Guizhou Provincial Audit Office of the People's Republic of China Audit Report *4 k V, (2021) 42 # QIANAUDITREPORT (2021) NO.42 Project Name: Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank 8509-CN Loan No.: 8509-CN Project Entity: Foreign-funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office 2020 Accounting Year: 2020 目录 Contents 一、审计师意见．。．.................．……，.............................．·································……1 1 .Anditor&s即inion..．……，......．……，...........．······································，···········……4 二、财务报表及财务报表附注．..............．……‘.．……，二，...............................．……7 11 .Financial Statements跳d Notes tothe Financial Statements.........．……，……7 （一）资金平衡表．..．……，.......................．……，............．……，.,............．……，.,.7 1 .Balance Sheet.,,........................．……‘二，．…、．...．……，.,.，……，......．········，·····……7 （二）项目进度表．.............．……，…，..........．……，....................................．……9 11,Summaly of Sources and Uses of Funds by Project ComPone献．....．……9 （三）贷款协定执行情况表…，．…，..．……，..........................................．……12 111 .Statement of lmPlemeniation ofLoan Agreement.........................．……12 （四）专用账户报表．..．……，............．……，.,....．……，..．……，...................．……13 ivr Special Accou掀Statement..................．……，....................................．……13 （五）财务报表附注．........．……，...............................................．……，..．……15 v.NotestotheFinancialstatements.,..．……，.............................．……，..．……，18 三、审计发现的间题及建议．................................................．……，二，.......．……，22 111.Andit Findings and Recommendations..........．……，...．……，,..................．……27 一、审计师意见 审计师意见 贵州省扶贫开发办公室外资项目管理中心： 我们审计了世界银行贷款贫困片区产业扶贫试点示范项目202。年 12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定执行 情况表和专用账户报表等特定目的财务报表及财务报表附注（第7页至第 21页）。 （一）项目执行单位及贵州省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表以及贷款协定执行情 况表是你单位的责任，簖制专用账户报表是贵州省财政厅的责任，这种责 任包括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目 财务报表，并佼其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于 舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准 则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计 恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对 】 内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报。 我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见 提供了基础。 （三）审计师意见 我们认为，上述第一段所列财务报表在所有重大方面按照中国的会计 准则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行贷款 贫困片区产业扶贫试点示范项目2020年12月31日的财务状况及截至该 日同年度的财务收支、项目执行和专用账户收支情况。我们注意到，针对 贵州省审计厅世界银行贷款贫困片区试点示范项目审计报告（黔审外报 (202川25号）提出“由于项目管理信息系统（MIS系统）设置不合理， 项目实施单位将新签订的合同录入‘项目管理，子系统后，在‘财务管理’ 子系统中，会自动生成机制凭证，直接按合同金额全部列支，导致实际完 成项目投资与财务报表反映的项目支出有差异”问题，你中心已联系软件 专业人员进行维护修正，尚未执行的合同不再录入“财务管理”子系统。 （四）其他事项 我们审查了本期内由省财政厅报送给世界银行的第G研ZHOU一14至 GUIzHOU一18号提款申请书及所附资料。我们认为，这些资料均符合贷 款协议的要求，可以作为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有两项内容：财务报表及 财务报表附注、审计发现的问题及建议。 中华人民共和国贵州省审计厅 二O二一干六月二十二日 2 ����: � С� �)'�'�=�r� Т I�������- 78 -� t�����: 550004 �-��' : 8б-851-8 бб 143 79 � �: 86-851--8Бб1439б 3 1. Auditor's Opinion Auditor's Opinion To Foreign-Funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office We have audited the special purpose financial statements (form. page 7 to page 2 1) of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2020, the Summary of Sources Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. The Responsibilities of Project Entity and Guizhou Provincial Finance Department for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of the Guizhou Provincial Finance Department, which includes: i.Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. ii.Designing, implementing and maintaining necessary internal control to ensure that the project financial statements are free from inaterial 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 concluded 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. 4 An audit involves performing procedures to obtain evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities' preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph prepared fairly, in all material respects, reflecting the Industrial Poverty Alleviation Pilot Demonstration Project by the World Bank of December 31, 2020, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. We noted the problem proposed in the Audit Report of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank issued by Guizhou Audit Office (Qian Audit Report [2020] No. 25) , which stated that due to the unreasonable setting of MIS system, the mechanism voucher would be automatically generated in the "financial management" subsystem, and directly list all expenditures according to the contract value, after the project entity recorded the new-signed contracts into the "Project Management" subsystem, resulting in the discrepancy between the completed project investment and the project expenditures reflected in the Financial Statements. Your entity contacted software professional for maintenance, and contracts that have not been executed will no longer be recorded into the "Financial Management" subsystem. 5 Other Matters We reviewed applications from GUIZHOU-14 to GUIZHOU-18, and the attached documents submitted to the World Bank by Guizhou Provincial Finance Department during the period. In our opinion, those documents comply with the project loan agreement and can serve as a basis for loan withdrawal. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Guizhou Provincial Audit Office of the People's Republic of China June 22, 2021 Address: No.78 North Road, Guiyang, Guizhou, China Postcode: 550004 Tel: 86-851-86614379 Fax: 86-851-86614396 The English version of this report is provided for your convenience and reference while Chinese is the only official version. 6 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2020 12 PJ 31 H (As of December 31, 2020) *4t: WtkZAAMt Project Name: Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank Prepared by: Foreign-funded Project Management Center of Guizhou Provincial Poverty Ik l - .1: A VQ P it Alleviation and Development Office Currency Unit: RMB Yuan 4 11 f*Line m MA * k P1 A 4 A AA Application of Fund No. Beginning Ending Balance Sources ofFlund Line No. Beginning Balance Ending Balance TotalProjectExpenditures 1 252,301,949,50 342,831,365,27 Total Project 28 78,837,941.50 176,012,24J.50 T oal_ Project_ ExpendituresAppropriation Funds Fixed Assets Transfered 2 Project Capital and Capital 29 Surplus 2. iv 2 Construction Expenditures to 3 Including: Grants 30 be Disposed ConsATution i4 252,301,949.50 342,831,365.27 RV l 31 Construction in Progress Consortium appropriation O1hr Expenditures Total Project Loan 32 118.940.09718 172,900,06100 Investment Loan Receivable 6 - Total Project Investment 33 118,940,097.18 172,900,062.00 Loan A;P; P4 4 k (F) *I 9fVI Fncluding: World ]Bank 7- Fri Loan 34 1)8,940,0978 172,900,062.00 Investment Loan Receivable Foreign Loan Appropriation of Investment 8 Including: IDA 35 Loan A1P;AftiPffrf I l M A tRif Including :Appropriation of 9 -&IBRD 36 118,940,097.18 172,900,062.00 World 19ank IVICStnent [Loann Equipment TO Technical 37 Cooperation Including: Equipment Losses in 11 Co- Financing 38 T I a Bank 12 27,174,409.51 54,885,125.83 (2) oaI 39 1. tfiffk Cash inBank 13 27,173.392,01 54,885,125.83 2. -AtJtl# OtherLoan 40 - Including: Special Account 14 13,718,06581 24,598,95734 Appropriation of 41 - Investment Loan 2. :A r Cash on Hand 15 1,01T50 Including: World Bank 42 - Loan 7 16 104,115.00 13,393,186.00 43 -- Total Prepald and Receivable Bend Fund Inluding; World Bank Loan 17 - - Construetion Expenditures 44 Interesi Receivable to be Offset 45 81632,61,88 -1,960,510.66 World Bank Lean - Total Payable 45 81,632,651,88 <5 Commitment Fe Recivable ýll~~~~S If :)fl ff lli 9ýk* iýý kfipa-l World Bank Loan Service- Fea 19 - - incliding: World Bank 46 Receivable Loan Interest Payable 20 World Bank Loan 47 Marketable Securities Commitment Fev Payable A, WÉl*jt4† 21 48 Total Fixed Assets World Bank Loan Service Pee Payable 22 49 Fixed Assets, Cost Other Payables J,: i j,t iP 23 7/J. ±6 ÅwYk50 Less: Accunulated Deprecialion 2 Appropriation of Fund F A Ni 24 51 169,773,45 236,862.94 Fixed Assets, Net Rtie ang Pixed Assets Pending Disposal ~ Fixed Assets Losses in Suspense 2 T A i n ofm Pund 27 279,580,474.01 411,109.677.10 52 279,580,474.01 411,109,677.10 Tota; Application of Fund Total Soures of rund (z:-) * pit&* ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I MA _ 2020 * 12 3 I F (As of December 31, 2020) Project Name: Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank Prepared by: Foreign-funded Project Management Center of Guizhou Provincial Poverty # 1 : A f Alleviation and Development Office Currency Unit: RMB Yuan 1 tii' Current Period Cumulative Current Period Current Period Current Period % Life of PAD Cumulative Cumulative Budget Actual Completed Actual Completed Total sources of funds 151,134,264.82 477.553,344.68 348,912,303.50 73% Total Sources of Funds World bank lon 53,959,964,82 235,341,723,76 172,900,06200 73% II.Counterpart financing 97,174,300,00 242,211,62092 176,012,241.50 73% Counterpart Financing Financial poverty 97,t74,300,00 242,211,620.92 176,012,241.50 73% alleviation finds 2, INTX_f& t Work relief funds 3i Counterpart financing from local governments Tolal application of 102,838.950,00 90,529,415.77 88% 477,553,344,68 342,831,365,27 72% funds (by Project Component) Development of comprehensive 73,766,95000 68,773,436.56 93% 255,992,670.00 180,472,310.92 70% industrial chain Public infrastructreand 18.753,800.00 17.022,332.25 91% 150,747,374.68 141,290,778.75 88% services 3jA k-ttj)L.- 40W -Oil It.Reseadi and promotion of industrial 2,600.00 2,400,000.00 2,600,00 0.11% poverty alleviation mneclanism 9 Current Period Cumulative Aq ilJ g * M E t7rIN10 it ; A1IAlW Ck umulative Current Period Current Period Current Period % if Cumulative Budget Actual Completed Life of PAD Actual Completed .Project management, 3.318,200,00 2,263,638,56 68% 23,026,800.00 11,455,878.08 50% monitoring and evaluation 5 [Kfffigqg 21,716.500,00 Unprcdictable expenses _______ 6. 1UR 1,060,000.00 Front-end fee 7. 7R A 2 1,513,864,74 2,990,000.00 1,819,294,43 61% Cormitment fees Interest during the 7,000,000,00 6,189,662.31 88% 10,620,00000 7,566,995.92 71% constnction period Exchange gains and -5,236,118.65 223,507.17 losses '# Difference 60,604,849,05 6,080.938.23 Changes in receivables 13,289,071,00 13,393,186.00 Change in Receivables 2. Q-ff1kAt 19,672.151,22 -6],96P,510.66 Clinge in Payables Changes il monetary fund 27.710,71632 54,885,125.83 Change in Cash and Bank 4, 1 Other -67,089.49 _1236,862.94 10 SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT II *A i 2020 * 12 A 31 E5 (As of December 31, 2020) Mid@= EAtMA Project Name: Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank Prepared by: Foreign-funded Project Manage ent Center of Guizhou Provincial Poverty Alleviation and Development Office Currency Unit: RMB Yuan APYiEai Project Expenditure 0 r5 P_NZff Assets Transferred fM4 t 0 WaNW a E- lfl L%Construation Investmrents Project Component Cumulative MMU|1- '$@7' 9gr A Work in Progress Expenditures to Transferred- Amount Fixed Asset Current Asset Intangible Asset Deferred Asset be Disposed out I ~-i"AMax 180,472,310.92 180,472,310.92 Comprehensive industrial ctain development 141,290,778.75 141,290,778,75 Public infrastructue and servics .Research and promotion of industrial poverty alleviation 2,600.00 2,600.00 mechanism 11,455,878,08 11,455,878.08 Project management, monitoring and evaluation Unpredictable cxpenses 6. 5UEM Front-end fees 7. *ihR Commitment Charges 1,819,294.43 1,819,294.43 8. 12 MMtj Loan interest 7 56699592 7.566.995192 9XELr19 Exchange gains and losses 223.507.17 223,507,17 -Fit Total 342,831,365.27 342,831,365.27 II iii. Statement of Implementation of Loan Agreement STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT *#Y 2020 4 12 )i 31 H (For the period ended December 31, 2020) Project Name: Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank Prepared by: Foreign-funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office Currency Unit: USD/ RMB Yuan A Y11 LoanAmount Current-period Withdrawals Cumulative Wilhdrawals Category 4AP 9Z TEg Yr kMT1k USD USD RMB USD RMB 17,500,00000 1,963,197.90 12,809,669 98 7,407,512 48,333,277,66 Grants under project 1.2 . 12,570,0000 1,005,756 6,562,45843 6,548.315,03 42,727,100,74 Prpject frnds under project 2.1 Cost of goods, engincering, non-consulting services, consulting 9.830,000,00 480,13538 3,132,83534 2,442,672.47 15,938,19360 services. training and incremental operating costs 100,000,00 0.00 100,00000 652,490.00 Front-cnd fee 6,000,000.00 39,149,400,00 10,000,000.00 65,249,000.00 Advu Dvilnt .tl- Total 40,000.000.00 9,449,089.45 61,654,363.75 26,498,499,90 172,900,062.00 4f¶A# ri$: 1* t=6.5249A.R -(Exchange rate: USD I= RMB6.5249yuan) 12 iv. Special Account Statement A4 9RP && * SPECIAL ACCOUNT STATEMENT **RY 2020 12 ) 31 E (For the period ended December 31, 2020) Ex Ft: I- Prepared by: GuizhouProvincial Finance Department Project Name: Pilot Project of Poverty #A4 ##t 4: I1 t L Aj Alleviation through Industrial Development in Depository Bank: ICBC Guiyang Dongshan Poverty-stricken Areas Branch S8509-CN Wi-97: 2402006329140445432 Account No. : 2402006329140445432 Loan No: 8509CN : $i.44 : f1ikrJTh Currency: USD Part A-Account Activity for the Current Period Amount LA # 3,769,964.53 Beginning Balance Add: 2.i1 ff R 4 9,449,089.45 Total Amount Deposited this Period by World Bank 3.4Z1V1JI4tARAM$ (4AtFif6P ) 75039 Total Interest Earned this Period if Deposited in Special Account Total Amount Refunded this Period to Cover Ineligible ExpenditIores Deduct: 5.tM kltt 8,024,224.73 Total Amount Withdrawn this Period E * kal A K_It 9t0 _- 't t,40 Total Service Charges this Period if not Included in Above Amount Withdrawn 7.J1 * 5,195,539,64 Ending Balance ( To be continued) 13 ジ !4 （五）财务报表附注 财务报表附注 1．项目概况 项目以贵州省扶贫办和贵州省财政厅为项目实施管理单位，省扶贫办 外资项目管理中心为省级项目办具体组织项目实施。 本项目贷款号为8509一CN，于2015年9月10日签定了“贫困片区产 业扶贫试点示范项目”《贷款协定》和《项目协定》。项目计划总投资人 民币480,000,000.00元，其中：综合产业链发展项目250,580,900.00元， 公共基础设施与服务支持166,538,100.00元，产业扶贫机制研究与推广项 目2,000,000.00元，项目管理与监测评价24,1 00,000.00元，预备费 28,481,000.00元，先征费600,000.00元，承诺费l,700,000.00元，建设期 利息6,000,000.00元。项目建设资金来源：世界银行贷款40,000,000.00 粎元（折合人民币244,293,300.00元），配套资金人民币235,706,700.00 元。项目在省项目办和毕节市、遵义市的5个子项目县实施，由省、市、 县三级项目办进行管理。 2．财务报表编制范围 本财务报表由9个项目管理及执行单位（省项目办、省财政厅、毕节 市、遵义市、桐梓县、习水县、赤水市、大方县、织金县项目办）的财务 报表以及省财政厅贫困片区产业扶贫试点示范项目专用账户报表合并而 成，合并报表反映了该项目全部项目支出、世行贷款资金和贵州省配套资 金等相关的重要财务信息。 3．主要会计政策 3.1本项目财务报表根据财政部颁布的《世界银行贷款项目会计核算 办法》和本项目《财务管理和会计核算手册》按照“专款专用、专账核算、 专人管理”的要求，进行财务管理和会计核算。 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 ]5 为一个会计年度。 3.3本项目会计核算以“权责发生制”作为记账原则，采用借贷记账 法，遵循“有借必有贷，借贷必相等”的记账规则；以“人民币”为记账本位 币，“元”以下填至“分，，。 3.4外币采用当日汇率折算成人民币入账，年末依据国家外汇管理局 公布的外汇汇率USDI=R人生B6.5249调整汇兑损益。2020年项目发生的 汇兑损益计入“在建工程”项目。 4．报表科目说明 4.1项目支出 2020年12月31日累计支出人民币342,531,365.27元。 4.2货币资金 2020年12月31日货币资金期末余额为人民币54,885,125.83元。 4.3预付及应收款 2020年12月31日预付及应收款期末余额为人民币13,393,1 86.00元。 4.4项目拨款 2020年12月31日余额为人民币176.0工2夕4LSO元，其中：省本级 2,047,941.50元、遵义市270,000.00元、赤水市27, 565,700,00元、习水县 41,008,600,00元、桐梓县30,882,900.00元、毕节市270,000.00元、大方 县38,488,600.00元、织金县35,478,500.00元。 4.5项目借款 2020年12月31日余额为人民币172,900,062,00元。其中：国际复兴 开发银行贷款额为26,495,499.90粎元，折合人民币172,900,062.00元。 4.6应付款 16 2020年12月31日余额为人民币61,960,510,66元，主要是各项目办 应付工程款、应付利息款等。 4.7留成收入 2020年12月31日余额为人民币236,862.94元，主要是银行存款利 息收入。 5．专用账户使用情况 本项目专用账户设在工行贵阳东山支行，账号 2402006329140445432，币种为粎元。2020年期初余额3,769,964.53美元， 2020年提款回补9,449,059.45粎元，利息收入750.39美元；2020年贵州 省财政厅共计拨付世行贷款8,024,224.73美元，服务费支出40美元；2020 年12月31日期末余额5,195,539.64美元。 专用账户报表2020年期初余额与上年度期末余额不一致，原因是各 级财政局二级专用账户核算汇率不同，本年期初余额采用本年底汇率，上 年期末余额采用上年底汇率。 6．其他说明 6.1资金平衡表中“项目支出”、“应付款”本期期初余额较上年度期末 余额减少4,924,224.07元，原因是赤水市项目办2019年拟用现金方式入 股鸟骨鸡屠宰场加工企业项目，并列入项目支出；同年12月因现金入股 方式不符合规定，将已列支的4,924,224.07元进行调减，于2020年采取 购买设备方式入股，并进行账务处理。 6.2资金平衡表“银行存款”期末余额为54,885,125.83元，包含省财 政厅、项目县财政局二级专用账户以及各级项目办银行存款余额。 l7 V. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The project was under the management of Guizhou Provincial Poverty Alleviation and Development Office (hereinafter as GPPDO) and Guizhou Provincial Finance Department. The Foreign Investment Project Management Center of GPPDO works as the Provincial Project Management Office (hereinafter as PPMO) and was responsible for implementing the project. Guizhou Rural Development Project, loan number 8509-CN, signed the "Loan Agreement" and "'Project Agreement" of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas on September 10, 2015. The total cost of the project was RMB480,000,000.00 yuan, including USD40,000,000.00 (equivalent to RUB244,293,300.00 yuan) from the World Bank Loan and RMB235,706,700.00 yuan from Counterpart Financing. The details were as following: RMB250,580,900.00 yuan for Comprehensive industrial chain development. RMB166,538,100.00 yuan for Public infrastructure and services. RNM2,000,000.00yuan for Research and promotion of industrial poverty alleviation mechanism. RMB24,100,000.00 yuan for Project management, monitoring and evaluation. RMB28,481,000.00 yuan for Reserve Fee. RMB600,000.00 yuan for Front-end fees. RMB1,700,000.00 yuan for Commitment Charges. RMB6,000,000.00 yuan for Loan interest. The project was implemented in PPMO and five sub-project counties of BiJie City and Zunyi City, under the management of provincial, city and county POM. 2. Scope of the Consolidated Financial Statement Consolidation scope of the financial statements covers the financial statements of nine project management and implementation entities (PPMO, PFD, Bijie City, Zunyi City, Tongzi County, Xishui County, Chishui City; Dafang County and Zhijin County PMOs) and the special account statements of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas of PFD. The consolidated statements reflect the financial information of the Project Expenditure, the World Bank Loan and Counterpart Financing of Guizhou Province. 3. Accounting Principle 18 3.1 The financial statements and accounting are prepared in accordance with the Accounting Measures for World Bank Loan Projects issued by the Ministry of Finance and the Financial Management and Accounting Manual of the project, with the requirements of "Special funds, special accounting and special management". 3.2 Accounting period is the Gregorian calendar, which is from 1 January to 31 December. 3.3 According to the accrual basis, the debit credit double-entry bookkeeping method is applied for bookkeeping purpose. Currency unit for accounting is RMB, and the unit of account in this financial statement is yuan, with "points" filled in below "yuan". 3.4 Foreign currency is credited by converting into RMB at the spot exchange rate on the trading day, and the exchange gain/loss is calculated according to the exchange rate of 1USD= RMB6.5249 yuan announced by the State Administration of Foreign Exchange at the end of the year. The exchange gain and loss occurring in 2020 was recorded in the item of "Work in Progress". 4. Notes to the Financial Statements Account 4.1. Project Expenditure As of December 31, 2020, the accumulated expenditure was RMB342,831,365.27 yuan. 4.2 Cash and Bank The closing balance was RMBIB54,885,125.83 yuan as of December 3 1,2020. 4.3 Prepaid and Receivable As of December 3 1,2020, the closing balance was RMB 13,393,186.00 yuan. 4.4 Project Appropriation Funds As of December 31,2020, the closing balance was RAMBl76,012,241.50 yuan, of which: RMB2,047,941.50 yuan in provincial level. Zunyi City was RMB270,000.00 yuan. Chishui City was RMB27,565,700.00 yuan Xishui County was RMB41,008,600.00 yuan. Tongzi County was RMB30,882,900.00 yuan. Bijie City was RMB270,000.00 yuan. Dafang County was RMB38,488,600.00 yuan. Zhijin County was RMB35,478,500.00 yuan. 19 4.5 Project Loan As of December 31,2020,the closing balance was RMB172,900,062.00 yuan, of which: the loan amount from IBRD was USD26,498,499.90, equivalent to RMB172,900,062.00 yuan. 4.6 Payables As of December 31,2020, the closing balance was RMB61,960,510.66 yuan, mainly to the project payables and interest of all PMOs. 4.7 Retained Earnings As of December 31,2020, the balance was RMB236,862.94 yuan, mainly from the interest earned of the bank deposit. 5. Special Account The Special Account of the project was set up in Guiyang Dongshan Sub-branch of ICBC. The account number is 2402006329140445432, and currency unit is USD. In 2020, the beginning balance was USD3,769,964.53, total amount deposited was USD9,449,089.45, total interest income was USD750.39. In 2020, Guizhou PFD allocated a total of USD8,024,224.73 World Bank loan and USD40 service charges. As of December 31, 2020, the closing balance was USD5,195,539.64. The beginning balance of 2020 Special Account was inconsistent with the closing balance of the previous year, for the reason that the accounting rate of the secondary Special Account of finance bureaus at all levels was different. The beginning balance of this Period adopts the exchange rate at the end of this Period end, while the ending balance of last Period adopts the exchange rate at the end of last Period. 6. Other Explanation for the Financial Statements 6.1 For the "project expenditure" and "payable" in Balance Sheet, the beginning balance of this Period decreased by RMB4,924,224.07 yuan compared with the ending balance at the end of last Period, for the reason that Chishui PMO planned to invest the black-bone chicken slaughterhouse processing enterprise project in cash in 2019 and listed in the project expenditure. In December of the same year, RMB4,924,224.07 yuan was reduced due to the cash investment method not meeting the regulations. In 2020, the investment method of purchasing equipment was adopted with 20 accounting. 6.2 The ending balance of the "Cash in Bank" in Balance Sheet was RMB54,885,125.83 yuan, including the secondary special account of the provincial finance department, the secondary Special Account of project county finance bureau and the bank deposit balance of the project offices at all levels. 21 三、审计发现的问题及建议 审计发现的问题及建议 除对财务报表进行审计并发表审计意见外，审计中我们还关注了项目 执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目 管理情况、项目绩效及上年度审计建议整改落实情况。审计中我们关注到， 本次抽查的赤水市、桐梓县和大方县合作社建设情况：一方面，合作社聘 请固定财务人员进行财务处理，财务管理及会计核算逐步规范；另一方面， 上述三个县计划组建22个合作社，截至2020年底已全面完成组建，部分 合作社已完成设备及厂房建设，下步将开始投产；部分合作社产业项目如 金钗石解、葛根、花椒、天麻等种植项目己产生效益。除此之外我们发现 存在如下问题： （一）项目管理方面存在的问题 1．部分项目未按照采购文件实质性内容签订采购合同。 赤水市官渡镇永福源种植专业合作社与新秀石解种植农民专业合作 社于2020年2月29日签订金钗石解种苗采购合同，合同总价21,43万元。 采购公告规定的质量保证金比例为3%，合同签订约定的质量保证金比例 为5％。 大方县马场人聚种植农民专业合作社与福建正中建设工程有限公司 于2020年6月3日签订《世行六期项目大方县马场人聚农业种植专业合 作社加工房、仓库后续工程施工合同》，合同总价66.67万元。采购公告 要求“完成总工程量的100%，付工程总价款的50%，工程验收合格后， 付清工程余款”，而签订的施工合同约定“完成总工程量的50%，付工程 总价款的30%，完成总工程的100%，付工程总价款的80%，工程完成后 经施工方书面申请，十个工作日内进场验收，验收合格后，付清余款”。 上述行为不符合《国际金融组织和外国政府贷款赠款项目采购管理工 作指南》（财力、国合（2017)25号）“四、关于合同签订和执行（一）…… 其他采购方式确定供应商后，项目实施单位应当按照采购文件确定的事项 22 与成交供应商签订合同。合同内容应当与采购文件和响应文件相关内容一 致，不得有实质性变更……”的规定。建议你中心加强对县项目力、（管理 中心）的指导，合同实质性内容条款应严格按照采购文件签订，规范采购 程序，严格合同管理。你中心已接受审计建议。 2．部分种苗采购项目无植物检疫证书即通过验收。 赤水市普惠种养殖农民专业合作社与赤水市三美石解专业合作社于 2020年4月11日签订《赤水市世行六期项目金钗石解种苗采购合同书》， 合同价格22.20万元；信天福满堂石解专业合作社与赤水黔解药业有限公 司于2020年4月10日签订《赤水市世行六期项目信天金钗石解种苗采购 合同书》，合同价格56万元。合同均约定供货时需提供产地检疫证或调验 检疫证，供货方供货时均未向采购方提供产地检疫证或调验检疫证，两个 项目已通过验收。 上述行为不符合《植物检疫条例》（国务院第687号令）“第七条调 运植物和植物产品，属于下列情况的，必须经过检疫：（二）凡种子、苗 木和其他繁殖材料，不论是否列入应施检疫的植物、植物产品名单和运往 何地，在调运之前，都必须经过检疫”和《国际金融组织和外国政府贷款 赠款项目采购管理工作指南》（财办国合（2017〕25号）“四、关于合同 签订和执行（二）合同当事人应当按照合同约定履行义务。中标人应当 严格履行合同的约定，确保提供的工程、货物、服务等与合同约定相一致。 项目实施单位应当如实签籲货物签收等验收证明”的规定。建议你中心加 强对县项目办的指导和监督，严格把关货物采购的验收环节，加强项目合 同管理。你中心已接受审计建议。 3．部分县项目办项目实施进度未按时完成。 一是未完成累计计划目标任务。审计抽查发现，赤水市、桐梓县、大 方县截至2020年度底项目实施计划投资目标分别为6,78933万元、 6,755.46万元和7,799.12万元，实际累计完成投资分别为6,093万元、5,652 万元和7,134万元，分别占计划目标任务的99.74％、83,67％和91 .47％。 二是未完成2020年计划目标任务。审计抽查发现，2020年赤水市、桐梓 县、大方县计划完成投资额分别为2,068.89万元、2,154.51万元和2,726.93 23 万元，实际完成投资分别为1,775万元、976万元和2,033万元，分别占 2020年计划完成任务的85.79％、45.30％和74.55％。 产生上述问题的主要原因：一是部分合作社组建难度大、组建完成时 间较晚、进度簓慢；二是部分项目管理单位辅导员变动频繁，新进入员对 项目管理簺乏经验，导致项目推进簓慢，计划完成率低；三是受新冠肺炎 疫情影响，部分项目采购不及时、合同履行受到较大影响。 建议你中心督促县项目办加快项目建设进度，确保项目按计划实施。 你中心已接受审计建议。 （二）其他需要关注的问题。 部分项目县世行项目资金与其他资金共用账户。 (l）桐梓县财政局世行项目贷款资金、国内配套资金均未单独设立 专户进行管理，分别纳入“桐梓县财政局其他资金”、“桐梓县财政扶贫” 存款户核算。“桐梓县财政局其他资金”、“桐梓县财政扶贫”存款户的 利息收入核算了总收入，未单独对世行贷款资金及国内配套资金利息收入 进行核算。 (2）大方县财政局世行项目国内配套资金纳入“大方县财政局扶贫 户”核算，未单独设立专户进行管理，国内配套资金未单独计息，该账户 产生的利息收入已全部簴入国库。大方县财政局开设了世行贷款资金专 户，本年度该账户产生的利息收入1.19万元已缴入国库。 鉴于世行项目将于2021年实施完成，建议你中心责成各项目单位对 世行贷款存款户进行梳理，未进行专户核算的，加强专项资金监管，确保 资金安全运行。你中心已接受审计建议。 （三）项目采购检查情况 按照世行要求，我们对30个采购合同进行了检查，检查合同金额合 计3,2 74.57万元，分别占应检查合同数和应检查合同金额的3 2.97％和 70.55%（详见附表2）。此次检查为项目生效后的第四次检查，应检查后 审合同数的统计期间是2020年1月1日至2020年12月31日。检查中我 24 们关注了采购过程、合同管理和治理情况。 1．赤水市项目采购未按规定时间进行中标公示。 赤水市扶贫开发办公室采购的货物未按规定时间进行中标公示。2019 年12月24日，赤水市扶贫开发办公室对富康合作社加工设备项目采购结 果进行公示，公示时间为3个工作日；赤水市扶贫开发办公室于2020年 4月13日在赤水市人民政府籑上发布世行六期项目生态家禽肉品加工厂 制冷系统设备采购结果公示，公示期限为3个工作日。 上述行为不符合《关于认真落实世行扶贫项目备忘录切实加强项目管 理的通知》（黔扶外发（2017)60号）附件2《世行贷款扶贫项目采购管 理补充意见》第28条“各类采购的中标公示期不得少于5个工作日，公 示结束无异议应及时书面发送中标通知书”的规定。建议你中心督促赤水 市扶贫办加强采购管理，严格规范采购程序。你中心已接受审计建议。 2．采购项目开标时间不符合相关要求。 桐梓县扶贫开发办公室于2020年11月30日与桐梓县广宇麻羊养殖 农民专业合作社发布《世界银行贷款贫困片区产业扶贫试点示范项目桐梓 县幼宇麻粊养殖农民专业合作社加工厂建设工程询价采购公告》，该公告 要求提交报价截止时间为2020年12月14日9:00前，开标时间为2020 年12月15日9:30，实际开标时间为2020年12月16日9:300 上述行为不符合《关于印发世界银行第八次检查团备忘录的通知》（国 扶发（2019)10号）“四采购……检查团作出如下要求和建议（二）报 价提交的截止时间和开标时间应一样”的规定。建议你中心督促县项目办 加强采购管理，严格规范采购程序，杜绝类似问题再次发生。你中心已接 受审计建议。 （四）上一年度审计发现问题未整改情况 审计发现，上一年度审计报告中披露的11个问题中，合作社未积极 落实项目资金股本化，提高贫困农户分红比例的问题未得到整改，本年度 仍然存在。 25 建议你中心对合作社世行贷款项目投入资金股本化问题作出指导性 意见，制定可行性方案，确保合作社世行项目投入资金股本化得以规范实 施。你中心已接受审计建议。 26 Ill. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statement, we also make an observation with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, project performances and the follow-up of previous recommendations during the project implementing process. Random auditing review of the cooperative constructions of Chishui City, Tongzi County and Dafang County found that financial personnel were in place and financial management and accounting were basically standardized. What" s more, the construction of 22 cooperatives was completed by the end of 2020. Some cooperatives completed the purchase of equipment and the construction of plants and will become operational in the next step. Some projects such as Dendrobium nobile planting, Pueraria lobata planting, Zanthoxylurn bungeanum planting and Gastrodia elata planting have generated benefits. In addition, we found the following issues: Issues on Project Management I.The Procurement Contracts of Some Projects Were Not Signed in Accordancewith the Content of the Procurement Documents. Yongfuyuan Planting Cooperative in Guandu Town of Chishui City and Xinxiu Dendrobium. Planting Farmers' Cooperative signed a procurement contract for Dendrobium cinchona seedlings on February 29, 2020, with a contract value of RMB214,300.00 yuan. It was stipulated in the procurement notice that 3% of the total contract value shall be charged as quality assurance deposits, while the quality assurance deposit agreed in the contract was 5%. For the Remaining Processing Plant and Warehouse Construction Project of Machang Renju Agricultural Planting Farmers' Cooperative in Dafang County (WB VI Project), Machang Renju Agricultural Planting Farmers" Cooperative in Dafang County and Fujian Zhengzhong Construction Engineering Co., signed a contract on June 3, 2020, with a contract value of RMB666,700.00 yuan. It was required in the procurement notice that 50% of the total project 27 amount shall be paid upon the full completion of the project, and the project balance shall be paid upon acceptance of the project. However, it was stipulated in the contract that 30% of the total project amount shall be paid upon completion of 50% of the project, and 80% of the total project amount shall be paid upon the full completion of the project. After the completion of the project, the construction party should apply in writing for site acceptance test and take the test within ten working days, and the balance shall be paid off after the acceptance. The above practice did not comply with the Article 4 of the Guidlines for Procurement Management of Loan Increase Projects of International Financial Organizations and Foreign Goverments (Caibanguohe[2017] No.25, which stipulates that On contract signing and execution (1)... After the supplier is determined by other procurement methods, the project implementation unit shall sign a contract with the successful supplier according to the matters determined in the procurement documents. The contents of the contract shall be consistent with the relevant contents of the procurement documents and response documents, and shall not be substantially changed. We suggested your center strengthen the guidance of CPMOs (the management center) to standardize the procurement process and strengthen the contract management and the substantive terms of the contract should be signed in strict accordance with the procurement documents. Your center accepted the audit suggestion. 2. Some Seedling Procurement Projects without Quarantine Certificates Pass Acceptance Tests. Puhui Breeding Farmers' Cooperative and Sanmei Dendrobium Professional Cooperative in Chishui City signed a contract for Dendrobium Chrysanthemum Seedling Procurement Project of Chishui City (WB VI Project) on April 11, 2020, with a contract value of RMB220,200,000. Xintian Fumantang Dendrobium Professional Cooperative and Chishui Qian Dendrobium Pharmaceutical Co., signed a contract for Xintian Dendrobium Chrysanthemum Seedling Procurement Project of Chishui City (WB VI Project) on April 10, 2020, with a contract value of RMB560,000.00 yuan. It was agreed in the above contracts that the origin quarantine certificates or check quarantine certificates shall be provided for the supply of goods. Yet neither of these two kinds of certificates were provided when the goods were supplied, and the two projects passed acceptance tests. 28 The above-mentioned matters did not comply with the Article 7 of the regulations on Plant Quarantine (State Council Order No. 687), which states that the plants and plant products for transfer shall be subject to quarantine inspection in the case as follows: (2) plan seeds, seedlings or other propagating materials whether they are listed or not in the quarantine catalogues of plants and plan products and wherever they are transported shall be subject to quarantine inspection before their transportation and the Article 4 of Guidelines for procurement management of loan and grant projects of international financial organizations and foreign governments" (Caibanguohe [2017] No. 25) ,which stipulates that "Contract signing and execution (II) the parties to the contract shall perform their obligations in accordance with the contract. The successful bidder shall strictly perform the contract and ensure that the project, goods and services provided are consistent with the contract. The project implementation unit shall truthfully sign the acceptance certificate such as goods receipt. We suggested your center strengthen the guidance and supervision of the CPMOs to strictly control the acceptance of goods procurement, and strengthen the project contract management. Your center accepted the audit suggestion. 3. Projects Implemented by Some CPMOs Fail to Complete the Task on Time. (1) The cumulative planned target was not completed. The random audit check of Chishui City, Tongzi County and Dafang County found that the investment targets of the implementation plan by the end of 2020 were RMB67,893,300.00 yuan, RMB67,554,600.00 yuan and RM779,912,000 yuan respectively, and the actual accumulated investments were RMB60,930,000.00 yuan, RMB56,520,000.00 yuan and RMB71,340,000.00 yuan respectively, accounting for 89.74%, 83.67% and 91.47% of the planned targets. (2) The target of the year of 2020 was not completed. Spot check of Chishui County, Tongzi County and Dafang County found that the planned investment amounts in 2020 were RMB206,889.00 yuan, RMB21,545,100.00 yuan and RMB27,269,300.00 yuan respectively, and the actual completed investment were RNMB17,750,000.00 yuan, RMB9,760,000.00 yuan and RMB20,330,000 yuan respectively, accounting for 85.79%, 45.30% and 74.55% of the planned tasks in 2020. 29 The main reasons for the above problems were: the construction of some cooperatives was completed late with slow progress due to a high level of construction difficulty. Some project management units frequently changed counselors. New counselors' lack of experience in project management resulted in slow progress of projects and low completion rate of plans. Due to the impact of COVID-19, the procurements of some projects were delayed, greatly affected the performance of contracts. We suggested your center urge the CPMOs to speed up project construction process to ensure the implementation of projects as planned. Your center accepted the audit suggestion. Other Issues Part of the project counties shared accounts with other funds. (1) Tongzi Finance Bureau did not set up special accounts for the World Bank loan funds and the World Bank domestic supporting funds, but included them in deposit accounts of "other funds of Tongzi Finance Bureau' and "Tongzi financial poverty alleviation", without calculating their interests separately. All interest generated by the above two bank deposits were included into the total income. (2) Dafang County Finance Bureau did not set up special account for the World Bank project domestic supporting funds, but included it into "Dafang Financial Bureau Poverty Alleviation" deposit account, without calculating its interest separately. All interest income generated in the deposit account was turned over to the National Treasury. For the World Bank project loan funds, a special account was opened for management, and its interest income RMB11,900.00 yuan was turned over to the National Treasury. As the world bank project will be completed in 2021, we suggested your center to sort out the bank loan depositors. For those without special accounts, strengthen the supervision of special funds to ensure the safe operation of funds. Your center accepted the audit suggestion. Procurement Post Review As required by the World Bank, we conducted post review on 30 contracts and 30 the total contract value was RMB3274.57 million yuan, which respectively accounted for 32.97% and 70.55% of total number and value of contracts that should be conducted(See Annex II ). This was the fourth review since the project effectiveness, and the post review contracts duration is from January 1, 2020 to December 31, 2020. We made observations with respect to procurement process, contract administration and governance. 1. The project procurement of Chishui City did not publicize the winning bid as prescribed time. Chishui City Poverty Alleviation and Development Office did not publicize the winning bids for the procured goods as prescribed time. On December 24, 2019, the Chishui City Poverty Alleviation and Development Office publicized the result for the processing equipment procurement of the Fukang Cooperative, and the duration was 3 working days. Chishui City Poverty Alleviation and Development Office publicized the result for the refrigeration system equipment procurement of the Ecological Poultry Meat Processing Plant of the WB VI Project on Chishui City People's Government website on April 13, 2020, and the duration was 3 working days . The above practice did not comply with the Article 28 of The Notice on the Implementation the Aid Memorie on World Bank Poverty Alleviation Projects to Effectively Strengthen Project Management (QFWF (2017) No. 60) and Annex 2 of The Supplementary Suggestions on Procurement Management of World Bank-funded Poverty Alleviation Projects, which states that the publicizing duration for all procurement should not be less than 5 working days, and the notice of winning bids shall be sent in writing timely without objection to the publicity. We suggested your center should urge the Chishui City Poverty Alleviation and Development Office to strengthen the procurement management and strictly standardize the procurement process. Your center accepted the audit suggestion. 2. The bid opening time of procurement project did not meet the relevant requirement. Tongzi County Poverty Alleviation and Development Office and Tongzi County Guangyu Ma Goat Breeding Farmer Professional Cooperative issued the Shopping Notice for Processing Plant Construction of Tongzi County Guangyu Ma Goat Breeding Farmer Cooperative, Pilot Project of Poverty 31 Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank on November 30, 2020, requiring that the deadline was before 9: 00 on December 10, 2020, the bid opening was 9: 30 on December 15, 2020, and the actual bid opening was 9: 30 on December 16,2020. The above practice did not comply with the provisions of The Notice on the issuance of the 8 h Aid Memoire of Support Mission by the Word Bank (GF [2019] No. 10), which states the deadline for submission and bid opening should be the same. We suggested your center should urge the CPMO to strengthen procurement management, strictly standardize procurement procedures, to avoid similar problems again. Your center accepted the audit suggestion. The Followed-up of previous recommendations The audit found that of the 11 issues disclosed in the previous year's audit report, the cooperative not actively implementing capitalization of project funds and improving poor farmers dividends proportion were not rectified and still existed in this year. We suggested your center should provide guidance on the issue of invested fund capitalization of the cooperative projects funded by World Bankd Loan, and formulate a feasible plan to ensure the implementation in a standardized manner. Your center accepted the audit suggestion. 32 Annex I : Procurement Post Review Sheet 1. )itWhit &*k* Findings on the Review of Procurement Processes 1 9 /A-#KA * A)ERM A f 2019 12 Fl 24 9, A#fl#UFAV # 13 ElAI - T,, - *- TtAZ± A r/- v T 4FM4 J,i t4r t , 'S R 3 IT-* fF1l 2.AJ'fl5* #t t,& f2 024 *11 A 30 4 El- RL *~l t LtfM±r11 &Ai4 ((l& tl A O # A t 2020 4 12 / 14 Q 9:00fli, 2 0f#1Ji 2020 12 A 15 H 9:30, ff RJ YA 20204 12 A 16 HJI-- 9:30. I.Chishui City Poverty Alleviation and Development Office did not publicize the winning bids for the procured goods as prescribed time. On December 24, 2019, the Chishui City Poverty Alleviation and Development Office publicized result for the processing equipment procurement of the Fukang Cooperative, and the duration was 3 working days; Chishui City Poverty Alleviation and Development Office publicized the result for the refrigeration system equipment procurement of the Ecological Poultry Meat Processing Plant of the WB VI Project on Chishui City People's Government website on April 13, 2020, and the duration was 3 working days. 2.Tongzi County Poverty Alleviation and Development Office and Tongzi County Guangyu Ma Goat Breeding Farmer Professional Cooperative issued the Shopping Notice for Processing Plant Construction of Tongzi County Guangyu Ma Goat Breeding Farmer Cooperative, Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank on November 30, 2020, requiring that the deadline was before 9: 00 on December 10, 2020, the bid opening was 9: 30 on December 15, 2020, and the actual bid opening was 9: 30 on December 16,2020. 33 Ptj&2: &*R±M%=S Annex II: List of Contracts Reviewed liW 1.: AR WIf (5t) Currency unit RMB (Yuan) s t 1~5~ (~iThfl i1~ Wfi Contract Procu Procure Contra Contract Contract defcription *)ltMt5 Name of amount P u ement roe t signedC Contract implementation contractor/supplier/co (CNY and catego method number date description nsultant USD ry Equivalent) $2f,bli3.tL300t, T(IO10 #tRJEYttMt , E1A447%0 W it G A Rollerintegrated Chinese medicinecleaning The contract is in progress and A 44$1 4t&P' i F)1 Mr GZCS-fI 2019.12.27 machine. one bubble Chinese medicme 47% was disbursed. Chongqing Xuejia 1,697.800 goods shopping W-20 washing machine. 10m of Im' cleaning Technology Co., Ltd tanks, 5 vacuum packing machines, 10 multi-functional vertical Chinese medicine slicem, more than 100 kg of Dendrobium slices for each batch, 5 electric dryers. 2 balanced internal combustion forklift 300 meters automatic conveyor and 10 hand trailers. 2)fflITlFAiL, ±+;ffffliZ800m', clM48Yf , W ItjIo%S 11 lk Ait3 iU t r2 mTg i$J 9 ITr,l1000-G V The contract is in progress and w -I Sichuan Enginee 1 2020.4.02 :i . Construction of Fukang Processing 80% was disbursed. Zhongtian Weive 2,314.253.27 2 ring shopping C-11 Plant, 8000m3earthwork excavation, 1000 iY Construction Engineering ring soppg production plant, decoration, water supply Co, Ltd. and drainage, and hydropower engineering. I 34 丰方 35 L t1l 'RA03FON. -PAYE400 *-*'YT 2E IyAi2fl_m It R IV A )KE 1, , i0ll Jflt 2984 TL Wujimao Cooperative ;(E GZCS-H fl, ! Chishui 9 goods )N 2019.12.23 Black-bone Chicken procurement: 400 809/cContract in progress and 80% Zhuwang Architectural 1,193,600 shopping W_JM_OI chicken sheds, at the unit price of RM13 -was disbursed Design. Decoration and 2984 yuan Installation Co., Ltd f ') ' *" 11 f 4 ' - * "611 ' f ] 51, b 0 _T_ T- Iry1 F'I * 11 K., P4 * iq ft X GZCS-H 1 116. Pi -IF, YY ft ?f rp ill rif # A A4 Refrigeration auxiliary parts V14 moon-tech 10 goods F4 W-QK-0 2020.6.30 procurement of Chishui Ecological Poultry 50%Clontract in progress and 50% Environmental 2. 164.500 shopping 2 Meat Processing Plant Project was disbursed Technology Co.. Ltd 1 1 W X fO U * ft3F GZCS-H A T F $J ? 41 14 n,, i Refrigeration ft R JT & Ik 4: TP , E P f# Tvloon-tcch I I goods 9 W-QK-0 2020.4.21 auxiliary parts of the Ecological Poultry 500/oContract in progress and 50% Environmental 2,650.139 shopping I Meat Processing Plant was disbursed Technology Co., Ltd V3 WR r-T TVH ffit,, R-VkATg Url T A' N TE f_ # T r , A,- 41' 'T 4 .! 9m] GZTZGY F )% A- iR 9 [1 Processing Plant Contract is it) progress with Guizhou 12 Engince s opping -GC-02 1020.12.23 Construction Project of Tongzi County non-payment. Xinlicbeng Construction 2.627,998.85 ring Guangyu Ma Goat Breeding Farmer Engineering Co.. Ltd. -Professional Cooperative b !X2 V L i ft , M rri k Q A GTrZLF I Bottle Unscrambler. I Spiral Material and 100% was disbursed. -4 PR 01 Shanghai 13 000113 FP Y-HW-15 2020.12.16 Feeding Machine. I Automatic Filling Hcngli Pack-aging 225,500 shopping Machine. I Automatic Capper, I Automatic Machinery Equipment Romy Capping Machine, I Aluminum Foil Co_ Ltd Sealing Machine, I Inkjet Printer and I Small Stand Powder Packing Machine. 9-1 -A O:kl X fi, A V Yk 01 9_, M-Y X &A +)9 1 1 , I Rik M 3T A,-l -6- R IE Y:E A 4: 1 , + A fJ V, 'A -"- f - RA a _* A GZTZ-li L'fR t+)%2-t-j set or2 Tons Closed-loop Contract is in progress with Tongzi County 14 M W-CGY- 2020.12.21 Heat Pum Pueraria Mirifica Drying Room non-payment. Chungeyuan Planting and 536,000 goods p shopping 07 and 2 Sets of I Ton Closed-loop I-Teat Breeding Farmer Pump Pueraria Mirifica Drying Room Professional Cooperative Drying Eguipment 36 15 g dsC GY- 2020.12.3t camig pqripmeet and o Set oP mtra 0 568,350 gods oppig Microcrusher non-payment. Mach nery Co, Ltd shoppinlg1260ntC5phaL568,350 ring1 Coperaive Qne 200 - prccssw nat 50 wasdisbrsedhCo,y td , Ltniner ngmee C-CGY-O 2020.9.22 Coe Faenn r eontrsofurs progress and onsirun 2,954,213.48 ring Coöper~~~~~ati adn utd 0 r - ncemR 50 ra dibre. st ututo Eninnrn trerati Egnodin Co.,.Lt etc.) i . di nyat ontraet is in progress with -dIZ1 18 ee hoping -GC-04 20202.2 Longens an ping y FaeLoferisun no-amn Enaeenour 685.2927 19 goods VZLFY1 2020.12.29 P T non-paympnt. rogusivhouJinin n 188,796 shoppng 6 ong en uan Breeding Pannor Professionäs Caterials Co., Ltd GZPZrofP onal Coopaive racesin ontract is in progress woh En ce . of 419.0924-JT izl 2020.12.14 Suporting Equipent Double-de non-payment. Ele ric A ance 20 gd shopping e ýig-cia o Stomeai Stria liaten CWooker iss Managemen Dopo nt ubble Defrastm ig ankas 1 Automatic VEcm e a ackntiig knhi 1 500L Autoraatic tric zted Planta nStir Wo na 4 all asr P terial )ok and 37 T4q GZDF-G S) QAMIT , iA 3.395%M- 3.395 km The contract is in progress and Guizhou 21 Enginee 2020.4.07 Industrial Road Project 25% was disbursed. Iongruida Construction 1,435,245.85 ring shopping C-02-30 of Shaba Village. Changshi Town, Dafang Enogineerin Co., Ltd County (Dawanzi to Bazitou. Mabapingzi to Jishan. Xiamuchang, to Lantou Baobao) ttalahattlLrmismIAS eiEWEtR&+, B2ANso%. 9gmtaa T. i i -it GZDF-G 1TM4.683 t2 I¶ 4.683 km Industrial Road The contract is in progress and Guizhou 22 Enginee T C-02-27 2020.4.07 Project of Qingjiao, Shangzhai Group, 50% was disbursed. Iongruida Construction 1,988,094-46 ring shopping Shanba Village of Changshi Town. Dafang Engineering Co., Ltd County of WB VI Project #) ,tti##k#&4.977&¶, 80ht3.5 MEI111CM ifif ±Wa M 4.977 km Industrial TW i+, B2tMJ25%. t[lliM 9i k-TEA IT i GZDF-G Road of Machang Village and (Laotang 4' The contract is in progress and N WlU 4P1 Guizhou 23 Enginee A C-02-31 2020.9.25 Group etc.)Qiaoshang Village of Machang 25% was disbursed. ]-Iengrui Shengda 2550396.36 ring shopping Town. Dafang County of WB VI Engineering and Project(Pavement width is 3.5 m or 4.5 m. Construction Co.. Ltd. and pavement structure is 12cm filling gravel base and 15cm concrete surface ayulayer.) tftTMIJUt 4 AAasaihLt*ktA lk WTTI ift k EGZDF-H uft±Ei sli ) (Mfit 228) Air Et, U1100%.Completed itI M &4 Guizhou 24 R SZ-HW- 2020.7.16 Conditioning Procurement of Dafang County and 100% was disbursed. Qianyuan Xingrun HVAC 183,324 good shopping 21 -laoshan7hen Ecological Agriculture Engineering Equipment Professional Cooperative of WB VI Project Co.. Ltd (22 sets of Air Conditioning) i i % GZDFG a -KffW #60000)T 6000 kg Gastrodia El2G'A& LjrJ100%. Completed M V & t ft i Dafang 25 god XST-HW 2020.3.21 Elata Zero Generation Seed Procurement of and 100% was disbursed. County Yangchang Town 600,000 good shopping -10 Dafang County Guangxin Ecological Jiuliqing Planting Planting Farmer Professional Cooperative Professional Cooperative 38 中方 39