'Z7 Audit Office of Guangxi Zhuang Autonomous Region of the People's Republic of China Audit Report I-V$J [2020] 48 -97 GX AUDIT REPORT C2020] NO.48 Project Name: Guangxi Poverty Reduction Program for Results Financed by the World Bank 9, A: 8890-CN Loan No.: 8890-CN Project Entity: Guangxi Administration Center of Foreign Funded Project for Agriculture 4it4x: 2019- Accounting Year: 2019 '7 ij С С С г С С С С С Contents ................................................................................................. 1. Auditor's Opinion ............................................................................................. 3 :-- , 4k* A 4KA Rt, i ......................................................................................... 6 11. Statem ent and N otes to the Statem ent ............................................................ 6 2019 IL ........................................................................................................... 6 i. Guangxi Poverty Reduction Program for Results by the World Bank Funds U sage Summ ary for 2019 ................................................................... 6 ( ) # ,* Kt A ........................................................................................... 7 ii. N otes to the Statem ent .............................................................................. 9 * + A A 0 R A a A ix ........................................................................... 12 111. Audit Findings and Recom m endations ....................................................... 14 V9 I t, J+ : * * ,k # * 3A j -L * * ............................................................... 17 IV. Annex: List of Checked Targeted Counties of 2019 ................................... 17 г с Г Г Г С Г L С С [ 一、审计师意见 已审计师意见 幼襼农业外资项目管理中心： 仁 我们审计了截至2019年12月31日的2019年度世界银行结果导向型 贷款幼襼扶贫示范项目资金佼用情况表及报表附注（第6页至第n页）。 仁（一）项目执行单位对报表的责任 簖制上述报表是你中心的责任，这种责任包括： 1．按照《幼襼壮族自治区财政厅广西壮族自治区扶贫开发办公室关 ［于印发贫困县统筹整合涉农资金统计表格的通知》（桂财农〔2018〕157 号）和《世界银行结果导向型贷款幼西扶贫示范项目评估报告》的要求编 制报表，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报表发表审计意见。我们按 一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报表是否不存在 重大错报获取合理保证。 「为获取有关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，我们考虑了与报表相关的内部控制，但目的并非对内部控制的有 r效性发表意见。审计工作还包括评价所选用会计政策的恰当性和作出会计 一估计的合理性，以及评价报表的总体列报。 匕 仁 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ha「 （三）审计意见 我有；认为，第一段所歹幼报表在所有重大方面按照《广西习士族自；台区财〔 政厅幼襼壮族自治区扶贫开发办公室关于印发贫困县统筹整合涉农资金 统计表格的通知》（桂财农〔2018〕巧7号）和《世界银行结果导向型贷 款幼襼扶贫示范项目评估报告》的要求编制，公允反映了截至2019年12 月，，日的世界银行结果导向型贷款广西扶贫示范项目资金使用情况。〔 我们提醒报表佼用者关注报表附注中关于编制基础的说明。广西农业 外资项目管理中心簖制的世界银行结果导向型贷款广西扶贫示范项目资 金佼用情况表是为了遵循贷款协定等规定。因此，报表可能不适用于其他 用途·本段内容不影响已发表的审计意见。仁 （四）其他事项 审计工作按照本项目的审计大纲进行，我有“对报表中的资金进行了审［ 计。 本审计师意见之后，共同构成审彬黝纂淞内容：报表及报表 附注、审计发现的问题及建议。皮多梦、夸只．入｝ 中华人风共和国厂渊士旎自殆区审计厅 地址：中国幼襼南宁市民族大道98号一 邮政簖码：530022 电话：86一771一5800259 传真：8‘一77，一，,66806〔 「 1. Auditor's Opinion F1 Auditor's Opinion To Guangxi Administration Center of Foreign Funded Project for Agriculture We have audited the Guangxi Poverty Reduction Program for Results by the World Bank Funds Usage Summary for 2019 (from page 6 to page 11) as of December 3 1 2019, and Notes to the Statement. The Responsibility of Project Entity for the Statement The preparation of Statement is the responsibility of your center, which includes: i. Preparing and fair presenting the accompanying statement in accordance with the requirements of Circular of Department of Finance of Guangxi Zhuang Autonomous Region and Poverty Alleviation and Development Office of Guangxi Zhuang Autonomous Region on Printing and Issuing the Statistical Forms for the Consolidated Poverty Reduction Funds in Poor Counties (Guicainong [2018] No. 157) and 7-he Evaluation Report on Guangxi PoveM Reduction Program for Results Financed by the World Bank-, ii. Designing, implementing and maintaining necessary internal control to ensure that the statement is free from material misstatement, whether due to ftaud or error. Auditor's Responsibility Our responsibility is to express an opinion on this statement 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 statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of 3 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 statement. 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 statement identified in the first paragraph present fairly, in all material respects, funds usage of the Guangxi Poverty Reduction Program for Results Financed .by the World Blink as of December 31, 2019, in accordance with Circular of Department of Finance of Guangxi Zhuang Autonomous Region and Poverty Alleviation and Development Office of Guangxi Zhuang Autonomous Region on Printing and Issuing the Statistical Forms for the Consolidated Poverty Reduction Funds in Poor Counties (Guicainong [2018] No. 157) and The Evaluation Report on Guangxi Poverty Reduction Program for Results Financed by the World Bank. We remind users of the statement to pay attention to the Notes to the Statement on the preparation of the instructions. Guangxi Poverty Reduction Program for Results by the World Bank Funds Usage Summary prepared by Guangxi Administration Center of Foreign Funded Project for Agriculture is to comply with loan agreements and other provisions. Therefore, the Statement may not be suitable for other purposes. This paragraph does not affect the opinion above. Other Matter The audit is carried out in accordance with the Terms of Reference for Annual Program Statements Audit. We have audited the funds in the Statement. The audit repoa ' s the Auditor's Opinion and two more parts hereinafter: S 11"VVail es to the Statement, Audit Findings and Recommend oll' Audit Office Dang huang tonomous Region of the People pbIic of 93: September 2, 04 4 Address: No. 98, Minzu Avenue, Nanning, Guangxi, P.R. China Postcode: 530022 Tel.: 86-771-5800259 Fax: 86-771-5566806 [1 The English translation is for the convenience of report users; please take the U Chinese audit report as the only official version. С С г С г г i: � С L U. Statement and Notes to the Statement i. Guangxi Poverty Reduction Program for Results by the World 1 2019 *&* Guangxi Poverty Reductiu Project Name: Guangxi Poverty Reduction Program for Results Financed by the World Bank Prepared by: Gu 'Administration Center of Foreign Funded Project for Agriculture Scale ofconsolidated funds VAI?C" UICARR) Development ofagricultural production (industrial poverty reduction Annual(c E*Iftik J&AX)RA *A-Ttk Indus a] development Nameof onsolidat %M5E* .Nit t" funds ion) MIK R XAP *fM A91-A MF *t Scale of MA Total J,-it MA# RJR A 0r# Village Other planned Total consolida. others Subtotal Support Cooper Uadin colleci agricultural Sub for 9 ve production total ted funds ative fands farm develop enterpri ecunD and for 7 h,.se- sc my development poverty holds support I reduction 1 2 3 4 3 6 7 8 9 10 11 12 Total 1,043,370.08 1,074,65&14 990MIS6 84,276.20 920,170.50 277,716.37 134,140.84 9,332.19 17,416.62 56,"5.23 60,091.491 574,989-M 537.238.64 537,02&92 489.442.10 47,584.82 312,152.06 142,592.03 80,759.78 5.718.82 1,641.44 23,394,14 31.077.85 310.543.38 Central 39S.977.11 IS5,61L83 349,951.45 36,660.38 368,342.93 113,319.90 49,387,82 3,408,37 3,53188 32,760.19 24,229.64 230,1M69 Provincial Municipality IUS6.32 IM56,32 1 8a56.32 0.00 17,917.64 8,664-75 3,355.85 205.00 0.00 580.90 4 52100 8.985.20 level -Ast 6J36,06 6,136.06 6,105.06 31,00 6,125.53 89&39 637-39 0.00 0A 0.00 261.00 5,227.14 Cotmty level World Bank 85,661-95 127,527-03 127,527.03 0,001 15,632,321 12,242.301 0.001 0,001 12,242301 G.00 0.00 119.91 L loan I Ink Funds Usage Summary for 2019 Program for Results by the World Bank Funds Usage Summai 49 A 12019 * 12 A 31 H (For the period ended December 31, 2019) Actual Expenditures Funds Rural infrastructure construction Education, ids ad bridges Water c nservancy AIM Fhum* A&WEJi6tMIN iffif Aoi**j 7*CA Power network, Reconstruction Toilet and M Su &.# R Drinking Irrigation Rural communication of dangerous kitchen . Other rTra Subtotal Yulu oge Production water for and water public radio and houses renovation frasrucre Plan Liz ds roads and people service television constriction bridges and conservancy facilities network animals 1 14 15 16 17 18 19 20 21 22 23 03.41 86,836.86 151,039.18 22,766.17 55739 0.00 46,799.97 3143 2571.81 24,66921 22,450.74 90.16 50,082.02 99,460.85 12,559.02 2.50 0.00 15.936,16 314.33 12,60.34 16,763.48 15,135.82 28.10 32,425.10 48,424.00 10,207.15 555.09 0.00 30,863.81 0.00 10,108,44 7,373.86 7,124.92 39.40 5,154.31 1X].27 0.00 0.00 0.00 0.00 0.00 140.22 267.69 190,00 45.75 55.52 1,203.06 0.00 0.00 0.00 0.00 0.00 2,322.81 0.00 0.00 0.00 119.91 0.0 0.00 0.00 0.00 0.00 0.00 0.00 264.10 0.00 6 、一… …．y、rZ。19… { } { 货币单位：人民币万元 ，…一 { … {1 … … …． 一 「 （二）报表附注 仁 报表附注 1．项目概况 日世界银行结果导向型贷款幼襼扶贫示范项目贷款号为8890一cN，旨在 通过产业扶贫模式在选定的项目县带动农户增收，助力广西实现到2020 年脱贫摘帽的总体目标。项目内容包括：推动贫困地区扶贫产业发展，改 善农村基础设施建设，改善农村教育扶贫以及项目能力建设、监测和评估 仁等4个分项目。项目贷款协定、项目协议于20 18年9月1：日签订，:018 年12月14日生效，预计于2021年12月31日关账，计划利用世界银行 贷款4亿美元。 仁2．报表编制范围 本报表的簖制范围包括2019年度全区28个项目县统筹整合使用财政 涉农资金及世界银行贷款资金佼用情况表（扣除易地搬迁收支部分）。 「3．主要会计政策 3.1本项目报表按照《幼襼壮族自治区财政厅广西壮族自治区扶贫 开发办公室关于印发贫困县统筹整合涉农资金统计表格的通知》（桂财农 〔20 18〕157号）和《世界银行结果导向型贷款广西扶贫示范项目评估报 扛告》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。 本报表是本项目第二次簖制，会计核算涵盖了2019年l月1日开始至2019 仁年12月31日所发生的支出。 3.3本项目会计核算以“收付实现制”作为记账原则，以人民币作为记 账本位币。 〔。．、按照中国人民银行2019年，2月3，。汇率，即UsDI一人民币 仁 〔 6 .9762元。［ 4．贷款协定执行情况 截至2019年12月31日，项目累计提取世界银行贷款资金 182.802.999.99粎元，占岱款总额的45.70％。其中：支付指标报账款累计 提款79,603,000.00粎元；支付指标预付款累计提款100,000,000.00美元；L护 利息扼诺费2,199,999.99粎元；先征费1,000,000.00美元。 5．项目资金计划及实际支出情况＿ 2019年度项目计划整合人民币1，。43,370.08万元，截至2019年12L 月31日，累计实际支出人民币920,170.50万元，支出进度88.19％。其中： 中央扶贫专项资金累计实际支出人民币512,152.06万元，支出进度 95.33%；省级扶贫专项资金累计实际支出人民币368,342.95万元，支出进 度93.02%；市级扶贫专项资金累计实际支出人民币17,917.64万元，支出［ 进度97.61%；县级扶贫专项资金累计实际支出人民币6,125,53万元，支 出进度99.83%；世行贷款累计实际支出人民币15,6犯．32万元，支出进度 18.25％。 「 6．其他需要说明的事项 根据幼襼壮族自治区财政厅统筹整合涉农资金的管理要求，上年度统 筹整合各级财政涉农资金结余由项目县继续使用，但不列入本年度报表。 〔 〔 U [ ii. Notes to the Statement Notes to the Statement 1. Project overview The loan number of Guangxi Poverty Reduction Program for Results Financed by the World Bank is 8890-CN. It aims to help Guangxi to achieve the overall goal of poverty eradication by 2020 through the industrial poverty reduction model to increase farmers' income in designated targeted counties. The contents of the program include 4- sub programs, such as promoting the industrial development for poverty reduction in poor areas; improving rural infrastructure construction; improving rural education and training for poverty reduction; program capacity building, monitoring and evaluation. The Program Agreement was signed on September 17, 2018 and came into effect on December 14, 2018. The account of the program will be closed on Fill December 31, 2021, the program plans to use the World Bank loan of USD400XV00.00. 2. Consolidation Scope of the Statement Consolidation scope of the'statement covers the funds usage summaries of consolidated poverty reduction funds from finance and the World Bank loan in 28 targeted counties for 2019 (deduction of the part of income and expenditure for relocation for poverty reduction). 3. Accounting Policies 3.1 The statement of the program was prepared according to the requirements of Circular ofDepartment ofFinance of Guangxi Zhuang Autonomous Region and Poverty Alleviation and Development Office of Guangxi Zhuang Autonomous Region on Printing and Issuing the Statistical Forms for the Consolidated Poverty Reduction Funds in Poor Counties (Guicainong [2018] No. 157) and The Evaluation Report on Guangxi Poverty Reduction Program for Results Financed by the World Bank. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January I to December 3 1. The statement is the second preparation of this program. The accounting covers the expenditures incurred 9 from January 1, 2019 to December 31, 2019. 3.3 The accounting of the program follows the accounting principle of accounting on the cash basis. RMIIB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the statement was the exchange rate on December 31, 2019 of the People's Bank of China, which is USDI= RMEB6.9762 yuan. 4. Implementation of the Loan Agreement By the end of December 31, 2019, accumulated USD182,802,999.99 of the World Bank loan of the program had been withdrawn, accounting for 45.70% of the total, among which the the accumulative withdrawal for DLI was USD79,603,000.00, the accumulative withdrawal for DLI advance was USD100,000,000.00, the interest and commitment was USD2,199,999.99, and the front end fee was USD1,000,000.00. 5. Program Fund Plan and Actual Expenditures The program plans to consolidate RMB10,433,700,800 yuan in 2019, as of December 31, 2019, the accumulated actual expenditure was RMB9,201,705,000 yuan, the expenditure progress was 88.19%. For Central L poverty reduction earmarked funds, the accumulated actual expenditure was RMB5,121,520,600 yuan, the expenditure progress was 95.33%; for provincial poverty reduction earmarked funds, the accumulated actual expenditure was RMB3,683,429,500 yuan, the expenditure progress was 93.02%; for poverty reduction earmarked funds at municipality level, the L accumulated actual expenditure was RMB179,176,400 yuan, the expenditure progress was 97.61%; for poverty reduction earmarked funds at county level, the accumulated actual expenditure was RMB61,255,300 yuan, the expenditure progress was 99.83%; the accumulated actual expenditure of the World Bank loan of the program was RMB156,323,200 yuan, the expenditure progress was 18.25%. 6. Other Explanation for the Statement According to the management requirements of the Department of Finance of Guangxi Zhuang Autonomous Region for the consolidated poverty reduction funds, the remainning funds of consolidated poverty reduction funds at all 10 Li: fiscal levels in the previous year shall be used by targeted counties for r continued use and shalt not be included in the statement for this year. L F U F F F U V 11 [ 三、审计发现的问题及建议 审计发现的问题及建议仁 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，清况、内部控，l和项目［ 管理情况、项目绩效及上年度审计建议整改落实情况。我们发现在报表编 制、资金管理等方面相关制度逐步健全完善，但存在如下问题： （一，项目管理方面存在的问题「 部分扶贫项目建设簓慢，未能按计划完成。 审计抽查发现，有3个项目县19个20 19年统筹整合财政资金建设的 扶贫项目未能按计划于2019年底前完成·其中：t (1）大化县20 19年安排统筹整合财政资金人民币5,848.75万元用于 建设实施的屯级砂石路扶贫建设项目，计划于2019年底前完成85个道路 项目。由于项目业主大化县扶贫开发办公室管理不到位，其中17个未能 按期建成，涉及投资总额人民币1,702.80万元。「 (2）巴马县20 19年安排统筹整合财政资金人民币2000万元用于建 设凤凰乡那朝村生猪联合养殖小区项目，计划于2019年底前建成猪舍 18000平方米、发酵床600。平方米。由于项目业主和项目合作方在项目 实施过程中发生变更，项目整体推进簓慢，截至2019年末，项目实施现「 场仅完成部分场地平整工作，项目仅支付工程费用人民币47831万元。一 (3）三江县20 19年安排统筹整合财政资金人民币1 84.06万元用于 建设良口乡盘寨至老堡竹窝屯级联籑路工程项目，计划于2019年底前建 成。由于项目业主三江县扶贫开发办公室未能及时解决项目建设用地，该｛& 项目未能按期建成。一 建议你中心督促相关项目县加强项目管理，加快项目建设进度，确保 项目顺利实施。你中心已接受审计建议。 （二）项目绩效方面存在的问题［ 毅 [ 1．世行贷款资金佼用簓慢，各项目县结余资金合计人民币54,678.61 厂万元。 截至20 19年底，各项目县财政局世行贷款专户累计收到自治区财政 厅拨付世行贷款资金9,702.62万粎元，折合人民币67,200.00万元（按拨 付时汇率折算），各项目县实际支出合计人民币12,626.39万元，结余人 犷民币54,5 73.61万元，其中：推动贫困地区扶贫产业发展子项目结余人民 币34,676.86万元、改善农村基础设施建设子项目结余人民币12,182.93 万元、改善农村教育扶贫子项目结余人民币6,3 n.24万元、项目能力建设 子项目结余人民币1,402.58万元。 「世行贷款资金佼用簓慢的主要原因是：项目县开设世行贷款资金专户 一耗时镼、未及时调整项目计划、符合贷款资金使用条件的龙头农业企业较 少等。建议你中心加强对各项目县指导，督促其及时调整项目实施计划和 完善备选项目库；同时加大贷款资金相关政策的宣传力度，吸引更多合格 「的企业参与，提高世行贷款资金佼用效率·你中心已接受审计建议。 2．部分已建成产业扶贫项目闲籮，涉及金额人民币3,283.19万元。 (l）截至2020年5月，靖襼市已建成299间蚕房、52个养殖小区， 「由于项目建管衔接不到位、相关政府部门未及时采取针对性帮扶措施，其 中85间蚕房和29个养殖小区尚未投入使用，涉及建设资金人民币 2,686.44万元。 (2）截至2020年3月，因相关政府部门落实工作不到位，大化县有 「20个已建成的养殖扶贫车间处于闲籮状态，涉及建设资金人民币596.75 一万元。 建议你中心督促相关项目县采取措施，确保项目资金和项目资产发挥 效益，促进相关扶贫产业发展。你中心已接受审计建议。 仁、三）上年度审计发现问题整改情况 审计发现，上一年度审计报告中披露的个别项目单位将村集体经济发 厂展资金用于非扶贫领域、部分县产业扶贫项目基础管理工作薄弱、部分产 划业扶贫项目资金未产生效益、部分已竣工道路存在安全隐患等4个问题已 整改完毕。 仁 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statement., we also make 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 program management, program performance and the follow-up of previous recommendations during the program implementing process. We found that, in the aspects of statement preparation and funds management, the relevant systems were gradually improved and perfected, but issues were still included as follows: Issues on project management The constructions of some poverty reduction programs were slow and not completed as planned. The audit checked found that 19 poverty reduction programs constructed with consolidated poverty reduction funds of 2019 in 3 targeted counties failed to be completed by the end of 2019 as planned. Among them: 1) In 2019, Dahua County arranged consolidated poverty reduction funds of RUB58,487,500 yuan to carry out the poverty reduction programs of natural village sand and gravel roads, which planned to construct 85 roads and expected to be completed by the end of 2019. Due to the inadequte mangement of the Poverty Alleviation and Development Office of Dahua County, the program entity, 17 roads could not be completed on schedule, involving the total investment of Pd\,M17,028,000 yuan. 2) In 2019, Bama County arranged consolidated poverty reduction funds of RMB20,000,000 yuan to carry out the program of joint pig breeding fann in Nachao Village of Fenghuang Township, which planned to construct piggery of 18000 square meters and fermentdtion bed of 6000 square meters by the end of 2019. Due to the changes of the program owner and program partner during the implementation process, the overall progress of the program was slow. By the end of 2019, only part of the site leveling work had been completed on the program implementation site, and the program had only paid RMB4 783 100 yuan in engineering expenses. 14 F 3) In 2019, Sanjiang County arranged consolidated poverty reduction funds of RMB1,840,600 yuan to carry out the program of natural village road net engineering from Panzhai Village of Liangkou Township to Zhuwo Village of Laobao Township, which planned to be completed by the end of 2019. As the Poverty Alleviation and Development Office of Sanjiang County, the program entity, failed to timely solve the requisition of program construction land, the program could not be completed on schedule. We suggested that your center supervise and urge relevant targeted counties to strengthen the program management, accelerate the progress of program construction, and ensure the smooth implementation of the program. Your center accepted the suggestion. Issues on project performance 1. The World Bank loan funds were used slowly, and the remaining funds in U] targeted counties totaled RMB546,786,100 yuan. By the end of 2019, the World Bank loan funds cumulatively received by the special accounts of the Finance Bureaus in targeted counties and appropriated by Department of Finance of Guangxi Zhuang Autonomous Region were USD97,026,200, equivalent to RMB672,000,000 yuan (converted at the exchange rate at the time of allocation), and the actual expenditures totaled RMB126,263,900 yuan. Thus, the ending balance of the World Bank loan funds in targeted counties was RMB545,736,100 yuan in,total, among which the remianing fund of the sub-program of promoting the industrial development for poverty reduction in poor areas was RMB346,768,600 yuan; the remianing fund of the sub-program of improving rural infrastructure construction was RMB121,829,300 yuan; the remianing fund of the sub-program of improving rural education and training for poverty reduction was RMIB63,112,400 yuan; and the remianing fund of the sub-program of capacity-building was RMB 14,025,800 yuan. The main reasons for the slow use of the World Bank loan funds are as follows: it took a long time for the targeted counties to open the special account for the World Bank loan funds, the program plans were not adjusted in time, and the number of leading agricultural enterprises which meet the conditions for the use of loan funds was small, etc. We suggested that your 15 center strengthen the guidance to targeted counties, urge them to adjust the program implementation plan and perfect the alternative program database in time; at the same time, increase the publicity of the relevant policies of loan funds, and attract more qualified enterprises to participate in in order to improve the efficiency of World Bank loan funds. Your center accepted the suggestion. 2. Some completed industrial poverty reduction programs were left idle, involving an amount of RMB32,831,900 yuan. 1) As of May 2020, among the 299 completed silkworm houses and 52 completed breeding plots in Jingxi City, 85 silkworm houses and 29 breeding plots had not been put into use due to the inadequate connection between the construction and operation and the untimely assistance measures of relevant government departments, involving construction funds of RMB26,864,400 yuan. 2) As of March 2020, among the completed breeding workshops for poverty reduction in Dahua County, 20 breeding workshops were left idle due to the imperfect implementation of relevant government departments, involving construction funds of RMB5,967,500 yuan. We suggested that your center urge relevant targeted counties to take steps to ensure the benefit of program funds and assets and promote development of relevant poverty reduction industries. Your center accepted the suggestion. The followed-up of previous recommendations Through audit we found 4 issues disclosed in the audit report of previous year, i.e., individual program unit used village collective economic development funds in the field of non-poverty reduction; the basic management of industrial poverty reduction program in some counties was weak; the funds for some industrial reduction sub-programs didn't produce beneficial results; and some completed roads have hidden dangers in safety, were all followed up. 16 IT W. Annex: List of Checked Targeted Counties of 2019 List of Checked Targeted Counties of 2019 Number Name of Targeted County Number Name of Targeted County B 7W Dahua County Rongshui County 2 9L R8 A- Fengshan County Luocheng County 3 E a9 TH Bama County Huanjiang County 4 UM10 H- Napo County Tengxian County 5 11n-H Jingxi City Bobai County Sanjiang County tA -L4# 28 -; *j# & LPA > ) 1A 39.29%. Note: There are 28 targeted counties in total, and the checked 11 targeted counties of 2019 account for 39.29% of the total. C 1 г г С L L С С С l С