一言藝、蜷羹舞劉 戶付可 尸編紐7一 中生人民兵和國天津市宙計局 Ti“你nMLll朮中“!AuditBtlr嘆，u叮tllePC()P比’匕ROpu開COfCI,1111, 市計報告 Audit Report 津‘市報〔20皿〕1 27一馴 ■■■一＃州祝然挫些坐坐些興一旦上挫旦豐一一一 項直名你：世界做行‘生未化大津方汰下丈州改善啦劉 氏（)I劍〔N&m已『氏l中TIU山簸1 Tlullspol吃hpro鰓m開t斷（)J&t Fi賬1[1C州by山C〝心己dB&nk 任斗尖華：8弓6B一cN Loan No.:SB6B一CN 工貝目抽斤：一竿叔屋：大津下住廣和〞戈名建于馳安鼠合 P向‘沙以E川h州Tim&!nH0u討ng afld br-,an Ruril-C(m州戲！、田n Comnli、煩尸11 介i一期同：之020 一Aocoullt州呂Poriod:20之O J Contents .......................................................................................... 1. Auditor's Opinion ..................................................................................... 3 A ........................................ . Financial Statements and Notes to the Financial Statements ................ 6 T ...................... 11 .................................................... 6 i. Balance Sheet ................................................................................... 6 ............................................................................ 7 ii. Summary of Sources and Uses of Funds by Project Component.. 7 R Ak 4 )z A ff I x A ............................................................ 9 iii. Statement of Implementation of Loan Agreement ........................ 9 ............ I ......................................................... 10 iv. Special A ccount Statem ent .......................................................... 10 ...................................................................... 12 v. N otes to the Financial Statem ents ................................................. 15 .................................................................... 18 111. Audit Findings and Recom m endations ................................................ 21 .1 I : 是 撰一、审计师意见 镼奋 审计师意见 ，孚 天津市财政局、天津市住房和城乡建设委员会、天津市住房和城乡建 袱设委员会世行贷款管理事务中心： 叮飞 抓我们审计了世界银行贷款天津城市交通改善项目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 我表和专用账户报表等特定目的财务报表及财务报表附注（第6页至第 17页）。 （一）项目执行单位及天津市财政局对财务报表的责任 ;{ 、一：簖制上述财务报表中的资金平衡表、项目进度表是天津市住房和 熬城乡建设委员会世行贷款管理事务中心的责任，编制贷款协定执行情 况表和专用账户报表是天津市财政局的责任，这种责任包括二 豪1．按照中国的会计准则、会计制度和本项目贷款协定的要求编 制项目财务报表，并使其实现公允反映； 燕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 典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 班时，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 续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 1 一｝ { 膺 l 表的．悠体列报。一： 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 ·i 我们认为，第一段所列财务报表在所有重大方面按照中国的会计 准则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行： 贷款天津城市交通改善项目2020年12月31日的财务状况及截至该 日同年度的财务收支、项目执行和专用账户收支情况。｛ （四）其他事项＿; 我们审查了本期内由天津市财政局报送给世界银行的第10、11、／ 12、13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。撼 本审计，币意见之后，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。：一： 纂 叠 中华人抓、、如局… 20汉年6月23日 地址：中国天津市河西区琼州道97号 邮政簖码：300200 电话：86一022一23251548: 传真：86一022一23256692一擅 } 庵 { 1. Auditor's Opinion Auditor's Opinion To Tianj in Finance Bureau, Tianjin Housing and Urban Rural Construction Commission, World Bank Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission We have audited the special purpose financial statements (from page 6 to page 17) of Tianjin Urban Transport Improvement Project Financed 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 Tianjin Finance Bureau's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component is the responsibility of the World Bank Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission, while the preparation of the Statement of Implementation of Loan Agreement and the Special Account Statement is the responsibility of Tianjin Finance Bureau, which includes: i. Preparing and fair presenting the accompanying financial staternents 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 fl-ee from material misstatement, whether due to ftaud 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 3 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, financial position of Tianjin Urban Transport Improvement Project 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 special 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 application No.10, No.11, No.12, No.13 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. Tianjin Municipal Audit Bureau of the People's Republic of China June 23, 2021 t1wt 44, ti PKc Address: No.97 Qiongzhou Road, Hexi District, Tianjin, China Postcode: 300200 Tel.: 86-022-23251548 Fax: 86-022-23256692 4 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 ; 一愁 { 二、财务报表及财务报表附注 （一）资金平衡表 一肾 资金平衡表｝ BALANCE SHEET 2020年12月31日（As ofDecember 31,2020）一； 项目名称：世界银行贷款天津城市交通改善项目瞥 Project Na,lle:Tianjinu「ban Tra,lsport 11二p:ove，介ent Project Fina，、ced by tlle world Bank叠 簖报单位：天津市住房和城乡建设委员会世行贷款管理事务中心货币单位：人民币元 Pl&epa,,ed by:World Ba,,k Loan ProjeCt Ma,,agementAffair&Ce，飞t&rof Tianjin Housi．飞ga。记U:banR[.ral Construction COI二mission Cu扩rency Unit:RMB Yua& 厂… 6 ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *JJI;ä 1ý 2020 4- 12 A 3 1 13 (For the period ended Decernber 3 1, 2020 J .0 4 4 - te YK ýR ýi R lkJk ý9ýÄ äý xffi?k *ffi), 0 Project Narne: Tianjin Urban Transport Improvernent Project Financed by ffic World Bank 9 & * ik: )t * 7ý 1ýk)x ý»b JA :ý k- C f, Y9ý, Äý Tý ýý 9 R I E g- * -ý- rp fW ffl ¥4k: A K t Prepared by: World Bank Lcian Project Managernerit Affairs Center of Tianjin Housing and Urban Ritral Construction Commission Currency Unit: RMB Yuan current Period CulilLitative * JIA k m- Zt * PA 5ý)jý T', ii 5ý 4 ý7! Curreni Pc jod Curreni Period Current culntLialive CuiDitlative % Bud,-et' Aclual Peried. % Lire of PAD Acittal Compleled Cotnplctcd 394,416,700M 93,432,9 11.60 23.69% 1,426,357,100ffi 344,669,829 98 24,16% Total Sources of Funds 188.901,000,00 36,769,281.64 19.46% 686,500,300.00 189,565,800.02 27.61-o International Financing Counterpart Financing 205,515,700.00 56,663.62996 27.57% 739,856,800.00 155,104,029 96 20,96% 394,416,700,00 107,679,325,92 27,30% 1,426,357,100,00 276,643,312,96 19.40%. Total Application of Funds LÅMMý Construction 389,127,300.00 103,015,966.09 26.47% 1,400,860,400.00 256,357,285.69 18.30% Investmenl 2.3VMIME 0ý, Interest ACCrUed on or 5,289,900.00 4,663,359.83 8& 17% 23,780,400,00 19,647,227.27 79.41% heforc tlie Last Payment Data 3. t 41 4ý 1,639,800,00 95,49% Front-end Fee t- 4 -14,246,414ý32 69,026,517,02 Différencc 1, Cilange in Receivables -105,072.38 2. 11 k å ýk k Change in Pnyables 3. -13,267,97230 72,715,451.88 Changc in Cash and Bank 4. -X 973,369.64 4,698,934ý86 Officr � ,� � , Э . С r _ � � � � � � � � , � � , � '�. 1�'�р =о ' 1� � 'r�. _ � ��7 �ч�`�' iiLa � у � �� � J � � Е-• , •i� `� - � � � н i , � � г i � i i i i 11-, � 'iЧ� О '�,�' � г..,ъ,< f�,�C� U 1п � � � , . . �i. С J � ^ �� -�'.-'� CS % `� .,.,«} � С'] � � о о о • � и г1 о с ri т ':.' •и и � о n - - о - � с � �� � г�к гi о м м т о о гт ri � �� �"'� ` ё м й -"t с а n аоо о с м _ л уд:7 С р v_л` и` с � �- о r_` м й м ,. 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О � - "�и, -� '6 ��-l � � U � : 3 -F{� � � � � � 3 � .� сд к � � � "� s�- Q ._ ... S� � � z "� 'О ��C.j гл н -н ^..^. � -�71•7 � '.� � i�M сС "L �' '� n,�j �рΡц гу °� ? ' �с� � , ш . 0 , ai "1•':�' �--�3; � � II "р � � � С7 й �� � �U ��� � � L � сП � i�, �� � ����� � ь._г � � � � �s � 1�} � �._. � .,� ... .., ' Ё 9._.z 9 ;..€ '� iv. Special Account Statement A A P SPECIAL ACCOUNT STATEMENT *i 4t 9F 2020 * 12 A 31 13 (For the period ended December 3 1, 2020 Project Narne: Tianjin Urban Transport Improvement Project Financed by the World Bank ', Uk 8 5 6 5 -CN Loan No. 8565-CN A#Vk: :T5#*MkA Prepared by: Tianjin Finance Bureau Depository Bank: Tianjin Hailie branch, China Bollai Bank CO.,LTD 2000000395000682 AccountNo. 2000000395000682 V rP t 4: t . ., i Currency: USD A . Part A-Account Activity for the Period Amount 'A A OR 10,468,475.52 Beginning Balance V P: Add: 6,468,994.84 Total Amount Deposited by WB J qk X Total Interest Earned current Period if Deposited in Special 161,656.56 Account Total Amount Refunded to Cover Ineligible Expenditures Deduct: Total Amount Withdrawn 6,468,994.84 *A ME 9 E.P7 ftv 1 t Total Service Charaes if not Included in Above Arnount Withdrawn A * 4t 76 10,630,132.08 Ending Balance To be continued 10 BMY[5: -kff)W M'q 4]-è Part B-Account Reconciliation Amount 10,000,000.00 Amount Advanced by WB Deduct: 2.t±i 4ÅtrE lXt Total Amount Recovered by WB 3.*M-A3TI i * P10,000,000.00 Outstanding Amount Advanced to Special Account 10,630,132.08 Ending Balance of Special Account Add: Amount Claimed but not yet Credited 1igj 409v Application No. k0 Amount 0.00 Amount Withdrawn but not yet Claimed 7JK$rý ý, f i ff ( APå-t 5 bp 6 41 :P) Cumulative Service Charges (If not Included in Item 5. or 6.) Deduct: 8I -17tk (#tf#AbfiPK p14630,132.08 Interest Earned (If Included in5 pecial Account) 9 m If -: m YA,tf K4 ý 010,000,000.00 Total Advance to Special Account ut 居 履 一》 遥 渔 了 （五）财务报表附注 了借 财务报表说明暑 一睿 1．项目概况’ 目实菜鹭篆毓溉夏默弩煞潦犷一藻、淤锣〕一！ 一体化的综合交通体系，进一步方便居民出行、改善生态环境，保障区域发 展。本项目共包含四个子项目：(1）和平区、南开区、河北区的绿色交通改 善；(2）地铁接驳工程；(3）公交场站工程；(4）技术援助项目。价言 贷款协议于2016年2月26日签订，2016年5月26日生效，2022年6纂 月30日关账。2020年7月，经世界银行同意，对“天津城市交通改善项目财雏 务管理手册”中项目实施计划进行了调整。调整后项目计划总投资为人民币曝 黑粼思男悉增黯黯分黔撰糼50000?6000烹’折合人民灌 ‘警 2．财务报表编制范围雌 本财务报表的簖制范围包括天津市住房和城乡建设委员会世行贷款管理一； 事务中心簖制的资金平衡表、项目进度表，天津市财政局编制的贷款协定执必 行情况表和专用账户报表。吸 ：几濡溉表按照ha。《世。行贷款项目会计核算办法》（财想 际字〔2000〕13号）的要求编制。～ 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31日。 3.3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。 忿〕 3.4按照中国人民银行2020年12月31日汇率，即1美元＝人民币6.5249一幢 兀。、 享 膺 ＿通 12 ) ) { 卜清 黔飞 兰 二 飞 { {} 改4．报表科目说明 洲4.1项目支出 决截至2020年底项目支出累计人民币276,643,312.％元，占总投资计划 犷辛 井19.40％。其中：建设投资类累计人民币163,926,3犯．80元；咨询服务类累计人 沐民币12,42 7,973 .26元；世界银行贷款息费本金化及先征费累计人民币 ;20,286,027.27元；二类费及其他累计人民币80,002,979.63元。 4.2货币资金 燕2020年12月31日货币资金余额为人民币72,715,451.88元，其中专用账 拼户存款折合人民币69,36仪548.81元。 犷飞 葬4.3项目拨款 …资厂20年’2&3’日余额为人民币’55,104,029.96元，为到位的项目配套 扩飞 毅4.4项目借款 辫2020年12月籕日余额为人民币189,565,80 0.02元全部为国际复兴开 淤发银行贷款，金额为29,052,675,14美元。 :：截至2020年12月31日，累计提取世界银行贷款资金29,052,675.14美元， 攀其中：工程类累计提款14,231,517.68美元，培训、研讨和咨询服务类累计提 ;，款1,844,14233粎元，世行贷款先征费250，。00.00美元，世界银行贷款息费本 淤金化累计提款2,727,01 5.13粎元，专用账户存款10,000,000.00美元。 :4.5留成收入 :2020年12月31日余额为人民币4,688,934.86元，为银行存款利息收入。 !；其中专账户存款利息收入为4，川，548.81人民币元。 ｛乓 毅5．专用账户报表 二本项目专用账户设在渤海银行股份有限公司天津海河支行，账号为 {2000000395000682，币种为粎元。期初余额10,468,475.52美元，本期回补 :!6,&68,99&,8‘粎元利。息收入’6&,656,56美元本期支付6,&68,99‘·8‘美元 l3 ：李 {_! 、！ 3是 з ч >_ � ��,�� 10,б30,132.08 ��о '' А� , 6.�?T����i�p�J �J��1.' ��� 7; � а ���n���� � ������������ #��� ��' ( �i������ ���-���п �-��-т�� �� � �����'��' )� � � i � _ 1 �� � д .. � � : 3 :? Э 2 _;3 � � З � � 1 �.4 3 �i �.�5 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview Tianjin Urban Transport Improvement Project Financed by the World Bank with the loan number of 8565-CN, aiming at improving the urban infiastructure of Tianjin through the implementation of the project, striving to build an efficient, convenient, safe, green and integrated comprehensive transportation system, further facilitating residents travel, improving the ecological environment and ensuring regional development. This project consists of four sub-projects: (1) Green traffic improvement in Heping District, Nankai District and Hebei District; (2) Metro connection project; (3) Bus station project; (4) Technical assistance projects. The loan agreement was signed on February 26, 2016, came into effect on May 26, 2016, and will be closed on June 3 0, 2 022. With the approval of the World Bank, the project iinplementation plan in the Financial Management Manual of Tianjin Urban Transport Improvement Project was adjusted on July 2020. Total planned investment of the adjusted project is R1V1B 1,426,3 57, 100.00, of which the total loan -om the World Bank is USD 100,000,000.00, equivalent to R 686,500,300.00, and the domestic matching funds are RkM 739,856,800,00. 2. Scope of preparation of financial statements The preparation scope of this financial statement includes the balance sheet and the suminaiy of sources and uses of funds by project component prepared by World Bar* Loan Project Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission, and the statement of implementation of loan agreement and special account statement prepared by Tianjin Finance Bureau. 3. Significant accounting policies 3.1 The financial statements of this project are prepared in accordance with the requirements of Accounting Methodsfor Loan Projects of the World Bank (CaiJizi [2000] No. 13) issued by the Ministry of Finance. 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 Dec 31,2020 of the People's Bank of China, which is USDI=RMB6.5249 yuan. 4. Explanation of the Subjects 4.1. Project Expenditures By the end of 2020, the project expenditure totaled RMB 276,643,312.96, accounting for 19.40% of the total investment plan. In which: construction investment accumulated RIB 163,926,332.80; The total amount of consulting services is RMB 12,427,973.26; The World Bank loan interest and fee capitalization and advance payment accumulated RMB 20,286,027.27; Class II fees and other fees totaled RMB 80,002,979.63. 4.2 Cash and Bank On December 31, 2020, the monetary fund balance was RM'IB 72,715,451.88, of which the deposit in special account was equivalent to RMB 69,360,548.81. 4.3 Project Appropriation Funds On December 31, 2020, the balance was RMB 155,104,029.96, which was the matching fund for the project in place. 4.4 Project Loan On December 31, 2020, the balance was RMB 189,565,800.02, all of which were loans from the International Bank for Reconstruction and Development, with an amount of USD 29,052,675.14 As of December 31, 2020, a total of USD 29,052,675.14 has been drawn fiom World Bank loans, of which: USD 14,231,517.68 for engineering, USD 1,844,142.33 for training, seminar and consulting services, USD 250,000.00 for World Bank loan upfi-ont, USD 2,727,015.13 for World Bank loan interest and principal based cumulative withdrawals, special account deposit of USD 10,000,000.00. 4.5 Retained Earnings On December 31, 2020, the balance was RM/B 4,688,934.86, which was the interest income fi-om bank deposits. In which, the interest income from deposits in special accounts is RMB 4,111,548.81. 5. Special Account Statement The Special Account of this project is set in Tianjin Haihe Branch, Bohai Bank Co., Ltd, with the account number of 2000000395000682, and USD as currency Unit. The beginning balance was USDIO,468,475.52. Refunding of this year was USD6,468,994.84. This year the interest earned was USD161,656.56, and the disbursement was USD6,468,994.84. Thus, the ending balance was USDIO,630,132.08. 6. Other Explanation for the Financial Statements The implementing agency of this grant project was renamed as Tianjin Green Building Promotion Development Center (World Bank Loan Project Management Affairs Center ofTianjin Housing and Urban Rural Construction Commission). 17 ) 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嗜 及项目绩效情况。该项目2020年能够遵守相关国家法规，但我们也发现在项； 目管理方面存在如下问题：一｛ L 2020年度发生世界银行提款的南开慢行交通改善项目试点工程和天津） 中心城区慢行交通设施环境改善决策支持平台研究项目均存在进度缓慢问谁 题。嗜 川南开慢行交通改善项目试点工程由于不满足验收要求，致使超合同谁 工期近一年未完成竣工验收。） 南开，凰示交通改善项目试点工程合同签订日期2018年7月，合同约定毖 工期6个月，经过5次延期后确定2020年6月30日工程完工。2020年9月澡 4日，建设单位、代建单位、监理单位、施工单位共同参加工地例会，会议纪撼 要显示，该工程现场检查仍存在死亡的乔木未及时刹植、人行过街石材铺装二 局部损坏等质量问题。2020年11月28日，监理单位对施工单位下发监理通谁 知单，继续督促整改。截至2020年12月31日，该工程尚未完成竣工验收， 累计出具4份工程计量，合同累计支付16,062,488元，占合同总金额的64,12％。 (2）天津中心城区‘凰示交通设施环境改善决策支持平台研究项目由于样 本量不足，致佼目标任务中的项目评估报告编制工作未能如期开展。 天津中心城区慢行交通设施环境改善决策支持平台研究项目完成的目 标任务为：一是《天津中心城区共享单车大数据研究分析报告》《天津中心城 区慢行交通环境改善民意众筹数据分析报告》，并在此基础上搭建天津中心城 区慢行交通设施环境改善决策支持平台及出具《天津中心城区j团于交通设施 环境改善决策支持平台佼用手册）)；二是完成《世界银行贷款示范工程试点项 目评估报告》，合同完成时间为2021年4月30日。截至2020年12月31日，、＿} 累计申请世彩剐示贷款81,430.75粎元，折合人民币568,769.40元，占合同总 金额20%，已提交整体项目的开题报告、2份经过评审的研究报告，天津中心1_: 城区J断交通设施环境改善决策支持平台正在搭建·《世科行贷款示范工程嗜 l8 ＿叠 霍 〕 ；试点项目评估报告》的研究项目，由于完工样本量不足，评估工作未。：女。期 开展。延伸至2021年4月末，研究成果尚未全部提交。 上述问题不符合《国际金融组织和外国政府贷款赠款管理办法》（中华 人民共和国财政部令第85号）第十二条“项目实施单位履行下列职责： （二）按照贷款、赠款法律文件和国内相关规定．,.，二开展项目活动，推进项 目进度……”的规定。建议你中心采取有效措施，督促相关实施单位加快项目 进度。你中心已接受审计建议。 2．天津市住房和城乡建设委员会世行管理事务中心未建立保障农民工工 资支付协调机制和工资拖欠预防机制。 天津市住房和城乡建设委员会世行管理事务中心未以工程建设项目为单 位建立保障农民工工资支付协调机制和工资拖欠预防机制。在2020年度，开 始施工并发生世界银行提款的和平区慢行交通改善项目二期土建工程、河北 区地铁接驳土建工程的施工单位均未设立农民工工资专用账户。 上述问题不符合《保障农民工工资支付条例》（中华人民共和国国务院令 灌第724号）第二十九条“二，，二建设单位应当以项目为单位建立保障农民工工资 燕支付协调机制和工资拖欠预防机制．…，,”和第二十六条“施工总承包单位应当 ：一：按照有关规定开设农民工工资专用账户……”的规定。建议你中心建立保障农 藕民工工资支付协调和工资拖欠预防机制，督促施工单位按照有关规定开设农 二民工工资专用账户，保障农民工的权益。你中心已接受审计建议。 蓬 ｛飞 二3．天津市住房和城乡建设委员会世行管理事务中心未按期办理竣工价款 龚结算． 井和平I漫行交通改善项目试点工程和南开区地铁接驳一期工程均于2019年 扮完成竣工验收，截至2020年12月31日，上述两个工程尚未进行竣工价款结 二算。 曼＿〕上述问题不符合《基本建设财务规则》（中华人民共和国财政部令第81 号2017年修正）第二十八条‘项目建设单位应当严格按照合同约定和工程价 !_｛款结算程序支付工程款。竣工价款结算一般应当在项目竣工验收后2个月内 完成，大型项目一般不得超过3个月”的规定。建议你中心按照相关规定及时 !＿对已完工项目进行竣工价款结算。你中心已接受审计建议。 :) 祝J l9 ；〕 兹＿} 打｛ ) ! 4．天津市住房和城乡建设委员会世行管理事务中心未严格执行土建项目 投标保证金限额规定。 截至202，年2月。。，天津市住房和城乡建设委员会世、、贷款项目管理； 中心全部完成世界银行贷款项目前期招投标工作，发布的16个土建项目的施－ 工招标公告中15个土建项目投标保证金均超过20万元，涉及金额40 195万 元，其中13个土建项目的投标保证金均超过80万元，涉及金额39185万元。一嗜 上述问题不符合《工程建设项目施工招标投标办法》（国家发展和改革委一｝ 员会、中华人民共和国工业和信息化部、中华人民共和国财政部、中华人民｛ 共和国住房和城乡建设部、中华人民共和国交通运输部、中华人民共和国铁步 道部、中华人民共和国水利部、国家幼播电影电视总局、中国民用航空局令炸 第23号）第三十七条“.,．…投标保证金不得超过项目估算价的百分之二，但帷 最高不得超过八十万元人民币．,,.,.”及《天津城市交通改善项目财务管理手〕 册》第八十七梁‘.,,,,．投标保证金为预订投标金额的2%（且投标保证金不得 超过20万元）”的规定。建议你中心严格执行土建项目投标保证金限额规定。烤 你中心己接受审计建议。橇 5一天津市住房和城乡教委员会世行管理事务中心未严撇行招标人审嘴 核工程量清单职责。榨 天津市住房和城乡建设委员会世行管理事务中心与天津广厦工程造价咨菇 询有限公司签订项目服务合同，天津幼厦工程造价咨询有限公司在编制和平 慢行交通改善项目试点工程招标工程量清单误将施工图设计中铺装为硅砂仿 石材透．水砖变为花岗岩，并按照花岗岩确认合同价格。施工中发现该问题后， 2020年6月天津市住房和城乡建设委员会世行管理事务中心与天津鑫路桥建 设工程有限公司签订的第3次土建工程补充协议，增加的合同价格22,3 89,688 元中包含上述变更费用。、 上述问题不符合《中华人民共和国国家标准工程量清单计价规范》（GB 50500一2013）中的强制性条文，&,4,1 .2招标工程量清单必须作为招标文件的组 成部分，其准确性和完整性应由招标人负责··…＊&’的规定。建议你中心今后严： 格履行招标人职责，遼免因内容不准确导致的合同变更。你中心已接受审计噜 建议。 _{ _{ 20 1H. Audit Findings and Recommendations Audit Findings and Recommendations In addition to auditing the financial staternents and issuing audit opinions, during the audit, we also paid attention to the compliance of relevant units with National Laws and Regulations and project loan agreements, internal control, project management and project performance. The project can comply with relevant National Laws and Regulations in 2020, but we also find the following problems in project managernent: 1. In 2020, the pilot project of Nankai slow traffic improvement project and the research project of decision support platform for improving the environment of slow traffic facilities in downtown Tianjin both have slow progress. (1) The pilot project of Nankai Slow Traffic li-riprovernent Project failed to meet the acceptance requirements, resulting in the completion acceptance not being completed nearly one year after exceeding the contract period. The contract for the pilot project of Nankai Slow Traffic Improvement Project was signed in July 2018, and the construction period agreed in the contract was six months. After five postponements, it was determined that the project would be completed on June 30, 2020. On September 4, 2020, the construction unit, the agent construction unit, the supervision unit and the construction unit attended the regular meeting of the construction site together. The minutes of the meeting showed that problems were fourid through on-site inspection of the project such as untimely replacement of dead arbor and local darnage of stone materials on the pedestrian street. On November 28, 2020, the supervision unit issued a supervision notice to the consti-uction unit to urge it to make rectification continuously. As of December 3 1, 2020, the project has not been completed and accepted, 4 engineering measurements have been issued,and the total contract payment is RMB 16,062,488, accounting for 64.12% of the total contract arnount. (2) The preparation of project evaluation report in the target task failed to be carried out as scheduled due to the insufficient sw-nple size of the research project of Decision Support Platform for Environmental Improvement of Slow Traffic Facilities in Tianjin Central City. The objectives and tasks completed by the research project of the decision support platform for improving the environment of slow traffic facilities in downtown Tianjin are as follows: First, the Big Data Research and Analysis Report of 21 bike-sharing in downtown Tianjin and the Public Opinion Crowdfunding Data Analysis Report of improving the environment of slow traffic facilities in downtown Tianjin. On this basis, the decision support platform for improving the environment of slow traffic facilities in downtown Tianjin will be built and the User Manual for the decision support platform for improving the environment of slow traffic facilities in downtown Tianjin will be issued. Second, the Evaluation Report of the Pilot Project of the World Bank Loan Demonstration Project was completed, and the contract was completed on April 30, 2021. As of December 31, 2020, a total of USD 81,430.75 have been applied for loans fi-om the World Bank, equivalent to RMB 568,769.40, accounting for 20% of the total contract value. The opening report of the whole project and 2 reviewed research reports have been submitted, the decision support platform for improving the environment of slow traffic facilities in downtown Tianjin is being constructed. Due to the insufficient complete sample size, the evaluation work of the research project "Evaluation Report of Pilot Project of World Bank Loan Demonstration Project" failed to be carried out as scheduled. Until the end of April 2021, all the research results have not been submitted. The above problems are inconsistent with Article 12 of the "Measures for the Administration of Loans and Grants from International Financial Organizations and Foreign Govermnents" (Order No.85 of the Ministry of Finance of the People's Republic of China), which stipulates that the project implementation unit shall J perform the following duties: ... (2) Carry out project activities and promote project progress in accordance with the legal documents on loans and grants and relevant domestic regulations. It is suggested that your center take effective measures to urge relevant implementing units to speed up the project progress. Your center has accepted the audit suggestion. 2. World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission has not established a coordination mechanism to guarantee the wage payment of migrant workers and a mechanism to prevent wage arrears. World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission has not established a coordination mechanism to guarantee the payment of wages for migrant workers and a mechanism to prevent wage arrears. In 2020, the construction units of the second-phase civil works of the slow traffic improvement project in Heping District and the civil works of the subway connection in Hebei District, which started construction and drew money fi-om the World Bank, did not set up special accounts for the wages of migrant workers. 22 The above problems are not in conformity with Article 29 of the "Regulations on Safeguarding Migrant Workers Wages Payment "(Order No.724 of the State Council of the People's Republic of China) ... The construction unit shall establish a coordination mechanism for guaranteeing migrant workers wages payment and a mechanism for preventing wage arrears ... and Article 26 The general construction contractor shall open a special account for migrant workers wages in accordance with relevant regulations. It is suggested that your center establish a mechanism to ensure the coordination of migrant workers wage payment and prevent wage arrears, and urge the construction unit to open a special account for migrant workers wages in accordance with relevant regulations to protect the rights and interests of migrant workers. Your center has accepted the audit suggestion. 3. World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission failed to settle the completion price on schedule. The pilot project of peaceful slow traffic improvement project and the first phase of Nankai District subway connection project were completed and accepted on 2019. As of December 31, 2020, the completion price of the above two projects had not been settled. The above problems are not in conformity with Article 28 of Financial Rules for Capital Construction (Order No.81 of the Ministry of Finance of the People's Republic of China revised in 2017). The project construction unit shall pay the project funds in strict accordance with the contract agreement and the project price settlement procedures. The settlement of the completion price shall generally be completed within 2 months after the completion and acceptance of the project, and the large-scale project shall generally not exceed 3 months. It is suggested that your center settle the completion price of completed projects in time according to relevant regulations. Your center has accepted the audit suggestion. 4. World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission has not strictly implemented the bid bond limit for civil engineering projects. As of February 9, 2021, the World Bank Loan Project Management Center of Tianjin Housing and Urban Rural Constiuction Commission has completed the preliminary bidding work of the World Bank Loan Project. In the construction bidding announcement of 16 civil projects, all of the bid bond amount of 15 civil 23 projects exceeds 200,000 Yuan, involving an amount of 401.95 Million Yuan, of which all of the bid bond amount of 13 civil projects exceeds 800,000 Yuan, involving an amount of 391.85 Million Yuan. The above problems are not in conformity with the "Measures for Bidding and Tendering for Construction Projects" (National Development and Refonn Commission, Ministry of Industry and Information Technology of the People's Republic of China, Ministry of Finance of the People's Republic of China, Ministry of Housing and Urban-Rural Development of the People's Republic of China, Ministry of Transport of the People's Republic of China, Ministry of Railways of the People's Republic of China, Ministry of Water Resources of the People's Republic of China, State Administration of Radio, Film and Television, Order No.23 of the Civil Aviation Administration of China, Article 37 ... The bid bond shall not exceed 2% of the estimated price of the project, but the maximum shall not exceed 800,000 Yuan ... and Article 87 of the Financial Management Manual of Tianjin Urban Traffic Improvement Project ... The bid bond shall be 2% of the reserved bid amount (and the bid bond shall not exceed 200,000 Yuan). It is suggested that your center strictly enforce the limit of bid bond for civil engineering projects. Your center has accepted the audit suggestion. 5. World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission did not strictly perform the responsibilities of the tenderee in reviewing the bill of quantities. World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission signed a project service contract with Tianjin Guangsha Engineering Cost Consulting Co., Ltd., and Tianjin Guangsha Engineering Cost Consulting Co., Ltd. mistakenly changed the permeable brick paved with silica sand imitation stone in the construction drawing design into granite in preparing the bidding bill of quantities for the pilot project of the peaceful slow traffic improvement project, and confined the contract price according to granite. The 3rd supplementary agreement of civil engineering was signed between World Bank Management Affairs Center of Tianjin Housing and Urban Rural Construction Commission and Tianjin Xinlu Road and Bridge Construction Engineering Co., Ltd. after this problem was found in the construction in June 2020, and the increased contract price of RMB 22,389,688 included the above-mentioned alteration cost. The above problems are not in conformity with the mandatory provisions in the "National Standard Bill of Quantities Valuation Code of the People's Republic of China" (GB 50500-2013), and "4.1.2 The bidding bill of quantities must be an 24 integral part of the bidding documents, and its accuracy and completeness shall be the responsibility of the tenderee". It is suggested that your center strictly perform the responsibilities of the tenderee in the future to avoid contract changes caused by inaccurate contents. Your center has accepted the audit suggestion. 25 ;; з -:,� ,-� � Г� ,� �� � ;g _а _� `г 3 �,._� � .. °Э rvй k 13 а Ё � : 3 � д � ���� . . . , .,�. _� 9