JiangXi Provincial Audit Office of the People's Republic of China Audit Report $ )h##C 2023] 4 - GAN AUDIT REPORT C2023) NO.4 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank & #: 9119-CN Loan No.: 9119-CN Project Entity: Fuzhou High-tech Zone World Bank Loan Project Management Office 2022 Accounting Year: 2022 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 Statemellts and Notes to the Financial Staterneflts ......．……，…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 by Project Cornponent.．…8 （三）贷款协定执行情况表．.....................................................．……n 111 .Statement of Implemeniatinn of Loan Agreemeni .................．……n （四）专用账户报表．.................................................................．……12 iv.Speeial Account Statemeni ......................................................．……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 nl.Audit Findings and Reeommendations ........................................．……24 一、审计师意见 审计师意见 抚州高新区世行贷款项目管理办公室： 我们审计了世界银行贷款江襼生态产业园区项目2022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）o （一）项目执行单位及江襼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 表及财务报表附注是你办的责任，簖制专用账户报表是江西省财政厅的责 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政策的恰当 1 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簖制，公允反映了世界银行贷款江西生 态产业园区项目2022年12月31日的财务状况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报送给世界银行的第001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。 中华人蕊鑫 地址：江襼省南昌市叠山路209号一～ 邮政簖码：330006 电话：86一791一86813595 传真：86一791一86823311 2 1. Auditor's Opinion Auditor's Opinion To Fuzhou High-tech Zone World Bank Loan Project Management Office We have audited the special purpose financial statements (from Page 6 to Page 19) of Jiangxi Eco-industrial Park Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2022, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement, and Notes to the Financial Statements. Project Entity and Jiangxi 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, the Statement of Implementation of Loan Agreement and the Notes to the Financial Statements is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Jiangxi 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 3 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 Jiangxi Eco-industrial Park Project Financed by the World Bank as of December 31, 2022, its financial receipts and disbursements, the project implementation and the receipts and disbursements of special 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 have audited the Withdrawal Application No.001 and the attached information submitted to the World Bank in current period. In our opinion, these information are in line with the requirements of the loan agreement and can be used as the basis for applying for 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. Jiangxi Provincial Audit Office of the People's Republic of China June 15, 2023 4 Address: No. 209 Dieshan Rd., Nanchang City, Jiangxi Province, P.R. China Postcode: 330006 Tel.: 86-791-86813595 Fax: 86-791-86823311 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 n LWt2J4*fI IL Financial Statements and Notes to the Financial Statements ( -) *4*-T* i. Balance Sheet BALANCE SHEET 2022 4 12 A 31 H (As of December 31, 2022) Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank AVWAL: V,1 l R1~ FP*fL: AKFPtI Prepared by: Fuzhou High-tech Zone World Bank Loan Project Management Office Currency Unit: RMB Yuan Line Beginning Ending Line Beginning Ending Application of Fund Sources of Fund No. Balance Balance No. Balance Balance 1 63,757,513.69 72,888,137.25 Total Project 28 75,808,940.91 90,456,373.61 Total Project Expenditures Appropriation Funds 1. 3V{4JV1 RE*4 2 Project Capital and Capital 29 Fixed Assets Transferred Surplus 2. *R0A 3V_H ;NjI: ma Construction Expenditures to 3 30 be DiposedIncluding: Grants be Disposed 4 31 0 6,964,600.00 Investments Transferred-out Total Project Loan 1. @BRfflk 4. AAIf 5 63,757,513.69 72,888,137.25 Total Project 32 0 6,964,600.00 Construction in Progress Investment Loan 6 33 0 6,964,600.00 Investment Loan Receivable Foreign Loan Including:Word Bank 7 34 0 6,964,600.00 Investment Loan Receivable Appropriation of Investment 8 35 if IBRD Loan Including: Appropriation of 9 Technical 36 Word Bank Investment Loan Cooperation 10 37 Equipment Co-Financing Including: Equipment Losses 11 D s 38 Domestic Loan in Suspense 6 12 23,916.74 6,406,570.83 2At a39 Total Cash and Bank Other Loan I Af4iw Q IN&AWrAR 13 23,916.74 6,406,570.83 Appropriation of 40 Cash in Bank Investment Loan 14 6,405,660.28 AIP; R A lAffRa 41 Including:Advance Account Including:Word Bank Loan 15 42 Cash on Hand Bond Fund Total Prepaid and Receivable 16 11,434,670.43 18,097,284.20 Construction Expenditures 43 to be Offset AIP: TAMA1TVAf 17 44 -592,840.05 0 Including:Word Bank Loan Total Payable Interest Receivable Word Bank Loan 18 45 Commitment Fee Receivable Including:Word Bank Loan Interest Payable 19 Word Bank loan 46 Word Bank Loan Service-Fee Receivable Commitment Fee Payable 20 47 Marketable Securities Word Bank Loan Service Fee Payable 21 0 30,850.00 48 Total Fixed Assets Other Payables 22 0 30,850.00 A oa tion 49 Fixed Assets, Cost Appropriation of Fund M: rifiH Less: Accumulated 23 50 0 1868.67 Depreciation Retained Earnings 24 Fixed Assets, Net Fixed Assets Pending 25 Disposal Fixed Assets Losses in 26 Suspense 27 75,216,100.86 97,422,842.28 51 75,216,100.86 97,422,842.28 Total Application of Fund Total Sources of Fund 7 (:z-) * 4 A* ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *Mt#,Y2022l 12A 31 H (For the period ended December 31, 2022) Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank -4T ~Wl94 *tkV{k ITX *9t f 0v5 #/, -r' i Y Prepared by: Fuzhou High-tech Zone World Bank Loan Project Management Office Currency Unit: RMB Yuan *M Current Period lit Cunulative *MMMIt zi*M#sAtt * " i *1-6Current Period % J; Atil iya Curnulative % Current period Budget Current period Actual Crrete LifeofPAD CunrulativeActual Cmuld Mk*9*M 1 Total Sources orfiunds 580,909,620.00 21,612,032.70 3.72% 2,281,380,500.00 97,420,973.61 4.27% - kll s1R Inbornational Financing 328,729,120.00 6,964,600.00 2.12% 1,394,000,000.00 6,964,600.00 0.50% I. ttVITR 328,729,120.00 6,964,600 00 2.12% 1,394,000,000.00 6,964,600.00 0.50% .E kCounterpartFinancing 252,180,500.00 14,647,43270 5.81% 887,380,500.00 90,456,373.61 10.19% 1.3EM49 Counterpartfundswithoutcompensation 252,180,500.00 14,647,432.70 5.81% 887,380,500.00 90,456,373.61 10.19% 2 tE Counterpart funds with compensation 3.4'E Other Counterpart flods 8 革目 9 项目进度表（二） SUM五4ARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT 11 本期截至2皿2年12月31日 (FOr the period ended December 31,2022) 项目名称：世界银行贷款江西生态产业园区项目 PrOJectName:JiangxiEco一industrialParksProjectFmanced妙thewdrldBank 簖报单位：抚州高新区世行贷款项目管理办公室货币单位：人民币元 幸丁一 1O iii. Statement of Implementation of Loan Agreement 1 #1 * *- & ff * 1% * STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT *M it 12022 * 12 M 31 H (For the period ended December 31, 2022 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank Prepared by: Fuzhou High-tech Zone World Bank Loan Project Management Office Cuunency mtUSD/RMBYuan SAMa*4 *Msaa Xitara Aw LoarAmount Cunent-period With&awals Cuunulative wiflulrawals Category XTt USD XR USD RMB X5b USD V*),MM RMB 1-00,20 CMIworIM& Goo& 193,880,000 0 0 0 0 2.?FifUAR*f 1*V11 Cansulting service & Training 6,120,000 0 0 0 0 IWMH!93 Unallocated 0 0 0 0 0 4.-7h ffl WP Spwial Amount 0 1,000,DDO.00 6,964,600.00 1,000,000.00 6,964,600.00 81t total 200,000,000 1,000,000.00 6,964,600.00 1,000,000.00 6,964,600.00 (RU9) tVflAfVl41 iv. Special Account Statement SPECIAL ACCOUNT STATEMENT tM;A9 2022 4 12 A 31 H (For the period ended December 31, 2022) Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank Depository Bank: Jiangxi Bank Nanchang Yingbindadao Branch ' #: 9119-CN Jlfe#: 791909542720033 Loan No.9119-CN Account No. : 791909542720033 -%M*1k i1t4*1)-T *f *#tk: A,Ji Prepared by: The Finance Department of Jiangxi Province Currency Unit: USD A W: *M K'&a Part A-Account Activity for the Current Period Amount Beginning Balance 1110: Add: 1,000,000.00 Total Amount Deposited this Period by World Bank *M1A&A@! (#XAf KPE) 268.31 Total Interest Earned this Period if Deposited in Special Account Total Amount Refunded this Period to Cover Ineligible Expenditures M1); Deduct: 80,522.70 Total Amount Withdrawn this Period Total Service Charges this Period if not Included in Above Amount Withdrawn M5*m 919,745.61 Ending Balance (r- To be continued) 12 Part B-Account Reconciliation Amount 1. 4W@@th&#kAm Amount Advanced by World Bank 1,000,000.00 Deduct: 2. IN&rM4)A Total Amount Recovered by World Bank 3. *MtP4Pt4MI Outstanding Amount Advanced to the Special Account at the End of this Period 1,000,000.00 4. ~P* Ending Balance of Special Account 919,745.61 Add: 5. EMiMMB$REMi*M*kA Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. *MM*BAM*iflRAm 80,522.70 Amount Withdrawn but not yet Claimed at the End of this Period 7. BR## jilk li (PQ3r,*&53116& #+) Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. fqe&A (#AtMRPS9) 268.31 Interest Earned (If Included in Special Account) 9. tM M tfl#Pi t # 1,000,000.00 Total Advance to the Special Account Accounted for at the End of this Period 13 （五）财务报表附注 财务报表附注 1．项目概况 世界银行贷款江襼生态产业园区项目贷款编号为9119一cN，项目包 括省级生态产业园区标准、框架和检测平台（子项目l）、生态产业园示 范和无废试点（子项目2）、基于自然的解决方案和生态系统服务修复（子 项目3）、技术援助和能力建设（子项目4）四个子项目。主要建设内容包 括智慧运营中心、科研、孵化、培训、会展、金融、生产、生活等，同时 通过现有庆丰水库以及丁家垅水库的改造，建设生态驳岸、开展区域内污 水截流、生态湼地保护等工程。子项目1实施单位为江西省城镇建设利用 外资办公室（现已合并到江襼省政府投资项目评审中心）。抚州高新技术 产业开发区管理委员会成立了抚州高新区世行贷款项目管理办公室 (PMO)，全面负责子项目2、子项目3、子项目4的．悠协调、管理、采 购、合同管理以及款项支付等工作。子项目2和子项目3实施单位为抚 州高新区发展投资集团有限公司；子项目4实施单位为抚州高新技术产 业开发区经济发展与科技创新局。抚州高新区世行贷款项目管理办公室 负责簖写项目的合并财务报表。 本项目贷款协定于2020年7月23日签订，2020年10月21日生效， 预计2026年12月31日关账。项目计划总投资为人民币22.8亿元，其中： 世界银行贷款2亿粎元，折合人民币13.94亿元。项目建设期为2020年 至2026年。 2．报表编制范围 抚州高新区世行贷款项目管理办公室委托抚州高新区发展投资集团 有限公司簖制项目财务报表。按照世界银行的要求，本财务报表合并了四 个子项目及省财政厅世行专用账户的财务收支情况，财务报表反映了世界 银行贷款江襼生态产业园区项目的资金来源、资金运用和项目进展情况。 3．主要会计政策 14 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）的要求编制。 3.2本次会计报表簖制期间为2022年1月1日至2022年12月31日。 3.3会计核算以权责发生制为基础，采用借贷记账法。 3.4按照中国人民银行2022年12月30日汇率，即1美元＝人民币 6 .9646元。 4．报表科目说明 4.1项目支出 截至2022年12月31日，项目累计支出人民币72,858, 137.25元，占 总投资计划的3.19％。其中：子项目一：江西省级子项目560,808.39元； 子项目二：生态产业园示范和无废试点子项目61,620,286.95元，包括土 地款41,566,570.00元，52地块土方工程款2,615,037.00元，项目设计费、 咨询费等17,435,679.95元；先征费3,256,900.00元；承诺费7,3 10,449.37 元，贷款利息150,842.67元，建设费利息（银行存款利息）一n,150.13元。 4.2货币资金 2022年12月31日货币资金余额为人民币6,406,570.53元，其中专用 账户存款余额6,405,660.28元。 4.3预付及应收款 2022年12月31日预付及应收款余额为人民币18,097,284.20元，其 中与抚州高新区发展投资集团有限公司的往来款16,537,858.20元；与抚 州高新建设投资有限公司往来款1,559,426 .00元。 4.4固定资产 2022年12月31日固定资产为人民币30,850.00元，为抚州高新区世 行贷款项目管理办公室人员配套办公设备一电脑。 15 4.5项目拨款 2022年12月31日项目拨款余额为人民币90,456,373.61元，均为抚 州高新技术产业开发区管理委员会到位的配套资金。 4.6项目借款 2022年12月31日项目借款余额6,964,600.00元，均为世界银行项目 借款。 4.7留成收入 2022年12月31日留成收入为人民币1,868.67元，为专用账户利息 收入。 5．专用账户使用情况 本项目专用账户设在江襼银行南昌迎宾大道支行营业部，账号为 79 1 909542720033，币种为粎元。专用账户首次存款l,000,000.00美元。 2022年年初余额。粎元，本年度回补1,000,000.00美元，利息收入268.31 粎元，本年度支付80,522.70粎元，年末余额919,745.61美元。 16 v. Notes to the Financial Statements Notes to the Financial Statements 1.Project Overview Jiangxi Eco-industrial Park Project Financed by the World Bank (hereinafter referred to as "the project"), with the loan No. of the project 9119-CN, consists of four subprojects: Provincial eco-industrial park standards, framework and testing platforrn(Subproject 1), Eco-industrial park demonstration and waste-free pilot(Subproject 2), Restoration of natural ecosystems(Subproject 3), and Technical assistance and capacity enhancement (Subproject 4). The main construction contents include smart operation center, scientific research, incubation, training, exhibition, finance, production and life. Meanwhile, through the reconstruction of the existing Qingfeng Reservoir and Dingjialong Reservoir, the projects, such as the construction of ecological revetment, the intra-regional sewage interception and ecological wetland protection, will be carried out. Subproject I was implemented by Jiangxi Provincial Office of Foreign Investment in Urban Construction (now incorporated into Jiangxi Provincial Government Investment Project Evaluation Center). The Management Committee of Fuzhou High-tech Industrial Development Zone has established the Fuzhou High-tech Zone World Bank Loan Project Management Office (hereinafter referred to as the PMO), which is fully responsible for the overall coordination, management, procurement, contract management and payment of Subproject 2, 3 & 4. Subproject 2 and 3 are implemented by Fuzhou High-tech Zone Development Investment Group Co., Ltd. Subproject 4 is implemented by Economic Development and Technological Innovation Bureau of Fuzhou High-tech Industrial Development Zone. The PMO is responsible for preparing the consolidated financial statements of the project. The Loan Agreement for the project was signed on July 23, 2020 and came to effect on October 21, 2020. It is expected that the account will be closed on December 31, 2026. The planned total investment of the project is RMB 2.28 billion yuan, among which USD 200 million, equivalent to RMB 1.394 billion yuan, was the World Bank loan. The construction period of the project is from year 2020 to year 2026. 17 2. Consolidation Scope of the Financial Statements The PMO entrusted Fuzhou High-tech Zone Development Investment Group Co., Ltd. to prepare the project financial statements. According to the requirements of the World Bank, the financial statements combine the financial conditions of the special account of the four subprojects and that of Jiangxi Provincial Finance Department. The financial statements reflect the sources and uses of funds by project component and the project progress. 3. Major Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Projects (Caijizi[2000]No. 13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1, 2022 to December 31, 2022. 3.3 The accrual basis and the debit/credit bookkeeping method are adopted. 3.4 The exchange rate issued by the People's Bank of China on December 30, 2022 is adopted, which is USD 1= RMB 6.9646 yuan. 4. Explanation of Subjects 4.1 Total Project Expenditures As of December 31, 2022, the cumulative expenditure of the project was RMB 72,888,137.25 yuan, accounting for 3.19% of the total investment plan. Among them: Subproject 1(Provincial eco-industrial park standards, framework and testing platform) RMB 560,808.39 yuan; Subproject 2: (Eco - industrial park demonstration and waste-free pilot) RMB 61,620,286.95 yuan, including land payment RMB 41,566,570.00 yuan, S2 plot construction fee RMB 2,615,037.00 yuan, Design & consult RMB 17,438,679.95 yuan; Front-end fee RMB 3,256,900.00 yuan; Commitment fee RMB 7,310,449.37 yuan, Loan interest RMB 150,842.67 yuan, and Interest during construction (bank deposit interest) RMB -11,150.13 yuan. 18 4.2 Cash and Bank On December 31, 2022, the balance was RMB 6,406,570.83 yuan, among which the balance of Special Account was RMB 6,405,660.28 yuan. 4.3 Total Prepaid and Receivable The balance of total prepaid and receivable on December 31, 2022 was RMB 18,097,284.20 yuan, of which the current account with Fuzhou High tech Zone Development Investment Group Co., Ltd. was RMB 16,537,858.20; The current account with Fuzhou High tech Construction Investment Co., Ltd. was 1,559,426.00 yuan. 4.4 Fixed Assets As of December 31, 2022, the fixed assets totaling RMB 30,850.00 yuan, which was the cost of supporting office equipment(computer) for Fuzhou High-techZone World Bank Loan Project Management Office personnel. 4.5 Project Appropriation Funds The balance of project appropriation as of December 31, 2022 was RMB 90,456,373.61 yuan, which was the in-place counterpart fund provided by the Management Committee of Fuzhou High tech Industrial Development Zone. 4.6 Project Loan As of December 31, 2022, the balance of project loan was RMB 6,964,600.00 yuan, all of which were World Bank project loans. 4.7 Retained Earnings As of December 31, 2022, the retained earnings was RMB 1,868.67 yuan, which is the interest earned of the Special Account. 5. Special Account The Special Account for this project was opened in Jiangxi Bank Nanchang Yingbindadao Branch, with account No. being 791909542720033 and the currency being USD. The initial deposit of the Special Account was USD 1,000,000.00. The beginning balance of year 2022 was USD 0, the amount deposited this period by WB was USD 1,000,000.00, total interest earned was USD 268.31, the amount withdrawn this period was USD 80,522.70, and the Ending Balance was USD 919,745.61. 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、项目绩效情况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 招标文件对投标人的资格要求与项目需要不适应． 2022年9月，抚州高新区发展投资集团有限公司委托中信国际招标 有限公司发布《世界银行贷款江襼生态产业园区项目生态产业园示范和无 废试点s4地块项目一标段生产区、市政配套用房及室外工程 (Fz一2一54一wl))｝和《世界银行贷款江西生态产业园区项目生态产业园示 范和无废试点54地块项目二标段生产区、市政配套用房及室外工程 (Fz一2一54一WZ))｝招标文件。招标文件约定投标人资质要求具有独立法人 资格，同时具备建筑工程（2015新标准）特级资质以及建筑幕墙工程专 业扼包壹级资质。 一标段1至6号厂房建筑总面积为79,083 .48平方米，每单栋建筑面 积均在40,000平方以内，玻璃幕墙工程均在8,0oo平方以内，二标段8 至9号厂房建筑总面积为83,485.61平方米，每单栋建筑面积均在40,0oo 平方以内，玻璃幕墙工程均在8,000平方以内。根据《建筑业企业资质等 级标准》规定，两个标段都在建筑工程施工总承包二级资质企业施工范围， 两个标段玻璃幕墙都在建筑幕墙工程专业承包贰级资质企业施工范围。招 标文件对投标人的资格要求高于项目需要。 以上行为不符合《中华人民共和国招标投标法》第十九条“招标人应 当根据招标项目的特点和需要簖制招标文件”的规定。建议抚州高新区世 行贷款项目管理办公室督促抚州高新区发展投资集团有限公司严格执行 国家相关规定。抚州高新区世行贷款项目管理办公室已接受审计建议。 20 （二）项目管理方面存在的问题 L项目未进行预算评审． 2022年9月，抚州高新区发展投资集团有限公司委托中信国际招标 有限公司对“生态产业园示范和无废试点s4地块项目”在没有经过预算评 审的情况下分两个标段发布招标公告。 以上行为不符合《抚州市政府投资建设项目管理办法（试行）)}（抚府 办发〔2020〕26号）第二条“本办法所称的政府投资建设项目，是指使用市 本级财政预算内资金、专项建设基金、政府债券转贷资金、国际金融组织 和外国政府贷款的国家主权外债资金、处置国有资产（含国有土地使用权 出让）所得资金等法律法规明确属政府性资金的基本建设项目”和第十一 条“政府投资建设项目应当遵循先立项、后预算评审、招标采购、再施工 建设的程序”的规定。建议抚州高新区世行贷款项目管理办公室督促抚州 高新区发展投资集团有限公司规范基本建设程序，严格执行国家相关规定。 抚州高新区世行贷款项目管理办公室已接受审计建议。 2．未按规定确定施工单位． 2021年6月2日，世行项目s2地块土方工程通过《小额零星建设工 程项目审批单》审批实施，预算价为399万元，经抚州高新区发展投资集 团有限公司审计监督部审核，确定审核价为276.28万元。2021年9月9 日，抚州高新区发展投资集团有限公司未按市政府规定确定施工单位，而 是直接委托江襼利民建设工程有限公司实施，并签订《建设工程施工合同》。 以上行为不符合《抚州市限额以下工程建设项目发包管理办法》（抚 府办发〔2021〕30号）第六条“项目单项合同估算价20万元以上（含本数）、 政府采购限额标准以下的工程建设项目，以及工程项目施工单项合同估算 价在400万以下且执行《抚州市人民政府关于促进建筑业高质量发展的意 见》（抚府发〔2019〕13号）相关规定的建筑工程建设项目，应当采取竞 争性发包的方式。发包人采用竞争性发包方式发包的，原则上应当邀请不 少于3家企业进行竞争性报价，由发包人按照信用优良，符合采购需求、 质量和服务，且有利于节约成本的原则选择承包人”的规定。建议抚州高 21 新区世行贷款项目管理办公室督促抚州高新区发展投资集团有限公司严 格执行相关规定。抚州高新区世行贷款项目管理办公室已接受审计建议。 3.54地块项目一标段和二标段超标准收取投标保函． 2022年9月，抚州高新区发展投资集团有限公司委托中信国际招标 有限公司发布《世界银行贷款江襼生态产业园区项目生态产业园示范和无 废试点s4地块项目一标段生产区、市政配套用房及室外工程 (FZ一2一S4一wl))｝和《世界银行贷款江西生态产业园区项目生态产业园示 范和无废试点S4地块项目二标段生产区、市政配套用房及室外工程 (Fz一2一S4一WZ）》招标文件，招标文件约定投标保证金的金额为400万元， 目前已按每家投标人400万元收取投标保函，两个标段12家投标人共计 收取4,800万元投标保函。 以上行为不符合《房屋建筑和市政基础设施工程施工招标投标管理办 法》（2018年住房和城乡建设部令第43号修正）第二十六条“招标人可以 在招标文件中要求投标人提交投标担保。投标担保可以采用投标保函或者 投标保证金的方式。投标保证金可以使用支票、银行汇票等，一般不得超 过投标总价的2%，最高不得超过50万元”的规定。建议抚州高新区世行 贷款项目管理办公室督促抚州高新区发展投资集团有限公司规范投标担 保行为，严格执行国家相关规定。抚州高新区世行贷款项目管理办公室已 接受审计建议。 （三）上年度审计发现问题未整改情况 关于上一年度项目进度簓慢的问题，抚州高新区世行贷款项目管理办 公室积极采取措施进行整改，但是2022年项目进度缓慢问题仍然存在。 《江襼生态产业园项目综合实施支持团2022年9月6日至9日备忘 录》商定2022年12月31日前应完成19项任务计划。截至2022年12月 31日还有4项工作任务未完成，分别是Fz一2一s4一Wl和Fz一2一s4一WZ合同 招标未完成，52地块活动的初步设计报告未完成，s1地块土地使用权及 证书未完成。土建扼包商和相关监理单位提供安全保障的培训两项工作任 务因s4地块未开工而没有开展。建议抚州高新区世行贷款项目管理办公 22 室加快项目实施。抚州高新区世行贷款项目管理办公室已接受审计建议。 23 111. 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: Non-compliance with state laws and regulations or the applicable provisions of the loan agreement The bidding documents do not meet the qualification requirements of bidders and the needs of the project. In September 2022, Fuzhou High tech Zone Development Investment Group Co., Ltd. entrusts CITIC International Tendering Co., Ltd. to release the bidding documents for World Bank Loan Jiangxi Ecological Industrial Park Project - S4 Plot Project Section I Production Area of the Ecological Industrial Park Demonstration and Waste-Free Pilot, Municipal Supporting Housing and Outdoor Engineering(FZ-2-S4-Wl) and World Bank Loan Jianaxi Ecological Industrial Park Project - S4 Plot Project Section 2 Production Area of the Ecological Industrial Park Demonstration and Waste-Free Pilot, Municipal Supporting Housing and Outdoor Engineering (FZ-2-S4-W2). The bidding documents stipulate that bidders must have independent legal personality, as well as a special level qualification for construction engineering (new standards of year 2015) and a first level qualification for professional contracting of building curtain wall engineering. The total construction area of Factory Building from No. 1 to No.6 in Section 1 is 79,083.48 square meters, with each individual building area within 40,000 square meters and glass curtain wall engineering within 8,000 square meters. The total construction area of Factory Building No.8 & No.9 in Section 2 is 83,485.61 square meters, with each individual building area within 40,000 square meters and glass curtain wall engineering within 8,000 square meters. According to the Qualification Level Standards for Construction Enterprises, both sections are within the construction scope of enterprises with Level 2 24 general contracting qualifications for construction engineering, and both sections of glass curtain walls are within the construction scope of enterprises with Level 2 professional contracting qualifications for building curtain wall engineering. The qualification requirements for bidders in the bidding documents are higher than the project requirements. This practice did not comply with the Article 19 of the Tendering and Bidding Law of the People 's Republic of China, which states that the tenderee shall prepare bidding documents according to the characteristics and needs of the bidding project. We suggested the PMO urge Fuzhou High tech Zone Development Investment Group Co., Ltd. to strictly comply with relevant national regulations. The PMO accepted the suggestion. Issues on project management 1. The budget review of project was not performed. In September 2022, Fuzhou High tech Zone Development Investment Group Co., Ltd. entrusted CITIC International Tendering Co., Ltd. to issue bidding announcements for the Ecological Industrial Park Demonstration and Waste- Free Pilot S4 Plot Project in two sections without undergoing budget review. This practice violated the Article 2 of the Management Measures for Government Investment and Construction Projects in Fuzhou City (Trial)(Order [2020] No. 26 of the Office of People's Government of Fuzhou City), which states that the government investment construction projects referred to in these Measures refer to basic construction projects that use funds from the municipal government budget, special construction funds, government bond lending funds, national sovereign foreign debt funds loaned by international financial organizations and foreign governments, and funds obtained from the disposal of state-owned assets (including the transfer of state-owned land use rights) that are clearly classified as government funds according to laws and regulations, and Article 11: "government invested construction projects shall follow the procedures of project initiation, budget review, bidding and procurement, and then construction". We suggested the PMO urge Fuzhou High tech Zone Development Investment Group Co., Ltd. to standardize the basic construction procedures and strictly implement relevant national regulations. The PMO accepted the suggestion. 25 2. Fail to determine the construction unit according to regulations. On June 2, 2021, the earthworks of the World Bank project S2 plot were approved and implemented through the Approval Form for Small and Sporadic Construction Projects, with a budget price of RMB 3.99 million yuan. After being reviewed by the Audit and Supervision Department of Fuzhou High tech Zone Development Investment Group Co., Ltd., the audit price was determined to be RMB 2.7628 million yuan. On September 9, 2021, Fuzhou High tech Zone Development Investment Group Co., Ltd. did not determine the construction unit according to the municipal government regulations, but directly entrusted Jiangxi Limin Construction Engineering Co., Ltd. to implement and sign the Project Construction Contract. The above practice did not comply with the Article 6 of the Management Measures for Contracting of Engineering Construction Projects under the Quota in Fuzhou City (Order [2021] No. 30 of People's Government of Fuzhou City), which states that construction projects with an estimated single contract price of over RMB 200,000 yuan (including this amount) and government procurement limit standards, as well as construction projects with an estimated single contract price of less than RMB 4 million yuan and in accordance with the relevant provisions of the Opinions of the People's Government of Fuzhou City on Promoting High Quality Development of the Construction Industry(Order [2019] No.13 of People's Government of Fuzhou City, 2019), shall adopt a competitive contracting method. If the employer adopts a competitive bidding method for the contract, in principle, no less than 3 enterprises shall be invited to provide competitive quotations. The employer shall select the contractor based on the principles of good credit, compliance with procurement needs, quality and services, and cost-saving. We suggested that the PMO urge Fuzhou High tech Zone Development Investment Group Co., Ltd. to strictly implement relevant regulations. The PMO accepted the suggestion. 3. The first and second sections of the S4 plot project exceed the standard and receive a a tender guarantee. In September 2022, Fuzhou High tech Zone Development Investment Group Co., Ltd. entrusts CITIC International Tendering Co., Ltd. to release the bidding documents for World Bank Loan Jiangxi Ecological Industrial Park Project - S4 Plot Project Section 1 Production Area of the Ecological 26 Industrial Park Demonstration and Waste-Free Pilot, Municipal Supporting Housing and Outdoor Engineering(FZ-2-S4-W1) and World Bank Loan Jiangxi Ecological Industrial Park Project - S4 Plot Project Section 2 Production Area of the Ecological Industrial Park Demonstration and Waste-Free Pilot, Municipal Supporting Housing and Outdoor Engineering (FZ-2-S4-W2). The bidding documents stipulate that the amount of the bid bond is RMB 4 million yuan. Currently, a bid bond of RMB 4 million yuan has been collected from each bidder, and a total of RMB 48 million yuan has been collected from 12 bidders in two bid sections. The above practice did not comply with the Article 26 of the Management Measures for Bidding and Tendering of Housing Construction and Municipal Infrastructure Engineering Construction (Revised by Order No. 43 of the Ministry of Housing and Urban Rural Development in 2018) : "The tenderer may require bidders to submit a bid security in the bidding documents. The bid security may be in the form of a bid bond or a bid security deposit. The bid security deposit may be in the form of a check, bank draft, etc. Generally, it shall not exceed 2% of the total bid price, and the maximum amount shall not exceed RMB 0.5 million yuan." We suggested that the PMO urge Fuzhou High tech Zone Development Investment Group Co., Ltd. to standardize bidding guarantee practices and strictly implement relevant national regulations. The PMO accepted the suggestion. The Followed-up of previous recommendations For the issue disclosed in the audit report of previous year, i.e. The project lags behind schedule. The PMO actively took follow-up measures, but it still occurred in year 2022. The Memorandum of Understanding for the Comprehensive Implementation Support Group of Jiangxi Ecological Industrial Park Project from September 6-9, 2022 agreed that 19 task plans should be completed by December 31, 2022. As of December 31, 2022, there were still 4 unfinished work tasks, namely, the bidding for contract FZ-2-S4-W1 and contract FZ-2-S4-W2, the preliminary design report for S2 plot activities, and the land use rights and certificates for S1 plot. Two tasks(providing safety training for civil engineering contractors and relevant supervision units) were not carried out as the construction on S4 plot did not start. We suggested the PMO accelerate project implementation. The PMO accepted the suggestion. 27