13 JUN 2022 Fujian Provincial Audit Office of the People's Republic of China Audit Report I4 * Wk[ C 2022 D 12-# AUDIT REPORT [ 2022 J NO.12 Project Name: World Bank Financed Fujian Fishing Port Project 9 Ar : Ln8378 Loan No.: Ln8378 Project Implementation Unit: Fujian Provincial Department of Ocean and Fisheries :2021 Accounting Year: 2021 目录 ContentS 一、审计师意见．................................................．……，...........．……1 1 .Auditor&5 OPinfon...........................................................．……3 二、财务报表及财务报表附注．...............．……， ......................．……，．…5 11.Financial Statements and Notes to the Financial Statements....．……5 （一）资金平衡表．....................................................．……，,..．……5 1 .B alance Sheet.,..................．……，.................................．……，5 （二）项目进度表．................................................................．……7 五．Summary ofsources andUsesofFundsbyProjectComponent…，二，．……7 （三）贷款协定执行情况表．..............................．……，二，..........．……9 111.Statement of llnplementation of the Loan Agreement....................．……9 （四）专用账户报表．.........................................................．……11 iv .Statements of the Special Account二，．…， ..........．……，..．……11 （五）财务报表附注…，.,.,..........................................................．……12 v .Notes to the Financial Statements .................................．……15 三、审计发现的问题及建议．...........................................．……，二18 nl.Audit Findings and Reconirnendations...．……，........................．……，.．…20 一、审计师意见 审计师意见 福建省海洋与渔业局： 我们审计了世界银行贷款福建渔港项目2021年12月31日的资金平 衡表及截至该日同年度的项目进度表、贷款协定执行情况表和专用账户报 表等特定目的财务报表及财务报表附注。 （一）项目执行单位及福建省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况 表是你局的责任，簖制专用账户报表是福建省财政厅的责任，这种责任包 括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项 目财务报表，并佼其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由 于舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准 则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计 恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对 内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当 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 1 我们认为，第一段所列财务报表在所有重大方面按照中国的会计准 则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行贷款福 建渔港项目2021年12月31日的财务状况及截至该日同年度的财务收支、 项目执行和专用账户收支情况． （四）其他事项 我们还审查了本期内报送给世界银行的福建省一19、20、21、22、23、 24、25、26号提款申请书及所附资料。我们认为，这些资料均符合贷款 协议的要求，可以作为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有鲤攻参财务报表及 财务报表附注和审计发现的问题及建议·厂飞犷俗人 ｛次女扮 中华刀矍物国想建省尹厅 &”狠动二少日 地址：中国福建省福州市华林路201号 邮政簖码：350003 电话：86一591一63396262 传真：86一591一63396260 2 1. Auditor's Opinion Auditor's Opinion To Fujian Ocean and Fisheries Department (FOFD) We have audited the special purpose financial statements (from page 5 to page 13) of World Bank Financed Fujian Fishing Port Project, which comprise the Balance Sheet as of December 31, 2021, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. (I)Project Entity and Fujian Provincial Finance Department's Responsibility for the Financial Statement The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your entity, while the preparation of the .Special Account Statement is the responsibility of Fujian Provincial Finance Department (FPFD), which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. (2)Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fTaud or 3 error. In making those risk assessments, the auditor considers internal control relevant to the entity's 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. (3)Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Fujian Fishing Port project financed by the World Bank as of December 31, 2021, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. (4)Other Matter(s) We have also reviewed the withdrawal application (Fujian No. 19, 20, 21, 22, 23, 24, 25 and 26) and the attached information submitted to the World Bank in the report period. We believe that the above information is in accordance with the requirements of the Loan Agreement and can be used as the basis for withdrawal application. The audit gepo~ consi s6gf the Auditor's Opinion and two more parts hereinaftd: FiliSciAtatements and Notes to the Financial Statements, Audit Findingg ahd Recommerdatitns. Fujian Poyifecial dicOffe of the People's Republic of China Jun.24, 2O02 Address: No. 20i alin Road, Fuzhou, Fujian Province, P.R. China Postcode: 350003 Tel.: 86-591-63396262 Fax: 86-591-63396260 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 二、财务报表及财务报表附注 11 .Financial St就ernents and Notes to the Financial Statements （一）资金平衡表 1.Balance She以 资金平衡表 BALANCE SHEET 2021年12月31日 (As of December 31,2021) 项目名称：世界银行贷款福建渔港项目 Project Name:World Bank Financed Fullan Flshlng Port Project 簖报单位：福建省海洋与渔业局货币单位：人民币元 …衬 5 I, WT-49 V, ±at)\-tW *A 1. Cash in bank 13 4,108,390.93 65,705,255.60 IV. Appropriation of 40 0.00 0.00 investment loan At: fmAkp4a At: Vk1LMR;V Including: special account 14 386,760.25 29,815,727.13 Including: appropriation of 41 0.00 0.00 World Bank loan 2, Ift- 15 0.00 0.00 ILI 42 0.00 0.00 2. Cash V. Bond fund It a Pt Ck -& f _)_', *)t,*Atffl VI. Total advance and 16 10,702,857.48 12,925,523.99 VI. Construction 43 0.00 0.00 receivable expenditure to be Offset rLqkiM,99MAS 4-- VfAAA-it Including: World Bank loan 17 0.00 0.00 VE. Total payable 44 22,364,896.90 124,250,597.78 interest receivable I k 9;ff * a 7TZ z ff -At: r2HT*ff*AM,0, World Bank loan commitment 18 0.00 0.00 Including: World Bank loan 45 0.00 0.00 fee receivable interest payable k I;F IR A * 41- it A P World Bank loan service-fee 19 0.00 0.00 World Bank loan 46 0.00 0.00 receivable commitment fee payable -h, -**iiE# fiL f J * ff 'R # * * YFI 0 47 0.00 0.00 20 0.00 0.00 World Bank loan VII. Marketable securities service-fee payable A, lfliZiC _-06-if 21 0.00 0.00 A, AZk-A- t 48 0.00 0.00 VIII. Total fixed assets Vin. Other payables 19 )Z * #1,* 22 0.00 0.00 Al 49 0.00 0.00 Original value of fixed assets IX. Appropriation of funds 23 0.00 0.00 50 39,024.97 39,774.10 Less: accumulated depreciatio X. Retained earnings ffl)v- * 11 24 0.00 0.00 Net value of fixed assets N *- *, r *g 25 0,00 0.00 Disposal of fixed assets Fixed assets losses in suspense 26 0.00 0.00 it 27 147,559,504.96 297,204,804.15 51 147,559,504.96 297,204,804.15 Total capital occupation Total source of fund 6 I. Sumary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *M 1 1 2021 * 12 A 31 H (For the Period Ended Dec 31, 2021) Project Name: World Bank Financed Fujian Fishing Port Project Prepared by: Fujian Provincial Department of Ocean and Fisheries Currency Unit: RMB Yuan * & Current period JK it Cumulative q p $ Project Component *0M7GA V%A Current Year Current Period Cumulative Cumulative Budget Current Period Actual Curn eid Life of PAD Ata opee Budget Completed % Actual Completed % W Total Sources of Funds 43,899,793.22 47,750,245.18 109% 572,842,607.63 172,914,432.27 30% MAMM- ± International Financing 19,027,780.00 45,794,615.01 241% 254,562,946.00 92,447,650.00 36.32% 1 $EA9fiMf IBRD 19,027,780.00 45,794,615.01 92,447,650.00 2, W #FA IDA : 4 Counterpart Financing 24,872,013.22 1,955,630.17 0.00 318,279,661.63 80,466,782.27 25% 1, t E$ Other Loan 0.00 0.00 2% I*t Appropriation Funds 24,872,013.22 1,955,630.17 0.00 318,279,661.63 80,466,782.27 25% m*t Total Application of Funds 31,768,880.00 85,817,164.01 270.13% 468,966,200 218,574,024.56 46.61% ($ 3 I- by Project Component) 1, AitfW AiAAA Expansion and upgrading of fishing port facilities 27,498,730.00 74,918,509.38 272.44% 359,842,010.31 192,351,899.26 53.45% 2, 7* V(#J t Upgrading of early warning and response systems 740,160.00 9,555,579.97 1291.02% 29,737,924.29 13,147,083.99 44.21% 3 AR k WijI Vocationaltraining of fishermen 2,793,910.00 648,286.51 23.20% 68,402,946.76 8,807,521.00 12.88% RA# ##t¶j( fi # Implementation support and project management 736,080.00 694,788.15 94.39% 10,983,318.63 4,267,520.31 38.85% &A Difference -38,066,918.83 -45,659,592.29 1, Sa-ftk2At Change in Receivables 2,222,666.51 12,925,523.99 2, # # it Change in Payables 101,885,700.88 124,250,597.78 3, f *tIt Change in Cash and Bank 61,596,864.67 65,705,255.60 4, -At (A,) Other 749.13 39,774.10 7 项目进度表（二） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTll 本期截至2021年12月31日 (For the period ended Decelnber 31,2021) 项目名称：世界银行贷款福建渔港项目 Project Name:Worid Bank Financed Fujian Fishing Port PrQject 簖报单位：福建省海洋与渔业局货币单位：人民币元 于一攀 8 （三）贷款协定执行情况表 试Statementoflinpleme而ltionofL服nAgreemeni 贷款协定执行情况表 STATEMENT OF IMPLEM[E NTATION OF LOAN AGREEM[E NT 本期截至2021年12月31日（For the period en由d December 31,2021) 项目名称：世界银行贷款福建渔港项目Project Name: World Bank Financed Fujian Fishing POrt Project 簖报单位：福建省海洋与渔业局Repared勿：Fujian Provincial DePartment of ocean and Fisheries货币单位：美元／人民币元Currency unit:RMB Yuan 封厂 9 Fishing Port 7, ±* (JkE Ox 6&4*) , IFjf0"MVIJ, Wi#,k Civil Works (excluding the Sausha Central Fishing Port), Goods, Consulting Services, Training and Workshop 32,038,738.82 2,604,951.30 16,608,388.00 3,427,676.25 21,853,835.47 1 ) ±JtT4M Civil Works 22,666,257.27 1,098,452.33 7,003,402.52 1,098,452.33 7,003,402.52 Fenghuo 02 Port 1,072,639.70 328,191.27 2,092,449.08 328,191.27 2,092,449.08 Daiing G2 Port 2,011,300.00 770,261.06 4,910,953.44 770,261.06 4,910,953.44 Fishermen's Vocational Skills and Capacity Building 3,663,200.00 0.00 0.00 0.00 0.00 kTAZ W H Undefined Parts 15,919,117.57 0.00 0.00 0.00 0.00 (2) JTO Goods 8,279,000.00 1,437,009.55 0.00 2,031,915.84 12,954,885.92 Upgrading of early warning and response systems 3,487,200-00 (b)MTRIMARJOVII1199,tJki t Fishermen's Vocational Skills and Capacity Building 4,791,800.00 0.00 0.00 594,906.29 3,792,944.03 (3) VFif0&*jA*VJj, VR# Consulting Services, Training and Workshop 1,093,481.55 69,489.42 443,043.70 297,308.08 1,895,547.13 Upgrading of early warning and response systems 25.67 Fishermen's Vocational Sldlls and Capacity Building 213,000.00 0.00 0.00 0.00 0.00 (OR* M-'Pn WMA Technical Assistance and project management 880,455.88 69,489.42 443,043.70 297,308.08 1,895,547.13 * R I&W; A Project Management Consulting 737,700.00 39,489.42 251,772.70 267,308.08 1,704,276.13 P4 Training and study tours at home and abroad 96,339.96 0.00 0.00 I QI&3E-WAAR* Port management consulting service 46,415,92 30,000.00 191,27LOO 30,000.00 191,271.00 :! MWP Special Account 4,676,463.31 29,815,727.13 Total 39,000,000.00 2,732,811.20 17,423,584.37 14,500,000.00 92,447 10 (VU) *4N*P#* iv. Special Account Statement *4 M*P I&A SPECIAL ACCOUNT STATEMENT *W; 1 2021 4 12 A 31 1 (For the period ended December 31, 2021) Project Name: World Bank Financed Fujian Fishing Port Project Depository Bank/Account No: Fuzhou Ximen R A#: Ln8378 Sub-branch, Industrial Bank Loan No. Ln8378 lf: 118081400100011525 W Wk: Kt)tFi&T Account No.: 118081400100011525 Prepared by: Fujian Provincial Department of Finance 'iR i k: f5t Currency: USD Amount A $#: $48 )IJ&P 1kt' t Party A: Account activity for the period IJnt: Beginning balance: 65,255.44 itt: Add: $ -& il # AI &Total amount deposited by World Bank 7,350,000 *5W 4 RAA~ W(A \ P & ) Total interest earned this period if deposited in the special account 281.46 A F## 93 MiEA Total amount refunded to cover ineligible expenditure ,*: Deduct: *Mt # Total amount withdrawn 2,732,811.20 E} d Total service charges if not included in above amount withdrawn 24 *MA ,* Interest transferred-out this period 0 **0 Ending balance 4,682,701.70 B - -:t#) P R 1J Part B: Account Reconciliation 1 & Amount advanced by World Bank 14,350,000.00 AP: Deduct: 2, *Y4 TR &M X Total amount recovered by World Bank 3, 1&*#A#JiIkP k IW Outstanding amount advanced to the special account at the end of this period 14,350,000.00 4, 4V fl*,P $ S Ending balance of special account at the end of this period 4,682,701.70 it P: Add: 5, ¶*5W 5W # Th # M AA i ### Amount claimed but not yet credited at the end of this period 7600872.20 6, & *5W & * A i4 AA i# 4iJZK*4 Amount withdrawn but not yet claimed at the end of this period 2,072,664.49 7, AK* X it* !B Cumulative service charges 60 8, M' di 44 Interest transferred-out A> Deduct: 9, Mt tkkA Interest earned 6298.39 10. Total advance to the special account at the end of this period 14,350,000.00 11 （五）财务报表附注 财务报表附注 1．项目概况 世界银行贷款福建渔港项目贷款号为Ln8378，项目协议于2014 年7月7日签订，20 14年10月3日生效，2020年12月11日世行批 准项目重组方案，项目关账日期延期至2022年6月30日，世界银行 贷款额度由60,000,000.00粎元调整为39,000,000.00美元。项目用于 3个渔港、1个完善预警及应急响应系统、1个渔民技能培训及能 力建设及1个技术支持和项目管理。计划总投资468,966,200.00元人 民币。 2．财务报表编制范围 本年度财务报表的簖制范围包括：福建省海洋与渔业局、福建省 海洋技术学校、霞浦县国有资产投资经营有限公司项目财务报表，省 财政厅专用账户报表。 3．主要会计政策 3.1本项目财务报表按照财政部《世界银行贷款项目会计核算办 法》（财际字〔2000〕13号）的要求编制。 3.2会计核算年度采用公历年制，即公历每年1月1日至12月 31日。 3.3本项目会计核算以“权责发生制”作为记账原则，采用借贷 复式记账法记账，以人民币为记账本位币。 3.4决算汇率按照中国人民银行2021年12月31日公布的汇率， 即USDI＝人民币6.3757元。 4服表科目说明 4.1项目支出为在建工程。截至2021年12月31日，本年项目支 出55,817,164.02元，累计支出215,574,o抖．57元，占总投资计划 l2 468,966,200.00元的46.61％。 4.2货币资金。2021年12月31日余额为65,705,255.60元，其中 专用账户存款29,815,727.13元，专用账户利息收入6,298.39元；项 目单位银行存款65,705,255.60元。 4.3预付及应收款。2021年12月31日余额为12,925,523.99元。 4.4项目拨款。截至2021年12月31日余额80,466,752．灯元， 为省、县无偼的配套资金，占配套资金总计划318,279,661 .63元的 25%．其中：省级项目单位到位5,149,782.27元；县级累计到位 75,3 17,000.00元。 4.5项目借款。截至2021年12月31日项目借款余额92447650.00 元，其中：国际复兴开发银行贷款14500000.00美元，折合人民币 92447650.00元，占核定贷款总额的37.18%，具体提款情况如下： 甘与崖琐 4.6应付款。2021年12月31日应付款余额124,250,597.78元， 分别是霞浦县国有资产投资有限公司应付未付工程款123，犯8,098.61 元，省海洋技术学校922499.17元。 4.7留成收入。专用账户存款利息6298 .39美元，服务费支出60 粎元，余额6238.39粎元，折人民币39774.10元。 5．专用账户使用情况 本项目专用账户设在兴业银行福州西门支行，账号为 118081400100011525，币种为美元。截止2021年12月31日省财政 13 厅向世界银行提款14,350,000.00美元。 6．其他需要说明的事项 项目资金平衡表中国际复兴开发银行贷款期末数与期初数之差、 项目进度表中相应本期发生额与贷款协定执行情况表人民币本期提 款数不一致是由于历年汇兑损益造成的。 l4 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The Loan No. of World Bank Financed Fujian Fishing Port Project is Ln8378. The Project Agreement was signed on Jul.7, 2014 and came into effect on Oct. 3, 2014, the restructuring plan was approved by the World Bank on Dec. 11, 2020. The closing date was extended to Jun. 30, 2022 and the loan amount was changed from $60 million to $39 million. The current project consists of 3 fishing ports, -upgrading of emergency response system, fishermen vocational skills training, capacity building and technical assistance. The total investment plan of the project was RMB468,966,200.00 yuan. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of FOFD, Fujian Ocean Technical School (FOTS), Xiapu County Ocean and Fisheries Bureau, Xiapu County State-owned Asset Investment Operation Company Ltd. (XSAIOC), as well as the Designated Account set in the FPFD. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project(Caijizi[2000]No. 13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 3 1. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2021 of the People's Bank of China, which is USD1= RMB6.3757 yuan. 4. Explanation of Subjects 15 4.1 Project expenditures refer to construction in progress. As of December 31, 2021, the project expenditure was RMB85,817,164.02 yuan, with a cumulative expenditure of RMB218,574,024.57 yuan, accounting for 46.61% of the total investment plan of RMB468,966,200.00 yuan. 4.2 Cash and Bank On December 31, 2021, the balance was RMB65,705,255.60 yuan, wherein the balance of special account totaled RMB29,815,727.13 yuan, the interest income of the special account totaled RMB6,298.39 yuan, and the deposit totaled RMB65,705,255.60 yuan. 4.3 Advance and receivable The balance on December 31, 2021 is RMB 12,925,523.99 yuan. 4.4 Project Appropriation Funds The balance on December 31, 2021 was RMB80,466,782.27 yuan, which was the voluntary counterpart funds at provincial and county level, 25% of the planned counterpart funds of RMB318,279,661.63 yuan, including the available provincial and county counterpart fund of RMB5,149,782.27 yuan and RMB75,317,000.00 yuan respectively. 4.5 Project Loan The balance on December 31, 2021 was RMB92,447,650.00 yuan, including the IBRD loan of USD14,500,000.00, equivalent to RMB92,447,650.00 yuan, accounting for 37.18% of the total loan amount. The details of withdrawal are listed as follows: Cumulative Withdrawal Ratio Category Loan Amount Withdrawals (%) 1. Work 28890000.00 6756794.32 23.38% 2. Goods 8279000.00 2031915.84 24.54% 3. Consulting service and Training 1681000.00 884826.53 52.63% 4. Front-end Fee 150,000.00 150,000 100% 5. Special Account 0 4676463.31 0 Total 39000000.00 14,500,000.00 37.18% 4.6 Payable The balance on December 31, 2021 was RMB124,250,597.78 yuan, mainly includes, XSOAIC's payable and outstanding works payment of RMB123,328,098.61 yuan and FOTS's payment payable of 16 RMB922,499.17 yuan. 4.7 Retained Earnings Interest earned of deposit in special account of USD6,298.39, service charge of USD60, balance totals USD6,238.39, equivalent of RMB39,774.10 yuan. 5. Special Account The special account of this project is set in Fuzhou Ximen Branch, Industrial Bank, with the account number of 118081400100011525, and USD as currency Unit. As of December 31, 2021, the FPFD had withdrawn USD14,350,000.00 from the World Bank. 6. Other Explanation for the Financial Statements Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the IBRD loan in the Balance Sheet, the current year's loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year's withdrawals (disclosed in RMB) in the Statement of Implementation of Loan Agreement. 17 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定情况、内部控 制和项目管理情况、项目绩效及上年度审计建议落实情况。我们发现 如下问题： （一）项目实施进度较慢。截至2021年底，该项目累计支出 20852．肠万元，占项目中期调整后项目总计划57284.26万元的 36.40%；累计提取世行贷款1450万美元，其中项目单位实际提款 982.35万粎元仅占世行贷款总额度3900万美元的25.19%，项目投资 和项目单位提款占比低。鉴于该项目于2022年6月关账，省海洋与 渔业局应督促局世行办，加快推进项目建设进度，严格落实项目的实 施、审核、验收和提款报账工作。 （二）项目招投标不够规范。福建海洋职业技术学校利用世界银 行贷款福建渔港项目2021年公开招标采购6个项目，合同金额 4257.84万元，存在的主要问题：一是评标专家抽取不规范。抽取评 审专家时，福建海洋职业技术学校、监管部门未派监督人员监督。有 2个项目未按规定从评标专家库内相关专业的专家名单中随机抽取评 标专家，其中：Pxzx一的和Pxzx一04两个采购合同包合并抽取一批专 家，Pxzx一09和Pxzx一10合同两个合同包合并抽取一批专家。不符 合《中华人民共和国招标投标法实施条例》第四十六条“……依法必 须进行招标的项目，其评标委员会的专家成员应当从评标专家库内相 关专业的专家名单中以随机抽取方式确定。任何单位和个人不得以明 示、暗示等任何方式指定或者变相指定参加评标委员会的专家成 员。……有关行政监督部门应当按照规定的职责分工，对评标委员会 成员的确定方式、评标专家的抽取和评标活动进行监督”的规定。二 l8 是6个项目均未能提供开标、评标现场全程录音录像资料。不符合《政 府采购货物和服务招标投标管理办法》（中华人民共和国财政部令第 87号）第三十九条“……采购人或者采购代理机构应当对开标、评 标现场活动进行全程录音录像。录音录像应当清晰可辨，音像资料作 为采购文件一并存档”的规定。三是项目调整重组后委托招标未签订 变更补充协议。根据《中华人民共和国民法典》第五百一十条“合同 生效后，当事人就质量、价款或者报酬、履行地点等内容没有约定或 者约定不明确的，可以协议补充”的规定，省海洋与渔业局应责成福 建海洋职业技术学校与被委托的招标代理机构，重新签订委托补充协 议。四是有2个项目在招标文件中要求投标人提交的投标保证金超过 了规定的比例。Pxzx一02海船船舶驾驶培训设备项目，财审批复投资 额857.85万元，2％的比例为17.12万元，招标文件中设定的投标保 证金为18万元。Pxzx一04动力设备拆装、电气和自动化设备、船员 基本安全培训设施项目，财审批复投资额798.45万元，2％的比例为 15.97万元，招标文件中设定的投标保证金为18万元。不符合《中 华人民共和国招标投标法实施条例》第二十六条“招标人在招标文件 中要求投标人提交投标保证金的，投标保证金不得超过招标项目估算 价的2%”的规定。五是个别项目未按招标文件约定时间缴纳履约保 证金、签订采购合同。PXZX一02项目，招标文件、中标通知书明确要 求在2021年n月10日前应提交履约保证金并签订合同，实际上至 2021年n月26日才收到履约保函并签订合同。不符合《中华人民 共和国招标投标法》第四十六条“招标人和中标人应当自中标通知书 发出之日起三十日内，按照招标文件和中标人的投标文件订立书面合 同……招标文件要求中标人提交履约保证金的，中标人应当提交” 的规定。省海洋与渔业局应责成项目单位加强对项目招投标法律、法 规的学习并严格执行，今后应杜绝上述问题的发生。 19 M. 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, loan agreements, internal control and project management, project performance and the implementation of the previous year. We found the following issues: 1. The project implementation progress is slow. By the end of 2021, the cumulative investment of the project was RMB208,520,600 Yuan, accounting for 36.40% of the planned investment of 572,842,600 yuan after restructuring; the cumulative withdrawal was 14.5 million, of which the actual withdrawal of 9.8235 million, only accounting for 25.19% of the total WB financing of 39 million, and the proportion of investment and withdrawal was low. In view of the closing date in late June 2022, the FOFD shall urge the FPMO to accelerate the construction progress and strictly implement the implementation, audit, acceptance and withdrawal of the project. 2. The Project bidding didn't meet with the regulations. Of 6 contracts financed by WB financing and implemented by FOTS through public bidding in 2021, with a contract amount of RMB42.5784 million yuan, the main problems include: First, the selection of bid evaluation experts didn't meet with the regulations. When selecting experts, FOTS and monitoring authorities did not send person to monitor. Two contracts did not randomly select bid evaluation experts from the Est of experts of relevant specialties in the expert database according to the regulations, including, Contract PXZX-03 and Contract PXZX-04 are combined to select a group of experts, and Contract PXZX-09 and Contract PXZX-10 are combined to select a group of experts, which does not conform to Article 46 of Regulations for the Implementation of Bidding Law of the P.R. C., that is, "For projects that must be subject to bidding according to law, the expert members of the bid evaluation cominittee shall be determined by random selection from the list of experts of relevant specialties in the expert database. No unit or individual shall appoint or disguise the expert members to participate in the bid evaluation committee in any way such as express or implied ....... The relevant 20 administrative supervision departments shall, in accordance with the prescribed division of functions and duties, monitor the determination methods of members of the bid evaluation committee, the selection of bid evaluation experts and the bid evaluation activities". Second, the 6 contracts failed to provide the audio and video recording of the bid opening and evaluation site, which does not conform to Article 39 of Administrative Measures of Bidding for Government Procurement of Goods and Services (MOF Order No.87), that is, "The purchaser or procurement agency shall conduct audio and video recordings of the bidding opening and bidding evaluation activities. Audio and video recordings should be clearly identifiable and audio and video materials archived as procurement documents." Third, a supplementary agreement for entrusted bidding hasn't been signed after project restructuring. According to Article 510 of the Civil Code of the P.R.C., "After the contract comes into force, the parties have no agreement or unclear agreement on the quality, price, remuneration, place of performance or other contents, it may be supplemented by agreement". The FOFD shall instruct FOTS to sign the supplementary agreement with the entrusted bidding agency. Fourth, in two contracts, the bid security required in the BD exceeds the specified proportion. For Contract PXZX-02 (Marine Ship Driving Training Equipment), the investment approved after financial review is RMB8,578,500 yuan, 2% of which is RMB171,200 yuan, while the bid security set in the BD is RMB 180,000 yuan. For Contract PXZX-04 (Power equipment disassembly and assembly, electrical and automation equipment, crew basic safety training facilities), the investment approved after financial review is RMB7,984,500 yuan, 2% of which is RMB 159,700 yuan, while the bid security set in the BD is RMB 180,000 yuan, which does not conform to Article 26 of Regulations for the Implementation of Bidding Law of the P.R.C., that is, "Where a bidder submit a bid security as required in the BD, the bid security shall not exceed 2% of the estimated price of the project for bidding". Fifth, some projects fail to pay performance security and sign procurement contracts at the time agreed in the BD. For Contract PXZX-02, as required in the BD and the notice of award that the performance security be submitted and the contract be signed by Nov. 10, 2021, while the performance security was received and the contract was signed until Nov. 26, 2021, which does not conform to Article 46 of Regulations for the Implementation of Bidding Law of the P.R.C., that is, "The tenderer and the winning bidder shall, within 30 days from the date of issuing the notice of award, conclude a written contract in accordance with the BD of the winning bidder......If the BD requires the winning bidder to submit the performance security, the winning bidder shall submit." The FOFD shall instruct the PIUs to strengthen the study of the 21 project bidding laws and regulations and strictly implement, and shall prevent the occurrence of the above problems in the future. 22