Kiểm toán XDCB

Chng I

Lun vn tt nghip

C s l lun v kim ton bo co quyt ton vn u t cng trnh xy dng c bn

hon thnh

1. Tng quan v kim ton bo co quyt ton cng trnh u t xy dng c bn

1.1. c im u t xy dng c bn v qun l u t xy dng c bn Vit Nam

1.1.1. c im u t xy dng c bn

u t l vic b vn thu li ch kinh t trong tng lai. u t XDCB l vic b vn trong lnh vc XDCB nhm to ra sn phm l nhng cng trnh, HMCT phc v cho qu trnh sn xut kinh doanh trong tng lai, phc v cho cc mc ch, li ch x hi. XDCB l ngnh sn xut vt cht, to ra c s vt cht k thut cho x hi, n quyt nh n s pht trin t nc v quy m sn xut ca cc ngnh c lin quan. u t XDCB d lnh vc no, nc ta hay trn th gii, tc v t l u t XDCB ngy cng chim t l ln trong u t. N to ra c s, ng lc thc y pht trin kinh t quc gia, gp phn thc y cc ngnh kinh t khc nh: cng nghip, sn xut vt liu, ho cht pht trin theo vi tc rt nhanh.

Qu trnh u t XDCB v cng phc tp, lin quan v i hi phi c s phi hp cht ch, c hiu qu ca cc c quan chc nng, ban ngnh v nhiu lnh vc. Sn phm XDCB v qu trnh u t lm thay i, chuyn dch c cu kinh t, tng cng i mi cng ngh, to ra c s vt cht k thut cho x hi, tng nng lc sn xut, to iu kin p dng thnh tu khoa hc cng ngh v nng cao hiu qu s dng cc ngun lc, to cng n vic lm, p ng yu cu chin lc pht trin kinh t x hi ca t nc, thc y s nghip cng nghip ho, hin i ho t nc, to iu kin v tng cng hi nhp kinh t vi cc nc trong khu vc v trn th gii.

Mi ngnh ngh kinh t u c c im ring c ca n, XDCB cng khng ngoi tr. c im ca u t XDCB th hin thng qua c im ca ngnh, ca qu trnh u t XDCB v sn phm ca qu trnh ny. N chnh l yu t quyt nh n c im ca qu trnh qun l d n u t XDCB. D n u t l nhng xut lin quan n vic b vn to mi, m rng hoc ci to nhng c s vt cht nht nh nhm t c s tng trng v s lng hoc duy tr, ci tin nng cao cht lng ca sn phm, dch v trong mt khong thi gian xc nh.

Sn phm ca qu trnh u t l cc CT, HMCT. Cc cng trnh xy dng l sn phm ca cc ngnh ngh xy lp gn lin vi t (bao gm c khon khng, mt nc, mt bin v thm lc a), c to thnh bng vt liu xy dng, thit b v lao ng. Cng trnh xy dng bao gm mt hng mc hoc nhiu HMCT nm trong dy chuyn cng ngh ng b, hon chnh (c tnh n vic hp tc sn xut) sn xut ra sn phm nu trong d n.

Nh vy, cng trnh XDCB l sn phm tt yu ca giai on thc hin u t ca d n v thng qua t c mc tiu cui cng nu ra trong d n l s tng trng v s lng, duy tr, ci tin nng cao cht lng sn phm. Cc cng trnh XDCB thng c gi tr ln, thi gian thi cng lu, a im thi cng c nh, n c d ton, thit k v phng php thi cng ring. Mi mt d n, cng trnh XDCB khi c ph duyt s c tin hnh lp d ton, thit k cng trnh sau thi cng xy dng. Cc cng trnh khc nhau nhng u tun th theo ba bc trn v tu c im mi cng trnh m d ton, thit k v thi cng khc nhau.

Cng trnh XDCB c nhiu loi v rt phc tp, phong ph, mun qun l tt cc cng trnh XDCB ta phi bit c cc loi cng trnh XDCB ang tn ti hin nay.

Hin nay c cc tiu thc phn loi cng trnh XDCB sau c ban hnh km theo Ngh nh s 16/2005/N-CP ngy 17/02/2005 ca Chnh ph.

- Theo quy m v tnh cht: Cc d n quan trng quc gia do Quc hi thng qua ch trng v cho php u t. Cc d n cn li c phn thnh ba nhm sau:

+ Cc cng trnh thuc d n nhm A: Cc d n u t XDCB thuc lnh vc bo v an ninh, quc phng c tnh cht bo mt quc gia, c ngha chnh tr x hi quan trng, sn xut cht c hi, cht n h tng khu cng nghip th khng k mc vn u t. Cc d n u t xy dng cng trnh c gi tr trn 200 t ng n trn 600 t ng.

+ Cc cng trnh thuc d n nhm B: Cc d n cng trnh xy dng trn nhng mc vn u t t 7 t ng n 600 t ng.

+ Cc cng trnh thuc d n nhm C: Cc d n u t xy dng cng trnh: cng nghip in, khai thc du kh, cc trng ph thng nm trong khu vc (khng k mc vn u t) c mc vn u t di 30 t ng. V cc d n c mc vn u t t 20 t ng, di 15 t ng, di 7 t ng.

- Phn loi theo ngun vn u t.

+ D n s dng vn Ngn sch Nh nc.

+ D n s dng vn tn dng do Nh nc bo lnh, vn tn dng u t pht trin ca Nh nc.

+ D n s dng vn u t pht trin ca doanh nghip Nh nc.

+ D n s dng vn khc bao gm c vn t nhn hoc s dng hn hp nhiu vn khc.

- Phn loi theo yu cu phm vi qun l.

+ Cng trnh do trung ng qun l.

+ Cng trnh do a phng qun l.

- Phn loi theo c im k thut cng trnh.

+ Cng trnh xy dng dn dng, cng trnh xy dng cng nghip.

+ Cng trnh cu ng, sn bay.

+ Cng trnh bn cng, iu, nh my thu in.

+ Cng trnh cp thot nc, ci to mi trng, trng cy gy rng.

+ Cng trnh c kh, ci to my, iu khin t ng.

- Phn loi theo tnh cht kinh t.

+ Cng trnh sn xut kinh doanh.

+ Cng trnh phi sn xut kinh doanh.

1.1.2. c im qun l u t xy dng c bn

c im ny c th hin thng qua cc bc c bn u t XDCB. Trn th gii trnh t cc bc u t XDCB th hin thng qua 6 bc sau:

1-Nghin cu lun chng chung v tnh kh thi ca d n.

2-Thit k, lp d ton v tnh ton chi tit cc c im kinh t k thut cng trnh.

3-Cung ng dch v, vt t, trang thit b, cng ngh.

4-Xy dng (thc hin u t).

5-Vn hnh th v b sung.

6-S dng cng trnh.

Nhng nc ta c im qun l u t XDCB ch th hin qua ba giai on sau:

-Giai on 1: Chun b u t.

-Giai on 2: Thc hin u t.

-Giai on 3: Kt thc xy dng v a cng trnh vo s khai thc s dng.

Kim ton bo co quyt ton cng trnh u t XDCB x quan tm ch yu n giai on th 2 ca qu trnh u t nc ta. y l giai on to ra cng trnh xy dng l sn phm ca qu trnh xy lp to bi vt t, lao ng, thit b. nc ta giai on ny bao gm cc cng vic c th sau:

- Xin giao t hoc cho thu t (i vi d n c s dng t).

- Xin cp giy php xy dng.

- Thc hin n b, gii phng mt bng, thc hin k hoch ti nh c v phc hi (i vi cc d n c yu cu ti nh c v phc hi), chun b mt bng xy dng nu c.

- Mua sm thit b v cng ngh.

- Thc hin vic kim sot, thit k xy dng.

- Thm nh ph duyt, thit k v tng d ton, d ton cng trnh.

- Tin hnh thi cng xy lp.

- Kim tra v thc hin cc hp ng.

- Qun l k thut, cht lng thit b v cht lng xy dng.

- Vn hnh th, nghim thu, quyt ton vn u t, bn giao v thc hin bo hnh cng trnh, sn phm.

* Thnh tu qun l u t XDCB hin nay

Cng vi s pht trin ca cc ngnh ngh kinh t khc nhau vi nhiu thnh tu t c trong c nc. Cng tc qun l u t XDCB nc ta c nhiu chuyn bin v t c nhng thnh tu sau:

- Cc cng trnh XDCB u c d n u t c duyt, thc thi c hiu qu.

- Vic t chc qun l cc cng trnh thuc cc d n c s phn chia ph hp gia d n, vi iu kin ca ch u t v hnh thc qun l.

- i vi cc d n s dng Ngn sch Nh nc p dng rng ri phng thc u thu thay th cho phng thc ch nh thu.

- To cng n vic lm cho ngi lao ng.

- Trnh chuyn mn v hiu qu trong qun l ngy cng c nng cao do: T nghin cu thc tin, du hc nc ngoi v do s u t t Nh nc.

- Nh nc lin tc ban hnh cc quy ch v qun l u t XDCB, cc sa i b sung ph hp tng d n, cng trnh xy dng, ph hp vi c im ca tng a phng.

- Khuyn khch cc i tc trong v ngoi nc tch cc u t vo cc cng trnh xy dng Vit nam khi c mt c ch qun l tt.

Bn cnh nhng thnh tu t c, cng tc qun l u t XDCB khng trnh khi nhng hn ch nh hng dn s pht trin chung ca kinh t c nc.

* Hn ch

- Vn nan gii nht hin nay: c quy ch qun l u t v xy dng, rt nhiu cc quy nh, Ngh nh ca Chnh ph, B xy dng, B k hoch c ban hnh nhng vic chp hnh trnh t u t, xy dng cn thiu nghim tc, m cha c bin php x l nghim.

- Nh nc cha ban hnh b lut v qun l u t xy dng, mi ch ban hnh cc Quy ch qun l u t v xy dng cng cc quy nh, ngh nh, c tnh cht hng dn nhiu hn tnh cht bt buc.

- Tnh trng tht thot lng ph v tham nhng vn u t trong XDCB rt nghim trng, c bit l nn lm dng quyn lc bn rt vn, thit b, khng nhng nh hng n tin thi cng, nh hng n ngun vn u t cho cng trnh m quan trng hn l cht lng cc cng trnh xy dng rt km, gy thit hi, nguy him n tnh mng ca con ngi, khng th n b ni.

- Cc b, ban ngnh lin quan cha phi hp cht ch trong vic a ra cc quy nh c tnh cht bt buc thc thi i vi cc bn lin quan n cng trnh xy dng. Khi c vi phm th cha c hnh pht thch ng chm dt ngay tnh trng. y l nguyn nhn c bn dn n tnh trng tht thot, lng ph trong XDCB.

1.2. c im u t xy dng c bn nh hng n kim ton Bo co quyt ton cng trnh xy dng c bn hon thnh

c im qun l u t XDCB nh hng n kim ton Bo co quyt ton cng trnh XDCB hon thnh c th hin qua nhng c im sau:

- Sn phm l nhng cng trnh, HMCT n chic c thit k v d ton ring, phng php thi cng ring, a im thi cng cng khc nhau. Do qu trnh kim ton c tin hnh ring bit c lp cho tng HMCT vi nhng quy nh c th ring c ca n v thit k, d ton v n gi cng cc quy nh ca khu vc a phng.

- c trng s hu vn u t xy dng chi phi n qu trnh u t v nh hng trc tip n qu trnh kim ton. Vn dng vo u t phi tun th nghim ngt v quy trnh u t xy dng, xt duyt, thm nh, cp pht, thanh ton v c rt nhiu t chc c lin quan tham gia vo qu trnh qun l.

Chnh v th, qu trnh kim ton khng ch n thun kim tra, xem xt bo co quyt ton ca ch u t vi nhng ti liu hp php ca cc bn c lin quan m phi xem xt tin cy v tnh tun th ca chng ng thi n phi c chng minh bng thc t trn cng trng v cht lng sn phm XDCB.

lm c iu ny kim ton vin cn phi c nhiu kinh nghim, am hiu su sc v lnh vc XDCB v nm chc nhng quy nh c lin quan n cc bn tham gia qun l, thc hin u t XDCB, cng nh phi hiu r nhng hin tng tiu cc, gian ln ph bin hay xy ra trong qu trnh u t v xy dng.

- c trng ca qu trnh qun l u t XDCB (iu 34-48 Ngh nh 52/CP ngy 08/07/1999 ca Chnh ph):

+ Qun l v k thut v cht lng cng trnh.

+ Qun l khi lng.

+ Qun l v gi c.

1.3. Bo co quyt ton cng trnh xy dng c bn hon thnh

Bo co quyt ton XDCB hon thnh vi t cch l mt bng khai ti chnh c quy nh c th da trn nhng c trng ring c ca lnh vc u t XDCB. Mi lnh vc c mt c th ring. V vy, cc bng khai ti chnh c quyt nh nhm mc ch cung cp y thng tin cn thit phc v vic nhn bit v qun l iu hnh lnh vc .

XDCB l mt lnh vc phc tp, sn phm XDCB c to nn bi nhiu bn c lin quan n vic qun l v thi cng xy dng cng trnh, cc khon chi tiu u c nh mc, d ton ho cao.

Khi ton b d n hon thnh gm cc d n nhm A, B, C hay cc d n s dng vn nc ngoi k cc d n ca cc c quan i din Vit nam nc ngoi. Ch u t v c quan qun l cp trn ca ch u t c trch nhim quyt ton cc chi ph chung lin quan n d n, trnh B ch qun ph duyt v tng hp chung vo kt qu quyt ton vn u t ca ton b d n bo co cc c quan chc nng v cc bn c lin quan. Cc c quan c thm quyn tin hnh thm tra v ph duyt quyt ton theo quyt nh v ch quyt ton vn u t.

"Vn u t c quyt ton" l ton b chi ph hp php thc hin trong qu trnh u t a d n vo khai thc s dng. Chi ph hp php l chi ph c thc hin ng vi h s thit k - d ton ph duyt, bo m ng quy chun, nh mc, n gi, ch ti chnh - k ton, hp ng kinh t k kt v nhng quy nh ca Nh nc ban hnh. Vn u t c quyt ton phi nm trong gii hn v tng mc u t c cp c thm quyn ph duyt hoc iu chnh (nu c). Tng d ton l tng chi ph cn thit cho vic u t xy dng (chi ph thit b, chi ph thc hin u t k c vic mua sm thit b, cc chi ph khc ca d n), c tnh ton c th giai on thit k k thut xy dng, khng vt tng mc d ton duyt.

Bo co quyt ton vn u t phi xc nh y , chnh xc tng chi ph u t thc hin; phn nh r ngun vn u t; chi ph u t c php khng tnh vo gi tr ti sn hnh thnh qua u t d n; gi tr ti sn hnh thnh qua u t: TSC, TSL, ng thi phi m bo ng ni dung, thi gian lp, thm tra v ph duyt theo quy nh.

Ni dung ca Bo co quyt ton vn u t cng trnh XDCB gm nhng im sau:

- Ngun vn u t thc hin d n tnh n ngy kho s lp bo co quyt ton.

- Chi ph u t ngh quyt ton:

+ Chi ph xy lp.

+ Chi ph thit b.

+ Chi ph khc.

- Xc nh chi ph thit hi khng tnh vo gi tr ti sn hnh thnh qua u t

+ Chi ph thit hi do thin tai, ch ho v cc nguyn nhn bt kh khng khng thuc phm vi v i tng c bo him.

+ Chi ph thit hi do khi lng cc cng vic phi hu b theo quyt nh ca cp c thm quyn ca d n, cng trnh, HMCT; chi tit theo nhm, loi TSC, TSL theo chi ph thc t.

+ Vic phn b chi ph khc cho tng loi TSC c xc nh theo nguyn tc:

( Chi ph trc tip lin quan n TSC no th tnh cho TSC .

( Chi ph chung lin quan n nhiu TSC th phn b theo chi ph trc tip ca tng TSC so vi tng chi ph trc tip ca ton b TSC.

+ Trng hp ti sn do ch u t mang li c bn giao cho nhiu n v s dng phi xc nh y danh mc v gi tr ca TSC, TSL ca d n bn giao cho tng n v.

Thng qua Bo co quyt ton cng trnh XDCB hon thnh gip cc bn lin quan nh ch u t, nh thu, cc cp chnh quyn c th nh gi kt qu qu trnh u t, xc nh nng lc sn xut, gi tr ti sn mi tng thm do u t mang li. Qua xc nh r trch nhim ca ch u t, cc nh thu, c quan cp vn, cho vay, kim sot thanh tra, cc c quan qun l Nh nc c lin quan. Ngoi ra, Bo co quyt ton cng trnh XDCB hon thnh cn gp phn hon thin c ch chnh sch ca Nh nc, nng cao hiu qu qun l vn u t trong c nc.

2. Ni dung kim ton Bo co quyt ton cng trnh u t xy dng c bn hon thnh

2.1. So snh kim ton Bo co quyt ton cng trnh u t xy dng c bn hon thnh v kim ton Bo co ti chnh

2.1.1. c im chung

- Khi thc hin mt cuc kim ton Bo co ti chnh hay kim ton Bo co quyt ton cng trnh XDCB hon thnh, kim ton vin v cng ty kim ton u phi thc hin cc cng vic kim ton theo trnh t ba bc sau:

+ Lp k hoch kim ton.

+ Thc hin kim ton.

+ Kt thc kim ton.

- Bo co kim ton v Bo co quyt ton cng trnh XDCB hon thnh gm ni dung c bn ca mt Bo co ti chnh l:

+ Tn v a ch cng ty kim ton.

+ S hiu Bo co kim ton.

+ Tiu Bo co kim ton.

+ Ngi nhn Bo co kim ton.

+ M u ca Bo co kim ton:

( Nu i tng ca cuc kim ton.

( Nu trch nhim ca gim c (ngi ng u) n v c kim ton v trch nhim ca kim ton vin v cng ty kim ton.

+ Phm vi cn c thc hin cuc kim ton.

( Chun mc kim ton p dng thc hin cuc kim ton.

( Nhng cng vic, th tc kim ton m kim ton vin thc hin.

+ kin ca kim ton vin v cng ty kim ton v Bo co.

+ a ch v thi gian lp Bo co kim ton.

+ Ch k, s hiu chng ch kim ton vin ng du.

2.1.2. c im Bo co kim ton cng trnh xy dng c bn hon thnh nh hng ti kim ton Bo co ti chnh

u t XDCB l mt lnh vc c tnh c th ring khc bit vi cc ngnh ngh kinh doanh, sn xut khc do c im ca ngnh, ca sn phm, ca qu trnh u t v qu trnh qun l. Ngoi cc yu t trn ging vi Bo co ti chnh th Bo co quyt ton cng trnh XDCB hon thnh c nhng nt c th m Bo co ti chnh khng c:

- Th nht: Kim ton Bo co quyt ton cng trnh XDCB hon thnh l mt trng hp c th ca kim ton Bo co ti chnh.

Kim ton Bo co ti chnh l mt bng khai ti chnh v cc thng tin ti chnh trong khi do c im khc bit ca XDCB l sn phm ca qu trnh xy lp, s kt hp ca vt liu, thit b v lao ng. H thng bo co quyt ton v XDCB gm cc bo co hng nm v vn v quyt ton cng trnh XDCB hon thnh, n c ni dung hon ton khc bit so vi cc Bo co ti chnh trong cc ngnh kinh t, cng nghip khc. Cc Bo co ti chnh lin quan n hot ng sn xut kinh doanh cn Bo co quyt ton cng trnh XDCB hon thnh c ni dung ch yu lin quan n xy dng, u t Do c im ring c ny m Bo co quyt ton cng trnh XDCB hon thnh l mt trng hp c th ca kim ton Bo co ti chnh.

- Th hai: Kim ton Bo co quyt ton cng trnh XDCB hon thnh l mt s kt hp cht ch gia ba loi: kim ton Bo co ti chnh, kim ton tnh tun th v kim ton hot ng. Ngoi vic tun th theo quy nh ging kim ton Bo co ti chnh, mt khc n phi tun th cc tiu chun trong XDCB nh cc quy ch u t XDCB v u t, thit k, thi cng, qun l XDCB. c bit l nhng hot ng trong qu trnh XDCB pht sinh cn c kim tra cht ch m bo tin thi cng quyt ton cng trnh XDCB hon thnh t kt qu tt nht.

- Th ba: Kim ton Bo co quyt ton cng trnh XDCB hon thnh l mt trng hp c th ca kim ton Bo co ti chnh song ni bt li l kim ton tun th. Khi thc hin u t d n phi c s ph duyt ca cp c thm quyn, khi d n c duyt, trong khu lp d ton v thit k cng cn phi c ph duyt kim tra xem c tun th cc quy nh ca Nh nc v qun l u t XDCB hay khng. Trong qu trnh thi cng cng trnh XDCB phi tun th cc quy nh v quyt ton khi lng v n gi theo quy nh ca cc n v s ti.

- Th t: Kim ton Bo co quyt ton cng trnh XDCB hon thnh c c trng ring l khng bao gi c khi nim "kim ton nm sau": v cc cng trnh XDCB khi c ph duyt u t, tnh t lc cho n khi cng trnh hon thnh a vo s dng th thi gian khng phi l mt nm c th l xong. Cng trnh c khi ch ba thng, su thng hay c khi ko di nhiu nm i vi cc cng trnh c tnh cht quc gia, c quy m u t vn ln. Mi mt cng trnh c c im ring, thi gian thi cng cng trnh khc nhau, khi lp d ton c th ch l tm thi quyt ton nm nay sau li quyt ton tng hng mc tip theo cho n khi hon thnh. c bit cng trnh XDCB pht sinh thay i lin tc ch khng c tnh cht lp i lp li nh hot ng sn xut kinh doanh. Do , khi Bo co quyt ton cng trnh XDCB hon thnh cc kim ton vin thng xuyn cp nht thu thp thng tin, cc quy nh c lin quan n cng trnh.

- Th nm: Tm hiu v HTKSNB trong kim ton bo co cng khc so vi tm hiu HTKSNB trong kim ton Bo co ti chnh ni chung. Bo co quyt ton cng trnh XDCB hon thnh cung cp thng tin cho rt nhiu bn c lin quan quan tm n Bo co nh: c quan ch qun u t, c quan thit k, c quan cp pht, ch u t, cc bn cung cp thit b vt liu, cc c quan ph duyt, c quan c thm quyn Do , vic tm hiu HTKSNB trong kim ton Bo co quyt ton cng trnh XDCB hon thnh rt phc tp, khng n gin nh trong kim ton Bo co ti chnh ch lin quan n kim sot ca bn thn doanh nghip.

-Th su: Ni dung kim ton Bo co quyt ton cng khc vi ni dung kim ton Bo co ti chnh l:

+ Kim ton tun th Quy ch qun l u t v xy dng.

+ Do khng c tnh chu k lp i lp li trong hot ng sn xut kinh doanh, v vy vic phn loi quyt ton cng trnh XDCB lin quan n tng HM, CT l khc nhau tu thuc c im ring ca tng cng trnh.

- Th by: Tnh trng yu trong kim ton Bo co quyt ton cng trnh XDCB hon thnh cng c nh gi khc so vi kim ton Bo co ti chnh do c th ca XDCB l sn phm ca qu trnh xy lp, s kt hp ca vt liu, thit b v lao ng. Do , tnh trng yu c nh gi trn nhiu kha cnh t khu ph duyt d n u t cho n khi cng trnh hon thnh a cng trnh vo s dng, trong mi giai on l khc nhau.

- Th tm: Bng chng kim ton trong kim ton Bo co ti chnh cng khc: Cc bng chng trong kim ton Bo co quyt ton cng trnh XDCB hon thnh l cc vn bn quy phm lin quan lin quan n u t v xy dng, cc h s php l lin quan n cng trnh. Cc bng chng ny m bo s kim sot cht ch ca cc bn tham gia qun l cng trnh ng thit k, nh mc, d ton s c tnh thuyt phc v tin cy cao.

- Th chn: Phng php k thut vn dng kim ton Bo co quyt ton cng trnh cng khc:

+ Phng php tun th l ch yu.

+ Phng php c bn c thc hin din rng.

+ K thut thu thp bng chng ch yu da vo kim sot.

+ Mu kim ton rng hn, nhiu ni dung kim ton lun c kim ton 100% khng c khi nim chn mu c bit l vic kim ton tun th quy ch qun l u t XDCB v cc vn bn php l c lin quan n cng trnh.

+ nh gi HTKSNB l vic nh gi cho c h thng ca nhiu bn c lin quan n qu trnh qun l thi cng xy dng cng trnh.

+ Phng php kim ton cho tng ni dung c th cng c s khc nhau v thng i t th nghim tun th n th nghim c bn.

Nhng im khc bit trn to nn s khc bit c bn gia kim ton bo co quyt ton cng trnh XDCB v kim ton bo co ti chnh. Chnh v vy yu cu cc kim ton vin cn ch :

Trong khu lp k hoch kim ton: Kim ton vin phi c s am hiu v tng kiu qun l v c trng ca tng kiu ny lp k hoch kim ton cho ph hp. ng thi cng phi bit c trnh t tin hnh v cc th tc cn thit cho tng cng vic mi kiu qun l. Bn cnh n cn lm c s kim ton vin d kin v bin ch, chi ph v thi gian kim ton cn thit.

Trong khu thc hin kim ton: Kim ton vin phi bit c nhng quy nh c lin quan n tng kiu qun l c th hin nay, v ph duyt, trnh t thc hin v nhng tn ti thng gp. Mt trong nhng cng vic c s khc nhau ni bt ca giai on thc hin kim ton lin quan n tng hnh thc qun l thc hin u t l vic nghin cu nh gi HTKSNB ca ch u t. Nu kim ton vin khng nm c c th ny th khng th nghin cu v n v khng th vn dng mt cch c hiu qu cc phng php kim ton.

Mt khc, khi kim ton bo co quyt ton cng trnh XDCB, cc c im ca tng hnh thc qun l v quy nh ring ca n s tc ng rt ln n vic kim ton tnh tun th v trnh t XDCB k c cc k thut v th tc kim ton c th.

2.2. Mc tiu kim ton bo co quyt ton cng trnh xy dng c bn hon thnh

Kim ton Bo co quyt ton cng trnh XDCB do phi tun th cc quy nh, cc quy ch qun l hin hnh lin quan n XDCB. Chnh v vy, mc tiu kim ton cng khc so vi mc tiu kim ton bo co ti chnh, n c th hin:

- Kim tra xem bo co quyt ton c phn nh trung thc, hp l trn cc kha cnh trng yu tnh hnh v kt qu u t hay khng.

+ Tnh trung thc c th hin trn c s tnh hnh u t, khi lng, cht lng cng trnh v n gi c phn nh theo ng ni dung, bn cht v gi tr ca tng cng trnh, theo khu vc v a im thi cng.

+ Tnh hp l c th hin l cc thng tin v u t, khi lng, cht lng v n gi c phn nh trung thc, cn thit v ph hp v khng gian, thi gian v s kin c tha nhn.

- Kim tra xem Bo co quyt ton cng trnh XDCB hon thnh c c lp trn c s chun mc k ton, ch k ton v cc quy nh v quyt ton vn u t hin hnh c chp nhn rng ri hay khng.

- Kim tra xem ton b vn u t hp l, vn u t c duyt hay s vn c to thnh ti sn nh th no?

+ Vic cp pht vn.

+ D ton v quyt ton vn c hp l, ph hp vi tnh hnh thc t hay khng?

+ Xc nh ti sn nh th no? (tnh gi).

2.3. Ni dung kim ton Bo co quyt ton cng trnh xy dng c bn hon thnh

2.3.1. Kim ton tnh tun th

Tnh tun th l mt c trng ni bt ca kim ton Bo co quyt ton cng trnh XDCB hon thnh. Tnh tun th ca Bo co quyt ton cng trnh XDCB hon thnh c th hin:

- Tun th ch k ton, h thng Bo co quyt ton ca n v ch u t.

- Tun th chnh sch, ch v nhng quy nh v qun l, cho vay v s dng vn u t.

- Tun th quy ch qun l d ton v xy dng.

Do kim ton tnh tun th ca Bo co quyt ton cng trnh XDCB hon thnh th hin trn cc kha cnh sau:

- Cc vn bn php l c lin quan n vic cho php xy dng c hp l hay khng. y l vic xem xt m bo tnh hp l v y .

- Kim ton vic chp hnh cc quy nh v thc hin v trch nhim ca cc b phn tham gia qun l u t xy dng c thc hin nghim chnh, y v ng quyn hn hay khng.

- Vic tun th v ch v qun l s dng vn u t. Vn u t ch c s dng ng mc ch u t, chi tiu ng trnh t, ng quy nh, ng i tng, ng d ton, nh mc m bo hiu qu v tit kim. Kim tra xem hin nay cc n v ang tun theo vn bn php l no.

- Kim tra xem c tun th ch k ton v h thng Bo co kim ton ca n v ch u t.

Kim ton tnh tun th c th hin qua tng giai on (g) ca mt d n t lc u t cho n kt thc a cng trnh vo s dng:

S 1: Trnh t kim ton tnh tun th Bo co quyt ton cng trnh xy dng c bn hon thnh

2.3.2. Kim ton quyt ton vn u t vo cng trnh

Kim ton Bo co quyt ton vn u t vo cng trnh l mt loi c th ca kim ton Bo co ti chnh. Nu khng tnh n s lp li ca chu k th vic kim ton Bo co quyt ton vn u t vo cng trnh ging nh kim ton Bo co ti chnh ca doanh nghip. Mt khc kim ton Bo co quyt ton vn u t vo cng trnh cn khc vic chp hnh v tun th v nh mc, d ton v khi lng trong kinh t k thut v qu trnh kim sot bi nhiu t chc c lin quan.

Ni dung kim ton Bo co quyt ton vn u t vo cng trnh gm:

- Kim ton ngun vn u t.

- Kim ton cng n.

- Kim ton chi ph u t XDCB.

+ Kim ton chi ph xy lp.

+ Kim ton chi ph thit b.

+ Kim ton chi ph khc (chi kin thit c bn khc).

- Kim ton vn bng tin.

- Kim ton TSC.

* Ni dung kim ton ngun vn u t.

Trong XDCB mi cng trnh c th c u t bng nhiu ngun vn khc nhau. Kim ton ngun vn u t phi xc nh c tng s vn u t c cp pht theo tng ngun, theo tng HMCT... c th:

- Nu l ngun vn Ngn sch phi kim ton c s u t, cp pht, thc hin, s cha cp pht, cha thanh ton v s cha s dng. Vic kim ton phi tin hnh c n v ch u t c i chiu vi B ti chnh, kho bc Nh nc.

- Nu l ngun vn vay ngn hng trong nc hay ngun vn vay nc ngoi nh WB, ADB, IMF, kim ton tin hnh n v ch u t c i chiu vi ngn hng v nhng quy nh trong hip nh vay ca cc t chc ny.

- Nu l ngun vn t c, ngun lin doanh, ngun khc pht sinh trong qu trnh s dng vn, nh gi tr ngy cng ng gp... cn phi c s hiu bit i chiu, xc nh ph hp.

Khi kim ton v ngun vn u t cng cn xc nh v lm r mi tng quan hay mc ph hp gia vic cp pht thanh ton cho vay... vi tin thi cng, m bo s ph hp v ng quy nh v vic cp pht, thanh ton v cho vay, k c vic quy i ngun vn ngoi t ra tin Vit nam.

Trong kim ton ngun vn u t thc hin kim tra HTKSNB : c s sch theo di v tng ngun vn, vic hch ton c ng y , thc hin i chiu thng xuyn hay khng

* Ni dung kim ton cng n

- Xc nh cc khon cng n l c tht v ph hp vi tng i tng, c s xc nhn ca ch n, khch n.

- Cc khon n c nh gi ng v tnh ton ng.

- Cc khon n c ghi chp y , ng quy nh vi cc chng t hp l hp l.

- Qu trnh kim sot cng n cht ch v hiu qu.

- Cc khon n c trnh by ng n v y .

- Cc khon n thuc ngha v phi tr ca ch n.

* Ni dung kim ton chi ph u t xy dng c bn

( Ni dung kim ton chi ph xy lp

Kim ton chi ph u t XDCB thng qua kim ton gi tr khi lng xy lp hon thnh. Chi ph u t hay khi lng xy lp c to thnh t khi lng, nh mc, n gi, t l chi ph chung, li nhun nh mcV vy, khi kim tra chi ph u t cn i su vo cc ni dung sau:

( Kim tra v khi lng xy lp hon thnh: Do khi lng xy lp hon thnh phi c bo m tun theo thit k v ng thc t theo kt qu o c nghim thu bn giao.

( Kim tra vic p dng n gi, nh mc c duyt ca Nh nc.

( Kim tra bin bn nghim thu bn giao, nh gi cht lng, cht lng sn xut xy lp vi cc bin bn nghim thu bn giao.

kim ton chi ph xy lp ta cn c vo cc c s php l sau:

( Cn c vo cc bin bn nghim thu v cc phiu gi thanh ton, c xc nhn ca c quan ti chnh, kho bc, ngn hng, cn c vo cc bin bn gim nh cht lng cng trnh hoc khi lng xy dng c bn hon thnh bn giao thanh ton c c quan c thm quyn quyt nh.

( Cn c vo t l nh mc chi ph chung, li nhun nh mc p dng cho tng loi cng trnh.

( Cn c vo cc thng bo gi vt liu n tn hin trng xy lp theo tng qu ca c quan c thm quyn.

( Cn c vo cc b n gi, nh mc ca Nh nc p dng cho cng trnh.( Ni dung kim ton chi ph vt t, thit b

i vi cng trnh xy dng, khi xy dng thng c cc loi vt t v thit b. Khi cng trnh hon thnh a vo s dng, cc thit b ny c kim tra theo tng i tng TSC, tng loi k c gi mua v cc chi ph khc phi tun theo quy nh v d ton c duyt. Do khi kim tra chi ph vt t thit b c th kim ton theo cc ni dung sau:

( Kim tra li cc hp ng nhn thu cung cp vt t thit b.

( Kim tra i chiu so snh thc t vi danh mc chng loi thit b, tiu chun k thut.

( Kim tra li cht lng, s liu v chng loi thit b thng qua: kim tra tnh hnh thc t v vic tnh ton gi ca cc loi thit b.

( i chiu gi gc ca nhng loi my mc thit b c nhiu nghi ng v i chiu vi ho n.

( Kim tra ch bo qun, tin mua sm, bn giao thanh ton c ph hp vi quy nh ca d ton v thit k hay khng.

( Ni dung kim ton chi ph kin thit c bn khc

Kim ton chi ph kin thit c bn khc i hi kim ton vin phi nm c tng ni dung chi ph v quy nh ca Nh nc v tng khon chi.

Cc khon chi khc bao gm cc khon sau: Cc khon chi ph kho st, thit k, chun b mt bng xy dng, gi phng mt bng n b v kinh ph ln tri tm thi phc v thi cng, chi ph ban qun l cng trnh, chi bo v cng trnh

Nh vy ni dung kim ton chi ph kin thit c bn khc cng tng i phc tp, do khi kim ton chi ph u t xy dng vo cng trnh cn quan tm n khon chi ph ny mt cch thn trng.

* Ni dung kim ton vn bng tin

Vn bng tin m ch u t, ban qun l cng trnh s dng bao gm hai loi: tin Vit nam v ngoi t.

( Kim sot ni b i vi vn bng tin l y cht ch v c hiu lc.

( Cc nghip v lin quan n vn bng tin l c thc v c ghi chp y .

( S d ti khon vn bng tin trn s ci phi khp ng vi s liu kim k thc t v tng loi tin v s liu tng cng trn cc s k ton chi tit.

( Vic quy i ngoi t ra tin Vit nam ph hp v tun theo t gi quy nh.

* Ni dung kim ton ti sn c nh- Kim ton TSC s dng cho ban qun l cng trnh.

- Kim ton TSC c hnh thnh qua u t.

Ni dung kim ton TSC tun theo cc mc tiu kim ton sau:

( Cc TSC l c thc.

( Cc TSC c phn nh mt cch y v ng gi tr.

( Vic tnh ton v nh gi TSC ng cc chun mc c chp nhn rng ri.

( S trnh by v khai bo v TSC, tnh khu hao TSC ng n v y .

( Cc TSC thuc quyn s hu ca n v ch u t.

2.4. Phng php kim ton

Phng php kim ton c th hin theo tng ni dung ca kim ton bo co quyt ton cng trnh u t XDCB.

2.4.1.Phng php kim ton ngun vn u t

Cc nghip v v ngun vn khng nhiu v thng c gi tr ln do kim ton vin thng tin hnh kim ton 100% cc nghip v kinh t pht sinh lin quan n vn u t.

Cc phng php kim ton m kim ton vin thng p dng:

- i chiu vi ngn hng phc v, c quan ti chnh xc nh v thu thp thng tin v ngun vn u t, ngun vn t nc ngoi hay trong nc, i chiu vi cc s ci v s chi tit.

- Kim tra ngun vn gim: i chiu s liu ghi gim vn vi bo co v quyt ton c duyt xc minh s liu vn c ghi gim.

- Kim tra ngun vn tng: kim tra cc ngun vn c huy ng b sung, lp bng k s c cp pht, s cp pht, s s dng v s cn li xc nh i chiu ngun b sung tng.

- Kim tra cch hch ton vn u t c ng ch quy nh.

- Kim tra tnh hp l, hp l, hp php ca cc chng t v ngun vn u t.

2.4.2. Phng php kim ton cng n

Cc khon cng n lin quan n vic thanh quyt ton cc cng trnh u t xy dng c bn rt phc tp c bit l khi bn giao thanh quyt ton n. Do khi kim ton cng n phi tin hnh kim tra ton b cc khon cng n. Cc th tc kim tra chi tit thng c p dng:

- Kim tra tng s vn thanh ton.

- Lp bng i chiu theo thi gian nh gi tnh hnh cng n

- So snh n kh i vi tng cng n.

- Kim tra s d cc khon tin mt, tin gi, cc khon tin thu c np vo Ngn sch Nh nc.

- i chiu cc khon phi tr vi cc chng t

- Kim tra qu trnh hch ton c y .

- Xc nh cc khon n kh i qu thi gian quy nh c lp d phng cha, v xc nh s trch lp d phng c a vo chi ph nh th no.

- Tng hp kt qu kim tra a ra kt lun trn bin bn kim ton.

2.4.3. Phng php kim ton chi ph

*Kim ton chi ph xy lp

Trn c s cc vn bn php quy lin quan n chi ph xy lp cc kim ton vin thc hin y th tc phn tch v th tc kim tra chi tit i vi tng cng trnh hoc HMCT.

Cc th tc phn tch c p dng:

- Phn tch so snh chi ph xy lp thc t vi k hoch, nh mc, d ton theo tng HMCT, tng thnh phn chi ph xy v lp xc nh nhng ni dung, nhng chi ph v nhng HMCT s kim ton.

Cc th tc kim tra chi tit c p dng:

( Tnh ton li tin lng v khi lng xy lp cn c vo bn v thit k v bn v hon cng i vi nhng khi lng c gi tr ln d dn n s trng lp.

( Kim tra v i chiu vic p dng nh mc, n gi xy lp trong quyt ton vi quy nh ca Nh nc.

( Kim tra li cc t l chi ph quy nh ti cc thi im v phm vi p dng c ph hp vi quy inh ca Nh nc.

( Kim tra vic p dng cc chi ph ph xy lp theo ch quy nh nh: chi ph chung, thu v li nh mc.

( Kim tra cc phn b che khut, b tnh trng, khi lng chm hay khi lng do thay i thit k.

( Kim tra v i chiu vi cc chng t lin quan: Phiu gi cng trnh, chng t thanh ton v cp pht ca ngn hng.

( Kim tra chi tit chnh lch gi vt liu xy dng v khi lng c tnh ton trn c s nh mc, n gi vt liu theo quy nh.

( Kim tra chi tit vic p dng sai n gi nhn cng thc hin cng vic xy lp khng theo quy nh ca Nh nc v cc c quan ti thi im thi cng.

( Tnh ton s liu mt s b phn, xc nh chnh lch v tm ra nguyn nhn lm c s a ra kin sau ny.

( Khi kim tra tnh hp l ca cc chng t lin quan n cng trnh xy dng.

( Kim tra vic thanh ton khi lng hon thnh theo cc iu kin ca hp ng.

( So snh khi lng gia gi tr quyt ton v gi tr trn bin bn nghim thu khi lng hon thnh gi tr xy lp theo tng HMCT.

Tng hp kt qu v a ra kt lun v kim tra chi tit chi ph xy lp cc HMCT m bo:

( Khi lng quyt ton phn nh ph hp vi thc t thi cng v cc quy nh ca Nh nc mc d cn chnh lch kp thi chnh sa theo kin ca cc kim ton vin.

( n gi quyt ton c p dng ph hp vi cc quy nh ca Nh nc

( nh mc quyt ton c p dng ph hp vi cc quy nh ca Nh nc v ca d n.

T nh gi kt qu kim tra v chi ph xy lp.

* Kim tra chi ph thit b

- Kim tra li cc hp ng nhn thu cung cp vt t thit b.

- Kim tra li thit b cng ngh, ph tng km theo v cc trang thit b khc mua v: danh mc, chng loi, tiu chun k thut, gi c theo ng nguyn tc u thu v cc nguyn tc ti chnh khc.

- i chiu d ton v chng t gc ca thit b mua trong nc hoc nhp khu.

- Kim tra cc chi ph pht sinh lin quan n chi ph thit b c ng nh d ton v bin bn nghim thu.

* Kim ton chi ph kin thit c bn khc

- So snh cc chi ph kin thit c bn khc vi d ton xc nh chnh lch i su tm hiu nguyn nhn.

- S dng bng gi quy nh i chiu v tnh li kt qu thc t. Nhng chi ph kin thit c bn khc c quy nh v t l phn trm hoc bng gi th kim tra tnh chnh xc ca vic p dng nh mc t l hoc bng gi.

- Kim tra tnh hp l v hp php ca cc chng t.

- i chiu chi ph u t c duyt b vi s liu kim k thc t v quy nh cho php duyt b ca cp c thm quyn.

- Kim tra cc khon ghi gim chi ph u t v vic phn b chi ph khc v XDCB vo tng HMCT.

- Kim tra qu trnh hch ton.

* Kim tra chi ph u t khng tnh vo gi tr cng trnh.

- Kim tra cc khon chi ph ny theo ch hin hnh ca Nh nc v cc mt: Ni dung, kinh ph, nguyn nhn v cn c.

- Kim tra chi ph thit hi do nguyn nhn bt kh khng c php khng tnh vo gi tr ti sn bn giao v cc mt: Ni dung gi tr thit hi theo cc bin bn xc nhn v mc bi thng ca cc cng ty bo him gim chi ph (trong trng hp d n mua bo him).

- Kim tra cc mt v ni dung, gi tr thit hi thc t so vi cp c thm quyn, thm quyn ca cp cho php khng tnh vo gi tr ti sn bn giao.

2.4.4. Phng php kim ton vn bng tin

Cc th tc kim ton chi tit thng c p dng l:

- Phn tch so snh mt s khon chi c gi tr ln so vi d ton, nh mc i su kim ton cc b phn cn thit v c s nghi vn.

- So snh i chiu s liu v s d tin tn qu vi s ci v s chi tit, s pht sinh cc ti khon

- Kim k qu v thc hin i chiu vi s d tin trn s sch k ton, phi c ch k ca ngi c trch nhim.

- Kim tra tnh hp l ca cc chng t.

- i chiu vi ngn hng v s d tin gi ngn hng, xc nhn rt s d ng.

- Kim tra cc khon chi v hon ng c gi tr ln.

- Kim tra vic ghi s c ng so vi quy nh khng.

2.4.5. Phng php kim ton ti sn c nh

Do c im ca TSC pht sinh t do cc kim ton vin thng tin hnh kim ton ton din tt c cc nghip pht sinh tng gim TSC.

- Tng hp TSC so snh vi bng tng hp TSC trong d ton.

- Xem xt nh gi tnh hnh tng gim ca TSC so vi d ton.

-Thc hin kim k TSC hin c i chiu vi bng quyt ton.

- Kim tra tnh hp php, hp l ca cc chng t.

- Kim tra li ngun gc ca mt s TSC m kim ton vin nghi ng xc nh tnh c tht, trnh hin tng th chp, i thu

- Kim tra v tnh ton li khu hao TSC, tnh nht qun p dng phng php tnh khu hao.

- Tng hp v a ra kt lun.

2.5. Trnh t tin hnh kim ton bo co quyt ton cng trnh u t xy dng c bn

Khi thc hin mt cuc kim ton Bo co quyt ton cng trnh xy dng c bn hon thnh, cc kim ton vin v cc cng ty kim ton thng thc hin cc cng vic kim ton theo trnh t gm 3 bc sau:

- Lp k hoch kim ton.

- Thc hin kim ton.

- Kt thc kim ton.

Qui trnh kim ton bo co quyt ton cng trnh u t xy dng c bn hon thnh c th c m t theo s sau:S 2: Qui trnh kim ton bo co quyt ton cng trnh u t xy dng c bn hon thnh

2.5.1. Lp k hoch kim ton

K hoch kim ton c lp mt cch thch hp cho tng cng trnh, HMCT. K hoch kim ton s thay i tu theo quy m ca d n, tnh cht phc tp ca cng vic kim ton. Do lp k hoch kim ton tu thuc vo kinh nghim v hiu bit ca cc kim ton vin v d n. Cc kim ton vin phi bit c v tnh hnh ca d n, phi hiu r c im ca qu trnh thi cng ca ch u t, v c th v qun l cng trnh.

* Kho st v thu thp thng tin

Hiu bit v tnh hnh d n v tnh hnh n v c kim ton.

- Hiu bit chung v lnh vc qun l u t xy dng v nhng thay i v chnh sch qun l u t xy dng trong giai on thc hin d n c nh hng quan trng n d n.

- Thu thp thng tin c bn ca d n:

+ Tnh cht, thi gian khi cng v thi gian hon thnh d n.

+ Tng mc u t v ngun vn u t ca d n: Vn u t thc hin xin quyt ton ca ton b cng trnh v tng HMCT. Vn u t cp t khi khi cng n khi hon thnh bn giao v, tng s, xy lp, thit b, kin thit c bn khc. Trong ghi theo tng ngun vn v c quan cp vn (ngn sch Nh nc, vn t vay, vn t b sung, vn ng gp).

+ S lng cc cng trnh, hng mc cng trnh d n.

+ S lng cc nh thu, hnh thc la chn cc nh thu.

+ Nhng b sung thay i ln ca d n trong qu trnh u t.

+ Hnh thc qun l ca d n.

- Tnh hnh h s quyt ton bo co quyt ton ca d n: hon thnh, mc hon thnh.

- Nng lc qun l ca ch u t.

- Hiu bit v h thng k ton v h thng kim sot ni b.

+ Cc chnh sch k ton m n v ch u t p dng v nhng thay i trong chnh sch .

+ nh hng ca cc chnh sch mi v k ton.

+ Hiu bit ca kim ton vin v h thng k ton v h thng kim sot ni b v nhng im quan trng m kim ton vin d kin thc hin trong th nghim kim sot v th nghim c bn.

+ nh gi nng lc qun l ca lnh o v ca cc b phn nghip v: k thut, d ton, ti v k ton.

+ Quy ch qun l v vic thc hin c ch trong cc khu: gim st k thut thi cng, nghim thu, thanh quyt ton.

+ Mc phc tp, d xy ra gian ln, sai st ca cc HMCT v tng loi chi ph vn u t.

- Ngun thng tin:

+ T ni b: Cc ti liu lin quan n u t xy dng c bn ca Nh nc, qua vic tip xc vi ch u t, qua thm d, phng vn cn b ng nhn vin.

+ T bn ngoi: T cc bn c lin quan vi ch u t v lin quan n u t v xy dng cng trnh: B ch qun, c quan cp vn, n v nhn thu, thng tin i chng

+ nh gi ri ro v mc trng yu:

+ nh gi ri ro tim tng, ri ro kim sot v xc nh nhng vng kim ton trng yu lin quan n tng HMCT.

+ Xc nh mc trng yu cho theo tng cng trnh v HMCT.

+ Kh nng c nhng sai st trng yu theo nh gi ca kim ton vin theo tng cng trnh v HMCT.

- Kt qu kho st:

+ Tng hp ni dung thng tin thu thp.

+ nh gi thc trng v qun l v thc thi cng trnh thng qua ri ro tim tng v ri ro kim sot ca cng trnh v rt ra nhng lu cn quan tm trong qu trnh kim ton.

+ nh gi tnh hnh hch ton k ton, kh nng tun th cc vn bn php l ca cc c quan qun l Nh nc.

* Chun b c s php l tin hnh kim ton cc kim ton vin da trn cc c s php l sau:

- C s ph duyt ca cp trn di vi hp ng kim ton bo co quyt ton cng trnh u t xy dng c bn.

+ i vi kim ton Nh nc: sau khi lp k hoch kim ton phi c s ph duyt ca Chnh ph.

+ i vi cc cng ty t nhn, cng ty c vn u t nc ngoi th c s tin hnh kim ton l cc quyt nh ca Hi ng qun tr, ca Ban Gim c.

+ i vi nhng d n c lin quan n ngn sch Nh nc th vn phi tun th theo quy nh ca kim ton Nh nc.

- C cc vn bn, cc quy ch, cc quy nh v u t v xy dng c bn.

* Lp k hoch kim ton

K hoch kim ton gm: K hoch chin lc, k hoch kim ton tng th v chng trnh kim ton.

- K hoch chin lc: L nh hng c bn, ni dung trng tm ca cuc kim ton bo co quyt ton cng trnh u t xy dng c bn hon thnh do cp trn vch ra da trn c s cuc kho st.

K hoch kim ton chin lc ch c lp sau khi k kt hp ng kim ton. Phng xy dng c bn lp sau trnh Ban gim c ph duyt.

- K hoch kim ton tng th: l vic c th ho k hoch chin lc v phng php tip cn chi tit v ni dung, lch trnh v phm vi d kin ca cc th tc kim ton.

+ Mc tiu ca lp k hoch kim ton tng th l thc hin cng vc kim ton mt cch c hiu qu v theo ng thi gian d kin.

+ Mc ch kim ton:

( Kim tra tnh ng n, hp php, hp l ca s liu c trnh by trn bo co quyt ton cng trnh u t XDCB.

( Kim tra vic tun th cc vn bn, quy phm php lut, cc quy ch v qun l u t XDCB.

( nh gi v tnh hnh qun l u t XDCB ca ch u t v cc bn c lin quan n thi cng cng trnh u t XDCB.

+ Phm vi kim ton: Tu thuc vo cc hng mc cng trnh gii hn v cng vic cn thc hin. Xc nh s lng cc n v thnh vin cn c kim ton.

+ Thi gian tin hnh kim ton: c tin hnh t khi bt u k xong hp ng kim ton n khi kt thc cuc kim ton.

+ Yu cu v nhn s: S tham gia ca cc k thut vin v chuyn gia thuc cc lnh vc khc, xc nh danh sch on kim ton, t kim ton gm nhng thnh vin no, nhng trong phi c mt kim ton vin c chng ch kim ton vin do B ti chnh cp.

+ Cc bn c lin quan: S tham gia phi hp ca khch hng trong cng vic kim ton.

- K hoch kim ton chi tit: l ton b nhng ch dn cho kim ton vin v tr l kim ton tham gia vo cng vic kim ton v l phng tin ghi chp theo di, kim tra tnh hnh thc hin kim ton.

Sau khi c k hoch kim ton chin lc v k hoch kim ton tng th c duyt, cc trng phng kim ton lp k hoch kim ton chi tit m bo y cc cng vic sau:

+ Ni dung kim ton.

+ Phm vi kim ton.

+ Thi hn tin hnh kim ton.

+ Phn cng cng vic thc hin, b tr s lng nhn vin kim ton ph hp vi tng cng vic.

+ Thi gian kt thc kim ton, a ra bo co kim ton.

+ D kin cc chi ph pht sinh lin quan n cuc kim ton.

- Chun b mt s iu kin vt cht khc cho cuc kim ton: Chi ph i li, giy i ng, cc giy t lm vic v giy gii thiu

Khi lp k hoch kim ton cho kim ton bo co quyt ton u t cng trnh XDCB cn lu : K hoch kim ton phi c lp mt cch thch hp nhm m bo bao qut ht cc kha cnh trng yu ca cuc kim ton; pht hin gian ln, ri ro v nhng vn tim n; v m bo cuc kim ton c hon thnh ng thi hn.

2.5.2. Thc hin kim ton

- Trc khi thc hin kim ton, kim ton vin phi yu cu n v cn kim ton cung cp ton b h s bo co quyt ton. khi giao nhn h s bo co quyt ton, kim ton vin v n v kim ton phi lp Bin bn giao nhn h s lu vo h s kim ton.

- H s bo co quyt ton ca d n thc hin theo quy nh hin hnh gm:

+ T trnh ngh ph duyt quyt ton.

+ Bo co quyt ton vn u t.

+ Cc vn bn php l c lin quan n d n, cng trnh.

+ Cc hp ng kinh t, cc bin bn thanh l hp ng gia ch u t v cc nh thu, cc c nhn v n v tham gia thc hin d n.

+ Cc bin bn nghim thu giai on, bin bn tng nghim thu, bn giao d n hon thnh a vo s dng.

+ Ton b cc quyt ton khi lng A-B, bin bn nghim thu khi lng xy lp hon thnh.

+ Cc h s ti liu c lin quan khc: H s thit k, d ton thit k, d ton b sung, h s u thu, h s hon cng, nht k cng trnh.

Thc hin kim ton l giai on kim ton vin tin hnh cc cng vic c xy dng trong k hoch kim ton.

- Thu thp bng chng kim ton.

+ Kim ton vin v cng ty kim ton phi thu thp y cc bng chng kim ton thch hp, theo cc phng php thch hp, lm c s a ra kin ca mnh v bo co quyt ton cng trnh u t XDCB.

+ Cc bng chng thu thp c gm cc vn bn php l, cc quy ch v qun l u t XDCB, cc ti liu do n v c kim ton cung cp phc v cho qu trnh kim ton bo co quyt ton u t cng trnh XDCB.

+ Trong qu trnh thu thp bng chng kim ton, ngoi vic s dng cc phng php: Kim tra, quan st, iu tra, xc nhn, tnh ton v quy trnh phn tch kim ton vin cn s dng kh nng xt on ngh nghip nh gi ri ro kim ton.

Khi xc nh cc d n c nhiu ri ro, c du hiu kin tng, tranh chp, sai v th tc u t, cht lng cng trnh yu km hoc do khch hng yu cu th cc kim ton vin s chn ton b kim tra.

Khi xc nh cc d n t ri ro, thc hin nghim cc th tc u t, d n c nhiu hng mc tng t nhau th ch chn phn vic c gi tr ln, cc hng mc nghi ng c ri ro hoc chn tng k.

- Kim ton tnh tun th.

Trong kim ton bo co quyt ton u t XDCB cc kim ton vin kim ton tnh tun th lut php, ch qun l u t v xy dng.

Cc cn c kim ton tnh tun th:

+ Quy ch qun l u t v xy dng.

+ Quy ch u thu.

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

+ Thng t lin B v cc Thng t ca B, nghnh c lin quan hng dn Quy ch qun l u t, xy dng v Quy ch u thu.

Kim ton tun th phi nh gi c vic chp hnh chnh sch ch qun l u t xy dng ca d n v u im, nhc im v hiu qu kinh t, ti chnh, x hi v d n.

Kim ton tnh tun th c tin hnh trong cc giai on t chun b u t cho n thi cng hon thnh cng a cng trnh vo s dng:

+ Kim ton tnh tun th giai on chun b u t.

+ Kim ton tnh tun th giai on thc hin u t v kt thc d n u t a vo khai thc s dng.

- Nghin cu nh gi HTKSNB ca ch u t v Ban qun l cng trnh. Vic nghin cu nh gi h thng ny gip kim ton vin nh gi c mc ri ro v kim sot, thng qua xc nh ni dung, thi gian v phm vi ca cc phng php kim ton p dng. Thc hin cng vic ny khai thc v vn dng trong kim ton nhm t c tnh hiu qu v s ti u.

- Kim ton cc bin bn b phn cu thnh ca bo co quyt ton cng trnh XDCB hon thnh: Cc b phn cu thnh ca bo co quyt ton cng trnh XDCB hon thnh khc vi cc b phn ca bo co ti chnh doanh nghip. Vic kim tra cc b phn trong cc mu trong bo co v nguyn tc phi kim tra tt c v c kt lun ng n.

Tuy nhin vic kim ton khng th tin hnh mt cch ton din cc b phn m n c tin hnh trn c s chn mu trong kim ton cho tng b phn. Vic chn mu kim ton nh th no cn tu thuc vo tnh hnh thc t ca tng cng trnh, HMCT, HTKSNB ca ch u t kim ton vin tin hnh m rng hay thu hp phm vi tin hnh kim ton.

2.5.3.Kt thc kim ton

Trong giai on kt thc kim ton, kim ton vin phi thc hin cc th tc theo trnh t sau:

S 3: Trnh t cng vic thc hin trong kt thc kim ton

* Phn tch sot xt tng th kt qu cuc kim ton

- Quy trnh phn tch c thc hin t khi lp k hoch kim ton, qu trnh kim tra bo co quyt ton, thu thp bng chng kim ton v tp trung khi phn tch, sot xt tng th kt qu cuc kim ton trc khi a ra kt lun ca ngi kim ton.

- Quy trnh phn tch, sot xt tng th kt qu cuc kim ton gip kim ton vin khng nh c nhng kt lun c trong sut qu trnh kim ton bo co quyt ton nhm a ra kt lun v tnh trung thc v hp l ca bo co quyt ton cng trnh u t XDCB hon thnh. Vic phn tch, sot xt tng th ch ra nhng im cn phi kim tra b xung.

- Khi phn tch, sot xt tng th kt qu cuc kim ton pht hin nhng chnh lch trng yu hoc mi lin h mu thun cn thc hin cc th tc kim tra b xung thu thp u cc bng chng kim ton thch hp cho kt lun kim ton.

- Phi sot xt v nh gi nhng kt lun rt ra t cc bng chng kim ton thu thp c v s dng cc kt lun ny a ra kin v bo co quyt ton vn u t hon thnh.* Lp bo co kim ton:

Bo co kim ton bo co quyt ton cng trnh XDCB hon thnh l kt qu cui cng ca cuc kim ton, n th hin nhng nhn xt ca kim ton vin v bo co quyt ton cng trnh XDCB hon thnh.

- Phi nu c nhng cn c php l c lin quan n CT, HMCT.

- Phi r rng, ngn gn d hiu v y trnh by theo ng quy nh, ni bt cn din t.

- Phi m bo tnh kp thi v thi gian v khng nh hng n tnh hnh u t ra quyt nh u t.

- Phi trung thc, khch quan v ph hp vi i tng kim ton.

- Phi m bo tnh hiu qu v tnh hiu lc.

- Hon thin h s kim ton: H s lp theo quy nh ca mi cng ty kim ton v lu gi y thng tin cn thit ca mt cuc kim ton.

* Gii quyt cc vn pht sinh sau khi pht hnh bo co kim ton.

y l mt cng vic tip tc ca mt cuc kim ton, tu vo cc c im pht sinh lin quan n cuc kim ton m c cch x l.

- Nu cc n v c kim ton chp nhn sa i li Bo co quyt ton vn cng trnh u t XDCB hon thnh th kim ton vin phi cng b li bo co kim ton da trn Bo co sa i v thng bo n cc bn nhn. Ngc li, thng bo n cc bn v s nhn Bo co ng thi thng bo cho n v c kim ton bit.

- i vi kim ton c lp, sau khi k bo co kim ton, kim ton vin phi theo di v x l cc s kin pht sinh sau ngy k bo co c nh hng n Bo co quyt ton vn u t. i vi kim ton Nh nc, theo di v kim tra tnh hnh thc hin kt lun v kin ngh xut ca kim ton Nh nc.

Kim ton Bo co quyt ton u t cng trnh XDCB hon thnh nc ta cn rt phc tp v vy s kin pht sinh sau ngy k bo co kim ton phi c tip tc gii quyt cho ph hp vi tng iu kin c th ca tng ch u t.

1.3. Kim sot v mt cht lng

A&C lun t cht lng hot ng ca mnh ln hng u, v th Cng ty lun coi trng vic kim sot cht lng ca cuc kim ton. Ban gim c trc tip lp cc th tc, quy ch v kim sot cht lng cuc kim ton v trc tip ch o thc hin p ng yu cu ca Cng ty.

Mi mt cng ty kim ton u c mt quy trnh kim sot ring m bo cuc kim ton thc hin t cht lng tt nht, m bo uy tn, cung cp thng tin cn thit cho khch hng. Tu theo c im ca mi khch hng, A&C p dng mt quy trnh kim sot ph hp vi c im ca tng khch hng. Tuy nhin, quy trnh kim sot m A&C p dng trong tng bc vi quy trnh kim ton thng c m t theo m hnh sau:

S 6: Quy trnh kim ton ti A&C

Quy trnh kim sot gia kim ton Bo co ti chnh v kim ton Bo co quyt ton cng trnh u t XDCB c mt s khc bit do c s khc bit trong quy trnh kim ton. Mt s cng vic c trng ca kim ton Bo co quyt ton gm:

+ Trong giai on kho st: Do c im ca kim ton Bo co quyt ton l khng c kim ton nm sau, nn khi thc hin kho st tm hiu thng tin v khch hng cng vi cng trnh XDCB s thc hin kim tra cc thng tin t nm trc. Mun tm hiu, thu thp thng tin ban u, cc kim ton vin phi thu thp qua sch bo, ti liu ca cc n v, qua thng tin i chng

Trong qu trnh la chn cc kim ton vin tham gia kim ton bao gi cng phi c t nht mt k thut vin chuyn v xy dng. y l cng vic bt buc do c trng ca kim ton Bo co quyt ton lin quan nhiu n xy dng.

+ Trong giai on thc hin kim ton: Kim ton tnh tun th l mt c trng trong kim ton Bo co quyt ton, do cc kim ton vin s dng nhiu cc vn bn php quy v XDCB thc hin kim ton. Cc kim ton vin cn c vo cc c s php l thc hin kim ton.

+ Bo co kim ton v Bo co quyt ton cng trnh u t XDCB ngoi s kim sot ca Gim c, Trng phng thm nh XDCB v trng nhm kim ton, phi c s k nhn ca cc k thut vin tham gia kim ton. Nh vy, cc thng tin lin quan n chuyn ngnh xy dng c m bo chnh xc.

Do c im khc bit so vi kim ton Bo co ti chnh, A&C c ring mt phng nghip v thc hin thm nh, kim tra cc Bo co quyt ton. Mi cng vic t khu nhn th mi kim ton cho n pht hnh kim ton u do phng thm nh XDCB thc hin di s gim st ca Gim c Chi nhnh. Cng vic kim ton c kim sot cht ch, m bo cuc kim ton c thc nhanh v hiu qu.

2. Kim ton bo co quyt ton cng trnh xy dng c bn hon thnh do Cng ty c phn Kim ton v t vn thc hin ti khch hng

Ch u t cng trnh X v cng trnh K gi th mi A&C thc hin kim ton Bo co quyt ton vn u t cng trnh X v cng trnh K hon thnh a vo s dng. Phng hnh chnh tip nhn th mi kim ton v gi ln Gim c tip nhn. Sau khi nhn th mi kim ton, A&C thc hin kho st v thc hin k hp ng kim ton Bo co quyt ton vn u t cng trnh X v cng trnh K.

2.1. Khi qut v cng trnh u t xy dng c bn

2.1.1. Khi qut v cng trnh X

Quy trnh kim ton Bo co quyt ton do A&C lp theo quy nh c thc hin ph hp vi cc n v ch u t thc hin u t cng trnh XDCB. Quy trnh ny c th hin r trong kim ton Bo co quyt ton cng trnh X m em chn di y. Cng trnh X l mt cng trnh xy dng dn dng, mc d tng vn u t cng trnh khng nhiu, xong theo di kim ton Bo co quyt ton cng trnh X hon thnh gip em thy c cc cng vic m cc kim ton vin ti A&C thc hin, c bit l kim ton gi tr xy lp hon thnh, y l mt khon mc ch yu khi thc hin kim ton Bo co quyt ton cng trnh XDCB hon thnh.

Mt s thng tin v cng trnh X:

- Tn cng trnh: nh X

- a im xy dng: S... Qun Hon Kim H Ni

- Mc tiu u t: u t lm khu dch v thng mi,khch sn, vn phng cho thu.

- Ch u t: Cng ty ABC thuc Tng cng ty ABC Vit Nam.

- Hnh thc qun l: Ch u t trc tip qun l thc hin d n.

- Ni dung u t, cng sut thit k:

+ Quy m ci to: Trn c s nh X ci to thnh 2 khu vc c cng nng s dng ring bit:

( Phn pha ngoi thnh khu tip khch.

( Tng 2,3 sa cha cc khu vc ph...

( Tng 1: Lp thm ni tht...

- Ni dung ci to:

+ Giai on I: Ci to khu vc pha ngoi gm hi trng, nh n c v hnh lang 2 bn. cng vic ci to c thc hin ngay t 24/06/2003 n 28/09/2003 vi ni dung ci to nh sau:

( Tng 1: Ci to nn, cc ca v mt trc nh, sa hnh lang 2 bn, ci to khu WC, lm cu thang ln tng 2, 3 pha trong to khu thng mi vn phng cho thu tch ring khng nh hng n giao thng, hot ng ca ton nh.

( Tng 2: D b phn hi trng c, lm nn nh, lm trn tng 2 ngn thnh cc phng lm vic bng vch ngn khung tn v g vn p, cu knh khung hm v khu v sinh.

( Tng 3: b tng sn, lm nn, lm trn, khu WC v ngn phng bng khung tn g vn p lm ca khung nhm knh.

( Lp h thng cp thot nc, thng gi, iu ho khng kh, in chiu sng thng tin lin lc v phng chy cha chy.

+ Giai on 2: Ci to ni tht khu vc nh khch pha trong, lp cu thang my v lm mi tn chng nng, ma dt.

- Cc gii php k thut m n v s dng:

+ Gii php xy dng: Cng ty s dng thp, b tng ct thp gia cng ct, dm sn, ca g, ca knh khung nhm dng vt liu tin tin ci to nh cho ph hp cng nng s dng lm khu thng mi v vn phng cho thu, lm mi tn chng dt cho ton nh.

+ Gii php cp in, cp thot nc v phng chy cha chy: S dng ngun in cp thi nc c sn ca nh v khu vc. Trang b bnh cha chy, lp thit b bo chy t ng.

+ Gii php thng gi, chiu sng: Thng gi, chiu sng t nhin v cng bc bng qut kt hp dng my iu ho khng kh, n in.

- Khi lng u t ch yu:

+ Ph d cu thang trc nh, trn v ca c hng, lan can tng ngn, nn c hng.

+ Cy v gia cng ct, b tng sn tng 3.

+ Lm li ca, nn, trn cc tng v khu WC cho tng 2, 3.

+ Lp h thng iu ho nhit , thng gi.

+ Lp h thng cp thi nc, thang my 500kg.

- Phng thc thc hin d n: Ch nh thu. Cng ty ABC trc tip qun l d n, k hp ng vi cc nh thu nng lc thc hin ci to cng trnh theo ng nhng quy nh hin hnh v qun l u t XDCB ca Nh nc v Tng cng ty ABC Vit Nam m bo tin , cht lng, tit kim vn u t.

Cng ty thc hin d n ci to nh X thuc quyn s dng v qun l ca cng ty theo quyt nh s: 52/2003/Q-BCN ngy 17/04/2003 v bin bn bn giao ngy 20/05/2003. Cng ty c s dng cc phng ban chc nng phi hp thc hin d n.

- n v thit k v lp d ton: Cng ty t vn kin trc Y.

- n v thc hin gi thu: Cng ty kinh doanh v thng mi Z

- Thi gian thi cng:

+ Giai on I: 24/06/2003 n 28/09/2003.

+ Giai on II: 15/10/2003 n ht Qu I nm 2004.

Hon thnh cng trnh a vo s dng ngay trong Qu III/2003 n ht Qu I/2004.

- Ngun vn:

+ Vn vay thng mi v vay khc: 2.000.000.000 ng.

+ Vn t b xung:1.285.500.000 ng.

- Tng gi tr cng trnh: 3.285.500.000 ng.

+ Chi ph xy lp: 1.411.100.000 ng.

+ Chi ph thit b: 1.366.800.000 ng.

+ Chi ph khc: 183.367.200 ng.

+ D phng ph: 324.232.800 ng.

2.1.2.Tng qut v cng trnh K

So vi cng trnh X l cng trnh dn dng, ci to sa cha nh, cng trnh K m em chn tip sau l cng trnh lm ng 18, nng cp ng ti khu vc Qung Ninh. Trong qu trnh kim ton cng trnh K, ni chung cc A&C ch yu vn thc hin chng trnh kim ton ging vi kim ton cng trnh X. Tuy nhin, do c im cng trnh khc nhau nn tu vo s phc tp ca cc chi ph pht sinh v mc trng yu ca cc gian ln m chng trnh kim ton c vn dng mt cch linh hot. C th, khi thc hin kim ton cng trnh K tp trung kim tra chi ph thit b v chi ph khc ch yu l chi ph gii phng mt bng, cc kim ton vin cho rng cc khon ny c kh nng pht sinh nhiu sai phm.

Mt s thng tin v cng trnh K:

-Tn cng trnh: Cng trnh K.

-a im xy dng.

- Mc tiu u t: u t nng cp v xy mi ng 18.

-Ch u t: S Giao thng vn ti tnh Qung Ninh.

-Hnh thc qun l: Ch u t trc tip qun l thc hin d n.

-Ni dung u t, cng sut thit k: Nng cp on ng 1km, lm mi 500m ng quc l 18.

-T chc thc hin, qun l d n: Ban qun l d n giao thng huyn J tnh Qung Ninh l i din ch u t, trc tip t chc qun l d n u t da vo khai thc s dng theo quy nh hin hnh ca Nh nc v qun l u t xy dng. S Giao thng vn ti tnh Qung Ninh duyt thit k k thut thi cng, tng d ton chi tit v thit k, d ton HMCT.

-n v thit k: Cng ty t vn thit k 1.

-n v thi cng: Cng ty xy dng cng trnh giao thng AB.

-Thi gian thi cng: T 05/03/2004 10/05/2004. Hon thnh cng trnh a vo s dng ngay trong qu II/2004.

-Vn u t: 6.000.000.000.

+Ngn sch cp: 4.000.000.000.

+Vn t c: 2.000.000.000.

- Tng gi tr cng trnh: 5.729.474.808.

+ Chi ph vt liu: 4.907.034.552.

+ Chi ph nhn cng: 559.373.915.

+ Chi ph my thi cng: 30.824.892.

+ Chi ph thit b: 105.854.000.

+ Chi ph khc: 126.387.449.

Cng trnh X l cng trnh sa cha nh, ch u t cng trnh X- Cng ty ABC li l khch hng u tin. Trong tng gi tr cng trnh, gi tr xy lp chim gi tr ln, cc kim ton vin nh gi chi ph xy lp c kh nng xy ra nhiu sai phm trn c s kho st ban u v cc hng mc lin quan n ci to sa cha cng trnh X.

Cng trnh K l cng trnh sa v lm mi ng, ch u t cng trnh K-S Giao thng Vn ti tnh Qung Ninh, l khch hng truyn thng nn ch tp trung vo kim tra chi tit cc phn kim ton vin cho l trng yu, d xy ra sai st nh chi ph gii phng mt bng thuc chi khc. Do , ni dung kim ton cng c kim tra t hn v cc kim ton thc hin tng cng cc th nghim kim sot, hn ch kim tra chi tit.

Cc kim ton vin thc hin kim tra hai cng trnh: cng trnh X v cng trnh K nh sau:

2.2. Kim ton chi ph xy lp2.2.1. C s php l kim ton chi ph xy lp

* Cng trnh X:

- Quy ch qun l u t v xy dng c ban hnh km theo Ngh nh s 52/1999/N-CP ngy 08/07/1999 ca Chnh ph v Ngh nh s 12/2000/N-CP ngy 05/05/2000 v vic sa i, b sung mt s iu ca Ngh nh s 52/1999/N-CP.

- Ngh nh s 07/2003/N-CP ngy 30/01/2003 ca Chnh ph v sa i b sung mt s iu ca Quy ch qun l u t v xy dng ban hnh km theo Ngh nh s 52/1999/N-CP ngy 05/05/2000 ca Chnh ph.

- Quy ch u thu c ban hnh km theo Ngh nh s 88/1998/N-CP ngy 01/09/1999 ca Chnh ph v Ngh nh s 14/2000/N-CP ngy 05/05/2000 v vic sa i b sung mt s iu ca Ngh nh s 88/1999/N-CP.

- Thng t hng dn lp v qun l chi ph xy dng cng trnh thuc d n u t c ban hnh theo Quyt nh s 09/2000/TT-BXD ngy 17/07/2000 ca B xy dng.

- nh mc d ton XDCB Thnh ph H Ni c ban hnh km theo Quyt nh s 24/1999/Q-UB ngy 15/04/1999 ca U Ban nhn dn Thnh ph H Ni.

- Thng bo iu chnh gi vt liu xy dng i vi khi lng xy lp c ban hnh km theo Quyt nh s 01/2003/TBVL-LS ngy 10/04/2003 ca Lin S: S Ti chnh Vt gi - S xy dng - H Ni.

- Thng t hng dn iu chnh d ton chng trnh XDCB c ban hnh km theo quyt nh s 05/2003/TT-BXD ngy 14/03/2003 ca B xy dng.

- Quy nh s 123/2001/Q-UB ngy 06/12/2001 ca U ban nhn dn Thnh ph H Ni ban hnh quy nh nhng nguyn tc qun l u t v xy dng cc khu th mi, ci to, sa cha nh trn a bn.

- Cc vn bn php quy v Qun l xy dng c bn ca Nh nc v ca Thnh ph H Ni.

Ngoi ra cc c s php l lin quan n chi ph xy lp tng hng mc gm:

- Trong hng mc ci to phng lm vic s 1, 2, 3 (tng 1), khu v sinh:

+ Hp ng s: 60/HKT ngy 03/04/2004 v vic ci to sa cha phng lm vic s 1, 2, 3 (tng 1), khu v sinh gi A&C v cng ty xy dng s 3.

+ Bin bn nghim thu hon thnh cng trnh a vo s dng ngy 24/04/2004.

+ Quyt ton hng mc ci to sa cha phng lm vic s 1, 2, 3 (tng 1), khu v sinh.

+ Bin bn thanh l hp ng ngy 25/04/2004.

- Trong hng mc vch ngn tng 1:

+ Hp ng kinh t s 10/HKT ngy 20/12/2005 v vic thi cng lp t h thng vch ngn gia cng ty ABC v cng ty TNHH Hong Sn.

+ Bn v thit k.

+ Bn v hon cng.

+ Bin bn nghim thu bn giao hp ng ngy 29/01/2004.

+ Ho n s 6742 ngy 30/01/2004.

- Trong giai on I:

+ H s d ton giai on I do cng ty t vn kin trc Y lp: 01 quyn.

+ Quyt nh s 108B/Q-XDCB ngy 16/06/2003 ca cng ty ABC v vic ch nh nh thu.

+ Hp ng kinh t s 20/ HKT ngy 15/06/2003 v vic thi cng ci to giai on I gia cng ty ABC v cng ty u t v pht trin I.


+ Bn quyt ton giai on I: 01 quyn.

- Trong giai on II:

+ H s d ton giai on II do cng ty t vn kin trc Y lp: 01 quyn.

+ Quyt nh s 301/Q-XDCB ngy 11/10/2003 v vic thi cng ci to giai on II gia cng ty ABC vi cng ty u t v pht trin I.

+ Cc bin bn nghim thu cng vic xy dng: 08 bn.


+ Bn quyt ton giai on II: 01 quyn.

- Trong phm vi ti liu cung cp cn thiu mt s ti liu sau:

+ Cc bin bn nghim thu cng tc xy lp giai on I.

+ Cc h s chng t thit b v chi khc.

i vi cng trnh X, A&C. ch yu thc hin kim ton xc nh gi tr xy lp cng trnh do cc kim ton vin cho rng trong hng mc ny pht sinh nhiu sai phm cn phi kim tra k.

* Cng trnh K:

Ngoi cc h s php l do n v cung cp: Bo co quyt ton, bin bn nghim thu, h s hon cng, cc hp ng kinh t c cc vn bn php quy Nh nc:

-Quyt nh s 2356/Q - GTVT ca S Giao thng vn ti tnh Qung Ninh ngy 04/03/2004 v ph duyt d n nng cp v lm mi on ng 18 huyn J tnh Qung Ninh.

-Quyt nh s 1152/Q - GTVT ph duyt thit k, k thut v tng d ton cng trnh nng cp v lm mi ng 18 huyn J tnh Qung Ninh ngy 08/03/2004.

-Quyt nh s 811/CG ca Cc trng Cc Gim nh v Qun l cht lng cng trnh giao thng v ph duyt kho st thit k, cht lng vt t, thit b s dng cho cng trnh ng 18 ngy 08/03/2004.

Cc vn bn quy nh n gi vt liu, n gi nhn cng ti tnh Qung Ninh

2.2.2. Thc hin kim ton chi ph xy lp

* Kim tra h s php l

Cn c vo cc ti liu do n v cung cp v cc vn bn php quy ca Nh nc lin quan n thi cng cng trnh X v cng trnh K, A&C thc hin kim tra tnh hp l ca cc h s.

- Kim tra khi lng:

+ Xem xt h s hon cng, i chiu vi bn v thit k.

+ Sau kim tra i chiu bin bn nghim thu, kim tra xem c s chnh lch gia h s hon cng v bin bn nghim thu.

Nu c s chnh lch th ch r nguyn nhn chnh lch.

Nu c s b sung khi lng xy lp th kim tra trn h s hon cng xem c ng khng.

+ Kim tra khi c khi lng pht sinh ngoi thit k, d ton cng trnh c duyt a ra kin kim ton trong trng hp h khng gii trnh c l do ti sao.

- Kim tra n gi:

+ Kim tra m n gi trn bng quyt ton i chiu vi bng gi theo quy nh ca Nh nc ti thi im hin ti v ti ni thi cng, mua vt liu, thit b. Xem xt ni dung cng vic c c xc nh ng vi gi quy nh ca Nh nc.

+ Trng hp ch cn sai lch m n gi l dn n sai v xc nh gi tr xy lp.

+ Nu gi ca gi tr xy lp (ni dung cng vic) c xc nh khng theo quy nh th nn xem xt gi tr thch hp c ph hp, hp l vi gi ca th trng.

Sau khi kim tra khi lng v n gi ca cng vic xy lp, nu c chnh lch, kim ton vin lit k chnh lch v a ra iu chnh, a ra kt qu ng, ph hp vi cc quy nh v u t xy dng.

Kim ton vin kim tra chi ph xy lp trn c s kim tra chi ph trc tip:

+ Chi ph vt liu.

+ Chi ph nhn cng.

+ Chi ph my thi cng.

*Kim tra chi ph vt liu:

Chi ph nguyn vt liu lun chim t trng cao nht trong gi thnh sn xut ca cc ngnh sn xut, trong phi k n ngnh xy lp. Do , chi ph vt liu trong bo co quyt ton c coi l trng yu, vic theo di khon mc ny cn phi c quan tm cht ch v n rt phc tp. Kim ton chi ph vt liu ng vai tr quan trng, c th thc hin kim ton chi ph vt liu nh sau:

Cc c s php l v cc chng t thc hin kim ton gm:

+ Bng thng k vt liu cho tng giai on, hng mc.

+ Bng k ho n mua vt liu c bn A thng nht kim tra khi lng vt liu ng thc t hay khng.

+ Bin bn xc nh n gi vt liu s dng thi cng ci to nh X.

+ Ph lc thng k cc chng loi vt liu pht sinh b sung thanh ton vo cng trnh.

+ Ph lc bin bn: xc nh chng loi vt liu thit b v n gi s dng cho cng trnh.

+ Cc s chi tit, s ci ti khon chi ph nguyn vt liu, cc phiu nhp xut, tn vt t, d ton cng trnh

i vi cng trnh X, trn c s cc cn c php l trn, cc kim ton vin thc hin kim tra chi tit trn s chi tit, nhn xt v cc nghip v c kh nng xy ra sai phm ln nht thc hin kim tra chi tit. Kim ton vin chn mt s nghip v kim tra chi tit, pht hin ra cc chnh lch v nguyn nhn dn n chnh lch s c th hin trn cc giy t lm vic.

Bng mu 1: Giy lm vic phn nh ni dung hng mc cn kim tra

chi tit cng trnh X

Clients name: Cng trnh X W.P.Ref.No

Notes of Account: Chi ph vt liu File No

Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

Phng lm vic s 1

phng lm vic s 2, 3

Giai on 1

Giai on 2

Qua kim tra tng hp trn cc s tng hp, s chi tit v bng cn i s pht sinh, bo co quyt ton ca n v ch u t, cc kim ton vin tng hp c ni dung cc cng vic, hng mc cng vic cn kim tra trong kim ton chi ph vt liu pht sinh trong thi cng cng trnh X. Nh vy, sai phm trong xy dng cng trnh X v chi ph vt liu tng i ln. chi ph vt liu li chim t trng ln trong chi ph xy lp. Do , cc kim ton vin kim tra trn cc kha cnh: S hp l ca cc chng t gc c lin quan n chi ph vt liu.

Thc hin kim tra vic nhp mua vt liu dng cho xy dng cng trnh X mt s nghip v c kim ton chn mu kim tra chi tit th hin trn giy t lm vic nh sau:

Bng mu 2: Giy lm vic th hin kim tra chi tit chi ph vt liu

Clients name: Cng trnh X W.P.Ref. N 1

Kim tra chi tit chi ph vt liu File No

Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

NTCTNi dungTK /S tin

(ng)Ghi ch

01/07PC 05/07Mua sn

(phng s 1-phn ci to-n gi 54/2001/Q-UB)111153.806,08(-Ho n bn l s 0841 c ch k nhng s tin trn ha n l 34.641,3 () nn chnh lch(c/l):

-19.165

-Phiu chi ch k

05/07PC 26/07Mua gch Caremic Long Hu11111.318.820,8(-Ho n s 007522 c ch k, khng c m s thu ca n v, ghi khc mu mc v khi lng gch mua vo dng lt nn, phiu chi thiu ch k ca th trng, c/l: -310.223

10/09PC 14/09Gia cng li b ca c (phng 2-phn ci to-n gi 54/2001/Q-UB)111184.000(Khng c trn bin bn nghim thu khi lng cng vic hon thnh, dn n chnh lch v chi ph vt liu:

-84.000

(: S liu trn Bo co quyt ton ca n v

Thc hin kim tra cc s chi tit, i chiu cc nghip v pht sinh trn s vi cc chng t, cc ho n, cc phiu chi, nh gi vic m bo tnh hp l, hp l ca cc chng t chi tin l cha tt. n v hch ton tng khi lng vt liu mua dng so vi thc t pht sinh. T hch ton tng chi ph thi cng cng trnh X, s chnh lch pht sinh khi mua vt liu, chi ph vn chuyn lin quan n chi ph vt liu kh ln. Cc chnh lch c pht hin trong qu trnh kim tra chi tit c th hin trn giy t lm vic nh sau:

Bng mu 3: Giy lm vic phn nh tng hp chnh lch chi ph vt liu theo hp ng cng trnh X

Clients name: Cng trnh X W.P.Ref. N 2


Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

Ni dung cng vicChnh lch ()Ghi ch

Phng 1-phn ci to (n gi 54/Q-UB)-1.095.967N 1

Phng 2-phn ci to (n gi 54/Q-UB)-84.000N 1

Giai on 1-46.337.728

-Hng mc ph d-493.334

-Phn xy dng-34.485.133

Giai on 2-23.591.901

-Phn my thit b in-2.580.000

-Hng mc xy nh khch-17.323.901

Cng-71.109.596Cng dn

Cc kim ton vin kim tra chnh lch vt liu pht sinh thay i khi ci to khi sa cha phn ca phn xy dng giai on 1 nhn thy chnh lch ny l kh ln: -6.423.648, tuy nhin s chnh lch ny pht sinh nhiu hn khi kim tra cc hng mc giai on 1 v giai on 2. Tng chnh lch v vt t pht sinh thay i c th hin nh sau:

Bng mu 4: Giy lm vic phn nh kim tra chi tit chi ph vt liu pht sinh thay i trong cc hng mc cng trnh X

Clients name: Cng trnh X W.P.Ref. N3


Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

Ni dung cng vicKhi lngn giGhi ch

Bn l sn Hn Quc

9

B(737.000(Thc t khi lng c pht sinh, nhng n gi ca Nh nc quy nh l 495.000(c/l v vt t pht sinh l: 9x(495.000-737.000)= -2.178.000

Ca g D9 khng lp3,696

M2(528.000(Khng c trong bin bn nghim thu khi lng cng vic hon thnh((c/l) l: -3,696x528.000= -1.829.520

Khun ca khng lp ca 4 b22.88

Md(105.600(Thc t khng pht sinh, khng c trong bin bn nghim thu v h s hon cng((c/l) l:

-22,88x105.600= -2.416.128

(, (: S liu trn Bo co quyt ton-Phn ca khi xy dng giai on 1.

Notes: Kim tra tip i vi chnh lch v vt liu pht sinh thay i trong giai on 1 v giai on 2.

Sau khi kim tra chi tit trn s chi tit, thc hin i chiu Bo co quyt ton vi bin bn nghim thu cng trnh, cc kim ton vin a ra nhn xt v vic hch ton chi ph vt liu xy dng cng trnh X nh sau:

Bng mu 5: Giy lm vic phn nh nhn xt v chi ph vt liu cng trnh X

Clients name: Cng trnh X W.P.Ref. N

Notes: Chi ph vt liu File No

Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

Cc ho n gi tr gia tng (GTGT) khi mua vt liu cn ghi khc mu mc, ngh n v ch u t cn kim tra k vic ghi chp trn ha n GTGT.

Cc phiu chi ch k, hp l, hp l, cn c mt s phiu chi ghi khng, ghi sai

n v hch ton tng so vi thc t th hin trn h s hon cng, ngh n v i chiu vi h s hon cng iu chnh li trn s sch k ton.

n v p dng sai n gi vt liu so vi quy nh v gi ti H Ni lc , lm tng gi tr quyt ton so vi gi tr thc t.

Vt liu mua v c xut dng ngay cho xy dng cng trnh cn cha c kim sot cht ch.

Chi ph vt liu b ghi tng so vi thc t ln: 71.109.596 ng (trn c s kim tra chi tit Bng mu 3).

i vi cng trnh K, qua kim tra cc kim ton vin khng pht hin thy chnh lch v vt liu, cc kim ton vin cho rng vic qun l v chi ph vt liu rt tt thng qua vic a ra bng cu hi v HTKSNB ca n v ch u t:

Bng mu 6: Giy lm vic th hin bng cu hi v HTKSNB ch u t cng trnh K

Clients name: Cng trnh K W.P.Ref. N

Bng cu hi v HTKSNB File No

Year End: 31/12/04

REVIEWED BY

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DATE

INITIALS

DATE: 05/04/05

Ni dung cu hiCKhng

Thu mua vt liu c ho n GTGT.(

Phiu chi mua vt liu c ch k.(

Hch ton gi vt liu mua vo theo ng gi quy nh ti Qung Ninh.(

H thng k ton c theo di chi tit cho tng loi vt liu mua vo v xut dng.(

S khc bit gia s thc t kim k vi s theo di trn s sch khi pht hin c c gii quyt dt im.(

Cc vt liu mua vo c c kim sot cht ch khi xut dng.(

Cc phiu yu cu mua vt t, n t hng mua vt t c c ph duyt ng cp thm quyn.(

Nh vy, HTKSNB ca Ban qun l hay ch u t cng trnh K v chi ph vt liu tt, khng c chnh lch v chi ph vt liu.

*Kim tra chi ph nhn cng

i vi cng trnh X:

Cc kim ton vin thc hin kim tra chi ph nhn cng trn c s cc chng t: Cc bng chm cng, cc bng tnh lng, cc quy nh v cch tnh lng ca n v, cc quy nh v lng v ch lng ca Nh nc, cc bin bn nghim thu khi lng hon thnh, cc bng tnh lng v trch theo lng, BHXH, BHYT, KPC

Kim ton vin thc hin cc th tc kim tra chi tit sau:

+ Kim tra chi tit khi lng cng vic m cc nhn cng thc hin c.

+ Kim tra chi tit vic tnh gi nhn cng theo cng vic theo quy nh ca a phng ni thc hin thi cng cng trnh.

+ Kim tra i chiu Bng chm cng, Bng tnh lng vi bin bn nghim thu khi lng cng vic hon thnh cng vic, i chiu vi quy nh tnh gi nhn cng ca n v v Nh nc.

Thc hin kim tra chi tit cc nghip v pht sinh trn s chi tit, cc kim ton vin pht hin cc sai phm v chng t v v cch hch ton c th hin trn giy t lm vic nh sau:

Bng mu 7: Kim tra chi tit chi ph nhn cng cng trnh X

Clients name: Cng trnh X W.P.Ref. M 1

Notes: Chi ph nhn cng File No

Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

sttNTNi dung cng vicS tin ()Ghi ch

103/07Nhn cng tho d cnh ca i (phng 1 - n gi 54/2001/Q-UB)5.790(-Phiu chi ch k

-Trn bin bn nghim thu khi lng tho d l 4 cnh nhng khi quyt ton chm cng cho tho d l 6 cnh, c s chnh lch 2 cnh(gi tr chnh lch l: -2x965 = -1.930 ng.

203/07Nhn cng c tng lp t ng dy185.588(Tnh cng cho mt ngi thc t lp t l 54m trn bin bn nghim thu nhng trn quyt ton l 92m, do c s chnh lch v nhn cng l:

(54-92)x2.039 = -77.482

305/07Thu nhn cng bc xp vn chuyn cc loi ph thi14.664(Trn bin bn nghim thu khng c ni dung cng vic ny, phiu chi s 012/07 khng c ch k, khng c hp ng thu nhn cng

406/07Nhn cng vn chuyn c trong phng125.000(Gi nhn cng theo quy nh ti H Ni i vi cng vic ny l: 19.242 nhng trn bo co quyt ton l 25.000(c/l l:

(19.242-25.000)x5=-28.790

(: S liu ly trn Bng quyt ton ca n v c kim ton

Trn c s kim tra chi tit cc nghip v pht sinh trn bo co quyt ton tng ng vi tng hng mc, cc kim ton vin a ra s liu chnh lch tnh ton c trong qu trnh kim tra chi tit nh sau:

Bng mu 8: Giy t lm vic phn nh chnh lch v chi ph nhn cng cng trnh X

Clients name: Cng trnh X W.P.Ref. M 2

Kim tra chi ph nhn cng File No

Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

SttNi dung cng vicS tin

Phng lm vic s 1 (theo n gi 54/2001/Q-UB)- 219.076(

- Phn ph d - 28.790

- Phn ci to- 190.286

Phng lm vic s 1(theo n gi 24/1999/Q/UB).- 7.158

Phng lm vic s 2 (theo n gi 54/2001/Q/UB).- 273.032

Khu v sinh (theo n gi 54/2001/Q/UB).- 113.797

Giai on I

Hng mc ph d- 5.529.810

Phn xy dng- 1.370.544

Phn cp thot nc- 82.546

Phn in- 255.008

Giai on II- 5.922.264

- Hng mc ph d cu thang my + khu II trc 7 13- 756.699

- Hng mc xy nh khch, hnh lang, thang my, mi tn, mi nha- 5.076.709

- Phn my thit b in- 88.856

- Lp t thit b v sinh v nc

Cng- 6.535.372

(: S liu t kim tra chi tit trn giy t lm vic bng mu s 6

Cng trnh X l cng trnh dn dng, khi lng cng vic b chia nh, vic tnh lng c thc hin hng ngy. Sau khi thc hin kim tra chi tit, cc kim ton vin a ra nhn xt sau:

Bng mu 9: Giy lm vic phn nh nhn xt ca kim ton v chi ph nhn cng cng trnh X

Clients name: Cng trnh X W.P.Ref M


Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

Cc chi ph nhn cng pht sinh c hch ton ng vo chi ph.

Mt s chi ph nhn cng nh m n v khng thc hin thu thp y chng t gc c lin quan dn n chnh lch v chi ph nhn cng.

Vic tnh lng cho nhn cng cn cha ng vi n gi ti a phng (H Ni).

Chi ph nhn cng b ghi tng so vi thc t kh ln: 6.535.372 ng (s liu trn bng mu 8).

i vi cng trnh K:

thi cng cng trnh K, cn huy ng nhiu i thi cng, cc kim ton thc hin kim tra chi ph nhn cng theo trnh t sau:

-Thc hin i chiu danh sch, h tn, mc lng m cc cng nhn trong cc i thi cng c hng trong hp ng lao ng vi Bng lng.

-i chiu s gi cng, ngy cng trn Bng tnh lng vi s gi cng trn Bng chm cng.

V HTKSNB ca ch u t tt, cc kim ton vin tng cng s dng cc th nghim kim sot nhiu hn l cc th nghim c bn v pht hin khng c chnh lch v chi ph nhn cng.

Thi gian thi cng cng trnh K din ra trong thi gian ngn, cc kim ton vin thc hin kim tra vic chi tin tr lng cng nhn trong cc i c phn nh trn giy t lm vic:

Bng mu 10: Giy lm vic phn nh thc hin cc th nghim kim sot trong vic chi tr lng cho ngi lao ng thi cng cng trnh K

Clients name: Cng trnh K W.P.Ref M


Year End: 31/12/04

REVIEWED BY

PREPARED BY

INITIALS

DATE

INITIALS

DATE: 05/04/05

Cc th nghim kim sotGhi ch

Bng tnh lng ca n v c tnh ng.C

Bng phn b chi ph nhn cng vo cc ti khon hp l.Hp l

Kim tra s hon ho ca cc h v r sot li cc bo co hot ng nhn s ca Ban qun l cng trnh.Hp l

i chiu tin lng ca ngi lao ng theo hp ng v lao ng trong n v.Khng c chnh lch

S cng nhn lm ng v s gi lao ng khng b khai khng. Khng b khai khng

So snh tn trong phiu chi hoc sc chi vi tn cng nhn trong danh sch nhn vin.Phiu chi c ph duyt ng thm quyn

Qua kim tra chi ph nhn cng cng trnh K, khng c chnh lch pht sinh, cc chi ph c hch ton y v ng theo quy nh.

*Kim tra chi ph my thi cng:

i vi cng trnh X:

Cc kim ton vin thc hin kim tra chi ph my thi cng trn c s cc chng t v vn bn quy: D ton chi ph my thi cng, phiu yu cu s dng my thi cng, Bng phn b tin lng cc thng trong qu, nht k cng trnh, ho n dch v mua ngoi, cc hp ng thu my, th TSC, bng tnh khu hao TSC, cc vn bn php quy ca Nh nc nh: Quyt nh s 1260/1998/Q-BXD ngy 28/11/1998 ca B xy dng v vic ban hnh d ton bng gi ca my v thit b xy dng

Cc kim ton vin thc hin kim tra vic tun th cc quy nh ca Nh nc, ca n v v ch lin quan n chi ph my thi cng: xem xt vic k kt cc hp ng vi nhn cng li my, cc hp ng thu my, cch tnh lng lin quan n nhn cng thc hin li my, cch tnh khu hao my thi cngQua kim tra cho thy n v thc tt cc quy nh ca Nh nc v ca n v.

Chi ph my thi cng pht sinh nhiu trong thi cng xy dng cng trnh nhng qua kim tra trn s theo di chi tit i vi my thi cng v bng quyt ton. Thc hin kim tra chi tit cc chi ph my thi cng pht sinh hng ngy, cc kim ton vin nhn thy chi ph my thi cng t xy ra sai phm.

Kim tra chi tit cch hch ton chi ph my thi cng trn cc s k ton theo di hng ngy, s tng hp, nht k cng trnh c th hin trn giy t lm vic nh sau:

Bng mu 11: Giy t lm vic phn nh kim tra chi tit chi ph my thi cng cng trnh X

Clients name: Cng trnh X W.P.Ref L 1

Chi ph my thi cng File No

Year End: 31/12/04

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DATE

INITIALS

DATE: 05/04/05

ntctNi dungTK /S tinGhi ch

06/09PC 256/09Sa my xc vn chuyn1111251.328(-Ho n ghi hai mu mc, khng c m s thu.

-Phiu chi thiu ch k ca k ton trng

05/12PC 11/12My hn in11111.686.300(-Khng c ha n

-Phiu chi khng c ch k

08/12PC 15/12Khoan xuyn qua ct b tng cm thp dm ct111132.640.000(Thc t n gi l 5.500 nhng quyt ton l 25.500, chnh lch l: 128x(5.500-25.500)=-2.560.000

.

(: S liu trn Bo co quyt ton

Notes: Kim tra tip cc hng mc khc a ra chnh lch

Trn c s kim tra chi tit v tnh ton chnh lch v chi ph my thi cng pht sinh khi thi cng cng trnh X c cc kim ton vin tp hp trn giy t lm vic nh sau:

Bng mu 12: Giy lm vic phn nh chnh lch chi ph my thi cng

cng trnh X

Clients name: Cng trnh X W.P.Ref L 2

Chi ph my thi cng File No

Year End: 31/12/04

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PREPARED BY

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DATE

INITIALS

DATE: 05/04/05

Ni dung cng vicChnh lch ()

Vn chuyn ph thi 10 000 m bng t 5 tn- 32.160(

Giai on I- 6.433.827

Phn ph d- 3.620.640

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