What information does the hotel decoration project settlement audit need?

1. 1, fully grasp the engineering data and carefully understand the design drawings and contract documents.

A careful understanding of design and contract documents is the basis for the budget and final accounts of decoration projects. Before the pre-settlement audit work is fully carried out, we should carefully and thoroughly understand the contents of the design documents. Where the design drawings are not deep enough, the content is not perfect, the details are unclear and ambiguous, the information should be consulted in time, and the construction unit should be informed, and the construction unit should get in touch with the design unit for further detailed explanation. At the same time, it is necessary to carefully read the contract documents and carefully study the contract terms that affect the pre-settlement results, so as to prevent the occurrence of pre-settlement audit loopholes.

1.2, carefully review the construction technology and process of partial projects.

While being familiar with the design drawings, fully understand the construction technology and process of the decoration project, and make clear the construction steps and key points of each sub-project Special attention should be paid to the details and detailed descriptions of some boundary positions and parts where new technologies are adopted, so as to avoid missing bills or the great difference in unit prices between Party A and Party B due to unclear descriptions.

1.3, carefully read the information of concealed works, design changes and on-site visas.

Because of the lack of depth and detail in the construction drawing design of decoration engineering, it is often short of node details, which is difficult to meet the needs of dividing sub-projects and calculating quantities. In the process of construction, it is also required to cooperate with civil engineering and installation engineering, especially the decoration engineering construction has its own technical characteristics and technological requirements, and there are still many working procedures and construction contents that cannot be applied with the existing quota subtitle, so there are often side-by-side modifications, changes and visas. This requires auditors to carefully review the design changes and on-site visa information, and further review which part of the visa should be signed, which part should not be signed, which part belongs to the contract and which part is not paid according to the contract; What is included in the tender offer and what is not included; Whether the comprehensive unit price and quantity of visa are reasonable. Engineering construction usually involves a large number of hidden projects, which will have a direct impact on the settlement audit effect and the final project cost. Settlement auditors should consult the on-site tracking audit log, carefully analyze the first-hand photos or written materials retained by the on-site visa, and ensure the accuracy of measurement and valuation of concealed works.

1.4, clarify the audit thinking and choose the audit focus.

After fully mastering all kinds of data related to the settlement of this project, carefully review and be familiar with the original settlement data submitted by the construction unit, sort out the audit ideas, select the audit focus and problems that should be paid attention to, so as to clarify the direction in the audit work and ensure the efficient and high-quality completion of the settlement audit work.

2, the main points of decoration engineering budget audit work

2. 1, strictly check the quantities.

The calculation and review of engineering quantity is the core of project budget and settlement audit, and the basis of engineering quantity analysis. The calculation of engineering quantity should be strictly based on the calculation rules of architectural decoration engineering promulgated by the administrative department, and the work content of the package project is the same as that of the quota project, otherwise the content should be adjusted to conform to the actual construction situation.

However, in the actual construction process, construction enterprises often overestimate the risk and increase the project cost. According to my own experience, the author summarizes the calculation points of project budget and settlement as follows:

(1) Calculation principle of guaranteed net amount.

(2) Review whether there is any modification of the project or double counting.

In the process of decoration engineering construction, it is very common to modify individual design projects according to the actual situation. The construction unit sometimes only increases but does not decrease in the process of engineering quantity calculation, which causes the situation that the engineering quantity is inconsistent with the reality. In addition, when the construction unit settles accounts, there will sometimes be double calculation of engineering quantity. For items that are settled separately, such as carrying sundries or cleaning and sanitation, the construction party will repeatedly calculate the working days at the time of settlement. This is the focus of decoration project budget audit.

(3) In addition, a large number of concealed works are often involved in engineering construction. Because concealed works are difficult to supervise, verify and dispute, the measurement of quantities of concealed works has become one of the key audit parts of project budget and settlement.

Therefore, auditors are required to master the construction technology, construction procedures and measures taken in the process of construction on the basis of being familiar with the as-built drawings, rather than relying solely on the as-built drawings when auditing the quantities. With a rigorous and meticulous working attitude, in conjunction with the construction unit and construction enterprise, through on-site measurement, do a good job of sorting out all kinds of information and specifications, obtain real and reliable engineering data, and strictly check the engineering quantity.

2.2, strictly apply the quota.

According to the actual construction situation and design drawings, it is an important link in the project budget and final accounts to apply and adjust the quota subtitle and choose the accurate charging standard. The main problems that often appear in the process of quota application are:

(1) Breakdown line, one set. At present, the budget quota of decoration engineering is comprehensive. Usually, the quota subtitle includes not only the main process of completing the sub-project, but also the preparatory process of completing the project. If the cost of pickling and waxing has been included in the marble paving project quota, it cannot be applied repeatedly. Due to various reasons, the construction unit often decomposes the quota to calculate the cost, which requires professional pre-settlement auditors to accurately check and find the correction problems in time.

(2) High quota and high cost. In the process of compiling the quota, the competent department of industry divides the same work into different quota Buddhism according to the different construction technology, materials and parts, such as the ceiling keel is divided into the main keel and the secondary keel, and divided into three Buddhism according to the keel spacing of 400×400, 400×600 and 600×600. Such meticulous classification not only brings convenience to the staff of pre-settlement, but also gives the construction party a malicious high quota, which eventually leads to high settlement cost.

(3) Cross-repeated access quota for different professional projects. Sometimes, between different majors, there will be a phenomenon that the same job repeatedly grabs places. For example, some engineering contracts stipulate that in the process of rough house decoration, the ceiling plastering is completed by the civil construction team, and the decoration cost of rough house entering the civil base is settled. However, the construction party of the decoration project often recalculates this part of the cost for various reasons such as insufficient flatness.

(4) Lack of fully matched quotas. Some art forms with complex structures and techniques are difficult to determine the applicability of a certain quota subtitle to a single project. After the auditors and the personnel of the construction unit * * * reach an agreement through research, the number of fixed Buddhism shall be determined. For the subtitle that cannot apply the quota, the price shall be determined according to the comprehensive calculation of engineering quantity, construction steps, material specifications, quantity, market price and labor cost, and submitted to the owner for decision in the form of work contact sheet or written notice letter.

2.3, strictly control the material price audit.

The unit price of some materials in the decoration engineering quota is higher than the market price, and the construction unit will take the initiative to apply the fixed material unit price. As an auditor, we should know more about and master the latest material price information released by the quota station. At the same time, in the process of reviewing the price of materials, we must first determine the quality and specifications of materials. In the case that the price of main materials is not visa-free or the price of visa materials is on the high side, the auditor should communicate with the owner or the construction unit to understand the situation first, or conduct market research with the construction unit and the construction unit * * *, and then determine the price of materials, so as to effectively reduce the project cost.

2.4. Strictly control the qualification, charging level and project contract review of construction enterprises.

The qualification of decoration construction enterprises is a comprehensive reflection of the personnel quality, management level, financial strength, contracting ability and construction performance of decoration construction enterprises. Construction enterprises of various ownership shall go through the qualification certification procedures with the construction administrative department. Engineering price appraisers must master and verify the qualification grade of construction enterprises to see whether they have the qualification to undertake engineering business, whether the charges are in line with the economic nature of the enterprises, and whether they are consistent with the items and standards allowed by the charging vouchers; Whether there is attachment. Whether the bidder, contractor and pre-settlement preparation unit are the same unit.

Engineering contract audit is an important part of investment audit. Be sure to carefully review whether the relevant documents and materials are signed completely, fully grasp the contents of engineering materials, and avoid unnecessary disputes caused by unclear contract stipulations during settlement. The adjustment methods and risk sharing that affect the settlement price and material price fluctuation should be clear and clear, leaving no survivors.

2.5. Strictly control design changes and on-site visas.

It is a common phenomenon that engineering changes occur in decoration engineering. It is an important step to adjust the settlement auditor according to the written confirmation basis of engineering changes-on-site visa. The on-site visa must be signed and sealed by the on-site representative of Party A, the supervision engineer and the on-site technical director of the construction unit. The contents, items and units of measurement of the on-site visa must be clear and complete.

Because the audit of visa projects is generally after the completion of the project, and visa projects are generally recognized by the project construction unit, not all projects are attended by auditors, so auditors must start with on-site inspection and make necessary acceptance and reception work when auditing visa projects; Secondly, the on-site construction personnel can be required to explain the rationality and accuracy of the visa project. For visa projects involving concealed works, auditors must be required to confirm on the spot, otherwise auditors will not recognize them. Visa procedures must be improved, and those that need to be signed by the leaders in charge must be signed, otherwise the auditors will not recognize them. This kind of all-round audit requires auditors to conduct in-depth and comprehensive pre-trial investigation in strict accordance with the requirements of the audit plan, formulate a detailed audit plan, and control the whole audit process in order to achieve the expected audit effect.