Gansu Provincial Audit Office of the People's Republic of China Audit Report #H- * 4 2022 ] 5 -# GANSU AUDIT REPORT C 2022 ] NO.5 Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank # : 8509-CN Loan No.: 8509-CN Project Entity: Gansu Province Foreign Capital Poverty Alleviation Project Management Center ix : 2021 Accounting Year: 2021 目录 Contents 一、审计师意见．.............................................．……，．…，....................．……1 1 .AUditor,5 Opinion...........................................................................．……3 二、财务报表及财务报表附注．..........．……，.....................................．……6 11 .Financial Statements and Notes to the Financial Statements........．……6 （一）资金平衡表．.....................................................................．……6 1 .Balance Sheet................．……，....................................................．……6 （二）项目进度表．..................................................．……，...........．……8 11.Summary of Sources and Uses ofFunds byProjectComponent.．…8 （三）贷款协定执行情况表．....................．……，.,.....................．……11 111.Statement oflmplementation ofLoanAgreement.................．……11 （四）专用账户报表．..........．……，.............................................．……12 iv .Special Account Statement....................................................．……12 （五）财务报表附注．........．……，...............................................．……14 v .Notes to the Financial Statements...........................................．……17 三、审计发现的问题及建议．.........................................................．……20 111 .Alldit Findings and Recommendations....．……，...........................．……23 一、审计师意见 审计师意见 甘肃省外资扶贫项目管理中心： 我们审计了世界银行贷款中国贫困片区产业扶贫试点示范项目2021 年12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定 执行情况表和专用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19页）。 （一）项目执行单位及甘肃省财政厅对财务报表的责任 簖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，簖制专用账户报表是甘肃省财政厅的责任，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，并佼其实现公允反映； 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 l 政策的恰当性和作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，公允反映了世行贷款甘肃 省职业教育发展项目2021年12月31日的财务状况，以及截至该日同年 度的财务收支、项目执行和专用账户收支情况。 （四）其他事项 我们还审查了本期内由省财政厅报送给世界银行的第44号至第56 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定的要 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、审计发现的问题及建议。 中华人民共和国甘肃省审计厅 2022年6月24日 地址：中国甘肃省兰州市金昌北路246号 邮政簖码：730000 电话：86一931一5 1 89803 传真：86一931一8929333 2 1. Auditor's Opinion Auditor's Opinion To Gansu Province Foreign Capital Poverty Alleviation Project Management Center We have audited the special purpose financial statements (from page 6 to page 19) of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank, which comprise the Balance Sheet as of December 31, 2021, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement, and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Gansu 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 Gansu 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; 11 . Designing, Hnplementing 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 perfon-niDg 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 Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank as of December 31, 2021, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matters We also examined the withdrawal application No.44 to No.56 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. Gansu Provincial Audit Office of the People's Republic of China June 24, 2022 4 Address: No. 246# Jinchang North Road, Lanzhou City, Gansu Province, P.R. China Postcode:730000 Tel.: 86-931-5189803 Fax: 86-931-8929333 The English translation is for the convenience of report users; please take the Chinese audit report as the only official version. i-) II. Financial Statements and Notes to the Financial Statements i Balance Sheet BALANCE SHEET 2021 '412 ] 3 1 H (As of December 31, 2021) Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank Prepared by: Gansu Province Foreign Capital Poverty Alleviation Project Management Center Currency Unit: RMB Yuan r Line %ptMALine M1f Application of Fund No. Beginning Balance Ending Balance Sources of Fund No. Beginning Balance Ending Balance Total Project Expenditures 664,561,631.38 714,303,826.59 To ia n Funds 2 312,294,250.17 353,747,077.84 Fixed Assets Transferred 2 - ect Capital and 29 - Capital Surplus 2. Ar:M Construction Expenditures 3 -Including: Grants 30- to be Disposed 3. 4 1 -A"# i InetetsTase4e-u - - 31 Investments Transferred-out Total Project Loan 342,635,874.85 379580,513.53 5 4Total Project 32 Construction in Progress 664,561,631.38 714,303,826.59 Investment Loan 342,635,874.85 379,580,513.53 &ti*k& f.1t' 6 (1 A l3 Investment Loan Receivable Foreign Loan 342,635,874.85 379,580,513.53 Including: World Bank 7- Including: ADB 34 Investment Loan Receivable Appropriation of Investment 8 - - 35 Loan 'n 342,635,874.85 379,580,513.53 Including :Appropriation of 9 - - Technical 36 - World Bank Investment Loan Cooperation VL10 - - 37- Equipment Co- Financing (2) ~ 3 Including: Equipment Losses 11 - Domestic Loan 38 in Suspense & (To be continued) 6 ' t fibRa at k 12 33,763,196.74 27,169,608.09 2. AlAg 39 Total Cash and Bank Other Loan Cash in Bank 13 33,762,831.46 27,169,062.81 Appropriation of 40 Investment Loan n . 14 13,745,351.21 17,817,484.23 Including: World Bank 41 Including: Special Account Loan 2. A 15 365.28 545.28 L - Cash on Hand Bond Fund Total Prepaid and 16 35,683,146.06 2,830,196.77 onitr e to be 43 Offset A I: & )V TXP- Akf,-T;14-T'A Including: World Bank Loan 17 - - Total Payable 44 79,013,360W71 10,906,895.56 Interest Receivable World Bank Loan 18 45 Commitment Fee Including: World Bank Receivable Loan Interest Payable 19 - - World Bank Loan 46 World Bank Loan Service- Fee Receivable Commitment Fee 20 - - 47 Marketable Securities World Bank Loan Service Fee Payable A~ 14 5 tt1 21 Al-AK z A A- it 48 Total Fixed Assets Other Payables w 1 M*22 -L & -A5- t Fixed Assets, Cost Appropriation of Fund 49 Less: Accumulated 23 - - Retained Earings 50 64,488.45 69,144.52 Depreciation IN5 V 4M24 - - Fixed Assets, Net Fixed Assets Pending 25 - - Disposal Fixed Assets Losses in 26 - - Suspense i - i: r f it27 734,007,974.18 744,303,631.46 51 734,07,974.18 744,303,631.46 'Total Application of Fund Total Sources of Fund 7 ：、一 � � е �� � о� �L7 � � N м V 7 й и h � О �О h и V 01 , п �..1 ~р, И �--� N �--� l� О Г� ��' 01 О 01 г� � О� � � �U N `С Г�" �� > ,� � � � .= � ^ �}- � .? � '� � � � О� Q� N О О О О� N 00 l� �П О� N � и �-У М 00 О О �О О 1� 1� и О и � '3 l0 О и N О О 1� r�I М 7 �ii и 00 гУ С% � N �G 00 И 00 00 и �О Q� гЛ О � �� 00 Q1 м О О м N N l� 00 �D j�в.уΡi �� м и� О� м 7 N fV м М � �D О� Р. iy "-�, ом N � N G'� (� � � р Ом0 Ос1 �D �О О } у�1'� ..>ч � й � .-мч м оо" � о� N' о � _ \С.,,� � } '° [� �о � � � � � � U 'Г1 � � ,О о о о о о о о о о � о о о о о о о о о о v�' �о о с о о д д О т �о о о о о о о N �'` а� о о о а� о со й ^ у � bд � а� гп' о м оо сц о" й F+�1 �-С о '" �о о гЧ оо м м � � � р н со �о м о r г� г� � ;6] � и � й ,-�ч N гV �о о � ���� N FH� ' о � � а о Н � U � W � О � у о � ^ °: �в/ N и � w Fai1 � N ° �� �' ° /^'� � U -�. �, � � � � �- � ° '-'i М у..� ,�ц м у� О � �j�� � г�' � Ро-� � � � А г� � U о � а� о о rn �о а� � о� и и t� н � .'�,.J' � � г� и и а� о о су м r г� �о о � r ` и -S fh �S р О �С 7 (V О� и 00 �О � � U �✓ � О� N м l0 00 � О l� 7 �О � и � ., � � ° � _ И � � 00 и �О N Q� � и �О �,jr_}�''*�"�( � •`� �у U'� N О� 7 l� �О h и N �О М 7 � О ,3 п � о � о о �о и и о а� гТ О � �.., � ° h �о � оо о� м м �д со и � Fr1 .� Gч � <С п' м г� tN � N м \сос+ �п � � ° о сб � � о п Q � о �� � �а .� � � �К-С W -kF �" ° � � � � � � � °' ° �, о д '" � �п �' � �� А � ж � FгК-С °� • ° � � � � � � �� �, �- -� � �� ш � � � W -'�; � д " � :� д .�� � �; °� °> � � о О�/� � .� а V1 .F-I � �� i� �1 �'UL\ � -а-- п5 � "�f ,'�д,�7 � О 1j�" в�~ч Wг� г �`r Qi .k^]�' Sr' О " '�%.{ ш � -С1[Ш bA �� Р. о � у -с �;•°п � � ro = � о и � о s н Q п• j�� F�' .� о ° а ° w � '�' .� �1 U � а й Л с н о ° и ° ., � ��д-�• � > � � � у � �� �,т�-� о 2ц � о � � �L � ¢ � )� 1 а О G.I,JИ�� н � � �F- � -� � Р' ,� T�h^ С � � U 1� д С � � о � � и .� V � к �� и ! � R . �а� г» F{ С Ч �с и�% [ ° ° � - гу� и� ��� � ° � � � �,� НЕ- � 1ИЕ у� +'�"'- `�С N С � N � о '��) •о �# 7 -+Е- > �1 °д � N и �" �i'jr� С, .� � � W � ~ о � � � � �д�� Р°, � � мС-С � цп� k^ ai HF . ° i� � � . � � � � г�с '%� ��j 'I%I � � гs .� � '�' С и{= � +{11➢ � М�-, N 1иг-l � �i � �г: � ��ч-, С ]�/ N W r �j r ЧF f-i � � � г5 н'� ai+ Ф'i U 1п N� N$�` �� =С2, а �r.`� р�. �г``� Рч � U д-'� Z �� �и �"��fi� Э'�" " iëw3k сг� �� с�'� .°,�� а+гti а�, с V О �1 � о р о о о.._ к С-М ... ,� .., � � . о, � .�' � � � � а = а. :� w г� и w � � L с �L'-1 �' � � �К � � �.д�� '" �� С1ч �F W t:k( Н.� гS м -r vi �п � с� с1 ��.� Ci c�i U %, U-г О � и о � �� � � 1� �" � � ,? � Р� -�З � и �/ -�I31-' � ь�, \ � i"i `r-a . �i ��'н �1- � � � V �1,,l и и "С3 � �-Г� N �'1 р � � r � � IцII-I 'v ,� n. 1� � b и � � � �Q � � U �у W о ;� -° Z .,� ,+� г� W о О о ау � о� � о с� о о с о� cv � и •� м о оо о о �о м о й N � о и� о � о й о�о омо й �о � � о,{ rw о� т о о м cv с� � о � � Н w � � омо �и й � о м � N о� N О� h о Г� ° ��дJ � И �!' .-мч М � N '7 � 'ч�.. �О W О Э3 � � � s. � пS � О ;� �Н � .гН -о и i�i U о. ,;�,,��� � � � � О W г� 4� й � `L N гл II v ?� Q 1r' О � и �\ � � N �-°j О I � � Г, '_' `L�; � а" � " Q «�' � °о � � '�Н г;�� � � Z �� а � �.��с� -f+� � � " `" � у � � � � � � ��w�� � � и ° и ш � д .�, � ,Fit1f� � � � � N� �п'� Н � � и П•"�f .1 N iS'7 N� а � � �' �� и � i � 1б+i :° � ° � � � .и� с.� � iZ W � ° � � �л � •� й ; �� � • � � ° ° � � о Г� о к и Z � ° � �,�и � �II � � � w ¢' .� � ь�� � > � � W ��' о � �, � � � � � м ° о�о� о о � °м, о о� � � о иш о � о о о�о оо й �о � �; а� � и о; г� о о м �� �i с� � з � .» оио � омо `tш й � е м � � = � � �� � Р� i+�' .� о су о< �а о� � о � б -� � �G' М 00 � м 00 7 F+ и � с� � � --п U � в�„+-', � Q �о Г � U о � �=� � �, � ¢ � � n/ � � �j ь�°Л -к о F��1 � � {�nгf о � � и Gм г. cJ n. 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Special Account Statement *)fl * P #,* SPECIAL ACCOUNT STATEMENT *MA 12021 -4- 12 A 31 H (For the pcniod ended December 31,2021 J)1 , Fx i, 1 Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank 9509-CN ffrff-V ': Loan No. -8509-CN Depository Bank Business Department of Lanzhou branch, Vi: 8210000011420100004698 China Zheshang Bank Account No.: 8210000011420100004698 [0]: 2021. 1. 1-2021. 12. 31 Accounting Period: January 1, 202 1 -December 31, 2021 Currency Unit: USD A-&Ck: #)4 f6 0k)-T Entity Name: Gansu Provincial Finance Department Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank A : *JA 4,--, ft] Part A: Account Activity For The Period Amount 2,106,599.52 Beginning Balance 10 Q: Add: *Aft fllfl*'OLA 6,976,172.07 Total Amount Deposited by World Bank 2, 395.80 Total Interest Earned this Period (Deposited in Special Account) Total Amount Refunded to Cover Ineligible Expenditures Deduct: MJ I &f 1 6,288,574.76 Total Amount Withdrawn * A + / ] M Ah _3 I-It M FP n K 9.00 T otal Service Charges not Included in Above Amount Withdrawn M + ' R 2,794,592.63 Ending Balance B PART B- Account Reconciliation Amount 12 67000,000.00 Amount Advanced by World Bank Deduct: 2. t-f 1k,, T 353,788.21 Total Amount Recovered by World Bank 5,646,211.79 Outstanding Amount Advanced to the Special Account at 12/31/2021 2,794,592.63 Ending Balance of the Special Account at 12/31/2021 Add: Amount Claimed but not yet Credited at 12/31/2021 2,855,828.62 Amount Withdrawn but not yet Claimed at 12/31/2021 Application No. Amount 50 329,388.71 51 695,855.93 52 282,708.51 53 128,382.82 54 64,813.94 55 763,468.10 56 589,932.15 57 1,278.46 108.00 Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 4,317.46 Interest Earned (Included in Special Account) 5,646,211.79 Total Advance to Special Account Accounted for at 12/31/2021 13 （五）财务报表附注 财务报表附注 1．项目概况 世行贷款中国贫困片区产业扶贫试点示范项目，项目贷款号为8509- CN,Zon年经国务院批复，被列入2013至2015财年备选项目规划。国 家发改委于2012年7月25日正式立项，在我省和四川、贵州实施。项 目前期准备工作于2沮2年10月全面开展，项目贷款协定于2015年9月 10日签订，项目于2015年9月28日正式启动，世行贷款于2015年12 月 24日正式生效。世行贷款总贷款额1.5亿美元，其中甘肃省贷款6000 万粎元，按项目评估时汇率1粎元兑6元人民币折算，合3.6亿元人民 币，国内1:1配套，项目总投资7.2亿元。 甘肃省项目区选定了定襼、庆阳、天水、平凉、临夏和武威6个市 的陇襼、渭源、通渭、山民县、临挑、安定、华池、正宁、合水、环县、 张家川、庄浪、静宁、永靖、东乡、古浪等16个县（区）。共包括55个 乡镇、240个村。项目村涵盖自然村1767个，总户数10.25万户，其中 贫困户4.98万户；按2012年基数统计，总人口42.56万人，其中农业 人口41.“万人，贫困人口22.76万人，贫困发生率54.63％。 项目执行期为2015至2021年，共计5年，2020年2月n日世界银 行提出将该项目截止日期调整为2022年6月30日。贷款由省财政厅对 外统一借款，扼诺偼还责任，对内通过各项目受益地区和部门逐级转 贷。即由项目县（区）政府负责偼还贷款，承担相应的外汇风险。 2．财务报表编制范围 本财务报表的簖制范围包括甘肃省项目办和16个县子项目办的财务 报表及省财政厅专用账户报表。 3，主要会计政策 3.1本项目财务报表按照财政部《世界银行贷款项目会计核算办法》 （财际字〔2000〕13号）和《世行贷款贫困片区产业扶贫试点示范项目 财务管理和会计核算手册》的要求编制。 14 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31 日。 3.3本项目会计核算以“权责发生制”作为记账原则，采用借贷复式记 账法记账，以人民币为记账本位币。 3.4按照中国人民银行2021年12月31日汇率，即USDI一人民币 6 .3757元。 4．报表科目说明 4.1项目支出 截至2021年12月31日，项目支出账面余额人民币714,303,826.59 元，其中：综合产业链发展人民币653,285,910.49元，公共基础设施与服 务支持人民币48,949,36531元，项目管理与监测评价人民币 13,283,052.82元，先征费人民币964,050.00元，承诺费人民币 3,752,387.60元，建设期利息人民币18,172,283.39元，汇兑损益人民币 一24,103,253.02元。 4.2货币资金 截至2021年12月31日，货币资金账面余额人民币27,169,608.09 元。其中：银行存款人民币27,169,062.81元（专用账户人民币 17,517,484.23元）；现金人民币545.28元。 4.3项目拨款 截至2021年12月31日，项目拨款账面余额人民币353,747,077.84 元。 4.4项目借款 截至2021年12月31日，项目借款账面余额人民币379,580,513.53 元，其中：合作社发展基金人民币126,634,274.22元（折合47,290,577.24 粎元），工程、货物、（非）咨询、培训和运营费人民币41,115,072.72元 （折合6,445,7 1 5 .05粎元），先征费人民币956,355.00元（折合 15 150,000.00.00粎元），专用账户人民币35,995,552.50元（折合 5,646,2 1 1 .79美元）。 4.5应付款 截至2021年12月31日，应付款账面余额人民币10,906,895 .56元。 5．专用账户使用情况 本项目专用账户设在浙商银行兰州分行营业部，账号为 82 1 000001 1420100004695，币种为美元。专用账户首次存款6,000,000.00 粎元。2021年年初余额2,1 06,599.52美元，本年度回补6,976,172.07美 元，利息收入395.8粎元，本年度支付6,288,574.76美元，本年支付服务 费9.00粎元，年末余额2,794,592.53美元。 6．其他需要说明的情况 项目进度表中本年计划额没有金额是由于本项目原计划在2021年6 月项目结束，将2021年度计划列入到2020年度造成的。 项目资金平衡表中世行贷款期末数与期初数之差、项目进度表中相 应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由于历 年汇兑损益造成的。 l6 V. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The loan number of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank is 8509-CN. The Project was approved to be listed in the Alternative Project Planning of 2013 to 2015 by the State Council in 2011. National Development and Reform Commission officially approved to implement the Project in Gansu, Sichuan and Guizhou Province on July 25, 2012. The project preparatory work began in October 2012. The Loan Agreement was signed on September 10, 2015 and the Project was launched on September 28, 2015. The World Bank Loan came into effect on December 24, 2015. The total loan amount from World Bank is USD150,000,000.00, of which USD60,000,000.00 is for Gansu Province, equivalent to RMB360,000,000.00 yuan by the exchange rate of USDI=RMB6 yuan at the time of project appraisal. The project total investment is RNM720,000,000.00 yuan, with the ratio of domestic counterpart funds against World Bank loans of 1: 1. Gansu Provice selected 16 counties(districts) of Longxi, Welytian, Tongwel, Mmxian, Lintao, Anding, Huachi, Zhengning, Heshul, Huanxian, Zhang*iachuan, Zhuanglang, Jingning, YongJing, Dongxiang and Gulang of 6 cities of Dingxl, Qingyang, Tianshui, Pingliang, Linxia and Wuwei as the project areas, and the project included a total of 55 towns and 240 villages. The Project covers 1767 villages with 102.5 thousand households, in which 49.8 thousand households were low-income families; based on the statistics of 2012, the total involved population was 425.6 thousand including 416.6 thousand of agricultural population and 227.6 thousand of poverty-stricken population, with the poverty rate of 54.63%. The project implementation period is totally 5 years from 2015 to 2021. On February 11, 2020, the World Bank put forward the adjustment to putting off the loan closing date to June 30, 2022. The Provincial Finance Department shall externally borrow the loan and undertake the loan repayment responsibility, and internally re-lending the loan level by level to the beneficial areas and sectors. Nainely, the governinents of the city and county level are responsible for loan repayment and bear the corresponding foreign exchange risk. 2. Consolidation Scope of the Financial Statements 17 Consolidation scope of the financial statements covers the financial statements of the project office of Gansu province, 16 project management offices of county level, as well as the Special Account set in the Provincial Finance Department. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods Jbr World Bank Financed Projects (Caiizi[2000]No. 13) and Financial Management and Accounting Manual of the World Bank Financed Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas ofChina. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2021 of the People's Bank of China, which is USD1= RMB 6.3757 yuan. 4. Explanation of Subjects 4.1 Total Project expenditures As of December 31, 2021, the book balance of project expenditure was RMB714,303,826.59 yuan, among which, the amount of integrated industry chain development was RMB653,285,910.49 yuan, the amount of public infrastructure and service support was RMB48,949,365.31 yuan, the amount of project management and monitoring and evaluation was RMB13,283,082.82 yuan, the front-end fee was RMB964,050.00 yuan, the commitment fee was RMB3,752,387.60 yuan, the construction period interest was RMIB8,172,283.39 yuan, and the exchange gains and losses were RMB -24,103,253.02 yuan. 4.2 Cash and Bank As of December 31, 2021, the book balance was RMB27,169,608.09 yuan, of which RMB27,169,062.81 yuan was the bank deposit (RMB17,817,484.23 yuan in Special Account) and RMB545.28 yuan was the cash in hand. 4.3 Project Appropriation Funds 18 As of December 31, 2021, the book balance was RMB353,747,077.84 yuan. 4.4 Project Loan As of December 31, 2021, the book balance was RMB379,580,513.53 yuan, among which, the amount of cooperative development fund was RMB126,634,274.22 yuan (equivalent to USD47,290,577.24), the total amount of civil works, goods, (non-)consulting, training and operating costs was RMB41,115,072.72 yuan (equivalent to USD6,448,715.08), the front-end fee was RM1B956,355.00 yuan (equivalent to USD150,000.00.00), the amount of Special Account was RMB35,998,552.50 yuan (equivalent to USD5,646,211.79). 4.5 Payable As of December 31, 2021, the book balance was RMB 10,906,895.56 yuan. 1. Special Account The Special account of this project was set in the Business Department of Lanzhou branch, China Zheshang Bank, with the account number of 8210000011420100004698 and USD as currency Unit. The initial deposit of the Special Account is USD6,000,000.00. The beginning balance of 2021 was USD2,106,599.52, the reimbursement of this year was USD6,976,172.07, the interest earned was USD395.80, the withdrawal of the year was USD6,288,574.76, the service charge was USD9.00 and the ending balance was USD2,794,592.53. 6. Other Explanations for the Financial Statements The absence of amount of current period budget in the Summary of Sources and Uses of Funds by Project Component was caused by the fact that the project was originally scheduled to end in June 2021, and the 2021 annual plan is included into 2020. Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the World Bank loan in the Balance Sheet, the current year's loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year's withdrawals in the Statement of Implementation of Loan Agreement. 19 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）内部控制方面存在的问题 省项目办财务管理工作薄弱。 截至2022年5月7日，甘肃省外资扶贫项目管理中心无法提供该项 目审计所需的2021年度财务报表，未留存息费通知单等财务资料，作为 省项目办对各县项目办财务核算工作指导、监督及管理不到位，部分县 项目办在2021年度账务处理中发生错记、漏记情况。 上述做法不符合《国际金融组织和外国政府贷款赠款管理办法》 （财政部2016年第85号令）第十三条“……省内跨地区、跨行业的联 合执行项目应当由省级政府确定项目协调机构。项目协调机构主要履行 下列职责：……（二）按照贷款方或赠款方及国内相关制度要求，统一 组织项目实施单位进行项目准备，协调解决有关问题，开展政策指导和 专项业务培训；（三）按照贷款方或赠款方及国内相关制度要求，协调 推进项目执行，定期向同级财政部门汇总报送项目进度报告、财务报告 和完工报告；……（六）项目协调机构应当履行的其他职责。’，的规 定。建议省外资扶贫项目管理中心对相关财务人员进行培训，加强管理 水平。你单位已接受审计建议。 （二）项目绩效方面存在的问题 个别合作社社员参与生产经营积极性逐年降低。 审计抽查发现，2020年，渭源县会源种植养殖专业合作社分红大会 会议记录显示该合作社共有256户社员，其中85户社员当年由于合作社 20 组织能力不足和参与农户生产力不足的原因未参与生产经营与分红，占 比达33.20%; 2021年该合作社共有社员252户，其中144户由于合作社 组织能力不足和参与农户生产力不足的原因未参与合作社生产经营与分 红，占比达57.14％。上述情况不利于该项目以农民专业合作社为平台， 培育农村产业带动贫困人粤稳定创收的目的。建议省外资扶贫项目管理 中心组织人员进行摸底，对产业带动能力下降的相关合作社进行有效指 导，促佼项目发挥应有的作用。你单位已接受审计建议。 （三）项目采购检查的情况 按照世行要求，我们对37个合同开展了采购检查，合同金额合计人 民币6,770,894,72.00元，折合1,061,984.52美元，分别占应检查合同 数和应检查合同金额的29.60％和34.15%（详见附表2）。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2021年1月1日至2021年12月31日。检查中我们关注了采 购过程、合同管理和治理情况，发现存在如下问题（详见附表1): 个别合作社货物采购记录不全或采购记录存在错误。 一是东乡族自治县拱北湾养殖农民专业合作社于2021年7月3日与 定襼巨盆草牧业有限公司签订《拱北湾养殖合作社第四批育肥牛采购供 货合同》（合同簖号：GSDXH一110)，计划采购38头西门塔尔育肥牛， 合同金额为494,000.00元；货物验收报告单显示2021年12月6日东乡 族自治县世行项目领导小组办公室组织相关人员对该合同完成验收，质 量标准合格。东乡县伊菲种殖农民专业合作社于2021年10月3日与定 襼隆兴农牧有限责任公司签订《东乡县世行贫困片区产业扶贫试点示范 项目供货合同书》（合同簖号：GSDXll一048)，计划采购30头西门塔尔 育肥牛，合同金额为387,000.00元；货物验收报告单显示，2021年10月 8日东乡族自治县世行项目领导小组办公室组织相关人员对该合同完成验 收，质量标准合格。审计发现，上述采购活动无出入库记录、会议记 录、影像记录及财务资料等货物到货证明资料。 21 二是东乡县苏黑昌盛养殖农民专业合作社分别于2021年7月5日和 10月3日与定襼巨盆草牧业有限公司签订《东乡县世行贫困片区产业扶 贫试点示范项目供货合同书》（合同簖号：GSDXH一069）、（合同编 号：GSDXH一1 11)，计划采购第三批33头及第四批34头西门塔尔育肥 牛，合同金额分别为435,600.00元、443,700.00元。货物验收报告单显示 2021年10月8日、2021年11月24日东乡族自治县世行项目领导小组 办公室组织相关人员对上述合同完成验收，质量标准合格。审计发现， 上述第三批33头襼门塔尔育肥牛出入库记录显示入库时间为2021年9 月30日，合作社会议记录显示2021年9月5日已入库；第四批34头西 门塔尔育肥牛出入库记录显示入库时间为2021年11月30日，合作社会 议记录显示2021年11月11日已入库，且无影像记录和财务资料等货物 到货证明资料。 上述做法不符合《财政部办公厅关于印发＜国际金融组织和外国政府 贷款赠款项目采购管理工作指南＞和＜国际金融组织和外国政府贷款赠款 项目采购代理机构选聘指南＞的通知》（财办国合〔2017〕25号）中《国 际金融组织和外国政府贷款赠款项目采购管理工作指南》“四、关于合 同签订和执行……（四）工程竣工或货物、服务采购完成后，项目实施 单位应当按照合同约定和国家相关法律规定进行验收，办理财务决算， 做好资产债务移交和登记等工作。”和《中华人民共和国农民专业合作 社法》（2017年主席令第83号）第三十九条“农民专业合作社应当按照 国务院财政部门制定的财务会计制度进行财务管理和会计核算。”的规 定。建议省外资扶贫项目管理中心督促东乡县项目办查明原因，采取积 极措施，确保采购活动的真实性。你单位已接受审计建议。 （四）上一年度审计发现问题未整改情况 上一年度审计指出的个别项目办财务核算不规范、个别项目采购程 序不规范两个方面的3个问题，已整改到位。 22 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to perfon-ning 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 perfon-nance, project procurement and the follow-tip of previous recommendations during the project implementing process. We found the following issues: Issues on internal control The financial management of provincial project office was weak. As of May 7, 2022, the Gansu Province Foreign Capital Poverty Alleviation Project Management Center did not provide the 2021 financial statements required for auditing, nor retained the notice of interest fees. As the provincial project management office, it failed to guide, supervise and manage the financial accounting work of each county project management office in place, and some county project management offices made mistakes and omissions in the information in the accounting processing of 202 1. The above practice violated the Article 13 of Management Methods for International Financial organizations and Foreign Governments Loan and Grant (MOF Order [2016] No.85), which stipulates, ...for a project jointly implemented across different regions or industries in a province, the provincial government shall determine the project coordination institution. Project coordination institutions shall mainly perform the following functions... (2) Organizing project implementation entities to make project preparation in a unified manner, coordinating the resolution of the relevant problems, conducting policy guidance and special business trainings in accordance with the requirements of the lenders or the donors and the relevant domestic rules. (3) Coordinating the promotion of project implementation, and stunmanzing and submitting project progress reports, financial reports and construction completion reports to the public finance departments at the same level on a regular basis in accordance with the requirements of the lenders or the donors and the relevant domestic rules... (6) Other functions that project coordination institutions shall perform. We suggested the Gansu Province Foreign Capital 23 Poverty Alleviation Project Management Center train relevant financial personnel to strengthen the management level. Your office accepted the suggestion. Issues on project performance The enthusiasm of individual cooperative members to participate in production and operation was decreasing year by year. Through the spot check, the meeting records of the dividend sharing meeting of Weiyuan Huiyuan Planting and Breeding Professional Cooperative in 2020 showed that there were 256 members in the cooperative, among which 85 members did not participate in the production, operation and dividend sharing in that year because of insufficient organizational capacity of cooperatives and insufficient productivity of participating farmers, accounting for 33.20%; in 2021, there were 252 members in the cooperative, among which 144 did not participate in the production, operation and dividend because of insufficient organizational capacity of cooperatives and insufficient productivity of participating farmers, accounting for 57.14%. The above practice was not conducive to the project's purpose of using farmers' professional cooperatives as a platform to cultivate rural industries and drive stable income generation for the poor. We suggested the Gansu Province Foreign Capital Poverty Alleviation Project Management Center organize personnel to conduct a thorough investigation and provide effective guidance to the relevant cooperatives with declining industrial driving ability, so as to promote the project to play its due role. Your office accepted the suggestion. Inspection on project procurement As requested by the World Bank, we did an inspection on the procurement of 37 contract packages with the total amount of RMB6,770,894,72.00 yuan, equivalent to USD1,061,984.52, accounting for 29.60% and 34.15% respectively of the number of contracts and the contract amount to be inspected (refer to attached Table 2). The number of contracts to be inspected was the number of post-review contracts signed between the previous inspection and this inspection. The statistical period for the number of the post-review contracts to be inspected was from January 1, 2021 to December 31, 2021. During the inspection, we paid attention to the procurement process, contract management and governance, and found the following problems (see attached Table 1 for details): 24 The procurement records of individual cooperatives were incomplete or there were errors in the procurement records. Dongxiang Gongbeiwan Breeding Farmers Professional Cooperative signed the " purchase and supply contract of Gongbeiwan Breeding Cooperative fourth batch of fattening cattle with Dingxi Jupen Grass Husbandry Co., Ltd. " (Contract No. : GSDXH-110) on July 3, 2021 to purchase 38 Simmental fattening cattle with the contract amount of RMB494,000.00 yuan. The goods acceptance report showed that the project management office of the Dongxiang autonomous county organized relevant personnel to complete the acceptance of the contract on December 6, 2021, and the quality standard was up to specification; on October 3, 2021, Dongxiang Yifi Seed and Breeding Farmer Specialized Cooperative signed the " supply contract for the poverty alleviation and agriculture development demonstration project in poor areas of Dongxiang county loaned by the World Bank " with Dingxi Longxing Agriculture and Animal Husbandry Co., Ltd." (Contract No.: GSDXH-048 ) to purchase 30 Simmental fattening cattle with a contract value of RMB387,000.00 yuan. The goods acceptance report showed that on October 8, 2021, the project management office of Dongxiang autonomous county organized relevant personnel to complete the acceptance of the contract, and the quality standard was up to specification. Through audit we found that the above procurement did not have evidence of the arrival of goods, such as inbound and outbound records, meeting minutes and video data, and financial documents. On July 5 and October 3, 2021, Dongxiang Suhei Changsheng Breeding Farmers Professional Cooperative signed the "supply contract for the poverty alleviation and agriculture development demonstration project in poor areas of Dongxiang county loaned by the World Bank with Dingxi Jupen Grass Husbandry Co., Ltd. " (Contract Number: GSDXH-069) and (Contract Number: GSDXHI-1 11) to purchase 33 of the third batch and 34 of the fourth batch of the Simmental fattening cattle, and the contract amount is RMB435,600.00 yuan and RMB443,700.00 yuan respectively. The goods acceptance report showed that on October 8, 2021 and November 24, 2021, the project management office of Dongxiang autonomous county organized relevant personnel to complete the acceptance of the contract, and the quality standard was up to specification. Through audit we found that the third batch of 33 Simmental fattening cattle was recorded as being stored on September 30, 2021, but the cooperative meeting minutes was recorded as having been stored on September 5, 2021; the fourth batch of 34 Simmental fattening cattle was 25 recorded as being stored on November 30, 2021, and the minutes of the cooperative meeting showed that it had been stored on November 11, 2021. And there weren't evidence of the arrival of goods, such as video data, and financial documents. The above practices did not comply with Notice of the General Office of the Ministry of Finance on Issuing the Guide to the Procurement Administration for Projects Using Loans and Grants from International Financial Organizations and Foreign Governments and the Guide to the Selection and Engagement of Procurement Agencies for Projects Using Loans and Grants from International Financial Organizations and Foreign Governments (No.25 [2017] of the Ministry of Finance) , which stipulates, IV. Conclusion and Implementation of Contract 4 Upon the completion of the project or the completion of the purchase of goods and services, the project implementing unit shall, in accordance with the provisions of the contract and the relevant laws and regulations of the state, conduct inspection and acceptance, handle financial and final accounts, and transfer and registration of assets and debts. and Article 39 of the Law qf the People's Republic of China on Farmers' Professional Cooperatives(Order No.83[2017] of the President), which states, Farmer professional cooperatives shall carry out financial management and accounting in accordance with the financial accounting system formulated by the financial department of The State Council. We suggested that Gansu Province Foreign Capital Poverty Alleviation Project Management Center and project management office of Dongxiang county find out the reasons and take active measures to ensure the authenticity of procurement activities. Your office accepted the suggestion. The Followed-up of previous recommendation Through audit we found that "Incomplete accounting in some project management offices", "Irregular procurement procedures of some projects" and "The selection procedures of cooperatives instructors by some project management offices were irregular" disclosed in the audit report of previous year were all followed up. 26 附表1：采购检查情况表 Annexl:Procurement Post Revievv Sheet 行 27 On July 5 and October 3, 2021, Dongxiang Suhei Changsheng Breeding Farmers Professional Cooperative signed the "supply contract for the poverty alleviation and agriculture development demonstration project in poor areas of Dongxiang county loaned by the World Bank with Dingxi Jupen Grass Husbandry Co., Ltd." (Contract Number: GSDXH-069) and (Contract Number: GSDXH-111) to purchase 33 of the third batch and 34 of the fourth batch of the Simmental fattening cattle, and the contract amount is RMB435,600.00 yuan and RA/IB443 ,700.00 yuan respectively. The goods acceptance report showed that on October 8, 2021 and November 24, 2021, the project management office of Dongxiang autonomous county organized relevant personnel to complete the acceptance of the contract, and the quality standard was up to specification. Through audit we found that the third batch of 33 Simmental fattening cattle was recorded as being stored on September 3 0, 202 1, but the cooperative meeting minutes was recorded as having been stored on September 5, 2021; the fourth batch of 34 Simmental fattening cattle was recorded as being stored on November 3 0, 202 1, and the minutes of the cooperative meeting showed that it had been stored on November 11, 202 1. And there weren't evidence of the arrival of goods, such as video data, and financial documents. 28 1．实物检查工作表worksheet for Physical Inspection 一二 29 2．实物检查工作表worksheet for Physical Inspection 一青 3O 3．实物检查工作表worksheet for Physical inspection 一币 31 4．实物检查工作表Worksheet for Physical inspection 一气 32 5.9, T f,* Worksheet for Physical Inspection ; # -81'940 9 Aspects Comments and Findings Contract No. GSWYH122 Location Weiyuan Huiyuan Planting and Breeding Professional Cooperative 911 F A Date of visit 2022-05-24 H i Date of contract 2021-10-20 I , t 0 -- A H XA ( ) ) i F _7t_ 2021-10-30 Contracted completion date (original) t It VE 4 15 XA 2021-10-30 Actual completion date -,A--PJ*I Contractvalue RMB 179,900.00 yuan A*-15-P VIA RTAB179,900.00 yuan Final contract value -0 Supplier/Contractor )i' I Lanzhou Minxian Automobile Service Co., Ltd. H M Arrival date at port Ti )fl Notapplicable gljit )i P tkib/ ,$ H V Arrival -T-i&M Notapplicable date at project site/warehouse -E , N Scope of work -TiM Notapplicable #4 H-A) -ifvlwi ) T-itffl Notapplicable Materials (supply and quality) L -; fA f Workmanship quality -TA.M Notapplicable I- V J. 3N None Construction supervision k9 R fff fFl, Time overruns E None XFFU * Costoverruns None k A 'J IA M ", T x NOtfOUnd Deficiencies/defects observed Timeliness A UJ Timely of payments to contractor -V04A ]Ai A)Vko ilit k A Not found Indication of possible fraud or corruption 4`1At,K Othercomments 33 6．实物检查工作表worksheet for Physical Inspection 一 34 7．实物检查工作表Worksheet for Physical Inspection ……又 35 5．实物检查工作表worksheet for Physical Inspection 基 36 9．实物检查工作表worksheet for Physical Inspection 毛 37 10．实物检查工作表worksheet for Physical Inspection 一 38 11．实物检查工作表worksheetforPhysicallnspection 一 39 12．实物检查工作表worksheet ror Physical inspcction 一乡 4O 13．实物检查工作表worksheet for Physical Inspection …亡 4l 14．实物检查工作表worksheet for Physical Inspection 一 42 15．实物检查工作表worksheet for Physical Inspection 一仁 43 oN о о� о� � � � оry оо� оо�о о�м � С R% � °� °cv °оо °� {� г.� о ,'�ч А ё� °^ `n �0.. гг� ° � � °'п �ы+ р � � t� О и ос� � h� м о� 1¢ о � Z �.., �� ��о �r ��о � .�а �� � W zQ zд zQ zr� и и и и � U� U� С�� U� l� � � ` i i � � и 1-� =� о � ��� ��� ��� � �?, I1� °�' �L;�� °�� �� ��`� � С� � +. � � � � '-о -1� С7 '° -4� с7 -° � � w n, --� �' 'гС � � � д � 1 � с � � с 7 �±1 о ос о � t�'� Z у= �� с о � а.° ��° �� аNг,:о U о � U �-,J tiU � � и�i-'`F v � -I� � �? �, �I-.� �, �V-.,r �, -�Qn � у � �'��7 с� ,�п с� га � Ч..� .� -о � ас-о �$ �с-о 14т� � Гд .о =�i- � � гп' � �+1 Са � � цt 1. � д 1Il1. � � �г -4{�' � й � й �- � �, `� � kII �n � � � 1�t Г� � kII �1 � =i�цЭ,' 3 � ��°. ��.� � '1k� �� � `гS -I1'i Гn х, •Iг�' �' � �-I�' �'� w � 'QQ � � о о � о �о r� �-rr � о о -�+ о � о =+" о � о о� �, о� Я �� уΡ� U _ _ '-`i.�, @ `Г Ri ��'' О О•-• N с�,б ,°-+ � � .о-� N � � � � � � � .-о+ � � � N � � � v r+ '��рΡ?ц � ^ чй..� � G' "� о.' `- � � и }� р, �., � �у а^ � р, �., � � а� р, � � � и �� Г1SN1 �S. � О f3. 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