t *AA,+,  4 'RA        jh*iF
Yunnan Provincial Audit Office of the People's Republic of China
Audit Report
zz *R (2021) 73-W
YUNNAN AUDIT REPORT (2021) No.73
Project Name: Yunnan Honghe Prefecture Diannan Center Urban Transport
Project Financed by the World Bank
9t & : 8369-CN
Loan No. :  8369-CN
Project Entity: Honghe Prefecture Project Management Office
f- 1:       2020
Accounting Year: 2020


目录
ContentS
一、甲计师意见．.....．……，.....．……，.............................................．·．·····，····，········……1
1 .Auditor&5 Opinion...........．……，................．……，.....．·．·……，……，,．····，················……3
二、财务报表及财务报表附注．.．……，......................................．……，.．……，...．……6
11 .Financial Statements and Notes to the Financial St鼠ements..............．……，二，6
（一）资金平衡表．............．……，..............................................．……，...．……，…，.6
1 .Balance Sheet.............................．……，......................................................．……6
（二）项目进度表．............................．……，...............................................．……8
11.Summary of Sources and Uses ofFunds by Project Component..........．……8
（三）贷款协定执行情况表．.................................................................．……11
111 .stateme爪of Implementation ofLoanAgreement..............................．……11
（四）专用账户报表．......．……，,.．…，.．…，..................................................．……12
计．Special Account Statement...........．……，..........................．……，.............．……12
（五）财务报表附注．.....................．……，............................．··．....．····．·······……14
v .Notes tothe Financial Statements......................................................．……19
三、审计发现的问题及建议．...........．……，......．……，....................................．……24
111 .Audit Findings and Recom扭endatiOns.....................................．……，....．……，30


一、审计师意见
审计师意见
红河州利用国际金融组织贷款项目办公室、云南省财政厅：
我们审计了世界银行贷款云南红河州滇南中心城币交通项目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6页至第
23页）。
（一）项目执行单位及云南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
表是红河州利用国际金融组织贷款项目办公室的责任，编制专用账户报表
是云南省财政厅的责任，这种责任包括：
1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项
目财务报表，并佼其实现公允反映；
2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由
于舞弊或错误而导致的重大错报。
（二）审计责任
我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我
们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准
则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是
否不存在重大错报获取合理保证。
为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的
审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或
错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计
恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对
内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当
性和作出会计估计的合理性，以及评价财务报表的总体列报。
1


我们相信，我们获取的宙计证据是适当的、充分的，为发表审计意见
提供了基础。
（三）审计意见
我们认为，第一段所列财务报表在所有重大方面按照中国的会计准
则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行贷款云
南红河州滇南中心城市交通项目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
我们还审查了本期内由省财政厅报送给世界银行的 YN一10号至YN一14
号提款申请书及所附资料。我们认为，这些资料均符合贷款协议的要求，
可以作为申请提款的依据。
本审计师意见之后，共同构成审计报告的还有两项内容：财务报表及
财务报表附注、审计发现的问题及建议。
中华人民共和国云南省布计厅
202工平6月30日
地址：中国云南省昆明币五华山
邮政簖码：650021
电话：86一871一63632075
传真：86一871一6363208


1. Auditor's Opinion
Auditor's Opinion
To: Honghe Prefecture Project Management Office, Yunnan Provincial
Finance Department:
We have audited the special purpose financial statements (from page 6 to page
23) of Yunnan Honghe Prefecture Diannan Center Urban Transport Project
Financed by the World Bank, which comprise the Balance Sheet as of
December 3 1, 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   Yunnan    Provincial  Finance   Department's
Responsibility for the Financial Statements
The preparation of the Balance Sheet, the Summary of Sources Uses of Funds
by Project Component and the Statement of Implementation of Loan
Agreement is the responsibility of your entity, while the preparation of the
Special Account Statement is the responsibility of Yunnan 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.
3


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
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 the 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 Yunnan Honghe Prefecture
Diannan Center Urban Transport 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 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 forms No.YN-10 to No.YN-14
and the attached documents submitted through Yunnan Provincial Finance
Department to the World Bank during the period. In our opinion, these
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.
Yunnan Provincial Audit Office of the People's Republic of China
June 30, 2021
4


Address: Wuhuashan, Wuhua District, Kunming City, Yunnan Province, China
Postcode: 650021
Tel.: 86-871-63632075
Fax: 86-871-63632086
The English translation is for the convenience of report users; please take the
Chinese audit report as the only official version.
5


II. Financial Statements and Notes to the Financial Statements
( -) 3ý -- -F ý
i. Balance Sheet
BALANCE SHEET
2020 $ 12 f¯ 31 H
As of December 31,2020
H ý ;: ik       <iTk:i.ZEl)[k    _       Fi _  I  L
PROJECT NAME Yunnan Honghe Prefecture Diannan Center Urban financed by the World Bank
Prepared by: Horighe Prefecture Project Management Office
Unit:nMB Yuan
Line     Beginning         Endmig            SLin,                                    Beginmng          Ending
A,PlicationOf Fund        No.      Balance          Balance           Sources of Fund                   No.     Balance           Balance
1       658.618,253.45     838,698,101.32                                     28      254,611,764.57    298,889,457.74
Toua Project Expenditures                                             Total Projeet Appropriation Funds
2        323.024,230.41    524,940,132.40                                      29
F xed Assets Transferred                                              Project Capital and Capttal Surplus
Construction Expenditures  3                                          ineluding: Grants                 30
to be Disposed
3netet                    4      ,                                     -,                               31      384,356,847.88    546,298,010.82
let ebirrtents            4                                           Total Projeet Loan
Trantsferred-out____
4    RI                            335 594,023.04   313,757,968.92                                      32      384,356,847.88    546,298,010 82
Coistruction in Progress                                              Total Projeet Investment Loan
6                                                                              33      384,356,847.88    546,298,010.82
[nýestm-ent Loan                                                      Foreignr Loan
Receivable
induding: World Bank      7                                           Includng IBRD                     34      384,356,847.88    546,298,010.82
In estment Loan
Recevable
A-propriation of         8                                              Technical Cooperation
n-, estmLent Loan
nluding: Appropriation  921                                                                            36
of'Work Bank Investment Doestic Loan
6


닌
7


( __) 33Q ý åkk41c
ii. Summarv of Sources and Uses of Funds by Project Component
SUMMARY OF SOURCES AND USES OF FUNDS BY
PROJECT COMPONENT I
*MU9 2020 4- 12 A 31 Fl
For the Period Ended December 31,2020
u 16 ýý i ý1 z tit 4 iý  I-R 1-11^ 1ý1 IL I JO, Ii, ýý ä Mpm i., i 2 F,11 51 iýý§ H
PROJECT NA-ME: Yurnan Hong-he Prefecture Diannan Center Urban Transport Project financed by the World Bank
Prepared by: Honghe Prefiecture Project Management Office Unit: KNIB Yuan
Current Period                                    Curitulative
Project Componc                                                   Xi 5t Sk -g
mt           F41 -ýý it- ý1,1 äv  *XPJ ýk                           iä t, 451
Current                                                           Curnulatne       Cuinulativegý
Current Period Actual  Cur-rent  Life of PAD
y ear Budget                         Period' o                    ctual            Cornpleted
Completed
-t433ý700t000 00      206,218,856,11      4 I.D D',,0  1,731,221,300,00  845,1 87ý468.56  48.82%
ial Scurces of Funds
366,500ý000.00  161,941,162.94       44.19-,,.    952,5007000.00  546,298,010.81-  57 35%
lný,maäonal Financing
67,2()0ý000.00   44,27T693,17        65,899,6     778ý721,300.00  298,889,457.74   38.38%
o interpari Financing(,,,t-
m,LkMýjl'Comrnercial Banks        0.00            0.00                             000              0.00
2.               Bond,             000              0.00                             0.00             0,00
3 ",,jýý-52ý"ý,'Counterpart Funds ftorn  67,20MO0,00  44,277,693,17     65. 89%      778ý721.300,00   298,889,457.74  38382t,
Finance Bureau
(f-.;R) i'otherCoý,interpart
0.00             0,00                             0,00            0.00
ýunds
Others                   0.00             0.00                             0 00            0.00
Total Appropriation of Funds(f--ct,[ H n- ý9  433,700,000.00  180,079,847.87  41.52%  1,731.221,300.00  838,698,101.32  4 8.4 5 q
5% Praject Componentt(äE
Ä l,ý R uý ý=- f d 4k f l -,R o a d N env o rk
Re-functionjn- and linprovernent   1427000,000.00   113,403,455.07      79.86'       300,766,000.00   202,555,952.40  67.35%
Road Byýpass        3MOOffli)ffi   20,970,85 1.18       69.90%      104.750,000.00   94,848,961.80    90.55%
2       'South Bypass           112,000,000.00  9243-603.59         8-532,'.    195,876,000.00  107.706,990.60   34,99%
3
5 idencc Presen ation of SurrolindinE  (joo        0,00                              140ý0MOO        000              0.00%
Bit:Idings aleing Soutli By-pass
B                       Cortdor
49.000,000.00   -23.041.213.39       47.0296      475ý921j00.00                    44.790,
2razernent
TianinaRoad             000              u0                               4329 1           147123,441,32   39,62-
2.     'Yinhe Road              0,00            0.00                              33,126,000,00   473312.4,9.31    142.83%
DO             0.00                             57,162.300.00    15,726,105,64  -7.5 19 ä
4. -_4- 7jK  , LdJianshui Avenue  0.00        0.00                              2-1,559.100.00  13,099,831.35    53.3416
K156.100.00    -15.993,620.01
5- jäl F-, 9ý Yinhui Road       0.00            0.00                                                               193 72%
6,011EJL2,North ChacyanL Road   000             0.00                              13,236.600.00   24,842,524,02    187.680o
7. t ýu'   Sf ýý ýÄ ý, I T 5    30000,000 00   1 23041-113.39        76 80%       133,072,800 00  82ý084ý67-1.08   61,68%
8, ---y 9 ýz ý 3  Etk  2zi
19,000,000.00   0.00                              163,216.600.00  0.00             0,00%,
r2 nsport Satetv IrnproN ement
-ýý-Ä, Public Transporr   1711,1903000,00  -16,5-18,708.81     1ý,51%       37-,806,900.00  161,680,933,85  41 79%


13                              5,00000         369,083.27           1.05%        97,814,400,00     79630,793.89     81 41%
Transport Infrastructure
2.   2-C   , 0Bus 3ys,Stops    0.0               0.00                                620800.00       39,272,236.82     59.85 %
3   ¯c-3IT I1S for BuIS
Operation                            37,390,000 00     26,179,625.54        70.02%        17,752,900.00    42,777,903.14    240.96%
4   1            98.800.000.00    0.00                 0.00%         196,618,800,00   0.00              0.00%
/e-Bus and Related Facilities Procurement
OD1MR #$)Z2I     .SchoolTiransport   6,805,00000       2,121 298 98         31 17%       28,891,300.00     9,034,27952      31.27%
Safety Improvement
1 é 2WW-8ïãMoelSchool      6
Trnsr                   S   o    6,000,000.00      1,719,138.98         28 65%       17,671,300.00     7,425,642.32     42.020%
Transport Zone
2.4i.f ti0  T t  H-ome to      0.00              0.00                              0.00              000
School Transportation Demonstration
3.ý        52 ¶805.000.00                        402,160.00           49.960%       11,220,000,00     1,608,637.20     14.34%
/Public Campaigns, Trainings and TA
E.SR    _EResettement             35,000,000.00     34,565,300,28        98.76%       231,933,649.90    200,006,353.71    86.22%
1.P A    /DirectCompensation    35,000,000.00     34,565,300.28        98.76%       158,122,000.00    199,976,463.90   126.47%
2._Tír/1-6 Overhead              0.00              0.00                               7,763,849.90     0.00             0. 00%'
3.-KMý,f,PTaxes and Duties       0.00              000                               66,047,800.00     29,889.81        0.05%
F.t     il/I`Institutional Strengthening  3,930,000.00  1,993,785.74        50.73%         18,378,000.00   12,572,755.41    68.41%
.i _        I[R/Urban            1,140,000.00      765,784.00           67.17%       6,900,000.00      5,181,088.31     75.09%
Transport related Studies
2.Trin is ad   3   / Technical  400,000.00       193,572.07           48.39%        5,850,000.00     1,367,102_21     23 37%
Trainings and Study Toeras_________
3.9ge 0and T       /Project     1,800,000.00      530,848 29           29.49%        2,588,000.00     4,752,293.34      183.63%
Management and Technical Support
4.      Å79~ 51[f!Publ ic        590,000.00        503,581.38           85.35%        3.040.000.00     1,272,271.55     41.85%
Communication and Campaigns
G.982  W/PrjectManagement          25,775,000.00     -28,983,381.61       -112.45%      106,56520000    14,354,707.62     13.47%
1. tJfilt/Survey and Design     8,000,000.00      5,336,848.35         66.71%       36,987,500,00     22,427,880,81    60.64%
2.aQ_`äConstruction
2.ris     /nui3,700,000.00                         1,280,600.00         34.61%        20,689,200.00    5,666,600.00     27.39%
Supervision
3.    9 = T/Morntoring and        1,075,000.00     636,642.66           59.22%        10.612_80000     7,763,815.54     73.16%
Evaluation
43    F /Startup Expense        0.00                                                                  0.00
5_    9/Daily Expense            0.00              0.00                                                0.00
6.,5ilz */Office Equipment       0.00              18,000.00                                           140,12000
7.      9 X  J lfi/Other Project      1070-9,2
Management13,000,000.00                               -36,       6          -278.89%     38,275,700.00     -21,643.70873   -56.55%
H.Åt/Other                           0.00              7,389,467.21                       190,959,150.10   25,310,485.08     13.25%
1. Y91  Contigency               0.00              0.00                              171,835,650.10    0.00
2.     j R/Interest duning       0.00              7,558,70471                       16,836.00000     22863,647.58
Implementation
3.u-tER IFront-end Fee           0.00              -169,237.50                       2,287,500.00      2446,837.50
4     ' j -r% å/Exchange Gain or Loss  T 0.00      0.00                                                0.00
Difference                           0.00              26,139,008.24                     000               6,489,367.24
0.00             -43,016.618,06                     000               2,210,379.13
Change in Receivables
0.00              35,766,07295                      0.00              -57,576,712.19
Change in Payables-756129
3 , :?_ i t r 5- fl
0.00              33,481,759.36                     0.00              62,146,881.79
Change in Cash Bank________________
 Lthe                            0.00              -92206.01                         000               -291,181.49
Other


SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT II
2tJ 2020 ' 12 fi 31 11
(For the Period Ended December 31,2020)
Jlji H  45: ||iii 45iI R1 T44 iif31f4 ill+  +4 d-41«i;) 4i48l<« 1.4 hI-H
PROE c T NÅ MI Yunnan Il onghe Prefeetire Diannan Center Urban  fransport Project financed by tle World Bank
44Jj4 f: <ii pii 4ŠJIJ ii 944 ß9t1141444(44)<1   js44; +11:. (d'¯]<,
Prepared by: Iloighe Prelectuire Project Managemient Office                                Unit.RMB Yuan
J- .    PIØrojeCt ExpenditUre
9.N'94184  Assets Transferred                                                        <i  î'
Plojeet Coropolit                         i91                                                                              15     41 1.                                      f
CuPjt nlatene Amouni    1 |W|                    ( lJ      <[         E '        Work in Progress            Coistuction     Investimients
Cirrenl   Inlangible  Deperred                                 Expenditures    Transelirred- out
Fixed Asset           Asset       Asset       Asset                                    to be disposed
A <h'4 ti l'-, 1 4j4 f j/Road Net work   202,555,952.40          94,848,961.80                                              107,706,90.60
Re-tile oning and improveient
B. -t$ tIdl,  J'l!/Integrated Corridor    213,182,633.73           176,586,928.84                                            36,595,704.89
MaInagemnent
C   Jz   )4/iPsublic Transport Priority    161,680,933.85          156,182,457.18                                            5,498,476.67
D[3  J «I  .e <J ' ii/School Transport     9,034,279.52            (.0)                                                     9,034,279.52
safety Improvemenit
i   1   21/Reset tleient                  200,006,353.7 1          54,712,144.78                                              145,294,208.93
F)TLJ     l/Insttittional Strengthening  12,572,755.41          7,195,321.83                                              5,377,433.58
J11 H   i'l'/Projeet Management            14,354,707.62           33,082,468.83                                              -18,727,761.21
Ill  i/Otther                             25,310,485.08           2,331,849.14                                               22,978,635.941
ti                                  838,698,101.32          524,940,132.40        0 00        0.00        0.00         313,757,968.92              0.00            0 00
10


(E_`7) jk k*1-#                T*ý
iii. Statement of Implementation of Loan Agreement
STATEMENT OF IMPLEMENTATION OF AGREEMENT
*MÅJCM 2020 $ 12 J] 31 H
(For the Period Ended December 31,2020)
1i H      I HI   h111MLi)' f1 '| t Éj lft, ili  WtT Yr M i  Vaiii -1
PROJECT NAME:YuAnnan Honghe Prefectiie Diannan Center Urban Transport Project financed by the World Bank
f3J y', Tt ""f:  'l'J il  fff J ,  1)1 MilM  X4JIÉ 15,j   Q,iii ls" )i,                               'Tý, kz `147   (Kfr
Prepared by: longhe Ilrefecture Project Management Oflice                                             Currency Unit: RMB Yuan
L     T                     Cirrent-period Withdrawal s             UMulative Wtlidrawals
Loan Amtount
Category                                              '   , USD               4k57, A                     J                  7A              W1AKID
USD                    RMB                  [USt)              RM1i
(I ) 41 l A 9l  I1tY/Works under Part A of the Project                44,674,800.00          9,099,67110          59,374,443.96        34,150,686.08      222,829,8 11.0
(2) I I A 911 J 11'  ,            11't8JI f r  Ifjl  , r1f1 iUi IfIlk : /Goods, consultants'
services, non-consulting services, Training and Workshops and Incremental Operation Costs under  5 1,979,000.00  4,907,484.78        32,020,847.44        12,767,673.97       83,307,795.89
'art A ofi teProject
(3) Jrii -1 13 " 1äY/Works under Part 3 oftie Projeel                 30,897,20000          l 1,043,307.31        72,056,475.87        19,364,867.04       126,353,820 95
(4)  ii  l t B  I'5YfJR   ,  9& i(JJlM  Ä, :ll  ifJJ|IY  ,  J'11 fII JI 1|N MM t 1k Yr /Goods, conSUltaits'
servies, non-eonsulting services, 'T'raining and Workshops and Incremental Operation Cosis under  19,314,000.00  3,013,086.99         19,660,091.30        4,306,889.13        28,102,020.88
Part B oftlie Project
5 )k9|lk    j     U.       . I    f li(.l9) 1 91],/Interest n the Loan accrued on or
2,760,000.00           566,120.40            3,693,879.00         2,760,000 00        18,008,724.00
before the last Payment Da,te i mmedilately preced ing the Cl oting Date
( 6) lÝË  /Front-end Fee                                     375,000.00               0.00                   0.00              375,000.00         2,446,837.50
7 )'    l- k) Wlji 9l- f  /In iterest Rate Catp or Iiterest Rate Col lar prem i umii  0.00                                  0.00                                     0.00
(8)  )T1i)!K$/Special Account                                     0.00                  0.00                   0.00             10,000,000.00       65,249,000.00
150,000,000.00         28,629,670,58         186,805,737.57       83,725 116.22       546,298,010. 82


iv. Special Account Statement
SPECIAL ACCOUNT STATEMENT
*02        020     -F  12  ¯j 31 F
(For the Period Ended December 31,2020)
PROJECT NIAME Ywnnan Honghe Prefeeture Diannan Center Urban Transport Project financed by the World Bank
Äi   -i  '-   : 8369-CN
World Bank Loan/Credit No 8369-CN
Prepared by:Yunnan Provincial Finance Deparment
Depository Bank'Account Kunming branch, China merchants
No.:/87190219333609
Currenc: USD
Ž8iAmountet &&lilI‡D   P
Beginning Balance
A ilI: *MII       5    RWC   H                                                            (monthldav/ear)   x0007__x00
Part A -Account Activity for the Period                                                07_MCjl Add:nt 2 2      *tfiß
Total anou
M L)IL    Beginning Balancc (month/dav/ear)                                            2,788,757.76
IL   Add:nt 2 2         JtirT   57i[9¯]J-ä
Total amountdepositedbv World Bank UU *tŠlt       ÀI  L   (#ÀŸbLK P       L)
Total interest carned
28,063,550 18
Total amount deposited by World Bank
Total interest eamed this period if deposited in Special Accountk 9 G G MTf tijl±l
0.00
Total amount refunded to cover ineligible expenditures
.  Deduct: de ! !        1lti
Total anount withdrawn T T          IL72tEILtti NUMM'î
Total service charges if
30,746,3 l 5.06
Total amount withdrawvn
Total service chares if not included in above arnount withdrawn
105,992.88
Endina balance (monthdav yeur)
12


Part B-Account Reconciliation
10,000.000.00
AmoUnt advanced by World Bank
12   Deduct: d    2  22,.t2-IML4kD
Total amount recovered by World Bank X   X3.    2       M I   P (N 154   11
Outstand
Total amount recovered by World Bank
3. t42   o    (2,22 ý,-- qW " 4F  W'f
10,000,000.00
Outstanding amount advanced to the Special Account at mont'day'vear
4.
105,992.88
Ending balance of Special Account at month/dayy'ear
10[ Add; pe P P5,                                    i4ENE  9M22  +t2221 ‡
Amount claimed but not yet credited at month/day/year 55    -Y -jL
Amount claimed but not yet credited at montb/day/y1ear
F11 ¥ -1 ý1 k ry
Application No.         Amount"
/Or «6.&9M1ME1B4t 2SM(1
Amount withdrawn but not
9,894,007.12
Amount withdrawn but not yet claimed
7.     11 å± † ä   (    't 5 111T  6 †P )
Cumulative service charges (if not included in item 5.or 6.)
1   Deduct: e   D  D8.fU,CMÀ     (4À'M
Interest earned  (if included in Special Account)  }]9.1 52 215 M 1I22
Interest earned (if included in Special Account)
9. *  li TI 1Z fi   1  1)gi  X  222.ý
0000,000.00
Total Advance to the Special Account Accounted for at the End of this Period
13


（五）财务报表附注
财务报表附注
1．项目概况。
世行贷款红河州滇南中心城币又通基础设施建设项目贷款号为
8369一CN，该项目旨在改善蒙自、建水两地城区居民日常出行的安全
性和有效性。项目计划总投资人民币1,731,221,300元，其中世界银
行贷款150,000,000粎元、折合人民币952,500,000元。项目协议于
2014年7月23日签订，2014年9月24日生效，经过中期调整，项
自于2021年12月31日前关闭。项目由蒙自、建水两个子项目构成，
(1）蒙自子项目主要包括5个子项目建设：M1路网功能调整和改造；
MZ综合城币道路走廊管理；M3公交优先子项目；M4改善通学安全；
MS机构加强子项目。该子项目计划总投资人民币1,076,355,200元，
其中：世界银行贷款总额为98,743,800美元，折合人民币
627,023,130元。（2）建水子项目主要包括4个子项目建设：Jl综合
交通改善；JZ公交优先；J3南环线建设；J4机构能力建设。该子项目
计划总投资为人民币654,866,100元，其中：世界银行贷款总额为
51,256,200粎元，折合人民币325,476,870元。
2．财务报表编制范围。
本财务报表的簖制范围包括红河州、蒙自币、建水县三个项目
办的世行项目财务报表及云南省财政厅专用账户报表。红河少｝｝项目办
负责报表的合并工作。
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
法》（财际字〔2000〕13号）、项目贷款协定及世行《世界贷款云南
省红河州滇南中心城币交通基础设施项目财务管理手册》（红财外
(2013)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
式记账去记账，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二人民
14


币6 .5249元。
4．报表科目说明。
4,1项目支出。
截至2020年底，项目支出838,698,101.32元（含先征费
2,4奶，837.50元，贷款利息18,008,724元，州项目办列支管理费
831,799.73元），占总投资计划1,731,221,300元的48.45％。其中：
建水子项目2020年项目支出人民币141,150,815.20元，累计支出人
民币374,751,141.85元，占总投资计划654,866,100元的57.23％。
蒙自子项目2020年项目支出人民币36,294,261.n元，累计支出人
民币442,659,598.24元，占总计划1,076,355,200元的41.13％。
4.2货币资金。
2020年12月31日，货币资金余额为人民币62,146,88 1 .79元，
其中：蒙自货币资金余额人民币：48,830,028.71元；建水货币资金
余额为人民币12,625,260.14元；专用账户存款余额人民币
691,592.94元。
4.3预付及应收款。
2020年12月31日，预付及应收款余额为人民币2,210,379.13
元，其中：
(1）蒙自预付及应收款余额人民币16,333.37元，为代建水项
目办垫付工资16,333.37元；
(2）建水预付及应收款余额人民币2,194,045.76元，全部为预
付设备款（其中：上海电科智能系统股份有限公司1,032,399.30元，
青岛海信籑络科技服务有限公司1,161,646.46元）。
4.4项目拨款。
本科目主要核算项目配套资金，项目计划配套资金总额为人民币
778,721,300元，截至2020年12月31日，到位配套资金人民币
298,889,457.74元，占总计划的38.38％。
4.5项目借款。
本科目反映的是截至2020年12月31日项目发生的借款
83,725,1 16.22粎元，折合人民币546,298,010.82元，其中：世行
拨入周转金账户资金10,000,000美元、折合人民币65,249,000元；
拨入回补资金70,590,116.22粎元、折合人民币460,593,449.32元；
先征费375,000粎元、折合人民币2,446,837.50元；利息2,760,000
l5


粎元、折合人民币18,008,724元。
4.6应付款。
截至2020年12月31日，余额为人民币57,576,712.19元。其
甲：
1．应付蒙自子项目人民币26,589,892.60元，应付款明细如下：
(1）应付北京鑫畅路桥建设有限公司一Ml路网改造和提升一学
府路土建工程款21,554,632.44元；
(2）应付银鹏科技有限公司一Ml路网改造和提升一学府路项目
电力工程款566,000元；
(3）应付云南省交通规划设计研究院一勘察设计费356,535.79
兀；
(4）应付云南高路工程造价咨询有限公司一工程造价咨询费
2 17,916元；
(5）应付昆明昭朝工程监理咨询有限公司一学府路监理费
140,000元；
(6）应付云南中大咨询有限公司一监理费456,800元；
(7）应付蒙自币房屋征收管理中心暂借款50,000元；
(8）应付北京鑫畅路桥建设有限公司一学府路保留金
2,344,574.04元；
(9）应付红河州荣耀建设有限公司学府路项目新安所小寨安置
地块路籑工程款29,182.81元；
(10）应付陕襼少华建筑工程有限公司一M3公交优先一北京路南
综合场站保留金874,251.52元；
2．应付建水子项目30,986,819,59元，应付款明细如下：
(1）城币综合交通规划190,000元
(2）公共交通专项规划费160,000元
(3）滇南中心城币交通项目设计费2,151,600元；
(4）勘测设计费800,000元；
(5）移民外部监测费66,667元；
(6）外部环境监测212,500元：
(7）施工期及营运期环境监测133,750元；
(8）质保金11,608,200.54元（其中：建水县城核心区综合交
通改善工程2,325,242.43元；南环线一标2,556,024.88元；南环线
二标2,848,675.85元；南环线三标209,361.94元；建水县交通控制
16


和监控设备3,153,631.10元；建水县公交场站附属零星工程9,325
元；建水县公交优先智能系统设备505,939.34元）;
(9）厂告牌折除补偼费90,000元；
(10）应付工程款9,621,652.98元；
(11）南环线拆迁土地费用752,449.07元；
(12）昆明市政工程设计科学研究院有限公司200,000元；
(13）暂借资金5,000,000元。
4.7留成收入。
截至2020年12月31日，留成收入余额人民币291,181.49元，
全部是银行存款利息收入。含建水子项目利息收入人民币101,498.90
元，蒙自子项目利息收入人民币189,682.59元。专用账户利息收入
已全部上交国库。
5．专用账户使用情况．
本项目专用账户由云南省财政厅负责管理，开户行是招商银行
昆明分行营业部，账号：87190219333609，币种为美元。专用账户于
2016年2月开立，2020年12月31日，专用账户余额105,992.88美
元，折合人民币691,592.94元，2020年已支付但尚未申请报账金额
9,894,007.12美元。
6．贷款协定执行情况．
本项目拟利用世行贷款150,000,000美元。截至2020年12月
31日，累计提款83,725,116.22美元，项目A部分工程提款
34,150,686.08粎元，占该类别核足贷款额的76.44%，项目A部分的
货物、咨询服务、非咨询服务、培训研讨和增量业务费提款
12,767,673.97粎元，占该类别核定贷款额的24.56%，项目B部分工
程提款19,364,867.04粎元，占该类别核定贷款额的62.68%，项目B
部分的货物、咨询服务、非咨询服务、培训研讨和增量业务费提款
4,306,889.13粎元，占该类别核定贷款额的22.300/0，关账日前最后
一次支付日及以前累积的贷款利息提款2,760,000美元，占该类别核
定贷款额的100%，先征费提款375,000美元，占该类别核定贷款额
的100％。专用账户10,000,000美元。
7．其他需要说明的事项。
17


项目资金平衡表甲，世行贷款期末数与期初数之差、项目进度
表中相应不期发生额与贷款协定执行情况表人民币本年度提款数不
一致是由于历年汇兑损益造成的。
贷款协定执行情况表中“本期提款额”28,629,670.58美元与亏
用账尸报表甲“本期世界银行回补总额”28,063,550.18美元差异
566,120.40粎元，为2020年期间世界银行扣除的本项目贷款利息。
l8


v. Notes to the Financial Statements
XT  4.  -'t. I-
11N 0 tes to tile FillailLial Otatullivlitn
1. Project overview
Listed as 8369-CN of World Bank-funded projects, the Diannan Center
Urban Transport Project of Honghe Prefecture is aimed to enhance the
safety and effectiveness of transport between Mengzi and Jlanshui, with
total investment reaching RN1131,731,221,300 yuan, of which
USD150,000,000 or RMB952,500,000 yuan is loaned from the World
Bank, The Agreement for the project was signed on July 23, 2014 and
went into effect on September 24, 2014. After a mid-tetin readjustment,
the project is expected to end before December 31, 2021. The project is
composed of two sub-projects: the Mengzi sub-project and the Jianshui
sub-project. (1) the Mengzi sub-project consists of five sub-projects: MI
road  network   function  readjustment  and  reconstruction;  M2
comprehensive urban road corridor management; M3 public transit
priority sub-project;M4 school commuting safety improvement
sub-project; M5 organizational capacity enhancement sub-project. The
Mengzi Sub-project is planned to have a total investment of
RMB1,076,355,200 yuan, of which World Bank loans make up
USD98,743,800, equivalent RMB627,023,130 yuan. (2)Jianshui Subject
consists of four sub-proj ects: J I :Road Network Re-Functioning and
Improvement; J2:Public Transport Priority; J3: Construction of the South
Bypass;and J4: Institutional Strengthening.Estimated total investment of
the subproject was RMB654,866,100 yuan, of which USD51,256,200,
was financed by World Bank loan,equivalent to RMB325,476,870 yuan.
2. Consolidation Scope of the Financial Statements
The Financial Statements comprise the financial statements of project
offices of Honghe prefecture, Mengzi city, Jianshui city as well as those
of the Special Account of the Yunnan Provincial Bureau of Finance. They
are joined together by the project office of Honghe prefecture.
3.Accounting Policies
3.1 The Financial Statements are made in accordance with the
requirements of Accounting Methods of Projects Using, World Bank
Loans issued by China's Ministry of Finance (MF No.13 2000),loan
agreement of the project and Financial Management Manual of Horighe
Prefecture Diannan Center Urban Transport Project Financed by World
Batik (HF No. 13, 2 013) .
19


3.2 Gregorian Calendar is adopted for annual accounting, starting January
1 and ending December 31 each year.
3.3 The accounting is done on an accrual basis, using debit and credit
double entry method.with Renminbi as standard currency.
3.4 The exchange rate between USD and RMB is calculated on the basis
of the exchange rate announced by China People's Bank on. December
31, 2020 .that is USD 1= RMB 6.5249.
4. Explanation of Subjects
4.1 Expenditures of the Project
Up to the end of 2020, the total expenditure of the project reached
RMB838,698,101.32 yuan (including RMB2,446,837.50 yuan as advance
payment, RMB 18,008,724 yuan as interest of loans, and RMB831,799.73
yuan as overhead fees for the project office of the Honghe Prefecture),
accounting for 48.45% of the total planned investment of
RNMIB1,731,221,300 yuan, of which the Jianshui sub-project spent
RMBl141,150,815.20 yuan in the year 2020, with total expenditure adding
up to RMB374,751,141.85 yuan, or 57.23% of the total planned
investment of RMB654,866,100 yuan. The Mengzi sub-project spent
RMB36,294,261.11 yuan in the year 2020, with total expenditure adding
up to RMB442,659,598.24 yuan, or 41.13% of the planned total
investment of RMB 1,076,355,200 yuan.
4.2 Monetary Funds
Up to December 31,2020, the total balance of monetary funds was RMB
62,146,881.79 yuan, of which the balance on the account of the Mengzi
sub-project was RMB48,830.028.71 yuan; the balance on the account of
the Jianshui sub-project was RMB 12,625,260.14 yuan; the balance on the
Special ccount was RMB691,592.94 yuan.
4.3 Advance Payment and Accounts Receivable
Up to December 31, 2020, the total balance of advance payment and
accounts receivable was RMB2,210,3 79.13 yuan, of which
(I)The balance for the Mengzi sub-project was RMB16,333.37 yuan,
which was wage payment on behalf of the Jianshui project office.
(2)The balance for the Jianshui sub-project was RMB2,194,045.76 yuan,
all as advance payment for equipment (of which RNBl,032,399.30 yuan
was for equipment purchased from Shanghai Electric& IC-Tech
Ltd.,1,161,646.46 for equipment purchased from Qingdao Hisense
Network Service Ltd.)
20


4.4 Project Funds Allocation
This item only calculates matching funds allocated for the project. The
total amount of matching funds to be allocated to the project is
RMB778,721,300 yuan, RMB298,889,457.74 yuan of which was
available on the account by December 31,2020, accounting for 38.38% of
the total.
4.5 Loans of the Project
This item is about the loans of the project. Up to December 31, 2020. the
project borrowings totaled USD 83,725,116.22, or RMB546,298,010.82
yuan, of which working capital from World Bank makes up
USD10,000,000, or RMB65,249,000 yuan, replenishment fund from
World Bank makes up USD70,590,116.22, or RMB460,593,449.32 yuan,
land acquisition funds from World Bank make up USD375,000, or
RMB2,446,837.50 yuan, interest paid to World Bank makes up
USD2,760,000, or RMB 18,008,724 yuan, Accounts Payable.
4.6 Up to December 31, 2020, the balance of accounts payable amounts
to RMEB57,576,712.19 yuan, of which
4.6. 1Accounts  payable  to  the   Mengzi   sub-project  reach
RMB26,589.892.60 yuan, with details as follow
(1) RMB21,554,632.44 yuan payable to Beijing Xinchang Road & Bridge
Construction Co. Ltd for civil works in the reconstruction and
improvement of M1 road network of the Xuefu Road.
(2) RMB566,000 yuan payable to Yinpeng Technology Co. Ltd for
electric power facilities in the reconstruction and improvement of Ml
road network of the Xuefu Road
(3) RMB356,535.79 yuan payable to Yunnan Institute of Traffic and
Transportation Planning and Design as design fees.
(4) RMB217,916 yuan payable to Yunnan Gaolu Project Pricing
Consultation Co. Ltd.as consulting fees.
(5) RMBl40,000 yuan payable to Kunming Zhaochao Engineering
Consulting Co. Ltd as consulting fees for Xuefu Road project.
(6) RMB456,800 yuan payable to Yunnan Zhongda Consulting Co.Ltd as
consulting fees.
(7) RMB50,000 yuan payable to Mengzi Housing Management Center as
short-term loans.
(8) RMB2,344,574.04 yuan payable to Beijing Xinchang Road & Bridge
Construction Co. Ltd as retention money for the Xuefu Road project
(9)RMB29,182,81 yuan payable to Honghe Rongyano Construction Co.
Ltd for road works at Xiaozhao section of Xinan Village, Xuefu Road
project.
21


(10) RMB874,251.52 yuan payable to Shanxi Shaohua Construction Co.
Ltd as retention money for station construction of Beijing Road(south) of
the M3 Public Transit Priority sub-project.
4.6.2Accounts payable to the Jianshui Sub-project amount to
RMB30,986,819.59 yuan, with details as follow:
(1) RMB190,000 yuan payable as comprehensive city traffic planning
fees.
(2) RMB 160,000 yuan payable as special public transit planning fees
(3) RMB2,151,600 yuan payable as Diannan Central City Transport
Project Designing Fees
(4) RMB800,000 yuanpayable as fees for survey and design.
(5) RMB66,667 yuan as fees for emigration monitoring
(6) RMB212,500 yuan payable as fees of external environment
monitoring
(7)RMBl33,750 yuan as fees of environment monitoring during
construction and operation.
(8) RMBI,608,200,54 yuan payable as quality guarantee funds (of
which  RMB2,325,242.43   yuan  is for comprehensive   transport
improvement project in central downtown areas of Jianshui city,
RMB2,556,024.88 yuan for NO1 section of South Ring Road project ,
RIMB2,848,675.85 yuan for N02 section of South Ring Road project,
RMB209 361.94 yuan for No3 section of South Ring Road project,
RMB3,153,63 1.10 yuan for traffic control and monitoring equipment of
Jianshui city RMIB9,325 yuan for piecemeal works around public transit
station, RMB505,939.34 yuan for public transit priority IC equipment)
(9) RMB90,000 yuan payable as compensation fees for demolishing ad
billboards.
(10) RMB9,621,652,98 yuan payable for construction of the project
(11) RMB752,449.07 yuan payable for removal of residents and
demolition of old buildings for South Ring Road project.
(12)RMB200,000 yuan payable to Kunming Institute of     Urban
Engineering & Design.
(13) RMB5,000,000 yuan payable as temporary borrowings.
4.7 Retained Interest Income
Up to December 31, 2020, the retained income of the project adds up to
RNB291,181,49 yuan, all as interest from bank savings Wherein:balance
of Jianshui  subprojects being RMB101,498.90 yuan.while balance of
Mengzi being RMB189,682.59 yuan. The interest income from the
Special Account has been handed over to the State Treasury.
5. Special Account
22


The Special Account of the project is kept by Yunnan Provincial Bureau
of Finance. The account is opened in the China Merchants Bank, with the
account number being 87190219333609, and currency being American
dollars. The account was opened in February, 2016, and up to December
31, 2020, the account had a balance of USD105,992.88, or
RMB691,592.94 yuan. In 2020, the amounts paid but not reimbursed
totaled USD9,894,007.12.
6.Implementation of Agreement of World Bank Loans
The project planned to use World Bank loans up to an amount of
USD150,000,000, and by December 31, 2020, the total amount
withdrawn from the account added up to USD83,725,116.22.The
disbursement of civil work of part A was USD34,150,686.08, accounting
for 76.44% of  the allocated loans , The other disbursement of part A
was USD12,767,673.97,Accounting for  24.56%   of  the allocated
loans  .The  disbursement  of  civil  work  of  part  B   was
USD19,364,867.04,accounting for 62.68%,The other disbursement of
part B was USD4,306,889.13,accounting for 22.30% of the allocated
loans.Cumulative interest of the loan was USD2,760,000, accounting for
100% of the loans .According to the loan agreement, USD375,000 of
front-end fee was deducted directly from the loan,accounting for 100% of
the allocated loans.The advance amount was USD10,000,000.
7. Other Explanation for the Financial Statements
In the Balance Sheet of the project, there are incongruities between the
amounts of World Bank loans at the beginning and end of the project, and
between real amounts withdrawn and what should be withdrawn
according to progress of the project. These incongruities have occurred as
a resultur of fluctuations of exchange rates from year to year.
The gap of USD566,120.40 between "cash withdrawn"in the chart about
the  implementation  of  loan  agreement, which   amounts   to
USD28,629,670.58, and the amount on the Special Account", which
comes to USD28,063,550.18, is brought about by the deduction of
interest by World Bank in 2020.
23


三、审计发现的问题及建议
审计发现的问题及建议
世行贷款云南红河州滇南中心城市交通基础设施建设项目在执
行中聘请有经验的咨询机构协助项目实施，通过健全项目管理制度，
加大项目管理培训，及时整改审计发现问题，积极防范风险。2020
年项目获准实施中期调整，关账时间调整为2021年12月31日。
除对财务报表进行审计并发表审计意见外，审计还关注了项目执
行过程中相关单位遵守国家法规和项目贷款协定情况、内部控制、项
目管理和项目绩效情况，发现存在如下问题：
（一）违反国家法规或贷款协定方面发现的问题
1．履约保函过期失效未续保，涉及金额4,549,069.03元。
(1）蒙自市公交优先智能系统（Mz一GD一05）项目于202。年6月
30日竣工验收进入质量保证期，履约保函金额3,899，叨0元，有效
期至2021年3月31日。该项目合同中关于履约保证金退还日期约定
为：“履约保证金应在730天的质量保证期（缺陷责任期）结束后28
天前一直保持有效”。该项目履约保函至2021年3月31日后已过期
失效未续保。
(2）建水县南环线第3标段土建工程（JS一CW一03c）项目履约保
函金额650,069.03元，保函有效期至2021年3月30日，但截至2021
年4月30日该工程项目尚未签发竣工证书。
上述行为不符合《中华人民共和国招标投标法实施条例》第五十
八条“招标文件要求中标人提交履约保证金的，中标人应当按照招标
文件的要求提交”和《中华人民共和国民法典》第五百零九条“当事
人应当按照约定全面履行自已的义务…，二”的规定。
针对上述问题，建议州项目办加强对各子项目办的指导和监管，
督促其严格执行招投标管理和合同管理，切实提高风险防范和风险管
理意识，要求合同单位在规定时间内提供符合要求的履约保函，并在
今后的项目实施过程中杜绝类似行为的再次发生。红河州项目办己接
受审计建议，公交优先智能系统（Mz一GD一05）项目合同新的履约保证金
于2021年5月18日已开具。对还尚未开具建水县南环线第3标段土
建工程（Js一cw一03C）项目履约保函的事项应尽快办理。
24


2．未按招投标文件约定签订合同。
(1）蒙自市文澜打铁铺公铁联运综合车场土建工程（MZ一cw一13)
项目施工合同履约保证金的比例高于招标文件。
蒙自市文澜打铁铺公铁联运综合车场土建工程的招标文件要求
履约保证金比例为10%，施工合同约定的履约保证金比例为2叭。
(2）蒙自市文澜打铁铺公铁联运综合车场土建工程（Mz一cw一13)
项目施工合同簺少部分变更新增工程量的综合单价审定程序。
招标文件要求“工程量清单漏项或因设计变更引起新的工程量清
单项目，其相应的综合单价由扼包人提出，经业主和项目监理确认、
并报红河州标准定额站审定后才能作为结算的依据”，但是施工合同
约定为“工程量清单漏项或因设计变更引起新的工程量清单项目，其
相应的综合单价同扼包人提出，经业主和项目监理确认作为结算的依
据”。
上述行为不符合《中华人民共和国招标投标法》第四十六条“招
标人和中标人应当自中标通知书发出之日起三十日内，按照招标文件
和中标人的投标文件订立书面合同。招标人和中标人不得再行订立背
离合同实质性内容的其他协议”和《中华人民共和国招标投标法实施
条例》第五十八条“招标文件要求中标人提交履约保证金的，中标人
应当按照招标文件的要求提交。履约保证金不得超过中标合同金额的
10%”的规定。
针对上述问题，建议州项目办加强对各县市项目办的指导和监
管，督促其严格招投标管理和合同管理，并在今后的项目实施过程中
杜绝类似行为的再次发生。红河州项目办已接受审计建议。
3．工程招投标过程中对中标人的选择不符合招投标实施条例中
不超过三个中标候选人的规定。
2020年3月6日，文澜打铁铺公铁联运综合车场土建工程
(MZ一CW一13）项目进行了公开招标，评标委员会推荐中标人中商建投
建设有限公司放弃中标后，中仪国际招标有限公司向评标过程中形成
的《评标价计算表》中排列第二位、第三位的投标人先后发出中标通
知书，这两个投标人自动放弃了中标后，排列第四位及第五位的投标
人未同意投标有效期及投标保证金延长也自动放弃中标，最后由排列
第六位的云南云盛达建筑工程有限公司中标。
25


工述行为不符合《中塑人民共和国招标投标法买施条例》第五干
三条“评标完成后，评标委员会应当向招标人提又书面评标报告和中
标候选人名单。中标候选人应当不超过3个，并标明排序……”的规
足。
针对上述问题，建议州项目办督促各子项目办加强项目招投标程
序的管理，严格按《中华人民共和国招标投标法买施条例》规范招投
标程序。红河州项目办已接受审计建议。
4．多扣留工程质量保证金4,657,547.26元
建水县南环线2个合同包在收取了履约保证金的情况下，还扣留
了工程质量保证金共4,657,547.26元。其中：建水县南环线第1标
段JS一CW一03a合同包扣保证金2,556,024.88元、建水县南环线第2
标段JS一CW一O3b合同包扣保证金2,101,522.38元。
上述行为不符合住房城乡建设部及财政部《建设工程质量保证金
管理办法》（建质〔2017)138号）第六条“在工程项目竣工前，已
经簴纳履约保证金的，发包人不得同时预留工程质量保证金”的规
足。
针对上述问题，建议州项目办督促各县币项目办加强履约保证金
知质量保证金的管理，遼免后续工作中再次出现此类问题。红河州项
目办已接受宙计建议。
5．未按规定核算办公用固定资产。
2020年12月8日，建水县项目办购入办公用京瓷复印机一台，
金额18,000元，未记入“固定资严”科目，而是记入“待摊投资－
建设单位管理费一办公设备”。
上述做法不符合《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，填制会计凭证，登记会
计帐簿……”的规定。
针对上述问题，建议红河州项目办督促建水县项目力、按正确的会
计科目核算经济业务。红河州项目办已接受宙计建议。
（二）项目管理方面发现的问题
1．工程计量不规范、隐蔽工程及签证变更工程资料不完善。
抽查建水县百环线第一标段JS一CW一03a合同包的《工程数量签证
最》发现以下问题：
26


(1）桩号K3+000至K3+140段《现场记录表》无工程部负责人
签字、监理单位签字人员非监理合同《项目人员配置表》中所列人员，
桩号Kl十610至Kl+800段《现场记录表夯无工程部负责人签字。
(2）经过对桩号K1+610至K1十800的地勘报告与施工图设计对
比，该段路线基本与原地勘报告道路位置走向一致，相对应的地勘孔
号为46、47、48、49、50号，根据地勘报告此路段淤泥呈不均匀分
布，淤泥厚度为0.7米以下，但《工程数量签证表》的淤泥呈均匀分
布，平均厚度达2.55米，《工程数量签证表》中无证明当时情况的照
片及其他影像资料。
上述行为不符合《世界银行贷款云南省红河州滇南中心城币交通
项目管理手册》4.10变更与计量管理第2.1条“··一承包商的计量
人员、现场监理工程师、工程部负责人共同对报验部位进行实测实
量……”和第3条“隐蔽工程、关键工程等重要部位计量验收时要拍
摄照片、影像等资料，作为后期工程款支付报账、财务结算的重要参
考依据”的规定。
针对上述问题，建议州项目办督促各子项目办加强项目施工计量
管理，完善工程过程资料，据实对工程进行计量。红河州项目办已接
受审计建议。
（三）项目绩效方面发现的问题
1．项目总体执行效率不高，“稳外资”等政策措施执行不力。
世行贷款红河州滇南中心城市交通基础设施建设项目自2014年
9月24日生效，于2021年12月31日关账。截至2020年12月31
日，世行贷款红河州滇南中心城币交通项目累计兄成投资
838,698,101.32元，实际累计完成占项目总投资计划1,731,221,300
元的48.45％。截至2020年12月31日，世行贷款红河州滇南中心城
市交通项目累计提款83,725,1 16.22美元，占该项目贷款总额1.50
亿粎元的55.82%；累计到位配套资金人民币298,889,457.74元，占
计划配套资金总额人民币778,721,300元的38.38％。本次审计结束
时，建水子项目的建水县改扩建197个公交站台（JS一cw一05）项目未
开展招标工作。目前项目资金来源及投资进度未过半，提款报账进度
偏慢，项目总体执行效率不高，“稳外资”等政策措施执行不力。
上述行为不符合《国际金融组织和外国政府贷款赠款管理办法》
(2016年财政部令第85号）第六条“贷款、赠款的管理应当遵循统


一筹措、规模适度，分类管理、责权明晰，讲求绩效、风险可控的原
则”和第十二条“项目买施单位履行下列职贡：……（二）按照贷款、
赠款法律又件和国内相关规定，落买项目配套资金，组织项目采购，
开展项目活动，推进项目进度，监测项目绩效等”的规定。
针对上述问题，建议红河州项目办及各子项目办提高绩效管理意
识，建立和完善项目绩效管理镼效机制，确保无分发挥项目资金使用
效益，强化世行贷款红河州滇南中心城币交通基础设施建设项目的全
面管理。红河州项目办已接受审计建议。
（四）以前年度审计发现问题整改情况
审计2019年度发现的10个问题中，10个问题已完成整改。审
计2018年度发现的1个问题尚未整改。具体如下：
1，已完成整改的问题。
(1）对“禾对供应商延期供货进行有效管理，且未按规定报世
行审批”的问题，建水县交通控制和监控设备（JS一GD一01）项目于
2020年12月10日签订了延期补充协议，工期再次延长至2021年2
月10日，并取得了世行的不反对意见。建水县公交优先智能系统设
备（JS一GD一02）项目施工单位于2020年5月11日向建水县住房和城
乡建设局提出将该项目剩余未施工61座电子站牌和车载设备清单作
为第二、三阶段施工，并取得了建水县住房和城乡建设局的同意。
(2）对“未按合同约定获取履约保函或履约保函失效未续保，
涉及金额22,035,213.63元”的问题，建水县南环线第3标段土建工
程（JS一Cw一03。）项目于2020年11月5日开具了履约保函，保函有效
期至2021年3月30日。建水县城核心区综合交通改善工程（JS--CW一01)
项目已于2020年8月28日竣工验收备案。
(3）对“未按合同约定退还保留金2,406,950.26元”的问题，
保留金2,406,950.26元已返还。
(4）对“未完成竣工验收已投入使用”的问题，项目单位承诺
在今后的项目执行过程、严格按工程验收标准完成工程验收，确保建
筑工程佼用的安全性，验收合格后交付使用。
(5）对“将其他项目的内容纳入本项目核算”的问题，①蒙自
项目办已将锦华路北段路籑功能调整和改造子项目的累计收支
99,378,986.17元调整出本项目。②对“文澜打铁铺公铁联运综合场
站建设征收的土地里包含了其他项目用地”的问题，蒙自币项目办核
28


实的2.501亩多征收属于本项目征地连带不可分割的土地，不适合调
整出本项目。
(6）只寸“已交付佼用资产仍在‘在建工程’科目项目核算和反
映”的问题，各子项目办簖制单项工程竣工决算，并调整了账目和报
表。
(7）对“未按规定佼用公务卡进行结算”的问题，子项目办已
按要求办理了公务卡，2020年未再发生此类情况。
(8）对“项目建设用地尚有3.587面未办理农用地征转用审批
手续”的问题，经过2019年和2021年的两次土地审批，文澜打铁铺
公铁联运综合场站项目实际用地已全部为建设用地。
(9）对“未按合同约定审定工程量清单漏项、或设计变更引起
新的工程量清单项目”的问题，蒙自子项目工程的新增单价采取由施
工单位申报，监理单位造价单位审核，建设单位确认的方式审定。
(10）对“部分设备已验收但未投入使用”的问题，①建水县子
项目办已采购并到货验收100辆纯电动公交车及相关设施（合同编号
JS一GD一08)，配套的相关设备已进行安装调试，建水县子项目办已将
车辆移交给建水县信安公共交通有限责任公司。②蒙自市子项目办采
购并到货验收165辆电动公交车和17个充电桩及相关设备（合同编
号MZ一GD一08)，配套的相关设备已进行安装调试，蒙自市子项目办已
将车辆移交给蒙自币交通建设投资有限责任公司投入使用。
2．未整改问题。
对“蒙自市子项目学府路建设中有143亩土地未办理用地审批手
续”的问题，截止本次审计结束，仍未取得相关用地审批手续。
29


Ill. Audit Findings and Recommendations
Audit Findings and Recommendations
The Honghe Prefecture Diannan Center Urban Transport Project has been
implemented with the assistance of experienced consulting organizations.
It has installed a salient managerial system, while strengthening staff
traininc, and making adjustments where necessary to minimize or prevent
risks' In 2020, it was approved to have a mid-term readjustment, which
shifted its account-closing time to December 3 1,202 1.
Non-compliance with state laws and regulations or the applicable
provisions of the loan agreement
1. Letter of Guarantee not renewed, involving an amount of
R-MB4,549,069.03 yuan.
(!)The Menazi Public Transit Priority (MZ-GD-05) project will be
completed and accepted on June 30, 2020, and enter into the quality
assurance period. The amount of performance guarantee is RAM
3,899,000 yuan, which is valid until March 31, 2021. The return date of
the performance bond in the project contract is acyreed as follows: "the
performance bond shall remain valid 28 days after the end of the 730 day
warranty period (defect liability period)". The performance guarantee of
the project has expired and has not been renewed after March 3 1, 202 1.
(2) The Letter of Guarantee of the Contract No-3) section of the Jianshui
South Ring Road project (JS-CW-O' c) provides guarantee for an amount
of RM13650,069.03' vuan and will stay in effect till March 30, 2021, but
until April 30, 2021, no Completion Certificate has been issued to this
project.
Both cases have violated Article 58 of the PRCs Provisions for
implementing low of bidding, which stipulates that where the bid winner
is required to provide Performance Bond, he should do so accordingly.
They also run against the Article 509 of the Civil Code of PRC, which
requires that "parties involved in a contract are required to fulfill all their
oblic,ations stated in the contract.
In view of these problems, the Auditor recommends Honghe Prefecture
project office to strengthen leadership of and supervision on the
30


sub-projects in a way to urge them to act in strict accordance with the
requirements of the bidding documents and contracts, heighten their sense
of risk control and management. The parties involved should provide
qualified Letter of Guarantee within designated time, and take measures
to see that no such things will occur in the future. Honghe Prefecture
Project Management Office accepted the suggestion and the public transit
priority sub-project should have a letter of guarantee issue by May 18,
2021. The matters that have not yet issued the performance guarantee for
the Civil Engineering (JS-CW-03c) project of the 3rd bid section of
Jianshui South Ring Road should be handled as soon as possible.
2. Contracts not sighed in accordance with the requirements of the
bidding documents.
(1) The performance bond of Mengzi Wenlan and Datiepu Transport
(MZ-CW- 13) contains a higher percentage of guarantee fund than what is
required in the bidding documents.
The rate should be 10% according to the bidding documents, but the rate
in the working contract doubles to become 20%.
(2) There is a lack of procedures for checking and approving the unit
prices of newly-added or altered works in the working contract with
Mengzi Wenlan and Datiepu Transport (MZ-CW-13).
The bidding documents require that for items that are not on the list or
items that are newly added, their unit prices are suggested by the
Contractor, checked and approved by the Employer and the Consulting
Engineer, and finally approved by the pricing institution of Honghe
prefecture before they can be used as basis for payment." but in the
Working Contract, it is stipulated that " unit prices of missing items and
newly added items are to be suggested by the Contractor, checked and
approved by the Employer and the Consulting Engineer before they can
be used as basis for payment.
Such acts are in violation with Article 46 ofPRC's Lau ofBidding, which
requires that the tenderer and the bid winner must enter into a written
contract between them within 30 days after the bidding result is
announced. Either the tenderer or bid winner should not enter into any
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other contracts or agreements that run against the essential content of the
contract that has been entered into. and Article 58 of the regulations for
the implementation of the bidding law of the PRC stipulates that "if the
bidding documents require the bid winner to submit a performance bond,
the bid winner shall submit a performance bond in accordance with the
requirements of the bidding documents, and the performance bond shall
not exceed 10% of the amount of the bid winning contract".
In view these problems, the Auditor suggests that the Honghe Prefecture
project office strengthen leadership and supervision over its counterparts
at county levels, urging them to tighten control over the bidding process
and contract management in order to prevent such things from happening
again.Honghe Prefecture Project Management Office accepted the
suggestion.
3. The number of bid winners exceeded the limit of relevant rules in
Provisions for Tender Invitation.
On March 6, 2020, the Wenlan&Datiepu High Way Railway Transport
started to invite bid for civil works project (MZ-CW-13), the panel of
judges announced China Commercial Investment and Construction
Co.Ltd as winner of bid. But the winner decided to abandon the bid. The
Zhongyi International Tendering Co.Ltd then issued the notification to the
second and third bidder on the list, who also automatically turned down
the offer. The fourth and fifth bidders on the list also abandoned the bid
for their disagreement with the elongation of bidding time and  the
Letter of Guarantee coverage. The winner of bid finally became Yunnan
Yunshenda Contruction Co. Ltd, the sixth bidder on the list.
Such acts are in violation with Article 53 of the Provisions for
Implementing PRC s Law of Tendering and Bidding, which stipulates
that" after the assessment of bids is done is panel of judges should present
in written form bid assessment reports and a list of candidates for bid
winners. The final winner should not exceed 3, and the standings of the
winners must be clearly stated.
in view of the above probiems, it is suggested that the state project office
should urge each sub-project office to strengthen the management of
project bidding procedures, and standardize the bidding procedures in
strict accordance with the regulations for the implementation of the
bidding law of the PRC. Honghe Prefecture Project Management Office
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accepted the suggestion.
4. Excessive Retention of Quality Guarantee Funds for an Amount of
RMB 4,657,547.26.
The contractor of Contract No. 2 retained  quality guarantee fund for a
sum  RMB4,657,547.26 yuan after it received the Performance Bond, of
which Contract No.1 the Jianshui South Ring Road project (JS-CW-03a)
retained a sum of RMB2,556,024.88 yuan, and Contract No2 (JS-CW-03a)
of the Jianshui South Ring Road project retained a sum of
RMB2,101,522.38 yuan.
Such acts are in violation of Article 6 in the Methods for Managing
Quality Guarantee Funds in Construction Projects issued by China '
Ministry    of     Housing     and     Urban      and     Rural
Construction(JQ(2017)No.138), which stipulates that "before the
completion of a project, after the Contractor has submitted the
Performance Bond (guarantee funds). the tenderer should not retain the
quality guarantee funds.
In view of the said problems, the Auditor recommends the Honghe
Prefecture project office to urge their counterparts at county levels to
strengthen management of the performance bonds and quality guarantee
funds, and take measures to ensure that such things do not happen again.
Honghe Prefecture Project Management Office accepted the suggestion.
5. Fixed assets unchecked as required.
On December 8, 2020, the Jianshui project office purchased a photocopy
machine for RMB 18,000 yuan, which was listed not as fixed assets but as
overhead fees: office equipment of investment/construction project.
The above practice is not in line with the provisions of Article 9 of the
Accounting Law of the PRC that "all units must conduct accounting
according to the actual economic and business events, fill in accounting
vouchers and register accounting books".
In view of these problems, the Auditor recommends the Honghe
Prefecture project office to urge its counterpart at Jianshui county to make
corrections following proper accounting procedures.Honghe Prefecture
Project Management Office accepted the suggestion.
Issues on project management
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1. Abnormal workload measuring, hidden works, and incomplete
record of changes in worksheets.
The following problems are found in inspection of the Worksheets of
Contract JS-Cw-03a.
(1) The Site Worksheet for No. K3+000 to No K3-140 section does not
have the signature of the project manager, the signature of the consulting
engineer is not that of the person recognized by "Project Staff'
(2) Matching the survey report of the K1+610 to Kl+800 section with
the blueprint, the road is basically in keeping with what is reported in the
survey report in terms of location and direction. The survey holes
matching this section are numbered 46,47,48,49, and 50. According to the
survey report, mud in this section is unevenly distributed, with an average
thickness of less than 0.7 meter. But the Worksheet shows the mud to be
evenly distributed, with average thickness hitting 2.55 meters. There are
no photos or videos to prove what is said in the Worksheet.
Such acts are in violation of article 2.1 of Clause 4.10 of the Honghe
Prefecture Diannan Center Urban Transport Project Management
Manual, which stipulates that the Contractor, Site Engineer and Project
Manager should measure on site what is done and article 3 which
stipulates that the measuring of hidden work, key work and other
important work done must be supported with photos, videos and other
supporting materials to serve as important basis for payment and financial
accounting.
In view of these problems, the Auditor recommends the Honghe
Prefecture project office to strengthen workload measuring, provide
enough materials to show the processes of the project, and measure each
piece work according to what is actually done. Honghe Prefecture Project
Management Office accepted the suggestion.
Issues on project performance
1. The Honghe Prefecture Diannan Center Urban Transport Project was
started on September 23, 2014, and will close its account on December 31,
2021. Up to December 31,2020, the project has invested a total of
RM1B838,698,101.32 yuan, or 48.45% of the planned total investment of
RNMB.731,221,300 yuan. Up to December 31,2020, the project has
withdrawn USD83,725,116.22 from its loan account, of 55.82% of the
34


World Bank loans of 150 million USD. Available matching funds in RMB
reached RMB298,889,457.74 yuan, or 38.38% of the planned total of
RMB 778,721,300. By the time when this auditing is completed, the
T   1                                              1d:_ 1J* 2~. -  0-.1-, C 7  1-,
Jianshui sub-project has not started its tenderlinlg fOr bulin 197 b
stops or stations(JS-CW  05). So far, it has used less than half of its funds
and investment, and remained slow in bank withdrawals and account
settling. The project is inefficient in execution, with poor capacity to take
measures to stabilize foreign investment.
Such acts are in violation of Article 6 of Methods of Management of
Loans and Donations from International Financial Organizations and
Foreign Governments, which stipulates that management of loans and
donations must follow the principle of unified raising, moderate scale,
classified management, clear-cut responsibilities and rights, high
efficiency, and Article 12 "the project implementation unit shall perform
the following duties: (2) according to the loan, the project implementation
unit shall be responsible for the project implementation, and shall be
responsible for the project implementation Grant legal documents and
relevant domestic regulations, implementation of project supporting
funds,organization of project procurement, development of project
activities, promotion of project progress, monitoring of project
performance  .
In view of these problems, the Auditor recommends that Honghe
Prefecture Project Office as well as offices of each sub- project improve
their efficiency and establish a long-term mechanism for promoting work
efficacy and results to ensure effective use of the project funds, and
improve the overall management of the Honghe Diannan Center Urban
Transport Project financed by the World Bank. Honghe Prefecture Project
Management Office accepted the suggestion.
The Followed-up of previous recommendations
Of the 10 problems found in the audit in 2019, 10 have been rectified.
One problem found in  the audit in 2018 has not been rectified. The
details are as follows.
1. Corrections accomplished.
(1) For the problem of failing toe exercise effective management of
suppliers and failing to seek permission from the World Bank, Jianshui
Traffic Control and Monitoring sub-project (JS-GD-01) entered into an
35


Extension Agreement on December 10, 2020 to extend the project to
February 10, 2020, which was endorsed by the World Bank with a No
objection reply. The contractor of the Jianshui Public transit priority smart
system(JS-GD-02)suggested on May 11,2020 to incorporate the
remaining 61 electronic bus stop signs and vehicle equipment into second
phase and third phase of the project. The suggested was approved by the
Jianshui county Bureau of Housing and Urban and Rural Construction.
(2) For the problem of failing to acquire Letter of Guarantee or failing to
extend the validity of expired Letter of Guarantee, with a sum of
RMB22,035,213.63 yuan, Contract No3 of Jianshui South Ring Road
project opened it performance bond and letter of guarantee on November
5, 2020 ,with validity expiring on March 30, 2021. The Jianshui
Comprehensive Traffic Improvement (JS-CW-01) was completed on
August 28, 2020.
(3) for the problem of failing to return retention funds to the amount of
RAMB2,406,950.26 yuan, the money has been returned.
(4)for the problem of use before completion, the Contractor promised
they would complete the works in strict accordance with relevant
standards to ensure safety of the facility before use.
(5) for the problem of including items of other projects in calculations of
items of this project. ( 1 )Mengzi Project office has removed the amount of
RMB99,378,986.17 yuan from the account of the project. (2) for the
problem of land used for the Wenlan-Datiepu Highway & Railway
Compound Station and Yards containing land used for other projects,
Mengzi project has verified that the 2.501 mu of land in surplus to the
land for the project is an inseparable part of the project land and therefore
cannot be left out.
(6) for the problem of assets already in use shown up in items of ongoing
project, each sub-project has made corrections in their accounts and
financial statements accordingly.
(7) for the problem of failing to use public IC card for accounting, each
sub-project has had public cards and no problem of this kind appeared
again in 2020.
(8) for the problem of land acquisition procedures incomplete for 3.587
mu of the project land, project office has filed application twice in 2019
and 2020 respectively, no all land in the Wenlan-Datiepu Highway
36


&Railway Compound Stations and Yards has become land for
construction.
(9) for the problem of failing to check missing items on WOrksheets, or
new items that appear on Worksheets due to change of design, the Mengzi
sub-project has adopted the measure that the Contractor makes the
quotation on unit price of new items, to be checked by the consulting
engineer, and approved by the construction unit.
(10) for the problem of some received equipment not in use (1)Jianshui
sub-project office has purchased 100 pure battery-drive buses and related
facilities(contract number JS-GD-08) all equipment has been installed
and tested. The Jianshui project office has transferred to buses to Jianshui
XIN'AN Public Transportation Co. Ltd.(&Mengzi sub-project office has
purchased 165 pure battery-drive buses and 17 charging posts and related
equipment   ( contract number MZ-GD-08 ) all equipment has been
installed and tested.
2. Problems Standing.
Of the problem of "143 mu of land used in the Mengzi Xuefu Road
Construction project failing to complete land acquisition procedures. Up
to the time when this auditing was completed, approval for land use has
not been obtained.
37