thi cng cn phi kim tra cc phn cng vic chm khut trc khi thc hin cc cng vic tip theo.

b) Kim tra vic tnh khi lng v vic lp n gi xy lp trong thanh ton, quyt ton: Cn c thit k, bn v hon cng, bin bn nghim thu k thut, nht k thi cng, cc kt qu kim tra hin trng tnh ton li khi lng so vi s liu trong thanh ton, quyt ton; kim tra n gi xy lp trong thanh ton, quyt ton gi tr khi lng xy lp hon thnh theo tng trng hp c th, ph thuc vo hnh thc hp ng giao nhn thu: Hp ng trn gi, hp ng theo n gi iu chnh, hp ng theo n gi c nh, hp ng theo thi gian; hp ng theo t l (%); tnh hp php ca cc trng hp c s thay i thit k v chng loi vt liu trong qu trnh thi cng lm thay i gi quyt ton so vi gi trng thu; vic p dng cc ph ph xy lp theo ch quy nh cho tng thi k nh chi ph chung, thu nhp chu thu tnh trc v thu GTGT; i vi chi ph u t pht sinh, thc hin kim toan theo cc iu kin nu trong hp ng v cc ti liu khc c lin quan.

c) S dng cc phng tin k thut c bit hoc trng cu t vn gim nh: Trong trng hp c bit, nu c nghi ng v cht lng xy dng nghim thu thanh ton m kh c th xc nh c ngay bng mt thng, nhng cng vic i hi chuyn mn su c th thu cc phng tin k thut c bit hoc thu chuyn gia khi c s ng ca lnh o Kim ton Nh nc.

2. Kim ton chi ph thit b

a) Kim tra trn h s, chng t v cc ti liu c lin quan: Danh mc, chng loi, tiu chun k thut, xut x ca thit b cng ngh, ph tng km theo v cc trang b khc vi hp ng v yu cu ca h s mi thu; kim tra gi tr ca thit b: Xem xt h s u thu mua sm thit b, hp ng mua bn, chng t gc ca thit b mua trong nc hoc nhp khu; vic p dng t gi quy i (i vi thit b mua bng ngoi t) so vi quy nh; chi ph vn chuyn, bo qun, bo dng, gia cng thit b nh: Ch ph vn chuyn, bc xp theo gi cc quy nh, chi ph bo qun, bo dng gia cng thit b theo d ton c duyt, hp ng, nghim thu(i vi thit b do ch u t t mua); chi ph thu nh thu i vi d n c nh thu nc ngoi.

b) Chn mu mt s thit b kim tra thc t ti hin trng nhm xc nh s hin hu ca ti sn v danh mc, chng loi, tiu chun k thut, xut x ca thit b cng ngh, ph tng km theo v cc trang b khc (cn thit phi lp bng danh mc kim k).

3. Kim ton chi ph khc

a) Kim ton nhm chi ph theo nh mc: Cn c vo vic p dng nh mc, t l quy nh; iu kin cam kt ca hp ng thc hin kim tra chi ph lp d n v bo co u t; chi ph v l ph thm nh d n, bo co u t; chi ph kho st xy dng, thit k cng trnh, chi ph m hnh th nghim; chi ph thm nh thit k, d ton cng trnh; chi ph lp h s mi thu, chi ph cho vic phn tch, nh gi kt qu u thu; chi ph gim st thi cng xy dng v lp t thit b; chi ph thm tra v ph duyt quyt ton cng trnh

b) Kim ton nhm chi ph tnh trc tip theo d ton c duyt

Kim tra vic lp, thm nh, ph duyt d ton; vic quyt ton i vi chi ph tuyn truyn qung co d n (nu c); chi ph nghin cu khoa hc cng ngh lin quan n d n; chi ph khi cng cng trnh; chi ph r ph bom mn; chi ph bo v an ton, bo v mi trng trong qu trnh xy dng (nu c); chi ph bo him cng trnh; li vay trong qu trnh u t; chi ph tho d cng trnh tm, cng trnh ph tr phc v thi cng; chi ph o to cng nhn v cn b k thut v cn b qun l sn xut; chi ph thu chuyn gia vn hnh chy th trong thi gian chy th; chi ph nguyn liu, nng lng v nhn lc cho qu trnh chy th khng ti v c ti ...

c) Kim ton chi ph bi thng, h tr v ti nh c: Tnh hp l v y ca h s bi thng, h tr v ti nh c, vic xy dng v ph duyt phng n bi thng, h tr v ti nh c; cn c vo h s bi thng, h tr v ti nh c, h s a chnh kt hp vi kim tra thc t xc nh din tch, ngun gc t n b; d ton cc cng trnh trn t phi bi thng, di chuyn; vic p dng gi bi thng, h tr v t, hoa mu v cc cng trnh trn t cn c vo chnh sch ca nh nc theo tng thi k; gi tr quyt ton cc cng trnh ti nh c, cc cng trnh xy dng thc hin bi thng (nu c).

d) Kim ton chi ph ban qun l d n: cn c vo chng t, ho n v cc ti liu c lin quan kim tra tnh hp l, hp l ca ton b cc khon chi ph ca ban qun l d n; i chiu cc ni dung chi vi d ton c cp c thm quyn ph duyt; chi ph thc t so vi t l, nh mc quy nh; vic mua sm, qun l v s dng ti sn.

Trng hp ban qun l d n qun l nhiu cng trnh, d n cng mt thi im m khng theo di chi tit theo tng cng trnh: Thc hin kim tra ton b chi ph ca ban; vic phn b chi ph qun l d n cho tng cng trnh, d n so vi t l, nh mc nh nc quy nh.

iu 30. Kim ton chi ph u t tnh vo gi tr cng trnh1. Cn c kim ton

a) Lut xy dng, Quy nh v qun l u t v xy dng v cc vn bn hng dn thc hin;

b) H s quyt ton v cc quyt nh ph duyt ca cp c thm quyn;

c) Kt qu kim ton phn chi ph u t d n theo tng cng trnh thc hin hng nm;

d) Bin bn xc nh gi tr thit hi, quyt nh hu b ca cp c thm quyn.

2. Ni dung kim ton chi ph u t tnh vo gi tr cng trnh

a) Xc nh chi ph u t tnh vo gi tr cng trnh theo phng php: Ly chi ph u t sau khi kim ton tr chi ph u t khng tnh vo gi tr cng trnh;

b) Cch xc nh chi ph u t khng tnh vo gi tr cng trnh trn c s cc cn c nh gi thit hi (kim k ti sn v gi tr thit hi ca Hi ng kim k c s); i chiu vi gi tr khi lng cng trnh c nghim thu; kim tra tnh ng n ca quyt nh hu b; kim tra cc cn c tnh gi tr khi lng hu b (khi lng, n gi).

iu 31. Kim ton gi tr ti sn bn giao cho sn xut s dng1. Cn c kim ton

a) Lut xy dng, cc vn bn hng dn thc hin;

b) H s quyt ton v cc quyt nh ph duyt ca cp c thm quyn;

c) Kt qu kim ton phn chi ph u t d n theo tng cng trnh thc hin hng nm;

d) Bin bn bn giao ti sn cho cc n v s dng;

) Mt bng gi, cc ch chnh sch ca Nh nc ti thi im bn giao;

e) Cc vn bn hng dn phng php quy i chi ph d n u t xy dng thc hin v mt bng gi ti thi im bn giao.

2. Ni dung kim ton gi tr ti sn bn giao

a) Kim tra danh mc ti sn bn giao, bao gm c ti sn c nh v ti sn lu ng cho cc i tng qun l;

b) Kim tra vic tnh ton quy i chi ph u t v mt bng ga ti thi im bn giao theo hng dn ca B Xy dng: Kim tra vic tng hp chi ph thc hin tng nm; vic xc nh h s quy i; kim tra vic tnh ton v tng hp chi ph quy i;

c) Kim tra tnh ng n ca vic phn loi gi tr ti sn c nh, ti sn lu ng bn giao cho sn xut s dng. Pht hin nhng trng hp phn loi khng ng gia ti sn c nh v ti sn lu ng;

d) Kim tra tnh ng n ca gi tr ti sn bn giao cho cc i tng s dng v mc ch s dng: Chi ph u t tnh ton quy i gi v bn giao cho n v s dng l chi ph u t sau khi c kim ton loi tr nhng chi ph khng hp l, b sung phn thiu st hoc nhn bn giao chi ph u t ca d n khc; mt cng trnh hon thnh c th bn giao cho nhiu i tng s dng.

Trng hp ban qun l d n khng gii th, tip tc qun l ti sn ang dng cho hot ng ca ban th nhng ti sn khng tnh vo gi tr bn giao.

iu 32. Kim ton tnh hnh cng n v vt t, thit b tn ng 1. Cn c kim ton

a) Cc quyt nh iu chuyn ti sn;

b) S k ton theo di vt t, ti sn, tnh hnh cng n v cc chng t, ti liu lin quan;

c) Cc bin bn kim k ti sn, i chiu cng n vi cc khch hng;

d) Ch ca nh nc v qun l v x l ti sn khi kt thc d n;

e) H s thanh l, nhng bn ti sn.

2. Ni dung kim ton cng n v vt t, thit b tn ng:

a) Kim ton cng n phi tr: Kim tra s phi tr cho tng khch hng: Cn c vo kt qu kim tra gi tr thc hin u t v xy lp, thit b, kin thit c bn khc c chp nhn thanh ton phn trn, tng hp, phn loi theo tng nh thu xc nh; kim tra s sch k ton, v cc chng t xc nh s tin thc t thanh ton cho tng nh thu; xc nh s n phi tr bng s tin chp nhn tr tr i s tr; thc hin i chiu xc minh cng n vi cc nh thu hoc gi th xc nhn (nu thy cn thit).

b) Kim tra ti sn v vn tn ng theo phng php: Cn i nhp, xut, tn xc nh s tn ca tng loi vt t, ti sn, sau i chiu vi s liu theo s k ton, bo co ti chnh, ti liu kim k xem c khp ng khng. Trong , chn mu mt s vt t, ti sn tn kho vi s lng ln i chiu thc t;

c) Kim tra tin mt tn qu thng qua vic kim k thc t i chiu vi s d trn s k ton;

d) i vi cc khon tin gi ngn hng thng qua vic i chiu vi s ph v trc tip ly xc nhn ca ngn hng, i chiu xc nhn s d ti khon ti c quan cp vn;

) Xem xt hng x l ca ch u t i vi ti sn (vt t, thit b) d tha, ph liu cha x l, cc khon tin vn thu c cha np ngn sch, tn d tin gi, tin mt

Mc 4. KIM TON TNH KINH T, HIU LC V HIU QU CA D N U T XY DNG CNG TRNHiu 33. Yu cu trong vic kim toan tinh kinh t, hiu lc, hiu qua cua d an u t xy dng cng trinhTy theo c th tng d n xc nh cc tiu ch nh gi tnh kinh t, hiu qu, hiu lc. Trn c s cc tiu ch c xc nh, cn c vo kt qu kim ton trn cc ni dung lp d n, thit k, d ton, la chn nh thu, qun l cht lng, qun l chi ph u t... nh gi trn cc mt kinh t, hiu lc v hiu qu ca d n u t.

iu 34. Tnh kinh tnh gi vic thc hin d n c m bo tit kim hoc lng ph; mc tit kim hoc lng ph trong tng ni dung v ton d n.

iu 35. Tnh hiu qunh gi kt qu u ra so vi chi ph u t; vic thc hin d n nh hng n hiu qu kinh t x hi nh th no trong tng ni dung v ton d n.

iu 36. Tnh hiu lcnh gi mc t c ca cc mc tiu ca d n, hiu lc ca cc vn bn qun l d n trong tng phn vic v ton b d n.

Mc 5. MT S NI DUNG LU TRONG QU TRNH THC HIN KIM TON D N U Tiu 37. Cc sai st, gian ln thng gp khi thc hin kim ton d n u tKim ton vin tham kho ti Ph lc I (nh km)

iu 38. Danh mc cu hi Kim ton vin tham kho danh mc cu hi ti Ph lc II, III, IV (nh km)

Chng IVLP V PHT HNH BO CO KIM TONiu 39. Yu cu i vi vic lp v pht hnh bo co kim ton d an u t 1. Trnh t, th tc thc hin bc lp v gi bo co kim ton d an u t c thc hin theo Quy trnh kim ton ca Kim ton Nh nc; Quy inh v lp, thm inh, xet duyt va phat hanh bao cao kim toan cua Kim toan Nha nc.

2. Bo co kim ton d an u t c lp theo mu quy nh ti H thng mu biu h s ca Kim ton nh nc.

iu 40. Ni dung c ban cua Bao cao kim toan ton d an u t 1. Phn m u gm nhng ni dung c bn sau:

a) Ni dung kim ton: Ghi theo quyt nh kim ton;

b) Phm vi v gii hn kim ton: Ghi r nhng ni dung khng kim ton v l do khng thc hin;

c) Cn c kim ton.

2. Phn ni dung gm:

a) Khi qut tnh hnh d n: Quyt nh u t, chu u t; mc ch, quy m u t; tng mc u t, ngay khi cng, ngy hon thnh;

b) Kt qu kim ton quyt ton ca d n theo cac ni dung kim toan: Ngun vn u t thc hin; chi ph u t thc hin; cc ni dung khc ca bo co quyt ton vn u t d n hon thnh (nu c). Trong tng ni dung phai nu r kt qu v nguyn nhn chnh lch;

V tnh ng n, trung thc ca Bo co (s liu) quyt ton ca D n;

c) Kt qua kim toan vic chp hnh php lut, chnh sch, ch trong qun l d n u t v cc vn bn php lut khc c lin quan. Trong mi ni dung cn phn tch, nh gi nhng vn ni bt: u im, nhng mt lm c; khuyt im, tn ti, hn ch; trch nhim ca tp th, c nhn lin quan;

d) Kt qua kim toan vic nh gi tnh kinh t, hiu lc v hiu qu ca d n.

3. Kin ngh

Cn c vo cc sai st, tn ti c bn pht hin, kin ngh vi cc n v, c quan c lin quan.

Chng VKIM TRA VIC THC HIN KT LUN, KIN NGH KIM TONiu 41. Kim tra vic thc hin kt lun, kin ngh kim tonThc hin theo quy nh ti khon 2 iu 57 Lut Kim ton Nh nc v Quy trnh kim tra thc hin kt lun, kin ngh kim ton ca Kim ton Nh nc./.

PH LC KM THEOPh lc I: Mt s sai st, gian ln thng gpPh lc II: Danh mc cu hi 01 Giai on thit k cng trnh xy dngPh lc III: Danh mc cu hi 02 Giai on u thu v giao thuPh lc IV: Danh mc cu hi 03 Giai on thi cng, gim st thi cng v nghim thu cng trnhPH LC IMT S SAI ST, GIAN LN THNG GP(Ban hnh km theo Quyt nh s 03/2012/Q-KTNN ngy 04 thng 04 nm 2012 ca Tng Kim ton Nh nc)I. KIM TON VIC CHP HNH PHP LUT, CH QUN L U T XY DNG1. Cng tc lp, thm nh, ph duyt d n u t- Cng tc lp, thm nh, ph duyt d n khng ng v trnh t, thm quyn v thi gian;- Ni dung d n u t s si khng y theo quy nh;- Nhng ti liu iu tra thm d th trng, ngun vt liu, ng lc, mi sinh, mi trng, phng n gii phng mt bng, ti nh c, ngun vn u t khng y ;- Nhng cng vic t vn cha c quy nh v nh mc chi ph nhng khng lp, duyt d ton hoc lp, duyt vi n gi cao;- D n khng ph hp vi quy hoch ngnh, vng;- Xc nh tng mc u t khng chnh xc v khng c s.2. Cng tc thc hin d n u t- H s kho st khng y , cha cn c thit k;- Ni dung h s thit k k thut, v thit k thi cng khng y theo quy nh, sai lch v quy m, cng ngh, cng sut, cp cng trnh, vn, din tch t s dngso vi quyt nh u t;- Cng tc d ton: Vn dng sai nh mc, n gi, xc nh gi i vi nhng cng vic cha c quy nh v gi thiu cn c;- Gii phng mt bng: lp, ph duyt v thc hin phng n n b khng ng quy nh; h s n b khng y , vv;- Cng tc u thu: H s mi thu khng y , r rng, chi tit; ph duyt h s v k hoch u thu khng ng thm quyn, khng s lng nh thu tham d ti thiu, khng chp hnh quy nh v thi gian; m thu khng thnh phn; xt thu khng cng bng, thiu c s; vv.- Hp ng thi cng khng cht ch, y , ng quy nh;- Khi lng pht sinh khng c thit k, d ton ph duyt b sung, sa i;- Thi cng sai thit k c duyt;- Nghim thu, thanh ton sai quy nh ca hp ng;- Khng chp hnh ng quy nh v gim st thi cng, gim st quyn tc gi ca t vn thit k;- H s nghim thu khng y : thiu bin bn nghim thu tng phn, cc ti liu kt qu th nghim vt liu, b tng, kt cu, vv.- Nht k cng trnh ghi khng y din bin pht sinh v s c trong qu trnh thi cng3. Cng tc nghim thu, thanh quyt ton, a cng trnh vo khai thc, s dng- H s nghim thu tng th khng y ;- H s hon cng khng y , khng ng vi thc t;- Bo co quyt ton vn u t cng trnh hon thnh cha lp hoc lp khng ng quy nh.II. KIM TON TNH KINH T, TNH HIU QU, TNH HIU LC CA D N U T XY DNG CNG TRNH1. Lp, thm nh, ph duyt d n u t- Cc thng tin, thng s lm cn c lp d n u t khng hp l: Cc ch s v kinh t, th trng; cc thng s v mi trng (nc thi, ting n, nhim, vv); cc ch s k thut (mc chu bo, gi, ma, ng t, vv); cc tiu chun k thut khng ph hp ( bn, tui th, cht lng vt liu, ...);- Cha xem xt tt c cc phng n u t c th c c s la chn ti u;- La chn a im u t khng hp l, theo ch quan cha tnh n cc yu t lin quan (a cht, giao thng, ngun nguyn liu, th trng, ngun nhn lc, ...);- La chn cng ngh khng khng theo tiu ch so snh chi ph hiu qu; khng m bo tnh ng b, khng nu r cc tiu chun, c tnh v thng s kinh t k thut ca thit b;- Tnh ton khng xem xt n iu kin thc t v h tng hin c nh in, nc, thot nc, ...;- La chn gii php xy dng cha lu n s lc hu v cng ngh v tin b ca khoa hc k thut.2. Thit k, d ton- Thit k khi cha thng tin v nhu cu u t, cha cn c trn nhu cu;- Kho st thiu chnh xc dn ti phng n thit k khng ph hp;- Thit k, b tr dy chuyn cng ngh khng hp l;- Thit k khng y , cha lng ht c cc phm vi khi lng cng vic cn thit dn ti pht sinh khi lng ln phi giao thu b sung lm chm tin v vt d ton chi ph;- Thit k trang thit b k thut v thit k xy dng khng c s phi hp ng b;- Thit k qu nhu cu ca bn s dng, gii php qu tn km: hnh lang v li thng nhau qu rng mt cch khng cn thit; trang b ni tht qu xa x; thit b vn hnh k thut qu tn km v cc chi ph khng ch ban u m c chi ph thng xuyn, duy tu, bo dng ny sinh trong qu trnh vn hnh v sau, ...;- Thi hn thit k qu ngn v vy n khi thi cng vic thit k mi c hon thnh y dn ti tin thi cng b nh hng v khng th kim sot c chi ph;- D ton chi ph cha chnh xc do thng tin cha y , thiu cn thn trong tnh ton hoc ch lp d ton thp d n d c ph duyt v khi thi cng s ngh duyt kinh ph b sung hon thnh; ngc li, lp d ton cao c ngun kinh ph mua sm nhng trang thit b t tin;- D ton b ct gim mt cch v c trong qu trnh thm nh v ph duyt, sau ny li phi duyt b sung;- D ton chi ph khi lng pht sinh c lp mun, thm ch khi thi cng xong hng mc, v vy khng c tc dng i vi vic qun l chi ph.3. La chn nh thu- Khng u thu rng ri m ch u thu hn ch hoc ch nh thu.- H s mi thu lp c sai st dn ti vic la chn nh thu khng m bo yu cu d n lm nh hng n tin v cht lng cng trnh;- M t gi thu khng y , r rng dn n cch hiu khng nh nhau d dn n xy ra tranh chp khi thc hin hp ng;- Ch u t v nh thu thng ng vi nhau nn thng tin cho nh thu v mt phn khi lng cng vic no trong gi thu s c giao b xung. Nh thu bit thng tin s b vi n gi cao t bin cho nhng cng vic , gim n gi cc cng vic cn li thng thu, khi c thanh ton s c hng li rt ln phn giao b xung, dn ti chi ph cng trnh tng;- Thng thu: mt nh thu mua tt c h s mi thu; cc nh thu tho hip vi nhau mt nh thu no thng thu ri phn chia li ch gia cc nh thu vi nhau (thng l trong u thu hn ch), ...;- Thm nh thiu chnh xc, ph duyt gi gi thu qu cao;- Xt thu thiu cng bng, khng theo nhng tiu thc c cp c thm quyn ph duyt;- Tiu ch nh gi h s d thu khng hp l, qua to iu kin cho cc nh thu c t nng lc, kinh nghim vn c th tham gia u thu v trng thu hoc c th a ra nhng tiu ch nh gi bt li cho cc nh thu c nng lc.4. Hp ng v thc hin hp ng- Cc iu khon hp ng khng cht ch;- Gi trn hp ng khng cn c vo gi trng thu;- Hp ng khng c iu chnh kp thi khi thay i thit k, do khng c c ci nhn tng qut v din bin chi ph, chi ph vt tri khng c pht hin kp thi. Trong nhng trng hp , thng gi c ca chi ph pht sinh, b sung thng cao hn gi hp ng gc (cc ban qun l xy dng thng ly l do l thi cng khng cng thi im).5. Qun l thi cng xy dng- Tin b ko di do nguyn nhn ch quan, khch quan;- Do gim st khng tt nn khng pht hin kp thi cc hng mc c khim khuyt k thut, s dng nguyn vt liu km cht lng; cc trang thit b k thut khng ng thng s tho thun ... dn n h hi cng trnh xy dng;- Khi nghim thu cc hng mc pht hin ra khim khuyt nhng khng kin quyt yu cu n v thi cng khc phc ngay;- Vic qu chm tr a ra yu cu sa cha cc khim khuyt c th do n v s dng sau khi nhn bn giao cng trnh khng thng bo kp thi v y cho ban QLXD v nhng khim khuyt , dn n bn nhn thu c th vin l do ht hiu lc thi hn bo hnh, s tn km chi ph cho vic khc phc.6. iu kin, nng lc ca t chc c nhn trong hot ng xy dng- Cc t chc, c nhn tham gia hot ng xy dng khng c nng lc v ti chnh, k thut, chuyn mn;- Cc t chc c nhn khng ng chc nng, ngnh ngh, khng c tin cy v kinh nghimIII. KIM TON BO CO QUYT TON VN U T CNG TRNH HON THNH HOC HNG MC CNG TRNH HON THNH1. Ngun vn u t- Hch ton khng y ngun vn, p dng sai t gi sai thi im dn n sai lch s d ngun vn trn bo co ca n v so vi s liu ca c quan cp, cho vay vn;- Cc ngun vn b phn loi mt cch sai lch;- Ngun vn s dng khng ng nguyn tc ti chnh v quyt nh u t;- Ngun vn s dng khng ng mc ch.2. Chi ph u t2.1. i vi gi tr khi lng xy lp hon thnh- V khi lng:+ Quyt ton khng khi lng, khng ng thc t thi cng;+ Tnh ton khi lng sai so thit k v bn v hon cng;+ Tnh trng khi lng xy lp ca cng trnh (thng xy ra nhng im giao);+ Quyt ton chi ph ca cng trnh khc;+ Quyt ton thiu th tc theo quy nh;+ Quyt ton khi lng phi d b do li ca nh thu;+ Quyt ton khng tr sn phm, vt t thu hi;+ Quyt ton khi lng pht sinh do li ca nh thu tnh thiu trong h s d thu c th hin trong h s mi thu v h s thit k;+ vv- V n gi:+ p dng sai gi khu vc, gi trng thu hoc n gi cng trnh;+ p dng sai h s vn chuyn, h s iu chnh gi;+ Vt t a vo cng trnh khng ng chng loi quy nh;+ Tnh sai khi lng vt liu c tnh chnh lch gi do p dng sai nh mc;+ p dng sai thi im c quy nh tnh chnh lch gi;+ p dng sai ch s trt gi: sai ngun ch s, sai thi im.- Cc khon ph ph:+ Tnh sai nh mc quy nh;+ Tnh ph ph xy lp trn gi tr thit b a vo lp t;- Tnh sai s hc v gi tr quyt ton.2.2. i vi chi ph thit b hon thnh:- Thit b khng m bo tnh nng k thut v cht lng v xut x theo yu cu;- S lng thit b, ph tng thay th khng y nh quy nh trong hp ng;- p dng sai t gi ngoi t i vi thit b nhp ngoi;- Thiu th tc thanh ton, chng t khng hp l hoc thanh ton sai ch v: ch ph kho bi, kim tra hng ho ti cng, cc ph vn chuyn, chi ph bo hnh bo dng thit b;- Phn b chi ph vn chuyn, bo qun, bo dng thit b vo tng ti sn c nh khng ng;- Thanh ton cc ni dung khng c trong hp ng;- vv.2.3. i vi chi ph khc- Khi lng kho st tnh sai, tnh khng khi lng;- Chi ph khc tnh theo nh mc: n v p dng sai t l phn trm quy nh, xc nh cc cn c tnh cha ng, vn dng sai lch hoc ln ln gia cc loi chi ph xy lp, thit b, kin thit c bn khc;- Chi ph cha c quy nh v nh mc nh: Khng c d ton hoc d ton khng c cp c thm quyn ph duyt;- Chi ph n b gii to mt bng khng ng vi khi lng thc t, n b sai din tch t, sai n gi, tin n b khng c thanh ton y n tay ngi dn c n b, thanh ton cho c din tch t cng cng, xc nh sai cp nh, loi t, ;- Cc chng t chi ph khng hp l, quyt ton vt gi tr hp ng k kt;- Quyt ton trng cc khon chi ph;- Khng ghi thu hi gi tr sn phm thu c trong thi gian sn xut th hoc thu hi gi tr ph liu sau u t;- p sai thu xut; thanh ton cho nh thu c thu nhng nh thu xut ho n khng thu;- Quyt ton tin bo him cng trnh nhng thc t khng mua;- Nhn tin bi thng bo him cng trnh nhng khng gim chi ph cng trnh;- Tnh v phn b li vay u t khng ng quy nh;- Khng np ngn sch nh nc cc khon cho thu tr s, thit b, ti sn;- vv.3. Cht lng v tin cng trnh- Cht lng:+ Sai st trong kho st, thit k lm nh hng n cht lng s dng;+ Thi cng khng m bo quy trnh k thut v yu cu ca d n; s dng nguyn vt liu khng ng tiu chun d n... lm nh hng cht lng cng trnh;+ Qun l thi cng khng tt, khng pht hin v kp thi x l sai st lm nh hng ti cht lng.- Tin :Nguyn nhn chm tin :+ Do nng lc nh thu khng m bo: huy ng my mc thit b khng ng theo h s thu; nng lc ti chnh khng p ng; nng lc qun l km...;+ Do nh thu c tnh ko di c li trong thanh ton;+ Do nng lc qun l ca t vn v ch u t;+ Do cng tc kho st thit k khng ph hp dn ti phi thay i b sung nhiu ni dung...;+ Do bin ng v gi ln;+ Do cc iu kin bt kh khng.4. Chi ph u t tnh vo gi tr cng trnh- Nhng thit hi v chi ph vt t, thit b do bn B phi chu ln ln vo chi ph u t thc hin xin hu b ca Ch u t;- Tnh sai khi lng xin hu b;- Cc sai st khc nu trong phn kim ton vn u t thc hin;- vv.5. Gi tr ti sn bn giao cho sn xut s dng- Nhng d n u t thc hin trong nhiu nm, vic quy i gi rt kh khn phc tp nn d b tnh sai;- Nhiu loi ti sn kh phn loi l ti sn c nh hay ti sn lu ng nn thng b ln ln;- B st gi tr u t nhn bn giao ca cc d n khc trong qu trnh u t hoc b st i tng bn giao ti sn u t.6. Kim ton tnh hnh cng n v vt t, thit b tn ng- Cng n thiu c s xc nh tnh chnh xc;- n v (hoc c nhn) c n gii th, thay i t chc b my khng nm c tnh hnh cng n hoc khng c kh nng thu n;- Vt t, thit b tn ng khng c kim k, nh gi li v qun l cht ch.PH LC IIDANH MC CU HI 01 GIAI ON THIT K CNG TRNH XY DNG (Ban hnh km theo Quyt nh s 03/2012/Q-KTNN ngy 04 thng 04 nm 2012 ca Tng Kim ton Nh nc)1. C s thit k 1.1. Trc khi thit k c tm hiu thng tin v khu t xy dng cng trnh hay khng? hoc tin hnh kho st a cht nn mng cng trnh hay khng? 1.2. C tham kho nhng kt qu rt ra t nhng thng tin trn vo cng tc thit k sau hay khng? 2. T chc cng tc thit k 2.1. Cng tc thit k cng trnh c da trn c s nhng quy nh chung v nhng yu cu ca ch u t khng? C tun th cc quy nh khng? 2.2. C thnh lp Ban qun l d n hay khng? v nhng nhim v quy nh v thm quyn giao cho Ban qun l d n c r rng v hp l khng? 2.3. C cc bin php m bo rng thit k c xem xt y n yu t chi ph vn hnh, duy tu bo dng sau ny khng?3. Thit k k thut 3.1. Trong thit k c xem xt n cc phng n thay th: - Dng cng trnh (v d: cu hay ng hm); - Cch thc xy dng (v d: b tng ti ch, lp ghp cc cu kin b tng c sn); - Thi cng mng (v d: mng di hay mng b). 3.2. Cc bin php thi cng c th c lu xem xt n cc yu t, c bit nh: - Kho st a cht nn mng; - Cc quy nh ca c quan nh nc; - Cc quy nh v yu cu ca ch u t. 3.3. Khi la chn phng n c c bit ch n nhng tiu ch: - Mi tng quan chi ph - hiu qu; - iu kin sau ny c th m rng hoc thay i v s dng; - Chi ph vn hnh v duy tu bo dng cng nh cc chi ph i km khc; - Bo v mi trng, phng chng chy n; - Thi gian thi cng khc nhau.

3.4. C cn nhng bn khon v phng thc thi cng, vt liu xy dng la chn (v mt k thut v kinh nghim c m bo thc hin c phng n hay khng?).

3.5. Thit k phn khung chu lc c kp thi c th kim tra c tnh kinh t ca thit k ny (kim tra tnh kinh t ca thit k khung dm chu lc)?

3.6. Nhng thay i thit k v nhng tc ng ca n c c cc c quan c thm quyn ph duyt kp thi khng? 3.7. Nhng bn v thit k tng ng vi tin thit k c c lp kp thi v y khng? C c ph duyt ca cc c quan c thm quyn khng? 4. K hoch tin 4.1. C t ra cho d n mt k hoch tin khng? C c xy dng kp thi khng? 4.2. K hoch tin c ph hp vi quy m, yu cu ca d n khng; c thch hp cho vic kp thi ch ra nhng sai lch c nhng ng ph cn thit khng? 4.3. C theo di y tt c cc hot ng quan trng i vi cng tc thi cng xy dng v t ra nhng thi hn c th cho tng phn vic tch bch khng? 4.4. Nhng thi gian t ra cho tng hot ng c th, hoc n nh nhng thi hn cui cng phi hon thnh nhng cng vic c c xc nh mt cch thc t, trao i thng nht vi cc c quan lin quan khng? 4.5. Cc i tng lin quan c bit v nhng hot ng m nu n b chm tin th s c th nh hng n thi hn hon thnh ca ton b cng trnh khng? 4.6. Nhng thi hn d kin c c tun th khng? 4.7. Nu cu tr li l khng, th c phi l nguyn nhn nm khu lp k hoch tin hay do ai chu trch nhim v nhng chm ch ? 4.8. Bn giao thu rt ra nhng iu g? PH LC IIIDANH MC CU HI 02 GIAI ON U THU V GIAO THU (Ban hnh km theo Quyt nh s 03/2012/Q-KTNN ngy 04 thng 04 nm 2012 ca Tng Kim ton Nh nc)1. M t cng vic, m t thi cng, danh mc cng vic 1.1. M t thi cng v danh mc cng vic c c xy dng trn c s thit k c ph duyt, c y khng? 1.2. Nu cu tr li l khng th phi tm hiu xem iu gy ra nhng h qu tiu cc g? 1.3. Ni dung m t cng vic (m t gi thu) c c xy dng mt cch trung lp vi tt c cc nh thu khng? hoc c a ra nhng thng tin c th c li cho mt nh thu no khng? 1.4. C huy ng s tham gia ca cc nh thu tim nng khng? c xut hin nhng li th cnh tranh i vi nhng nh thu hay khng? 1.5. Ni dung gia cc phn ca bn m t gi thu c thng nht vi nhau khng? 1.6. Bn m t nhim v thi cng c a ra mt ci nhn bao qut v mc tiu d kin ca cng vic xy dng; c gii hn nhng s liu mang tnh k thut khng? 1.7. Bn m t khi qut nhim v thi cng c y , r rng khng, c bit v: - Mc ch ca bin php xy dng;- a th v a cht ca khu t ni xy dng cng trnh; - Nhng kh nng giao thng hin c ti a im xy dng; - Phng thc xy dng v nhng phn vic quan trng nht ca d n; - Nhng to nh v cc cng trnh hin c sn. 1.8. Bn m t khi qut nhim v thi cng c da trn kt qu ca vic nghin cu kho st a cht cng trnh, vic kho st c nh gi v a cht, t l nc v nhng nh hng mi trng c th xy ra khng? 1.9. Trong trng hp mt d n xy dng cn c thc hin theo 2 hay nhiu bc tch bch vi nhau, th iu c c th hin trong bng m t thi cng hay khng? 1.10. Bn m t xy dng c bao gm lu v nhng quy nh ca c quan nh nc, c bit l nhng yu cu v k thut ca ch u t khng? 1.11. Danh mc cng vic c tp hp tt c nhng hng mc cng vic c th hin trong bn thit k khng? 1.12. Danh mc cng vic c a ra nhng kh nng thay th cho nhng mc cn c s so snh v gi c khng?1.13. Trong b cc danh mc cng vic c lu n vic ch nhm nhng cng vic cng th loi vo cng mt mc hay khng? 1.14. C tin hnh mt s phn nh r rng vi cc mc ca danh mc cng vic, nhm ngn nga s trng lp v kh nng tnh ton kp c th xy ra khng? 1.15. Nhng cng vic phi thc hin c c m t rnh mch v t m hay khng? (ti mc m tt c cc nh thu c th hiu nh nhau) 1.16. Nhng khi lng nu ra trong bn danh mc cng vic c c tnh ton mt cch chun xc v c nm trong khun kh m bn giao thu cho php khng? 1.17. Nguyn nhn ca nhng chnh lch nm u v bin php i ph vi nhng chnh lch l g? 1.18. Cc n v tnh khi lng dng cho cc mc cng vic c hp l cho vic tng hp v kim tra khi lng trong giai on quyt ton hay khng? 2. iu kin hp ng 2.1. Cc iu kin hp ng t ra c tun th nguyn tc l: ch a vo trong hp ng nhng quy nh c gi tr vi tt c cc cng vic n l khng? 2.2. Ni dung nhng iu kin hp ng c vn g khng r rng v c mu thun khng? 2.3. Nhng vn khng r rng, mu thun c c pht hin, khc phc khng? hoc c gy ra nhng bt li no cho bn giao hp ng khng? 2.4. Trong iu kin hp ng c t ra nhng yu cu v vic s dng nhn lc v s dng nhng trang thit b cng trng hay khng? 2.5. Hp ng c quy nh mt cch cht ch, y cch thc x l i vi nhng trng hp gin on cng vic gia chng khng? 2.6. Hp ng c t ra nhng iu kin pht cho trng hp khng tun th thi hn hon thnh tho thun? 2.7. Mc pht c c gii hn v c t ra mt mc trn khng? 2.8. Trong nhng iu kin hp ng, c m t r rng tt c nhng phng tin cn thit cho cng tc thi cng khng? (v d: in v nc, lin quan n v tr: cch thc v nhng kh nng v thot nc thi, rc thi) 2.9. Trong hp ng c iu chnh mt cch c th cng vic gi v sinh cng trng, gii phng rc thi v vt liu xy dng thi cng nh vic phn b gnh chu chi ph khng? 2.10. Trong cc iu kin hp ng c ku gi cc nh thu a ra nhng kin ngh gii php thay th c th nng cao hiu qu kinh t khng? 2.11. Nhng ph lc km theo hp ng c quy nh: - Giao thu cc hng mc cng vic theo tng gi thu giai on; - Bo lnh; - Nghim thu; - Nht k cng trng;- Bo hnh;- Nhng s c cn tr v gin on cng vic xy dng; - Cch thc s l trong nhng trng hp c bt ng v thanh ton; - Nhng quy nh cho trng hp quyt ton c s tr gip ca in ton. 3. Mi thu 3.1. C nhng quy nh, hng dn v h s mi thu khng? 3.2. Nhng quy nh ny c hp l v c c tun th khng? 3.3. Nhng cng vic u thu c c thc hin bi nhng c quan c thm quyn khng? 3.4. Khi mi thu y cc iu kin cn thit theo quy nh cha? 3.5. Nu vic mi thu c thc hin trc, th phi xem vic gii trnh l do c chnh ng khng? 3.6. Trong vic la chn nh thu (xt thu) c c bit ch xem xt nhng kha cnh: - Uy tn m trc ht l tnh tin cy v s tun th thi hn; - V tr ca nh thu trn th trng; - Trnh k thut, nng lc v cht lng; - Khong cch a l. 3.7. Trong trng hp ch nh thu hoc u thu hn ch, ch u t c lin tc thay i vic ch nh nh thu hay khng? 3.8. C hin tng thng thu gia cc nh thu vi nhau hay khng? 3.9. C t ra nhng quy nh ni b rng s ly bao nhiu bn cho thu hay khng? 3.10. S lng nhng bn cho thu c yu cu c tng xng vi quy m cng vic hay khng? 3.11. Trong trng hp u thu rng ri, ch u t c thng bo mi thu rng ri trn cc phng tin thng tin i chng theo quy nh hin hnh khng? 3.12. L do b qua vic ly cc bn cho thu cnh tranh c chnh ng khng? 3.13. Tt c cc nh thu tham d u thu c c nhn h s mi thu mt cch y , c cng ni dung v cng thi im khng? 3.14. Cc thng tin v gi thu c cung cp cho tt c cc nh thu mt cch bnh ng khng? 3.15. C lp danh sch theo di cc nh tham thu khng? 3.16. Tt c cc nh tham thu c c tham kho bn v, tham quan hin trng bit a th cng trnh, th loi v quy m nhng cng vic phi thc hin hay khng? 3.17. Nhng iu kin c t ra trong h s mi thu lin quan n np h s cho thu, c c tun th khng? 3.18. Thi gian cho dnh cho cng vic xt thu c tho ng khng? 3.19. Vic bo qun an ton nhng bn cho thu nhn tnh n thi im m thu c c thc hin ng quy nh khng? 3.20. Thi hn np h s thu v giao hp ng c thng nht vi k hoch tng th khng? 4. M thu, kim tra h s thu v xt thu 4.1. Nhng h s thu c np ng hn c c m bi mt b phn trung lp hay khng? 4.2. C tin hnh bin php an ton (tin hnh k tng trang hoc ng du gip lai tt c cc trang h s thu) nhm trnh gian ln khng? 4.3. Nhng kin ngh c bit c php c c xem xt v tham kho trong khi xt thu khng? 4.4. C tin hnh lp bin bn m thu hay khng v bin bn c y ch k ca nhng ngi tham d cuc m thu khng? 4.5. X l i vi nhng h s d thu np chm ra sao? 4.6. Trong lc kim tra h s, c kim tra tt c nhng h s np khng?4.7. Nhng h s np c y hay khng? 4.8. Nhng h s thu np c c xt thu ng quy nh khng? 4.9. Nhng mc mang tnh la chn, nhng cho thu ph, phn b sung v nhng kin ngh sa i v kha cnh kinh t v k thut c c kim tra nh gi khng? 4.10 . Gi gi thu c m bo chnh xc khng?4.11. Biu gi d thu c ph hp vi h s mi thu; c gi bt thng khng?4.12. Vic chnh l sa i h s d thu c ng quy nh khng? 4.13. C hin tng thng ng gi khng? 4.14. Cuc u thu c b hu khng? Nu hu, th c l do khng v c ghi chp chng minh khng? 4.15. Trc khi quyt nh giao hp ng c tin hnh thm nh v ph duyt kt qu u thu khng? 4.16. Nhng tnh ton kt cu hoc bn v thit k do nh thu cung cp c c kim tra v mt k thut v tnh kinh t khng? 4.17. C l do y v xc ng i vi nhng trng hp loi b nh thu hoc hu u thu khng? 4.18. C lu gi nhng bn cho thu khng c xt thu hay khng? 5. m phn hp ng 5.1. C tin hnh m phn hp ng khng? 5.2. Trong m phn hp ng v gi c, iu kin hp ng, nhng vn k thut ... c m bo nguyn tc i x bnh ng vi tt c nhng nh thu c kh nng trng thu khng? 5.3. Nhng ghi chp theo di cc cuc m phn hp ng c y khng? v nhng iu chnh khc vi nhng quy nh trong h s mi thu c hp l khng? 6. Giao thu v k hp ng6.1. Trong hp ng c quy nh thi hn thanh ton khng? 6.2. Hp ng k kt c ng nhng yu cu c ph duyt khng? 6.3. C gii trnh bng vn bn l do ti sao la chn nh thu khng cho gi thp nht khng? 6.4. C y ti liu chng minh vic quyt nh nh thu c chn l hp l khng? 6.5. Ti liu hp ng c cha ng y nhng tho thun c hai bn thng nht khng? 6.6. Hp ng c c giao bi nhng c nhn v c quan c thm quyn khng? 6.7. C quy nh m bo tun th nguyn tc ch thc hin mt cng vic no sau khi c tho thun bng vn bn khng? 6.8. C chia nh gi thu lch quy nh v thm quyn ph duyt v thm quyn k hp ng hay khng? 6.9. Nu trong hp ng khng iu chnh thi hn bt buc v tin thi cng, th c c tho thun vi nh thu thng qua vn bn giao nhim v khng? 6.10. C giao hp ng cho nh thu c cho thu hp l nht v tnh kinh t, tnh k thut v cht lng khng? 6.11. Hp ng c c son tho theo ng mu quy nh hay khng? 7. iu chnh hp ng 7.1. L do dn n s cn thit phi c nhng iu chnh hp ng v hp ng b sung l g? c xc ng khng? 7.2. C th nhn thy trc kh nng xy ra nhng iu chnh hp ng, hp ng b sung khng?7.3. Nhng iu chnh hp ng c cn thit phi m phn li v gi c v tho thun bng vn bn khng? 7.4. C sm tho thun v gi c cho nhng cng vic iu chnh, b sung khng? hay n khi thc hin xong nhng cng vic ny th mi tho thun gi c? 7.5. C kim tra tnh hp l v gi c ca nhng phn iu chnh, b sung hp ng khng? 7.6. Nhng phn iu chnh, b sung hp ng c c nh s lin tc khng v c sp xp ng vo nhng hng mc xy dng tng ng khng? 7.7. Nhng hp ng iu chnh, b sung c dn n nhng thay i k hoch thi gian v k hoch thanh ton khng? 7.8. C quan tm ng mc ti nhng vn phi iu chnh, b sung khng?7.9. Vic iu chnh hp ng c tun th cc iu kin trong hp ng; c ph hp vi cc quy nh php lut v iu chnh hp ng, iu chnh gi.PH LC IVDANH MC CU HI 03 GIAI ON THI CNG, GIM ST THI CNG V NGHIM THU CNG TRNH (Ban hnh km theo Quyt nh s 03/2012/Q-KTNN ngy 04 thng 04 nm 2012 ca Tng Kim ton Nh nc)1. Thi cng1.1. Khi khi cng cng trnh y cc th tc:

- Giy php xy dng,

- Cc bn v thit k thi cng v danh mc cng vic

- Cc quy nh iu kin ging buc khc ca nh nc

1.2. Nh thu c huy ng my mc, thit b v nng lc theo cam kt trong h s d thu?

1.3. Nhng cng vic c c thc hin ng khi lng, quy m v m bo cht lng quy nh hay khng?

1.4. Vt t a vo cng trnh c m bo tiu chun k thut ca d n?

1.5. Vic chm tin c nhng nguyn nhn no?

1.6. C tin hnh lp cc bn v hon cng ng vi thc t thi cng khng?

2. iu chnh thi cng C nhng iu chnh thi cng khng v l do ti sao? C ghi chp gii trnh mt cch y v nhng l do dn n nhng iu chnh khng? C s ph duyt ca cc c quan c thm quyn trc khi thc hin nhng iu chnh khng? C thng bo mt cch y nhng thay i v chi ph ca nhng iu chnh khng? Trong trng hp phi cp thit iu chnh do yu cu ca b phn gim st thi cng m cha kp ph duyt, th nhng iu chnh c c gii trnh y khng? V c c trnh kp thi cho cc c quan c thm quyn ph duyt b sung khng? Vic quyt ton cc khi lng b sung, thay i thit k c y th tc v thc hin ng quy nh khng?3. Gim st thi cng3.1. C b tr nhn s cho cng tc gim st thi cng cng trnh khng? 3.2. B phn gim st thi cng ca bn giao hp ng c kim tra chng loi v cht lng vt liu mt cch lin tc khng? 3.3. C theo di, ghi chp nhng sai st c pht hin trong qu trnh thi cng khng? C tin hnh yu cu bn nh thu khc phc nhng sai st khng? 3.4. Sai st c c khc phc ng yu cu, thi hn v c c theo di, ghi chp khng?3.5. Vic s dng nhn lc, vt liu v my mc c c kim sot v ghi chp y phc v cho cng vic quyt ton v sau c hp l khng? 3.6. Bn v hon cng c phn nh y nhng iu chnh quyt ton khng? 3.7. Nhng phn vic che khut c c nghim thu y trc khi thc hin cc phn vic khc khng? 4. Gim st thi hn thc hin4.1. Ch u t c hon thnh kp thi nhng phn vic sau y khng? - Cung cp nhng ti liu cn thit cho cng tc thi cng;- t ra nhng mc tiu chnh v n nh nhng cao im;- B tr mt bng xy dng v cc ng giao thng;- iu phi cc cng ty bng vic t ra thi hn.4.2. Nh thu c tp kt v huy ng y nhn lc, vt liu v my mc thit b cn thit p ng yu cu thi cng khng? 4.3. C gim st cht ch vic tun th nhng thi hn t ra trong hp ng khng? Nhng thi hn c c tun th khng? 4.4. Nhng s c lm gin on thi cng v nhng ch th ca b phn gim st thi cng c c theo di ghi chp y khng?4.5. C xy ra chm tin hay khng? Ai l ngi chu trch nhim v iu ? 4.6. Nh thu c yu cu thanh ton thm do chm tin thuc li ca ch u t khng v nu c th c tho ng hay khng? 4.7. Trong trng hp cc hng mc n l khng hon thnh tin th c bin php bo m tin ca tng th cng trnh khng? iu c lm tng chi ph khng? Chi ph tng thm ny c c quy trch nhim cho bn gy ra s chm tr phi chu khng? 4.8. Nu vic khng hon thnh tin thuc trch nhim ca nh thu th c gia hn cho nh thu mt thi hn thch hp hon thnh hp ng v c yu cu h thc hin nhng tho thun lin quan khng? 4.9. Thi hn iu chnh, b sung thi cng c hp l v c tin hnh ngay nhng iu chnh cn thit trong k hoch tin khng? 4.10. C thng tin y v kp thi cho nhng b phn lin quan v nhng thi hn hoc s xy ra v c tho thun li nhng thi hn mi c tnh rng buc khng? 5. Nghim thu 5.1. C tin hnh nghim thu hay khng? 5.2. Nhng vn bn nghim thu c y nhng ni dung cn thit v ch k ca nhng ngi c trch nhim khng?5.3. Thi hn t ra cho vic khc phc nhng sai st pht hin trong qu trnh nghim thu c tho ng khng? 5.4. C chng ch kim nh cn thit v nhng xc nhn nghim thu ca c quan nh nc khng, v d: - Chng ch th nghim vt liu; - Bin bn nghim thu ct thp; - vv.

5.5. Khi nghim thu c s tham gia ca cc nh chuyn mn khng?

5.6. Gi tr quyt ton ca cc hng mc cng trnh c c tng hp chnh xc v c ph hp vi nhng bin bn nghim thu khng?

5.7. Nu nhng sai st khng th khc phc c hoc khc phc th phi tn km chi ph ti mc khng tng xng, th c tho thun v vic gim thanh ton khng v mc gim c tho ng khng?

5.8. Trong trng hp nh thu khng chu khc phc nhng sai st, th c s dng n tt c cc bin php x l khng?

5.9. C hng mc cng vic no c khim khuyt m vn c ch u t nghim thu khng? Nhng khim khuyt c phi xut pht t nhng sai st ca bn giao thu khng (v d: t bn m t thu khng y hoc t nhng ch o khng ng chuyn mn ca bn giao thu) khng?

5.10. T l sai st c c xc nh mt cch r rng, ng i tng chu trch nhim khng?

5.11. Nu khng tin hnh nghim thu th l do l g v c gy thit hi cho ch u t khng?

5.12. C lp cc danh mc bo hnh km thi hn bo hnh cho tt c cc hng mc cng trnh v thng bo cho cc nh thu khng?

5.13. C tin hnh kim tra cc cng trnh trc khi kt thc thi hn bo hnh khng?