Auditing the estimated cost of construction of transport infrastructure facilities

Abstract

The paper is devoted to the study of the audit of the estimated cost of construction of transport infrastructure facilities. Since it is the study of the estimate documentation for the correctness and accuracy of the application of prices and scope of works that makes it possible to ensure the expediency of using funds, avoid financial losses and achieve high-quality project implementation. The authors justified the need for an audit, identified its stages and their content. An algorithm for checking local estimates during an audit of the estimated cost has been compiled. Specific examples of analyzing the positions of the estimate documentation during the audit of the estimated cost of construction of transport infrastructure facilities are given, deviations in the composition of local estimates are identified, recommendations are given based on the results of the audit.