Hunan Provincial Audit Office of the People's Republic of China
Audit Report
it4'4K [2023] 39 -#
HUNAN AUDIT REPORT [2023 NO.39
Project Name: Hunan Integrated Management of Agricultural
Land Pollution Project Financed by the World
Bank
Y $ :8777-CN
Loan No.: 8777-CN
Project Entity: Hunan Provincial Agricultural Center for
Foreign Economic Cooperation
2022: 2022L 1 }I 1 B 2022 #- 12 } 31 N
Accounting period: From January 1, 2022 to December 31, 2022
Contents
..........................................................................................1
I. Auditor's Opinion......................................................................................3
II. Financial Statements and Notes to the Financial Statements................. 6
( )............................................................................ 6
i. Balance Sheet...................................................................................6
( 9............................................................................ 8
ii. Summary of Sources and Uses of Funds by Project Component.. 8
iii. Statement of Implem entation of Loan Agreem ent..................... 1
( V9) ]J Jt P fK ...................................................................... 12
iv. Special Account Statement..........................................................12
v. Notes to the Financial Statements................................................ 16
III. Audit Findings and Recommendations................................................54
一、审计师意见
审计师意见
湖南省农业对外经济合作中心：
我们审计了你单位世界银行贷款湖南省农田污染综合管理项目（以
下简称农田管理项目）2022年12月31日的资金平衡表及截至该日同期
间的项目进度表、贷款协议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18页）。
（一）项目执行单位及湖南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议执行情
况表是湖南省农业对外经济合作中心（以下简称省农经中心）的责任，
簖制专用账户报表是湖南省财政厅的责任，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议的要求编制项
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
一1-
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，公允反映了农田管理项目
2022年12月31日的财务状况及截至该日同期间的财务收支、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湖南省财政厅报送给世界银行的第HNT046至
HNT073号提款申请书及所附资料。提款申请书及所附资料均符合贷款
协议的要求，可以作为申请提款的依据。
本审计师意见之后，共同构成审计报告的还有两项内容：财务报表
及财务报表附注和审计发现的问题及建议。
中华人民共和国湖南省审计厅
2023年6月30日
地址：中国湖南省长沙市嘉雨路6号
邮政簖码：410001
电话：86一731一89976085
传真：86一731一89976015
一2一
1. Auditor's Responsibility
Auditor's Opinion
To Hunan Provincial Agricultural Center for Foreign Economic Cooperation
We have audited the special purpose Financial Statements and Notes to the
Financial Statements (from page 6 to page 18) of Hunan Integrated
Management of Agricultural Land Pollution Project (hereinafter referred to as
Agricultural Land Management Project) financed by the World Bank
submitted by your entity, 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 for the period then ended.
(1) Project Entity and Hunan 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 Hunan Provincial Agricultural Center for
Foreign Economic Cooperation (hereinafter referred to as Your entity), while
the preparation of the Special Account Statement is the responsibility of
Hunan 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, implementing and maintaining necessary internal control to
ensure that the financial statements are free from material misstatement,
whether due to fraud or error.
(11) 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.
3-
An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the financial statements. The procedures selected
depend on the auditor's judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control
relevant to the entities' preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity's internal control. An audit also includes
evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as well as
evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is appropriate and
sufficient to provide a basis for our audit opinion.
(III) Opinion
In our opinion, the financial statements identified in the first paragraph
present fairly, in all material respects, financial position of Agricultural Land
Management Project as of December 31, 2022, its financial receipts and
disbursements, the project implementation and the receipts and disbursements
of the special account for the period then ended in accordance with Chinese
accounting standards and system, and the requirements of the project loan
agreement.
(IV) Other Matter
We also examined the withdrawal application from HNTO46 to HNTO73 and
the attached documents submitted to the World Bank during the period. In
our opinion, the withdrawal application and the attached 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.
-4-
Hunan Provincial Audit Office of the People's Republic of China
June 30, 2023
Address: No. 6 Jiayu Road, Changsha City, Hunan Province, P.R. China
Postcode: 410001
Tel.: 86-731-89976085
Fax: 86-731-89976015
The English translation is for the convenience of report users; Please take the
Chinese audit report as the only official version
-5-
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iv. Special Account Stateir.ent,
SPECIAL ACCOUNT STATEMENT
* AR6-'-2022*W13I H Kzl
For the period ended December 31, 2022 Statement IV
-P W A IE '1`15 'T -/8- W t N H
Tf 0 T4'7 f''voK rp [H A A P b:ry, f `q rP ,d dA 8057914040001376
Financed by the World Bank
Bank/ Account No.: Changsha Xianfeng Branch, China Agriculture Bank
/18057914040001376
8777-CN' 9':t Ffi r
World Bank Loam'Credit No.: 8777-CN Currency: USD
A f P- iA: A n n M TA j -j
Prepared by: Hunan Provincial Finance Department
A%3 : *M-VfflCP 4k-f' *a Part A- Special Account Activity for the Period 4495 Amount
AA j -,j fteginning Balance 951,658.44
hnAdd:
M t1f TIL R T H 4 R 24,869,066.96
Total amount deposited by World Bank
f I] P k R1 OT A *,- ffl C P M 1,323.80
Total interest earned this period if deposited in Special Account
Total amount refunded to cover ineligible expenditures
;) E,Deduct:
141: A 3 f -It 11 1 wo
Total amount withdrawn 19,812,606.22
* M +1 R I f r -_ E 44 A FP j K P j ffl
Total service charges if not included in above amount withdrawn
M * it A
Ending balance 6,009,442.98
13203 : -VfflftPA-1 Part B-Special Account Reconciliation
Amount advanced by World Bank 8,000,000.00
'W,Deduct:
2,
Total amount recovered by World Bank
3,
Total advanced to Special Account accounted for as of the end of current period 8,000,000.00
4,
Ending balance of Special Account 6,009,442.98
Wn Add:
5, Q 7 * M M * H 0 iirg 4 t f R A T, 9 i KQ
Amount claimed but not yet credited as of the end of current period
F 1 -qApplication No. , *Aiuount
6, A i-t *4AM t, H JU-4fN i-'] , Ftl iVFY,
Amount withdrawn but not yet claimed as of the end of current period 1,993 953.56
7, U*YNJTW ,' (OK r:L5TH6t--+)
Cumulative service charges(if not included in itern 5. or 6.) 15.00
A ,Deduct:
8, IJPAA (V 'VMr,!KPXV)
Interest earned ( if included in Special Account) 3,411.54
9,
Total advanced to Special Account accounted for as of the end Of Current period 8,000,000.00
- 12 --
（五）财务报表附注
财务报表附注
1．报表编制范围
本报表为汇总报表，包括14个项目县（市、区）、湘西土家族苗族
自治州（以下简称湘襼州）项目办的财务报表。
2．主要会计政策
2.1项目以1月1日至12月31日作为会计年度。
2.2财务管理与会计核算：依据《国际金融组织和外国政府贷款赠
款管理办法》（2016年财政部85号令）、财政部《国际金融组织和外
国政府贷款赠款项目财务管理办法》（财国合〔2017〕28号）、财政部
《世界银行贷款项目会计核算办法》（财际字〔2000〕13号），以及本
项目的贷款协议、项目协议和有关财务管理规定执行。会计核算通过项
目管理系统（项目财务管理系统）完成。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，发生外
币业务时，采用外币分账制。
3．项目基本情况
农田管理项目区覆盖花垣县、吉首市、永顺县、保靖县、慈利县、
张家界市永定区（以下简称永定区）、安化县、宜章县、临武县、中方
县、衡南县、衡阳县、永州市冷水滩区（以下简称冷水滩区）、祁阳市
等14个县（市、区），总投资人民币7.5亿元（以下若非特别指明，金
额单位均指人民币），其中：世界银行贷款1亿美元、折合6.7亿元，
国内配套资金0.8亿元。执行期6年。本项目旨在通过开展农田重金属
污染风险等级分析评估、建立农业环境监测预警体系、改善农田基础设
施、分类指导种植业生产等项目活动，提高农民生产技能，提升农民土
壤科学管理意识，实现农田可持续安全健康生产。
3.1项目建设期限。项目自2017年12月开始实施至2023年12月竣
工结束，实施期为6年。
一13一
3.2项目建设内容。主要建设内容包括基于风险的农田管理示范、加
强农业环境监测和管理、项目能力建设、项目管理与评价等4大板块内
容。
3.3项目投资。全省总投资7.5亿元，其中：世界银行贷款1亿美元、
折合6.7亿元，占总投资的8933%；国内配套0.8亿元，占总投资的
10.67％。因项目开始执行时永兴县退出，有800万美元己于中期调整时
分配到其他项目县。中调的项目总投资为7.406亿元，其中：基于风险
的农田管理示范5.849亿元；加强农业环境监测和管理0.258亿元；能力
建设0.322亿元；项目管理和检测评价0.512亿元；其他费用（建设期利
息、先征费、扼诺费、预备费等）0.465亿元。
4．贷款执行情况
2022年共组织提款报账28次，到账世界银行贷款（含省财政周转
金账户余额）19,812,606.22粎元（按照财政部2022年12月30日决算汇
率l粎元＝6.9646元人民币，折合137,986,877.28元）。截至2022年12
月31日，累计组织全省提款报账73次，到账世界银行贷款（含省财政
周转金账户余额）76,359,594.58美元（按照财政部2022年12月30日决
算汇率l粎元＝6.9646元人民币，折合531,8 14,032.41元）。
5．配套资金落实情况
2022年共落实国内配套资金11,6 1 4,01 2.73元，其中：省级配套资金
9,246,785.13元，市州级配套资金137,175.76元，县级配套资金
2,23仪051.84元。截至2022年12月31日，累计落实国内配套资金
49,619,099.3元，其中：省级配套资金44,341,439.86元，市州级配套资
金944,554.6元，县级配套资金4,333,104.84元。
6．往来款项结算情况
报表中反映的应付款项为项目工程完成并验收合格的报账后，应该
支付给项目实施主体的世界银行贷款，因尚未报账或提款报账款项未到
位，所以全部列入该科目。预付及应收款项主要为省级配套资金下达项
一14一
目县（市、区）但未拨到项目办的资金。货币资金主要是反映项目县（市、
区）项目办收到报账资金后，尚未支付给施工单位的款项，以及配套资
金到位后未佼用的资金。
7．专用账户使用情况
本项目专用账户设在中国农业银行长沙先锋分行，账号为
18057914040001376，币种为粎元。专用账户首次存款s,000,000美元。
本期间回补24,869,066.96粎元，利息收入l,323.80美元，本期支付
19,812,606.22粎元，期末余额6,009,442.98美元。
一15一
V. Notes to the Financial Statements
Notes to the Financial Statements
1. Consolidation Scope of Financial Statements
The statement is also called the combination statement involving the financial
statements of the project office of Tujia-Miao Autonomous Prefecture of
Xiangxi (hereinafter referred to as Xiangxl Prefecture) and 14 counties (cities
and districts).
2. Principal Accounting Policies
2.1 The accounting year of the project is from January I to December 31 of
each calendar year.
2.2 Financial Management & Accounting: In conformity with the
requirements of Management Regulations of Loans and Granting of IFC and
Foreign Government (MOF Order No. 85 in 2016), Financial Management
Regulations of Projects with Loans and Granting of IFC and Foreign
Government (CGH [2017] No. 28) promulgated by the Ministry of Finance,
Regulations of Accounting Method for World Bank Loan Projects (Caiji
2000 ) No. 13) promulgated by the Ministry of Finance, Project Loan
Agreement, Project Agreement and other financial management regulations.
Accounting was completed by project management system (project financial
management system). The project adopts accruals accounting principle and
the method of debit/credit double-entry bookkeeping, RMB is used as the
recording currency of bookkeeping. When foreign currency transaction
occurs, the original-currency method is adopted.
3. Project Introduction
Agricultural Land Management Project covers 14 counties (cities, districts):
Huayuan County, Jishou City, Yongshun County, Baojing County, Cill
County, Yongding District of Zhangjiajie City (hereinafter referred to as
Yongding District), Anhua County, Yizhang County, Linwu County,
Zhongfang County, Hengnan County, Hengyang County, Lengshuitan
District of Yongzhou City (hereinafter referred to as Lengshultan District)
and Qiyang City with total investment 750 million Yuan (currency of RMB
unless otherwise specified) (World Bank' loan USD 100 million equivalent
to 670 million Yuan, counterpart funds 80 million) and 6 years
implementation duration. The project will improve tarniers' production skills,
strengthen their soils science management awareness and achieve agricultural
land safe and health production by analysis and evaluation of agricultural
-16-
land heavy metals pollution risks categorization, agricultural environmental
monitoring and warning system setup, agricultural land infrastructure
development, guiding of crops production and other project activities.
3.1 Project Duration. Dec., 2017 to Dec., 2023, 6 years implementation
3.2 Project Activities. The project has 4 components, risks-based agricultural
land management demonstration, strengthening agricultural environmental
monitoring and management, project capacity development, project
management and evaluation.
3.3. Project Investment. The provincial total investment is 750 million Yuan,
of which World Bank' loan USD 100 million equivalent to 670 million Yuan,
accounting for 89.33% of the total, counterpart funds 80 million, 10.67% of
the total. Due to the withdrawal of Yongxing County, USD 8 million
belonging to Yongxing County has been allocated to other project counties in
the middle term review, and the total investment in the middle term review is
740.6 million Yuan, of which RMB 584.9 million Yuan, for risks-based
agricultural land management demonstration, RMB 25.8 million Yuan for
strengthening agricultural environmental monitoring and management, RMB
32.2 million Yuan for project capacity development, RMB 51.2 million Yuan
for project management and evaluation, RMB 46.5 million Yuan for other
expenditures(interests in implementation duration, preparation fee and etc.).
4. World Bank Loans
In 2022, there are 28 times of withdrawal, USD 19,812,606.22 (including the
balance of working capital account in Hunan provincial Department of
Finance) had been paid by the World Bank loan (amounting to RMB
137,986,877.28 Yuan according to the final exchange of MOF on December
30, 2022, 1 USD equivalent to RMB 6.9646 Yuan). By December 31, 2022,
there are 73 times of withdrawal in total, USD 76,359,594.58 (including the
balance of working capital account in Hunan provincial Department of
Finance) had been paid by the World Bank loan (amounting to RMB
531,814,032.41 Yuan according to the final exchange of MOF on December
30, 2022, 1 USD equivalent to RMB 6.9646 Yuan).
5. Counterpart Funds
In 2022, RMB 11,614,012.73 Yuan of the domestic counterpart funds had
been put in place, of which provincial level counterpart funds RMB
9,246,785.13 Yuan, city and prefecture level RMB 137,175.76 Yuan, county
level RMB 2,230,051.84Yuan. By Dec. 31, 2022, RMB 49,619,099.3 Yuan
of the domestic counterpart funds had been put in place in total, of which
-17-
provincial level counterpart funds RMB 44,341,439.86 Yuan, city and
prefecture level RMB 944,554.6 Yuan, county level RMB 4,333,104.84
Yuan.
6. Account Receivable and Account Payable
The account payable in the statement should be used to pay the World Bank's
loans to the project implementation agencies after projects have been finished
and accepted. Because the reimbursement funds have not been paid, they are
listed in the account payable. Accounts receivable is the counterpart funds
released from the financial department to the project counties (cities,
districts), which has not yet paid to the project management offices. Currency
funds refer to loans received by project counties (cities, districts), which has
not yet been paid to the construction unit, as well as funds unused after
counterpart funds are in place.
7. Special Account
The Special Account of this project is set in Changsha Xianfeng Branch,
China agriculture Bank, with the account number of 18057914040001376,
and USD as currency Unit. The initial Deposit of the Special Account is USD
8,000,000 and the reimbursement in the period was USD 24,869,066.96. This
year the interest earned was USD 1,323.80 and the disbursement was USD
19,812,606.22. Thus, the ending balance was USD 6,009,442.98.
- 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遵守国家法规和项目贷款协议情况、内部控制和项目
管理情况、项目绩效等情况。省农经中心在项目执行过程中加强调度，督
促落实配套资金，项目取得一定进展，初步发挥了效益。但在审计过程中
我们发现存在如下问题：
（一）违反国家法规或贷款协议的问题
1．省农经中心未经集体决策和履行政府采购程序新增招标代理机构
并提高付费标准，多支付招标代理服务费70.78万元。
经竞争性磋商采购，中国机械进出口（集团）有限公司（以下简称中
机公司）中标成为省农经中心农田管理项目招标采购代理机构，并于2017
年4月28日签订合同。除此之外，2018年5月17日省农经中心未经集体
决策和采购程序，直接与中信国际招标有限公司（以下简称中信公司）签
订《采购项目委托代理协议书》，并自行制定高于原与中机公司合同约定
的收费标准。项目执行过程中，除省项目办和衡阳县项目办仍由中机公司
负责代理采购外，其余13个县（市、区）项目办代理采购业务均由中信公
司负责。截至2023年5月31日，中信公司代理采购预算高达24,020.34
万元，占农田管理项目全省已授标合同预算总额的81.33％。省农经中心向
中信公司支付招标代理服务费254.42万元，经测算，高出原与中机公司合
同约定的收费标准70.78万元。
2．省农经中心和相关县（市、区）项目办对中信公司招标代理服务监
管不力。
(1）中信公司未按规定审查投标人的资格。
中信公司代理采购簖制的招标文件均要求投标人经营状况良好，但中
信公司在投标人报名阶段并未按规定进行资格审查。抽查发现，2020年7
月至2023年5月底审计时，永定区等H个县（市、区）项目办采购便携
式X荧光重金属速测仪14台，合同金额629.37万元，中标企业大部分为
一19一
经营状况不好的亏损企业，采购后合同执行过程存在履约风险。例如，亏
损企业苏州山义环境科技有限公司中标3次、中标金额224.84万元，同时，
该公司控股人郭某姗以苏州尚谱环境科学仪器有限公司的名义中标3次、
中标金额134.67万元。此外，常州金禾新能源科技有限公司2019年亏损
46.97万元、2020年亏损1 29.89万元，但该公司2021年5月中标水定区杀
虫灯采购项目、中标金额14.67万元。
(2）中信公司代理采购的部分货物价格偏高。
抽查发现，中信公司2020至2022年代理保靖县等9个县（市、区）
项目办采购杀虫灯2306盏，采购合同金额763.9万元，采购平均单价达
3,3 12.66元。经查询比对，本项目采购的杀虫灯价格普遍高于其他单位采
购的同品牌同型号产品，以查询比对的价格计算（未考虑不同时间价格波
动因素），多支付采购费用206.38万元。如：保靖县项目办2021年9月
采购255盏品牌为金禾、型号为35一SPx一JH一ZQ01的杀虫灯、单价3400元，
单价高出成都市新津区农业农村局2022年H月采购的同品牌同型号杀虫
灯1 525元。
以上第1、2项行为违反了财政部《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）“附
件2：二、选聘组织（一）项目实施单位应当根据贷款赠款项目的特点和
需求，本着公开公正、竞争择优的原则，依法依规选聘采购代理机构……
三、选聘方式及程序（一）项目实施单位使用财政性资金支付采购代理费
用的，应当按照政府采购法律制度规定选聘采购代理机构。项目实施单位
佼用非财政性资金支付采购代理费用的，可参照政府采购法律制度规定选
聘采购代理机构……四、合同执行及管理……（三）采购代理机构与项目
实施单位应当遵循诚实守信、平等互惠的原则认真履行《委托代理合同》。
《委托代理合同》签订后，除合同约定的有关情形外，不得更换采购代理
机构”、《中华人民共和国招标投标法》第二十六条“投标人应当具备承
担招标项目的能力；国家有关规定对投标人资格条件或者招标文件对投标
人资格条件有规定的，投标人应当具备规定的资格条件”，《政府采购非
招标采购方式管理办法》（2013年财政部第74号令）第八条“竞争性谈判
小组或者询价小组在采购活动过程中应当履行下列职责：（一）确认或者
制定谈判文件、询价通知书；（二）从符合相应资格条件的供应商名单中
-20一
确定不少于3家的供应商参加谈判或者询价，,，《国际金融组织和外国政府
贷款赠款管理办法》（2016年财政部第85号令）第五十六条“项目实施单
位、项目协调机构及财政部门和个人存在以虚报、冒领等手段骗取贷款赠
款资金，或者滞留、截留、挪用等违反规定使用贷款赠款资金，或者从中
非法获益等行为的，依照相关法律法规的规定处理，，的规定。审计指出问题
后，省农经中心拟定3项整改措施：暂停中信公司代理本项目的代理招标
采购业务；责成中信公司将多收的招标代理服务费70.78万元退还至湖南
省财政厅指定账户；组成整改自查小组，全面自查与中信公司等招标代理
机构的代理协议。关于多支付的招标代理服务费70.78万元的事项，省农
经中心已按要求调整相关会计科目及财务报表。
根据《财政违法行为处籚处分条例》第十四条“企业和个人有下列行
为之一的，责令改正，调整有关会计账目，追回违反规定使用、骗取的有
关资金，给予警告，没收违法所得，并处被骗取有关资金10％以上50％以
下的籚款或者被违规佼用有关资金10％以上30％以下的罚款；对直接负责
的主管人员和其他直接责任人员处3000元以上5万元以下的罚款：,.．…
（四）其他违反规定佼用、骗取财政资金以及政府承贷或者担保的外国政
府贷款、国际金融组织贷款的行为”的规定，责令省农经中心进一步核查，
依法依规处籮中信公司采购项目委托代理协议，采取措施挽回损失，依法
依规对相关责任人员作出严肃处理。
3．部分县（区）项目办违规采购农艺措施投入品。
(l）违规向农艺措施投入品短名单以外的企业采购石灰质复合材料
103.92万元。
湘襼华旭农业有限责任公司（以下简称华旭公司）不在2021年省农业
农村厅下发的保靖县和永顺县农艺措施投入品短名单范围内，按规定，保
靖县、永顺县项目办不能从该公司采购石灰质复合材料。但经湘西刃｛外资
外援办负责采购的工作人员张某波授意，保靖县、永顺县项目办从该公司
采购石灰质复合材料103.92万元，其中：保靖县项目办2021年4月10日
与华旭公司签订石灰质复合材料采购合同，采购量422吨，单价1190元／
吨，采购金额5022万元；永顺县项目办2021年4月15日与华旭公司签
订石灰质复合材料采购合同，采购量436.62吨，单价1230元／吨，采购金
额53.7万元。
一21一
(2）审核把关不严，向受行政处籚企业采购农艺措施投入品87.47万
兀。
水定区项目办审核把关不严，2021、2022年将被永定区农业农村局
2020年12月以经营劣质农药违法行为处以2万元罚款的永定区逸农农资
经营部纳入农田管理项目农艺措施投入品短名单，并向该经营部采购水稻
低镐低砷品种产品87.47万元，其中2021年63.59万元、2022年23.88万
元。
以上行为违反了湖南省农业农村厅《关于确认世行贷款湖南省农田污
染综合管理项目农业投入品短名单的通知》（湘农办函〔2021〕54号）“各
项目县（市区）抓紧按照世行社区参与采购方式从确认的产品短名单中组
织采购和施用”，湖南省人民政府办公厅《关于加强个人诚信体系建设的实
施意见》（湘政办发〔2018〕24号）第二章第五条第二点“对重点领域严
重失信个人实施联合惩戒……依法依规采取行政性约束和惩戒措施”的规
定。审计指出问题后，湘襼州农业农村局分管局领导和局机关纪委书记于
6月12日对张某波进行了谈话，6月25日成立了专项调查组，已着手开展
调查取证。
根据《财政违法行为处籚处分条例》第十二条的规定，责令省农经中
心会同相关部门进一步核查，督促湘西州、保靖县、永顺县、永定区项目
办依法依规处理，今后加强对农艺措施投入品短名单的监管，杜绝类似问
题再次发生。
4．慈利县农业农村局未履行政府采购程序，将农民培训交由不具备资
质的个人或第三方机构实施，涉及培训服务费222.85万元。
(l）慈利县农业农村局在未经政府采购程序的情况下，2019年、2020
年将农民培训直接交由卓某庞个人实施，分别支付培训费60.n万元、
113.17万元，合计173.28万元。
(2）慈利县农业农村局2021年委托其下属事业单位县农科教中心组
织实施农民培训，该中心在未经政府采购程序的情况下，直接将农民培训
工作交由无相关培训资质的湖南悟城商务有限公司实施，2021年向该公司
支付培训费49.57万元。
以上行为违反了《政府购买服务管理办法》（2020年财政部第102号
令）第十七条“购买主体应该根据购买内容及市场状况、相关供应商服务能
一22一
力和信用状况等因素，通过公平竞争择优确定承接主体，,，《中华人民共和
国政府采购法》第三条“政府采购应当遵循公开透明原则、公平竞争原则、
公正原则和诚实信用原则”、第二十六条“政府采购采用以下方式：（一）
公开招标；（二）邀请招标；（三）竞争性谈判；（四）单一来源采购；
（五）询价；（六）国务院政府采购监督管理部门认定的其他采购方式”
的规定。
根据《财政违法行为处籚处分条例》第十二条的规定，责令省农经中
心会同相关部门进一步核查，督促慈利县项目办严格按照规定履行政府采
购程序，依法依规对相关责任人员作出严肃处理。省农经中心已接受审计
建议。
5．部分政府采购项目程序不合规，影响公平竞争．
(1）非咨询服务项目以邀请询价采购的名义规避公平竞争。
2020年1月、6月，吉首市农业农村局先后将第三方培训机构培训服
务、采样和检测服务等2个非咨询服务项目以邀请询价的方式进行采购，
参与询价的供应商均由吉首市农业农村局推荐，并由招标代理机构向采购
人推荐的供应商发出询价邀请函。上述2个项目最终分别由湘西州农业科
学研究院、核工业二三O研究所以最低价中标并分别签订单价合同，以完
成的培训人数和采样、监测工作量进行结算。截至2023年5月25日，已
支付培训服务费93.48万元、采样和检测服务费67.94万元。
(2）以履约能力不相关的理由作为评标的否决条件，影响公平竞争。
2019年4月，衡南县项目办通过招标代理机构采购农艺措施实施的第
三方监督咨询服务，衡阳市水利水电工程建设监理服务有限公司、水州市
水利水电工程建设监理咨询有限公司、邵阳市开拓水利水电工程建设监理
有限公司等3家公司报名。经评审，衡阳市水利水电工程建设监理有限公
司中标，中标金额巧0.6万元，后签订补充合同、合同金额1893万元。上
述3家公司提供的已扼担项目均为工程施工监理，并未提供农艺措施监督
经验相关证明。但评标报告显示，2家未中标单位欠缺方面均为“离项目地
点远”，否决理由与履行合同的能力不相关。
以上行为与《政府采购非招标采购方式管理办法》（2013年财政部第
74号令）第十二条“采购人、采购代理机构应当通过发布公告、从省级以
上财政部门建立的供应商库中随机抽取或者采购人和评审专家分别书面推
一23一
荐的方式邀请不少于3家符合相应资格条件的供应商参与竞争性谈判或者
询价采购活动。采取采购人和评审专家书面推荐方式选择供应商的，采购
人和评审专家应当各自出具书面推荐意见。采购人推荐供应商的比例不得
高于推荐供应商总数的50%,,，《世界银行贷款湖南省农田污染综合管理项
目采购管理手册》第三章第一条第一款第五项‘。世行不允许项目实施单位以
任何与成功履行合同的能力和资源无关的理由拒绝任何公司参与投标或授
予合同”的规定不符。
建议省农经中心督促吉首市、衡南县项目办严格按照规定履行政府采
购程序，并举一反三全面排查问题，今后杜绝类似问题再次发生。省农经
中心已接受审计建议。
6．部分县（市、区）项目办监管不力，相关人员未正确履行职责，导
致培训机构通过虚报培训场次和人次等手段骗取培训费13937万元。
(l)l哈武县项目办2020至2022年委托湖南广阔天地科技有限公司（以
下简称幼阔天地公司）举办农民培训，该公司多报培训2650人次，骗取培
训费27.83万元。
(2）冷水滩区项目办2021至2022年委托广阔天地公司举办农民培训，
该公司多报培训2051人次，骗取培训费用23.8万元。
(3）宜章县项目办2020至2021年委托湖南大有作为农业技术咨询服
务有限公司（以下简称大有作为公司）举办农民培训，该公司多报14天
培训时间，骗取培训费13.04万元。
(4）衡南县项目办2020至2022年委托衡南县楚悦职业技能培训有限
公司举办农民培训，该公司多报培训746人次，骗取培训费用8.8万元。
(5）衡阳县项目办2020至2022年委托湖南五彩农业科技发展有限公
司举办农民培训，该公司多报培训785人次，骗取培训费用9.1万元。
(6）吉首市项目办2020至2022年委托湘西州农业科学院举办农民培
训，该院多报农民培训1563人次，骗取培训费用17.51万元。其中：2020
年多报培训244人次、骗取培训费用2.73万元，2021年多报培训899人次、
骗取培训费用10.07万元，2022年多报培训420人次、骗取培训费用4.7
万元。如，2022年6月8日在龙舞村、阳孟村举办的农民培训，报账资料
显示培训335人次，实际培训210人次，导致多报培训125人次、骗取培
训费用1.4万元。
一24一
(7）花垣县项目办2020至2022年委托湘西少｝｝农业科学院举办农民培
训，该院多报培训1186人次，骗取培训费用13.76万元。其中：2020年多
报培训404人次、骗取培训费用4.69万元，2021年多报培训362人次、骗
取培训费用4.2万元，2022年多报培训420人次、骗取培训费用4,87万元。
如，2022年6月15日至17日在朱朝村、杠杠村、金溶村、搞河村举办的
农民培训，报账资料显示培训745人次，实际培训325人次，导致多报培
训420人次、骗取培训费用4.87万元。
〔8）永顺县项目办2021年委托湘西州农业科学院举办农民培训，该
院多报培训182人次，骗取培训费用2.07万元。如，2021年10月26日上
午在碑立坪村举办的农民培训，报账资料显示培训243人次，实际培训140
人次，导致多报培训103人次、骗取培训费用1,17万元。
(9）慈利县项目办2019至2022年委托个人和县农科教中心举办的农
民培训多报农民培训2092人次，骗取培训费用23.46万元。其中：2019
年多报培训342人次、骗取培训费用3.42万元，2020年多报培训566人次、
骗取培训费用6.71万元，2021年多报培训826人次、骗取培训费用9.23
万元，2022年多报培习l]358人次、骗取培习l…费用4.11万元。如，2022年
10月24日、10月25日、10月31日在砂厂村、干洞河村、大浒村举办的
农民培训，报账资料显示培训269人次，实际培训170人次，导致多报培
训人次99人次、骗取培训费用1.19万元。
7．培训机构压簩培训时间、以不符合培训条件的人员充抵培训人数，
影响培训效果。
(1）临武县项目办2020至2022年委托广阔天地公司举办6次农民培
训，报账资料显示培训5446人次，招投标文件、合同约定、培训方案要求
每场培训班的培训时间均为一天，支付培训费按每场培训班一天时间计算，
但实际每个培训班的培训时间均为半天；2021年参加培训的人员中有145
人不符合年龄在16岁一75岁的要求，占培训总数的8.13%，其中95人超过
80岁、3人小于16周岁，年龄最大93岁。2022年开展农民培训时，该公
司将87名实际年龄超过75周岁的人员在签到表上篡改为75周岁以下。
(2）冷水滩区项目办委托幼阔天地公司2020年5月至2022年4月举
办24次农民培训，报账资料显示培训14,124人次，招投标文件、合同约
定、培训方案要求每场培训班的培训时间均为一天，支付培训费按每场培
-25一
训班一天时间计算，但实际每个培训班的培训时间均为半天；参加培训人
员中，70周岁以上或18周岁以下人员2130名，占培训总人数的巧％。
(3）祁阳市项目办委托大有作为公司2020年5月至2022年12月举
办n次农民培训，报账资料显示培训10,774人次，招投标文件、合同约
定、培训方案要求每场培训班的培训时间均为一天，支付培训费按每场培
训班一天时间计算，但实际每个培训班的培训时间均为半天。
(4）保靖县项目办2020至2022年自行组织的农民培训，抽查发现多
报培训5肠人次，其中2020年多报培训36人次、2021年多报培训371人
次、2022年多报培训98人次。
以上行为违反了《中华人民共和国会计法》第九条“各单位必须根据
实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计账簿，
簖制财务会计报告。任何单位不得以虚假的经济业务事项或者资料进行会
计核算”，《中华人民共和国预算法》第五十七条“各级政府财政部门必
须依照法律、行政法规和国务院财政部门的规定，及时、足额地拨付预算
支出资金，加强对预算支出的管理和监督。各级政府、各部门、各单位的
支出必须按照预算执行，不得虚假列支”，《国际金融组织和外国政府贷
款赠款管理办法》（2016年财政部第85号令）第五十六条“项目实施单位、
项目协调机构及财政部门和个人存在以虚报、冒领等手段骗取贷款赠款资
金，或者滞留、截留、挪用等违反规定使用贷款赠款资金，或者从中非法
获益等行为的，依照相关法律法规的规定处理”的规定。审计指出问题后，
衡南县楚悦职业技能培训有限公司将骗取的培训费用8,8万元退回衡南县
财政局，湖南五彩农业科技发展有限公司将骗取的培训费用9.1万元退回
衡阳县财政局，幼阔天地公司将骗取的培训费用9.98万元、4.74万元分别
退回至冷水滩区财政局和临武县财政局，大有作为公司将骗取的培训费用
13.04万元退回至宜章县财政局，以上共计退回 45.66万元至相关项目办所
在地的财政局。2023年5月19日，衡阳县农业农村局党组对项目办工作
人员刘某星作出了“诫勉谈话’，处理。2023年6月24日，临武县农业农村
局党组对项目办工作人员陈某武作出了“诫勉谈话”处理。上述涉及被骗取
的培训费139.37万元，省农经中心已按要求调整相关会计科目及财务报表。
根据《财政违法行为处籚处分条例》第十二条、第十四条的规定，责
令省农经中心会同相关部门进一步核查，督促相关县（市、区）项目办追
回被骗取的资金，依法依规对相关责任人员作出严肃处理，并举一反三排
一26一
查问题，加强对培训活动的监管，今后杜绝此类问题再次发生。
8．慈利县项目办对于杀虫灯采购的验收把关不严。
2022年10月，经询价采购，慈利县项目办采购太阳能风吸式杀虫灯
114盏，单价3667元／盏，合同金额418,038元，供货商为湖南腾月照明工
程有限公司。供货商投标时提供的型号为扬州市宝迪照明科技有限公司生
产的宝迪牌型号BD一SC06一01、具有自动倒虫功能的杀虫灯，经现场核验发
现，慈利县项目办验收把关不严，实际安装的杀虫灯为不具备自动倒虫功
能的相同品牌基础型号BD一SC06。比对价格发现，永定区农业农村局2023
年4月采购同品牌同型号杀虫灯单价仅为2,03 1 .82元／盏，而慈利县项目办
采购单价高出1,635.18元／盏。慈利县项目办与永定区农业农村局采购的杀
虫灯虽在材质、工艺、外观、采购时间等方面存在差异，但价格明显偏高。
以上行为与财政部《国际金融组织和外国政府贷款赠款项目财务管理
办法》（财国合〔2017〕28号）第二十一条“项目实施单位应当按照贷款
赠款法律文件和国内相关规定，加强项目准备及实施各环节的成本费用管
理，做好项目成本费用的概算、确认、支付、控制及核算等财务工作”，《国
际金融组织和外国政府贷款赠款管理办法》（2016年财政部第85号令）
第十二条“项目实施单位履行下列职责：……（三）制定并落实贷款、赠款
项目的各项管理规定，安全、规范、有效地使用资金”的规定不符。
建议省农经中心进一步核查，督促慈利县项目办加强采购活动的验收
把关。
9．个别项目县配套资金未到位。
永顺县2022年度县级配套资金计划23 .25万元，截至2023年5月10
日审计时，上述配套资金未到位。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
财政部第85号令）第十二条第二款“按照贷款、赠款法律文件和国内相
关规定，落实项目配套资金，组织项目采购，开展项目活动，推进项目进
度，监测项目绩效等”的规定不符。
建议省农经中心加强与财政部门的沟通衔接，督促县级配套资金及时
足额落实到位。省农经中心已接受审计建议。
一27一
10．部分项目县滞留世界银行回补资金。
(l）中方县财政局滞留世界银行回补资金578.89万元。
2021年6月23日，中方县财政局收到第4号提款申请回补资金508.39
万元，截至2023年4月巧日未支付1 .01万元。2023年1月18日，中方
县财政局收到第8号提款申请回补资金634.34万元，截至2023年4月巧
日未支付577.88万元。
(2）花垣县财政局滞留世界银行回补资金227.88万元。
2022年5月5日，花垣县财政局收到2022年提款报账回款227.88万
元，2022年6月27日才将该笔资金支付给花垣县项目办，滞留53天。
(3）永顺县财政局滞留世界银行回补资金27万元。
2022年5月5日，永顺县财政局收到2022年提款报账回款27万元，
2022年6月17日才将回款支付给永顺县项目办，滞留43天。
以上行为与《世界银行贷款湖南省农田污染综合管理项目财务管理手
册》第三十九条“世界银行贷（赠）款资金按照转贷协议确定的债务人关系
逐级下拨，市州、省直管县（市）财政部门收到提款报账资金后，原则上
在十个有效工作日内必须下拨给债务人或项目实施单位，严禁滞留挪用”
的规定不符。
建议省农经中心督促相关项目县财政部门及时将项目资金拨付给相关
项目单位，今后杜绝类似问题再次发生。省农经中心已接受审计建议。
n．部分项目县（市）滞留省级配套资金。
(l）中方县财政局滞留省级配套资金43.51万元。
2020年12月1日，湖南省财政厅下达中方县省级配套资金60万元。
截至2023年4月14日，滞留在中方县财政局43.51万元。
(2）花垣县财政局滞留省级配套资金45万元。
2022年8月4日，湖南省财政厅下达花垣县当年省级配套资金45万
元，花垣县财政局2022年11月18日才拨至花垣县项目办，滞留106天。
(3）祁阳市农业农村局滞留省级配套资金70万元。
2022年10月，祁阳市农业农村局收到省级配套资金70万元，截至2023
年3月24日仍未将省级配套资金70万元拨付到专户。
以上行为与《中华人民共和国预算法》第五十七条“各级政府财政部门
必须依照法律、行政法规和国务院财政部门的规定，及时、足额地拨付预
一28一
算支出资金，加强对预算支出的管理和监督”，《世界银行贷款湖南省农田
污染综合管理项目财务管理手册》第二章第十一条“各级政府行业部门的各
项配套资金的管理……各相关部门应及时足额下达配套资金并将文件抄送
同级财政部门和项目办，各级项目办要协调落实配套资金，并将各项资金
的下达、佼用情况登记在册，’的规定不符。
建议省农经中心督促中方县财政局、祁阳市农业农村局及时将项目配
套资金拨付给相关项目单位或专户，今后杜绝类似问题再次发生。省农经
中心已接受审计建议。
12．部分项目县（区）项目办超范围使用配套资金、项目管理费。
(l）中方县农业农村局超范围列支下乡补助10.79万元。
中方县农业农村局2021至2022年从省级配套资金中超范围列支中方
县项目办以外工作人员下乡补助10.79万元，其中2021年8.03万元、2022
年2.76万元。支付凭证仅附有下乡审批单，缺少参加农田管理项目的证明
性资料。
(2）中方县农业农村局超范围列支入户调查款29万元。
中方县农业农村局2022年7月从省级配套资金支付湖南奥格泥农业科
技开发有限公司怀化分公司受污染耕地安全利用入户调查项目款29万元。
经调查核实，该项目不属于农田管理项目实施的内容。
(3）宜章县项目办超范围列支项目外费用12.73万元。
宜章县项目办2022年从县级配套资金列支项目外费用12.73万元，如：
6月列支宜章县农业农村局机关公务车油卡充值1万元、公务车维修及保
养服务费2.92万元，9月份列支宜章县农业农村局检测站、乡村振兴办公
室人员下乡补助3.H万元。
(4）冷水滩区项目办超范围佼用项目管理费50.92万元。
冷水滩区项目办2022年在农田管理项目管理费中列支冷水滩区农业
农村局15名聘用人员2021、2022年度工资50.92万元，其中2021年度22.83
万元、2022年度28.09万元。
以上行为与《中华人民共和国预算法》第六十三条“各部门、各单位应
当加强对预算收入和支出的管理，不得截留或者动用应当上缴的预算收入，
不得擅自改变预算支出的用途”，《中华人民共和国预算法实施条例》第三
十八条“各级政府、各部门、各单位应当加强对预算支出的管理，严格执行
一29一
预算和财政制度，不得擅自扩大支出范围、提高开支标准；严格按照预算
规定的支出用途佼用资金”，财政部《国际金融组织和外国政府贷款赠款项
目财务管理办法》（财国合〔2017〕28号）第二十二条“财政部门和项目
实施单位应当严格按照贷款赠款法律文件所规定的范围、标准、条件、类
别及国内相关规定的要求，支付、归集各类费用支出”的规定不符。
建议省农经中心督促相关项目办严格按照规定使用配套资金、项目管
理费，及时将超范围支出归还原资金渠道，今后杜绝此类问题再次发生。
省农经中心已接受审计建议。
13．慈利县项目办违规在培训经费列支工作餐费117,480元。
慈利县项目办工作人员领取的下乡补贴中已包括工作餐费，但慈利县
项目办2022年5月9日在培训费中列支本项目办工作人员餐费117,480元，
其中慈利县云朝山庄餐费18,430元、湖南长峪铺农业科技发展有限公司餐
费22,080元、慈利县香满楼餐费47,320元、慈利县幕圆香生态农业开发有
限公司餐费29,740元。抽查在慈利县通津铺、东岳观北平、杨柳铺等村部
培训的就餐情况，培训授课老师实际未就餐。
以上行为与财政部《国际金融组织和外国政府贷款赠款项目财务管理
办法》（财国合〔2017〕28号）第二十二条“财政部门和项目实施单位应
当严格按照贷款赠款法律文件所规定的范围、标准、条件、类别及国内相
关规定的要求，支付、归集各类费用支出”的规定不符。
建议省农经中心督促慈利县项目办严格按照规定使用贷款资金，按实
际经济业务事项进行会计核算，及时将超范围支出归还原资金渠道，今后
杜绝此类问题再次发生。省农经中心已接受审计建议。
14．永定区项目办超范围列支公务接待费12,464元。
2021至2022年，永定区项目办违规列支湖南省农业环境生态研究所
（以下简称省农环所）、核工业二三。研究所工作人员接待餐费12,464元。
根据双方咨询服务合同约定，上述接待费不属于永定区项目办承担的费用。
以上行为违反了中共中央办公厅、国务院办公厅《党政机关国内公务
接待管理规定》（中办发〔2013〕22号）第六条“接待单位应当严格控制
国内公务接待范围，不得用公款报销或者支付应由个人负担的费用’,，第七
条“接待单位应当根据规定的接待范围，严格接待审批控制”的规定。审计
一30一
指出问题后，省农环所、核工业二三。研究所相关人员将接待餐费12,464
元退还给永定区项目办。2023年4月20日，永定区农业农村局党组对项
目办工作人员胡某玲作出了通报批评处分决定。
建议省农经中心督促永定区项目办严格控制国内公务接待范围，今后
杜绝此类问题再次发生。省农经中心已接受审计建议。
15．中方县项目办超范围发放稻田改制补贴33万元。
2020年4月，中方县项目办分别与湖南吉果果农业科技有限公司、怀
化市金土地农林开发公司签订项目实施区《稻田改制协议书》，改制面积
分别为180亩、150亩，改制开始时间2020年，改制作物为水果和中药材，
按每年每亩500元的标准连续辛l、贴3年。经核实，在项目启动前，上述2
家公司分别于20巧年8月、2017年4月完成了种植结构调整。2022年8
月，中方县项目办分别支付上述2家公司2020至2021年稻田改制补贴18
万元、15万元，合计33万元。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
财政部第85号令）第五十六条“项目实施单位、项目协调机构及财政部门
和个人存在以虚报、冒领等手段骗取贷款赠款资金，或者滞留、截留、挪
用等违反规定佼用贷款赠款资金，或者从中非法获益等行为的，依照相关
法律法规的规定处理，，的规定不符。
建议省农经中心督促中方县项目办进一步核实，按相关规定和实际情
况进行处理。省农经中心已接受审计建议。
16．衡阳县世界银行贷款未完整纳入政府性债务管理系统。
衡阳县债务系统少计23,483,004.78元。截至2023年5月7日审计时，
衡阳县政府性债务管理系统反映农田管理项目债务余额（原币）
4,818,730.56粎元，折合32,833,445.05元，衡阳县项目债务分割单债务原
币为8,086,099.68粎元，贷款协定执行情况表反映实际累计提款
8,086,099.68粎元，债务系统少计3,267,369.12美元，折合23,483,004.78元，
实际为2021年度的债务未完整反映。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
财政部第85号令）第十一条“地方财政部门履行下列职责：……（七）将
一31一
本地区政府负有偼还责任贷款纳入本级预算管理和债务限额管理，加强对
本地区政府负有担保责任贷款的监控，建立风险应急处置机制和防控措施，
防范和化解债务风险，’的规定不符。
建议省农经中心督促衡阳县项目办严格按照规定进行债务管理，确保
债务核算真实、完整。省农经中心已接受审计建议。
（二）内部控制方面存在的问题
1．部分县（市）项目办农艺措施实施不力，监管不到位．
(l）中方县项目办2022年未按照监管协议书的要求督促各村（社区）
及时提交符合要求的视频、照片等监管证据资料，未对验收资料严格审核
把关，未根据农艺措施监管协议给参与监管的相关人员购买意外伤险。农
业专业合作社参与采购的内容、实施农艺措施图片、验收资料、付款申请、
付款凭证的纸制资料，未按规定分卷保管（即一份合同立一个卷）。
(2）吉首市项目办对农艺措施村民监督小组的监管不到位，米对验收
资料认真审核把关。抽查吉首市项目办与龙舞村、金叶村村民监督小组签
订的2021年和2022年农艺措施监管协议书，该办未能提供龙舞村合作社
2021年撒施有机肥、土壤钝化剂、水分管理、叶面阻隔剂的照片证据，以
及金叶家庭农场2021年和2022年撒施有机肥、土壤钝化剂、水分管理、
叶面阻隔剂的照片证据。
(3）保靖县项目办对农艺措施村民监督小组的监管不到位，未对验收
资料严格审核把关。抽查保靖县项目办与村民监督小组签订的2022年农艺
措施监管协议书，该办未能提供各村民监督小组撒施有机肥、土壤钝化剂、
水分管理、叶面阻隔剂的完整照片和视频。
(4）衡南县项目办实施农艺措施第三方监督机构履职不到位。审计抽
查衡南县2021、2022年农艺措施监管资料发现，实施农艺措施第三方监督
的衡阳市水利水电工程建设监理有限公司未按《世行贷款湖南省农田污染
综合管理项目农艺措施实施过程监管方案》要求实施。监管表格未由农田
经营主体认可签字，项目点的农艺措施用工情况表未由实际做工人员签字，
农艺措施实施过程中的事实证据簺失或不合格。全部项目区共提供2021
年度的29个短视频，均为无效视频，无日期、时刻、地点位置、任务内容
等信息。全部项目区共提供2022年度的36个短视频，其中29个为无效视
频，其中的日期、时刻、地点位籮、任务内容等信息全部或部分缺失。
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以上行为与湖南省农业农村厅、湖南省财政厅《关于印发世界银行贷
款湖南省农田污染综合管理项目相关补充规定的通知》（湘农联〔2020〕2
号）附件1第一条“农艺措施验收程序：县项目办在收到申请一周内，组织
由县财政局、第三方监督机构、相关农业专家组成的组进行验收，并填写
验收单，,，《世界银行贷款湖南省农田污染综合管理项目实施管理手册》第
六章“四、项目实施与监督…，二2、监督安排项目实施需进行全程监督，监
督分两个方面的内容：工程措施实施监督和农艺措施实施监督……农艺措
施监督详见附件7《农艺措施实施过程监管方案》”，《世界银行贷款湖南
省农田污染综合管理项目采购管理手册》第八章“档案管理世行要求项目
实施单位保留采购过程中每一阶段的记录，采购方须保留一套完整的全过
程文件，采购文件需分卷保管（即一份合同立一个卷）。社区参与文件副
本应报送县项目办备案。一、需要保管的文件．．…，（二）对于货物、工程
和非咨询服务的询价采购：询价书、报价书、报价评审报告、合同及对合
同的修改、完工或交货证明、验收证明、支付凭证等。……（四）对于社
区参与：农艺措施实施有关凭证，包括社区参与内容明细表、实施协议、
项目活动清单、落实农艺措施关联农户认可签证表、农艺措施实施验收单、
付款申请、付款凭证等由县项目办专人保管’，的规定不符。
建议省农经中心督促相关项目办加强对农艺措施村民监督小组、第三
方监督机构的监管，并举一反三全面排查问题，提高农艺措施实施的精准
度。省农经中心已接受审计建议。
2．保靖县项目办未按照技术规范采购施用石灰、土壤钝化剂。
2022年，保靖县项目办未按照农田管理项目石灰、土壤钝化剂施用技
术规范采购石灰和土壤钝化剂28.47万元，其中：多采购石灰141.78吨、
采购金额17.16万元，多采购土壤钝化剂168.4吨、采购金额n.31万元。
多采购的石灰和土壤钝化剂全部被施撒到项目区农田。
以上行为与《世界银行贷款湖南省农田污染综合管理项目实施管理手
册》附件9：农用石灰质复合材料质量要求及施用技术规程“砂土三5.5，第
一年、第二年、第三年的施用农用石灰量标准分别为330、165、165千克／
亩；砂土5.6一6.5，第一年、第二年、第三年的施用农用石灰量标准分别为
220、1 10、110千克／亩”和附件10：钝化剂质量要求及施用技术规程‘,0.2三
稻米镐三0.3且土壤锅‘0.6，第一年、第二年、第三年的施用钝化剂标准分
一33一
别为220、1 20、1 20千克／百；0.3三稻米偏三0.4且0.6三土壤锅且．0，第一年、
第二年、第三年的施用钝化剂标准分别为320、170、170千克／亩”的规定
不符。
建议省农经中心督促保靖县项目办依照技术规范实施采购，按规定施
用石灰和土壤钝化剂，并举一反三全面排查问题，提高农艺措施实施的精
准度。省农经中心已接受审计建议。
3．花垣县项目办未按世界银行技术规程施用钝化剂。
世界银行技术规程要求钝化剂的施用一般与翻耕同时进行，但是花垣
县金溶村、龙门村2022年在土地荒草杂生、未达到施用条件的情况下施用
钝化剂。
以上行为与《世行贷款湖南省农田污染综合管理项目土壤重金属饨化
剂质量要求及应用规程》“7．施用方法……（l）一般与翻耕同时进行。（2)
可采用人工或机械撒施，与耕层土壤混合均匀”的规定不符。
建议省农经中心督促花垣县项目办严格按照技术规程实施农艺措施，
并举一反三全面排查问题，提高农艺措施实施的精准度。省农经中心已接
受审计建议。
4．部分县项目办固定资产管理不善。
(l）衡南县项目办2020至2021年购置的笔记本电脑、复印机等固定
资产被衡南县财政局及其工作人员占用、涉及资产原始价值49,342元，遗
失原始价值3400元的GPS定位仪1台。
(2）宜章县项目办2021年n月8日购买3台便携式X荧光重金属
速测仪、合同总价款134.88万元，2022年4月购买182盏太阳能杀虫灯、
合同总价款59.66万元，未按规定进行固定资产登记。
以上行为与财政部《国际金融组织和外国政府贷款赠款项目财务管理
办法》（财国合〔2017〕28号）第二十八条“项目实施单位应当按照国内
相关规定，对项目流动资产、固定资产、无形资产的形成、确认、计价、
损益和移交等进行严格管理，防止资产流失”的规定不符。
建议省农经中心督促衡南县、宜章县项目办加强固定资产管理，追回
被外单位占用的资产，确保国有资产安全、完整。省农经中心已接受审计
建议。
一34一
5．衡南县项目办财务报账原始资料不规范、不完备。
衡南县项目办2022年支付本项目办以外工作人员下乡差旅费41,720
元，簺少人员抽调请示报告或者会议记录。2022年1月支付租车费巧，100
元，开票人与收款人不一致。
以上行为与《世界银行贷款湖南省农田污染综合管理项目财务管理手
册》第二十三条“本项目所有费用开支都必须有合法的原始单据，如实地记
载和反映财务情况，不得弄虚作假。各地必须使用本项目统一的会计核算
办法，切实做好记账、算账、报账工作”的规定不符。
建议省农经中心督促衡南县项目办规范财务管理，加强会计基础工作，
严格执行财务管理制度。省农经中心已接受审计建议。
（三）项目管理方面存在的问题
1．项目监管单位和相关人员未正确履职，导致贷款资金被骗取63.59
万元。
(l）虚构项目资料骗取工程款4623万元。
据冷水滩区项目办2022年10月27日的验收资料显示，冷水滩区岚角
山街道、普利桥镇、黄阳司镇田间工程项目已完成工程投资额333.87万元。
冷水滩区项目办以此作为计算工程款的依据，2023年2月16日支付施工
单位湖南亿鑫建设工程有限公司（以下简称亿鑫公司）进度款260万元。
审计发现，其中鸟塘、大沙塘、幼木塘、双坝塘、泽子塘排水沟等5个子
项目并未实施，涉及合同造价4623万元，但是冷水滩区项目办与亿鑫公
司以上述5个未实施的项目簖制虚假的工程计量报验单、工程验收单和工
程进度结算单，冷水滩区项目办 2023年2月将虚构项目的工程款4623万
元支付给亿鑫公司。
(2）以其他单位完工项目骗取工程款8.44万元。
据冷水滩区项目办2022年10月27日工程计量报验单、工程验收单和
工程进度结算单显示，2022年实施的田间工程新开塘子项目由亿鑫公司承
建并已完工，申请结算的造价为8.44万元。冷水滩区项目办2023年2月
支付亿鑫公司工程款8.44万元。经核实，该项目实际由冷水滩区岚角山街
道出资实施，已于2022年12月26日竣工验收。
(3）虚报工程量骗取工程款61,697.3元。
一35一
保靖县项目办向田间工程施工单位保靖县第二建筑工程公司、祁阳县
华洋水利水电建设工程有限公司多付工程款61,697,3元，其中：2019年度
田间工程机耕道多计镼度211米、多计工程价款30,159.07元，多计挡土墙
浆砌石工程量27.29立方米、多计工程价款10,197.78元；2020年度田间工
程甘溪村新修渠道多计镼度81米、多计工程价款21,340.45元。以上2个
田间工程未经财政结算评审，直接以合同价支付工程款。
(4）以完工项目骗取工程款16,549.7元。
据中方县项目办结算资料显示，2019年田间工程项目竹园头村新修机
耕道116米、结算金额24,445.82元。经核实，该机耕道于2018年4月以
前完工，在本次施工中仅施撒了碎石。扣除表层碎石费用7,8%.12元后，
中方县项目办实际向施工单位怀化品格建筑工程有限公司多支付工程款
16,549.7元。
(5）高估冒算，骗取工程款10,975.4元。
中方县2021年田间工程项目新建镇新建村白连头机耕道结算报账的
镼度为283米，现场测量实际镼度只有263米，多计建设长度20米，中方
县项目办向施工单位湖南亚飞建筑工程有限公司多支付工程款10,975.4
元。
以上行为违反了《中华人民共和国预算法》第五十七条“各级政府财
政部门的规定，及时、足额地拨付预算支出资金，加强对预算支出的管理
和监督。各级政府各部门、各单位的支出必须按照预算执行，不得虚假列
支”，《中华人民共和国会计法》第九条“各单位必须根据实际经济业务
事项进行会计核算，填制会计凭证，登记会计账薄，编制财务会计报告。
任何单位不得以虚假的经济业务或者资料进行会计核算”，《基本建设财
务规则》（2016年财政部第81号令）第三十条“项目主管部门应当会同财
政部门加强工程价款结算的监督，重点审查工程招投标文件、工程量及各
项费用的计取、合同协议、施工变更签证、人工和材料价差、工程索赔等’,,
财政部《国际金融组织和外国政府贷款赠款项目财务管理办法》（财国合
〔2017〕28号）第七条“项目实施单位履行下列职责：……（五）按照贷款
方或赠款方及国内相关规定，办理贷款赠款资金提款报账，合理合规使用
项目资金”的规定。审计指出问题后，冷水滩区项目办组织施工单位，对大
沙塘、幼木塘、泽子塘排水沟等3个子项目开展施工，涉及合同造价31 .28
万元。上述有关被骗取的63.59万元工程款，省农经中心已按要求调整相
一36一
关会计科目及财务报表。
根据《财政违法行为处籚处分条例》第十二条、第十四条的规定，责
令省农经中心会同相关部门进一步核查，督促相关县（市、区）项目办追
回被骗取的资金，依法依规对相关责任人员作出严肃处理，并举一反三排
查问题，今后杜绝此类问题再次发生。
2．部分项目存在规遼公开招标、挂靠投标、未招先建、转包、违法
分包等问题。
(1）保靖县项目办实施的田间工程存在规避公开招标、转包、违法分
包等问题。
一是化整为零、规遼公开招标，涉及预算金额531.39万元。2021年田
间工程迁陵镇、水田河片区及复兴片区同时送审，保靖县财政事务中心
2021年11月审定2个片区项目的预算金额分别为228.59万元、302.8万元，
合计531.39万元。2021年12月保靖县项目办将上述工程分成2个标段采
购时，未按规定分别进行公开招标，而是采取询价的方式进行采购，分别
由湖南志航项目管理有限公司、湖南嘉洋建设工程有限公司（以下简称嘉
洋公司）中标，中标金额分别为177万元、235.95万元。
二是监管不力，工程存在转包、违法分包行为。
2020年11月经询价采购，嘉洋公司中标2020年度田间工程，中标金
额197.29万元。实施中，嘉洋公司肢解为4个部分进行转包，分别转包给
保靖县永新建筑队工程、保靖县请夕睿力水利水电工程队、保靖县安建农
村交通建设有限公司、保靖县德青交通工程有限公司，涉及转包工程款
137.12万元，占结算金额172.54万元的79.47％。
嘉洋公司2021年12月中标2021年度田间工程复兴片区项目，中标金
额235.95万元。实施中，嘉洋公司肢解为2个部分进行转包，分别转包给
保靖县永新建筑队、湖南滔博建筑工程有限公司。截至2023年6月6日审
计时，支付给转包单位的工程款104.3万元，占报账金额128.64万元的
8 1 .08％。
(2）慈利县项目办实施的田间工程存在规避公开招标、不具备规定资
质的企业中标、转包等问题。
一是化整为零、规遼公开招标，涉及预算金额2,618.82万元。
2019年9月，慈利县农田管理项目一期田间工程批复预算金额为
一37一
1,255.98万元，划分5个标段进行采购，第1标至第5标的预算金额分别
为319万元、437.82万元、223.62万元、214.78万元、60.77万元。2020
年l月10日，上述标段除第2标采取国内竞争性招标外，其余标段均采取
询价采购方式，镼沙九峰建设工程有限公司获得第1标、湖南和福建设工
程有限公司获得第2标、邵阳恒昌工程建设有限公司获得第3、4、5标，
中标金额分别为315.35万元、342.86万元、220.23万元、210.48万元、57.13
万元。
2021年H月，慈利县农田管理项目二期田间工程批复预算金额为
1,362.84万元。2022年2月22日，慈利县项目办将该项目划分为6个标段，
即第6标、7标、8标、9标、10标、H标进行采购，其中5个标段采取
询价、1个标段采取国内竞争性招标的方式采购，中标金额分别为118.23
万元、185.03万元、278.88万元、385.52万元、135.29万元、240.05万元，
合计1,342.99万元，中标单位分别为湖南省协洲项目管理有限公司（以下
简称协洲公司）与元武建设集团有限公司联合体、湖南勤业建筑工程有限
公司、协洲公司与江苏新江建筑工程有限公司（以下简称江苏新江公司）
联合体、协洲公司与江苏新江公司联合体、协洲公司与江苏新江公司联合
体、湖南慈姑建设有限公司，上述4个联合体中标人的牵头人均为协洲公
司。
审计同时发现，参与第9标的投标单位分别为协洲公司与江苏新江公
司联合体、河南水诚建设工程有限公司、中原跃发建设工程有限公司、四
川梓御建设工程有限公司，其投标保证金均由中国建设银行邯郸丛台支行
出具6万元银行保函。2023年1月协洲公司慈利县分公司与河南水诚建设
工程有限公司存在资金往来。中原跃发建设工程有限公司、四川梓御建设
工程有限公司同时参与第6标、第8标、第10标等3个标段的询价，均由
协洲公司作为牵头人的联合体中标。
二是不具备水利工程资质企业中标3个标段、中标金额487.84万元。
慈利县农田管理项目一期田间工程除机耕道、挡墙外，其余均为灌溉与排
水工程，招标代理机构在簖制招标（询价）文件时未按水利工程项目建设
要求投标人必须具备水利工程建设项目所需的资质（资格）。2019年n
月8日，无水利水电工程施工总扼包资质的邵阳恒昌工程建设有限公司获
得第3、4、5标，中标金额分别为220.23万元、210.48万元、57.13万元，
合计487.84万元。
一38一
三是不具备规定资质的企业违规以联合体名义挂靠其他企业中标4个
标段、中标金额917.91万元。招标文件要求：投标人需具有水利水电总承
包和环保专业三级及以上资质；过去3年里，投标人作为承包商至少参与
2个类似田间工程合同的实施；投标人拟任本项目的项目经理、项目技术
负责人、质量员、安全员、施工员、低压电工等关键岗位人员均应为投标
人本单位人员。2020年11月30日，宁乡建诚劳务有限公司变更为协洲公
司。协洲公司作为联合体牵头人与元武建设集团有限公司、江苏新江公司
分别组成联合体参与投标共获得4个标段的中标，中标金额共917.91万元，
其资质、业绩、关键岗位人员全部为联合体的另一方。实际上，上述4个
标段均只有协洲公司一方与慈利县农业农村局签订施工合同，联合体另一
方也未派驻关键岗位人员参与现场的施工管理，联合体另一方成员未承担
任何责任和义务。据“天眼查”显示，协洲公司成立以来经公开招标中标
的项目共5个，均以联合体的方式中标，其资质、业绩、经验均不符合要
求。5个项目的中标金额共8,955.98万元，且全部为湖南省2022年实施的
外资项目，其中2个为亚洲开发银行贷款项目、均未能在中国政府采购网
和中国招标与投标公共服务平台查询到公开招标的采购信息，采购人实际
上仅在湘襼州公共资源交易籑挂籑招标，中标金额合计7,995,72万元；其
余3个为农田管理项目，中标金额合计960.26万元。
四是监管不力，存在转包行为，涉及中标金额278.88万元。慈利县田
间工程二期第8标的合同金额为278.88万元。2022年6月，协洲公司授权
雷某负责第8标的施工现场管理，该标段所有材料、施工机械均由雷某及
其父亲负责，报账发票均为湖南省雷洲建设工程有限责任公司（以下简称
雷洲公司）于2022年9月28日注册成立后开具，该标段使用的水泥、沙
子、块石等均为该公司注册前由雷某父子采购，工程所使用的挖机实际为
再次向深圳市旭幼深机械设备有限公司承租，其收据明细为雷洲公司注册
成立后补盖的印章。经核实，雷某的妻子周某为雷洲公司的法定代表人，
该公司无资产、无办公场所、无施工机械。截至2023年5月18日审计时，
协洲公司慈利县分公司支付雷洲公司第8标水泥、砂子、块石、挖机租赁
费用共77.58万元，占提款报账金额139.4万元的55.65％。
(3）中方县项目办实施的田间工程项目存在规避公开招标、未招先建
等问题。
一是2019年田间工程项目化整为零、规避公开招标。2019年4月，
一39一
中方县农业农村局向县财政进行预算送审时，将2019年田间工程项目拆分
为沪阳镇片区（投资额236.6万元）以及新建镇、桐木镇、铜湾镇等片区
（投资额249.76万元）2个项目，预算送审总金额486.36万元，财政预算
评审金额分别为200.03万元、217.84万元，合计417.87万元。以上4个乡
镇的田间工程为同时设计、同时簖制预算的项目，中方县发展和改革局
2019年6月批复该县农田管理项目的实施方案要求本项目的土建施工必须
进行公开招标。但中方县项目办2019年9月3日按照拆分后的沪阳镇片区、
新建镇等片区2个项目同时进行询价采购，分别由湖南亚飞建筑工程有限
公司（以下简称亚飞建筑公司）、怀化品格建筑工程有限公司中标，中标
价分别为199.7万元、213万元。
审计同时发现，沪阳镇片区子项目询价采购时，共有亚飞建筑公司、
怀化云达建设工程有限公司、湖南泽天源建设工程有限公司、湖南志航项
目管理有限公司等4家供应商报价，其报价分别为199.7万元、201.31万
元、203.5万元、205.45万元，以上4家供应商的报价只有1家供应商报价
低于预算，未按规定重新采购，而是直接确定最低报价供应商亚飞建筑公
司为中标人。
二是2021年田间工程项目存在未招先建、询价采购流于形式等问题。
2021年7月，中方县财政局核定该县2021年田间工程项目的预算金额为
228.41万元。2021年9月24日经询价采购，亚飞建筑公司中标，中标价
为227.67万元。2021年10月22日，中方县农业农村局与亚飞建筑公司签
订施工合同，项目于2022年4月27日竣工，结算审计金额为227.17万元，
截至2023年4月18日审计时，已支付工程款100万元。根据土建工程验
收单显示，该项目于2021年8月10日开工。据卫星影像资料显示，2021
年8月30日前已完成黑禾田村机耕道的建设，该机耕道分项工程验收记录
显示施工单位为亚飞建筑公司。审计组现场勘验项目时，亚飞建筑公司的
施工员扼认该机耕道由该公司负责施工。该项目在招标前就已组织潜在中
标人施工，存在未招先建、提前内定施工单位的行为。
以上行为违反了《中华人民共和国招标投标法》第三条“在中华人民
共和国境内进行下列工程建设项目包括项目的勘察、设计、施工、监理以
及与工程建设有关的重要设备、材料等的采购，必须进行招标：二，…（三）
佼用国际组织或者外国政府贷款、援助资金的项目”，第四条“任何单位
和个人不得将依法必须进行招标的项目化整为零或者以其他任何方式规避
一40一
招标”，第三十一条“两个以上法人或者其他组织可以组成一个联合体，
以一个投标人的身份共同投标。联合体各方均应当具备承担招标项目的相
应能力；国家有关规定或者招标文件对投标人资格条件有规定的，联合体
各方均应当具备规定的相应资格条件。由同一专业的单位组成的联合体，
按照资质等级较低的单位确定资质等级。联合体各方应当签订共同投标协
议，明确约定各方拟扼担的工作和责任，并将共同投标协议连同投标文件
一并提交招标人。联合体中标的，联合体各方应当共同与招标人签订合同，
就中标项目向招标人扼担连带责任”，第四十八条“中标人应当按照合同
约定履行义务，完成中标项目。中标人不得向他人转让中标项目，也不得
将中标项目肢解后分别向他人转让”，《中华人民共和国招标投标法实施
条例》第二十四条“依法必须进行招标的项目的招标人不得利用划分标段
规遼招标”，《中华人民共和国建筑法》第二十六条“承包建筑工程的单
位应当持有依法取得的资质证书，并在其资质等级许可的业务范围内承揽
工程。禁止建筑施工企业超越本企业资质等级许可的业务范围或者以任何
形式用其他建筑施工企业的名义扼揽工程。禁止建筑施工企业以任何形式
允许其他单位或者个人佼用本企业的资质证书、营业执照，以本企业的名
义扼揽工程’,，《房屋建筑和市政基础设施工程施工分包管理办法》（2004
年建设部第124号令）第八条‘。分包工程承包人必须具有相应的资质，并在
其资质等级许可的范围内扼揽业务。严禁个人承揽分包工程业务”，第十三
条“禁止将扼包的工程进行转包。不履行合同约定，将其承包的全部工程发
包给他人，或者将其扼包的全部工程肢解后以分包的名义分别发包给他人
的，属于转包行为’,，第十一四条“禁止将承包的工程进行违法分包。下列行
为，属于违法分包：（一）分包工程发包人将专业工程或者劳务作业分包
给不具备相应资质条件的分包工程扼包人的”，住房和城乡建设部《关于
印发建筑工程施工发包与扼包违法行为认定查处管理办法的通知》（建市
规〔2019〕1号）第四条“建设单位与承包单位应严格依法签订合同，明
确双方权利、义务、责任，严禁违法发包、转包、违法分包和挂靠，确保
工程质量和施工安全”，第五条“本办法所称违法发包，是指建设单位将
工程发包给个人或不具有相应资质的单位、肤解发包、违反法定程序发包
及其他违反法律法规规定发包的行为”，第七条“本办法所称转包，是指
扼包单位扼包工程后，不履行合同约定的责任和义务，将其承包的全部工
程或者将其扼包的全部工程肢解后以分包的名义分别转给其他单位或个人
一41一
施工的行为”，第八条“存在下列情形之一的，应当认定为转包……（二）
扼包单位将其扼包的全部工程肢解以后，以分包的名义分别转给其他单位
或个人施工的”，第十条“存在下列情形之一的，属于挂靠：（一）没有
资质的单位或个人借用其他施工单位的资质承揽工程的；（二）有资质的
施工单位相互借用资质扼揽工程的，包括资质等级低的借用资质等级高的，
资质等级高的借用资质等级低的，相同资质等级相互借用的；（三）本办
法第八条第一款第（三）至（九）项规定的情形，有证据证明属于挂靠的”,
《水利工程建设项目招标投标管理规定》（2002年水利部第14号令）第
十九条“招标人应当根据国家有关规定，结合项目特点和需要编制招标文
件”，第二十六条“投标人必须具备水利工程建设项目所需的资质（资格）&,
《政府采购非招标采购方式管理办法》（20 13年财政部第74号令）第五
十条“出现下列情形之一的，采购人或者采购代理机构应当终止询价采购活
动，发布项目终止公告并说明原因，重新开展采购活动：（一）因情况变
化，不再符合规定的询价采购方式适用情形的；（二）出现影响采购公正
的违法、违规行为的；（三）在采购过程中符合竞争要求的供应商或者报
价未超过采购预算的供应商不足3家的”的规定。
根据《中华人民共和国招标投标法》第四十九条“违反本法规定，必
须进行招标的项目而不招标的，将必须进行招标的项目化整为零或者以其
他任何方式规遼招标的，责令限期改正，可以处项目合同金额千分之五以
上千分之十以下的籚款；对全部或者部分使用国有资金的项目，可以暂停
项目执行或者暂停资金拨付；对单位直接负责的主管人员和其他直接责任
人员依法给予处分”，第五十四条“投标人以他人名义投标或者以其他方
式弄虚作假，骗取中标的，中标无效，给招标人造成损失的，依法承担赔
偼责任；构成犯籪的，依法追究刑事责任”、第五十八条“中标人将中标
项目转让给他人的，将中标项目肢解后分别转让给他人的，违反本法规定
将中标项目的部分主体、关键性工作分包给他人的，或者分包人再次分包
的，转让、分包无效，处转让、分包项目金额千分之五以上千分之十以下
的籚款；有违法所得的，并处没收违法所得；可以责令停业整顿；情节严
重的，由工商行政管理机关吊销营业执照”，第五十九条“招标人与中标
人不按照招标文件和中标人的投标文件订立合同的，或者招标人、中标人
订立背离合同实质性内容的协议的，责令改正；可以处中标项目金额千分
之五以上千分之十以下的籚款”的规定，责令省农经中心会同相关部门进
一42一
一步核查，依法依规对相关责任人员作出严肃处理，并举一反三排查问题，
今后杜绝此类问题再次发生。
3．祁阳市项目办违规以旧项目抵作新项目建设内容。
2021年5月17日经祁阳市农业农村局党组会议研究决定，将太平村
三组机耕道带灌溉渠项目纳入农田管理项目2022年度田间工程项目。2021
年11月，祁阳市财政局批复该项目预算金额31.3万元。据祁阳市项目办
2022年12月29日的验收资料显示，建设机耕道长404米、砖渠长448米、
现浇渠262米。实地踏勘发现，该项目已于2019年完成建设。截至2023
年3月25日审计时，尚未进行财政结算评审，亦未支付工程款。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
财政部第85号令）第十二条“项目实施单位履行下列职责：……（三）制
定并落实贷款、赠款项目的各项管理规定，安全、规范、有效地使用资金”
的规定不符。审计指出问题后，祁阳市项目办将上述子项目从农田管理项
目结算范围剔除。
建议省农经中心督促祁阳市项目办加强项目管理，今后杜绝类似问题
再次发生。省农经中心已接受审计建议。
4．祁阳市项目办实施的个别项目超标准、超规模建设，增加建设成本。
祁阳市项目办实施的豪富排水渠带机耕道子项目设计长度758米，实
际建设排水渠镼度787米、机耕道镼度844.2米。实际建设宽度远超过设
计宽度（3 .5米），其中40米路段的路面宽为5.8米、100.5米路段的平均
路面宽3 .85米、703.7米路段的平均路面宽为4.67米。2022年10月完成
验收，结算金额达133.14万元，超预算价26.88万元、超预算比例25.3％。
以上行为与原国家计委《关于核定在建基本建设大中型项目概算等问
题的通知》（计建设〔1996〕1154号）第五条“项目的建设规模、建设内
容和设计标准要严格控制在国家批准的可行性研究报告（或设计任务书）
和初步设计的范围内，不得自行提高标准”的规定不符。
建议省农经中心督促祁阳市项目办加强项目管理，严控建设成本，今
后杜绝类似问题再次发生。省农经中心已接受审计建议。
5．部分项目未按规定程序审批，擅自调整和变更且项目资料缺失。
一43一
(l）冷水滩区项目办实施的岚角山街道、普利桥镇、黄阳司镇田间工
程项目的合同金额385.5万元，2022年2月18日开始施工。实施过程中，
将寅已塘1一9组台渠变更为PE管、银家冲渠道变更为2个山塘以及新增
八支渠、麻奢老屋电排、麻奢亭子机耕路等3个项目，涉及造价182.95万
元。上述变更及新增项目未经冷水滩区农业农村局党组审议，施工日志上
没有任何施工记录，也没有变更的签证单及相应的签证工程量。
(2）冷水滩区项目办实施的香花坝田间工程第一期、第三期项目，施
工地址、建设内容存在大量变更，涉及金额190.56万元。如，因项目设计
中的栗山村排水沟、香花坝村机耕路一1、香花坝村机耕路一2、香花坝村机
耕路一3等4个子项目与冷水滩区农业农村局实施的高标准农田建设项目选
址重合，此后无预算新增楠木冲村灌水渠一1、湘山街社区排水沟l一5、大
塘乾村山塘1、山塘2等8个子项目、结算金额合计43.51万元。2020年
10月16日，新增香花坝村机耕路一1项目，结算金额为23.34万元。以上项
目变更未履行变更报批手续，项目施工日志、监理记录缺失。
(3）慈利县项目办在未经省项目办批准的情况下，田间工程项目（一
期）新增子项目18个、涉及结算金额110.06万元。
(4）中方县项目办在未经省项目办批准的情况下，将2019年未实施
的巧个渠道、机耕道子项变更调整为19个子项，涉及结算金额82.61万
元。
以上行为与《政府投资条例》第二十一条“政府投资项目应当按照投
资主管部门或者其他有关部门批准的建设地点、建设规模和建设内容实施；
拟变更建设地点或者拟对建设规模、建设内容等作较大变更的，应当按照
规定的程序报原审批部门审批”的规定不符。
建议省农经中心加强项目建设管理，严格执行工程变更程序，督促项
目施工单位按设计要求、合同约定进行施工，督促监理单位认真履职。省
农经中心已接受审计建议。
6．个别项目施工资料簺失，无法证实施工内容及其工程量的真实性。
冷水滩区项目办实施的岚角山街道、普利桥镇、黄阳司镇田间工程项
目预算金额为386.3万元。2022年1月亿鑫公司中标，中标金额385.5万
元，2022年2月18日开始施工。合同约定的施工工期为12个月，经审查
项目施工日志和监理日志，实际只有41天（日历天）的施工记录。合同约
一44一
定的24个子项目，实际有12个子项目未实施。已实施的10个子项目及变
更、新增的5个项目簺少寅已塘片麻奢大池塘、1一4组机耕道、寅已塘2
组机耕道、寅已塘1一9组台渠、寅已塘片潘家五组银家冲渠道、八支渠、
麻奢老屋电排、麻奢亭子机耕路等8个子项目的施工记录，无法证实施工
内容及其工程量的真实性。
以上行为与《建筑工程资料管理规程》（住房和城乡建设部公告2009
年第419号）第一条第（一）款“工程资料是对工程全过程的真实记录，与
工程建设有关的重要活动以及具有保存价值的各种文件、技术资料均应收
集齐全。工程资料的形成应与工程的进度同步，不得涂改、伪造、损毁”
的规定不符。
建议省农经中心进一步核查，督促项目施工单位按设计要求、合同约
定进行施工，督促监理单位认真履职。省农经中心已接受审计建议。
（四）项目绩效方面存在的问题
1．部分项目县超范围施用石灰和有机肥，损失治理资金“.64万元。
(1）衡阳县项目办未根据治理监测结果及时调整治理方案，超范围施
用石灰，损失治理资金22.23万元。
衡阳县镼青治理单元在经过治理后，2020、2021年的土壤PH值检测
结果分别为7,53、7.58，根据《项目实施方案技术指南与规程》和省项目
办专家意见，调节土壤酸碱度到pH7.0后即无须再喷洒石灰治理。但衡阳
县项目办在2021、2022年仍实施喷洒石灰，涉及治理资金分别为14.82万
元、7.41万元，合计22.23万元。
(2）保靖县项目办未根据治理监测结果及时调整治理方案，超范围施
用石灰，损失治理资金8.66万元。
保靖县中坝村2021年经过治理后，PH值检测结果为7.14，根据《项
目实施方案技术指南与规程》和省项目办专家意见，调节土壤酸碱度到
pH7.o后即无须再喷洒石灰治理。但保靖县项目办2022年仍施用石灰质复
合材料，涉及治理资金8.66万元。
(3）保靖县项目办未根据治理监测结果及时调整治理方案，超范围施
用有机肥，损失治理资金35.75万元。
根据保靖县农田管理项目总实施方案及咨询省项目办专家意见，土壤
有机质含量达到40叭g后即不需要施用有机肥。据中国科学院亚热带农业
一45一
生态研究所对保靖县农田管理项目出具的2020年度、2021年度效果评价
报告显示，和平村2020年土壤有机质含量为46.93目kg，但保靖县项目办
2021年仍在和平村治理单元施用有机肥。2021年4个治理单元土壤有机质
含量超过409/kg，分别为水田村48.269/kg、下坝村42.649/kg、中坝村
50.72留kg、和平村50.069/kg，但保靖县项目办2022年仍在上述4个治理
单元施用有机肥。上述涉及多采购有机肥253.89吨、金额35.75万元。
以上行为与《世界银行贷款湖南省农田污染综合管理项目实施管理手
册》“对于土壤有机质小于等于309/kg的农田，施用商品有机肥7500k留公
顷；对于土壤有机质为30一459瓜g的农田，施用商品有机肥3000k留公顷，
作墓肥一次性施用；对于土壤有机质大于45留kg的农田，可不施用有机肥”,
《世界银行贷款湖南省保靖县农田污染综合管理项目实施方案》“3.3.3农
艺管理措施……针对项目区内土壤有机质小于等于30留kg的农田，施用商
品有机肥3000一4500kg／公顷；对于土壤有机质为30一459/kg的农田，施用商
品有机肥1500一3000吨／公顷，作基肥一次性施用。后期项目实施过程中，
可根据监测结果进行实时调整，,,“针对土壤PH&6.5的农田，采取施用石
灰调节土壤Pll，调节土壤酸碱度到PH6.5一7.0&’的规定不符。
建议省农经中心督促衡阳县、保靖县项目办加强对农业措施治理效果
的评估与监管，并举一反三，加强技术指导，确保治理资金充分发挥效益。
省农经中心已接受审计建议。
2．部分县（市、区）项目办未经充分论证采购仪器设备，造成仪器设
备损失浪费，涉及采购资金75.86万元。
(1）祁阳市项目办采购不适用的6台稻草打捆机，涉及采购资金
249,798元。
2020年8月，祁阳市项目办通过询价采购6台稻草打捆机，采购金额
249,798元，单价41,633元／台。2020年9月，该局将稻草打捆机免费发放
至扼接农艺措施的专业合作社。延伸调查发现，祁阳县农鑫农机专业合作
社领用的1台稻草打捆机只佼用过一次，已经生锈，废弃在公路边；祁阳
县祥和种养专业合作社领用的1台稻草打捆机从未使用，已经生锈，已被
部分拆除；祁阳县绿践行农机专业合作社领用的2台稻草打捆机仅于2020
年在干田中佼用过，1台已经生锈，另1台只剩下两个轮胎；祁阳县保盈
种养专业合作社领用的2台稻草打捆机仅于2020年在干田中使用过，现废
一46一
弃在公路边，已经生锈。领用稻草打捆机的4家专业合作社反映，稻田通
常处于有水、淤泥或者湼软状态，而上述稻草打捆机的轮胎小、底盘低，
导致驶入稻田时经常陷入泥土，对稻草打捆时夹带大量淤泥。夹带大量淤
泥的稻草难以打捆，且提高了运输成本，无法销售。
(2）慈利县项目办采购的2台稻草打捆机闲置，涉及采购资金5.9万
元。
2020年8月，慈利县项目办采购稻草打捆机6台，合同金额17.7万元。
审计抽查发现，慈利县绿之禾生态农业科技有限公司领取的1台稻草打捆
机尚未佼用过，慈利县利民农机专业合作社领取的1台稻草打捆机露天放
籮在杨柳铺变电站门前，现已生锈闲置。2台闲置的稻草打捆机涉及采购
资金5.9万元。
(3）永定区项目办未根据实际需要采购便携式x荧光重金属速测仪，
涉及采购资金44.98万元。
永定区项目办在拥有重金属检测技术并配有重金属检测室的情况下，
2021年5月30日仍采购！台便携式x荧光重金属速测仪，合同金额44.98
万元，2021年6月30日完成验收。该设备验收后仅使用过一次，截至2023
年4月4日审计时，处于闲置状态。
以上行为与财政部《国际金融组织和外国政府贷款赠款项目财务管理
办法》（财国合〔2017〕28号）第二十一条“项目实施单位应当按照贷款
赠款法律文件和国内相关规定，加强项目准备及实施各环节的成本费用管
理，做好项目成本费用的概算、确认、支付、控制及核算等财务工作”，第
二十八条“项目实施单位应当按照国内相关规定，对项目流动资产、固定资
产、无形资产的形成、确认、计价、损益和移交等进行严格管理，防止资
产流失”，《国际金融组织和外国政府贷款赠款管理办法》（2016年财政
部第85号令）第十二条“项目实施单位履行下列职责：……（三）制定并
落实贷款、赠款项目的各项管理规定，安全、规范、有效地使用资金”的规
定不符。
建议省农经中心督促祁阳市、慈利县、永定区项目办加强采购论证，
严格按照制度开展验收，充分发挥采购资金的使用效益，今后杜绝类似问
题再次发生。省农经中心已接受审计建议。
3．部分项目县项目资金投向不精准、不合理，涉及资金115.46万元。
一47一
(l）慈利县项目办以新建机耕道、渠道的名义扩宽原有硬化道路。
慈利县通津铺镇燕子村2022年新建的1条长度1 050米机耕道带渠道，
实际原为3.5米宽的水泥硬化道路带渠道，可以满足农用机械的正常通行，
但慈利县项目办2022年以新建机耕道的名义将道路向渠道一侧拓宽1 .8
米，原有渠道被拆除并重建，2022年12月19日完工，涉及预算金额72.55
万元。
(2）慈利县项目办超田间工程建设范围新建机耕道。
慈利县项目办将东岳观镇幼东村九龙山3条机耕道纳入2022年田间
工程（二期）机耕道建设实施范围。上述3条机耕道实际建设在山上，不
属于田间工程建设范围，设计镼度合计320米，预算金额9.99万元，2022
年10月完工。截至2023年5月16日，尚未结算。
(3）中方县项目办将项目资金用于美丽乡村示范村的基础设施建设。
为完成黑禾田村粎丽乡村示范村的建设，中方县项目办以新建该村机
耕道、机耕桥的名义将连接村部与312省道的原有4.2米宽的硬化道路和
拱桥加宽2.5米，加宽后道路及桥梁宽度均达到6.7米，使用世行贷款资金
32.92万元。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
财政部第85号令）第十二条“项目实施单位履行下列职责：……（三）制
定并落实贷款、赠款项目的各项管理规定，安全、规范、有效地使用资金”
的规定不符。
建议省农经中心督促慈利县、中方县项目办规范、有效地使用资金，
将项目区以外的项目建设资金归还原资金渠道，今后杜绝类似问题再次发
生。省农经中心已接受审计建议。
4．部分项目县（区）实施的项目工程质量未达设计要求，影响项目绩
效。
(l）永定区2021年度田间工程远大村新建渠道上方压顶与下方浆砌
石侧壁未设籮伸簩簝，未贯穼隔断，内无衫板，无沥青浇灌，后期养护不
到位，压顶表面开裂，存在一些贯穿缝。
(2）中方县项目办建设的部分机耕道路面长满荒草，硅浇部位多处开
裂，碎石未按设计要求铺设到位，碎石厚度未达巧厘米。如，黄金村2019
年蒋家新修机耕道，结算镼度585米，路面碎石铺设厚度不足15厘米。
一48一
(3）慈利县东岳观镇片区2021年度田间工程新花村中嘴上凸机耕道
路面碎石铺设不足15厘米，镼满荒草；广东村九龙山机一2机耕道上方硷压
顶与下方浆砌石挡墙伸簩簝设籮不到位，未贯穿隔断，无沥青浇灌，压顶
表面开裂，出现贯穼簝，弯道处出现沉降缝，存在塌方风险。
以上行为与《建设工程质量管理条例》第三条“建设单位、勘察单位、
设计单位、施工单位、工程监理单位依法对建设工程质量负责”的规定不
符。
建议省农经中心督促施工单位对不符合合同约定的部分返工、修理，
并举一反三排查问题，今后杜绝类似问题再次发生。省农经中心己接受审
计建议。
（五）项目采购检查的情况
按照世行要求，我们对27个合同（协议）开展了采购检查，合同（协
议）金额合计5,298 .12万元，分别占应检查合同数、应检查合同金额的
8.79％、30.85%（详见附表2）。应检查后审合同数的统计期间是2022年
1月l日至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):
1．中方县项目办对采购项目镼期不组织验收，且违规将部分捕虫灯安
装到与农田污染治理无关的地方，造成贷款资金损失。
(l）镼期不组织验收。
2022年5月，中方县项目办经询价采购207盏风吸式太阳能捕虫灯，
湖南本业绿色防控科技股份有限公司中标。2022年5月30日双方进行合
同谈判并签订合同，约定2022年6月30日前完成项目施工及验收等工作。
采购标的合同金额为695,106元，单价3358元／盏，2022年6月22日收到
207盏捕虫灯。截至2023年4月16日审计时，仍未组织验收。
(2）违规将捕虫灯安装到与农田污染治理无关的山上果园等地方，造
成贷款资金损失，影响治理效果。
中方县项目办将21盏捕虫灯安装在专业合作社的山上果园，1盏被赠
送给民营企业安装在山上果园，1盏安装于村部，1盏闲置在村部，2盏安
装在襼瓜农田，共涉及26盏捕虫灯、采购金额87,308元，占采购总额的
12.56％。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
一49一
财政部第85号令）第十二条“项目实施单位履行下列职责：……（三）制
定并落实贷款、赠款项目的各项管理规定，安全、规范、有效地使用资金；
（四）及时簖制和提交项目进度报告、财务报告和完工报告等，全面、客
观、真实地反映项目进展情况”，财政部《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》（财办国合〔2017〕25号）第四条“关于合同
签订和执行……（二一）合同当事人应当按照合同约定履行义务。中标人应
当严格履行合同的约定，确保提供的工程、货物、服务等与合同约定相一
致。项目实施单位应当如实签籲货物签收等验收证明”的规定不符。
建议省农经中心督促中方县项目办迅速组织验收，将杀虫灯调整至农
田治理区，确保贷款资金的佼用效益，今后杜绝类似问题再次发生。省农
经中心已接受审计建议。
2．采购的部分田间工程项目实施缓慢。
(1）审计抽查冷水滩区项目办2022年实施的上岭桥镇田间工程进度
情况，发现该项目未按期完成建设任务，涉及合同金额484.19万元。经国
内竞争性招标，2022年3月2日冷水滩区农业农村局与湖南益新项目管理
有限公司签订施工合同，合同约定完工日期为2022年11月20日。截至
2022年12月末，台账信息显示完工进度为26.85%，经进一步核实，截至
2022年12月末仅完成33％。截至2022年3月10日审计时，完工进度为
60.8％。
(2）经询价采购，湖南富铭建设工程有限公司中标花垣县2022年度
猫儿村、老天坪村田间工程。2022年10月18日，花垣县项目办与中标单
位签订合同，合同金额为318.12万元。合同约定完工日期为2023年3月
18日，截至2023年5月5日审计时，该项目尚未完工。
(3）经询价采购，元武建设集团有限公司2022年1月5日中标永顺
县砂坝镇项目区2021年度田间工程（第二期）。2022年3月10日，永顺
县项目办与中标单位签订合同，合同金额为447.34万元，合同约定完工日
期为2022年9月30日。截至2023年5月10日审计时，完工进度为90%,
尚有2条机耕道未完工。
以上行为与《国际金融组织和外国政府贷款赠款管理办法》（2016年
财政部第85号令）第十二条“项目实施单位履行下列职责：……（二）按
照贷款、赠款法律文件和国内相关规定，落实项目配套资金，组织项目采
一50一
购，开展项目活动，推进项目进度，监测项目绩效等”的规定不符。
建议省农经中心深入分析制约项目实施进度的因素，采取有效有力措
施，加大要素保障力度，加快项目实施进度。省农经中心已接受审计建议。
3．植保无人机采购后一直未开封启用。
2022年5月12日，花垣县项目办与湖南翼航无人机科技有限公司签
订采购合同，采购7台植保无人机，合同总价34.82万元。2022年6月8
日，花垣县项目办对其进行验收。截至2023年5月5日审计时，上述7
台植保无人机尚未开封启用，采购资金未及时发挥使用效益。
以上行为与《事业单位国有资产管理暂行办法》（2019年财政部令第
100号）第八条“事业单位负责对本单位占有、使用的国有资产实施具体
管理……（五）负责本单位存量资产的有效利用”的规定不符。
建议省农经中心督促花垣县项目办采取有效措施，及时发挥设备使用
效益，杜绝类似问题再次发生。省农经中心已接受审计建议。
（六）上一年度审计发现问题未整改情况
审计发现，上一年度审计报告披露的问题中，配套资金未按年度资金
计划安排到位、部分项目县滞留配套资金、部分项目县滞留回补资金等3
个问题未得到彻底整改，本年度仍然存在。
建议省农经中心加强与财政部门的沟通衔接，加大要素保障力度，促
进项目顺利实施。省农经中心已接受审计建议。
（七）其他方面存在的问题
1．部分县（市、区）项目办对个人技术专家招投标资格审查和履约
监控不到位。
2018年至2023年4月底审计时，通过公开招标，省农环所、湖南省
土壤肥料研究所、湖南省生物技术研究所、湖南省水稻研究所的7位科研
人员中标祁阳市等7个县（市、区）项目办8份农田管理项目个人专家咨
询服务合同，合同金额335万元，截至2023年4月底审计时支付咨询服务
费146.14万元（均支付至上述科研人员个人账户）。抽查发现，一是上述
科研人员扼接农田管理项目个人技术专家业务均未取得所在单位的批准。
一51一
二是投标文件所附的部分发明专利证书的专利权人是省农环所等事业单
位，未经专利权属单位许可。例如，2019年6月经公开招投标，省农环所
副研究员刘某兵中标成为祁阳市项目片区治理技术支持个人技术专家，合
同金额30万元，刘某兵投标本咨询服务项目的资格条件为高级职称证书及
5项发明专利证书等，其中5项发明专利证书的专利权人都属于所在事业
单位，均未经专利权属单位许可。三是部分工作成果以所在单位名义出具。
例如，2019年6月经公开招投标，省农环所研究员吴某梅中标衡南县项目
片区治理技术支持个人技术专家，合同金额124万元。履行合同时，数据
分析和年度技术优化方案均由所在单位省农环所出具。
以上行为与人力资源社会保障部、财政部、科技部《关于事业单位科
研人员职务科技成果转化现金奖励纳入绩效工资管理有关问题的通知》（人
社部发〔2021〕14号）第三条“对于接受企业或其他社会组织委托取得的
项目，经费纳入单位财务统一管理，由项目承担单位按照委托方要求或合
同约定管理佼用”，湖南省财政厅《湖南省省级行政事业单位国有资产使用
管理办法》（湘财资〔2018〕22号）第四条“单位国有资产使用应遵循权
属清晰、安全完整、风险控制、注重绩效、物尽其用的原则。单位国有资
产佼用应当首先保证本单位履行职能和事业发展的需要。履职在用资产、
权属不清晰或者存在权属纠纷的资产不得进行出租、对外投资”，第十一条
“单位应当建立无形资产管理制度。加强对专利权、商标权、著作权、科学
数据、土地佼用权、非专利技术等无形资产的管理，明确内部管理主体，
规范佼用流程，落实维护措施和责任，推进无形资产有效使用”的规定不符。
审计指出问题后，谢某河、刘某兵分别退还13.64万元、22.5万元至所属
单位的账户。
建议省农经中心加强对个人技术专家合同招投标资格审查和履约监
控，确保经济合同合法合规。省农经中心已接受审计建议。
2．项目培训专家报酬未缴纳个人所得税。
审计调查大有作为公司、幼阔天地公司等培训机构在实施农田管理项
目农民培训的实际支出时，发现湖南省农业科学院罗某富、范某益、黄某
林、刘某等4名科研人员以农民培训专家身份在冷水滩区、宜章县项目办
授课，领取课酬26.8万元，待领取课酬16.5万元，未缴纳个人所得税。
以上行为与《中华人民共和国个人所得税法实施条例》第二十四条的
一52一
规定不符。审计指出问题后，幼阔天地公司已要求相关人员补缴个人所得
税5.26万元。
建议省农经中心协同湖南省农业科学院加强对科研人员依法纳税的教
育管理，同时督促各项目办在采购个人专家咨询服务过程中依法代扣代缴
税款。省农经中心已接受审计建议。
一53一
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. Your entity has strengthened scheduling and urged the
implementation of counterpart funds, so the project has achieved certain
progress and gained some benefits at the early stage. However, during the
audit, we found the following issues:
(1) Non-compliance with state laws and regulations or the applicable
provisions of the loan agreement
1. Your entity recruits another bidding agency not in conformity with
group decision-making and government procurement procedures and
incurs additional RMB 707,800 Yuan of bidding agency service fee.
After competitive negotiation, China National Machinery IMP. & EXP.
CORP. (hereinafter referred to as CMQ won the bidding and became the
procurement agency by public bidding for the Agricultural Land
Management Project of your entity with a contract executed on April 28,
2017. Besides, your entity directly signed a Procurement Project Agency
Agreement with CITIC International Tendering Co., Ltd. (hereinafter referred
to as CITIC Tendering) not in conformity with group decision-making and
procurement procedures on May 17, 2018 and formatted rates higher than
that agreed in the contract with CMC. CITIC Tendering is responsible for the
agent purchasing for project offices of 13 counties (cities, districts), in
addition to CNIC in charge of the agency purchasing for the provincial
project office and Hengyang County project office during project
implementation. By May 31, 2023, CITIC Tendering's agent purchasing
budget reaches RMB 240,203,400 Yuan, accounting for 81.33% of the total
awarded contract amount of Hunan Province for the Agricultural Land
Management Project. Your entity paid RMB 2,544,200 Yuan of bidding
agency service fee to CITIC Tendering, which is estimated to be RMB
707,800 Yuan higher than the original rates agreed with CMC.
2. Your entity and project offices of relevant counties (cities, districts)
fail to supervise the bidding agency service provided by CITIC
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Tendering properly.
(1) CITIC Tendering fails to review bidders' qualifications as specified.
The tendering documents prepared by CITIC Tendering request a good state
of operation of bidders, but it fails to review bidders' qualifications as
specified in the registration stage. The spot check findings show that
unprofitable enterprises with poor state of operation won the bidding for the
procurement of 14 sets of portable X-ray fluorescence heavy metal
tacheometer, valuing RMB 6,293,700 Yuan, from project offices of 11
counties (cities, districts) such as Yongding District during the audit from
July 2020 to the end of May 2023, followed by performance risks in the
implementation of contract. For example, Suzhou Shanyi Environmental
Technology Co., Ltd., which is unprofitable, won the bidding 3 times,
amounting to RMB 2,248,400 Yuan. In addition, the controller of the
company, Guo XX won the bidding 3 times in the name of Suzhou Sampray
Environmental Science Instrument Co., Ltd., amounting to RMB 1,346,700
Yuan. Changzhou Jinhe New Energy Technology Co., Ltd. suffered a loss of
RMB 469,700 Yuan in 2019 and RMB 1,298,900 Yuan in 2020, but won the
bidding for the insecticidal lamp procurement project in Yongding District in
May 2021, amounting to RMB 146,700 Yuan.
(2) Some goods purchased by CITIC Tendering are expensive.
The spot check findings show that CITIC Tendering purchased 2306
insecticidal lamps for project offices of 9 counties (cities, districts) such as
Baojing County from 2020 to 2022, costing RMB 7,639,000 Yuan, RMB
3,312.66 Yuan per lamp on average. After inquiry and comparison, the
insecticidal lamps purchased are more expensive than products of the same
brand and the same model purchased by other units in general, with an
additional procurement fee of RMB 2,063,800 Yuan based on the inquired
price (price fluctuation over time not considered). For example, 255 sets of
Jinhe Brand 3S-SPX-JH-ZQOI model lamps purchased by Baojing County
Project Office in September 2021 cost RMB 3400 Yuan per set, RMB 1525
Yuan higher than the price of the lamps of the same brand and model
purchased by Chengdu Xinjin District Agricultural and Rural Bureau in
November 2022.
The above (1) and (2) violate the provisions in the Notice on Printing and
Distributing the 'Guidelines for the Procurement Administration of Projects
with Loans and Grants by International Financial Organizations and
Foreign Governments' and 'Guidelines for Selection of Procurement Agency
for Projects with Loans and Grants by International Financial Organizations
and Foreign Governments' (CBGH [2017] No.25) "Annex 2: 11. Selection (1)
Project implementation units shall select procurement agencies according to
-55-
laws and regulations on a fair and competitive basis considering the
characteristics and requirements of the loan and grant projects...111. Selection
method and procedure (1) To pay the procurement agency fee with financial
funds, project implementation units shall select procurement agencies in
accordance with the local government procurement laws and systems, or refer
to such laws and systems when selecting procurement agencies to pay the fee
with non-financial funds.. .IV. Contract execution and management.. .(1I)
Procurement agency and project implementation unit shall seriously perform
the Agreement of Agency by the principle of integrity, equality and mutual
benefit. Upon the execution of the Agreement of Agency, the procurement
agency may not be replaced unless otherwise specified in the contract"
promulgated by the Ministry of Finance, the Law of the People's Republic of
China on Tenders and Bids Article 26: "Bidders shall be capable of the
bidding projects; bidders shall be equipped with certain qualifications if
specified by relevant national provisions or the tendering documents
concerning the qualifications of bidders", the Regulations on the
Administration of Non-tendering Procurement for Government Procurement
(Decree No. 74 of the Ministry of Finance of 2013) Article 8: "Competitive
negotiation group or inquiry group shall perform the following during
procurement activities: (1) determine or prepare negotiation documents or
inquiry notice; (2) select at least 3 suppliers from the list of qualified
suppliers for negotiation or inquiry", Measures for the Administration of
Loans and Grants by International Financial Organizations and Foreign
Governments (Decree No. 85 of the Ministry of Finance of 2016) Article 56:
"Project implementation units, project coordination agencies, financial
departments or individuals shall be punished according to relevant laws and
regulations if they gain loan and granted funds by false declaration or claim,
or use such funds by withholding, retaining or embezzling them, or obtain
benefits illegally therefrom." After the statement of issues, your entity has
prepared 3 rectification measures: suspend CITIC Tendering's procurement
agency service under the project; urge CITIC Tendering to return the
additional service fee of RMB 707,800 Yuan to an appointed account of
Hunan Provincial Finance Department; organize a rectification and
self-inspection group to fully inspect the agreements of agency with agencies
including CITIC Tendering. Your entity has adjusted relevant accounting
subjects and financial statements as required concerning the additional RMB
707,800 Yuan.
In accordance with the Regulations on the Punishment and Disposition of
Financial Illegal Activities Article 14: "Enterprises and individuals shall be
urged to correct any of the following (if any), adjustment relevant accounts,
56-
recover relevant funds used illegally or gained by cheating, and receiving
warning with illegal gains confiscated and fines of 10%-50% of the funds
gained by cheating or fines of 10%-30% of the funds used illegally; directly
responsible directors and other personnel shall be fined with an amount of
RMB 3000-50000:.. .(IV) other illegal behaviors of using or gaining financial
funds and foreign government loans borrowed or guaranteed by the
government by cheating ", your entity shall further investigate the
information, dispose of the agreement of agency for procurement projects of
CITIC Tendering according to laws and regulations, take actions to recover
the losses and seriously punish relevant responsible personnel according to
the laws and regulations.
3. Project offices of some counties (districts) purchased agronomic
measure inputs illegally.
(1) Procurement of calcareous composite materials valuing RMB 1,039,200
Yuan from enterprises outside the shortlist of agronomic measure inputs.
Xiangxi Huaxu Agriculture Co., Ltd. (hereinafter referred to as Huaxu
Agriculture) is outside the shortlist of agronomic measure inputs of Baojing
County and Yongshun County distributed by the Department of Agriculture
and Rural Affairs of Hunan Province in 2021, so the project offices of
Baojing County and Yongshun County should not purchase calcareous
composite materials from the company as specified. However, as instructed
by Zhang X, an employee at Xiangxi Prefecture Foreign Investment and
Foreign Aid Office who is responsible for procurement, the project offices of
Baojing County and Yongshun County purchased calcareous composite
materials from the company, valuing RMB 1,039,200 Yuan, of which
Baojing County Project Office signed a procurement agreement of calcareous
composite materials with Huaxu Agriculture on April 10, 2021, totaling 422
tons and valuing RMB 502,200 Yuan with RMB 1190 Yuan/ton; Yongshun
County Project Office signed a procurement agreement of calcareous
composite materials with Huaxu Agriculture on April 15, 2021, totaling
436.62 tons and valuing RMB 537,000 Yuan with RMB 1230 Yuan/ton.
(2) Audit is not strict and RMB 874,700 Yuan of agronomic measure inputs
are purchased from administratively punished enterprises.
Yongding District Project Office does not implement a strict audit and
included Yongding District Yinong Agricultural Resources Management
Department, which was fined RMB 20,000 Yuan by Yongding District
Agricultural and Rural Bureau in December 2020 due to the sales of inferior
pesticides on the shortlist of agronomic measure inputs for the Agricultural
Land Management Project in 2021 and 2022, purchasing rice varieties with
- 57-
low cadmium and low arsenic from the Management Department, valuing
RMB 874,700 Yuan, including RMB 635,900 Yuan in 2021 and RMB
238,800 in 2022.
The above deeds violate the Notice on the Confirmation of the Shortlist of
Agricultural Inputs for the Hunan Integrated Management of Agricultural
Land Pollution Project Financed by the World Bank (XNBH [2021] No.54)
"All project counties (cities, districts) shall hasten to organize procurement
and application based on the confirmed product shortlist by means of the
community participating in procurement determined by the World Bank" and
the 1mplementation Opinions on Strengthening the Construction of Personal
Integrity System (XZBF (2018) No.24) Chapter 2 Article 5 Item 2: "Severely
dishonest individuals in key fields shall be subject to joint
punishment... administrative constraints and disciplinary measures shall be
taken according to laws and regulations" promulgated by the General Office
of the People's Government of Hunan Province. After the statement of issues,
leaders and the Secretary of Committee for Discipline Inspection for the
branch of Xiangxi Prefecture Agricultural and Rural Bureau talked to Zhang
XX on June 12 and a special investigation team was formed on June 25 and
started the investigation and evidence collection.
In accordance with the provisions of Article 12 of the Regulations on the
Punishment and Disposition of Financial Illegal Activities, your entity was
urged to cooperate with relevant departments in investigation and the project
offices of Xiangxi Prefecture, Baojing County, Yongshun County and
Yongding District are urged to handle the issue according to laws and
regulations. Supervision over the shortlist of agronomic measure inputs will
be strengthened in the future to avoid similar issues.
4. Cili County Agricultural and Rural Bureau fails to perform
government procurement procedures and authorizes unqualified
individuals or third-party institutions for farmer training, involving
training service fees of RMB 2,228,500 Yuan.
(1) Cili County Agricultural and Rural Bureau authorized Zhuo XX to
perform farmer training in 2019 and 2020 not in conformity with the
government procurement procedures, paying RMB 601,100 Yuan and RMB
1,131,700 Yuan for the training, totaling RMB 1,732,800 Yuan.
(2) Cili County Agricultural and Rural Bureau authorized an affiliated public
institution - Cili County Agricultural Science Education Center to perform
farmer training in 2021. The public institution further authorized Hunan
Wucheng Business Co., Ltd., which is unqualified for the training to perform
the farmer training not in conformity with the government procurement
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procedures. RMB 495,700 in training fees was paid to the company in 2021.
The above deeds violate the Regulations on the Administration of
Government-purchased Services (Decree No. 102 of the Ministry of Finance
of 2020) Article 17: "Purchasing entities shall select sellers through fair
competition and merit-based selection considering the purchased content,
market situation, competence and credit status of relevant suppliers", the
Government Procurement Law of the People's Republic of China Article 3:
"Government procurement shall be subject to openness and transparency, fair
competition, impartiality and good faith" and Article 26: "Government
procurement shall be performed by the following means: (1) Public bidding;
(2) invited tendering; (3) Competitive negotiation; (4) Single source
procurement; (5) Price inquiry; (6) other means recognized by the
procurement supervision administration under the State Council".
In accordance with the provisions of Article 12 of the Regulations on the
Punishment and Disposition of Financial Illegal Activities, your entity was
urged to cooperate with relevant departments in investigation and Cii County
Project Office is urged to observe the government procurement procedures in
strict accordance with the provisions and severely punish relevant responsible
personnel according to laws and regulations. Your entity has accepted the
recommendation.
5. Some government procurement projects fail to comply with the
procedures, affecting fair competition.
(1) Non-consulting service projects are performed by means of invited
inquiry and procurement to avoid fair competition.
In January and June 2020, Jishou Municipal Agricultural and Rural Bureau
performed procurement for 2 non-consulting service projects: training
services, sampling and testing services provided by third-party training
institutions by means of invited inquiry. All suppliers participating in the
inquiry are recommended by the Jishou Municipal Agricultural and Rural
Bureau and the bidding agency sent the invitation for inquiry to suppliers
recommended by the purchaser. Xiangxi Prefecture Academy of Agricultural
Sciences and Nuclear Industry 230 Research Institute won the above 2
projects at minimum prices and signed unit price contracts, for settlement
with the number of trainees, and sampling and supervision workload. By May
25, 2023, RMB 934,800 Yuan of training service fee has been paid and RMB
679,400 of sampling and testing expenses has been paid.
(2) Veto conditions during bid evaluation include reasons irrelevant to
performance capability, affecting fair competition.
In April 2019, Hengnan County Project Office intended to purchase
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third-party supervision and consulting services for the implementation of
agronomic measures through the bidding agency. 3 companies: Hengyang
Water Conservancy and Hydropower Engineering Construction Supervision
Service Co., Ltd., Yongzhou Water Conservancy and Hydropower
Engineering Construction Supervision and Consulting Service Co., Ltd. and
Shaoyang Kaituo Water Conservancy and Hydropower Engineering
Construction Supervision Co., Ltd. got registered. After the review,
Hengyang Water Conservancy and Hydropower Engineering Construction
Supervision Service Co., Ltd. won the bidding, amounting to RMB 1,506,000
Yuan. A supplementary contract was also signed later, valuing RMB
1,893,000 Yuan. The above 3 companies provided project experience
involving engineering construction supervision, without any evidence
relating to agronomic measure supervision experience. However, the bid
evaluation report shows that the 2 failing units failed because they "are far
away from the project site", which is irrelevant to their contract performance
capabilities.
The above deeds violate the Regulations on the Administration of
Non-tendering Procurement for Government Procurement (Decree No. 74 of
the Ministry of Finance of 2013) Article 12: "Purchasers and procurement
agencies shall select suppliers from the supplier database established by the
financial department above the provincial level through announcement
randomly, or invite at least 3 qualified suppliers to participate in competitive
negotiation or inquiry procurement activities by means of written
recommendations from the purchaser and evaluation experts. To select
suppliers by means of written recommendations, the purchasers and
evaluation experts shall issue written recommendations. Suppliers
recommended by the purchaser may not exceed 50% of total suppliers
recommended", and the Procurement Management Manual on the Hunan
Integrated Management of Agricultural Land Pollution Project Financed by
the World Bank Chapter 3 Article 1 Clause 1 Item 5: "The World Bank does
not allow project implementation units to prevent any company from
participating in the bidding or winning contracts for any reason irrelevant to
its capability and resource for successful contract performance".
Your entity is recommended to urge the project offices of Jishou City and
Hengnan County to strictly comply with the government procurement
procedures and comprehensively check and clear problems, thus avoiding the
occurrence of similar issues in the future. Your entity has accepted the
recommendation.
6. Project offices of some counties (cities, districts) fail to implement
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supervision properly and relevant personnel fail to perform their duties
correctly, so the training institutions gained training expenses of RMB
1,393,700 Yuan by falsely declaring the sessions of training and number
of trainees, etc.
(1) Linwu County Project Office authorized Hunan Guangkuo Tiandi
Technology Co., Ltd. (hereinafter referred to as Guangkuo Tiandi Company)
to perform farmer training from 2020 to 2022 and the company declared
excessive 2650 person-times of trainees and gained RMB 278,300 Yuan by
cheating.
(2) Lengshuitan District Project Office authorized Guangkuo Tiandi
Company to perform farmer training from 2021 to 2022 and the company
declared excessive 2051 person-times of trainees and gained RMB 238,000
Yuan by cheating.
(3) Yizhang County Project Office authorized Hunan Dayouzuowei
Agricultural Technology Consulting Service Co., Ltd. (hereinafter referred to
as Dayouzuowei Company) to perform farmer training from 2020 to 2021
and the company declared excessive 14 days of training and gained RMB
130,400 Yuan by cheating.
(4) Hengnan County Project Office authorized Hengnan County Chuyue
Vocational Skill Training Co., Ltd. to perform farmer training from 2020 to
2022 and the company declared excessive 746 person-times of trainees and
gained RMB 88,000 Yuan by cheating.
(5) Hengyang County Project Office authorized Hunan Wucai Agricultural
Technology Development Co., Ltd. to perform farmer training from 2020 to
2022 and the company declared excessive 785 person-times of trainees and
gained RMB 91,000 Yuan by cheating.
(6) Jishou Municipal Project Office authorized Xiangxi Prefecture Academy
of Agricultural Sciences to perform farmer training from 2020 to 2022 and
the academy declared excessive 1563 person-times of trainees and gained
RMB 175,100 Yuan by cheating, including excessive 244 person-times of
trainees and RMB 27,300 Yuan in 2020, excessive 899 person-times of
trainees and RMB 100,700 Yuan in 2021, and excessive 420 person-times of
trainees and RMB 47,000 Yuan in 2022. For example, in the farmer training
carried out at Longwu Village and Yangmeng Village on June 8, 2022, the
recorded trainees are 335 person-times and the actual trainees are 210
person-times, resulting in excessive 125 person-times of trainees and RMB
14,000 Yuan by cheating.
(7) Huayuan County Project Office authorized Xiangxi Prefecture Academy
of Agricultural Sciences to perform farmer training from 2020 to 2022 and
the academy declared excessive 1186 person-times of trainees and gained
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RMB 137,600 Yuan by cheating, including excessive 404 person-times of
trainees and RMB 46,900 Yuan in 2020, excessive 362 person-times of
trainees and RMB 42,000 Yuan in 2021, and excessive 420 person-times of
trainees and RMB 48,700 Yuan in 2022. For example, in the farmer training
carried out at Zhuzhao Village, Ganggang Village, Jinrong Village and
Gaohe Village on June 15-17, 2022, the recorded trainees are 745
person-times and the actual trainees are 325 person-times, resulting in
excessive 420 person-times of trainees and RMB 48,700 Yuan by cheating.
(8) Yongshun County Project Office authorized Xiangxi Prefecture Academy
of Agricultural Sciences to perform farmer training in 2021 and the academy
declared excessive 182 person-times of trainees and gained RMB 20,700
Yuan by cheating. For example, in the farmer training carried out at Beiliping
Village on the morning of October 26, 2021, the recorded trainees are 243
person-times and the actual trainees are 140 person-times, resulting in
excessive 103 person-times of trainees and RMB 11,700 Yuan by cheating.
(9) Cili County Project Office authorized individuals and the Cili County
Agricultural Science Education Center to perform farmer training from 2019
to 2022 and they declared excessive 2092 person-times of trainees and gained
RMB 234,600 Yuan by cheating, including excessive 342 person-times of
trainees and RMB 34,200 Yuan in 2019, excessive 566 person-times of
trainees and RMB 67,100 Yuan in 2020, excessive 826 person-times of
trainees and RMB 92,300 Yuan in 2021 and excessive 358 person-times of
trainees and RMB 41,100 Yuan in 2022. For example, in the farmer training
carried out at Shachang Village, Gandonghe Village and Dahu Village on
October 24, 25 and 31, 2022, the recorded trainees are 269 person-times and
the actual trainees are 170 person-times, resulting in excessive 99
person-times of trainees and RMB 11,900 Yuan by cheating.
7. Training institutions shorten the training period and employ
individuals who do not meet the training requirements to accommodate
the trainees, affecting the training's efficacy.
(1) Guangkuo Tiandi Company has been entrusted by the Linwu County
Project Office to conduct 6 farmer trainings from 2020 and 2022. The data on
reimbursement revealed that 5446 individuals received training. Each training
class needed one day of training time according to the bid documents,
contract agreements, and training plans. Although each training class's actual
teaching time was only half a day, the training price was determined based on
a full day of instruction. 145 participants in 2021, or 8.13% of the overall
training, did not meet the age restriction of 16 to 75. 95 individuals of them
were above the age of 80. 3 individuals were under the age of 16, and the
oldest was 93. When conducting farmer training in 2022, the company
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tampered with the attendance form of 87 individuals over the age of 75 to be
under 75 years old.
(2) Guangkuo Tiandi Company has been entrusted by the Lengshuitan
District Project Office to conduct 24 farmer trainings from May 2020 to April
2022. The data on reimbursement revealed that 14,124 individuals received
training. Each training class needed to complete one day of instruction
according to the bidding documents, contract agreements, and training
programs. The training fee was estimated as one day of instruction for each
class. However, each training session lasted just half a day. Among the
trainees, there are 2130 individuals aged 70 or above or under 18, accounting
for 15% of the total number of trainees.
(3) Dayouzuowei Company was entrusted by Qiyang City Project Office to
conduct 11 farmer trainings from May 2020 to December 2022. The
reimbursement data showed that 10,774 people were trained. The bidding
documents, contract agreements, and training programs required that each
training class should have one day of training time. Each training session's
actual training time was only half a day, but the training fee was based on one
day of training for each class.
(4) Through spot checks, the Baojing County Project Office discovered that
505 individuals had over-reported for training from 2020 to 2022. Of these,
36 had over-reported for training in 2020. 371 individuals have over-reported
for training in 2021, and 98 individuals had over-reported for training in
2022.
According to Article 9 of Accounting Law of the People's Republic of China,
all units should conduct accounting in accordance with actual economic and
business transactions, complete accounting vouchers, register accounting
books, and prepare financial and accounting reports". The aforementioned
acts are in violation of this article. According to Article 57 of Budget Law of
the People's Republic of China", the financial departments of governments at
all levels must, in accordance with laws, administrative regulations, and the
provisions of the financial department of the State Council, allocate funds for
budgetary expenditures in a timely and sufficient manner, and strengthen the
management and supervision". No unit is allowed to conduct accounting with
false economic and business transactions or data. The expenditures of
governments at all levels, departments and units must be implemented in
accordance with the budget and should not be falsely disbursed". Article 56
of the Measures for the Administration of Loans and Grants by International
Financial Units and Foreign Governments (Decree No. 85 of the Ministry of
Finance of 2016) states that "project implementation units, project
coordination agencies, financial departments, and individuals who
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fraudulently obtain loan and grant funds through false reporting, fraudulent
claims, or engage in illegal use of loan and grant funds in violation of
regulations, such as detention, interception, and misappropriation, or illegally
benefit from them, should be dealt with regulations in accordance with the
provisions of relevant laws and regulations. After the audit pointed out the
problems, Hengnan Chuyue Vocational Skills Training School Co., Ltd.
returned the defrauded training expenses of RMB 88,000 Yuan to Finance
Bureau of Hengnan County, Hunan Wucai Agricultural Science and
Technology Development Co., Ltd. returned the defrauded training expenses
of RMB 91,000 Yuan to Finance Bureau of Hengnan County, and Guangkuo
Tiandi Company returned the defrauded training expenses of RMB 99,800
Yuan and RMB 47,400 Yuan to Finance Bureau of Lengshuitan District and
Linwu County Finance Bureau respectively, Dayouzuowei returned the
defrauded training cost of RMB 130,400 Yuan to the Finance Bureau of
Yizhang County, and the total amount of the above returned RMB 456,600
Yuan to the Finance Bureau where the relevant project office is located. On
May 19, 2023, the Party group of Agricultural and Rural Bureau of
Hengyang County made an "admonition talk" with Liu XX, a staff member
of the project office. On June 24, 2023, the Party Group of Agriculture and
Rural Bureau of Linwu County issued an "admonition talk" to Chen Mouwu,
a staff member of the project office. The above-mentioned training fee
involved being defrauded was RMB 1,393,700 Yuan, and the Provincial
Agricultural Economy Center has adjusted the relevant accounting subjects
and financial statements as required.
The Provincial Agricultural Center for Foreign Economic Cooperation is
mandated to conduct additional inspections in accordance with Article 12 and
14 of the Regulations on the Punishment and Punishment of Financial
Violations, supervise and urge relevant county (city, district) project offices
to recover the funds obtained fraudulently, deal seriously with pertinent
responsible personnel in accordance with the law and regulations, and carry
out one or more of the following actions in order to prevent such problems
from happening again in the future.
8. The Cili County Project Office did not strictly check the acceptance of
the purchase of insecticide lamps.
In October 2022, Cili County Project Office purchased 114 solar wind
suction insecticidal lamps, with the unit price of RMB 3,667 Yuan/lamp and
the contract amount of RMB 418,038 Yuan after inquiry and purchase. The
supplier is Hunan Tengyue Lighting Engineering Co., Ltd. The model
provided by the supplier when bidding is Baodi brand BD-SC06-01 produced
by Yangzhou Baodi Lighting Technology Co., Ltd., and the pest killing lamp
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with automatic pest dumping function. After on-site verification, it is found
that the acceptance check of Cili County Project Office is not strict, and the
actually installed pest killing lamp is the same brand basic model BD-SCO6
without automatic pest dumping function. A price comparison reveals that the
Agricultural and Rural Bureau of Yongding District paid only RMB 2031.82
Yuan per lamp for insect killing lamps of the same brand and model in April
2023 as opposed to the Cili County Project Office, which paid RMB 1635.18
Yuan. The materials, manufacturing processes, visual appeal, purchase
timing, etc. of the insect killing lights acquired by the Cili County Project
Office and Agricultural and Rural Bureau of Yongding District are diverse,
but the cost is unquestionably expensive.
The aforementioned acts are inconsistent with Article 21 the Measures for the
Administration of Loans and Grants by International Financial Units and
Foreign Governments (CGH [2017] No. 28) of the Ministry of Finance,
which states that "the project implementation unit should strengthen the cost
management of project preparation and implementation links and carry out
financial work such as budget estimation, confirmation, payment, control,
and project implementation units are required to carry out the following
obligations according to Article 12 of the Measures for the Administration of
Loans and Grants by International Financial Units and Foreign
Governments (Decree No. 85 of the Ministry of Finance of 2016).......(III)
Formulate and implement various management regulations for loan and grant
projects, and use funds in a safe, standardized, and effective manner".
It is recommended that the Provincial Agricultural Center for Foreign
Economic Cooperation further check and supervise and urge the Cili County
Project Office to strengthen the acceptance supervision of procurement
activities.
9. Some project counties have not received sufficient supporting funds.
Yongshun County's 2022 county-level supporting fund was planned to be
RMB 232,500 Yuan. By the time of audit on May 10, 2023, the above
supporting fund has not been in place.
The above actions are inconsistent with the provisions of Article 12,
Paragraph 2 of the Measures for the Administration of Loans and Grants by
International Financial Units and Foreign Governments (Order No. 85 of the
Ministry of Finance in 2016), which states that "Based on legal documents on
loans and grants and relevant domestic regulations, project supporting funds
should be implemented with project procurement organized, project activities
carried out, project progress promoted, and project performance monitored".
It is recommended that the Provincial Agricultural Center for Foreign
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Economic Cooperation improve relations and coordination with the financial
division and push for prompt and thorough implementation of county-level
supporting funds. The audit's recommendation has been adopted by the
Provincial Agricultural Center for Foreign Economic Cooperation.
10. Some project counties detained replenishment funds from World
Bank.
(1) The Zhongfang County Finance Bureau detained RMB 5,788,900 Yuan
of the replenishment funds from World Bank.
On June 23, 2021, the Zhongfang County Finance Bureau received the No. 4
withdrawal application to replenish the fund of RMB 5,083,900 Yuan. As of
April 15, 2023, RMB 10,100 yuan had not been paid. On January 18, 2023,
the Zhongfang County Finance Bureau received the No.8 withdrawal
application for replenishment of RMB 6,343,400 Yuan. As of April 15, 2023,
RMB 5,778,800 Yuan had not been paid.
(2) Huayuan County Finance Bureau detained RMB 2,278,800 Yuan of
replenishment funds from World Bank.
On May 5, 2022, the Huayuan County Finance Bureau received RMB 2.2788
million Yuan of withdrawal repayment in 2022, and paid the fund to the
Huayuan County Project Office on June 27, 2022, and it was delayed for 53
days.
(3) Yongshun County Finance Bureau detained RMB 270,000 Yuan of
World Bank replenishment funds.
On May 5, 2022, the Finance Bureau of Yongshun County received the
repayment of RMB 270,000 Yuan from the 2022 withdrawal reimbursement,
and paid the repayment to the Yongshun County Project Office on June 17,
2022, and it was delayed for 43 days.
The above behavior is inconsistent with Article 39 of the Financial
Management Manual for Hunan Province Agricultural Pollution
Comprehensive Management Project Financed by the World Bank Loan,
which states that the loan (granted) funds of the World Bank should be
allocated level by level according to the debtor relationship determined in the
loan agreement. The financial departments of cities, prefectures, and directly
administered counties (cities) are required by law to allocate the withdrawal
reimbursement funds to the debtor or the project implementation unit within
ten legal working days of receiving them, and it is strictly forbidden to hold
onto and embezzle them.
In order to prevent such issues from occurring again in the future, it is
recommended that the Provincial Agricultural Center for Foreign Economic
Cooperation supervise and urge the pertinent county finance agencies to
allocate project funding to pertinent project units as soon as possible. The
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audit's recommendation has been adopted by the Provincial Agricultural
Center for Foreign Economic Cooperation.
11. Some project counties (cities) detained provincial supporting funds.
(1) Zhongfang County Finance Bureau detained RMB 435,100 Yuan of
provincial supporting funds.
On December 1, 2020, the Finance Department of Hunan Province issued a
provincial counterpart fund of RMB 600,000 Yuan to Zhongfang County. As
of April 14, 2023, RMB 435,100 Yuan was detained in the Finance Bureau of
Zhongfang County.
(2) Huayuan County Finance Bureau detained RMB 450,000 Yuan of
provincial supporting funds.
On August 4, 2022, the Hunan Provincial Department of Finance issued a
provincial supporting fund of RMB 450,000 Yuan to Huayuan County for
that year. The Huayuan County Finance Bureau only allocated it to the
Huayuan County Project Office on November 18, 2022, and it was delayed
for 106 days.
(3) Qiyang Agriculture and Rural Affairs Bureau detained RMB 700,000
Yuan of provincial supporting funds.
In October 2022, Qiyang Municipal Bureau of Agriculture and Rural Affairs
received RMB 700,000 Yuan of provincial supporting funds, and as of March
24, 2023, RMB 700,000 Yuan of provincial supporting funds were not been
allocated to the specific account.
The aforementioned acts are not in line with Article 57 of the Budget Law of
the People's Republic of China, which states that "the financial departments
of governments at all levels must, in accordance with laws, administrative
regulations and the provisions of the financial department of the State
Council, allocate funds for budgetary expenditures in a timely and sufficient
manner, and strengthen the management and supervision of budgetary
expenditures". The Article 11 of Chapter 2 in Financial Management Manual
for the World Bank Loaned Hunan Province Agricultural Pollution
Comprehensive Management Project states that "the management of various
supporting funds for various government and industry departments at all
levels... Relevant departments should promptly and fully allocate supporting
funds and copy the documents to the financial departments at same level and
project offices. Project offices at all levels should coordinate the
implementation of supporting funds and register the distribution and use of
various funds.
To avoid a recurrence of the same issues in the future, it is recommended that
the Provincial Agricultural Center for Foreign Economic Cooperation press
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the Finance Bureau of Zhongfang County and the Agricultural and Rural
Bureau of Qiyang City to promptly allocate project supporting funds to the
appropriate project units or special accounts. The audit's recommendation
has been adopted by the Provincial Agricultural Center for Foreign Economic
Cooperation.
12. Some project counties (districts) project offices use supporting funds
and project management fees beyond their scope.
(1) The Zhongfang County Bureau of Agriculture and Rural Affairs granted
RMB 107,900 Yuan in subsidies for going to the countryside beyond the
scope.
From 2021 to 2022, the Zhongfang County Bureau of Agriculture and Rural
Affairs disbursed RMB 107,900 Yuan from the provincial counterpart funds
beyond the scope of the Zhongfang County Project Office, including RMB
80,300 Yuan in 2021 and RMB 27,600 Yuan in 2022. The payment voucher
is only accompanied by the approval form for going to the countryside,
lacking supporting materials for participating in farmland management
proj ects.
(2) The Zhongfang County Bureau of Agriculture and Rural Affairs
disbursed RMB 290,000 Yuan for household survey beyond the scope.
In July 2022, the Agricultural and Rural Bureau of Zhongfang County paid
RMB 290,000 Yuan from provincial counterpart funds for the household
investigation project of the safe use of contaminated farmland of Huaihua
Branch of Hunan Ogeni Agricultural Technology Development Co., Ltd.
After investigation and verification, the project does not belong to the
implementation of farmland management projects.
(3) The Yizhang County Project Office disbursed RMB 127,300 yuan of
extra project expenses beyond the scope.
In 2022, the Yizhang County Project Office disbursed RMB 127,300 Yuan of
non-project expenses from the county level supporting funds, such as RMB
10,000 Yuan of official vehicle fuel card recharge, RMB 29,200 Yuan of
official vehicle repair and maintenance service fees disbursed from Yizhang
County Agricultural and Rural Bureau in June, and RMB 31,100 Yuan of
subsidies disbursed from Yizhang County Agricultural and Rural Bureau
Testing Station and Rural Revitalization Office in September.
(4) The Lengshuitan District Project Office spent RIB 509,200 Yuan on the
management of projects beyond the scope.
In 2022, the Lengshuitan District Project Office disbursed the salary of RMB
509,200 Yuan in 2021 and 2022 for 15 employees of Lengshuitan District
Agricultural and Rural Bureau from the farmland management project
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management fee, including RMB 228,300 Yuan in 2021 and RMB 280,900
Yuan in 2022.
The aforementioned acts are not in line with Article 63 of the Law of the
People's Republic of'China, "All departments and units should strengthen the
management of budgetary revenues and expenditures, and should not
intercept or use the budgetary revenues that should be turned over, and
should not change the purpose of budgetary expenditures without
authorization", Article 38 of the Regulations for the Implementation of the
Budget Law of the People's Republic of China states that "governments at all
levels, departments, and units should improve the management of budgetary
expenditures, strictly adhere to the financial and budgetary systems, refrain
from arbitrarily raising the standards for expenditures, and use funds strictly
in accordance with the purposes of expenditures as specified in the budget."
Article 22 of the Measures for the Administration of Loans and Grants by
International Financial Organizations and Foreign Governments (CGH [2017]
No. 28) issued by the Ministry of Finance states that "financial department
and project implementation units should strictly pay and collect various
expenses in accordance with the scope, standards, conditions, categories, and
relevant domestic regulations specified in the loan and grant legal
documents".
In order to avoid similar issues in the future, it is recommended that the
Provincial Agricultural Center for Foreign Economic Cooperation strongly
advise relevant project offices to strictly use supporting funds and project
management fees in accordance with regulations and promptly return
excessive expenditures to the original funding channels. The audit's
recommendation has been adopted by the Provincial Agricultural Center for
Foreign Economic Cooperation.
13. The Cili County Project Office disbursed RMB 117,480 Yuan in
training funds in violation of regulations.
The subsidy for Cili County Project Office staff to go to the countryside has
included working meal expenses, but on May 9, 2022, Cili County Project
Office disbursed RMB 117,480 Yuan of the Project Office staff's meal
expenses from the training expenses, including RMB 18,430 Yuan of Cili
County Yunchaoshanzhuang meal expenses, RMB 22,080 Yuan of Hunan
Changyupu Agricultural Technology Development Co., Ltd. meal expenses,
RMB 47,320 Yuan of Cili County Xiangmanlou meal expenses, RMB 29,740
Yuan of Cili County Muyuanxiang Ecological Agricultural Development Co.,
Ltd. meal expenses. Spot check the dining conditions of the training in
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Tongjinpu, Dongyueguan Beiping, Yangliupu and other village headquarters
in Cili County. The training instructors did not actually eat anything.
The above behavior is inconsistent with Article 22 of the Measures for the
Administration of Loans and Grants by International Financial
Organizations and Foreign Governments (CGH [2017] No. 28) issued by the
Ministry of Finance, which states that "financial departments and project
implementation units should strictly pay and collect various expenses in
accordance with the scope, standards, conditions, categories, and relevant
domestic regulations specified in the loan and grant legal documents".
It is recommended that the Provincial Agricultural Center for Foreign
Economic Cooperation should supervise and urge the Cili County Project
Office to use the loan funds in strict accordance with the regulations, conduct
accounting according to the actual economic business matters, and timely
return the out of range expenditures to the funding channels, so as to prevent
the recurrence of such problems in the future. The Provincial Agricultural
Center for Foreign Economic Cooperation has accepted the audit
recommendation.
14. The Yongding District Project Office disbursed RMB 12,464 Yuan in
official reception fees beyond the scope.
From 2021 to 2022, the Yongding District Project Office illegally disbursed
RMB 12,464 Yuan in hospitality and meal expenses for staff from Hunan
Institute of Agricultural Environment and Ecology (hereinafter referred to as
Provincial Agricultural Environment Institute) and Nuclear Industry 230
Research Institute. According to the consultation service contract between
both parties, the above reception fees are not borne by the Yongding District
Project Office.
The aforementioned acts violate the provisions of Article 6 of the Regulations
on the Administration of Domestic Official Reception of Party and
Government Organs (ZBF [2013] No. 22) issued by the General Office of the
Communist Party of China Central Committee and the General Office of the
State Council, which states that "reception units should strictly control the
scope of domestic official reception and should not use public funds to
reimburse or pay expenses that should be borne by individuals", and Article 7,
which states that "reception units should strictly control reception approval
according to the prescribed reception scope". The appropriate staff from the
Provincial Agricultural Environment Institute and the Nuclear Industry 230
Research Institute reimbursed the Yongding District Project Office for the
RMB 12,464 reception dinner charge after the audit identified the issue. Hu
Mouling, a member of the project office staff, received a notice of criticism
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and punishment from the Party Group of the Agricultural and Rural Bureau
of the Yongding District on April 20, 2023.
It is recommended that the Provincial Agricultural Economy Center supervise
and urge the Yongding District Project Office to strictly control the scope of
domestic official reception and prevent such problems from happening again
in the future. The Provincial Agricultural Center for Foreign Economic
Cooperation has accepted the audit recommendation.
15. The Zhongfang County Project Office granted RMB 330,000 Yuan of
rice field restructuring subsidies beyond the scope.
In April 2020, the Zhongfang County Project Office signed the Agreement on
Paddy Field Restructuring in the project implementation area with Hunan
Jiguoguo Agricultural Technology Co., Ltd. and Huaihua Gold Land
Agriculture and Forestry Development Co., Ltd., respectively. The area of the
restructuring is 180 mu and 150 mu, respectively. The restructuring started in
2020. The restructuring crops are fruits and Chinese medicinal herbs, and the
subsidy is RMB 500 Yuan per mu per year for three consecutive years. After
verification, the above two companies completed planting structure
adjustments in August 2015 and April 2017 respectively before the project
started. In August 2022, the Zhongfang County Project Office will pay RMB
180,000 yuan and RMB 150,000 Yuan respectively to the above two
companies for rice field restructuring from 2020 to 2021, totaling RMB
330,000 Yuan.
The aforementioned acts are not in accordance with Article 56 of the
Measures for the Administration of Loans and Grants by International
Financial Organizations and Foreign Governments (Decree No. 85 of the
Ministry of Finance of 2016) The provisions of "project implementation units,
project coordination agencies, financial departments, and individuals who
fraudulently obtain loan and grant funds through false reporting, false claims,
or use loan and grant funds in violation of regulations, such as detention,
interception, misappropriation, or illegally benefit from them, should be dealt
with in accordance with the provisions of relevant laws and regulations.
It is recommended that the Provincial Agricultural Center for Foreign
Economic Cooperation urge the Zhongfang County Project Office to further
verify and deal with it according to relevant regulations and actual conditions.
The Provincial Agricultural Center for Foreign Economic Cooperation has
accepted the audit recommendation.
16. World bank credits of Hengyang County are not fully incorporated
into the government debt management system.
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RMB 23,483,004.78 Yuan was undercounted by Hengyang County's debt
system. As of the audit on May 7, 2023, the Hengyang County government
debt management system reflected the balance of Agricultural Land
Management Project debt (original currency) of USD 4,818,730.56,
converted into RMB 32,833,445.05 Yuan. The original currency of the
Hengyang County project debt splitting single debt was USD 8,086,099.68,
and the loan agreement implementation table reflected the actual cumulative
withdrawal of USD 8,086,099.68. USD 3,267,369.12 was undercounted by
the debt system, converted into RMB 23,483,004.78 Yuan, which is actually
an incomplete reflection of the debt in 2021.
The above practices are not in line with Article 11 of the Measures for the
Administration of Loans and Grants by International Financial
Organizations and Foreign Governments (Decree No. 85 of the Ministry of
Finance of 2016), which stipulates that "local financial departments shall
perform the following duties: ... (VII) Incorporate loans for which the local
government has responsibility for repayment into the budget management
and debt limit management at the same level, strengthen the monitoring of
loans with guarantee responsibility from the local government, and establish
a risk emergency handling mechanism and prevention and control measures
to prevent and resolve debt risks".
It is recommended that your entity shall urge the Hengyang County Project
Office to carry out debt management in strict accordance with regulations to
ensure that debt accounting is true and complete. The audit recommendations
have been accepted by your entity.
(II) Issues on internal control
1. The agronomic measures of some county (city) project offices are
poorly implemented and supervision is not in place.
(1) In 2022, the Zhongfang County Project Office failed to urge villages
(communities) to submit regulatory evidence such as videos and photos
meeting the requirements in a timely manner in accordance with the
requirements of the supervision agreement, failed to strictly review and check
the acceptance materials, and failed to purchase accident insurance for
relevant personnel participating in the supervision in accordance with the
agronomic measures supervision agreement. The contents of the procurement
of agricultural professional cooperatives, pictures of the implementation of
agronomic measures, acceptance materials, payment applications, and paper
materials of payment vouchers are not kept in separate volumes in
accordance with regulations (that is, one volume is established for one
contract).
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(2) The Jishou City Project Office failed to supervise the villagers'
supervision group on agronomic measures in place, and failed to carefully
review and check the acceptance materials. With the 2021 and 2022
agronomic measures supervision agreements signed by the Jishou City
Project Office with the villagers' supervision groups of Longwu Village and
Jinye Village spot-checked, the Office failed to provide photographic
evidence of the application of organic fertilizer, soil passivator, water
management, foliar barrier in 2021 by Longwu Village Cooperative and
photographic evidence of the application of organic fertilizer, soil passivator,
water management, and foliar barrier at Jinye Family Farm in 2021 and 2022.
(3) The Baojing County Project Office failed to supervise the villagers'
supervision team on agronomic measures in place, and failed to strictly
review and check the acceptance materials. With the 2022 Agronomic
Measures Supervision Agreement signed by the Baojing County Project
Office and the villagers' supervision group spot-checked, the Office failed to
provide complete photos and videos of the villagers' supervision groups
applying organic fertilizer, soil passivators, water management and foliar
barrier agents.
(4) The third-party supervision agency for the implementation of agronomic
measures by the Hengnan County Project Office failed to perform their duties
properly. With the supervision data of agronomic measures in Hengnan
County in 2021 and 2022 spot-checked, the audit found that Hengyang Water
Conservancy and Hydropower Engineering Construction Supervision Co.,
Ltd. of the third-party supervision agency for the implementation of
agronomic measures failed to implement the agronomic measures in
accordance with the requirements of the World Bank-financed Hunan
Province Farmland Pollution Comprehensive Management Project
Agronomic Measures Implementation Process Supervision Plan. The
supervision form has not been approved and signed by the farmland
management entity, and the employment form of agronomic measures at the
project site has not been signed by the actual workers, with missing or
unqualified factual evidence in the implementation of agronomic measures. A
total of 29 short videos in 2021 were provided in all project areas, all of
which were invalid videos, and there was no date, time, location, task content
and other information. A total of 36 short videos in 2022 were provided in all
project areas, of which 29 were invalid videos, in which information such as
date, time, location, and task content was missing in whole or in part.
The above practices are not in line with Article I of Annex 1 of the Notice of
the Hunan Provincial Department of Agriculture and Rural Affairs and the
Hunan Provincial Department of Finance on Printing and Distributing
73
Relevant Supplementary Provisions for the World Bank-Financed Hunan
Farmland Pollution Comprehensive Management Project (XNL [2020] No.
2), which stipulates that "Agronomic Measures Acceptance Procedure:
Within one week of receiving the application, the County Project Office shall
organize a group composed of the County Finance Bureau, a third-party
supervision agency and relevant agricultural experts to conduct acceptance
and fill in the acceptance form", Chapter 6 of the World Bank-financed
Hunan Farmland Pollution Comprehensive Management Project
Implementation and Management Manual, which stipulates that "IV. Project
implementation and supervision...... 2. Supervision and arrangement of
project implementation needs to be supervised throughout the process, and
supervision is divided into two aspects: supervision of the implementation of
engineering measures and supervision of the implementation of agronomic
measures...... For details of agronomic measures supervision, see Annex 7
Agronomic Measures Implementation Process Supervision Plan", and
Chapter 8 of the World Bank-financed Hunan Province Farmland Pollution
Management Project Procurement Management Manual, which stipulates
that "For file management, the World Bank requires project implementers to
keep records of each stage of the procurement process, and the purchaser
must keep a complete set of whole-process documents, with the procurement
documents kept in separate volumes (i.e., one volume for each contract). A
copy of the community participation document shall be submitted to the
county project office for the record. I. Documents that need to be kept... (II)
For the inquiry and procurement of goods, engineering and non-consulting
services: inquiry documents, quotations, quotation evaluation reports,
contracts and amendments to contracts, completion or delivery certificates,
acceptance certificates, payment vouchers, etc.. ...... (IV) For community
participation: the relevant vouchers for the implementation of agronomic
measures, including the detailed list of community participation content,
implementation agreements, project activity lists, visa forms for farmers
recognized by farmers associated with the implementation of agronomic
measures, acceptance forms for the implementation of agronomic measures,
payment applications, payment vouchers, etc., shall be kept by
specially-assigned person of the county project office".
It is recommended that your entity shall urge relevant project offices to
strengthen the supervision of villagers' supervision groups and third-party
supervision agencies of agronomic measures, and comprehensively
investigate problems by drawing inferences from one case to improve the
accuracy of the implementation of agronomic measures. The audit
recommendations have been accepted by your entity.
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2. Baojing County Project Office failed to purchase and apply lime and
soil passivator in accordance with technical specifications.
In 2022, the Baojing County Project Office failed to purchase lime and soil
passivator RMB 284,700 Yuan in accordance with the technical
specifications for the application of lime and soil passivator for farmland
management projects, including 141.78 tons of lime purchased more with a
purchase amount of RMB 171,600 Yuan, and 168.4 tons of soil passivator
with a purchase amount of RMB 113,100 Yuan. All the overpurchased lime
and soil passivators were applied to the farmland in the project area.
The above practices are not in line with Annex 9 of the World Bank-financed
Hunan Province Farmland Pollution Comprehensive Management Project
Implementation Management Manual: Quality Requirements and Application
Technical Regulations for Agricultural Calcareous Composites, which
stipulates that "Sand < 5.5, and the application standards of agricultural lime
in the first, second and third years are 330, 165 and 165 kg/mu, respectively;
Sand is 5.6-6.5, and the application standards of agricultural lime in the first,
second and third years are 220, 110 and 110 kg/mu respectively" and Annex
10: Quality Requirements and Application Technical Regulations for
Passivators, which stipulates that "0.2 < rice cadmium < 0.3, soil cadmium <
0.6, and the application passivator standards in the first, second and third
years are 220, 120 and 120 kg/mu, respectively; 0.3 < rice cadmium < 0.4, 0.6
< soil cadmium < 1.0, and the application passivator standards in the first,
second and third years are 320, 170 and 170 kg/mu respectively".
It is recommended that your entity shall urge the Baojing County Project
Office to implement procurement in accordance with technical specifications,
apply lime and soil passivators according to regulations, and
comprehensively investigate problems by drawing inferences from one case
to improve the accuracy of agronomic measures. The audit recommendations
have been accepted by your entity.
3. The Huayuan County Project Office failed to apply the passivator in
accordance with the World Bank's technical regulations.
The World Bank's technical regulations require that the application of
passivators shall be generally carried out at the same time as ploughing, but
in 2022, Jinrong Village and Longmen Village in Huayuan County applied
passivators when the land was barren and overgrown and the application
conditions were not met.
The above practices are not in line with the World Bank-financed Hunan
Province Farmland Pollution Comprehensive Management Project Soil
Heavy Metal Passivator Quality Requirements and Application Regulations,
which stipulates that "7. Application method... (1) It is generally carried out
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at the same time as ploughing. (2) It can be applied manually or mechanically,
and it is mixed evenly with the soil of the cultivated layer".
It is recommended that your entity shall urge the Huayuan County Project
Office to implement agronomic measures in strict accordance with technical
regulations, and comprehensively investigate problems by drawing inferences
from one case to improve the accuracy of the implementation of agronomic
measures. The audit recommendations have been accepted by your entity.
4. Some county project offices have poor management of fixed assets.
(1) The fixed assets such as laptops and copiers purchased by the Hengnan
County Project Office from 2020 to 2021 were occupied by the Hengnan
County Finance Bureau and its staff, involving an original value of RMB
49,342 Yuan, and a GPS locator with an original value of RMB 3,400 Yuan
was lost.
(2) Yizhang County Project Office purchased 3 portable X fluorescent heavy
metal speed testers on November 8, 2021 with a total contract price of RMB
1,348,800 Yuan, and purchased 182 solar insecticidal lamps in April 2022
with a total contract price of RMB 596,600 Yuan, and failed to register fixed
assets as required.
The above practices are not in line with Article 28 of the Measures ,fr the
Financial Management of International Financial Organizations and
Foreign Government Loans and Grants Projects (CGH [2017] No. 28) of the
Ministry of Finance, which stipulates that "the project implementation
organization shall strictly manage the formation, recognition, valuation, profit
and loss and transfer of project current assets, fixed assets and intangible
assets in accordance with relevant domestic regulations to prevent the loss of
assets".
It is recommended that your entity shall urge the Hengnan County Project
Office and Yizhang County Project Office to strengthen the management of
fixed assets, recover assets occupied by foreign units and ensure the safety
and integrity of state-owned assets. The audit recommendations have been
accepted by your entity.
5. The original data of financial reimbursement of Hengnan County
Project Office lacks of standardization and completeness.
In 2022, the Hengnan County Project Office paid RMB 41,720 Yuan for
travel expenses to the countryside of staff outside the Project Office without
request reports or meeting minutes for staff transfer. There was a car rental
fee of RMB 15,100 Yuan in January 2022, while its issuer and payee were
inconsistent.
The above behavior is not in line with the provision of "Financial
Management Manual of the Hunan Integrated Management of Agricultural
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Land Pollution Project Financed by the World Bank" Article 23 "All
expenses of the Project must be supported by legal original documents, and
the financial situation shall be truthfully recorded and reflected without
falsification. All places must use the unified accounting methods of the
Project to practically and effectively carry out works of bookkeeping,
accounting and reimbursement".
We recommend that your entity urge Hengnan County Project Office to
standardize financial management and strengthen basic accounting work to
strictly implement the financial management system. Your entity has
accepted the audit recommendation.
(III) Issues on project management
1. The project supervisory unit and relevant personnel failed to perform
their duties properly, resulting in loan funds being defrauded of RMB
635,900 Yuan.
(1) Defraud RMB 462,300 Yuan of project payment with fictitious project
information.
According to the acceptance data of Lengshuitan District Project Office on
October 27, 2022, the field works projects of Lanjiaoshan Street, Puliqiao
Town and Huangyangsi Town in Lengshuitan District have completed the
project investment of RMB 3,338,700 Yuan. Taking it as the basis for
calculating the project payment, Lengshuitan District Project Office paid the
construction unit Hunan Yixin Construction Engineering Co., Ltd.
(hereinafter referred to as Yixin Company) a progress payment of RMB
2,600,000 Yuan on February 16, 2023. Through audit we found that five
sub-projects, including Niaotang, Dashatang, Guangmutang, Shuangbatang
and Zezitang Drainage Ditch, were not implemented, involving a contract
cost of RMB 462,300 Yuan. However, Lengshitan District Project Office and
Yixin Company prepared false project measurement inspection application
forms, project acceptance forms and project progress statements based on the
above five unimplemented projects, and in February 2023 Lengshitan District
Project Office paid Yixin Company the project payment of RMB 462,300
Yuan for fictitious projects.
(2) Defraud RMB 84,400 Yuan of project payment with projects completed
by other units.
According to the project measurement inspection application form, project
acceptance form and project progress statement of Lengshuitan District
Project Office on October 27, 2022, the field works sub-project of Xinkaitang
implemented in 2022 was contracted and completed by Yixin Company, and
the cost of construction applied for settlement was RMB 84,400 Yuan.
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Lengshuitan District Project Office paid Yixin Company 84,400 Yuan for the
project in February 2023. We verified that the project was actually funded
and implemented by Lanjiaoshan Street, Lengshuitan District, and has been
completed and accepted on December 26, 2022.
(3) Defraud RMB 61,697.3 Yuan of project payment with false reports of
work quantities.
Baojing County Project Office overpaid RMB 61,697.3 Yuan to the field
works construction units of Baojing County No.2 Construction Engineering
Company and Qiyang County Huayang Water Conservancy and Hydropower
Construction Engineering Co., Ltd., including: the over-counting of 211
meters of length for the field works tractor road and over-counting of RMB
30,159.07 Yuan of construction cost in 2019; the over-counting of 27.29
cubic meters of quantity for the retaining wall grouted rubble and
over-counting of RMB 10,197.78 Yuan of construction cost in 2019; the
over-counting of 81 meters of length for the field works new channel in
Ganxi Village and the over-counting of RMB 21,340.45 Yuan of construction
cost in 2020. The project payment of the two field works above were paid
directly at the contract price without financial settlement evaluation.
(4) Defraud RMB 16,549.7 Yuan of project payment with completed project.
According to the settlement data of Zhongfang County Project Office, the
length of the newly repaired tractor road of 2019 field works project in
Zhuyuantou Village was 116 meters with a settlement amount of RMB
24,445.82 Yuan. We verified that the tractor road was completed before April
2018, and only gravel was applied during this construction. After deducting
the cost of surface gravel, RMB 7,896.12 Yuan, the Zhongfang County
Project Office actually overpaid RMB 16,549.7 Yuan of project payment to
the construction unit, Huaihua Pinge Construction Engineering Co., Ltd.
(5) Defraud RMB 10,975.4 Yuan of project payment with exorbitant
estimation and calculation.
The length of the tractor road of 2021 field works project in Bailiantou,
Xinjian Village, Xinjian Town, Zhongfang County was reported as 283
meters for settlement and reimbursement, while the actual length measured
on site was only 263 meters, with an over-counting of 20 meters of
construction length. Zhongfang County Project Office overpaid RMB
10,975.4 Yuan of project payment to the construction unit, Hunan Yafei
Construction Engineering Co., Ltd.
The above practices are not in accordance with provisions of "Budget Law of
the People's Republic of China" Article 57, "The financial departments of a
government at any level must, in accordance with regulations, appropriate the
funds for budgetary expenditure in a timely manner and in full amount, and
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strengthen the management and supervision of budgetary expenditure. The
expenditure of the governments, departments and entities at all levels must
comply with the respective budgets, without any false statement of
expenditure", "Accounting Law of the People's Republic of China" Article 9,
"Each unit must carry out accounting according to actual economic business
events, fill in accounting vouchers, register accounting books and prepare
financial and accounting reports. No unit shall conduct accounting with false
economic and business matters or data", "Financial Rules for Capital
Construction" (Order No. 81 of the Ministry of Financial of the People's
Republic of China in 2016) Article 30, "The competent department of the
project shall strengthen the supervision on the settlement of the project price
in conjunction with the financial department, focusing on the review of the
project bidding documents, the calculation of quantity and various costs, the
contract agreement, the construction variation visa, bid-ask spread of the
labor and the materials, construction claim, etc.", and "Financial Measures
for the Administration of Loans and Grants Projects from International
Financial Organizations and Foreign Governments" by the Ministry of
Finance of the People's Republic of China (CGH [2017] No. 28) Article 7,
"The project implementation unit shall perform the following duties: ...... (V)
Handle the drawing and reimbursement of loan and grant funds according to
relevant regulations of the credit side, the granting side and domestic
government. Use the project funds in a reasonable and compliant manner".
After we pointed out the problems through audit, Lengshuitan District Project
Office organized construction units to carry out construction on three
sub-projects, including Dashatang, Guangmutang and Zezitang Drainage
Ditch, involving a contract cost of RMB 312,800 Yuan. As for the defrauded
project payment mentioned above, RMB 635,900 Yuan, your entity has
adjusted relevant accounting titles and financial statements as required.
In accordance with the provisions of Article 12 and Article 14 of
"Regulations on Punishment for Financial Violations", We ordered your
entity to further check with relevant departments, and to urge project offices
of relevant counties (cities and districts) to recover defrauded funds. Deal
with relevant responsible personnel seriously in line with laws and
regulations, and draw inferences to prevent the recurrence of such issues in
the future.
2. There are some problems such as evading public bidding, relying on
bidding, building before bidding, subcontracting and illegal
subcontracting in some projects.
(1) There are some problems in field works implemented by Baojing County
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Project Office, such as avoiding public bidding, subcontracting and illegal
subcontracting.
The first is to break up the whole into parts and avoid public bidding,
involving a budget of RMB 5,313,900 Yuan. In 2021, the field works of
Qianling Town, Shuitian River Area and Fuxing Area were submitted for
review at the same time. In November 2021, the financial affairs center of
Baojing County approved the budget amounts of the two area projects of
RMB 2,285,900 Yuan and RMB 3,028,000 Yuan respectively, totaling RMB
5,313,900 Yuan. In December, 2021, when Baojing County Project Office
divided the above-mentioned work into two sections for procurement, it did
not conduct public bidding separately according to regulations, but conducted
procurement by way of inquiry. Hunan Zhihang Project Management Co.,
Ltd. and Hunan Jiayang Construction Engineering Co., Ltd. (hereinafter
referred to as Jiayang Company) won the bid, with the winning amounts of
RMB 1,770,000 yuan and RMB 2,359,500 yuan respectively.
The second is weak supervision, and there are subcontracting and illegal
subcontracting behaviors in the works.
After purchasing by inquiry in November 2020, Jiayang Company won the
bid for the 2020 field works, with the winning bid amount of RMB 1,972,900
Yuan. During the implementation, Jiayang Company divided them into 4
parts for subcontracting, which were subcontracted to the Baojing Yongxin
Construction Project Team, the Baojing Qingxiruili Water Conservancy and
Hydropower Engineering Team, the Baojing Anjian Rural Traffic
Construction Co., Ltd. and the Baojing Deqing Traffic Engineering Co., Ltd.,
respectively, involving a subcontracting work cost of RMB 1,371,200 Yuan,
accounting for 79.47% of the settlement amount of RMB1,725,400 yuan.
In December 2021, Jiayang Company won the bid for the Fuxing Area
Project of 2021 field works, with a bid amount of 2,359,500 Yuan. During
the implementation, Jiayang Company divided them into 2 parts for
subcontracting, which were subcontracted to Baojing Yongxin Construction
Team and Hunan Taobo Construction Engineering Co., Ltd. respectively. As
of the audit on June 6, 2023, the work payment paid to subcontractors was
RMB 1,043,000 Yuan, accounting for 81.08% of the reimbursement amount
of RMB 1,286,400 Yuan.
(2) Circumvention of public tender, winning bids and subcontracting of
enterprises without the required qualifications, and other problems were
found in the field works implemented by the Cili County Project Office.
Firstly, the project was divided into parts and the public bidding was
circumvented, involving a budget of RMB 26,188,200 Yuan.
In September 2019, the approved budget amount for the field works of Cili
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County Agricultural Land Management Project Phase I was RMB
12,559,800 Yuan. The project was divided into 5 sections for procurement,
with the budget amounts of sections 1 to 5 being RMB 3,190,000 Yuan,
RMB 4,378,200 Yuan, RMB 2,236,200 Yuan, RMB 2,147,800 Yuan and
RMB 607,700 Yuan respectively. On January 10, 2020, except for section 2,
which was subject to domestic competitive bidding, all other sections of the
abovementioned sections were subject to inquiry procurement. Changsha
Jiufeng Construction Engineering Co., Ltd. was awarded with section 1,
Hunan Hefu Construction Engineering Co., Ltd. was awarded with section 2
and Shaoyang Hengchang Engineering Construction Co., Ltd. was awarded
with sections 3, 4 and 5, with bid winning amounts of RMB 3,153,500 Yuan,
RMB 3,428,600 Yuan, RMB 2,202,300 Yuan, RMB 2,104,800 Yuan and
RMB 571,300 Yuan respectively.
In November 2021, the approved budget amount for the field works of Cii
County Agricultural Land Management Project Phase 2 was RMB
13,628,400 Yuan. On February 22, 2022, the project was divided into six
sections, namely sections 6, 7, 8, 9, 10 and 11 by the Cili County Project
Office for procurement, of which five sections were subject to inquiry
procurement and one section was subject to domestic competitive bidding for
procurement, with the bid winning amounts of RMB 1,182,300 Yuan, RMB
1,850,300 Yuan, RMB 2,788,800 Yuan, RMB 3,855,200 Yuan, RMB
1,352,900 Yuan, and RMB 2,400,500 Yuan respectively, totaling RMB
13,429,900 Yuan, and the winning bidders were the consortium of Hunan
Xiezhou Project Management Co., Ltd. (hereinafter referred to as Xiezhou
Company) and Yuanwu Construction Group Co., Ltd., the consortium of
Hunan Qinye Construction Engineering Co., Ltd., Xiezhou Company and
Jiangsu Xinjiang Construction Engineering Co., Ltd. (hereinafter referred to
as Jiangsu Xinjiang Company), the consortium of Xiezhou Company and
Jiangsu Xinjiang Company, the consortium of Xiezhou Company and Jiangsu
Xinjiang Company, and Hunan Cigu Construction Co., Ltd.. The four
winning bidders in the above-mentioned consortium were all led by Xiezhou
Company.
It can be also found from the audit that the bidding units involved in the
section 9 were the consortium of Xiezhou Company and Jiangsu Xinjiang
Company, Henan Shuicheng Construction Engineering Co., Ltd., Zhongyuan
Yuefa Construction Engineering Co., Ltd., and Sichuan Ziyu Construction
Engineering Co., Ltd., whose bid bonds were issued with bank guarantees of
RMB 60,000 Yuan by Handan Congtai Sub-branch of China Construction
Bank. The Cili County Branch of Xiezhou Company had capital transactions
with Henan Shuicheng Construction Engineering Co., Ltd. in January 2023.
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Zhongyuan Yuefa Construction Engineering Co., Ltd. and Sichuan Ziyu
Construction Engineering Co., Ltd. also participated in the inquiry for three
sections, namely sections 6, 8 and 10, all of which were awarded by the
consortium led by Xiezhou Company.
Secondly, enterprises not qualified in water conservancy engineering won
three sections, with a bid winning amount of RMB 4,878,400 Yuan. In
addition to tractor roads and retaining walls, the field works of Cili County
Farmland Management Project Phase 1 were irrigation and drainage works.
The bidding agency did not prepare the tendering (inquiry) documents in
such a way as to require the bidders to have the required qualifications
(qualifications) for the water conservancy engineering construction. On
November 8, 2019, Shaoyang Hengehang Engineering Construction Co., Ltd.,
which had no general contracting qualification in water conservancy and
hydropower engineering, was awarded with sections 3, 4 and 5, with the bid
winning amounts of RMB 2,202,300 Yuan, RMB 2,104,800 Yuan and RMB
571,300 Yuan respectively, totaling RMB 4,878,400 Yuan.
Thirdly, enterprises that did not have the required qualifications illegally won
four sections in the name of the consortium by affiliating with other
enterprises, with a bid winning amount of RMB 9,179,100 Yuan. The
tendering documents required that: the bidders should have the qualification
of Level 3 or above in terms of general contracting and environmental
protection of water conservancy and hydropower projects; in the past 3 years,
the bidders participated in the implementation of at least 2 similar field work
contracts as a contractor; the key positions such as Project Manager, Project
Technical Director, Quality Officer, Safety Officer, construction works and
low-voltage electrician to be appointed by the bidders for the Project should
be the own personnel of the bidders. On November 30, 2020, Ningxiang
Jiancheng Labor Services Co., Ltd. was changed to Xiezhou Company.
Xiezhou Company (as the consortium leader), Yuanwu Construction Group
Co., Ltd. and Jiangsu Xinjiang Company respectively formed a consortium to
participate in the bidding and won a total of 4 sections, with the bid winning
amounts of RMB 9,179,100 Yuan, and its qualifications, performance and
personnel in key position were all for the other side of the consortium. In fact,
for the said four sections, only Xiezhou Company signed a construction
contract with Cili County Agricultural and Rural Bureau, and no personnel in
key position of the consortium were assigned to participate in the
construction management of the site, and the other member of the consortium
did not assume any responsibilities and obligations. According to the
"TianYanCha.com", Xiezhou Company has won five projects through public
bidding since its establishment, all of which were awarded in the form of a
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consortium, with qualifications, performance and experience not meeting the
requirements. The total bid winning amount of the five projects was RMB
89,559,800 Yuan, and all of them were foreign investment projects to be
implemented in Hunan Province in 2022, of which two were loaned by Asian
Development Bank and the procurement information for public bidding could
not be found on the China Government Procurement Network and the China
Bidding and Tendering Public Service Platform. The purchaser actually only
carried out the online bidding on the Xiangxi Prefecture Public Resources
Exchange Network, with a total bid winning amount of RMB 79,957,200
Yuan. The remaining three projects were agricultural land management
projects, with a total bid winning amount of RMB 9,602,600 Yuan.
Fourthly, the supervision was ineffective and subcontracting behavior existed,
involving a bid winning amount of RMB 2,788,800 Yuan. The contract
amount of the section 8 of Cili County Field Project Phase 2 was RMB
2,788,800 Yuan. In June 2022, Mr. Lei was authorized by Xiezhou Company
to manage the construction site of section 8, and all materials and
construction machinery for the section were handled by Mr. Lei and his
father, and the invoices were issued by Hunan Leizhou Construction
Engineering Co., Ltd. (hereinafter referred to as Leizhou) after its
incorporation on September 28, 2022. The cement, sand and stone used in the
section were all purchased by Mr. Lei and his father before the registration of
the company, the excavator used in the project was actually rented again from
Shenzhen Xuguangshen Machinery Equipment Co., Ltd., and the receipt
details were stamped by Leizhou Company after its incorporation. It was
verified that Mrs. Zhou (Mr. Lei's wife) was the legal representative of
Leizhou Company, which had no assets, office space or construction
machinery. As of the audit on May 18, 2023, the Cili County Branch of
Xiezhou Company had paid Leizhou Company a total of RMB 775,800 Yuan
for the rental of cement, sand, block stones and excavators used in the section
8, accounting for 55.65% of the withdrawal reimbursement amount of RMB
1,394,000 Yuan.
(3) Circumvention of public tender, construction before bidding and other
problems were found in the field works implemented by the Zhongfang
County Project Office.
Firstly, the field works were divided into parts and the public bidding was
circumvented in 2019. In April 2019, when the Zhongfang County
Agricultural and Rural Bureau submitted its budget to the County Finance
Bureau for review, Zhongfang County Agricultural and Rural Bureau divided
the 2019 field engineering project into two projects, which were located in
the Luyang area (investment amount of RMB 2,366,000 Yuan) and the
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Xinjian, Tongmu and Tongwan areas (investment amount of RMB 2,497,600
Yuan), with a total budget submission amount of RMB 4,863,600 Yuan and
the amounts of financial budget reviews of RMB 2,000,300 Yuan and RMB
2,178,400 Yuan, totaling RMB 4,178,700 Yuan. The field works in the above
four townships were designed and budgeted simultaneously, and the
implementation plan for Zhongfang County Agricultural Land Management
Project approved by Zhongfang County Development and Reform Bureau in
June 2019 required that the civil construction of the project must be subject to
public bidding. However, on September 3, 2019, Zhongfang County Project
Office also conducted inquiry procurement for 2 projects according to the
divided Luyang area, Xinjian area and other areas, which were awarded to
Hunan Yafei Construction Engineering Co., Ltd. (hereinafter referred to as
Yafei Construction Company) and Huaihua Pinge Construction Engineering
Co., Ltd., with bid winning amounts of RMB 1,997,000 Yuan and RMB
2,130,000 Yuan respectively.
It can be also found from the audit that during the inquiry procurement for
the Luyang Area sub-project, a total of four suppliers, including Yafei
Construction Company, Huaihua Yunda Construction Engineering Co., Ltd.,
Hunan Zetiangyuan Construction Engineering Co., Ltd. and Hunan Zhihang
Project Management Co., Ltd., quoted prices of RMB 1,997,000 Yuan, RMB
2,013,100 Yuan, RMB 2,035,000 Yuan and RMB 2,054,500 Yuan, and only
one of the above four suppliers' quotations was lower than the budget.
Instead of re-procurement as required, the lowest-priced supplier, Yafei
Construction, was directly identified as the successful bidder.
Secondly, construction before bidding, inquiry procurement being a formality,
and other problems were found with the 2021 Field Project. In July 2021, the
Zhongfang County Finance Bureau checked and ratified a budget of RMB
2,284,100 Yuan for the 2021 Field Project of Zhongfang County. On
September 24, 2021, after inquiry procurement, Yafei Construction Company
was awarded, with a bid winning price of RMB 2,276,700 Yuan. On October
22, 2021, Zhongfang County Agricultural and Rural Bureau signed a
construction contract with Yafei Construction Company. The project was
completed on April 27, 2022, and the settled audit amount was RMB
2,271,700 Yuan. As of the audit on April 18, 2023, the project fund of R-MB
1,000,000 Yuan had been paid. According to the civil works acceptance sheet,
the project commenced on 10 August 2021. According to the satellite image
data, the construction of the tractor road in Heihetian Village had been
completed before August 30, 2021, and the sub-project acceptance record of
the tractor road showed that the construction unit was Yafei Construction
Company. During the site inspection of the project by the audit team, the
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construction workers of Yafei Construction Company acknowledged that the
tractor road was constructed by the company. Organizing potential successful
bidders to carry out the construction before bidding was an act of
construction before bidding and internalizing the construction unit in
advance.
The above acts violated the Law of the People's Republic of China on
Tenders and Bids, including Article 3 "The following construction projects in
the territory of the People's Republic of China, including surveying and
prospecting, design, engineering and supervision of such projects as well as
the procurement of major equipment and materials related to the construction
of such projects, must be subject to tenders: ... (III) projects using loans or
aid funds from international organizations or foreign governments," Article 4
"No unit or person may break a project subject to tender into parts or resort to
any other manner to dodge tender," Article 31 "Two or more legal persons or
other organizations may form a consortium and jointly submit their bids as
one bidder. Each party to the consortium shall have the corresponding
capability to undertake the project subject to tender, if the State or the tender
documents have provisions on the qualifications of bidders, all parties to the
consortium shall have the corresponding qualifications provided. If units of
the same profession form a consortium, the grade of qualifications shall be
determined according to the unit with the lowest qualification level. Parties to
a consortium shall enter into an agreement on joint submission of bid to
define the work and responsibility to be assumed by each of them and shall
deliver the said agreement to the tenderer together with the bid documents. If
a consortium wins the bid, the parties thereto shall jointly enter into a
contract with the tenderer and assume joint and several liability over the
winning project to the tenderer," and Article 48 "A winning bidder shall
fulfill his obligations as contracted and complete the winning project. A
winning bidder may not transfer the winning project to another person and
may not break the winning project into parts for transferring them separately
to other persons"; the Regulation on the Implementation of the Law of the
People's Republic of China on Tenders and Bids, including Article 24 "The
tenderee shall not evade bidding by dividing stages for projects legally
requiring bidding"; the Construction Law of the People's Republic of China,
including Article 26 "The project contracting units shall hold legally-obtained
certificates of qualifications and contract projects within the business scope
as allowed by their level of qualification. Project contracting units are
prohibited from contracting projects beyond the business scope as allowed by
their level of qualification or in the name of other construction enterprises in
any form. Construction enterprises are prohibited from allowing other units
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or individuals to use their certificates of qualification, business licenses or
their name in any form in order to contract construction projects"; the
Management Measures for Construction Subcontracting of Housing
Construction and Municipal Infrastructure Prqjects (Decree No. 124 of the
Ministry of Housing and Urban-Rural Development of 2004), including
Article 8 "Subcontractors shall have the appropriate qualifications, and
subcontract projects within the scope as allowed by their level of
qualification. Individuals are prohibited from subcontracting project
business," Article 13 "It is prohibited to subcontract the contracted works.
Failing to perform the contract, contracting out all the contracted works to
others, or breaking all the contracted works and contracting them out to
others in the name of subcontracting, is an act of subcontracting," and Article
14 "It is prohibited to illegally subcontract the contracted works. The
following acts are illegal subcontracting: (I) The Employer of the
subcontracted works subcontracted the professional works or labor operations
to subcontractors who do not have the appropriate qualifications"; the Notice
on the Issuance of the Management Measures for the Determination,
Investigation and Punishment of Illegal Acts in the Awarding and
Contracting of Construction Projects (JSG [2019] No. 1) of the Ministry of
Housing and Urban-Rural Development, including Article 4 "The
development unit and the contractor shall sign a contract in strict accordance
with the law, clarifying the rights, obligations and responsibilities of both
parties, strictly prohibiting illegal awarding, subcontracting, illegal
subcontracting and subordinating, to ensure the quality of the project and
construction safety," Article 5 "The illegal awarding referred to in these
Measures refers to that the development unit awards the works individuals or
units without appropriate qualifications, breaks the works and subcontracts,
awards the works not in line with the legal procedures or other awarding acts
that violate the laws and regulations," Article 7 "The subcontracting referred
to in these Measures refers to that the contractor, after contracting the works,
does not perform the responsibilities and obligations as agreed under the
contract, and subcontracts all works contracted or breaks all works contracted
and subcontracts the same to other units or individuals", Article 8 "Any of
the following situations shall be deemed as subcontracting... (II) The
contracting unit dismembers all the contracted projects and transfers them to
other units or individuals for construction under the name of subcontracting.
Article 10 Any of the following situations shall be deemed as subordinating:
(I) Units or individuals without qualifications borrow the qualifications of
other construction units to undertake projects; (II) Qualified construction
units borrow qualifications from each other to undertake projects, including
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those with low qualification levels borrow from those with high qualification
levels, those with high qualification levels borrow from those with low
qualification levels, and those with the same qualification level borrow from
each other; (III) There is evidence to prove that the circumstances specified
in Items (3) to (9) of Clause 1 of Article 8 belong to affiliation. Article 19 of
the Regulations on the Management of Tendering and Bidding for Water
Conservancy Engineering Construction Projects (Decree No. 14 of the
Ministry of Water Resources in 2002) stipulates that "the Tenderer shall
prepare bidding documents in accordance with relevant national regulations
and in combination with the characteristics and needs of the Project", and
Article 26 stipulates that "bidders must possess the certification
(qualifications) required for the water conservancy engineering construction
project". Article 50 of the Management Measures for Non Tendering
Procurement Methods of Government Procurement (Decree No. 74 of the
Ministry of Finance in 2013) stipulates that "in case of any of the following
circumstances, the Purchaser or the Procurement Agency shall terminate
inquiry procurement activity, issue a project termination notice and explain
the reasons, and shall resume the procurement activity: (1) The applicable
circumstances of the prescribed inquiry procurement method is no longer
complied with due to changes in circumstances; (11) Any illegal or irregular
behavior that affects the fairness of procurement; (III) there are less than 3
suppliers who meet the competitive requirements or whose quotations do not
exceed the procurement budget during the procurement process".
In accordance with Article 49 of the Tendering and Bidding Law of the
People's Republic of China, "those in violation of the provisions of this Law,
fail to invite bids for projects that must be tendered, break the projects that
must be tendered into parts or evade the bidding in any other way shall be
ordered to make corrections within a time limit, and may be fined not less
than 0.5% but not more than 1% of the contract amount of the Project; For
projects that use all or part of state-owned funds, project execution or fund
allocation can be suspended, and the directly responsible supervisors and
other directly responsible personnel of the unit shall be punished in
accordance with the law. Article 54 stipulates that "If a bidder submits a bid
in the name of another person or engages in other fraudulent ways to win the
bid, the winning bid shall be deemed as invalid, and in case of any losses
caused to the Tenderer, the bidder shall be liable for compensation in
accordance with the law; If any crime is constituted, criminal responsibility
shall be pursued in accordance with the law". According to Article 58, "If the
Winning Bidder transfers the winning project to others, dismembers the
winning project and transfers it separately to others, and violates the
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provisions of this law by subcontracting part of the main body and key work
of the winning project to others, or if the subcontractor subcontracts again
with invalid transfer or subcontracting, a fine of not less than 0.5% but not
more than 1% of the amount of the transferred or subcontracted project shall
be imposed. Any illegal gains shall be confiscated, and it is possible to order
to suspend business for rectification. In case of serious circumstances, the
business license shall be revoked by the administrative authority for industry
and commerce. According to Article 59, "If the Tenderer and the Winning
Bidder do not sign a contract in accordance with the tendering documents and
bidding documents of the Winning Bidder, or if the Tenderer and the
Winning Bidder sign an agreement that deviates from the substantive content
of the Contract, they shall be ordered to make corrections, and a fine of not
less than 0.5% but not more than 1% of the winning project amount can be
imposed". The Provincial Agricultural Economic Center is ordered to
conduct further inspections, seriously deal with relevant responsible
personnel in conjunction with relevant departments in accordance with the
law and regulations, and carry out investigations to prevent the recurrence of
such problems in the future.
3. Qiyang City Project Office took the old project as new project against
provisions.
On May 17, 2021, the irrigation canal project with tractor road in Group
Three of Taiping Village was included in the field works project of
Agricultural Land Management Project in 2022 through the study of the Party
Group Meeting of the Bureau of Agriculture and Countryside of Qiyang City.
In November 2021, the budget amount of the project approved by the Bureau
of Finance of Qiyang City was RMB 313,000 Yuan. The acceptance of data
on December 29, 2022 of Qiyang City Project Office displays that the length
of the construction tractor road and the brick canal is 404 meters and 448
meters. The current canal is 262 meters. The construction of the project was
completed in 2019 according to findings of field survey. The financial
settlement review has not been conducted and project funds have not been
paid at the time of the audit on March 25, 2023.
The actions above are not consistent with the provisions of Measures fbr the
Administration of Loans and Grants by International Financial
Organizations and Foreign Governments (Decree No. 85 of the Ministry of
Finance of 2016) Article 12 "The following obligations are performed by the
project implementation organization: ...... (III) Formulate and carry out
various management provisions of loans and grant project for the safe,
standard and effective use of capital". Qiyang City Project Office eliminates
the above subject from the settlement range of Field Management Project
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after the problems are pointed out by Qiyang City Project Office.
It is suggested that your entity supervise and urge Qiyang City Project Office
to strengthen the project management and avoid the recurrence of the similar
problems in future. Audit advice has been accepted by your entity.
4. Construction exceeding standard and scale of individual projects
implemented by Qiyang City Project Office brought additional costs.
The subproject of Haofu drainage canal with the tractor road implemented by
Qiyang City Project Office has a design length of 758 meters. The length of
drainage canal for the actual construction is 787 meters and the length of the
tractor road is 844.2 meters. The actual construction width far exceeds the
design width (3.5 meters), among which the width of 40-meter section is 5.8
meters, the average road width of 100.5-meter section is 3.85 meters and the
average road width of 703.7-meter section is 4.67 meters. The acceptance
was completed in October, 2022. The settlement amount has reached RMB
1,331,400 Yuan, which exceeds the budget price of RMB 268,800 Yuan and
is 25.3% higher than the budget.
The actions above are not consistent with the provisions of Original State
Development Planning Commission Notification on Approving the
Fundamental Construction large-scale and Medium Scale Project Budget
Estimate (JJSC 1996 DNo. 1154) Article 5 "The construction scale, construction
content and design standard shall be strictly controlled within the range of
feasibility study report (or design task manual) and preliminary design
approved by the State. The standard shall not be upgraded by one's own"
It is suggested that your entity supervise and urge Qiyang City Project Office
to strengthen the project management and strictly control the construction
cost and avoid the recurrence of the similar problems in future. Audit advice
has been accepted by your entity.
5. The examination and approval for part of projects were not in
accordance with the procedures stipulated. Moreover, part of projects
was arbitrarily adjusted and changed. The project data was missing.
(1) The contract amount of the field works project in Lanjiaoshan Street,
Puliqiao Town and Huangyangsi Town implemented by Lengshuitan District
Project Office is RMB 3,855,000 Yuan. The construction was started on
February 18, 2022. 1 to 9 sets of berm canals of Yinjitang were changed into
PE tubes. Yinjiachong canal was changed into 2 pools and 8 canals, electrical
row of Mashe old house, Mashe pavilion tractor road and other 3 projects
were added, involving the cost of RMB 1,829,500 Yuan. The changes above
and the new projects were not examined and approved by the Party Group of
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the Bureau of Agricultural and Countryside in Lengshuitan District. There
were no construction records on the construction journal, as well as
certificate document of change and relevant certificate engineering quantity.
(2) In terms of Phase I and Phase III Project for Xianghua Dam Field Works
implemented by Lengshuitan District Project Office, there were considerable
changes in the construction address and construction content. The amount
involved is RMB 1,905,600 Yuan. For example, there was no budget to
newly increase 8 subprojects of Nanmuchong Village irrigation canal-1,
Xiangshan Street community drainage ditch 1-5, Datangqian Village Pool 1
and Pool 2 due to the coincidence of site selection between the 4 subprojects
in the project design of Lishan Village drainage ditch, Xianghua Dam Village
tractor road-1, Xianghua Dam Village tractor road-2 and Xianghua Dam
Village tractor road-3 and High-standard Farmland Construction Project
implemented by the Bureau of Agricultural and Countryside in Lengshuitan
District. The settlement amount was summed up to RMB 435100 Yuan. On
October 16, 2020, Xianghua Dam Village Tractor Road-l Project was newly
increased with a settlement amount of RMB 233400 Yuan. The change
approval procedure has not been performed for changes of the projects above.
The project construction journal and supervisor records were missing.
(3) Cili County Project Office newly increased 18 subprojects of Field Works
Project (Phase I) without the approval of Provincial Project Office. The
settlement amount involved was RMB 1,100,600 Yuan.
(4) Zhongfang County Project Office adjusted 15 channels and tractor road
subitem change not implemented in 2019 to 19 subitems without the approval
of Provincial Project Office. The settlement amount involved is RMB
826,100 Yuan.
The actions above are not consistent with the provisions of Government
Investment Regulations Article 21 "The project invested by the government
shall be implemented according to the construction site, construction scale
and construction content approved by the investment authority or other
relevant authorities. The proposed change of construction site or the major
changes on the construction scale and construction content shall be reported
to the original approving authority for the approval according to the
procedures stipulated".
It is suggested that your entity strengthen the project construction
management, strictly implement change procedure of the project, supervise
and urge the project construction organization conduct the construction
according to the design requirements and agreement of contract and the
supervising organization to perform the duty earnestly. The audit advice has
been accepted by your entity.
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6. Construction data for individual projects were missing. The
authenticity of the construction content and work amount can not be
verified.
The budget amount for the Field Works Project in Lanjiaoshan Street,
Puliqiao Town and Huangyangsi Town implemented by the Lengshuitan
District Project Office is RMB 3,863,000 Yuan. Yixin Company won the bid
with the bidding amount of RMB 3,855,000 Yuan in January 2022. The
construction was started on February 18, 2022. The construction period
agreed in the contract is 12 months. Only 41 days (calender day) of the
construction were recorded after the examination of project construction
journal and supervising journal. In terms of 24 subprojects agreed in the
contract, actually there were 12 subprojects not implemented. 10 subprojects
implemented and change, 5 projects newly increased lacked the construction
records of 8 subjects of Yinyitangpianmashe Pool, Group 1 to 4 tractor road,
Yinyitang Group 2 tractor road, Yinyitang Group 1 to 9 channels, Group Five
Yinjiachong Channel of Yinyitangpian Panjia, Bazhi Channel, Electrical row
of Mashe old house, Mashe pavilion tractor road. The authenticity of the
construction content and work amount can not be verified.
The actions above are not consistent with the provisions of Construction
Engineering Data Management Regulations (Announcement of Ministry of
Housing and Urban-Rural Development No.419 of 2009) Article 1 Clause (I)
"Engineering data is the real record of the whole engineering process.
Important activities related to the engineering construction and various
documents and technical data with the value for keeping shall be collected
completely. The formation of engineering data shall be synchronized with the
progress of the project. No obliteration, fabrication and damage is allowed"
It is suggested that your entity check, supervise and urge the construction
organization to conduct the construction according to the design requirements
and agreements of contract and the supervising organization to perform the
duties earnestly. The audit advice has been accepted by your entity.
(IV) Issues on project performance
1. Some project counties applied lime and organic fertilizer beyond the
limit for using, which leads to the loss of treatment funds of RMB
666,400 Yuan.
(1) Hengyang County Project Office did not adjust the treatment scheme in
time based on the treatment monitoring results and the County applied lime
beyond the limit for using, which leads to the loss of treatment funds of RMB
222,300 Yuan.
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After Changqing treatment unit of Hengyang County was under the treatment,
the soil PH value test results in 2020 and 2021 were 7.53 and 7.58
respectively. It is unnecessary to spray lime treatment for the County after
adjusting the soil value to pH7.0 in line with the Technical Guidelines and
Regulations for Project Implementation Scheme. However, Hengyang County
Project Office still carried out lime spray in 2021 and 2022, which involved
in treatment funds of RMB 148,200Yuan and RMB 74,100 Yuan respectively.
The total amount was RMB 222,300 Yuan.
(2) The Baojing County Project Office did not adjust the treatment scheme in
line with the treatment monitoring results and applied lime beyond the limit
for using, which leads to the loss of treatment funds of RMB 86,600 Yuan.
After Zhongba Village of Baojing County was under the treatment in 2021,
the PH value test result was 7.14. It is unnecessary to spray lime treatment for
the County after adjusting the soil value to pH7.0 in line with the Technical
Guidelines and Regulations for Project Implementation Scheme. However,
Baojing County Project Office still applied lime composite materials in 2022,
which involved in treatment funds of RMB 86,600 Yuan.
(3) The Baojing County Project Office did not adjust the treatment scheme in
line with the treatment monitoring results and applied lime beyond the limit
for using, which leads to the loss of treatment funds of RMB 357,500 Yuan.
It is unnecessary to apply organic fertilizer when the content of organic
matter of soil reaches 40g/kg in line with the general implementation scheme
of the farmland management project in Baojing County and the opinions
form experts of the Consultative Provincial Project Office. The content of
organic matter of soil in Heping Village in 2020 was 46.93g/kg according to
the Effect Evaluation Reports of 2020 and 2021 issued by the Institute of
Subtropical Agriculture Ecology of the Chinese Academy of Sciences on the
farmland management project in Baojing County. However, Baojing County
Project Office still applied organic fertilizer in the management unit of
Heping Village in 2021. The organic matter content of soil in 4 treatment
units exceeded 40g/kg in 2021 and the 4 treatment units were respectively
that 48.26g/kg in Shuitian Village, 42.64 g/kg in Xiaba Village, 50.72g/kg in
Zhongba Village and 50.06g/kg in Heping Village. However, Baojing County
Project Office still applied organic fertilizer in the 4 treatment units
mentioned above in 2022 and they were involved in the extra purchase of
253.89 tons of organic fertilizer and the amount was RMB 357,500 Yuan.
The above practices are inconsistent with the provisions in Implementation
Management Manual for Hunan Integrated Management of Agricultural
Land Pollution Project Financed by the World Bank that "For farmland with
organic matter of soil less than or equal to 30g/kg, commercial organic
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fertilizer of 7,500kg/ha should be applied; For farmland with organic matter
of soil of 30-45g/kg, commercial organic fertilizer of 3000kg/ ha should be
applied as base fertilizer at one time; For farmland with organic matter of soil
more than 45g/kg, organic fertilizer is not necessarily applied", and
Implementation Scheme for Baojing County of Hunan Integrated
Management of Agricultural Land Pollution Project Financed by the World
Bank that "3.3.3 Agronomic Management Measures...... For farmland with
organic matter of soil less than or equal to 30g/kg in the project area,
3000-4500kg/ ha of commercial organic fertilizer should be applied; For
farmland with organic matter of soil of 30-45g/kg, commercial organic
fertilizer of 1500-3000kg/ ha should be applied as base fertilizer at one time.
In the later project implementation process, real-time adjustments can be
made in accordance with the monitoring results", "For farmland with soil PH
< 6.5, lime should be applied to adjust soil PH and soil pH should be adjusted
to PH6.5-7.0".
It is suggested that your entity urge Hengyang County and Baojing County
Project Office to strengthen the evaluation and supervision of the effect of
agricultural measures and draw a conclusion from one example to the other
so as to strengthen technical guidance and ensure that the treatment funds
give full play to the benefits. Your entity has accepted the audit and
recommendations.
2. Some county (city, district) project offices have not fully demonstrated
the purchase of equipment, which leads to equipment loss and waste,
involving the purchase of RMB 758,600 Yuan.
(1) The Qiyang City Project Office purchased 6 straw baling machines that
were not applicable, involving a purchase fund of RMB249,798 Yuan.
Qiyang City Project Office purchased 6 straw baling machines through
inquiry and the purchase amount was RMB 249,798 Yuan with the unit price
of RMB 41,633 Yuan per set in August 2020. The Office distributed the
straw balers free of charge to professional cooperatives that undertook
agronomic measures in September 2020. By extended investigation, it was
found that a straw baler used by Nongxin Agricultural Machinery
Professional Cooperative of Qiyang County had only been used once and it
was rusted and abandoned on the side of the road; A straw baler used by
Xianghe Breeding Professional Cooperative of Qiyang County had never
been used and it was rusted and partially dismantled; The two straw balers
used by the Green Practice Agricultural Machinery Professional Cooperative
of Qiyang County were only used in dry fields in 2020 and one was rusted
and the other was only two tires left; The two straw balers used by Baoying
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Breeding Professional Cooperative of Qiyang County were only used in dry
fields in 2020 and are now abandoned on the side of the road and have rusted.
The four professional cooperatives that use the straw baler reflect that the rice
field is usually in a state of water, silt or wet and the tire of the straw baler is
small and the chassis is low, resulting in becoming stuck into the soil when it
enters the rice field and carries a large amount of silt when it bales the straw.
Straw with a lot of silt is difficult to bale and transportation costs are raised,
which leads to failure in selling.
(2) The 2 straw baling machines purchased by Cili County Project Office
were set aside in an idle state, involving procurement funds of RMB 59,000
Yuan.
Cili County Project Office purchased 6 straw baling machines with a contract
amount of RMB 177,000 Yuan in August 2020. The audit found that a straw
baling machine received by Lvzhihe Ecological Agricultural Technology Co.
Ltd of Cili County had not been used and a straw baling machine received by
Limin Agricultural Machinery Professional Cooperative of Cili County was
placed in the open in front of the Yangliupu substation. The straw baling
machine is now rusty and set aside in an idle state. Two idle straw baling
machines were involved in RMB 59,000 Yuan of procurement funds.
(3) Yongding District Project Office did not purchase the portable X-ray
fluorescent heavy metal speed detector based on the actual needs, which
involved the purchase of RMB 449,800 Yuan.
Yongding District Project Office still purchased a portable X-ray fluorescent
heavy metal speed detector on May 30, 2021 in the case of possessing heavy
metal detection technology and heavy metal detection room, with a contract
amount of RMB 449,800 Yuan and completion of acceptance on June 30,
2021. The equipment was used only once after acceptance and it has been an
idle state as of the audit on April 4, 2023.
The above practices are inconsistent with the provisions in the Article 21 that
"Project implementation companies should be in accordance with the loan
grant legal documents and relevant domestic provisions to strengthen the
project preparation and implementation of all aspects of the cost management,
conduct a good job in the budget estimate, recognition, payment, control and
accounting of project costs and other financial work" and the Article 28 that
"The project implementation companies shall be in accordance with relevant
domestic regulations, strictly manage the formation, recognition, valuation,
profit and loss and transference of project current assets, fixed assets and
intangible assets to prevent the loss of assets" of International Financial
Organizations and Foreign Governinent Loan Grant Project Financial
Management Measures (CGH (2017] No.28). They are also inconsistent
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with the provisions in the Article 12 that the Measures for the Administration
of Loans and Grants from International Financial Organizations and Foreign
Governments (Order No. 85 of the Ministry of Finance of 2016) that "The
project implementation companies shall perform the following duties:... (3)
All the management provisions of loan and grant projects should be
formulated and implemented and funds should be used in a secure,
standardized and effective manner.
It is recommended that your entity urge Qiyang City, Cili County and
Yongding District Project Offices to strengthen the procurement
demonstration in strict accordance with the system to carry out acceptance,
give full play to the use procurement funds and prevent similar problems
from occurring again in the future. Your entity has accepted the audit
recommendations.
3. Funds of some projects and projects of counties are utilized
inaccurately and unreasonably, involving funds amounting to RMB
1,154,600 Yuan.
(1) Cili County Project Office widens the original hardened road under the
pretext of new construction for tractor roads and channels.
In 2022, a new 1050m long tractor road with channels was constructed in
Yanzi Village, Tongjinpu Town of Cili County. It is originally a 3.5m wide
hardened concrete road with channels, which can meet the normal passage of
agricultural machinery. Nevertheless, in 2022, Cili County Project Office
widened 1.8 meters to the channel side in the name of construction of new
road, which caused that the original channel was demolished and rebuilt, and
completed on December 19, 2022, involving a budget amounting to RMB
725,500 Yuan.
(2) Cili County Project Office constructed a new tractor road out of
construction scope of the field works.
3 tractor roads in Jiulong Mountain, Guangdong Village of Dongyueguan
Town were integrated into implementation scope of the construction of
tractors roads of field works (Phase II) in 2022 by Cili County Project Office.
However, the aforementioned 3 roads were actually constructed on the
mountain, which is out of the construction scope of the field works. The three
roads were completed in October, 2022 with a design length of 320 meters
and a budget amount of RMB 99,000 Yuan. As of May 16, 2023, no
settlement has been undertaken.
(3) Zhongfang County Project Office used the project funds for the
infrastructure construction of the demonstration of beautiful village.
With the purpose of completing the construction of the demonstration of
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beautiful village in Heihetian Village, Zhongfang County Project Office
widens hardened road and arch bridge connecting the village department with
Provincial Highway 312 with the original width of 4.2 meters by 2.5 meters
in the name of construction of new tractor roads and bridge. Thus, the width
of both the road and bridge reached 6.7 meters after widening so that funds of
RMB 329,200 Yuan can be loaned through World Bank.
The above practices are not in line with Article 12 of the Measures for the
Administration of Loans and Grants by International Financial
Organizations and Foreign Governments (Decree No. 85 of the Ministry of
Finance of 2016), which stipulates that the project implementation units shall
perform the following duties: ... (3) formulate and implement the
management regulations of the loan and grant projects to utilize the funds in a
safe, standardized and effective environment.
It is recommended that your entity supervise Cili County and Zhongfang
County Project Office to utilize the funds in a standardized and effective way
and return the project construction funds that do not belong to the project area
to the original funding channel. Similar problems must be prevented from
happening again in the future. Your entity has accepted the audit
recommendation.
4. Project quality implemented by some project counties (districts) does
not meet the requirements of design, which affected the project
performance.
(1) In field works of 2021, upper coping and under sidewall of mortar rubble
of new channels in Yongding District were not provided with expansion and
contraction joint. There were no partitions, slabs and bitumen coating.
Subsequent maintenance was inadequate and the capping surface cracked,
with some cross joints found.
(2) Some of tractor roads constructed by Zhongfang County Project Office
were covered with barren grass and some cracks were found in the concrete
pouring parts. In addition, the gravel was not laid in place, which did not
meet the requirement of the design owing to the thickness of the gravel not
reaching 15 cm. Take the new tractor road constructed by the family Jiang in
Huangjin Village in 2019 as an example. The length in settlement was 585m,
and the thickness of gravel paving on the road surface was less than 15cm.
(3) In annual field works of Dongyueguan Town Area of Cili County in 2021,
the thickness of gravel paving on the road surface in tractor road of Xinhua
Village was less than 15cm, which leads to deserted land with barren grass;
In Guangdong Village, upper coping and under sidewall of mortar rubble of
-2 tractor road were not provided with expansion joints. There were no
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partitions and bitumen coating. The capping surface cracked, with some cross
joints found. There was settlement joint in the curve and risk of landslide.
The above practices are not in line with Article 3 of Regulation on the
Quality Management of Construction Projects, which stipulates that
construction units, survey units, design units, construction units, engineering
project supervision units are responsible for the quality of construction works
in accordance with law.
It is recommended that your entity supervise the construction unit to rework
and repair the work that is not in line with agreement in the Contract, and
check the problem by means of analogy. Similar problems must be prevented
from happening again in the future. Your entity has accepted the audit
recommendation.
(V) Status of project procurement inspection
Procurement inspections were conducted on 27 contracts (agreements) in
accordance with the requirements of the World Bank, with a total amount of
RMB 52,981,200 Yuan, accounting for 8.79% and 30.85% of the number of
contracts to be inspected and the contract amount to be inspected,
respectively (Please find the details in Annex 2). The statistical period for the
number of post-inspection contracts subject to audit is from January 1 to
December 31, 2022. During the inspection, by focusing on the procurement
process, contract management, and governance, the following issues were
found (Please find the details in Annex 1):
1. The Zhongfang County Project Office failed to organize the
acceptance of the procurement project for a long time, and illegally
installed some insect trapping lamps in places unrelated to farmland
pollution control, resulting in loss of loan funds.
(1) Long term failure to organize acceptance.
The Zhongfang County Project Office purchased 207 wind suction solar
insect trapping lamps through inquiry procurement in May 2022, with Hunan
Benye Green Prevention and Control Technology Co., Ltd. winning the bid.
Both parties conducted contract negotiations and signed a contract on May 30,
2022, agreeing to complete project construction and acceptance work before
June 30, 2022. The contract amount for the procurement subject is RMB
695,106 Yuan, with a unit price of RMB 3,358 Yuan per lamp. 207 insect
trapping lamps were received on June 22, 2022. As of the audit on April 16,
2023, acceptance has not yet been organized.
(2) Insect trapping lamps were installed irregularly in places such as
mountain orchards that are not related to agricultural pollution control,
resulting in loss of loan funds and affecting the effectiveness of the control.
The Zhongfang County Project Office installed a total of 26 insect trapping
- 97-
lamps, with 21 installed in the mountain orchard of professional cooperatives,
1 donated to private enterprises for installation in the mountain orchard, 1
installed in the village headquarters, 1 being idle in the village headquarters,
and 2 installed in watermelon farmland. The purchase amount was RMB
87,308 Yuan, accounting for 12.56% of the total procurement amount.
The above practices are not in line with Article 12 of the Measures for the
Administration of Loans and Grants by International Financial
Organizations and Foreign Governments (Decree No. 85 of the Ministry of
Finance of 2016), which stipulates that the project implementation units shall
perform the following duties: (3) formulate and implement various
management regulations for loan and grant projects, and use funds safely,
normatively, and effectively; (4) Timely prepare and submit project progress
reports, financial reports, and completion reports to comprehensively,
objectively, and truthfully reflect the progress of the Project, Article 4 of
Measures for the Administration of Loans and Grants by International
Financial Organizations and Foreign Governments (CBGH (2017) No.25)
issued by the Ministry of Finance, which states that: Regarding contract
signing and execution... (2) The parties to the contract shall fulfill their
obligations in accordance with the contract. The winning bidder shall strictly
fulfill the provisions of the contract, ensuring that the provided engineering,
goods, services, etc. are consistent with the contract provisions. The
requirement that the project implementation unit should truthfully sign the
acceptance certificate such as goods receipt does not comply.
We recommend that your entity urge the Zhongfang County Project Office to
quickly organize the acceptance, adjust the insect control lamp to the
farmland management area to ensure the use efficiency of the loan fund and
prevent the occurrence of such incidents in the future. Your entity has
accepted the audit recommendation.
2. The implementation of some purchased field works is slow.
(1) After auditing and spot-checking the progress of the field works in
Shanglingqiao Town implemented by Lengshuitan District Project Office in
2022, it was found that the project failed to complete the construction task on
schedule, involving a contract amount of RMB 4,841,900 yuan. After
domestic competitive bidding, Lengshuitan Agriculture and Rural Bureau
signed a construction contract with Hunan Yixin Project Management Co.,
Ltd. on March 2, 2022, and the completion date stipulated in the Contract
was November 20, 2022. By the end of December 2022, the ledger
information showed that the completion progress was 26.85%. After further
verification, only 33% was completed by the end of December 2022. As of
the audit on March 10, 2022, the completion progress was 60.8%.
-98-
(2) After purchasing by inquiry, Hunan Fuming Municipal Engineering Co.,
Ltd. won the bid for the field works of Maoer Village and Laotianping
Village in Huayuan County in 2022. On October 18, 2022, Huayuan County
Project Office signed a contract with the winning bidder with a contract
amount of RMB 3,181,200 yuan. The completion date agreed in the Contract
was March 18, 2023. As of the audit on May 5, 2023, the project has not been
completed.
(3) After purchasing by inquiry, Yuanwu Construction Group Co., Ltd. won
the bid for the 2021 field works (Phase 11) in Shaba Town Project Area of
Yongshun County on January 5, 2022. On March 10, 2022, Yongshun
County Project Office signed a contract with the winning bidder, with a
contract amount of RMB 4,473,400 yuan and a completion date of September
30, 2022. As of the audit on May 10, 2023, the completion progress was 90%,
and there were still two tractor roads unfinished.
The above practices are not in line with the Article 12 of the Measures for the
Administration of Loans and Grants by International Financial
Organizations and Foreign Governments (Decree No. 85 of the Ministry of
Finance of 2016), which stipulates that the project implementation units hall
perform the following duties: ... (2) implement the project counterpart funds,
organize the project procurement, carry out the project activities, promote the
project progress and monitor the project performance in accordance with the
loan, grant legal documents and relevant domestic regulations.
It is suggested that your entity deeply analyze the factors that restrict the
implementation progress of the project, taking effective measures, increasing
the protection of factors, and speeding up the implementation progress of the
Project. Your entity has accepted the audit recommendations.
3. The plant protection UAV has not been opened and put into use since
its purchase.
A contract for the acquisition of 7 plant protection UAVs with a total contract
cost of RMB 348,200 yuan was signed on May 12, 2022 between the
Huayuan County Project Office and Hunan Air Wing Technology Co., Ltd. It
was accepted on June 8, 2022 by the Huayuan County Project Office. 7 plant
protection UAVs stated above have not yet been unpacked and put to use,
and the funds allocated for their purchase have not been put to good use as of
the audit on May 5, 2023.
Article 8 of the Interim Measures for the Management of State Owned Assets
in Public Institutions (Order No. 100 of the Ministry of Finance in 2019)
states that public institutions are accountable for the specific management of
state-owned assets owned and used by their own organizations... (V) and
responsible for the effective utilization of their existing assets. The
_ 99-
aforementioned behavior is in violation of this provision.
We recommend your entity should urge the Huayuan County Project Office
to take effective measures to give full play to the efficiency of equipment use
in time to prevent similar problems from happening again. Your Entity has
accepted the recommendation.
(VI) The Followed-up of previous recommendations
Through audit we found 3 issues disclosed in the audit report of previous year
were still not followed up, i.e. insufficient allocation of supporting funds
according to the annual funding plan, retention of supporting funds in some
project counties, and retention of supplementary funds in some project
counties.
We recommend your entity should strengthen communication and connection
with the financial department, increase the guarantee of factors, and promote
the smooth implementation of the project. Your Entity has accepted the
recommendation.
(VII) Issues in other aspects
1. Some county (city, district) project offices have inadequate
qualification review and performance monitoring of individual technical
experts in bidding.
In the course of the audit from 2018 to the end of April 2023, 8 individual
expert consulting service contracts for farmland management projects in 7
counties (cities, districts), including Qiyang City, were won by 7 scientific
researchers from the Hunan Institute of Agricultural Environment and
Ecology, Hunan Soil and Fertilizer Institute, Hunan Agricultural
Biotechnology Research Institute, and Hunan Rice Research Institute through
open TENDERING. The total contract value was RMB 3,350,000 yuan. A
consultation service charge of RMB 1,461,400 yuan has been paid as of the
end of April 2023 (All of which were paid to the personal accounts of the
aforementioned researchers). Upon random inspection, it was discovered that
none of aforementioned researchers had received permission from their
respective organizations to provide personal technical expert services for
agricultural management projects. The second was that, without the consent
of the patent ownership organization, state entities like Hunan Institute of
Agricultural Environment and Ecology were the patent proprietors of some
innovation patent certificates attached to the bidding papers. For instance, Liu
Moubing, an associate researcher at the Hunan Institute of Agricultural
Environment and Ecology, was awarded a contract of RMB 300,000 yuan in
June 2019 to serve as a personal technical expert of governance technology
- 100-
assistance for the project area of Qiyang City. The qualification conditions
for Liu Moubing to bid for this consulting service project were the certificate
of senior professional title and five invention patent certificates, among
which the patentees of five invention patent certificates belong to their
institutions and were not licensed by the patent ownership organization. The
third was that some work accomplishments were published under the
organization to which they belong. For instance, Wu Moumei, a researcher at
Hunan Institute of Agricultural Environment and Ecology, got a contract for
RMB 1.24 million yuan in June 2019 for the position of personal technical
expert for technical assistance OF Hengnan County project area governance.
Hunan Institute of Agricultural Environment and Ecology where the facility
is located produced the data analysis and yearly technical optimization plan
as required by the contract.
The above behavior is inconsistent with the regulations of Article 3 of Notice
on Relevant Issues Concerning the Inclusion of Cash Rewards for the
Transformation of Scientific and Technological Achievements into
Performance-related pay Management for Scientific Research Personnel in
Public Institutions (RSBF [2021] No. 14) issued by the Ministry of Human
Resources and Social Security, the Ministry of Finance, and the Ministry of
Science and Technology, that "The funds must be incorporated in the
organization's unified financial management and used by the project
undertaking organization in line with the commissioning party's requirements
or contractual agreements for projects that are funded by businesses or other
social groups", as well as Article 4 of Management Measures for the Use of
State owned Assets in Provincial Administrative Institutions of Hunan
Province (XCZ [2018] No. 22) issued by Hunan Provincial Department of
Finance, which states that organizations should follow the guiding principles
of unambiguous ownership, safety and integrity, risk management,
performance-oriented use of resources, and maximum resource utilization
while using state-owned assets. Organizations should first guarantee that their
demands for professional development and the performance of their duties
are met before using state-owned assets. No assets that are being used, have
ambiguous ownership, or have ownership conflicts already in place may be
leased or invested abroad, and Article 11 of which that organizations should
build up a mechanism for managing intangible assets, strengthen the
management of intangible assets, including patents, trademarks, copyrights,
scientific data, land use rights, and non-patented technologies; clarify internal
management entities; standardize usage processes; implement maintenance
measures; and promote the efficient use of intangible assets. Xie Mouhe and
Liu Moubing repaid RMB 136,400 yuan and RMB 225,000 yuan,
-101-
respectively, to the accounts of their respective organizations when the audit
identified the issue.
We recommend your entity should strengthen the qualification review and
performance monitoring of individual technical experts in contract bidding to
ensure the legality and compliance of economic contracts. Your Entity has
accepted the recommendation.
2. The personal income tax for remuneration of project training experts
has not been paid.
During the audit and investigation on the actual expenditure of farmer
training in the farmland management project implemented by training
institutions such as Dayouzuowei and Guangkuo Tiandi, it was found that
Luo Moufu, Fan Mouyi, Huang Moulin and Liu Mou from Hunan Academy
of Agricultural Sciences were teaching as farmer training experts in the
project offices of Lengshuitan District and Yizhang County, receiving RMB
268,000 yuan of course pay, waiting to receive RMB 165,000 yuan of course
pay, and not paying personal income tax.
The aforementioned actions are against the guidelines in Article 24 of the
Regulations for the Implementation of the Personal income Tax Law of the
People's Republic of China. Guangkuo Tiandi Company asked the
appropriate staff to pay RMB 52,600 yuan in personal income tax after the
audit revealed the issues.
We recommend your entity should cooperate with the Hunan Academy of
Agricultural Sciences to strengthen the education and management of
scientific research personnel paying taxes according to law, and urge each
project office to withhold and remit taxes according to law in the process of
purchasing individual expert consulting services. Your Entity has accepted
the recommendation.
-102-
P fti: *Z *1W)L
Annex I : Procurement Post Review Sheet
1. 8 Findings on the Review of Procurement Processes ( $Lf
[Provide a brief description of Findings on procurement processes, including procurement planning,
publications, bidding, evaluation, and awards]
2. Findings on the Review of Contract Administration (A4t
[Provide a brief description of findings on contract administration, including implementation, payments,
and compliance]
3. # Indication of Possible Governance Issues (f
[Provide a briefdescription ofanyfindings on red flags that could lead to possible fraud or
corruption related to the procurement processes, contract administration, or any other
related issues at contract, project, sector or country level]
Progress of Implementation of Recommendations in the Last Post Review
[Brief description of the progress with regard to the recommendations and actions
submitted in the last post review]
Worksheet for Post Review of Procurement Processes and Contract Administration for
Goods/Works/Service Contracts awarded under the Shopping Procedure
* H # Date of Review: 2023 J 5 A 5 H & 4 Name of Reviewer: A Wu Yuhan
May 5,2023
103 -
#' - ] #A 9r50 S A Contract No. and Date: APJ -k*1 ( X Tc ) Contract Amount(USD): 447511.16
HINX,XHYG005, 2022.10.18 At- XfuxJ,AEQ0 T(C$ 7.1086
447511.16 US dollars, USD to RMB exchange rate
7.1086
tit nJ A 441VJf Contractor's Name andAddress: igggggiIE t?f idi ##RED ili [ti
--I-l I - Hunan Fuming Municipal Engineering Co., Ltd., No. 1, Tuanhu Group 10, Shanyuan Village, Shuangjiangkou.
Ningxiang, Hunan Province
; Aspects *,*V; Comments and Findings
9 '# ii tk ( Y 8 ) Procurement A Yes
Documentation(Filing)
9 if j ] rP - Reference in * Yes
Procurement Plan
e Solicitation Letter issued to firms TR&-t k### 1 Threecompanies,namely
and the number of firms to whom sent Hunan Zhengmai Construction Engineering Co., Ltd., Hunan
Hengde Garden Construction Co., Ltd.. and Hunan Fuming
Municipal Engineering Co., Ltd.
k i 4P f i 0 I Time allowed for 2022 #- 9 }, 29 F September 29th, 2022
submission of quotations
Y 1 f E n fT Verification (not evaluation) of l 9 4 1 qR & I, , Hunan Zhengmai Construction
existence of the quotations; Names of suppliers Engineering Co., Ltd., Hunan Hengde Garden Construction Co.,
who gave quotations Ltd., and Hunan Fuming Municipal Engineering Co., Ltd.
JRfii f4.tF f- t) ('tF 'jtI Ff i-%%(2022 *~ 9 /1 )J tt
Quotation evaluation report and date; conunents, if #f t t WfoitAtKt" ftF)(16 4t7 J#
anly NVtt113,W'O ~i,rM A*4AZM ft' J
'f I 4Itk 11 &i)- 3Based on the principles of "'meeting the
minimum requirements for qualifications, meeting the minimum
requirements for technical documents, and providing the lowest
quotation" in accordance with the requirements of the procurement
documents and the review methods, and the inquiry procurement
review report (September 2022), the Inquiry Evaluation Group
unanimously recommends Hunan Fuming Municipal Engineering
Co., Ltd. as the successful supplier.
J Singed A Yes
Contract/Purchase order document
ZY E Delivery Date 2023 * 3 1 18 F March 18th, 2023
-" IEJ* - R AA ' T None
Delivery Receipt or ' Store Receipt or like
instrument
311 A 1 Complaints or related matters ± None
- 104 -
4$ 4 Timeliness of Payments AFJ, timely
# & - Tk kf 4 qk b ik * Indication of T None
possible fraud or corruption
91 14 Other matters 1 None
5 (2) A*ii(fPA-/NT*3*kTf* (**)
Worksheet for Post Review of Procurement Processes and Contract Administration for
Goods/Works/Service Contracts awarded under the Shopping Procedure
F M Date of Review: 2023 # 5 }$ 10 FS 4 j 4 g'Namie ofReviewer: 4 en uaya
May 10, 2023 PnYaya
J #B Contract No. and Date: 3M4rVI ( XE ) Contract Amount(USD): 708,881.76
11NYSG004I 2022.3.10 X js, -EMA K ilE$, 6.3105
708,881.76 US dollars, USD to RM/B exchange rate
6.3105
1 4 4 E 44 fO 44 Contractor's Name and Address: 7G itw 4 A V47, M4& ;t M H A >T)f FP
Yuanwu Construction Group Co., Ltd., Inside the Peoples Goverunent of Zhaoying Township, Huaxian County, Henan
Province
All Aspects *Mvit Comments and Findings
,4 4 4 i :t ( A 4 ) Procurement h Yes
Documentation(Filing)
. )4 <4 ] 41 4 44 4E Reference in -Yes
Procurement Plan
4 4 4 4AX1 Solicitation Letter issued to firms i> 4 . 4444414 4/44 Henan
and the number of firms to whom sent Shuicheng Construction Engineering Co., Ltd.. Hunan Xinhaotang
Construction Engineering Co., Ltd, Yuanwu Construction Group
Co., Ltd., Jiangsu Xinjiang Construction Engineering Co., Ltd.
4 if 4 ' 1' 4 ft [ J Time allowed for 2022 4 1 P4 5 H January 5th. 2022
submission of quotations
44 P 4 V Verification (not evaluation) of .44 ikAf f 4.44. 'L 44 1444 4'4 Henan
existence of the quotations; Names of suppliers Shuicheng Construction Engineering Co., Ltd.. Hunan Xinhaotang
who gave quotations Construction Engineering Co., Ltd, Yuanwu Construction Group
Co., Ltd., Jiangsu Xinjiang Construction Engineering Co., Ltd.
Quotation evaluation report and date; comments, if i 'f f V 'IT, #"4 444z4M I , t
any 441 F", * 4'4 14 Y11I- k# k tfA ml
i4 A N 4 .44 . Based on the principles of "meeting the
minimum requirements for qualifications, meeting the minimum
requirements for technical documents, and providing the lowest
quotation" in accordance with the requirements of the procurement
documents and the review methods, and the inquiry procurement
review report (March 2022), the Inquiry Evaluation Group
- 105 -
unanimously reconmends Yuanwu Construction Group Co., Ltd. as
the successful supplier.
H- 94 T ' 4- i4 4 Singed ; Yes
Contract/Purchase order document
k Ñ Delivery Date None
'"_K "1 k ~ Ä A i, ' None
Delixery Receipt or ' Store Receipt or like
instrument
) l'H)U J1 Complaints or related matters i None
it KR 44 Timeliness ofPayments ): 4 timely
r -4 44 4 i Ä F 4 it t Indication of 9 None
possible fraud or corruption
4 4 S Other matters T None
6. åt C f PÅ WC'g- I $(9Ó$!$ ) k 4 * * fi-,*
R0 ) Worksheet for Post Review of Procurement Processes and Contract Administration
for Goods/Works/Service Contracts NOT awarded under the Shopping Procedure
iA i A Date ofnReview: a d f, Name ofReviewer: tt Yn f Zhang Yongian
2023 $3 fl 10 E March 10, 2023
å . D PieetA Contrat No .4 4 Dtea,ste::_________
4Ct an ate ]) ContractUAount(USD): 764,297.33
HNLSTG005, 2022.3.2 Ff,i i E > Dt 6.3 35 1
764,297.33 UJS dollars, USD to RMB exchange rate
6.3351
7m4 oF Contragctor's Nsamde and Addresrs: X r dsf 9 FJ 3T 74 I , 4 47)045 Jx3[ 1Ik ( -
1- 44.9 T K i 4 - B% 1-8A Hunan Yixin Project Management Co., Ltd., -8A, Jinhua Garden, (Nanhua Fulin
Jinj iang Commnunity) Zone I1, N.ýorth Yanj iang Road, Hedeng, Lengshiuitan District, Yongzhou C ity,
,*WÅÅ(PROC. Method: ( 1033 ß C ( 4) IA -H È iËÝtjNCB ( M)iiåb9LIB
(L)*4Direct Contract (I)-å1, liAgqJOthers, specify:
4gJdCategory: ( ')tÑGoods (1 ') Ifi Works ( W-, evie
A Wi Aspects it MMJT Comments and Findings
;ý Y-ý C : iB ( # É)Procurement 5h, t $ Yes,.procurement file management
Documenitation(Filing) standards
iý Y9) j # Reference in Procurement Yes
Plan
'$ Advertising Yes
106 -
W/ Pre/post qualification Ti&ft Not applicable
46 tft- Bidding Document A Yes
fit@4% |t ft f Time allowed for submission of 2022 -l tl 11 3 January Il 2022
bids
4ft 4 f ftZ I 6- Bid opening &minutes of bid 74 Yes
opening
ft1 iE. Bid security records t None
ThIft. ~ f t t f t AtBER, f, tt~+ t4ft VI/ flA .i
verity existence of bids, names of bidders Ht V 3tJ -J PRl - , ' A t ' FE -f ft [I A-
A ft ft fW$4)' fBk1AA. Yes,a total of4 bidding
companies, including Hunan Yixin Project Management Co.,
Ltd., Hunan Cultural Construction Project Management Co.,
Ltd., Hunan Qiyang No.8 Construction Engineering Company,
and Hunan Yunyang Construction Engineering Co., Ltd.
7f t Publication of contract award f Yes
] A Contract document & Yes
f ft t A if £9 it A fO i r, Advance payment t None
guarantee details & records
W ?t if 9 if t t T j fi. t Performance security & Yes
details and records
-U J /1cf) Complaints or related matters f None
F- 1)ifZ, h1 M} Contractual completion date 2022 *f II1 20 H November 20th, 2022
-T rt A 8 J A] Actual completion date t 2023 4 3 A 10 S ft Not completed as of March
10th, 2023
9 4 f'a I K Delivery receipt or like fi Not applicable
instrument
ftf1t M $ 9 $1ftAIA Liquidated 3L None
damages, details and enforcement for delays
ffA fI Timeliness ofpayments AVT*T)A, 0ff l@ f 26.85%fT8 (1,300,000 t)
Not yet accepted, 26.85% of the total project cost (RMB
1,300,000 yuan) has been paid
t Ri'f A; 91k tif t Indication of possible IL None
fraud or corruption
$1AJi Other matters )t None
AE f li7 ( lAiA fJ i ) Justification for direct T- it Not applicable
contract(if applicable)
- 107
7 3 Jg #J 1. f ( )f 4* M -M #I) Worksheet for Post Review of
Procurement Processes and Contract Administration of Consultants Contracts
tk P Date of Review: 79& f4 Name of Reviewer:
/,' M-A-i 1 Contract No. and Date: 7 7]( (( Contract Amount(USD):
A* 14 f,J*Ji Contractor's Name and Address:
JA PROC.Method: ( ) R A A ff QCBS ( ) 1 W It i4 QBS( )
W Fixed Budget ( ) )RJ Least Cost ( ) At i@ [i k CQS
)--#),Y Single Source ( ) 4 i A Ik9 Others, specify:
M! Category: ( ) kk Firm ( ) A Individual
; ik Aspects Z4v#;K Comments and Findings
Y @ i 4 k t# ) Procurement
Documentation(Filing)
FM if ' P ] 4 - Reference in
Procurement Plan
Advertising
$1k 41f 4 &Request for proposal
fA 1 4$ 4 4T $ Shortlist
verity number, names etc
4 if K 4 .4 ii. P Hf 4 Time allowed for
submission of proposals
if %# # Evaluation criteria
4[ 4.ifl 4 Technical evaluation
i , 4 14 ( 44444 Aff, t) 9 K A- ,
1 4 t ) Evaluation report, and comments, if
any ( Verify existence of proposals)
J-44 Financial bid opening
/ 44 44 I if 4 Combined quality and
cost evaluation
444444 Publication of contract award
44444 Singed contract document
- 108
ii 1 4 Advance payment guarantee etc.
444 }4MI 4Complaints or related matters
A E - i 4 Contractual completion
date
4-4-'-LI H M Actual completion date
Outputs/Reports
I'V4 fit 1 Timeliness of payments
oj M'P ;4 r 0 &4 k- y P, ')k Indication of
possible fraud or corruption
Mi |4 Other matters
4-$ i( 4i4h] Ji& )Single source
justification (if applicable)
8 (1) I Worksheet for Physical Inspection
tl1 Aspects , Comments and Findings
'444- Contract No. HNXXHYH003
Mi. Location 4- & I 4MA & Warehouse of Huayuan County Foreign funded Foreign
Aid Office
F A,; Date of visit 2023 - 5 A 5 P May 5th 2023
'4 E , Date of contract 2022 1- 5 R 24 P May 24th, 2022
/s- R '. E kF1 ( t, A) H M 1-iTMi 7 P [<T - - Starting supply and installation within 7 days
Contracted completion date after contract signing
(original)
O' FIt t 4 2022 -6 }l 8 H June 8th, 2022
Actual completion date
'444ll Contract value RMB348,200
A4--41 i- RMB348,200
Final contract value
)1 Z y M / 4t '4 4 M A')A+M FR4- Hunan Air Wing Technology Co., Ltd.
Supplier/Contractor
P4 A F Arrival date at port /t None
TI i-97 P1 AM/ $ E P Arrival 2022 '46 M 8 H June 8th, 2022
- 109 -
date at project site/warehouse
Wlif f%Scope of work / None
}# (f&#UM ) A None
Materials (supply and quality)
I Workmanship quality ##t Qualified
T f t . None
Construction supervision
A4. f F J Time overruns I None
AU.A Cost overruns I None
A t' F / 7 X I None
Deficiencies/defects observed
Timeliness of payments to
contractor
NM##0RWARR W t None
Indication of possible fraud or
corruption
AAA,E Other comments I None
8 (2) -IS* Worksheet for Physical Inspection
l Aspects *VV#;K Comments and Findings
# 51 Contract No. HNZFHOO2
A, Location -L 1# 11 Alf 11 villages including Luxi Village in Zhongfang County
PA Date of visit 2023 J 4 > 15 H April 15th, 2023
lP A Date of contract 2022 4 5 F 30 F May 30th, 2022
M- IV 7k FA ( z I) FlJ17 7 UP ff p Starting supply and installation within 7 days
Contracted completion date after contract signing
(original)
r1 A H 2022 * 6 I 22 H June 22nd, 2022
Actual completion date
1 fi1 Contract value RMB695,106
, it RMB695,106
Final contract value
t l/ A * A Al31 Al I ,f±#AN# ' lo Hunan Benye Green Prevention and Control
Supplier/Contractor Technology Co., Ltd.
H1 A Arrival date at port / None
A i iL3t /1)E A Arrival I None
- 110 -
date at project site/warehouse
10 [M Scope ofwork t None
#4 ( )A None
Materials (supply and quality)
-L Workmanship quality ## Qualified
IG- f d None
Construction supervision
PFq [il Time overruns c None
-FRhA* Costoverruns A None
k 5 ik FO / T , L None
Deiciencies/defects observed
l * A 1 Yi R untimely
Timeliness of payments to
contractor
J M !' (Efe )kiVA Y M1 k None
Indication of possible fraud or
corruption
/R/T ~Other comments A None
- 111-
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