吉林省松花江流域林业生态建设项目

　　（四）银行账户查询表 (Answer to Inquiry on Bank Accounts)

　　项目名称：吉林省松花江流域林业生态建设项目

　　Project Name: Songhua River in Jilin Province Forestry Ecological Construction Projects

　　填写说明：请人才培养、植树造林（重点风沙区环境治理）的项目实施机构回答以下问题。其他项目（只有项目培训部分采用特别账户、SOE方式，通常不存在省级项目办以外的银行账户的项目）仅回答提问「1.」即可。

　　With regard to Higher Education Projects, Afforestation Projects, please fill in answers to the following inquiry. Regarding projects other than the above-mentioned (those adopt S/A and SOE method only for training portion), please fill in answers only to the question of "1.".

　　1.        请说明省（自治区）级项目实施机构在所属省会城市的商业银行开设的（A）外币（日元）账户（用于接收中国银行特别账户的回补金额）和（B）人民币账户（用于向省内各下级项目办拨款）的开户行名称[1]。

　　（A）：（日元）建设银行长春市汇鑫支行

　　（B）：（人民币）建设银行长春市汇鑫支行

　　【其他】

　　1.         In which bank the related agency has opened bank account at provincial level for (A) receiving yen loan from S/A account (opened in the headquarter of Bank of China) stipulated in L/A and (B) transferring fund to the bank account of each E/A with converting yen to RMB. Please fill in the name of the bank concretely.

　　（A）Changchun Branch of Construction Bank of China Huixin

　　（B）Changchun Branch of Construction Bank of China Huixin

　　【Others】

　　2.        从（A）账户向（B）账户进行转账的时机？

　　（1）回补资金接收当日既进行转账

　　（2）接收次日以后转账

　　（3）计划当日转账，但由于接收时间等原因不能在当日完成，延迟到次日以后转账。

　　【其他】

　　2.    When credit transfer is implemented from the above-mentioned (A) account to (B) account?

　　(1)Since credit transfer to (B) account is implemented on the same day after transferring fund to (A) account, there is no case that credit transfer would be carried out in next day.

　　(2)After transferring fund to (A) account, credit transfer is implemented as from the following day.

　　(3)Basically, credit transfer to (B) account is implemented on the same day after transferring fund to (A) account. However, there is the case that credit transfer would be carried out in the following day if it were late to receive fund. 

　　【Others】

　　3.        从（A）账户向（B）账户转账时：

　　（1）1次性将回补的日贷资金的全额兑换成人民币（接收金额＝转账金额）

　　（2）不一定1次性将回补的日贷资金的全额兑换成人民币（接收金额≠转账金额）

　　【其他】

　　3.    How much is the amount of fund for transferring from (A)account to (B) account in one time.

　　(1)The full amount of fund that was received in (A) account would be transferred to (B) account with converting yen to RMB in one time.

　　(Received amount = Transferred amount).

　　(2)The full amount of fund would not always be transferred to (B) account in one time.

　　 (Received amount ≠ Transfer amount).

　　【Others】

　　4.        日贷资金的最终项目办（造林项目=县级项目办、林场等、人才项目=各研修生派遣大学）为了收支日贷资金所设置的银行账户情况？

　　（1）最终项目办（市、县、林场和各大学等）分别持有各自的账户

　　（2）多个最终项目办共同设置1个银行账户

　　【其他】[2]

　　4.  As for the end user of this cash flow (such as prefecture government and/or forest management group in case for Afforestation projects, such as university which coordinating  trainees for Japan in case for Higher Education projects), how the bank account has been established for receiving fund of this project and paying for the related costs?

　　(1)Each of the end users (such as city government, prefecture government, forest control group, and university) has had their own bank accounts.

　　(2)Only one bank account has been established and managed for receiving fund and paying cost for some of end users collectively.

　　【Others】

　　5.        用于支付项目费用的货币是（造林项目=苗木购买费用，项目参加农民的劳务费等。人才项目=向研修生支付培训费）？

　　（1）人民币

　　（2）日元

　　【其他】

　　5.       Which currency is used for the payment of project cost (such as purchasing seedlings and   payment for daily allowance to local participants in case of Afforestation Projects, and such as credit transfer for trainees in case of Higher Education Project)?

　　(1)RMB

　　(2)Japanese yen

　　【Others】

　　6.      哪个机构对最终日贷资金借款人（造林项目=苗木提供商，项目参加农户。人才项目=研修生）提交的凭证（发票等）进行确认？

　　（1）省级项目办

　　（2）最终项目办（市、县、大学等）

　　【其他】

　　6.         Which organization does check evidences (such as receipts ) that were provided by the end users (such as dealers of seedlings and local participants in case of Afforestation Projects, and such as trainees in case of Higher Education Projects) ? 

　　(1)E/A of provincial level

　　(2)E/A of municipal and/or prefecture level

　　【Others】

　　同时，经过以上机构确认后，进行支付的银行账户是：

　　（1）省级（B) 银行账户（人民币账户）

　　（2）最终项目办（市、县、大学等）持有的银行账户

　　（3）省级（A）银行账户（日元）

　　【其他】

　　In addition, by which bank account credit transfer is implemented in exchange for the evidences that are checked based on the procedure that was answered in the above-mentioned “6.” Inquiry?

　　(1) (B) Account at provincial level (Funds are supposedly converted to RMB in this account).

　　(2) Each bank account which is owned by the end users

　　(3) (A) account (Funds should be still kept as Japanese Yen).

　　【Others】

　　7.        （省内申请）最终项目办向省级项目办申请日贷资金的方式是：

　　（1）规定一定的上限额，在到达此额度时集中进行申请

　　（2）不规定金额数量，采取定期申请方式（比如：每月1回）

　　（3）按照支付1次申请1次的方式

　　【其他】

　　7.   How often and how much the end users do request for disbursement in order to replenish fund to E/A of provincial level?

　　(1)Apply the replenishment of fund if the account balance were reached to the certain amount .

　　(2)Apply the replenishment of fund regularly (e.g. once a month). regardless of the bank balance 

　　(3)Apply the replenishment of fund if it were supposed to make payment for expense every time.

　　【Others】

　　8.        从(B)或（A）账户向最终项目办支付资金的方法？

　　（1）通过凭证兑换现金

　　（2）从（A）账户兑换成人民币后向（B）账户转账，同时（B）账户按一定的分配比例全额向最终项目办（各大学）账户分别支付

　　（3）从（B）或（A）账户支付等同于最终项目办的申请额

　　【其他】

　　8. In which way credit transfer is implemented from (B) account to the end users?

　　(1)Credit transfer is implemented in exchange for evidences of payment for related costs. 

　　(2)At the same time when credit transfer is implemented from (A) account to (B) account, all of transferred amounts to (B) account are also transferred to the bank account of each end user based on the fixed distributional rate. 

　　(3)Based on the request for disbursement from end users, credit transfer is implemented every time.

　　【Others】

　　9.        省内支付时，省级项目办采用何种标准（汇率风险承担）支付人民币[3]？

　　（1）按照人民币申请额支付（汇率风险由省级承担）

　　（2）按日元金额支付人民币，即按照从（A）向（B）账户兑换时的汇率，以等同于当时日元金额的人民币额支付（汇率风险由最终项目办承担）

　　【其他】

　　9. How does the provincial government make payment for the requested amount in case of paying by RMB?

　　(1)Pay for the requested amount by RMB (It means that provincial government would take exchange risk.)

　　(2)Pay for the requested amount by RMB based on the exchange rate by which credit transfer is implemented from (A) account to (B) account and Japanese yen is converted to RMB. (It means that end users would take exchange risk.)

　　【Others】

　　10.    最终项目办是否存在没有通过确认原始票据就进行资金拨付的情况？

　　（1）没有（必须持凭证支付现金）

　　（2）按照相关规定向日贷资金使用者（研修生等）支付概算金额，事后按照实际发生费用结算。

　　【其他】

　　10.   Is there any case that the end users implement temporary payment without resting on the evidences such as payment receipts?

　　(1)None ( It means that every time payment is implemented in exchange for the evidences.)

　　(2)Temporary payment by estimate is implemented based on the established rule for trainees or dealers of seedlings etc. and adjustment for payment should be carried out according to the final amount of payment afterwards. 

　　【Others】

　　11.    可能因为跨越日期而发生银行滞留余额的账户是：

　　(1)（B）银行账户，最终项目办银行账户

　　(2)仅限于最终项目办银行账户

　　(3)（A）账户、（B）账户、最终项目办银行账户

　　【其他】没有滞留

　　11. In which bank account the balance is remained in not less than one day? 

　　(1)Both of (B) account and bank account of end users

　　(2)Only the bank account of end users

　　(3) (A) account , (B) account, and bank account of end users

　　【Others】

　　12.    向JBIC申请资金用的SOE表的制表单位是：

　　（1）省财政厅

　　（2）项目管理办公室

　　【其他】

　　12.  In which organization does prepare and draw up SOEs by which the replenishment of funds would be requested ?

　　(1) Jilin Finance Department

　　(2)Project Implementation Unit

　　【Others】

　　13.    如果在一个项目中存在不同的日元贷款支付比例时，是否按类别（Category）分别制做SOE表？

　　（1）没有按照各类别（Category）分别制作

　　（2）按照各类别（Category）分别制作

　　【其他】

　　13. If there were categories which are different from JBIC loan ratio stipulated in L/A, would SOEs be drawn up based on the said categories?

　　(1)SOEs are NOT drawn up for each category. 

　　(2)SOEs are drawn up for each category.

　　【Others】

　　14.    向JBIC提交SOE表申请日贷资金的方式是：

　　（1）规定一定的上限额，在到达此额度时集中进行申请

　　（2）不规定金额数量，采取定期申请方式（比如：每月1回）

　　（3）按照支付1次申请1次的方式

　　【其他】

　　14.  How often are SOEs drawn up and is there any fixed amount as the starting point for drafting SOEs?  

　　(1)SOEs are drawn up if the requested amount from end users reached to certain amount.

　　(2)SOEs are regularly (such as once a month) drawn up regardless of the accumulated level

　　of the requested amount.

　　(3)There is no rule especially for the frequency and fixed amount as the starting point for drafting SOEs.

　　【Others】

　　15.    采取人民币进行支付的情况下，向JBIC申请日元回补时所使用的汇率是[4]多少？

　　（1）申请日前一天的汇率

　　（2）申请日前一个月末的汇率

　　（3）最近1次从（A）向（B）账户兑换时的汇率

　　（4）用人民币进行支付时当天的汇率

　　【其他】

　　15.  In case the project costs were paid by RMB, in which exchange rate on SOEs should be chosen for deciding the amount of request for disbursement to JBIC yen loan? 

　　(1)It is quoted from the rate of one day before the date of request for disbursement.

　　(2)It is quoted from the rate of the end of the month that is one month before the date of request for disbursement. 

　　(3)It is quoted from the rate that is utilized lately when credit transfer is implemented from (A) account to (B) account and currency conversion is carried out.

　　(4)It is quoted from the rate of the day when end users make payment by RMB.

　　【Others】

　　三、国家法规、贷款协议执行情况和内部控制评价意见

　　国家法规、贷款协议执行情况和内部控制评价意见

　　我们按照国际审计准则和中国国家审计准则，对你单位管理的2016年日元贷款吉林省松花江流域生态建设项目特别账户报表、资金进度表、银行账户查询表和项目执行单位的费用支出报表进行了审计，并对上述报表发表了审计师意见。

　　为合理保证你单位财务报表没有重大误报，在审计中，我们对你单位管理的吉林省松花江流域林业生态建设项目国家法规、贷款协议执行情况和内部控制制度进行了符合性测试。我们发现你办存在如下问题。

　　（一）违反国家法规或贷款协定的问题

　　未按贷款规定用途使用资金864 ,452.70元

　　1. 2009年和2010年，吉林省林业勘察设计院为靖宇县板石林场日贷造林项目作业设计，两年度设计造林面积分别为666.7公顷、566.7公顷，需苗量分别为117.59万株、62.337万株。经审计，2009年和2010年，板石林场实际分别购买苗木133万株、83.4194万株，比设计分别多购买苗木15.41万株、21.0824万株，合计多购买苗木36.4924万株，金额346,832.70元，并参与提款报账。多购苗木用于2008年和2009年应由日贷造林项目配套资金支付的造林补植，金额346,832.70元。

　　2. 2009年至2011年，靖宇县镇郊林场和板石林场分别取得日贷造林项目回补资金6,702,874.20元。2012年8月至2013年3月，镇郊林场和板石林场用上述资金支付应由配套资金支付的设计费、补植用苗木费金额合计303,800.00元。其中：2012年8月，镇郊林场支付设计费30,100.00元，购买苗木28万株、金额149,000.00元, 用于日贷造林补植； 2013年3月，板石林场购买苗木12.47万株、金额124,700.00元，用于2010年度日贷造林补植。

　　3. 2009年，公主岭市林业局取得2008年度日贷造林项目回补资金852,989.00元。2010年8月，公主岭市林业局用上述资金支付应由配套资金支付的造林抚育费213,820.00元。

　　上述问题不符合财政部《国际金融组织和外国政府贷款赠款管理办法》（2006年财政部第38号令）第二十八条“贷款资金的使用应当符合贷款法律文件的规定……不得以任何理由和形式滞留、截留、挪用贷款资金或者擅自改变贷款资金用途。”和吉林省林业厅、吉林省财政厅、吉林省发展和改革委员会《关于下达日本政府贷款吉林省松花江中上游林业生态建设项目2008年人工造林投资建设计划的通知》吉林计〔2008〕622号 第二条“加强贷款资金管理……日贷项目国外投资范围包括割灌及迹地清理、整地、苗木费、植苗费、肥料费及施肥人工费，以及人工造林的工具、设备、宣传牌、国外培训考察费用；国内配套资金主要解决补植、抚育、掰芽、修枝、浇水人工费、水运费、病虫害防治、管护、林道修复等费用。”的规定。建议省林业厅项目办督促上述单位调整会计账目，积极筹措配套资金，归还原资金渠道。

　　（二）项目管理方面存在的问题

　　1.部分设备采购未到位，资金闲置1,118,000.00元

　　2005年，吉林省林业设计院为日贷造林子项目长春市九台区示范苗圃项目进行可研设计，项目总投资6,302,600.00元。其中：土建4,504,400.00元，车辆和设备采购1,798,200.00元。2012年4月，吉林省林业厅组织长春市九台区示范苗圃项目车辆和设备采购招标，中标单位为长春市九台区金丰农机有限公司（以下简称金丰农机），中标价格为1,580,000.00元。因车辆和设备采购设计为2005年，所以中标的部分车辆和设备因更新淘汰、价格上涨或无使用价值，造成金丰农机无法供货。2013年3月，国营九台苗圃因作业施工需要，与金丰农机共同垫付资金采购了功能与采购清单相近的全部设备，同时开具了与采购清单相同金额1,580,000.00元的发票。2014年末，金丰农机因国营九台苗圃未能支付设备款，收回了1,580,000.00元的发票及未使用的车辆（拖拉机1台、小四轮4台、小货车3台、圃地运苗车2台），已使用的车辆和设备发票价格697,520.00元。2014年，九台区林业局对项目采购车辆和设备进行了提款报账，于2015年取得回补资金1,580,000.00元，并拨付国营九台苗圃。2016年，国营九台苗圃支付金丰农机车辆和设备款470,000.00元。截至2017年6月，设备采购资金闲置1,118,000.00元。

　　建议长春市九台区做好车辆和设备采购工作，充分利用好项目资金。

　　2. 造林实施与作业设计不符

　　（1）2011年12月，吉林省林业勘察设计院为公主岭市2009年和2010日贷造林项目作业设计，设计造林密度为2x3，设计树种为樟子松。审计发现，作业设计时间在实施造林之后；审计抽查范家屯8林班59小班，部分造林密度为1 x 6，与作业设计不符；二十家子林场设计造林面积50.3公顷，实际购买苗木品种为落叶松，与作业设计不符。

　　（2）2009年4月及2010年4月，吉林省林业勘察设计院为靖宇县板石林场日贷造林项目作业设计，设计树种为红松，苗木规格为S2-2。经审计，2009年板石林场采购S2-1红松133万株，2010年采购S2-1红松63.42万株。以上S2-1红松共计196.42万株，与作业设计S2-2不符。

　　不符合《日本政府贷款吉林省松花江中上游林业生态建设项目管理办法（暂行）》吉林计〔2008〕633号 第十条“造林投资设计应在前一年的10月底以前编制完；”和《日本政府贷款吉林省松花江中上游林业生态建设项目管理办法（暂行）》吉林计〔2008〕633号 第十三条“项目实施备忘录、可研报告、调查设计和初步设计是项目执行的主要依据。各市（州）、县（市）分年度的建设任务和内容，按照省项目办下达的年度投资计划执行。计划一经下达，必须按要求完成。项目实施中，如确需调整年度造林规模、变更造林树种等，必须事先报经省项目办同意，按照省项目办的正式批复执行；”的规定。建议省林业厅项目办加强项目管理，规范造林作业设计和苗木采购。杜绝此类问题发生。

　　3.未造林72.92公顷，且全额支付了造林工程款。

　　（1）2008年，承包商前郭县佳禾农场在宁江区新城乡等乡镇农田防护林地块实施日贷造林，造林面积为241.35公顷。经审计，其中66.44公顷林地实际由村委会承包给村民，村民按协议规定自行造林，实际佳禾农场未实施造林66.44公顷，松原市林业局全额支付了造林工程款。

　　（2）2014年，承包商前郭县佳禾农场应在宁江区完成补植造林201.68公顷，实际完成195.2公顷，未造林6.48公顷，松原市林业局全额支付了造林工程款。其中：新城乡八家子村2林班9、12、13小班和39-1小班，共计6.2公顷；善友镇三家子村1林班35、36小班，共计0.28公顷。

　　4. 部分地块造林保存率未达到规定标准

　　（1）2009年，松原市林业局完成造林面积任务3360.14公顷。其中：保存率在40%以下的2998.93公顷，占89.25%；

　　（2）2014年，松原市林业局完成造林面积任务1554.21公顷。其中：保存率在40%以下的723.5公顷，占46.55%。

　　根据松原市林业局提供资料显示，造林保存率低的原因是2009年造林后发生严重的洪涝灾害和气候反常、土地贫瘠造成的。

　　问题3.4.不符合《吉林省造林更新技术规程》DB22/T822-1995 第十条“幼林补植。造林更新成活率在41%以上，但未达到规定标准（白城市、松原市、双辽县为75%，其它为85%）以及保存率未达到标准（白城市、松原市、双辽县为70%，其它为80%），要在造林更新后三年内用同龄苗补植，补植数量以达到设计株数为准。”的规定。建议省林业厅项目办督促松原市林业局纠正整改，按作业设计标准和合同约定完成日贷造林任务。

　　（三）财务管理方面存在的问题

　　未取得发票列支费用44,100.00元

　　2008年5月，公主岭市杨大城子林场购买日贷造林苗木44,100.00元，未取得发票用白条收据在日贷造林账目中列支。

　　不符合《中华人民共和国发票管理办法》(1993)财政部令第6号 第二十一条 “所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项时，应当向收款方取得发票。”的规定。建议公主岭市杨大城子林场取得发票。

　　（四）上一年度审计发现问题未整改情况

　　审计发现，上一年度审计报告中披露的13个问题中，部分县市项目单位造林施工与作业设计不符、未取得发票2个问题未得到整改，本年度仍然存在。建议你办应切实制定和落实整改措施，完善制度，加强管理，促进项目顺利实施。你办已接受审计建议。

　　III. Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting

　　Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting

　　We conducted our audits on the Special Account Statement, Statement of Financial Progress, Summary Sheet for Payments for Special Account (SOEs), and Answer to Inquiry on Bank Accounts of Songhua River in Jilin Province Forestry Ecological Construction Projects under yen loans for the year 2016, in accordance with the International Auditing Standards and the Government Auditing Standards of the People’s Republic of China. Based of our audits on the above forms, the auditor’s Opinion was produced.

　　    In order to kindly assure that your financial forms are free of material misstatement during the auditing process, we produced a consistency examination on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting under Songhua River in Jilin Province Forestry Ecological Construction Projects. After the examination, we have found problems in the following areas.

　　(I) Non-compliance with state laws and regulations or the applicable provisions of the loan agreement

　　RMB 864 ,452.70 yuan was used without following the purposes of the loan.

　　1. Jilin Province Designing Institute of Forestry Reconnaissance and Survey and Planning Institute conducted the design for Jingyu County Banshi Forest Farm Yen Loan Afforestation Project from 2009 to 2010. In the design for the Year 2009 and for the Year 2010, the afforestation area was 666.7 ha and 566.7 ha respectively, which needed 1,175,900 seedings and 623,370 seedings respectively. After the audit,Banshi Forest Farm actually purchased 1,330,000 seedings and 844,194 seedings in 2009 and in 2010 respectively, which were 154,100 seedings and 210,824 seedings more than those in the design. 364,924 seedings more have been purchased, totaling RMB 346,832.70 yuan, which has been claimed for payment. With the amount of RMB 346,832.70 yuan, the seedings purchased more were used for the afforestation and replanting under Yen Loan Afforestation Project in 2008 and in 2009 which should financed by the counterpart funds.

　　2. From 2009 to 2011, Jingyu County Zhenjiao Forest Farm and Banshi Forest Farm received RMB 6,702,874.20 yuan under Yen Loan Afforestation Project through the reimbursement respectively. From August 2012 to March 2013, RMB 303,800.00 yuan, which should be paid by the counterpart funds, was paid with the above-mentioned money by Zhanjiao Forest Farm and Banshi Forest Farm for the design expenses and expenses on seedings for replanting, in which RMB 30,100.00 yuan for payment of the design expenses and RMB 149,000.00 yuan for purchasing 280,000 seedings for Yen Loan afforestation and replanting by Zhenjiao Forest Farm in August 2012 and RMB 124,700.00 yuan for purchasing 124,700 seedings for Yen Loan afforestation and replanting for the Year 2010 by Banshi Forest Farm in March 2013.

　　3. In 2009, Gongzhuling Forestry Bureau received RMB 852,900.00 yuan under Yen Loan Afforestation Project for the Year 2008 through the reimbursement. In August 2010, the afforestation and tending fee of RMB 213,820.00 yuan was paid with the above-mentioned money by Gongzhuling Forestry Bureau, which should be paid with the counterpart funds.

　　It isn’t in conformity with the provisions of the Article 28, Methods on Management of Loans and Grants from the International Financial Organization and Foreign Government issued by the Ministry of Finance (No.38 Order of Ministry of Finance in 2006), in which it stipulates that the loan proceeds should be used in accordance with the provisions in the loan legal documents, which shouldn’t be stranded, incepted and misappropriated for any excuses and the provisions of Article 2, Notice about Artificial Afforestation Investment and Construction Plan for the Japanese Government in the Middle and Upper Stream of Songhua River in Jilin Province (Jilin Ji [2008] No.622), in which it stipulates that strengthening the management of the funds …… the scopes of the foreign investment under the Yen Loan Project include cleaning brush and slash, soil preparation, seeding fee, tree planting fee, fertilizer fee and fertilization labor cost and tools, equipments, billboards, foreign study tour cost for the artificial afforestation. The counterpart funds mainly solve the replanting, fostering, breaking the bud, pruning, watering labor cost, water transportation cost, costs in pest control, management and forest roads restoration and so on. We suggest that the PMO of Forestry Department of Jilin Province should urge the above units to adjust the accounts, actively raise the counterpart funds and take the money back.

　　 (II) Issues on project management

　　1. Purchasement of some equipments were not in place with the idle funds of RMB 1,118,000.00 yuan.

　　In 2005, Jilin Forestry Design Institute conducted the feasibility study report design for Changchun City Jiutai District Demonstration Nursery Component under Yen Loan Afforestation Project. Its total investment was RMB 6,302,600.00 yuan, of which RMB 4,504,00.00 yuan for civil works and RMB 1,798,200.00 yuan for vehicles and equipments. In April 2012, under the organization of Forestry Department of Jilin Province, the bids were invited for purchasing the vehicles and equipments for Changchun City Jiutai District Demonstration Nursery Component under Yen Loan Afforestation Project. The winning bidder is Changchun City Jiutai District Jinfeng Agricultural Machinery (hereafter as called Jinfeng Agricultural Machinery) with the contract price of RMB 1,580,000.00 yuan. The design for vehicles and equipments was conducted in 2005 so some vehicles and equipments couldn't be supplied because they had been updated, obsoleted, increased the price or they have no use value. In March 2013, due to the needs of the construction, the state-owned Jiutai Nursery and Jinfeng Agricultural Machinery jointly paid for all the equipments which had similar functions to those in the procurement list, at the same time, the invoice with the amount of RMB 1,580,000.00 yuan was issued. The amount was the same as that in the procurement list. At the end of 2014, since the state-owned Jiutai Nursery didn't pay for the equipments, Jinfeng Agricultural Machinery took back the invoice with the amount of RMB 1,580,000.00 yuan and the invoice with the amount of RMB 697,520.00 yuan for the used vehicles and equipments, and also took back the unused vehicles (one tractor, four small four wheels, three small trucks and two field vehicles). Jiutai District Forestry Bureau submitted the claim for the vehicles and equipments under the project in 2014 and received RMB 1,580,000.00 yuan through the reimbursement and appropriated it to the state-owned Jiutai Nursery in 2015. In 2016, the state-owned Jiutai Nursery paid RMB 470,000.00 yuan for the vehicles and equipments to Jinfeng Agricultural Machinery. By June 2017, the idle funds for purchasing equipments was RMB 1,118,000.00 yuan.

　　We suggest that Jiutai District of Changchun City should do well in purchasing the vehicles and equipments and fully utilize the project funds.

　　2. The implementation of the afforestation wasn’t in conformity with the design.

　　(1) In December 2011, Jilin Province Designing Institute of Forestry Reconnaissance and Survey and Planning Institute conducted the design for the Yen Loan Afforestation Project for the Year 2009 and the Year 2010 in Gongzhuling City. The designed afforestation density was 2x3 and the tree species was sylvestris. After the audit, it was found that the design lagged behind the implementation of the afforestation. The audit randomly checked 8 compartment and 59 small compartments at Fanjiatun Town. For some afforestation, the density was 1 x 6, which wasn't in conformity with the design. With the designed afforestation area of 50.3 ha, Ershijiazi Forest Farm actually purchased larch seedings, which wasn't in conformity with the design.

　　(2) In April 2009 and April 2010, Jilin Province Designing Institute of Forestry Reconnaissance and Survey and Planning Institute conducted the design for Jingyu County Banshi Forest Farm. The tree species was pinus koraiensis. The specification of seeding is S2-2. After the audit, in 2009, Banshi Forest Farm purchased 1,330,000 pinus koraiensis with the specification of S2-1. In 2010, Banshi Forest Farm purchased 634,200 pinus koraiensis with the specification of S2-1. There were 1,964,200 pinus koraiensis with the specification of S2-1, which wasn't in conformity with the design.

　　    It isn’t in conformity with the provisions of Article 10, Methods on Management of Forestry Ecological Construction Projects financed by the loans from the Japanese Government in the Middle and Upper Stream of Songhua River in Jilin Province (Tentative) (Jilin Ji [2008]No.633), in which it stipulates that afforestation investment and plan should be completed by the end of Oct. of the previous year and the provisions of Article 13, Methods on Management of Forestry Ecological Construction Projects financed by the loans from the Japanese Government in the Middle and Upper Stream of Songhua River in Jilin Province (Tentative) (Jilin Ji [2008]No.633), in which it stipulates that the project implementation memorandum of understanding, FSR, survey design and preliminary design in the main bases for the project impersonation. The city (prefecture) and county (city) should carry out the annual construction tasks and contents in accordance with the annual investment plan instructed by the provincial PMO. Once the plan was instructed, it must be completed as required. During the period of the project implementation, if necessary, the scope of the afforeation and the tree species for this year were needed to be changed, subject to the prior approval of the provincial PMO. It was implemented in accordance with the official approval of the Provincial PMO. We suggest that the PMO of the Forestry Department of Jilin Province should strengthen the project management and standardize the design of afforestation and purchasement of the seedings. Such problem should be prohibited

　　3. Failure to afforest land with the area of 72.92 ha and payment of the full amount for the civil works.

　　     (1) In 2008, as a contractor, Qianguo County Jiahe Farm implemented the Yen Loan afforestation at the farmland shelterbelt at the townships of Ningjiang District such as Xincheng Township with the area of 241.35 ha. After the audit, in fact, the forest land with the area of 66.44 ha was contracted to the villagers by the village committee. The villagers voluntarily afforested land in accordance with the stipulations in the agreement.Jiahe Farm actually failed to afforest land with the area of 66.44 ha. Songyuan City Forestry Bureau paid the full amount for the civil works.

　　     (2) In 2014, as a contractor, Qianguo County Jiahe Farm completed the replanting afforestation with the area of 201.68 ha at Ningjiang District. In fact, it completed 195.2 ha and failed to afforest land with the area of 6.48 ha. Songyuan City Forestry Bureau paid the full amount for the civil works. 6.48 ha included 6.2 ha for No.2 compartment and No.9, No.12, No.13 and No.39-1 small compartments at Bajiazi Village, Xincheng Township.

　　4. For some blocks, the survival rate of the afforestation didn’t reach the standard and the full amount for the civil works had been paid.

　　     (1) In 2009, Songyuan City Forestry Bureau completed the afforestation with the area of 3,360.14 ha. 2,998.93 ha with the survival rate of below 40% accounted for 89.25% of the total afforestation area;

　　     (2) In 2014, Songyuan City Forestry Bureau completed the afforestation with the area of 1,554.21 ha. 723.5 ha with the survival rate of below 40% accounted for 46.55% of the total afforestation area;

　　     The data from Songyuan City Forestry Bureau showed that the reasons for the low survival rate of the afforestation were as follows: it occurred flood disaster, abnormal climate changes and barren land after the afforestation in 2009.

　　     Issue 3 and Issue 4 aren’t in conformity with the provisions of Article 10 - Replanting of young forest, Updated Technical Specifications on Afforestations in Jilin Province (DB22/T822-1995), in which it stipulates that Yong Plantation. If the updated survival rate of the afforestation was above 41% but it failed to reach the standard as stipulated (Baicheng City, Songyuan City, Shuangliao City were 75%, others were 85% ) and the survival rate didn’t reach the standards (Baicheng City, Songyuan City, and Shuangliao City were 70%, others were 80%), the seedings of the same age should be replanted within three years after updating afforestation. The number of replanting must be in accordance with the numbers in the design. We suggest that the PMO of the Forestry Department of Jilin Province should urge Songyuan City Forestry Bureau to correct and rectify and and complete the Yen Loan afforestation tasks in accordance with the design standards and contract.

　　 (III) Issues on financial management

　　Failure to obtain the invoice with the amount of RMB 44,100.00 yuan.

　　In May 2008, Gongzhuling City Yangdachengzi Forest Farm purchased the seedings under the Yen Loan Afforestation project with the amount of RMB 44,100.00 yuan, which failed to obtain the invoice and list the money in the Yen Loan afforestation account with the receipt.

　　It isn’t in conformity with the provisions of Article 21, Methods on Management of Invoices of the People’s Republic of China (1993 No.6 Order of the Ministry of Finance), in which it stipulates that when all the units and individuals who engage in the production and operation activities pay the money for purchasing the commodities, accepting the services and engaging in the other operation activities, the invoices should be gained from the payee. We suggest that Gongzhuling City Yangdachengzi Forest Farm should receive the invoice.

　　    (Ⅳ) The Followed-up of previous recommendations

　　We found, among 13 issues disclosed in the audit report in the previous year, 2 issues - some counties and cities constructed without following the design and failure to obtain the invoices, haven't been rectified. They still existed in this year. We suggest that your PMO should effectively formulate and implement the corrective measures, perfect the system, strengthen the management and promote the smooth implementation of the project. Your PMO has accept the audit recommendations.