中华人民共和国四川省审计厅 Sichuan Provincial Audit Office of the People’s Republic of China 审 计 报 告 Audit Report 川审外报〔2022〕21 号 SICHUAN AUDIT REPORT〔2022〕NO. 21 项目名称： 世界银行贷款贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank 贷款编号： 8509-CN Loan No.: 8509-CN 项目执行单位：四川省乡村振兴局 Project Entity: Rural Revitalization Bureau of Sichuan Province 会计年度： 2021 Accounting Year: 2021 目 录 Contents 一、审计师意见................................................................................................. 1 I. Auditor’s Opinion.............................................................................................3 二、财务报表及财务报表附注.........................................................................6 Ⅱ. Financial Statements and Notes to the Financial Statements....................... 6 （一）资金平衡表....................................................................................... 6 i. Balance Sheet............................................................................................. 6 （二）项目进度表....................................................................................... 8 ii. Summary of Sources and Uses of Funds by Project Component.............8 （三）贷款协定执行情况表.....................................................................12 iii. Statement of Implementation of Loan Agreement................................ 12 （四）指定账户报表................................................................................. 13 iv. Designated Account Statement...............................................................13 （五）财务报表附注................................................................................. 15 v. Notes to the Financial Statements........................................................... 18 三、审计发现的问题及建议........................................................................... 21 III. Audit Findings and Recommendations....................................................... 33 一、审计师意见 审计师意见 四川省乡村振兴局: 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 况表和指定账户报表等特定目的财务报表及财务报表附注（第 6 页至第 20 页）。 （一）项目执行单位及四川省财政厅对财务报表的责任 编制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况 表是你局的责任，编制专用账户报表是四川省财政厅的责任，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 1 I. Auditor’s Opinion Auditor’s Opinion To Rural Revitalization Bureau of Sichuan Province： We have audited the special purpose financial statements (from page 6 to page 20) 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 Designated Account Statement for the year then ended, and Notes to the Financial Statements. The Responsibility of the Project Entity and Sichuan Provincial Financial Department for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement is the responsibility of your bureau, while the preparation of the Special Account Statement is the responsibility of the Financial Department of Sichuan Province, which includes: i. Preparing and fairly presenting the accompanying financial statements in accordance with China’s accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of 3 material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, in order to design appropriate audit procedures, the auditor considers internal control relevant to the entities’ preparation and fair presentation of the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. The 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, the financial position of Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas 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 designated 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 withdrawal application No. SC-12 to No. SC-14 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, and Audit Findings and Recommendations. Sichuan Provincial Audit Office of the People’s Republic of China June 29, 2022 Address: No.15, Yong Xing Alley, Chengdu City, Sichuan Province, P.R. China 4 Postcode: 610012 Tel.: 86-028-86523693 Fax: 86-028-86523693 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 二、财务报表及财务报表附注 Ⅱ. Financial Statements and Notes to the Financial Statements （一）资金平衡表 i. Balance Sheet 资 金 平 衡 表 BALANCE SHEET 2021 年 12 月 31 日 (As of December 31, 2020) 项目名称：世界银行贷款贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank 编报单位：四川省乡村振兴局 货币单位：人民币元 Prepared by: Rural Revitalization Bureau of Sichuan Province Currency Unit: RMB Yuan 行次 期初数 行次 资 金 占 用 期末数 资 金 来 源 期初数 期末数 Line Beginning Line Application of Fund Ending Balance Sources of Fund Beginning Balance Ending Balance No. Balance No. 一、项目拨款合计 一、项目支出合计 1 461,305,698.83 560,850,166.10 Total Project Appropriation 28 310,519,926.26 315,719,926.26 Total Project Expenditures Funds 二、项目资本与项目资本公积 1. 交付使用资产 2 - - Project Capital and Capital 29 - - Fixed Assets Transferred Surplus 2. 待核销项目支出 Construction 其中:捐赠款 3 - - 30 - - Expenditures to be Including: Grants Disposed 3. 转出投资 三、项目借款合计 Investments 4 - - 31 207,326,699.18 280,641,583.61 Total Project Loan Transferred-out 1. 项目投资借款 4. 在建工程 5 461,305,698.83 560,850,166.10 Total Project Investment 32 207,326,699.18 280,641,583.61 Construction in Progress Loan 二、应收生产单位投资借款 - - (1) 国外借款 Investment Loan 6 33 207,326,699.18 280,641,583.61 Foreign Loan Receivable 其中:应收生产单位世行 - - 贷款 其中:国际开发协会 7 34 - - Including: WB Investment Including: IDA Loan Receivable 三、拨付所属投资借款 - - 国际复兴开发银行 Appropriation of 8 35 207,326,699.18 280,641,583.61 IBRD Investment Loan 其中:拨付世行贷款 - - 技术合作信贷 Including :Appropriation of 9 Technical 36 - - WB Investment Loan Cooperation 四、器材 - - 联合融资 10 37 - - Equipment Co- Financing 其中:待处理器材损失 - - (2) 国内借款 Including: Equipment 11 38 - - Domestic Loan Losses in Suspense 五、货币资金合计 2. 其他借款 12 64,347,953.82 42,332,932.21 39 - - Total Cash and Bank Other Loan 四、上级拨入投资借款 1. 银行存款 13 64,347,953.82 42,332,932.21 Appropriation of Investment 40 - - Cash in Bank Loan 后续（To be continued） 6 行次 期初数 行次 资 金 占 用 期末数 资 金 来 源 期初数 期末数 Line Beginning Line Application of Fund Ending Balance Sources of Fund Beginning Balance Ending Balance No. Balance No. 其中:专用账户存款 其中:拨入世行贷款 Including: Special 14 22,459,008.36 11,509,080.89 41 - - Including: WB Account 2. 现金 五、企业债券资金 15 9,550.00 5,000.00 42 - - Cash on Hand Bond Fund 六、预付及应收款合计 六、待冲基建支出 Total Prepaid and 16 33,145,785.27 25,937,339.12 Construction Expenditures to 43 - - Receivables be Offset 其中:应收世行贷款利息 七、应付款合计 Including: World Bank Loan 17 - - 44 39,007,424.76 30,314,337.96 Total Payable Interest Receivable 应收世行承诺费 其中:应付世行贷款利息 - - World Bank Loan Commitment 18 - - Including:World Bank Loan 45 Fee Receivable Interest Payable 应收世行贷款资金占用费 应付世行贷款承诺费 - - World Bank Loan Service-Fee 19 - - World Bank Loan Commitment 46 Receivable Fee 应付世行贷款资金占用费 - - 七、有价证券 20 - - World Bank Loan Service Fee 47 Marketable Securities Payable - - 八、固定资产合计 八、未交款合计 21 - - 48 Total Fixed Assets Other Payables 固定资产原价 九、上级拨入资金 22 - - 49 1,599,971.03 1,999,969.00 Fixed Assets, Cost Appropriation of Fund 减:累计折旧 十、留成收入 Less: Accumulated 23 - - 50 345,416.69 444,620.60 Retained Earnings Depreciation 固定资产净值 24 - - Fixed Assets, Net 固定资产清理 Fixed Assets Pending 25 - - Disposal 待处理固定资产损失 Fixed Assets Losses in 26 - - Suspense 资金占用合计 资金来源合计 27 558,799,437.92 629,120,437.43 51 558,799,437.92 629,120,437.43 Total Application of Fund Total Sources of Fund 7 （二）项目进度表 ii. Summary of Sources and Uses of Funds by Project Component 项 目 进 度 表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT Ⅰ 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2020） 项目名称：世界银行贷款贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank 编报单位：四川省乡村振兴局 货币单位：人民币元 Prepared by: Rural Revitalization Bureau of Sichuan Province Currency Unit: RMB Yuan 本期 累计 项目内容 Current Period Cumulative Project Component 本期计划额 本期发生额 本期完成比 项目总计划额 累计完成额 累计完成比 Current Period Budget Current Period Actual Current Period % Completed Life of PAD Cumulative Actual Cumulative % Completed 资金来源合计 Total Sources of Funds 117,184,621.94 78,514,884.43 67.00% 633,683,119.24 596,361,509.87 94.11% 1.世行贷款 world Bank Loan 70,244,978.67 73,314,884.43 104.37% 358,713,444.67 280,641,583.61 78.24% 2.配套资金 Counterpart Financing 46,939,643.27 5,200,000.00 11.08% 274,969,674.57 315,719,926.26 114.82% 财政扶贫资金 Financial poverty relief funds 46,939,643.27 5,200,000.00 11.08% 274,969,674.57 315,719,926.26 114.82% 以工代赈资金 Work relief funds - - - - - - 地方财政资金 Local fiscal funds - - - - - - 自筹资金 Self-Fund - - - - - - 资金运用合计 Total Application of funds 117,184,621.94 99,544,467.27 84.95% 633,683,119.24 560,850,166.10 88.51% 1. 综合产业链发展 Integrated industry chain 78,560,749.94 68,992,991.12 87.82% 428,713,369.88 383,334,258.85 89.42% development 2. 公共基础设施与服务支持 Public 27,082,963.00 30,167,028.24 111.39% 177,009,152.63 162,411,010.93 91.75% infrastructure and support services 后续（To be continued） 8 本期 累计 Current Period 项目内容 Cumulative Project Component 本期计划额 本期发生额 本期完成比 项目总计划额 累计完成额 累计完成比 Current Period Budget Current Period Actual Current Period % Completed Life of PAD Cumulative Actual Cumulative % Completed 3. 产业扶贫机制研究与推广 Industrial 1,197,900.00 530,600.00 44.29% 1,789,600.00 530,600.00 29.65% Promotion and Poverty Alleviation Mechanism 4. 项目管理与监测评价 Project management, 7,803,009.00 4,253,514.46 54.51% 17,522,092.13 13,953,055.11 79.63% monitoring and evaluation 5. 不可预见费 Non predictable fee - - - 384,500.00 - - 6. 先征费 Front-end fees - - - 789,624.87 809,437.50 102.51% 7. 承诺费 Commitment Charges - - - 1,380,680.00 2,035,120.00 147.40% 8. 建设期利息 Loan interest 2,540,000.00 - - 9,380,920.00 11,224,880.00 119.66% 9.汇兑损益 Exchange gains and losses - -4,399,666.55 - -3,286,820.27 -13,448,196.29 409.16% 差异 -21,029,582.84 35,511,343.77 Difference 1.应收款变化 -7,208,446.15 25,937,339.12 Change in Receivables 2.应付款变化 8,693,086.80 -30,314,337.96 Change in Payables 3.货币资金变化 -22,015,021.61 42,332,932.21 Change in Cash and Bank 4.其它 -499,201.88 -2,444,589.60 Other 9 项 目 进 度 表（二） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT Ⅱ 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2020） 项目名称：世界银行贷款贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank 编报单位：四川省乡村振兴局 货币单位：人民币元 Prepared by: Rural Revitalization Bureau of Sichuan Province Currency Unit: RMB Yuan 项目支出 Project Expenditure 已交付资产 在建工程 待核销项目支出 转出投资 项目内容 Assets Transferred Work in Progress Construction Expenditures to Investments Project Component 累计支出 流动资产 无形资产 递延资产 be Disposed Transferred-out Cumulative Amount 固定资产 Current Asset Intangible Asset Deferred Asset Fixed Asset 1. 综合产业链发展 Integrated industry 383,334,258.85 - - - - 383,334,258.85 - - chain development 2. 公共基础设施与服务支持 Public 162,411,010.93 - - - - 162,411,010.93 - - infrastructure and support services 3. 产业扶贫机制研究与推广 Industrial Promotion and Poverty 530,600.00 - - - - 530,600.00 - - Alleviation Mechanism 4. 项目管理与监测评价 Project 13,953,055.11 - - - - 13,953,055.11 - - management, monitoring and evaluation 5. 不可预见费 Non predictable fee - - - - - - 6. 先征费 Front-end fees 809,437.50 - - - - 809,437.50 - - 7. 承诺费 Commitment Charges 2,035,120.00 - - - - 2,035,120.00 - - 8. 建设期利息 Loan interest 11,224,880.00 - - - - 11,224,880.00 - - 后续（To be continued） 10 项目支出 Project Expenditure 项目内容 已交付资产 在建工程 待核销项目支出 转出投资 Project Component 累计支出 Assets Transferred Work in Progress Construction Expenditures to Investments Cumulative Amount 固定资产 流动资产 无形资产 递延资产 be Disposed Transferred-out Fixed Asset Current Asset Intangible Asset Deferred Asset 9.汇兑损益 Exchange gains and losses -13,448,196.29 - - - - -13,448,196.29 - - 合计 Total 560,850,166.10 - - - - 560,850,166.10 - - 11 （三）贷款协定执行情况表 iii. Statement of Implementation of Loan Agreement 贷 款 协 定 执 行 情 况 表 STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2019） 项目名称：世界银行贷款贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank 编报单位：四川省乡村振兴局 货币单位：美元/人民币元 Prepared by: Rural Revitalization Bureau of Sichuan Province Currency Unit: USD/ RMB Yuan 核定贷款金额 本年度提款数 累计提款数 类 别 Loan Amount Current-period Withdrawals Cumulative Withdrawals Category 美元 美元 折合人民币 美元 折合人民币 USD USD RMB USD RMB 1.合作社发展和公共基础设施 Cooperative Development and Public 12,905,354.00 4,724,628.02 30,122,810.87 11,776,962.11 75,086,377.33 Infrastructure 2.合作社发展基金 Cooperative Development Fund 28,695,915.00 6,059,968.30 38,636,539.89 23,484,951.62 149,733,006.04 3.工程、货物、(非)咨询、培训和运营费 Works, goods, (non-) consulting, training and 8,273,731.00 1,458,085.85 9,296,317.95 3,630,462.18 23,146,737.72 operation fees 4.先征费 Front-end fee 125,000.00 - - 125,000.00 796,962.52 5.利息 Interest - - - - - 6.专用账户 Special Account - - - 5,000,000.00 31,878,500.00 总 计 Total 50,000,000.00 12,242,682.17 78,055,668.71 44,017,375.91 280,641,583.61 美元与人民币兑换率为: 1 美元=6.3757 元人民币（Exchange Rate: USD1=RMB6.3757 yuan） 12 （四）指定账户报表 iv. Designated Account Statement 指 定 账 户 报 表 DESIGNATED ACCOUNT STATEMENT 本期截至 2021 年 12 月 31 日 (For the period ended December 31, 2020） 项目名称：世界银行贷款贫困片区产业扶贫试 开户银行名称：工商银行春熙支行 点示范项目 Project Name: Poverty Alleviation and Depository Bank: Chunxi Branch, Industrial and Agriculture-based Industry Pilot and Commercial Bank of China Demonstration in Poor Areas Project Financed by the World Bank 贷款号：8509-CN 账号：4402209029140017518 Loan No. : 8509-CN Account No.: 4402209029140017518 编报单位：四川省财政厅 货币种类：美元 Prepared by: The Finance Department of Currency : USD Sichuan Province A 部分：本期指定账户收支情况 金额 Part A-Account Activity for the Current Period Amount 期初余额 3,442,046.37 Beginning Balance 增加： 12,242,996.59 Add: 本期世行回补总额 12,242,682.17 Total Amount Deposited this Period by World Bank 本期利息收入总额（存入指定账户部分） 314.42 Total Interest Earned this Period if Deposited in Designated Account 本期不合格支出归还总额 - Total Amount Refunded this Period to Cover Ineligible Expenditures 减少： 13,879,895.15 Deduct: 本期支付总额 13,879,871.15 Total Amount Withdrawn this Period 本期未包括在支付额中的服务费支出 24.00 Total Service Charges this Period if not Included in Above Amount Withdrawn 期末余额 1,805,147.81 Ending Balance 后续（To be continued） 13 B 部分：指定账户调节 金 额 Part B-Account Reconciliation Amount 1. 世行首次存款总额 5,000,000.00 Amount Advanced by World Bank 减少： - Deduct: 2. 世界银行回收总额 - Total Amount Recovered by World Bank 3. 本期期末指定账户首次存款净额 5,000,000.00 Outstanding Amount Advanced to the Designated Account at the End of this Period 4. 指定账户期末余额 1,805,147.81 Ending Balance of Designated Account 增加： 3,199,658.49 Add: 5. 截至本期期末已申请报账但尚未回补金额 - Amount Claimed but not yet Credited at the End of this Period 申请书号 Application No. 6. 截至本期期末已支付但尚未申请报账金额 3199546.49 Amount Withdrawn but not yet Claimed at the End of this Period 7. 服务费累计支出（如未含在 5 和 6 栏中） 112.00 Cumulative Service Charges (If not Included in Item 5 or 6) 减少： 4,806.30 Deduct: 8. 利息收入（存入指定账户部分） 4,806.30 Interest Earned (If Included in Designated Account) 9. 本期期末指定账户首次存款净额 5,000,000.00 Total Advance to the Designated Account Accounted for at the End of this Period 14 （五）财务报表附注 财务报表附注 1.项目概况 世界银行贷款贫困片区产业扶贫试点示范项目贷款协定号 8509-CN， 贷款协定签字日期为 2015 年 9 月 10 日，项目生效日期为 2015 年 12 月 1 日，2020 年 2 月，项目中期调整将关账日延长至 2022 年 6 月 30 日。该项 目主要任务为在 6 个项目县的 49 个乡镇、 199 个贫困村，实施农业产业链、 合作社、农村基础的建设。该项目主要建设内容包括综合价值链发展、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。具体包括扶持当地发展特色农牧产品生产；改造牛羊圈舍、修 建整治村道、 建设小型提灌站等生产服务设施； 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。 计划总投资人民币 60,000.00 万元， 其中世行贷款 5,000.00 万美元（折 合人民币 30,500.00 万元），国内配套资金人民币 29,500.00 万元。项目覆 盖泸州、凉山 2 个市（州），叙永、古蔺、金阳、布拖、昭觉、美姑 6 个 县的 49 个贫困乡（镇），199 个贫困村，8.77 万贫困人口。 2.报表编制范围 2020 年度会计报表汇总范围为世界银行贷款贫困片区产业扶贫试点 示范项目覆盖的叙永、古蔺、金阳、布拖、昭觉、美姑 6 个县项目办财务 报表及四川省财政厅指定账户报表。 3.主要会计政策 3.1 本项目财务报表按照中国的会计准则、财政部《世界银行贷款项 目会计核算办法》（财际字〔2000〕13 号）和《国际金融组织和外国政府 贷款赠款项目财务管理办法》（财国合〔2017〕28 号）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 会计核算以“权责发生制”作为记账原则，采取复式记账法记账，以 15 人民币为本位币。 即 USD1=人民币 6.3757 3.4 按照中国人民银行 2021 年 12 月 31 日汇率， 元。 4.报表项目说明 4.1 项目支出 2021 年 项 目 支 出 人 民 币 99,544,467.27 元 ， 累 计 支 出 人 民 币 560,850,166.10 元，占调整后计划总投资 117,184,621.94 的 84.95%。 4.2 货币资金 2021 年 12 月 31 日，货币资金余额为人民币 42,332,932.21 元，其中： 专用账户存款余额为人民币 11,509,080.89 元，反映项目单位期末库存现金 和银行存款（包括财政厅指定账户）余额。 4.3 预付及应收款 2021 年 12 月 31 日余额为人民币 25,937,339.12 元，反映项目单位期 末预付及应收款项。 4.4 项目拨款 2021 年 12 月 31 日余额为人民币 315,719,926.26 元， 是国内配套资金。 本项目配套资金全额来自中央、省预算安排的财政专项扶贫资金。 4.5 项目借款 2021 年 12 月 31 日余额为人民币 280,641,583.61 元，反映项目投资国 外借款（包括财政厅指定账户周转金余额）。 4.6 应付款 2021 年 12 月 31 日余额为人民币 30,314,337.96 元，反映项目单位各 种应付未付款项。 4.7 上级拨入资金 16 截至 2021 年 12 月 31 日余额为人民币 1,999,969.00 元，主要是县级配 套工作经费。 4.8 留成收入 截至 2021 年 12 月 31 日余额为人民币 444,620.60 元，主要是银行存 款利息收入等。 5.指定账户报表 本项目指定账户设在中国工商银行股份有限公司四川省分行，账号为 4402209029140017518 ，币种为美元。 2021 年度专用账户：期初余额 3,442,046.37 美元；本期世行回补总额 12,242,682.17 美元，本期利息收入 总额（存入专用账户部分）314.42 美元，合计增加 12,242,996.59 美元；本 期支付总额 13,879,871.15 美元， 本期未包括在支付额中的服务费支出 24.00 美元， 合计减少 13,879,895.15 美元；专用账户期末余额 1,805,147.81 美元。 17 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview 1. Project Overview The Loan Agreement No. of the People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in Poor Areas Project financed by the World Bank is 8509-CN. The Loan Agreement was signed on September 10, 2015 and came into effect on December 1, 2015. In February 2020, the closing date of the account of the project was extended to June 30, 2022. The main tasks of the project involve 49 townships and 199 poverty villages in 6 project counties where the agricultural industry chains, cooperatives and rural foundations are constructed. The construction contents of the project include four sub-projects, i.e. comprehensive value chain development, public infrastructure and services, industrial poverty alleviation mechanism research and promotion, and project management monitoring and evaluation. Specially, the project includes supporting the development and production of local characteristic agriculture and animal husbandry products; reconstructing cowshed and sheepfold, building and governing roads, and establishing small irrigation station and other production service facilities; supporting the development of professional agricultural cooperatives and providing agricultural and animal husbandry production skills training; and improving the industrial poverty alleviation mode, researching and promoting the industrial poverty alleviation mechanism, and enhancing agricultural project management ability. The total investment plan of the project was RMB 600,000,000.00 yuan, including USD50,000,000.00 loans from the World Bank (equivalent to RMB305,000,000.00 yuan) and RMB295,000,000.00 yuan from domestic counterpart funds. The project covers 49 poverty townships (or towns) in six counties: Xuyong County, Gulin County, Jinyang County, Butuo County, Zhaojue County and Meigu County in Luzhou City and Liangshan Yi Autonomous Prefecture, with 199 poor villages and a poverty stricken population of 87,700. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements for 2020 covers the financial statements of 6 counties covered by the People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in 18 Poor Areas Project financed by the World Bank (i.e. Xuyong County, Gulin County, Jinyang County, Butuo County, Zhaojue County and Meigu County), as well as the Designated Account set in Sichuan Provincial Finance Department. 3. Significant Accounting Policies 3.1 The financial statements of the project were prepared according to the requirements of Chinese Accounting Standards for Business Enterprises, the Accounting Methods for the World Bank Financed Project (CJZ [2000] No. 13) and the Measures for the Financial Management of Projects Using Loans and Grants of International Financial Organizations and Foreign Governments (CGH [2017] No. 28) issued by the Ministry of Finance of the PRC. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 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 = RMB 6.3757. 4. Explanation of Subjects 4.1 Project Expenditures In 2021, the project expenditure was RMB99,544,467.27 yuan, and the accumulated expenditure was RMB560,850,166.10yuan, accounting for 84.95% of the adjusted total planned investment of RMB117,184,621.94yuan . 4.2 Cash and Bank On December 31, 2021, the balance was RMB42,332,932.21 yuan. The funds in the Special Account were RMB11,509,080.89 yuan, reflecting the ending balance of cash on hand and band deposit of the project owner (including the Designated Account set in Sichuan Provincial Finance Department). 4.3 Prepaid and Receivable Its balance on December 31, 2021 was RMB25,937,339.12 yuan, reflecting the ending amount of prepaid and receivable by the project owner. 4.4 Project Appropriation Funds 19 The balance on December 31, 2021 was RMB315,719,926.26 yuan, which was the counterpart funds allocated at national level. The counterpart funds of the project were from special financial poverty alleviation funds under central and provincial budget arrangements. 4.5 Project Loan The balance on December 31, 2021 was RMB280,641,583.61 yuan, reflecting foreign loans of the project (including amount advanced to the Designated Account set in Sichuan Provincial Finance Department). 4.6 Payables The balance on December 31, 2021 was RMB30,314,337.96 yuan, reflecting various overdue payables of the project owner. 4.7 Appropriation of Fund As of December 31, 2021, the balance was RMB1,999,969.00 yuan, mainly provincial counterpart funds. 4.8 Retained Earnings As of December 31, 2021, the balance was RMB444,620.60 yuan, mainly interest earned of bank deposit. 5. Designated Account Statement The Designated Account of this project is set in Sichuan Branch, Industrial and Commercial Bank of China Limited, with the account number of 4402209029140017518, and USD as currency unit. For Special Account in 2021, the beginning balance was USD3,442,046.37; the reimbursement for the World Bank in the current period was USD12,242,682.17, and the total interest earned in the current period (the part deposited in the Special Account) was USD314.42, all which increased by USD12,242,996.59 in total. The total disbursement in the current period was USD13,879,871.15 and the service charges uncovered by the disbursement in the current period were USD24.00, both which reduced by USD13,879,895.15 in total. Thus, the ending balance in the Special Account was USD1,805,147.81. 20 三、审计发现的问题及建议 审计发现的问题及建议 除对财务报表进行审计并发表审计意见外，审计中我们还关注了项目 执行过程中相关单位遵守国家法规和项目贷款协定的情况、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。重点抽查了金阳 县、美姑县子项目，我们发现存在如下问题： （一）违反国家法规或贷款协定的问题 1.部分县项目办对不满足竣工验收条件的项目验收合格。 （1）审计抽查发现，2019 年至 2021 年金阳县子项目实施的金阳县永 胜白魔芋农民专业合作社 2.412318 公里整治村内道路（硬化）工程建设项 目、金阳县世行六期农民专业合作社蓄水池项目、金阳县集中养殖农民专 业合作社围栏集中养殖建设项目，合同金额人民币 5,754,625.30 元。金阳 县项目办（设在金阳县乡村振兴局）在施工单位未提供完整的技术档案和 施工管理资料，未按质量验收规范进行分部分项验收、隐蔽验收等中间验 收的情况下对项目验收合格。同时，还存在验收报告单填写不规范，未对 项目工程达到设计标准的情况、农户参与情况、后续管理办法是否制定、 资金使用情况是否向村民公示等予以说明，仅对如验收长度、厚度等基础 数据予以说明，无县级财政部门人员参与验收的情况。 （2）审计抽查发现，2021 年美姑县子项目实施的美姑县裕隆养殖和 种植专业合作社圈舍新建——羊舍集中养殖点附属工程项目、美姑县鹫都 种植和养殖专业合作社养殖点饲草浸塑网围栏和管道铺设新建项目 2 个项 目，合同金额人民币 1,142,105.26 元。美姑县项目办（设在美姑县乡村振 兴局）在施工单位未提供完整的技术档案和施工管理资料，未完善竣工图 或竣工图与现场实际情况不符的情况下对项目验收合格。 以上行为不符合 《建设工程质量管理条例》 第十六条第二项至四项“建 设工程竣工验收应当具备下列条件：……(二)有完整的技术档案和施工管 理资料;(三)有工程使用的主要建筑材料、建筑构配件和设备的进场试验报 告……（四）有勘察、设计、施工、工程监理等单位分别签署的质量合格 21 文件”、《建筑工程施工质量验收统一标准》中“3.0.3……各专业工种之间 的相关工序应进行交接检验， 并应记录”、世界银行贷款中国第六期扶贫项 目《贫困片区产业扶贫试点示范项目项目实施手册》中“第 5 章 项目验收 5.1 节 项目验收流程 项目实施单位自我验收-申请县项目办验收-县项目 办组织验收并填写验收报告单……出具验收报告单……5.2 节 验收内容： 3）项目实施质量是否符合项目技术标准…….附件 9 竣工项目验收报告单 （基础设施部分）1.项目工程达到设计标准的情况；2.农户参与情况；3. 后续管理办法是否制定； 4.资金使用情况是否向村民公示”和“5.2 基础设施 验收关于验收人员组成……财政等部门人员……验收内容：1）采购程序 是否满足 《采购手册》要求； 3）档案材料是否完整。包括采购证明材料…… 质量监理报告/工程施工记录……”的规定。 责成你局督促金阳县乡村振兴局、美姑县乡村振兴局整改，建议追究 相关责任人员责任，今后严格按相关规定组织验收，杜绝类似情况再次发 生。 2. 个别县项目办履职不到位，对未按设计施工的工程予以验收通过。 （1）2022 年 5 月 11 日，审计现场抽查由四川永联建设工程有限公司 实施的金阳县永盛白蘑芋农民专业合作社整治村内道路（硬化）工程，发 现支线 1 平均宽度 3.77 米，支线 3 平均宽度 3.64 米，与施工图要求的支 线宽度均为 4.5 米不符。截至 2022 年 5 月 11 日，该工程已经金阳县派来 镇凉坪村民委员会、金阳县派来镇人民政府、金阳县项目办验收合格，并 办理结算。项目实际完成总金额人民币 1,147,498.44 元，结算金额为人民 币 1,293,258.42 元，结算金额超过实际完成金额人民币 145,759.98 元。审 计指出问题后，2022 年 5 月 13 日，四川永联建设工程有限公司将金阳县 乡村振兴局多支付的人民币 145,759.98 元退回。 （2）2022 年 5 月 11 日，审计现场抽查由四川万利宏建设工程有限公 司实施的金阳县蓄水池建设项目中，发现个别蓄水池尺寸与设计图尺寸不 符，如：Ⅲ类蓄水池设计尺寸为蓄水池长 5.25 米，宽 5.25 米，高 2.9 米， 围栏尺寸长 5 米，宽 5 米，高 1.2 米，现场踏勘 3 座Ⅲ类蓄水池发现，3 座蓄水池均长度较设计少 0.12 米至 0.25 米，宽度较设计少 0.19 米至 0.35 米，栏杆高度较设计少 0.2 米至 0.23 米；Ⅱ类蓄水池设计尺寸为蓄水池长 8.25 米，宽 4.25 米，高 2.3 米，围栏尺寸长 8 米，宽 8 米，高 1.2 米，现 22 场踏勘 3 座Ⅱ类蓄水池发现，3 座蓄水池长度较设计少 0.55 米至 0.75 米， 高度较设计少 0.5 米，个别蓄水池栏杆一面无竖杆、栏杆全部损耗。截至 2022 年 5 月 11 日，该项目已由金阳县（丙底乡）木尼古尔农民专业合作 社等 14 个专业合作社、金阳县项目办验收合格。在项目实施中，施工图 提供了 3 种蓄水池实施做法，现场施工仅需采取其中一种，实际验收尺寸 与施工图要求尺寸不符，最终结算工程量按照招标工程量进行结算，合同 金额为 3,197,999.63 元。 以上行为违反《建设工程价款结算暂行办法》第十四条 “工程完工后， 双方应按照约定的合同价款及合同价款调整内容以及索赔事项，进行工程 竣工结算”、《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……不得偷工减料……”和《贫困片区产 业扶贫试点示范项目项目实施手册》中“2 项目管理机构与职责……2.7 县 项目办……向上级管理部门反映项目实施中的问题……负责对项目的监 测和评估工作……负责本县项目的验收工作、 5.项目验收……5.2 基础设施 验收……验收内容：3）项目实施质量是否符合项目技术标准……”及《建 设工程工程量清单计价规范》（GB50500-2013）中“2.0.41 单价项目工程 量清单中以单价计价的项目……根据合同工程图纸（含设计变更）和相关 工程现行国家计量规范规定的工程量计算规则进行计量，与已标价工程量 清单相应综合单价进行价款计算……”的规定。 责成你局督促金阳县乡村振兴局整改，据实办理结算，追究相关责任 人员责任，并督促所有子项目办举一反三，对类似情况进行全面自查，今 后加强对项目执行情况的监管，确保项目质量，杜绝类似情况再次发生。 你局已接受审计意见。 （二）项目管理方面存在的问题 1.监管不到位，未及时发现施工单位违规将工程转包给个人实施，涉 及金额人民币 433,192.29 元。 2020 年 3 月 30 日，金阳县扶贫外资项目管理中心与四川志明建设工 程有限公司（以下简称四川志明公司）签订金阳县联强农民专业合作社联 合社和金阳县奔康白魔芋种植农民专业合作社办公用房建设项目工程施 工合同，工程总建筑面积 198 平方米，总承包价为人民币 398,000.00 元。 23 2020 年 9 月和 2021 年 4 月，金阳县扶贫外资项目管理中心与四川志明公 司签订增量补充合同，金额共计人民币 35,192.29 元，四川志明公司的授 权代表为海哈里吉。 审计发现，2020 年 8 月 10 日，四川志明公司与海哈里吉、苦小林签 订施工承包合同，约定海哈里吉、苦小林完成招标文件施工图纸及工程量 清单所包含的全部工作内容，四川志明公司将金阳县扶贫外资项目管理中 心与其签订的合同金额（包括增量合同）扣除 2%管理费后支付给海哈里 吉、苦小林。 截至 2021 年年底，金阳县乡村振兴局向四川志明公司支付工程款人 民币 411,492.00 元， 四川志明 公司向海 哈里吉等 支付工程 款人民 币 308,462.00 元。 金阳县乡村振兴局监管不到位，在明知施工单位与个人签订有转包协 议的情况下未对相关情况进一步核实和处理。 以上行为违反了《建筑工程施工转包违法分包等违法行为认定查处管 理办法（试行）》（建市〔2014〕118 号）第七条“存在下列情形之一的， 属于转包：（一）施工单位将其承包的全部工程转给其他单位或个人施工 的……”、 《联强联合社和奔康合作社办公用房建设项目工程施工合同》中 “二、 合同的组成…… （八） 转让与分包：乙方不得擅自将工程的任一部分、 全部转让或者分包给其他方施工”和 《贫困片区产业扶贫试点示范项目项目 实施手册》“2.7 县项目办……6）负责对项目的监测和评估工作”的规定。 责成你局督促金阳县乡村振兴局整改， 建议追究相关责任人员和四川 志明公司违约责任， 今后加强对施工过程的监管， 杜绝此类问题再次发生。 你局已接受审计意见。 2.部分建设工程项目新增、变更未履行变更手续。 （1）2021 年 11 月 27 日，美姑县项目办与四川普皓建设工程有限公 司签订美姑县鹫都种植和养殖专业合作社养殖点饲草浸塑网围栏和管道 铺设新建项目合同，合同为总价承包合同，承包总价为人民币 164,105.26 元。2022 年 2 月，进行围护的土地新增了 14.57 亩，需要新增围栏 216 米、 增加 DN25#水管增加 150 米， 该项变更由美姑县外援项目管理中心的项目 负责人员在施工现场口头交代施工单位实施，未按项目变更管理办法规定 的程序办理工程变更手续，涉及金额人民币 10,520.06 元。 24 （2）2021 年 4 月 12 日，美姑县项目办与四川坤旌扬建筑工程有限公 司签订美姑县裕隆养殖和种植专业合作社圈舍新建—羊舍集中养殖点附 属工程项目合同， 合同为总价承包合同， 承包总价为人民币 978,000.00 元。 2021 年 5 月，围墙、墙面抹灰、挡墙、挡墙基础、大门、道路均有工程量 的调整，该项变更由美姑县外援项目管理中心的项目负责人员在施工现场 口头交代施工单位实施，未按项目变更管理办法的规定程序办理工程变更 手续，调整增加金额人民币 92,540.54 元。 以上行为违反了 《贫困片区产业扶贫试点示范项目采购管理手册(修订 版)》中“附件四 工程合同变更程序 提出工程变更（承包单位）——工程 变更审查（监理单位）——提出审批意见（监理单位）——组织审查（业 主）——转交设计单位（业主）——编制设计变更文件（设计单位）—— 对设计变更文件的费用和工期进行全面评估（业主、监理单位）——就设 计变更的费用和工期进行协商并达成一致（业主、监理单位、承包单位） ——签发工程变更单（监理单位）——按设计变更文件施工（承包单位）” 的规定。 责成你局督促美姑县乡村振兴局整改，建议追究相关责任人员责任， 今后按工程建设项目变更管理办法的要求，规范建设项目的变更程序。你 局已接受审计意见。 3.个别县项目办未对进度款支付申请按要求进行审查。 审计抽查发现，2019 年至 2020 年，金阳县项目办在支付金阳县丙底 乡畜牧集中交易大厅及附属工程建设项目、金阳县福泰半细毛养殖农民专 业合作社集中养殖畜圈项目建设款时，仅根据支付申请单支付，无现场进 度的确认单，无业主对支付申请进行审查的记录资料，涉及金额人民币 2,862,537.00 元。 以上行为不符合甲乙双方签订的 《工程施工合同》中“2.7.1 条约定，“合 同价的百分之九十五将在实物工程量完成 25%，65%和 100%时，根据乙 方呈交的支付申请按照上述相应比例在……。业主或项目监理在收到乙方 所呈交的支付申请后七天内完成对支付申请的审查，并做出批准或通知乙 方进行修改”和《四川省＜建设工程工程量清单计价规范＞实施办法》第 40.1.2 条“分段结算支付。既按照工程形象进度，划分不同阶段支付工程进 度款”以及 《贫困片区产业扶贫试点示范项目财务管理和会计核算手册》 第 25 十一条第一项“县级项目办……财务管理的主要职责是：1、管理和监督本 县项目资金的使用……”的规定。 责成你局督促金阳县乡村振兴局整改，今后加强对进度款支付的审 核，严格按照要求支付进度款，杜绝类似情况再次发生。你局已接受审计 意见。 4.个别县项目办未按要求对施工单位报送的结算书进行审核。 2019 年，金阳县子项目办实施的土建项目 15 个，合同金额人民币 11,851,465.24 元。2020 年，金阳县子项目办实施的土建项目 13 个，合同 金额人民币 8,638,553.63 元。2021 年，金阳县子项目办实施的土建项目 2 个，合同金额人民币 1,457,359.00 元。上述项目竣工结算资料中仅有施工 单位报送的竣工结算书，金阳县乡村振兴局未对施工单位报送的结算书进 行审核，并按合同价加增量金额的总值进行支付。 以上行为不符合《建设工程价款结算暂行办法》第十四条第二项 “单 项工程竣工结算或建设项目竣工总结算由总（承）包人编制，发包人可直 接进行审查，也可以委托具有相应资质的工程造价咨询机构进行审查。政 府投资项目，由同级财政部门审查。单项工程竣工结算或建设项目竣工总 结算经发、承包人签字盖章后有效”的规定。 责成你局督促金阳县乡村振兴局整改，建议追究相关责任人员责任， 严格按要求办理项目结算审核，据实办理结算，杜绝类似情况再次发生。 你局已接受审计意见。 5.报账回补资金未按规定缴回财政， 涉及金额人民币 3,687,925.98 元。 2016 年至 2020 年，金阳县乡村振兴局申请项目配套资金人民币 49,010,000.00 元，扣除承诺费及建设期利息人民币 890,000.00 元，金阳县 财政局实际下拨配套资金人民币 30,000,000.00 元至金阳县乡村振兴局项 目资金专用账户，财政直接支付人民币 18,120,000.00 元。项目支付模式是 对于合格费用，先由项目办使用财政资金垫付，在完成提款报账后，世行 资金回补来补足该部分资金空缺。截至 2021 年 12 月 31 日，该账户余额 人民币 3,687,925.98 元，全部为报账回补资金（财政前期垫付资金），未 按规定缴回财政。 以上行为不符合《中华人民共和国预算法实施条例》（1995 年）第三 26 十八条“各级政府、各部门、各单位应当加强对预算支出的管理，严格执行 预算和财政制度......”、《中华人民共和国预算法实施条例》（2020 年）第 六十条“各级政府、各部门、各单位应当......合理安排支出进度”和《财政部 关于收回财政存量资金预算会计处理有关问题的通知》（财预〔2015〕81 号） 第四条“除……外国政府和国际金融组织贷款赠款、 代管资金以及其他 经财政部认定的财政专户资金外，其余财政专户资金中的存量资金应按照 财政存量资金进行统计和清理.......其余财政支出专户资金应全部调入国 库......”的规定。 责成你局督促金阳县乡村振兴局整改，对账户资金余额进行清理上交 财政，今后按项目进度申请财政配套资金，严格执行国库集中支付制度， 杜绝类似情况再次发生。 6.个别项目县财务管理不符合相关规定，涉及金额人民币 24,337.00 元。 （1）未按规定使用公务卡结算，涉及金额人民币 9,373.00 元。 审计抽查发现，2021 年，美姑县项目办部分燃油费、住宿费支出未按 规定使用公务卡结算，使用现金支付，涉及金额人民币 9,373.00 元。 以上行为不符合《美姑县财政局关于印发《美姑县行政事业单位差旅 费管理办法》的通知》 “第十六条 住宿费 ……出差人员应当在职务级别 对应的住宿费标准限额内，选择安全、经济、便捷的宾馆住宿或各地定点 接待宾馆住宿，在限额标准内凭公务卡消费单及发票据实报销……”的规 定。 （2）报账手续不合规，涉及资金人民币 14,964.00 元。 审计抽查发现，2021 年，美姑县项目办 4 名工作人员前往兰州培训考 察，出差未经单位负责人审批签字，乘机未经县级分管领导审批签字，涉 及往返飞机票费、退改费及保险费人民币 14,964.00 元。 以上行为不符合《美姑县财政局关于印发《美姑县行政事业单位差旅 费管理办法》的通知》 第九条“城市间交通费……科级及以下人员出差乘 坐飞机要从严控制，出差路途较远或出差任务紧急的，经县级领导批准方 可乘坐飞机。未经批准乘坐飞机的，可按火车硬卧中铺票价报销外，其余 费用自行负担”的规定。 责成你局督促美姑县乡村振兴局整改，加强财务管理，严格执行相关 27 财务管理规定，杜绝类似情况再次发生。你局已接受审计意见。 7.个别合作社会计核算不规范，涉及金额人民币 1,557,190.00 元。 审计抽查发现，2019 至 2020 年，金阳县丰农畜牧养殖农民专业合作 社采购西门塔尔牛后与农户签订《代养协议》，将肉牛发放给农户，《代 养协议》约定牛仍属合作社，但合作社账务处理错误，减少账上牲畜（禽） 资产人民币 1,557,190.00 元。 以上行为违反了《中华人民共和国会计法》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、会计账簿记录与会计凭证的有关内容相 符、会计账簿之间相对应的记录相符、会计账簿记录与会计报表的有关内 容相符”的规定。 责成你局督促相关专业合作社整改，切实加强项目财务和资产管理， 按规定调整会计账目，杜绝类似情况再次发生。你局已接受审计意见。 （三）项目绩效方面存在的问题 1.个别合作社固定资产闲置，涉及金额人民币 186,260.30 元。 2017 年-2020 年，金阳县奔康白魔芋种植农民专业合作社、金阳县联 强农民专业合作社联合社、金阳县永胜白魔芋农民专业合作社及金阳县丰 农畜牧养殖农民专业合作社的办公设备及办公家具验收入库。 2022 年 5 月 11 日， 审计现场抽查发现， 上述办公设备及办公家具处于闲置未使用状况， 涉及金额人民币 186,260.30 元。 以上行为违反了《贫困片区产业扶贫试点示范项目财务管理和会计核 算手册》第十九条“项目资产管理 ……项目办应督促项目受益人加强对项 目资产的管理……”的规定。 责成你局和金阳县乡村振兴局应督促相关专业合作社整改，督促合作 社加强资产管理，加强资产利用，杜绝类似情况再次发生。你局已接受审 计意见。 2.个别项目未按合同约定推进，项目进度滞后。 28 （1）2021 年 8 月 25 日，金阳县项目办与四川永策工程咨询服务有限 公司签订金阳县世行第六期扶贫项目现状调查及可持续发展总体报告咨 询服务合同，咨询服务费为人民币 420,000.00 元，合同要求 2021 年 12 月 20 日前提交总体报告和分析报告终稿。 四川永策工程咨询服务有限公司于 2021 年 10 月出具了总体报告初稿。截至 2022 年 5 月，尚未完成终稿。 以上行为不符合甲乙双方签订的《金阳县世界银行贷款“贫困片区产 业扶贫试点示范项目”农民专业合作社现状调查及可持续发展咨询服务合 同》 中“附表 C 有关咨询顾问报告责任 ……咨询顾问根据任务大纲要求， 按期提交项目成果。 2021 年 12 月 20 日前提交金阳县世行第六期扶贫项目 现状调查及可持续发展总体报告， 2021 年 12 月 20 日前提交每一个合作社 的业务计划和运营模式分析报告要附问题清单及对策表，要求做到一社一 策、一社一表”的规定。 （2）2021 年 11 月 27 日，美姑县项目办分别与四川百亿建设工程有 限公司和凉山鸿浩建设工程有限公司签订美姑县富康种养殖专业合作养 殖点饲草加工厂房和花椒加工厂房及各附件建设项目和美姑县井叶特西 种植养殖专业合作社养殖点饲草加工厂房和花椒加工厂房及各附件建设 项目合同， 合同金额分别为人民币 1,002,929.00 元和人民币 493,678.93 元， 合同均要求：工期 40 天，2022 年 1 月 30 日完工。截止 2022 年 5 月，上 述两个项目尚未完工。 以上行为不符合甲乙双方签订的《贫困片区产业扶贫试点示范项目工 程施工合同》中“5.项目名称、建设地点及项目实施工期：……本工期为 历时 40 天……6.工期及误期违约责任 本工程竣工日期为 2022 年 1 月 20 日。如有特殊情况（自然灾害影响），项目可以推迟到 2022 年 1 月 30 日 前完成”的规定。 责成你局督促金阳县乡村振兴局、美姑县乡村振兴局整改，切实履职 尽责，督促项目合作单位严格履行合同约定，加快项目推进，确保项目按 期完成。你局已接受审计意见。 3.部分专业合作社项目未实现盈利，亏损人民币 465,879.73 元。 审计抽查发现，2021 年，美姑县尼木莫古种植养殖专业合作社采购半 细毛羊 1128 只 65008 斤，单价 30 元／每斤，合计金额人民币 1,950,240.00 元，养殖中死亡 139 只，出售半细毛羊 989 只 57752 斤，单价人民币 30 29 元／每斤， 出售总价人民币 1,732,560.00 元，以上总亏损人民币 217,680.00 元，占总投资的 11.16%。 审计抽查发现，2021 年，美姑县井叶特西种植养殖专业合作社采购凉 山半细毛羊 450 只，单价人民币 2,000.00 元 / 每只，合计金额人民币 900,000.00 元。截至审计日已死亡 87 只，亏损人民币 174,000.00 元，已出 售 187 只，出售金额人民币 299,880.00 元，平均每只的出售价为人民币 1,603.21 元，每只出售价比采购价低人民币 396.79 元，亏损 74,199.73 元， 以上总亏损人民币 248,199.73 元，占总投资 27.54%。 以上行为不符合 《国际金融组织和外国政府贷款赠款管理办法》 （2016 年财政部第 85 号令）第十二条第二项“项目实施单位履行下列职责：按照 贷款、赠款法律文件和国内相关规定，落实项目配套资金，组织项目采 购，开展项目活动，推进项目进度，监测项目绩效等”的规定。 责成你局督促美姑县乡村振兴局要求上述合作社整改，认真核查亏损 原因并依法依规严肃处理，在今后的项目实施过程中，加强项目管理，切 实增加农民收入，促进合作社可持续发展，杜绝类似情况再次发生。你局 已接受审计意见。 4.个别县项目办未严格按规定开展绩效评价工作。 截至 2022 年 5 月 12 日，金阳县乡村振兴局未提交 2021 年项目绩效 目标申报表，未对 2021 年项目绩效情况实施监控。 以上行为不符合《金阳县财政局关于全面开展预算绩效目标管理的通 知》（金财办〔2021〕8 号）中“……县级各单位在开展 2021 年部门预算 编制工作时，要同步开展绩效目标管理工作并要求本级预算类型全覆 盖……绩效目标……嵌入预算管理的全过程”、《金阳县财政局关于开展 2021 年预算绩效运行监控工作的通知》（金财办〔2021〕17 号）中“…… 所有一级预算单位对本单位所有项目和部门整体实施绩效运行监控……” 的规定。 责成你局督促金阳县乡村振兴局整改，严格按要求开展绩效评价工 作，杜绝类似情况再次发生。你局已接受审计意见。 （四）项目采购检查的情况。 按照世行要求，我们对 14 个合同开展了采购检查，合同金额合计 30 2,042,408.55 美元，分别占应检查合同数和应检查合同金额的 15.22% 和 53.12% （详见附表 2）。应检查合同数为前次检查至本次检查期间签订的 后审合同数。检查中我们关注了采购过程、合同管理和治理情况，发现存 在个别县项目办检查、监督不够到位，部分项目询价行为不符合相关要求 的问题（详见附表 1）： 未严格执行政府采购相关规定。 （1）部分项目未按要求发布采购公告、评标专家的选取不符合相关 规定。 审计抽查发现，2020 年至 2021 年，金阳县项目办在金阳县人民政府 网站发布金阳县世行六期农民专业合作社蓄水池建设项目、金阳县福泰半 细毛羊养殖农民专业合作社集中养殖圈舍加工房和草籽房项目、集中养殖 农民专业合作社围栏养殖建设项目的询价公告，金阳县丰农畜牧养殖农民 专业合作社采购西门塔尔二杂能繁母牛和西门塔尔种公牛项目、金阳县腾 达畜牧养殖农民专业合作社采购西门塔尔能繁母牛头和种公牛项目等 5 个 项目的询价公告，涉及金额人民币 9,146,918.63 元。金阳县项目办未按要 求在四川政府采购网发布公告，项目评标专家在金阳县第六期世行项目技 术咨询小组 8 名成员中选取，未按要求在四川省政府采购评审专家库中随 机抽取。 以上行为违反 《四川省财政厅关于印发四川省政府采购非招标采购方 式实施办法的通知》（川财采〔2015〕36 号）第三十二条“……评审委员 会由采购人代表和评审专家共 3 人以上单数组成，其中评审专家人数不得 少于成员总数的 2/3”、第三十三条“……评标专家应当从四川省政府采购 评审专家库内随机抽取”、 《四川省财政厅关于做好政府采购信息公开工作 有关事项的通知》（川财采〔2017〕21 号）中“四、统一信息平台发布 四 川 政 府 采 购 网 （ www.sczfcg.com) （ 即 中 国 政 府 采 购 网 四 川 分 网 (www.ccgp-sichuan.gov.cn)），为我省唯一指定的政府采购信息公开网络平 台，通过四川政府采购网发布的有关政府采购信息具备法定效力，法定应 当公开的政府采购信息不得通过其他发布媒体和渠道替代在四川政府采 购网发布”的规定。 （2）个别项目采购程序倒置，在采购实施前已确定供应商。 31 抽查发现，2021 年 7 月 9 日，金阳县项目办在中国招标投标公共服务 平台-世界银行专区发布金阳县农民专业合作社现状调查及可持续发展咨 询服务项目意向书征询函。2021 年 7 月 26 日在金阳县扶贫外资项目管理 中心会议室进行开标，由项目办自行组建的评审专家推荐了入围短名单的 三家单位。2021 年 8 月 10 日，短名单中的四川永策工程咨询服务有限公 司一家单位递交了项目建议书。2021 年 9 月 3 日，经评审，评标小组推荐 四川永策工程咨询服务有限公司为中标单位。 经查，金阳县项目办于 2021 年 8 月 11 日向四川永策工程咨询服务有 限公司发出中标通知书，并于 2021 年 8 月 25 日与四川永策工程咨询服务 有限公司签订金阳县农民专业合作社现状调查及可持续发展咨询服务合 同，合同签订早于最终评审结果，合同金额人民币 420,000.00 元。 以上行为不符合《贫困片区产业扶贫试点示范项目采购管理手册》中 “6.4.1 条咨询公司选择程序（CQS）：进行综合评审，选择咨询公司并形 成报告—给选定的咨询公司发送建议书征询文件—咨询公司提交合并的 技术和财务建议书—评审建议书，进行合同谈判—签合同—实施合同—完 成任务—实施评估”的规定。 责成你局督促金阳县乡村振兴局整改，建议追究相关责任人员责任， 加强对相关法规的学习，今后严格执行政府采购相关规定，杜绝类似情况 再次发生。 （五）上一年度审计发现问题未整改情况 上一年度审计报告中披露的 19 个问题已全部整改。 32 III. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable state laws and regulations and the loan agreement of the relevant entities, internal control and project management, project performance and the follow-up of previous recommendations during the project implementing process. After spot check mainly over Jinyang County Component and Meigu County Component, we found the following issues: Non-compliance with state laws and regulations or the applicable provisions of the loan agreement 1. Some County Project Offices accepted the projects that did not meet the conditions of project completion acceptance. (1) According to the findings from auditing and random inspection, from 2019 to 2021, the Jinyang County Component implemented the construction project of 2.412318 kilometers of roads (hardening) of Jinyang County Yongsheng White Konjac Farmers' Cooperative, the Jinyang County Reservoir Project of World Bank Phase VI Farmers' Cooperative, and the fenced and centralized breeding construction project of Jinyang County Centralized Breeding Farmers' Cooperative with a contract amount of RMB5,754,625.30 yuan. Jinyang County Project Office which was set in Jinyang County Rural Revitalization Bureau accepted the projects without the Construction Contractor providing complete archives and construction management materials, and without intermediate acceptance such as partial and subdivisional acceptances and concealed acceptance as specified in the quality acceptance specifications. At the same time, there were also irregularities in the completion of the acceptance report form, and there was no description of the project works to meet the design standards, the participation of farmers, the development of follow-up management methods, whether the use of funds was publicized to the villagers, except for basic data such as acceptance length, thickness, etc., and no county-level financial department personnel was involved in the acceptance of the situation. (2) According to the findings from auditing and random inspection, in 2021, 33 Meigu County Component implemented the new construction of enclosures for Meigu County Yulong Breeding and Planting Professional Cooperative - ancillary projects for sheep sheds centralized breeding sites and the new construction of forage dipping net fencing and pipe laying projects at breeding sites for Meigu County Jiudu Planting and Breeding Professional Cooperative, with a contract amount of RMB1,142,105.26 yuan. Meigu County Project Office which was set in Meigu County Rural Revitalization Bureau accepted the project without the Construction Contractor providing complete archives and construction management materials, and without perfecting the as-built drawings or having the as-built drawings not match with the actual situation on site. The above practice did not conform to the following provisions: Articles 16(2)-(4) of the Regulation on the Quality Management of Construction Projects: "The construction project for completion-based check and acceptance shall satisfy the following conditions:...(2) There must be complete technical archives and construction management materials; (3) There must be reports on into-spot tests of major construction materials, components, fittings and equipment used for the construction project... (4) There must be a quality conformity document as signed respectively by the entities of the survey, design, construction, supervision, etc."; the Unified Standard for Constructional Quality Acceptance of Building Engineering: "3.0.3... The related procedures between different professional types of work should be inspected for handover and recorded"; the Implementation Manual for the Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project financed by the World Bank for China's sixth poverty alleviation project, "Chapter 5 Project Acceptance... Section 5.1 Process of Project Acceptance... The self-acceptance of the project implementation unit... Acceptance by the project office of the applying county... The County Project Office shall organize the acceptance and fill in the acceptance report... Issue acceptance report... Section 5.2 Acceptance Content: 3) Whether the project quality meets the technical standards of the project... Appendix 9 Acceptance Report of the Completed Project (Infrastructure Part) 1. The compliance of the project with design standards; 2. The participation of farmers; 3. The formulation of follow-up management measures; 4. The disclosure of the use of funds to villagers." And "5.2 Staffing for Infrastructure Acceptance Inspection... Staff from the financial department... Acceptance content: 1) Compliance of the procurement procedure with the requirements of the Procurement Manual; 3) whether the archival materials are complete, including proof of procurement... quality supervision report/construction record..." . 34 Your bureau was instructed to urge Jinyang County Rural Revitalization Bureau and Meigu County Rural Revitalization Bureau to rectify the issue, hold the responsible personnel accountable, and organize acceptance in strict accordance with relevant regulations in the future to prevent similar situations from happening again. 2. Some County Project Offices failed to perform its duties in place, and the project not constructed according to the design were accepted and passed. (1) On May 11, 2022, by auditing and on-site sampling of the renovation of roads (hardening) in the village of Jinyang County Yongsheng White Konjac Farmers' Professional Cooperative implemented by Sichuan Yonglian Construction Engineering Co., Ltd, it was found that the average width of branch line 1 was 3.77 meters and the average width of branch line 3 was 3.64 meters, which did not match the width of the branch lines required by the construction drawings, both of which were 4.5 meters. As of May 11, 2022, the project has been accepted by Jinyang County Pailai Town Liangping Villagers Committee, Jinyang County Pailai Town People's Government, and Jinyang County Project Office, and the settlement has been processed. The actual total amount of the project completed was RMB1,147,498.44 yuan and the settlement amount was RMB1,293,258.42 yuan, which exceeded the actual amount completed by RMB145,759.98 yuan. After the issue was pointed out by the audit, on May 13, 2022, Sichuan Yonglian Construction Engineering Co., Ltd. returned the overpayment of RMB145,759.98 yuan to the Jinyang County Rural Revitalization Bureau. (2) On May 11, 2022, by auditing and on-site sampling of the construction project of cisterns in Jinyang County implemented by Sichuan Wanlihong Construction Engineering Co., Ltd., it was found that the size of individual cisterns did not match the size of the design drawings, the design size of class III cisterns was 5.25 meters long, 5.25 meters wide and 2.9 meters high, the size of the fence was 5 meters long, 5 meters wide and 1.2 meters high, and the site survey of three class III cisterns found that three cisterns were less than the design of 0.12 m to 0.25 m in length, less than the design of 0.19 m to 0.35 m in width, and the railing was less than the design of 0.2 m to 0.23 m in height; the design size of class II cisterns was 8.25 m long, 4.25 m wide, 2.3 m high, the size of the fence was 8 m long, 8 m wide, 1.2 m high, and the site survey of three class II cisterns found that three cisterns were less than the design of 0.55 m to 0.75 m in length, less than the design of 0.5 m in height; there was no vertical bar on one side of the individual cistern railing, and all of the railings of 35 the individual cistern was lost. As of May 11, 2022, the project has been accepted by 14 professional cooperatives including Jinyang County (Bingdi Township) Muniguer Farmers' Professional Cooperative, and Jinyang County Project Office. In the implementation of the project, the construction plan provided three kinds of cistern implementation practices, only one of which needed to be taken for on-site construction, the actual size did not match the size required by the construction plan, and the quantity of final settlement works was settled in accordance with the bidding quantities, with the contract amount of RMB3,197,999.63 yuan. The above practice violated the following provisions: Article 14 of Interim Measures for Settlement of Construction Project Price: "After the completion of the project, both parties shall settle the project completion in accordance with the agreed contract price and contract price adjustment contents and claims", Article 28 of Regulations on Quality Management of Construction Projects: "The Construction Contractor must construct in accordance with the engineering design drawings and construction technical standards ... without cutting corners ..." and the provisions of the Project Implementation Manual for Pilot Demonstration Projects for Poverty Alleviation in Poverty-stricken Areas: "2 Project Management Institutions and Responsibilities ...2.7 County Project Office ... to reflect problems in project implementation to the upper management ... to be responsible for the monitoring and evaluation of the project ... to be responsible for the acceptance of the projects in the county, 5. Project Acceptance ...5.2 Infrastructure acceptance ... acceptance content: 3) whether the quality of project implementation is in line with the technical standards of the project ..." and the provisions of the Code of Bills of Quantities and Valuation for Construction Works (GB50500-2013): "2.0.41 The items in the bill of quantities for single-priced items ... are measured according to the contract engineering drawings (including design changes) and the rules for calculating the number of works stipulated in the current national measurement code for the relevant works, and the price is calculated with the corresponding comprehensive unit price of the priced bill of quantities ...". Your bureau was instructed to urge the Jinyang County Rural Revitalization Bureau to rectify the situation, handle the settlement according to the facts, hold the relevant responsible personnel accountable, and urge all Component Offices to learn from it, conduct a comprehensive self-examination of similar situations, strengthen the supervision of project implementation in the future, ensure the quality of the project, and prevent the recurrence of similar situations. Your bureau accepted the suggestion. 36 Issues on project management 1. Inadequate supervision and failure to timely detect the Construction Contractor's illegal subcontracting of projects to individuals for implementation, involving an amount of RMB433,192.29 yuan. On March 30, 2020, Jinyang County Poverty Alleviation Foreign Financing Project Management Center (hereinafter referred to as PMC of Jinyang County ) and Sichuan Zhiming Construction Engineering Co., Ltd (hereinafter referred to as Sichuan Zhiming) entered into a construction contract for the office construction project of Jinyang County Lianqiang Farmers' Cooperative United Society and Jinyang County Benkang White Konjac Planting Farmers' Cooperative, with a total construction area of 198 square meters and a total contract price of RMB398,000.00 yuan. In September 2020 and April 2021, PMC of Jinyang County signed incremental supplementary contracts with Sichuan Zhiming for a total amount of RMB35,192.29 yuan, and Sichuan Zhiming's authorized representative was Haihaliji. According to findings from auditing, on August 10, 2020, Sichuan Zhiming signed a construction contract with Haihaliji and Ku Xiaolin, stipulating that Haihaliji and Ku Xiaolin would complete all the work contents contained in the construction drawings and bill of quantities of the bidding documents, and Sichuan Zhiming would pay the amounts of the contract signed by PMC of Jinyang County with it (including the incremental contract) less 2% management fee to Haihaliji and Ku Xiaolin. As of the end of 2021, Jinyang County Rural Revitalization Bureau paid RMB411,492.00 yuan to Sichuan Zhiming for the project, and Sichuan Zhiming paid RMB308,462.00 yuan to Haihaliji and others for the project. Jinyang County Rural Revitalization Bureau did not have proper supervision and did not further verify and deal with the relevant situation when it knew that the Construction Contractor had signed subcontracting agreements with individuals. The above practice violated the following provisions: Article 7 of the Measures for the Administration of the Determination and the Investigation and Punishment of Assignment of Contract, Illegal Subcontracting and Other Illegal Acts in the Construction of Building Projects (for Trial Implementation) (JS [2014] No. 118): "Any of the following circumstances shall belong to 37 subcontracting: (I) the Construction Contractor will transfer all the works contracted by it to other organizations or individuals for construction...", the provisions of the Construction Contract on Office Building Construction Project of Lianqiang United Society and Benkang Cooperative: "II. Composition of the Contract ... (8) transfer and subcontracting: Party B shall not transfer any part or all of the projects without authorization or subcontract them to other parties" and the provisions of the Project Implementation Manual for Pilot Demonstration Projects for Poverty Alleviation in Poverty-stricken Areas: "2.7 County Project Office ...6) to be responsible for monitoring and evaluation of the project". Your bureau was instructed to urge the Jinyang County Rural Revitalization Bureau to rectify the situation, hold the relevant responsible personnel and Sichuan Zhiming liable for breach of contract, and strengthen the supervision of the construction process in the future to prevent such issues from happening again. Your bureau accepted the suggestion. 2. Some construction projects were added and changed without fulfilling the change procedures. (1) On November 27, 2021, Meigu County Project Office signed a contract with Sichuan Puhao Construction Engineering Co., Ltd. for a new project of forage dipping net fencing and pipeline laying at the breeding site of Meigu County Jiudu Planting and Breeding Professional Cooperative, which was a lump sum contract with a total contract price of RMB164,105.26 yuan. In February 2022, the land for fencing was increased by 14.57 mu, which required additional 216 meters of the fence and 150 meters of DN25# water pipe. The change was verbally explained to the Construction Contractor by the project manager of Meigu County Foreign Aid Project Management Center at the construction site, and the project change procedures were not carried out in accordance with the project change management methods, which involved an amount of RMB10,520.06 yuan. (2) On April 12, 2021, Meigu County Project Office and Sichuan Kunjingyang Construction Engineering Co., Ltd. signed the contract for the new construction of enclosures of Meigu County Yulong Breeding and Planting Professional Cooperative - sheep house centralized breeding site subsidiary project, which was a lump-sum contract with a total contract price of RMB978,000.00 yuan. In May 2021, the number of enclosures, wall plaster, retaining wall, retaining wall foundation, gate and road were adjusted. The change was verbally explained to 38 the Construction Contractor by the project manager of Meigu County Foreign Aid Project Management Center at the construction site, and the project change procedures were not carried out according to the procedures of project change management methods; the adjustment resulted in an increase of RMB92,540.54 yuan. The above practice violated the provisions in the Procurement Management Manual for Pilot Demonstration Projects for Poverty Alleviation in Poverty-stricken Areas (Revised): "Annex IV Procedures for Changes in Engineering Contracts: Propose engineering change (Contractor) -Review engineering change (Supervisor)-Propose opinions for approval (Supervisor) -Organize review (Owner) -Refer to the design unit (Owner) -Prepare design change documents (Design Unit) - Conduct a comprehensive assessment of the cost of the design change documents and duration (Owner, Supervisor) - Negotiate and agree on the cost and duration of design changes (Owner, Supervisor, Contractor) - Issue engineering change orders (Supervisor) --Construct as per the design change documents (Contractor)". Your bureau was instructed to urge the Meigu County Rural Revitalization Bureau to rectify the situation, hold the relevant responsible personnel accountable, and standardize the change procedures of construction projects in the future according to the requirements of change management methods of engineering construction projects. Your bureau accepted the suggestion. 3. Individual County Project Office failed to review the progress payment applications as required. According to findings from auditing and random inspection, from 2019 to 2020, the Jinyang County Project Office, when paying for the construction of the centralized livestock trading hall and ancillary engineering construction project in Bindi Township of Jinyang County and the centralized breeding livestock enclosure project of Jinyang County Fotai Semi-fine Wool Sheep Breeding Farmers' Cooperative, made payments only based on payment application sheets, without confirmation sheets of on-site progress and without record information of the Owner's review of the payment application, involving an amount of RMB2,862,537.00 yuan. The above practice did not comply with the following provisions: Clause 2.7.1 of the Engineering and Construction Contract signed between Party A and Party B: "Ninety-five percent of the Contract Price will be paid when 25%, 65% 39 and 100% of the physical quantities of work have been completed, according to the payment application submitted by Party B in accordance with the above-mentioned proportion in.... The Owner or the Project Supervisor will complete the review of the payment application within seven days after receiving the payment application submitted by Party B and make approval or notify Party B for modification." and Clause 40.1.2 of Measures of Sichuan Province for the Implementation of the Code of Bills of Quantities and Valuation for Construction Works: "settlement and payment by phase, which means the payment for the progress of the project shall be made according to the project image progress, by dividing into different phases" and Item 1 of Article 11 of Financial Management and Accounting Manual of Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank: " Project Office on county level... the main responsibilities of financial managemen includes managing and supervising the use of project funds in the county". Your bureau was instructed to urge Jinyang County Rural Revitalization Bureau to rectify the situation, strengthen the audit of progress payments in the future, pay progress payments strictly in accordance with the requirements, and prevent similar situations from happening again. Your bureau accepted the suggestion. 4. Individual County Project Office failed to review the settlement statements submitted by the Construction Contractor as required. In 2019, Jinyang County Component Office implemented 15 civil construction projects with a contract amount of RMB11,851,465.24 yuan. In 2020, Jinyang County Component Office implemented 13 civil construction projects with a contract amount of RMB8,638,553.63 yuan. In 2021, Jinyang County Component Office implemented 2 civil construction projects with a contract amount of RMB1,457,359.00 yuan. The completion settlement documents of the above projects only included the settlement statements of completion submitted by the Construction Contractor. Jinyang County Rural Revitalization Bureau did not check the settlement statements submitted by the Construction Contractor and paid the total value of the contract price plus the incremental amount. The above practice did not comply with Article 14(2) of the Interim Measures for Construction Price Settlement: "The completion settlement of a single project or the summary account of the completion of a construction project shall be prepared by the general (contractor) contractor, and the employer may 40 conduct the review directly or may entrust the review to an engineering cost consulting agency with appropriate qualifications. The government-invested projects shall be reviewed by the financial department at the same level. Single project completion settlement or the general settlement of the construction project completion shall be valid after the signature and seal of the employer and the contractor". Your bureau was instructed to urge Jinyang County Rural Revitalization Bureau to rectify the situation, hold the relevant responsible personnel accountable, handle the project settlement review in strict accordance with the requirements, handle the settlement truthfully and prevent the recurrence of similar situations. Your bureau accepted the suggestion. 5. The reported backfill funds were not paid back to the finance as required, involving an amount of RMB 3,687,925.98 yuan. From 2016 to 2020, Jinyang County Rural Revitalization Bureau applied for RMB49,010,000.00 yuan of matching funds for the project with RMB890,000.00 yuan of commitment fees and interest deducted during the construction period. Jinyang County Finance Bureau actually allocated matching funds of RMB30,000,000.00 yuan to the special account of Jinyang County Rural Revitalization Bureau for project funds, and the finance directly paid RMB18,120,000.00 yuan. The project payment mode was that for eligible expenses, the project office would first use financial funds to pay in advance, and the world bank fund would make up the fund vacancy after the withdrawal and reimbursement were completed. As of December 31, 2021, the balance of the account was RMB3,687,925.98 yuan, all of which was deposited by World Bank (financial advance funds), had not been paid back to the finance as required. The above practice did not comply with the following provisions: Article 38 of the Regulations on the Implementation of the Budget Law of the People's Republic of China (1995): "The governments at all levels and all departments and entities shall strengthen the management of budgetary expenditures and strictly implement the budgetary and financial system...", Article 60 of the Regulations on the Implementation of the Budget Law of the People's Republic of China (2020): "Governments at all levels, departments and units shall ... arrange expenditure progress reasonably" and Article 4 of the Circular of the Ministry of Finance on Issues Relating to the Budgetary Accounting Treatment of Recovered Financial Stock (CY [2015] No. 81): "Except for ... loan grants 41 from foreign governments and international financial organizations, escrow funds and other financial dedicated funds identified by the Ministry of Finance, the rest of the stock of financial dedicated funds shall be counted and cleaned up in accordance with the financial stock .... The remaining funds in the special account for financial expenditure shall be transferred to the State Treasury ..." . Your bureau was instructed to urge Jinyang County Rural Revitalization Bureau to rectify the situation, clean up the balance of funds in the account and turn it over to the treasury, apply for financial supporting funds according to the project progress in the future, and strictly implement the centralized payment system of the treasury to prevent similar situations from happening again. Your bureau accepted the suggestion. 6. The financial management of individual project counties did not comply with the relevant regulations, involving an amount of RMB24,337.00 yuan. (1) Failure to use official cards for settlement in accordance with regulations, involving an amount of RMB9,373.00 yuan. According to the findings from auditing and spot inspection, in 2021, some of the fuel and accommodation expenses of the Meigu County Project Office were not settled by official cards as required and were paid in cash, involving an amount of RMB9,373.00 yuan. The above practice did not comply with the following provisions: Article 16 of the Notice of the Meigu County Finance Bureau on Issuing and Printing the Measures for the Management of Travel Expenses of Meigu County Administrative and Institutional Units": Accommodation ... traveling personnel should choose safe, economical and convenient hotel accommodation or designated reception hotels within the standard limit of accommodation expenses corresponding to their position level, which shall be reimbursed truthfully within the limit standard based on the consumption slip of official card and invoice ...". (2) Non-compliance with the reimbursement procedures, involving funds of RMB14,964.00 yuan. According to the findings from auditing and spot inspection, in 2021, four staff members of the Meigu County Project Office went to Lanzhou for training and inspection, traveled without the approval and signature of the head of the unit, 42 and took a flight without the approval and signature of the county-level subordinate leader, involving RMB14,964.00 yuan for air ticket fees, refunds, and insurance fees. The above practice did not comply with the following provisions: Article 9 of the Notice of the Meigu County Finance Bureau on Issuing and Printing the Measures for the Management of Travel Expenses of Meigu County Administrative and Institutional Units: "Inter-city Transportation Costs ... personnel at the section level and below shall be strictly controlled when traveling by air, and those who travel a long way or have an urgent business trip shall be allowed to travel by air with the approval of the county-level leader; if by air without approval, the reimbursement can be made according to the train hard sleeper mid-fare, the rest of which shall be at their own expense." Your bureau was instructed to urge Meigu County Rural Revitalization Bureau to rectify the situation, strengthen financial management, strictly implement relevant financial management regulations, and prevent similar situations from happening again. Your bureau accepted the suggestion. 7. The accounting of individual cooperatives was not standardized, involving an amount of RMB1,557,190.00 yuan. According to the findings from auditing and spot check, from 2019 to 2020, Jinyang County Fengnong Livestock Breeding Farmers' Cooperative signed the Breeding Agency Agreement with farmers after purchasing Simmental cattle and distributing the beef cattle to farmers, and the Breeding Agency Agreement agreed that the cattle shall remain the property of the Cooperative, but the Cooperative's accounting treatment was wrong, reducing the livestock (poultry) assets on the account by RMB1,557,190.00 yuan. The above practice violated Article 17 of Accounting Law of the People's Republic of China: "Each unit shall regularly check the accounting book records with the physical objects, funds and relevant materials to ensure that the accounting book records are consistent with the actual amount of the physical objects and funds, that the accounting book records are consistent with the relevant contents of the accounting vouchers, that the corresponding records between the accounting books are consistent, and that the accounting book records are consistent with the relevant contents of the accounting statements" . Your bureau was instructed to urge the relevant professional cooperatives to 43 rectify the situation, effectively strengthen the financial and asset management of the project, adjust the accounting accounts in accordance with the regulations, and prevent the recurrence of similar situations. Your bureau accepted the suggestion. Issues on project performance 1. Individual cooperatives' fixed assets were idle, involving an amount of RMB186,260.30 yuan. From 2017 to 2020, the office equipment and office furniture of Jinyang County Benkang White Konjac Planting Farmers' Professional Cooperative, Jinyang County Lianqiang Farmers' Professional Cooperative United Society, Jinyang County Yongsheng White Konjac Farmers' Professional Cooperative and Jinyang County Fengnong Livestock Breeding Farmers' Professional Cooperative were accepted into storage. On May 11, 2022, according to findings from auditing and on-site random inspection, the above office equipment and office furniture were idle and unused, with the amount involved of RMB186,260.30 yuan. The above practice violated the following provisions of Article 19 of Financial Management and Accounting Manual of Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project Financed by the World Bank: " Project asset management...The project office should urge project beneficiaries to strengthen the management of project assets" . Your bureau was instructed that your bureau and the Jinyang County Rural Revitalization Bureau should urge the relevant professional cooperatives to rectify the situation and urge the cooperatives to strengthen asset management and enhance asset utilization to prevent similar situations from happening again. Your bureau accepted the suggestion. 2. Individual projects were not promoted as agreed in the contract, and the project progress lagged behind. (1) On August 25, 2021, the Jinyang County Project Office signed a contract with Sichuan Yongce Engineering Consulting Services Co., Ltd. for consulting services for the overall report on the survey of the current situation and sustainable development of the sixth phase of poverty alleviation projects in 44 Jinyang County financed by the World Bank, with the consulting service fee of RMB420,000.00 yuan. It was required in the contract to submit the final draft of the overall report and analysis report by December 20, 2021. Sichuan Yongce Engineering Consulting Services Co., Ltd. issued the first draft of the overall report in October 2021. As of May 2022, the final draft had not been completed. The above practice didn’t comply with Attached List C of the Contract of Consulting Services for the Overall Report on the Survey of the Current Situation and Sustainable Development of the Sixth Phase of Poverty Alleviation Projects: "The consultant's reporting responsibilities... The consultant shall submit the project results on schedule according to the requirements of the task syllabus. Submit the current situation investigation and overall sustainable development report of the world bank's phase VI poverty alleviation project in Jinyang County before December 20, 2021. Submit the business plan and operation mode analysis report of each cooperative before December 20, 2021, with a list of issues and countermeasures. It is required to achieve one policy and one table for each cooperative" . (2) On November 27, 2021, the Meigu County Project Office signed contracts with Sichuan Baiyi Construction Engineering Co., Ltd. and Liangshan Honghao Construction Engineering Co., Ltd. respectively, for the construction project of a forage processing plant and pepper processing plant and their various accessories at the breeding sites of Meigu County Fukang Planting & Breeding Professional Cooperative and the construction of a forage processing plant and a pepper processing plant, and their various accessories at the breeding site of Meigu County Jingye Texi Planting and Breeding Professional Cooperative, with the contract amount of RMB1,002,929.00 yuan and RMB493,678.93 yuan, in both of which the construction period shall be 40 days and the projects shall be completed on January 30, 2022. As of May 2022, the above 2 projects had not been completed. The above practice didn’t comply with the following provisions of the Construction Contract of Poverty Alleviation and Agriculture-based Industry Pilot and Demonstration in Poor Areas Project: "5. Project Name, Construction Spot and Implementation Period:... the construction period shall be 40 days.... 6. Construction period and liability for delay... the completion date of the project is january20,2022. In case of special circumstances (impact of natural disasters), the project can be postponed to January 30, 2022 " . 45 Your bureau was instructed to urge Jinyang County Rural Revitalization Bureau and Meigu County Rural Revitalization Bureau to rectify the situation, effectively perform their duties and responsibilities, and urge the project partner to strictly fulfill the terms of the contract, accelerate the project and ensure that the project is completed on schedule. Your bureau accepted the suggestion. 3. Some projects did not gain profit, with a loss of RMB465,879.73 yuan. According to the findings from auditing and spot check, in 2021, Meigu County Nimu Mogu Planting & Breeding Professional Cooperative purchased 1,128 semi-fine wool sheep with 65008 catties at a unit price of RMB30 yuan/catty, for a total amount of RMB1,950,240.00 yuan, while 139 sheep died in breeding, 989 semi-fine wool sheep with 57752 catties were sold at a unit price of RMB30 yuan/catty, for a total sale price of RMB1,732,560.00 yuan. The total loss above is RMB217,680.00 yuan, accounting for 11.16% of the total investments. According to the findings from auditing and spot check, in 2021, Meigu County Jingye Texi Planting & Breeding Professional Cooperative purchased 450 semi-fine wool sheep of Liangshan at a unit price of RMB2,000.00 yuan per sheep, for a total amount of RMB900,000.00 yuan. As of the audit date, 87 sheep have died with a loss of RMB174,000.00 yuan, and 187 sheep have been sold at an amount of RMB299,880.00 yuan, with an average selling price of RMB1,603.21 yuan per sheep, with a loss of RMB74,199.73 yuan per sheep, which is lower than the purchase price of RMB396.79 yuan per sheep. The total loss above was RMB248,199.73 yuan, accounting for 27.54% of the total investments. The above practice didn’t comply with Item 2 of Article 12 of the Measures for the Administration of Loans and Grants from International Financial Organizations and Foreign Governments (MOF Order [2016] No.85) : "The project implementation unit shall perform the following duties: the project implementation unit shall implement the project supporting funds, organize project procurement, carry out project activities, promote the project progress, monitor the project performance, etc in accordance with the loan and grant legal documents and relevant domestic regulations" . Your bureau was instructed to urge Meigu County Rural Revitalization Bureau to request the above cooperatives to rectify, seriously verify the causes of losses and deal with them seriously in accordance with the law, strengthen project 46 management in the process of future project implementation, effectively increase farmers' income, promote sustainable development of cooperatives, and prevent similar situations from happening again. Your bureau accepted the suggestion. 4. Individual County Project Office did not carry out performance evaluations in strict accordance with the regulations. As of May 12, 2022, Jinyang County Rural Revitalization Bureau has not submitted the 2021 project performance target declaration form and has not implemented monitoring of the 2021 project performance. The above practice did not comply with the following provisions in the Notice of Jinyang County Finance Bureau on the Comprehensive Management of Budget Performance Targets (JCB [2021] No. 8): "... All county-level units in carrying out the preparation of the 2021 departmental budget, should synchronize the performance target management work and require that all the budget types at this level shall be fully covered..... performance targets ... embedded in the whole process of budget management" and in the Notice of Jinyang County Finance Bureau on Conducting Budget Performance Operation Monitoring Work in 2021 (JCB [2021] No. 17): "... All budget units at the first level shall monitor the overall implementation of performance operation of all projects and departments of this unit ..." . Your bureau was instructed to urge Jinyang County Rural Revitalization Bureau to rectify and carry out performance evaluations strictly as required to prevent the recurrence of similar situations. Your bureau accepted the suggestion. Inspection for procurement for the project In accordance with the World Bank's requirements, we conducted procurement inspections for 14 contracts with a total contract value of USD2,042,408.55, accounting for 15.22% of the number of contracts to be inspected and 53.12% of the contract value to be inspected, respectively (see Schedule 2 for details). The number of contracts to be inspected was the number of contracts signed and reviewed between the previous and the current inspections. During the inspection, we paid attention to the procurement process, contract management and governance, and found that some County Project Offices did not have 47 enough inspection and supervision in place, and the act of requesting quotations for some projects did not meet the relevant requirements (see Schedule 1 for details): Failure to strictly implement the relevant provisions of government procurement. (1) Failure of some projects to issue procurement notices as required and selection of bid evaluation experts not in compliance with relevant regulations. Through auditing and random inspection, from 2020 to 2021, the project office of Jinyang County published on the website of Jinyang County People's Government the inquiry announcements for 5 projects, namely, the reservoir construction project of the World Bank VI farmers' professional cooperative in Jinyang County, the centralized breeding barn processing house and grass seed house project of Futai semi-fine wool farmers' professional cooperative in Jinyang County, the construction project of fenced culturing of the Concentrated Breeding Farmers' Professional Cooperative, the procurement project of Simmental two-mixed breeding cows and Simmental breeding bulls of Jinyang County Fengnong Livestock Breeding Farmers' Professional Cooperative, and the procurement project of Simmental breeding cows and bulls of Jinyang County Tengda Livestock Breeding Farmers' Professional Cooperative involving an amount of RMB9,146,918.63 yuan. Jinyang County Project Office failed to publish an announcement on the Sichuan Government Procurement Network as required, and the project evaluation experts were selected among the eight members of the Technical Advisory Panel of the Sixth World Bank Project in Jinyang County and were not randomly selected from the Sichuan Provincial Government Procurement Evaluation Experts Database as required. The above practice violated Article 32 of the Notice of Sichuan Provincial Finance Department on Printing and Distributing the Implementation Measures of Sichuan Provincial Government Procurement Non-bidding Procurement Methods (CCC [2015] No. 36), which stipulates the bid evaluation committee shall consist of an odd number (3 and above) of members including representative(s) of the purchaser and evaluation experts, of which the number of evaluation experts shall not be less than 2/3 of the total members, and also violated Article 33, which stipulates that evaluation experts shall be randomly selected from the procurement and evaluation expert database of Sichuan government, and the provisions of the Notice of Sichuan Provincial Finance Department on Matters Relating to the Disclosure of Government Procurement 48 Information (CCC [2017] No. 21), saying "IV. Release via Unified Information Platform: the Sichuan Government Procurement Network (www.sczfcg.com) (that is, the Sichuan Branch of China Government Procurement Network (www.ccgp-sichuan.gov.cn)) is the only designated network platform for the disclosure of government procurement information in the province; relevant government procurement information released through the Sichuan Government Procurement Network has the legal effect; the government procurement information that is required to be made public by law shall not be published through other media or channels other than the Sichuan Government Procurement Network". (2) The procurement procedures of individual projects were inverted, and suppliers were identified before the implementation of procurement. According to findings from auditing and random check, on July 9, 2021, the Jinyang County Project Office issued a letter of request for expression of interest in the China Bidding and Tendering Public Service Platform-World Bank Zone for the survey of the current situation of farmers' professional cooperatives and sustainable development consulting services project in Jinyang County. On July 26, 2021, the bids were opened in the conference room of the Jinyang County Poverty Alleviation and Foreign Investment Project Management Center, and the evaluation experts formed by the Project Office itself recommended three units that were shortlisted. On August 10, 2021, the unit on the shortlist, Sichuan Yongce Engineering Consulting Service Co., Ltd, submitted a project proposal. On September 3, 2021, after the assessment, the bid evaluation team recommended Sichuan Yongce Engineering Consulting Service Co., Ltd. as the winning bidder. After investigation, Jinyang County Project Office issued a notice of award to Sichuan Yongce Engineering Consulting Service Co., Ltd. on August 11, 2021, and signed a contract with Sichuan Yongce Engineering Consulting Service Co., Ltd. on August 25, 2021, for consulting services for the survey of the current situation and sustainable development of farmers' professional cooperatives in Jinyang County; the contract was signed before the final evaluation result, and the contract amount was RMB 420,000.00 yuan. The above practice did not comply with the following provisions in the Procurement Management Manual for Poverty Alleviation Pilot Demonstration Projects in Poverty-stricken Areas: "6.4.1 Consultant Selection Procedures (CQS): Conduct comprehensive evaluation, select consultant, and form report - 49 Send request for proposal document to the selected consultant - Consultant to submit the consolidated technical and financial proposal - Evaluate the proposal, Negotiate the contract - Sign the contract - Implement the contract - Complete the task - Implement the evaluation". Your bureau were instructed to urge the Jinyang County Rural Revitalization Bureau to rectify the issue, hold the responsible personnel accountable, strengthen the study of relevant laws and regulations, and strictly implement relevant regulations on government procurement in the future to prevent similar situations from happening again. The followed-up of previous recommendations The 19 problems disclosed in the audit report of the previous year were all rectified. 50 附表 1：采购检查情况表 Annex Ⅰ: Procurement Post Review Sheet 1. 采购过程的检查结果 Findings on the Review of Procurement Processes 1.审计抽查发现，2021 年，金阳县项目办在金阳县人民政府网站发布集中养殖农民专 业合作社围栏养殖建设项目的询价公告，金阳县丰农畜牧养殖农民专业合作社采购西门塔 尔二杂能繁母牛和西门塔尔种公牛项目、金阳县腾达畜牧养殖农民专业合作社采购西门塔 尔能繁母牛头和种公牛项目等 3 个项目的询价公告，涉及金额 4,475,271.00 元。金阳县项目 办未按要求在四川政府采购网发布，项目评标专家在金阳县第六期世行项目技术咨询小组 8 名成员中选取，未按要求在四川省政府采购评审专家库中随机抽取。 2.审计抽查发现，2021 年 7 月 9 日，金阳县项目办在中国招标投标公共服务平台-世界 银行专区发布金阳县农民专业合作社现状调查及可持续发展咨询服务项目意向书征询函。 2021 年 7 月 26 日在金阳县扶贫外资项目管理中心会议室进行开标，由项目办自行组建的 评审专家推荐了入围短名单的三家单位。2021 年 8 月 10 日，短名单中的四川永策工程咨 询服务有限公司一家单位递交了项目建议书。2021 年 9 月 3 日，经评审，评标小组推荐四 川永策工程咨询服务有限公司为中标单位。 经查， 金阳县项目办于 2021 年 8 月 11 日向四川永策工程咨询服务有限公司发出中标 通知书，并于 2021 年 8 月 25 日与四川永策工程咨询服务有限公司签订金阳县农民专业合 作社现状调查及可持续发展咨询服务合同，合同签订早于最终评审结果，合同金额人民币 420,000.00 元。 1. According to the findings from auditing and spot check, in 2021, the Jinyang County Project Office issued RFQ announcements on the website of the Jinyang County People's Government for the construction project of fenced culturing of the Concentrated Breeding Farmers' Professional Cooperative, for the procurement project of Simmental two-mixed breeding cows and Simmental breeding bulls of Jinyang County Fengnong Livestock Breeding Farmers' Professional Cooperative, and for the procurement project of Simmental breeding cows and bulls of Jinyang County Tengda Livestock Breeding Farmers' Professional Cooperative, involving an amount of RMB4,475,271.00. Jinyang County Project Office did not publish them in Sichuan Provincial Government Procurement Network as required, and the project evaluation experts were selected among the eight members of the technical advisory group of the sixth phase of the World Bank project in Jinyang County and were not randomly selected from the Sichuan Provincial Government Procurement Evaluation Expert Pool as required. 2. According to findings from auditing and random check, on July 9, 2021, the Jinyang County Project Office issued a letter of request for expression of interest in the China Bidding and Tendering Public Service Platform-World Bank Zone for the survey of the current situation of 51 farmers' professional cooperatives and sustainable development consulting services project in Jinyang County. On July 26, 2021, the bids were opened in the conference room of the Jinyang County Poverty Alleviation and Foreign Investment Project Management Center, and the evaluation experts formed by the Project Office itself recommended three units that were shortlisted. On August 10, 2021, the unit on the shortlist, Sichuan Yongce Engineering Consulting Service Co., Ltd, submitted a project proposal. On September 3, 2021, after the assessment, the bid evaluation team recommended Sichuan Yongce Engineering Consulting Service Co., Ltd. as the winning bidder. After investigation, Jinyang County Project Office issued a notice of award to Sichuan Yongce Engineering Consulting Service Co., Ltd. on August 11, 2021, and signed a contract with Sichuan Yongce Engineering Consulting Service Co., Ltd. on August 25, 2021, for consulting services for the survey of the current situation and sustainable development of farmers' professional cooperatives in Jinyang County; the contract was signed before the final evaluation result, and the contract amount was RMB 420,000.00 yuan. 2. 合同管理的检查结果 Findings on the Review of Contract Administration 未见异常。No abnormality. 3. 可能存在治理问题的情况 Indication of Possible Governance Issues 未见异常。No abnormality. 4. 上次检查建议落实情况 Progress of Implementation of Recommendations in the Last Post Review 上次检查采购问题已完成整改。 Procurement issues found in the last inspection have been rectified. 52 5. 1 采购过程和合同管理检查工作表（根据询价采购程序授予的货物/工程/服务合同） Worksheet for Post Review of Procurement Processes and Contract Administration for Goods/Works/Service Contracts awarded under the Shopping Procedure 检查日期 Date of Review： 检查者名称 Name of Reviewer： 2022 年 5 月 11 号 May 11,2022 李雪阳 高琪翔 Li Xueyang, Gao Qixiang 合同编号和日期 Contract No. and Date： 合同金额（美元）Contract Amount(USD)： SCJYG039、2021-3-15 186,509.87 美元 USD186,509.87 承包商名称和地址 Contractor's Name and Address：四川荣厚建设工程有限责任公司、西昌市健康二环路与正义路交叉口金 地丽都 Sichuan Ronghou Construction Engineering Co., Ltd of Jindi Lidu, the Intersection of Jiankang Second Ring Road and Zhengyi Road, Xichang City 方面 Aspects 意见和结果 Comments and Findings 采 购 文 件 记 录 （ 存 档 ） Procurement 未见异常 No abnormality. Documentation(Filing) 采 购 计 划 中 的 参 考 内 容 Reference in 未见异常 No abnormality. Procurement Plan 向公司发出的招标邀请函以及向其发出邀请函 未见异常 No abnormality. 的公司的数量 Solicitation Letter issued to firms and the number of firms to whom sent 允 许 提 交 报 价 的 时 间 Time allowed for 未见异常 No abnormality. submission of quotations 确认（而不是评估）报价的存在以及提供报价 未见异常 No abnormality. 的供应商的名称 Verification (not evaluation) of existence of the quotations; Names of suppliers who gave quotations 报价评估报告和日期以及意见（如果有的话） 未见异常 No abnormality. Quotation evaluation report and date; comments, if any 签字的合同/ 采购订单文 件 Singed 未见异常 No abnormality. Contract/Purchase order document 交货日期 Delivery Date 未见异常 No abnormality. “交货回单”或“退货收据”或类似工具 ' 未见异常 No abnormality. Delivery Receipt ' or ' Store Receipt ' or like instrument 投诉或相关问题 Complaints or related matters 未见异常 No abnormality. 付款及时性 Timeliness of Payments 未见异常 No abnormality. 可 能 存 在 欺 诈 或 腐 败 的 迹 象 Indication of / possible fraud or corruption 其他问题 Other matters 项目招标未在四川政府采购网公示，项目评标专家未在四川省政府采购 评 审 专 家 库 中 抽 取 。 The project bidding was not publicized in Sichuan Government Procurement Network, and the project evaluation experts were not drawn from the Sichuan Provincial Government Procurement Evaluation Expert Pool. 53 5. 2 采购过程和合同管理检查工作表（根据询价采购程序授予的货物/工程/服务合同） Worksheet for Post Review of Procurement Processes and Contract Administration for Goods/Works/Service Contracts awarded under the Shopping Procedure 检查日期 Date of Review： 检查者名称 Name of Reviewer： 2022 年 5 月 11 号 May 11, 2022 李雪阳 高琪翔 Li Xueyang and Gao Qixiang 合同编号和日期 Contract No. and Date： 合同金额（美元）Contract Amount(USD)： SCJYH176、2021-4-19 333,836.28 美元 USD333,836.28 承包商名称和地址 Contractor's Name and Address：江油市助农肉牛养殖有限公司、江油市武都镇金龙村五组 Jiangyou City Zhunong Beef Cattle Breeding Co., Ltd of Group 5, Jinlong Village, Wudu Town, Jiangyou City 方面 Aspects 意见和结果 Comments and Findings 采 购 文 件 记 录 （ 存 档 ） Procurement 未见异常 No abnormality. Documentation(Filing) 采 购 计 划 中 的 参 考 内 容 Reference in 未见异常 No abnormality. Procurement Plan 向公司发出的招标邀请函以及向其发出邀请函 未见异常 No abnormality. 的公司的数量 Solicitation Letter issued to firms and the number of firms to whom sent 允 许 提 交 报 价 的 时 间 Time allowed for 未见异常 No abnormality. submission of quotations 确认（而不是评估）报价的存在以及提供报价 未见异常 No abnormality. 的供应商的名称 Verification (not evaluation) of existence of the quotations; Names of suppliers who gave quotations 报价评估报告和日期以及意见（如果有的话） 未见异常 No abnormality. Quotation evaluation report and date; comments, if any 签字的合同/ 采购订单文 件 Singed 未见异常 No abnormality. Contract/Purchase order document 交货日期 Delivery Date 超过合同约定时间 Exceeding the time agreed in the contract “交货回单”或“退货收据”或类似工具 ' 未见异常 Delivery Receipt ' or ' Store Receipt ' or like No abnormality. instrument 投诉或相关问题 Complaints or related matters 未见异常 No abnormality. 付款及时性 Timeliness of Payments 未见异常 No abnormality. 可 能 存 在 欺 诈 或 腐 败 的 迹 象 Indication of / possible fraud or corruption 其他问题 Other matters 项目招标未在四川政府采购网公示，项目评标专家未在四川省政府采购 评 审 专 家 库 中 抽 取 。 The project bidding was not publicized in Sichuan Government Procurement Network, and the project evaluation experts were not drawn from the Sichuan Provincial Government Procurement Evaluation Expert Pool. 54 5. 3 采购过程和合同管理检查工作表（根据询价采购程序授予的货物/工程/服务合同） Worksheet for Post Review of Procurement Processes and Contract Administration for Goods/Works/Service Contracts awarded under the Shopping Procedure 检查日期 Date of Review： 检查者名称 Name of Reviewer： 2022 年 5 月 11 号 May 11, 2022 李雪阳 高琪翔 Li Xueyang and Gao Qixiang 合同编号和日期 Contract No. and Date： 合同金额（美元）Contract Amount(USD)： SCJYH196、2021-9-25 181,580.06 美元 USD181,580.06 承包商名称和地址 Contractor's Name and Address：四川德前农牧有限公司、蓬溪县蓬南镇交通街247号 Sichuan Deqian Agricultural and Livestock Co., Ltd. of No. 247, Jiaotong Street, Pengnan Town, Pengxi County 方面 Aspects 意见和结果 Comments and Findings 采 购 文 件 记 录 （ 存 档 ） Procurement 未见异常 Documentation(Filing) No abnormality. 采 购 计 划 中 的 参 考 内 容 Reference in 未见异常 Procurement Plan No abnormality. 向公司发出的招标邀请函以及向其发出邀请函 未见异常 的公司的数量 Solicitation Letter issued to firms No abnormality. and the number of firms to whom sent 允 许 提 交 报 价 的 时 间 Time allowed for 未见异常 submission of quotations No abnormality. 确认（而不是评估）报价的存在以及提供报价 未见异常 的供应商的名称 Verification (not evaluation) of No abnormality. existence of the quotations; Names of suppliers who gave quotations 报价评估报告和日期以及意见（如果有的话） 未见异常 Quotation evaluation report and date; comments, if No abnormality. any 签字的合同/ 采购订单文 件 Singed 未见异常 Contract/Purchase order document No abnormality. 交货日期 Delivery Date 超过合同约定时间 Exceeding the time agreed in the contract “交货回单”或“退货收据”或类似工具 ' 未见异常 Delivery Receipt ' or ' Store Receipt ' or like No abnormality. instrument 投诉或相关问题 Complaints or related matters 未见异常 No abnormality. 付款及时性 Timeliness of Payments 未见异常 No abnormality. 可 能 存 在 欺 诈 或 腐 败 的 迹 象 Indication of / possible fraud or corruption 其他问题 Other matters 项目招标未在四川政府采购网公示，项目评标专家未在四川省政府采购 评 审 专 家 库 中 抽 取 。 The project bidding was not publicized in Sichuan Government Procurement Network, and the project evaluation experts were not drawn from the Sichuan Provincial Government Procurement Evaluation Expert Pool. 55 6.1 采购过程和合同管理检查工作表（咨询顾问合同）Worksheet for Post Review of Procurement Processes and Contract Administration of Consultants Contracts 检查日期 Date of Review： 检查者名称 Name of Reviewer： 2022 年 5 月 11 号 李雪阳 高琪翔 May 11, 2022 Li Xueyang and Gao Qixiang 合同编号和日期 Contract No. and Date： 合同金额（美元）Contract Amount(USD)： SCJYZ55、2021-5-08 5,875.12 美元 USD65,875.12 承包商名称和地址 Contractor's Name and Address：四川永策工程咨询服务有限公司、中国(四川)自由贸易试验区川南临港 片区云台路一段 68 号西南商贸城 16 区 D 区 1 街 5 层 87 号 Sichuan Yongce Engineering Consulting Service Co., Ltd. of No.87, 5th Floor, 1st Street, Area16-D, Southwest Trading Center, No.68, Section 1 of Yuntai Road, Chuannan Lingang Area, China (Sichuan) Pilot Free Trade Zone 采购方式 PROC. Method：（ ）基于质量和成本综合考虑的选择 QCBS （ ）仅基于质量考虑的选择 QBS（ ）固 定预算 Fixed Budget （ ）最低费用 Least Cost （√ ）基于咨询顾问资历的选择 CQS （ ）单一来源 Single Source （ ）其他，请说明 Others, specify：______________ 类别 Category：（√）公司 Firm （ ）个人 Individual 方面 Aspects 意见和结果 Comments and Findings 采 购 文 件 记 录 （ 存 档 ） Procurement 未见异常 Documentation(Filing) No abnormality. 采 购 计 划 中 的 参 考 内 容 Reference in 未见异常 Procurement Plan No abnormality. 公告 Advertising 未见异常 No abnormality. 对提出建议的要求 Request for proposal 未见异常 No abnormality. 用于核实数量和名字等的候选名单 Shortlist 未见异常 verity number, names etc No abnormality. 允 许 提 交 建 议 的 时 间 Time allowed for 未见异常 submission of proposals No abnormality. 评估标准 Evaluation criteria 未见异常 No abnormality. 技术评估 Technical evaluation 未见异常 No abnormality. 评估报告，以及（如果有的话）意见（确认建 未见异常 议的存在）Evaluation report, and comments, if No abnormality. any（Verify existence of proposals） 财务开标 Financial bid opening 未见异常 No abnormality. 合并质量和 费用评估 Combined quality and 未见异常 cost evaluation No abnormality. 56 合同授予公示 Publication of contract award 采购后未在对应平台公示 Not publicized in the corresponding platform after procurement 签字的合同 Singed contract document 未见异常 No abnormality. 预付款担保等 Advance payment guarantee etc. 未见异常 No abnormality. 投诉或相关问题 Complaints or related matters 未见异常 No abnormality. 合 同 规 定 完 成 日 期 Contractual completion 2021 年 12 月 20 日前 date Before December 20, 2021 实际完成日期 Actual completion date 未完成 超过合同约定时间 Not completed, exceeding the time agreed in the contract 成果/报告 Outputs/Reports 未见异常 No abnormality. 付款的及时性 Timeliness of payments 未见异常 No abnormality. 可 能 存 在 的 欺 诈 或 腐 败 迹 象 Indication of / possible fraud or corruption 其他问题 Other matters 项目评标专家未在四川省政府采购评审专家库中抽取， 采购实施前 已确定供应商。 The project evaluation experts are not drawn from the Sichuan Provincial Government Procurement Evaluation Expert Pool, and suppliers have been identified before the procurement implementation. 单一来源的理由 （如果适用的话） Single source / justification (if applicable) 57 7.1 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCJYG039 地点 Location 金阳县丰农畜牧养殖农民专业合作社 Jinyang County Fengnong Livestock Breeding Farmers' Professional Cooperative 到访日期 Date of visit 2022.5.11 May 11, 2022 合同日期 Date of contract 2021.5.30 MAY 30, 2021 合同规定的完成日期（原定） 2021.5.30 MAY 30, 2021 Contracted completion date (original) 实际完成日期 2021.5.6 MAY 6, 202 Actual completion date 合同价值 Contract value 人民币 1,189,131.00 元 RMB1,189,131.00 yuan 最终合同价值 人民币 1,189,131.00 元 Final contract value RMB1,189,131.00 yuan 供应商/承包商 Supplier/Contractor 四川荣厚建设工程有限责任公司 Sichuan Ronghou Construction Engineering Co., Ltd. 到港日期 Arrival date at port / 到达项目现场/仓库日期 Arrival date / at project site/warehouse 工作范围 Scope of work 对 4 个集中养殖农民专业合作社增加围栏 Adding fences to 4 concentrated breeding farmers' cooperatives 材料（供应和质量） 未见异常 Materials (supply and quality) No abnormality. 工艺质量 Workmanship quality 未见异常 No abnormality. 工程监理 未见异常 Construction supervision No abnormality. 超限时间 Time overruns / 超限成本 Cost overruns / 发 现 的 缺 陷 / 不 足 未见异常 Deficiencies/defects observed No abnormality. 向承包商付款的及时性 Timeliness 未见异常 of payments to contractor No abnormality. 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 58 7.2 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCJYH196 地点 Location 金阳县丰农畜牧养殖农民专业合作社 Jinyang County Fengnong Livestock Breeding Farmers' Professional Cooperative 到访日期 Date of visit 2022.5.11 May 11, 2022 合同日期 Date of contract 2021.9.25 September 25, 2021 合同规定的完成日期（原定） 2022.3.10 March 10, 2022 Contracted completion date (original) 实际完成日期 2022.3.31 March 31, 2022 Actual completion date 合同价值 Contract value 人民币 1,157,700.00 元 RMB1,157,700.00 yuan 最终合同价值 人民币 1,157,700.00 元 RMB1,157,700.00 yuan Final contract value 供应商/承包商 Supplier/Contractor 四川德前农牧有限公司 Sichuan Deqian Agricultural and Livestock Co., Ltd. 到港日期 Arrival date at port / 到 达 项 目 现 场 / 仓 库 日 期 Arrival / date at project site/warehouse 工作范围 Scope of work 西门塔尔能繁母牛 69 头和种公牛 3 头 69 Simmental breeding cows and 3 breeding bulls 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 / Construction supervision 超限时间 Time overruns 22 个日历日 22 calendar days 超限成本 Cost overruns / 发 现 的 缺 陷 / 不 足 / Deficiencies/defects observed 向承包商付款的及时性 Timeliness 已及时付款 Timely payment made of payments to contractor 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 59 7.3 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGG107 地点 Location 美姑县裕隆养殖和种植专业合作社 Meigu County Yulong Breeding and Planting Professional Cooperative 到访日期 Date of visit 2022 年 5 月 15 日 May 15, 2022 合同日期 Date of contract 2021 年 4 月 12 日 April 12, 2021 合同规定的完成日期（原定） 2021 年 6 月 30 日 Contracted completion date (original) June 30, 2021 实际完成日期 2021 年 7 月 15 日 Actual completion date July 15, 2021 合同价值 Contract value 978,000.00（人民币） 978,000.00 (RMB) 最终合同价值 1,070,540.54（人民币） Final contract value 1,070,540.54 (RMB) 供应商/承包商 Supplier/Contractor 四川坤旌扬建筑工程有限公司 Sichuan Kunjingyang Construction Engineering Co., Ltd. 到港日期 Arrival date at port / 到达项目现场/仓库日期 Arrival date at / project site/warehouse 工作范围 Scope of work 包括大门、围墙、挡墙、路灯等 Including gates, fences, retaining walls, street lights, etc. 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 四川金棱工程项目管理有限公司 Construction supervision Sichuan Jinling Engineering Project Management Co., Ltd. 超限时间 Time overruns 15 个日历日 15 calendar days 超限成本 Cost overruns 92540.54 发 现 的 缺 陷 / 不 足 Deficiencies/defects 1.竣工资料不完善，已完成验收。2 变更未履行手续。 observed 1. The completion information is insufficient and acceptance has been completed. 2. No formalities have been performed for the changes. 60 向承包商付款的及时性 Timeliness of 按合同约定及时付款 payments to contractor Timely payment has been made as agreed in the contract 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 61 7.4 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGG119 地点 Location 美姑县富康种养殖专业合作 Meigu County Fukang Planting & Breeding Professional Cooperative 到访日期 Date of visit 2022 年 5 月 13 日 May 13, 2022 合同日期 Date of contract 2021 年 11 月 27 日 November 27, 2021 合同规定的完成日期（原定） 2022 年 1 月 20 日 Contracted completion date January 20, 2022 (original) 实际完成日期 截止目前尚未竣工 Actual completion date Not yet completed as of now 合同价值 Contract value 1,002,929.00（人民币） 1,002,929.00 (RMB) 最终合同价值 未竣工结算 Final contract value Not settled for completion 供应商/承包商 Supplier/Contractor 四川百亿建设工程有限公司 Sichuan Baiyi Construction Engineering Co., Ltd. 到港日期 Arrival date at port / 到 达 项 目 现 场 / 仓 库 日 期 Arrival / date at project site/warehouse 工作范围 Scope of work 饲草加工厂房 194 ㎡、花椒加工厂房㎡ 194 ㎡ of the forage processing plant, and ㎡ of the pepper processing plant 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 / Construction supervision 超限时间 Time overruns 截止目前尚未竣工 Not yet completed as of now 超限成本 Cost overruns 截止目前尚未竣工 Not yet completed as of now 发 现 的 缺 陷 / 不 足 工期延误未执行合同约定 Deficiencies/defects observed Delay of construction period and failure to implement the contract 向承包商付款的及时性 Timeliness 按合同约定及时付款 of payments to contractor Timely payment has been made as agreed in the contract 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 62 7.5 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGG114 地点 Location 美姑县井叶特西种植养殖专业合作社 Meigu County Jingye Texi Planting and Breeding Professional Cooperative 到访日期 Date of visit 2022 年 5 月 14 日 May 14, 2022 合同日期 Date of contract 2021 年 11 月 27 日 November 27, 2021 合同规定的完成日期（原定） 2022 年 1 月 20 日 Contracted completion date January 20, 2022 (original) 实际完成日期 截止目前尚未竣工 Actual completion date Not yet completed as of now 合同价值 Contract value 493,678.93（人民币） 493,678.93 (RMB) 最终合同价值 未竣工结算 Final contract value Not settled for completion 供应商/承包商 Supplier/Contractor 凉山鸿浩建设工程有限公司 Liangshan Honghao Construction Engineering Co., Ltd. 到港日期 Arrival date at port / 到 达 项 目 现 场 / 仓 库 日 期 Arrival / date at project site/warehouse 工作范围 Scope of work 门式钢结构饲草加工厂房 194 ㎡（抗震设防烈度为七度） Door-type steel structure forage processing plant 194 ㎡ (seismic intensity of seven degrees) 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 / Construction supervision 超限时间 Time overruns 截止目前尚未竣工 Not yet completed as of now 超限成本 Cost overruns 截止目前尚未竣工 Not yet completed as of now 发 现 的 缺 陷 / 不 足 工期延误未执行合同约定 Deficiencies/defects observed Delay of construction period and failure to implement the contract 向 承 包 商 付 款 的 及 时 性 按合同约定及时付款 Timeliness of payments to Timely payment has been made as agreed in the contract contractor 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 63 7.6 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGG109 地点 Location 美姑县鹫都种植和养殖专业合作社 Meigu County Jiudu Planting and Breeding Professional Cooperative 到访日期 Date of visit 2022 年 5 月 14 日 May 14, 2022 合同日期 Date of contract 2021 年 11 月 27 日 November 27, 2021 合同规定的完成日期（原定） 2022 年 1 月 20 日 Contracted completion date January 20, 2022 (original) 实际完成日期 2022 年 3 月 14 日 Actual completion date March 14, 2022 合同价值 Contract value 人民币 164,105.26 元 RMB164,105.26 yuan 最终合同价值 人民币 174,625.32 元 RMB174,625.32 yuan Final contract value 供应商/承包商 Supplier/Contractor 四川普皓建设工程有限公司 Sichuan Puhao Construction Engineering Co., Ltd. 到港日期 Arrival date at port / 到 达 项 目 现 场 / 仓 库 日 期 Arrival / date at project site/warehouse 工作范围 Scope of work 饲草浸塑网围栏：围栏高度 1.8 米、管道铺设：主管 0.5 公里 Forage dipping net fence: fence height of 1.8m, pipeline laying: the main pipe of 0.5km 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 成都群星工程建设监理咨询有限公司 Construction supervision Chengdu Qunxing Engineering Construction Supervision&Consultation Company 超限时间 Time overruns 54 个日历日 54 calendar days 超限成本 Cost overruns 人民币 10,520.06 元 RMB10,520.06 yuan 发 现 的 缺 陷 / 不 足 1.竣工资料不完善，已完成验收，2.变更未履行手续。 Deficiencies/defects observed 1. The completion information is insufficient and acceptance has been completed. 2. No formalities have been performed for the changes. 向承包商付款的及时性 Timeliness 按合同约定及时付款 of payments to contractor Timely payment has been made as agreed in the contract 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 64 7.7 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGHYL006 地点 Location 裕隆养殖和种植专业合作社 Yulong Breeding and Planting Professional Cooperative 到访日期 Date of visit 2022 年 5 月 15 日 May 15, 2022 合同日期 Date of contract 2021 年 10 月 8 日 October 8, 2021 合同规定的完成日期（原定） 2021 年 11 月 10 日前供货完成 Contracted completion date Supply completed by November 10, 2021 (original) 实际完成日期 2021 年 10 月 30 日 Actual completion date October 30, 2021 合同价值 Contract value 人民币 990,000.00 元 RMB990,000.00 yuan 最终合同价值 人民币 990,480.00 元 RMB990,480.00 yuan Final contract value 供应商/承包商 Supplier/Contractor 昭觉县齐日尔友家庭牧场 Zhaojue County Qirieryou Family Ranch 到港日期 Arrival date at port / 到达项目现场 / 仓库日期 Arrival / date at project site/warehouse 工作范围 Scope of work 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工 程 监 理 Construction / supervision 超限时间 Time overruns / 超限成本 Cost overruns 人民币 480.00 元 RMB480.00 yuan 发 现 的 缺 陷 / 不 足 1.现场验收的标准与合同标准不符，并且未见验收时复核单只有重量的数据。 Deficiencies/defects observed 1. The standard of site acceptance does not match the contract standard, and there is no check sheet at the time of acceptance and there is only data of weight. 向 承 包 商 付 款 的 及 时 性 支付完成。 Timeliness of payments to The payment has been made. contractor 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 65 7.8 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGHNMMG40 地点 Location 美姑县尼木莫古种植养殖专业合作社 Meigu County Nimu Mogu Planting and Breeding Professional Cooperative 到访日期 Date of visit 2022 年 5 月 14 日 May 14, 2022 合同日期 Date of contract 2021 年 10 月 9 日 October 9, 2021 合同规定的完成日期（原定） 2021 年 11 月 15 日—12 月 30 日前 By November 15--December 30, 2021 Contracted completion date (original) 实际完成日期 2021 年 11 月 1 日，交付第一批; 2021 年 12 月 7 日交付第二批. Actual completion date November 1, 2021, delivery of the first batch; December 7, 2021, delivery of the second batch. 合同价值 Contract value RMB1,950,000.00 yuan 最终合同价值 RMB1,950,000.00 yuan Final contract value 供应商/承包商 Supplier/Contractor 昭觉县齐日尔友家庭牧场 Zhaojue County Qirieryou Family Ranch 到港日期 Arrival date at port / 到 达 项 目 现 场 / 仓 库 日 期 Arrival / date at project site/warehouse 工作范围 Scope of work / 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 / Construction supervision 超限时间 Time overruns / 超限成本 Cost overruns / 发 现 的 缺 陷 / 不 足 美姑县尼木莫古种植养殖专业合作社凉山半细毛羊采购项目亏损 217,680.00 元， Deficiencies/defects observed 占总投资 11.16%。 Procurement project of semi-fine wool sheep of Liangshan by Meigu County Nimu Mogu Planting and Breeding Professional Cooperative, loss of RMB 217,680.00, accounting for 11.16% of the total investments. 向承包商付款的及时性 Timeliness 2021 年 11 月 15 日—12 月 30 日前分批供货；2021 年 12 月 3 日支付 1008000.00 of payments to contractor （人民币）剩余 942,240.00（人民币）未支付，未支付占总投资的 48.31%。 By November 15--December 30, 2021, supply in batches; 1,008,000.00 (RMB) paid on December 3, 2021; remaining 942,240.00 (RMB) unpaid, unpaid representing 48.31% of the total investments. 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 66 7.9 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGHTX004 地点 Location 美姑县井叶特西种植养殖专业合作社 Meigu County Jingye Texi Planting and Breeding Professional Cooperative 到访日期 Date of visit 2022 年 5 月 14 日 May 14, 2022 合同日期 Date of contract 2021 年 4 月 13 日 April 13, 2021 合同规定的完成日期（原定） 2021 年 8 月底前全部完成供货 Contracted completion date Supply completed by the end of August 2021 (original) 实际完成日期 第一次 2021 年 11 月 19 日交付 271 只，第二批 2022 年 3 月 8 日交付 179 只。 Actual completion date The first delivery of 271 on November 19, 2021 and the second delivery of 179 on March 8, 2022. 合同价值 Contract value 人民币 900,000.00 元 RMB900,000.00 yuan 最终合同价值 人民币 900,000.00 元 RMB900,000.00 yuan Final contract value 供应商/承包商 Supplier/Contractor 昭觉县阿孙布都家庭牧场 Zhaojue County Asunbudu Family Ranch 到港日期 Arrival date at port / 到达 项目 现场 / 仓库 日期 Arrival / date at project site/warehouse 工作范围 Scope of work / 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 / Construction supervision 超限时间 Time overruns / 超限成本 Cost overruns / 发 现 的 缺 陷 / 不 足 美姑县井叶特西种植养殖专业合作社凉山半细毛羊采购项目总亏损 248,199.73 Deficiencies/defects observed 元，占总投资 27.54%。 Procurement project of semi-fine wool sheep of Liangshan by Meigu County Jingye Texi Planting and Breeding Professional Cooperative, loss of RMB248,199.73 yuan, accounting for 27.54% of the total investments. 向 承 包 商 付 款 的 及 时 性 2021 年 12 月 8 日支付 542,000.00 （人民币） ,2022 年 3 月 2 日支付 358,000.00 （人 Timeliness of payments to 民币），支付完成。 contractor Payment of RMB542,000.00 yuan on December 8, 2021 and RMB358,000.00 yuan on March 2, 2022, which is completed. 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 67 7.10 实物检查工作表 Worksheet for Physical Inspection 方面 Aspects 意见和结果 Comments and Findings 合同号 Contract No. SCMGHFK23 地点 Location 美姑县富康种养殖专业合作社 Meigu County Fukang Planting & Breeding Professional Cooperative 到访日期 Date of visit 2022 年 5 月 13 日 May 13, 2022 合同日期 Date of contract 2021 年 4 月 10 日 April 10, 2021 合同规定的完成日期（原定） 分三次供货： 第一次供货 2021 年 4 月 30 日前， 第二次供货 2021 年 6 月 30 日前， Contracted completion date 第三次供货 2021 年 8 月 30 日前，全部供货完。 (original) Supply in three batches: the first delivery by April 30, 2021, the second delivery by June 30, 2021, and the third delivery by August 30, 2021, all of which are completed. 实际完成日期 第一批 2021 年 4 月 12 日交付 108 只，第二批 2021 年 10 月 13 日交付 161 只， Actual completion date 第三批 2021 年 12 月 6 日交付 231 只。 The first delivery of 108 on April 12, 2021, the second delivery of 161 on October 13, 2021, and the third delivery of 231 on December 6, 2021. 合同价值 Contract value 人民币 1,050,000.00 元 RMB1,050,000.00 yuan 最终合同价值 人民币 1,050,000.00 元 RMB1,050,000.00 yuan Final contract value 供应商/承包商 Supplier/Contractor 美姑县拉里种养殖专业合作社 Meigu County Lali Planting & Breeding Professional Cooperative 到港日期 Arrival date at port / 到 达 项 目 现 场 / 仓 库 日 期 Arrival / date at project site/warehouse 工作范围 Scope of work / 材料（供应和质量） / Materials (supply and quality) 工艺质量 Workmanship quality / 工程监理 / Construction supervision 超限时间 Time overruns / 超限成本 Cost overruns / 发 现 的 缺 陷 / 不 足 / Deficiencies/defects observed 向 承 包 商 付 款 的 及 时 性 2021 年 10 月 20 日支付人民币 564,900.00 元， 2022 年 ,1 月 26 日支付人民币 Timeliness of payments to 485,100.00 元，支付完成。 contractor Payment of RMB564,900.00 yuan on October 20, 2021 and RMB485,100.00 yuan on January 26, 2022, which is completed. 可能存在的欺诈或腐败的迹象 / Indication of possible fraud or corruption 其他意见 Other comments / 68 附表 2：已检查合同清单 Annex Ⅱ: List of Contracts Reviewed 货币单位：人民币/美元 Currency Unit: RMB Yuan and USD 采购方式 合同执行情况简介（简要 序 采购类别 合同编号 合同日期 承包商/供货商/咨询顾问名称 合同金额 Contract Procurem 合同简介 说明合同阶段、支付进度） 号 Procureme Contract Contract Name of amount（CNY and USD ent Contract description Contract implementation NO. nt category number signed date contractor/supplier/consultant Equivalent) method description 金阳县集中养殖农民专业合作 已完成 社围栏集中养殖建设项目 Completed Construction project of fenced 四川荣厚建设工程有限责任公司 询价采购 已支付 1,129,631.00 元， 占合同 centralized breeding by Jinyang Sichuan Ronghou Construction RMB1,189,131.00yuan 1 土建（Works） Procurement SCJYG039 2021-3-15 金额 95.00% County Centralized Breeding Engineering Co., Ltd. USD186,509.87 by inquiry RMB1,129,631.00 yuan was paid, Farmers' Professional accounting for 95.00% of the Cooperative contract amount 金阳县丰农畜牧养殖农民专业 合作社采购西门塔尔二杂能繁 母牛和西门塔尔种公牛 已完成 社区参与-当 Procurement of Simmental Completed 地询价 江油市助农肉牛养殖有限公司 two-mixed breeding cows and 已支付 2,128,440.00 元， 占合同 Community Jiangyou City Zhunong Beef Cattle RMB2,128,440.00yuan 2 货物(Goods) SCJYH176 2021-4-19 Simmental breeding bulls by 金额 100.00% participation Breeding Co., Ltd USD333,836.28 Jinyang County Fengnong RMB2,128,440.00 yuan was paid, - local Livestock Breeding Farmers' accounting for 100.00% of the inquiry Professional Cooperative contract amount 金阳县腾达畜牧养殖农民专业 合作社采购西门塔尔能繁母牛 执行中 头和种公牛 Under implementation 四川德前农牧有限公司 询价采购 Procurement of Simmental 已支付 578,850.00 元， 占合同金 Sichuan Deqian Agricultural and RMB1,157,700.00yuan 3 货物(Goods) Procurement SCJYH196 2021-9-25 breeding cows and bulls by 额 50.00% Livestock Co., Ltd. USD181,580.06 by inquiry Jinyang County Tengda RMB578,850.00 yuan was paid, Livestock Breeding Farmers' accounting for 50.00% of the Professional Cooperative contract amount 69 金阳县世界银行贷款”贫困片 区产业扶贫试点示范项目“特 色农副产品信息平台建设 执行中 Information Platform Under implementation 邀请招标 Construction for Special 咨询服务 已支付174,860.00元，占合同金 Invitation for Agricultural and Sideline 云南鼎宏科技有限公司 RMB249,800.00yuan 4 (Consulting SCJYZ42 2021-6-11 额70.00% bidding Products under "the Pilot Yunnan Dinghong Technology Co., Ltd. USD39,180.01 Service) RMB174,860.00 yuan was paid, Demonstration Project for accounting for 70.00% of the Poverty Alleviation in contract amount Poverty-stricken Areas" of Jinyang County financed by World Bank Loan 基于咨询顾 金阳县世行六期项目合作社现 问资历的选 状调查及可持续发展咨询服务 执行中 择 费 Under implementation 咨询服务 Selection of Consulting service fee for the 已支付203,100.00元，占合同金 四川永策工程咨询服务有限公司 RMB420,000.00yuan 5 (Consulting consultants SCJYZ55 2021-5-08 survey on the status of 额48.36% Sichuan Yongce Engineering Consulting USD65,875.12 Service) based on cooperatives and sustainable RMB 203,100.00 yuan was paid, Service Co., Ltd. their development of the World Bank accounting for 48.36% of the qualifications Phase VI Project in Jinyang contract amount County 美姑县裕隆养殖和种植专业合 作社凉山半细毛羊采购项目 已完成,已支付990480.00元，占 询价采购 Procurement project of 合同金额100.05%。 货物 SCMGHYL0 昭觉县齐日尔友家庭牧场 RMB990,000.00yuan 6 Quotation 2021-10-8 semi-fine wool sheep of RMB990,480.00 yuan was paid, Goods 06 Zhaojue County Qirieryou Family Ranch USD155,277.07 procurement Liangshan by Meigu County accounting for 100.05% of the Yulong Breeding and Planting contract amount Professional Cooperative 美姑县尼木莫古种植养殖专业 合作社凉山半细毛羊采购项目 已完成，支付已1008000.00元， Procurement project of 询价采购 占合同金额51.69%。 货物 SCMGHNM semi-fine wool sheep of 昭觉县齐日尔友家庭牧场 RMB1,950,000.00yuan 7 Quotation 2021-10-9 RMB1,008,000.00 yuan was paid, Goods MG40 Liangshan by Meigu County Zhaojue County Qirieryou Family Ranch USD305,848.77 procurement accounting for 51.69% of the Nimu Mogu Planting and contract amount. Breeding Professional Cooperative 美姑县井叶特西种植养殖专业 合作社凉山半细毛羊采购项目 执行中， 支付542000.00元， 占合 Procurement project of 同金额60.22%。 询价采购 货物 SCMGHTX0 semi-fine wool sheep of Under implementation, 昭觉县阿孙布都家庭牧场 RMB900,000.00yuan 8 Quotation 2021-4-13 Goods 04 Liangshan by Meigu County RMB542,000.00 yuan was paid, Zhaojue County Asunbudu Family Ranch USD141,160.97 procurement Jingye Texi Planting and accounting for 60.22% of the Breeding Professional contract amount Cooperative 70 美姑县富康种养殖专业合作社 凉山半细毛羊采购项目 已完成， 已支付564900.00元， 占 询价采购 Procurement project of 合同金额53.8%。 美姑县拉里种养殖专业合作社 货物 SCMGHFK2 RMB1,050,000.00yuan 9 Quotation 2021-4-10 semi-fine wool sheep of RMB564,900.00 yuan was paid, Meigu County Lali Planting & Breeding Goods 3 USD164,687.80 procurement Liangshan by Meigu County accounting for 53.8% of the Professional Cooperative Fukang Planting & Breeding contract amount Professional Cooperative 美姑县裕隆养殖和种植专业合 作社圈舍—羊舍集中 养殖点 附属工程建设项目 已完成，已支付1017014.00元， Auxiliary engineering 土建 询价采购 占合同金额103.99%。 四川坤旌扬建筑工程有限公司 construction project of RMB978,000.00yuan 10 Civil Quotation SCMGG107 2021-4-12 Completed, RMB1,017,014.00 Sichuan Kunjingyang Construction enclosure - sheep house USD153,394.92 engineering procurement yuan was paid, accounting for Engineering Co., Ltd. centralized breeding site of 103.99% of the contract amount. Meigu County Yulong Breeding and Planting Professional Cooperative 美姑县富康种养殖专业合作社 养殖点饲草加工厂房和花椒加 工厂房及各附件建设项目 执行中，支付0元，占合同金额 Construction project of a forage 土建 询价采购 0%。 四川百亿建设工程有限公司 processing plant and a pepper RMB1,002,929.00yuan 11 Civil Quotation SCMGG119 2021-11-27 Under implementation, RMB 0 Sichuan Baiyi Construction Engineering processing plant and their USD157,304.92 engineering procurement yuan was paid, accounting for 0% Co., Ltd. various accessories at the of the contract amount breeding site of Meigu County Fukang Planting and Breeding Professional Cooperative 美姑县井叶特西种植养殖专业 合作社养殖点饲草加工厂房和 花椒加工厂房及各附件建设项 目 执行中，支付0元，占合同金额 Construction project of a forage 土建 询价采购 0%。 凉山鸿浩建设工程有限公司 processing plant and a pepper RMB493,678.9yuan 12 Civil Quotation SCMGG114 2021-11-27 Under implementation, RMB 0 Liangshan Honghao Construction processing plant and their USD77,431.33 engineering procurement yuan was paid, accounting for 0% Engineering Co., Ltd. various accessories at the of the contract amount breeding site of Meigu County Jingye Texi Planting and Breeding Professional Cooperative 美姑县鹫都种植和养殖专业合 作社养殖点饲草种植灌溉管道 执行中，支付0元，占合同金额 铺设项目 土建 询价采购 0%。 四川普皓建设工程有限公司 Project of laying irrigation RMB164,105.26yuan 13 Civil Quotation SCMGG109 2021-11-27 Under implementation, RMB 0 Sichuan Puhao Construction Engineering pipeline for forage planting at USD25,739.18 engineering procurement yuan was paid, accounting for 0% Co., Ltd. breeding site of Meigu County of the contract amount Jiudu Planting and Breeding Professional Cooperative 71 美姑县贫困片区产业扶贫试点 执行中， 支付104400.00元， 支占 示范项目技术支持服务 合同金额30%。 咨询服务 汉源县良鑫源种植专业合作社 Technical support service for Under implementation, the RMB348,000.00yuan 14 Consulting CQS SCMGZ84 2021-7-25 Hanyuan County Liangxinyuan Planting the pilot demonstration project payment of RMB 104,400.00 USD54,582.24 service Professional Cooperative of poverty alleviation in poverty yuan, accounting for 30% of the areas of Meigu County contract amount. 合同金额合计 RMB13,021,784.16yuan Total contract amount USD2,042,408.54 72