Construction Cost Audit ReportFor Pasta & Pizza Salvo Co., Ltd. Project佼佼意人食品(上海)有限公司松江区书山路55号A1厂房装修工程结算审核咨询报告To: Pasta & Pizza Salvo Co., Ltd.佼佼意人食品(上海)有限公司:Entrusted by Pasta & Pizza Salvo Co., Ltd.(The “Client” or the “Property Owner”), Beijing Zhongruiyuehua Project Cost Consulting Co.,Ltd. (The “Auditor” or “We”) has performed a construction cost audit on the completed factory decoration project of A1, Shushan Road, Songjiang District, Shanghai. During the auditing period, Shanghai Jinsha Construction & Installation Co., Ltd. (The “Contractor”) did not provide the complete information for settlement verification. Under the circumstance that we did not have the complete information, we have reviewed and verified the actual on-site work amount of the factory at A1, Shushan Road.受贵司委托对松江区书山路55号A1厂房装修工程进行已完工程结算审核咨询,在委托期间由于总包施工企业上海金厦建筑安装工程有限公司(以下简称施工方)不予以配合,未提供完整的结算审核资料。我们在施工企业提供的资料不完整的情况下,受业主委托对书山路55号A1厂房现场所发生的实际工程量予以复核。I. Auditor’s Statement一、工程审核委托说明In accordance with the construction contract, the property owner shall review and verify the proposed settlement provided by the contractor and give feedback. However, the contractor refused to provide complete information for settlement verification. The property owner has engaged us, the project cost consulting company, to audit the actual work amount and construction cost for this project on its behalf. Therefore, our calculated construction cost is based on the information provided by property owner and actual on-site measurement; and our audit result is only to provide a professional opinion to the property owner as a reference. If the contractor provided fully comprehensive information for settlement verification, we will charge the client differently in accordance with the service agreement.根据施工合同的要求,业主方应对施工方上报的结算申请予以复核,并回复意见。由于施工方拒绝提供完整的结算资料。本公司依据业主方的单方面委托,以专业身份代替业主按实审核已完工程造价,故本报告仅为本公司根据业主方提供的相关信息及现场实地丈量情况计算的工程造价,其审核结果为提供给业主方结算的参考意见,如施工方另行提供结算资料,我们将根据委托协议,进行调整。II. Construction Cost Audit Basis二、工程审核依据1. This audit report is in accordance with “Shanghai Construction and Decoration Project Budget Quota (2000)”, “Shanghai Installation Project Budget Quota (2000)”, and other related quotas, current documents, and provisions issued by Shanghai Construction .本审核咨询书依据《上海市建筑和装饰工程预算定额(2000)》、《上海市安装工程预算定额2000》等上海市建设主管部门颁发的有关工程造价的与“2000”定额相配套的其他现行文件和规定执行。2. In this audit report, the additional charge rate of 6% is in accordance with “Shanghai Construction Cost Information.”2.本审核咨询书增加项目工程造价取费费率取定根据上海市《上海市工程造价信息》所刊登之费率取定如下:装修工程综合费率按6%计取。3. In this audit report, man-hour rate and partial main materials are calculated using the average method in accordance with “Shanghai Construction Cost Information;” all other materials without market price guide are referred to current market price and the actual condition of construction. 3.本审核咨询书人工费单价及部分主要材料价格根据施工期间《上海市工程造价信息》中所刊登价格按算术平均值计算,无市场指导价的材料均按市场实价并结合本工程的实际情况进行计取。4. Construction contracts, sub contracts, and other related agreements with sub-contractors; 4.建设施工合同、分包合同、与分包单位的结算协议; documents and tender documents; 5.招标文件、投标文件; papers and deepened description, work amount, specific brand requirement, and other related specifications; 6.设计图纸及设计深化说明、工程量、指定品牌要求及其相关说明; laws and regulations; 7.有关法律、法规; provided by the client and other related verifications. 8.委托单位提供的资料及其相关依据证明。III. Construction Cost Audit Procedure三、工程审核咨询程序With the cooperation of the client, we have familiarized with the project and conducted on-site measurement, recalculation, and verification on the work amount. We have made deductions for the unperformed items on the full-responsibility non-negotiable agreement; and also made adjustment for approved additional items. In our performance of the construction cost audit, we have followed the relevant laws and regulations. Based on the information collected during the course of practice, the construction contract and quotas, we confirm that the content of the report reflects our objective and professional opinions.审核咨询方在甲方的密切配合下,熟悉相关资料,对完成的工程量进行现场丈量和计算核对,对包干闭口价施工企业漏项予以增减,对后增项目予以认可的做出调整,审核咨询人员按照合法的程序,严格依据合同和定额,客观公正予以审核咨询。IV. Construction Cost Audit Declaration 四、工程审核说明For the construction contract is a full-responsibility non-negotiable agreement, we have conducted on-site investigation and audited each item stated in the contract. We have made below deductions for the items that did not meet the contractual requirement:由于甲、乙双方签订的合同为包干闭口价,依据现场实际情况,我们对合同内的项目行逐项审核,实际现场施工方没按合同和设计要求施工的项目,我们予以扣除;For the materials with specific brand name requirement, we have made temperate price adjustment according to the market price if the contractor did not meet the requirements. For the materials without specific brand name requirement, we have treated them as disputable item.设计要求使用指定品牌及型号的材料,如果施工企业不按此规定执行的,我公司暂按市场价格予以调整,对于品牌、型号非设计招标要求的,列入有争议款项计取;The repeatedly charged items have been deducted from the final calculations (Please refer to Construction Cost Audit Declaration).重复上报的工作量予以扣除。(详见工程审核说明)V. The Purpose of Construction Cost Audit五、工程审核的目的The purpose of this report is to audit the construction and decoration work performed by the contractor for the factory of A1, No. 55 Shushan Road, Songjiang District. The audit includes review and verification the actual work amount according the construction contract; recalculate costs; disclosure and adjustment for unperformed work, repeatedly charged works, and works that did not meet contract terms or specific design requirement; and provide final conclusions.如实反映出松江区书山路55号A1厂房装修施工企业已完项目及不应计取合同范围内未施工的内容、重复上报项目、未按合同中约定及图纸设计品牌指导应扣除的造价,给予最终结论。VI. Construction Cost Audit Result六、工程审核咨询结果The project’s final settlement price reported by the contractor is 10,055, RMB. (This settlement price includes the payment of 1,309, RBM to the original contractor, Shanghai Huiling Construction and Decoration Co., Ltd.) Because of the particularity of this project, the settlement is composed by two parts. One part is the work load completed by the contractor according to the construction contract. The amount is 4,025, RMB, which has been approved by the property owner. Another part is the work that was altered from the construction contract and original design. The amount is approximately 2,000, RMB. The contractor failed to provide justification for the alteration; therefore the altered work has not been approved by the property owner. This amount is categorized as a disputable item. In summary, the disputable deduction amount for this project is 4,720, RMB; the undisputable deduction amount for this project is 2,720,206,76 RMB.本工程施工企业上报结算金额为人民币:元,大写:壹仟零伍万伍仟肆佰柒拾陆元零陆分;(含施工单位确认且已支付给原总包单位:上海汇陵建筑装饰有限公司1,309,元)对于本工程结算的特殊性,本工程结算分两部分组成,一部分为施工单位按照合同要求已完工的工程量,业主方经审价后认可的金额为:元,大写:肆佰零贰万伍仟玖佰伍拾元陆角肆分;另一部分是施工单位未按照合同和设计要求变更工作的,应业主方不予认可且施工单位也未提供变更依据的金额约为人民币:200万,故列入争议项目。因本工程的特殊性其核减金额(含有争议的款项)为人民币:元,大写:肆佰柒拾贰万零贰佰零陆元柒角陆分,不含争议款项其核减金额为人民币:2720206,76元,大写:贰佰柒拾贰万零贰佰零陆元柒角陆分。The contractor has completed the work amount of 4,025, RMB according to the contract. However, this project has not been given the final acceptance; and the property owner still has some objections regarding the quality problems. Therefore, the amount of 4,025, RMB in this audit report does not represent the quality standard accepted by the client. The client still reserves the right to request the contractor for compensation or repair work due to quality problems. (就施工单位按照合同已完成的工程量元,鉴于本工程至今未进行竣工验收,且业主方就工程质量尚存异议,故本报告审定的工程价款并不代表业主方认可相关工程质量,业主方保留进行质量索赔和要求施工单位返工返修的权利。)资料来源:华东建设造价预算网