Sichuan Provincial Audit Office of the People's Republic of China Audit Report A * #Ff C[20213 13 -5 SICHUAN AUDIT REPORT (2021 ) NO.13 Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject St: 8647-CHA Loan No.: 8647-CHA Project Entity: Sichuan Urban Environment Project Office 2020 Accounting Year: 2020 目录 Contents 一、审计师意见．..................．……，.．…，.......................................．……，...．……1 1.Auditor,s卼iion......................．……，……，.......................．……，．…，.....．……3 二、财务报表及财务报表附注．．……，.............．……，..........．……，..........．……6 11 .Financial Statements and Notes to the Financial Statements二，..．……，，二6 （一）资金平衡表．......．……，............................................................．……6 1 .Balance Sheet...．……，.......．……，,............．……，................．……，........．……6 （二）项目进度表…，........．……，....................................．……，.........．……8 11.SutTirn柳ofsources and Uses ofFunds饰Project Colllponent.．…8 （三）贷款协定执行情况表．.....．……，.．…，.．……，，……，.......．……，...．……n 111 .Statement of Implementation ofLoan Agreement........．……，..．……11 （四）指定账户报表．……，.........................．……，…，........................．……13 iv.Designated Accotlnt statement．…，.．…，.,.....．……，......................．……13 （五）财务报表附注．.．……，..．……，.....................................．……，.．…，.．…巧 v.Notes to the Financial statemenis..．……，...........．……，...............．……18 三、审计发现的问题及建议．……，.,.......．……，二，, .......．……，..........．……，.，…22 nl.AUdit Findings and Reconunendations……，．…，.............................．……27 一、审计师意见 审计师意见 四力｝省人民政府水资源规划城建环保项目领导小组办公室： 我们审计了世界银行贷款芦山地震灾后恢复重建项目一城建子项目 2020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3页至第21页）。 （一）项目执行机构及四川省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情 况表是你办的责任，簖制指定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）审计意见 我们认为，第一段所列财务报表在所有重大方面按照中国的会计准 则、会计制度和本项目贷款协定的要求编制，公允反映了芦山地震灾后 恢复重建项目一城建子项目2020年12月31日的财务状况及截至该日同年 度的财务收支、项目执行和指定账户收支情况。 （四）其他事项 我们审查了本期内由四川省财政厅报送给世界银行的scLs一cJ一13号 至scLs一cJ一23号提款申请书及所附资料。我们认为，这些资料均符合贷 款协议的要求，可以作为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有两项内容：财务报表 及财务报表附注和审计发现的问题及建议。 中华云二蕊厅 聆，粉、仁少 地址：中国四川省成都市永兴巷巧号 邮政簖码：610012 电话：86一028一86522202 传真：86一028一86522013 2 1. Auditor's Opinion Auditor's Opinion To Sichuan Urban Environment Project Office We have audited the special purpose financial statements (from Page 3 to Page 21) of Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject, which comprise the Balance Sheet as of December 31, 2020, 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. Project Entity and Sichuan Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your office, while the preparation of the Designated Account Statement is the responsibility of Sichuan Provincial Finance Department, whicii includes- i. Preparing and fairly presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are firee from material misstatement. An audit involves performing procedures to obtain audit evidence about the 3 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 control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, the financial position of Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject financed by the World Bank as of December 31, 2020, 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 Matter We also examined the withdrawal applications from No. SCLS-CJ-13 to No. SCLS-CJ-23 and the attached documents submitted to the World Bank by Sichuan Provincial Finance Department during the period. In our opinion, those documents comply with the project loan agreement and can serve as the 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 4 May21, 2021 Address: No.15, Yong Xing Alley, Chengdu City, Sichuan Province, P.R. China Postcode: 610012 Tel.: 86-028-86522202 Fax: 86-028-86522039 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 11 .Financial Statements and Notes to the Financial Statements （一）资金平衡表 1.BalanCe Sheet 资金平衡表 BALANCE SHEET 本期截至2020年12月31日 (F or the period ended December 31,2020) 项目名称：世界银行贷款芦山地震灾后恢复重建项目一城建子项目 Project Name:LushanEarth叼明keRecoveryandReconstructionProjectFinancedbyWorldBank一Urban Construction Subproject 簖报单位：四川省人民政府水资源规划城建环保项目领导小组办公室货币单位：人民币元 ‘级 后续（To be continued) 6 A, B I-Ij Rhl LR 'A -A- it 4 H Total Prepaid and Receivable 16 69,290,135.32 32,557,472.73 Construction Expenditures 43 0.00 U0 to be Offset X R V *11P, FV-lf it including: World Bank Loan 17 0.00, 0.00 44 67,619,886.77 137,756,460.98 Interest Receivable Total Payablcs World Bank Loan 18 0.00 0.00 Including: World Bank Loan 45 0.00 0.00 Commitment Fee Receivable Interest Payables a4k1fT2"-& & Itt V R a * 14 V World Bank Loan Service- 19 0.00 0,00 World Bank Loan 46 0.00 0.00 Commitment Fee Foe Receivable Payables hV7ttRfT%Mk Marketable Securities 20 0.00 0.00 World Bank Loan Service 47 0.00 U0 Fee Payables 21 0.00 0.00 Al *5M11.1-ff 48 0.00 0,00 Total Fixed Assets Total Other Payables Nw*711X* 22 0,00 0.00 -LOVA" 49 0,00 0.00 Fixed Assets, Cost Appropriation of Fund Mmif-OR MAW" Less: Accumulated 23 000 0.00 Retained Earnings 50 32,113.40 42,416.42 Depreciation jtru , fTl 24 0,00 000 Fixed Assets, Net 25 0.00 0.00 Fixed Assets Pending Disposal 26 0.00 0.00 Fixed Assets Losses in Suspense k k IM 27 640,235,559.17 1,147,215,399.49 51 640,235,559.17 1,147,215,399.49 Total Application of Fund Total Sources of Fund 7 〔二）项目进度表 11.Summary of Sources and Uses ofFunds by Project Component 项目进度表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至2020年12月31日 任or the period ended December 31,2020) 项目名称：世界银行贷款芦山地震灾后恢复重建项目一城建子项目 ProjectN二e:LushanEarihqLIakeRecoveryandReconstructionProjeotFinancedbyWorldBank一Urban Construction Subproject 簖报单位：四川省人民政府水资源规划城建环保项目领导小组办公室货币单位：人民币元 一群 8 Current Period Cumulative **"JR *MRIO witmJOL Current Period Current Period Current Z it.7r, A Vff Cumulative Budget Actual Period % Life of PAD Cumulative Actual % Completed Completed Change in Receivables -70,136,574.21 -137,756,460.98 Change in Payables -31,863,218.72 726,339.08 Change in Cash and Bank -10,303.02 -42,416A2 Other J 一！付’ � с•иi N а�, й о г�Oп 1� а. nmi [и�е � о�е �°о о�о � гч и -» м гу, с� tV '� � о � е й � � о а� О И м п� � и � � Г. .. г. 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Designated Account Statement 6 )t w P 4 * DESIGNATED ACCOUNT STATEMENT *,4q;A 12020 * 12 A 31 H (For the period ended December 31, 2020) 0 t #J tL 4- iR fT RAI L ICR 9 A I A J FP ik ff 4 #1: rP W t Jk ik fT R -1 Project Name: Lushan Earthquake Recovery and Re( Depository Bank: Shu Du Sub-hranch, Sichuan Financed by World Bank - Urban construction Branch, Agricultural Bank of China subproject JP ,-97: 8647-CHA 9k1r: 22920114040000925 Loan No. 8647-CHA Account No.: 22920114040000925 Mra*-' k: Wilt'qAft R-fl#t: A't Prepared by: The Finance Department of Sichuan Province Currency: USD A n ft- 4. 0 Part A-Account Activity for the Current Period Amount )MV1419 4,671,534.33 Beginting Balance VIP: 67,507,239.30 Add: 67,505,176.88 Total Amount Deposited this Period by World Bank V 2,062.42 Total Interest Earned t1tis Period ifDeposited in Designated Account *M 1 1-6-W§- WH Ella " Total Amount Refunded this Period to Cover ineligible Expenditures m6l>- 72,067,455.59 Deduct: 72,067,290.59 Total Amount withdrawn this Period **3rt MIE -tfkr JAK**r Lh 165.00 Total Service Charges this Period if not Included in Above Amount Withdrawn Ending Balance (6 ! To be continued) 13 Part B-Account Reconciliation Amount 10,000,000.00 Amount Advanced by World Bank Deduct: Total Amount Recovered by World Bank 3. 10,000,000m00 Outstanding Amount Advanced to the Designated Account at the End of ths Period 4. &5 PM5F, M9111,318.04 Ending Balance of Designated Account AbQ.- 9,895,48266 Add: Amount Claimed but not yet Credited at the End of this Period Application No, 6. J9,895,182.66 Amount Withdrawn but not yet Claimed at the End of this Period 7. AR* fli±$jIjf (U** a5$V6tFP) 300.00 Cumulative Service Charges (If not Included in Item 5 or 6) 6,800.70 Deduct: 8. J6,800,70 Interest Earned (If Included in Designated Account) 9.. 10,000,000.00 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 世行贷款芦山地震灾后恢复重建项目贷款号为8647一CN，该项目旨 在改善受灾地区抗灾基础设施的状况，加强所选城市的减灾能力，改善 石棉县的应急准备能力。该项目的实施，将进一步推进灾区跨越发展， 增强灾区自我发展的能力，实现灾区同步小康，对继续探索以地方为主 体推动灾区后续发展具有重要实践意义。 世行贷款芦山地震灾后恢复重建项目城建基础设施部分可研批复 项目总投资约21.86亿元人民币，拟使用世行贷款2.7亿美元，项目内 容包括雅安市雨城区、名山区、天全县、荣经县、宝兴县、芦山县、石 棉县等7个县（区）共计8个子项目，建设内容包括市政道路、桥梁、 给水厂、供排水管籑、防洪堤、排洪渠整治、应急避难广场和灾害风险 管理系统（DRM）等。该项目《贷款协定》于2016年n月23日签订， 2017年3月6日贷款生效，计划2022年6月30日关闭账户。截止2020 年12月31日，雨城、名山、芦山、天全、石棉部分合同包已完成工程 建设并进行竣工验收，其余合同包工程建设将于2021年6月30日前全 部完成；中期调整项目前期工作已全面展开，目前正按相关程序进行报 批。 2．财务报表编制范围 本财务报表的簖制范围包括雅安市雨城区、名山区、天全县、荣经 县、宝兴县、芦山县、石棉县等7个县（区）项目办的财务报表及省财 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财政部《世界银行贷款项目会计核算办法》 （财际字〔2000〕13号）的要求编制。 15 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。本财务报表会计核算涵盖了2020年1月1日至2020年12月31日 所发生的费用。 3.3本项目会计核算以“权责发生制”作为记账原则，采用借贷复式 记账法记账，以人民币为记账本位币。 3.4按照中国人民银行2020年12月31日美元兑换人民币的中间价 作为本次报表的计算汇率，即1美元＝人民币6.5249元。 4．报表科目说明 4.1项目支出 本期项目支出人民币575,575,721.63元，截至2020年12月31日项 目累计支出人民币l,113,931,587.68元，占总投资计划的50.94％。 4.2货币资金 2020年12月31日余额为人民币726,339.08元，其中指定账户存款 折合人民币726,3 39.08元。 4.3预付及应收款 2020年12月31日余额为人民币32,557,472.73元，主要为各子项目 未扣回的工程预付款和预付的征地拆迁费用。 4.4项目拨款 2020年12月31日余额为人民币149,857,922.90元，是各项目县（区） 财政及项目业主单位到位的无偼配套资金，占总计划的34.69％。 4.5项目借款 16{ 2020年12月31日项目借款余额为人民币859,558,599.19元，是国 际复兴开发银行的贷款131,735,137.55美元，折合人民币559,558,599.19 元。 截至2020年12月31日，累计提取世界银行贷款资金1 31,735,1 37.58 粎元，占贷款总额的48.79％。其中：基础设施项目货物、工程、咨询、 培训及研讨会等累计提款121,060,137.58美元，占该类计划的44.95%; 项目先征费675,000.00粎元，占该类计划的100%；项目指定账户周转金 10,000,000.00美元。 4.6应付款 2020年12月31日余额为人民币137,756,460.98元，主要为各子项 目应付的工程款、保留金及差旅费等。 4.7留成收入 2020年12月31日余额为人民币42,41 6.42元，为财政厅项目指定账 户利息收入。 5．指定账户使用情况 本项目指定账户设在中国农业银行股份有限公司四川省分行，账号 为22920114040000925，币种为粎元。指定账户首次存款10,000,000.00 粎元。2020年账户余额为4,671,534.33美元，本期世行贷款回补总额为 67,505,176.55粎元，利息收入2,062.42美元，本期支付72,067,290.59美 元，服务费支出165.00粎元，期末余额111,315.04美元。 6．其他需要说明的事项 项目资金平衡表中国际复兴开发银行贷款期末数、期初数之差，项 目进度表中本期发生额与贷款协定执行情况表人民币本期提款数不一致 是由于历年汇兑损益造成的。 17 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The Loan No. of Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank is 8647-CN. It aims to improve the disaster-resistantinfrastructure in the affected areas, enhance the disaster mitigation capabilities of the selected cities, and improve the emergency preparedness capability of Shimian County. Upon implementation, it will further promote the leapfrog development of the affected areas, improve the self-development capabilities of the affected areas, and contribute to synchronousmoderate prosperity in the affected areas. It is of great practical significance to continuous exploration for the accelerated post-disaster development at locality. According to the approved feasibility study report (FSR) for urban infrastructure construction under Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank, the total project investment is approximately RMB2,186,000,000.00 yuan, including USD270,000,000.00 of proposed facility from the World Bank. The project includes 8 subprojects in 7 counties (or'districts), i.e. Yucheng District, Mingshan District, Tianquan County, Yingjing County, Baoxing County, Lushan County and Shimian County in Ya'an City. And its construction involves municipal roads, bridges, water supply plants, water supply and drainage pipe networks, flood protection embankment, floodway improvement, emergency shelters, disaster risk management ((DRM) system, etc. The Loan Agreement of the project was signed on November 23, 2016, and came into effect on March 6, 2017. As planned, the account of the project will be closed on June 30, 2022. As of December 31, 2020, part of the contract package in Yucheng District, Mingshan District, Lushan County Tianquan County and Shimian County has completed the project, and the construction of other contract packages will be completed before June30, 2021. The preliminary work of the medium-term adjustment project has been carried out and reported for approval according to the procedure. is 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the project offices of 7 counties (or districts), i.e. Yucheng District, Mingshan District, Tianquan County, Yingjing County, Baoxing County, Lushan County and Shimian County of Ya'an City, as well as the Designated Account set in the Provincial Finance Department. 3. Significant Accounting Policies 3.1 The financial statements of the project were prepared according to the requirements of the Accounting Methods for the World Bank Financed Project (CJZ [2000] No. 13) 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. The accounting for the financial statements covers the expenses incurred from January 1, 2020 to December 31, 2020. 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 middle rate of USD to RMB on December 31, 2020 of the People's Bank of China, which is USD1 = RMB6.5249. 4. Explanation of Subjects 4.1 Total Project expenditures The project expenditures during the period were RMB575,575,721.63 yuan, and the cumulative expenditures were RMB1,113,931,587.68 yuan, which accounted for 50.94% of the total investment plan. 4.2 Cash and Bank 19 On December 31, 2020, the balance was RMB726,339.08 yuan. And the funds in the Designated Account were converted to RMB726,339.08 yuan. 4.3 Prepaid and Receivable Its balance on December 31, 2020 was RMB32,557,472.73 yuan, mainly the prepayments to all subprojects for engineering and land requisition. 4.4 Project Appropriation Funds The balance on December 31, 2020 was RMB149,857,922.90 yuan, which was the available appropriation funds from the county-level (district-level) finance departments and the owners for all subprojects, accounting for 34.69% of the total plan. 4.5 Project Loan The balance of project loan on December 31, 2020 was RMB859,558,599.19 yuan, which was the IBRD loan USD131,735,137.58, equivalent to RMB859,558,599.19 yuan. As of December 31, 2020, accumulated USD131,735,137.58 of the World Bank loan had been withdrawn, accounting for 48.79% of the total, among which the withdrawal for goods, engineering, consultation, training and symposium of the infrastructure project was USD121,060,137.58, accounting for 44.95% of the category plan; the front-end fee of the project was USD675,000.00, accounting for 100% of the category plan; and amount advanced to the Designated Account of the project was USD10,000,000.00. 4.6 Payable The balance on December 31, 2020 was RMB137,756,460.98 yuan, mainly project fund, retention money, travel expense and others payables to all subproj ects. 4.7 Retained Earnings 20 The balance on December 31, 2020 was RMB42,416.42 yuan, which was interest income from the Designated Account set by the Provincial Finance Department for the project. 5. Designated Account The Designated Account of this project is set in Sichuan Branch, Agricultural Bank of China Limited, with the account number of 22920114040000925, and USD as currency unit. The initial deposit of the Designated Account is USD10,000,000.00. The beginning balance of the Designated Account in 2020 was USD4,671,534.33. During the period, total reimbursement by the World Bank was USD567,505,176.88, the interest earned was USD2,062.42, the payment made was USD72,067,290.59, and the service fee paid was USD165.00. Thus, the ending balance was USD111,318.04. 6. Other Explanation for the Financial Statements Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balances of the IBRD loan in the Balance Sheet, the current period's loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current period's withdrawals (disclosed in RMB) in the Statement of Implementation of Loan Agreement. 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对国家法规和项目贷款协定的遵守情况、内部控 制和项目管理情况、项目绩效及上年度审计建议整改落实情况。我们发 现存在如下问题： （一）项目管理方面存在的问题 1．天全县未严格依规履行变更程序，涉及金额人民币23,363,027.26 元。 抽查发现，2019年5月，天全县住房和城乡建设局（以下简称：天 全县住建局）与四川瑞云建设工程有限公司（以下简称：四川瑞云建设 公司）签订了《芦山地震灾后恢复重建项目天全县城镇基础设施项目土 建工程TQ一2施工合同》，工程合同价款人民币59,188,888名8元。截至 20加年12月该工程发生14次增加和3次减少工程量的变更，品迭后预 估增加工程价款人民币23,363,027.26元，预估增加比例达39.47％。天 全县住建局对其中的15次变更未按规定提出并报经县政府分管领导审 定同意，仅口头请示县政府分管领导即实施了上述变更。 以上行为不符合天全县人民政府印发的《天全县政府投资项目工程 变更管理办法》（天府办发〔2019〕59号）第五条“严格工程变更程序（一） 工程变更的事前审批。对增加建设内容、提高建设标准导致工程量增加 在10％以上的事前由项目业主单位提出，……经县政府分管领导审定同意 后方可实施”的规定。 建议你办督促天全县人民政府、天全县住建局依规履职并尽快完善 变更手续，今后严格按规定履行变更程序，避免类似情况再次发生。你 办已接受审计建议。 2．部分子项目核算不准确，涉及金额人民币18,303,071.87元。 22 (1)2017年，由雅安市城乡规划建设和住房保障局（以下简称：雅 安市住建局）实施的雅安市雨城区城镇基础设施项目，使用财政配套资 金向雅安市国土资源局预簴南外环东段被征拆人员社保补贴人民币 18,006,900.00元，并全部计入待摊投资确认为成本。2018年雅安市雨城区 社会保险事业管理局结算后实际簴纳社保补贴人民币9,690,578.04元，其 余人民币8,316,321.％元已由雅安市雨城区社会保险事业管理局原渠道退 回至雅安市国土资源局。截至2021年3月17日，雅安市住建局未及时办理 清退手续和进行账务调整，多计待摊投资人民币8,316，犯1 .96元。 (2)2020年11月和12月，雅安市住建局未对实际完成的工程量按会 计制度要求进行核算，根据收到的发票金额（包括尚未发生的支出）计 入建筑安装工程投资，多计建筑安装工程投资人民币335,141.30元；未按 项目监理月支付证书确定的工程量确定项目成本，少计建筑安装工程投 资人民币757,222.25元。 (3)2020年9月，天全县住建局使用财政配套资金预缴项目土地划 拨款人民币6,247,874.36元并计入建设成本。截至2021年3月8日，天全县 住建局仍未取得《国有建设用地划拨决定书》，应计入其他应收款科目， 多计建设成本人民币6,247,57斗．36元。 (4)2017年12月和2018年10月，天全县住建局使用财政配套资金预 簴沙坝片区等土地划拨款合计人民币33,600,000,00元并计入建设成本。 2018年12月，天全县住建局取得的《国有建设用地划拨决定书》中土地 划拨价款合计为人民币30,953,488.00元。截至2021年3月8日，天全县住建 局未及时办理清退手续和进行账务调整，多计建设成本人民币 2,646,5 1 2.00元。 上述做法不符合《世界银行贷款芦山地震灾后恢复重建项目财务管 理手册（城建基础设施部分）》第二十三条“会计核算要求为了加强世 界银行贷款项目的会计工作，规范项目会计核算，充分发挥资金的使用 效益，项目单位应按照《中华人民共和国会计法》和国家有关法律、法 规和世界银行的相关规定，以及财政部颁发的《世界银行贷款项目会计 核算办法》，建立会计账册，进行会计核算，及时提供全面真实、准确 完整的会计信息……正确核算反映项目的工程采购成本、管理费用和其 他项目支出……会计记录必须以合法凭证为依据，如实反映财务状况和 经营成果，做到内容真实、数字准确、项目完整、手续齐备和资料可 靠……”的规定。 审计指出该问题后，雅安市住建局、天全县住建局都进行了账务调 整。 建议你办督促雅安市住建局、天全县住建局进行整改，尽快办理退 回多预簴的土地划拨款和社保补贴手续，今后严格按照规定进行会计核 算，确保提供的会计信息全面真实、准确完整。你办已接受审计建议。 3．业主单位审核把关不严，部分费用支出标准不准确，涉及工程 价款人民币447,135.59元。 抽查发现，2020年11月，经天全县住建局及监理单位哈莫尼集团公 司和成都晨越建设项目管理股份有限公司、成都市市政建设监理有限责 任公司联合体（以下简称监理单位）同意，将TQ一l标段中因变更未确定 单价的149裸银杏按照变更前蓝花楹的价格进行计量计价，并已支付给施 工单位山东中宏路桥建设有限公司（以下简称山东中宏路桥公司），涉 及金额人民币447,135.59元。 以上行为不符合《世界银行贷款芦山地震灾后恢复重建项目财务管 理手册（城建基础设施部分）》第三十二条，&2、……各项目执行单位负责 根据项目工程进度情况和实际发生的费用支出证明文件等，填制“提款报 账申请表，.．…”的规定。 建议你办督促天全县住建局进行整改，督促监理单位严格审核，追 回支付依据不准确的工程价款，据实结算，今后严格按照实际发生的费 用标准支付工程款。你办已接受审计建议。 4．业主单位、监理单位监管不力，施工单位未按设计施工，多支 付工程款人民币781,352.50元。 (1）抽查发现，四川瑞云建设公司在承建天全县子项目TQ一2合同段 沥青路面工程施工中存在未按设计施工、偷工减料的行为，其中：实际 现场勘探Al路沥青路面结构层平均厚度为12.83cm，比设计厚度16cm少 3.17cm；现场勘探A3路、CZ路、c3路、DI路、02路、D3路沥青路面结 构层平均厚度为10.39cm，比设计厚度12cm少1.61cm。天全县住建局、监 理单位未对上述行为提出异议，均按照设计标准进行计量确认，多支付 工程款人民币781,352.50元。 以上行为不符合《建设工程质量管理条例》第二十八条“施工单位必 须按照工程设计图纸和施工技术标准施工，不得擅自修改工程设计，不 得偷工减料”、《城镇道路工程施工与质量验收规范》（cJJI一2008)8,5.1 条“热拌沥青混合料面层质量检验应符合下列规定：(2）面层厚度应符 合设计规定，允许偏差为＋l压一5～……”、《建设工程监理规范》 (GB/T 503 19一2013）第3.2.4条“监理员应履行下列职责，，二，．进行见证取样，复 核工程量有关数据．,．…”的规定。 建议你办督促天全县住建局要求施工单位对工程质量进行整改，及 时追回多支付的工程款，据实办理结算，追究相关责任人责任，要求监 理单位认真履职，杜绝此类问题再次发生。你办已接受审计建议。 (2）抽查发现，由镼沙市道路桥梁建设责任有限公司和中建富林 集团有限公司联合体扼建的雅安市雨城区城镇基础设施项目（YC一2）格 构护坡275Om2设计佼用改良土回填，实际使用泥夹石回填，不利于植 物成活；n型边沟镼度32.9m顶面设计使用C30硅砌筑，实际使用标准 砖砌筑，影响构筑物耐久性。雅安市住建局及监理单位未对施工单位未 按设计施工提出异议。 以上行为不符合《建设工程质量管理条例》第二十八条“施工单位 必须按照工程设计图纸和施工技术标准施工，不得擅自修改工程设计， 不得偷工减料……”和第三十六条“工程监理单位应当依照法律、法规以 及有关技术标准、设计文件和建设工程承包合同，代表建设单位对施工 质量实施监理，并对施工质量扼担监理责任．．…，&，的规定。 审计指出该问题后，雅安市住建局已督促施工单位进行了整改，于‘ 2021年4月14日重新佼用改良土进行了回填，返工使用C30硅浇筑边 沟顶面。 建议你办督促雅安市住建局今后加强现场监督管理，要求监理单位 认真履职，确保项目质量，杜绝此类情况再次发生。你办已接受审计建 议。 5．业主单位监管不力，未督促施工单位执行相关要求和规定． 25 (l）天全县子项目未要求施工单位认真执行隐蔽工程管理办法。 抽查发现，截至2021年3月9日，由四川瑞云建设公司承建的天全县 城镇基础设施项目（TQ一2）标段变更台账第1、2、3、4、5、6、8号变更 均涉及土石方变更、均包含对软基进行砂砾石换填处理。在该类变更中 存在相关记录不完整的情况，一是第1、2、3、4、5、6、8号变更涉及换 填的路基横断面均为施工单位绘制，缺少设计单位签字确认；二是天全 县住建局未要求施工单位提供上述隐蔽工程变更现场收方记录并签认， 未要求施工单位提供上述隐蔽工程变更的影像资料，不符合工程质量管 理要求。 以上行为不符合《建设工程勘察设计管理条例》第二十八条“……确 需修改建设工程勘察、设计文件的，应当由原建设工程勘察、设计单位 修改”、《建设工程质量管理条例》第三十条“施工单位必须建立、健全 施工质量的检验制度，严格工序管理，作好隐蔽工程的质量检查和记 录……”规定。 建议你办督促天全县住建局要求施工单位进行整改，今后应做好隐 蔽工程的质量检查和验收记录，杜绝此类问题再次发生。你办已接受审 计建议。 (2）天全县子项目未按合同约定标准进行计量审核。 抽查发现，2020年12月，天全县住建局在施工单位山东中宏路桥公 司提供的TQ一1标段部分质检资料反映试验检测频率不足及涵盖试验指标 不齐全情况下，仍通过计量审核。 以上行为不符合《世行贷款芦山地震灾后恢复重建项目雅安市天全 县城镇基础设施项目施工合同》一般合同条款第16.1条“承包商应按技术 规范和图纸的要求进行本工程的施工和安装”的规定。 建议你办督促天全县住建局要求施工单位进行整改，今后应根据国 家颁发的施工验收规范和质量检验标准进行验收计量，严格执行计量审 核程序，确保工程质量，杜绝此类问题再次发生。你办已接受审计建议。 (3）部分子项目未督促施工单位按合同约定购买保险并及时续保。 天全县城镇基础设施项目（TQ一1)(TQ一2）标段施工单位未按合同 约定购买工程和扼包商设备保险、且已购买的建筑施工人员团体意外伤 害保险到期后未及时续保。天全县住建局未督促施工单位按合同约定购 26 买保险并及时续保。 以上行为不符合双方签订的《世行贷款芦山地震灾后恢复重建项目 雅安市天全县城镇基础设施项目施工合同》一般合同条款第14.1条“承包 商应以业主和扼包商共同名义，以适当数额和免赔额对自开工之日起至 簺陷责任期结束之日止的合同履行过程中发生工程、设施、材料、施工 机械、财产（除上述财产外）的损失或损害，以及人员伤亡等风险提供 保险口为满足本条款要求，扼包商应提供下列保险，保险的金额和免赔 额应佼业主感到满意：(1）工程和承包商设备保险；(2）人员伤亡和 财产损失保险；(3）扼包商雇佣人员保险；以及（4）特殊条款中规定 的其他险种险……”规定。 建议你办督促天全县住建局进行整改，今后应严格监督施工合同的 履行情况，督促施工方按合同约定购买保险，并及时办理续保手续。你 办已接受审计建议。 (4）天全县子项目未督促施工单位落实监理整改意见。 抽查发现，由四川瑞云建设公司承建的天全县城镇基础设施项目 (TQ一2）标段Al路Ko+188一KO+318段临空高度大于2米的衡重式挡墙顶部 未设籮临时护栏及警示标志。监理单位于2020年11月18日针对上述安全 隐患出具整改意见函，要求施工单位及时采取任何安全防护措施。截至 2021年3月8日，天全县住建局未督促施工单位按照监理整改意见函的要 求采取安全防护措施，上述道路仍处于开放交通状态，存在人员及车辆 高处坠落的安全隐患。 以上行为不符合《建筑施工高处作业安全技术规范》第4.1 .1条“坠落 高度基准面Zm及以上进行临边作业时，应在临空一侧设置防护栏杆，并 应采用密目式安全立籑或工具式栏杼封闭’，、第4.3.1条“……防护栏杆应 为两道横杠，上杆距离地面高度应为1.2m，下杆应在上杆与挡脚板中间 设籮……”和《住房城乡建设部关于印发工程质量安全手册（试行）的通 知》（建质〔2018〕95号）2.1.8&’建设、勘察、设计、施工、监理等单位 法定代表人和项目负责人应当加强工程项目安全生产管理，依法对安全 生产事故……扼担相应责任”的规定。 审计指出该问题后，天全县住建局已督促施工单位于2021年4月14日 增设了围挡和警示标志口； 27 建议你办督促天全县住建局今后要求施工单位严格按照相关规定落 实安全防护措施，加强施工现场安全文明施工管理，杜绝此类问题再次 发生。你办已接受审计建议。 6．业主单位未督促咨询公司严格按照合同履约。 2019年2月，天全县住建局与四川百度工程项目管理咨询有限公司 （以下简称：百度咨询公司）签订《世界银行贷款芦山地震灾后恢复重 建项目天全县城镇基础设施项目施工阶段跟踪审计造价控制咨询服务合 同》（以下简称：《咨询服务合同》），合同金额人民币598,000.00元。 截至2021年3月8日，天全县住建局已支付百度咨询公司人民币299,000.00 元。《咨询服务合同》约定百度咨询公司应完成出具清标报告、跟踪审 计造价控制详细方案等18项服务内容口 抽查发现，天全县住建局未督促百度公司严格按照合同约定完成服 务内容，在未收到下列成果文件的情况下也未采取任何措施：一是百度 公司未完整提供部分服务内容成果文件，仅提供服务内容中的过控月报、 清标报告、实施方案等非正式成果文件，如TQ一1项目累计21项变更，仅 出具1份变更建议函；TQ一1项目累计完成16期报账，仅出具1期请款单咨 询建议函；二是大部分成果文件未完成。如未出具工程量进度付款书面 审核意见；未出具施工、采购合同审核书面意见；三是按照《全过程跟 踪审计造价控制方案》需出具n类成果文件给天全县住建局，仅出具3类 成果文件，其余收方记录、工程款支付证书、变更项目费用核定汇签表 等成果文件均未出具。 以上行为不符合双方签订的《咨询服务合同》第七条“乙方工程造价 咨询业务的工作范围及内容：1．根据招标文件、投标文件、施工图纸、施 工合同、甲方提出的具体要求，及国家有关政策、法律、法规等，编制 本工程跟踪审计造价控制详细方案……18．以上1一17条形成审核报告……” 的规定。 建议你办督促天全县住建局进行整改，要求百度咨询公司严格按照 合同约定履责，今后加强对百度咨询服务公司履行合同情况的监督。你 办已接受审计建议。 28 7．个别子项目未及时办理用地手续。 2016年1月，雅安市住建局收到雅安市国土资源局出具的原则同意雅 安市雨城区世行贷款城镇基础设施项目建设用地预审意见。2017年12月， 雅安市住建局佼用财政配套资金支付项目征地拆迁款人民币 14,103,203.00元，支付征地农转非养老保险补贴人民币15,006,900.00元， 合计人民币32,110,103.00元。截至2021年3月19日，雅安市住建局尚未取 得用地手续口 建议你办督促雅安市住建局进行整改，与雅安市自然资源和规划局 沟通协调，尽快办理项目用地手续。你办已接受审计建议。 （二）项目绩效方面存在的问题 8．部分子项目未严格按规定开展绩效评价工作。 (1)2020年，雅安市雨城区子项目制定了绩效目标并开展了绩效 自评，但未在市级部门预决算公开平台和市级预算部门门户网站进行信 息公开。 (2)2020年，天全县子项目未制定绩效目标，未对项目运行组织 开展事中绩效运行监控，年末开展的自评工作仅反映了项目开展情况， 绩效评价流于形式。 以上行为不符合雅安市财政局印发的《雅安市市级预算绩效信息 公开规程》第八条“市级预算部门应公开的预算绩效信息主要内容包括： （一）预算绩效目标情况……（二）财政绩效评价情况，，二，一和《天全县 财政局关于召开2020年部门预算簖制工作会议的通知）)（天财发〔2019〕 302号）附件2《天全县财政局关于开展2020年部门预算绩效目标管理 工作的通知》第一条“……在开展2020年部门预算编制工作时，要同步 开展绩效目标管理工作。按照谁‘申请资金、谁编制目标，……的原则，绩 效目标的簖制、审核、批复与预算簖制同步进行……”、《天全县财政局 关于切实做好县本级2020年预算绩效管理有关工作的通知》（天财发 〔2020〕116号）第二条第三款“……各预算单位对照本单位2020年部 门预算批复的项目绩效目标组织开展事中绩效运行监控．.．一和第二条 第四款“各预算单位……组织开展部门预算支出绩效评价，，的规定。 29 审计指出该问题后，雅安市住建局于2021年4月16日在雅安市 住建局官籑将项目绩效评价相关情况进行了公示。 建议你办制定整改措施，督促雅安市住建局、天全县住建局今后 按照绩效管理办法的规定设定绩效目标，开展事中绩效运行监控和绩效 自评，进行信息公开，促进项目实施，提高资金使用绩效。你办已接受 审计建议。 （三）上一年度审计发现问题未整改情况 口 上一年度审计报告中披露的7个问题已全部整改。 净： 30 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance of applicable provisions of state laws and regulations and the loan agreement of the relevant entities., its internal control and project management, project performance and the follow-up of previous recommendations during the project implementing process. We found the following issues: Issues on project management 1. Tianquan County did not strictly implement the change procedures, involving RUB23,363,027.26 yuan. In May 2019, the Housing and Urban-Rural Development Bureau of Tianquan County and Sichuan Ruiyun Construction Engineering Co., Ltd signed the TQ2 construction contract, and the project contract amount was RMB59,188,888.88 yuan. By December 2020, the project has undergone 14 times of increase and 3 times of decrease in the amount of work. It is esimated that the project cost will be increased by RMB23,363,027.26 yuan, accounting for 39.47%.The Housing and Urban-Rural Development Bureau of Tianquan County only asked the leaders of Tianquan County People's Government that was in charge of the work for approval in writing for 2 of the changes that reduce the amount of works,, and the other 15 changes were not put forward in accordance with the provisions and reported to the leades for approval. The above changes were implemented only by orally asking the leaders in charge of the work. The above practice voliated the Article 5 of The Measures for the management of alteration of projects invested by Tianquan County Government, which stipulate that strict engineering change procedure: To increase the construction content, improve the construction standard resulting in the increase of more than 10% of the project by the owner of the project in advance, after the county government in charge of the leadership of the approval of the implementation. We suggested that your office urge Tianquan County People's Government and the Housing and Urban-Rural Development Bureau of Tianquan County perform duties according to regulations and complete procedures as soon as possible. In the future ,the alteration procedures will be performed in strict accordance with the provisions. Your office accepted the suggestion. 2. The accounting of some sub-project is inaccurate, involving an amount of RMBl8,303,071.87 yuan. (1) In 2017, the Housing and Urban-Rural Development Bureau of Ya an City implemented the project of Yucheng District, and paid Ya'an Bureau of Land and Resources RMB18,006,900.00 yuan as subsidy for the expropriation and demolition personnel with matching financial funds, which was recorded as the pending investment. In 2018, The Social Security Bureau of Yucheng District of Ya'an paid RMB9,690,578.04 yuan,and the remaining RMB8,316,321.96 yuan was returned to the Ya'an Bureau of Land and Resources. As of March 17, 2021, the Housing and Urban-Rural Development Bureau of Ya'an City has not handled the liquidation procedures in time and has not made accounting adjustment. (2) In November and December 2021, the Housing and Urban-Rural Development Bureau of Ya'an City failed to calculate the actual completed project amount according to the accounting system, and confirmed the investment according to the received invoice amount, and overrecorded Construction and Installation Investment by RMB335,141.30 yuan. Construction and Installation Investment was not confirmed according to the quantity of the project, and the cost was underrecorded by RMB757,222.25 yuan. (3) In September 2020, the Housing and Urban-Rural Development Bureau of Tianquan County used supporting funds to pay the land cost and included the cost of RMB6,247,874.36 yuan. As of March 8, 2021, the Housing and Urban-Rural Development Bureau of Tianquan County has not obtained the written decision of land allocation for state-owned construction land, so it should be recorded in other accounts receivable with an extra cost of RMB6,247,874.36 yuan. (4) In December 2017 and October 2018, the Housing and Urban-Rural Development Bureau of Tianquan County used supporting funds to pay RMB33,600,000.00 yuan for the land, which was included in the cost. In December 2018, the Housing and Urban-Rural Development Bureau of 32 Tianquan County obtained the decision letter for the land payment of RMB30,953,488.00 yuan. As of March 8, 2021, the Housing and Urban-Rural Development Bureau of Tianquan County has not gone through the liquidation procedures and has not made accounting adjustments. The above practice violated the Article 23 of Financial Management Manual of Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject, which stipulates that the project entity shall conduct accounting in accordance with the accounting law and the regulations of the World Bank, and provide comprehensive, true, accurate and complete accounting information. After the audit pointed out the problem, both the Housing and Urban-Rural Development Bureau of Ya'an City and the Housing and Urban-Rural Development Bureau of Tianquan County made accounting adjustments. We suggested that your office urge the above two housing and urban-rural development bureaus to make rectification, handle the refund procedure of the overpaid expenses as soon as possible, and conduct accounting according the regulation in the future. Your office accepted the suggestion. 3. The owner was not strict in checking and did not find that the standard of some expenses was inaccurate,involving an amount of RMB447,135.59 yuan. In November 2020, the Housing and Urban-Rural Development Bureau of Tianquan County and the supervision unit, HI Group Corporation in association with Chengdu Chenyue Project Consulting Co., Ltd, Chengdu Municipal Construction Supervision Co., Ltd, hereinafter referred to as the supervision unit, agreed to pay the construction unit the unit price of ginkgo according to the unit price of jacaranda, involving an amount of RMB447,135.59 yuan. The above practices violated the Article 32 of of Financial Management Manual of Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject, which stipulates that each project unit shall be calculated according to the cost actually incurred. We suggested that your office urge the Housing and Urban-Rural 33 Development Bureau of Tianquan County to rectify and make accurate accounting. Your office accepted the suggestion. 4. The owner and the supervision unit did not have sufficient supervision, and the construction unit did not carry out the construction according to the design, involving an amount of RMB781,352.50 yuan. (1) It's found after spot check that Sichuan Ruiyun Construction Company did not carry out the pavement construction according to the design when it undertook the sub-project of Tianquan County. The actual average thickness of Al Road was 12.83 cm, which was 3.17 cm less than the designed thickness of 16 cm. The average thickness of A3 and C2 roads is 10.39 cm, 1.61 cm less than the designed thickness. The above practices violated the Article 28 of Regulations on Quality Control of Construction Projects, which stipulates that the construction unit must carry out the construction in accordance with the design drawings and construction standards. The above practice also violated the Article 3 of Code for Construction Project Supervision, which stipulates that the supervisor shall take samples and review the quantity data. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Tianquan County to rectify, timely recover the overpaid project money, handle the settlement according to the facts, investigate the responsibility of the personnel,require the supervision unit to perform its duty seriously and prevent the recurrence of such issue. Your office accepted the suggestion. (2) It's found after spot check that Changsha Road and Bridge Construction Co., Ltd in association with China Construction Fulin Co., Ltd contracted to build the sub-project of Yucheng District. The slope protection design uses improved soil backfill, but actually uses mud and stone backfill, which is not conducive to the survival of plants. C30 concrete masonry is used in the design of the side ditch, but standard brick masonry is actually used, which affects the durability. The Housing and Urban-Rural Development Bureau of Ya'an City and supervision units did not raise objections. The above practice violated the Article 28 of Regulations on Quality Control of Construction Projects, which stipulates that the construction unit must 34 carry out the construction in accordance with the design drawings and construction standards. The above practice also violated the Article 36 of Regulations on Quality Control of Construction Projects, which stipulates that the supervision unit shall contract the contract according to the technical standards, supervise the project on behalf of the construction unit and assume responsibility for the construction quality. After the audit pointed out the problem, The Housing and Urban-Rural Development Bureau of Ya'an City has urged the construction unit to make rectification. And on April 14, 2021, the construction unit re-used the improved soil for backfilling, and the top of the edge ditch was poured with C30 concrete for rework. We suggested that, your office urge the Housing and Urban-Rural Development Bureau of Ya an City to strengthen site management, require the supervision unit to conscientiously perform its duties. Your office accepted the suggestion. 5. The owner did not supervise the construction unit to implement the relevant requirements and regulations. (1) The sub-project of Tianquan County did not require the construction unit to seriously implement the concealed project management measures. It's found after spot check that as of March 8, 2021, there were incomplete records in the changes of the sub-project of Tianquan County contracted by Sichuan Ruiyun Construction Company. Firstly, the filled cross section of subgrade involved in No. 1, 2, 3, 4, 5, 6 and 8 changes were drawn by the construction unit and lacked confirmation of the design unit. Secondly, the Housing and Urban-Rural Development Bureau of Tianquan County did not require the construction unit to provide on site measurement records of changes of above-mentioned concealed projects signed or confirmed by parties, and did not require the construction unit to provide video materials of above-mentioned concealed project changes which was against the requirement of engineering quality control. The above practice violated the Article 28 of Regulations on the Administration of Survey and Design of Construction Projects, which stipulates that if it is really necessary to amend the survey and design, the original construction project shall be surveyed and the design unit shall amend it. The above practice violated the Article 30 of Regulations on 35 Quality Control of Construction Projects, which stipulates that construction units must establish a sound construction quality inspection system and do a good job in the quality inspection of concealed works. We suggested that your office require the construction unit to rectify and make quality inspection and acceptance records of concealed works in the future. Your office accepted the suggestion. (2) The sub-project of Tianquan County did not carry out measurement audit according to the standard agreed in the contract. It's found after spot check that in December 2020, the Housing and Urban-Rural Development Bureau of Tianquan County passed the measurement audit even though part of the quality inspection materials of TQ-1 Section provided by the construction units, Shandong Zhong Hong Road and Bridge Co., Ltd, were not complete. The above practice violated the Article 16 of contract signed by both parties, which stipulates that the contractor shall carry out the construction in accordance with the requirements of the technical specifications and drawings. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Tianquan County to require the construction unit to recitfy and carry out acceptance measurement in accordance with the provisions in the future. Your office accepted the suggestion. (3) Some sub-project did not urge the construction unit to purchase insurance as agreed in the contract and renew insurance in time. The construction units of TQ-1 and TQ-2 sections in Tianquan County failed to purchase engineering and equipment insurance as agreed in the contract, and the personnel insurance that had been purchased failed to be renewed in time after the expiration of the insurance. The above practice violated the Article 14 of contract signed by both parties, which stipulates that the contractor shall, in the joint names of owner and contractor, provide insurance in an appropriate amount and deductible excess against the risk of loss or damage to the work, facilities, materials, construction machinery, property( other than the above-mentioned property) and personal injury and death during the performance of the contract from 36 the commencement date to the end of defect liability period, and also stipulates that in order to meet the requirements of this clause, the contractor shall provide the following insurance which will satisfy the owner in the amount and deductible excess including insurance of works and contractor's equipment, casualty and property loss insurance, insurance for contractor's employees and other kind of insurance stipulated in the special clause. purchase and renew insurance in a timely manner. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Tianquan County to make recification and strictly implement the contract in the future. Your office accepted the suggestion. (4) The sub-project of Tianquan County did not urge the construction unit to implement supervision and rectification opinions. It's found after spot check that Sichuan Ruiyun Construction Co., Ltd contracted to bulid the sub-project of Tianquan County, did not set up temporary guardrail and warning signs for the top of counterweight retaining wall with the height over 2m in KO+188-KO+318 Section of Al Road of TQ-2 Section. The supervision unit issued a rectification suggestion letter on November 18, 2020, requiring the construction unit to take timely measures. As of March 8, 2021, the Housing and Urban-Rural Development Bureau of Tianquan County has not urged the construction unit to take measures in accordance with the requirements of the supervision's rectification opinions. The above practice violated Clause 4.1.1 of the Article 4 of Technical Code for Safety of Work at Height in Buliding Construction, which stipulates that safety guardrail shall be set up when carrying out air operation and violated Clause 4.3.1 which stipulates that the protective railings shall be 2 horizontal bars, the height of the upper bar shall be 1.2m and the lower bar shall be set between the upper bar and toe board. The above practice also violated the Article 2.1.8 of Notice on the Issuance of Engineering Quality and Safety Manual(Jianzhi[2018] No. 95), which stipulates that the persons in charge of the construction, supervision and construction units shall strengthen the administration of production safety and assume responsibility for safety accidents. After the audit pointed out the problem, the Housing and Urban-Rural Development Bureau of Tianquan County has urged the construction unit to 37 add fences and warning sighs on April 14, 2021. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Tianquan County to require the construction unit to implement safety measures in the future. Your office accepted the suggestion. 6. The owner did not urge the consulting company to perform the contract. In February 2019, the Housing and Urban-Rural Development Bureau of Tianquan County signed a consulting service contract with Baidu Engineering Project Management Consulting Co., Ltd(hereinafter referred to as Baidu Consulting Co., Ltd), and the contract amount is RMB598,000.00 yuan.The contract stipulated that Baidu Consulting Co., Ltd shall complete 18 service contents,such as bidding clearing report and detailed cost control plan of follow-up audit. As of March 8, 2021, the Housing and Urban-Rural Development Bureau of Tianquan County has paid RMB299,000.00 yuan to Baidu Consulting Co., Ltd. The Housing and Urban-Rural Development Bureau of Tianquan County did not urge Baidu Consulting Co., Ltd to perform the contract, and did not take any measures without receiving the following outcome documents: firstly, Baidu Consulting Co., Ltd did not provide a part of complete service content result file, only provided the process control monthly report, bidding clearing report and implementation plan of the service. For instance,only one change proposal letter was issued whereas there were 21 changes in TQ- 1, and only one payment request letter was issued whereas there were 16 reimbursements in TQ-1. Secondly, most of the outcome documents have not been completed. For instance, written review opinion on process payment was not issued, and written opinion on construction and procurement contracts was not issued. Thirdly, Baidu Consulting Co., Ltd was required to issue 11 types of achievement documents,but only issued 3 types. The above practices violated the Article 7 of the consulting contract signed by both parties, which stipulates that Baidu Consulting Co., Ltd needs to complete the detailed project cost plan and form the report. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Tianquan County to rectify and require Baidu 38 Consulting Company to fulfill the contract as stipulated, and strengthen the supervision of contract performance of Baidu Consulting Co., Ltd in the future. Your office accepted the suggestion. 7. Some sub-project did not go through the formalities of using land in time. In January 2016, the Housing and Urban-Rural Development Bureau of Ya'an City received the construction land antecedent trial of Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject of Yucheng District of Ya'an issued by Bureau of Land and Resources of Ya'an City. In December 2017, the Housing and Urban-Rural Development Bureau of Ya'an City used supporting funds to pay the land use fee of RMB32,110,103.00 yuan. But as of March 8, 2021, he Housing and Urban-Rural Development Bureau of Ya an City has not obtained the procedures for the use of the land. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Ya'an City to rectify and handle the land use procedures for the project. Your office accepted the suggestion. Issues on project performance 8. Some sub-projects did not carry out performance evaluation in strict accordance with regulations. (1) In 2020, the sub-project of Yucheng District has formulated performance goals and carried out performance self-evaluation, but no information has been disclosed on the public platform of budget and final accounts of municipal departments and the portal website of municipal budget departments. (2) In 2020, the sub-project of Tianquan County did not set performance goals and did not carry out performance monitoring on the project operation organization. The self-evaluation work carried out at the end of the year only reflected the development of the project, and the performance evaluation became a mere formality. The above practices violated the Article 8 of Ya an Municipal Budget Performance Information Disclosure Regulations, which stipulates that the 39 municipal budget department shall make public the budget performance objectives and performance evaluation. The above practices also violated the Article 2 of Notice of Finance Bureau of Tianquan County on Efficately Doing a Good Job in the Work of 2020 Annual Budget Performance Management at the County Level, which stipulates that budgetary units shall monitor the performance of their operations and evaluate the performance of budgetary expenditures. The above practices also violated the Article 1 of Notice of Finance Bureau of Tianquan County on the implementation of 2020 departmental budget performance target management, which stipulates that when carrying out the department budget preparation work, the performance objective management work should be carried tout simultaneously, and the preparation of performance objectives should be synchronized with the budgeting. After the audit pointed out the problem, the relevant situation of the project performance evaluation was publicized on the official website of the Housing and Urban-Rural Development Bureau of Ya'an City. We suggested that your office urge the Housing and Urban-Rural Development Bureau of Tianquan County and Ya'an City to set performance targets in accordance with regulations and carry out in-process operation monitoring and performance self-evalution in the future. Your office accepted the suggestion. The followed-up of previous recommendations The 7 problems disclosed in the audit report of previous year were all rectified. 40