中华人民共和国江西省审计厅 JiangXi Provincial Audit Office of the People’s Republic of China 审 计 报 告 Audit Report 赣审外报〔2022〕1 号 JIANGXI AUDIT REPORT〔2022〕No.1 项目名称: 世界银行贷款江西生态产业园区项目 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank 贷款编号: 9119-CN Loan No.：9119-CN 项目执行单位：抚州高新技术产业开发区管理委员会 Project Entity: Management Committee of Fuzhou High-tech Industrial Development Zone 会计期间：2020-2021 Accounting Period：2020-2021 目 录 Contents 一、审计师意见 ............................................................................................... 1 Ⅰ.Auditor’s Opinion…........................................................................................ 3 二、财务报表及财务报表附注 ....................................................................... 6 Ⅱ.Financial Statements and Notes to the Financial Statements......................... 6 （一）资金平衡表 ..................................................................................... 6 i. Balance Sheet.......................................................................................... 6 （二）项目进度表 ..................................................................................... 8 ii. Summary Of Sources And Uses Of Funds By project Component ...... 8 （三）贷款协定执行情况表 ................................................................... 10 ⅲ. Statement Of Implementation Of Credit Agreement ........................ 10 （四）专用账户报表 ............................................................................... 11 iv. Special Account Statement ................................................................. 11 （五）财务报表附注 ............................................................................... 13 v. Notes to the Financial Statements ........................................................ 15 三、审计发现的问题及建议 ......................................................................... 18 Ⅲ.Auditor Findings and Recommendations ................................................... 20 一、审计师意见 审计师意见 抚州高新技术产业开发区管理委员会： 我们审计了世界银行贷款江西生态产业园区项目 2021 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、贷款协定执行情况表和专用账户报表等特定 目的财务报表及财务报表附注（第 6 页至第 17 页）。 （一） 项目执行单位对财务报表的责任 编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单 位的责任，编制专用账户报表是江西省财政厅的责任，这种责任包括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目财务报 表，并使其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于舞弊或 错误而导致的重大错报。 （二） 审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中 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。 1 I. Auditor’s Opinion Auditor’s Opinion To Management Committee of Fuzhou High-tech Industrial Development Zone We have audited the special purpose financial statements (from Page 6 to Page 17) of Jiangxi Eco-industrial Parks Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2021, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the period then ended, and Notes to the Financial Statements. Project Entity and Jiangxi Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Statement of Implementation of Loan Agreement and the Summary of Sources and Uses of Funds by Project Component is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Jiangxi Provincial Finance Department, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the 3 amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities’ preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Jiangxi Eco-industrial Parks 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 period then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter Withdraw and reimbursement has not occurred in this project as of December 31, 2021. The audit report consists of the Auditor’s Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Jiangxi Provincial Audit Office of the People’s Republic of China June 13 , 2022 4 Address: No. 209 Dieshan Rd., Nanchang City, Jiangxi Province, P.R. China Postcode: 330006 Tel.: 86-791-86387739 Fax: 86-791-86816779 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 二、财务报表及财务报表附注 Ⅱ. Financial Statements and Notes to the Financial Statements （一）资金平衡表 i. Balance Sheet 资 金 平 衡 表 BALANCE SHEET 2021 年 12 月 31 日 (As of December 31, 2021) 项目名称：世界银行贷款江西生态产业园区项目 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank 编报单位：抚州高新技术产业开发区管理委员会 货币单位：人民币元 Prepared by: Management Committee of Fuzhou High-tech Industrial Development Zone Currency Unit: RMB Yuan 期初数 期 末 数 行 次 期初数 资金占用 行 次 Beginning Ending 资 金 来 源 Line Beginning 期 末 数 Application of Fund Line No. Balance Balance Sources of Fund No. Balance Ending Balance 一、项目拨款合计 一、项目支出合计 1 0 63,757,513.69 Total Project Appropriation 28 0 75,808,940.91 Total Project Expenditures Funds 二、项目资本与项目资本公积 1. 交付使用资产 2 Project Capital and Capital 29 Fixed Assets Transferred Surplus 2. 待核销项目支出 其中：捐赠款 Construction Expenditures to be 3 Including: Grants 30 Disposed 3. 转出投资 三、项目借款合计 4 31 0 0 Investments Transferred-out Total Project Loan 4. 在建工程 1. 项目投资借款 5 0 63,757,513.69 32 Construction in Progress Total Project Investment Loan 二、应收生产单位投资借款 (1) 国外借款 6 33 Investment Loan Receivable Foreign Loan 其中: 应收生产单位世界银行贷 款 7 34 Including:Word Bank Investment 其中：国际开发协会 Loan Receivable Including: IDA 三、拨付所属投资借款 8 35 Appropriation of Investment Loan 国际复兴开发银行 IBRD 其中：拨付世界银行贷款 Including: Appropriation of Word 9 技术合作信贷 Technical 36 Bank Investment Loan Cooperation 四、器材 10 37 Equipment 联合融资 Co-Financing 其中：待处理器材损失 Including: Equipment Losses in 11 (2) 国内借款 38 Suspense Domestic Loan 6 五、货币资金合计 2. 其他借款 12 0 23,916.74 39 Total Cash and Bank Other Loan 四、上级拨入投资借款 1.银行存款 13 0 23,916.74 Appropriation of Investment 40 Cash in Bank Loan 其中：专用帐户存款 其中：拨入世界银行贷款 14 41 Including: Advance Account Including:Word Bank Loan 五、企业债券资金 15 42 2.现金 Cash on Hand Bond Fund 六、待冲项目支出 六、预付及应收款合计 16 0 11,434,670.43 Construction Expenditures to 43 Total Prepaid and Receivable be Offset 其中： 应收世界银行贷款利息 Including: Word Bank Loan 17 七、应付款合计 44 0 -592,840.05 Interest Receivable Total Payable 应收世界银行贷款承诺费 其中：应付世界银行贷款利息 Word Bank Loan Commitment 18 Including:Word Bank Loan 45 Fee Receivable Interest Payable 应收世界银行贷款资金占用费 应付世界银行贷款承诺费 Word Bank Loan Service-Fee 19 Word Bank loan Commitment 46 Receivable Fee Payable 应付世界银行贷款资金占用 费 20 47 七、有价证券 Word Bank Loan Service Fee Marketable Securities Payable 八、固定资产合计 八、未交款合计 21 48 Total Fixed Assets Other Payables 固定资产原价 九、上级拨入资金 22 49 Fixed Assets, Cost Appropriation of Fund 减：累计折旧 十、留成收入 23 50 0 Less: Accumulated Depreciation Retained Earnings 固定资产净值 24 Fixed Assets, Net 固定资产清理 25 Fixed Assets Pending Disposal 待处理固定资产损失 26 Fixed Assets Losses in Suspense 资金占用合计 资金来源合计 27 0 75,216,100.86 51 0 75,216,100.86 Total Application of Fund Total Sources of Fund 7 （二）项目进度表 ii. Summary of Sources and Uses of Funds by Project Component 项 目 进 度 表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2021） 项目名称：世界银行贷款江西生态产业园区项目 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank 编报单位：抚州高新技术产业开发区管理委员会 货币单位：人民币元 Prepared by: Management Committee of Fuzhou High-tech Industrial Development Zone Currency Unit: RMB Yuan 本期 Current Period 累计 Cumulative 本期计划额 本期发生额 本期完成比 项目总计划额 累计完成额 累计完成比 Current period Budget Current period Actual Current period Life of PAD Cumulative Actual Cumulative 资金来源合计 Total Sources of Funds 180,670,000.00 75,808,940.91 41.96% 2,281,380,500.00 75,808,940.91 3.32% 一.国际金融组织贷款 International Financing 111,670,000.00 0.00 0.00% 1,394,000,000.00 0.00 0.00% 1. 世界银行贷款 111,670,000.00 0.00 0.00% 1,394,000,000.00 0.00 0.00% 二.配套资金 Counterpart Financing 69,000,000.00 75,808,940.91 109.87% 887,380,500.00 75,808,940.91 8.54% 1.无偿配套 Counterpart funds without compensation 69,000,000.00 75,808,940.91 109.87% 887,380,500.00 75,808,940.91 8.54% 2.有偿配套 Counterpart funds with compensation 3.其它 Other Counterpart funds 资金运用合计 Total Application of Funds 180,670,000.00 63,757,513.69 35.29% 2,281,380,500.00 63,757,513.69 2.79% 1.省级生态产业园区标准、框架和检测平台 Provincial eco-industrial park standards, framework and 4,420,000.00 0.00 0.00% 13,940,000.00 0.00 0.00% testing platform 2.生态产业园示范和无废试点 Eco-industrial park demonstration and waste-free pilot 154,311,200.00 41,566,570.00 26.94% 1,808,523,100.00 41,566,570.00 2.30% 3.自然生态系统修复 Restoration of natural ecosystems 0.00 0.00 0.00% 93,368,500.00 0.00 0.00% 4.技术援助和能力建设 Technical assistance and capacity enhancement 3,250,000.00 0.00 0.00% 23,440,000.00 0.00 0.00% 5.工程项目建设其他费（EDGE 认证、EDGE 咨询）、先征费、预备费、建设期利息、流动资金提 18,688,800.00 22,190,943.69 118.74% 342,108,900.00 22,190,943.69 6.49% 款 Other project construction fees (EDGE certification, EDGE consulting), front-end fee, reserve fee, interest during construction, working capital withdrawal 差异 Difference 12,051,427.22 12,051,427.22 1. 应收款变化 Change in Receivables 11,434,670.43 11,434,670.43 2. 应付款变化 Change in Payables 592,840.05 592,840.05 3. 货币资金变化 Change in Cash and Bank 23,916.74 23,916.74 4. 其它 Other 8 项 目 进 度 表（二） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT Ⅱ 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2021） 项目名称：世界银行贷款江西生态产业园区项目 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank 编报单位：抚州高新技术产业开发区管理委员会 货币单位：人民币元 Prepared by: Management Committee of Fuzhou High-tech Industrial Development Zone Currency Unit: RMB Yuan 项目支出 (Project Expenditure) 已交付资产 待核销项目支出 项目内容 转出投资 Assets Transferred Construction Project Component 累计支出 在建工程 Investments Expenditures Cumulative 固定资产 流动资产 无形资产 递延资产 Work in Progress Transferred-o to be disposed Amount Fixed Asset Current Asset Intangible Asset Deferred Asset ut 1.省级生态产业园区标准、框架和检测平台 - - Provincial eco-industrial park standards, framework and testing platform 2. 生态产业园示范和无废试点 Eco-industrial 41,566,570.00 41,566,570.00 park demonstration and waste-free pilot 3. 自然生态系统修复 Restoration of natural - - ecosystems 4. 技术援助和能力建设 Technical assistance - - and capacity enhancement 5.工程项目建设其他费（EDGE 认证、EDGE 22,190,943.69 22,190,943.69 咨询）、先征费、预备费、建设期利息、流 动资金提款 Other project construction fees (EDGE certification, EDGE consulting), front-end fee, reserve fee, interest during construction, working capital withdrawal 合计 Total 63,757,513.69 63,757,513.69 9 （三）贷款协定执行情况表 iii. Statement of Implementation of Loan Agreement 贷 款 协 定 执 行 情 况 表 STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2021） 项目名称：世界银行贷款江西生态产业园区项目 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank 编报单位：抚州高新技术产业开发区管理委员会 货币单位：美元/人民币元 Prepared by: Management Committee of Fuzhou High-tech Industrial Development Zone Currency Unit: USD/ RMB Yuan 核定贷款金额 本期提款数 累计提款数 类别 Loan Amount Current-period Withdrawals Cumulative Withdrawals Category 美元 USD 美元 USD 折合人民币 RMB 美元 USD 折合人民币 RMB 1.工程和货物 Civil Works & Goods 193,880,000 0 0 0 0 2.咨询服务和培训 Consulting Service ＆ Training 6,120,000 0 0 0 0 3.待分配部分 Unallocated 4.专用帐户 Special Account 总计 total 200,000,000 0 0 0 0 10 （四）专用账户报表 iv. Special Account Statement 专 用 账 户 报 表 SPECIAL ACCOUNT STATEMENT 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2021） 项目名称：世界银行贷款江西生态产业园区项目 Project Name: Jiangxi Eco-industrial Parks Project Financed by the World Bank 贷款号：9119-CN Loan No. 9119-CN 编报单位：江西省财政厅 Prepared by: Jiangxi Provincial Finance Department 开户银行名称：江西银行南昌迎宾大道支行营业部 Depository Bank: Yingbin Avenue Sub-branch Business Department, Nanchang, Jiangxi Bank 账号：791909542720033 Account No. : 791909542720033 货币种类：美元 Currency: USD A 部分：本期专用账户收支情况 金 额 Part A-Account Activity for the Current Period Amount 期初余额 0 Beginning Balance 增加： Add: 本期世界银行回补总额 Total Amount Deposited this Period by World Bank 本期利息收入总额（存入专用账户部分） Total Interest Earned this Period if Deposited in Special Account 本期不合格支出归还总额 Total Amount Refunded this Period to Cover Ineligible Expenditures 减少： Deduct: 本期支付总额 Total Amount Withdrawn this Period 本期未包括在支付额中的服务费支出 Total Service Charges this Period if not Included in Above Amount Withdrawn 期末余额 0 Ending Balance （后续To be continued） 11 B 部分：专用账户调节 金 额 Part B-Account Reconciliation Amount 1. 世界银行首次存款总额 Amount Advanced by World Bank 减少： - Deduct: 2. 世界银行回收总额 - Total Amount Recovered by World Bank 3. 本期期末专用账户首次存款净额 Outstanding Amount Advanced to the Special Account at the End of this Period 4. 专用账户期末余额 Ending Balance of Special Account 增加： - Add: 5. 截至本期期末已申请报账但尚未回补金额 Amount Claimed but not yet Credited at the End of this Period 申请书号 金额 - Application No. Amount - - 6. 截至本期期末已支付但尚未申请报账金额 Amount Withdrawn but not yet Claimed at the End of this Period 7. 服务费累计支出（如未含在 5 和 6 栏中） Cumulative Service Charges (If not Included in Item 5 or 6) 减少： - Deduct: 8. 利息收入（存入专用账户部分） Interest Earned (If Included in Special Account) 9. 本期期末专用账户首次存款净额 Total Advance to the Special Account Accounted for at the End of this Period 12 （五）财务报表附注 财务报表附注 １．项目概况 世界银行贷款江西生态产业园区项目贷款编号为 9119－CN，项 目包括省级生态产业园区标准、框架和检测平台（子项目 1） 、生态 产业园示范和无废试点（子项目 2） 、基于自然的解决方案和生态系 统服务修复（子项目 3） 、技术援助和能力建设（子项目 4）四个子项 目。主要建设内容包括智慧运营中心、科研、孵化、培训、会展、金 融、生产、生活等，同时通过现有庆丰水库以及丁家垅水库的改造， 建设生态驳岸、开展区域内污水截流、生态湿地保护等工程。子项目 1 实施单位为江西省城镇建设利用外资办公室（现已合并到江西省政 府投资项目评审中心） 。抚州高新技术产业开发区管理委员会成立了 抚州高新区世行贷款项目管理办公室（ PMO） ，全面负责子项目 2、子 项目 3、子项目 4 的总协调、管理、采购、合同管理以及款项支付等 工作。子项目 2 和子项目 3 实施单位为抚州高新区发展投资集团有 限公司；子项目 4 实施单位抚州高新技术产业开发区经济发展与科 技创新局。抚州高新区世行贷款项目管理办公室负责编写项目的合 并财务报表。 本项目贷款协定于 2020 年 7 月 23 日签订，2020 年 10 月 21 日 生效，预计 2026 年 12 月 31 日关账。项目计划总投资为人民币 22.8 亿元，其中：世界银行贷款 2 亿美元，折合人民币 13.94 亿元。项目 建设期为 2020 年至 2026 年。 2．报表编制范围 按照世界银行的要求，本财务报表合并了四个子项目的财务情 况，财务报表反映了世界银行贷款江西生态产业园区项目的资金来 源、资金运用和项目进展情况。 3．主要会计政策 3.1 本项目根据《世界银行贷款项目会计核算办法》 （财际字 〔2000〕13 号）进行会计核算，以人民币为记账本位币。 3.2 本次会计报表编制期间为 2020 年 10 月 21 日至 2021 年 12 月 13 31 日。 3.3 会计核算以权责发生制为基础，采用借贷记账法。 3.4 按照中国人民银行 2021 年 12 月 31 日汇率，即 USD1=人民币 6.3757 元。 4．报表科目说明 4.1 项目支出 截至 2021 年 12 月 31 日，项目累计支出人民币 63,757,513.69 元，占总投资计划的 2.79%。其中：土地款 41,566,570.00 元；项目 设计费、咨询费等 15,105,245.52 元；先征费 3,256,900.00 元；承 诺费 3,838,840.91 元，建设费利息（银行存款利息）-10,042.74 元。 4.2 货币资金 2021 年 12 月 31 日货币资金余额为人民币 23,916.74 元，其中 专用账户存款余额 0 元。 4.3 预付及应收款 2021 年 12 月 31 日预付及应收款余额为人民币 11,434,670.43 元，均为与抚州高新区发展投资集团有限公司的往来款。 4.4 项目拨款 2021 年 12 月 31 日项目拨款余额为人民币 75,808,940.91 元， 均为抚州高新技术产业开发区管理委员会到位的配套资金； 4.5 应付款 2021 年 12 月 31 日应付款余额为人民币-592,840.05 元，均为应 交税费-增值税进项税。 5.其他需要说明的事项 无。 14 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Jiangxi Eco-industrial Parks Project Financed by the World Bank (hereinafter referred to as “the project”), with the loan No. of the project 9119－CN, consists of four subprojects: provincial eco-industrial park standards, framework and testing platform (Sub-project 1), eco-industrial park demonstration and waste-free pilot (Sub-project 2), nature-based solutions and ecosystem service restoration (Sub-project 3), and technical assistance and capacity enhancement (Sub-project 4). The main construction contents include smart operation center, scientific research, incubation, training, exhibition, finance, production and life. Meanwhile, through the reconstruction of the existing Qingfeng Reservoir and Dingjialong Reservoir, the projects, such as the construction of ecological revetment, the intra-regional sewage interception and ecological wetland protection, will be carried out. Sub-project 1 was implemented by Jiangxi Provincial Office of Foreign Investment in Urban Construction (now incorporated into Jiangxi Provincial Government Investment Project Evaluation Center). The Management Committee of Fuzhou High-tech Industrial Development Zone has established the World Back Loan Project Management Office (hereinafter referred to as the PMO) of Fuzhou High-tech Industrial Development Zone, which is fully responsible for the overall coordination, management, procurement, contract management and payment of Sub-projects 2, 3 and 4. Sub-projects 2 and 3 are implemented by Fuzhou High-tech Zone Development Investment Group Co., Ltd. Sub-project 4 is implemented by Economic Development and Technological Innovation Bureau of Fuzhou High-tech Industrial Development Zone. The PMO is responsible for preparing the consolidated financial statements of the project. The Loan Agreement for the project was signed on July 23, 2020 and became effective effect on October 21, 2020. It is expected that the account will be closed on December 31, 2026. The planned total investment of the project is RMB 2.28 billion yuan, among which USD 200 million, equivalent to RMB 1.394 billion, was the World Bank loan. The construction period of the project is from 2020 to 2026. 2. Consolidation Scope of the Financial Statements 15 According to the requirements of the World Bank, the financial statements combine the financial conditions of the four sub-projects. The financial statements reflect the sources and uses of funds by project component. 3. Major Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Projects (Caijizi[2000]No.13). RMB is used as the recording currency of bookkeeping. 3.2 The accounting period of the current financial statements is from October 21, 2020 to December 31, 2021. 3.3 The accrual basis and the debit/credit bookkeeping method are adopted. 3.4 The exchange rate issued by the People ’ s Bank of China on December 31, 2021 is adopted, which is USD 1= RMB 6.3757 yuan. 4. Explanation of Subjects 4.1 Total Project Expenditures On December 31, 2021, the project expenditure in current period was RMB 63,757,513.69 yuan, accounting for 2.79% of the total investment plan, among which Land Fund was RMB 41,566,570.00 yuan, Project Design Fee and Consulting Fee were RMB 15,105,245.52 yuan, Front-end Fee was RMB 3,256,900.00 yuan, Commitment Fee was RMB 3,838,840.91 yuan， and Bank deposit interest was RMB -10,042.74 yuan. 4.2 Cash on Hand On December 31, 2021, the balance was RMB 23,916.74 yuan, among which the balance of Special Account was RMB 0 yuan. 4.3 Total Prepaid and Receivable The balance of total prepaid and receivable on December 31, 2021 was RMB 11,434,670.43 yuan, all of which were current accounts with 16 Fuzhou High-tech Zone Development Investment Group Co., Ltd. 4.4 Project Funding On December 31, 2021, the balance of project funding was RMB 75,808,940.91 yuan, all of which were the supporting funds in place by the Management Committee of Fuzhou High-tech Industrial Development Zone. 4.5 Accounts Payable The balance of accounts payable on December 31, 2021 was RMB -592,840.05 yuan, all of which were taxes payable - VAT input tax. 5. Other Explanation for the Financial Statements None. 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国家法规和项目贷款协定遵守情况、内部控 制和项目管理情况、项目绩效情况及后审合同采购情况。我们发现存 在如下问题： （一）会计报表公允性方面的问题 未将 325.69 万元先征费和 383.88 万元承诺费计入项目成本和项 目财务报告。 2021 年，抚州高新技术产业开发区管理委员会缴纳世界银行贷 款江西生态产业园区项目先征费 325.69 万元人民币、承诺费 383.88 万元人民币，未将先征费和承诺费计入项目成本和项目财务报告。 以上行为不符合 《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）第三十一条“项目实施单位应当按 照贷款赠款法律文件和财政部门相关规定对贷款赠款项目进行会计 核算，编制、报送项目财务报告和各类统计报表等”的规定。建议抚 州高新技术产业开发区管理委员会按照 《世界银行贷款项目会计核算 办法》进行调表调账。审计指出后，抚州高新技术产业开发区管理委 员会已进行调表调账。 （二）项目绩效方面存在的问题 项目进度滞后。 2021 年，世界银行贷款江西生态产业园区项目计划提取世界银 行贷款 1718 万美元，其中生态产业园示范和无废试点子项目计划提 款 1600 万美元，技术援助和能力建设子项目计划提款 50 万美元，省 级生态产业园区标准、框架和检测平台计划提款 68 万美元。但截至 2021 年底项目实际提款数为 0 元。 根据 2021 年度工作计划表，世界银行贷款江西生态产业园区项 18 目 2021 年度计划完成 34 项工作，但是实际只完成了 12 项工作，且 主要是完成项目部分前期设计、咨询等准备工作，项目还未进入建设 施工期。 以上行为不符合《国际金融组织和外国政府贷款赠款管理办法》 （财政部令第 85 号）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 项目采购， 开展项目活动， 推进项目进度，监测项目绩效等” 的规定。 建议抚州高新技术产业开发区管理委员会制定科学可行的项目实施 计划，尽快推进项目实施。抚州高新技术产业开发区管理委员会已接 受审计建议。 （三）采购检查情况 按照世界银行要求，我们对 4 个后审合同开展了采购检查，合同 金额合计 1962.64 万元人民币，分别占应检查合同数和应检查合同金 额的 100% （详见附表 1）。应检查合同数为 2020 至 2021 年授标的后 审合同数。检查中我们关注了采购过程、合同管理和治理情况，未发 现上述合同存在需进行澄清、调查和整改的问题。 19 III. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, project performance and post-review contract purchase situation during the project implementing process. We found the following issues: Issue on the fairness of accounting statements 1. RMB 3.2569 million yuan of front-end fee and RMB 3.8388 million yuan of commitment fee were not included in the project cost and project financial report. In 2021, the Management Committee of Fuzhou High-tech Industrial Development Zone paid RMB 3.2569 million yuan front-end fee and RMB 3.8388 million commitment fee for the project, but did not include the front-end fee and commitment fee into the project cost and project. The above practice did not comply with the Article 31 of Financial Management Measures for Loan and Grant Projects of International Financial Organizations and Foreign Governments (CGH [2017] No. 28), which states that the project implementation entity shall conduct accounting for the loan and grant projects, prepare and submit the project financial reports and various statistical statements in accordance with the loan and grant legal documents and the relevant provisions of the financial department. We suggested that the Management Committee of Fuzhou High-tech Industrial Development Zone should adjust the statements and accounts according to the Accounting Measures for the World Bank Loan Projects. After the audit pointed out, fuzhou High-tech Industrial Development Zone management committee has been adjusted tables and accounts. After the audit, the Management Committee of Fuzhou High-tech Industrial Development Zone has adjusted the statements and accounts. Issue on the project performance 1. The project is behind schedule. 20 In 2021, the project planned to withdraw USD 17.18 million loan from the World Bank, including USD 16 million for the eco-industrial park demonstration and waste-free pilot sub-project, USD 500,000 for the technical assistance and capacity enhancement sub-project, and USD 680,000 for the provincial eco-industrial park standards, framework and testing platform. However, the actual withdrawal amount of the project has been USD 0 by the end of 2021. According to the 2021 work schedule, the project planned to complete 34 tasks in 2021, but only 12 tasks, mainly for the project preparations such as preliminary design and consultation, have been completed. The project has not yet entered the construction period. The above practice did not comply with the Article 12 of Administrative Measures for the Loans and Grants from International Financial Organizations and Foreign Governments (Order No. 85 of the Ministry of Finance), which states that the project implementation entity shall perform the following duties: (II) implement the project supporting funds, organize project procurement, carry out project activities, promote project progress, monitor project performance, etc. in accordance with the loan and grant legal documents and relevant domestic regulations. We suggested that the Management Committee of Fuzhou High-tech Industrial Development Zone should formulate a scientific and feasible project implementation plan and promote the project implementation as soon as possible. The management Committee of Fuzhou High-tech Industrial Development Zone has accepted the audit recommendation. Issue on the procurement inspection According to the requirements of the World Bank, we carried out procurement inspection on 4 post-review contracts, with a total contract amount of RMB 19.6264 million yuan, accounting for 100% of the number of contracts and the contract amount to be inspected, respectively (see Annex 1 for details). The number of contracts to be inspected is the number of post-review contracts awarded from 2020 to 2021. During the inspection, we paid attention to the procurement process, contract management and governance, and found no problems in the above-mentioned contracts that need to be clarified, investigated or rectified. 21 附表 1：已检查合同清单 Annex I: List of Contracts Reviewed 货币单位：人民币/美元 Currency Unit: RMB Yuan/USD 采购类别 合同编 合同日期 合同执行情况简介（简要 承包商/供货商/咨询 采购方式 合同简介 合同金额 序号 Procureme 号 Contract 说明合同阶段、 支付进度） 顾问名称 Name of Procureme Contract Contract amount （ CNY NO. nt Contract signed Contract implementation contractor/supplier/c nt method description and USD Equivalent) category number date description onsultant 环境外部 监测咨询 服 务 1,263,810.00 元（含税价 基于咨询 2021 年 8 合同执行阶段，支付 0 元 核工业二七 0 研究所 咨询服务 Environme 格 ） /198,923.69 美 元 顾问资历 月 27 日 At the contract execution 270 Research 1 Consultin FZ-4-C5 ntal RMB 1,263,810.00 yuan 的选择 August 27, stage, RMB 0 yuan has Institute of Nuclear g Service external (tax included) / USD CQS 2021 been paid. industry monitoring 198,923.69 consulting service 沃 顿 节 能 科技 （ 上 1,485,206.66 元（含税价 基于咨询 2021 年 12 EDGE 认 合同执行阶段，支付 0 元 海 ） 有 限 公 司 咨询服务 格 ） /233,771.53 美 元 顾问资历 月 30 日 证 EDGE At the contract execution Wharton 2 Consultin FZ-4-C8 RMB 1,485,206.66 yuan 的选择 December certificatio stage, RMB 0 yuan has Energy-Saving g Service (tax included) / USD CQS 30, 2021 n been paid. Technology 233,771.53 (Shanghai) Co., Ltd. 江西省建 立生态产 江 西 省 煤 矿设 计 院 10,877,490.06 元（含税 业园制度 和 中 国 国 际工 程 咨 金 594,210.06 元 ） 和监管框 询 有 限 公 司联 合 体 /1,712,116.93 美元（含 2021 年 11 架 的 技 术 完成项目启动报告， 支付 0 Joint-venture of 税金 93,528.66 美元） 咨询服务 基于质量 月 23 日 援 助 元 RMB 0 yuan has been Jiangxi Coal Mining RMB 10,877,490.06 3 Consultin 的选择 JX-1-C1 November Technical paid upon completion of Design Institute and yuan (including taxes g Service QBS 23, 2021 assistance the project start-up report. China International RMB 594,210.06 yuan) / for Engineering USD 1,712,116.93 establishin Consulting (including taxes USD g Corporation 93,528.66) eco-industr 22 ial park system and regulatory framework in Jiangxi Province 5,999,930.00 元（其中不 包含税金 403,509.00 元）/ 项目管理 944,388.98 美元（其中 咨询服务 基于质量 2022 年 2 合同授标时间是 2021 年 莫 特 麦 克 唐纳 咨 询 不 包 含 税 金 63,512.32 咨询服务 Project 和费用的 月 28 日 12 月 29 日 The date of （ 北 京 ） 有限 公 司 美元） 4 Consultin FZ-4-C7 manageme 选择 February contract award was Motte MacDonald RMB 5,999,930.00 yuan g Service nt QCBS 28, 2022 December 29, 2021. Co., Ltd (excluding taxes RMB consulting 403,509.00 yuan) / service USD 944,388.98 (excluding taxes USD 63,512.32) 23