Hubei Provincial Audit Office of the People's Republic of China Audit Report 'P*F1 # C 2022) 86 - HB AUDIT REPORT C2022) NO.86 -tJft,: *iff 9,P10AdLL 9; k5kMTh1t' Project Name:Hubei Yichang Three Gorges Modem Logistics CenterInfrastructure Project Financed by the World Bank A1t : 8766-CN Loan No.: 8766-CN Project Entity: Yichang Transportation Investment Co., Ltd 4 #it*&: 2021 Accounting Year: 2021 目录 ContelltS 一、审计师意见．..................................................................................．……1 1 .Auditor&5 OPinion..............................................................................．……3 二、财务报表及财务报表附注．..........................................................．……5 11 .Financial Statements and Notes to the Financial Statements.........．……5 （一）资金平衡表．...................．……，.............................................．……5 1 .Balance Sheet...............................................................................．……5 （二）项目进度表，，二，...．……，甲．......．……，............．……‘....................．……7 11.Summary of Sourees and Uses of Funds by Project Component.．…7 （三）贷款协定执行情况表．......................．……，........................．……10 111 .Statement of Implementation of Loan Agreemeni..................．……10 （四）专用账户报表．..................................................................．……10 iv.Special Accouni Statement.......................................................．……10 （五）财务报表附注．..................................................................．……12 v.Notes to the financial statemenis.............................．……，.........．……15 三、审计发现的问题及建议．........................................．……，............．……18 nl.Andit Findings and Reco~endations...........................．……，.....．……26 一、审计师意见 审计师意见 宜昌市交通投资有限公司： 我们审计了世界银行贷款三峡现代物流中心基础设施项目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5页至第17页）。 （一）项目执行单位及湖北省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行 情况表是你公司的责任，簖制专用账户报表是湖北省财政厅的责任， 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， 1 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 贷款三峡现代物流中心基础设施项目2021年12月31日的财务状况 及截至该日同期间的财务收支、项目执行和专用账户收支情况。 （四）其他事项 我们审查了本期内由湖北省财政厅报送给世界银行的第 YC一006、YC一007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比－- 产、 一：：礼一 中华刀氏勘刁公确匕享争许厅 二0仗护早乡， 地址：中国湖北省武汉市武昌区天鹅路3号 邮政簖码：430071 电话：86一027一87236025 传真：86一027一87252502 2 1. Auditor's Opinion Auditor's Opinion To Yichang Transportation Investment Co., Ltd We have audited the special purpose financial statements (from page 5 to page 17) of Hubei Yichang Three Gorges Modem Logistics CenterInfrastructure 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 1-lubei Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your company, while the preparation of the Special Account Statement is the responsibility of Hubei 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 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 3 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 the Hubei Yichang Three Gorges Modern Logistics CenterInfrastructure 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 matters We also examined the withdrawal applications from YC-006 to YC-007 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. Hubei Provincial Audit Office of the People' s Republic of China June 23, 2022 Address: No. 3 Tian' e Road, Wuchang District, Wuhan City, Hubei Province, China Postal code: 430071 Tel.: 86-027-87236025 Fax: 86-027-87252502 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 二、财务报表及财务报表附注 11 .Financial Statements and Notes to the Financial Statements （一）资金平衡表 1.BalanCe Sheet 资金平衡表 BALANCE SHEET 2021年12月31日 (As of December 31,2021) 项目名称：世界银行贷款湖北宜昌市三峡现代物流中心基础设施项目 Project Name:Hubei Yichang Tllree Gorges Modern Logistics Center Infrastructure Project Financed by the World Bank 簖报单位：宜昌市交通投资有限公司货币单位：人民币元 布 5 WIRFLMr'ftit 7-11 4 p 19) H 7 w Total Prepaid and 16 133,834,333.06 196,141,573.73 Construction Expenditures 43 Receivable to be Offset Arp:R00-1tiflRa 112 t, M-4A.Al-it Including: World Bank 17 Total Payable 44 178,905,355.65 518,399,792.63 Loan Interest Receivable QYWIt". V* tv Arp:M41ft" VJ119- World Bank Loan 18 Including: World Bank 45 Commitment Fee Loan Interest Payable Receivable hYqktftff RVAW& 19 World Bank Loan 46 World Bank Loan Commitment Fee Service- Fee Receivable Payable W-Ittlf4iRozk i, rti ffl 20 V 47 Marketable Securities World Bank Loan Service Fee Payable Al 21 Al * z 0z it 48 Total Fixed Assets Other Payables 22 49 Fixed Assets, Cost Appropriation of Fund AAM-CH + makk Less: Accumulated 23 Retained Earnings 50 1,015,714.90 2,979,990.73 Depreciation 5 ku"ffift 24 Fixed Assets, Net Fixed Assets Pending 25 Disposal Fixed Assets Losses in 26 Suspense % 19- 1 M *it 27 910,371,208.31 1,349,757,446.99 51 910,371,208.31 1,349,757,446.99 Total Application ofFund Total Sources ofFund (=) * pit&* ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I #JW&k 2021 4- 12 A1 31 l (For the period ended December 31, 2021) Project Name: Hubei Yichang Three Gorges Modem Logistics Center Infrastructure Project Financed by the World Bank Prepared by: Yichang Transportatioti Investment Co., Ltd. Curncv Unit: RMB Yuan *M] Vit Current Period Cumulative Current Period Current Period Current r i-FtAjtA Cumulative Period % Life of PAD Cumulative Actual % Budget Actual Completed Completed Total Sources of 500,000,000.00 97,927,525.87 19.59% 3,034,538,200.00 828,377,663.63 27.30% Funds 220,000,000.00 80,927,525.87 36.79% 1,362,000,000.00 264,840,486.08 19.44% International Financing 1. WIThJPR Vff 220,000,000.00 80,927,525.87 36.79% 1,362,000,000.00 264,840,486.08 19.44% IBRD Counterpart 280,000,000.00 17,000,000.00 6.07% 1,672,538,200.00 563,537,177.55 33.69% Financing Total Application of 500,000,000.00 367,397,199.71 73.48% 3,034,538,200.00 1,108,339,061.58 36.52% Funds (by Project Component) Baiyang Logitics 305,198,405.31 300,919,562.02 98.60% 1,852,272,500.00 715,742,344.50 38.64% Parks Baiyang Port and 142,453,202.85 39,107,467.46 27.45% 864,559,400.00 206,391,670.09 23.87% Operations Area Transport Connection 35,399,355.48 5,165,798.81 14.59% 214,841,300.00 97,352,592.63 45.31% Infrastructure Baiyang Logitics iyanforion 13,402,533.10 22,203,439.17 165.67% 81,341,000.00 88,253,560.80 108.50% Information Platform and Facilities 7 Current Period Cumulative Current AiUli itt]@ UIf J& Cumulative Current Period Current Period Period % Life of PAD Cumulative Actual % Budget Actual Completed Completed ) 3,546,503.27 932.24 0.03% 21,524,000.00 598,893.55 2.78% Capacity Building Difference -269,469,673.84 -279,961,397.95 1. EMAIEft Change in 62,307,240.67 196,141,573.73 Receivables 2. )qj#Z4Et~ -339,494,436.98 -518,399,792.63 Change in Payables 3. 1&i1fiiijth Change in Cash and 9,681,798.29 45,276,811.68 Bank 4. At' OtheI -1,964,275.83 -2,979,990.73 Other i о � � й � k7 `+_� € k 1Г- � � йрΡ 1L � О �у � ~ F-' \ '`Г � �j � U � д о � . . . i О ь �iL '" +гь. Tn � ° о �. 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Сд ri W м.°. � ° и ,о О 他 十d ＇一｀州 哺d I!l的 →：悶 •戶叫 ( 99 ) *#] WP #* iv. Special Account Statement * M P SPECIAL ACCOUNT STATEMENT *A A _i 2021 * 12 A 31 H (For the period ended December 31, 2021 *Ht#: tMI RiCh A*71-*1M ff P iR fft #: rp ff A A 4 9 *,- It it I IA 0 A, rp 94 A A * H Depository Bank: Bank of China,Wuhan Wuchang Branch Project Name: World Bank Loan Hubei Wov: 576873961620 Yichang Three Gorges Modem Logistics Account No. 576873961620: Center Infrastructure Project R j # 4: A 't 8766-CN Currency: USD Loan No. : 8766-CN Prepared by:Hubei Provincial Department of Finance Part A-Account Activity for the Current Period Amount 1,651,576.10 Beginning Balance *hn: Add: *Aqtft4H*,01R 13,352,810.25 Total Amount Deposited this Period by World Bank (#A1HflWP1.%ft) 1,094.14 Total Interest Earned this Period ifDeposited in Special Account Total Amount Refunded this Period to Cover Ineligible Expenditures Deduct: * nq J 44 101, V 9,023,706.08 Total Amount Withdrawn this Period JJK*VjV1h 10.00 Total Service Charges this Period if not Included in Above Amount Withdrawn M * *VA 5,981,764.41 biding Balance (,ro- ATo be continued) 10 Part B-Account Reconciliation Amount 15,000,000.00 Amount Advanced by World Bank Deduct: 2. tftYiff &8V Total Amount Recovered by World Bank 3. *MatlWPW4tWS 3. 15,000,000.00 Outstanding Amount Advanced to the Special Account at the End of this Period 4. P *5,981,764.41 Ending Balance of Special Account Add: 5. 9,023,706.08 Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6 3,657,499.07 7 5,408,563.36 6. -h t II F ifk Amount Withdrawn but not yet Claimed at the End of this Period 7. Ag* Vif t L (0**1t 5 *Q1 6 tP) 60.00 Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. 5Jg I\ (#AVEffl PSft) 5,530.49 Interest Earned (If Included in Special Account) 9. #15,000,000.00 Total Advance to the Special Account Accounted for at the End of this Period 11 （五）财务报表附注 财务报表附注 1．项目概况 世行贷款湖北宜昌市三峡现代物流中心基础设施项目贷款号为 8766一CN，旨在通过该项目的实施，提升湖北宜昌市货物运输和物流服务。 世行贷款湖北宜昌市三峡现代物流中心基础设施项目建设内容包括白洋 物流园区、白洋港口作业区、道路交通基础设施、三峡现代物流信息中心 以及项目管理与机构能力五个子项。项目协议于2017年9月1日签订， 关账日为2023年9月30日。项目计划总投资为人民币3,034,535,200.00 元，其中世界银行贷款总额为200,000,000.00美元，折合人民币 l,362,000,000.00元。 2．财务报表编制范围 本财务报表的簖制范围包括湖北省宜昌市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。 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31日。 3.3本项目会计核算以“权责发生制”作为记账原则，采用借贷复式 记账法记账，以人民币为记账本位币。 3.4按照中国人民银行2021年12月31日的汇率，即USD卜人民币 6 .3757元。 4．报表科目说明 12 4.1项目支出 2021年项目支出人民币367,397,199.71元，累计支出人民币 l,105,339,061.55元，占总投资计划的36.52％。 4.2货币资金 2021年12月31日货币资金余额为人民币45,276,8 1 1 .68元，比上年 末增加人民币9,681,7 98.30元，其中专用账户存款折合人民币 38,137,935.35元。 4.3资本金 资本金为人民币341,537,177.55元，与上年无变化。 4.4预付及应收款 2021年12月31日余额为人民币1%,141,573.73元。主要是预付中铁 幼州工程局集团有限公司工程款人民币14,740,747.80元，预付湖北华都 建筑有限公司工程款人民币7,128,762.69元，应收宜昌市交通投资有限公 司的项目贷款资金人民币168,881,768.26元等。 4.5项目配套资金 地方计划配套资本金总额人民币1,672,538,200.00元，累计到位人民 币563,537,177.55元，占计划的33.69％。 4.6项目借款 2021年12月31日余额为人民币486,840,486.08元，其中：世界银行 贷款额为人民币264,840,486.08元（41,539,044.51美元），国内商业贷款额 人民币222,000,000.00元。 4.7应付款 2021年12月31日余额为人民币5 18,399,792.63元，主要是交投公司 世行贷款项目往来款人民币502,160,509.08元，应付北京城建远东建设投 13 资集团有限公司工程款人民币5,142,674.19元等。 4.8留成收入 2021年12月31日余额人民币2,979,990.73元，主要是银行存款利息 收入。 5．专用账户使用情况 本项目专用账户设在中国银行武昌支行，账号为576873961620，币 种为粎元。2021年期初账户余额1,651,576.10美元。2021年，本期世行 回补资金13,352,810.25粎元。本期支出9,023,706.08美元，全部为工程支 出。账户期末余额5,981,761.41美元（包括利息收入等5,470.49美元） 6．其他需要说明的事项 项目资金平衡表中世界银行贷款期末数与期初数之差、项目进度表中 相应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由于 历年汇兑损益造成的。 14 v. Notes to the financial statements Notes to the financial statements 1. Project overview The Loan No. of the Hubei Yichang Three Gorges Modem Logistics Center Infrastructure Project is 8766-CN , it aims to improve goods transportation and logistics services in the city through the implementation of the project. The Project includes five components: Baiyang Logistics Park, Baiyang Port Operation Area, Road Transportation Infrastructure, Three Gorges Modem Logistics Information Center, and Project Management and Institution Capacity Building. The project agreement was signed on September 1, 2017, and the closing date was September 30, 2023. The total planned investment of the project was RMB 3,034,538,200.00 yuan, in which the total loan from the World Bank was USD 200,000,000.00, equivalent to RMB 1,362,000,000.00 yuan. 2. Scope of preparation of financial statements The scope of preparation of this financial statement includes the financial statement of the Project Management Office of Yichang, Hubei, and the special account statement of the Provincial Finance Department. 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 Project ( Cayizi[2000]N6.13) 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 3 1. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2021 of the People' s Bank of China, which is USD1= RMB6.3757yuan. 4. Explanation of Subjects 15 4.1 Project expenditure The balance on December 31,2021 was RMB 367,397,199.71 yuan, and the cumulative expenditure was RMB 1,108,339,061.58 yuan, accounting for 36.52% of the total investment plan. 4.2 Monetary Fund On December 31, 2021, the balance was RMB 45,276,811.68yuan, which was RMB 9,681,798.30 yuan more than that of the previous year, in which the special account deposit was RMB 38,137,935.35yuan. 4.3Project Capital The balance on December 31,2021 was RMB 341,537,177.55 yuan.unchanged from the previous year. 4.4 Prepayments and receivables The balance on December 31, 2021 was RMB196,141,573.73 yuan. It represented mostly prepayments of RMB14,740,747.80 to China Railway Guangzhou Engineering Bureau Group Company Limited, prepayments of RMB7,128,762.69 yuan to Hubei Huadu Construction Company Limited and project loan funds receivable of RMB168,881,768.26 yuan from Yichang Transportation Investment Co., Ltd, etc. 4.5 Project counterpart fund The total project counterpart fund from local plans was RMB 1,672,538,200.00 yuan, of which RMB 563,537,177.55 yuan was secured, accounting for 32.68% of the total amount of the plan. 4.6 Project Loan The balance on December 31, 2021 was RMB486,840,486.08 yuan, of which: the World Bank loan amounted to RMB264,840,486.08 yuan (USD41,539,044.51) and the domestic commercial loan amounted to RMB222,000,000.00 yuan. 4.7 The payables As of December 31, 2021, the balance was RMB518,399,792.63 yuan, which was mainly RMB502,160,509.08 yuan from the current account of the World Bank loan project of the Transportation Investment Company, and RMB5,142,674.19 yuan project payable to Beijing Urban Construction Far 16 East Construction Investment Group Co., Ltd, 4.7 Retained income As of December 31, 2021, the balance was RMB2,979,990.73 yuan, which was mainly the interest income from bank deposits. 5. Special account The special account for this project is set in Wuchang Sub-branch of Bank of China with account number 576873961620 and the currency is US dollars. The opening balance of the account in 2021 was USD1,651,576.10. In 2021, the World Bank has replenished for the period USD13,352,810.25. Expenditures of $9,023,706.08 were incurred during the period, all of which were for engineering expenses. Balance of account at the end of the period was USD5,981,761.41 (including USD5,470.49 interest income etc.). 6. Other Explanation for the Financial Statements Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the IBRD loan in the Balance Sheet, the current year' s loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year' s withdrawals (disclosed in RMB) in the Statement of Implementation of Loan Agreement. 17 三、审计发现的问题及建议 审计发现的问题及建议 除对财务报表进行审计并发表审计意见外，审计中我们还关注了项目 执行过程中相关单位国家法规和项目贷款协定遵守情况、财务收支管理情 况、项目执行管理情况、项目绩效及上年度审计建议整改落实情况。我们 发现存在如下问题： （一）违反项目采购管理规定的问题 个别项目存在串通招标投标，涉及金额3488.21万元。 一是至高建设集团有限公司等8家投标单位互相串通投标，涉及金 额3480万元。2015年7月，宜昌货运中心（白洋物流园区）管理用房及 物流仓库等工程发布招标公告，共有ro家单位参与投标。该项目抽取评 标专家5人，经评标确定至高建设集团有限公司中标，中标金额3480万 元。审计发现，中标单位与其他7家投标单位的投标报价存在16处套项 错误一致以及水电安装工程、消防工程和市政管网工程的主要材料价格呈 规律性差异的情况。 二是浙江二建建设集团有限公司先签订合同后补办招标手续，串通 招投标抬高工程造价8.21万元。2018年7月，建设单位同意浙江二建建 设集团有限公司（以下简称“浙江二建”）组织三峡现代物流信息中心地 下室钢结构防护密闭门工程招标工作。2018年8月浙江二建确定国方人 防设备制作有限公司中标，中标金额为82.73万元。审计发现，浙江二建 与国方人防设备制作有限公司在2018年4月就签订了合同，合同金额 74.52万元。浙江二建先签订合同后补办招标手续，串通招投标抬高工程 造价8.21万元。 以上行为违反了《中华人民共和国招标投标法实施条例》第四十条“有 下列情形之一的，视为投标人相互串通投标：（四）不同投标人的投标文 件异常一致或者投标报价呈规律性差异”和第四十一条“禁止招标人与投 标人串通投标。有下列情形之一的，属于招标人与投标人串通投标：…… （三）招标人明示或者暗示投标人压低或者抬高投标报价”的规定，你单位 18 应及时向有关监督部门报告，进一步核实，按规定进行查处，在今后工作 中切实加强工程项目招投标监管，严格控制工程造价。你单位已向招标主 管部门、监督部门报告，依法依规进行处理。 （二）违反项目工程管理规定的问题 1．建设单位未对宜昌货运中心管理用房等项目施工工期延误进行责 任认定。 2015年ro月，宜昌交投下属宜昌白洋物流园有限公司负责实施宜昌 货运中心管理用房等项目，由至高建设集团有限公司中标。该项目于20巧 年n月13日开工，竣工日期为2018年2月6日，延迟竣工574天，工 程结算金额为3638万元。根据合同约定，因承包人原因造成工期延误， 逾期竣工违约金按每日历天赔付l万元。审计发现，施工单位对工期延误 负有责任，但宜昌白洋物流园有限公司未集体研究决策，原经理刘某于 2018年2月8日签批同意将延误工期责任由建设单位承担，未按合同进 行索赔。 以上行为违反了《中华人民共和国民法典》第五百零九条“当事人应 当按照约定全面履行自己的义务”的规定，你单位应予以纠正，在今后工 作中杜绝此类问题的发生。 2．建设单位未按规定对幕墙玻璃构造工程变更进行审查核实，涉及合 同金额503.82万元。 2019年5月，三峡现代物流信息中心项目幕墙工程由北龙建设集团 有限公司（以下简称“北龙公司”）中标施工，金额2033.57万元。施 工单位以施工难度大，玻璃容易破损，维护成本较高申请变更，建设单位 于2020年1月批准将幕墙彩釉玻璃构造由两块三角形骨架分格变更为两 块矩形骨架分格，涉及5583.44可幕墙外立面效果变化。审计发现，宜昌 交投未对上述变更进行审查核实，仍按合同单价进行计量，涉及合同金额 503.82万元。 以上行为违反了《世行贷款三峡物流中心基础设施项目工程变更管理 办法》第二章第六条“世行项目办公室对工程变更建议及理由应进行审查 核实，必要时，世行项目办公室可以组织勘察、设计、承包、监理、跟踪 审计等单位及有关专家对工程变更建议进行经济、技术论证”和合同条款 l9 第40.5条“已完工程的价款应包括对变更和补偿事件的计价”以及《建 设工程价款结算暂行办法》（财建［2004〕369号）第十一条“工程价款结 算应按合同约定办理……”的规定，你单位应严格按照规定进行工程变更 管理。 3．施工不达标，上跨桥钢结构防撞护栏表面油漆大面积锈蚀，同时 建设单位及监理单位未严格履职，未对钢护栏原材料及施工质量进行检 验，存在质量缺陷。 2017年7月，由南京天方市政工程有限公司（以下简称“南京天方 公司”）中标扼揽沙湾路上跨桥工程，其中钢箱梁段防撞护栏合同金额 95.73万元。审计发现，沙湾路上跨桥钢护栏表面油漆存在大面积空鼓、 开裂、脱落以及锈蚀的情况。同时施工单位、监理单位及建设单位均未对 钢护栏原材料及施工质量进行检验。 以上行为违反了《建设工程质量管理条例》第二十九条“施工单位 必须按照工程设计要求、施工技术标准和合同约定，对建筑材料、建筑构 配件、设备和商品混凝土进行检验，检验应当有书面记录和专人签字；未 经检验或者检验不合格的，不得佼用”和第三十六条“工程监理单位应当 依照法律、法规以及有关技术标准、设计文件和建设工程承包合同，代表 建设单位对施工质量实施监理，并对施工质量承担监理责任”的规定。你 单位应查清事实，要求施工单位对质量问题进行整改。同时应组织一次全 面检查，对不符合质量要求的工程进行返工，确保工程质量。 4．建设单位及监理单位对施工单位擅自更换主要管理人员监管不力。 2019年6月，中铁幼州工程局中标承揽白洋港口作业区工程，中标 金额14740.75万元。合同约定，项目经理和项目技术负责人不得无故更 换，若更换项目经理，将进行50万元处罚。审计发现，施工单位未经监 理及建设单位批准，擅自更换投标文件承诺的项目经理和项目技术负责 人。监理单位武汉四达工程建设咨询监理有限公司未履行监管职责，且对 不在现场的项目经理和项目技术负责人进行了虚假考勤；建设单位未对施 工单位擅自更换项目经理和项目技术负责人进行处理处罚。 以上行为违反了《建设工程质量管理条例》第三十六条“工程监理单 位应当依照法律、法规以及有关技术标准、设计文件和建筑工程承包合同， 20 代表建设单位对施工质量实施监理，并对施工质量承担监理责任”和《中 华人民共和国民法典》第五百零九条“当事人应当按照约定全面履行自己 的义务”的规定，你单位应按照合同约定进行处理，并切实加强施工现场 管理。你单位已按合同约定对相关单位进行了处理处罚。 5．未履行完备手续，叫停正在实施的综合仓库等工程并通过验收，且 多计工程款83.98万元。 按照规定，调整项目规划、世行项目建设用途，应先取得规划部门 审批及世行不反对意见，方可开展后期工作。审计发现，宜昌市交投未报 市政府及职能部门、世界银行批准，未经集体研究决策，2019年4月擅 自叫停正在施工的综合仓库等部分子项目，随后两家施工单位停工。 2020年n月，建设单位将镼江宜昌航道工程局未完工工程153万元 按已完工项目进行了竣工验收，对上述未完工件杂堆场工程多计量工程款 83.98万元；将北京城建公司未实施综合仓库工程金额971万元按已完工 项目进行了竣工验收。2021年6月，将上述未施工的综合仓库工程按原 设计方案图纸，并重新簖制招标控制价，目前正在与其他项目捆绑一起开 展招标工作。 以上行为违反了《建设工程价款结算暂行办法》（财建〔2004〕369 号）第五条“从事工程价款结算活动，应当遵循合法、平等、诚信的原则， 并符合国家有关法律、法规和政策”以及《世界银行借款人货物、工程和 非咨询服务采购指南》附录一第3条“如果借款人希望终止合同，应将相 关建议报世行并取得世行的不反对意见”的规定，你单位应将此事项向政 府专题报告，严格控制工程投资，避免潜在损失风险。 6．建设单位结算控制不严，施工单位未按设计图纸施工，多计增值税、 工程量，多支付工程款396.55万元。 一是未按规定调整增值税率，多支付工程款306.08万元。按照规定， 自2018年5月1日和2019年4月1日起，将建设工程税率由11％调整 为10％和由10％调整为9％。而建设单位支付工程款时，未按国家规定及 时调整增值税税率，合计多支付工程款306万元。其中多支付长江宜昌航 道工程局税款101.1万元，南京天方公司61.95万元，北京城建公司91.27 万元，江苏圣通建设集团有限公司0.9万元，浙江二建50.86万元。 2l 二是多计镼江宜昌航道工程局工程款90.47万元。2018年1月，白 洋港口作业区（8华11＃泊位及7举11＃陆域）工程的承包单位长江宜昌航道 工程局将合同内工程量以设计变更方式，重复计取回填砾卵石工程量 15122.86立方米，计量工程款80.07万元。 审计还发现，该工程未按设计要求进行填缝，将未施工工程按合同 价格计量了工程款3.8万元；施工的路缘石工程量6167m全部为现浇硅 材质，不符合预制C30硅的设计要求，多计工程款6.6万元。监理单位（武 汉四达工程建设咨询监理有限公司）及建设单位对上述未按图纸施工的行 为均未监管到位，该项目已通过竣工验收。 以上行为违反了《建设工程价款结算暂行办法》（财建〔2004〕369 号）第五条“从事工程价款结算活动，应当遵循合法、平等、诚信的原则， 并符合国家有关法律、法规和政策”、《建设工程质量管理条例》第二十 八条“施工单位必须按照工程设计图纸和施工技术标准施工，不得擅自修 改工程设计，不得偷工减料”和第三十六条“工程监理单位应当依照法律、 法规以及有关技术标准、设计文件和建筑工程承包合同，代表建设单位对 施工质量实施监理，并对施工质量扼担监理责任”的规定。你单位应加强 对工程结算的管理，严格依照合同和计量规范要求施工，据实结算工程价 款。 7．建设单位监管不力，导致3家施工单位将11572.68万元工程违法 分包。 一是中铁幼州工程局违法分包工程给6家施工企业，涉及金额6053.1 万元。2019年9月至2021年12月，中铁广州工程局以劳务分包、专业 分包的名义将钢管桩沉桩、抛石、水泥搅拌桩、堆场道路回填、面层铺设 等工程分包给了宁波汇家建筑劳务有限公司等6家施工单位，涉及合同金 额6053.1万元。上述分包合同价格除甲方供材外还包括人工、材料、机 械等内容。 二是镼江宜昌航道工程局违法分包工程给4家施工企业，涉及金额 5468.31万元。2018年4月至8月，长江宜昌航道工程局将白洋港口作业 区护岸工程、水工建筑工程、堆场道路工程、建筑物工程及给排水工程， 以包工包料包设备方式分包给湖北金峰润泽建筑工程有限公司（无施工资 质）等4家企业，涉及金额5468.31万元。 22 三是浙江二建将51.27万元的预应力工程分包给个人获利15.78万 元。2018年6月，浙江二建将预应力工程违法分包给陈星吉个人，总承 包预应力合同金额为50.78万元，分包合同金额为35.00万元，浙江二建 分包工程获利15.78万元。 以上行为违反了《建筑工程施工发包与承包违法行为认定查处管理办 法》（建市规〔2019〕1号）第十二条“存在下列情形之一的，属于违 法分包：……（三）施工总扼包单位将施工总承包合同范围内工程主体结 构的施工分包给其他单位的，钢结构工程除外”的规定。你单位应切实加 强现场管理，及时整改管理中出现的问题，确保工程项目质量。 8．建设单位履职不到位，未对浙江二建获取中标资格的承诺进行审 核，违规批准更换项目经理。 浙江二建在三峡现代物流信息中心项目招投标评标过程中，两次质疑 投诉项目经理周旭光业绩少打1分。经核实后2017年10月评标委员会确 定浙江二建为中标人，合同金额12569.70万元。浙江二建投标时承诺“如 拟派项目经理参加不同工程项目投标，先后被列为第一中标候选人，将无 条件放弃评标结果后公示的工程建设项目的中标资格”。审计发现，2017 年9月20日浙江二建以项目经理周旭光名义中标文成县人民医院新建工 程项目，但浙江二建未根据投标扼诺放弃三峡现代物流信息中心的中标资 格，宜昌交投也未对浙江二建获取中标资格的承诺进行审核。 项目开工后，项目经理周旭光镼期不在岗。2018年3月23日，浙江 二建以项目经理周旭光家庭原因无法常驻现场、不适合继续担任项目经理 为由，申请更换项目经理。宜昌交投未对更换项目经理具体原因进行核实， 仅凭申请书就违规批复同意更换了项目经理周旭光。 以上行为违反了《中华人民共和国民法典》第五百零九条“当事人应 当按照约定全面履行自己的义务”的规定，你单位应加强对招投标和施工 现场管理，按合同约定进行处理。你单位已按合同约定对施工单位进行了 处理处罚。 9．建设单位、监理单位和跟踪审计单位履职不到位，三峡现代物流信 息中心铝单杼吊顶及玻璃栏杼重复设计、招标、计量，导致增加工程成 本50.58万元，多计工程款50.12万元。 23 2017年5月，镼江航道规划设计院出具三峡现代物流信息中心项目 的施工图设计包括铝单杼吊顶及玻璃栏杆，浙江二建中标价中包含铝单板 吊顶及玻璃栏杆价格50.12万元。审计发现，2018年11月，深圳市华南 装饰集团股份有限公司设计幕墙施工图，又包含铝单板吊顶及玻璃栏杆等 内容，导致幕墙施工中标价中包含铝单板吊顶及玻璃栏杆价格100.70万 元，与原中标价相比增加工程成本50.58万元。工程计量过程中，建设单 位、监理单位宜昌宏业工程项目管理有限公司和跟踪审计单位湖北夷陵造 价咨询事务所有限公司未层层把关，对浙江二建未施工的铝单板吊顶及玻 璃栏杆按已施工工程进行了确认和计量，重复计量工程款50.12万元。 以上行为违反了《建设工程价款结算暂行办法》第十条“工程价款结 算应按合同约定办理……”及第十三条“工程进度款结算与支付应当符合 下列规定：（二）工程量计算3、对承包人超出设计图纸（含设计变更） 范围和因扼包人原因造成返工的工程量，发包人不予计量”的规定。你单 位应及时予以纠正，切实加强项目管理，杜绝此类问题的发生。你单位已 召开专题会议对相关单位和个人进行了处理处罚。 10．违反质量保证金管理规定，多预留质保金292.06万元。 按照规定，保证金预留比例不得高于工程价款结算总额的3%，审计 发现，宜昌交投对浙江二建、北龙公司两家施工单位均按工程价款结算总 价的5％预定质保金，其中：多预留浙江二建质保金251 .39万元，多预留 北龙公司质保金40.67万元。 以上行为违反了《建设工程质量保证金管理办法》（建质【2017]138 号）第七条“发包人应按照合同约定方式预留保证金，保证金总预留比例 不得高于工程价款结算总额的3o/o&，的规定，你单位应及时予以纠正，严 格按照规定预留保证金。 （三）违反项目资金管理规定的问题 1．世行项目办专账少计宜昌高新区管委会拨入的产业扶持资金1.59 亿元。 截至2021年底，宜昌高新区管理委员会共拨入宜昌交投世行贷款三 峡物流中心基础设施项目产业扶持资金171,855,850元，世行项目办项目 专账仅通过往来科目反映2016年11月23日拨入的12,400,000元，其余 24 159,455,850元均未在世行项目专账核算。 以上行为违反了《会计法》第十七条“各单位应当定期将会计账簿记 录与实物、款项及有关资料相互核对，保证会计账簿记录与实物及款项的 实有数额相符……”、《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〔2021〕10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，你单位应及时调整会 计账目，完整准确反映项目财务收支情况。 2．商业银行贷款2.5亿元未用于项目建设。 2018年n月，宜昌交投就世行贷款湖北宜昌市三峡物流中心基础设 施建设项目与建行襼陵支行签订《固定资产贷款合同》，贷款金额7.62 亿元，合同约定贷款应用于固定资产投资，未经建行西陵支行书面同意， 宜昌交投不得改变贷款用途。审计发现，截至2021年底，宜昌交投累计 向建行提款3.05亿元，支付利息2162.73万元。但世行项目办账面只反映 收到贷款2500万元，支付利息332.19万元，其余2.8亿元贷款未按合同 约定用于本项目。 以上行为违反了《中华人民共和国民法典》第五百零九条“当事人应 当按照约定全面履行自己的义务”和《会计法》第十七条“各单位应当定 期将会计账簿记录与实物、款项及有关资料相互核对，保证会计账簿记录 与实物及款项的实有数额相符……”的规定，你单位应及时予以纠正，完 整反映项目财务收支情况，确保贷款资金用于本项目建设。你单位已将 2.8亿元贷款调整记入项目账面。 （四）上一年度审计发现问题未整改情况 上一年度反映的关于物流园仓库、厂房施工项目未按规定对变更材料 进行调价的问题，宜昌交投已与施工单位专题协商，暂未达成一致，计划 与项目结算同步推进，在服务费支付时予以处罚。 25 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, project performance and the follow-up of previous recommendations during the project implementing process. We found the following issues: Violations of project procurement management regulations There was collusive tendering for individual projects, involving an amount of RM1334,882,100 yuan. First, 8 bidding companies including Zigao hanshe Jituan Co., Ltd. (ZGJT) that colluded with each other in bidding, involving an amount of RMB 34.8 million yuan. In July 2015, the Yichang Freight Center (Baiyang Logistics Park) management room and logistics warehouse project issued a tender notice, with a total of 10 companies participating in the tender. Five bid evaluation experts were selected for the project, and the bid was evaluated to confirm that ZGJT won the tender, with the winning bid amounting to RMB 34.8 million yuan. The audit found that there were 16 sets of inconsistencies in the bidding quotations of the winning company and seven other bidding companies as well as regular differences in the prices of major materials for plumbing and electrical installation works, fire-fighting works and municipal pipe network works. Second, Zhejiang E ian Construction Group Co., Ltd. signed a contract first and then made up the bidding procedures, and colluded in the bidding to raise the cost of the project by RMB82, 100 yuan. In July 2018, the construction company agreed with Zhejiang Ejian Construction Group Company Limited (hereinafter referred to as "Zhejiang Eijian") to organize the tender for the steel structure protection sealing door project in the basement of the Three Gorges Modem Logistics Information Centre. In August 2018, Zhejiang Ejian confirmed that Guofang Human Defence Company won the tender, with the winning bid amounting to RMB 827,300 yuan. The audit found that Zhejiang Ejian and Guofang Human Defence Company signed a contract in April 2018 with a contract amount of 26 RMB745,200 yuan. Zhejiang Erjian signed the contract first and then made up the bidding procedures, and colluded in the bidding to raise the cost of the project by RMB82,100 yuan. The above act violated Article 40 of the Regulations of the People's Republic of China on the Implementation of Bidding Law which stipulates thatwhere one of the following circumstances exists, the bidders shall be deemed to have colluded in bidding with each other: (4) The bidding documents of different bidders are abnormally consistent or the bidding quotations are regularly differen and Article 41 Collusive bidding between bidders and tenderers is prohibited. Any of the following circumstances shall constitute collusive bidding between the bidder and the tenderer: ...... (3) The bidder expressly or implicitly lowers or raises the bid price. Your company should promptly report to the relevant supervisory authorities for further verification, investigate and deal with the matter in accordance with the provisions, and effectively strengthen the supervision of bidding for construction projects in future work and strictly control the construction cost. Your company has reported to the bidding authority and the supervisory department to handle the matter in accordance with the law and regulations. Violations of project engineering management regulations 1. The construction entity failed to determine its responsibility for the delay in the construction schedule of the Yichang Freight Centre Management Rooms and other projects. In October 2015, Yichang Baiyang Logistics Park Co., Ltd, a subsidiary of Yichang Transportation Investment Company, was responsible for implementing projects such as the management room of Yichang Freight Centre, which was awarded by ZGJT. The project commenced on 13 November,2015 and completed on 6 February,2018, with a delayed completion date of 574 days and a project settlement amount of RMB36.38 million yuan. According to the contract, the delay was caused by the contractor and the late completion liquidated damages were paid at RMB10,000 yuan per calendar day. We found that the construction company was responsible for the delay, but Yichang Baiyang Logistics Park Co., Ltd. made no collective study for decision making. Liu, the original manager, signed and agreed on 8 February 2018 to place the responsibility for the delay on the construction company, without making a claim according to the contract. The above actions violated the provisions of Article 509 of the Civil Code of 27 the People's Republic of China, which states that the parties shall fully perform their obligations in accordance with their agreements. Your company should rectify the situation and prevent such problems from occurring in the future. 2. The construction entity failed to review and verify the changes to the curtain wall glass construction works as required, involving a contract amount of RMB 5,038,200 yuan. In May 2019, the curtain wall project of the Three Gorges Modem Logistics Information Centre was awarded by Beilong Construction Group Limited (hereinafter referred to as "Beilong") for an amount of RMB20,335,700 yuan. The construction company applied for the change on the basis of the construction difficulty, easy breakage of the glass and high maintenance cost. The construction company approved the change of the curtain wall-stained glazing construction from two triangular skeleton grids to two rectangular skeleton grids in January 2020, involving 5,583.44 square meters of change in the effect of the curtain wall facade. The audit found that Yichang Transportation Investment Company failed to review and verify the above changes and still measured the company price according to the contract, involving a contract amount of RMB 5,038,200 yuan. The above act violated Article 6 of Chapter 2 of the Measures for the Management of Engineering Changes of the Three Gorges Logistics Centre Infrastructure Project on a World Bank Loan which stipulates that the WB project office shall review and verify the engineering change proposals and reasons. When necessary, the WB Project Office may arrange survey, design, contracting, supervision, follow-up audit and other entities or relevant experts to conduct economic and technical argumentation on the engineering change proposals.And Clause 40.5 of the Contract, The price of the completed works shall include the valuation of changes and compensation events and Article 11 of Interim Measures for Price Settlement of Construction Projects (C.J. [2004] No. 369), which stipulates that the settlement of the price of the project shall be processed in accordance with the contract ....... Your company should strictly follow the regulations for the management of construction changes. 3. Construction was not up to standard, the upper span bridge steel structure collision guardrail surface paint large area rust. Moreover, the construction entity and the supervisory entity did not strictly perform their duties and did not inspect the raw materials and construction quality of the steel guardrail, and there were quality defects. 28 In July 2017, Nanjing Tianfang Municipal Engineering Co., Ltd (hereinafter referred to as "Nanjing Tianfang") won the tender for the Shawan Road Bridge project, of which the steel box girder section of the collision barrier contract amounted to RMB 957,300 yuan. The audit found that the surface paint of the steel guardrail on the Shawan Road Bridge was hollow, cracked, peeling and rusted. In addition, the construction entity, supervision entity and construction entity did not inspect the steel guardrail raw materials and construction quality. The above acts violated Article 29 of the Regulations on Quality Management of Construction Works which stipulates that the construction entity must inspect the construction materials, building components, equipment and commercial concrete in accordance with the project design requirements, construction technical standards and contractual agreements. The inspection shall have a written record and the signature of the person. Those that are not inspected or fail to pass the inspection shall not be used." and Article 36 "The construction supervision entity shall, in accordance with the laws, regulations and relevant technical standards, design documents and construction contract, supervise the construction quality on behalf of the construction company and assume responsibility for the construction quality. Your company should check the facts and ask the construction company to rectify the quality problems. Moreover, you should organize a comprehensive inspection and rework the works that do not meet the quality requirements to ensure the quality of the works. 4.The construction company and the supervision company did not supervise the construction company's unauthorized replacement of key management personnel. In June 2019, the China Railway Guangzhou Engineering Bureau won the tender to undertake the Baiyang Port Operation Area Project, with the winning bid amounting to RMB 147.4075 million yuan. The contract agreed that the project manager and the technical person in charge of the project shall not be replaced without reason, and if the project manager is replaced, a penalty of RMB500,000 yuan will be imposed. The audit found that the construction company replaced the project manager and project technical person in charge as promised in the tender document without the approval of the supervision and construction company. The supervisory company, Wuhan Sida Engineering Construction Consulting Supervision Co., Ltd, failed to perform its supervisory duties and took false attendance of the project manager and the technical person in charge of the project who were not on site. The 29 construction company failed to punish the construction company for replacing the project manager and the technical person in charge of the project without authorization. The above acts violated Article 36 of the Regulations on Quality Management of Construction Works, which states that the construction supervision company shall, in accordance with laws and regulations, as well as relevant technical standards, design documents and construction contracts, supervise the construction quality on behalf of the construction company and bear the supervision responsibility for the construction quality.And Article 509 of the Civil Code of the People's Republic of China, which stipulates that the parties shall fully perform their obligations in accordance with the agreement. Your company should deal with the matter in accordance with the contractual agreement and strengthen the construction site management. Your company have already imposed penalties on the relevant parties in accordance with the contract. 5. Without completing the formalities, you called off the comprehensive warehouse and other works being implemented, passed the acceptance and overcharged the project amount of RMB 839,800 yuan. According to the regulations, when adjusting the project planning and the construction use of WB projects, you should first obtain the approval of the planning department and the WB's no-objection opinion before carrying out the later work. The audit found that Yichang Transportation Investment Company did not report to the municipal government and functional departments and the World Bank for approval. Without collective research and decision-making, it called off some sub-projects such as the integrated warehouse under construction in April 2019 without permission, and subsequently two construction companies stopped work. In November 2020, the construction company completed and accepted the unfinished works of the Yangtze River Yichang Waterway Engineering Bureau in the amount of RMBl.53 million yuan as completed projects, and over-measured the project amount of RMB839,800 yuan for the above unfinished pieces of miscellaneous yard works. The amount of RMB9.71 million yuan for the unimplemented comprehensive warehouse works of BCC was accepted for completion as a completed project. In June 2021, the above-mentioned unconstructed integrated warehouse project will be based on the original design scheme drawings and the tender control price will be re-prepared. It is currently being bundled with other projects for bidding. The above act violated Article 5 of the Interim Measures for Price Settlement 30 of Construction Projects (C.J.[2004] No. 369), which stipulates that the activities of price settlement of construction projects shall follow the principles of legality, equality and honesty, and comply with relevant national laws, regulations and policies.And Article 3 of Appendix I of the Procurement Guidelines for Goods, Works and Non-Consulting Services for Borrowers of the World Bank, which stipulates that if the borrower wishes to terminate the contract, it shall report the relevant proposal to the Bank and obtain the Bank's no-objection opinion. Your company should report this matter to the government and strictly control the project investment to avoid the risk of potential loss. 6. The construction company's settlement control was lax and the construction company did not work according to the design drawings. VAT and the construction volume were over-calculated, and the overpayment for the project was RMB3,965,500 yuan. Firstly, the VAT rate was not adjusted in accordance with the regulations, resulting in an overpayment of RMB3,060,800 yuan for construction works. According to the regulations, the tax rate of construction works was adjusted from 11% to 10% and from 10% to 9% since 1 May 2018 and 1 April 2019. The construction company, however, failed to adjust the VAT rate promptly in accordance with the state regulations when paying for the construction works, and overpaid a total of RMB3.06 million for the construction works. Among them, the overpayment of taxes to Yangtze River Yichang Waterway Engineering Bureau was RMB1,011,000 yuan, Nanjing Tianfang Company was RMB619,500 yuan, Beijing City Construction Company was RMB912,700 yuan, Jiangsu Shengtong Construction Group Company Limited was RMB9000 yuan and Zhejiang Second Construction was RMB508,600 yuan. Secondly, RMB 0.9047 million yuan was over-counted for the Yangtze River Yichang Waterway Engineering Bureau project. In January 2018, the Yangtze River Yichang Waterway Engineering Bureau, the contractor of the Baiyang Port Operation Area (8#- 11 # berths and 7#- 11 # land area) project, double-counted the amount of backfilled gravel and pebble works by way of design changes within the contract to the tune of 15,122.86 cubic meters, measuring RMB 0.8007 million yuan for the project. The audit also found that the project was not caulked in accordance with the design requirements, and the unconstructed works were measured at the contract price of RMB 38,000 yuan. The construction of 6,167m of kerbs was all made of cast-in-place concrete, which did not meet the design requirements 31 of precast C30 concrete, and the over-calculation of the project amount was RMB 66,000 yuan. The supervisory company (Wuhan Sida Engineering Construction Consulting Supervision Co., Ltd.) and the construction company failed to supervise the above-mentioned acts of construction not in accordance with the drawings, but the project has passed the completion inspection and acceptance. The above acts violated Article 5 of Interim Measures for Price Settlement of Construction Projects (C.J. [2004] No. 369), which states that the activities of price settlement of construction projects shall follow the principles of legality, equality and good faith and conform to relevant national laws, regulations and policies" and Regulations on Quality Management of Construction Projects . Article 28 "The construction company shall construct the project in accordance with the engineering design drawings and construction technical standards, and shall not modify the engineering design without authorization, and shall not cut corners and Article 36 The construction supervision company shall, in accordance with the laws, regulations and relevant technical standards, design documents and construction contract, supervise the construction quality on behalf of the construction company and bear the responsibility for the construction quality. Your company should strengthen the management of project settlement, strictly follow the requirements of the contract and measurement specifications for construction and settle the project price according to the facts. 7. Inadequate supervision by the construction company led to the illegal subcontracting of RMB 115,726,800 yuan by three construction companies. Firstly, the China Railway Guangzhou Engineering Bureau illegally subcontracted works to six construction enterprises, involving an amount of RMB 60,531,000 yuan. From September 2019 to December 2021, China Railway Guangzhou Bureau of Engineering subcontracted steel pipe pile sinking, stone throwing, cement mixing pile, yard road backfilling, surface paving and other works to 6 construction companies, including Ningbo Huijia Construction Labor Co Ltd, under the name of labor subcontracting and professional subcontracting, involving a contract amount of RMB60.531 million yuan. The prices of the above subcontracts included labor, materials and machinery in addition to materials supplied by Party A. Secondly, the Yangtze River Yichang Waterway Engineering Bureau illegally subcontracted works to four construction enterprises, involving an amount of RMB 54,683,100 yuan. From April to August 2018, the Yangtze River Yichang Waterway Engineering Bureau subcontracted the Baiyang Port 32 Operation Area shore protection project, hydraulic construction project, yard road project, building project and water supply and drainage project to four enterprises, including Hubei Jinfeng Runze Construction Engineering Company Limited (without construction qualification), in the form of contract labor and materials and equipment, involving an amount of RMB 54,683,100yuan. Thirdly, Zhejiang Erjian subcontracted the pre-stressing project of RMB 512,700 yuan to individuals for a profit of RMB 157,800 yuan. In June 2018, Zhejiang Erjian subcontracted the prestressing project to Chen Xingji personally in violation of the law. The amount of the general contracted prestressing contract was RM1B507,800 yuan and the amount of the subcontract was RMB350,000 yuan. Zhejiang Erjian made a profit of RMB 157,800yuan from the subcontracted project. The above acts violated Article 12 of the Administrative Measures for the Identification and Investigation of Illegal Acts of Issuing and Contracting Construction Works (J.S.G.[2019] No. 1) under one of the following circumstances, it is illegal to subcontract: ...... (c) where the general contractor of construction subcontracts the main body of the works within the scope of the general contract of construction construction of the structure to other companies, except for steel structure works. ...... . Your company should effectively strengthen site management, rectify the problems in management in a timely manner and ensure the quality of the project. 8. The construction company did not perform its duties properly and did not review the commitment of Zhejiang Erjian in obtaining the winning bid and approved the replacement of the project manager in violation of the regulations. Zhejiang Erjian questioned twice during the bidding evaluation process of the Three Gorges Modem Logistics Information Centre project and complained that the performance of project manager Zhou Xugang scored one point less. After verification, in October 2017, the tender evaluation committee confirmed that Zhejiang Erjian was the successful bidder with a contract value of RMB 125,697,000 yuan. Zhejiang Erjian promised at the time of bidding that "if the project manager to be assigned to participate in the bidding of different projects is successively listed as the first successful candidate, he will unconditionally give up the qualification of winning the bid of the engineering and construction project announced after the evaluation of the bidding results". The audit found that on 20 September 2017, Zhejiang Erjian won the bid for the new project of Wencheng County People's Hospital in the 33 name of project manager Zhou Xuguang. However, Zhejiang Erjian did not give up the winning bid for the Three Gorges Modem Logistics Information Centre in accordance with its bid commitment, and Yichang Transportation Investment Company did not audit Zhejiang Erjian's commitment to obtain the winning bid. After the commencement of the project, the project manager Zhou Xuguang was absent from his post for a long period of time. On 23 March, 2018,1 Zhejiang Erjian applied for the replacement of the project manager on the grounds that Zhou Xugang, the project manager, was unable to be based on site for family reasons and was unsuitable to continue to act as the project manager. Without verifying the specific reasons for the replacement of the project manager, Yichang Transportation Investment Company approved the replacement of the project manager, Zhou Xiguang, solely on the basis of the application letter. The above acts violated Article 509 of the Civil Code of the People's Republic of China, which states that the parties shall fully perform their obligations as agreed. Your company should strengthen the management of the bidding and construction site and deal with it according to the contract. Your company has already imposed penalties on the construction company in accordance with the contract. 9.The construction company, supervision company and tracking audit company did not perform their duties properly, which resulted in duplicate design, bidding and measurement of aluminum veneer ceiling and glass railing panels for Three Gorges Modem Logistics Information Centre, leading to an increase in project cost of RMB505,800 and over-calculation of project payment of RMB501,200 yuan. In May 2017, the Yangtze River Waterway Planning and Design Institute issued construction drawings for the Three Gorges Modem Logistics Information Centre project including aluminum veneer ceiling and glass balustrade. The winning bid of Zhejiang Erjian was RMB 501,200including the price of aluminum veneer ceiling and glass balustrade. The audit found that in November 2018, Shenzhen South China Decoration Group Co., Ltd. designed the curtain wall construction drawings, which also included aluminum veneer ceiling and glass balustrade. This led to the winning bid for the construction of the curtain wall containing the price of aluminum veneer ceiling and glass balustrade of RMB 1.07 million yuan, which increased the project cost by RMB 505,800 yuan compared with the original winning bid. During the measurement process, the construction company, supervision 34 company Yichang Hongye Engineering Project Management Co., Ltd. and tracking audit company Hubei Yiling Cost Consulting Office Co., Ltd. did not keep a check at all levels. The unconstructed aluminum veneer ceiling and glass balustrade of Zhejiang Second Construction were confirmed and measured based on the constructed works, and the repeated project amount was measured at RMB 501,200 yuan. The above act violated Article 10 of Interim Measures for Price Settlement of Construction Projects which stipulates that the settlement of project price shall be processed in accordance with the contract ...... and Article 13 The settlement and payment of project progress shall comply with the following provisions: (2) The contractor shall not measure the amount of work that exceeds the scope of the design drawings (including design changes) or the amount of rework caused by the contractor. Your company should promptly rectify the situation, effectively strengthen the management of the project and eliminate the occurrence of such problems. Your company has held a special meeting to deal with the relevant parties and individuals for punishment. 10. In violation of the regulations on the management of quality deposits, an extra RMB2,920,600 yuan was set aside for the quality guarantee. According to the regulations, the proportion of the deposit reservation shall not be higher than 3% of the total settlement of the project price. The audit found that Yichang Transportation Investment Company had set aside 5% of the total settlement price of the project for both construction companies, namely Zhejiang Erjian and Beilong. Among them: RMB 2,513,900 yuan was reserved for the extra warranty for Zhejiang Erjian and RMB 406,700 yuan was reserved for the extra warranty for Beilong. The above acts violated the provisions of Article 7 of the Measures for the Administration of Construction Project Quality Guarantee (J.Z. [2017] No. 138), which stipulates that the contractor shall reserve the guarantee in accordance with the contractual agreement, and the total reservation ratio of the guarantee shall not be higher than 3% of the total settlement price of the project. Your company shall promptly rectify the situation and set aside the security deposit in strict accordance with the provisions. Violations of project fund management regulations 1. The special account of the WB Project Office undercounts the industrial support funds allocated by the Yichang High-tech Zone Management Committee by RMB 159 million yuan. By the end of 2021, the Yichang High-tech Zone Management Committee had 35 allocated a total of RMB171,855,850 yuan to the Yichang Transportation Investment Company World Bank Loan Three Gorges Logistics Centre Infrastructure Project for industrial support. The project ledger of the WB Project Office only reported RMB12,400,000 yuan allocated on 23 November 2016 through the current account, and the remaining RMB15,945,850 yuan were not accounted for in the WB project ledger. The above acts violated Article 17 of the Accounting Law which stipulates that each entity shall regularly reconcile the accounting book records with the physical objects, money and relevant information to ensure that the accounting book records match the actual amounts of the physical objects and money. ......and Article 31 of the Measures for Financial Management ofLoan Grants from International Financial Organizations and Foreign Governments (C.G.H.[2021] No. 10) which stipulates that the project implementation entity shall carry out accounting for the loan grant project in accordance with the legal documents of the loan grant and the relevant regulations of the finance department, and prepare and submit financial reports and various statistical reports of the project. Your company should promptly adjust the accounting accounts to report the financial income and expenditure of the project completely and accurately. 2. The commercial bank loan of RMB280 million yuan was not used for the construction of the project. In November 2018, Yichang Transportation Investment Company entered into a Fixed Asset Loan Contract with the Xiling Sub-branch of CCB in relation to the infrastructure construction project of the Three Gorges Logistics Centre in Yichang City, Hubei on a WB loan, with a loan amount of RMB762 million. The contract agreed that the loan should be used for investment in fixed assets and Yichang Transportation Investment Company was not allowed to change the use of the loan without the written consent of the Xiling Sub-branch of the CCB. The audit found that by the end of 2021, Yichang Transportation Investment Company had withdrawn a total of RMB305 million yuan from the CCB and paid interest of RMB21,627,300 yuan. However, the books of the Bank's Project Office only showed the receipt of the loan of RMB25 million yuan and the payment of interest of RMB3,321,900 yuan. The remaining RMB280 million yuan of the loan was not used for the Project as contractually agreed. The above acts violated Article 509 of the Civil Code of the People's Republic of China which stipulates that the parties shall fully perform their obligations in accordance with the agreement and Article 17 of the Accounting Law which 36 stipulates that each company shall regularly reconcile the accounting book records with the physical objects, money and relevant information to ensure that the accounting book records and the actual amounts of physical objects and payments are in accordance with .......Your company should promptly rectify the situation, report the complete financial income and expenditure of the project, and ensure that the loan funds are used for the construction of the project. Your company has recorded the loan adjustment of RMB280 million yuan in the project's books. The Followed-up of previous recommendations The issue reported in the previous year regarding the construction project of the logistics park warehouse and plant without the required price adjustment for the changed materials, Yichang Transportation Investment Company has negotiated with the construction company on the topic and no agreement has been reached for the time being. It is planned to move forward in tandem with the project settlement and be penalized when the service charge is to be paid. 37