Tianjin Municipal Audit Bureau of the People's Republic of China Audit Report * C20231 29 - TIANJIN AUDIT REPORT L2023 ] NO.29 Project Name: Tianjin Urban Transport Improvement Project Financed by the World Bank ~: 8565-CN Loan No. : 8565-CN Project Entity: Tianjin Housing and Urban Rural Construction Commission 14: 2022 Accounting Period: 2022 Contents h q]. ..........................................................................................1 1. A ud itor's O p inion ..................................................................................... 3 II. Financial Statements and Notes to Financial Statements......................7 i. B alan ce S h eet...................................................................................7 ii. Summary of Sources and Uses of Funds by Project Component..8 iii. Statement of Implementation of Loan Agreement......................10 iv. Special Account Statement.......................................................... 1 v. Notes to the Financial Statements.................................................16 III. Problems and Suggestions Found in Audit.........................................22 一、审计师意见 审计师意见 天津市财政局、天津市住房和城乡建设委员会、天津市住房和城乡建 设委员会世行贷款管理事务中心： 我们审计了世界银行贷款天津城市交通改善项目加立2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贴务报表附注（第7页至第 18页）。 （一）项目执行单位及天津市财政局对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表是天津市住房和 城乡建设委员会世行贷款管理事务中心的责任，编制贷款协定执行情 况表和专用账户报表是天津市财政局的责任，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。我了阵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作出会计估计的合理性，以及评价财务报 1 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，公允反映了世界银行 贷款天津城市交通改善项目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 我们审查了本期内由天津市财政局报送给世界银行的第22、23、 24、25、26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。 丫、丫省一九、、 中华人民井和国天津市审计局 2023年6月19日 地址：中国天津市河西区琼州道97号 邮政簖码：300200 电话：86一022一23 25 1 548 传真：86一022一23256692 2 1. Auditor's Opinions Auditor's opinions Tianjin Finance Bureau, Tianjin Housing and Urban Rural Construction Commission, and World Bank Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission We have audited the balance sheet of Tianjin Urban Transport Improvement Project Financed by the World Bank on 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 of the same year up to that date, and other special purpose financial statements and notes to financial statements (pages 7 to 18). (I)The responsibility of the financial statements of the project implementation unit and Tianjin Finance Bureau It is the responsibility of the World Bank Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission to prepare the balance sheet and summary of sources and uses of funds by project component in the above financial statements, and it is the responsibility of Tianjin Finance Bureau to prepare the statement of implementation of loan agreement and special account statement. Such responsibilities include: 1. Prepare the project financial statements in accordance with China' s Accounting Standards, Accounting System and the requirements of the project loan agreement, and make them reflect fairly; 2. To design, implement and maintain necessary internal controls to ensure no material misstatement in the financial statements as a the Company result of fraud or errors. (2) Audit responsibility We are responsible for providing audit opinions on the financial statements based on the implementation of audit work. We have conducted the audit work in accordance with the National Auditing Standards of China and International Standards on Auditing. The above mentioned Auditing Standards requires that we should comply with professional ethics codes when planning and performing the audit work in order to provide a reliable service regarding the financial statements material misstatements. 3 To obtain relevant evidence about the amount of financial statements and the information disclosed, we have implemented necessary audit procedures. We use professional judgment to select audit procedures, which include the assessment of the risk of material misstatement of financial statements caused by fraud or error. When conducting the risk assessment, we considered internal control related to financial statements in order to design appropriate audit procedures, but the purpose was not to express opinions on the effectiveness of internal control. The audit work also includes assessing the appropriateness of any accounting policy adopted by the management and the practicality of accounting estimates, as well as evaluating the overall presentation of financial statements. We believe that the audit evidence we' ve obtained is sufficient and appropriate, which provides the basis for audit opinions. (3) Audit opinions In our opinion, the financial statements listed in the first paragraph are prepared in accordance with China' s Accounting Standards, Accounting System and the requirements of the loan agreement of this project in all major aspects, and fairly reflect the financial status of the Tianjin Urban Transport Improvement Project Financed by the World Bank on December 31, 2022, and the financial revenue and expenditure, project implementation and special account revenue and expenditure of the same year as of that date. (4) Other matters We reviewed the No.22, No.23, No.24, No.25, No.26 Withdrawal Applications and the attached materials submitted by Tianjin Finance Bureau to the World Bank in this period. We believe that these materials meet the requirements of the loan agreement and can be used as the basis for applying for withdrawal. After this auditor' s opinions, there are two other contents that together constitute the audit report: financial statements and notes to financial statements, and problems and suggestions found in the audit. Tianjin Municipal Audit Bureau of the People' s Republic of China June 19, 2023 Address: No.97 Qiongzhou Road, Hexi District, Tianjin, China 4 Postal Code: 300200 Tel: 86 -022 -23251548 Fax: 86-022-23256692 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 6 二、财务报表及财务报表附注 11.Financial Statements and NoteS to Financial Statements （一）资金平衡表 1.Balance sheet 资金平衡表 BALANCE SHEET 2022年12月31日（As of December 31,2022) 项目名称：世界银行贷款天津城市交通改善项目 Pr句eot Name:Tianjin Urban Transport血provement Project Financed by the Wbrld Bank 簖报单位：天津市住房和城乡建设委员会世行贷款管理事务中心货币单位：人民币元 Prepared by:W改ld Bank Loan Project ManagementA恤lrs Center of Tianjin Housing and Urban Rural Construction Commission CurrenCy Unit:RM卫yuan 崔 7 ( - ) -1A 0 A&A ii. Summary of Sources and Uses of Funds by Project Component * 11 4# & A ( - ) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *,V;k !E 2022 * 12 ) 31 H (For the period ended December 31, 2022 -IffR ): *A * X,- A H Project Name: Tianjin Urban Transport Improvement Project Financed by the World Bank A4W t: )Ut *fig fVA - / Aik r,- M Avklp 3N*4 tr k i *iL ),, V, i 5t Prepared by: World Bank Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission Currency Unit: RMB Yuan *M IT, it Current Period Cumulative *MAI*v *M tALL IT + 7F 0 9 'T i+ Current Period Current Period Current rq Cumulative Cumulative Budget Actual Period Life ofPAD Actual Completed% I Completed% 140,823,600.00 370,752,886.16 263.27% 1,426,357,100.00 1,070,300,437.26 75.04% Total Sources ofFunds 68,893,100.00 329,614,924.24 478.44% 686,500,300.00 696,460,000.00 101.45% IntemFational gFinancing 71,930,500.00 41,137,961.92 57.19% 739,856,800.00 373,840,437.26 50.53% Counterpart Financing ik -k Z M 16- I- Total Application of 140,823,600M 264,046,530.16 18750% 1,426,357,100.00 1,006,015,333.87 70.53% Fu rids I - t 1 R V - Construction 136,194,800.00 262,572,161.82 192.79% 1 400,860,400.00 980,936,282.63 70.02% Investment 2. Aik A 11,t Interest Accrued on or 4,628,800.00 1,474,368.34 31,85% 23,780,400.00 23,440,251.24 98.57% before the Last Payment Data 3,3'GliE P 0.00 0.00 0.00 1,716,300.00 1,638,800.00 95 48% Front-end Fee t R - 106,706,356,00 - 64,285,103.39 - Difference 35,379,825.81 64,865,587.79 Change in Receivables 2. 1±-L fl AX t It -75,349,610.22 0.00 Change in Poyables 3. lk 1Ti i - 4-4, It Change in Cash and -2,694,866.62 6,311,766.05 Bank 4, -9 t 1,328,213.41 6,892,250.45 Other 8 � � � �, �,, �,,, �, � � � �� �s�� � � j1i�-+ ''3 ы `'т' .� � ;� � � .. � �" _ "r � , � � , � � � � U 33 о � � � i�'С � �°°' � � .°�. ��� цГи-1 tJ О `с.�1 r � 'г"�1 f�.� ;р Q �J � � С Q �' U К р $h W Гч� � °rn � оо °о о�о о°о v °о й й � и н� . � А .� Н Ч� °т' � �D О � а' о о°о rn о и,` о о й м � � й � м й оио о О ��+i 3 с. и и м оо о и � и v г� ио' � оо о� пi й .� оо V- --� м �" о U г, cv гv с� cv ro и 111------��� � v м � .� � � � � � � � � i � � � F.L{ � � w � �b о � и ы "�' � О � �w � С.) � ы С] � ~J О � � W � � � � � � � � � � � � ^ I� 1�w-' гт `�' � � +� Q �� � а � А о М "' � � � = � � � � � � � с µ � � b w � i6 < „�`� � � ~ � � � � � ~ � o�-Q � �� _ , � � , , , � . � � � .� � � � W� о � о о ы � -b Q �' ¢ � Н N � 3 � � � � � � � �� о W � � � Н �� п h �. � о -�- � � � �,) о � й � , , , � , � � � , � '1д"{ � `�.� о � -�- � � � о а,, � w .� � � � С� ® w � � � � .� р ы++ сд -.......__.__ о о о о ш о � о i^( м о J rn о rn о н aJ ц� � .,�.� Ё 8 й м = м° й о°Oо °м° й wи © о �.� у t� 1ь�-� Ги7 у<'�, � � U д � � N с`OЧ о °° � � гмv й � F-+ ��°�� � �n � �� � -�f пС� � � о � � � � � О ���� -,"�'� О � ��� � G � 'д а? {Q� а � � �� � 'гt�� ,.� � о � � + � � r � Gд U ❑ до Н � � ,� � Ч �`� � .S".�', � -С7 �� й а, д � ^ .. � � "� й ° � .� ы61�� '�о =с � � ��'-ф� � °� Н G Н � ��^° � Ч � � � � � .� ж�Н � ��( д ю = =°• Н ..�°. +h,.ц,,(+� о `Р� а � �'�'' м °4 � Сд � о� R'гУ�р G •Fд iy �` ш С �.�4 ы ,^+� � Z -� b �,� � �S � � ._ . � U � � � ";- к �t�T1 .,n�� �м°�� �в�,ч�-� � �,�� �, .�Г f� 'дГ сд iЧ � � д � о �д ,. � "� � � � .D � ы � ,� � � 'р � N Н о .. � � ш \ � 'а�'� -у h` о � о �' о � � .� к-` рч,., � Р�-+ � � ~ �7 �� М. т N г- �.; �� 3 ,., w" �о w° � о 9 �k` � � � д°- °о о° °о 1� � 1-� м � � о ci оо �, �" и I� О� И гn .-� р . 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Special Account Statement * M * P # * SPECIAL ACCOUNT STATEMENT /*,I A 12022 * 12 A 31 H (For the period ended December 31, 2022 Project Name: Tianjin Urban Transport Improvement Project Financed by the World Bank 8565-CN Loan No. 8565-CN AA*1k: IT,_**kAA Prepared by: Tianjin Finance Bureau Depository Bank: Tianjin Haihe branch, China Bohai Bank C0.,LTD YKj : 2000000395000682 Account No. : 2000000395000682 1W i It 4" : x it Currency: USD A .3)-: *M -Cq K P k Jr 114m Part A-Account Activity for the Period Amount JM 1,412,650.01 Beginning Balance 40 P: Add: * M -L4- ff M Total Amount Deposited by WB 42,461,992.29 Total Interest Earned current Period it Deposited in Special 124,777.19 Account Total Amount Refunded to Cover Ineligible Expenditures Deduct: __ 43,092,994.38 Total Amount Withdrawn *M *t MA3 0# t Total Service Charges if not Included in Above Amount 161.14 Withdrawn 1* * 41 V 906,263.97 Ending Balance 9,E To be continued) Part B-Account Reconciliation Amount 10,000,000.00 Amount Advanced by WB Deduct: 10,000,000.00 Total Amount Recovered by WB 3. *M X * -- MW P 6-)J- 4Ar 1 00.00 Outstanding Amount Advanced to Special Account 4. *E W #A 4, V),906,263.97 Ending Balance of Special Account 9 Add: Amount Claimed but not yet Credited 1 9if 'v- Application No. Amount Amount Withdrawn but not yet Claimed Cumulative Service Charges (If not Included in Item 5. or 6.) Deduct: 906,263.97 Interest Earned (If Included in Special Account) Total Advance to Special Account 12 （五）财务报表附注 财务报表说明 1．项目概况 世界银行贷款天津城市交通改善项目贷款号为8565一CN，旨在通过该项 目实施，改善天津城市基础设施状况，致力于构建高效、便捷、安全、绿色、 一体化的综合交通体系，进一步方便．居民出行、改善生态环境，保障区域发 展。本项目共包含四个子项目：(l）和平区、南开区、河北区的绿色交通改 善；(2）地铁接驳工程；(3）公交场站工程；(4）技术援助项目。 贷款协议于2016年2月26日签订，2016年5月26日生效。2022年6 月，经世界银行同意，将关账日期由2022年6月30日延长至2022年12月 31日。项目计划总投资为人民币1,426,357,100.00元，其中世界银行贷款总额 为1 00,000,000.00粎元，折合人民币686,500,300.00元，国内配套资金为人民 币739,856,800.00元。 2．财务报表编制范围 本财务报表的簖制范围包括天津市住房和城乡建设委员会世行贷款管理 事务中心簖制的资金平衡表、项目进度表，天津市财政局编制的贷款协定执 行情况表和专用账户报表。 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）的要求编制。 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2022年12月31日汇率，即1美元＝人民币6.9646 元。 l3 4．报表科目说明 4.1项目支出 截至2022年底项目支出累计人民币1,006，。巧，333.87元，占总投资计划 70 .53％。其中：建设投资类累计人民币778,666,339.90元；咨询服务类累计人 民币21，。30,987.86元；世界银行贷款息费本金化及先征费累计人民币 25,079,05 1 .24元；二类费及其他累计人民币1 81,238,954.87元。 4.2货币资金 2022年12月31日余额为人民币6,3n,766.05元，全部为专用账户存款。 4.3预付及应收款 2022年12月31日余额为人民币64,865,587.79元，其中：其他应收款为 64,865,587.79元，包括世行贷款追溯资金60,921,881.16元，项目配套资金 3,363,222.23元，世行管理中心留成收入580,484.4元。 4.4项目拨款 2022年12月31日余额为人民币373,840,437.26元，为到位的项目配套 资金。 4.5项目借款 2022年12月31日余额为人民币696,460，。00.00元，全部为国际复兴开 发银行贷款，金额为1 00,000,000.00美元。 截至2022年12月31日，累计提取世界银行贷款资金100,000，。00.00美 元，其中：工程类累计提款93,123,787.61美元，培训、研讨和咨询服务类累 计提款3,162,2 12.39粎元，世行贷款先征费250,000.00美元，世界银行贷款息 费本金化累计提款3,464,000.00美元，专用账户存款。美元。 4.6留成收入 2022年12月31日余额为人民币6,892,250.45元，为银行存款利息收入。 其中专用账户存款利息收入为人民币6,311,766.05元。 l4 5．专用账户报表说明 本项目专用账户设在渤海银行股份有限公司天津海河支行，账号为 2000000395000682，币种为粎元。期初余额l,412,650.01美元，本期回辛1· 42,461,992.29粎元，利息收入124,777.19美元，本期支付43,092,994.38美元， 银行手续费1 61 .14粎元，期末余额906,263.97美元。 15 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview Tianjin Urban Transport Improvement Project Financed by the World Bank with the loan number of 8565-CN, aiming at improving the urban irdlastructure of Tianjin through the implementation of the project, striving to build an efficient, convenient, safe, green and integrated comprehensive transportation system, ftu-ther facilitating residents travel, improving the ecological environment and ensuring regional development. This project consists of four sub-projects: (1) Green traffic improvement in Hepmg District, Nankai District and Hebei District; (2) Metro connection project; (3) Bus station project; (4) Technical assistance projects. The loan agreement was signed on February 26, 2016, came into effect on May 26, 2016. In June 2022, by consent of the World Bank, the closing date was extended from June 30, 2022 to December 31, 2022. The planned total 'investment of the project is RMB 1,426,357,100.00, of which the total loan from the World Bank is USD 100,000,000.00, equivalent to RMB 686,500,300.00, and the domestic matching finids axe RMB 739,856,800.00. 2. Scope of preparation of financial statements The preparation scope of this financial statement includes the balance sheet and the summary of sources and uses of fimds by project component prepared by World Bank Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction CornInission, and the statement of implementation of loan agreement and special account statement prepared by Tianjin Finance Bureau. 3. Significant accounting policies 3.1 The financial statements of this project are prepared 'n accordance with the requirements of Accounting Methods for Loan Projects of the World Bank (CaiJiZi C 2000 No. 13) issued by the Ministry of Finance. 3.2 The fiscal year is based on the Gregorian calendar year, that is, the Gregorian calendar year is January I to December 31 every year. 3.3 The accounting of this project takes accrual basis as bool&eeping principle, adopts double-entry bookkeeping method, and takes RNM as bookkeeping standard 16 currency 3.4 According to the exchange rate of the People' s Bank of China on December 31, 2022, that is, 1 USD = 6.9646RMB. 4. Statement account description 4.1 Project expenditure By the end of 2022, the project expenditure totaled RIB 1,006,015,333.87, accounting for 70.53% of the total investment plan. In which: construction investment accumulated RMB 778,666,339.90; The total amount of consulting services is RMB 21,030,987.86; The World Bank loan interest and fee capitalization and advance payment accumulated RMB 25,079,051.24; Class II fees and other fees totaled RMB 181,238,954.87. 4.2 Monetary funds On December 31, 2022, the monetary fund balance was RMB 6,311,766.05, All these funds were deposited into designated account. 4.3 Advances and receivables The balance as of December 31, 2022 was RMB 64,865,587.79. In which: other receivables were RMB 64,865,587.79, including RMB 60,921,881.16 of retroactive funds of the World Bank Loan, RMB 3,363,222.23 of counterpart funds of the project, and RMB 580,484.4 of retained income of the World Bank Loan Project Management Affairs Center. 4.4 Project appropriation On December 31, 2022, the balance was RMB 373,840,437.26, which was the matching fund for the project in place. 4.5 Project borrow money On December 31, 2022, the balance was RMB 696,460,000.00, all of which were loans from the International Bank for Reconstruction and Development, with an amount of USD 100,000,000.00. As of December 31, 2022, a total of USD 100,000,000.00 has been drawn from World Bank loans, of which: USD 93,123,787.61 for engineering, USD 3,162,212.39 for training, seminar and consulting services, USD 250,000.00 for World Bank loan upfront, USD 3,464,000.00 for World Bank loan interest and 17 principal based cumulative withdrawals, special account deposit of USD 0. 4.6 Retained earnings On December 31, 2022, the balance was RMB 6,892,250.45, which was the interest income from bank deposits. In which, the interest income from deposits in special accounts is RMB 6,311,766.05. 5. Special account statement report The special account for this project is located in Tianjin Haihe Branch, China Bohai Bank CO., LTD. The account number is 2000000395000682, and the currency is USD. The opening balance is USD 1,412,650.01, the current period is USD 42,461,992.29, the interest income is USD 124,777.19, the current period paid USD 43,092,994.38, the bank charge is 161.14 USD and the ending balance is USD 906,263.97. 18 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、项目绩效情况以及上一年度审计建议整改落实情况。截至2022年末， 该项目已完成全部工程建设和提款报账工作，上一年度审计发现问题均已整 改落实，但我们也发现存在如下问题： 1．部分道路及城市家具等设施尚未完成移交。 2022年5月末，世界银行贷款天津城市交通改善项目16个土建工程均已 完成竣工验收。截至2023年4月末，天津市住房和城乡建设委员会世行贷款 管理事务中心已完成天泰路等133项道路及城市家具等设施的移交工作，尚 有迎贤道等107项道路及城市家具等设施尚未完成移交。 上述问题不符合《天津市城市基础设施移交接管管理办法》（天津市人 民政府令第38号）第五条“建设单位应当按照规划设计要求、工程建设质量 标准和技术规范要求进行城市基础设施的建设，并在设施竣工验收合格后及 时向养护管理单位移交。……”的规定。建议你中心加强与接收单位的沟通， 尽快完成移交工作。你中心已接受审计建议。 2．天津城市交通改善项目16个土建工程均未按时编报竣工财务决算。 2022年5月末，世界银行贷款天津城市交通改善项目16个土建工程均已 完成竣工验收并具备佼用条件。截至2023年4月末，上述项目均未按时编报 竣工财务决算。 上述问题不符合《财政部关于印发＜基本建设项目竣工财务决算管理暂 行办法＞的通知》（财建〔2016〕503号）第二条“基本建设项目（以下简称 项目）完工可投入佼用或者试运行合格后，应当在3个月内编报竣工财务决 算，特殊情况确需延镼的，中小型项目不得超过2个月，大型项目不得超过6 个月”的规定。建议你中心及时核算项目建设成本，尽快编报竣工财务决算。 你中心已接受审计建议。 19 3．河东区地铁接驳工程接地热镀锌角钢和扁钢材料规格不符合图纸要求。 根据天津城市交通改善项目河东区地铁接驳工程景观工程电气施工图设 计说明，该工程所有灯具均需通过40*40*6～热镀锌角钢和40*6～热镀锌 扁钢予以接地处理。经审计，该工程使用的热镀锌角钢实际规格为 40*40*4~，热镀锌扁钢实际规格为40*4~，均不符合图纸要求。 上述问题不符合《天津市建设工程质量管理条例》（天津市人民代表大 会常务委员会公告第29号）第十条“施工单位应当依照法律、法规、规章、 工程建设标准、设计文件及合同约定组织施工，对所承建的建设工程施工质 量负责，并扼担保修期内的工程质量保修责任。……施工单位不得转包和违 法分包所扼包的建设工程，施工过程中不得偷工减料或者擅自修改工程设计， 不得佼用未经检测或者检测不合格的建筑材料、建筑构配件、设备和商品混 凝土。施工单位发现设计文件和图纸有差错的，应当及时向建设单位提出； 建设单位应当要求设计单位核对或者修改。……”的规定。建议你中心加强 项目管理，确保工程质量。你中心已接受审计建议。 4．河东区地铁接驳工程竣工图与工程实际情况个别不符。 根据河东区地铁接驳工程变更洽商资料，与原施工图相比较，七纬路部 分路段增添了机非隔离护栏和防撞桶，靖江路站等站点景观照明系统增添了 外接电源；九经路等不具备施工条件的点位取消了19个悬臂式标志牌，河东 区地铁接驳工程取消了无线车辆检测地磁单元，但竣工图未体现上述变更内 容。 上述问题不符合《国家建委关于簖制基本建设工程竣工图的几项暂行规 定》（〔82〕建发施字50号）“三、编制竣工图的形式和深度，应根据不同 情况，区别对待：(1）凡按图施工没有变动的，则由施工单位（包括总包 和分包施工单位，下同）在原施工图上加盖‘竣工图’标志后，即作为竣工 图。（2）凡在施工中，虽有一般性设计变更，但能将原施工图加以修改补 充作为竣工图的，可不重新绘制，由施工单位负责在原施工图（必须是新蓝 图）上注明修改的部分，并附以设计变更通知单和施工说明，加盖‘竣工图’ 标志后，即作为竣工图。（3）凡结构形式改变、工艺改变、平面布置改变、 项目改变以及有其他重大改变，不宜再在原施工图上修改、补充者，应重新 绘制改变后的竣工图。……（4）竣工图一定要与实际情况相符，……”的 规定。建议你中心加强竣工图簖制管理，确保竣工图完整准确。你中心已接 20 受审计建议。 5．河北区慢行交通改善一期工程多计材料费1 2132元。 根据河北区慢行交通改善一期工程结算审核报告中的计算公式，7cm粗 粒式沥青混凝土（加抗车辙剂）单价应为93.65元／mz，涉及工程量1011时。 经审计，结算审核报告实际采用单价为105.65元／mz，多计材料费121犯元。 上述问题不符合《基本建设财务规则》（中华人民共和国财政部令第81 号2017年修正）第四条“基本建设财务管理的主要任务是：……（三）加强 项目核算管理，规范和控制建设成本；……”、第七条“项目建设单位应当 做好以下基本建设财务管理的基础工作：.．…，（三）按照规定编制项目资金 预算，根据批准的项目概（预）算做好核算管理，及时掌握建设进度，定期 进行财产物资清查，做好核算资料档案管理；……”的规定。建议你中心加 强工程结算管理，强化成本控制。你中心已接受审计建议。 21 M. Problems and Suggestions Found in Audit Problems and Suggestions Found in Audit In addition to auditing the financial statements and issuing audit opinions, during the audit, we also paid attention to the compliance of relevant urlits with National Laws and Regulations and project loan agreements, internal control, project management, project performance and the implementation of rectifications recommended by the audit of previous year. By the end of 2022, all tasks of engineering construction, withdrawal and reimbursement of the project have been completed, and problems found in the previous year' s audit have been rectified and implemented. However, we have also found the following problems: 1. Some roads and urban furniture have not been handed over. By the end of May 2022, 16 civil works of Tianjin Urban Transport huproveirient Project Financed by the World Bank have been completed and accepted. By the end of April 2023, World Bank Loan Project Management Affairs Center of Tianj"in Housing and Urban Rural Construction Commission has completed the handover of 133 roads (e.g., Tiantai Road) and urban furniture, with the remaining 107 roads (e.g., Yingxian Road) and urban furniture having yet been handed over. The above issue fails to confonn to the regulations in Article V "The construction units shall carry out the construction of urban infirastructure *in accordance with the requirements of planning and design, engineering construction quality standards and technical specifications, and transfer these facilities to the maintenance management unit in a timely manner after they are completed and accepted - - - "' 'in the Management Measures of Tianjin Municipality on Transfer and Takeover of Urban Infrastructure (Order No. 3 8 of Tianj* *in Muriicipal People' s Government). Your center is recommended to strengthen the communication with the receiving unit, and complete the transfer as soon as possible. Your center has accepted the audit recommendations. 2. Final financial statements have not been prepared for 16 civil works of Tianjin Urban Transport Improvement Project on time. By the end of May 2022, 16 civil works of Tianjin Urban Transport Improvement Project Financed by the World Bank have been completed and accepted, and are available for use. By the end of April 2023, final financial statements have not been 22 prepared for these works on time. The above issue fails to conform to the regulations in Article II "After the capital construction projects (hereinafter referred to as the projects) are completed and can be put into use or pass the test run, final financial statements shall be prepared within three months; where the time needs to be extended in special circumstances, the extension shall not exceed two months for small and medium projects and six months for large projects " in the Notice of the Ministry of Finance on Issuing the Interim Measures for the Management of Final Financial Statements for Completed Capital Construction Projects (CJ [2016] No. 503). Your center is recommended to calculate the construction cost of the project in time, and prepare the final financial statements. Your center has accepted the audit recommendations. 3. Specifications of grounding hot-dip galvanized angle steel and hot-dip galvanized flat steel used in Hedong district railway connection project do not meet the requirements of the drawing. According to the design specifications for electric construction drawing of landscape works of Hedong district railway connection project of Tianjin Urban Transport Improvement Project, all lamps in this project shall be grounded with 40*40*6mm hot-dip galvanized angle steel and 40*6mm hot-dip galvanized flat steel. As audited, the actual specification of hot-dip galvanized angle steel used in this project is 40*40*4mm, and that of hot-dip galvanized flat steel is 40*4mm, neither of which meet the requirements of the drawing. The above issue fails to conform to the regulations in Article X "The construction unit shall organize construction in accordance with laws, regulations, rules, project construction standards, design documents and contracts, and shall be responsible for the construction quality of the project undertaken and the project quality warranty during the warranty period. - --The construction unit shall not contract or illegally subcontract the construction project undertaken, shall not jerry-build or modify the engineering design without authorization during construction, and shall not use building materials, components, equipment and commercial concrete untested or failing the test. The construction unit shall, if finding an errors in the design documents and drawing, promptly report to the building unit; the building unit shall require the design unit to check or modify the design documents and drawing--*" in the Regulations on Quality Management of Construction Projects in Tianjin (Notice No. 29 of the Standing Committee of the People ' s Congress of Tianjin 23 Municipality). Your center is recommended to strengthen the project management to ensure the project quality. Your center has accepted the audit recommendations. 4. There are individual discrepancies between the as-constructed drawing of Hedong district railway connection project and the actual project. According to the negotiation materials of changes in the Hedong district railway connection project, compared with the original construction drawing, barriers and anti-collision buckets have been set up between motorway and bicycle lane in a certain section of Qiwei Road, and external power has been mounted to the landscape lighting system in Jingjianglu Station and other stations; 19 cantilever signboards have been removed in Jiujiang Road and other points where construction is impossible, and wireless vehicle detection geomagnetic units have been removed in Hedong railway connection project, but none of these have been reflected in the as-constructed drawing. The above issue fails to conform to the regulations "III. The form and depth of the as-constructed drawing prepared shall be based on different conditions: (1) If the construction is carried out according to the drawing, the construction unit (including the main contractor and subcontractor, the same below) shall mark the " as-constructed drawing " on the original construction drawing as the as-constructed drawing. (2) If there are general design changes during construction, but the original construction drawing can be modified and supplemented as the as-constructed drawing, the drawing may not be remade, and the construction unit shall indicate the modified part on the original construction drawing (this must be a new blueprint) and provide a design change notice and construction description, and mark the " as-constructed drawing " on the original construction drawing as the as-constructed drawing. (3) If there are changes in the structural form, process, plane layout and items and other major changes, due to which the original construction drawing cannot be modified or supplemented, a new construction drawing shall be made as the as-constructed drawing. ---(4) the as-constructed drawing must be consistent with the actual situation, in Several Interim Provisions of the National Construction Committee on the Preparation of As-constructed Drawing of Capital Construction Projects (JFSZ [82] No. 50). Your center is recommended to strengthen the management of the as-constructed drawing preparation to ensure the integrity and accuracy of the drawing. Your center has accepted the audit recommendations. 24 5. Material Fee for Phase I of Slow Traffic Improvement Project in Hebei District: RM[B 12,132. Based on the calculation equation of in the Settlement Audit Report for Phase I of Slow Traffic Improvement Project in Hebei District, the unit price of 7cm coarse-grained asphalt concrete (with anti-ratting agent) shall be RMB 93.65/m2, involving the bill of quantities of 1,011m2. As audited, the actual unit price in the settlement audit report is RMB 105.65/m2, and the material fee is RMB 12,132. The above issue fails to conform to the regulations of the Financial Rules for Capital Construction (Order No. 81 of the Ministry of Finance, Revised in 2017), i.e. "The main tasks of financial management of capital construction are: --- (3) Strengthen project accounting management, regulate and control construction costs; --- in Article 4; and "The project construction unit should do the following basic work of financial management of capital construction: ... (3) Prepare project capital budget as required, perform accounting management according to the approved project estimates (budgets), timely master the construction progress, conduct regular inventory of property and materials, and manage accounting information and files,*-- " in Article 7. Your center is recommended to strengthen the management of project settlement, and enhance cost control. Your center has accepted the audit recommendations. 25