08 OCT 2019 Audit Office of Guangxi Zhuang Autonomous Region of the People's Republic of China L Audit Report J'K C 2019J 52 - L GX AUDIT REPORT C2019) NO.52 Project Name: Guangxi Poverty Reduction Program for Results Financed by the World Bank AL : 8890-CN Loan No.: 8890-CN *,I9ufA4-T 4: r Wk0WtAAKI L Project Entity: Guangxi Administration Center of Foreign Funded Project for Agriculture 2018 Accounting Year: 2018 〔 目录 〔contents 一、审计师意见...................................……,......……,...……,,……,…,...........……,二1 一1 .Anditor&8 Opinion,......................................................................................……3 ~二、稚汞汉稚衣附汪.……,...............................……,...……,,..........................……6 11 .Statement and NLOtes to statement............................................................……6 门(一)2018年度世界银行结果导向型贷款广西扶贫示范项目资金使用 一情况表...........................................……,…,...............................................……6 i·Guan籗1 Pove匆Reduction Progr二for Results by the WOrld Bank [Funds UsageS~ary forZ&&“·····························································……“ (二)报表附注.....................................................................................……7 11.Notes to the Stater匡ent.,................……,…,..…,.…,.…,.....……,……,........……9 L三、审计发现的问题及建议....···.....······.·····,,····,········,,····························……,, 11工.AuditFindingsandRecon刀刀endations.................................................……13 四、附件:本年度抽查子项目清单...............................................……,.…,.…16 「工vAnneX:LIS,。,。hecke。Sub一project。0f2。,。..…,,..........................……,,,二,6 〔 红 匕 仁 一、审计师意见 〔审计师意见 幼襼农业外资项目管理中心: 仁我们审计了截至2018年12月3,。的2018年度世界银行结果导向型 贷款幼襼扶贫示范项目资金佼用情况表及报表附注(第6页至第10页)a 日(一,项目执行单位对报表的责任 簖制上述报表是你中心的责任,这种责任包括: 1.按照《幼襼壮族自治区财政厅广西壮族自治区扶贫开发办公室关 「,于印发贫困县统筹整合涉农资金统计表格的通知》(桂财农〔20 18〕157 匕号)和《世界银行结果导向型贷款幼西扶贫示范项目评估报告》的要求编 制报表,并佼其实现公允反映; 2.设计、执行和维护必要的内部控制,以使报表不存在由于舞弊或 「错误而导致的重大错报。 (二)审计责任 。我们的责任是在执行审计工作的基础上对报表发表审计意见。我们按 七照中国国家审计准则和国际审计准则的规定执行了审计工作,上述准则要 求我们遵守审计职业要求,计划和执行审计工作以对项目报表是否不存在 重大错报获取合理保证。 。为获取有关报表金额和披露信息的有关证据,我们实施了必要的审计 七程序。我们运用职业判断选择审计程序,这些程序包括对由于舞弊或错误 导致的报表重大错报风险的评估。在进行风险评估时,为了设计恰当的审 计程序,我们考虑了与报表相关的内部控制,但目的并非对内部控制的有 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 U估计的合理性,以及评价报表的总体列报。 匕 仁 我们相信,我们获取的审计证据是适当的、充分的,为发表审计意见 仁提供了基础。 (三)审计意见 日我们认为,第一段所列报表在所有重大方面按照《广西壮族自治区财 口政厅幼襼壮族自治区扶贫开发办公室关于印发贫困县统筹整合涉农资金 统计表格的通知》(桂财农〔2018〕157号)和《世界银行结果导向型贷 款幼襼扶贫示范项目评估报告》的要求编制,公允反映了截至2018年12 日月31日的世界银行结果导向型贷款广西扶贫示范项目资金使用情况。 目我们提醒报表佼用者关注报表附注中关于编制基础的说明。广西农业 外资项目管理中心簖制的世界银行结果导向型贷款广西扶贫示范项目资 金佼用情况表是为了遵循贷款协定等规定。因此,报表可能不适用于其他 〔用途。本段内容不影响已发表的审计意见。 (四)其他事项 「审计工作按照本项目的审计大纲进行,我们对报表中的资金进行了审 曰计。 本审计师意见之后,共同构成审计报告的还有两项内容:报表及报表 尸附注、审计发现的问题及建议。z侣下梦\ 中华人民簪和国幼蘸土族给合医审计厅 U地址:中国幼襼南宁市民族大道98号N沙义 邮政簖码:530022- 电话:86一771一5 800259 日传真:86一77,一5,66806 匕 1. Auditor's Opinion Auditor's Opinion To Guangxi Administration Center of Foreign Funded Project for Agriculture We have audited the Guangxi Poverty Reduction Program for Results by the World Bank Funds Usage Summary for 2018 (from page 6 to page 10) as of December 3 1 2018, and Notes to the Statement. The Responsibility of Project Entity for the Statement The preparation of Statement is the responsibility of your center, whic h includes: i. Preparing and fair presenting the accompanying statement in accordance with the requirements of Circular of Department of Finance o Guangxi )f Zhuang Autonomous Region and Poverty Alleviation and Development Office of Guangxi Zhuang Autonomous Region on Printing and Issuing the Statistical Forms for the Consolidated Poverty Reduction Funds in Poor Counties (Guicainong [2018] No. 157) and The Evaluation Report on Guangxi Poverty Reduction Program for Results Financed by the World Bank; ii. Designing, implementing and maintaining necessary internal control to ensure that the statement is free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on this statement based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. In making those risk assessments,, the auditor considers internal control relevant to the entity's preparation and fair presentation of the statement in order to design audit 3 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 statement. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the statement identified in the first paragraph present fairly, in all material respects, himds usage of the Guangxi Poverty Reduction Program for Results Financed by the World Bank as of December 31, 2018, in accordance with Circular of Department of Finance of Guangxi Zhuang Autonomous Region and Poverty Alleviation and Development Office of Guangxi Zhuang Autonomous Region on Printing and Issuing the Statistical Forms for the Consolidated Poverty Reduction Funds in Poor Counties (Guicainong [2018] No. 157) and The Evaluation Report on Guangxi Poverty Reduction Program for Results Financed by the World Bank. We remind users of the statement to pay attention to the Notes to Statement on the preparation of the instructions. Guangxi Poverty Reduction Program for Results by the World Bank Funds Usage Summary prepared by Guangxi Administration Center of Foreign Funded Project for Agriculture is to comply with loan agreements and other provisions. Therefore, the Statement may not be suitable for other purposes. This paragraph does not affect the opinion above. Other Matter The audit is carried out in accordance with the Terms of Reference for Annual Program Statements Audit. We have audited the funds in the Statement. The audit report consists of the Auditor's Opinion and two more parts [1 4 hereinaftr1 Notes to the Statement, Audit Findings and Recomm ons. Audit 0 7 of xi g Autonomous Region of the Pe Repu ic u Cina Septemb YQ2019 Address: No. 98, Minzu Avenue, Nanning, Guangxi, P.R. China Posteode: 530022 Tel.: 86-771-5800259 t ] Fax: 86-771-5566806 The English translation is for the convenience of report users; please take the Chinese audit report as the only official version. LI 5 { } 二、报表及报表附注 n.Statement and Notes to the Statement }(一)2018年度世界银行结果导向型贷款广西扶贫示范项目资金使用情况表 }1.Guang对Poverty Reduction Program ror Results by the world Bank Fundsu 2018年度世界银行结果导向婆 GuanZ五Povertv Reduction Program for Res Lr or仇e per10& 项目名称:世界银行结果导向型贷款广西扶贫示范项目 ProjeCt Name:GuangXi Poverty Reduction Program for Results Financed by the World Bank 簖报单位:幼襼农业外资项目管理中心 }Prepar&db,:Guangx,Adm,n,strati&n Center OfFore,gn Fundod Project&rAgr,&ultUre …刹班 1 { V Summary for 2018 .s by the World Bank Funds Usage Summary for 2018 ,01 * 12 )1 31 H ded I December 31, 2018) Currency-Unit: RMB 0'000 Yuan Aq'tual Expenditures Funds !t AiR titt! construction Education, training and 6pacity-building V*IV **A " Vffd 70 J3 * t& *htk Pt (%) *a -9 Xt*VljYZ Forest R Aflk Progress of notes fflx; F Im Financial fund Power network, Reconstruction XVII' Training th farm Others expenditures Toilet and ;M Subsidy poverty Rural 'communication, fd Other rural Short-tchn fGr the Other and reduction pubi , !c- radio and o angerous kitchen infrastructure Subtotal Yulu for skills transfer training cology servi e' 'television houses renovation construction Plan Liangho training of rural expenditures .acilit'i ces w.network usheng labour force 17 is 19 20 21 22 23 24 25 26 27 28 29 30 31=511 32 5,73 1 7.69 511.351 66,136.60 IM04 36,068.57 IR,472.90 15,-,35.49 1 76R.Q31 654.75 143.11 .1,391-53 1.M.37 37,159.92 6,922.22 90.88ol 4_ .32 $8.85 48,699.68 122.04 18,163.66 10,72S.92 8,99750 723.75 466.36 50.63 497.63 1,794.73 19,841.23 2,175.82 91.13% 4,840.73 423A 14,16532 0,00 12,934.68 6,909.33 5,72458 44.28 168.39 92.43 979.65 49.M 15,207.21 3,993.06 90,29% 10.00 0.00 1,421,90 0,00 2,441.86 275.61 261.36 0.00 0.00 0.00 1413 0,00 1,320.27 040 90.05% 0.00 USDA 0.0 2,528.37 562.04 562.G4 0.00 0.00 0.00 0.00 0100 791.21 75334 94.32% 0,110 0.00 0.001 0.00 6 〔 (二)报表附注 仁报表附注 1.项目概况 「世界银行结果导向型贷款幼襼扶贫示范项目贷款号为8890一cN,旨在 一通过产业扶贫模式在选定的项目县带动农户增收,助力广西实现到2020 年脱贫摘帽的.慈体目标。项目内容包括:推动贫困地区扶贫产业发展,改 善农村基础设施建设,改善农村教育扶贫以及项目能力建设、监测和评估 日等4个分项目。项目贷款协定、项目协议于2018年9月17日签订,2018 年12月14日生效,预计于2021年12月31日关账,计划利用世界银行 贷款4亿美元。 「2.报表编制范围 一本报表的簖制范围包括2018年度全区28个项目县统筹整合使用财政 涉农资金及世界银行贷款资金佼用情况表(扣除易地搬迁收支部分)。 「3.主要会计政策 一3.1本项目报表按照《幼襼壮族自治区财政厅广西壮族自治区扶贫 开发办公室关于印发贫困县统筹整合涉农资金统计表格的通知》(桂财农 〔2018〕157号)和《世界银行结果导向型贷款广西扶贫示范项目评估报 [告”的要求编制。 3.2会计核算年度采用公历年制,即公历每年1月1日至12月31日。 本报表是本项目第一次簖制,会计核算涵盖了2018年1月1日开始至2018 仁年’2月31日所发生的支出。 3.3本项目会计核算以“收付实现制”作为记账原则,以人民币作为记 账本位币。 仁。.贷款协定执行情况 仁 仁 截至2018年12月31日,项目尚未提取世界银行贷款资金。 仁,.项目资金计戈。及实际支出情况 2018年度项目计划整合人民币855057.20万元,截至2018年12月 31日,累计实际支出人民币777055,33万元,支出进度90.88%。其中: 「中央扶贫专项资金累计实际支出人民币460197.99万元,支出进度 曰91.18%;省级扶贫专项资金累计实际支出人民币281501.84万元,支出进 度90.29%;市级扶贫专项资金累计实际支出人民币21 221.61万元,支出 进度90,05%;县级扶贫专项资金累计实际支出人民币14133.89万元,支 仁出进度94.320,0。 [ 「 仁 已 日 仁 ii. Notes to the Statement Notes to the Statement 1. Project overview The loan number of Guangxi Poverty Reduction Program for Results Financed by the World Bank is 8890-CN. It aims to help Guangxi to achieve the overall goal of poverty eradication by 2020 through the industrial poverty reduction model to increase farmers' income in designated program counties. The contents of the program include 4 sub-prograrns, such as promoting the industrial development for poverty reduction in poor areas; improving rural infrastructure construction; improving rural education and training for poverty reduction; program capacity building, monitoring and evaluation. The Program Agreement was signed on September 17, 2018 and came into effect on December 14, 2018. The account of the program will be closed on December 31, 2021, the program plans to use the World Bank loan of US$400 000000.00. 2. Consolidation Scope of the Statement Consolidation scope of the statement covers the funds usage summaries of consolidated poverty reduction funds from finance and the World Bank loan in 28 program counties for 2018 (deduction of the part of income and expenditure for relocation for poverty- reduction). 3. Accounting Policies 3.1 The statement of the program was prepared according to the requirements of Circular ofDepartment ofFinance of Guangxi ZhuangAutonomous Region and Poverty Alleviation and Development Office of Guangxi Zhuang Autonomous Region on Printing and Issuing the Statistical Forms for the Consolidated Poverty Reduction Funds in Poor Counties (Guicainong [2018] No. 15 7) and The Evaluation Report on Guangxi Poverty Reduction Program for Results Financed by the World Bank, 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January I to December 3 1. The statement is the first preparation of this program-The accounting covers the expenditures incurred from January 1, 9 2018 to December 31, 2018. 3.3 The accounting of the program follows the accounting principle of accounting on the cash basis. RMB is used as the recording currency of bookkeeping. 4. Implementation of the Loan Agreement As of December 31, 2018, the program hasn't withdrawn the World Bank loan yet. 5. Program fund plan and actual expenditures The program plans to consolidate RMB8 550 572 000 yuan in 2018, as of December 31, 2018, the accumulated actual expenditure was RMB7 770 553 300 yuan, the expenditure progress was 90.88%. For central poverty reduction earmarked funds, the accumulated actual expenditure was RMB4 601 979 900 yuan, the expenditure progress was 91.18%. For provincial poverty reduction earmarked funds, the accumulated actual expenditure was RMB2 815 018 400 yuan, the expenditure progress was 90.29%. For poverty reduction earmarked funds at municipality level, the accumulated actual expenditure was RMB212 216 100 yuan, the expenditure progress was 90.05%. For poverty reduction earmarked funds at county level, the accumulated actual expenditure was RMBl41 338 900 yuan, the expenditure progress was 94.32%. 10