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...6 Ⅱ. Financial Statements and Notes to the Financial Statements...6 一 资金平衡表...6 i. B

Transcription

1 中华人民共和国广东省审计厅 Guangdong Provincial Audit Office of the People s Republic of China 审 计 报 告 Audit Report 粤审外报 号 GUANGDONG AUDIT REPORT 2015 NO. 110 项目名称 世界银行贷款广东城乡社保一体化和农民工培训项目 Project Name Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank 贷 款 号 8268 CN Loan No CN 项目执行单位 广东省人力资源和社会保障厅世界银行贷款项目办公 室 Project Entity: The World Bank Loan Project Management Office of Department of Human Resources and Social Security of Guangdong Province 会计期间 2013 年 9 月 12 日至 2014 年 12 月 31 日 Accounting Period: September 12, 2013 December 31, 2014

2 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...6 Ⅱ. Financial Statements and Notes to the Financial Statements...6 一 资金平衡表...6 i. Balance Sheet...6 二 项目进度表...8 ii. Summary of Sources and Uses of Funds by Project Component...8 三 贷款协定执行情况表...10 iii. Statement of Implementation of Loan Agreement...10 四 专用账户报表...11 iv. Special Account Statement...11 五 财务报表附注...13 v. Notes to the Financial Statements...17 三 审计发现的问题及建议...21 III. Audit Findings and Recommendations...28

3 一 审计师意见 审计师意见 广东省人力资源和社会保障厅世界银行贷款项目办公室 我们审计了世界银行贷款广东城乡社保一体化和农民工培训项目 2014 年 12 月 31 日的资金平衡表及截至该日同期间的项目进度表 贷款 协定执行情况表 专用账户报表等特定目的财务报表及财务报表附注 第 6 页至第 20 页 编制上述财务报表中的资金平衡表和项目进度表是你办的责任 编制 贷款协定执行情况表和专用账户报表是广东省财政厅的责任 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 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 1

4 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 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广 东城乡社保一体化和农民工培训项目 2014 年 12 月 31 日的财务状况及截 至该日同期间的财务收支 项目执行和指定账户收支情况 我们审查了本期内由广东省财政厅报送给世界银行的第 至 号的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 中华人民共和国广东省审计厅 2015 年 6 月 29 日 地址 中国广东省广州市天河区黄埔大道西 361 号 邮政编码 电话 传真

5 I. Auditor s Opinion Auditor s Opinion To the World Bank Loan Project Management Office of Department of Human Resources and Social Security of Guangdong Province We have audited the special purpose financial statements (from page 6 to page 20) of Guangdong Social Security Integration and Rural Worker Training Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2014, 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 period then ended, and Notes to the Financial Statements. Project Entity and Guangdong Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet and the Summary of Sources and Uses of Funds by Project Component is the responsibility of your entity, while the preparation of the Statement of Implementation of Loan Agreement and the Special Account Statement is the responsibility of Guangdong Provincial Finance Department, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 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 3

6 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 Guangdong Social Security Integration and Rural Worker Training Project financed by the World Bank as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the period then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter We also examined the withdrawal application from No to No and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal. The audit report consists of the Auditor s Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Guangdong Provincial Audit Office of the People s Republic of China June 29,

7 Address: No. 361, West Huangpu Avenue, Tianhe District, Guangzhou City, Guangdong Province, P.R China Postcode: Tel.: Fax: The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5

8 二 财务报表及财务报表附注. Financial Statements and Notes to the Financial Statements 一 资金平衡表 i. Balance Sheet 资 金 平 衡 表 BALANCE SHEET 2014 年 12 月 31 日(As of December 31, 2014) 世界银行贷款广东城乡社保一体化和农民工培训项目 项目名称 Project Name Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank 编报单位 广东省人力资源和社会保障厅世界银行贷款项目办公室 货币单位 人民币元 Prepared by: The World Bank Loan Project Management Office of Department Currency Unit: RMB Yuan of Human Resources and Social Security of Guangdong Province Application of Fund Line No. Beginning Balance Ending Balance 1 55,980, ,980, Investment Loan Receivable : Including: World Bank Investment Loan Receivable 6 7 Appropriation of Investment Loan : Including :Appropriation of World Bank Investment Loan ,004, ,992, ,010, , Total Project Expenditures 1. Fixed Assets Transferred Sources of Fund Total Project Appropriation Funds Project Capital and Capital Surplus Line No. Beginning Balance Ending Balance 28 53,312, ,175, ,175, ,175, ,175, Construction Expenditures to be Disposed : Including: Grants 3. Investments Transferredout Total Project Loan Construction in Progress Equipment : Including: Equipment Losses in Suspense Total Cash and Bank 1. Cash in Bank : Including: Special Account 2. Cash on Hand 后续 Total Project Investment Loan (1) Foreign Loan : Including: IDA IBRD Technical Cooperation Co Financing (2) Domestic Loan 2. Other Loan Appropriation of Investment Loan : Including: World Bank Loan Bond Fund To be continued 6

9 16 1,459, World Bank Loan Commitment Fee Receivable 18 World Bank Loan Service Fee Receivable ,444, Total Prepaid and Receivable : Including: World Bank Loan Interest Receivable Marketable Securities Total Fixed Assets Fixed Assets, Cost : Less: Accumulated Depreciation Fixed Assets, Net Fixed Assets Pending Disposal Fixed Assets Losses in Suspense Total Application of Fund Construction Expenditures to be Offset ,949, World Bank Loan Commitment Fee Payable 46 World Bank Loan Service Fee Payable , Total Payable : Including: World Bank Loan Interest Payable Other Payables Appropriation of Fund Retained Earnings Total Sources of Fund ,444,533.31

10 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 2014 年 12 月 31 日 (For the period ended December 31, 2014 项目名称 世界银行贷款广东城乡社保一体化和农民工培训项目 Project Name: Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank 编报单位 广东省人力资源和社会保障厅世界银行贷款项目办公室 货币单位 人民币元 Prepared by: The World Bank Loan Project Management Office of Department Currency Unit: RMB Yuan of Human Resources and Social Security of Guangdong Province Current Period 资金来源合计(Total Sources of Funds) 一 IBRD 世行资金 (1) 广东省轻工业高级技工学校 Guangdong Advanced Technical School of Light Industry (2) 广州市工贸技师学院 Guangzhou Industry & Trade Technician College (3) 云浮市技工学校 Yunfu Technical Training School (4) 广东省人力资源和社会保障厅世 界银行贷款项目办公室 The World Bank Loan Project Management Office of Department of Human Resources and Social Security of Guangdong Province (5) 广东省财政厅专用账户余额 Special Account of Guangdong Provincial Finance Department 二 配套资金(Counterpart Financing) (1) 广东省轻工业高级技工学校 Guangdong Advanced Technical School of Light Industry (2) 广州市工贸技师学院 Guangzhou Industry & Trade Technician College (3) 云浮市技工学校 Yunfu Technical Training School (4) 广东省人力资源和社会保障厅世 界银行贷款项目办公室 The World Bank Loan Project Management Office of Department of Human Resources and Social Security of Guangdong Province 资金运用合计(Total Application of Funds) (1) 广东省轻工业高级技工学校 Guangdong Advanced Technical School of Light Industry (2) 广州市工贸技师学院 Guangzhou Industry & Trade Technician College (3) 云浮市技工学校 Yunfu Technical Training School (4) 广东省人力资源和社会保障厅世 界银行贷款项目办公室 The World Bank Loan Project Management Office of Department of Human Resources and Social Security of Guangdong Province (5) 广东省财政厅专用账户余额 Special Account of Guangdong Provincial Finance Department 差异 Difference 1.应收款变化 Change in Receivables 2.应付款变化 Change in Payables 3.货币资金变化 Change in Cash and Bank 4.其他 others Cumulative Current Period % Completed Current Period Budget Current Period Actual 208,831, ,488, % 941,667, ,488, % 93,243, ,175, % 504,000, ,175, % 3,011, , % 94,500, , % 18,851, , % 63,000, , % 26,137, , % 63,000, , % 45,242, ,736, % 283,500, ,736, % 46,004, ,004, ,588, ,312, % 437,667, ,312, % 9, ,567, , % 10,127, ,436, % 63,000, ,436, % 27,752, ,566, % 67,000, ,566, % 77,709, ,300, % 197,100, ,300, % 388,685, ,980, % 941,667, ,980, % 3,011, ,025, % 205,067, ,025, % 208,831, ,994, % 126,000, ,994, % 53,889, ,243, % 130,000, ,243, % 122,952, ,716, % 480,600, ,716, % 47,508, ,508, ,459, ,949, ,459, ,949, ,004, , ,004, , Life of PAD /0! Cumulative % Completed Cumulative Actual

11 项 目 进 度 表 二 SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT 本期截至 2014 年 12 月 31 日 (For the period ended December 31, 2014 项目名称 世界银行贷款广东城乡社保一体化和农民工培训项目 Project Name: Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank 编报单位 广东省人力资源和社会保障厅世界银行贷款项目办公室 货币单位 人民币元 Prepared by: The World Bank Loan Project Management Office of Department of Human Resources and Social Security of Guangdong Province Currency Unit: RMB Yuan Project Component Project Expenditure Cumulative Amount Assets Transferred Construction Expenditures to be Disposed Work in Progress Fixed Asset Current Asset Intangible Asset Deferred Asset Investments Transferredout 城乡社保一体化子项目 the SubProject of Guangdong Social Security Integration 5,666, 农民工培训子项目 the SubProject of Rural Worker 其中 省级活动 Including: Provincial Activities 广东省轻工业高级技工学校 Guangdong Advanced Technical School of Light Industry 广州市工贸技师学院 Guangzhou Industry & Trade Technician College 云浮市技工学校 Yunfu Technical Training School 广东省财政厅专用账户 Special Account of Guangdong Provincial Finance Department 项目支出合计 Total Project Expenditures 50,313, ,313, Training 5,666, , , ,025, ,025, ,994, ,994, ,243, ,243, ,980, ,980,

12 三 贷款协定执行情况表 iii. Statement of Implementation of Loan Agreement 贷 款 协 定 执 行 情 况 表 STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT 本期截至 2014 年 12 月 31 日 (For the period ended December 31,2014 项目名称 世界银行贷款广东城乡社保一体化和农民工培训项目 Project Name Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank 编报单位 广东省财政厅 Prepared by: Guangdong Provincial Finance Department 类 别 Category 核定贷款金额 Loan Amount 货币单位 美元/人民币元 Currency Unit: USD/RMB Yuan 本期提款数(Current Period Withdrawals) 美元(USD) 美元(USD) 累计提款数(Cumulative Withdrawals) 折合人民币(RMB) 美元(USD) 折合人民币(RMB) 一 项目第 1 个子项目下的货物 非咨询类服务 咨询服务 网 络租赁 运营成本和培训以及学习考察 Goods, nonconsulting 44,887, ,912, ,223, , ,223, services, consultants services, Network Leasing, Operating Costs, and Training and Study Tours under Part 1 of the Project 二 项目第 2 个子项目下的土建 货物 非咨询类服务 咨询服 务 运营成本和培训及学习考察 Works, goods, nonconsulting services, consultants services Operating Costs, and Training and Study Tours under Part 2 of the Project 三 先征费(Frontend Fee) 四 专用账户 Special Account 总计 Total 200, , ,000, ,952, ,000, ,952, ,000, ,200, ,175, ,200, ,175,

13 四 专用账户报表 iv. Special Account Statement 专 用 账 户 报 表 SPECIAL ACCOUNT STATEMENT 本期截至 2014 年 12 月 31 日 (For the period ended December 31,2014 项目名称 世界银行贷款广东城乡社保一体化 和农民工培训项目 Project Name: Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank 贷款号 8268 CN Loan No.:8268 CN 编报单位 广东省财政厅 Prepared by: Guangdong Provincial Finance Department 开户银行名称 中信银行广州分行营业部 Depository Bank: Guangzhou Branch, Project China CITIC Bank 账号 Account No. : 货币种类 美元 Currency: USD A Part AAccount Activity for the Current Period Amount Beginning Balance 8,001, Add: 8,000, Total Amount Deposited this Period by World Bank Total Interest Earned this Period if Deposited in Special Account 1, Total Amount Refunded this Period to Cover Ineligible Expenditures 481, Deduct: 481, Total Amount Withdrawn this Period Total Service Charges this Period if not Included in Above Amount Withdrawn 7,519, Ending Balance 后续To be continued 11

14 B Part BAccount Reconciliation Amount 1. 8,000, Amount Advanced by World Bank Deduct: 2. Total Amount Recovered by World Bank 3. Outstanding Amount Advanced to the Special Account at the End of this Period 4. 8,000, ,519, Ending Balance of Special Account Add: 5. Amount Claimed but not yet Credited at the End of this Period Application No. Amount , Amount Withdrawn but not yet Claimed at the End of this Period Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. 1, Interest Earned (If Included in Special Account) 9. Total Advance to the Special Account Accounted for at the End of this Period 12 8,000,000.00

15 五 财务报表附注 财务报表附注 1 项目概况 广东城乡社保一体化和农民工培训项目贷款号为 8268 CN 项目建 设内容分为广东城乡社保一体化 农民工培训两个子项目 其中 城乡社 保一体化子项目由广东省人力资源和社会保障厅 以下简称省人社厅 具 体实施 农民工培训子项目由省人社厅以转贷方式选取 3 所技工院校为项 目执行单位 具体为 广东省轻工业高级技工学校 以下简称省轻工学校 广州市工贸技师学院 以下简称广州工贸学院 云浮市技工学校 以下 简称云浮技校 项目协议于 2013 年 7 月 22 日签定 于 2013 年 9 月 12 日生效 关账日为 2018 年 12 月 31 日 项目计划总投资为人民币 941,667, 元 其中世界银行贷款总额为 80,000, 美元 省人社 厅 45,000, 美元 省轻工学校 15,000, 美元 广州工贸学院 10,000, 美 元 云 浮 技 校 10,000, 美 元 折 合 人 民 币 504,000, 元(以 1 美元兑换人民币 6.30 元计算) 配套资金为人民币 437,667, 元 2 财务报表编制范围 本财务报表的编制范围包括广东省人力资源和社会保障厅世界银行 贷款项目办公室 以下简称省项目办 省轻工学校 广州工贸学院 云 浮技校和广东省财政厅 以下简称省财政厅 的财务报表 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 号 的要求编制 3.2 会计核算期间采用公历年制 经世界银行同意 首次审计的会计 期间涵盖 2013 年 9 月 12 日至 2014 年 12 月 31 日 3.3 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 13

16 以人民币为记账本位币 3.4 按照中国人民银行 2014 年 12 月 31 日汇率 即 1 美元=人民币 元 4 报表科目说明 4.1 项目支出 本期项目支出人民币 55,980, 元 累计支出人民币 55,980, 元 占计划的 5.94% 4.2 货币资金 2014 年 12 月 31 日货币资金余额为人民币 48,004, 元 其中专 用账户存款折合人民币 46,010, 元 4.3 预付及应收款 2014 年 12 月 31 日余额为人民币 1,459, 元 是省项目办其他应 收款余额 4.4 项目拨款 2014 年 12 月 31 日余额为人民币 53,312, 元 是 4 个项目实施 单位的配套资金 项目计划配套资金总额约人民币 437,667, 元 截至 2014 年 12 月 31 日到位配套资金人民币 53,312, 元 占计划的 12.18% 4.5 项目借款 2014 年 12 月 31 日余额为人民币 50,175, 元 是国际复兴开发 银行贷款 截至 2014 年 12 月 31 日 累计提取世界银行贷款 8,200, 美元 占贷款总额的 10.25% 4.6 应付款 2014 年 12 月 31 日余额为人民币 1,949, 元 主要是应付货物款 14

17 和应付事业账代垫款 其中 省项目办人民币 544, 元 省轻工学校 人民币 727, 元 广州工贸学院人民币 217, 元 云浮技校人民 币 459, 元 4.7 留成收入 2014 年 12 月 31 日余额为人民币 6, 元 主要是省财政厅专用 账户的银行存款利息收入 5 专用账户使用情况 专用账户设在省财政厅 开户银行为中信银行广州分行 账号为 币种为美元 专用账户首次存款 8,000, 美 元 本期期初余额 0.00 美元 本期拨入预付款 8,000, 美元 利息收 入 1, 美元 本期支付 481, 美元 期末余额 7,519, 美元 含利息收入 1, 美元 折合人民币 46,010, 元 6 其他需要说明的事项 6.1 根据省财政厅和省人社厅的约定 在各项目实施单位设二级指定 账户 余额合计为人民币 1,981, 元 分别为 省人社厅 开户银行 为中国银行广东省分行 账号为 币种为人民币 包括项 目的世界银行贷款和配套资金 余额为人民币 1,392, 元 省轻工学 校 开户银行为中国银行海珠支行 账号为 币种为人民 币 余额为人民币 260, 元 广州工贸学院 开户银行为中国工商银 行广州黄石路支行 账号为 币种为人民币 余额 为人民币 84, 元 云浮技校 开户银行为中国建设银行云浮云硫支 行 账 号 为 币 种 为 人 民 币 余 额 为 人 民 币 244, 元 6.2 财务报表的格式随同本项目财务管理手册获得世界银行的不反 对意见 项目进度表 一 资金运用合计中 广东省人力资源和社会保障 厅世界银行贷款项目办公室 的累计完成额包括项目进度表 二 一体 化子项目 和 农民工子项目 省级活动 的累计支出 15

18 6.3 贷款协定执行情况表的本期间提款数总计金额为 8,200, 美 元与专用账户报表中的本期世界银行回补总额 8,000, 美元存在 200, 美元的先征费差额 先征费直接在世界银行贷款 80,000, 美元中扣除而不经过专用账户支付 16

19 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The Loan No. of Guangdong Social Security Integration and Rural Worker Training Project financed by the World Bank is 8268 CN. The Project is divided into 2 SubProjects, which are Guangdong Social Security Integration and Rural Worker Training. Thereinto, Department of Human Resources and Social Security of Guangdong Province (DHRSSGP for short) is responsible for the implementation of the SubProject of Guangdong Social Security Integration; by the methods of enlending, DHRSSGP selected 3 technical schools to be the SubProject implementation entities of Rural Worker Training, including: Guangdong Advanced Technical School of Light Industry (GDATSLI for short), Guangzhou Industry & Trade Technician College (GZITTC for short) and Yunfu Technical Training School (YFTTS for short). The Project Agreement was signed on July 22, 2013 and came into effect on September 12, The expected closing date will be December 31, The total planned investment of the project is RMB941,667, yuan, including the World Bank loan of USD80,000, (equivalent to RMB504,000, yuan at a rate of USD1=RMB6.30 yuan) and the arrangements of the World Bank loan among the project entities would be provided as follows: USD45,000, to DHRSSGP, USD15,000, to GDATSLI, USD10,000, to GZITTC and USD10,000, to YFTTS. The counterpart fund is RMB437,667, yuan. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the Project Management Office of Department of Human Resources and Social Security of Guangdong Province (PMO for short), GDATSLI, GZITTC and YFTTS, as well as the financial statements of the Guangdong Provincial Finance Department (GDFD for short). 3. Accounting Policies 3.1 The financial statements of the Project were prepared according to the 17

20 requirements of Accounting Methods for the World Bank Financed Project Cai Ji Zi 2000 No In accounting practice, the Gregorian calendar year is adopted as the fiscal period. Approved by the World Bank, the accounting period in the first audit was from September 12, 2013 to December 31, The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2014 of the People s Bank of China, which is USD1= RMB yuan. 4. Explanation of Subjects 4.1 Project Expenditures The project expenditure in this period was RMB55,980, yuan, and the cumulative expenditures were RMB55,980, yuan, accounted for 5.94% of the total investment plan. 4.2 Cash and Bank On December 31, 2014, the balance was RMB48,004, yuan, and the funds in the Special Account were converted to RMB46,010, yuan. 4.3 Prepaid and Receivables Its balance on December 31, 2014 was RMB1,459, yuan, mainly the other receivables of PMO. 4.4 Project Appropriation Funds The balance on December 31, 2014 was RMB53,312, yuan, which were the counterpart funds to the 4 project entities. The total planned counterpart funds of the project were approximately RMB437,667, yuan. As of December 31, 2014, RMB53,312, yuan of the counterpart funds had been allocated, which accounted for 12.18% 18

21 of the plan. 4.5 Project Loan The balance on December 31, 2014 was RMB50,175, yuan, all of which was World Bank loan. By the end of December 31, 2014, an aggregate amount of USD8,200, of the World Bank loan had been withdrawn, accounting for 10.25% of the total amount. 4.6 Payables The balance on December 31, 2014 was RMB1,949, yuan, mainly payable of goods payments and payable on behalf of advances in the project entities accounts. The details were as follows: PMO was RMB544, yuan; GDATSLI was RMB727, yuan; GZITTC was RMB217, yuan; YFTTS was RMB459, yuan. 4.7 Retained Earnings The balance on December 31, 2014 was RMB6, yuan, mainly interest earned by the GDFD s Special Account. 5. Special Account The Special Account of this project is set in GDFD. The depository bank is Guangzhou Branch, China CITIC Bank, with the account number of , and USD as currency Unit. The initial Deposit of the Special Account is USD8,000, The beginning balance of this period was USD0.00 and the disbursement from the World Bank by the method of advances in this period was USD8,000, The interest earned in this period was USD1, and the disbursement was USD481, Thus, the ending balance was USD7,519,361.11(including the interest USD1,131.71), equivalent to RMB46,010, yuan. 6. Other Explanation for the Financial Statements 6.1 According to the appointment between GDFD and DHRSSGP, each 19

22 project implementation entity should set up a SubDesignated Account (SubDA for short), and the total balances were RMB1,981, yuan. The details are as follows: Firstly, the SubDA of DHRSSGP is set in Guangdong Branch, China Bank, with the account number of , and RMB as currency Unit, and the balance was RMB1,392, yuan. This SubDA should include the World Bank loan and the counterpart funds. Secondly, the SubDA of GDATSLI is set in Haizhu SubBranch, Bank of China, with the account number of , and RMB as currency Unit, and the balance was RMB260, yuan. Thirdly, the SubDA of GZITTC is set in Huangshi Road, Guangzhou SubBranch, Industrial & Commercial Bank of China, with the account number of , and RMB as currency Unit and the balance was RMB84, yuan. Fourthly, the SubDA of YFTTS is set in Yunliu Road, Yunfu SubBranch, China Construction Bank, with the account number of , and RMB as currency Unit and the balance was RMB244, yuan. 6.2 The format of the financial statements, which was in this project s Financial Management Manual, had received the no objection opinion from the World Bank. The total application of funds of PMO in the statement of Summary of Sources and Uses of Funds by Project Component I consist of the total project expenditures of the SubProject of Guangdong Social Security Integration and the total project expenditures of Provincial Activities in the statement of Summary of Sources and Uses of Funds by Project Component II. 6.3 There was a difference of USD200, between the total Current Period Withdrawals of USD8,200, in Statement of Implementation of Loan Agreement and the total Amount Deposited this Period by World Bank of USD8,000, in the Special Account Statement, which was the FrontEnd Fee, not disbursed by the Special Account but deducted directly in the World Bank loan of USD80,000,

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 内部控制和项目 管理情况 项目绩效情况 我们发现存在如下问题 1 费用支出不合规 涉及人民币 728, 元 1 支付不应承担的培训会务费合计人民币 492, 元 农民工培训子项目的实施单位省轻工学校 广州工贸学院和云浮技校 参加所属人力资源和社会保障部门组织的培训时 使用世界银行贷款和配 套资金向主办方或其指定的承办单位支付培训会务费合计人民币 492, 元 上述做法不符合 国际金融组织贷款赠款项目财务管理暂行办法 财 际 号 第二十六条 会议和差旅费用原则上应根据项目单位 隶属级次 参照 项目所在省市政府的相关办法执行 和 省直党政机 关和事业单位会议费管理办法 粤财行 号 第十八条 省 直单位举办的各类业务培训班 由举办单位在其部门预算公用经费或 经批准使用的专项经费中列支 的规定 建议你办督促 3 所项目学校严格 执行相关规定 不得超范围列支费用 你办已接受审计建议 2 个别差旅费超范围支出人民币 4, 元 省项目办于 2014 年 4 月使用配套资金列支不属于本项目开支范围的 差旅费人民币 4, 元 上述做法不符合 国际金融组织贷款赠款项目财务管理暂行办法 财 际 号 第八条 四 确保项目资金专款专用 和第三十 四条 严禁挪用 套取项目资金 的规定 经审计指出后 你办对上 述不合格支出已作调账处理 21

24 3 个别考察活动报销票据不符合规定 涉及人民币 43, 元 2014 年 12 月 省轻工学校使用世界银行贷款列支赴四川省成都市的 参观考察费人民币 43, 元 报销依据为某旅行社开具的综合费发票 没有住宿费发票 上述做法不符合 国际金融组织贷款赠款项目财务管理暂行办法 财 际 号 第二十六条 会议和差旅费用原则上应根据项目单位 隶属级次 参照 项目所在省市政府的相关办法执行 和 省直党政机 关和事业单位差旅费管理办法的通知 粤财行 号 第二十一 条 四 实际发生住宿而无住宿发票的 不得报销住宿费以及城市间交 通费 伙食补助费和市内交通费 的规定 经审计指出后 省轻工学校对 上述不合格支出已作调账处理 建议你办认真核查此情况 并责成省轻工 学校向相关人员收回不符合规定的支出 你办已接受审计建议 4 个别会议费超支并超标准发放津贴 涉及人民币 10, 元 2013 年 11 月 省轻工学校组织 30 人到清远召开会期 4 天的关键能 力课程体系框架修订研讨会 使用世界银行贷款支出人民币 48, 元 其中超标准列支人民币 10, 元 包括 一是此次会议有实质活动内 容为 3 天 按 2013 年省直单位会议费标准计算 会议费超支人民币 4, 元 二是有 1.5 天的活动与关键能力课程体系框架修订研讨内容 无关 但学校向其中的 27 人多发放了 2 天的开发模块式能力本位培训课 程的项目津贴合计人民币 5, 元 上述做法不符合 国际金融组织贷款赠款项目财务管理暂行办法 财 际 号 第二十六条 会议和差旅费用原则上应根据项目单位 隶属级次 参照 项目所在省市政府的相关办法执行 和 关于印发省 直党政机关和事业单位会议费管理办法的通知 粤财行 号 第四条 三类会议费用定额标准人民币 元 和 世界银行贷款广 东城乡社保一体化和农民工培训项目财务管理手册 八 四 1 3 ⑥ 项目津贴指本单位员工或其他相关人员为开发模块式能力本位培训课 程 进行课程开发所付出的超出正常工作时间以外的时间支付的补 贴 费用标准根据各项目执行单位现行的加班补助办法 最高每人每天不 超过人民币 元 的规定 经审计指出后 省轻工学校对上述不合 格支出已作调账处理 建议你办作进一步核实 并责成省轻工学校向相关 22

25 人员收回超标的费用 你办已接受审计建议 5 劳务费超预算开支人民币 177, 元 2014 年 广州市财政局下达给广州工贸学院 市工贸学院世行贷款 农村劳动力培训项目配套培训课程的实施 监测和评估 财政专项资金人 民币 645, 元 其中劳务费预算为人民币 42, 元 用于 1 年组 织 2 次每次 5 名企业专家对培训课程进行评价活动 实际上 该校于 2014 年下半年组织 2 次每次 20 名以上的企业专家对课程进行听评活动 并列 支劳务费合计人民币 219, 元 超出预算人民币 177, 元 上述做法不符合 中华人民共和国预算法 主席令第 21 号 第四十 七条 各级政府 各部门 各单位的支出必须按照预算执行 的规定 建 议你办责成广州工贸学院严格执行财政预算支出计划 杜绝超预算开支的 情况再发生 你办已接受审计建议 2 有 2 栋建筑物未按规定履行相关审批程序 云浮技校的学生宿舍 汽车实训楼建设可行性研究报告于 2011 年 11 月经云浮市发展改革局批复同意 总投资为人民币 32,050, 元 但 上述工程的初步设计和概算文件均未获审批 却进行了公开招标 并于 2013 年 9 月签定施工合同 于 12 月开工建设 上述做法不符合 广东省省级财政性资金投资民用建筑项目管理暂行 办法 粤府办 号 第五条 省财政投资项目审批阶段依此是 项目建议书审批 可行性研究报告审批 初步设计审查 概算审批 下达 开工投资计划 施工图设计审查 的规定 建议你办督促云浮技校严格遵 守基本建设项目报建的相关法规 对违反报批程序的行为立即落实整改 你办已接受审计建议 二 项目管理方面存在的问题 1 工程管理混乱 存在安全隐患 云浮技校的学生宿舍和汽车实训楼是项目配套资金建设工程 合同价 为人民币 28,835, 元 审计抽查发现 该项目工程存在建设质量不 符合要求 管理不到位等问题 1 工程质量不符合要求 存在安全隐患 云浮市工程质监站检查 23

26 记录 云浮市气象局核准意见 监理记录等资料显示 学生宿舍 2 层柱实 体结构未达到设计强度 被责令停止施工 施工方以降低设计强度标准方 法换取复工 学生宿舍 6 层钢筋偏位严重导致柱偏差较大 汽车实训楼的 防雷装置设计和安装手续未获同意就进行施工 2 施工管理不到位 工程实施期间 中标通知书上的大部分施工 管理班子人员未到位 特别是项目经理邓某一直未到施工现场 施工作业 人员无施工执业资格证 2014 年 12 月因原材料供应不及时导致大部分工 人退场 下一道工序停工待料 3 监理工作不到位 监理单位 2014 年 6 月至 12 月的监理日记和 监理月报缺失 经后补的监理日记与学校保存的工程记录资料不一致 总 监代表未能提供监理执业资格 建议你办对云浮技校项目工程建设管理情况进行全面清理整顿 强化 业主意识 加强项目工程质量和安全管理 确保工程质量 你办已接受审 计建议 2 项目实施进度缓慢 根据本项目活动框架 2013 年至 2014 年计划使用世界银行贷款人民 币 93,243, 元 实际使用人民币 4,171, 元 含先征费人民币 1,223, 元 占计划的 4.47% 1 省项目办计划于 2014 年 3 月至 10 月建设的 1 个系统总集成 3 个应用支撑平台 6 个应用系统 截至 2015 年 4 月仍未开工建设 2 省轻工学校土建计划于 2013 年 3 月开工 截至 2015 年 4 月仍 未开工建设 由于土建未完成 该学校自行变更培训活动的实施地点 由 广州市增城石滩镇调至广州市海珠区的校本部实施 3 广州工贸学院计划于 2013 年 12 月建成的计算机网络学习工作 站和于 2014 年 12 月建成的动漫设计与制作学习工作站 截至 2015 年 4 月仍未完成招标 4 云浮技校学生宿舍 汽车实训楼工程合同约定于 2014 年 4 月完 工 但截至 2015 年 4 月仍未完工 教学楼 综合楼计划于 2013 年 1 月开 始建设 但截至 2015 年 4 月仍未开始招标 计划于 2014 年采购的 GY23 农村劳动力网络服务平台 GY24 校园网络 GY26 机械实训室 GY29 汽车维修等 4 个采购包 截至 2015 年 4 月仍未开始招标 24

27 建议你办及时协调和解决项目实施过程中出现的问题 督促各项目实 施单位加快项目实施进度 保证项目顺利实施 你办已接受审计建议 3 农民工培训子项目目标受益人群范围扩展未及时确认 2014 年 省轻工学校 广州工贸学院和云浮技校使用世界银行贷款 和配套资金支付成立校企培训联盟会议费 世界技能大赛专家指导活动 费 学校品牌管理及危机对策会议费 职业核心能力研讨费 校园突发事 件应急处置培训费等合计人民币 491, 元 但受益人群超出本项目 贷款协定 附件 1 项目描述 项目发展目标是 提升广东省农业户口 工人的技能基础和就业前景 的范围 经审计指出后 你办报告了世界银行 最终以备忘录形式对农民工培 训子项目扩展的受益人群进行了确认 4 相关制度规定的子项目实施单位不一致 城乡社保一体化子项目在 项目管理手册 中明确规定由省人社厅具 体实施 但该手册之附件 二 财务管理手册 则规定由广东省劳动保 障信息中心负责并组织实施 建议你办增强法律法规意识 尽快以法律文件明确城乡社保一体化子 项目的具体实施单位 并严格按规定实施 你办已接受审计建议 5 项目实际培训人数未达到可行性研究报告的要求 根据省轻工学校的资料显示 2013 年至 2014 年平均每年完成社会人 员及在岗职工培训 2528 人 未达到省发展改革委批复的 利用世界银行 贷款建设农民工培训子项目可行性研究报告 社会化培训 以农 村劳动力转移培训为主 培训基地还要完成每年 5000 人次的社会化 需求 的要求 建议你办督促省轻工学校按要求完成社会化培训任务 你办已接受审 计建议 6 财务核算不规范 1 会计核算不真实 审计抽查发现 世界银行专家检查团于 2014 年 3 月 28 日至 4 月 4 25

28 日到云浮技校进行实地检查 该校使用配套资金报销接待检查团的餐费发 票日期分别为同年的 5 月 8 日和 5 月 21 日 与事实不符 上述做法不符合 中华人民共和国会计法 主席令第 24 号 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 的规定 建议你办对云浮技校弄虚作假的行为进行核查 依法依规作出处理 并追 究相关人员责任 你办已接受审计建议 2 会计核算不完整 省项目办未将项目资金全部纳入项目账上反映 如省财政于 2012 年 安排给本项目的子项目 世界银行贷款广东城乡社保一体化和农村劳动力 培训政策研究 配套资金人民币 1,500, 元 未在项目账上反映 经审计指出后 你办已补记相关的账务 建议你办将属于本项目的配 套资金和专项资金全部纳入项目账上反映 确保项目财务核算的完整性 你办已接受审计建议 3 会计核算不准确 一是省项目办未将欠供应商的货款合计人民币 505, 元正确记 入 应付器材款 科目 通过国库直接支付方式支出的咨询费实际未经二 级指定账户 但在 银行存款 科目虚列收 支人民币 980, 元 二是广州工贸学院未将监理费合计人民币 132, 元正确记入 待 摊投资/合同公证费及工程质量监测费 科目 未将预算编制费 施工图 审查费 零星办公费等合计人民币 34, 元正确记入 待摊投资/项目 单位管理费 科目 未将项目设计费人民币 109, 元正确记入 待摊 投资/勘测设计费 科目 三是云浮技校未将工程造价咨询费合计人民币 147, 元正确记 入 待摊投资/项目单位管理费 科目 经审计指出后 上述项目单位已调整相关账务 建议你办督促各项目 单位严格按照 世界银行贷款项目会计核算办法 进行会计核算 你办已 接受审计建议 4 账户管理不规范 截至 2014 年底 省轻工学校收到采用偿还支付方式回补的世界银行 26

29 贷款人民币 320, 元 至 2015 年 3 月尚未及时归还原资金支出账户 经审计指出后 省轻工学校已按原资金渠道归还垫支款 7 资产管理不规范 审计抽查发现 省项目办使用世界银行贷款购买 50 台电脑 金额人 民币 503, 元入库后没有形成资产清单 也没有贴世界银行专属固定 资产的标签 建议你办完善固定资产管理工作 你办已接受审计建议 27

30 III. 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 and project management and project performance during the project implementing process. We found the following issues: Noncompliance with state laws and regulations or the applicable provisions of the loan agreement 1. Expenses of RMB728, yuan did not comply with the provisions. (1) The training and conference fees of RMB490, yuan should not be undertaken by schools. When the schools persons in GDATSLI, GZITTC and YFTTS which were the SubProject implementation entities of Rural Worker Training, participated in the training classes that organized by the Human Resources and Social Security Departments of their higher level authorities, the schools paid training and conference fees for the organizers or the contractors with the World Bank loan and counterpart funds, totally amounted to RMB490, yuan. The above practice did not comply with the provision of Article 26 of Interim Measures for the Financial Management of Projects Financed by Loans and Grants of International Financial Organizations (Caiji [2011] No.10), which stipulates that the conferences and travel expenses should be based on the principle of the project entity membership level, referenced to the relevant measures that the provincial or municipal government executives. It also did not comply with the provision of Article 18 of Conference Expenditure Management Approach for Provincial Party and Government Organs and Institutions (Yue Cai Xing [2013] No.443), which stipulates that for all kinds of training classes organized by the provincial entities, the expenditures should be paid by the organizers using the common funds of the department 28

31 budget or special funds with approval. We suggested that your office should urge the 3 schools to strictly comply with relevant regulations and should not exceed the scope of the expenditures. Your office accepted the suggestion. (2) The travel expenses of RMB4, yuan were over the project scope. In April 2014, PMO spent RMB4, yuan of the counterpart funds for the travel expenses which were out of this project scope. The above practice did not comply with the provision of Point 4, Article 8 of Interim Measures for the Financial Management of Projects Financed by Loans and Grants of International Financial Organizations (Caiji [2011] No. 10), which stipulates that to ensure that the project funds were used exclusively for its intended purposes. It also did not comply with the provision of Article 30 of the above government document, which stipulates that misappropriation and taking of the project funds are all prohibited. After we pointed out, your office had already adjusted the correspondent accounts. (3) The reimbursement bill in an investigation tour did not comply with the provisions, concerned about RMB43, yuan. In December 2014, GDATSLI organized an investigation tour to Chengdu City, Sichuan Province, with the World Bank loan expenditure of RMB43, yuan, however, the reimbursement bill was a comprehensive invoice issued by a travel agency, with no accommodation invoice. The above practice did not comply with the provision of Article 26 of Interim Measures for the Financial Management of Projects Financed by Loans and Grants of International Financial Organizations (Caiji [2011] No. 10), which stipulates that the conferences and travel expenses should be based on the principle of the project entity membership level, referenced to the relevant measures that the provincial government executives. It also did not comply with the provision of Point 4, Article 21 of Notice of Travel Management Approach for Provincial Party and Government Organs and Institutions (Yue Cai Xing [2014] No. 67), which stipulates that if the actual accommodation was without accommodation invoice, all of the expenditures about accommodation, transportation among cities, meals and transportation in the local city can not be reimbursed. After we pointed out the problem, GDATSLI had already adjusted the correspondent accounts about the above 29

32 unqualified expenditures. We suggested that your office should seriously inspect this issue and urge GDATSLI to ask the relevant person to pay back the expenditures that did not comply with the provisions. Your office accepted the suggestion. 4 A conference was overspent expenditures and distributed allowances over standards, concerned about RMB10, yuan. In November 2013, GDATSLI organized 30 school persons and held the Seminar of Revising Framework in the Key Competency Curriculum System for 4 days in Qingyuan City with the World Bank loan expenditure of RMB48, yuan, of which RMB10, yuan were over expenditure standards. The details were as follows: Firstly, this seminar was just last for 3 days in the actual schedule arrangement, thus, the expenditure was overspent for RMB4, yuan in accordance with the provincial entity conference fee standard in Secondly, there are 1.5 days with no arrangement for the discussion activity of revising framework in the key competency curriculum system, but GDATSLI distributed more project allowances, which was paid for developments of training classes in the standard modular ability, amounted to RMB5, yuan, for 27 school persons in 2 days. The above practice did not comply with the provision of Article 26 of Interim Measures for the Financial Management of Projects Financed by Loans and Grants of International Financial Organizations (Caiji [2011] No. 10), which stipulates that the conferences and travel expenses should be based on the principle of the project entity membership level, referenced to the relevant measures that the provincial government executives. It also did not comply with the provision of Article 4 of the Notice on Management Measures for Printing and Distributing of Conference Expenses for Provincial Party and Government Authorities and GovernmentSponsored Institutions (YueCai Xing 2007 No. 230), which stipulates that expenses for the 3rd category conference can not be more than RMB yuan per person in one day. In addition, it also did not comply with the provision of Point⑥ 3 1.IV, of Article 8, of the Financial Management Manual of Guangdong Social Security Integration and Rural Worker Training Project Financed by the World Bank, which stipulates that the project allowances are paid for the employees or other relevant person who develop the training classes of the standard modular ability overtime, the fee standard should be in accordance with the overtime allowance method of each project implementation entity, while the fee should be not over RMB per person a day. After we pointed out the problem, 30

33 GDATSLI had already adjusted the correspondent accounts about the above unqualified expenditures. We suggested that your office should make further efforts to inspect this issue and urge GDATSLI to ask the relevant person to pay back the overspent expenditures. Your office accepted the suggestion. (5) Fees of expert services, concerned about RMB177, yuan, were spent over budgets. In 2014, the Guangzhou Finance Bureau issued the financial special fund of the Counterpart Fund of Implementation, Monitoring and Evaluation for the World Bank Loan Rural Worker Training Project for GZITTC, which was amounted to RMB645, yuan. In this special fund, GZITTC was planned to spend RMB42, yuan for the fees of expert services, which were used for organizing the evaluation activities for training classes in 2 times each year with 5 invited experts per time from enterprises. However, in fact, in the second half of 2014, GZITTC had already spent RMB219, yuan, which were used for organizing the evaluation activities for training classes in 2 times with over 20 invited experts per time from enterprises. In other words, the total fees were more than the planned expenditure for RMB177, yuan. The above practice did not comply with the provision of Article 47 of the Budget Law of the People's Republic of China(No. 21 of the President Decree), which stipulates that all level governments, departments and entities must strictly spend the expenditure in accordance with the budget. We suggested that your office should urge GZITTC strictly implement the budget expenditure plan and forbid the phenomenon of spending over budgets again. Your office accepted the suggestion. 2. Two buildings were not performed relevant approval procedures in accordance with provisions. The YFTTS Feasibility Study Report of Student s Dormitory Building and Automobile Training Building was approved by Yunfu Municipal Development and Reform Bureau in November 2011, with the total approved investment of RMB32,050, yuan. But, without approval of the initial design documents and the budget estimate documents, the above projects had gone through open bidding, signed the construction contract in September 2013 and started construction in December

34 The above practices did not comply with the provisions of Article 5 of the Interim Management Measures for Civil Engineering Projects Invested by Guangdong Provincial Level Government Fund (Yue Fu Ban 2001 No. 4), which stipulates that approval stages of the provincial financial investment project are: Approval of project proposal, approval of feasibility research report, initial design examination, budgetary estimation examination, issued construction investment plan, construction drawing design review. We suggested that your office should urge YFTTS to strictly comply with relevant laws and regulations of the construction declaration and rectify the illegal construction behavior as soon as possible. Your office accepted the suggestion. Issues on project management 1. Chaos and security risks in the engineering management. Student s Dormitory Building and Automobile Training Building of YFTTS were the construction projects supported by the counterpart funds with the signed contract price RMB28,835, yuan. Through the audit random inspection, the constructions were found that engineering qualities did not meet the requirements and engineering managements were irregular etc. (1) Engineering qualities did not meet the requirements and increase the security risks. In accordance with the inspection records of Yunfu Municipal Engineering Quality Supervision Station, the approval opinion of the Yunfu Municipal Meteorological Bureau and the data of supervision records, the above records showed that the second pillared entity structure of the Student s Dormitory Building did not meet the requirements of the design strength, and the constructions were ordered to stop at one time because of this issue, but the return to construction was exchanged by the reduction of design strength. Meanwhile, the deviation of the sixth storey reinforced concrete caused serious deviation of the pillar. What s more, the designs and installation procedures of the lightning protection device for the Automobile Training Building had not received approvals and then straightly went on installations. (2) Engineering managements were irregular. Firstly, during the construction period, many construction management members recorded in the winning bid notice were not able to reach the site of construction, especially the project manager Mr. Deng. Secondly, the construction workers without qualification certificate but still did engineering works. Thirdly, raw materials did not supply in time in December 2014, which led to a majority of workers left, thus, 32

35 the construction of next step was stopped and waited for materials. (3) Supervision did not work in place. The supervision enterprise was not able to provide supervision diaries and supervision reports form June to December in After we pointed out the problem, the supervision diaries in the corresponding period were provided, but the contents were not consistent with records kept by YFTTS. In addition, the representative director of supervision was not able to provide the supervision qualification certificate. We suggested that your office should instruct YFTTS to rectify and reform the work of the whole constructions, to strengthen the owner consciousness, to enhance project management of quality and safety, in order to ensure the quality of engineering. Your office accepted the suggestion. 2. The implementation progress was slow. In accordance with this project s framework, it was planed to spend RMB93,243, yuan of the World Bank loan during the period of 2013 and 2014, but the actual expenditures were just RMB4,171, yuan (including the Frontend Fee RMB1,223, yuan ), accounting for 4.47% of the plan. (1) 1 system integration, 3 application support platforms and 6 application systems were planed to construct from March to October in 2014 by PMO, but in fact, none of the above projects had started construction by April (2) The civil works of GDATSLI were planned to construct from March 2013, but the construction had not been started by April What s more, because of the unfinished civil works, GDATSLI adjusted the implementation site of training activities from Shitan Town, Zengcheng District, Guangzhou City to general headquarters campus located in Haizhu District, Guangzhou City, which was without any approval. (3) GZITTC planned to complete the construction of the Computer Network Study Workstation in December 2013 and complete the construction of the Animation Design and Manufacture Study Workstation in December 2014, but the open bidding procedure of these projects had not been finished as of April (4) The construction of the Student s Dormitory Building and Automobile 33

36 Training Building of YFTTS was contracted to be completed by April 2014, but it had not been completed by April In addition, the constructions of the Teaching Building and the Comprehensive Building were planned to start in January 2013, but as of April 2015, the tendering procedure had not begun. What s more, 4 procurement packages were planned to do in 2014, including: GY23 of the network service platform for rural workers, GY24 of the campus network, GY26 of the mechanical training room and GY29 of the auto repair project, but as of April 2015, the tendering procedure of the above packages had not begun. We suggested that your office should timely coordinate and solve the problems in the project implementation, and supervise the above each project entity to speed up the implementation progress in order to smoothly ensure the project implementation. Your office accepted the suggestion. 3. The scope expansion of the target beneficiaries in the subproject of Rural Worker Training was without promptly confirmed. In 2014, GDATSLI, GZITTC and YFTTS totally paid RMB491, yuan with the WorldBank loan and counterpart funds for conference fees in the Training Alliance Establishment between School and Enterprises Conference, guide fees in the World Skills Competition Guidance Activities, conference fees in the School Brand Management and Crisis Countermeasure Conference, conference fees in the Core Ability of Occupation Research Conference and training fees of the Campus Emergency Disposal Training Class. However, the target beneficiaries of the subproject of Rural Worker Training extend the scope of target beneficiaries in this project s Loan Agreement, which stipulates that the objectives of this Project are to strengthen the skills base and employment prospects of rural hukou workers in Guangdong. After we pointed out the problem, your office reported the issue to the World Bank. After that, the scope expansion of the target beneficiaries in the subproject of Rural Worker Training was confirmed in the records of the Aide Memoire. 4. Different document provisions had different definitions of the subproject implementation entity. In accordance with the Project Management Manual, the implementation entity of SubProject of the Urban and Rural Social Security Integration is the 34

37 DHRSSGP, but the Financial Management Manual, which was the Appendix 2 of the Project Management Manual, stipulates that the above subproject is implemented by Guangdong Labor Security Information Center. We suggested that your office should enhance the awareness of laws and regulations, and clarify the exact implementation entity of the SubProject of the Urban and Rural Social Security Integration by legal documents as soon as possible, and then implement in accordance with provisions strictly. Your office accepted the suggestion. 5. The number of the training person was not able to match the requirement of objective in the feasibility study report. According to the data showed by GDATSLI, the annual average number of social workers trained by GDATSLI was 2528 in the years of 2013 and The above practices did not match the requirement of the provisions of Point of the Feasibility Study Report of the SubProject of Rural Worker Training Financed by the World Bank Loan approved by Guangdong Provincial Development and Reform Commission, which stipulates that social training, which is mainly rural labor transfer training,... the site of training base should train 5000 people every year. We suggested that your office should urge GDATSLI to carry out social training tasks in accordance with the requirement. Your office accepted the suggestion. 6. Financial accounting was not standardized. (1) Accounting was untruthful. Through the audit random inspection, the Expert Inspection Group of the World Bank Loan inspected on the site of YFTTS from March 28 to April 4, However, the dates of meal invoices of the reception for the Expert Inspection Group, using the counterpart fund for reimbursement, were May 21 and May 8 in the same year respectively, which were inconsistent with the facts. The above practices did not comply with the provisions of Article 9 of Accounting Law of the People s Republic of China (No. 24 of the President Decree), which stipulates that every entity must account according to the 35

38 actual business transactions. We suggest that your office should seriously inspect the unhonest behavior of YFTTS and seriously deal with it in accordance with the law and regulation, and punish the relevant people. Your office accepted the suggestion. (2) Accounting was incomplete. PMO did not reflect all of the project funds in the project account. For example, the counterpart funds of Policy Research for the World Bank Loan Agreement of Guangdong Social Security Integration and Rural Worker Training Project, which was the subproject s activity, was arranged RMB1,500, yuan by GDFD in 2012, but this issue was not reflected in the project accounts. After we pointed out the problem, your office accounted the issues immediately. We suggested that your office reflect all counterpart funds and special funds for the project in the project account, to ensure the completeness of the accounting. Your office accepted the suggestion. (3) Accounting was inaccurate. Firstly, the PMO did not properly account RMB505, yuan of the payables owed to the suppliers into the subject of Payables of Equipments; the consulting fees were paid through the way of direct national treasury payment but not through the SubDA, while the subject of Bank Deposits was falsely debited and credited the income and payment of RMB980, yuan. Secondly, GZITTC did not properly account RMB132, yuan of the supervision fees into the subject of Deferred Investment/ Contract Notary Fees and Engineering Quality Monitoring Fees; GZITTC did not properly account RMB34, yuan of the budget consulting fees, engineering drawing review fees, office fees into the subject of Deferred Investment/ Fees of the Project Entity Management; GZITTC did not properly account 109, yuan of project design fees into the subject of Deferred Investment/ Fees of the Survey and Design. Thirdly, YFTTS did not properly account RMB147, yuan of the service fees of engineering cost consulting into the subject of Deferred Investment/ Fees of the Project Entity Management. 36

39 After we pointed out the problem, the project entities adjusted the correspondent accounts. We suggested that your office should urge all of the project entities strictly implement the provisions of Accounting Methods of the World Bank Loan Projects (Cai Ji Zi 2000 No. 13). Your office accepted the suggestion. (4) Account management was not standardized. As of the end of 2014, GDATSLI received the reimbursements of the World Bank loan, which were amounted to RMB320, yuan, but as of March 2015, GDATSLI did not return it to the corresponding account where the money was borrowed. After we pointed out the problem, GDATSLI return the money to the corresponding account. 7. Asset management was not standardized. Through the audit random inspection, our audit staff found that 50 computers were purchased by PMO, which were amounted to RMB503, yuan with the World Bank loan, but there were no asset lists after acceptance and PMO did not put any exclusive tag of World Bank on them. We suggested that your office should improve the management of fixed assets. Your office accepted the suggestion. 37

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