中华人民共和国广东省审计厅 Guangdong Provincial Audit Office of the People’s Republic of China 审 计 报 告 Audit Report 粤审涉外报〔2022〕64 号 GUANGDONG AUDIT REPORT〔2022〕NO. 64 项目名称: 世界银行贷款广东省欠发达地区义务教育均衡优质 标准化发展示范项目 Project Name ： Guangdong Compulsory Education Project Financed by the World Bank 贷 款 号：8791－CN Loan No.：8791－CN 项目执行单位：广东省教育厅世行贷款项目管理办公室 Project Entity：The World Bank Loan Project Management Office of Department of Education of Guangdong Province 会计年度： 2021 Accounting Year： 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 .............................................................12 iii. Statement of Implementation of Loan Agreement ........................ 12 （四）专用账户报表 ......................................................................... 13 iv. Special Account Statement ............................................................. 13 （五）财务报表附注 ......................................................................... 15 v. Notes to the Financial Statements ................................................... 18 三、审计发现的问题及建议 ................................................................... 21 III. Audit Findings and Recommendations ............................................... 31 一、审计师意见 审计师意见 广东省教育厅世行贷款项目管理办公室： 我们审计了世界银行贷款广东省欠发达地区义务教育均衡优质标准 化发展示范项目 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、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 20 页） 。 （一）项目执行单位及广东省财政厅对财务报表的责任。 编制上述财务报表中的资金平衡表和项目进度表是你办的责任，编制贷 款协定执行情况表和专用账户报表是广东省财政厅的责任，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。 —1— 我们相信，我们获取的审计证据是适当的、充分的，为发表审计意 见提供了基础。 （三）审计意见。 我们认为，第一段所列财务报表在所有重大方面按照中国的会计准 则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行贷款 广东省欠发达地区义务教育均衡优质标准化发展示范项目 2021 年 12 月 31 日的财务状况，以及截至该日同年度的财务收支、项目执行和专用账 户收支情况。 （四）其他事项。 我们审查了本期内由广东省财政厅报送给世界银行的第 8791-007、 008、009 号提款申请书及所附资料。我们认为，这些资料均符合贷款协 议的要求，可以作为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有两项内容：财务报表 及财务报表附注和审计发现的问题及建议。 中华人民共和国广东省审计厅 2022 年 6 月 17 日 地址：中国广东省广州市天河区黄埔大道西 361 号 邮政编码：510630 电话：86-20-87078157 传真：86-20-87078201 —2— I. Auditor’s Opinion Auditor’s Opinion To the World Bank Loan Project Management Office of Department of Education of Guangdong Province We have audited the special purpose financial statements （ from page 6 to page 20）of Guangdong Compulsory Education 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 year then ended, and Notes to the Financial Statements. Project Entity and Guangdong Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet and the Summary of Sources and Uses of Funds by Project Component is the responsibility of your entity, while the preparation of the Statement of Implementation of Loan Agreement and the Special Account Statement is the responsibility of Guangdong Provincial Finance Department, which includes： i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of —3— 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 Guangdong Compulsory Education 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. Other Matter We also examined the withdrawal application No. 8791-007, 008, 009 and the attached documents submitted to the World Bank during the period. In our opinion, those 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. Guangdong Provincial Audit Office of the People’s Republic of China June 17, 2022 —4— Address： No. 361, West Huangpu Avenue, Tianhe District, Guangzhou City, Guangdong Province, P.R. China Postcode： 510630 Tel.： 86-20-87078191 Fax： 86-20-87078201 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： 世界银行贷款广东省欠发达地区义务教育均衡优质标准化发展示范项目 Project Name：Guangdong Compulsory Education Project Financed by the World Bank 编报单位：广东省教育厅世行贷款项目管理办公室 货币单位：人民币元 Prepared by: The World Bank Loan Project Management Office of Department Currency Unit: RMB Yuan of Education of Guangdong Province 资 金 占 用 行次 期初数 期末数 资 金 来 源 行次 期初数 期末数 Application of Fund Line No. Beginning Balance Ending Balance Sources of Fund Line No. Beginning Balance Ending Balance 一、 项目拨款合计 一、 项目支出合计 1 538,784,150.27 909,645,829.32 Total Project 28 746,038,691.26 908,657,702.26 Total Project Expenditures Appropriation Funds 二、项目资本与项目资本公积 1. 交付使用资产 2 - - Project Capital and 29 - - Fixed Assets Transferred Capital Surplus 2. 待核销项目支出 其中:捐赠款 Construction Expenditures to 3 - - 30 - - Including: Grants be Disposed 3. 转出投资 三、项目借款合计 Investments Transferred-out 4 - -Total Project Loan 31 283,990,276.05 425,187,167.80 1. 项目投资借款 4. 在建工程 5 538,784,150.27 909,645,829.32 Total Project Investment 32 283,990,276.05 425,187,167.80 Construction in Progress Loan 二、应收生产单位投资借款 (1) 国外借款 Investment Loan Receivable 6 - - Foreign Loan 33 283,990,276.05 425,187,167.80 其中:应收生产单位世行贷款 其中:国际开发协会 Including: World Bank 7 - - 34 - - Including: IDA Investment Loan Receivable 三、拨付所属投资借款 国际复兴开发银行 Appropriation of Investment 8 - - IBRD 35 283,990,276.05 425,187,167.80 Loan 其中:拨付世行贷款 Including :Appropriation of 技术合作信贷 9 - - 36 - - World Bank Investment Technical Cooperation Loan 四、器材 联合融资 Equipment 10 - - Co- Financing 37 - - 其中:待处理器材损失 (2) 国内借款 Including: Equipment 11 - - Domestic Loan 38 - - Losses in Suspense 五、货币资金合计 2. 其他借款 Total Cash and Bank 12 78,348,543.81 128,349,980.62 Other Loan 39 - - 四、上级拨入投资借款 1. 银行存款 Cash in Bank 13 78,348,543.81 128,349,980.62 Appropriation of 40 - - Investment Loan 其中:拨入世行贷款 其中:专用账户存款 Including: Special Account 14 78,348,543.81 54,239,407.83 Including: World Bank 41 - - Loan 2. 现金 五、企业债券资金 Cash on Hand 15 - - Bond Fund 42 - - 后续（To be continued） —6— 六、待冲项目支出 六、预付及应收款合计 Construction Total Prepaid and 16 485,109,212.33 426,019,481.25 43 - - Expenditures to be Receivable Offset 其中:应收世行贷款利息 七、应付款合计 Including: World Bank 17 - - 44 72,212,939.10 130,170,421.13 Total Payable Loan Interest Receivable 应收世行贷款承诺费 其中:应付世行贷款利息 World Bank Loan 18 - - Including: World Bank 45 - - Commitment Fee Loan Interest Payable Receivable 应收世行贷款资金占用 应付世行贷款承诺费 费 World Bank Loan 19 - - 46 - - World Bank Loan Service- Commitment Fee Fee Receivable Payable 应付世行贷款资金占用 七、有价证券 费 20 - - 47 - - Marketable Securities World Bank Loan Service Fee 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 Less: Accumulated 23 - - 50 - - Retained Earnings Depreciation 固定资产净值 24 - - - Fixed Assets, Net - 固定资产清理 Fixed Assets Pending 25 - - - - Disposal 待处理固定资产损失 Fixed Assets Losses in 26 - - - - Suspense 资金占用合计 资金来源合计 27 1,102,241,906.41 1,464,015,291.19 51 1,102,241,906.41 1,464,015,291.19 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： 世界银行贷款广东省欠发达地区义务教育均衡优质标准化发展示范项目 Project Name：Guangdong Compulsory Education Project Financed by the World Bank 编报单位：广东省教育厅世行贷款项目管理办公室 货币单位：人民币元 Prepared by: The World Bank Loan Project Management Office of Currency Unit: RMB Yuan Department of Education of Guangdong Province 本期 累计 Current Period Cumulative 本期完成比 本期计划额 本期发生额 累计完成额 累计完成比 Current 项目总计划额 Current Period Current Period Cumulative Cumulative % Period % Life of PAD Budget Actual Actual Completed Completed 资金来源合计 411,866,000.00 303,815,902.75 73.77% 1,830,000,000.00 1,333,844,870.06 72.89% Total Sources of Funds 一、 国际金融组织贷款 360,768,000.00 141,196,891.75 39.14% 732,000,000.00 425,187,167.80 58.09% International Financing 1. 国际复兴开发银行 360,768,000.00 141,196,891.75 39.14% 732,000,000.00 425,187,167.80 58.09% IBRD 二、配套资金 51,098,000.00 162,619,011.00 318.25% 1,098,000,000.00 908,657,702.26 82.76% Counterpart Financing 资金运用合计（按项目内容） Total Application of Funds (by 392,810,000.00 370,861,679.05 94.41% 1,830,000,000.00 909,645,829.32 49.71% Project Component) 1 标准化教室 Construction of Standard - 43,044,741.03 - 239,500,000.00 132,271,023.89 55.23% Classrooms 2.农村留守儿童关爱服务 15,325,000.00 3,995,891.99 26.07% 30,000,000.00 3,995,891.99 13.32% Care service for left behind children 3.特殊儿童跟班就读 Inclusive Education on Children 7,375,000.00 2,184,900.88 29.63% 15,000,000.00 2,184,900.88 14.57% with Mild to Moderate Disabilities 4.“班班通”教学平台 “Ban Ban Tong” Teaching 204,160,000.00 35,768,251.74 17.52% 410,000,000.00 228,591,971.57 55.75% Platforms 5.标准化流动实验室 1,800,000.00 - 0.00% 48,000,000.00 - 0.00% Mobile Labs 6.学校对口帮扶 100,000,000.00 17,171,540.69 17.17% 150,000,000.00 17,171,540.69 11.45% School Partnership 7.教师培养（全科教师） - 119,073,921.72 - 247,000,000.00 119,073,921.72 48.21% Multiple-subject Teachers’ Training 后续（To be continued） —8— 本期 累计 Current Period Cumulative 本期完成比 本期计划额 本期发生额 累计完成额 累计完成比 Current 项目总计划额 Current Period Current Period Cumulative Cumulative % Period % Life of PAD Budget Actual Actual Completed Completed 8.教师培训（能力提升） Teachers’ training (Competence 52,250,000.00 48,689,747.98 93.19% 141,260,000.00 107,847,821.98 76.35% promotion) 9.农村艰苦边远地区教师周转宿 舍 - 101,479,085.89 - 455,000,000.00 295,096,305.70 64.86% Construction of Accommodations for Teachers in Rural Areas 10.项目管理监测 1,900,000.00 1,013,033.47 53.32% 18,000,000.00 3,101,519.76 17.23% Project Management Monitoring 11.建设期利息及世行手续费等 Interest in Construction Period and 10,000,000.00 -1,559,436.34 -15.59% 76,240,000.00 310,931.14 0.41% WB Loan services fee, etc. 差异 - -67,045,776.30 - - 424,199,040.74 - Difference 1. 应收款变化 - -59,089,731.08 - - 426,019,481.25 - Change in Receivables 2. 应付款变化 - -57,957,482.03 - - -130,170,421.13 - Change in Payables 3. 货币资金变化 - 50,001,436.81 - - 128,349,980.62 - Change in Cash and Bank 4. 其它 - - - - - - Other —9— 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： 世界银行贷款广东省欠发达地区义务教育均衡优质标准化发展示范项目 Project Name：Guangdong Compulsory Education Project Financed by the World Bank 编报单位：广东省教育厅世行贷款项目管理办公室 货币单位：人民币元 Prepared by： The World Bank Loan Project Management Office of Department of Education of Guangdong Province Currency Unit： RMB Yuan 项目支出 Project Expenditure 项目内容 已交付资产 待核销项目支出 Project Component Assets Transferred Construction 转出投资 累计支出 固定资产 流动资产 无形资产 递延资产 在建工程 Expenditures to be Investments Cumulative Amount Fixed Asset Current Asset Intangible Asset Deferred Asset Work in Progress Disposed Transferred-out 1 标准化教室 132,271,023.89 - - - - 132,271,023.89 - - Construction of Standard Classrooms 2.农村留守儿童关爱服务 3,995,891.99 - - - - 3,995,891.99 - - Care service for left behind children 3.特殊儿童跟班就读 Inclusive Education on Children with Mild to 2,184,900.88 - - - - 2,184,900.88 - - Moderate Disabilities 4.“班班通”教学平台 228,591,971.57 - - - - 228,591,971.57 - - “Ban Ban Tong” Teaching Platforms 5.标准化流动实验室 - - - - - - - - Mobile Labs 6.学校对口帮扶 17,171,540.69 - - - - 17,171,540.69 - - School Partnership 7.教师培养（全科教师） 119,073,921.72 - - - - 119,073,921.72 - - Multiple-subject Teachers’ Training 项目支出 Project Expenditure 项目内容 已交付资产 待核销项目支出 Project Component Assets Transferred Construction 转出投资 累计支出 固定资产 流动资产 无形资产 递延资产 在建工程 Expenditures to be Investments Cumulative Amount Fixed Asset Current Asset Intangible Asset Deferred Asset Work in Progress Disposed Transferred-out 8.教师培训（能力提升） 107,847,821.98 - - - - 107,847,821.98 - - Teachers’ training (Competence promotion) 9.农村艰苦边远地区教师周转宿舍 Construction of Accommodations for Teachers in 295,096,305.70 - - - - 295,096,305.70 - - Rural Areas 10.项目管理监测 3,101,519.76 - - - - 3,101,519.76 - - Project Management Monitoring 11.建设期利息及世行手续费等 Interest in Construction Period and WB Loan 310,931.14 - - - - 310,931.14 - - services fee, etc. 项目支出合计 909,645,829.32 - - - - 909,645,829.32 - - Total Project Expenditures （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： 世界银行贷款广东省欠发达地区义务教育均衡优质标准化发展示范项目 Project Name：Guangdong Compulsory Education Project Financed by the World Bank 编报单位：广东省财政厅 货币单位：美元/人民币元 Prepared by： Guangdong Provincial Finance Department Currency Unit： USD/RMB Yuan 核定贷款金额 本年度提款数 累计提款数 类 别 Loan Amount Current-period Withdrawals Cumulative Withdrawals Category 美元 美元 折合人民币 美元 折合人民币 USD USD RMB USD RMB 1. 项目货物、非咨询服务、咨询服务、 学费、增量运作成本、培训和研讨会 Project goods, Non-consulting services, 119,700,000.00 23,164,622.65 147,690,684.63 54,388,703.64 346,766,057.80 Consulting services, Tuition, incremental operating costs, Training, Workshop 2. 先征手续费 300,000.00 - - 300,000.00 1,912,710.00 Front-end Fee 3. 专用账户 - - - 12,000,000.00 76,508,400.00 Special Account 总计 120,000,000.00 23,164,622.65 147,690,684.63 66,688,703.64 425,187,167.80 Total （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：世界银行贷款广东省欠发达地 开户银行名称：中国农业银行广州林和中路 区义务教育均衡优质标准化发展示范项目 支行 Project Name: Guangdong Compulsory Depository Bank: Guangzhou Linhezhong Road Education Project Financed by the World Bank Sub-branch, Agricultural Bank of China 贷款号： 8791－CN 账号：44057014040000120 Loan No.: 8791－CN Account No. : 44057014040000120 编报单位：广东省财政厅 货币种类：美元 Prepared by: Guangdong Provincial Finance Currency: USD Department 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 12,007,623.69 Beginning Balance 增加： Add: 本期世行回补总额 23,164,622.65 Total Amount Deposited this Period by World Bank 本期利息收入总额（存入专用账户部分） 1,005.47 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 26,666,043.53 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 8,507,208.28 Ending Balance （后续To be continued） — 13 — B 部分：专用账户调节 金 额 Part B-Account Reconciliation Amount 1. 世行首次存款总额 12,000,000.00 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 12,000,000.00 Outstanding Amount Advanced to the Special Account at the End of this Period 4. 专用账户期末余额 8,507,208.28 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 3,501,420.88 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） 8,629.16 Interest Earned (If Included in Special Account) 9. 本期期末专用账户首次存款净额 12,000,000.00 Total Advance to the Special Account Accounted for at the End of this Period — 14 — （五）财务报表附注。 财务报表附注 1．项目概况。 世界银行贷款广东省欠发达地区义务教育均衡优质标准化发展示范 项目贷款号为 8791-CN，目标是着力解决项目县（市、区）城镇学位供 给紧张、特殊群体教育保障不足等突出短板，突破建立优质教育资源共 享机制、完善教师管理和保障机制两个关键环节。项目由省教育厅负责 组织实施。项目建设内容包括学校改扩建项目、特殊群体教育保障项目、 优质教育资源共享项目、教师发展与保障项目等 4 个子项目（含 9 个细 项） ，项目协议于 2018 年 1 月 16 日签订，2018 年 4 月 2 日生效，关账日 为 2023 年 6 月 30 日。项目计划总投资为人民币 1,830,000,000.00 元，其 中世行贷款总额为 120,000,000.00 美元，折合人民币 732,000,000.00 元， 配套资金为 180,000,000.00 美元，折合人民币 1,098,000,000.00 元（按申 报时 1 美元兑换人民币 6.1 元计算） 。 2．财务报表编制范围。 本财务报表的编制范围包括广东省教育厅世界银行贷款项目管理办 公室（以下简称省项目办）、16 个县（市、区）项目办的财务报表及省财 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。 即公历每年 1 月 1 日至 12 月 31 日。 3.2 会计核算年度采用公历年制， 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。 — 15 — 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。 2021 年项目支出人民币 370,861,679.05 元，其中标准化课室支出 43,044,741.03 元，农村留守儿童关爱服务项目支出人民币 3,995,891.99 元， 特殊儿童跟班就读项目支出人民币 2,184,900.88 元， “班班通”教学平台 项 目 支 出 人 民 币 35,768,251.74 元 ， 学 校 对 口 帮 扶 项 目 支 出 人 民 币 17,171,540.69 元，教师培养（全科教师）项目支出人民币 119,073,921.72 元，教师培训（能力提升）项目支出人民币 48,689,747.98 元，农村艰苦 地区教师周转宿舍支出人民币 101,479,085.89 元， 项目管理监测支出人民 币 1,013,033.47 元 , 建设期利息及世行手续费等支出人民币 -1,559,436.34 元。 截至 2021 年 12 月 31 日，累计支出人民币 909,645,829.32 元，占总 投资计划的 49.71%。 4.2 货币资金。 2021 年 12 月 31 日货币资金余额为人民币 128,349,980.62 元，其中， 省财政厅专用账户余额人民币 54,239,407.83 元，省项目办基本户余额人 民 币 450,614.35 元 ， 16 个 县 （ 市 、 区 ） 项 目 办 基 建 户 余 额 人 民 币 73,659,958.44 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 426,019,481.25 元， 其中：16 个县（市、区）项目办应收款余额为人民币 254,063,404.90 元， 主要为已下达的省级配套资金尚未使用的额度，预付工程款余额为人民 币 53,327,455.99 元；省项目办应收款余额为人民币 17,605,424.22 元，预 付工程款余额为人民币 101,023,196.14 元。 4.4 项目拨款。 — 16 — 截至 2021 年 12 月 31 日，项目拨款总额人民币 908,657,702.26 元。 其中，16 个县（市、区）项目办项目拨款总额为人民币 691,700,000.00 元,省项目办项目拨款总额为人民币 216,957,702.26 元。 2021 年度省财政配套资金发生额为人民币 162,619,011.00 元，其中 2021 年到位的省财政配套资金人民币 51,098,000.00 元，补入 2019 至 2020 年小学全科教师培养项目安排人民币 111,720,000.00 元， 以前年度其他调 减金额人民币 198,989.00 元。 4.5 项目借款。 2021 年 12 月 31 日项目借款余额为人民币 425,187,167.80 元, 是国际 复兴开发银行贷款。2021 年世行贷款回补 23,164,622.65 美元，折合人民 币 147,690,684.63 元 。 截 至 2021 年 12 月 31 日 ， 累 计 提 取 世 行 贷 款 66,688,703.64 美元，占贷款总额的 55.57%。 4.6 项目应付款。 2021 年 12 月 31 日项目应付款余额为人民币 130,170,421.13 元，其 中：16 个县（市、区）项目办应付款余额为人民币 116,718,148.92 元， 省项目办应付款余额为人民币 13,452,272.21 元。 5．专用账户使用情况。 本项目专用账户设在省财政厅，开户银行为中国农业银行广州林和 中路支行，账号为 44057014040000120，币种为美元。专用账户预付款总 额 12,000,000.00 美元。2021 年年初余额 12,007,623.69 美元，本年度回补 23,164,622.65 美 元 ， 本 年 利 息 收 入 1,005.47 美 元 ， 本 年 度 支 付 26,666,043.53 美元，年末余额 8,507,208.28 美元。 — 17 — v. Notes to the Financial Statements Notes to the Financial Statements 1．Project overview The Loan No. of Guangdong Compulsory Education Project Financed by the World Bank is 8791 － CN. It aims to solve the striking problems, such as insufficient availability of school admission in the counties （ cities and districts ） and insufficient education guarantee for children with moderate physical and intellectual disabilities, establish the high-quality educational resources sharing mechanism and improve the management and welfare systems for the teachers. The project is implemented by the Department of Education of Guangdong Province. The project comprises 4 subprojects （ including 9 sub-components ） , which are school expansion and reconstruction project, education guarantee for children with moderate physical and intellectual disabilities project, high-quality educational resource and sharing project, development and welfare system for teacher project. The Project Agreement was signed on January 16, 2018 and came into effect on April 2, 2018. The expected closing date will be June 30, 2023. The total investment plan of the project was RMB1,830,000,000.00 yuan, among which the total World Bank loan amount was USD120,000,000.00, equivalent to RMB732,000,000.00 yuan, the counterpart fund was USD180,000,000.00, equivalent to RMB1,098,000,000.00 yuan（calculated by converting USD1 to RMB 6.1 at the time of declaration）. 2．Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the Project Management Office of Department of Education of Guangdong Province （ PPMO for short ） , 16 counties and districts project management offices（PMOs for short）, as well as the Special Account set in the Guangdong Provincial Finance Department （DoF for short）. 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 31. — 18 — 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 4.1 Total Project expenditures The project expenditure in 2021 was RMB370,861,679.05 yuan. （ Including, the expenditure of standardized classrooms was RMB43,044,741.03 yuan; the expenditure of rural left-behind children care service sub-project was RMB 3,995,891.99 yuan; the expenditure of special children's accompanying study sub-project was RMB2,184,900.88 yuan; the expenditure of “Ban Ban Tong” teaching platform project was RMB35,768,251.74 yuan; the expenditure of the school's pairing assistance sub-project was RMB17,171,540.69 yuan; teacher training (general teacher) sub-project was RMB119,073,921.72 yuan; teacher training (ability improvement) sub-project was RMB48,689,747.98 yuan; the expenditure of teachers' dormitory turnover in rural difficult areas sub-project was RMB101,479,085.89 yuan; the expenditure of project management and monitoring was RMB1,013,033.47 yuan; and the expenditure of interest and bank handling fee during the construction period was RMB -1,559,436.34 yuan. As of December 31, 2021, the accumulated expenditure was RMB909,645,829.32 yuan, accounting for 49.71% of the total investment plan. 4.2 Cash and Bank On December 31, 2021, the balance was RMB128,349,980.62 yuan, including the funds in the Special Account were converted to RMB54,239,407.83 yuan. The balance of basic account of PPMO was RMB450,614.35 yuan, and the balance of infrastructure account of 16 project counties (cities, districts) PMOs was RMB73,659,958.44 yuan. 4.3 Prepaid and Receivable Its balance on December 31, 2021 was RMB426,019,481.25 yuan, among which the balance of the account receivable of the 16 counties and districts PMOs was RMB254,063,404.90 yuan, mainly the unused quota of provincial — 19 — counterpart funds that had been allocated, and the balance of infrastructure prepayment was RMB53,327,455.99 yuan; The balance of receivables of PPMO was RMB17,605,424.22 yuan, and the balance of prepayment for infrastructure project was RMB101,023,196.14 yuan. 4.4 Project Appropriation Funds The balance on December 31, 2021 was RMB908,657,702.26 yuan. Including, the balance of project appropriation funds for the 16 counties and districts PMOs was RMB691,700,000.00 yuan, and the balance of project appropriation funds for PPMO was RMB216,957,702.26 yuan. The amount of provincial financial counterpart fund in 2021 was RMB162,619,011.00 yuan, including RMB 51,098,000.00 yuan of provincial financial counterpart fund in 2021, RMB111,720,000.00 yuan of supplementary investment in the training program for primary school general subject teachers from 2019 to 2020, and RMB 198,989.00 yuan of other amount reduced in previous years. 4.5 Project Loan The balance on December 31, 2021 was RMB425,187,167.80 yuan, which was the IBRD loan. The loan reimbursement by the World Bank in 2021 was USD23,164,622.65, equivalent to RMB147,690,684.63 yuan. By the end of December 31, 2021, accumulated USD66,688,703.64 of the World Bank loan had been withdrawn, which accounted for 55.57% of the total loans. 4.6 Payable The balance on December 31, 2021 was RMB130,170,421.13 yuan, Including, the balance of payable for the 16 counties and districts PMOs was RMB116,718,148.92 yuan, and the balance of payable for PPMO is RMB 13,452,272.21 yuan. 5．Special Account The Special Account of this project is set in DoF, the opening bank is Guangzhou Linhezhong Road Sub-branch, Agricultural Bank of China, with the account number of 44057014040000120, and USD as currency Unit. The total advance payment of the Special Account was USD12,000,000.00. The beginning balance of 2021 was USD12,007,623.69 and the reimbursement in the year was USD23,164,622.65. This year the interest earned was USD1,005.47 and the disbursement was USD26,666,043.53. Thus, the ending balance was USD8,507,208.28. — 20 — 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、项目绩效情况及上年度审计建议整改落实情况。审计结 果表明，2021 年省财政厅出台了《广东省财政厅关于国际金融组织和外 国政府贷款赠款管理暂行办法》及配套管理制度，对加强本项目管理和 推进项目实施起到一定促进作用。省项目办在 2021 年加强了内部控制制 度和队伍建设，项目管理能力有所提升；对有关县（市、区）的项目开 展了现场检查指导工作；加快推进教师培训项目、学校对口帮扶项目、 流动实验室服务采购等子项目工作；组织开展农村留守儿童关爱服务项 目和特殊儿童随班就读保障服务项目并进行了验收，对我省欠发达地区 义务教育实行均衡优质标准化发挥了一定的作用。但我们发现仍存在如 下问题： （一）违反国家法规或贷款协定的问题。 部分建设工程违规超投资额建设，涉及人民币 39,281,633.37 元。 审计发现，受物价上涨等因素影响，罗定市、遂溪县、海丰县、陆 丰市、潮安区、普宁市等 6 个县（市、区）的标准化课室和教师周转宿 舍建设工程实际投资超过国家发展改革委批复投资额，涉及人民币 39,281,633.37 元，超计划投资的建设资金尚未落实。其中，罗定市和遂 溪县建设工程已完工，确认的工程量超过国家批复的投资额；海丰县建 设工程已完工但未进行结算，其中标合同价已超过国家发展改革委批复 投资额；陆丰市、潮安区、普宁市在建工程的财政部门预算造价或编制 的概算也存在突破国家批复投资额的情况。由于建设资金未完全落实， 部分县（市、区）的工程建设进度受到影响。如陆丰市的建设工程已停 工，截至 2021 年底有 2 项工程形象进度工程为 0，有 7 项工程形象进度 工程为 20%。具体情况见下表。 — 21 — 县级 工程 超出批 国家批复投资 超出批复估计金 项目 数量 实际投资额（元） 实际投资额具体情况 复估计 额（元） 额（元） 办 （项） （%） 罗定 截 2021 年底工程项目累 33,450,000.00 14 43,059,361.54 9,609,361.54 29% 市 计确认的工程量金额 遂溪 截 2021 年底工程项目累 42,200,000.00 27 43,465,909.32 1,265,909.32 3% 县 计确认的工程量金额 海丰 31,100,000.00 22 34,955,394.54 中标合同价 3,855,394.54 12% 县 2019 年 10 月，陆丰市财 陆丰 56,030,000.00 28 59,651,522.69 政局审核预算造价为人 3,621,522.69 6% 市 民币 59,651,522.69 元 2021 年 10 月潮安区项目 潮安 办上报省项目办基建项 30,200,000.00 16 43,570,645.28 13,370,645.28 44% 区 目 EPC 总承包工程的概 算价 普宁 2021 年 9 月上报省教育 93,090,000.00 25 100,648,800.00 7,558,800.00 8% 市 厅概算金额 合计 286,070,000.00 132 325,351,633.37 39,281,633.37 上述做法不符合《基本建设财务规则》 （财政部令第 81 号）第十一 条“项目建设单位应当根据批准的项目概（预）算……等控制项目投资 规模”和第十二条“项目建设单位在决策阶段应当明确建设资金来源， 落实建设资金”，以及《广东省省级财政性资金投资民用建筑项目管理暂 行办法》（粤府办〔2001〕4 号）第四条“省财政投资项目，必须严格按 照批准的投资计划执行，计划一经确定，任何单位和部门都不得突破建 设规模和投资额”及第十一条（一） “概算总投资包括项目建设所需的各 项费用，不得超过可行性研究报告审定的估算总投资”的规定。 省项目办应摸清各县（市、区）建设工程实际投资情况，对问题产 生的原因进行全面核查，并根据核查的实际情况，分清责任，实事求是 地对上述问题依法依规予以处理，切实防范资金落实不到位引起的工程 烂尾、拖欠工程款等不良后果。省项目办已接受审计建议。 （二）项目管理方面存在的问题。 1．相关县（市、区）项目办的主体责任落实不够到位，各县（市、 区）项目均存在建设手续不完善问题。 根据 2017 年 7 月国家发展改革委的批复，该项目投资估算人民币 1,830,000,000.00 元。其中包括 16 个县（市、区）项目建设工程：一是标 准化课室 958 间， 投资估算人民币 239,500,000.00 建筑面积 89964 平方米， — 22 — 元；二是农村艰苦边远地区教师周转宿舍 5200 间，建筑面积 182000 平 方米， 投资估算人民币 455,000,000.00 元。两项合计人民币 694,500,000.00 元。2017 年 9 月省教育厅向各县（市、区）项目办下发通知明确由项目 所在地的县（市、区）项目办办理概算、施工图审查、勘察、设计等报 建手续。但省项目办对各县（市、区）项目办实施的工程建设的现场监 督和检查不到位，并对履行建设手续的指导存在不足。相关项目所在地 的县（市、区）项目办以本项目不是当地立项和建设资金源自省财政资 金为由， 未切实落实建设主体责任， 导致工程建设手续不完善。 截至 2022 年 4 月，16 个县（市、区）项目办作为建设主体进行建设的标准化课室 和村艰苦边远地区教师周转宿舍有关建设工程均存在报建手续不完善情 况，具体情况如下： （1）有 6 个县（市、区）的建设工程未办妥土地确权手续。潮安区、 普宁市、吴川市、潮阳区、廉江市、惠来县等 6 个县（市、区）项目办 尚未办妥土地确权手续，主要原因是课室和教师周转宿舍没有土地使用 证，相关建筑物在日后会面临属于违章建筑而被拆除的风险。延伸审计 发现，潮安区项目因未办妥土地确权手续影响工程验收，普宁市项目因 用地手续未办妥影响开工建设。 上述做法不符合《中华人民共和国土地管理法》第五十三条“经批 准的建设项目需要使用国有建设用地的，建设单位应当……向有批准权 的县级以上人民政府自然资源主管部门提出建设用地申请，经自然资源 主管部门审查，报本级人民政府批准”的规定。 （2）有 15 个县（市、区）的建设工程未办妥概算审批。除潮阳区 项目办外，其他 15 个县（市、区）项目办作为相关工程项目的责任主体， 未办妥概算审查审批手续。其中，翁源县、化州市、揭西县等县（市、 区）项目办已向县级发改部门申办概算审批手续，但县级发改部门以项 目不在当地立项为由不予受理，潮安区、普宁市因概算突破批复的估算 未获审批。 上述做法不符合《广东省省级财政性资金投资民用建筑项目管理暂 行办法》 （粤府办〔2001〕4 号） “二、项目的审批程序”第五条“省财政 投资项目审批阶段依次是：项目建议书审批、可行性研究报告审批、初 步设计审查、概算审批、下达开工投资计划、施工图设计审查”的规定。 — 23 — （3）有 2 个县（市、区）的建设工程未履行工程造价预算审核手续。 潮安区部分建设工程已完工，罗定市建设工程已全部完工，但均未在当 地财政部门办理工程造价预算审核手续，且影响后续结算和竣工验收等 手续办理。 上述做法不符合《基本建设财务规则》 （财政部令第 81 号）第四条 “（二）合理编制项目资金预算，加强预算审核，严格预算执行”和第 五条“各级财政部门负责对基本建设财务活动实施全过程管理和监督” 的规定。 （4）有 4 个县（市、区）的建设工程未办理建设用地规划或建设工 程规划许可手续。一是潮安区、普宁市、吴川市、潮阳区的建设工程未 办理建设用地规划许可证；二是普宁市、潮阳区等 2 个县（市、区）的 建设工程未办理建设工程规划许可证。 上述做法不符合《中华人民共和国城乡规划法》 （2019 年修正版）第 三十七条“在城市、镇规划区内以划拨方式提供国有土地使用权的建设 项目，经有关部门批准、核准、备案后，建设单位应当向城市、县人民 政府城乡规划主管部门提出建设用地规划许可申请，由城市、县人民政 府城乡规划主管部门……核发建设用地规划许可证”和第四十条“在城 市、镇规划区内进行建筑物……建设单位或者个人应当向城市、县人民 政府城乡规划主管部门……申请办理建设工程规划许可证”的规定。 （5）有 6 个县（市、区）的建设工程未办理施工许可证即开工建设。 审计抽查发现，一是潮安区、普宁市、廉江市、吴川市、电白县等 5 个 县（市、区）的建设工程尚未办理施工许可证即开工建设；二是惠来区 的建设工程在 2020 年 11 月底开工，但在 2022 年 1 月中旬才取得施工许 可证。 上述做法不符合《中华人民共和国建筑法》 （主席令第 46 号）第七 条“建筑工程开工前，建设单位应当按照国家有关规定向工程所在地县 级以上人民政府建设行政主管部门申请领取施工许可证”的规定。 （6）有 3 个县（市、区）的建设工程未及时办理结算手续或竣工验 收手续。一是罗定市项目办组织建设的 14 项工程已于 2020 年 6 月完工， 但至今尚未办理工程结算手续。二是潮安区的 16 项工程中有 12 项工程 陆续在 2020 年 5 月至 2021 年 11 月已完工，由于前期手续不完善，至今 — 24 — 仍未办理工程结算和竣工验收手续。三是遂溪县有 27 项工程在 2021 年 2 月已交工验收和投入使用，但至今未办理结算审核和竣工验收手续。 上述做法不符合《基本建设财务规则》（财政部令第 81 号）第七条 “ 项目建设单位应当做好以下基本建设财务管理的基础工作……（五） 及时办理工程价款结算，编报项目竣工财务决算，办理资产交付使用手 续”的规定。 对于建设手续不齐、不规范的问题，省项目办应提请省教育厅商省 发展改革委、省财政厅等部门，进一步加强世行贷款建设项目全过程监 管和指导，压实项目所在地县（市、区）政府、相关主管部门和项目办 主体责任，督促各县（市、区）政府、相关主管部门和项目办尽快完善 相关手续，确保相关工程手续合法，并加快实施进度尽快完成项目。省 项目办已接受审计建议。 2．个别标准化课室改变原定用途或闲置。 审计发现，2022 年 4 月，陆丰市大安镇河二小学建设 1 栋 4 层标准 化教学楼，合计 12 间课室，涉及省级财政资金人民币 2,385,000.00 元， 2020 年 12 月完工，2021 年 3 月投入使用。因该校只有 6 个班，建设的 课室数超过实际需求，该校将 2 间课室改作档案及校务室、多功能室等， 偏离原规划用途，涉及建设资金人民币 397, 500.00 元；此外还有 3 间课 室闲置，涉及建设资金人民币 596,250.00 元。 上述做法不符合《世行贷款广东省欠发达地区义务教育均衡优质标 准化发展示范项目项目管理手册》附件 4 第三点“建筑层数应符合《中 小学校设计规范》第 4.3.2 条要求；建筑只设普通课室(即标准化课室)， 卫生间，安全、通行与疏散通道，不设功能场室、行政办公用房，在不 突破建设规模及估算投资的前提下，可设任课教师办公室”的规定。 省项目办应督促该市项目办今后加强前期摸查，根据实际需求进行 建设，避免出现建成后闲置或改变用途的情况。省项目办已接受审计建 议。 3．个别县建设工程未履行建筑面积调整手续进行建设。 翁源县有 3 所学校的 4 个标准化课室和教师周转宿舍建设工程已在 — 25 — 2020 年 10 月竣工验收，实际建筑总面积 5389 平方米，而省发展改革委 可研批复建筑面积为 4295 平方米。虽然没有突破计划投资额，但翁源县 项目办未履行审批手续，擅自超出批复面积进行建设，多建面积 1094 平 方米。 上述做法不符合《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。 省项目办应责成翁源县项目办进一步完善面积调整的报批手续。省 项目办已接受审计建议。 4．会计基础工作薄弱，账务核算不规范。 （1）省项目办会计核算不完整，未在项目账上核算全科教师培养子 项目资金使用情况， 涉及省级财政资金人民币 130,776,000.00 元。 审计发 现，省项目办提交的 2021 年度账表中，未反映“全科教师培养”子项目 相关资金拨付与资金运用。经查，2019 至 2021 年，该项目累计拨付省级 专项经费人民币 130,776,000.00 元。截至 2021 年底，农村小学全科教师 培养项目基地建设经费支出人民币 48,947,700.00 元，小学全科教师培养 经费支出人民币 70,126,200.00 元，合计人民币 119,073,900.00 元，结余 资金人民币 11,702,100.00 元。但省项目办未对上述经济活动在本世行贷 款项目账上进行会计核算。 上述做法不符合《中华人民共和国会计法》 （主席令第 24 号）第十 条“会计凭证、会计账簿、会计报表和其他会计资料必须真实、准确、 完整，并符合会计制度的规定”的规定。 经审计指出后，省项目办已把全科教师培养子项目资金的拨付及使 用纳入省项目办的财务账目中核算。 省项目办应采取措施切实提升会计人员业务水平，严格按照会计核 算规定对有关经济事项进行完整准确核算。省项目办已接受审计建议。 （2）普宁市项目办未设立世行专账。一是普宁市项目办提供的科目 余额表、记账凭证等与世行要求的会计科目不一致，未根据世行会计核 — 26 — 算设置专账。二是 2021 年资金平衡表反映，该年度资金占用和资金来源 的本期发生额均为人民币 1,183,721.56 元， 但普宁市项目办未能及时提供 记账凭证。 上述做法不符合《世界银行贷款项目会计核算办法》 （财际字〔2000〕 13 号） 第四条 “项目单位应按 《办法》 的规定， 设置和使用会计科目” 和 《中华人民共和国会计法》 （主席令第 24 号）第十一条“……会计机构 必须对原始凭证进行审核，并根据经过审核的原始凭证编制记账凭证” 的规定。 经审计指出后，普宁市项目办已设世行专账，重新补充提供了入账 依据并按实际投资额重新入账。 省项目办应责成有关项目办严格按照《世界银行贷款项目会计核算 办法》进行会计核算，完善记账凭证。省项目办已接受审计建议。 （3）潮安区项目办没有根据实际工程量入账。审计抽查发现，2021 年 12 月，潮安区项目办没有根据业主、施工单位、监理三方确认的累计 完工金额人民币 26,005,618.42 元核算建安工程投资，而是仅凭一页经三 方确认的截至 2021 年底《工程项目进度汇总表》的其他金额进行入账， 该《工程项目进度汇总表》金额与实际工程投资额不一致，且未附工程 计价清单。 上述做法不符合《世界银行贷款项目会计核算办法》 （财际字〔2000〕 13 号）关于“建安工程投资”科目“本科目核算项目单位发生的构成项 目建设投资的建筑工程和安装工程的实际成本……”的规定。 经审计指出后，潮安区项目办已重新补充提供入账依据。 省项目办应责成有关项目办严格按照有关会计核算规定进行核算。 省项目办已接受审计建议。 （4）陆丰市项目办财务核算不准确，账表不符、账证不符。一是核 算不准确。经查， 2021 年底的经三方确认的累计工程进度款人民币 47,258,667.24 元 ， 勘 察 设 计 工 程 造 价 咨 询 等 费 用 发 生 额 人 民 币 1,751,387.00 元，合计人民币 49,010,054.24 元。但陆丰市项目办直接以 28 个工程中标合同价人民币 48,710,040.00 元在资金平衡表的建安工程投 资科目反映，未根据实际工程量进行核算，财务核算不准确。二是账表、 账证不一致。项目资金平衡表中预付及应收款合计期初数人民币 — 27 — 26,402,670.00 元与会计账册的相应科目期初数人民币 9,560,000.00 元不一 致，账表不符；应付工程款科目余额表中反映贷方发生额人民币 8,056,410.00 元，但无记账凭证和未提供入账依据，账证不符。 上述做法不符合《中华人民共和国会计法》 （主席令第 24 号）第十 七条“各单位应当……保证会计账簿记录与实物及款项的实有数额相符、 会计账簿记录与会计凭证的有关内容相符、会计账簿之间相对应的记录 相符、会计账簿记录与会计报表的有关内容相符”的规定。 经审计指出后，陆丰市项目办已补充工程量计价资料、施工合同、 进度款拨款凭证等入账依据，并修正了账目。 省项目办应责成有关项目办严格按照有关会计核算规定进行核算。 省项目办已接受审计建议。 （三）项目绩效方面存在的问题。 1．大部分县（市、区）项目的建设工程进度缓慢，大量省级财政资 金闲置在财政或教育部门。 （1）有 11 个县（市、区）的建设工程的建设工程进度缓慢。 根据 2017 年 5 月国家发展改革委的批复，16 个县（市、区）项目办 承担的标准化课室和教师周转宿舍建设工程的建设期为 2017 年 7 月至 2021 年 6 月。审计发现，截至 2022 年 4 月，有 11 个县（市、区）的 248 项标准化课室和农村艰苦边远地区教师周转宿舍的建设工程进度缓慢。 其中廉江市和潮阳区建设工程尚未开工建设，吴川市、化州市、电白区、 惠来县、潮安区、揭西县、普宁市、五华县、陆丰市的有关工程正在建 设，上述地区的建设工程未能按计划完工，具体情况见下表。 县级项目办 工程数量（项） 工程进度缓慢情况 整体工程建设严重滞后。截至 2022 年 4 月，20 项工程在 2022 年 3 月完 潮阳 20 成招标，未签订合同。 整体工程建设严重滞后。截至 2021 年底，有 25 项工程未开工，12 项工 普宁 37 程处于施工围蔽或基础工程等前期施工阶段，暂未工程量清单。 廉江 60 整体工程建设严重滞后。截至 2022 年 4 月，均未开工建设。 整体工程建设严重滞后。 26 项工程在 2021 年 12 月才开工建设，截至 2022 电白 26 年 4 月，暂无工程完工。 — 28 — 县级项目办 工程数量（项） 工程进度缓慢情况 整体工程进度缓慢。合同约定 2021 年 11 月完工，但截至 2022 年 4 月， 惠来 23 所有 23 项工程均未完工。 整体工程进度缓慢。2020 年 8 月开工。仅有 2 项工程在 2021 年 12 月完 化州 44 工，截至 2022 年 4 月，其余 44 项工程均未完工。 整体工程进度缓慢。2020 年 2 月开工。截至 2022 年 4 月，19 项工程仍 吴川 18 有 18 项工程未完工。 部分工程进度缓慢。截至 2021 年底，16 项工程中，其中有 4 项未开工 潮安 4 建设。 部分工程进度缓慢。截至 2021 年底，28 项工程中，有 2 项工程形象进 陆丰 9 度工程为 0，有 7 项工程形象进度工程为 20%。 部分工程进度缓慢。截至 2021 年底，12 项工程中，有 2 项工程正在进 五华 2 行主体施工。 揭西 5 整体工程进度缓慢。截至 2022 年 4 月，5 项工程正在建设，未按时完工。 合计 248 上述情况达不到 2017 年 4 月经国家发展改革委批复的《资金申请报 告》第一条（六） “……1.标准化课室、农村艰苦边远地区教师周转宿舍， 于 2017 年 7 月开始实施，建设工程拟定为 48 个月”的要求。 （2）大量财政资金闲置在县级财政或教育部门。 2018 至 2020 年， 省项目办未能根据建设资金实际需求安排财政资金， 3 年来累计安排并下达省级财政资金人民币 691,700,000.00 元到各县 （市、 区）用于建设标准化教室及教师周转宿舍，项目建设资金基本拨付完毕。 由于建设进度缓慢，大量财政资金闲置在县级财政或教育部门。经统计， 截至 2021 年底， 仍有人民币 327,723,363.33 元（占下达财政资金的 47%） 结存于 16 个县（市、区）财政部门或项目办，省级财政资金闲置未用， 其中：闲置 3 年以上的资金计人民币 6,683,453.60 元，闲置 2 至 3 年的资 金计人民币 234,379,504.26 元，闲置 1 至 2 年的资金计人民币 8,666,405.47 元，财政资金未能发挥应有效益。如截至 2020 年底，潮阳区财政局累计 收到省级财政资金人民币 37,641,000.00 元，截至 2021 年底, 由于工程尚 未开工，闲置在该局 1 年以上的资金计人民币 37,274,453.60 元，占下达 配套总资金的 99%。又如，普宁市财政局累计收到省级财政资金人民币 93,043,700.00 元并如数拨款到普宁市项目办，截至 2022 年 4 月，由于工 程建设缓慢，闲置在普宁市项目办 1 年以上的资金人民币 73,659,958.44 元，占 79%。 — 29 — 对于上述（1）至（2）问题，省项目办应加强项目管理和督导，对 上述 248 项建设工程进度缓慢和资金闲置的问题进行全面核查和原因分 析，结合省财政厅关于提款支付进度通报、预算支出相关要求，科学安 排资金预算，责成各县（市、区）项目办加快项目实施进度，依法依规 加快资金统筹使用，确保项目资金有效利用。省项目办已接受审计建议。 2．部分“班班通”设备闲置，涉及金额人民币 99,950.00 元。 2022 年 4 月，审计发现，普宁市梅林镇初级中学有 1 台“班班通” 设备闲置在杂物间，涉及设备原值人民币 11,260.00 元；普宁市下架山镇 横溪第二小学 7 个“班班通”设备配套讲台的中控主机未使用，闲置在 办公场所，涉及设备原值人民币 88,690.00 元。 建议省项目办加强对项目资产管理的指导和监督，压实使用单位资 产管理责任，规范项目资产管理。省项目办已接受审计建议。 （四）上一年度审计发现问题整改情况。 上一年度审计报告披露的 16 个问题中，有 13 个问题已整改完成， 但仍有 3 个问题未整改到位。一是省项目办对资产管理不严的问题仍然 存在。上一年度审计报告指出部分县项目办未按照项目管理手册的要求 对项目资产统一印上世行贷款项目标签进行管理，今年审计发现该类问 题在其他县也存在同类问题。今年，审计抽查了普宁市、遂溪县、陆丰 市等 3 个市（县）项目办的 11 所学校的“班班通”设备，发现上述项目办 未按世行要求对每套“班班通”设备进行资产标准化管理，涉及设备 147 台、人民币 1,733,537.57 元， 涉及金额人民币 460,270.00 普宁市 40 台， 包括： 元；遂溪县 74 台，涉及金额人民币 850,361.57 元；陆丰市 33 台，涉及 金额人民币 422,906.00 元。二是省项目办未按建设进度拨款，导致大量 财政资金闲置（具体情况如前面陈述） 。三是会计核算不规范的问题仍然 存在。 省项目办应压实整改责任，加强指导、督察和问责，切实采取措施 提高项目单位会计核算和资金资产管理水平。省项目办已接受审计建议。 — 30 — 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 the follow-up of previous recommendations during the project implementing process. The audit results indicated that in 2021, Guangdong Provincial Finance Department issued the Interim Measures on The Management of Loans and Grants from International Financial Organizations and Foreign Governments of Guangdong Province and some supporting management measures, which played a certain role in strengthening the management of the project and promoting the implementation of the project. In 2021, PPMO strengthened the internal control system and team building, and the project management ability was mproved. The PPMO also carried out on-site inspection and guidance to the counties (cities, districts) of the relevant projects, and accelerated the sub-projects such as teacher training programs, school matching programs, and mobile laboratory service procurement. In addition, PPMO organized and carried out the rural left-behind children care service project and special children with class attendance guarantee service project and carried out the acceptance, which played a certain role in the less developed areas of our province to implement the balanced and high-quality standardization of compulsory education. However, the following issues were still found in this project. Non-compliance with state laws and regulations or the applicable provisions of the loan agreement Some construction projects illegally exceed the approval investment amount, involving RMB 39,281,633.37 yuan. Our audit found that influenced by factors such as rising prices, the engineering investment amount of standardization classrooms and teacher turnover dormitory construction in 6 counties (cities, districts), which were Luoding, Shuixi,Haifeng, Lufeng, Chaoan, Puning, was more than the National Development and Reform Commission approved investment, — 31 — involving RMB39,281,633.37 yuan. The construction funds exceeding the planned investment had not yet arranged. Among them, construction projects in Luoding City and Shuixi County had been completed, and the confirmed project amount exceeded the state approved investment; The construction project in Haifeng County had been completed but not settled, and the contract price had exceeded the amount of investment approved by the National Development and Reform Commission; In Lufeng city, Chao An District and Puning City, the projects were under construction, but the budget or the budget estimate approved by the financial departments also exceeded the state approval investment. As the construction funds had not been fully arranged, the project construction progress in some counties (cities, districts) had been affected. For example, the construction projects in Lufeng City had been suspended. By the end of 2021, in Lufeng City, there were 2 projects with 0 project image progress, and 7 projects with 20% project image progress. Please found the details in the following table. projec The construction The ratio Countie The state tamou Actual funds exceeding above the s (cities, approval Details of the nt investment the approved approved districts) investment actual investment （ite （RMB.yuan） investment investment PMOs （RMB.yuan） ms） （RMB.yuan） （%） The cumulative project investment Luoding 33,450,000.00 14 43,059,361.54 9,609,361.54 29% confirmed by the end of 2021 The cumulative project investment Shuixi 42,200,000.00 27 43,465,909.32 1,265,909.32 3% confirmed by the end of 2021 Haifeng 31,100,000.00 22 34,955,394.54 Bid price 3,855,394.54 12% In October 2019, the budget approved by Lufeng 56,030,000.00 28 59,651,522.69 Lufeng Finance 3,621,522.69 6% Bureau was RMB59,651,522. 69 yuan. The estimated price of EPC general contracting infrastructure Chaoan 30,200,000.00 16 43,570,645.28 13,370,645.28 44% project submitted by Chaoan District PMO to the PPMO in October 2021 The estimated amount submitted Puning 93,090,000.00 25 100,648,800.00 7,558,800.00 8% to the PPMO in September 2021 Total 286,070,000.00 132 325,351,633.37 39,281,633.37 amount — 32 — The above practice did not comply with the provision of Article 11 of the Capital Construction Financial Rules (Ministry of Finance Order No.81), which stipulates that project construction entity shall control the investment amount of projects according to the approved project estimate price...... It also did not comply with the provision of Article 12 of the above rules which stipulates that the construction entity shall make sure that the construction capital source have been arranged in decision-making stage and the construction fund are able to be implemented. In addition, the above practice did not comply with the provision of Article 4 of Guangdong Provincial Fiscal Capital Investment Civil Construction Project Management Interim Measures(Yue FuBan 〔 2001 〕 No.4) which stipulates that public finance investment projects will be implemented strictly in accordance with the approval of investment plan. If the plan was confirmed, any units and departments are not allowed to exceed the construction scale and investment amount. It also did not comply with the provision of Article 11(1) of the above measures which stipulates that budgetary estimate of the total investment includes all the expenses needed for the project construction, and it shall not exceed the total estimated investment approved in the feasibility study report. We suggested that your office should fully investigate every county (city, district) construction project actual investment situation, and inspect the comprehensive causes of the problems. In accordance with the actual situation of verification, your office should distinguish responsibility, seeking truth from facts to the above-mentioned problem, dealt with in accordance with the laws and rules, in order to prevent adverse consequences, such as engineering abandoned and payment in arrears caused by un-arranged investment fund. The PPMO accepted the suggestion. Issues on project management 1. The PMOs of relevant counties (cities, districts) have not fully and effectively implemented the principal responsibilities, and the construction procedures of projects in all counties (cities, districts) are imperfect. According to the approval of the National Development and Reform Commission in July 2017, the estimated investment of this project was RMB 1,830,000,000.00 yuan. It includes the construction projects in 16 counties — 33 — (cities, districts): Firstly, 958 standardized classrooms, with a construction area of 89,964 square meters and an estimated investment of RMB239,500,000.00 yuan; Secondly, 5,200 items of revolving dormitories for teachers in remote and difficult rural areas, with a construction area of 182,000 square meters and an estimated investment of RMB455,000,000.00 yuan. The total investment amount of the above two items was RMB694,500,000.00 yuan. In September 2017, the Department of Education of Guangdong Province issued a notice to each county (city, district) PMO to clarify that the county (city, district) PMOs should be responsible for the construction application procedures, such as budget estimate, construction drawing review, survey and design, etc. However, the supervision and inspection of the project construction carried out by the PPMO to each county (city, district) was insufficient, and the guidance of the implementation of construction procedures was insufficient, too, and the PMOs in the counties (cities, districts) where the relevant projects were located failed to implement the main responsibility of construction on the areas, because the project was not approved locally and the construction funds came from provincial financial funds, resulting in imperfect construction procedures. As of April 2022, 16 counties (cities, districts) PMOs, as the main construction entities of the standardized classrooms and teachers' dormitories in remote and difficult villages, had implemented imperfect application procedures for construction. The specific details were as follows: (1) Construction projects in 6 counties (cities, districts) had not completed land ownership confirmation procedures. The 6 PMOs of Chao An District, Puning City, Wuchuan City, Chaoyang District, Lianjiang City and Huilai County had not completed land ownership confirmation procedures. The main reason was that if classrooms and teachers' dormitories did not have land confirmation certificates, the related buildings will face the risk of being demolished due to illegal construction in the future. It was further found that the construction projects in Chao An District failed to complete land ownership confirmation procedures affecting the project acceptance, and the construction projects in Puning City failed to complete land use procedures affecting the start of construction. The above practice did not comply with the provision of Article 53 of the Land Administration Law of the People's Republic of China, which stipulates that with the approved construction project requires to use state-owned construction lands, the construction entity shall...... submitted the application — 34 — of using the construction land to the natural resources administrative departments in the county level or the above county level. With the examination and approval by the natural resources administrative departments, the construction entity shall submitted to the governments at the same level for approval. (2) The budget estimates of the construction projects in 15 counties (cities, districts) have not been approved. Except the Chaoyang District PMO, the other 15 counties (cities, districts) PMOs, as the main responsibility entities of the relevant engineering projects, did not complete the examination and approval procedures of the budget estimate. Among them, the PMOs of Wengyuan County, Huazhou City, Jiexi County and other counties (cities, districts) had submitted the budget estimates applications to the county level development and reform departments for the examination and approval, but the development and reform departments in the local county level refused to accept the project budget estimates application because the project was not locally set up. In addition, Chaoan District and Puning city did not get the approval of the budget estimate due to the exceeding investment plan. The above practice did not comply with the provision of Article 5 of the chapter 2 of the Project Approval Procedure of the Interim Management Measures of Civil Construction Projects invested by Provincial Financial Funds of Guangdong Province (Yue Fu Ban 〔2001〕 No.4), which stipulates that the sequences of the provincial financial investment project examination and approval stages were: project proposal examination and approval, feasibility study report examination and approval, preliminary design examination and approval, budget estimate examination and approval, distribution of start-up investment plan, construction drawing design examination. (3) the construction projects in 2 counties (cities, districts) had not completed the project cost budget review procedures. Some construction projects in Chaoan District had been completed, and all construction projects in Luoding city had been completed, but they had not completed the project cost budget review procedures in the local financial department, and the subsequent settlement and completion acceptance procedures had been affected. The above practice did not comply with the provision of Article 4 of the Financial Rules for Capital Construction (Order No. 81 of the Ministry of — 35 — Finance), which stipulates that ......(2) Reasonably prepare the budget of project funds, strengthen the examination of budget, and strictly implement budget. It also did not comply with the provision of Article 5 of the same rules, which stipulates that the financial departments at all levels shall be responsible for the management and supervision of the whole implementation process of financial activities for construction projects. (4) Construction projects in 4 counties (cities, districts) had not completed permission procedures of construction land planning or construction project planning. Firstly, construction projects in Chaoan District, Puning City, Wuchuan City, Chaoyang District did not apply for construction land planning permit; Secondly, construction projects in 2 counties (cities, districts) which were Puning City and Chaoyang district did not apply for the construction project planning permit. The above practice did not comply with the provision of Article 37 of the Law on Urban and Rural Planning Act of the People's Republic of China (2019 revision), which stipulates that the construction project which was provided by the way of allocation of the state-owned land use right, after the relevant departments approval, review and registration, the construction entity shall apply for construction land planning permission in the urban and rural planning departments of the county government, and then the urban and rural planning departments of the county governments ......should give out a registration of construction land planning permission. It also did not comply with the provision of Article 40 of the same rules, which stipulates that if the construction is carried out in the planned areas of cities and towns, ... ...the construction entity or individual shall apply for a planning permission for construction projects in the urban and rural planning department of the government in the city or county. (5) Construction projects in 6 counties (cities, districts) started construction without construction licenses. Our audit found that had 2 problems. Firstly, construction projects in 5 counties (cities, districts) which were Chaoan District, Puning City, Lianjiang City, Wuchuan City, Dianbai county and five cities (counties, districts) did not apply for construction licenses but start construction; Secondly, the construction of Huilai District started construction at the end of November 2020, but the construction licenses were not obtained until mid-January 2022. — 36 — The above practice did not comply with the provision of Article 7 of the Construction Law of the People's Republic of China (Order No. 46 of the President), which stipulates that before the commencement of a construction project, the construction entity shall apply for the construction license from the construction administrative department of the government at or above the county level. (6) Construction projects in 3 counties (cities, districts) had not completed settlement procedures or completed acceptance procedures in time. Firstly, the 14 projects organized and constructed by Luoding city PMO had been completed in June 2020, but the project settlement procedures have not yet been handled. Secondly, 12 of the 16 projects in Chaoan District had been completed successively from May 2020 to November 2021. But due to the imperfect preliminary procedures, project settlement and completion acceptance procedures had not been handled yet. Thirdly, the 27 projects in Shuixi County had been submitted for acceptance and put into use in February 2021, but the settlement review and completion acceptance procedures had not been handled so far. The above practice did not comply with the provision of Article 7 of the Financial Rules for Capital Construction (Order No. 81 of the Ministry of Finance), which stipulates that the project construction entity shall do the following basic work for financial management of capital construction...... (5) timely settlement of project expenditure, preparation and submission of financial final accounts based on completion of the project, and handling procedures for the delivery and use of assets. As for the problems of incomplete and non-standard construction procedures, We suggested that your office should propose to the Provincial Education Department, Provincial Development and Reform Commission, Provincial Finance Department and other related departments to further strengthen the supervision and guidance of the whole process of construction projects financed by the World Bank, and consolidate the responsibilities of the county (city, district) governments, relevant competent departments and PMOs. We suggested that your office should urge all county (city, district) governments, relevant competent departments and project offices to complete the relevant procedures as soon as possible, ensure that the relevant project procedures are legal, and speed up the implementation progress and complete the project as soon as possible. The PPMO accepted the suggestion. — 37 — 2. Some standardized classrooms deviated from the original intended use or leave them idle In April 2022, our audit found that a 4-storey standardized teaching building, totaling 12 classrooms, was constructed in Heer Primary School of Daan Town, Lufeng City, involving the provincial financial fund of RMB2,385,000.00 yuan. It was completed in December 2020 and put into use in March 2021. Because the school has only 6 classes, the number of classrooms built exceeded the actual demand, the school changed 2 classrooms into archives, school affairs office, multi-function room, etc., deviating from the original intended use, involving construction funds of RMB397,500.00 yuan; In addition, there were 3 vacant classrooms, involving construction funds of RMB 596,250.00 yuan. The above practice did not comply with the provision of the 3rd point in Appendix 4 of the Project Management Manual of the Guangdong Compulsory Education Project Financed by the World Bank, which stipulates that the number of floors of the building should meet the requirements of Article 4.3.2 of the Design Standards for Primary and Secondary Schools, and the building only set up ordinary classrooms, toilets, passageway with safety, passability and evacuation characteristics. Meanwhile, it is not allowed to set up functional or administrative office in the building. If it is not breaking through the construction scale and estimated investment, it is allowed to set up teacher’s office. We suggested that your office should urge the Lufeng City PMO to strengthen the preliminary investigation in the future, carry out construction according to the actual demand, and avoid the situation of idle or change of use after completion of construction. The PPMO accepted the suggestion. 3. Construction projects in a county had not gone through the procedures of construction area adjustment. The construction project of 4 standardized classrooms and teachers' dormitory in 3 schools in Wengyuan County had been completed and accepted in October 2020. The actual construction area is 5,389 square meters, while the construction area approved by the Provincial Development and Reform Commission was 4,295 square meters. Although there was no exceeding in — 38 — the planned investment, Wengyuan County PMO did not go through the examination and approval procedures, unauthorized construction of more than approved area of 1,094 square meters. The above practice did not comply with the provision of Article 21 of the Regulations on Government Investment, which stipulates that government-invested projects shall be implemented in accordance with the construction site, construction scale and construction content approved by the competent investment department or other relevant departments; Where the site of construction is to be changed or the scale and contents of construction are to be substantially changed, it shall be reported to the original examination and approval department for examination and approval according to the prescribed procedures. We suggested that your office should instruct Wengyuan County Project Office to further improve the application for approval of area adjustment. The PPMO accepted the suggestion. 4. The basic work of accounting was weak and the accounting was not standardized. (1) The accounting of PPMO was incomplete, and the use of funds of the sub-project of General Subject Teacher Training had not been calculated in the project account, involving provincial financial funds of RMB 130,776,000.00 yuan. Our audit fund that the 2021 annual account Financial Statements submitted by the PPMO did not reflect the allocation and use of funds related to the sub-project of General Subject Teacher Training. According to our investigation, this project had allocated a total provincial counterpart fund of RMB130,776,000.00 yuan from 2019 to 2021. By the end of 2021, the base construction expenditure of the rural primary school general subject teacher training sub-project was RMB48,947,700.00 yuan, and the primary school general subject teacher training expenditure was RMB70,126,200.00 yuan, so that the total expenditure was RMB119,073,900.00 yuan and the remaining fund was RMB11,702,100.00 yuan. However, PPMO did not account for the above economic activities in the accounting of this worldbank loan project. The above practice did not comply with the provision of Article 10 of the Accounting Law of the People's Republic of China" (Presidential Order No. — 39 — 24), which stipulates that accounting vouchers, accounting books, accounting statements and other accounting information must be true, accurate, complete, and in accordance with the provisions of the accounting system. After the audit pointed out the above problem, PPMO had completely accounted for the allocation and use of funds for the sub-project of general teacher training into the financial accounts of the provincial project Office. We suggested that your office should adopt measures to improve the professional level of accounting personnel, and completely, accurately and strictly account for relevant economic matters in accordance with the accounting regulations. The PPMO accepted the suggestion. (2) The PMO of Puning City had not set up the World Bank loan special account in accordance with Accounting Methods for the World Bank Financed Project. Firstly, the account balance sheet and accounting vouchers provided by Puning City PMO which were inconsistent with the World Bank accounting methods. Besides, Puning City PMO did not special accounts according to the World Bank accounting methods. Secondly, as reflected in the balance sheet of 2021, both the current period amount of application of funds and the current period amount of sources of funds in this year were RMB1,183,721.56 yuan, but Puning City PMO failed to provide accounting vouchers in time. The above practice did not comply with the provision of Article 4 of the Accounting Methods for the World Bank Financed Project （ Caijizi 〔 2000 〕 No.13 ） , which stipulates that project entity shall set up and use accounting subjects in accordance with the provisions of this methods. It also did not comply with the provision of Article 11 of the Accounting Law of the People's Republic of China" (Presidential Order No. 24), which stipulates that... the accounting institution must examine the original vouchers and prepare accounting vouchers according to the original vouchers that have been examined. After the audit pointed out the above problem, Puning City PMO had set up a special account of this World Bank project, which had been replenished and provided the original vouchers and accounted according to the actual investment amount. — 40 — We suggested that your office should instruct relevant PMOs to account strictly in accordance with the Accounting Methods for the World Bank Financed Project and also improve accounting vouchers. The PPMO accepted the suggestion. (3) Chaoan District PMO did not account according to the actual engineering amount. Our audit found that Chaoan District PMO did not calculate the subject of Investment in Construction and Installation Projects according to a total completed amount of RMB 26,005,618.42 yuan confirmed by the owner, construction entity and supervision in December 2021, but just accounted the subject by other amounts in the Project Progress Summary Form confirmed by the other entity by the end of 2021. The amount of this Project Progress Summary Form was inconsistent with the actual project investment amount, and the project valuation list is not attached. The above practice did not comply with the provision of regarding the subject of Investment in Construction and Installation Projects of the Accounting Methods for the World Bank Financed Project （Caijizi〔2000〕 No.13） , which stipulates that this accounting subject accounts for the actual cost of construction and installation works in accordance with the project construction investment. After the audit pointed out the above problem, Chaoan District PMO had provided the original vouchers. We suggested that your office should instruct relevant PMOs to account in strict accordance with relevant accounting regulations. The PPMO accepted the suggestion. (4) The financial accounting of Lufeng City PMO was inaccurate, and the bookkeeping was inconsistent with the financial statement, in addition, the bookkeeping was inconsistent with vouchers. Firstly, accounting was inaccurate. According to our investigation, the accumulative project progress payment confirmed by the other entity at the end of 2021 is RMB47,258,667.24 yuan, and the amount of survey and design project cost consultation is RMB 1,751,387.00 yuan, as a result, total expenditure was RMB49,010,054.24 yuan. However, Lufeng City PMO directly took the contract bid price of 28 projects of RMB 48,710,040.00 yuan in the — 41 — investment amount of construction and installation projects in the balance sheet as the reflected amount, and did not calculate according to the actual amount of construction, so that the financial accounting was inaccurate. Secondly, the bookkeeping was inconsistent with the financial statement, and the bookkeeping was inconsistent with vouchers. The initial total amount of prepayments and receivables in the project Balance Sheet was RMB26,402,670.00 yuan, which was inconsistent with corresponding account of RMB 9,560,000.00 yuan in the bookkeeping. It was found that the amounts in the Balance Sheet and the amounts in the booking were inconsistent. The account balance of payable construction funds reflects the credit amount of RMB8,056,410.00 yuan, but there was no accounting voucher and no original vouchers provided, so the account certificate and the account booking were inconsistent. The above practice did not comply with the provision of Article 17 of the Accounting Law of the People's Republic of China" (Presidential Order No. 24), which stipulates that all entities shall... to ensure that the accounting bookkeeping records are consistent with the actual amount of material objects and funds, the accounting book records are consistent with the relevant content of the accounting documents, the corresponding records between the accounting books are consistent, the accounting book records are consistent with the relevant content of the accounting statements. After the audit pointed out the above problem, Lufeng City PMO had supplemented the accounting documents such as engineering quantity valuation data, construction contract, progress payment allocation voucher, and amended the accounts. We suggested that your office should instruct relevant PMOs to account in strict accordance with relevant accounting regulations. The PPMO accepted the suggestion. Issues on project performance 1. The construction progresses of projects in most counties (cities, districts) were slow, and a large amount of provincial financial funds were idle in finance or education departments. — 42 — (1) The construction progress of 11 counties (cities, districts) construction projects was slow. According to the approval of the National Development and Reform Commission in May 2017, the construction period of standardized classrooms and revolving dormitories for teachers in 16 counties (cities, districts) was from July 2017 to June 2021. The audit found that as of April 2022, the construction progress of 248 standardized classrooms and revolving dormitories for teachers in rural and remote areas in 11 counties (cities, districts) was slow. Among them, the construction projects in Lianjiang City and Chaoyang District had not been started yet, and the related construction projects in Wuchuan City, Huazhou City, Dianbai District, Huilai County, Chaoan District, Jiexi County, Puning City, Wuhua County and Lufeng City were under construction. The construction projects in the above areas have not been completed as planned, and the details were shown in the table below. Counties Construction (cities, projects Number The situation of slow progress of the projects districts) （items） PMOs The overall construction was seriously slow. As of April 2022, 20 Chaoyang 20 construction projects were just completed the bidding procedure in March 2022, with no contracts signed. The overall construction was seriously slow. By the end of 2021, 25 construction projects had not been started, and 12 construction projects were Puning 37 in the preliminary construction stage, such as enclosure works or foundation construction, without a list of construction quantities or amounts. The overall construction was seriously slow. As of April 2022, no Lianjiang 60 construction has begun. The overall construction was seriously slow. 26 construction projects Dianbai 26 started in December 2021, and as of April 2022, no projects have been completed. The overall progress of the project was slow. The contract was supposed to Huilai 23 complete construction by November 2021, but as of April 2022, all 23 projects had not been completed. The overall progress of the project was slow. Constructions started in Huazhou 44 August 2020. Only 2 construction projects were completed in December 2021, and the remaining 44 projects were not completed by April 2022. The overall progress of the project was slow. Constructions started in Wuchuan 18 February 2020. As of April 2022, 18 of the 19 construction projects remain unfinished. Part of the projects progress was slow. By the end of 2021, 4 of the 16 Chaoan 4 construction projects had not started construction. Part of the projects progress was slow. By the end of 2021, among 28 Lufeng 9 construction projects, there are 2 projects with 0 project image progress and 7 projects with 20% project image progress. — 43 — Counties Construction (cities, projects Number The situation of slow progress of the projects districts) （items） PMOs Part of the projects progress was slow. By the end of 2021, 2 of the 12 Wuhua 2 construction projects were under main constructions. The overall progress of the project was slow. As of April 2022, 5 projects Jiexi 5 were under construction and not completed on time. Total 248 amount The above situation did not reach the requirements of the provision of Article 1.(6) of the Fund Application Report approved by the National Development and Reform Commission in April 2017, which stipulates that ... 1. Standardized classrooms and revolving dormitories for teachers in remote and difficult rural areas are planned to implement construction from July 2017, and the construction project are planned to take 48 months. (2) A large amount of financial funds were idle in county-level finance or education departments. From 2018 to 2020, PPMO failed to arrange financial funds according to the actual demand for construction funds. In the past 3 years, a total of RMB691,700,000.00 yuan of provincial financial counterpart funds were arranged and distributed to all of the counties (cities, districts) for the construction of standardized classrooms and revolving dormitories for teachers, and the project construction funds were basically allocated. Due to the slow progress of construction, a large amount of financial funds were idle in county-level finance or education departments. According to statistics, by the end of 2021, there was still RMB327,723,363.33 yuan (accounting for 47% of the allocated provincial financial counterpart funds) deposited in 16 counties (cities, districts) financial departments or county level PMOs, thus, these provincial financial counterpart funds were idle and unused. Among which: The idle funds for more than 3 years were RMB6,683,453.60 yuan, the idle funds for 2 to 3 years were RMB234,379,504.26 yuan, and the idle funds for 1 to 2 years were RMB8,666,405.47 yuan. The financial counterpart funds failed to play the goal effect. For example: by the end of 2020, Chaoyang — 44 — District Finance Bureau had received a total of RMB37,641,000.00 yuan of a cumulative provincial financial counterpart funds. By the end of 2021, due to the project had not been started, the funds left idle in the local finance bureau for more than one year were RMB37,274,453.60 yuan, accounting for 99% of the total counterpart funds issued. Another example is that Puning Finance Bureau had received cumulative funds of RMB93,043,700.00 yuan from provincial finance and allocated the same amount to Puning PMO. As of April 2022, due to the slow construction of the project, the funds were idle in Puning PMO for more than one year were RMB73,659,958.44 yuan, accounting for 79%. For the above (1) to (2) problem, We suggested that your office should strengthen the project management and supervision, the slow progress of the above 248 construction project and the problems of idle funds to conduct a comprehensive inspection and analysis of the causes, combined with the provincial financial department about the payment progress reporting, budget expenditure related request, scientific arrangement of budget, urge the counties (cities, districts) PMOs to speed up the project progress, and they should accelerate the coordinated use of funds in accordance with laws and regulations to ensure the effective use of project funds. The PPMO accepted the suggestion. 2. Parts of "Ban Ban Tong" equipments were idle, involving RMB99,950.00 yuan. In April 2022, our audit found that there was a set of "Banbantong" equipment lying idle in the utility room of Meilin Town Junior Middle School in Puning City, with the original price of the equipment RMB11,260.00 yuan. 7 sets of the central control engines of "Ban Ban Tong" equipments in Hengxi No. 2 Primary School of Xiajiashan Town, Puning City was unused and idle in the office, involving the original equipment price of RMB88,690.00 yuan. We suggested that your office should strengthen the guidance and the supervision of the project asset management, tighten the asset management responsibility of entities who used those assets, and standardize the management of project assets. The PPMO accepted the suggestion. — 45 — The Followed-up of previous recommendations Among the 16 problems disclosed in the audit report of the previous year, 13 had been rectified, but there were still 3 problems that have not been rectified. Firstly, the problem of un-strict asset management by PPMO was still existed. The audit report of last year pointed out that some county level PMOs failed to manage the project assets with the label of World Bank loan project in accordance with the requirements of the project management manual. This year's audit found similar problems in the other county level PMOs. This year, the audit took a spot check on the "Ban Ban Tong" equipments of 11 schools in Puning City, Shuixi County and Lufeng City. It was found that the above-mentioned 3 county level PMOs failed to carry out standardized asset management for each set of " Ban Ban Tong" equipment as required by the World Bank, involving 147 sets of equipment, RMB1,733,537.57 yuan, which were including: 40 sets in Puning City, involving RMB 460,270.00 yuan; 74 sets in Shuixi County, involving 850,361.57 yuan; 33 sets in Lufeng City, involving RMB 422,906.00 yuan. Secondly, PPMO did not allocate funds according to the construction schedule, resulting in a large amount of financial funds idle (the specific situation is described above). Third, the problem of non-standard accounting still existed. We suggested that your office should consolidate the responsibility of rectification, strengthen guidance, supervision and accountability, and adopt effective measures to improve the level of accounting and improve the level of funds management and assets management. The PPMO accepted the suggestion. — 46 —