Gansu Provincial Audit Office of the People's Republic of China Audit Report #'h# [2021) 9 - GANSU AUDIT REPORT (2021) NO.9 Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank A #: 8509-CN Loan No.: 8509-CN Project Entity: Gansu Province Foreign Capital Poverty Alleviation Project Management Center 2020 Accounting Year: 2020 Contents it 9 A x .......... ........................................................................... 1 I. A uditor's O pinion................................................................................. 3 II. Financial Statements and Notes to the Financial Statements .......... 5 ( - ) I............................................................................. 5 i. B alan ce Sh eet..................................................................................5 ii. Summary of Sources and Uses of Funds by Project Component..... 7 ( -::) 9 & fl4/V& fMVXA........................................................... 10 iii. Statement of Implementation of Loan Agreement...................... 10 ( V9 ) w P -A ; ........................ I....... ............. I.......................... 1 1I iv. Special Account Statement ........................................................ 11 ( -a ) Y - A R W,A ...... ........ ..................................................... 13 v. Notes to the Financial Statements ................................................ 16 * i+ A A i F g a Rom 2.................................................................20 III. Audit Findings and Recommendations .............................................. 22 一、审计师意见 审计师意见 甘肃省外资扶贫项目管理中心： 我们审计了世界银行贷款中国贫困片区产业扶贫试点示范项目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 行情况表和专用账户报表等特定目的财务报表及财务报表附注（第5页至 第19页）。 （一）项目执行单位及甘肃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，簖制专用账户报表是甘肃省财政厅的责任，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 性和做出会计估计的合理性，以及评价财务报表的总体列报。 l �.�,� , , � R �� '11 � _j . � - � � Э � � � � _� ' � , . _.т ,� _ \� � �"S�" �^�-F^ г`�1�',�i � � �_-��.��'�Т��J�� ,,: rJ���;.; � ��� � � . ��1 � �. �`��l��'��� �� �3�,�.��" � , _ i 4� ._. ,�,. ,�. Id� , ���i � '�г 9 '��, ,,�з�., ��г и �S. -� ' � `� L�`' , ��� � � - : ` а а��� . "."� �� I Э, ' � � . �г ° � � ,� � � � V � � � . � ,' � j г �.�:: . ,. .� ы. �� �� е. .� '; �� �� � i �� , �, ъ. / 7 ��'Ъ� ЭЭ�'�я'L1 гэ � � � 1' � ��, �I � � � ,' � -� � � �b. -ц-l- t� ,�� '� �"� . � '� ,�з .� `��� � � �' . ,� � � � '� �� J�� } �`� � �'� „-� . '� ��. ,�-, � � _ .,.,� , ,, , _ � � �' � " ��'�� � ��i ��, . . � , �; iЭ,� п _ � � - � � �',�,'��,� ' r ' i � � I �' Э . � -а' f гJ ""^м "°9 9 .' `в k �J , I j . ' ' . � . 'а"й. �� Р' и+ /\ � ' Т�` ^ � !J 1Э 4'+.'�� � .�� �-��к �� 1�� f� ��� � � � . �.� � 1�� � ..' ' . � 11 . ._.�.-1 \ � 1 ' F--г Н . : tM . 1 / J ';.+. - � � �� ' ; -�.Ni -�-гЙИ � . . �� ��ъ �-� / д� ' 1' � .� .�а .,�- 1 09 � � �. . � , � � 2 г'. д k ��. -:�"ч ^ . п � � й Р�.ут,р � I. Auditor's Opinion Auditor's Opinion To Gansu Province Foreign Capital Poverty Alleviation Project Management Center We have audited the special purpose financial statements (from page 5 to page 19) of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank, 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 Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Gansu 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 entity, while the preparation of the Special Account Statement is the responsibility of Gansu Provincial Finance Department, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control 3 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, financial position of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank as 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. Other Matters We also examined the withdrawal application No.34 to No.43 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Gansu Provincial Audit Office of the People's Republic of China June 30, 2021 Address: NO. 109# Democracy East Road, Lanzhou City, Gansu Province, P.R. China Postcode:730000 Tel.: 86-0931-8418421 Fax: 86-0931-4609333 The English translation is for the convenience of report users; please take the Chinese audit report as the only official version. 4 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet of Project BALANCE SHEET 2020 # 12)A 31 H (As of December 31,2020) Entity Name: Gansu Province Foreign Capital Project Name: Poverty Alleviation and Agricu Poverty Alleviation Project Management Center Development Demonstration Project in Poor A 10t A: AK tp f of China Loaned by the World Bank Currency Unit: RIB Yuan Application of Fund Line No. Beginning Balance Ending Balance A) H ~i+ Total Project Expenditures 1 523,420,006.02 664,561,631.38 1 M 94 Fixed Assets Transferred 2 2. M 11 Construction Expenditures to Be Disposed 3 3 Investments Transferred-out 4 4. A:E Construction in Progress 5 523,420,006,02 664,561,631.38 1ft19 Investment Loan Receivable 6 Including: World Bank Investment Loan Receivable f Appropriate of Investment Loan 8 Including: Appropriate of World Bank Investment Loan 9 Pq, 29# Equipment 10 :4- Including: Equipment Losses in Suspense 11 ii, W i C ± ift Total Cash and Bank 12 17,073,535.74 33,763,196.74 ITV,. Cash in Bank 13 17,073,170.46 33,762,831.46 1. liJl P Including: Special Account 14 9,105,295.92 13,745,351.21 2JC Cash on Hand 15 365.28 365.28 ? f liZP -i Total Prepaid and Receivable 16 30,544,160.29 35,683,146.06 Including: World Bank Loan Interest Receivable 17 World Bank Loan Commitment Fee Receivable 18 World Bank Loan Service-fee Receivable 19 -t- ';tffti Marketable Securities 20 A ~f Total Fixed Asset 21 Original Value of Fixed Assets 22 : ~Less: Accumulated Depreciation 23 Net Value of Fixed Asset 24 Wii4J ~ Fixed Asset Pending Disposal 25 Fixed Asset Losses in Suspense 26 A di it Total Application of Fund 27 571,037,702.05 734,007,97418 5 资金平衡表（续前） BALANCE SHEET(continued) 2020年12月31日 (As of Dec呱ber 31,2020) 项目名称：世界银行贷款中国贫困片区产业扶贫编报单位：甘肃省外资扶贫项目管理中心 试点示范项目Entity Name:Gansu Province Fore咭n Capital PrOJect Name:Povcrty Alleviation and Agriculttlrc Poverty Alleviation Prqiect Management Ccnter DeVelopment Demonstration Project in Poor Areas货币单位：人民币元 仁 6 о о о о� о` о о� h и и О О � (Ю оо 00 О� 00 �у ° .,ц � гС > � ���i й •:� � О � �; � U t.,� �' � а оио оио � г{ гг`� °о `\ Г-Yr �� .Н- г h и° ° � Н � �д и оо оо cv �о �а �ll �.> О й vi ^7 н KW Q � У v � М rn М О� �О � ,�' "v-i" `� 1�1� � и V�1 V � � h М � W � ��' ,. �ы � � � '� �D М М М N � ro ••WW��"`11` м"!l,�L... и-� i-r Г�", U � � ��,� в в � � g � о � �� � � � Q о � о° � и � v � � '� 4 й о д � � �у5 r� et � м rn � � � w � п3 tcj � 1Wi ь-i �. �С3 о о ® ^о °� c�i о о -��3 и а U �'� � т м т � g h+�M р � �i ,°? � j,� а, Q � � � о � � � �-�� � Q � � � '" � �. � оо н � о М О � ц7 и и t� -.t о М � �, � i-� i-r i=� � цс � hg N N О N ОеуΡ О � � ^. � � / ` цК V V орΡ0 0рΡ0 �р �О '7 и� 11��� п' N U У О �� о^ р� О'� � oG � � � i�Э � а. и и N N о� � � ,uL-, �N ' р �'�" t]" � а N � м � й � �% аА С� � l'01 L�ч � � � � о О "f'� W N � о � � � � � cv 1�t1 � � # h а ��� о й j °о о° о° � о г� 1 �� '� � Ш ыоvд ci о о о л и и и V� � � '� д � ч� � � � � в Q • � Q' � гь� � о �}�,- �� � -� -� � � о -< � � I� G � �" W � �' � �" ,.Q � �h" �aoi � � "С� � � д � _�_ � а� а �;,, ° �` .� �, о � ��-1. v � � ® ���-� � � � ���� � � � � � �� . � �:Ф � о �•а�ц, � � r � СС � �•�`�� � °G' � '^ у г-� � iw.� М✓ � ~ �-}� � U ro й �� � �м. .7 � � а� w _ �Кг '�' "+У" ' � � о � и � � с i дц --, а � д � _� д ° о � � С о v W � ~,;r,�! � � � �< � и �.�. � � iд �у., � у � � р� �� о : `С @, с �С ti W Т1�. � � ai � . � � � � � � о � � � о �к � �� о Gч � � �'i � Е-� � � � � � '� � � � � �� � �� � -Э-, � �'��, � � �С �{ � гл � � � �s � � , � � � � � � � � � � i� 7� =У �' � � �ц s �С, � � � �� � ' о -+� '.С � c�i � :,( °°' : � �`� ci� � w ?� 1' ' ' � � � гv м п 中 � h '" о 17},,' � � ,� � � � з:) � � � � Н � � � -----�� ._-- � � � ro � у v Е ^� �� � � о. � пу U � � � Са W -tg � Ci W о � Q #� ауΡ.уΡ � � °� о00i r g м о г� оо 1�1 � ,-: .-i .МЧ' г.+ ® � � й � о ио � '�, ^ �q гц' rn м �о tr � о' rr-°- �`:, � i� � }-Э а �° о ��о" � N о а��." "�о� .� �O � ' � г�� О � о 1.д � � W �Э � ь� с� � О :� �° �p+�� V �� ��� рьу б ® W мi � � � N и Qй ,a�i � G� N � ^ � � �N s. .-1 � �{ i, � М � р н �. .д � ,� ...' � �i .$ а� � �- b � � � ,uЫ � с� � , � °� � k Ns' .с �'1'�' (.т� ~ й U � � °` �д .�?, и i��� � (�г, о .� о � н � о N � � � �- � W О � � � ;� � � � � � W � ггз�� �� � z' � � � � ��� .� � � и Qи £'+ U �^ i� ° F"'1 ' �1�Г ,Lн'�" �°ч О `�1., �• +-' р� �i �' � Z. а �1 � {}'� w ¢� Q" v" � � ° Q �.� v � г1� � ' > W �� г�. ,и г 1 �� А QO � м о м о °rn, оо V � е� о о � о � `? � �, о о и и о ге .-ч .А�' � О� ао о и и � � � �^ зг м ц �О ц� д� vi Г� .. рΡ� M-i � ��Э .? С г� Гм^ Q� O�i до0 о�о �' �D �./ � s.°, р ?� ='' о гч °r �о гv о -ин" � � и ш � � � � � �� � � ~� � V У о �� �-� �� �, � -н-- � � ���� � � U- � -- - '�С � о � о � � °" � � �, �.° п �., �' � � о � � п .� F,�-С � b ro �� � -'т�- ,� �" . � ,�4Ф �' С ro �"�,' � � � ,..ц� � . '� � �� '� ^N� О С R ,д 'L., о , ai й b •� � �, ;� ач .� � � G� � о � �i о � � а, � о ���с�-!- ° ^�Л й ° -�' 1'1�' �г � R' .3 Е' �Ч ° � � й � � � а � v �'" � `С7� � $/_ С1ч }�.�. � � q :� � ю` м �_ � w � � � �д 1� �� 0.� "� .у� U l.S О уо v � � R � ю м�- � ш О г.Сз п5 � hг � � �'�� й ,�� � � � U к .. .. � О � К о W � � "� � �. ëi `rJ й ,'i, ё �` `_' � и" U ин- � ,�� Ч � k , и ;�, ❑ �м --; 'F� � � � �о а �? � � G U� I}��j �( �, � °,� L'.'.й-i • "h � ,� � у t1и� � ���v `д{ .rp;��.� � п д .'{*7�ГрΡУ � `�`� � \'� � �� � К{ а (\ �h �д\ .}5( L.] � Ач �t'3Г` �.Ь� -(°ч (Ч Й г+i ,�; ^Т д й �Li hh о0 Oi �^+ h Сд � I�� �cj +У1 м О1 О О 00 "•� � ^� И о V � Vl W О М �-�-' М h И [^� 'о7 0�0 �� �" о н Cs 00 о� И � iд � о 00 �U СЛ ^ ц'J "� R -� � N N Й М V° '� р � � �{а N м �� � � � � о � � с � � . Д� � � о м м n�i S о а � � -о��а � б а� �± -t�.:( �'� г� ш о °о о -гу ы � Q ао о о c�i 1 оо м tv jti 7 � р и О 6н� Е� �1 м �' оо' ьд г.j 3и '� и д� �' Н � `� � W ..fl �ч � °м о о -� °0 и W � ? ао �S h .ег cv и � � W о о, �о � � м..j �� г: cS оо г.: � °° г� вс ry,v � о м, а о � � �° -_''` � ° �v � `r 'г� ;,� � :� д° 3 � � сP-+ � о '� Q �i © п% '�г ^ у°п„+ о�и rи^- оо � �О .г,+� �С � :' © 'д' �' О ам у U м � � � � � м о � о � N ° � о ik� � �r �° °° � w м � ,_., м Г� � �?' ]��и гS b �r" N cS � � М � �r � � ,�� :-� N о � � � � ~� ;�"~� � °� � ,�7 Н v w � ^F�' Ei N-С7 О � °о g °о о /� аз �" о гч c-i ,�S� "' �N � � в-, � д о о о о � +"'s W� д�) й � {1г'� о 1�' Са м �' °и °о 'Т� �' "-' `�'„ ,�у �11K и ^ '^ с? � � ° ° Q �- � 4д а � �+ ° �W�°� w а �� � � � � � � � ��� -�ц�.�-гд � С� � М�Ч (`�-�'�~ � � SiL�в7 ® ' � � � � �� � � W ® W �� а а и�I � � � � 4-i �i `%Э . � � о � Q � � � �') � С С � � '� -Fi- � � '� ау � � � �� ���; �fi � ,� 4С"i ,�`"` °,✓ II w о о �� ^� �i L� ' `� FK`< � � Ts �! ' G � }"'� ,� -iЭ- „w �3 . � �К �' о � � � У t�. гi�е F � � �,���, �� �•� � _ У.д�� ro г,,,� у �+ �1 �У~- .} °tЛ Vj �" К � ;�s О � а �° � �� w�,� С ��'�� �` � �� � � � {& о �Э о `', г � � � оз �rt � � у� ? � о W � �" С+� о Э� °' �( � il. с s-� � � � -Э`�{ � �у к д , п.К й ,'� о `М'° ^�- �, � v О � ` _` � c+J 1 �,,'' � Ч ц� roуΡ.� � � �п � rk- -• .�r -^С �. е..��"� .� N ц С' ы tб \�в' •�1 '�'�ц�-/ ©'�.�,'тс-� �rв $ fV g c�r'i С'СГ н V1 N �О N:. о ♦ 1в1 г n ц1Г �.уΡ .�._� • ЧМ гУ ' h4'. F+d ы�� U v L� v W Н v Vi �� Е-+ (99) *M * P #A (- ap) iv. Special Account Statement *)fl * P #;& SPECIAL ACCOUNT STATEMENT *AA? 2020 * 12 A 31 H For the period ended December 31,2020 K t 9, A t 19 t W ) 1x_-J,-- k -% 4ft * 1k: e *:W At ifkfi k b ;T Yy -T)ir Entity Name: Gansu Provincial Finance Department Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas ff P 82100000111,420100004698 of China Loaned by the World Bank Depository Bank/Account No.: 821000 001142 0100004698 8509-CN LoanNo. 8509-CN V r t # *0 4-1-k: A- Jr Currency Unit: USD A 1. 3 : *M - JJJ dk 3V_fft& PartA: Account Activity for The Period Amount Beginning Balance 1,305,194.22 Add: Total Amount Deposited by World Bank 23,646,043.69 Mf 4k (r tj M & J" *. 3 ) 1,358.42 Total Interest Earned this Period (Deposited in Special Account) V1 -41 11 M iI Total Amount Refunded to Cover Ineligible Expenditures Deduct: *MJV14.0-9 Total Amount Withdrawn 22,845,996.81 Total Service Charges not Included in Above Amount Withdrawn 27.00 M* 4 A Ending Balance 2,106,599.52 B PJ PARTB- Account Reconciliation Amount 6,000,000.00 Amount Advanced by We rl d Bank Deduct: Total Amount Recovered by World Bank 6,000,000.00 Outstanding Amount Advanced to the Special Account at 12/31/2018 2,106,599.52 Ending Balance of the Special Account at 12/31/2018 Add: Amount Claimed but not yet Credited at 12/31/2020 Application No. 3,914,558.14 Amount Withdrawn but not yet Claimed at 12/31/2020 99.00 Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 3,921.66 Interest Earned (Included in Special Account) 6,000,000.00 Total Advance to Special Account Accounted for at 12/31/2020 12 （五）财务报表附注 财务报表附注 1．项目概况 世行贷款中国贫困片区产业扶贫试点示范项目，项目贷款号为 8509一cN,2011年经国务院批复，被列入2013至2015财年备选项目规划。 国家发改委于2012年7月25日正式立项，在我省和四川、贵州实施。 项目前期准备工作于2沮2年10月全面开展，项目贷款协定于2肚5年9 月10日签订，项目于2015年9月28日正式启动，世行贷款于2015年 12月 24日正式生效。世行贷款总贷款额1.5亿美元，其中甘肃省贷款 6000万粎元，按项目评估时汇率1美元兑6元人民币折算，合3.6亿元 人民币，国内1:1配套，项目总投资7.2亿元。 甘肃省项目区选定了定襼、庆阳、天水、平凉、临夏和武威6个市 的陇襼、渭源、通渭、山民县、临挑、安定、华池、正宁、合水、环县、 张家川、庄浪、静宁、永靖、东乡、古浪等16个县（区）。共包括55 个乡镇、240个村。项目村涵盖自然村1 767个，总户数1025万户，其 中贫困户498万户；按2012年基数统计，总人口42.56万人，其中农业 人口41.66万人，贫困人口22.76万人，贫困发生率54.63％。 项目执行期为2015至2021年，共计5年，2020年2月n日世界银 行提出将该项目截止日期调整为2022年6月30日。贷款由省财政厅对 外统一借款，扼诺偼还责任，对内通过各项目受益地区和部门逐级转贷。 即由项目县（区）政府负责偼还贷款，承担相应的外汇风险。 2．财务报表编制范围 本财务报表的簖制范围包括甘肃省项目办和16个县子项目办的财务 报表及省财政厅专用账户报表。 3．主要会计政策 3.1本项目财务报表按照财政部《世界银行贷款项目会计核算办法》 （财际字〔2000〕13号）、《国际金融组织贷款会计制度》（财际字〔1999〕 165号）和《世行贷款贫困片区产业扶贫试点示范项目财务管理和会计核 算手册》的要求编制。 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31日。 3.3本项目会计核算以“权责发生制”作为记账原则，采用借贷复式记 账法记账，以人民币为记账本位币。 3.4按照中国人民银行2020年12月31日汇率，即USDI＝人民币 6 .5249元。 4．报表科目说明 4.1项目支出 截至2020年12月31日，项目支出账面余额人民币664,561,631 .38 元，其中：综合产业链发展人民币621,713,100.18元，公共基础设施与服 务支持人民币4仪734,900 .98元，产业扶贫机制研究与推广人民币0.00元， 项目管理与监测评价人民币6,916,85 1 .78元，先征费人民币964,050.00 元，扼诺费人民币2,844,501 .31元，建设期利息人民币10,865,699.03元， 汇兑损益人民币一19,477,47 1 .90元。 4.2货币资金 截至2020年12月31日，货币资金账面余额人民币33,763,196.74 元。其中：银行存款人民币33,762,831 .46元（专用账户人民币 13,745,351.21元）；现金人民币365.28元。 4.3项目拨款 截至2020年12月31日，项目拨款账面余额人民币312,2 94,250.17 元。 4.4项目借款 截至2020年12月31日，项目借款账面余额人民币342,635,874.85 元（折合52,512,049.97粎元），其中：合作社发展和公共基础设施人民 币25,070,351.50元（折合3,842,258.35美元），合作社发展基金人民币 223,814,786.37元（折合34,301,642.38美元），工程、货物、（非）咨询、 培训和运营费人民币53,622,601 .98元（折合8,218,149.24美元）。先征 l4 费人民币978,735.00元（折合150,000.00美元），专用账户人民币 39,149,400.00元（折合6,000,000.00美元）。 4.5预付及应收款 截至2020年12月31日，预付及应收款账面余额人民币35,683,146.06 元，其中：通渭县人民币7,072,610.67元，山民县人民币2,739,776.48元， 临挑县人民币338,520.00元，正宁县人民5,874,653.68币元，合水县人民 币6,146,605.76元，东乡县人民币377,579.22元，静宁县人民币 13,133,400.25元。 4.6应付款 截至2020年12月31日，应付款账面余额人民币79,013,3 60.71元， 其中：张家川县人民币6,139,081 .55元，古浪县人民币2,869,719,57元， 通渭县人民币10,6 22,905.50元，陇西县人民币801,609.19元，渭源县人 民币232,123.10元，山民县人民币6,445,2 60.48元，安定区人民币 l,285,713.17元，临挑县人民币3,380,013.”元，环县人民币5,037,6 7344 元，华池县人民币3,571,284.60元，正宁县人民币5,563,165.46元，合水 县人民币9,409,585.27元，东乡县人民币4,894,637.29元，永靖县人民币 3,648,7 10.93元，庄浪县人民币996,088.27元，静宁县人民币14,1 15,759.12 元。 5．专用账户使用情况 本项目专用账户设在浙商银行兰州分行营业部，账号为 82 1 00000 1 1420100004698，币种为美元。专用账户首次存款6,000,000.00 粎元。2020年年初余额1,305,194.22美元，本年度回补23,646,043.69美 元，利息收入1,358.42粎元，本年度支付22,845,996.81美元，本年支付 服务费27.00粎元，年末余额2,106,599.52美元。 6．其他需要说明的情况 项目资金平衡表中世界银行贷款期末数与期初数之差、项目进度表 中相应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由 历年汇兑损益造成的。 l5 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The loan number of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank is 8509-CN. The Project was approved to be listed in the Alternative Project Planning of 2013 to 2015 by the State Council in 2011. National Development and Reform Commission officially approved to implement the Project in Gansu, Sichuan and Guizhou Province on July 25, 2012. The project preparatory work began in October 2012. The Loan Agreement was signed on September 10, 2015 and the Project was launched on September 28, 2015. The World Bank Loan came into effect on December 24, 2015. The total loan amount from World Bank is USD150 million, of which USD60 million is for Gansu Province, equivalent to RMB360 million yuan by the exchange rate of USDI=RMB6 yuan at the time of project appraisal. The project total investment is RNM 720 million yuan, with the ratio of domestic counterpart funds against World Bank loans of 1: 1. Gansu Province selected 16 countles(districts) of Longxi, Weiyuan, Tongwel, Nfinxian, Lintao, Anding, Huachi, Zhengning, Heshui, Huanxian, Zhangjlachuan, Zhuanglang, Jingning, Yongjing, Dongxiang and Gulang of 6 cities of Dingxi, Qingyang, Tiaiishui, Pingliang, Linxia and Wuwei as the project areas, and the project included a total of 55 towns and 240 villages. The Project covers 1.767 villages with 102.5 thousand households, in which 49.8 thousand households were low income families. Based on the statistics of 2012, the total involved population was 425.6 thousand including 416.6 thousand of agricultural population and 227.6 thousand of poverty stricken population, with the poverty rate of 54.63%. Project implementation period is totally 5 years from 2015 to 2021. On February 11, 2020, the World Bank put forward the adjustment to putting off the loan closing date to June 30, 2022. The Provincial Finance Department shall externally borrow the loan and undertake the loan repayment responsibility, and internally re-lending the loan level by level to the beneficial areas and sectors. Namely, the governments of the city and county level are responsible for loan repayment and bear the corresponding foreign exchange risk. 2. Consolidation Scope of the Financial Statements 16 Consolidation scope of the financial statements covers the financial statements of the project office of Gansu province, 16 project offices of county level, as well as the Special Account set in the Provincial Finance Department. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for World Bank Financed Projects (Caijizi12000/No. 13), Accounting System for Loans by International Financial Organizations (Caijizil1999] No. 165) and Financial Management and Accounting Manual ofthe World Bank Financed Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2020 of the People's Bank of China, which is USDI= RMB 6.5249 Yuan. 4. Explanation of Subjects 4.1 Total Project expenditures As of December 31, 2020, the book balance of project expenditure was RMB664,561,631.38yuan, among which, the amount of integrated industry chain development was RMB621,713,100.18 yuan, the amount of public infrastructure and service support was RMB40,734,900.98 yuan, the amount of sector poverty reduction mechanism research and promotion was RMBO yuan, the amount of project management and monitoring and evaluation was RMB6,916,851.78 yuan, the front-end fee was RMB964,050.00 yuan, the commitment fee was RMB2,844,501.31yuan, the interest earned during the construction was RMB10,865,699.03 yuan, and the exchange gains and losses were RMB-19,477,471.90 yuan. 4.2 Cash and Bank As of December 31, 2020, the book balance was RMB33,763,196.74 yuan, of which RMIB33,762,831.46 yuan was the bank deposit (including RMBl3,745,351.21 yuan in Special Account) and RMB365.28 yuan was the cash in hand. 17 4.3 Project Appropriation Funds As of December 31, 2020, the book balance was RMB312,294,250.17 yuan. 4.4 Project Loan As of December 31, 2020, the book balance was RMB342,635,874.85 yuan (equivalent to USD52,512,049.97), among which, the amount of cooperative development and public infrastructure was RMB25,070,351.50 yuan (equivalent to USD3,842,258.35), the cooperative development fund was RMB223,814,786.37 yuan (equivalent to USD34,301,642.38), the total amount of engineering, goods, non-consulting, training and operating costs was RMB53,622,601.98 yuan (equivalent to USD8,218,149.24), the front-end fee was RMB978,735.00 yuan (equivalent to USD150,000.00), the amount of Special Account was RMB39,149,400.00 yuan (equivalent to USD6,000,000.00). 4.5 Prepaid and Receivable As of December 31, 2020, the book balance was RMB35,683,146.06 yuan, including RMB7,072,610.67 yuan of Tongwei county, RMB2,739,776.48 yuan of Min county, RMB338,520.00 yuan of Lintao county, RMB5,874,653.68 yuan of Zhengning county, RMB6,146,605.76 yuan of Heshui county, RMB377,579.22 yuan of Dongxiang county and RMB13,133,400.25 yuan of Jingning County. 4.6 Payable As of December 31, 2020, the book balance was RMB79,013,360.71 yuan, including RMB6,139,081.55 yuan of Zhangjiachuan county, RMB2,869,719.57 yuan of Gulang County, RMB1O,622,905.50 yuan of Tongwei County, RMB801,609.19 yuan of Longxi county, RMB232,123.10 yuan of Weiyuan county, RMB6,445,260.48 yuan of Min county, RMB1,285,713.17 yuan of Anding district, RMB3,380,013.77 yuan of Lintao county, RMB5,037,673.44 yuan of Huan county, RMB3,571,284.60 yuan of Huachi county, RMB5,563,165.46 yuan of Zhengning county, RMB9,409,585.27 yuan of Heshui county, RMB4,894,637.29 yuan of Dongxiang county, RMB3,648,710.93 yuan of Yongjing county, RMB996,088.27 yuan of Zhuanglang county and RMBl4,115,789.12 yuan of Jingning county. 5. Special Account The Special account of this project was set in Lanzhou Branch, China Zheshang Bank, with the account number of 8210000011420100004698 and 18 USD as currency Unit. The initial deposit of the Special Account is USD6,000,000.00. The beginning balance of 2020 was USD1,305,194.22, the reimbursement of the year was USD23,646,043.69, the interest earned was USD1,358.42, the withdrawal of the year was USD22,845,996.81, the service charge was USD 27.00 and the ending balance of the year was USD 2,106,599.52. 6. Other Explanation for the Financial Statements Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the World Bank loan in the Balance Sheet, the current year's loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year's withdrawals (disclosed in RMB) in the Statement of Implementation of Loan Agreement. 19 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、项目绩效情况、项目采购情况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）内部控制方面存在的问题 个别项目办财务核算不规范。 2020年渭源县扶贫办在财务核算中，错误地将退还施工单位的项目 质保金冲减了应付工程款，导致截至2020年12月31日，应付工程款科 目累计金额为人民币一566,955.22元，其他应付款一质保金挂账人民币 782,692.14元也未冲减，不能准确反应世行贷款项目的资产、负债等经济 状况。 上述做法不符合财政部《国际金融组织和外国政府贷款赠款项目财 务管理办法》（财国合〔2017〕28号）第三十一条“项目实施单位应当 按照贷款赠款法律文件和财政部相关规定对贷款赠款项目进行会计核 算，簖制、报送项目财务报告和各类统计报表等”和《中华人民共和国 会计法》第九条“各单位必须根据实际发生的经济业务事项进行会计核 算”的规定。根据上述规定，建议省外资扶贫项目管理中心督促渭源县 扶贫办按照规定尽快调整账务。你办已接受审计建议。 （二）项目采购检查的情况 按照世行要求，我们对56个合同开展了采购检查，合同金额合计 2,944,897.12粎元，分别占应检查合同数和应检查合同金额的8.40％和 巧．35%（详见附表2）。应检查合同数为前次检查至本次检查期间签订的 后审合同数。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，检查中我们关注了采购过程、合同管理和治理情况，发 现存在如下问题（详见附表1): 2() 1．个别项目采购程序不规范 审计发现，通渭润诚农牧专业合作社2020年实施的六个土建项目、 三个货物采购项目中，土建项目和设备采购项目仅有通渭县项目办组织 验收的报告单，无合作社自查验收记录；办公设备和防疫设备采购项目 仅有合同双方签字确认的收货单，无通渭县项目办组织验收的报告单。 上述做法不符合中国国际扶贫中心2015年7月出台的该项目《采购 管理手册》“6.3.2社区参与采购的程序（h）项目完成后，合作社／村应 填写项目活动清单作为县项目办进行验收复查及付款的依据；(i）县项 目办收到合作社／村验收申请后，应组织有关人员对合作社／村项目的实 施情况进行检查验收，包括质量、数量、资金的使用等”的规定。根据 该规定，建议省外资扶贫项目管理中心加强培训，督促相关人员严格按 照采购管理手册规定程序进行项目采购。你办已接受审计建议。 2．个别项目办选聘合作社辅导员不规范 东乡族自治县乡村振兴局负责管理的世行贷款中国贫困片区产业扶 贫试点示范项目，截至2021年6月11日，有3名辅导员均未履行公开 招聘程序，直接签订聘用合同。 上述做法不符合中国国际扶贫中心2015年7月出台的该项目《项目 实施手册》“3.1.2辅导员的招聘方法。公开招聘原则，县项目办根据上 述标准和《项目采购手册》种的程序要求，开展公开招聘……”的规定。 根据该规定，建议省外资扶贫项目管理中心督促东乡族自治县乡村振兴 局规范合作社辅导员的选聘工作程序。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 上一年度审计指出的项目办会计核算、合作社辅导员选聘及项目采 购三个方面的4个问题，已整改到位。 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to perforining the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, project performance, project procurement and the follow-up of previous recommendations during the project implementing process. We found the following issues: Issues on Internal Control Incomplete accounting in some Project Offices. In 2020, the Weiyuan county Poverty Alleviation Office mistakenly wrote down the Project Payment Payable by the quality retention money which was refunded to the construction builder in its financial accounting. As a result, as of December 31, 2020, the cumulative amount of the project payable account was RMB-566,955.22 yuan. Other payables-RMB782,692.14 yuan of the quality guarantee fund was not written down, which could not accurately reflect the economic conditions of the World Bank loan project's assets and liabilities. The above practices did not comply with Article 31 of Notice on Issuing the Financial Management Measures for Loan and Grant 11rojects Of' International Financial Organizations and Foreign Governments by the Ministry qf Finance (Caiguohe [2017] No. 28), which stipulates that the project implementation agency shall prepare and submit project financial reports and various statistical statements according to the legal documents of loans and grants and the relative regulations of the Ministry of Finance and Article 9 of Accounting Law of' the people,5 Republic of China, which stipulates that all units must conduct accounting according to the economic and business events actually occurring. According to these regulations, we suggested that Gansu Province Foreign Capital Poverty Alleviation Project Management Center shall promote Weiyuan county Project Management Office to adjust the accounting statements according to the accounting method of the World Bank projects. Your center accepted the suggestions. Inspection on Project Procurement 22 As requested by the World Bank, we did an inspection on the procurement of 56 contract packages with the total amount of USD2,944,897.12, accounting for 8.40% and 15.35% respectively of the number of contracts and the contract amount to be inspected (refer to attached Table 2). The number of contracts to be inspected was the number of post-review contracts signed between the previous inspection and this inspection. The statistical period for the number of the post-review contracts to be inspected was from January 1, 2020 to December 31, 2020. During the inspection, we paid attention to the procurement process, contract management and governance, and found the following problems (see attached Table I for details): 1. Irregular procurement procedures of some projects. The audit found that in the six civil works projects and three goods procurement projects implemented by Tongwei Runcheng Agricultural and Animal Husbandry Professional Cooperative in 2020, there were only the acceptance report organized by Tongwei county Project Management Office for the civil works projects and equipment procurement projects, without the self-inspection and the acceptance record of the cooperative; There was only the receipt signed and confirmed by both parties of the contract for procurement project of office equipment and epidemic prevention equipment, without the acceptance report organized by Tongwei County Project Management Office. The above practices did not comply with the Clause 6.3.2 of Procurement Management Manual of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank launched by China International Poverty Alleviation Center in July 2017, which stipulates that the participation procedures for communities(h), after the project completion, the cooperatives/villages shall fill the project activities list as the receipt of acceptance double check and payment by county Project Management Office; (i) The county Project Management Office shall organize relative staff check and accept the implementation status by cooperatives/villages after received the acceptance application by cooperatives/villages, including quality, quantity and fund utilization. According to this clause, we suggested that the Gansu Province Foreign Capital Poverty Alleviation Project Management Center shall strengthen the training and urge relevant personnel to strictly follow the procedures specified in the procurement management manual to carry out project procurement. Your center accepted the suggestions. 2. The selection procedures of cooperatives instructors by some Project 23 Management Offices were irregular. The Rural Revitalization Bureau of Dongxiang Autonomous county was responsible for the Poverty Alleviation and Agriculture Development Pilot Demonstration Project in Poor Areas of China Loaned by the World Bank in 2020. As of June 11, 2021, three counselors did not complete the open recruitment procedures and directly signed employment contracts. The above practices did not comply with the Clause 3.1.2 of Implementation Management Manual for Procurement Management Manual of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank launched by China International Poverty Alleviation Center China International Poverty Alleviation Center in July 2017, which stipulates that Instructor Recruitment Method. The principle for open recruitment: the county Project Management Office shall conduct open recruitment according to the above standard and procedures requirement in the Project Procurement Manual. According to this Clause, we suggested Gansu Provincial Foreign Capital Poverty Alleviation Project Management Center shall urge the Rural Revitalization Bureau of Dongxiang Autonomous County to regulate the selection process of the instructors. Your center accepted the suggestions. The Followed-up of previous recommendation The four problems in previous year's audit on the accounting of the Project Management Office, the cooperatives counselors selection and project procurement were all rectified. 24 Annex I : Procurement Post Review Sheet 1. $f Findings on the Review of Procurement Process (1) In the six civil works projects and three goods procurement projects implemented by Tongwei Runcheng Agricultural and Animal Husbandry Professional Cooperative in 2020, there were only the acceptance report organized by Tongwei county Project Management Office for the civil works projects and equipment procurement projects, without the self-inspection and the acceptance record of the cooperative; There was only the receipt signed and confirmed by both parties of the contract for procurement project of office equipment and epidemic prevention equipment, without the acceptance report organized by Tongwei County Project Management Office. (2) 2020 4- A, ?/AM5`-L #N ,N 11-4 fT9 14kr R 9 L A##,iA (2) The Rural Revitalization Bureau of Dongxiang Autonomous county was responsible for the Poverty Alleviation and Agriculture Development Pilot Demonstration Project in Poor Areas of China Loaned by the World Bank in 2020. As of June 11, 2021, all three counselors did not complete the open recruitment procedures and directly signed employment contracts. 25 1. (* FIEf Worksheet for Physical Inspection Aspects Comments and Findings P1 - Contract No, GSIISGJYG-202001 44 Location R2( ff Heshui county Junyuan Cooperative 5 A Date of Visit 2021-06-02 June 2nd, 2021 I-0 E Ad Date of Contract 2020-03-27 March 27, 2020 F A ~4A _ I7 ( 1 ) 2020-04-26 April 26, 2020 Contracted Completion Date (Original) 4, 0 ag 2020-04-26 April 26, 2020 Actual completion Date Contract Value RMBl,289,707.53 yuan RMB1,289,707.53 yuan Final Contract Value * /ti Supplier/Contractor t iT 111f44 / Gansu Mingcheng Construction Engineering Co., Ltd. El M 0 l Arrival Date at Port *AA Not Applicable ]44 *, f/X6 Arrival Date 4-Ti&R Not Applicable at Project Site/Warehouse 1f AkTScope of Work 4/41Af Not Applicable 'H ( V 1ulf ) 4)10ft Not Applicable Materials (Supply and Quality) 11 fhR Workmanship Quality 411414 Not Applicable 314 341None Construction Supervision R< H. 1} Time Overruns ;k None 0R Cost Overruns A-, None A V M/;I)4 Deficiencies/Defects *XA NotFound Observed 4C_q CTiuil Timeliness of A 4 Timely Payments to Contractor 4 E, ki ( & A go NotFound Indication of Possible Fraud or Corruption Atk: 1Other Comments )C-, None 26 2.-* 6 I$f* Worksheet for Physical Inspection / W Aspects *AV-- Comments and Findings A # Contract No. GSTWI-202012 A Location 18H -A A& t Ak f f Tongwei county Shuangwang Agricultural and Animal Husbandry Cooperative ill0 Date of Visit 2021-06-03 June 3rd, 2021 A H 0 Date of Contract 2020-03-10 March 10, 2020 0 H t A B 0 (jA ,) 2020-06-10 June 10, 2020 Contracted Completion Date (Original) Ak A 0 A 2020-06-10 June 10, 2020 Actual Completion Date - 1 HHAContract Value RMBl2,300.00 yuan *# 9 fRM312,300.00 yuan Final Contract Value IA/ * Supplier/Contractor i 4$#A4HA /8 Tongwei county Jianfeng Digital Technology Store ] * F M Arrival date at port A fl Not Applicable A/i N i*/ l M Arrival Date i kff Not Applicable at Project Site!Warehouse Lf i v EU Scope of Work $ iH A Not Applicable 44Lk ( A k ) -ikN NotApplicable Materials (Supply and Quality) -L t V Workmanship Quality TtAfi Not Applicable 1 None Construction Supervision 9 1I HH Time Overruns X, None 4XA* CostOvemruns It None AXO OM/T-K- Deficiencies/Defects AMA Not Found Observed iAkA H AA A IL 'timeliness of R H/ Timely Payments to Contractor q Ak 0Aiv AS A A ik AA'A Not Found Indication of Possible Fraud or Corruption $i/ A tZ Other Comments A None 27 3.' c f Worksheet for Physical Inspection 0 l Aspects IlL M Comments and Findings [ Contract No. GSTWH-202012 IJA Location l1 A.# . A A A Ak AA f) Zhuanglang county Chipo Fruit Farmers Professional Cooperative i H A Date of Visit 2021-06-04 June 4, 2021 -A M A Date of Contract 2020-04-21 April 21, 2020 gA A iY1M A JA ( R ) 2020-04-28 April 28, 2020 Contracted Completion Date (Original) A, P A E M 2020-04-28 April 28, 2020 Actual Completion Date Contract Value RNIB642,720.00 yuan RMB642,720.00 yuan Final Contract Value A A Supplier/Contractor Z IA bAA J A AR J Zhuanglang county Fengshou Agricultural Machinery Sales Co., Ltd. id 4 A Arrival Date at Port i] Not Applicable .ij P U 3 / I'8 H 9 Arrival Date AIAjiM Not Applicable at Project Site/Warehouse If W Scope of Work A iAA Not Applicable AA ( f# ry *1 ) -AJ Not Applicable Materials (Supply and Quality) J1 &- -k Workmanship Quality AIMj Not Applicable T None Construction Supervision A R M Time Overruns None A Cost Overruns A None A /A)? Deficiencies/Defects +A Not Found Observed A * I A U1 Timeliness of RH' Timely Payments to Contractor 4 & Ak ig6 A,AA NotFound Indication of Possible Fraud or Corruption -AL JE Other Comments A None 28 4.'X0 IfA Worksheet for Physical Inspection Aspects Comments and Findings Contract No. GSWYH1124 L-A Location gg E R r ' 1 1± Weiyuan county Wuzhu Pastoral Farming Professional Cooperative i4 J M Date of Visit 2021-06-07 June 7, 2021 4 E M Date of Contract 2020-06-09 June 9, 2020 A 4 4GA/4A ( N ) 2020-06-13 June 13, 2020 Contracted Completion Date (Original) sz- k J A 4 2020-06-13 June 13, 2020 Actual Completion Date 4 /14 Contract Value RMB874,430.02 yuan A -A-] *RMB874,430.02 yuan Final Contract Value D rl / 4_ Supplier/Contractor i@P& 413( F l fil Dingxi Longxing Agriculture and Animal Husbandry Co., Ltd. 91] 4 Arrival Date at Port Ai)A Not Applicable 4 3 /1/ /4$ EP H Arrival Date T]fi Not Applicable at Project Site/Warehouse -TtY Scope of Work 444 Not Applicable )H- (VfV]A Vr) iT49 Not Applicable Materials (Supply and Quality) L & k Workmanship Quality T-6 Not Applicable - 4 None Construction Supervision k f Time Overruns X None OKA* Cost Overruns A, None ) DeficienciesDefects *A4/ Not Found Observed H 4 4 fk 11$A Timeliness of A 91 Timely Payments to Contractor q4WAp, 4E gkf4 tt NotFound Indication of Possible Fraud or Corruption ;-449 Other Comments t None 29 5.1 P Worksheet for Physical Inspection Aspects Comments and Findings N Contract No. GSWYGO33 JA Location - g Weiyuan County Yaosheng Breeding Professional Cooperative 5 N F 9 Date of Visit 2021-06-07 June 7, 2021 ]A A U M Date of Contract 2020-03-18 March 18, 2020 0 AN -tN f A f ( R ) 2020-04-20 April 20, 2020 Contracted Completion Date (Original) N, A H M 2020-04-20 April 20, 2020 Actual Completion Date *1 Contract Value RM13419,562.00 yuan A ]f RMB419,562.00 yuan Final Contract Value # /it- Supplier/Contractor Gr f N l@ R Gansu Xinglong Construction and Installation Engineering Co., ,td. N U H Arrival Date at Port 1 JR] Not Applicable ElN N U MAll/ M Arrival Date iA N#! Not Applicable at Project Site/Warehouse 1A "N Scope of Work {NJf] Not Applicable ( 1# ( A ) A Not Applicable Materials (Supply and Quality) - V Workmanship Quality N AZ Not Applicable 3N-N U JTNone Construction Supervision A M N- Time Overruns A None A* Cost Overruns None ki/-) Deficiencies/Defects *A1 Not Found Observed A fi AR H-T Timeliness of A Timely Payments to Contractor S Eff iA aA?tA Not Found Indication of Possible Fraud or Corruption AM . 31 Other Comments ; None 30 6．实物检查工作表worksheet fur Physical Inspection 几 3l V % L f * Worksheet for Physical Inspection N * IS 11 IV t Ak Aspects Comments and Findings Contract No. GSYJ(;048 Ji k, Location Yongjing county FalinChuangxinForustry Farmers Professional Cooperative i i H A Date of Visit 2021-06-10 June 10, 2021 Date of Contract 2020-10-08 October 8, 2020 z W A F A ( 4 ; ) 2020-10-31 October 31, 2020 Contracted Completion Date (Original) k A H M 2020-10-31 October 31, 2020 Actual Completion Date -A-1,0H# ContractValue RNIB202,698.35 yuan R 01 6 A *I, k R'NT13202,698.35 yuan Final Contract Value 'L -54 lkl7f t A Supplier/C ontractor Gansu Zhongeheng Construction Engineering Co., Ltd. 9114 H A Arrival Date at Port i"J Not Applicable A -V-, J)?i H 01-4/, A H M Arrival Date T-ik#j Not Applicable at Project SiteiWarchouse T- ft Scope of Work T-.Ikffl Not Applicable P t Py *1 el f ) T- i gj Not Applicable Materials (Supply and Quality) .1 Y, Tfi R Workmanship Quality Not Applicable U k R i-, None Construction Supervision ORO.! A 'rime Overruns it Non AU RA* CostOverruns )f None A A' 0, A M /T- X Deficiencies/Defects ;- Al Not Found Observed m *-a 0i fto ,i A -j ' l 'rimelincss of R U-1 Timely Payments to Contractor 11, +,kV Not Found Indication of Possible Fraud or Corruption Jtltt, Other Comments A-, None 32 8．实物检查工作表worksheet fur Phy&ical Inspection 丁 33 � � б � О ю � гл N С � � � ^ О О Oi /Т С С �., � С ы д0 O�t vr N � ю � 1п С о' -r ю д0 L � •� т о з �и�- ; � ?! л а � К ."'. ;}�}- С Э� •� �; � � �_ �� о .;� � а ,�.; � с tY � � �,_ �, g � � � м С �= д° а°'i л �" �' � iп � � ,� .� д� .n •ш 4n � �г, � � � � � д 'г°�п' w я -йn � ь�. й �ь4: с � � о а '��'! о о �С о g -`� ' � � .4'�{ � аэ .с .,�' ,� од »�'�, .,,}�. .� ,,о и,� �+ � С� v;�g о � .� о к�` � ..� � «� ° °i ю гл :а ги га Ci [� "" �' ° с�' � �в р � О Q � �® � 'гл г°v с°ч .,.r �" � 0�7 и� � � i" С �S С � � � С !�ц7� О � �в р а гiч "�' ы4 'rL � 4tl U ;I^ � .'G` � иiч "'_I �.1 -...® � F.1 Q О � ' �+ � .-. �� 9� � о вК 1�- о. еК �- �' М � 'уΡ�I��. L .G �,ц�' �'t� С ц1' 3Н С 'Qй1 �( а� "N\ �$1) -M1}L\ �-�€'�7 �р�{} пс1С/ о Z `ь.'SI :I�I Q v`%I ;ii� � _�Т lсшj � 0„ , �! .-7 „�� .-� � � � вО � 4 � � 1"'Пи'9 й � � � о � о N Уд � а Е � �г � ``t v°^ qd � � � � L____ � � � � � N___. р а ш °о h � о � су ао h ^.�тj N а пi рш N � � � �д гv cv � � �р 01 � tT М р гЧ b М 01 [^: рО�р И р_ гЧ т � � {� "г� р ''" и � Га �' й � и '� � � и U � U :� U U �з nn Q7 � � � ¢у � � � fiy и � а� b � � � й � � о м � �`' � о `° © -� `С�° � �cs„ � сл :� � � й о, #>7из д❑ -� w � о ��`", � wa'n о � ,� � � � � g iE* '�I ' к � о � .� х � � {�< F �е лС --'�п- awi м %;� -зI�' � х ° о .�#:: -�и- й а :?t.� � � v '� � л � � � � � и � � ��"` �' и� �` � й � д❑ 3 ai ��С = й � Q г:�г д❑ с о ❑#з м-� ° ��, я w � �'? � .� 6b а н' � � r я. нГ х д U k� -ь{ь r а � "� R ,� i :, R �q и � W G � С д.1 С W и ,°-а � w cg � � у О '.'�.7 Р � О 'r р � о ¢� ° CL ° а� � Q. о � о о а о и р о р о °р б °о � ро о о о +v С � а 't�{ а � � _}� о � � +� д t� � t�k -� @К � дК - d�k' Е ��k' PF; Е ��К � ��}; Ё � а .t.. � ,r. `� � " � ��--- �� r а t� �л о а+:, �, д❑ ��+�С � д❑ о {К о д❑ д-{+{ а да о }�t ё и о и Q .�о р О р о р о Q 4 � ° � ® QC.� ® О О tЛ в �'Г `i.°. �' и й$' Е � ��С � G '� „С � -� � ю �" у.� � С°�. '�' � � � �- �'+ О G .�:- Д. м � rr ,д :ч ,-+1,r, у� ' т � �� � � �`- � й :'_- w � � 7 о 3 ;,п а � д❑ о д❑ '+� w ❑ о w �� к гСе � °^�v � '-т{' � � �'i и Р, и ,n . t � �}" '° � -�' $. � -� � �СΡi� � гn � ayi С R4�.. С "С Qi'ч О � j idi �'ч G' у ��I W � ��! � ,�/ <д � д .А 'U 't`� W Ч К � С iд 1� ПЛ С3ч -� ш ^ � О .D дc,,f .Г'�" М �'I F� bA '� С � С b-0 �'4` � }^ fi' � �" тJ �д д� 4ч J �^ . � � �� .С �. 0 U sи О L4 -УΡИИ`' � `� � '�I' � � U '�I' �-4 'иUЧ й.1 '� р � ''гл�ч 4 �j С �'('�.ч ,�ч О С {�1 .{у``( Е'Д ^ р � U АО �'�'� а41 ыrч Q `t�, ггк. ❑ О г� ;Э{}. W . � р R% �'�''� .~ 'Ул G �� �� н�+ 'U �� � АА и Т1 � ь� � �цy�S. nn G � � �q' "' р G`� � С О � 4+45 .� .�'i Чд � }" ы7"ч i+� �� Чо L� ч+� � �`ч U S N .-• у цэ "" М р ц р � �:. р рΡ N (и � 4 N о N N pN .�С рр W ,� l.г. � G& р "рлх"r � � � � � � ° � � � х � � � � � � � � .� �д � � � � � еУ �= С е� �� С �!< ;:_ � сК �- 'а цР :'Н с iгi' �F � iгi' � � угi' � � s1{� �з ro д�� �� '� :,�� �чз � � �э t�f �+l �' S�! �iI �' hSi ,t�1 о L1 t1 ro ,� ;� .а ,п ,� � � н�т О -yZ- О =�? '� .� 'г) �< � �� � �i � �-{ $ � , .у ,г, � 化· � и м й ш о° � о °° ��°J � О У' р р р rj � м 'et �4 h �� и О М О �О QO �' r., N N � О�О м � h° � N � д '" '� U. � q r д }+ д v "� U :а � � U а nл . �.� .� � о St� .j� л °� '�`' о � 'V�' .д U �-4 ап уч;n � ю а `'� к .а��д n" м � `'�' .� '� U � U �й U � уΡF�{ Й �о � � С � � ��} � � �+�- `) � С � о � Бр ..V.. � � � � ° � � �оп ' � i4� х о �; о � и -к м iэ ,U ."�г, Гь' � w � � C.J : '�{ F � 3'i � � t� '� � � � а !К :`� скi ы, �. л 5 � �-� �i � r� о д � °ц •�а G 'о �' С ro fi�` � ю � �а U U $*� �ч� F+ W .:1 �* СУ Н va+;J г,� U Т а а ;� ы � Ч `�' �ц О � � �N � � С N G � у .oj � U y��j � N � �� О � � � р а О� у � С� � v о� LL О tд�у � р р О � 0 ..о� О � � Q р д � к р ,�� с �� о }У с 4Х � `� С � а't� � {� '�� � ,��к? о^ {i� у ��� а �1� � �-' � »+ � � .-+ ..+ с, �' � 1�°. ^о �' � Г��"' °-"' �' �, iто' •= -±" й dn а�' а Qo �� а ди ��1°С а �о 8 ke( а' � о ° ° о о о \ � .о � а О� ° � арΡ°. о О р °� Ф � b*ч п � � }� ^ �( Ш . С � 'д�'�' � g • Н � О о � � � 'v � � ~ � � х • н й � к йд � м � �';;t ,о � � � ,� о 3S �i 3 �i �'• ц�, t�. а :� с 3 а � � ° о � v �{ �' •� у � � � и � � о � U � � п- с'�. е� "' Г� н .�ц. ' � bp `д., М ��: `�'' 'д�'�,�. � �' � � а �k' о да т a�i о :,'�,' � �{{- г� д, � ;+i о � р о о -Ч а v� С -'.! � р и 'r U � U �w � � U .yFt�,.. а � ° о д � � �с LY. � д° аз и °о дп С� .°�' � .� !`�' 'м F�' °�,, с М -kf г'Ti Р, �,��(,. ;:ч,� о о С G ,� � А ; ь. ТК� Q" � �' йч й р V � -А- Г�а '� � � � й о Q �Ё- ,.,j м � , х п�j1 .й^ а с �' � 3 v .с � °' � � й Ь�д �_ � 5 ди �'' $ а д� 'ы � � ° � д� ° с� '�`�1 � Е-° � � -- N г'�v N °` м `� а "' �" м � ^�' О N О О р а � N N �„� N а N � � � й о й о � о 3 n Си,h � Су Г' й r' U °п, � �'�''�` ^ 'G�'' �к ^ �'� �'к' --� �+ 'гi< --� '�л, `г1Е' �� а wiF �" '❑ еК �_ '3 кiЕ � 'о ait' :� с цР :�i 5 Uf' !k3' � 1гf 'i� с '�" �' �, `�i� =�' � д'�п �;з �� sц� -�з ь�SI ;!Т< �j LX� ':i�I б '�' ;5� � ..rS� '.'Т11 V ,� `-' `а к �л "'1 .'Н .� и-а ,�, '-+ г..i �� н'О мй ь�. .�'. О �,' 'д � � ^F; г �{ � �`� С� О н н н о о � � � � Q о ,~ о о рΡ ''� Oi г� vi о\ N N r'° � М� р � И � М � � � .N.r � Q �О � д' �-ч ,-. N у+ G� г>+ д у, G у. Г� v "� �j' 'J и'j J � � -1'�'' �' }ч� aCi о" � й ш � •у т r � #� � С � � и ,у � � од �д а л , _{ гл � С > ° N д �? о �+к- U '2 �, к� �= �_{ о а о а • ' I' т3 ду° о w' i'' ° пц1 F+ Ci � '° r`и��Ш` Н а' � .:з "L�] bд v С.) -�ц„��.. а � � �1п' у н1 �уч 1и й � F G О � U � у� � (�G � () � �-5 ьСС Р О � V U U � _ �Fi wjг tr. .� �° �t � � s�n к?�{ �' с �' �ра чц� �, '� �, .�.�.� �'а р U �fЗ-�`.' q ' W � 'м С ro � � � д пг � °� � �ч' Н �,-� Н Cl �Т iF��' U U .г'а' "Усх 'т�t= U U G iг г� н ь�., � ,.ю�, С � G �аэ С v С "� О � О � р � U � О � О G сО � О � q� � О G1. 8 v .р ¢i О '.� Q � О �^'+ �.. � О +' 7 ° � о W� О � О С О � о О � р о Q � р г},�.' С � г' G ��' С ',�' С ,'У� С .�К .�ц С }'�'L � О +С Ф � О N ^ � О � �`� О ] � ��� �,к � ��k ��к � .г; т�к r,, j�� е ° р, ы к iв_ � �-' ю� � а- �ч-� �, ia v �ч.' �., dn р -4г� а �п � .++,С а' �(ti ЁрΡ � а �Qa Ё 3К а г� � ° р U о °и о р ° 0 � о � о oN, о о � � .� �а v �° �' �к Бо F � *~ � ;��'�С. °q � с � .в р ь� � :р�д � :%; Е' � `� �" � 4t� v '� $� � с -� G � � � а, � W v� :гr д 'д Ф ею F � С �� •� W � С v � �� � � м ,у "С г� W �ге �` а � ?". � й � � у dtl � �в � д° � гьб.� ° ди й �� w у � � од � у "�" � � b-0 � � т"'� С � '� О „� О -�зч и ? а '�{п '� о .а д}ь ш о, :� с� „д Е" � � ,.,� U '� � U W � � U G � С м С -�. р �.а и" � С -� � tl ,'�,� О ~N � :� v я .ro ч�` � о о � � �, .U '� .� � к '.'�.�` `-Ср cxi .д =�Р й й у '.`с.'т � ю � с� й � �i s� к � � �ь,. � й �' §� о � о �'� о °о '=а � х х ^� а а. г� � Н х � � � а� � г�,� о о о гv м cn [V м 4 ° о G? г°v гс�'г � о cv г� N ° ° г°� ы"уΡ�'i о и'I"ч а С7 � С.7 N ;r О � о � О ,.�'�"- О V N ;� � С:1 N C:J N Е-С','� .-� � � �. � � r. ^�ь, � .-. '�r, 6�S'- Е"I� ,� GV�. tч.?� .С С,'��- ц'� '� С�' � � цч,' „а'",+,t' � .f� � � i,,P! �,q' С 1Г� ;ту � '�i"� �С � 3�гsг� shc � '�1`� ='�'+} �у '3гi� -ь�+ ,^а t5! ��ti а� Li1 '.�'{ ш Y�I S� �цj t�1 `.�l о ^С .� ^С м " и ;� и ,- �Э L- .а . � -- а � о � д а� '�,`� � °х �г � �:'; ,\°7 -} { .„.°' -41 -�° ^у" И lp Р, �^г, h1 N 'м7 9 �И Q � =? 1'� М Г' р b' h Ki � �S' QMj М ® � ^Jn М Q � N .Ny. ш � � О� � � � н н 00 � И 1-i а л ^ /УΡ N U � U ы�- � нЧ� � � � Q С% ь� U н� U ы� � N � � r� С � 3 С у4 'll .� � U � � � � � а 4 � � ��'-�I о о �� � о � ° ,'`, { я уQ .° Fi4 с й о n.-IIи F^ Р. " sulil Е-' д. " 'С' пФ F с'� " 'b �, ьд .а +Э-, а .� �" -у� 11¢ � � гг�1 1in О � �1 Ги�'у 1а � � ..а Е'� ,G ., �дj N � О и � �Ч,-+ С7 cj � �� � о � � �� ю о U Р� g U � i�n �� � _ H.t С7 U_ � � :7 U ,�д�. х 'м �' ,� „�' w .� � �� ао 5Р �`r� �' Од � � г'х� ''' bд � }�-_ {1¢' .r7 �g �д а" р � Q к � � о � .ь +� � о .� .� Ф`�' �'� -о °�' �{ � й �о � чг;�' U U � � v U .S �' �' U U � rV- � ,5 �,Э [-� U � а А � � й t й � го с '� � т� ro '� а у О О � 4 � б .�р U � U .а+ V ~ �� ^ и � д '� °� 0. q�� � с �, О '� р, о� Ф \ 0. о �у! � д, � гJ ь"�'1 � �\ О ь� О д 0 СЛ � q р U U � 0 GT V � � О � О W © � р У� '}� р С �}С а �t� � :'� ы +� С ,I'� о =}� С �ц q �'�{ ; '�k; � �К � {�^ �� ik С {iK �ы � С �,F? ,�k7 У�1 d+�Ck' ��k � I° а k''+' Г" 7+л ia- ta,+ �, °' +�� у� ,р .°' �_ л дп � � а д9 Ё ЮС а до � {"С а <(д � ЮС °о' До Ё kK °' � о р о� р о U \ О о .о � ё Ch �p О� "° О� 4рΡ° О О © О � О ° О '� � � � � � � � ro � �, я � � �" �t с � �;� •� � � л � � � � � ,е �' �� ro v � � � � � � � ,��/ �я � iЧ+i е�д Г'. '�' гFа С � А > .-Нт. J � � � т б Е � го w, . �о `"е � �, р �' � vr, r�к;. � а д к w b д � w = a�i � �� '� � ��п- � °о � G ° и � N ° �м � �`' �. � ° г ..� о $ � <, р .qjri � ¢" G ,tз, �i.' -° � д„ �' о � д° �г' о д� �' � п,���! гN °' � и� е�''У�- � � о � � . р �' С . � � оП . � т[' .�кs' � 'б ,�, �l � 'д д, �� � ti о � � о �W -G w д пп �'- `^ � n�� Гц', `" U � -(� � � с -� � � о � � а. " � � '� � � � � � .С гх � `_' а � � � ы w '� ' у �о °« � ' а� ro й � ' ai -й � � � ,� �К � "' „�,'" �' -�' > � G '° � � � '° д ;� �, й °а �5 '.Ian �i °, ~ '•"� F .� а !Ч Н � � �I Н .�с а "�? � N c�i '�'� '� N ° � г` "" 'n г- г- о ._, cv .-. .-, `3' а v v ° ° о с а N д а г°v г°�з ° N � р а О N N CJ N � N U � С" N Н ° ✓ ° '� а ь`1: О ° Vj N ry С7 N С.% N (:J N LNл Й С� С7 � ^ . � GS .-�. '�i �< �� i�-л ^ '�+. ��'ц' .-� � �= � 'с� к> '� С� ��:- '� f`�' �` �� k�Yc �` �� '1Г `�у ,С '�'�!' =г� С цг' � С �г1' $W С �'1' � С �� -�� � �� _�,� � <� �7 р �, �г .� � �� . L�S! i�1 о �SI -�{г1 д L7S1 -:ifl ® t�f :1�1 � LSI �l $ -�'п- -- .� ;F ._. ,.,� � .., ,� � v, ,..,� , � ... �-] �'�Ч .� ;'`� =`, д�� =� �г .а ;� ro р О п � О �., р i�г.� 4 � �' � `� -П '.'� C:J U� � � О N N N р � ® �д ® Q О Q О ,,.�, о �р �,р � � "` � ^� М � � д0 � � N И r." м Од И � О � М U� �"' -П� у, С� � ^°? у � � N U J U "� � ..���- �7" � пу�i+. Q C.i °� � г-7 � G � � �f`�,"- G �` � : ' � о "t" с cCi й 'к�� � й й '� .с v ыF � � �lu' '� � v � �С �� � --}.,> '� � � � � .С �`-F"п: �" �i 'С7 �' �-1 х ° � � '��, °С° RP '°' � а �' '°» � я м й .� � .ап �3, � � �� � .� ;� .� �, � у ,� О, � и � � � � '� о -'�г "k' .С О С .�'' � �� � '� � !� Iu -5� W -.ин1 � ia .-7 � � w Ci УУ� U 1 � �� °С � ;� � `='s .� G � 'и11 � ,ti� � '�" �..*l г,. � с5 �.1�' ,�^n у о q О bA С .С i-i С ;� i j '�' �1п V � � �.� 'рр О i�'r � к С � � fir ��-' Q � о I}-. � д � о и� �в � � � г,�г � .С �' -� га ¢' w z�� U л U���.,> Z U �{- t,� а`�' л ��- аа � ., „ � н ю � ;� � � С � С �аг � а� G а�э о а ° а � и° '_' � ^ ° ..и-� о '� о � о � о � о � о � � � о � ° и °� а а w о о � о о $ а ч, о � а с., о а © � °о., а ° �� о ° ч� ° � " � а !� с Фb: � {� � � '� {�? � � ° i��кk' � гk � fik � j�k' Q {�к т г � ы ��. ia уу � а 1'а ё�„ �- м Гп' �., �' �� 1'в а, +,� м Г' � �, �, д0 О � о д° а t�C � д° � МС � да q ЭлС � ди � }п( а' о и О � и р ° о � � рΡо � о� � орΡ д �рΡ 4 � б � о Q С ,�д� +F- � �`� и �i ...+ � '� ьСд � � � �itL � `��,' ° � 6 С т и k. '° � � L�i._'! г�,-�� �=�'' � S� ° � j� С ' ro � "` ;л, ыз дсп� � � С С �Ч � � � .�-м�, й С Е � к С � � �С ,� о( R �г� gk.' о С м ° Т1 "tt- б .ty rr- б � ��р- N {у ,р'�' О � и � � � � w � � ю � � � � �, � `у � -�л w и а � � � � °� ° н ед ° ro � д� к о � � да �� � � � ди к � "� G р � од я. 'а � � а, � � � {`^7 а, .v °' � � � .ом � � с' а '� и ц' � � � � �Е" .с � � � -~Ч> �< � С о -�М � :: С ? л}ь � " с � � "� � ro с ntC у $ °�' � � ro ' � и� з� � w � N " � Эи � �` 4м '�' с�с � �°н а � ;с'� к 'IË �ik � vы -С 'I� � � 'ti а. °° йу' � у ап � � � [ па � �" � и а°п � eб � й n° С� °' � � �� у� о ° °� -��' � о ,� � ,Е1� .� о '� ^С и н ... : � у� �? �' а . � � �"С `С° .� $. `� t� гСS С Е � F'� � г � � � � ? � _ � й 7 c�i �Т $�ч т � � и й � W�Х -�}` й '� с м�г ЭtiА г,� '� � }1{ д('" � 4ч л, С v� '� � ап v а � -$�i � и iб [w1 �, и н и � � Ч ,гы; .�Р w о с'��, `т'л'' 'к`t�ь �F а °° �°� � � а' w ,°;: � а � 4.+Э � �ry $ w kFI r? N V 'ь '�� '�'-' N ° ° '� � °и � й k*1 � r ° О С`. [... � � � 'ы "� N � b ® д О О р � � N © 4 д N � N �С7 х N .� �"� N � � "а ^� � � и' и � `гi�'а С7 С7 С7 С7 �` '� �' '�'�'к ^� G' г��С' ,-, б;, �: С�� ��:�: '� g� �-� � 4 . , ^' �' �`' "� �' � � � 1r -.i,��' � ''i '4�' .а �I а� � цi' �: � t�r� �� ы �' С �� �'' " '�г� "�;� `" 'Кц� ' в"' � д�i� `"' м � "�;' й `�'и! :il Lx.1 ;fii1 Q У�1 �7 о hS1 �1 '�1 :il а +�r " � r `- а �Ч ,- н7 ,±� .� � � ,�, ° � о � о � b � о � .о '.h�`. � �{ � ;'{ $ �-� � �� С7 г`w n"si �`г',, .�ау r cv О �� Q �.. р 7 �`' ® � Ci оо `�q' 'а' оо "у � `t ц С` 'Г'1' 'л цi ы_^ N й N �.PO, � С�^ N м � � М � � h � l р � и � � `г�� Q U � U '-� с> � � � � � V � «�-`�7 � � iC�-' с°Д ;�С � � .�° г� {id •� " � Ci � .G .� � � F в '�- .с � °о �! �� � о .о w �г с ¢�' •� �г � о � к ,� i�Э N С •� •1tu � � V �b й � '° •� а' {�i N }�, '�Э �1�' bA 41. � '� � 7 Q � fiu' � � � I1¢ С м � � `� � 1� � � � .�°� � � � л с -д м� мд >, � о С � ;� ;� �; '''й� 4- � Ci iИ '-�-'� U � а � � '� � д U �i' -}4`' � о ^ ;г� t{�Q о �� � � '�2• N д w г? ��''.- w'Qfl U R�'. U д-+--�' 1-''s U д гл й ь`�, � `� � � �у � i � _ � а г� ° � а � � � а � и о� � � Я' о а� о С' а N р С4 о� у о д. � � р о О J О � О н О � © °J О � � U а Q � v О W 4 Q р уч р � '� н �� � Э� О _� С ,� о :}ц � � и L' � О � � iK •� ФК � 3k •;� Э�� Е д�К �� Ф'~ � {�k' {�k � д � in( °" ❑ Ё 1 а' � Q' �:� � �° а-�;' м о о "� о � о д❑ о i+�' о' •Q❑ д kro( �° � о ° о � ° о О О Q О Q �O � � © `�.-i � � � �t1 � �i �L у .�ц� � � �„� с Fe� � ""- о � !� � !� � '� � CR7 о ю L1 ю � �� � j� р � _ �г��,' � [ е�е � � � М �', � � г5 � С � т �J ,пt о Е � а о � � � о � � � о � � � рр •� ,.а � ... •� rt- •� •Ly п- an 'м �о д❑ � а :е � � � w � � � � й �` й v v а � N ia, м � д � °� �н Q❑ � о ro у д❑ � а � о ,� .а � � � я `�, к � � N а н n"„ п '�i1f .� �., с � .4{Л' G °' С 1r � `П � `л �' � � •-� о �' � � `'� _ t��' N � � � -�1N �~�5' � � р `t� � w � а {� N ь= � � i� ��-,� w � а, .�i � w v � па (� рΡ � N ag �г, " .д � ❑; G}�' !-� „� а1 IIn � .+ �м о � '�'' fG i° п�V � � пJ "� � � н О '+у�' �-� � 4' ь. wп' _ i�2 4� р � ��J iry г"� О � .:__ �,+ � ? � .-. i3I' � � � ..:� ;� � у� А °'и�\ �__ сй'�а а � FFi �k •с �с Fri ~п � i, Ну kk о ^ � t+i ц� � � _'? G�T �+ ср i',i .� г;'4: � а�п c��i �_ li'� �t' �о�д � а с,� �, � н о �{'� iitl° т д � ^' �l°д ю о -s4 ,°�' �е^5 ю Q '� ;"л�ц'' '�и°,;у � °� од 1Н � ,'''� � � 'г+1 4? % ° w° k�,y ч-''�- i ° v �+Э � � $ о cv N N N 7 ср �', д, О р �, п9 � ry b О 0 ® q д N N W � � � � �ry и.� � N й N ti Си7 С_, С7 U -�`�+'` '� �' д' ^ �, �к �, �' , . �, С-К <•�, еК � ы �цс �= п е� t� � 1,�{� .'-'�3-' � 1�f' '=R С 1Р :�1; К 1Р �' д' '�� .У1 А �+�. "�� 1К\ _з�11 �� ^�� .S L�SI :{>7 `� 'tSI ,i11 д C2I .iГ7 о )� �} vрΡ '+1tt' .� ,� .м `� � " '-а �+�i- =' rJ � � �"А�'''7 О мR.: р :�St 3 `К� (;j `�� (`� ы�-{ � 'tC:'{ ,� � � N гу 6 из ° с'Oл � � ° � ° ш °о о °о <"' � '"' ° °° � � с б `�i' о^ "' а е� °о г"' г о°о^ N `г' w �' � :; � 00 cS Сп cv и � „, cv с� .. у. Gи1 � � м U ] �' `„v,� 2 й z Q � Q U сз � С� � U :� � � iw' � =,„,.и� � w 4�s . � � р с �' .� � � t-i � о .д -ц� м ь� л р � и �n�.уΡ °+ v] � ro � � ь� � . тр р С 'Ci �'� .К � U 'S�, � ж С аэ � �, ., oR• }� � ед .к 'rп '� .у, 'г7 }��: 11а' о ,О V г� С � CJ кii G W � � � � -,к�1 r� ro "з �{t U к ё � м w �v �' С7 о ttg4э• , j 3 U � � � 'р" U �b `ш' � � � �� 'FV- Г-а � а � Гя U ,ci �� Гп '� а �j� '�4�; ^ �G„ р � �e�i-' 'V �г �3 � � он й а � �� ='�'' ~'� � о�Л -°= � '� с ^® � од :IK '�''-- � о '`� ж С . _� �'! о р, �- �s � й $� iF` >С � W -К др ai �, +� i#r G U у�1 �i ^'' а W ,г; гь' ro � � U i н `� G � С b К v С �N С � U ,С? � N � �у О �у а у о «"r7 °р � ° ы а� Р" о N �? Р' с� ау а 0. :о N о� Р. д � О 'J g �. р '.,�J � � � � coJ д � � б С7 W ° � 4 Чы О � О W О � О р р +� g `� � '� с {� G �У а `kY с �tц� е � с �� д -t� с �, �т � � fik' �� }� � д'k' 'т fik' � �� '� 3�k' � �'k' � �''К � Q а �' а . � � 0. -�}', �л �• %L -�-"' м' �• а ���-- м д° о'� .е да 6 �К а Qn � И'i �' до & -Ю{ ,о до Е -Ю( сь U 6 � а � а U о. О �� и ё ° д о, о о � о° о °о о н g .ч р � � � � W � а а $ о ,�"�;С Qn k. �+ о ° v � тi�VS, С `�' ь� � *r�C � R, «� {у�' � �у i-� .+ 7 глг� � О пi � �,у о н � ,-Нп- � а, � о �г � � �и д� °� д н р �' д U ¢, . �° $ `^�' � ,D рΡ С 'lб Сг� � -tl � � �', � дi{��.h� у пf �Э � и � р й й у N '�'{ '�к'' W :р � �`-� � J 4гп' w .� k�- � � � С � `'7 � � 1!'� н, .� о U ➢i*' � ч� � � т4 о � г�` � `" г� д� " .. ''У 3 tL � �i н т! х и н о о a�r � � iз ,"�Л� w � � ,�`, .�г'и U Я ю: У� О 'I�I � � О iй� .�L'' О "���''. л"�M1и. ю СА С _�_ �� М О � '�i � OU Н3 � � Q+ � � U � � н4' r^' .р, 'д �+ еГ`С � С � U С р � �N �J рΡ, -HI- О Ry р i�* -�9 � � О }� �� � � �к а О }г� 3 .� й ц�' а о❑ о �k' г� Е=° г�. о '"'� г�н ,�� �i g �'`h' Р °' ,� '�'}'г с�"�'с ,�• � � " � qS -� р И о � �`'�� о °о `" � °' � н� ?�'� �К � � 4 �' о о "�' �и- � � а'i '�- j '�-- и и й �` ."}'+ `"а � �:` �t�- n. .� �� � 4}'L U � �`�- Н w с� N �_ W h р� р О � � гг' оp о г" р Q N N N ry N � О О N гы С� г� о м � у" ? с� � � й � 3 3 3 � С�7 С7 i7� С�7 . , ,-, г, ^ ,�' ��' , . �, �; �, � �, � �, � Е� �-' 3 �К �_ п �F: =�= 'а еК �'== Э е- .�� р tr' :�Н � ir' ;� .$ и� :Ч� � ц�' � � ц� :� с � °�' � а�� :z7 s�ia :�`? � �ia :�� � а�� -ез . L�SV :I� L�1 �� р 'YS� ;iPI '�j У'S� :П р I�f ;i� д "+1- " � � " ,� -� " а й " а ,�-f `-- �.. � о �' а � о �Х � � о �< �F -н, ✓ :+� � -н � �� � .- N М [У �л �О М М � М М ［· ［· О б р � б � � � ® � 4 h о�р �, � � ® � р � O О Сп й д�Н' b р�р И� � °'�yS� � � .%. са � �7 � Q � Q � � и С? � 'r,1� >-� U � �'j" � � U � ' --.-_------ --- �� � ii" � �iгi � ^ `д,��'- ю с ��"^ >С �[ � �,к '° U � � � ° -lF'" с' `;2< .�а °' �'' х' ,ro ",,�'t Н � °о � �at о Т� 1t' и �д, 'г� 0 н Н � С `� '4С' �i {� � �1 .ц}з � •� t..� ,� � `� т U � �#ь{ й tk � � � � w � � � � � �н � �й; �� U � С7 ц г� ,.� � �3� �и й�s. �' � 1`� р С Ё� 11й' •� -�.�"' �iп' � �К \'� 7 � � � �" ю � �'4 w .� с'_ i,� т�s .ti � �v= й � •�.' i1n [-, �� г_'� W ;-7 а�� .�.�-. м[ч .-� �'Т '?Е'''� � �l., � ю ц � й i ro � р � р � р � С ^�J С � й U � t� � � ы � nг е а у �а Сн о и о о. о� у о с4 �о г� а д, � N о р, о �°.�. Е о •� о b о � а � о � о � о � о � о о � � о о ® � ® ® ,о � ,� о ® � о о о о . �� а � � `�' � �� � t� � {� v 4� о �ч v t� а � �i �'�. � �,., � ''k '� {�F: � i�R '� Pk' � i,�-' .� i�k' � {,к .ы {,� � � �у - ,� �а- �у � " �и' С� n. � м� С с,, �: �' к С' ё t, м, дп � � о д° � �С ,о дп � �с( °' дп Е °' п � ¢^ о ,� о � а о � о �i о ЮС о о М о о� о•O о а О р О g О д о � О о }С; _ �..{ �,ц� � � Fд-�� ЫJ `4j � .��.,. � "-*�i � Й } �^.^i' tг.�.-1�� р�р ,С .t�• � } ..NЧ �р � -}-� � ry � с-'-к� -Э2 ь.3�. •. � .г��-� .С Е�„ �`�:-ЧГ �'j � �'iI рр U (о' Ф �й ,�.и� � 0. -�- U р, �д G $ о .�.с О � дП q _ .., �" �' �рΡ> U V дп s 8 � �й � � г�. .,�.- Q °„ ы Fг�', о U дп .� �) � " � '�°т `-� � v'�"' �i � л, kL С' � �j �b> � � � �.г.к? � � +�п и, С � дп �с: о � дп а й �i �га �° .� и '�{�'' wr' С � .� ikн� "" р о '� °"' й .С � U �'i 7 n]�• О � `7 `д � V .� �^° .� .ы' �м U� �Л f1 р уΡи.� U ,�уΡ IIi {ь'гй � � �м О �у Р. N � О � '� С �р ддi= ❑ � т oq ц� � U 4 G Rtл' о д, R3; � аЭ � � „�r й �а "� �'•г � . � с �rt � � � '� U � '� о � cai �'' � Сд ��ц;.=, �-"рΡ,�'�-' м 1З � G�1 '� �' �, � � � � ,,а�,s .% � dn � ro '�"' wr" � й 4 � о � 47 � �О� � U �i La.: N "у � �. .+' i..�г ,ц �++ �уΡ Т`F � � V 'С1 -�4- '� Ю .�;�.�`" О � �ы Lл� � � N' 3.I рр �t� й�; .� ' С и ;}� �' и.' С �. г� � � '� �`� °� ; r о С ar г�� �-- � Ч � г�г �,�R,� .��-' ы с�г �� ❑ ,� r�S �уΡ'д"ид� у о '�1 и к �'�' � '�С 0. � "�' �; Ьгв цft-� ''� г'�> � Р. "г�' � � � гЛ .�J О � � � =4 �О N р N ...� Г-r N О h �р О �р о Q 4 сТ � � � N N N ry �ry �О М о .-, О о � о � _ !7! �7-! �' С �i,�-+ О r%^ v*, ,}+ ;N �Й б С"Т С`J С7 �J С,'7 N п�-. с�,.к�V' •--.. � м< ^ '�а, '��уΡг ^ '�л+ r'�ы' ^ �, ?� `R �- � L� �-° � *M1 ." � �'� ��� "7 i� � � С цi S#� � yrf �А � ,д' � с -Ч� �н и �у� .�`; � �� t�з '� s�� _;� �� д�� i?i � �А fC U ''и1 ;�1 L'S{ ;+l р L! �,Э11 д �' �1i1 � ,�',а' .� '"' '-�1 " ,п -' "-i � ." � '�/ \ � �Q � О �'К О � � � и '�1 У �� С i!�" О `.k+ О ij CJ '�,.i '` > 'l'J --� U" ?�{ л`� � � 4о � � � О и О и о и о� �J i. _ Й е,�. О у� р и О и р и р �, g � о° `о о° и о `а а '� °а в о `� in � о м р м ® м р м ,п р о�о ,г et .°о т .� rn и м N еи v ev yN. �О ,Ny. �q ,Ny. �Li � �Ci � �п ггi `П N д� j" f� .%+ Г� }� С� Гi �+ G-i r � .а'.п U а U^-� U�°' U�_' U'�' cz, "� � й v а С � !� -С �' •� �F •� =� � § yi� � �`}� ''� �� � -`�1l � �' � � С у�� м �,� � и$I � rt' го rSt' � �`'` � �.,j г"�о Н � � � � � а гв й м Ч ai � с � � � с �°аэ с � � � � �cr U ,� V � (°J v U ,,.у,� U � � � � .^С.�. о � о .�.°. о Е о � о � .°~р � о � о •� о � ° о � � О? р а О О О_ V р о О � р о О V р w р � О w О U � О � � �q О � д� •`�' О � v �� О � ц �� О �� д� � О � аз ..� � � .. � {�К � i+R' � ��� ' Ф� Е ��� I��; � i�K ' i�� � 3К • {�r.' � {�� � i�k Е � � : � iu '" r-4v-- м ta_ .°-': t� �п �» �+, гч in ^°�+ -4:� in = -у}, :л о. - а. а�- � С,! а�_ м r' д, .. и С а, .- м да g 1о( Q да о дг{ о Qc р-Ю( о,`" � g dn о 1и{ о да � iti( � чр � i4( с срΡ о Сp� О срΡ о о,� р O•о р оСΡуΡ р О гJ О О О О � � � ? ? ? С' � Г' � Гn � Га' � � b. r' � dn w а 1уи w q Qn w а дп w о дп w$ Qn ct.� о 11i, ° U Jt о U U` ° U G1. °( j kF ° U 4}У о U '�м�"- � iз Ъ+' � U 'Р�'- � с� �" оЯ ° �г' о ° �`" U цw uL� b ..°�, nL .'С .°� иС '.,�- nC�, t7 .°� nt� � .� nG � . °'% иэ`� о а ь1� о� nt� о� лТ� о а n11�.• о�° ы.з¢ о�° е1' У +� а � "� я ,.� �' � .� � U ц�у � � '� � U '� �` � W �` � аз .4- � т � � °а �'- °' ts� �'- � сд Л 'д Л ^д Л 'д �- Л 'b � 'д А 'д к(а о {(п а 1�а о Qn о Qa ° е(п о гпх а•° и С^ ° тт ��° ;�а °� •° r,� а-° га '� �° Е 3 � � � ::= � 3 � д � д � w� ti� w� к{ w� �f�- w ад t�S� w С�� w �У О ю �r � м ��- б ю �t' д � :< О п �ч о д .�' -'�-�' �I ° '"�С �.J' J k =�'i U �7С :}I � �К ТЛ � G ^N� � р ��N� � о 1Л � о �Л � р аЛ � о '�. .� р '+� � р �; � Q '�: � й � � Q �k � р о о с� о о о с� о о о а cpv N с°v п°� cQi г�''i О б О о N гNJ � О ц О � О � О 'Уц�' С � О Са г°v с� ° f� г�. Га г°а L7 с°ч Са ° С7 N С'i � Си7 N г.и7 а с,и7 N Си.7 Q -°�" ;� .�ц!� '�SA'�./ °�',) ",��_ � � l�V дt7 %4Х �Ч 3� ia� iч� f+� �wë I� �г � и -�Эr� +� и +г� `� и -�i+� � и 'ЧУ hй и }4� tн' гп � i�: � --�'k�" iS � -:'� 4� � � ЕС U :� IS � :� -!q U � � � � � � S -G -: -S -G -: <- <- {- <- {- {- г4� гfi �г а� �: �; � � и � и � и � и '� и :� и �` w r�U ;х.,U �у� U �;U .�;t� ;�v дп .� ;4� � 1д+ �i х�М ?di � о � `� � е ._.._.__..._.._ ---� .�__ . - � � 'г с� м тт и �. ч{R а и и и и и �л �,