Audit case | The hidden cat behind an invoice

Xiaqing County is located in the southwestern border of the North China Plain. It is currently under the jurisdiction of 10 towns, 2 towns, and 2 streets. The total population is nearly 500,000. The terrain is mainly the plain. It is a traditional agricultural county. In recent years, Xiaqing County has vigorously built rural roads and gradually eliminated traffic bottlenecks that restrict the development of rural areas.

In May 2020, according to the work arrangement, the Xiaqing County Audit Bureau decided to conduct a special audit investigation of the county's beautiful rural construction projects, extended the random check of the provincial -level demonstration villages of two townships, and focused on the construction of rural roads.

Visit and inquire about the current doubt

After the audit team held an entry point, the relevant information of the project was collected to the relevant personnel of the audited unit. After consulting the information, it was learned that a road construction project in a village was divided into two bid sections. Both were completed in September of the same year and completed at the end of December. Among them, the company B of the bid was the second -level unit of the county's transportation bureau. After understanding the basic situation, the audit team went to the scene the next day.

After arriving at a village, it was found that the appearance of the village and the neighboring villages was new and old, and it was Company B that contracted the construction of the village's highway. The audit team asked about the villagers in the village. The villagers said that the village road was completed in March 2019. The highway of the neighboring village was completed in September.

Is this section of the highway built first or a false bidding set to withdraw funds? How many roads are in the same situation? With these questions, the audit team decided to talk to the relevant person in charge of the Transportation Bureau to talk about it.

Invo

In the early morning of the next day, Sun Mou, the person in charge of the audit unit, came to the conversation. Facing the inquiry of the audit team opened the door to see the mountains, Sun Mou bluntly said that the project was indeed before the construction of the project, because the roads in the four villages were disreated all year round, and the damage was seriously damaged, and the damage was seriously damaged. The villagers have repeatedly reported to the government. If the bidding procedure is relatively delayed, they also know that due to the lack of bidding materials, when the bidding in September, the road that has been completed and constructed is included in the scope of the bidding section. This is the case. According to the conversation, the audit team decided to verify the roads of the four villages. After inquiry and measurement, basically coincided with what Sun Mou said.

After discussion in the audit team, the content of Sun was basically recognized, but when I read the relevant payment voucher, I found that a C25 commercial invoice appeared. According to the bidding information and contract information, the concrete label used for road design is C30, and the price is 450 yuan/square. So what is the commercial invoice of this C25? The audit team took a question and learned from the person in charge, Sun, and said, "Company B has its own commercial mixing station, but a failure occurs during the construction process, so it purchased the concrete of 1,800 square meters."

"As for why the commercial concrete of the C25 label is similar to the C30 of the design requirements. The concrete label produced by our own mixing station is definitely the C30. The concrete. "The audit team raised questions:" The design clear requirements are C30, and the construction of C25 is really the small paragraph, and the contract price is 450 yuan per party, why is the invoice price 250 yuan? "Sun Mou once again determined Said: "Most of them must be constructed according to the designed C30, and this small part uses a low -marker commercial. The price gap between the front and rear is so large because the material prices in March are relatively low. After environmental inspections, the price of materials has risen sharply. "

Fine sniffing the rose to check the truth

The audit team decided to further investigate what Sun Mou said. The audit team asked Company B to ask for the materials of the mixing station and decided to find the loopholes on this ledger. Because the amount of cement directly affects the strength of the concrete, the team leader arranges the small A that is familiar with the project to calculate the concrete label strength configured by this material account. The dosage is 1181.83 cubic meters, of which the amount of cement is 411.06T and the amount of ash is 77.38T. According to the converted coefficient 1.2, the standard cement cost is 411.06+77.38 ÷ 1.2 = 475.54T. According to the total amount of concrete, the amount of concrete cement per square meter is 475.54 ÷ 1181.83 = 402.4kg/m3.另根据C30混凝土实验室标准配合比（水0.38:水泥1:砂1.11:石子2.72），C30混凝土中水泥理论含量应为461kg/m3，C25混凝土实验室标准配合比（水0.44:水泥1:砂1.42: Stone 3.17), C25 concrete theoretical content is 398kg/m3, and the actual cement consumption is very close to the theoretical value of the concrete with the C25 label. According to this result, the audit team once again contacted the project leader and the company A mixing station station director. In front of the evidence, Sun lowered his head and acknowledged that during the construction of the project, all of the concrete saving costs lower than the design standard of the design standard were used. And all engineering documents are settled in accordance with the original design standards. "Why did the settlement settled at the time after the construction price was completed in March, but the settlement after the sharp price increase in the building materials in October?" Facing the inquiry of the audit team, Sun Mou's frank company A was a subordinate unit of the County Transportation Bureau. , If the project is implemented, the specific report of the account is responsible for the deputy director Liu. The audit team contacted Liu, and Liu said that he had a medical treatment in the field and could only rush back the next day. As soon as I hung up the phone, Sun's phone ringing sounded in the conversation room. The call ID was Liu. The audit team signaled that Sun could answer the phone, but the sound was out of the phone. Situation? Didn't you tell me the impeccable project information before? "

Sun said the specific situation to Liu. Liu was silent for a while and sighed: "Okay, I know, I will go back to the audit team's leaders tomorrow."

In the early morning of the next day, Liu came to the audit team's office on time. Liu was slightly tired in the conversation. " Later, the bidding information is made. The county's finance is more difficult. It is normal for the project to not give money for more than a year after the project. Company B is a subsidiary of our bureau. There are many employees and the benefits. In the situation of salary, when this project is preparing to report the bill in October, I can see that the price of the concrete market is higher, and the price of the price before the price has not increased. If there is no compliance with the regulations, I take responsibility. "

After verification, Company B is a large road construction enterprise in the local area. It mainly undertakes key projects in the county. The annual net profit is more than 5 million yuan. In the voucher, we found the office funds reimbursed by multiple traffic bureaus and personal expenses reimbursed by the bureau leaders. Liu has been transferred to the local disciplinary commission for processing.

Source: Shandong Provincial Audit Office website

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