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吉林省世界银行贷款农产品质量安全项目

日期:2018年-01月-09日 16:09:00    来源:

中华人民共和国吉林省审计厅

 Jilin Provincial Audit Office of the People’s Republic of China

 

     

Audit Report

 

(吉审外报〔2017 135

JILIN AUDIT REPORT2017NO. 

 

项目名称:   吉林省世界银行贷款农产品质量安全项目

Project Name:  Jilin Agricultural Product Quality and Safety Project Funded by the World Bank

 

 

号:    7899CN  

Loan No. :     7899CN

 

项目执行单位:吉林省世行贷款农产品质量安全项目领导小组办公室

Project Entity: Management Office under Leading Group for Jilin Agricultural Product Quality and Safety Project Funded by the World Bank

    会计年度:      2016

Accounting Year 2016


  

Contents

一、审计师意见................................................................................ 1

I. Auditor’s Opinion............................................................................ 3

二、财务报表及财务报表附注........................................................ 6

. Financial Statements and Notes to the Financial Statements........ 6

(一)资金平衡表...................................................................... 6

i. Balance Sheet............................................................................. 6

(二)项目进度表...................................................................... 7

ii. Summary of Sources and Uses of Funds by Project Component 7

(三)贷款协定执行情况表...................................................... 9

iii. Statement of Implementation of Loan Agreement..................... 9

(四)指定账户报表................................................................ 10

iv. Designated Account Statement............................................... 10

(五)财务报表附注................................................................. 11

v. Notes to the Financial Statements............................................ 15

三、审计发现的问题及建议.......................................................... 19

III. Audit Findings and Recommendations........................................ 23

 

 

 


一、审计师意见

 

审计师意见

 

吉林省世行贷款农产品质量安全项目领导小组办公室:

 

我们审计了吉林省世行贷款农产品质量安全项目20161231日的资金平衡表及至该日同年度的项目进度表、贷款协定执行情况表和指定账户报表等特定目的财务报表及财务报表附注(第6页至第18页)。

 

(一)项目执行单位及吉林省财政厅对财务报表的责任

 

编制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况表是你办的责任,编制指定账户报表是吉林省财政厅的责任,这种责任包括:

1.按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目财务报表,并使其实现公允反映;

2.设计、执行和维护必要的内部控制,以使项目财务报表不存在由于舞弊或错误而导致的重大错报。

 

(二)审计责任

 

我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国国家审计准则和国际审计准则的规定执行了审计工作,上述准则要求我们遵守审计职业要求,计划和执行审计工作以对项目财务报表是否不存在重大错报获取合理保证。

为获取有关财务报表金额和披露信息的有关证据,我们实施了必要的审计程序。我们运用职业判断选择审计程序,这些程序包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,为了设计恰当的审计程序,我们考虑了与财务报表相关的内部控制,但目的并非对内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当性和做出会计估计的合理性,以及评价财务报表的总体列报。

我们相信,我们获取的审计证据是适当的、充分的,为发表审计意见提供了基础。

 

(三)审计意见

 

我们认为,第一段所列财务报表在所有重大方面按照中国的会计准则、会计制度和本项目贷款协定的要求编制,公允反映了吉林省世界银行贷款农产品质量安全项目 20161231日的财务状况及至该日同年度的财务收支、项目执行和指定账户收支情况。

 

(四)其他事项

 

我们还审查了本期内报送给世界银行的第136号至177号提款申请书及所附资料。我们认为,这些资料均符合贷款协议的要求,可以作为申请提款的依据。

 

本审计师意见之后,共同构成审计报告的还有两项内容:财务报表及财务报表附注和审计发现的问题及建议。

 

 

                         中华人民共和国吉林省审计厅  

O一七年六月十二日

 

地址:中国吉林省长春市亚泰大街6399

邮政编码:130022

电话:86-0431-85265070

传真:86-0431-85265765
I. Auditor’s Opinion

 

Auditor’s Opinion

 

To Management Office under Leading Group for Jilin Agricultural Product Quality and Safety Project Funded by the World Bank

 

We have audited the special purpose financial statements (from page 6 to page 18) of Jilin Agricultural Product Quality and Safety Project Funded by the World Bank, which comprise the Balance Sheet as of December 31, 2016, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Designated Account Statement for the year then ended, and Notes to the Financial Statements.

 

Project Entity and Jilin Provincial Finance Department's Responsibility for the Financial Statements

 

The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Jilin Provincial Finance Department, which includes:

i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement;

ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error.

 

Auditor’s Responsibility

 

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities’ preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion.

 

Opinion

 

In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Jilin Agricultural Product Quality and Safety Project Funded by the World Bank as of December 31, 2016, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the Designated account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement.

 

Other Matter

 

We also examined the withdrawal application No.136 to No.177 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal.

 

The audit report consists of the Auditor’s Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations.

 

Jilin Provincial Audit Office of the People’s Republic of China

June12, 2017

Address: No. 6399,Yatai Street, Changchun City, Jilin Province, P.R. China

Postcode: 130022

Tel.: 86-0431-85265070

Fax: 86-0431-85265065

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The English translation is for the convenience of report users; please take the Chinese audit report as the only official version.


二、财务报表及财务报表附注

. Financial Statements and Notes to the Financial Statements

(一)资金平衡表

i. Balance Sheet

项目资金平衡表

PROJECT BALANCE SHEET

    2016 12 31 日(as of Dec.31,2016

项目名称:吉林省世行贷款农产品质量安全项目

1

PROJECT NAMEJilin Agricultural Product Quality and Safety Project Funded by the World Bank

Statement 1

编报单位:吉林省世行贷款农产品质量安全项目领导小组办公室(汇总)

单位:人民币元

ENTITY NAMEJilin PPMO

Currency Unit:RMB Yuan

资金占用

期初数

期末数

资金来源

期初数

期末数

 

 

 

 

 

 

Application of fund

 Beginning Balance

Ending Balance

Application of fund

 Beginning Balance

Ending Balance

一、项目支出合计

476,723,730.01

596,715,913.39

一、项目拨款合计

262,569,691.03

265,839,691.03

Total Project Expendi tures

Total Project Appropriation Funds

        1、交付使用资产   Fixed Assets Transferred

 

 

二、项目资本与项目资本公积Project Capital and Capital Surplus

 

 

        2、待核销项目支出Construction Expenditures to be Disposed

 

 

       其中:捐赠款   Including: Grants

 

 

        3、转出投资

 

 

三、项目借款合计

329,435,073.93

478,178,026.11

  Investments Transferred-out

        Total Project Loan

    4、在建工程

476,723,730.01

596,715,913.39

    1、项目投资借款

329,435,073.93

478,178,026.11

              Construction in Progress

            Total Project Loan

二、应收生产单位投资借款

 

 

         1)国外借款

329,435,073.93

478,178,026.11

        Investment Loan Receivable

                Foreign Loan

    其中:应收生产单位世行贷款

 

 

         2)国内借款

0.00

0.00

    Including:Asian Development Bank Investment Loan Receivable

               Domestic Loan

三、拨付所属投资借款

 

 

       2、其他借款

 

 

Appropriation of Investment Loan

                    Other Loan

    其中:拨付世行贷款

 

 

四、上级拨入投资借款Including:ADB Loan

 

 

    Including:Appropriation of Asian Development Bank Investment Loan

四、器材      Equipment

 

 

 其中:拨入世行贷款Including:ADB Loan

 

 

    其中:待处理器材损失

 

 

五、企业债券资金

 

 

    Including: Equipment Losses in Suspense

        Bond Fund

五、货币资金合计

137,940,300.28

149,376,455.48

六、待冲项目支出

 

 

        Total Cash and Bank

 Construction Expenditures to be Offset

    1、银行存款

137,896,247.33

149,336,880.76

七、应付款合计

25,569,326.86

24,249,852.40

              Cash in Bank

        Total Payable

    其中:专用帐户存款

35,076,506.00

42,144,820.05

八、未交款合计

 

 

    Including: Special Account

        Other payables

    2、现金

44,052.95

39,574.72

九、上级拨入资金

 

 

              Cash on Hand

        Appropriation of Fund

六、预付及应收款合计

8,663,557.54

30,339,039.89

十、留成收入

5,753,496.01

8,163,839.22

        Total prepaid and Receivable

         Retained Earnings

七、固定资金合计

0.00

0.00

 

 

 

        Total Fixed Assets

 

           固定资金原价

 

 

 

 

 

           Fixed Assets, Cost

 

           减:累计折旧

 

 

 

 

 

           Less: Accumulated Depreciation

 

           固定资金净值

 

 

 

 

 

           Fixed Assets, Net

 

资金占有合计

623,327,587.83

776,431,408.76

资金来源合计

623,327,587.83

776,431,408.76

Total Application of Fund

Total Application of Fund


(二)项目进度表

ii. Summary of Sources and Uses of Funds by Project Component

项目进度表

 

SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT

 

本期截止 2016 12 31 日(For the Period Ended Dec.31, 2016

 

项目名称:吉林省世行贷款农产品质量安全项目

 

 

 

 

2-1

 

PROJECT NAMEJilin Agricultural Product Quality and Safety Project Funded by the World Bank

Statement 2-1

 

编报单位:吉林省世行贷款农产品质量安全项目领导小组办公室

 

 

 

单位:人民币元

 

ENTITY NAMEJilin PPMO

 

 

 

 

Unit:RMB Yuan

 

 

本期 Current Period

累计 Cumulative

 

本年计划额

本期发生额

本期完成比

项目总计划额

累计完成额

累计完成比

 

Current year

Current period

%

Life of

Cumulative

%

 

Budget

Actual

Completed

PAD

Actual

Completed

 

资金来源合计 Total Financing

8,235,000.00

152,012,952.18

1845.94%

964,100,000.00

744,017,717.14

77.17%

 

.国际金融组织贷款International Financing

4,985,000.00

148,742,952.18

2983.81%

645,270,000.00

478,178,026.11

74.11%

 

1、世界银行贷款 IBRD LOAN

4,985,000.00

148,742,952.18

2983.81%

645,270,000.00

478,178,026.11

74.11%

 

二、配套资金 Counterpart Fund

3,250,000.00

3,270,000.00

100.62%

318,830,000.00

265,839,691.03

83.38%

 

1)省 Province

0.00

1,970,000.00

#DIV/0!

138,240,000.00

171,370,000.00

123.97%

 

2)市 、县 City/ County

0.00

1,224,000.00

#DIV/0!

61,940,000.00

65,225,488.08

105.30%

 

3)企业自筹 Corporate self-financing

3,250,000.00

76,000.00

2.34%

118,650,000.00

29,244,202.95

24.65%

 

资金运用合计 Total Application of Funds

8,235,000.00

119,992,183.38

1457.10%

964,100,000.00

596,715,913.39

61.89%

 

项目A  Component A

(15,000.00)

10,731,841.90

-71545.61%

73,740,000.00

62,856,682.49

85.24%

 

项目B  Component B

0.00

63,290,608.03

#DIV/0!

506,440,000.00

288,217,218.82

56.91%

 

项目C  Component C

0.00

7,805,837.23

#DIV/0!

95,440,000.00

68,413,099.91

71.682%

 

项目D  Component D

8,250,000.00

13,460,642.98

163.16%

224,740,000.00

106,630,518.73

47.45%

 

项目E  Component E

0.00

24,703,253.24

#DIV/0!

63,740,000.00

70,598,393.44

110.76%

 

  差异 Difference

 

32,020,768.80

 

 

147,301,803.75

 

 

1、应收款项变化 Change in Accounts Receivable

21,675,482.35

30,339,039.89

 

2、应付款项变化 Change in Accounts Payable

1,319,474.46

(24,249,852.40)

 

3、货币资金变化 Change in Cash and Bank

11,436,155.20

149,376,455.48

 

4、其它 Other

(2,410,343.21)

(8,163,839.22)

 

 

 

项目进度表()

SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT

                                      本期截止 2016 12 31 日(For the Period Ended Dec.31, 2016

 

 

项目名称:吉林省世行贷款农产品质量安全项目

 

2-2

PROJECT NAMEJilin Agricultural Product Quality and Safety Project Funded by the World Bank

Statement 2-2

编报单位:吉林省世行贷款农产品质量安全项目领导小组办公室

单位:人民币元

ENTITY NAMEJilin PPMO

Unit:RMB Yuan

 

项目支出 (Project Expenditure)

项目内容

 

已交付资产(Assets Transferred)

在建工程

待核销项目支出

转出投资

Project 

累计支出

固定资产

流动资产

无形资产

递延资产

Constuction

Investments

Component

Cumulative

Fixed

Current

Intangible

Deferred

Work in

Expenditures

Transferred

 

Amount

Asset

Asset

Asset

Asset

Progress

to be disposed

out

子项目A:农产品质量安全标准农业规程推广
Component A: Promotion of Good Agricultural Practices for Agricultural Product Quality and Safety.

62,856,682.49

 

 

 

 

62,856,682.49

 

 

子项目B:农产品质量安全的公共监测
Component B.  Public Monitoring of Agricultural Product Quality and Safety

288,217,218.82

 

 

 

 

288,217,218.82

 

 

子项目C:农产品质量安全应用研究、培训和宣传
Component C.  Agriculture Product Quality and Safety Applied Research, Training and Awareness Raising

68,413,099.91

 

 

 

 

68,413,099.91

 

 

子项目D:安全农产品生产链示范模式
Component D.  Demonstration Models for Safe Agriculture Supply Chains

106,630,518.73

 

 

 

 

106,630,518.73

 

 

子项目E:项目管理和监测
Component E.  Project Management and Monitoring

70,598,393.44

 

 

 

 

70,598,393.44

 

 

合计 Total

596,715,913.39

 

 

 

 

596,715,913.39

0.00

 

                               

 

文本框: 7 


(三)贷款协定执行情况表                          

iii. Statement of Implementation of Loan Agreement

贷款协定执行情况表

 STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT

本期截至 2016 12 31 日(For the Period Ended Dec.31, 2016

项目名称:吉林省世行贷款农产品质量安全项目

 

 

 

 

3

PROJECT NAMEJilin Agricultural Product Quality and Safety Project Funded by the World Bank

 

 

Statement 3

编报单位:吉林省世行贷款农产品质量安全项目领导小组办公室

 

 

 

单位:美元/人民币元

ENTITY NAMEJilin PPMO

 

 

             Currency Unit:  USD/RMB Yuan

类别Category

核定信贷金额

本年度提款数

累计提款数

Loan Amount

Current-Period Withdrawals

Cumulative Withdrawals

美元USD

美元USD

折合人民币RMB

美元USD

折合人民币RMB

1.分项目A.2A.3C.1下的子赠款
Sub-grants under Parts A.2
A.3 and C.1 of the project

3,790,000.00

378,074.54

2,622,703.08

3,193,870.35

22,155,878.62

2. 土建   Civil Works

25,000,000.00

6,393,101.77

44,348,946.98

17,084,992.57

118,518,593.46

3. 货物   Goods

38,040,000.00

5,989,763.60

41,550,990.09

17,276,618.82

119,847,904.75

4. 分项目A.2BC.2C.3E下的咨询服务,非咨询服务,培训、研究会和学习考察
Consultant Service, non-consultants seervices, training, workshops, and Parts A.2
BC.2C.3 and E of the Project

15,870,000.00

3,943,319.61

27,354,808.13

11,472,348.62

79,583,682.38

5. 分项目D下的子贷款

Sub-loans under Part D of the Project

17,050,000.00

1,495,000.00

10,370,815.00

11,653,700.00

80,841,716.90

6. 先征费     Front-end Fee

250,000.00

0.00

0.00

250,000.00

1,734,250.00

7. 专用账户存款    Special Account

0.00

 

22,494,688.89

8,000,000.00

55,496,000.00

总计 Total

100,000,000.00

18,199,259.52

148,742,952.17

68,931,530.36

478,178,026.11

文本框: 9


(四)指定账户报表

iv. Designated Account Statement

         

SPECIAL ACCOUNT STATEMENT

本期截至20161231

(For the Period Ended month/day/year)

项目名称:吉林省世行贷款农产品质量安全项目

项目单位:吉林省债务管理服务中心

世界银行贷款号: CN-7899

开户银行:吉林银行长春康平街支行

账号:6666

A部分:本期专用帐户收支情况

金额

 Part A - Account Activity for the Period             

Amount

1、期初余额

5,401,704.14

Beginning balance (month/day/year)

 

2、增加  Add:

 

  (1)本期世行回补总额

18,199,259.52

   Total amount deposited by World Bank

 

  (2)本期利息收入总额(存人专用帐户部分)

2,266.82

   Total interest earned this period if deposited in Special Account

 

    (3)本期不合格支出归还总额

0

   Total amount refunded to cover ineligible expenditures

5,401,704.14

3、减少 Deduct:

 

    (1)本期支付总额

16,897,863.60

   Total amount withdrawn

 

  (2)本期未包括在支付额中的服务费支出

 

   Total service charges if not included in above amount withdrawn

 

   期末余额

6,705,366.88

   Ending balance (month/day/year)

 

B部分:专用帐户调节

 

Part B - Account Reconciliation

 

1.

世行首次存款总额

8,000,000.00

 

Amount advanced by World Bank

 

 

减少 Deduct:

 

2.

世行回收总额

 

 

Total amount recovered by World Bank

 

3.

本期期末专用帐户首次存款净额

8,000,000.00

 

Outstanding amount advanced to the Special Account at month/day/year

 

4.

专用帐户期末余额

6,705,366.88

 

Ending balance of Special Account at month/day/year

 

 

增加 Add:

 

5.

截至本期期末已申请报帐但尚未回补金额                                    

   .00

 

Amount claimed but not yet credited at month/day/year     

 

 

申请书号

 

 金额

 

 

 

 

 

Application No.

 

Amount

5,200.00

 

 

 

6.

截至本期期末已支付但尚未申请报帐金额

1,315,760.68

 

Amount withdrawn but not yet claimed

 

7.

服务费累计支出(如未含在56栏中)

 

 

Cumulative service charges (if not included in item 5. or 6.)

 

 

减少 Deduct:

 

8.

利息收入(存入专用帐户部分)

21,127.56

 

Interest earned (if included in Special Account)

 

9.

本期期末专用帐户首次存款净额

8,000,000.00

 

Total advance to Special Account accounted for at month/day/year

8,000,000.00

 

 

 

 

(五)财务报表附注

 

财务报表附注

 

1.项目概况

   

    1.1吉林省世行贷款农产品质量安全项目贷款号:7899CN;《贷款协定》已于2010720日签订。项目总投资为971,990,000.00元人民币(美元与人民币汇率按16.8计算),其中利用世行贷款100,000,000.00美元,贷款期限27年(含宽限期8年),执行世界银行浮动利差贷款利率。

 

1.2项目总体目标:该项目围绕农产品质量安全保障体系,引进并推广农业标准化生产技术规程,加强对农产品的检测和监管,最大程度减少农产品安全风险,提高生产者和消费者的安全生产和消费意识,全面提升吉林省农产品质量安全水平。

   

1.3子项目分类说明:项目内容包括两大类五个子项目,第一类是公益性建设项目:包括4个子项目:子项目A:农产品质量安全标准农业规程推广;子项目B:农产品质量安全的公共监测;子项目C:农产品质量安全应用研究、培训和宣传;子项目 E:项目管理和监测。第二类是非公益性生产经营项目(含1个子项目D:安全农产品生产链示范模式)。子项目B 为实体工程,其他子项目均不能形成实体工程,是通过宣传、培训、示范、项目管理等手段来提高对农产品生产、加工、销售全过程质量安全的意识。

 

   

    2.报表编制范围

   

    根据吉林省世行贷款农产品质量安全项目《贷款协定》和《项目协定》,吉林省世行贷款农产品质量安全项目领导小组办公室为本项目执行机构,吉林省债务管理服务中心(简称:省债务中心)为本项目专用账户管理部门。

 

3.主要会计政策

   

    3.1会计核算年度采用公历年制以,即公历每年11日至1231日。

   

3.2本项目会计核算执行财政部《世界银行贷款项目会计核算办法》(财际字〔200013号文件)和《吉林省世行贷款农产品质量安全项目财务管理与会计核算办法(试行)》(吉财农发〔2010893号文件)等制度,以权责发生制作为核算基础,采用借贷复式记账法记账,以人民币为记账本位币。

 

3.3外币以辅助账核算,年末按照中华人民共和国财政部规定汇率(1美元=6.9370元人民币)调整外债并核算汇兑损益。

   

    4.报表科目说明

   

    4.1项目支出情况

 

截止到2016年末,全省项目共计支596,715,913.39元,,其中子项目A总支出62,856,682.49元,约占该子项目总投资的85.24%;子项目B总支出288,217,218.82元,约占该子项目总投资的56.91%;子项目C总支出68,413,099.91,约占该子项目总投资的71.68%;子项目D总支出106,630,518.73元,约占该子项目总投资的47.45%;子项目E总支出70,598,393.44元,约占该子项目总投资的47.45%

 

4.2货币资金

 

20161231日货币资金余额为人民币149,376,455.48元,比上年增加人民币11,436,155.20元。

 

4.3预付及应收款

 

20161231日余额为人民币30,339,039.89元,主要是以前年度吉林省世行项目办统一采购货物按合同支付给供货商的采购预付款。

 

4.4项目拨款   

 

截止到2016年末,全省项目办账户国内配套资金共计到位265,839,691.03元。

 

4.5世行贷款   

 

截止到2016年末,全省项目办共计提取世行贷款68,931,530.36美元(含世行直接支付);周转金账户设在外债中心。

 

4.6应付款

 

20161231日余额为人民币24,249,852.40元,主要是吉林省邮电规划设计院有限公司质量保证金、惠诺德(北京)科技有限公司履约保证金,以及省级实验室项目合同规定的保留金。

   

4.7留成收入

 

20161231日余额人民币8,163,839.22元,主要是银行存款利息收入。

  

5.其他说明

   

对不能形成实体工程的子项目(如:子项目A、子项目C和子项目E全部属于支出费用),我们选用了“其他投资”“待摊投资”,按照子项目分别归集支出核算投资成本,待项目建设期结束时分五个子项目进行决算。另外,对该项目银行存款产生的利息收入,选用“留成收入”进行核算。

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

v. Notes to the Financial Statements

                                               

Notes to Financial Statements

 

1.Project Overview

1.1 The Loan No. of Jilin Provincial Agricultural Products Quality Safety Project Financed by the World Bank Loan is 7899-CN. The Loan Agreement was signed on July 20, 2010. The total investment of the project is RMB 971,990,000.00 yuan (exchange rate of USD and RMB: 1: 6.8), including the World Bank loan of 100,000,000.00 USD, with the loan period of 27 years (including the grace period of 8 years)and the floating margin loan interest rate of the World Bank implemented.

 

1.2 Overall objectives of the project: The project, focused on the agricultural products quality safety support system, is to introduce and popularize the agricultural standard production technology specification, strengthen the testing and monitoring of agricultural products, reduce the safety risks of agricultural products, to the maximum extent, improve the producers’ and consumers’ awareness of safety in production and consumption and comprehensively upgrade the agricultural products quality safety level of Jilin Province.

   

1.3 Description of classification of sub-projects: The project includes 5 sub-projects in two categories. The first category include the public welfare construction sub-projects: 4 sub-projects: Sub-project A: Popularization of Agricultural Products Quality Safety Standard Agricultural Specification; Sub-project B: Public Monitoring of Agricultural Products Quality Safety; Sub-project C: Research, Training and Publicity of Agricultural Products Quality Safety Application; Sub-project E: Project Management and Monitoring; the second category includes the non-public-welfare production and operation projects (including 1 Sub-project D: Safe Agricultural Products Production Chain Demonstration Mode). The Sub-project B is an entity project and other sub-projects, all of which are not the entity projects, are to improve the quality safety awareness in the whole process of production, processing and sales of agricultural products by means of publicity, training, demonstration and project management, etc.

 

2.Establishment Scope of the Statements

   

In accordance with the Loan Agreement of Jilin Provincial Agricultural Products Quality Safety Project Financed by the World Bank Loan and the Project Agreement, the Office of the Leading Group of Jilin Provincial Agricultural Products Quality Safety Project Financed by the World Bank Loan is the executive agency of the project and Jilin Provincial Debts Management Service Center (hereinafter referred to as the Provincial Debts Center) is the special account administration department of the project.

 

3.Main Accounting Policies

   

3.1 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31.

   

3.2 In the accounting of the project, the Accounting Methods for the World Bank Financed ProjectCaijizi[2000]No.13and Financial Management and Accounting Methods for Jilin Provincial Agricultural Products Quality Safety Project Financial by the World Bank Loan (Provinsional) (JCNF [2010] No. 893) are implemented. The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.

 

3.3 The accounting of foreign currencies is made through the auxiliary accounts and the foreign debts is adjusted and the accounting of exchange profit and loss is made according to the exchange rate (1USD = 6.1190 RMB Yuan) stipulated by the Ministry of Finance of the People’s Republic of China at the end of the year.

   

4.Explanation of Subjects   

4.1 Project expenditures

By the end of 2014, the total project expenditure in the whole province has been 300,776,173.78 yuan, including the total Sub-project A expenditure of 28,252,140.98 yuan, accounting for 22.09% of the total investment of the sub-project; the total Sub-project B expenditure of 125,320,597.73 yuan, accounting for 27.39% of the total investment of the sub-project; the total Sub-project C expenditure of 46831407.16 yuan, accounting for 49.64% of the total investment of the sub-project; the total Sub-project D expenditure of 73,261,917.32 yuan, accounting for 37.71% of the total investment of the sub-project; the total Sub-project D expenditure of 2,110,110.59 yuan, accounting for 27.70% of the total investment of the sub-project;

 

4.2 Monetary funds

The balance of the monetary funds was RMB 199,121,737.19 yuan on December 31, 2014, RMB 28,219,867.61 yuan more than that in the previous year.

 

4.3 Prepaid and Receivable

Its balance on December 31, 2014 was RMB 7,528,080.73 yuan, mainly the prepayment to the suppliers for the goods uniformly purchased by Jilin Provincial World Bank Project Office according to the contracts in 2014.

 

4.4 Project appropriation funds   

The total domestic counterpart fund in the account of the provincial project office has been RMB 250,732,871.49 yuan by the end of 2014.

 

4.5 World Bank loan   

The total loan of the World Bank withdrawn by the provincial project office has been 37,924,283.36 USD (including the direct payment of the World Bank) by the end of 2014; the circulating fund account is set in the Debts Center.

 

 

4.6 Payable

The balance on December 31, 2014 was RMB 20,164,630.13 yuan, mainly the quality assurance fund to Jilin Provincial Design Institute of Posts and Telecommunications Planning, the performance bond to Respect (Beijing) Science and Technology Co., Ltd., the performance bond to Tsinghua Tongfang Co., Ltd. and the payment unpaid to the supplier by Jilin Provincial World Bank Project Office uniformly purchasing the ultra-low temperature refrigerators.

   

4.7 Retained Earnings

The balance on December 31, 2014 was RMB 4,199,800.20 yuan, mainly interest earned of bank deposit.

  

5.Other Explanation

 For the sub-projects which are not the entity projects (such as Sub-project A, Sub-project C and Sub-project E, all of which need the expenditure), we chose “other investment” and “investment to be amortized” to summarize and collect the expenditure for the accounting of the investment cost according to the sub-projects and then carry out final accounting according to 5 sub-projects after the construction period expired. In addition, the “retained income” was chosen for the accounting of the interests earned in the bank deposit of the project.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

三、审计发现的问题及建议

 

审计发现的问题及建议

 

除对财务报表进行审计并发表审计意见外,审计中我们还关注了项目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目管理情况、项目绩效及上年度审计建议整改落实情况。我们发现存在如下问题:

 

(一)违反国家法规或贷款协定的问题。

 

应提未提偿债准备金。

2011年,舒兰市世行贷款农产品质量安全项目启动并实施,至20161231日,项目贷款1,813,615.65元,项目关账日为2017630日。舒兰市政府建立了偿债准备金制度,在中国人民银行舒兰支行开立了政府性债务偿债准备金账户。经审计,至审计日舒兰市财政局应提未提世行贷款偿债准备金。

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)第三十八条“债务人应当按照财政部有关规定设立贷款还贷准备金,专项用于垫付国际金融组织和外国政府贷款到期债务。各级政府的贷款还贷准备金由同级财政部门设立并管理。”的规定。建议你办督促舒兰市财政局按规定提取世行贷款偿债准备金。你办已接受建议。

 

(二)项目管理方面存在的问题。

 

1、项目资金核算不完整。

2011年,舒兰市世行贷款农产品质量安全项目启动并实施。经审计,舒兰市项目办未将贷款利息纳入项目中核算,造成项目资金核算不完整。至20161231日,共发生贷款利息21,327.00元,全部在舒兰市财政局债务金融科核算。

2、财务管理不规范。

201412月,舒兰市世行贷款农产品质量安全项目办在项目其他投资科目中以白条收据列支培训费216,025.00元。其中:支付农产品质量监督检验站2013年度农民培训费146,300.00元、病虫害培训费21,700.00元;支付舒兰市畜牧总站2011年度畜牧标准化培训费48,025.00元。经审计,该项目实行报账核算,项目实施单位已将培训原始支出凭证报至舒兰市项目办,项目办未将上述原始凭证附在记账凭证后,在账外存放,财务管理不规范。

 

问题12不符合《国际金融组织和外国政府贷款赠款管理办法》(财政部令第38号)第三十四条“国际金融组织贷款项目实施期间,项目单位应当按照国家财务会计制度和具体的贷款项目财务会计管理规定,对贷款项目进行独立的财务管理和会计核算,建立、健全内部财务会计制度”和《中华人民共和国发票管理办法》(1993)财政部令第6 第二十二条 “不符合规定的发票,不得作为财务报销凭证,任何单位和个人有权拒收。”的规定。建议你办责成舒兰市项目办将贷款利息纳入项目核算,规范培训支出会计核算资料管理。你办已接受建议。

 

3.未提供贷款担保抵押资产。

20152月,桦甸市农业综合开发办公室与桦甸市金牛牧业有限公司签订了世行贷款“吉林省农产品质量安全项目”子项目--安全农产品生产链模式示范项目(第六批)的再转贷协议,将世行提供的180万美元约800万人民币的贷款再转贷给桦甸市金牛牧业有限公司,用于桦牛肉品安全生产链模式示范项目。20156月,桦甸市中晟信用担保有限公司为桦甸市金牛牧业有限公司向桦甸市农业综合开发办公室提供反担保。经审计,桦甸市金牛牧业有限公司未能提供担保抵押资产。

不符合吉林省财政厅与桦甸市人民政府关于“吉林省世行贷款农产品质量安全项目”子项目D——吉林省世行贷款安全农产品生产链模式示范项目的转贷协议 第六条 “债务人应根据“关于下达2015年吉林省世行贷款农产品质量安全项目(生产链)计划的通知”( 吉农发[20156号)及本协议组织实施本项目:(二)债务人应做好再转贷抵押担保工作,抵押资产不得低于贷款额的150%;”的规定。建议你办责成桦甸市项目办敦促桦甸市金牛牧业有限公司按规定提供担保抵押资产。你办已接受建议。

 

4.施工单位违约,项目建设停工。

20144月,世界贷款四平市农产品质量安全检测中心建设项目招投标,同年6月,四平市项目办与中标单位吉林省运达建筑工程有限公司签订了土建施工合同,合同价款457万元,工期为2014720日至2015731日;201411月,与中标单位辽宁北方建设(集团)有限公司签订了装饰施工合同,工期为2015831日装饰工程全部竣工。至审计日,土建工程完成了主体工程、地下隐蔽工程、室内水暖工程,外墙干挂石材工程完成一部分,剩余室内强弱电、消防系统、电梯,室外疏散楼梯、玻璃幕墙、排水管网 、地面硬化、围墙及大门等工程均未实施,项目已暂付吉林省运达建筑工程有限公司工程款2,208,787.00元;装饰工程已完成卫生洁具、通风系统、室内楼梯踏步石材铺装等内容,剩余自控系统、电气、给排水、净化、空调、自动供气、综合布线、电视监控、消防报警、自动喷淋等工程未实施。

经审计,吉林省运达建筑工程有限公司未能按合同约定期(2015731日前)完成土建工程施工任务;20164月,省世行办就此事发给四平市财政局《关于催促四平市农产品质量安全检测中心项目建设进度的函》,将项目建设期宽限至2016831日,吉林省运达建筑工程有限公司未能履约;20161010日,四平市仲裁委员会受理了该项目合同纠纷仲裁一案,经仲裁委员会调解达成协议:吉林省运达建筑工程有限公司于2017515日前必须完成所有未完工程,在530日前提交竣工验收报告并完成竣工决算,吉林省运达建筑工程有限公司未能履约。20164月至审计日,项目建设一直处于停工状态。

不符合《中华人民共和国合同法》主席令(九届第15号)第六十条“当事人应当按照约定全面履行自己的义务。”的规定。建议省项目办责成四平市项目办查清停工原因,并与世行沟通,如实反映情况,妥善处理停工事件。你办已接受建议。

 

(三)项目采购检查的情况。

    按照世行要求,我们对21个合同开展了采购检查,合同金额合计8,033,758.29美元,分别占应检查合同数和应检查合同金额的21.43%23.82%。应检查合同数为前次检查至本次检查期间签订的后审合同数。应检查后审合同数的统计期间是2010年至2017年。检查中我们关注了采购过程、合同管理和治理情况,未发现上述合同存在需进行澄清、调查和整改的问题。

 

(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8个问题已得到全面整改,但项目资金核算不完整问题在本年度其他县区子项目中仍然存在。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。

 

 

 

 


附表2:已检查合同清单

           

Annex : List of Contracts Reviewed

         
             

货币单位:人民币

 
             

Currency Unit:

 

序号   NO.

采购类别Procurement category

采购方式Procurement method

合同编号Contract number

合同日期   Contract signed date

合同简介     Contract description

合同执行情况简介(简要说明合同阶段、支付进度)

承包商/供货商/咨询顾问名称 Name of contractor/supplier/consultant

合同金额 Contract amountCNY and USD Equivalent)

Contract implementation  description

1

工程

国内竞争性招标

CC-TJ-SJ-2010-04-H-001

2014.6

长春市农产品质量安全与检测中心实验室建设工程施工合同(一标段)

已支付9180881.28元,支付进度80%

吉林建工集团

11,367,074.00

2

工程

国内竞争性招标

BS-TJ-SJ-2010-06-H-001

2014.7

白山市实验室土建

已完工,累计支付595万元,支付进度94%

吉林市第一建筑工程股份有限公司

6,329,694.00

3

工程

国内竞争性招标

BS-TJ-SJ-2010-06-H-002

2014.8

白山市实验室装修

已完工,累计支付375万元,支付进度122%

上海嘉春装饰设计工程有限公司

3,057,851.38

4

服务

直采

BS-FZ-GX-2010-01

2013.9

白山市广播、电视宣传

已完工,累计支付41.48万元,支付进度100%

白山广播电视台

414,800.00

5

服务

直采

BS-FZ-BX-2010-02

2013.9

白山市报刊宣传

已完工,累计支付30.66万元,支付进度100%

长白山日报社

306,600.00

6

货物

国内竞争性招标

JL-HW-YQ-2013-11-H-001

2015.4

白山市试验台、通风柜采购合同

货物已安装调试,支付进度100%

江苏象山环保科技有限公司

5,256,479.00

7

服务

直采

SP-FZ-GX-2010-1

2013.1

四平市广播电视宣传

完成,支付进度100%

四平广播电视台

414,800.00

8

服务

直采

SP-FZ-BX-2010-2

2013.1

四平市报刊宣传

完成,支付进度100%

四平日报社

306,600.00

9

工程

国内竞争性招标

SP-TJ-SJ-2010-08-H-001

2014.6

四平市实验室土建

支付2,208,787.00 支付进度46.5%   项目停工

吉林省运达建筑工程有限公司

4,750,000.00

10

货物

省办采购

JL-HW-YQ-2012-01-H

2013.1

四平市车载冰箱

完成,支付进度100%

深圳航汇科技发展有限公司

9,760.00

11

货物

省办采购

JL-HW-GPS-2012-14-H

2013.1

四平市GPS

完成,支付进度100%

深圳航汇科技发展有限公司

10,800.00

12

货物

省办采购

JL-HW-JS-2012-13-H

2013.1

四平市防护服

完成,支付进度100%

深圳市力拓实验室设备有限公司

3,240.00

13

货物

省办采购

JL-HW-YQ-2012-06-H

2015.1

四平市实验室交换机防火墙机柜

完成,支付进度100%

北京北大青鸟安全系统工程技术有限公司

70,171.56

14

服务

直接委托

SY-FZ-GX-2010-01

2013.1

松原市级公众宣传广电媒体合作合同

完成,支付进度100%

松原广播电视台

414,800.00

15

服务

直接委托

SY-FZ-GX-2010-02

2013.1

松原市级公众宣传报刊媒体合作合同

完成,支付进度100%

松原日报社

306,600.00

16

货物

国内竞争性招标

JL-HW-YQ-2013-09-H

2016.1

通化市新建实验室小型仪器设备采购

货物已安装调试,预付合同总价60%

北京望卓科技有限公司

197,393.00

17

货物

国内竞争性招标

JL-HW-YQ-2013-10-H

2016.7

通化市新建实验室辅助仪器设备采购

货物已安装调试,预付合同总价60%

吉林省威尔仪器设备有限公司

403,514.00

18

货物

国内竞争性招标

JL-HW-YQ-2013-08-Q-002

2016.8

通化市实验室液相及液质仪器设备采购

货物已安装调试,预付合同总价60%

辽宁迈克集团股份有限公司

2,800,000.00

19

工程

国内竞争性招标

YB-TJ-2010-13-H

2014.9

延边州农产品质量安全检测中心实验室工程

已完工,累计支付262万元,支付进度109.59%

长春新星宇建筑安装有限责任公司

2,390,760.00

20

货物

国内竞争性招标

JL-HW-YQ-2013-11-5-002

2017.4

辽源市实验台、通风柜等

货物已安装调试,累计支付1195633.8 支付进度60%

北京舜禾添汇实验室工程技术有限公司

1,992,723.00

21

工程

国内竞争性招标

BC-TJ-SJ-2010-07-H-001

2014.4

白城市检测中心建筑土建工程

已完工,累计支付1330万元 支付进度89.1%

吉林建工集团有限公司

14926521.35


III. Audit Findings and Recommendations

 

Audit Findings and Recommendations

 

In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, project performance and the follow-up of previous recommendations during the project implementing process. We found the following issues:

 

 

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

 

It should but fail to set aside the debt reserve.

 

With the loan of RMB 1,813,615.65 yuan, Shulan Agricultural Product Quality and Safety Project Funded by the World Bank has been launched and implemented from 2011 to Dec. 31, 2016. The loan closing date shall be June 30, 2017. Shulan Municipal Government set up the debt reserve system. A government debt reserve account was opened at Shulan Branch, the People’s Bank of China. After the audit, Shulan City Finance Bureau should but fail to set aside the debt reserve up to the date of the audit.

 

It isn’t in accordance with the provisions of the Article 38, Methods on Management of Loans and Grants from the International Financial Organization and Foreign Government (No.38 Order of the Ministry of Finance in 2006) which stipulates that a loan repayment reserve should be set up by the debtor for the purpose of payment for the matured debt of the International Financial Organization and Foreign Government in accordance with the relevant stipulations of the Ministry of Finance. The loan repayment reserve of the governments at various level should be set up and managed by the financial department at the same level. We suggest that your PMO should urge Shulan City Finance Bureau withdraw the World Bank loan debt reserve as required. Your PMO has accepted the recommendations.

 

 

() Issues on project management

 

1.     Incomplete project capital accounting

Shulan Agricultural Product Quality and Safety Project Funded by the World Bank has been launched and implemented since 2011. After the audit, the loan interests haven’t been included in the project accounting by Shulan City PMO, which led to the incomplete project capital accounting. Up to Dec. 31, 2016, loan interests have occurred RMB 21,327.00 yuan, which have been accounted in the account of Debt & Finance Section of Shulan City Finance Bureau.

 

2.     Financial management lacked of standardization

 

In Dec. 2014, RMB 216,025.00 yuan was paid for training expenses under the Other Investment Subject with the blank receipt by the PMO of Shulan Agricultural Product Quality and Safety Project Funded by the World Bank, of which RMB 146,300.00 yuan for payment of farmer training expenses for Year 2013 and RMB 21,700.00 yuan for expenses for training on diseases and insect pests to the Agricultural Product Quality Supervision Checkpoint and RMB 48,025.00 yuan for expenses for training on standardization of animal husbandry for Year 2011 to Shulan City Livestock Station. They were included in Other Investment subject of the project without the original document details. After the audit, the project implemented the accounting. The project implementation unit has submitted the original disbursement vouchers to Shulan City PMO. But Shulan City PMO failed to attach the above-mentioned original vouchers to the accounting vouchers, which was kept outside the account. The financial management lack of standardization.

 

Issue 1 and Issue 2 aren’t in accordance with the provisions of the Article 34, Methods on Management of Loans and Grants from the International Financial Organization and Foreign Government (No.38 Order of Ministry of Finance) which stipulates that during the period of the implementation of the projects funded by the International Financial Organization, the PIU should conduct the financial management and accounting independently for the loan project and set up and perfect the internal financial accounting system in accordance with the national financial accounting system and the provisions on the administration of financial accounting for the specific loan project and the Article 22, Measures of the People's Republic China for the Management of Invoices (1993) No.6 Order of the Ministry of Finance which stipulates that an invoice that does not meet the requirements may not be used as a financial reimbursement certificate. Any unit or individual has the right to refuse it. We suggest that your PMO should cause Shulan City PMO to incorporate the loan interests into the project accounting and standardize the management of the accounting data on the training expenses. Your PMO has accepted the recommendations.

 

3.     Failure to provide the secured mortgage assets for the loan

 

In Feb. 2015, Onlending Agreement for Safety Agricultural Product Production Chain Model Demonstration ProjectNo.6 Batch- Subproject of Jilin Agricultural Product Quality and Safety Project Funded by the World Bank was signed between Huadian Agricultural Comprehensive Development Office and Huadian Jinniu Animal Husbandry Co., Ltd., in which it stipulated that USD 1.80 million (RMB 8 million yuan equivalent) from the World Bank was onlent to Huadian Jinniu Animal Husbandry Co., Ltd. for the purpose of Huaniu Meat Safety Production Chain Model Demonstration Project. In June 2015, Huadian Zhongsheng Credit Guarantee Co., Ltd. gave Huadian Agricultural Comprehensive Development Office a counter guarantee for Huadian Jinniu Animal Husbandry Co., Ltd. After the audit, Huadian Jinniu Animal Husbandry Co., Ltd. failed to provide the secured mortgage assets.

 

It isn’t in accordance with the provisions of the Article 6, Lending Agreement for Jilin Province Safety Agricultural Product Production Chain Model Demonstration Project Funded by World Bank – Subproject D of Jilin Agricultural Product Quality and Safety Project Funded by the World Bank which stipulates that the debtor should organize and implement the project in accordance with Notice about issuance of plans for Jilin Province Agricultural Product Quality and Safety Project (Production Chain) Funded by the World Bank for Year 2015 (JNF [2015] No.6) and this agreement; () The debtor should do well in onlending and mortgage guarantee. The mortgaged assets shall not be less than 150% of the loan. We suggest that your PMO should cause Huadian City PMO to urge Huadian Jinniu Animal Husbandry Co., Ltd. to provide the secured mortgage assets as required. Your PMO has accepted the recommendations.

 

4.     The construction unit breached the contract and the project was in a state of shutdown.

 

In April 2014, Siping Agricultural Product Quality and Safety Testing Center Construction Project Funded by World Bank invited bids and Siping PMO and the winning bidder - Jilin Province Yunda Architectural Engineering Co., Ltd. signed a civil construction contract with the contract price of RMB 4.75 million yuan in June 2014. The term of construction was from July 20, 2014 to July 31, 2015. In Nov. 2014, a decoration construction contract was signed with the winning bidder – Liaoning Beifang Construction Co., Ltd. The construction of the project should be completed by August 31, 2015. Up to the date of the audit, the civil works have completed the main engineering, underground engineering, indoor plumbing and a part of dry stone wall project. The indoor electrical, fire control system, elevator, outdoor staircases, glass curtain wall, drainage network, surface hardening, walls and doors and other projects haven’t been implemented yet. RMB 2,208,787.00 yuan has been temporally paid for the works to Jilin Province Yunda Architectural Engineering Co., Ltd. The decoration works have completed sanitary ware, ventilation system, indoor stair stepping stone pavement etc. The automatic control system, electrical, plumbing, air conditioning, air purification, automatic, integrated wiring, TV monitoring, fire alarm, automatic sprinkler and other projects haven’t been implemented yet.

After the audit, Jilin Province Yunda Architectural Engineering Co., Ltd.  failed to complete the civil works as agreed in the contract by July 31, 2015. For this purpose, Jilin PPMO sent a letter about urging the expedition of the project construction progress for Siping Agricultural Product Quality and Safety Testing Center Project to Siping Finance Bureau. The project construction term was prolonged to August 31, 2016 but Jilin Province Yunda Architectural Engineering Co., Ltd. failed to perform the contract. On Oct. 10, 2016, Siping Arbitration Committee accepted the contract dispute arbitration of the project. After the mediation of the arbitration committee, it reached an agreement that Jilin Province Yunda Architectural Engineering Co., Ltd. should complete all the unfinished works by May 15, 2017 and the completion acceptance report and completion settlement should be completed by May 30, 2017. Jilin Province Yunda Architectural Engineering Co., Ltd. failed to perform the contract. The project has been in a state of shutdown from April 2016 to the date of the audit.

 

It isn’t in accordance with the provisions of the Article 60, Contract Law of the People’s Republic of China (the ninth, No.15 Order of Chairman) which stipulates that the parties concerned shall perform their obligations in full in accordance with the contract. We suggest that Jilin PPMO should cause Siping City PMO to find out the reasons for shutdown, communicate with the World Bank, truthfully reflect the situations and properly handle it. Your PMO has accepted the recommendations.

 

 

() Issues on project procurement post review

 

As required by the World Bank, we conducted post review of 21 contracts, with a total value of USD 8,033,758.29, which respectively accounted for 21.43% and 23.82% of total number and value of post review contracts. The number of post review contracts are the post review contracts from the last review mission to this review mission. The statistic duration for post review contracts is from 2010 to 2017. We make observations with respect to procurement processes, contract administration and governance. We found no issue for clarification, investigation and correction. We found the following issues.

 

 

(Ⅳ) The Followed-up of previous recommendations

          

It was found that those 8 issues disclosed in the audit report of last year have been rectified. But for the issue about the incomplete project capital accounting, the subprojects at the other counties still existed in 2016. We suggest that your PMO should effectively formulate and implement corrective measures, perfect system and strengthen management and push forward the successful implementation of the project. Your PMO has accepted the audit recommendations.

 


附表2:已检查合同清单

           

Annex : List of Contracts Reviewed

         
             

货币单位:人民币

 
             

Currency Unit: CNY

 

序号   NO.

采购类别Procurement category

采购方式Procurement method

合同编号Contract number

合同日期   Contract signed date

合同简介     Contract description

合同执行情况简介(简要说明合同阶段、支付进度)

承包商/供货商/咨询顾问名称 Name of contractor/supplier/consultant

合同金额 Contract amountCNY and USD Equivalent)

Contract implementation  description

1

Works

NCB

CC-TJ-SJ-2010-04-H-001

June 2014

Changchun Agricultural Product Quality and Safety and Testing Center Laboratory Construction ContractLot 1

The disbursed amount was RMB 9180881.28 yuanaccounting for 80% of the contract amount

吉林建工集团有限公司
Jilin Construction Engineering Group Co., Ltd.

11,367,074.00

2

Works

NCB

BS-TJ-SJ-2010-06-H-001

July 2014

Baishan City Laboratory Civil Works

Completed, the disbursed amount was RMB 5.95 million yuanaccounting for 94% of the contract amount

吉林市第一建筑工程股份有限公司
Jilin No. 1 Building Engineering Co., Ltd.

6,329,694.00

3

Works

NCB

BS-TJ-SJ-2010-06-H-002

August 2014

Baishan City Laboratory Decoration

Completed, the disbursed amount was RMB 3.75 million yuanaccounting for 122% of the contract amount

上海嘉春装饰设计工程有限公司
Shanghai Jiachun Decoration Design Engineering Co., Ltd.

3,057,851.38

4

Services

Direct Contracting

BS-FZ-GX-2010-01

Sept. 2013

Baishan City Radio and Television Publicity

Completed, the disbursed amount was RMB 414,800 yuanaccounting for 100% of the contract amount

白山广播电视台Baishan Radio and TV Station

414,800.00

5

Services

Direct Contracting

BS-FZ-BX-2010-02

Sept. 2013

Baishan City Press Propaganda

Completed, the disbursed amount was RMB 306,600 yuanaccounting for 100% of the contract amount

长白山日报社Changbaishan Daily News Agency

306,600.00

6

Goods

NCB

JL-HW-YQ-2013-11-H-001

April 2015

Baishan City Test Stand and Ventilation Cabinet Purchase Contract

Goods has been installed and debugged. The disbursed amount accounted for 100% of the contract amount

江苏象山环保科技有限公司Jiangsu Xiangshan Environmental Protection Technology Co., Ltd.

5,256,479.00

7

Services

Direct Contracting

SP-FZ-GX-2010-1

Jan. 2013

Siping City Radio and Television Publicity

Completed, the disbursed amount accounted for 100% of the contract amount

四平广播电视台Siping Radio and TV Station

414,800.00

8

Services

Direct Contracting

SP-FZ-BX-2010-2

Jan. 2013

Siping City Press Propaganda

Completed, the disbursed amount accounted for 100% of the contract amount

四平日报社Siping Daily News Agency

306,600.00

9

Works

NCB

SP-TJ-SJ-2010-08-H-001

June 2014

Siping City Laboratory Civil Works

The disbursed amount was RMB 2,208,787.00 yuan, accounting for 46.5% of the contract amount. The project was in a state of shutdown.

吉林省运达建筑工程有限公司
Jilin Province Yunda Construction Engineering Co., Ltd.

4,750,000.00

10

Goods

Procurement by Jilin PPMO

JL-HW-YQ-2012-01-H

Jan. 2013

Siping City Car Refrigerator

Completed, the disbursed amount accounted for 100% of the contract amount

深圳航汇科技发展有限公司Shenzhen Hanghui Technological Development Co., Ltd.

9,760.00

11

Goods

Procurement by Jilin PPMO

JL-HW-GPS-2012-14-H

Jan. 2013

Siping City GPS

Completed, the disbursed amount accounted for 100% of the contract amount

深圳航汇科技发展有限公司Shenzhen Hanghui Technological Development Co., Ltd.

10,800.00

12

Goods

Procurement by Jilin PPMO

JL-HW-JS-2012-13-H

Jan. 2013

Siping City Protective Clothing

Completed, the disbursed amount accounted for 100% of the contract amount

深圳市力拓实验室设备有限公司Shenzhen Lituo Lab Equipment Co., Ltd.

3,240.00

13

Goods

Procurement by Jilin PPMO

JL-HW-YQ-2012-06-H

Jan. 2015

Siping City Laboratory Switch Firewall Cabinet

Completed, the disbursed amount accounted for 100% of the contract amount

北京北大青鸟安全系统工程技术有限公司Beijing Beida Jade Bird Safety System Engineering Technology Co., Ltd.

70,171.56

14

Services

Direct Entrustment

SY-FZ-GX-2010-01

Jan. 2013

Songyuan Municipal Public Publicity Radio and Television Media Cooperation Contract

Completed, the disbursed amount accounted for 100% of the contract amount

松原广播电视台Songyuan Radio and TV Station

414,800.00

15

Services

Direct Entrustment

SY-FZ-GX-2010-02

Jan. 2013

Songyuan Municipal Public Publicity Radio and Television Media Cooperation Contract

Completed, the disbursed amount accounted for 100% of the contract amount

松原日报社Songyuan Daily News Agency

306,600.00

16

Goods

NCB

JL-HW-YQ-2013-09-H

Jan. 2016

Tonghua City New Laboratory Small Instrument Purchase

Goods has been installed and debugged. The advance payment accounted for 60% of the contract amount

北京望卓科技有限公司Beijing Wangzhuo Technology Co., Ltd.

197,393.00

17

Goods

NCB

JL-HW-YQ-2013-10-H

July 2016

Tonghua City New Laboratory Auxiliary Equipment Purchase

Goods has been installed and debugged. The advance payment accounted for 60% of the contract amount

吉林省威尔仪器设备有限公司Jilin Province Will Instrument and Equipment Co., Ltd.

403,514.00

18

Goods

NCB

JL-HW-YQ-2013-08-Q-002

August 2016

Tonghua City Laboratory Liquid and Liquid Instrument Purchase

Goods has been installed and debugged. The advance payment accounted for 60% of the contract amount

辽宁迈克集团股份有限公司Liaoning MEC Group Co., Ltd.

2,800,000.00

19

Works

NCB

YB-TJ-2010-13-H

Sept. 2014

Yanbian Agricultural Products Quality Safety and Testing Laboratory Engineering

Completed, the disbursed amount was RMB 2.62 million yuan, accounting for 109.59% of the contract amount

长春新星宇建筑安装有限责任公司
Changchun Firstar Building Installation Co., Ltd.

2,390,760.00

20

Goods

NCB

JL-HW-YQ-2013-11-5-002

April 2017

Liaoyuan City Test Bench and Fume Hood

Goods has been installed and debugged. the disbursed amount was RMB 1195633.8 yuan, accounting for 60% of the contract amount

北京舜禾添汇实验室工程技术有限公司Beijing Shunhetianhui Lab Engineering Technology Co., Ltd.

1,992,723.00

21

Works

NCB

BC-TJ-SJ-2010-07-H-001

April 2014

Baicheng City Testing Center Building Civil Works

Completed, the disbursed amount was RMB 13.30 million yuan, accounting for 89.1% of the contract amount

吉林建工集团有限公司
Jilin Construction Engineering Group Co., Ltd.

14926521.35

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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