Jiangxi Provincial Audit Office of the People's Republic of China Audit Report 0i * 4K 2024) 4 #- GAN AUDIT REPORT C2024 ] NO.4 Project Name: Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank :I 8849-CN Loan No. : 8849-CN Project Entity: Jiangxi Provincial Water Conservancy Investment Group Co., Ltd. The World Bank Financed Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Management Office 2023 Accounting Year: 2023 目录 Cofltents 一、审计师意见…，．…。．.．……，二。．……。…，..．……，……。．…。……。二。…。……。．。．..．……1 1 .Auditor&5 Opinion二，…，．。…。，…，...．……。…。．........．……。．.．……。。．。．。……。。．。二。．．……。．3 二、财务报表及财务报表附注．。．。．..........．……。．．…。．.．……。二。．。．。．……。．。。．。．…。。二。。．5 11.Financial Statements and Notes to the Financial Statements．。．。．．……。，．。．。。。．,.5 （一）资金平衡表…。．.．……。二。二。．。二。．。，．…。。．……，……。二，。．。。．。二。二。．。．。．。．。，．……。．5 1 .Balance Sheet........．……。。．...．……，.．…。。二，…，。．……。．…。。．。．。…，．…。二。…。。，二。5 （二）项目进度表．．…，……口二。…。二。。二。．．…。．…。。二。…。．。…，．…。。…。．…8 11.Summary of Sources and Uses ofFunds by Project Component．。．。…8 （三）贷款协定执行情况表．...．……。．...．……，…。．.............．……，.,..．……。．11 111 .Statemellt oflmplementation ofLoanAgreement............．……。．.．……。11 （四）专用账户报表．.....．……，二。．.............................................．……。．..．……12 iv.Special Account statemel1t......................................................．……，二12 （五）财务报表附注．.................．……。……。．...........．……。．..................．……14 v.NOtes to the Financial Statements。．......．……，........．……。．.............．……18 三、审计发现的问题及建议．．…，.,.......................................．……。．............．……24 lll.Audit Findings and Rec0mmendations.................................................．……28 一、审计师意见 审计师意见 江襼省水利投资集团有限公司世界银行贷款江西省城乡供水一体化及农村 污水处理工程项目部： 我们审计了世界银行贷款江襼省城乡供水一体化及农村污水处理工程 项目2023年12月31日的资金平衡表，以及截至该日同期间的项目进度表、 贷款协定执行情况表和专用账户报表等特定目的财务报表及财务报表附注 （第5页至第23页）。 （一）项目执行单位及江襼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、贷款协定执行情况 表及财务报表附注是你单位的责任，编制专用账户报表是江西省财政厅的 责任，这种责任包括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目 财务报表，并佼其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于 舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准 则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计 恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对 内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报。 我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见 l 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簖制，公允反映了世界银行贷款江西省 城乡供水一体化及农村污水处理工程项目2023年12月31日的财务收支状 况，以及截至该日同期间的财务收支、项目执行和专用账户收支情况。 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。 乐 犷 中华人民井和国江西省审甘厅 2024年6月终月 八 几书纷竹J：一i不 地址：中国江襼省南昌市叠山路209号 邮政簖码：330006 电话：86一791一86812856 传真：86一791一868233 11 , I. Auditor's Opinion Auditor's Opinion To Jiangxi Provincial Water Conservancy Investment Group Co., Ltd. The World Bark Finaned Jiangxi Integrated Rural and Urban Water Supply and Wastewater Management Project Management Office We have audited the special purpose financial statements (from page 5 to page 23) of Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2023, and 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 Jiangxi Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component, 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 Jiangxi 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 Governi-nent 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 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 Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank as of December 31, 2023, 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. 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. Jiangxi Provincial Audit Office of the People's Republic of China June 18, 2024 Address: No. 209, Dieshan Rd., Nanchang City, Jiangxi Province, P. R. China Postcode: 330006 Tel.: 86-791-86812856 Fax: 86-791-86823311 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCESHEET 2023 #- 12 A¶ 31 H (As of Decernber 31,2023 ) Project Name: Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank Prepared by: Jiangxi Provincial Water Conservancy Investnent Group Co.,ltd.The World Bank Financed Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Management Office '9L ifi4j: ÅXKVfi Æ Currency Unit: RMB Yuan - Line Beginning '1'I". Line Beginning ~ ~ Y Application of fund Ne Begmmg Ending Balance Sources of Fund Ne Belanin Ending Balance Total Project 1 1,185,598,176.81 ,539,797,857.08 Total Project 28 195,022,971.79 257,312,724.72 Expenditures Appropriation Funds Fixed Assets 2 29 Transferred Project Capital and Capital Surplus Construction 3 rj. g expenditures to be Including:Grants disposed ivestentsTotal Projet Loa 31 772,426,507.71 1,077,857,488.97 Transferred-out Construetion in 5 1,185,598,176.81 1,539,797,857.08 Total Project Investnent 32 772,426,507.71 1,077,857,488.97 progress Loan 6 Fr) Loa{f 33 772,426,507.71 1,077,857,488.97 Investment Loan Foreign Loan Receivable 5 IJtMÑIncluding: 3 World Bank 7 Including:IDA Investment Loan Receivable å8 f:It- )T%yIii 35 772,426,507.71 1,077,857,488.97 Appropriation of IBRD Investnent Loan Including: 9 36 Appropriation of Technical Cooperation World Bank IMl ý1,444 10 31,174,274.59 30,535,951.74 37 Equipment Co-Financing JHA : il J-9f!X,,4t499i Ä Including: 11 (2) 1,1 38 Equipment Losses in Domestic Loan Suspense 1 T. 12 15,292,203.73 30,816,464.972, M'N b 39 Total Cash and Bank Other loan PLI, _LÄ/RJÄ _UAHII 1 bK1Yii 13 15,292,203.73 30,816,464.97 Appropriation of 40 Cash in Bank Investment Loan Including:Special 14 5,870,927.55 18,371,764.61 Including:World Bank 41 Account Loan 2, 9,1 15 i, 42 Cash on Hand Bond Fund 16 19,520,802.88 21,251,105.17 Construction 43 Total Prepaid and Expenditures to be offset Receivable 1Š])'' Including: 17 44 284,126,434.83 287,176,630.60 World Bank Loan Total Payable Interest Receivable 5 World Bank 18 Including: 45 Loan Commitnient World Bank Loan Interest Fee Receivable Payable )11_ World World Bank Bank Loan 19 Loan Commitment Fee 46 Service-Fee Payable Receivable -- - -- - -- 6 20 M World Bank Loan 47 Marketable SecurI'ltieS Service Fee Payable 21 Al48 Total Fixed Assets Other payables 22 49 Fixed Assets,Cost Appropriation of Fund Less:Accumulated 23 ee:ccmulo 2Retained Earnings 50 9,543.68 54,534.67 Depreciation 124 51 41~F i Fixed Assets,Net 24 51 Fixed Assets Pending 25 52 Disposal 26 53 Fixed Assets Losses in Suspense Total Application of 27 1,251,585,458.01 1,622,401, 378 96 54 1,251,585,458.01 1,622,401,378.96 Fund Total Sources of Fund 7 о о о о о о с о с о о о О � О О � � с '° " >, � � д° � N N д � -, � �v fl, � •� ё� й � {iK � я ^ � � � о � � � �гг U U `� � ГL � о�, � � о � .`� � `у м оо 7 д� � 'л � " � со сЧ cv п ...„ М"'� •� !=.t � г� � [� t� оо rn � -� '� � � � ,,,�� Q о � � � � о ь� сб ЛI �.� � {1�з ? � оло м м � О Г-i 'дГ U.,� h �n t� [� t� о. 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О � i--� � .ц�, .Э � °� ь�д �,�� • г ' � °�' Е" � � � � � � �� � � � � �'� � � � �' U !�' и а" ° � � � � '> о ч.: о � Н � � � L�•�� � � � � �г О �-�-- �д ,� �л � ,� � � • °_ .� д � -ы -°+ � к 3 ;-� � и � ? � �° � � ° ❑ ��-, = ILI b" �, � о � й �, V t� � а� � ��' Н.� �Н ��� U � сл о_ ^„ Л�-+ � � "� �' Не �_ � � �N f�+ и ^'с'-�-� � � � � �т р `п" � �"� � ЧF � �� 'г� . ��Z � or ..и~. ;,'-'-l ё% �"i '�р с�'.� %Е� � � ` и � � I, � в•о � й r�� +1�] о о о � ;rh ... �~ н� � w� L�-. ''�'! С� � Z r1 м ( V9 ) *)q WP 4A iv.Special Account Statement SPECIAL ACCOUNT STATEMENT -i - 202' * 12 A 31 H t ,A A -3 (For the period ended December 31,2022) Project Name: Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank Depository Barik. Nanchang City Beihu Bi-anch,Bank of CNna 203743697711 AccountNo.: 203743697711 t -flKff , 8849-CN World Bank Loan: 8849-CN Currency: USD VWk: , ffOtAFT Prepared by: The Finance Department of Jiangxi Province A 'I H 3 : W-,P & j ' W & - f9i Part A: Account Activity for the Period Amount ifil ki 842,966.94 Beginning Balance AA )111 Add: 41.285 531.30 M I N- V IT H 11 11 41,281 903.45 Total amount deposited by World Bank 3 627.85 Total Interest earned this period( if deposited in Special Account) * M T M- 5 Hi ] LT 19 9 Total amount refunded this Period to cover ineligible expenditures Deduct 3%534,605.43 39.534J45.43 Total amount withdrawn this Period 4-1- M + IR T - r 0 il Vi 1P M fl PY )11- V L% 60.00 Total service charges this Period if not included in above amount withdrawn M r -/i V 2.593.892.81 Ending balance (rpkP),-- Tobecontinued) 12 B pp ý: -ý)ffiW) i)-J¶w Part B: Account Reconciliation tý ý5k k rtl 911,ý000,000.00 Arnount advanced by World Bank JÅ* Deduct Total amount recovered by World Bank 3.MM * K P kfk 11000,000.00 Net Initial Deposit of Special Account at the End of this Period 4. M r 2.593,892.81 Ending balance of Special Account at the End of this Period M jp add: Amount claimed but not yet credited at the End of this Period Application no. Arnount 8.413806.89 Arnount withdrawn but not yet claimed at the End of this Period 7. A)R$ († ý5 (kpka ¤64 , Ir250. 00 Cumulative service charges ( if not ineluded in item 5. Or 6) ;i$* Deduct: 78949..70 Interest earned ( if included in Special Account) 9. ‡M Š )j? )@k½ g. *MIAA* -4 fflAUK -6 41k4ýý f11,,000m,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．项目情况 (1）项目概况 2018年6月，世界银行贷款江襼省城乡供水一体化及农村污水处理 工程项目（以下简称本项目）通过世行执董会审批；7月11日，中华人 民共和国与世界银行就本项目签籲了《贷款协定》（贷款号：8849一CN), 江襼省人民政府与世界银行签署了《项目协议》。 2018年9月19日，本项目正式生效，世界银行确认提供2亿美元的 贷款，贷款期限29年（含宽限期6年）。 项目范围涉及7个县（市、区）的7个子项目，包括吉安市永新县、 抚州市临川区、东乡区、金溪县、南丰县、九江市修水县、景德镇市乐平 市。拟建项目有3个方面的内容，包括：l）供水基础设施建设与改造以 及智能水务建设；2）农村污水处理发展；3）项目管理和公众参与。 项目旨在通过可持续经营及有效运作方式改善城乡供水和农村污水 治理水平，提高服务质量。区域内集中供水普及率达到95％以上，管网覆 盖率100%，供水安全保证率不低于95%，事故时供水保证率不低于70%, 供水水质全面达到《饮用水卫生标准（GB 5 749一2006）》，无收益水比例 降至25％以下，逐步达到“一统筹、五统一”即：统筹规划、统一建设、统 一水价、统一水质、统一标准、统一服务。 农村污水处理目标：通过示范乡镇污水处理项目的实施，积极探索农 村污水处理建设投资运营模式。 项目可研估算总投资24.5亿元，设计概算批复总投资25.01亿元。 (2）项目进展情况 l）项目投资数据 2023年计划完成投资目标4.46亿元，项目实际完成投资额3.54亿元， 项目累计完成投资额巧．40亿元。 2）世行贷款资金支付 截至2023年末，项目累计完成世界银行贷款资金提款1 .52亿美元， 占世界银行贷款总额76%，世界银行贷款报账累计1.49亿美元，折合人 14 民币10。06亿元，其中2023年度完成世界银行贷款报账2.8亿元。 3）招标采购工作 截至2023年末，上传世界银行steP系统采购计划数69个，实际完 成．采购计划数67个；2023年度完成世界银行采购活动合同数H个，总 计2。犯亿元；剩余2个采购计划，采购金额约为0.5亿元。 截至2023年末，共签订合同数291个，总计19.79亿元。其中：世 界银行支付合同67个，共计16。74亿元；配套支付合同224个，共计3.05 亿元。 (3）项目建设情况 A．工程建设推进情况 2023年度项目新增自来水供应人口数约12.42万人，累计新增人口数 约52万人，完成绩效指标89%；新接入污水系统人数约500人，累计新 增人数约2.4万人，完成绩效指标86%；完成l智能水表安装数2.73万只， 累计安装水表数为19.94万只，完成绩效指标71%；新增和修复的供水管 道总镼度5%.79公里，累计供水管道总长度1652.35公里，完成绩效指标 88％。 B。非工程类项目进展情况 农村供水管理和政策建议研究、农村污水管理和政策建议研究报告已 完成修订，并获世界银行不反对意见；组织移民征地、公众参与、外部环 境、大坝安全、绩效评价监测机构随项目进展已开展相关评估监测工作， 相关的监测评价报告已完成编制并已提交世界银行。 2．财务报表编制范围 财务报表的簖制范围为省本级及7个县市子项目。包括江西省水利投 资集团有限公司世界银行贷款江襼省城乡供水一体化及农村污水处理工 程项目部簖报的财务报表和省财政厅专用账户报表。 3．主要会计政策 3.1项目财务报表按照财政部《世界银行贷款项目会计核算办法》（财 际字〔2000〕13号）的要求编制。 32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， 本期财务报表会计核算期间为2023年1月1日至2023年12月31日。 15 3.3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。 4．报表科目说明 4.1项目支出 项目累计支出人民币1,539,797,857.08元，占总投资计划的62,86％。 依据项目进度表（一）填列，其中： 1．供水基础设施建设与改造以及智能化方面支出人民币 l,390,300,915.72元，占项目总计划额的63.79%; 2．农村污水处理发展方面支出人民币30,853,515.08元，占项目总计 划额的54.65%; 3．公众参与及项目管理方面支出人民币2,881,974.42元，占项目总计 划额的5.86%; 4。建设期利息支出人民币99,356,73住92元，其中：国内借款利息 16,852,497.93元，世行贷款利息82,504,232.99元，占项目总计划额的 63 .97%; 5．先征费支出人民币3,541,350元（50万美元），占项目总计划额的 106.03%; 6．扼诺费支出人民币12,863,370.94元，占项目总计划额的216.61％。 4.2器材采购 2023年12月31日余额为人民币30,535,951.74元，主要是材料采购 款。 4.3货币资金 2023年12月31日货币资金余额为人民币30,816,464.97元，其中专 用账户存款2,593,892.81粎元（折合人民币18,371,764.61元）。 4.4预付及应收款 2023年12月31日余额为人民币21,251,105.17元。 4.5项目拨款 2023年12月31日余额为人民币257,3 12,724。72元，占项目总计划额 的23.10%，主要是项目累计到位的配套资金。 项目本期计划配套资金总额人民币92,433,208.n元，本期到位配套 l6 资金62,289,752.93人民币，占本期计划的67.39％。 4.6项目借款 2023年12月31日，国际复兴开发银行贷款余额1 52,181,722.89美元 （折合人民币l,077,857,488.97元），占贷款总额的76.09％。其中： ①货物、工程、咨询顾问服务、培训与研讨会、附加运营成本和非咨 询服务：累计提款支付140,681,722.89美元（折合人民币996,406,438.97 元）; ②先征费500,000粎元（折合人民币3,541,350元）; ③财政厅专户周转金11,000,000粎元（折合人民币77,909,700元）。 4.7应付款 2023年12月31日余额为人民币287,176,630.60元。 4.8留成收入 2023年12月31日余额为人民币54,534.67元，主要是累计利息及服 务费。 5．专用账户使用情况 项目贷款专用账户设在中国银行南昌市北湖支行，账号为 2037436977H，币种为粎元。专用账户期初842,%6.94美元。本期世界银 行回补41,281,903.45粎元、利息收入3,627.85美元、支付总额 39,534,545.43粎元、服务费60美元，年末余额2,593,892.81美元。 6．汇率采用情况 按照中国人民银行2023年12月29日汇率，即1美元＝人民币7.0827 兀。 7．其它需要说明的事项 7.1项目资金平衡表中“国际复兴开发银行贷款’，本期发生额与贷款协 定执行情况表中“本期提款数合计（人民币）”不一致，系本年汇兑损益和 以前年度汇兑损益综合造成。 l7 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview (1) Project brief In June 2018, Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank(hereinafter referred as "the project") was officially approved by the Executive Board of the World Bank; on July 11, the People's Republic of China and the World Bank signed the Loan Agreement (Loan No.: 8849-CN), and the Jiangxi Provincial People's Goverru-nent and the World Bank signed the Project Agreement. On September 19, 2018, the project came into effect officially. The World. Bank confirmed to provide USD 200 million for the project, with a loan term of 29 years (including a grace period of 6 years). The project covers 7 sub projects in 7 counties (cities/districts) respectively, including Yongxin County of Ji'An City; Linchuan District, Dongxiang District, Jinxi County, Nanfeng County of Fuzhou City; Xiushui County of Jitijiang City and Leping City(county level) of Jingdezhen City. The proposed project has three components, including:1) Expansion Rehabilitation and Modernization of Water Supply Services; 2) Demonstration of Rural Wastewater Management Services; 3) Project Management and Public Engagement. The project aims to improve the level of urban and rural water supply and rural wastewater management and improve the service quality through sustainable operation and effective operation. The popularization rate of centralized water supply in the region is over 95%, the coverage rate of pipe network is 100%, the assurance rate of water supply safety is not less than 95%, the assurance rate of water supply in case of accident is not less than 70%, the water quality of water supply fully meets the Standards for Drinking Water Qita.lity (GB5749-2006), the proportion of non-revenue water is reduced to less than 25%, and gradually meets the requirement: overall planning, unified construction, unified water price and unified water quality, unified standard and unified service. 18 Objectives of wastewater management: actively explore the investment and operation mode of rural wastewater management through the implementation of wastewater management project in demonstration township. The total investment of the project is estimated to be RMB 2.45 billion yuan in the feasibility study and RMB 2.501 billion yuan in the design budget approval. (2) Project progress 1) Project investment In year 2023, the project was planned to complete investment RMB 446 million yuan, the actual completed investment was RMB 354 million yuan, and the cumulative completed investment for the project was RMB 1.54 billion yuan. 2) Payment of World Bank loan As of the end of year 2023, the project has completed a total withdrawal of USD 152 million from the World Bank loans, accounting for 76% of the total World Bank loans. The total amount of the World Bank loan reimbursement has reached USD 149 million, equivalent to RMB 1.006 billion yuan, of which 280 million yuan was completed in year 2023. 3) Bidding and procurement As the end of year 2023, the number of planned procurement tasks uploaded on "step" system of the World Bank were 69, the actual completed tasks were 67; for the year 2023, 11 the World Bank procurement tasks were completed with a total contract value of RMB 232 million yuan; 2 were not completed with contract value about RMB 50 million yuan. As the end of year 2023, there were 291 contracts with a contract value of RMB 1.979 billion yuan, among which: 67 contracts were paid by the World Bank fund with a contract value of RMB 1.674 billion yuan, 224 contracts were paid by domestic counterpart fund with a contract value of RMB 305 million yuan. (3) Project construction A. Progress of engineering construction In 2023, the project added approximately 124,200 people to the water supply population, with a cumulative increase of approximately 520,000 people, 19 achieving a performance target of 89%; Approximately 500 people have been newly connected to the sewage system, with a cumulative increase of approximately 24,000 people, achieving a performance target of 86%; 27,300 smart water sets have been installed, with a cumulative installation of 199,400 sets, achieving a performance indicator of 71%; The total length of newly added and repaired water supply pipelines is 596.79 kilometers, with a cumulative total length of 1,652.35 kilometers, achieving the performance indicator of 88%. B. Progress of non engineering projects The research reports on rural water supply management and policy recommendations, as well as rural sewage management and policy recommendations, have been revised and have received no objections from the World Bank; The organization of immigration land acquisition, public participation, external environment, dam safety, and performance evaluation monitoring agencies has carried out relevant evaluation and monitoring work as the project progresses. The relevant monitoring and evaluation reports have been completed and submitted to the World Bank. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the above 7 sub projects and the province. Including the financial statements compiled by the Jiangxi Provincial Water Conservancy Investment Group Co., Ltd. The World Bank Financed Jiangxi Integrated Rural and Urban Water Supply and Wastewater Management Project Management Office(hereinafter referred as the PMO) and the Specail Account Statements set in Jiangxi Provincial Finance Department. 3. Major Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Projects (Caijizi[2000]No. 13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 3 1.The accounting period of the current financial statements is from January 1, 2023 to December 31, 2023. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 20 4. Explanation of Subjects 4.1 Total Project Expenditures The accumulated expenditure of the project was RMB 1,539,797,857.08 yuan, accounting for 62.86% of the total investment plan. Among them(listed in the Summary of Sources and Uses of Funds by Project Component I): 1. Expansion Rehabilitation and Modernization of Water Supply Services was RMB 1,390,300,915.72 yuan, accounting for 63.79% of the total planned amount of the project; 2. Demonstration of Rural Wastewater Management Services was RMB 30,853,515.08 yuan, accounting for 54.65% of the total planned amount of the project; 3. Public Engagement and Project Management was RMB 2,881,974.42 yuan, accounting for 5.86% of the total; 4. Interest during the construction period was RMB 99,356,730.92 yuan, including RMB 16,852,497.93 yuan of domestic loan interest and RMB 82,504,232.99 yuan of World Bank loan interest, accounting for 63.97% of the total; 5. Front-end fee was RMB 3,541,350 yuan (USD 500,000), accounting for 106.03% of the total; 6. Commitment fee was RMB 12,863,370.94 yuan, accounting for 216.61% of the total; 4.2 Equipment Purchase The balance of equipment purchase on December 31, 2023 was RMB 30,535,951.74 yuan,which was mainly for material advance payment. 4.3 Cash and Bank On December 31, 2023, the balance was RMB 30,816,464.97 yuan, of which the deposit in Special Account was USD 2,593,892.8 1(equivalent to RMB 18,371,764.61 yuan) 4.4 Prepaid and Receivable The balance on December 31, 2023 was RMB 21,251,105.17 yuan. 4.5 Project Appropriation Funds The balance on December 31, 2023 was RMB 257,312,724.72 yuan, accounting for 23.10% of the total planned amount of the project, which 21 mainly were the counterpart funds made available. The total planned counterpart funds of the project for current period are RMB 92,433,208.11 yuan. RMB 62,289,752.93 yuan of funds were made available, accounting for 67.39% of the total. 4.6 Project Loan The balance of IBRD loan on December 31, 2023 was USD 152,181,722.89 (equivalent to RMB 1,077,857,488.97 yuan);, accounting for 76.09% of the total loan amount, including: 1. Fees paid for goods, works consulting services, training and workshops, incremental operating costs and non-consulting services for the project USD 140,681,722.89(equivalent to RMB 996,406,438.97 yuan); 2. Front end fee USD 500,000(equivalent to RMB 3,541,350 yuan) 3. Working fund of the Special Account of Jiangxi Provincial Finance Department USD 1 1,000,000(equivalent to RMB 77,909,700 yuan). 4.7 Payable The balance on December 31, 2023 was RMB 287,176,630.60 yuan. 4.8 Retained Earnings The balance on December 31, 2023 was RMB 54,534.67 yuan, mainly due to accumulated interest and service fees. 5. Special Account The Special Account of the project was opened in Nanchang City Beihu Branch, Bank of China, with the account number of 203743697711 and USD the currency unit. The initial balance of the special account was USD 842,966.94. The total amount deposited by the World Bank in the year was USD 41,281,903.45, interest income was USD 3,627.85, total payment was USD 39,534,545.43, service fee was USD 60, and year-end balance was USD 2,593,892.81. 6. Exchange Rate Adopted The exchange rate issued by the People's Bank of China on December 29, 2023 was adopted, which was USD 1= RMB 7.0827 yuan. 7. Other Matters 22 7.1 The difference between the IBRD "Ending Balance" and the "Beginning Balance" in Balance Sheet, and that between the "Current Period Actual" in the Summary of Sources and Uses of Funds by Project Component and the "Current-period Withdrawals" in the Statement of Implementation of Loan Agreement are caused by exchange gains and losses over the years. 23 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 制情况和项目管理情况、以前年度审计发现问题未整改情况等。我们 发现存在如下问题： （一）项目管理方面存在的问题 1．部分固定资产核算、管理不规范。 永新县建设指挥部2020年采购的永新县子项目电脑设备5.42万 元、丰田车21.46万元，2023年10月已作办公用的新建综合楼（但 未验收），合同金额492.96万元，已支付工程款41 8.81万元，截至 2023年末，上述资产仍未转入“固定资产”科目核算，也未计提折旧。 以上行为不符合《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 计账簿，簖制财务会计报告”和《企业会计准则第4号―固定资产》 第十四条“企业应当对所有固定资产计提折旧”的规定。建议你单位加 强监管，督促项目实施单位严格按照相关规定，加强固定资产管理， 计提折旧。你单位已接受审计建议。 2．部分工程变更程序不符合规定。 一是临川区子项目农村配水管网安装及部分城区供水管网改造 工程于2021年1月签订施工总扼包合同，合同工期18个月，合同金 额1,839.96万元。截至目前，城区5条管网已完成4条管网建设，完 成管道安装4.3公里；3个乡镇供水工程中的崇岗镇供水工程已基本 完成，但连城乡、温泉镇供水工程因乡镇水厂未收购，只铺设了2.6 公里的管道，进村入户工程未能开展；累计完成投资511.9万元。建 设方江襼省临川润泉供水有限公司与施工单位签订了解除合同协议 书并取消余下工程（约1,300万元），该工程变更未按规定备案。 二是永新县建设指挥部提供了永新县城南自来水厂原水输水管 道安装工程的15份工程变更单，涉及金额269.9万元。上述变更单 的工程内容在投标时没有报价。在结算时，在施工单位未按规定先申 24 请变更单价的情况下，业主和工程审核单位就对工程变更的造价进行 了审核。 以上行为不符合《世行贷款江襼省城乡供水一体化及农村污水处 理工程项目工程变更操作管理细则》第十五条“工程变更包含一般变 更及重大变更：（二）重大变更：是指工程规模、设计标准、建筑物 平面布籮、工艺流程、结构型式、建筑物材料、地基处理方案等发生 重大变化的，单个合同中单一事件的工程变更费用全200万元的”、第 十六条“……重大变更由建设单位自行审批后报省项目部备案，如有 必要，还须报相关主管部门审批”和《世行贷款江西省城乡供水一体 化及农村污水处理工程项目设计变更管理细则》第二十三条“工程变 更程序：（三）工程变更令：二。…若变更工程不能套用工程量清单单 价时，扼包人要上报变更单价，经监理审核，报业主和全过程审计单 位分别审定后，监理工程师再核发工程变更令”的规定。建议你单位 加强监管，督促项目实施单位加强工程管理，确保工程变更合法合规。 你单位已接受审计建议。 3．部分项目施工单位履职不到位。 2024年3月29日，对南丰县子项目洽湾镇上店村仓下组开挖供 水管PE 110管道及铺设供水管PEll0管道施工现场抽查审计，发现 施工单位项目负责人、项目经理均不在现场。 3月28日，对金溪县子项目农村配水管网及部分城区供水管网 改造工程现场抽查审计发现，现场工作人员非中标单位拟派人员；施 工日志记录管籑铺设已施工中粗砂，与实际不符合，记录不真实。 以上行为不符合《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己的义务，，和《建筑施工项目经理质量安 全责任十项规定（试行）》（建质〔2014〕123号）“一、建筑施工 项目经理必须按规定取得相应执业资格和安全生产考核合格证书；合 同约定的项目经理必须在岗履职，……”以及《世界银行贷款江西省 城乡供水一体化及农村污水处理工程金溪县农村配水管网及部分城 区供水管籑改造施工总扼包合同》“一般合同条款第一节／总则／9人员 和设备／9 .1扼包商应雇用其投标文件中所述的关键人员和设备，或项 目监理批准的其它人员和设备以实施本工程。关键人员和设备的替换 只有在其资历和性能方面相当或优于原投标文件中所提议的关键人 员和设备时，并经项目监理批准方可进行’，的规定。建议你单位加强 25 监管，督促项目实施单位要求施工方依法履行义务，保证工程质量。 你单位已接受审计建议。 4．部分项目监理单位履职不到位。 2024年3月29日，对南丰县子项目洽湾镇上店村仓下组开挖供 水管PE 110管道及铺设供水管PE 110管道施工现场抽查审计，发现 监理单位现场监理人员饶某、总监胡某均不在施工现场。 截至审计日，东乡区子项目还未全面竣工验收，现场抽查审计发 现，监理人员均已撤场，监理日志记录不规范。 抽查审计永新县城南水厂工程2020年9月1日至2021年2月 28日监理日志时发现，记录人和总监签名栏大部分未署名，安全监 理日记中安全监理员和总监理工程师栏未署名；且未提供后续监理日 士 以上行为不符合《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己的义务，，和《建设工程质量管理条例》 （国务院令第714号）第三十六条“工程监理单位应当依照法律、法 规以及有关技术标准、设计文件和建设工程承包合同，代表建设单位 对施工质量实施监理，并对施工质量承担监理责任”以及《世界银行 贷款江襼省城乡供水一体化及农村污水处理工程永新县子项目建设 工程监理合同》“通用合同条款第二十八条：及时做好工程施工过程 各种监理信息的收集、整理和归档，并保证现场记录、试验、检验、 检查等资料的完整和真实”的规定。建议你单位加强监管，督促项目 实施单位要求监理单位依法履行义务，保证工程质量。你单位已接受 审计建议。 5．部分工程未及时办理竣工结算、决算和验收手续。 一是2022年9月27日，东乡区城镇发展服务中心出具了东乡城 东净水厂新建工程及原水输水管道安装工程施工总承包合同的工程 质量验收报告。截至审计日，该工程仍未办理完成竣工价款结算。 二是2021年9月，修水县第三水厂改扩建工程子项目竣工，并 已投入佼用。截至审计日，该项目仍未办理竣工决算及验收手续。 以上行为不符合《基本建设财务规则》（财政部令第81号）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”、第三十三条“项目建设单位在项 26 目竣工后，应当及时簖制项目竣工财务决算，并按照规定报送项目主 管部门”和《中华人民共和国建筑法》第六十一条“……建筑工程竣工 经验收合格后，方可交付佼用；未经验收或者验收不合格的，不得交 付佼用”的规定。建议你单位加强监管，督促项目实施单位严格依法 尽快办理竣工结算、决算和验收手续。你单位已接受审计建议。 （二）项目绩效方面存在的问题 项目进度缓慢。 本项目总计划投资额24.49亿元，截至2023年末，累计完成投 资15.4亿元，累计完成率62.88％。2023年计划投资44,620.12万元， 实际完成投资35,419.97万元，年计划完成率79.38％。 以上行为不符合《国际金融组织和外国政府贷款赠款管理办法》 （财政部第85号令）第十二条“项目实施单位履行下列职责：二。二 （二）按照贷款、赠款法律文件和国内相关规定，落实项目配套资金， 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。建议你单位加强项目管理，加快项目建设进度。你单位已接受 审计建议。 （三）以前年度审计发现问题未整改情况 2能2年度审计报告反映的“工程进度缓慢，，、“部分工程验收不规 范”问题，截至2023年末，省项目部虽加强了整改，但仍未完全整改 到位。建议你单位加强项目管理，加快项目建设进度，进一步完善工 程验收程序。你单位已接受审计建议。 （四）项目采购检查的情况 按照世界银行要求，我们对《世界银行贷款江西省城乡供水一体 化及农村污水处理工程项目一能源效率评估和整治工程合同》等9个 合同开展了采购后审检查，合同总金额人民币12,631 .08万元，分别 占应检查合同数和应检查合同金额的100％和100%（详见附表）。此 次检查为项目生效后的第4次检查，应检查后审合同数的统计期间是 2023年1月至2023年12月，检查中我们关注了采购过程、合同管 理和治理情况，未发现上述合同存在需进行澄清、调查和整改的问题。 27 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control, project management, and the follow-up of previous recommendations during the project implementing process. We found the following issues: Issues on project management 1. Some fixed assets accounting and management were not standardized. The Yongxin County Construction Headquarters purchased computer equipment worth RMB 54.2 thousand yuan and Toyota car worth RMB 214.6 thousand yuan for the Yongxin County sub-project in 2020. In October 2023, a new comprehensive building for office use was built (but not accepted), with a contract amount of RMB 4.9296 million yuaii. The project funds of RMB 4.1881 million yuan have been paid. As of the end of 2023, the above assets have not been transferred to the "fixed assets" account for accounting, nor have they been accrued for depreciation. The above practice did not comply with the provisions of Article 9 of the Accounting Law of the People's Republic of China, which states that "all units must conduct accounting based on actual economic business matters, fill in accounting vouchers, register accounting books, and prepare financial and accounting reports", and Article 14 of the Accounting Standardsfor Business Enterprises No. 4 - Fixed Assets, which states that "enterprises shall accrue depreciation for all fixed assets". We suggested that the PMO strengthen supervision and urge the project implementation unit to strictly comply with relevant regulations, strengthen fixed asset management, and accrue depreciation. The PMO accepted the suggestion. 2. Some engineering change procedures did not meet the regulations. First, the general contracting contract for the installation of rural water distribution pipeline network and the transformation of water supply pipeline network in some urban areas of Linchuan District sub project was signed in January 2021, with a contract period of 18 months and a contract amount of RMB 18.3996 million yuan. Up to now, the construction of 4 pipeline networks and the installation of 4.3 kilometers of pipelines have been completed in 5 pipeline networks in the urban area; 28 Chonggang town water supply project in the three township water supply projects has been basically completed, but Liancheng Town and Wenquan Town water supply projects have not been purchased as township water plants have not been purchased, only 2.6 kilometers of pipelines have been laid, and the project of entering villages and households has not been carried out; The total investment was RMB 5.119 million yuan. The builder, Jiangxi Linchuan Runquan water supply Co., Ltd., signed a contract termination agreement with the construction unit and canceled the remaining project (about RMB 13 million yuan), and the project change was not filed as required. Second, the construction headquarters of Yongxin County provided 15 engineering change orders for the installation of raw water transmission pipeline of Chengnan Waterworks in Yongxin County, involving an amount of RMB 2.699 million yuan. The project content of the above change order was not quoted at the time of bidding. At the time of settlement, when the construction unit fails to apply for change of unit price in accordance with the regulations, the owner and the project audit unit have audited the cost of project change. The above practice did not comply with Article 15 of the Detailed Rules for the Management of Engineering Changes of Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank, which states that "Engineering changes include general changes and major ones: (2) major changes: refers to major changes in project scale, design standards, building layout, process flow, structural type, building materials, foundation treatment plan, etc., and the engineering change cost of a single event in a single contract is not less than RMB 2 million yuan"and Article 16 "... major changes shall be submitted to the provincial project department for filing after self approval by the construction unit, and if necessary, to the relevant competent departments for approval", and Article 23 of the Detailed Rules for Management of Design Change of Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank " 'engineering change procedures' : (3) Engineering Change Order: ... if the unit price of the bill of quantities cannot be applied to the changed project, the Contractor shall report the unit price of the change, which shall be reviewed by the supervisor, submitted to the owner and the whole process audit unit for approval respectively, and then the supervision engineer shall issue the 'engineering change order' ". We suggested that the PMO strengthen supervision, urge the project implementation unit to strengthen project management, and ensure the legality and compliance of project changes. The PMO accepted the 29 suggestion. 3. Some construction units failed to perform their duties properly. On March 29, 2024, a spot check audit was conducted on the construction site of the excavation and laying of the water supply pipeline PE 110 in Cangxia Group, Shangdian Village, Qiawan Town, a sub project of Nanfeng County. It was found that the project leader and project manager were not present on site. On March 28th, during the on-site inspection and audit of the rural water distribution network and some urban water supply network renovation projects of the Jinxi County sub project, it was found that the on-site staff were not intended to be dispatched by the winning bidder; The construction log records that the pipeline network has been laid with medium coarse sand, which does not match the actual situation and is not accurate. The above practice did not comply with Article 509 of the Civil Code of the People's Republic of China, which states that "the parties shall fully fulfill their obligations as agreed", and the Ten Provisions on Quality and Safety Responsibilities of Construction Project Managers (Trial) (Jianzhi [2014] No. 123), which states that "I. Construction project managers must obtain corresponding professional qualifications and safety production assessment certificates in accordance with regulations; the project managers specified in the contract must perform their duties on duty...", as well as the General Contract for the Construction of Jinxi County Rural Water Distribution Network and Part of the Urban Water Supply Network Renovation ofJiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank, which stipulates that "General conditions of contract section I/general conditions/9 Personnel and Equipment/9.1 Contractor shall employ the key persomel and equipment described in his bid or such other personnel and equipment as the project supervisor may approve for the execution of the works. The replacement of key personnel and equipment shall be carried out only if their qualifications and perfonnance are equivalent to or better than those proposed in the original bid and approved by the project supervisor". We suggested that the PMO strengthen supervision and urge the project implementation unit to require the construction party to fulfill its obligations in accordance with the law and ensure the quality of the project. The PMO accepted the suggestion. 4. Some project supervision units failed to perform their duties properly. 30 On March 29, 2024, a spot check audit was conducted on the construction site of the excavation and laying of the water supply pipeline PE 110 in Cangxia Group, Shangdian Village, Qiawan Town, a sub project of Nanfeng County. It was found that the on-site supervision personnel Rao and the director Hu were not present at the construction site. As of the audit date, the sub project in Dongxiang District has not yet been fully completed and accepted. On site spot checks and audits have found that the supervision personnel have all been withdrawn, and the supervision log are not recorded as standard. During the random inspection and audit of the supervision log of Yongxin County Chengnan Water Plant Project from September 1, 2020 to February 28, 2021, it was found that most of the signature columns of the recorder and director were not signed, and the safety supervisor and chief supervising engineer columns in the safety supervision log were not signed; And no follow-up supervision logs were provided. The above practice did not comply with Article 509 of the Civil Code of the People's Republic of China, which states that "the parties shall fully fulfill their obligations as agreed", and Article 36 of the Regulations on the Quality Management of Construction Projects (State Council Order No. 714), which states that "the engineering supervision unit shall supervise the construction quality on behalf of the construction unit in accordance with laws, regulations, relevant technical standards, design documents, and construction contract, and assume supervision responsibility for the construction quality", as well as the Construction Supervision Contract for the Yongxin County Sub project of Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank "Article 28 of the general contract terms: Timely collect, organize, and archive various supervision information during the construction process, and ensure the completeness and authenticity of on-site records, tests, inspections, and other documents." The regulations. We suggested that the PMO strengthen supervision and urge the project implementation unit to require the supervision unit to fulfill its obligations in accordance with the law and ensure the quality of the project. The PMO accepted the suggestion. 5. The completion settlement, final settlement and acceptance procedures of some projects have not been performed timely. First, on September 27, 2022, Dongxiang District Urban Development Service Center issued the project quality acceptance report of the general 31 contract for the construction of Dongxiang Chengdong water purification plant new project and raw water transmission pipeline installation project. As of the audit date, the completion price settlement of the project has not yet been completed. Second, in September 2021, the sub project of the reconstruction and expansion project of the third water plant in Xiushui county was completed and put into use. As of the audit date, the project has not yet gone through the final settlement and acceptance procedures for completion. The above did not comply with Article 28 of the Financial Rules For Capital Construction (Decree No.81 of the Ministry of Finance), which states that "the project construction entity shall pay the project funds in strict accordance with the contract and the settlement procedures of the project price. The settlement of the completion price shall generally be completed within two months after the completion and acceptance of the project, and large projects shall generally not exceed three months" and Article 33 "after the completion of the project, the project construction unit shall prepare the final financial accounts of the project completion in time and submit them to the competent department of the project in accordance with the regulations", as well as Article 61 of the Construction Law of the People's Republic of China "the construction project shall not be delivered for use until the completion of the construction project has passed the acceptance; Those that have not been accepted or have been found unqualified for acceptance shall not be put to use". We suggested that the PMO strengthen supervision and urge the project implementation unit to complete the completion settlement, final settlement and acceptance procedures as soon as possible in strict accordance with the law. The PMO accepted the suggestion. Issues on project performance The project progress lags behind. The total planned investment of the project was RMB 2.449 billion yuan. As of the end of 2023, the cumulative investment available was RMB 1.54 billion yuan, with a cumulative completion rate of 62.88%. The planned investment amount for 2023 was RMB 446.2012 million yuan, and the actual completed investment amount was RMB 354.1997 million yuan, with an annual planned completion rate of 79.38%. The above practice did not comply with the Article 12 of the 32 Administrative Measures for the Loans and Grants from International Financial Organizations and Foreign Governments (Order No. 85 of the Ministry of Finance), which stipulates that project implementing units shall fulfill the following responsibilities: (2) in accordance with legal documents on loans and grants and relevant domestic regulations, implement project supporting funds, organize project procurement, carry out project activities, promote project progress, monitor project performance, etc. We suggested that the PMO strengthen project management and accelerate project construction progress. The PMO accepted the suggestion. The followed-up of previous recommendations The issues disclosed in 2022 audit: The project progress is slow; The acceptance of some projects were not standardized, as of the end of 2023, although the PMO had strengthened follow-up measures, have not yet been fully corrected. We suggested that the PMO strengthen project management, accelerate project construction progress and further improve acceptance procedures. The PMO accepted the suggestion. Review on project procurement As required by the World Bank, we have carried out procurement review on 9 contracts, including the Jiangxi Integrated Rural and Urban Water Supply and Sewage Treatment Project Financed by the World Bank: Energy Efficiency Assessment and Remediation Contracts, with a total contract amount of RMB 126.3108 million yuan, it accounts for 100% and 100% of the number of contracts to be reviewed and the amount of contracts to be reviewed respectively(see attached Annex for details). This inspection is the fourth inspection after the entry into force of the project. The statistical period of the number of post review contracts that should be inspected is from January 2023 to December 2023. 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