Guizhou Provincial Audit Office of the People's Republic of China Audit ReWport ~K,S K (2022) 22 - QIAN AUDIT REPORT (2022) NO. 22 Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank 8509-CN Loan No.: 8509-CN Project Entity: Project Center of Guizhou Provincial Rural Revitalization Department 2021 Accounting Year: 2021 目录 COnte魏ts 一、审计师意见．........．……，…，二，.．…，.....．……，.................．……，...............．……1 1.Auditor&5 oPhiinn.．……，……、．..．……‘..........................．……，．…，............．……3 二、财务报表及财务报表附注．...............................．……，.．…，............．……6 11,Fin阶cial State期aents and Notes to the Financial Stat呱ents.........．……6 （一）资金平衡表．......................................................．……，........．……6 1 .Balance Sheet.,..．……‘.........．……，.．…，二，．…‘.,.............．……，..．……，.．……6 （二）项目进度表二‘........．……，…，....．……，…，....．……、．.................．……，.8 11.Summary ofsources and USes ofFunds by PI,Oj ect Component…8 （三）贷款协定执行情况表．.............．……，..........．……，............．……10 111.Statement oflmPlementation ofL0anAgreement......．……，,.．……10 （四）专用账户报表．.......．……，，…，二，.．……，..．……‘...．……，..........．……，11 iv. SpecialAccoufltstatement...........．……，........．……，....．……，......．……11 （五）财务报表附注．...............．……，........．……‘.........．……，........．……13 v.NotestotheFinancialStatements.....．……‘．…，.........................．……16 三，审计发现的问题及建议．..................．……，.................................．……19 Ill.An土t Findinss and Recommendations.................．……、．…，…，.......．……22 一、审计师意见 审计师意见 贵州省乡村振兴局项目中心（原贵州省扶贫开发办公室外资项目管理中 心）: 我们审计了世界银行贷款贫困片区产业扶贫试点示范项目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 况表和专用账户报表等特定目的财务报表及财务报表附注（第6页至第 19页）。 （一）项目执行单位及贵州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、项目进度表是你中心的责任，编 制贷款协定执行情况表和专用账户报表是贵州省财政厅的责任，这种责任 包括： 1，按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目 财务报表，并佼其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于 舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准 则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计 里 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压公计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报。 我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见 提供了基础。 （三）审计意见 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贫 困片区产业扶贫试点示范项目2021年抢月31日的财务状况及截至该日 同年度的财务收支和项目执行和专用账户收支情况。 （四）其他事项 我们审查了本期内贵州省财政厅报送给世界银行的第GUIZHOU一19 至Gt江ZHOU一23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、审计发现的问题及建议。 中华人民共和国贡州省审计厅 二O二二牛不月二十八日 地址：中国贵州省贵阳市市北路78号 邮政簖码：550004 电话：86一85卜86614379 传真：86一85卜86614396 1. Auditor's Opinion Auditor's Opinion To Project Center of Guizhou Provincial Rural Revitalization Department (former Foreign-funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office) We have audited the special-purposed financial statements (from Page 6 to Page 18) of Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas 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. The Responsibilities of Project Entity and Guizhou Provincial Finance Department for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component is the responsibility of your entity, while the Statement of Implementation of Loan Agreement and the preparation of the Special Account Statement is the responsibility of Guizhou Provincial Finance Department, which includes: i.Preparing and fairly presenting the accompanying financial statem ents in accordance with Chinese accounting standards and system, and the urernents of Loan Agreement of the project, -eq,,i- Cr- ii.Designing, implementing and maintaining necessary internal control to ensure that the project financial statements are free from material misstatement, no matter it is due to fraud or error. Auditor's Responsibility The auditor"s responsibility is to provide opinions on these financial statements based on the audit. We concluded the audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing, in which it requires that we comply with the ethical requirements, plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 3 An audit involves performing procedures to obtain evidence about the amounts and disclosures in the financial statements. The procedure selecting depends on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, no matter it is due to fraud or error. When conducting the 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, rather than to express an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies adopted and the reasonableness of the 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 support our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph are prepared fairly in all material respects in accordance with Chinese accounting standards and system, and the requirements of the Loan Agreement of the project. They reflect the financial status on December 31, 2021, and the financial receipts and disbursements, the project implementation as well as the receipts and disbursements of the Special Account of the Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project. Other Matters We reviewed applications from GUIZHOU-19 to GUIZHOU-23, as well as their attached documents that Guizhou Provincial Finance Department submitted to the World Bank during the period. In our opinion, those documents comply with the Loan Agreement and can serve as a 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. Guizhou Provincial Audit Office of the People's Republic of China June 28, 2022 4 Address: No. 78 North Road, Guiyang, Guizhou, P.R. China Postcode: 550004 Tel: 86-851-86614379 Fax: 86-851-86614396 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 -Z-1 ,#t4&4W II. Financial Statements and Notes to the Financial Statements 0-) irCTFM i. Balance Sheet BALANCE SHEET 2021 * 12 A 31 El (As of December 31, 2021) Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project financed by the World Bank Prepared by: Project Center of Guizhou Provincial Rural Revitalization Department Currency Unit: RMB yuan k d1 6- 99 ii &Line Mvdt Ju 11,V EQiA w IM 1lff( Jul +4L Application of Fund No. Beginning Ending Balance Sources ofFund Line No, Beginning Balance Ending Ialance Balance TotalPrjM Expen1 342,983,090.97 436.960.804,31 Total Project 28 176,012.241.50 231,733,370-00 Total Project Expenditures Appropriation Funds Fixed Assets Trnsferred 2 Project Capital and Capital 29 Surplus 2, Ht~ t ttUw Construction Expenditures to be 3 n udin Grants3 Disposed nuig 3. d1t12 4 31 tnvestments Transferred-out Consortiuma oppropriation 5 342.)83,090.97 436,60,804.81 32 173,012,421L00 221,63403369 Construction in Progress Total Project Loan 3 1 Tpyklm ft o4 fR; l 6 tt 33 173,012,42100 221,634,63169 Invpstmptit Loan Rvceable Tplal Project l1aes apnt Loain including: World Bank 7 34 173.012,421.00 221.634,033.69 investment Loan Receivable Foreign Loan Appropriation of Investment 8 Including. IDA Loan Including Appropriation of 9 RMI 36 173,012,421.00 221,634.633.69 World Bank Investment Loan r10 echnical 37 Equipment Cooperation Including: Equipment Losses in It 38 Suspense Co-11nancing S 112 54,845,759.13 59,990,573.18 (2) I*INGE3 Total Cash and Bank Domestic Loan 1. %*l4 Cash in Bank 13 54,845,759.13 59.990.33,18 -, AUi IB OtherLoan 40 Including: Special Account 14 Appropriation of 41 Fnvestrpttfnn 2, Fon 15 440,00 Including: World Bank 42 Cash on HandLoan 6 16 13,393,186.00 1 t,56-,23 3.55 43 Toal Prepaid and Reccivable Bond Fund Including: World Bank Loan 17 Construction Expenditures 44 interest Receivable to be Offset World Bank Loan 18 Ttal-Payble 45 61,960,510 66 54974,201-4 Commitmner Fee Receivable World Bank Loan Service- Fee 19 including: World Bank 46 Receivable Lean Interest Payable te ‡f{1tjE) 00 World Bank Loen 47 Merketable Securities Commitment Fee Payable ft, löiutóiaa1 4 Total Fixed Assets World Bank Loan Service Fee Paynble 1mtWFIÄ 22ß 2e 49 Fixed Assets, Cost Other Payables 23 ifr9/L. ;-3VftÀá Less: Accumulated Depreciation - Appropriation of Fund R15V94124 RM A51 236,862.94 272,405 Fixed Assets, Net Retained Earnings Fixed Assets Pend ing Disposal Fixed Assets Losses in Suspense 27 411,222.036,10 508,514,611.54 52 411,222,036.10 508,514.611,54 TolejApplictipn offv-nd Total Sou rcs of Fnad ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *AY 2021 4 12 A 31 H (For the period ended December 31, 2021) Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project financed by the World Bank Prepared by: Project Center of Guizhou Provincial Rural Revitalization Department Currency Unit: RMB yuan 4M W, it Carrenit Pcriod Cumulative Current Period Cunrrt P1d uPCurntu uulte A l Cumulative% Budget Complwtcd OPtc As5icdW.&i Total sources af 104,343141-19 480.000,000 453,368,003.69 94.45% flunds Totad Sources of Funds World bank &o 621_212.69 244,293.30D00 221,634,633,69 90.727, Counterpart financing 55721.128,50 23.706.70000 231.733,37000 9831% Counterpart Financing Financial poverty alleviation 55,721I2850 235170670001 231.73370,00 funds 2, BL TRIBRA Work relef funds 3. if,i 6EER Counterpart financing from local governments Total application offunds (by 65,637,904,40 93,977,713,84 143.07% 480,00.000.00 436,960,804.81 91.03% Project Component) I.X'Jl &i & .M ncv loprentrof 43,600,30440 71,878,202,49 16.36% 252.665,100,00 252,350513.41 99,88% comprehensive indatrial chaint ubli ce seres 13,976,300,00 26,755,249.3" 19143% 161.791.100.00 168.046,028.13 103.87% I-scarch and praroot of 100,500,00 2,000,000.00 103.10000 5.16% industrial poverty alleviation mechanism 4AAibIM4MCUk - ProjectInarntgement, monitoring 3,011,300,00 4.124,707.21 136.9P, 261762.00,00 15.732,311.06 5878% and evaluation 5tttpsicalee5.100,000,00 28.481.000.00 Unpredictable eapenses 6. AlR Front-end fe 600.00000 7. 77 t CountitMent fees 175,264,46 L ,00.000000 1994,558.9 117.33% S2 htterest during the construction 2.396,336.99 6.000.000,00 9,963.332.91 166,06% period ________ 9OCILIi.#4 Exchange gains and -11,452.546.76 -I1,220,039.59 losses 2jff Difference 10,365.627.35 16.407.198.85 Changes in receivables -1,829,953,45 I 1,563,233 55 Change in Receivables han nL sblet 7.086.309.26 -54,874,201 40 31 T IT * tIN Changes in monelary fund 3,144.S14.Q5 59,990.57318 Change in Cash and Bank 4. A0%" Other -35.543.51 -272,406.45 8 SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT II *4YM 2021 ä 12 Ah 31 H (For the period ended December 3 1, 202]) Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project financed by the World Bank & | ý <1: * |{+ W # M T yx 9 4 In: å*ftå! Prepared by: Project Center of Guizhou Provincial Rural Revitalization Department Currency Unt: RMB y uan JW-UII Project Expenditure Ldtr? AssIsTransferred H A it; fl~k Projeci Component Cumulariye Wrk in Progress Expenditure to Transferred- Amunaut Fixed Asset Current Assel linangible Asset Deferred Asst be Disposed OLt Conprlieiisive indtustrial elin development 2S2,350,51.41 252,350.513.41 Public infrasntmre and services 168.046,028,33 168,046,028.13 Research and promotion of industrial poveny alleviation 103,100.00 [03,10000 mechanism Project nangenmeni, nmomtoring and evaluation 15,732,311.06 15J32,311L06 5. ~4;bifTRT Unpredietable expenses 6. t1E5 Front-.end fes 7. ~KitÑ CornmitmentCharges 1,994,558.89 1,994,558,89 8. itilWPIL Loan interest 9,963,332,91 9,963,332.91 9, 5L3[JI7 Exchange gains and losses -11,229,039.59 -11,229,039.59 «it Total 436,960,804.81 436,960,804,81 9 iii. Statement of Implementation of Loan Agreement STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT *$Ai 2021 4 12 h 31 9 (For the period ended December 3 1, 2021) Project Name Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project financed by the World Bank 4 AZtikf R41t: A tWARVt Prepared by Project Center of Guizhou Provincial Finance Department Currency Unit: USD/ RMB Yuan UR" t a * fLMt a1 1 P1;i FzKl aR 441l] Loan Amount Current-period Withdrawals Cumulativc Withdrawals Category iE m fAtil4ifritkALU USD USD CNY USD CNY 20,300.000,00 4.707,511.66 30,013,682.09 12,113,024.06 77,241,758.90 Grants under project 1.2 Jy)l 2.liY FA'JIELRM 11,820,000,00 2,862,003.03 18,247,272.72 9,410,318,06 59,997,364.86 Project funds under project 2.1 1tM1. A:l 1ViifHjRE ;itflitffr.dflliiU'rat Cost of goods, engineering. non-consulting services, consulting services, 7,780,00000 694,385.41 4,427,193,06 3.137,057-98 20,000,939,93 tmaining and incremental operating costs t-fe 100,000,00 0.00 0.00 100,000,00 637,570.00 Front-end fee 0.00 0.00 10,000,000,00 63757,000.00 Advance pavnent ,'Sj Total 40,000,000.00 8,263900.10 52,688,147.87 34,762,400.00 221,634,633.69 iES: 1 &tac=AtW 6.3757)t (Exchange rate: USD1 =RMB6.3757yuan) 10 iv. Special Account Statement SPECIAL ACCOUNT STATEMENT *A# 2021 * 12 A 31 El (For the period ended December 31, 2021) Project Name: Poverty Alleviation and Agriculture-based Depository Bank: ICBC Guiyang Industry Pilot and Demonstration in Poor Areas Project Dongshan Branch financed by the World Bank I9K : 2402006329140445432 *ft#: 8509-CN AccountNo.: 2402006329140445432 LoanNo: 8509-CN ft$F#A: AT iRIt: *ti-Jik}T Currency: USD Prepared by: Guizhou Provincial Finance Department Part A-Account Activity for the Current Period Amount Beginning Balance 5,279,666,76 Add: Total Amount Deposited this Period by World Bank 8,263,900.10 Total Interest Earned this Period if Deposited in Special Account 247.52 Total Amount Refunded this Period to Cover Ineligible Expenditures Deduct: Total Amount Withdrawn this Period 7,928,988.97 Total Service Charges this Period if not Included in Above Amount Withdrawn 32.00 7.M#,,V Ending Balance 5,614,793.41 ( Tobe continued) 1! B AB0: 9#m Pn ffi Amount Part B-Account Reconciliation I. tNTft&h8 1 10.000,000.00 Amount Advanced by World Bank *&: Deduct: 2. T5 Total Amount Recovered by World Bank 3. AataE&# Outstanding Amount Advanced to the Special Account at the End 10,000,000.00 of this Period 4. mrPMAtg 5.61479341 Ending Balance of Special Account ita1: Add: 5. EEMAmtama@g0.00 Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. 4MtJ Ui TW SMA$ffl@ ,,1 4.388,215.5 Amount Withdrawn but not yet Claimed at the End of thiE Period 7. M Ork itHIfl (Aui& E 5 f1 6 4 i) 176.00 Cumulative Service Charges (If not Included in item 5 or 6) IV Deduct: 8. #1iAiJ% (#AfI& A~&) 3,184.91 Interest Earned (If included in Special Account) 9. MAmPt RW Total Advance to the Special Account Accounted for at the End of '10,000,000.00 this Period 12 （五）财务报表附注 财务报表附注 1．会计政策 世界银行贷款贫困片区试点示范项目，财务管理和会计核算执行 《世界银行贷款项目会计核算办法》和该项目《财务管理和会计核算手 册》。 1.1财务报告的合并范围 财务报表由贵州省项目办、省财政厅、毕节市、遵义市及5个项目 实施县项目办的财务报表及专用账户报表合并而成，合并报表反映了贵 州省世界银行贷款贫困片区试点示范项目截至2021年12月31日的收 支情况，包括世界银行贷款和中方配套资金等财务信息。 1.2项目会计核算的基础 该财务报表报告期为2021年度，按权责发生制原则，采用借贷记 账法，以公历年度为会计年度，记账本位币为人民币，本财务报表以人 民币元为货币计量单位。 1.3汇兑损益处理 外币采用当日汇率折算成人民币入账，年末依据国家外汇管理局公 布的外汇汇率USDI一R入IB6,3757元调整汇兑损益。2021年项目累计 发生汇兑损益一11,229，。 39.59元，计入“在建工程”项目。 2．项目基本情况 世界银行贷款贫困片区产业扶贫试点示范项目贷款协议签订于 2015年9月10日，项目生效日期为2015年12月1日，项目终止日期 2021年6月30日，贷款协定号：8509一CN。该项目主要建设内容为： 综合价值链发展、公共基础设施与服务、产业扶贫机制研究与推广、项 目管理监测与评价等4个分项目。具体包括：中药材及特色食品种植加 [3 工以及养殖；改造圈舍、修建整治产业道路、修建加工厂房等生产服务 设施；扶持农业专业合作社发展，开展农牧业生产技能培训：完善产业 扶贫模式，进行产业扶贫机制研究与推广，提升农业项目管理能力。 我省以省乡村振兴局和省财政厅为项目实施管理单位，省乡村振兴 局项目中心为省级项目办，具体组织项目实施。该项目主要任务是在赤 水、习水、桐梓、织金、大方等县实施农业产业链、合作社、农村基础 的建设。计划总投资人民币480,00仪000.00元，其中：世界银行贷款 40,000,000,00粎元（折合人民币244,293,300.00元），配套资金人民币 235,706,700.00元。 3．项目资金到位情况（含汇兑损益调整） 截至2021年12月31日，项目资金到位人民币453,368,003.69元， 占计划总投资的94-45%，其中：世界银行贷款资金人民币221,634,633 .69 元（折合34,762,400.00粎元），占计划数的90.72%；中方配套资金人民 币231,733,370.00元，占计划数的98.31％。 4．项目进度（含汇兑损益调整） 截至2021年12月31日，项目累计支出人民币436,960,804.81元， 占计划数的91.03％。其中：综合产业链发展累计完成投资人民币 252,35众513.4元；公共基础设施和服务支持累计完成投资人民币 168,046,028,13元，产业扶贫机制研究与推广项目累计完成投资人民币 103,100,00元；项目管理监测和评价累计完成投资人民币15,73之311.06 元；扼诺费人民币I,994,558.89元；建设期利息人民币9,963,332.91元； 汇兑损益累计人民币一11,229,039.59元。 5．世界银行贷款资金的支付 截至2021年12月31日，该项目累计支出世界银行贷款 32,513,331.19粎元，其中：该项目已支出未申请报账金额4,388,215.50 粎元；世界银行贷款专用账户期末余额5,614,793 .41美元（包括各项目 县二级账户世行资金余额）折算汇率uSDI二刊MB6.3757元。 l4 6．报表科目说明（含汇兑损益调整） 6.1项目支出 2021年12月31日累计支出人民币436.960,804.51元。 6.2货币资金 2021年12月31日货币资金期末余额为人民币59,990,573.15元。 6.3项目拨款 2021年12月31日余额为人民币231,733,370.00元，主要是：省本 级人民币12,319,070元、遵义市人民币270,000.00元、赤水市人民币 37,615,700元、习水县人民币49,535,600元、桐梓县人民币35,492,900 元、毕节市人民币270,000.00元、大方县人民币49,185,600元、织金县 人民币46,738,500元· 6.4项目借款 2021年12月31日余额为人民币221,634,633.69元，折合 34,762,400.00美元。 6.5应付款 2021年12月31日余额为人民币54,874,201 .40元。主要是各项目 办应付工程款、应付利息款等。 6.6留成收入 2021年12月31日余额为人民币272,406.45元。主要是银行存款利 息收入。 l5 v. Notes to the Financial Statements Notes to the Financial Statements I.Accounting Policies Financial management and accounting applied to the Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project follow the Accounting Measures for World Bank Loan Projects issued by the Ministry of Finance and the Financial Management and Accounting Manual prepared for the project. 1. 1 Consolidation of the Financial Statements The financial statements consolidated cover those prepared by the PPMO, PFD, the PMOs of BiJie City, Zunyi City, Tongzi County, Xishui County, Chishui City, Dafang County and Zhijin County, as well as their Special Account statements. The consolidated statements reflect the financial information of the project expenditure as of December 31, 2021, including the World Bank Loan and the Counterpart Financing of Guizhou Province. 1.2 Basis for Project Accounting The reporting period of the financial statements was the year 2021 based on the Gregorian calendar. According to the accrual basis, the debit credit double-entry book-keeping method is applied. The currency unit for accounting is RMB, and the unit of account in this financial statement is yuan'. 1.3 Gain and Loss on Foreign Exchange Foreign currency was credited by converting into RMB at the spot exchange rate on the trading day, and the gain and loss on foreign exchange is calculated by the exchange rate of IUSD = RMB6.3757 yuan announced by the State Administration of Foreign Exchange at the end of the year. The gain and loss on foreign exchange incurred in 2021, which was RMB- 11)229,03 9.5 9 yuan, was recorded in the item of "Work in Progress". 2.Project Overview The Loan Agreement (Loan No.: 8509-CN) of the Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project financed by the World Bank was signed on September 10, 2015, took effect on December 1, 2015, and terminated on June 30, 2021 The project has four components:1. comprehensive industrial value chain development. II.Public 16 infrastructure and services.III. Research and promotion of industrial poverty alleviation mechanism and IV. project management, monitoring and evaluation. Sub-components include planting and processing of the traditional Chinese medicines and special food, animal husbandry, animal pen renovation, road building and renovation for industry development, building of infrastructure and service facilities including farm produce processing plants, setting up and support farmers' cooperatives, providing technical training farming and animal husbandry skills, completing the agriculture-based industry mode for poverty alleviation, research and promotion of industrial poverty alleviation mechanism, and building capacity for project management. The project was under the management ofProject Center of Guizhou Provincial Rural Revitalization Department and Guizhou Provincial Finance Department . Project Center of Guizhou Provincial Rural Revitalization Department works as the Provincial Project Management Office (hereinafter called PPMO) and was responsible for implementing the project. The project was implemented in Bijie City, Zunyi City, Tongzi County, Xishui County, Chishui City, Dafang County and Zhijin County. The total cost of the project was RMB480,000,000 yuan, including USD40,000,000 (equivalent to RMB244,293,300 yuan) from the World Bank Loan and RMB235,706,700 yuan from the government's Counterpart Financing. 3. Fund Availability (Gain and Loss on Exchange included) As of December 31, 2021, an amount of RMB453,368,003.69 yuan had been put into place, accounting for 94.45% of the total cost. The amount includes RMB221,634,633.69 yuan (equivalent to USD34,762,400) as the World Bank Loan, accounting for 90.72% of the loan, and RMB231,733,370 yuan as the Counterpart financing, accounting for 98.31%. 4. Sources and Uses of Funds As of December 31, 2021, the accumulated project expenditure was RMB436,960,804.81 yuan in total (91.03% of the target), including RMB252,350,513.41 yuan on comprehensive industrial value chain development. RMB168,046,028.13 yuan on public infrastructure and services. RMB 103,100 yuan on research and promotion of industrial poverty alleviation mechanism.RM4Bl5,732,311.06 yuan on project management, monitoring and evaluation. RMB1,994,558.89 yuan on Commitment Fee. RMB9,963,332.91 yuan on the payout for the interest in the implementing 17 period, and RMB- 11,229,039.59 yuan on the payout for exchange loss. 5. Disbursement of the World Bank Loan As of December 31, 2021, the accumulated disbursement of the World Bank Loan was USD32,513,331.19, of which the unclaimed amount was USD4,388,215.5, the ending balance of the Special Account of the World Bank Loan was USD5,614,793.41 (including the ending balance of the same account at the level of project counties). The exchange rate was 1USD =RMB6.3757 yuan, 6.Explanation of Subjects 6.1 Project Expenditure As of December 31, 2021, the accumulated project expenditure was R1B436,960,804.81 yuan. 6.2 Cash and Bank As of December 31, 2021, the closing balance was RMB59,990.573.18 yuan. 6.3 Project Appropriation Funds As of December 31, 2021, the closing balance was RMB231,733,370 yuan, of which RMB12,319,070 yuan at the provincial level, RMB270,000 yuan at the level of Zunyi City, RMB37,615,700 yuan at the level of Chishui City, RMB49,838,600 yuan at the level of Xishui County, RMB35,492,900 yuan at the level of Tongzi County, RMB270,000 yuan at the level of Bijie City, RMB49,188,600 yuan at the level of Dafang County and RMB46,738,500 yuan at the level of Zhijin County. 6.4 Project Loan As of December 31, 2021, the closing balance was RMB221,634,633.69 yuan, equivalent to USD34,762,400.00. 6.5 Payables As of December 31, 2021, the closing balance was RMB54,874,201.40 yuan, mainly to the project payables and interest of all PMOs. 6.6 Retained Earnings As of December 31, 2021, the balance was RMB272,406.45 yuan, mainly from the interest earned from the bank deposit. 18 三、审计发现的问题及建议 审计发现的问题及建议 除对财务报表进行审计并发表审计意见外，审计中我们还关注了项目 执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目 管理情况、项目绩效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）项目管理方面存在的问题 1．大方县财政局未及时拨付项目配套资金446.03万元。 2021年3月至2022年5月，大方县乡村振兴局已验收合格世界银 行贷款国内配套项目14个，应支付项目款446.03万元。截至2022年5 月末，大方县财政局未及时拨付大方县乡村振兴局国内配套资金用于支 付项目款。 上述行为不符合《中华人民共和国预算法》第五十七条“各级政府 财政部门必须依照法律、行政法规和国务院财政部门的规定，及时、足 额地拨付预算支出资金·一”的规定。建议你中心与贵州省财政厅督促 大方县财政局及时将项目配套资金拨付给大方县乡村振兴局，确保项目 实施。你中心已接受审计建议。 2.2个县未完成年度项目计划。 2021年，由于大方县和织金县的部分项目建设内容发生调整，影响 了项目实施进度，其中：大方县乡村振兴局项目年度计划完成投资 2,651.62万元，未完成386.91万元占计划投资的14.59%；织金县年度计 划完成投资3,917.16万元，未完成782.35万元占计划投资的19.97％。 建议你中心督促大方县和织金县乡村振兴局加强项目计划管理和 执行，采取有效措施加快项目建设进度。你中心已接受审计建议。 （二）项目绩效方面存在的问题 ]9 大方县乡村振兴局利用世界银行贷款的2个项目实施中止，损失资 金20.03万元。 截至2021年底，大方县乡村振兴局利用世界银行贷款投入合作社 实施的2个辣椒种植项目因合作社缺乏技术和生产管理经验，项目实施 失败，且2家合作社已被注销，涉及资金损失20.03万元，其中：投入 大方县牛场乡恒连农业专业合作社4.68万元，投入举利辣椒种植专业合 作社15.35万元。 建议你中心督促大方县乡村振兴局今后加强对合作社实施项目的 可行性研究，遼免资金损失浪费。你中心已接受审计建议。 （三）项目采购检查的情况 按照世界银行要求，我们对73个采购合同进行了检查，检查合同 金额合计5,410.88万元，分别占应检查合同数228个和应检查合同金额 7,841 .72万元的32.02％和69.00%（详见附表2）。此次检查为项目生效 后的第五次检查，应检查后审合同数的统计期间是2021年1月l日至 2021年12月31日。检查中我们关注了采购过程、合同管理和治理情况， 发现存在如下问题〔详见附表1): 织金县熊家场镇人民政府将招标项目化整为零规避公开招投标，涉 及采购金额594.60万元。 2021年10月，织金县项目办投入省级配套资金594.60万元实施世 界银行项目区14条机耕道建设工程。2021年12月，项目实施单位织金 县熊家场镇人民政府将项目化整为零规避公开招投标，直接委托贵州旭 杰建筑有限公司和织金芳草建筑工程有限公司各实施7条道路，合同金 额分别为320.70万元、273.90万元。 上述行为不符合《必须招标的工程项目规定》（中华人民共和国国 家发展和改革委员会第16号令）第五条“本规定第二条至第四条规定 范围内的项目，其勘察、设计、施工、监理以及与工程建设有关的重要 设备、材料等的采购达到下列标准之一的，必须招标：（一）施工单项 2O 合同估算价在400万元人民币以上’，和《中华人民共和国招标投标法》 第四条“任何单位和个人不得将依法必须进行招标的项目化整为零或者 以其他任何方式规遼招标”的规定。建议你中心督促织金县乡村振兴局 严格按照规定组织招投标工作，杜绝此类问题的发生。你中心已接受审 计建议。 21 III. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statement, we also make an observation 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 performances and the -follow-up previous recommendations during the project implementing process. We found the following issues. Issues on Project Management 1. The Finance Department of Dafang County didn't disburse the counterpart fund of RMB4,460,300 yuan'timely. From March 2021 to May 2022, the Rural Revitalisation Department of Dafang County accepted and qualified 14 works financed by the Counterpart Financing, on which the payables reached RMB4,460,300 yuan, However, as of the end of May 2022, the Finance Department of D,-rfang County had not timely disbursed the counterpart fund to the Rural Revitalisation Bureau of Dafang County as the payment of the said works. The above-mentioned act does not comply with Article 57 of the Budget Law of the People's Republic of China, which states that government finance departments at all levels inust disburse funds for budgetary expenditures in a timely and adequate manner in accordance with the laws, administrative regulations and the regulations of the finance departments of the State Council ....... We suggested that your Center and Guizhou Provincial Department of Finance sbould urge the Finance Department of Dafang County to disburse the fund to Rural Revitalization Department of Dafang County in a timely manner to ensure the implementation of the project. Your Center accepted the audit Suggestion. 2. The Annual Work Plan was not completed in two project counties In 2021, as the project activities were adjusted in Dafang and Zhijin counties, the progress of project implementation was affected. In Dafang, 22 RMB26,516,200 yuan was spent against the annual work plan made by the Rural Revitalisation Department of Dafang County, remaining RMB3,869,100 yuan uncompleted, taking up 14.59% of the planned investment. In Zhijin, RMB39,171,600 yuan was spent against the annual work plan, remaining RMB7,823,500 yuan uncompleted, taking up 19.97% of the planned investment. We suggested that your Center should urge the Rural Revitalisation Department of Dafang and Zhijin counties to strengthen the management and implementation of the annual work plan and take effective measures to accelerate the implementing progress. Your Center accepted the audit Suggestion. Issues on Project Performance The implementation of 2 project activities the of Rural Revitalisation Department of Dafang County to be financed by the World Bank loan was suspended, involving a capital loss of RMB200,300 yuan. By the end of 2021, two chili pepper planting activities to be carried by the farmers' cooperatives set up using the World Bank loan by the Dafang County Rural Revitalization Bureau failed due to the cooperatives' lack of skills and production management experience, and the 2 cooperatives was written off, involving a capital loss of RMB200,300, including RMB46,800,000 yuan invested in Henglian Farmers' Cooperative, and RMB153,500 yuan invested in Juli Chili Pepper Planting Farmers Cooperative in Niuchang Township, Dafang County. We suggested that your Center should urge the Rural Revitalisation Department of Dafang County to strengthen the feasibility study of the project activities to be implemented by the farmers' cooperatives in the future to avoid the loss and waste of funds. Your Center has accepted the audit Suggestion. Review on Project Procurement In accordance with the Wolrd Bank's requirements, we reviewed 73 procurement contracts with a total contract value of RMB54,108,800 yuan, accounting for 32.02% and 69.00% of the number of 228 contracts and the contract value of RMB78,417,200 yuan that should be reviewed respectively (see Annex 11 for details). This was the fifth review after the validity of the 23 Loan Agreement. The statistical period for the number of post-review contracts that should be reviewed was from January 1st to December 31st, 2021. During the review, we focused on the procurement process, contract management and governance and found the following problems (see Annex I for details). The government of Xiongjiachang Township, Zhijin County, had converted project activities into smaller activities to avoid the procedure of bidding, involving a procurement amount of RMB5,946,000 yuan. In October 2021, the Zhijin CPMO invested RMB5,946,000 yuan from the provincial counterpart financing to implement the construction of 14 field roads in the project area. In December 2021, the project implementation unit, the government of Xiongjiachang Township, divided the project activities into several parts to avoid the procedure of bidding and directly awarded contracts to Guizhou Xujie Construction Co., Ltd. and Zhijin Fangcao Construction Engineering Co., Ltd. to build 7 field roads respectively. Their contract values were RMB3,207,000 yuan and RMB2,739,000 yuan respectively. The above-mentioned acts did not comply with Article 5 of the Regulations on Engineering Projects Subject to Bidding (Decree No. 16 of the National Development and Reform Commission of the People's Republic of China), which stipulates that For projects within the scope of Articles 2 to 4 of these Regulations, if the procurement of the survey, design, construction, supervision as well as the key equipment and materials related to the construction of the project meet one of the following criteria, it must be tendered: (a) the estimated value of a single construction contract is more than CNY 4 million yuan. They do not comply with Article 4 of the Law of the People's Republic of China on Tenders and Bids, either, which stipulates that "No unit or individual may divide a project that must be tendered in accordance with the law into parts, or circumvent bidding in any other way. We suggested that your Center should urge the Rural Revitalisation Deartment of Zhijin County to organise the bidding procedures in strict accordance with the regulations, so as to eliminate the occurrence of such problems. Your Center accepted the audit Suggestion. 24 Annex I : Procurement Post Review Sheet 1. *WiVKM-!# Findings on the Review of Procurement Processes 2021410 A1Xt fl 594.60 N 14 t~iJ 020214 Jr $-1 fl*i U 74-,#t# # 320.70711 273.90 Nio The government of Xiongjiachang Township, Zhijin County, had converted project activities into smaller activities to avoid the procedure of bidding, involving a procurement amount of RMB5,946,000 yuan. In October 2021, the Zhijin CPMO invested RMB5,946,000 yuan from the provincial counterpart financing to implement the construction of 14 field roads in the project area. In December 2021, the project implementation unit, the government of Xiongjiachang Township, divided the project activities into several parts to avoid the procedure of bidding and directly awarded contracts to Guizhou Xujie Construction Co., Ltd. and Zhijin Fangcao Construction Engineering Co., Ltd. to build 7 field roads respectively. Their contract values were RMB3,207,000 yuan and RMB2,739,000 yuan respectively. 25 Annex I: Contracts Post Reviewed Curreney Unit:yuan PrGcurenient Procurement Šil@ÌI Contnaet Car rt signed nd!!ît 1 9/ i ZiŠ Nameof CøntractainoLrnt NO. category method number Contract briefing contractor/supp ier/consulant (RMB and USD Contniet implementation Equi'alknø description BJZCY-3C-2 221ifl Nh t MÅ 3882 m, iVE itEfM rpUN Mile 2 GZ=J-GC-0 1-i1 2021 1, 22 iUJ8&ifi I SCM. Field road 3.76L$48 m 1314900 works Shoppng vidth 3 m, stone laying ihiekness 20 cm, in-shopping Guizhou Kangyao Construction Co., Ltd, 1314900 pKrave lavin tltickness 10cm FA 105.42 W' Mi| T F 3 00 ni* 5k- ) i ý f iÍfr 12G 100 m' C(3 3 lE i Works Shopping BJZJCY-GC-01 2021 1123 Brick-concrete strutture: off¯ce 105.42 msf, In-shopping Guizhou Shenzhou Contruction 825300 silk-quilt processing plant 300 mi, and n Ca. Ltd. silk worm cultivaion rOOm 100 M2 Etlti 4 143W flK 19.82 ?ål 1$ïiß .@ j t:i -g . UJ J1? J nT- 8CM. C25 *I2I±W M l;' j S 1o5CM. .-Guizhou Xujie Construction Co., Ltd. and 4 ¯WJ Works Shopping GZZJ-GC-05 2110.20 B based on fi scal speial fund rmanagement n -shopping" 50% p 5ymen Zhijin Fangeao Construction Engineering 5946000 rneasures; buill 14 field roads with a total Co,, Ltd.; length of 19.82 kml; gravel laying thickness Zbijin Fangcao Construction Engineering no less ihan 8 cm; C25 concrete road surface Co. Ltd.; th ickness ni less than 15 cm. O'N!69 923 M' Jj &>fiGE hM MEMR !M rHR 5 I1 Works BJZJYLH-GC-15 2021.11,2 Build a cold storage of 699.23 mi2, jE-/ j:/ In-shopping Guizhou Ruikaida,Construetlon 1468100 Shopp ing bríck-conerete stucture Engincering Co. Ltd. B fi b 593.91 wuMse - 59J w3 i,mi x_-r ]d 70% ¡I mgU_ I -iij 6 Tu Works S BJZJYLH-GC-16 2021.11.2 BuiIda sore house of593,91 m n-sopping 70% pid Guizhou Ruikaida Construetion 1191500 oppingik-conrete structu r Engineerng Co.ý Ltd. (501- 400 |c4nåt i-XJH00% i#ttm 7 Gods Shopping BJZJJZ-HW- I 3 202 1,6.3 Konjac.powder processing equipment, Shopping completed, 100% Gruizhou Yuchuan Xiangui Trading Co., 1489000 ineluding I set of dry slicer line (washing paid Ltd. included). I set of konjac powder producrion line, and power distribution room to control box wiring of 400 m(50 ni2) 26 PÅ - lå I -T fit-- 4 0-7 0 _jý ' !1 25 flt- 8 BJZJNX-HW-05 2021.3.2 2tos knas 1h sd 65.84% Gizhou Xinxing Agricultural 545000 GJoods Shopping 25 tons otfIkonj ae seeds, each sced weighping 65,84% paid Devel opincnt Co,, Ltld. -10-70 g. actual supply 16,4624 ten In-sopping, 4JzM.W ( nÉ iUtM ) i , ia 1ýÅ, R WI. I Z: F1k R (50 Tt )400 *, k itt --, t 04 % tlI0l00/. 4 {tiM 9 iBJZJNX-HW-06 202111.10 Konjac powder processing eqoipment, Siopping completed, 100% Grulizhou Yuchuan Xiangrui Tradling Co.. 148500 Goods Shopping including I set oI dry slicer line (washing paid Ltd. included), I set or konjac powder production line, and copper corewiring oF -100 m (50 m -1) 1--^3.120J.lZ-HW-8t 00% 8 31t000 10 Goods Shopping 0213,15 Procure 20 tons of seeds of Currumae Sihopping completed, 100% Zhin Bangnong Farming Input Store Lor ae Rh izomaS p_______ aid P!"J ~ ~ , '@-q l -55 fl5 9 W, 17¯. :fi i -r i: k Åtdi 5-1s &t $8 4 rnt tE ihuw m-xt 94ilbtjiLtilWå WW ( L 16-30 7: 7hW1J2tf 64.85 1L, IE !A k, AW Ii e 321200 Goods Sn BJZ,INX-HW-03 20213.8 Proctre 73 lons e f konjac seeds, of which 15 88.84% Meihuashan Konjak Farmers tons are seeds weighing 5-1 5 g per seed, and In-shopping, 88,84% pa id Coopernive. Dongguan Township, 58 tons are seeds weighing 16-30 g per seed; Nayong County actual supply 64.85 tons 12 1o3d ShYpn 0J -I4-H W -18 202111,4 W)ý19*it I r_ Ctc riiri cl agfah'rer1s00 Goeds Shoppi g Bset cfcld storage equipmeni in-shopping C iwncerin Ma L er 980000 13 Goods Shopping BJZSJZ-HJW-20 2021L22 Procure 75 ions of potassium sulpiate Shopping completed, 100% Ouizhu Zli jin Longieng Agro-tech Co,, 329800 compound fertiliser paid Ltd. W* @1ftItVU 600 M4, I&CMt:UtMWi0.6 14 BJZJNX-HW-19 2023A,43 Procure 600 tons of bi-organic fe riliser, 0.6 conpieted, 100 871800 Goods Skopping tons of microbial root-strengthening agent paid G uangdong Zhongheng Bio-tech Co., Ltd, and 0.3 tons of mierobial agent as an elegan killer. 9 1tkAt 1.9 lm. MýfiiML 4,5 Mri ff 20cm JiZ W+Scm t WI-i3t 4A ff. d 1l -00% t #lk t |W PR%iA 15 sf3 GZDF-GC-02-34 2021,5,19 Build acm C25 w Shopping completed, 100% Guizbau Hongliye Construcion 1273500 -Work-s Shiopping Buio ad 1,9 l< m, width 4.5 mo, roaid strueture 20-cm rubble laying ±8-cm gravel paid Engineering Co, Ltd. filing layer +15-crn C25 concrete surface *? Ikh M 4.561 kiu - fiiffi 22 4 -K , Mi iM J20cm F7dit +er8cm Glif¯I 4 1%% 16 iWosGZDF-GC-02-36 232 pi5.10 Buil cmd4 i( m wShopping completed. 100% Guizhou Quanxing Construction 2482900 structure 20-cm rubble laying +8-cm gravel paid En8meerng Co., Ltd, illing laver +15-cm C25conerete surface 27 IliiW| 3.106 km. MilijiE N 4 M 4,5 TN if2#1-El#3 J~~ITMW~ 20cm )tÉ e~~c f(.l1$EA 10 l!!‡£1%lf-y ௠1~~tWi~~!ihl5cm2 F- C2£i&± t{ 100/% 17 Works Shopping GZDF-GC-02-38 202 7 Soid road 3.106 km, idth 4 f, road Shopping complete d, 100% Guizbou Qianlongchen Road and Bridge 1545600 structure 20-cm rubble laying +3-cm grave pod Engineering Co., Ltd. fllir, lay-er +15-cm C25 conciete surface U3ti'Mk2&2.L52 |H, IEUV 4 *~lM M M 71 20CM j 7 t å94 F i- «4ij d, d 00% iJXFAIe[toWC1 M-l:YI dj 18 Works S GZDF-GC-02-39 2021.5,7 uild rScd 2. C2 th 4 m o Shopping completed, 100% Guizhou Qianlngchen Road and Bridge 1090100 18 WonsSoppinIg Buiuld road 2.152 krm, widli 4 rin, road adEincrgC,,L. struc ture 20-cm rubble laying +8-cm gravel pad Engmeermg Co., Ltd. ilIing laver +-15-cm C25 concte surface iNAW4r R R 10 t- -19 M-|s[W 10 Wjfn iiM k4 300 54r'. ¯-iM -1 f 300 di &# &ildfkB9J GZDF-HW--SZ-HW R 00fikÑirrja 30 443t& ct 100% R‡iíhj ¯?Z hi 19 Goods Local shopping -24 202L3.11 Proture 100000 fabrie bags. 1,000 plasti Shoppingcomp2leed 100% anzhong Shengxn Energv Development 1045300 Prcr 1000 arc aa 1000 lscpaid Co.- [id bags, 3 million bags of imusfiroom stick s plus 3 million sealing ring 21) 2-iJ D iIfft P,!9, OZDF-XHFVM-IHW.-l ,,. 91 - -- 1W f ýn ía )if wl 1 aj 20täÉit~w; GDFXIFI--W- 021,5 Shopingt canjd.lt 183100 Goods Local shopping 5 A transport vehicle hopping completed.100% Bijie Hengshun Auta Co, Ltd P lt »I. 5 iY Äi r 1 9 e I 16 4 i2t 100% 49 YA N¯‡tA [11) 21 GGZDF-XQN-IW-04 2021.4.6 1 set of equipmenl e.cl for washing, sorting, Shopping completed. 100% Shaan,i lerui Sci-tech Development Co. 760200 Goods [otal sitopping accouning and delhumidity paid Lid. 23h ý 1i fl W GZDF-X IFM-IW-1 2021.3. wM i 1 & t65 I2 M N 100% iflixili z L 182000 3 Goods Local shopping 6 1·021,4 1 set of Dongsun mushSroom washig dppmg compleled, 100% Zhucheng Dngshang Machinery Ca., Lid. 182000 ____________ ~~~~~ ~ ~~paidZhcenDo-ghnMcherC..[d å`* ff 100 t¯i , C25 ä lAWU . ~GZDF-SHSY-GC-09 2021.9.! 8 -RI U Shopping Re] li ot i 24 Works Local shopping Z2021.9.! Wuer tank. capacily 100 m-t C25 concrete completed, 100% paid Guizhou Renheju Construction End 143500 and 8mr round stec 1 Labour Service Co, Ltd. ifkNRCrW 6 , -, 1 2f , -1Šfl GMD-XMiM-kW-2Ihe~lem,1 ,hk4l.00 2$ Good GoDa-XalFM-pH W.-0 2021.4.24 6 sets of liquid fermenlation tank, 1 set,of air Shopping meed 100% 240000 5 Goods Local shopping 0 2021,4-24 compressor, I set of integrated production i Zhucheng Dongshang Machinery Co, Ltd. line, 2 sets of eranes and 4 sets of shaking paid ____________tables 1llp ý%%QUMX T7iRRMi å23 7S JA a Et2_ 14 Tf B 26 GCS-W-XT-03 2021.4,29 The contractor provides the project owner tt 100%. Shapping Goods with 230,000 seedlings of Dendrobmiun procumment compieled Snmel ares) Chsie C8ty _________ ____________auretts. l100% paid (Deridrobium aurems), Cishuti City Z 9P m 9t L 1f ii 21.24 7X-I. 27 GZCS-HW-PH-04 2021.4.19 The corlractor provides the project owner Sa r¯nnei Farmer oopralive 265500 Shopping Goods with 212,400 seedlings of'Dendrobium Procurement completed (Dendrobium aureus), Chishui City 28 In a t F- 7k 100%. iGt%EMUAW!di-58ff3t- |f På 2opG GZCS-MWJM.01l 2019.12.23 T cn v e projec ower Contraci completed, 100% Chishui Zhuwang Architecture Design and 1193600 Shopping Goods ~ ~ ~ ~ ~ ~ ~ Th 11C Cntraetor provides hpretoweInalmnCo,Ld with 400 quali fed black-bone chicken pens. Pao 1h¯ i 'N19 w -¯ - i-VäM I tr A F] M ,i r d4 100%. K-iI k 29 Shopping Goods GZCS-HW-FK-04 20214-28 The contraclor provides the project owner Contract cornpleted' 100% Chongqing Xuejia Sci-tech Co., Ltd. 195380 with equipment shown in the BoQ paid hj tv†istiM lŠcil--N4R îl W- 0 Drei G XThe contractor provides the project owner Zunyi Branch fChnaPeoplesProperty contating Servces k2with insurance service for Dendrobium Caia and C asual f insurance CompanyV Limpite d nureus and black-bone, chickens. paid and China Pacific Property and Casualty Insurance Company Limited Zunyi Central Branch ilufkWM ~ ~ ~ ~ ~ Pi l fiÄm4 il fklii 11|- I-rJEYC1i- /. 4 yr l0% 7il i Kljl M I ,,, M 31 Shopping oods GZCS-t1W-23 2021 T- 2 IJ 28 bl Procure 1.1 million of seedlings of Contract completed, 100% Chunting Eco-Garden Changqi Town, 1463000 Dendrobiumaurcus. paid Chishui City ........h 4 t i itH 4 100 , 32 UNIM GZCS-GC-15 2021 W 8 M-] 9 [3 The contractor build a l00-eun Y biogas pit Cnri sichuan Ylzbi Construction IEgineering 652400 fo each of the 4 farmers' cooperalives for Coniract compieted, 80% Co., Ltd. 5black-bone chicken raising paid iufW-ï$I.#ij54 lA. EMjdidd .ti 100%. M*ili'à Vfl*M «WU 33 GZCS-HW-FK-05 2021 - 9 )1 23 U Procure 540,000 of seedlings of Dendre bium Contrac comupleted, 100% Shunzhong Farmers' Cooperative (animal 626400 shopping Guods aurmus. paid husbandry), Chishui City 5i0fi‡ 10000 * %. i l¯-i M PYMM 11 34 Sopping Goods GZCS-GC-16 2021 T 12 )1 IS f1 10;'000m stones for stone-piling cultivatinn Centact completed, 50% Shunzäong Farmers' Cooperative (anirnal 1745000 of Dendrobium aureus nae husbandry), Chishui City The contractor provides the project owner L, 7 3p GZCS-MW-XCG-04 2021 Iw 4 224 UT c r desothenroine Contract completed, 100% Shunzhong Farners' Coopetntive (animal 504000 ShppnuGosevthn2,0 Ins,fDnrb r päid husbandry), Chi shu i City aureus. f36g iNjigrm |WMJg AFBTA.Y'10% fl| I'i t p k 01 36 GZCS-GC-FK-02 2021 i- 1 ß 17 Ad board, TC eperce se Contract coMpleted, 100% Chishu Clhen Zlongtian Advertisernent 409277 Shoppin Adds bor,TMeprec tr n paid Sloma |Chengdu and decoration, etc. 37 i 2o CjZCS-HW-NH-l5 2021 IF 7 f-l 13 U The project owner provides 100-ton chicken Contract completed, 50% ppg feed for Nonghui Farmners' Cooperative, paid 4WtYc)Ut2 9‡,1tt 100 ff-*7M 2 fT.Elfi‡ B' i*Mif _l. 80%. T797R i:d-- 38 Shopping Works GZCSGCNH03 2021 F 8 )¯ 2 14 The project owner builds 2 water tank for Contract completed, 80% Chishu Yuxin Labour Service Co, Ltd. 300000 --,Nongbui Farmers' Cooperative, each 100m, paid_ 29 ifdfkfl-99) R41RgE 100 1ýpfjvgnu-80% 39 Shopping Goods GZCS-HW-NH-16 2021 r 7 fl 21 EJ The contactor provides 100 black-bone Contract copted, 80% YLimjing 288000 chicen pens for Nongiuv Farme.s' paid Cooperative, Changqi Town, Chishu City Llf-)ÅE -x-it itRt ¡il ‡‡ 40pGZCS-C-FK-05 2021 t i i 171. The coniractor builds plant and cultum 80% Shopping Works promotion facilities for Fuk ang Farme rs' Contact completed. 80% Zunyi Shengyf Advertisemeni and 224296 Cooperative in Changqi Township, Chishui paid Communation Co., Ltd. City, 41 Shopping Works GZCS-GC-FY-09 2021 307 bti% 69 Competitive GZXS-GC-23 2021.8,5 The contractor builds a 3,307km production Cenract completed, 00% l1102564.18 ms negotiation road hardened with conerete froln ac ZhOnger Construction Co- Ltd Longdongwan to Zhaojia. in Xianfeng Village. Taolin Town Rtb[ OC UißHN Rr-- l ÄA fiO dl Pyik 100% 70 Workg ShOppitig ZYXSFY-H W-06 20219.1 The contractor provides the project owner Centraci coinpleted, 100% Xishui Beiyhao Trading Co., Ltd. 10800 with one set of disinfeution equipment paid C[u 11 4i!iifl 227 s , --g¯ ,,Md 180L e'dajdWt L 4¯1 100% fH, Z - It ft 9X &jr 71 Wrks Shopping ZYXSXY-HW.05 2021.8.3 The contraetor provides Ilie project owner Contraci completed, 100% Guiahou Lezhi Culture Communication 229700.05 with 227 sets of sign plates and 180 ses of paid Co, Ltd. door signs T. if230if rnr1ti1 100 i I600nT 1 72 Works Shopping ZYXSXY-GC-05 20211.8.9 Build ni o0m wal1 for cultl promotion. Contract complete d, 100% Hubi Fengj ing Garder Construction Co., 238677,9 600m2 painting. and 230-ni walkway paid Lid f14 f &-1ik 200 -rg :* %i R w ! uä -"n ift'Ä d A4- )00% Works ZYXSSY-GC-04 221.11,15 ild a 200m3 cultivation farm and auxiliary Contrac complete d 100% Guizhon Yanbang Construction Co., Ltd. 498950 W33d o u iasd 33