审计报告audit Report

中华人民共和国江西省审计厅

Jiangxi Provincial Audit Office of the People's Republic of China 审计报告 Audit Report

赣审外报〔2017〕10 号

JIANGXI AUDIT REPORT〔2017〕No. 10

项目名称:世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目 Project Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Financed by the World Bank

贷款号: 8234-CN Loan No.: 8234-CN

项目执行单位：世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目办 Project Entity: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Leading Group Office

会计年度：2016 Accounting Year: 2016 目录 Contents

一、审计师意见...... 1 Ⅰ.Auditor’s Opinion…...... 3 二、财务报表及财务报表附注...... 5 Ⅱ.Financial Statements and Notes to the Financial Statements...... 5 （一）资金平衡表...... 5 i. Balance Sheet...... 5 （二）项目进度表...... 7 ii. Summary of Sources and Uses of Funds by Project Component...... 7 （三）贷款协定执行情况表...... 9 iii. Statement of Implementation of Loan Agreement...... 9 (四)专用账户报表…………………………………………………… ..10 iv. Special Account Statement…………………………………………..10 （五）财务报表附注...... 12 Ⅵ. Notes to the Financial Statements...... 17 三、审计发现的问题及建议...... 22 Ⅲ.Audit Findings and Recommendations...... 25 附表 1：采购检查情况表...... 34 AnnexⅠ: Procurement Post Review Sheet...... 34 附表 2：已检查合同清单...... 38 Annex Ⅱ: List of Contracts Reviewed...... 38 一、审计师意见

审计师意见

江西省世行贷款鄱阳湖生态经济区及流域城镇发展示范项目办：

我们审计了世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目 2016 年 12 月 31 日的资金平衡表及截至该日同年度的项目进度表、贷款协定执行情况表和专用账户报表等特定目的财务报表及财务报表附注（第 5 页至第 21 页）。

（一）项目执行单位及江西省财政厅对财务报表的责任

编制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况表是你单位的责任，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，并使其实现公允反映。（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，为发表审计意见提供了基础。

1 （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江西鄱阳湖生态经济区及流域城镇发展示范项目 2016 年 12 月 31 日的财务状况及截至该日同年度的财务收支、项目执行情况。

（四）其他事项

我们还审查了本期内报送给世界银行的第 5 至 6 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和审计发现的问题及建议。

中华人民共和国江西省审计厅 2017 年 6 月 26 日

地址：江西省南昌市叠山路 209 号邮政编码：330006 电话：0791-86817626 传真：0791-86823311

2 I. Auditor’s Opinion

Auditor’s Opinion

To: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Management Office

We have audited the special purpose financial statements (from page 5 to page 21) of Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2016, 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.

(I) Project Entity and Jiangxi Finance Department's Responsibility for the Financial Statements

The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Jiangxi 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.

(II) Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant

3 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.

(III) Opinion

In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project financed by the World Bank as of December 31, 2016, its financial receipts and disbursements and the project implementation for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project Loan Agreement.

(IV) Other Matter

Besides, we have audited the withdrawal applications from NO.5 to N0.6 and the attached statements of expenditure, in our opinion, these statements of expenditure accord with the Project Loan Agreement and can be used as basis for withdrawal application.

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 26, 2017

Address: No.209 Dieshan Road, Nanchang City, Jiangxi Province, P.R. China Postcode: 330026 Tel.: 0791-86817626 Fax:0791-86823311

The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version.

4 二、财务报表及财务报表附注 Ⅱ. Financial Statements and Notes to the Financial Statements （一）资金平衡表 i. Balance Sheet 资金平衡表 BALANCE SHEET 2016 年 12 月 31 日（As of December 31,2016）项目名称：世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目 Project Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Financed by the World Bank 编报单位：江西省世行贷款鄱阳湖生态经济区及流域城镇发展示范项目办货币单位：人民币元 Entity Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Currency Unit: RMB Yuan Town Development Project Management Office 行行次期初数期末数期初数期末数资金占用资金来源次 Line Beginning Ending Beginning Ending Application of fund Sources of Fund Line No. Balance Balance Balance Balance No. 一、项目拨款合计一、项目支出合计 1 594,406,919.85 828,261,728.75 Total Project Appropriation 28 284,139,857.11 365,082,919.83 Total Project Expenditures Funds 二、项目资本与项目资本 1.交付使用资产 2 0.00 0.00 公积 Project Capital and 29 0.00 0.00 Fixed Assets Transferred Capital Surplus 2.待核销项目支出其中：捐赠款 Including: Construction expeditures to 3 0.00 0.00 30 0.00 0.00 Grants be disposed 3.转出投资三、项目借款合计 4 0.00 0.00 31 271,797,393.76 440,551,513.35 Investments Transferred-out Total Project Loan 1.项目投资借款 4.在建工程 5 594,406,919.85 828,261,728.75 Total Project Investment 32 271,797,393.76 440,551,513.35 Construction in progress Loan 二、应收生产单位投资借款（1）国外借款 6 0.00 0.00 33 271,797,393.76 440,551,513.35 Investment Loan Receivable Foreign Loan 其中：应收生产单位世行贷其中：国际开发协会款 Including: World Bank 7 0.00 0.00 34 0.00 0.00 Including: IDA Investment Loan Receivable 三、拨付所属投资借款国际复兴开发银行 Appropriation of Investment 8 0.00 0.00 35 271,797,393.76 440,551,513.35 IBRD Loan 其中：拨付世行贷款 Including: Appropriation of 技术合作信贷 9 0.00 0.00 36 0.00 0.00 World Bank Investment Technical Cooperation Loan 联合融资四、器材 Equipment 10 0.00 0.00 37 0.00 0.00 Co-Financing 其中：待处理器材损失（2）国内借款 Including : Equipment 11 0.00 0.00 38 0.00 0.00 Domestic Loan Losses in Suspense 五、货币资金合计 2．其他借款 12 61,364,159.61 72,442,384.42 39 0.00 0.00 Total Cash and Bank Other loan

5 四、上级拨入投资借款 1．银行存款 13 61,343,286.86 72,437,779.27 Appropriation of Investment 40 0.00 0.00 Cash in Bank Loan 其中：拨入世行贷款其中：专用帐户存款 14 45,868,679.46 35,620,058.69 Including: World Bank 41 0.00 0.00 Including : Special Account Loan 2．现金五、企业债券资金 15 20,872.75 4,605.15 42 0.00 0.00 Cash on Hand Bond Fund 六、预付及应收款合计六、待冲项目支出 Total Prepaid and 16 31,210,675.00 19,386,073.86 Construction Expenditures 43 0.00 0.00 Receivable to be offset 其中：应收世行贷款利息七、应付款合计 Including: World Bank Loan 17 0.00 0.00 44 130,959,490.53 114,329,496.93 Total Payable Interest Receivable 应收世行贷款承诺费其中：应付世行贷款利息 World Bank 18 0.00 0.00 Including: World Bank 45 159,811.27 391,886.71 Loan Commitment Fee Loan Interest Payable Receivable 应收世行贷款资金占用费应付世行贷款承诺费 World Bank Loan 19 0.00 0.00 World Bank Loan 46 0.00 0.00 Service-Fee Receivable Commitment Fee Payable 应付世行贷款资金占用费七、有价证券 Marketable 20 0.00 0.00 World Bank Loan Service 47 0.00 0.00 Securities Fee Payable 八、固定资产合计八、未交款合计 21 0.00 0.00 48 0.00 0.00 Total Fixed Assets Other payable 固定资产原价九、上级拨入资金 22 0.00 0.00 49 0.00 0.00 Fixed Assets, Cost Appropriation of Fund 减：累计折旧十、留成收入 Less: Accumulated 23 0.00 0.00 50 85,013.06 126,256.92 Retained Earnings Depreciation 固定资产净值 24 0.00 0.00 51 0.00 0.00 Fixed Assets, Net 固定资产清理 Fixed Assets Pending 25 0.00 0.00 52 0.00 0.00 Disposal 待处理固定资产损失 Fixed Assets Losses in 26 0.00 0.00 53 0.00 0.00 Suspense 资金占用合计资金来源合计 27 686,981,754.46 920,090,187.03 54 686,981,754.46 920,090,187.03 Total Application of Fund Total Sources of Fund

6 （二）项目进度表 ii. Summary of Sources and Uses of Funds by Project Component 项目进度表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I 本期截至 2016 年 12 月 31 日 (For the period ended December 31,2016) 项目名称：世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目 Project Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Financed by the World Bank 编报单位：江西省世行贷款鄱阳湖生态经济区及流域城镇发展示范项目办货币单位：人民币元 Entity Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Management Office Currency Unit: RMB Yuan 本期 Current Period 累计 Cumulative 项目内容本年计划额本期发生额本期完成比项目总计划额累计完成额累计完成比 Project Component Current year Budget Current Period % completed Life of PAD Cumulative Actual % completed 资金来源合计 Total Financing 251,050,000.00 249,A6c9t7u,a1l82.31 99.46% 1,898,161,000.00 805,634,433.18 42.44% 一.世行贷款 World Bank Loan 170,000,000.00 168,754,119.59 99.27% 945,000,000.00 440,551,513.35 46.62% 二.配套资金 Counterpart Fund 81,050,000.00 80,943,062.72 99.87% 953,161,000.00 365,082,919.83 38.30% 1.省级配套 Province Counterpart Fund 1,050,000.00 1,352,000.00 128.76% 11,090,000.00 6,552,000.00 59.08% 2.县财政配套 County Counterpart Fund 80,000,000.00 79,584,979.27 99.48% 942,071,000.00 357,869,950.17 37.99% 3.建设单位自筹 Self-raising by the Construction Unit 6,083.45 660,969.66 资金运用合计 Total Application of Funds 40,392,432.00 233,854,808.90 578.96% 1,898,161,000.00 828,261,728.75 43.63% 1.改善交通基础设施 Transportation Infrastructure 35,752,432.00 163,376,843.53 456.97% 1,202,884,000.00 627,534,008.16 52.17% Improvement 2.水资源管理基础设施 Water Resources Management 41,702,775.06 530,934,000.00 124,231,913.54 23.40% Infrastructure 3.项目管理和能力建设 Project Management and Capacity 4,440,000.00 4,213,008.76 94.89% 144,396,000.00 38,802,526.22 26.87% Building 4.先征费 Front-end Fee 2,360,000.00 2,286,337.50 96.88% 5.建设期贷款利息 Interest 200,000.00 3,809,561.32 1904.78% 17,587,000.00 5,671,144.83 32.25% 6.汇兑损益 Exchange gain or loss 20,752,620.23 29,735,798.50 差异 Difference 15,842,373.41 -22,627,295.57 1. 应收账款变化 Change in Receivable -11,824,601.14 19,386,073.86 2. 应付账款变化 Change in Payable 16,629,993.60 -114,329,496.93 3. 货币资金变化 Change in Cash and Bank 11,078,224.81 72,442,384.42 4. 其它 Other -41,243.86 -126,256.92

7 项目进度表(二) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT II 本期截至 2016 年 12 月 31 日 (For the period ended December 31,2016) 项目名称：世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目 Project Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Financed by the World Bank 编报单位：江西省世行贷款鄱阳湖生态经济区及流域城镇发展示范项目办货币单位：人民币元 Entity Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Management Office Currency Unit: RMB Yuan

项目支出 Project Expenditure 项目工程内容已交付资产累计在建工程待核销项目支出转出投资 Description Asset Transferred Grand Total 固定资产流动资产无形资产递延资产 Work in Progress Construction Investments Expenditures Transferred-out Fixed Asset Current Asset Intangible Asset Deferred Asset 1.改善交通基础设施 Transportation Infrastructure 627,534,008.16 0.00 0.00 0.00 0.00 627,534,008.16 0.00 0.00 Improvement 2.水资源管理基础设施 Water Resources Management 124,231,913.54 0.00 0.00 0.00 0.00 124,231,913.54 0.00 0.00 Infrastructure 3.项目管理和能力建设 Project Management and Capacity 38,802,526.22 0.00 0.00 0.00 0.00 38,802,526.22 0.00 0.00 Building 4.先征费 Front-end Fee 2,286,337.50 0.00 0.00 0.00 0.00 2,286,337.50 0.00 0.00 5.建设期贷款利息 Interest in 5,671,144.83 5,671,144.83 construction period 6. 汇兑损益 Exchange rate gain 29,735,798.50 29,735,798.50 or loss 合计 Total 828,261,728.75 0.00 0.00 0.00 0.00 828,261,728.75 0.00 0.00

8 （三）贷款协定执行情况表 iii. Statement of Implementation of LoanAgreement

贷款协定执行情况表 STATEMENT OFIMPLEMENTATION OF LOANAGREEMENT 本期截至 2016 年 12 月 31 日 (For the period ended December 31,2016) 项目名称：世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目 Project Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Financed by the World Bank 编报单位：江西省世行贷款鄱阳湖生态经济区及流域城镇发展示范项目办货币单位：美元/人民币元 Entity Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project Management Office Currency Unit: USD/RMB Yuan

核定贷款金额本年度提款数累计提款数类别 Loan Amount (Current-period Withdrawals) (Cumulative Withdrawals) Category 美元(USD) 美元(USD) 折合人民币(RMB) 美元(USD) 折合人民币(RMB) 1.土建工程 Civil Works 145,217,900.00 21,528,396.76 149,342,488.32 50,872,504.83 352,902,566.01 2.货物、咨询服务和培训 Goods, Consultant Services and Training 4,407,100.00 122,905.29 852,594.00 259,993.13 1,803,572.34 3.先征费 Front end fee 375,000.00 375,000.00 2,601,375.00 4.专用账户 Special Account 12,000,000.00 83,244,000.00 总计 Total 150,000,000.00 21,651,302.05 150,195,082.32 63,507,497.96 440,551,513.35

9 (四)专用账户报表 iv. Special Account Statement

专用账户报表 SPECIAL ACCOUNT STATEMENT 本期截至 2016 年 12 月 31 日 (For the period ended December 31,2016) 项目名称：世行贷款江西省鄱阳湖生态经济区及帐号：64011457700000018 流域城镇发展示范项目 Account No. : 64011457700000018 Project name: Jiangxi Poyang Lake Basin and 世界银行贷款号： 4720-CHA 货币种类：美元 Ecological Economic Zone SmallTown Development Project Financed by the World Bank WorldBankLoan:4720-CHA 开户银行名称：浦发银行南昌分行 Currency: USD 编报单位：江西省财政厅 Depository Bank.: Shanghai Pudong Development Bank Nanchang Branch Prepared by: The Finance Department of Jiangxi Province

A 部分：本期专用帐户收支情况金额 Part A: Account Activity for the Period Amount 期初余额 7,063,674.92 Beginning Balance 增加 Add：本期世界银行回补总额 21,651,302.05 Total amount deposited by World Bank 本期利息收入总额（存入专用帐户部分） 2,711.52 Total Interest earned this period if deposted in Special Account 本期不合格支出归还总额 Total amount refunded to cover ineligible expeditures 减少 Deduct 本期支付总额 23,582,895.54 Total amount withdrawn 本期未包括在支付额中的服务费支出 Total service charges if not included in above amount withdrawn 期末余额 5,134,792.95 Ending balance （后续To be continued）

10 B 部分：专用帐户调节 Part B: Account Reconciliation 1.世界银行首次存款总额 12,000,000.00 Amount advanced by World Bank 减少 Deduct 2.世界银行回收总额 0.00 Total amount recovered by World Bank 3.本期期末专用帐户首次存款净额 12,000,000.00 Outstanding amount advanced to the Special Account at month/day/year 4. 专用帐户期末余额 5,134,792.95 Ending balance of Special Account at month/day/year 增加 add： 5.截止本期期末已申请报帐但尚未回补金额 Amount claimed but not yet credited at month/day/year 申请书号金额 Application no. Amount

6. 截止本期期末已支付但尚未申请报帐金额 6,875,455.91 Amount withdrawn but not yet claimed 7. 服务费累计支出（如未含在 5 和 6 栏中） Cumulative service charges ( if not included in item 5. Or 6) 减少 Deduct: 8. 利息收入（存入专用帐户部分） 10,248.86 Interest earned ( if included in Special Account) 9. 本期期末专用帐户首次存款净额 12,000,000.00 Total advance to Special Accounted for at month/day/year

11 （五）财务报表附注

财务报表附注

1．项目情况世界银行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目贷款号为 8234-CN，旨在通过改善江西省示范城镇重点发展基础设施，提高城镇公众服务水平。该项目的项目协议、贷款协定于 2013 年 5 月 17 日签订，2013 年 7 月 19 日生效。 2014 年开始进行项目中期调整，取消包括道路、公交站和河道治理、水厂等 8 个分项目，新增 6 个分项目；土建工程类支付比例由 68%调整为 100%，费用之间也进行调整，关账日期延期至 2019 年 12 月 31 日。世行同意了中期调整方案，并于 2016 年 1 月和 12 月对涉及《贷款协议》中的条款进行修改。项目计划总投资由 205,308.80 万元人民币调整为 189,816.1 万元人民币，其中世界银行贷款 15,000 万美元，折合人民币 94,500 万元。 1.1 项目区分布南昌、萍乡、九江、赣州、吉安、宜春、抚州和上饶 8 个设区市的 11 个县(市)，即：南昌市的进贤县、萍乡市的芦溪县，九江市的九江县和共青城市、赣州市的赣县和瑞金市、吉安市的井冈山市、宜春市的宜丰县、抚州市的南丰县、上饶市的横峰县和德兴市实施。 1.2 中调后的投资安排项目计划总投资 189,816.1 万元人民币，其中世行贷款 15000 万美元（折合人民币 94,500 万元），占计划总投资的 49.8%，国内配套资金 95,316.10 万元（约合 15,129.0 万美元），占计划总投资的 50.2%。其中：子项目 A. 改善交通基础设施子项目投资 121,326.0 万元人民币（约合 19,258 万美元），占总投资的 63.9%; 子项目 B. 水资源管理基础设施子项目投资 53,814.1 万元人民币（约合 8,542 万美元），占总投资的 28.4%; 子项目 C. 项目管理和能力建设子项目投资 14,440 万元人民币（约合 2,292 万美元），占总投资的 7.6%;

12 项目先征费 236.0 万元人民币（约合 37.50 万美元），占总投资的 0.1%。（详见下表）单位：万元人民币

序号子项目评估值中调值增减+/- 1 改善交通基础设施 130,266.00 121,326.0 -8,940 2 水资源管理基础设施 59,099.00 53,814.1 -5,284.9 3 项目管理和能力建设 15,707.60 14,440 -1267.6 4 先征费 236.20 236 -0.2 合计 205,308.80 189,816.1 -15,492.7

1.3 项目建设内容江西鄱阳湖生态经济区及流域城镇发展示范项目由 20 个城镇基础设施建设工程和项目管理与能力建设项目组成。项目建设内容

序号子项目主要内容

在 8 个县（市）建设 15 个交通基础设施项目，其 1 改善交通基础设施中道路工程 13 个、桥梁工程 2 个。在 4 个县（市）建设城市防洪和水资源管理项目 5 2 水资源管理基础设施个，其中城市防洪工程 4 个、湿地保护项目 1 个

3 项目管理和能力建设包括机构能力加强、项目监测和评价。

2.财务报表编制范围本财务报表的编制范围为 11 个项目县(市)及省本级。财务报表由 11 个项目县（市）办公室进行编制，最后由江西省世行贷款鄱阳湖生态经济区及流域城镇发展示范项目领导小组办公室汇总编报。

3．主要会计政策 3.1 本项目财务报表按照财政部《世界银行贷款项目会计核算办法》（财际字（2000）13 号）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。

13 3.3 本项目会计核算以“权责发生制”作为记账原则，采用借贷复式记账法记账，以人民币为记账本位币。

4．报表科目说明 4.1 项目支出 2016 年项目支出人民币 233,854,808.90 元，累计支出人民币 828,261,728.75 元，占总投资计划的 43.6%。其中：子项目 A. 改善交通基础设施子项目支出人民币 627,534,008.16 元，占子项目 A 总计划额的 52.2%; 子项目 B. 水资源管理基础设施子项目支出人民币 124,231,913.54 元，占子项目 B 总计划额的 23.4%; 子项目 C. 项目管理和能力建设子项目支出人民币 38,802,526.22 元，占子项目 C 总计划额的 26.8%; 支出项目先征费人民币 2,286,337.50 元（约合 37.50 万美元），占该类计划的 96.9%；建设期贷款利息人民币 5,671,144.83 元，占该类计划的 32.2%；汇兑损益 29,735,798.5 元。 4.2 货币资金 2016 年 12 月 31 日货币资金余额为人民币 72,442,384.42 元，比上年增加人民币 11,078,224.81 元，其中专用账户存款折合人民币 35,620,058.69 元。 4.3 预付及应收款 2016 年 12 月 31 日余额为人民币 19,386,073.86 元，主要是预付工程款费用。 4.4 项目拨款 2016 年 12 月 31 日余额为人民币 365,082,919.83 元，是省、（县）市各级到位的配套资金。项目计划配套资金总额人民币 953,161,000.00 元，截至 2016 年 12 月 31 日到位配套资金 365,082,919.83 人民币元，占计划的 38.3%。 4.5 项目借款 2016 年 12 月 31 日余额为人民币 440,551,513.35 元，其中：国际复兴开发银行贷款额为 63,507,497.96 美元，折合人民币 440,551,513.35 元。截至 2016 年 12 月 31 日，累计提取世界银行贷款资金

14 63,507,497.96 美元，占贷款总额的 42.34%。其中：土建工程累计提款 50,872,504.83 美元，占该类计划的 36.03%；货物、咨询服务和培训类累计提款 259,993.13 美元，占该类计划的 5.9%；先征费本金化 375,000 美元，占该类计划的 100%。 4.6 应付款 2016 年 12 月 31 日余额为人民币 114,329,496.93 元，主要是尚未支付的勘察设计费、工程款和工程质保金。 4.7 留成收入 2016 年 12 月 31 日余额为人民币 126,256.92 元，主要是利息收入。

5.专用账户使用情况本项目贷款专用账户设在浦发银行南昌分行，账号为 64011457700000018，币种为美元。2014 年 1 月 15 日专用账户首次存款 12,000,000.00 美元。2016 年年初余额为 7,063,674.92 美元，本年度回补 21,651,302.05 美元，利息收入为 2,711.52 美元，本年度支付 23,582,895.54 美元，年末余额 5,134,792.95 美元。

6.汇率采用情况按照中国人民银行 2016 年 12 月 31 日汇率，即 USD1＝人民币 6.937 元。

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期末数与期初数之差、项目进度表中相应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由于历年汇兑损益造成的。 7.2 上年度项目财务审计问题整改情况对审计发现的问题，各项目县（市）高度重视，认真组织整改，截止 2016 年底，除宜丰县保函超过期限未续约整改到位外，其他问题已基本整改到位。针对进贤、九江县的子项目勘察、设计服务未公开招标的问题，项目县承诺在今后项目建设各个环节，特别是勘察设计咨询服务方面，将严格按国家、世行相关法律、法规进行公开招投标。针对部分子项目施工单位、监理单位缺岗等管理方面的问题，省办及项目县（市）加强了对项目实施过程的管理与监督，进一步规范

15 了项目实施管理工作，在今后的项目实施中，杜绝类似的问题发生。 7.3《项目进度表 2-1》中的项目总计划额是采用中期调整后的数据。

16 V. Notes to the Financial Statements

Notes to the Financial Statements

I. Project Overview

The World Bank financed Poyang Lake Basin and Ecological Economic Zone Small Town Development Project(LN.NO.8234-CN) aims to improve key public services in participating small towns of Jiangxi Province through improvements to prioritized infrastructure. The Loan Agreement and the Project Agreement were signed on May 17, 2013 and became effective on July 19,2013. In 2014, the project mid-term review was launched, 8 sub-projects including roads, bus station and river control were cancelled, 6 new subprojects were added. The disbursement rate for civil works engineering was adjusted from 68% to 100%, and the relevant costs were adjusted, too. The project closing date was delayed to December 31, 2019. The World Bank approved the mid-term review plan and the terms relating to the Loan Agreement was revised in January 2016 and December 2016 respectively. The total investment of the project was adjusted from RMB2053.088million to 1898.161 million, of which, the World Bank loan is US$150 million. converting to RMB945 million in equivalence.

1.1Project Areas There are 11 project counties /cities under administration of 8 prefectures/cities which are respectively Jinxian county of Nanchang city, Luxi county of Pingxiang city, Gongqingcheng city and Jiujiang county of Jiujiang city, Ganxian county and Ruijin city of Ganzhou city, ,Jinggangshan of Ji’an city, Yifeng county of Yichun city,Nanfeng county of Fuzhou city, Dexing city and Hengfeng county of Shangrao city

1.2 Project Investment after Mid-term Review The total planned investment of the project is RMB1898.161 million, of which, US$150 million( about RMB945 million in equivalence) is contributed by the World Bank loan, accounting for 49.8% of the total investment, while RMB953.161 million (about US$151.29 million in equivalence is contributed by the domestic counterpart fund), accounting for 50.2% of the total investment, of which: The investment for Component A Transport Infrastructure Improvement is RMB 1213.26 million (about US$192.58 million in equivalence), accounting for 63.9% of the total investment;

17 The investment for Component B Water Resources Management Infrastructure is RMB 538.141 million (about USD 85.42 million in equivalence), accounting for 28.4% of the total investment; The investment for Component C Project Management and Capacity Building is RMB 144.4 million ( about USD22.92 million in equivalence) , accounting for 7.6% of the total investment. The project front-end fee is RMB2.362 million ( about US$ 0.375 million in equivalence), accounting for 0.1% of the total investment.( Please see the following tables for details)

No. Component Assessment Mid-term +/-Increase/ Value Review Value Decrease 1 Transport Infrastructure 130,266.00 121,326.0 -8,940 Improvement 2 Water Resources Management 59,099.00 53,814.1 -5,284.9 Infrastructure 3 Project Management and 15,707.60 14,440 -1267.6 Capacity Building 4 Front-end Fee 236.20 236 -0.2 合计 205,308.80 189,816.1 -15,492.7

1.3 Project Activities The project is comprised of 20 civil works subprojects and a project management and capacity building components. Project Activities

No Component Major Contents Transport 15 transport infrastructure subprojects are built in 8 1 Infrastructure counties/cities, of which, 13 subprojects belong to Improvement road infrastructure, 2 belong to bridge engineering There are 5 water resources management subprojects in Water Resources 4 counties/cities, of which, 4 subprojects belong to 2 Management urban flood control engineerings and 1 belong to Infrastructure wetland protection subproject. Project Management 3 and Capacity Capacity building, project monitoring and evaluation Building

2. Consolidation Scope of the Financial Statements The financial statements covers 11 counties/cities and the province itself. The financial statements are compiled respectively by 11 project offices

18 at counties/cities level and will be consolidated finally by the leading group office of Poyang Lake Basin and Ecological Economic Zone Small Town Development Project.

3. Accounting Policies 3.1The financial statements of the project are prepared in accordance with the requirements of Accounting Methods for the World Bank Financed Project (Caijizi〔2000〕13)

3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31 of each year.

3.3 The accruals basis and the debit/credit double-entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.

4．Explanation of Subjects 4.1 Total Project Expenditure In 2016, the project expenditure was RMB233,854,808.90, project accumulative expenditure was RMB828,261,728.75, accounting for 43.6% of the total planned investment, of which: The expenditure for Component A Transport Infrastructure Improvement was RMB627,534,008.16, accounting for52.2% of the total planned investment of the component A; The expenditure for Component B Water Resources Management Infrastructure was RMB124,231,913.54, accounting for 23.4%of the total planned investment of the component; The expenditure for Component C Project Management and Capacity Building was RMB 38,802,526.22 , accounting for 26.8% of the total planned investment of the component. The front-end fee was RMB2,286,337.5 ( about US$ 0.375 million in equivalence), accounting for 96.9% of the planned expenditure. The interest of the loan for the construction period was RMB5,671,144.83, accounting for32.2% of the plan. The gains or losses of the exchange rate is RMB 29,735,798.5.

4.2 Total Cash and Bank The balance on December 31, 2016 was RMB 72,442,384.42, with a year-on-year increase of RMB11,078,224.81 over the previous year, of which, the funds in the special account were converted to RMB 35,620,058.69.

19 4.3Total Prepaid and Receivable The balance on December 31, 2016 was RMB 19,386,073.86, which was mainly advance payment for works .

4.4 Total Project Appropriation Funds The balance on December 31, 2016 was RMB 365,082,919.83, which was the counterpart funds allocated by all levels including the province, the city and the county. The total planned counterpart funds of the project were RMB 953,161,000.00. By the end of December 31, 2016, the counterpart funds available in place were RMB 365,082,919.83 accounting for 38.3% of the plan.

4.5 Total Project Loan The balance on December 31, 2016 was RMB440,551,513.35, including the World Bank loan of US$63,507,497.96, equivalent to RMB440,551,513.35. By the end of December 31, 2016, the cumulative withdrawal of the World Bank loan was US$63,507,497.96, accounting for 42.34%, of which, the cumulative withdrawal of the loan for civil works was US$50,872,504.83, accounting for 36.03% of the plan; the cumulative withdrawal of the loan for goods, consultant service and training was US$259,993.13, accounting for 5.9% of the plan; front-end fee capitalization was US$375,000, accounting for 100% of the plan.

4.6 Total Payable The balance on December 31, 2016 was RMB114,329,496.93, which was mainly payment for the surveying and designing fee, engineering payment and quality guarantee deposit.

4.7 Retained Balance The balance on December 31, 2016 was RMB126,256.92, which was mainly interest revenue.

5. Special Account The special account of the loan is set in Nanchang Branch of Shanghai Pudong Development Bank, with the account number of 64011457700000018, and USD as currency unit. On January 15, 2014, the initial deposit of the Special Account was US$12,000,000.00. At the beginning of 2016, the balance was US$7,063,674.92, the replenishment in this year was US$21,651,302.05. This year the interest earned was US$2,711.52 and the disbursement was US$ 23,582,895.54. Thus, the ending balance was US$5,134,792.95.

20 6. Exchange Rate Adopted According to the exchange rate published by the People’s Bank of China on December 31,2016 , US$1=RMB 6.937

7. Other Explanation for the Financial Statements 7.1 In the project balance sheet, the difference of the World Bank loan at the end of the period with the beginning of the period, and the difference between the amount of current period and the withdrawal amount of the period in SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT were caused by the gains and losses of the exchange rate. 7.2 Rectification for Problems Discovered in the Financial Auditing of the Previous Year The project counties (cities) paid highly attention to problems discovered by the auditing and had taken measures for rectification. By the end of 2016, rectification measures have been basically put in place except the problem of letter of Guarantee in Yifeng county had exceed the deadline without extension. In terms of problems such as Jinxian and Jiujiang County didn’t procure surveying and designing service through open tendering, the project counties (cities) concerned committed to carry out open tendering strictly in accordance with the relevant laws and regulations of the State and the World Bank in the future projects construction, in particular, in the aspect of consulting services of survey and design. In view of the management problems such as unavailability of construction units and supervision units in some sub-projects, the provincial and counties (cities)project office had strengthened management and supervision on the project implementation, further standardizing management so as to prevent similar problems occurring in the future project implementation. 7.3. The project total planned investment in project progress table 2-1 was the data adopted after mid-term review.

21 三、审计发现的问题及建议

审计发现的问题及建议

除对财务报表进行审计并发表审计意见外，审计中我们还关注了项目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目管理情况、项目绩效及上年度审计建议整改落实情况。我们发现存在如下问题：

（一）违反国家法规或贷款协定的问题

1.部分子项目取得票据不合规（1）德兴市南门新区城市主干道路网完善项目支出未依法取得发票，涉及金额 776,551 元。 2016 年 12 月，德兴市南门新区城市主干道路网完善项目支付江西恒剑路桥工程有限公司工程款 776,551 元，未附建安工程发票。审计指出问题后，江西恒剑路桥工程有限公司补开了发票。（2）赣县子项目支出未取得发票。 2016 年，赣县义源区域城市路网完善工程项目工程支出 9,612,400 元，未取得发票。以上行为不符合《中华人民共和国发票管理办法》第二十条“所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。取得发票时，不得要求变更品名和金额”及《中华人民共和国会计法》第十四条“会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充”的规定。建议你办督促相关项目办加强对接收票据的审核，防止国家税款流失。你办已采纳审计建议。

2．部分项目县财政部门未及时拨付世界银行回补资金。（1）井冈山市财政局未及时拨付提款报账资金共计 7,450,312 元。 2016 年 6 月 13 日，井冈山市财政局收到世界银行回补资金

22 3,607,268 元，于 8 月 11 日拨付井冈山市项目办；2016 年 9 月 8 日，井冈山市财政局收到世界银行回补资金 2,177,594 元，于 2016 年 10 月 25 日拨付井冈山市项目办；2016 年 10 月 18 日，井冈山市财政局收到世界银行回补资金 1,665,450 元，于 2016 年 12 月 28 日拨付井冈山市项目办。（2）赣县财政局未及时拨付提款报账资金。 2016 年 8 月 3 日，赣县财政局收到世界银行回补资金 6,766,544 元，于 2016 年 9 月 6 日拨付赣县项目办。（3）九江县财政局未及时拨付提款报账资金。 2016 年 11 月 17 日，九江县财政局收到提款报账资金 6,899,443 元，于 2017 年 1 月 19 日拨付承包商。（4）赣县项目办应付未付承包商工程款。截至 2017 年 3 月，赣县项目办应付未付承包商工程款 9,055,795 元。以上行为不符合江西省财政厅关于印发江西省《国际金融组织与外国政府贷款项目提款报账管理办法》的通知（赣财外〔2008〕108 号）第十二条“直接提款报账单位依照国际金融组织和外国政府贷款的国家有关规定进行审核,对合格的提款报账申请应当在 5 个工作日内办理支付或者转国际金融组织支付”和《世行贷款江西鄱阳湖生态经济区及流域城镇发展示范项目财务管理手册》第四十五条 “报账资金拨付程序。项目县（市）财政局在收到省财政厅拨付的资金后应在省财政厅规定的工作日内拨付项目实施单位（或承包商）。以保证资金安全、及时有效地运转”的规定。建议省项目办和省财政厅督促相关县财政局和县项目办及时将项目资金拨付给相关项目单位并杜绝此类事件的发生。你办已经接受审计建议。

（二）项目管理方面存在的问题 1.进贤县项目办未按合同约定如期提供项目施工现场，造成项目无法开工。 2016 年 6 月 3 日，进贤县项目办与承包商安徽水利开发股份有限公司签订的青岚湖(内湖)防洪治涝建设工程土建施工项目（合同编号：JX-CW-01、合同金额人民币 7,393,290.3 元），合同工期 18 个月。截止 2017 年 6 月，因进贤县项目办不能向承包商提供施工现场，该

23 项目无法开工。建议省项目办督促相关单位积极办理有关手续，保证项目实施。因该合同为事前审查合同，如果合同延期应当事先取得世行不反对意见。你办已采纳审计建议。

2.宜丰县子项目监理不到位。经查阅相关工程资料，宜丰县渊明大桥及至 320 国道连接线道路项目（合同号：YF-CW-01）监理工程师未在 2016 年 2 月、4 月、11 月、12 月的监理日记上签字。上述行为违反了《建设工程监理规范》（GB50319-2000）中第 3.2.5 第七款“由专业监理工程师根据本专业监理工作实施情况做好监理日记”和第 3.2.6“第六款监理员应做好监理日记和有关的监理记录”。建议省项目办加强对项目实施的监督管理，督促监理单位严格按照合同履行职责。你办已经采纳审计建议。

3.瑞金市项目办多记项目支出 5,668,700 元。瑞金市项目办将 2017 年 1 月 19 日的项目支出人民币 5,668,700 元，计入 2016 年 12 月 31 日财务报表。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，登记会计账簿，编制财务会计报告”的规定，审计指出问题后，你办已经整改并调整了财务报表。

4.共青城市项目办未按照合同约定支付监理费。共青城市交通综合提升与智能化管理土建项目监理合同约定， 2016 年 12 月 10 日前，共青城项目办应支付第一笔监理费人民币 40,320 元，截至 2017 年 3 月，共青城市项目办仍未支付此笔费用。建议省项目办督促共青城市项目办按合同约定付款。你办已接受审计建议。

5.德兴市项目办未按合同约定付款。德兴市南门新区城市主干道路网完善项目承包商为江西恒剑路桥工程有限公司，合同约定将工程款支付给承包商。2016 年 2 月至 2016 年 12 月，德兴市项目办违反合同约定将该项目资金人民币 4,344,292 元（其中国内配套资金 2,253,799 元、世行报账资金 2,090,493 元）支付给蔡生发、杨兴财、邵震、郑有发等人，用于支付农民工工

24 资等。上述做法不符合相关合同关于付款方式和收款人的约定。省项目办应当督促德兴市项目办整改。

（三）项目绩效方面存在的问题

1．部分子项目未能如期完工。截至 2017 年 3 月，正在执行的合同中有赣县义源区城市路网完善工程项目 A、赣县义源区城市路网完善工程项目 B、井冈山市龙江河综合治理工程防洪工程和截污干管土建施工、井冈山市龙江河综合治理工程市政园林土建施工、九江县城市防洪综合治理杨家门桥土建施工、九江县城市防洪综合治理工程沙河治理土建施工、横峰县城铺道路工程土建施工、横峰县姚港公路工程施工、宜丰渊明大桥及至 320 国道连接线道路工程土建施工、德兴市南门新区城市主干道路网完善工程土建施工等 10 个合同超过约定工期仍未完工，涉及合同金额人民币 402,582,930.16 元。建议省项目办督促相关单位加快项目实施进度。你办已接受审计建议。

2.中期调增子项目的采购未按计划执行。 3.根据采购计划，宜丰县城西主干道路工程、宜丰县南屏道路工程、共青城市滨湖路道路工程、瑞金市古城河综合治理工程等 4 个中期调增项目应于 2016 年 8 月发布招标公告。截至 2017 年 3 月，上述项目仍未发布招标公告。建议省项目办督促相关单位加大采购计划的执行力度，并根据实际情况及时调整采购计划。你办已接受审计建议。

３.南丰县项目办管理不善，造成损失浪费 653,500 元。由于征地拆迁缓慢的主要原因，南丰大桥工程工期延误达 4 个月，南丰县项目办补偿施工单位停工损失费用 653,500 元。建议省项目办督促有关单位加强合同管理。你办已接受审计建议。

（四）项目采购检查的情况。

按照世行要求，我们对 3 个合同开展了采购检查，合同金额合计 4,068,325.34 美元，分别占应检查合同数和应检查合同金额的 100% 和 100% 。应检查后审合同数的统计期间是 2016 年 1 月至 2016 年

25 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。发现存在如下问题：

1.进贤县项目办无法提供施工现场，造成合同无法签约。 2016 年 12 月，江苏新浪泵业科技有限公司中标进贤县青岚湖（内湖）防洪治涝工程货物采购项目（合同号 JX-EP-01），合同金额人民币 3,351,082.18 元，因进贤县项目办无法提供施工现场，进贤县项目办与中标人协商暂缓签订货物采购合同。建议省项目办督促相关单位抓紧落实项目建设用地，保证项目顺利实施。你办已接受审计建议。

2.共青城子项目中标人未按合同约定提交履约保证金。 2016 年 12 月 1 日，西安翔讯科技有限责任公司中标共青城信号控制与信息采集系统项目（合同号：GQC-EP-01），截至 2017 年 3 月 7 日，中标人未按合同约定提交合同金额 10%的履约保证金人民币 1,815,082 元。上述做法不符合相关合同“中标人应当在收到《中标通知书》后 28 日内提交履约保证金”的约定。审计提出问题后，中标人西安翔讯科技有限责任公司于 2017 年 3 月 17 日提交了履约保函。

（五）上一年度审计发现问题未整改情况

审计发现，上一年度审计报告中披露的 8 个问题中，部分县项目进展缓慢、配套资金不到位、宜丰县子项目中标人未提交有效的保函等 3 个问题未得到整改，本年度仍然存在。建议你办应切实制定和落实整改措施，完善制度，加强管理，促进项目顺利实施。你办已接受审计建议。

26 Ⅲ. Auditor 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 and project management, project performance and the follow-up of previous recommendations during the project implementing process. We found the following issues:

（I） Issues in Violation of State Laws or Loan Agreement

1. Some Subprojects Obtained Invoice irregularly

(1) The invoice involving RMB 77,651 yuan for the expenditure of Nanman New District Urban Road Improvement subproject of Dexing City was not obtained through legal means.

In December 2016, RMB776,551 was paid to Jiangxi Hengqian Road and Bridge Engineering Co., Ltd. for Nanman New District Urban Road Improvement subproject of Dexing City without attaching the invoice for construction and installation. Jiangxi Hengqian Road and Bridge Engineering Co., Ltd complemented the invoice after the auditor pointed out the issue.

(2) Ganxian subproject did not obtain invoices for expenditure.

In 2016, RMB9.6124 million engineering cost was paid for Ganxian urban road network improvement subproject of Yiyuan district without obtaining an invoice.

The above behaviors are not compliance with the provision of Article 20 Measures on Invoice Management of PRC "All units and individuals engaging in production and business activities shall obtain the invoice from the receiving party when they purchase the goods, accept the service and pay the other business activities" The invoice shall not be required to change the name and amount when obtaining it", and Article 14 of Accounting Law of PRC "the accounting institution and accountant should review and check the original evidences in accordance with the standard accounting system, should have the right to refuse any original evidence that are not true ad legal, and report to the unit leader and return the incorrect and incomplete original evidence. Relevant rectification and

27 supplement should be required in accordance with the standard accounting system. It is recommended that your office supervise the relevant project office to strengthen review on the receipt of evidence and invoice to prevent the loss of state taxes. Provincial PMO has accepted the auditor’s suggestion.

2. Some Project County Finance Bureau didn’t Allocate the Reimbursed Fund from the World Bank Timely.

(1) Jinggangshan Finance bureau didn’t allocate RMB7,450,321.00 reimbursed fund timely.

On June 13,2016, RMB3,607,268.00 reimbursed fund was received by Jinggangshan Finance bureau from the World Bank and the fund was allocated to Jinggangshan PMO on August 11. On September 8, 2016, RMB 2,177,594.00 reimbursed fund was received by Jinggangshan Finance Bureau from the World Bank and the fund was allocated to Jinggangshan PMO on October 25, 2016; On October 18, 2016, RMB1,665,450 reimbursed fund was received by Jinggangshan City Finance Bureau from the World Bank and the fund was allocated to Jinggangshan PMO on December 28, 2016.

(2) Ganxian County Finance Burean didn’t allocate the reimbursed fund timely

On August 3, 2016, RMB 6,766,544.00 reimbursed fund was received by Gan County Finance Bureau from the World Bank and the fund was allocated to Ganxian project office on September 6, 2016.

(3) Jiujiang County Finance Bureau didn’t allocate the reimbursed fund timely

On November 17, 2016, RMB 6,899,443 reimbursed fund was received by Jiujiang County Finance Bureau and the fund was allocated to the contractor on January 19, 2017.

(4) Gan County Project Office should pay the contractor fund for works.

As of March 2017, RMB 9,055,795 unpaid project fund should be paid to the contractor by Gan County Project Office

The above practice was in violation of Article 12 of Notice on Management Methods of Withdrawal and Reimbursement for the Project

28 financed by International Financial Organization and Foreign Government (Gancaiwai [2008]No.108), which are “the entity must review the application for withdrawal and reimbursement in compliance with relevant regulations of International Financial Organization and Foreign Government, and reimburse the eligible application or transfer to the international financial organization for payment within 5 working days, and it is also in violation of article 45 “the allocation procedure of the reimbursed fund in the Financial Management Manual of Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town Development Project, which specifies that the finance bureau of project county must allocate the fund to the project implementation entity(or contractor) within the specified working days after receiving the reimbursed fund from provincial finance department in order to ensure safe and efficient operation of the fund. The auditor suggested PPMO to urge the relevant county finance bureau and county PMO to pay the reimbursed fund timely and prevent the same practice happen again. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

(II) Issues Existed in Project Management

1. Jinxian County PMO could not provide the site as scheduled in accordance with the contract, which caused the delay of construction.

On June 3, 2016, Jinxian County PMO signed the contract with the contractor Anhui Water Resources Development Co., Ltd. for the civil works construction of Qinlan lake (Inner Lake) flood control and waterlogging subproject (the contract number: JX-CW-01, the contract amount is RMB7,393,290.3) with the contract duration of 18 months. As of June 2017, Jinxian County PMO failed to provide the construction site to the contractor which resulted in delaying construction. It is recommended that the PPMO urge the relevant units to actively handle the relevant procedures to ensure the implementation of the project. As a prior review contract, if the construction of the contract is postponed, no objection should be obtained in advance from the World Bank. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

2. Unavailability of supervisor in a Subproject of Yifeng county

Through reviewing on the relevant engineering materials, the auditor found that the supervising engineer did not sign the supervisory diary of February, April, November and December 2016 for the highway linking

29 Yuanmin bridge with 320 national road (the Contract No .: YF-CW-01). The above practice is in violation of the "Construction Engineering Supervision Practice" (GB50319-2000) in Section 3.2.5, paragraph 7 " the professional supervision engineers should keep supervision dairy and the relevant supervision record and the section3.2.6 Article 6" the supervision engineer should keep supervision dairy and the relevant supervision record.” It is recommended that the Provincial PMO strengthens the supervision and management on the project implementation and urges the supervisory units performing their duties strictly in accordance with the contract. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

3. Ruijin City PMO kept wrong record of RMB 5.687 million yuan project expenditure.

Ruijin project office kept RMB5.6687 million project expenditure occurred on January 19, 2017 in the financial statements of December 31, 2016. The above-mentioned practice is not in accordance with the provisions of Article 9 of the Accounting Law of the People's Republic of China, which stipulates that the working unit should carry out accounting, fill in accounting evidence and keep account book and compile accounting report in accordance with the actual economic and business activities.” Ruijin PMO has adjusted the financial statements after the auditor found out the issue.

4. Gongqingcheng PMO did not pay the supervision fee in accordance with the contract.

According to the supervision contract for civil works of Gongqingcheng traffic integrated improvement and intelligence management subproejct, Gongqingchen project office should pay RMB 40,320 initial supervision fee before December 10, 2016. As of March 2017, Gongqingcheng Project Office has not yet paid the fee. It is recommended that the provincial PMO urge Gongqingcheng PMO to pay the fee in accordance with the contract. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

5. Dexing City PMO did not pay in accordance with the contract.

Jiangxi Hengqian Road and Bridge Engineering Co., Ltd., as the contractor for the construction of Nanmen main road network improvement subproject in New District of Dexing City, should be paid in accordance with the contract. From February 2016 to December 2016,

30 Dexing City PMO paid RMB4,344,292 reimbursed fund to Mr. Cai Shengfa, Yang Xingcai, Shao Zhen, Zheng Youfa and others for the payment of salary of migrant works. The above practice does not comply with the provisions of the contract with respect to the payment method and the recipient. Provincial PMO should urge Dexing City PMO to make rectification.

(III) Issues Existed in the Project Performance

1. Some subprojects have not been completed on time.

As of March 2017, 10 contracts that have exceeded the terms of the contract deadline were still under construction, which include urban road network improvement subproject A and subproject B in Yiyuan District of Ganxian County, Longjiang River Integrated Management, Dike Strengening, Desilting and Waste Water Pipes in Jingganshan City, Longjiang River Integrated management urban landscape construction, jiujiang county urban flood control integrated management subproject-Yangjiamen bridge civil works construction, urban flood control integrated management subproject- Shahe River management civil works of Jiujiang County, Chengpu Road subproject civil works construction of Hengfeng County, Yao Gang highway construction of Hengfeng County, Yuanming Bridge and 320 National Road linking road construction subproject of Yifeng county, urban trunk road network improvement works in Nanmen New District of Dexing City, involving the contract amount of 402,582,930.16 yuan. It is recommended that the provincial PMO urge the relevant units to speed up the progress of the project. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

2. The Sub-projects increased in the mid-term review were not procured as scheduled.

According to the procurement plan, four subprojects increased in the mid-term review including West Trunk Road construction subproject and Nanping Road construction subproject in Yifeng County, Binhu Road construction subproject in Gongqing City and the river of ancient city comprehensive management subproject in Ruijin City should issue procurement announcement in August 2016. As of March 2017, no procurement announcement has been issued for the above subprojects. It is recommended that the provincial PMO urge the relevant units to strengthen the implementation of the procurement plan and adjust the procurement plan in accordance with the actual situation. The Provincial

31 PMO (PPMO) has accepted the auditor’s suggestion.

3. Mismanagement by Nanfeng County PMO resulted in a waste of RMB 653,500 yuan.

Due to the slow progress in land acquisition and demolition, the construction period of Nanfeng Bridge was delayed by 4 months. Nanfeng County PMO compensated RMB 653,500 yuan for the loss to the construction unit. It is recommended that the provincial PMO urges the relevant units to strengthen contract management. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

(IV) Supervision on the Project Procurement

According to the Bank's request, we carried out a procurement inspection on three contracts, the total amount of the contracts are US$ 40,683,25.34, accounting for 100% of the number of contracts should be checked and the 100% of the amount of the contract that should be checked respectively. The period for inspection on post review contracts started from January 2016 to December 2016. During the inspection, we paid attention to the procurement process, contract management and governance, and no issue that require to clarify, investigate and rectify was discovered in the above contract except the following issues:

1. Jinxian County PMO failed to provide construction site so that the contract could not be signed..

In December 2016, Jiangsu Sina Pump Technology Co., Ltd. won the bid of Qinlan Lake (Inner Lake) flood control and waterlogging management subproject of Jinxian county (contract number JX-EP-01) with the contract amount RMB 3,351,082.18 yuan. Jinxian County project office negotiated with the successful bidder for postponing signing the procurement contract of goods because Jinxian County PMO could not provide the construction site. It is recommended that the provincial PMO urge the relevant unit step up efforts in settling the construction land to ensure the smooth implementation of the project. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

2. The successful bidder for the subroject of Gongqingcheng did not submit the performance security in accordance with the contract.

On December 1, 2016, Xiangxin Technology Co., Ltd. of Xi’an won the

32 bid for the signal control and information collection system subproject (contract number: GQC-EP-01) of Gongqingcheng city. As of March 7, 2017, the successful bidder failed to submit 10%of the contract amount, which is RMB1,815,082 yuan as performance security. The above practice does not comply with the provisions of the relevant contract "the successful bidder should provide performance security within 28 days after receiving the notification of award. Xiangxin Technology Co., Ltd. of Xi'an submitted the performance security on March 17, 2017 after the auditor pointed out the issue.

(V) The issues that were discovered in the auditing of the previous year were not rectified

The auditor found that among eight issues disclosed in the previous annual auditing report, some county were still progressing slowly without availability of counterpart fund. The successful bidder for Yifeng County sub-project did not submit a valid guarantee, and three other issues that had not been rectified still exists this fiscal year. It is recommended that provincial PMO should formulate and implement rectification measures practically, improve the system, strengthen the management and promote the smooth implementation of the project. The Provincial PMO (PPMO) has accepted the auditor’s suggestion.

33 附表 1：采购检查情况表 Annex Ⅰ: Procurement Post Review Sheet

1. 合同管理的检查结果 Findings on the Review of Contract Administration 1.进贤县项目办无法提供施工现场，造成合同无法签约。 2016 年 12 月，江苏新浪泵业科技有限公司中标进贤县青岚湖（内湖）防洪治涝工程货物采购项目（合同号 JX-EP-01），合同金额人民币 3,351,082.18 元，因进贤县项目办无法提供施工现场，进贤县项目办与中标人协商暂缓签订货物采购合同。建议省项目办督促相关单位抓紧落实项目建设用地，保证项目顺利实施。你办已接受审计建议。 2.共青城子项目中标人未按合同约定提交履约保证金。 2016 年 12 月 1 日，西安翔讯科技有限责任公司中标共青城信号控制与信息采集系统项目（合同号：GQC-EP-01），截至 2017 年 3 月 7 日，中标人未按合同约定提交合同金额 10%的履约保证金人民币 1,815,082 元。上述做法不符合相关合同“中标人应当在收到《中标通知书》后 28 日内提交履约保证金” 的约定。审计提出问题后，中标人西安翔讯科技有限责任公司于 2017 年 3 月 17 日提交了履约保函。

1. Jinxian County PMO failed to provide construction site so that the contract could not be signed.

2. The successful bidder for the subproject of Gongqingcheng did not submit the performance security in accordance with the contract.

On December 1, 2016, Xiangxin Technology Co., Ltd. of Xi’an won the bid for the Gongqingcheng signal control and information collection system subproject (contract number: GQC-EP-01). As of March 7, 2017, the successful bidder failed to submit 10%of the contract amount, which is RMB1,815,082 yuan as performance security. The above practice does not comply with the provisions of

34 the relevant contract "the successful bidder should provide performance security within 28 days after receiving the notification of award. Xiangxin Technology Co., Ltd. of Xi'an submitted the performance security on March 17, 2017 after the auditor pointed out the issue.

2. 采购过程和合同管理检查工作表(并非根据询价采购程序授予的货物/工程/服务合同） Worksheet for Post Review of Procurement Processes and Contract Administration for Goods/Works/Service Contracts NOT awarded under the Shopping Procedure 检查日期 Date of Review：检查者名称 Name of Reviewer： 2017 年 3 月 7 日 March 7,2017 钱斌、李言华 Qianbin and Li Yanhua 合同编号和日期 Contract No. and Date：合同金额（美元）Contract Amount(USD)： GQC-EP-01;2016.12.15 GQC-EP-01 Dece.15,2016 RMB18,150,820converting to USD2,616,522 承包商名称和地址 Contractor's Name and Address：西安翔讯科技有限公司；西安锦业二路 15 号中航工业西安计算技术研究所 1 号厂房 112 室 Xiangxin Technology Co., Ltd. of Xi’an, Room112 of the 1st plant of China Aviation Industry Xi'an Institute of Computing Technology , No.15 Xi'an Jinye Road

采购方式 PROC. Method：（）国际竞争性招标 ICB （ √）国内竞争性招标 NCB （）邀请招 LIB （）直采 Direct Contract （）其他，请说明 Others, specify：______类别 Category：（ √）货物 Goods （）工程 Works （）服务 Services

方面 Aspects 意见和结果 Comments and Findings

采购文件记录（存档） Procurement 保存在共青城市项目办 The document was kept at Gongqingcheng Documentation(Filing) PMO

采购计划中的参考内容 Reference in Procurement 评估报告、可研报告以及扩初设计 Project Appraisal Report, Plan Feasibility Study and the Preliminary Design

公告 Advertising 2016 年 10 月 21 日发布公告 on Oct.21, 2016

资格预审/后审 Pre/post qualification 后审 Post Review

招标文件 Bidding Document 经世行审查 Reviewed by the World Bank

允许提交标书的时间 Time allowed for submission 2016年 11月 22日上午 10 点之前 Before 10 a.m. November 22,2016 of bids

开标和开标备忘录 Bid opening &minutes of bid 有，保存在共青城市项目办和招标代理处 Yes, all records were kept opening at Gongqingcheng PMO and the tender Agent

投标安全记录 Bid security records 有，保存在共青城市项目办和招标代理处 Yes, all records were kept at Gongqingcheng PMO and the tender Agent

评标报告，确认投标的存在以及投标方名称 BER, 是，在评标报告中 Yes, it was recorded in BER verity existence of bids, names of bidders

公示合同授予 Publication of contract award 2016 年 12 月 7 日 December 7,2016

合同文件 Contract document 保存在共青城市项目办 The document was kept at Gongqingcheng PMO

35 预付款担保详细说明和记录 Advance payment guarantee details & records

履约保函详细内容和记录 Performance security 截至 2017 年 3 月 7 日，中标人未按合同约定提交合同金额 10%的 details and records 履约保证金人民币 1,815,082 元。As of March 7, 2017, the successful bidder failed to submit RMB1,815,082 yuan performance security, which is 10%of the contract amount in accordance with the contract 投诉或相关问题 Complaints or related matters 无 None

合同规定完成日期 Contractual completion date 3 个月 Three months

实际完成日期 Actual completion date

交货回单或类似工具 Delivery receipt or like instrument

误期赔偿、延期的详细说明和强制执行无 None Liquidated damages, details and enforcement for delays

付款的及时性 Timeliness of payments

可能存在的欺诈或腐败的迹象 Indication of 无 None possible fraud or corruption

其他问题 Other matters 无 None

直采的理由（如果适用的话）Justification for direct contract(if applicable)

检查日期 Date of Review：检查者名称 Name of Reviewer： 2017 年 3 月 7 日 March7, 2017 罗万莉 Luo wan li 合同编号和日期 Contract No. and Date：合同金额（美元）Contract Amount(USD)： JXX-EP-01;2016 年 8 月 JXX-EP-01, August 2016 RMB3,351,082.18 元 concerting to USD483,073.69 承包商名称和地址 Contractor's Name and Address：江苏新浪泵业科技有限公司；地址：江苏省宝应县泾和八浅工业园区 Jiangsu Sina Pump Technology Co., Ltd. Addr.: Jinghebaqian industrial park , Baoying county, Jiangsu Province

采购方式 PROC. Method：（）国际竞争性招标 ICB （ √）国内竞争性招标 NCB （）邀请招 LIB （）直采 Direct Contract （）其他，请说明 Others, specify：______类别 Category：（√ ）货物 Goods （）工程 Works （）服务 Services

方面 Aspects 意见和结果 Comments and Findings

采购文件记录（存档） Procurement 保存在进贤县项目办 The document was kept at Jinxian PMO

36 Documentation(Filing)

采购计划中的参考内容 Reference in Procurement 评估报告、可研报告以及扩初设计 Project Appraisal Report, Plan Feasibility Study and the Preliminary Design

公告 Advertising 2016 年 10 月 22 日 Oct.22, 2016

资格预审/后审 Pre/post qualification 后审 Post Review

招标文件 Bidding Document 有，经过世行审查 Reviewed by the World Bank

允许提交标书的时间 Time allowed for submission 2016 年 11 月 24 日上午 10 点之前 Before 10 a.m. November 24,2016 of bids

开标和开标备忘录 Bid opening &minutes of bid 有，保存在进贤县项目办和招标代理处 Yes, all records were kept at opening Jinxian PMO and the tender Agent

投标安全记录 Bid security records 有，保存在进贤县项目办和招标代理处 Yes, all records were kept at Jinxian PMO and the tender Agent

评标报告，确认投标的存在以及投标方名称 BER, 是，在评标报告中 Yes, it was recorded in BER verity existence of bids, names of bidders

公示合同授予 Publication of contract award 合同还未签订 The contract was not signed yet

合同文件 Contract document

预付款担保详细说明和记录 Advance payment guarantee details & records

履约保函详细内容和记录 Performance security details and records

投诉或相关问题 Complaints or related matters

合同规定完成日期 Contractual completion date 还未签订合同 The contract was not signed yet

实际完成日期 Actual completion date

交货回单或类似工具 Delivery receipt or like instrument

误期赔偿、延期的详细说明和强制执行 Liquidated damages, details and enforcement for delays

付款的及时性 Timeliness of payments

可能存在的欺诈或腐败的迹象 Indication of 无 None possible fraud or corruption

其他问题 Other matters 无 None

直采的理由（如果适用的话）Justification for direct contract(if applicable)

37 附表 2：已检查合同清单 Annex Ⅱ: List of Contracts Reviewed 货币单位：美元/人民币元 Currency Unit: USD/RMB Y an

合同执行情况简介（简要说明合同阶承包商/供货商/咨询顾采购类别采购方式合同编号合同日期合同金额 Contract 序号合同简介 Contract 段、支付进度）问名称 Name of Procurement Procuremen Contract Contract amount（CNY and NO. description Contract contractor/supplier/cons category t method number signed date USD Equivalent) implementation ultant description

共青城交通综合提升与智能化管理设备采购及安装未进行报账 2016.12.15 procurement and 西安翔讯科技有限责 GQC-EP-0 Application for RMB 18150820 1 货物 Goods NCB December 任公司 Xi’an Xiangxin 1 installation of equipment reimbursement has USD 2616522 15,2016 for Gongqingcheng traffic Technology Co., Ltd. not been submitted integrated improvement and intelligence 共青城交通综合提升与智已向世行提款报账能化管理工程施工合同湖南柏加建筑园林（集人民币672008元。 2016.10.28 Civil works contract for 团）有限公司土建 Civil GQC-CW-0 RMB 672,008 has RMB 6720077.57 2 NCB Octomber Gongqingcheng traffic Hunan Bojia Works 1 been applied to the USD 968729.65 28,2016 integrated improvement Architectural Garden World Bank for and intelligence (group) Co.ltd. reimbursement management 进贤县青岚湖（内湖）防洪治涝工程货物采购合同江苏新浪泵业科技有 Goods procurement 尚未签订合同 the 限公司 Jiangsu Sina RMB 3351082.18 3 货物 Goods NCB JX-EP-01 - contract for Qinlan lake Contract has not Pump Technology Co., USD 483073.69 (inner lake) flood control been signed yet Ltd. and waterlogging management

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