Guizhou Provincial Audit Office of the People's Republic of China Audit Report * * W'kh (2021) 64 -- QIANAUDIT REPORT (2021) NO.64 Project Name:Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency t~& : 8927-CN 3fa NoCCN1085 Loan No.: 8927-CN and NoCCN1085 Project Entity: Guizhou Provincial Department of Civil Affairs -4 : 2020 Accounting Year: 2020 目录 ContelltS 一、审计师意见．．……，......．……，............．……，........................................．……1 1 .Auditor&5 Opinion......................................................．……，．……，…，．…，……4 二、财务报表及财务报表附注．........................．……，...．……，.....．……，.．……7 11 .F功ancial Statemellts and Notes to the Financial Statenlellts.........．……7 （一）资产负债表．…，．…，.......．……，.......．……，...................．……，......．……7 1 .Balance Sheet................．……，,...........．……，…，.......................．……，.．……7 （二）收入费用表．,．…，……，.....................．……，..............................．……9 11 .Statement of Income and EXpenses..........................．……‘.........．……，二9 （三）资金来源表．......................．……，........．……，...．……，．……，,....．……10 111.Statement ofFunding Sources..................................................．……10 （四）资金支出汇总及明细表．................................．……，..．……，……12 iv.Summary and Breakdown of Capital ExPenditures.,..．……，.......．……12 （五）财务报表附注．…，…，.................．……，.................................．……36 v.N0testotheFinancialStatements......．……，.．……，.．……，.............．…… 41 三、审计发现的问题及建议．....................................．……，...............．……46 111.Audit Findings and Recommendations．…，.............................．……，二，…49 一、审计师意见 审计师意见 贵州省民政厅： 我们审计了世界银行、法国开发籲联合融资贵州养老服务体系建设项 目2020年12月31日的资产负债表、收入费用表、资金来源表、资金支 出汇总及明细表等特定目的财务报表及财务报表附注（第7页至第45页）。 （一）项目执行单位对财务报表的责任 簖制上述财务报表是贵州省民政厅的责任，这种责任包括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目 财务报表，并佼其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于 舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见，并 对国外贷款的财务收支情况进行审计。我们按照中国国家审计准则和国际 审计准则的规定执行了审计工作，上述准则要求我们遵守审计职业要求， 计划和执行审计工作以对项目财务报表是否不存在重大错报获取合理保 证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计 恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对 内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报。 1 我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见 提供了基础。 （三）审计意见 我们认为，第一段所列财务报表在所有重大方面按照中国的会计准 则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行、法国 开发籲联合融资贵州养老服务体系建设项目2020年12月31日的财务状 况，以及截至该日同年度的财务收支、项目执行和专用账户收支情况。 （四）强调事项段 我们注意到，2020年资产负债表中长期借款期末余额少列26.69万 元，其中：少列外币专用账户资金期末余额19,18万元，少列2020年度 汇兑损益7.51万元。该事项还导致资产负债表中银行存款期末余额少列 19．招万元、累计盈余多列7.51万元；收入费用表中相关费用本年累计数 少列7.51万元；资金来源表中贷款资金本年发生数少列26.69万元；资金 支出汇总表及明细表（一）中本年发生数和累计数少列7.51万元。项目 单位将在2021年度据实进行补计。本段内容不影响已发表的审计意见。 （五）其他事项 我们审查了本期内贵州省财政厅报送给世界银行、法国开发署的第 GZ一1至CZ一2号提款申请书及所附资料。我们认为，这些资料均符合贷 款协议的要求，可以作为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有两项内容：财务报表及 财务报表附注、审计发现的问题及建议。 2 「或 几写土 {~ 三慈 曳’俘火吓上共一｛1日‘烈省审计厅 飞卼，、年9月W卿 甘丫 、孤～沪琳 地址：中国贵州省贵阳市市北路78号 邮政簖码：550004 电话：86一851一86614379 传真：86一851一86614396 3 1. Auditor's Opinion, Auditor's Opinion To Guizhou Provincial Department of Civil Affairs We have audited the special-purpose financial statements including the Balance Sheet, Statement of Income and Expenses, Statement of Funding Sources, Summary and Breakdown of Capital Expenditures, and Notes to the Financial Statements, of the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency as of December 31, 2020 (from page 7 to page 45). Responsibility for Project Entity The preparation of these financial statements is the responsible of the Guizhou Provincial Department of Civil Affairs,which includes: i.The preparation and fair presentation of the Project's financial 'statements in accordance with China's accounting standards, accounting systems and the requirements of the Project Loan Agreement. ii.Designing,implementing,and maintaining necessary internal control relevant to the financial statements that are free from material misstatement, whether due to ftaud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audits and audit the financial position of the foreign loan. 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 to the entities' preparation and fair presentation of the financial 4 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 referred in the first paragraph present fairly, in all material respects, the financial position of the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency as of December 31,2020 and its financial income and expenditures, project execution and balance of the special account for the year ended December 31, 2020 in accordance with China's accounting standards, accounting systems and the requirements of the Project Loan Agreement. Emphatic of Matter We note that the 2020 Balance Sheet incompletely listed the ending balance of medium and long-term loans by RMB266,900 yuan, including RMB191,800 yuan of special account, foreign-currency funds and RM1B75,100 yuan exchange gains and losses for the year 2020. As a result, the Balance Sheet incompletely listed the ending balance of bank deposits by RMB 191,800 yuan and overstated the accumulated surplus by RMB 75,100 yuan, the Statement of Income and Expenses incompletely listed the cumulative amount of related expenses for the year 2020 by RMB75,100 yuan, the Statement of Funding Sources understated the loan funds for the year 2020 by RMB266,900 yuan, and the Summary and Breakdown of Capital Expenditures (I) understated the amount of expenditures for the year 2020 and cumulative amount by RMB75,100 yuan.The project unit will make a supplement based on the 2021 .The contents of this paragraph shall not affect the audit opinion. Other Matter 5 We reviewed Withdrawal Applications GZ- 1 to GZ-2 and accompanying documents submitted by the Guizhou Provincial Finance Department to the World Bank and the French Development Agency. We believe that these documents meet the requirements of the Loan Agreement and can be used as the basis for withdrawal application. Following this auditor's opinion, the audit report comprises two additional components: Financial Statements and Notes to the Financial Statements, and Audit .inding5 and Recommendations. muizhot Promvincial judit Office of the People's Republic of China Septenber 28, 1 Address No. 78, Shibei Road, Guiyang, Guizhou Province, China Postcode: 550004 Tel.: 86-851-86614379 Fax: 86-851-86614396 The English version of this report is provided for your convenience and reference while Chinese is the only official version. 6 II. Financial Statements and Notes to the Financial Statements ( -) ik/_ AIRj i. Balance Sheet * AR& BALANCE SHEET 2020 * 12 A| 31 H (As of December 31, 2020) Project Name: Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Prepared by: Guizhou Provincial Department of Civil Affairs Currency Unit: RB Yuan Assets Ending balance Beginning balance Liabilitis md net Ending balance Beginning balance A'6iMW : Current i&Mffif: Current assets: liabilities: Vl 71 k Cash and 5,847,744.77 0.00 ) &R Short-tern 0.00 0.00 cash equivalents borrowings )lA*W Short-term 0.00 0.00 VAt a a 0.00 0.00 investments VAT payable 0.00 0.00 0.00 0.00 Financial rebates Other taxes payable ~ARE Ik Financial No 'k t r0.00 0.00 contributions 0.00 0.00 Notes receivable payable Net accounts 0.00 0.00 a a e0 0.00 receivable Payroll payable P a ment0.00 0.00 N a E 0.00 0.00 Prpyet Notes payable aM 11 0.00 0.00 0.00 0.00 Dividend receivable Accounts pa able re 0,00 0.00 Government 0.00 0.00 Interest receivable subsidies payable Net balance of other 110,314.66 0.00 Itet p0 0.00 receivables Interest payable ft 0.00 0.00 reeiv Deposit 0.00 0.00 Inventories received 0.00 0.00 0.00 0.00 Prepaid expenses Other payables M W)J Non-current 0.00 0,00 0.00 0.00 assets due within one Accrued expenses year 0.00 0.00 MA Non-current 0.00 0,00 Other current assets liabilities due within one year 5,958,059A3 0.00 -Afl tt0)A Other 0.00 0.00 Total current assets current liabilities # 1 0.00 0.00 A M A 4 # it Total 0.00 0.00 Non-current assets: current liabilities Long-term equity 0.00 0.00 Non-current investment liabilities: Long-term bond 0.00 0.00 Long-term 21,481,648.78 0.00 investment borrowings Original value of 0.00 0,00 Long-term payables 0.00 0,00 fixed assets 7 i AA itd 0000 1a * Estimated 0.00 0.00 Less: Accumulated 0.00 0.00 liabilities0.0.0 depreciation IJM A & X tA , A4 Net value of fixed 0.00 0.00 Other non-current 0.00 0.00 assets _liabilities 4 A 4A44 it Project goods and 0.00 0.00 Total non-current 21,481,648.78 0.00 materials liabilities Construction in 0.00 0.00 F,_ d ab litie 0.00 0.00 progr ess Fiduciary liabilities0.0.0 EH 1 _44Afit Original value of 0.00 0.00 Total liabilities 21,481,648.78 0.00 intangible assets A~ Less:0.0.0 Accumulated 0.00 0.00 amortization Net value of 0.00 0.00 intangible assets * b0.00 000 R&D expenditures Original value of 0.00 0.00 public infrastructure iif*10 (WA4) Less: accumulated 0.00 0.00 depreciation (amortization) /A-- 3hit bt4 V4 Net value of public 0.00 0.00 infrastructure kt441W4 0.00 0.00 Government reserves Cultural relics and 0.00 0.00 cultural assets *dk#b&11 Original value of 0.00 0.00 affordable housing 4:* R d t& A i tEI Less: 0.00 0.00 accumulated Net assets: depreciation *F*KR9&4 It Net value of 0.00 0.00 Accumulated surplus -15,523,589,35 0.00 affordable housing Long-term prepaid 0.00 0.00 Special-purpose 0.00 0.00 expenses _funds 431) KkA Profits and losses of 0.00 0.00 Adjustment with the 0.00 0,00 unsettled assets equity method Other non-current 0.00 0.00 Netassets allocated0.00 assets compensation* * 4 Ait *M_ * Total non-current 0.00 0.00 Surplus for the 0.00 assets current period* F do sPts0.00 0.00 T Iests-15,523,589.35 0.00 Fiduciary assets 000.0 Total net assets -553593 Total assets 5,958,059.43 0,00 Total liabilities and 5,958,059.43 0.00 nes assets （二）收入费用表 Ii.Statement of Incomc and Expenses 收入费用表 Statcment of Income and Expenses 本期截至2020年12月31日 伊or the period ended December 31,2020) 项目名称：世界银行、法国开发籲联合融资贵州养老服务体系建设项目 Project Name:Guizhou Aged Care Service System Construction Project Co一financed勿the World Ballk and the French DevelopmentAgency 簖报单位：贵州省民政厅货币单位：人民币元 口 9 Iii.Statement of Funding Sources Statement of Funding Sources *MA-Y- 2020 * 12 A 31 R (For the period ended December 31, 2020) Project Name: Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Afk*lt: :Y, rp *,ft: A R - f 't Pre ared by: Guizhou Provincial Department of Civil Affairs Currency Unit: RMB Yuan i *93 001F 1411®r a*#"" ZHfl aff 1$ * Ar-gA 0 *AJ A -it PIDvincialleval OL14-gcily UpanshmCity ZWO city QwmmBouyeiand omousprefb Qi Mx ff=Bouyri MiaoAmnomous Pre Total X it 0 A it R It 9L Ok A i A it A 7-1 it a A ±O Cumulative mount Cumulative cumuladv Cum' ulative Amountforthe Cumulative Cumulative Cumulative Amount for th amount for the current arnount Amountforthe amount Amount for the amount current year amount Amount for the amount Amount for the amount current year e year current year cufrem year current year current year )E 9 4 7 M A &(I) General public. budget appropriation for aged Care ±_* 7# $ -4 * Balance cm-ried 589,197.69 589,197.69 17,90-217.45 17,902,217.45 7,217,725.00 7,217,723,00 43,235,068,40 43,235,069,40 12,049,338.10 12,049,338.10 1,861,600.00 1,861,600.00 82,955,144.64 82,855,144.64 forward from the previous year -Ea-3 40* (,t 1 A, Funds 401,333,524.9 - ged by superiors 0.00 0.00 21,718 692.00 21,718,69100 46,301,164,25 46,301,164.25 162,924,376.50 162,924,376.50 108,858,351.16 108,858,331.16 61,530,941.00 61,530,941.00 401,333,524,91 (central and provincial fimds) Funds arranged by 307,000.00 307,00D.00 M,479,159.79 1?5,479,139.79 56,832,242.00 56,832,242.00 128,49B,260.00 128,498,260.00 51,848,397.38 51,848,397,38 37,520,24L44 37,520,241.44 450,485,300.61 450,485,300.6 finance at the same level (municipal and county funds) 215,100,069.24 110.351,129.25 110,351,129,25 334,657,704.90 334,657,704,90 172,756,086.64 172,756,086.64 100,912,782.44 1001912,782A4 934,673,97G,16 934,67T3970. t /J,it Subtc 215,100,069.24 61 (11) Funds from the - World Bank and AFD Withdrawal from the 6,876,496.41 6,876,496.41 3,106,630.90 3,106,630.90 0,00 0.00 4,851,679.46 4,851,679.46 2,719,354.26 2,719,354.26 1,902,487.75 1,902,487.75 19,456,648.78 19,456,648.78 World Bank w SF3 5 *4 %t ý Withdrawal from 2,025,000.00 2,025,000.00 0.00 0,00 0.00 0.00 0.00 0.00 2,025,000.00 2,025,000.00 AFD dt Subtotal 8,901,496.41 8,901,496.41 3,106,630.90 3,106,630.90 0.00 0.00 4,851,679,46 4,851,679.46 2,719,354.26 2,719,354.26 1,902,487.75 1,902,487.75 21,481,648,78 21,481,648.78 (111) Lottery proceeds for aged care Funds cr e 8,497,368.53 8,487,368.53 29,339,590.00 29,339,590.00 19,560,000.00 19,560,008.00 28,929,881.48 28,929,881.48 7,862,354.73 7,862,354,73 14,447,800.16 14,447,800.16 108,636,994,90 108,636,9949 forward from the0 previous year Funds arrnged by 0.00 0.00 5,770,767.55 5,770,767.55 11,992,400.00 11,992,400,00 100,000.00 100,000.00 22,625,100.00 22,625,100.00 32,960,000.00 32,960,000,00 73.448,267.55 73,448,267.55 superiors (central and provincial funds) Funds arranged by 2,796,014.62 2,796,014,62 1,894,586.32 1,894,586.32 0.00 0.00 0,00 0.00 0.00 0.00 800,000.00 800,000.00 5,490,600,94 5,490,600.94 finance at the same level (nmniipal and county funds). Mt Subtotal 11,293,383.15 11,293,383.15 37,004,943.87 37,004,943.87 31,552,400.00 31,552,400.00 29,029,881.48 29,029,881.48 30,487,454.73 30,487,454.73 48,207,800.16 48,207,800,16 187,575,863.39 187,575,863.3 S) Sf Sf **(IV) Cental 0.00 0.00 0.00 0.00 0.00 0.80 7,537,473.00 7,537,473.00 21,600,000.00 21,600,000.00 0,00 0.00 29,137,473.00 29,137,473,00 budget investnent for aged are 49,500.00 49,500.08 8.00 0.00 0.00 0.00 0.00 0.00 8,142.937.78 8,142,937.78 110,000,000.00 110,000,000.00 118,192,437.78 118,192,437.7 (V) Other funds fbr aged care it Total 21,140,577.25 21,140,577.25 255,211,644.01 255.211,644.01 141,903,529.25 141,903,529.25 376,076,738.84 376,076,738.84 235,705,833.41 235,705,833.41 261,023,070.35 261,023,070.35 1,291,061,393. 1,291,061,393 311 Iv.Summary and Breakdown of Capital Expenditures Summary and Breakdown of Capital Expenditures *JA 1 2020 * 12 A 31 F (For the period ended December 31, 2020) Project Name: Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Prepared by: Guizhou Provincial Department of Civil Affairs Currency Unit: RMB Yuan item Provicial level 9aang City Luowhuil City Zunyi City AM 31 i al Am.unt____ Aftnuot Cumulcttie Amun fr umlaiv Aontor Cuultiemonte Cumulative Amount far Cumulativ Amount for Cumulative Amount for Cumulative Amount for the Cumulative Amount for Cumulative Amount for Cumulative Amount for the amount the current e amount the current amount the current amount current year amount the current amount the current amount current year yeare year - Year yvear ReLsased area 1 299494209 2994942. 1579 79, 179 729, 114 660,20 114660,20 295,12950,999. 295,190,999. 133,832,254. 133,863,254 99,876 489 99,876S489. 826,284,398.35 826,284,39835 Long -9W* tA&*4t g # ei Lona ty owance for - - 7214,0 72,914,0 58,270050. 58,270,050. 85,586,800.0 85,586,800.0 33,511745.2 33,511,745. 32,633,550. 32,633,550. 282,916,17140 282,916,17).40 susi hfe agedN2.2 20; 6 0 0 W0.(00. 0 20r45 00 00U,1,7,0 ,296114 the a2ed on the design and development of needs--- assessnsent tools for older Expenditure on the rga niation of needs - - - - - - 300,000.00 300,000.00 - - - - 300,000.00 300,000.00 assessments for older es nersons ev12 o0me of needs assessments of a older persons to organize imple implementing service plans stn of needs asses smen tools. xpenditure on designing and developing a list of basic old-age services Deve lopm oven ent xpenditure on the trl5 im lementation of the list end of asic aged care services imple ment ation of the list of basic servi ces In Expenditure on ove ent procurement of - - - - - - 254,649.50 254,649.50 - - 254,649.50 254,649.50 nme-based aged cae e services re on lk xpediture on servi goverrnentprocurement of --- ce comnmunity-based aged care procu services ni f Expenditure n S government procurement of - - dy jstitution-based aged care 14 - I perating subs y urb- - - - - · 14,957.00 14,957,00 - - 3,450 000.0 3,450000.0 3,464,957.00 3,464,957.00 horneb ed aged care nxpa s ' Obn rating subsidy for - - 2,4263 2,263 - - 122,000.00 122,000.00 114,540.00 114,540,00 400,000.00 400,000.00 3,061,170.00 3,061,170.00 nses uran public '.00 00 for communitv-based aed çare 13 aged faciliies (such as day care care centers) s/faci erang subsidy for urban [lies ublic aged care institutions - such as urban welfare nnmes) perating subsi y orrural - - 530000. 530000 - 215,000.00 215,000.00 291,454.00 291,454.00 150,000.00 50,000.00 1,186,454.00 1,186,454.00 ng s y r rural public communi -based 150,000.00 150,000.00 - - - 150,000.00 150,000.00 aged caefcilitic (aged serviC centers) Opbelanngsed care m ra - - 14,458.0 14,458.0 - 2,012,650.00 2,012,650.00 - 20000, 0 1 000 3,227,108.00 3,227,108.00 rAl nj!rslhorMt4 :cre fac ilIties O peratmng subsidy for social commu-based - - - peratingdsa r - - 11,271,5 11,27,- - 205,000,00 205,000,00 313,080.00 313,080,00 - - 11,789,585.63 11,789,585,63 scagdcare facilities 05__63__61YS uner Remuneration t tionioX to to worldnginurban - - - - - - .ba n . public m mi-based aged i facilities tion Remuneration to staf to wor ing in urban public staff commUrnity-based aged care work facilities (such as day care i.nv centers) aged Remneation t o ta care working in urban public - - - - instit aged care institutions (such ution as urban welfare homeq) s/faci FA - A lities Rt emnuneration to staf workng in rural, public aged care service centers Remuneration to staff working in rural public - - 2,781,682.85 2,781,682.85 142,067.52 142,067.52 - - 2,923,750.37 2,923,750.37 aged care institutions (nural2 nursmng homes) 14 畢一 l5 Expenditure on the lernentation of quelity Desi ýi-t.boards for aged care services oerne trtål and ation of qualit land ards for aged care. sem ces :xpenditure on the esi and dev lo . ent of quality 18,000.00 1 K000.00 18,000.00 18,000.00 sta ar forenetowment lön Desi g,., oerne n tnal and i-Ce Expendituire on the .,n, imfflementation of quality 9>684.00 9,684.00 9,684.00 9,684,00 ation standards for aged care of COnStruction qualit Ld ards for aged care const ructi on Expenditure on individual Cäse manuyement .p.nffitt,%,ý on e..,mý - - - - - - Ex , . of medical 300>000,00 30G,OOMO nd.C treatment and endowMent 300,000.00 300,000,00 re on 16 淋 l7 Ofee clouj Platfé;Tn svqtern 9 ý 9 Cp'Äjt M' -t 9 ca th e e l jou d [nstruct] 'P platform-s e Support nlt"' resource he AK 33- desig construxcieonndo'tu%åc] tý! n and oud platforrn's functions and censt services ructi on of -Z7 the Expendi re on the tnal and ipplernentation ncia construct,C,n ofthe eloud provt Jatform cloud n I platf zz ffi orm Expenditure -MU 1736595. 1736595. operation and maintenance 173,595.00 173,595,00 n ffitt c.Inud nlatforrn d C-onent Mni) rad of urban public 100,000.00 100,000,00 116,284,00 116,284.00 216,284.00 216,284,00 r age care p e of urban public res (pulelic-owned, on 12 public-operate<ý or 069 1,400ý00.0 1,400ý00.0 22,700,000.00 2,700,000.00 069 12ý925 200,000.00 200,000.00 17,225,930.00 17,225,930.00 the pLkblic-owned but u pnvatc-operated) home and UT områuntty-based aged care aged ff..ilifie. care 1. 11 instit ution ade o urban public S/faci (pu pc-owned, lities 3,2103ý00 3ý2 pub c-operate,.d, or 013ýO 992,000.00 992,000,00 ptýb C-owned but 0. .0 540,000.00 540,000.00 1,486,523.72 1,486,523,72 6,231.523.72 6,231,523,72 Pr,vale-operated) agod. care .st,t.gns Aged care-onented upgrade ofTural public 169,219.00 169>219,00 1,500000.0 1,5000000 1.669,219.00 1,669,219,00 4< i AQ, I,, i i i e lRå01 Upgradbärk3 public (public-owned, public-operated. or pqbljc-owned but 340>000.00 340,000.00 581,655.00 581,655.00 2,317j01,1 2,317ý01.1 3,239,356,12 3,239,356.12 mutual-aid aged care _fgcilities grade al public 769d000 769000 2,17SJ58.0 2,175758.0 10,349 194,1 10,349.194.1 (p iii ed,, 20,386,400,96 20,386,400.96 uUM 0 500,000.00 u r ted orbblIc en 659244 Au . c:opwned but wn a. pr vat-operated) aged care 3 Aged re-onente upradeCsubsid for private --- hoL-based apedeaar '- Upgrade subsi y for privaje - - - community-based aged care forequipr spi - - 10916. 109416. - - 5,000.00 5,000.00 301,667,00 301,667,00 824,775.00 824,775.00 1,240,858.64 1,240,858.64 aped care mstitutions e 4 - få3tIB Other expenditures 287,698.80 287-69.80 - - 80000000 3 800i000i00 - - - - 4,087,698,80 4,087,698.80 Results-based area 3 1,149,067.74 1,149067. 29 868,7 298687 - 6,511,000.00 6,511,000.00 ]0,637,173.4 10,637,173. 43,960 188. 43,960 188. 92,126,190,09 92,126,190.09 R{unn ing expe epensesocil anes aai g de 86,820,00 86,820.00 27268 7 27 268 7 .. - 569,000.00 569,000.00 2,532,995.93 2,532 995.9 -- 30,457,576.72 30,457,576.72 civil departments 6JW 6k79 affair s and aged depe f Devel guide for Pensi on unds Otne mle 19 capaci buildi ng of the zero-b ased aged care budge planni ng guidel mes x iendtures or the design nd development of investment management guid.elines for pension ser-viceS Expenditure on the trial fmpementation ofthe - - - tnvestment guidel ines for afed care services the promotion ofthe - S investment guidelines for 7-14~ ed care e ices nyi estment in new uran hor e-based aged care - - - - - S ?nvestment in 6ne38.9 umann conmunity-based aged care 666,380.99 666,380.99 770000. 770 000 - 800,000.00 800,000.00 2,376914.0 3,214 620.0 3,214 620.0 7,827,914.99 7,827,914.99 Deve n Investment in new urban - - 1 500 00 1,5000 - 3,000,000.00 3,000,000.00 2,691,177.73 2,691 1777 - - 7,191,177.73 7,191,177.73 ent, aRCd care ýinstitutions 0.Q,L... .00~ 3,000,000.00 3>0000,0 2,691,177.73 7>191,177.73_______ imspr oven t rural welfare o esesr - - 330 00 330 00. - 1,500,000.00 1,500,000.00 120,000,000 .00 000.00 - - 1,950,000.00 1,950,00000 gapac ifmL%-R b ild AInvestment i new rural grnW community-based aged care 24,510.00 24,510.00 24,510.00 24,510.00 mple aion anet n! t in new rural - - - - - - - 958,975.74 958,975.74 38,697,768. 38,697,768. 39,656,74374 39,656,743.74 otfie ot q- *00 000 inves Construction expenses for - 19326000 tment apartments for te aed - 1,932,600.00 , 900,000.00 900,000.00 2,832,600.00 2,832,600.00 man Costutin xews o one tre bun p es for - - - - - - 642,000.00 642,000.00 - - - 642,000.00 642,000.00 guide aged care buildings2 20 for aged care. ces the ment ation of new ines tment plans in 7-14 made as l uide Deve impr ExpedtuTe on te design overn and develoment of ta and nanagement of1'old-age irpe servires ation, anid capac bild f n tbe opera mana geme lt 21 aged care servi ces - M Development, S mproveent, trial, iI10'4 impiementation, and M capaciy building of the Ä moniormg framework for Expend aged care services tree devslo p oent nand o i iloment w k 1147800.1 1,147800.1 1,47,800.16 1,147,800.16 ud evåluation flawnewor-k for ~u aged care services ork for agd sel'vice Runni epen Runnmg expenses of aged ses of care associations aged care associ ations irs Aged airs management 395,866.75 395,866.75 mana expenses geme nt expen ses Other ex enditures ir otal ___ 6,762,77.43 6,762778, 226789 226789, 118775,96 118775,96 320,990,201. 320,990,201. 153,782,701 153,782,701 148979,15 148979,15 97608000848 976,080,008.48 22 Breakdown of Capital Expenditures I *AM9 220 4 12 ) 31 H (For the period ended December 31, 2020) Project Name: Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Prepared by: Guizhou Provincial Department of Civil Affairs Currency Unit: RMB Yuan 3Ui B 4At fl 7*(t fA 79 AlTt t af3-L Expenditure BR fI )P Expenditure on aged care function Account (level 2) Project activity A. il Fund from the Rema ite Results-based area I Total General public budget Wodd Bank and rks b n appropriation AFD 20s akft) A Lb Expenditure 788,464,662.50 773,069,420.04 15,395,242,46 on social security and cuiploYfflent 20810 t14' Social 325,619,501.73 310,224,259.27 15,395,242.46 welfnre 2061002 o vity 271,223,771.40 271,223,771,40 0.00 Old age welfare subsidy for Longevity allowance for the aged sihe aged 2081006 4 a4 x d t nh s and development of 0.00 0.00 0.00 Aged e services it needs assessment to )f aA A -l T . ' -F Expenditure t Design, on the Organization ofrpseeds assessments for 0.00 0.00 development, older iersons trial and implementati s e aeAto dif0t0.00 0.00M0.00 on of needs or s fned sesenso le persons to 0.00 0.00 0,00 oorganize expenditures for implementmg service assessment plans tools E edu n ing n eeping a list 0.00 0.00 0.00 of basic old-ane servicer ik Development, imprmvement, - trial and Expenditure on the implementation of the list of basic 0.00 0,00 0.00 implemntati aged care services on of the list of basic services a ii Ill Expenditure on govement procurement ofhame-based 254,649.50 254,649.50 0.00 Expenditure aged care services on service A&AF a4*A-tARM 0A procurement Expenditure on government procurement of 0.00 0.00 0.00 subsidy community-based aged care services Expenditure on goverment procurement of 0.00 0.00 0.00 institution-based aged care services A %ij ,)t .AA Mg tik ANt t 0 Operating subsidy 3,150,000.00 3.150,000,00 0.00 xAiA tg for urban public home-based aged care facilities Operating J 4AbVk tii ( X1,t.L 4k) i]t 4[+ expenses for Operating subsidy for urban public community-based 1,608,670.00 1,608,670.00 0.00 aged care aged care facilities (such as day care centers) institutions/fa JA*/'I"2)r (tt * F ) iAS4t#V cilities Operating subsidy for urban public aged care institutions 0.00 0.00 0.00 (such as urban welfare homes) I*t*4lit t4|t) tMi) 926,454.00 926,454.00 0.00 23 Operating subsidy for rural welfare homes (new) Operating subsidy for rural public community-based 150,000.00 150,000.00 0.00 aged care facilities (aged service centers) Operating subsidy for rural public aged care institutions 2,312,650.00 2,312,650.00 0.00 (rural nursing homes) 4 4 ;tIA 4 1- Operating subsidy for socia home-based aged care facilities 0.00 0.00 0.00 E 4.44 Vr IA rzt k Operating subsidy for 0 0 0.00 social Community-based aged care facilities 0.00 0.00 0.00 Operating subsidy for social aged care institutions 7,607,256,64 0.00 L4 4 t* A*h5*rriRAA RIA IWaAA A Remuneration to staff working in urban public 0.00 0.00 0.00 3ilt home-based aged care facilities Remuneration JA * 41V dt iA ( 1R#, 4 ) AffsJI7- to staff Remuneration to staff working in urban public 0.00 0.00 0.00 working in community-based aged care facilities (such as day care public aged centers) care 4*4*4&1 (*444F114) XMI4. institutions/fa Remuneration to staff working in urban public aged care 0.00 0.00 0.00 cilities institutions (such as urban welfare homes) A #4fI, & -&It AaI Remuneration to staff working in rural public aged care service centers 0.00 0.00 0.00 A'/1*AttIt ($AttR) ARIA Remuneration to staffworking in rural public aged care 2,923,750,37 2,923,750.37 0.00 institutions (rural nursing homes) 4* . I/ 4 A4iQ4 tiRAR4 4 Construction subsidy $ikklxOl for social home-based aged care facilities 3,406,183,21 3,406,183.21 0.00 Construction ti4: i E# ;ti 4 ik # * Construction subsidy subsidy for for social community-based aged care facilities 8,235,84016.16 0.00 aged care Curities fa Construction subsidy for social aged care institutions 0,424,233.99 8,424,233.99 0.00 444.4r Project 53, 4 0 0 3 4 operation and Project operation and management expenses IS,396,042,46 800.00 15,395,242.6 management expenses 20821 *dfA-R*kAf * Support for people indirc 462,045,160.77 462,845,160,77 0.08 poverty 2082101 At.i* 4A4t A A AI*& $At t*4M#t%4t t O( t) Ph 3i 4IT104 )k Expenditure o support for urban people in dire poverty 24,178,472.59 24,178,472.59 0.00 Expenditure on Expenditure (centralized support) support for urban onsupportfor # W# lt*tW (1}41 ) people in dire people in dire Expenditure on support for urban people in dire poverty 19,057,067.19 19,057,067.19 0.00 poverty poverty (decentralized support) 2082102 A##qiFI±49 4*di±|*44 (A4f*) Wi Living expenses for rural people in dire poverty 115,915,882.66 115,915,882.66 0.00 Expenditure on (centralized support) support for urban f#1 &41 4 (O4146 ) people in dire Living expenses for rural people in dire poverty 303,693,738.33 303,693,738.33 0.00 poverty (decentralized support) Other e turs 6,974,720.55 6,974,720.55 0.00 rLerendiie s _ _ _ _ _ _ J' iSubtotal 795,439,383.05 780,044,140.59 15,395,242,46 Expenditure 0 f4 ) Project activity Expenditure on aged care function Account (level 2) S a ite Results-based area 2 e a m Ait7 aFundsefrom the Rema b Total Generalp1 budge Wold Bank and Rea appropriation AFD 208 ± h Expenditure on social security 13,083,105.68 13,796,003.68 96,302.00 and employment 20810 41 4.d 4 #( Social ___ welfare 13,883,105.68 13,796,003.68 86,302,00 2081006 #19 #A-1 #}-l4 tTt-49t** h d e Aged care services 44 0 iR Expenditure on as esf n an deVelopment of 0.00 0.00 0.00 Usualitv standards frodae CrServics _________ Exendl, o epditureTonheilemn.tation af_quality 0.00 0.00 0.00 24 ：튠 25 톄 [ g *4 tig* t vimik Aged care-nTiented ggmdc of rara] public bome-basedaged care 169,219.00 169,219.00 0.00 4c/4,95- (4\kltXC' /o-gRC) tk?k* Upgrade ofrara[ public (public-omed, public-operated, or public-owned hut privatc-operated) 340,000.00 340,000,00 0.00 mutual-aid aged care facififics Upgrade of ruml public (public-omed, public-operatecý or public-owned hut privatc-operattd) aged care 6,792,297,96 6,792,297.96 0.00 j ristitutions 9 41)9 * #:t Agedc.-Or-Cntcd ypgrade subsidy for private honne-based Med e 0.00 0.00 0.0a K Py,t1 EK4 t ikälf fR 0 3L #M Upgrade subsidy for private COMMunity-based aged me faciljdes 0.00 0,00 0.00 K 4,4 týLkik 4ý ýHR CA it # k Upgräde subsidy for 229 eguipment ofprivate nged care insfitud~ 5,000.00 5>000'00 0.00 Other 0,00 0.00 0.04) expentlitures i 2299901 x t Äk-- - Other 0,00 0.00 0,00 expendiraes i -- i 13 t3ý xjý 5, 2 ýt 41 ývý' ubto(81 13,893,105,691 13>796,903.69 86,302.00 Expenditure fflf4*-Äåctffim 74 Project activity Expenditure an agedl care filuction Acrount (level 2) 4.4, WA- s ite Results-based area 3 0 in e b Total General public budget Funds from the Rerna i appropriation. World Bank and rks 208 AFD 3ý [13 Experidituxe on social security 37>984,343.17 37,897,52117 86,820,00 and employment 8 1 ö ý1 tä fl social - ivelfäre 37,984,343.17 37,897,523,17 86.820.00 20810a5 t -10 ý9 fil i 139 rr äý * 41 Running 7-.9 -C t n n iý if fk *ft Social Welt= expenses of Runmäng expenses ofejvil affairs and aged care 32,920,333.43 32,920>333.43 O.GO See! institutions civil affairs deparments I and aged care wafa departments fe instic 2081006 Aged care 5"ces & Developme ýt' ures or the design an ev.Mpment innproveme H Rä ä- 2 3t Expen iMo nt, trial, ora zero-bastd budget planning guide for 86,a20.90 0.00 86,820,00 itriplementa Pension Funds non, and capacity building of the zerö-based aged care budget plAnnl'jpg guidellnes it -mtx ^M -A-XOý vii 2, ffi "X LU iem Xpenditures for t a design and evelopment of rivestmen( managelnent guidelirics for pension 0,00 0,00 0.00 ,YL gervices gýq3ýXf,ýtmKkff-ýVC*l.Mo93y, nditure on the triall Implementation of the 0.00 O.OG 0.00 invästment Puidelines for aeed care g r 4 ýt AK g jsc Expenditure on t e p m Itli.n t e investment 0.00 0.00 0.00 -£mdolines for aued care services ur Investment in new 770,000,00 770,000,00 0.0 evelopme ur an h care facilifics ýt' Inve Lm nt m new 2,376,914.00 2,376,914M 0.00 intproverne ur an Communitv- ase aged egre t. ffl, trial ' InyqRWIent in ngA urban need care institutions 500,000,00 500ý000.00 0.00 ca iinty ý IT ir gn WT w r, ustal 9, ly i 013SKme-t](>n CKDen=.f- Dåra] Welfäre hornes 450,000.OD 450,00o.oo 0,00 26 andA A Investment in new 00o. 0.00 implementa rur fcommumi edadcareffacilities- tion of the A80,275.74 880,275.74 0.00 investment Investent m new rural aoed care institutions , managemen . tgoielnes Construction expenses for apartments for the 0.00 0.00 *0 for aged aged _______ care services tincluding implemento tion of new * 4t# aq 00 .000 investment Construction expenses for aged care buildings 3lans In 7-14 made as per the guidelines) Developme improveme t .7fff.- JA- & 1 JI nt, trial, xpenditure on the design and development of 0.00 0.00 0.0o implementa guidelines for the operation and management of tion, and old-age services building of the operation managemen t guidelines for aged care services Nj4 i 4 4 ik Pi*, tl Development, improvement, trial, implementation, and 0.00 0.00 0.00 4$ A & 7 capacity building of the monitoring framework for aged 5tw care services Expenditure related to the development, training and implmentati on of the Development and implementation of the evaluation 0.00 0.00 0.00 monitong framework for aged care services and evaluation framework for aged care services fu Running iM# 0.00 0.00 0,co expenses of Running expenses of aged care associations aged care associations 229901 4 R W 4 t Lb Other J.R Aged 346,366.75 346,366.75 0 expenditures on affairs Aged affairs management expenses civil administration management affairs expen 229 Other 0.00 0.00 0.00 Other eKpenditures expenditures 2299901 Other 0.00 0.00 0.00 Other expenditures expenditures /Jit Sub-total 38,330,709.92 38,243,889,92 86,820.00 Aif Total . 847,653,198.65 832,084,834.19 15,568,364.46 27 资金支出明细表（二） Breakdown of Capital Expenditures 11 本期截至2020年12月31日 (F or the period ended December 31,2020) 项目名称：世界银行、法国开发籲联合融资贵州养老服务体系建设项目 ProjectN姗e:Guizhou Aged Care Service System Construction Project Co一financed by the World Bank and the French DevelopmentAgency 簖报单位：贵州省民政厅货币单位：人民币元 首 28 4 Ifl A R #A* ta*t &I (Aq'9L*) Expenditure on support for urban people in dire 0.00 Expenditure on support far poverty (centralized support) people in dire poverty Expenditure on support for urban people in dire 0.00 IN ff MM L0 112 VIFU V V,) 0.00 1 7or rural people in dire poverty (centralized suppnrt) ftWI V; a fK rF ) 0100 Other expenditures Living expenses for rural peopie.in dire.poverty1decentralized support) 92 414. 1 Yj,itSubtotat 8.057.182.59 1 4 - AT# 2 303mo( Fxpendinffe ik J;l 0 f Project activity Expenditure on aped oac fitaction Account (level M Mr 0 A 2) Results-based area 2 49 V. jl' - # 4 Remar Lottery proceeds ks 229 3oi Other 43,594,314,36 1 expenditures 22960 V * Q\ # -k 5 _ *Wt til Expenditure 43,594,314.36 arranged by I it occeds 2296002 fit -,j t X w Expenditure.ork the desi and 0.00 ib V ith 1 A zMent of oualiCy stand rds or old-aize Care S rvims- Expenditure on Design, development, trial and I x4ta '# 'fog ; lottery proceeds implementation of quality &p nditure on t a imp erneritation of quality standards for aged care 0.00 'd g evi,e, services for social standards M welfare A t X IR -n Ave it K __T I e,, d 0.00 opment fatiality standards or i4A Q 9dE.;,,P ntnu Desigu, development trial and implementation of quality Expenditure on the implementation of quality 0.00 standards for aged care standards for aged care construction construction It 3ff V F 3 'A_ 0.00 Expenditure on individual Expenditure on individual case manapemont case management and combination of medical 300,000.00 treatment and endowment Expenditure on combination ofmedical treatment and endowment A t P), IE RI t TTATF___ iYV iki ,it Research on talent training and policy desipn 0.00 Expenditure on team capacity 4 VI W & 0 -R & Develo tMinip O,OD MwoL - 2.0ourses building _J 39ARI 4:9" / 1 0A &*'T t_Tff Training for nursing staff, officers of aged care institutions/facilities, officers of 2,424,567.80 gove ent aged care departments, doctors working On aged care, and aged care nurs=p students J i)IJA 3 Assessment and certification oftrainces 0.00 AtS 0 &Wviffl Creation and management ofa talent pool 0.00 t T ), 0i T irt ill Ph Remuneration subsidy for V jq , yJ I ft +F* Remuneration subsidy for nursing staff O.Go nursing staff 14K'1-0 tlh Expenditure 1 Expenditure on respite care 0.06 are Q f+ 15 X ik I -a If M I it 111 0.00 M; dr on the design of the cloud platform system Expenditure on the design and 3 W W ME X M )$rLB Expenditure on the construction of the cloud 0.00 construction of the provincial platform's hasi Irnic Uffl 0.00 cloud platform R_Tft]M PK R M Txpenditure on the construotion of the cloud d services vuivn n At ik 3V III Expenditure o n the tri al and implementation 0.00 construction of the cloud platform i _SIL _ i4 Tfk p 3 LIb 0.00 Expenditure on the opeTation and maintenance of.thtSloud_2latform R T X * * t 0'0D Expenditures on the upgrade of A, d'c * cT L-2 ted uggade ofnrban public horre-bnsed aged care aged care insfitations/facilitias &ik Upgrade of urban public (pubhc-owned, public-operated,orptiblic-o vned but 16,352,730,00 private-opera(ed) home ndco unity-based aged care facilities Upgrade ofurban public (publir-owned, public-operated, or public-owned but 1,200,000,00 n v le-2p te lwdft nstitufions Aped care-oriented upgrade of rural public hnme base a 1,500,000.00 tlffQoj 10M V) 1*A*tikAA8eR&F Upgrade ofrund public (public-owned, public-operatcd, or puhlie-owned but 7,017,701.12 ,;g,LjeW,gIe dp ml-Idd ard care facilities yu It, ,'3t e) r;M V9tjRiftik Upgrade of rural public (public-owacd, public-operated, or public-owned but 9,475,758.00 pdvate-operated) aged care institutions K lt 9 9 r;I it 4i 9 i k -A- 4 V 283,667,00 _AMd care-caiented upgrade subsidy for privnte horat-Vased aped care R 41 it FX t;t ik A ft !A ?k A 4 %k 18,OOD.00 Upgrade subsidy for rivate Commuui 2-based aged care facilities P Ib_AVfL9i9N 934,191,64 UpMde subsidy for equipment ofprivatc: aAed can institutions 4t t P, b other expenditures 4,087,698.110 29 Subtotal43594,314.36 Expenditure ( 3 Fl41W Project activity Expenditure on aged care function I) it I a I Account (level a q!M S S it 2) Results-based area 3 c u Remar S n m Lottery proceeds 229 A 6tAi Other 21,182,56888 expenditures 22960 *i t Expenditure 21,182,568.88 arranged by Ottr poeeds 2296002 AFJK364E&0 jikj |ru - aIF 4A'#A3± IIJ Running expenses of civil R ] r_ Expenditure on affairs and aged care Running expenses of civil affairs and aged care departments 1,221,800.16 lotteiy proceeds departments for social- wlfare soAa Development, t a ao r b gth Expenditures for the 0.00 improvement, tri3al esgnddevelopment of a zero-based bud get planning guide for 00 implementation, and Penston Funds capacity buildtng of the zero-based aged care budget lanning guidelines a Q4 &r RI tt A I Expenditures fur the 7 estgn and development of investment management guidelines for 0.00 Expenditure on the Ial implementation of the investment guidelines for 0.00 Development. azed care services improvement, trial d mplementa oildin f e secxnes r on the promotion o t e investment guidelines for aged care 0.00 investment ma. ageent W Investment in new urban home-based 0,00 guieies for iag car aped care f servie en cludin mbs a esment to new urban 3,491,177.73 madetas Investment s in new urbaA aed care institutionss 4,666,380.99 ontutinepne for rural welfare homes 1,524,5 10.00 urvI.tf ,e ntE A Investment in new ruralcmuit-ae aed care factties c n b 0.00 Investment in new rural aed care institutions 78,700.00 ConsTructn exenses for anartments for the n2ed ,00000 Construction exnenses for aed care buildin s 1,500,000.00 lmprovement, til R if .* t. & ins f t mVtExpenditure onithedesign tmplmbrsatng and an2d developen tof gdnes frte operatton and management of 0.00 paityi l ae servimes guvedeline for ager care services 436S*13 44f1K36* *3A 4iIAA i)tER 36. i6. edL AMhRA ik - 36 iliv l 36 8 All 14 ii Development, improvement, trial, implementation, and capacity building of the 0.00 Expeaditure related to the m development, training and implementation of the Axpnditir on thtfF desig monitoring and evaluation Development and inplementatisn of the evalation framework for aged care 0.00 framework for aged care services services expenses of aged care Running expenses of aged care asseationas saimlmation of the___________________________________ service hrs xenitre 00 expenses of aged care Running expenses of aged care ossocintions____ 0.00 titsnhtotal 21,182,568,88 Ai.Ttal 92,834,065.83 1 30 资金支出明细表（三） Breakdown of Capital Expenditures 111 本期截至2020年12月31日 公 31 for rural public community-b1sed aged care facilities (aged service centers) peraung subsidy for rural public 0.00 0.00 0.00 aged care institutions (rural nursing 0 es) A tikxA V 4W_ Operating subsidy for social 0.00 0,00 0,00 home-basedLaged care facilities -ill k It, L EWTTA1i * Operating. subsidy for social community-based aged care 0.00 0.00 0.00 facilities ti CA, 4ft M ZEE Operating subsidy for social aged 0.00 0.00 0.00 care institutions fix 'R Remuneration to staff workingm. 0.00 0.00 0,00 Remuneration to staff urban,public. home-based age ca working in public facilities aged care **ik* ( YR MF - institutions/facilities 4 ) A A -11 Remuneration to staff working in urban pub] ic 0,00 0.00 0.00 community-based aged care facilities (such as care centers Am emuneration to staff Working in 0.00 U0 0.00 urban public aged care institutions (such as Uft h It# AA 1h, T I IOU Las -T T Remuneration to staff working in 0.00 0,00 0.00 rural Rublic ag2d care service renters T Remuneration to staff working in rural public aged care 0,00 0.00 0.00 institutions (rural nursing homes) 4L 4 TkA k A -tL 4 )7"W 7, A't IX A it -,k R A Construction subsidy for social U0 0.00 0.00 Construction subsidy home-based aptd care facilities for aged care - institutions/facilities Cons6ction subsidy for social community-based aged care 0.00 0.00 0,00 facilities tL 4- 41 4: K;R M X Construction subsidy for social aged 0.00 0.00 0.00 care institutions Expenditure on support for urban Expenditure oil people in dire poverty (centralized 0.00 0.00 0.00 support for people in support) dire poverty JA Tf R W .014 Tu_(W V F) Expenlilure on support for urban people in dire poverty (decentralized 0.00 0,00 0.00 a4M[Wt_AR (TTf-fF) Living expenses for rural people in 0.00 0.00 0.00 dire Doverty (centralized support) A#44MJ: _R (3MA4) Living expenses I geople in 0.00 0.00 0,00 dire poy rty. ec= e support) A'E3FUH Other expenditures 164,256.00 0,00 164,256M )11-4-Subtotal 164 256-UO- l 0.00 164,256M T $;F 7 a 03 T M Ak Fxprnditur VJA H 4 Project activity Expenditure on aged care e. function 0) Account (level k';4t 9 JAa FJ tii S it 2) W AS Results-based area 2 A it _ * _k A t * A, e u e Total Central budget Other funds Rema c b m investment rks 207 41 / , *1 W Vp A A b Expenlilu on unty 192,000.00 192,000.00 0.00 andre. craDloyment 20899 A 4f" P* Other exp nditures on 192,000,00 192,000.00 0.00 social security and employment 2089901 It 1 *1 N ?FEAR 5F)W 111"I _)W V 4 0 3 fl it, V h Expenditure on th and, 0.00 0.00 0,00 I ihe Design velopment of Quality st..dfd, r. 32 expenditures on development, trial and old-age Care Services social security implementation of 9 M }I A #4 A I UV i and quality standards for Expenditure on the implementation 0.00 0.00 0.00 employment aged care services of quality standards for aged care services it it ... 3 1 Expenditure on the design and 0(0 - . Design, development of quality standards for 0.00 0.00 development, trial and endowment construction implementation of pAM.t XttI # iAV0 tPI quality standards for Expenditure on the implementation 0.00 0.00 0.00 aged care construction of quality standards for aged care construction ^XRPVBIVGR i-X igM t Expenditure on 0.00 0.00 0.00 0 A individual case management Expenditure on individual case manaPement and 0.itur combination of Expenditure on combination of 0.00 0.00 0.00 medical treatment and medical treatment and endowment endowment A. tlAK iT P, t A E klZitiA 4 Wik it t Expenditure on Research on talent training and 0.00 0.00 0.00 team capacity building povic design %iVI| f Development of 0.00 0.00 0.00 trainina courses P ks9, :F4 ;/IkAi9A J9 i)II Training for nursing staff, officers of aged care 0.00 0.00 0.00 institutions/facilities, officers of government aged care departments, doctors working on aged care, and aged care nursin students 4 5 A A A 4s MniE Assessment 0.00 0.00 0.00 and certification of trainees At 40 gif Creation and 0.00 0.00 0.00 management ofatalentool 0 eabtidyb ion niReuneration 0.00 0.00 0.00 frmunrtionR subsid subsidy for nursing staff d n ei * , LAU 8t tUB Expenditure on 0.00 0.00 0.00 Expenditure on respite respite care care Aik t b Expenditure Expenditure on the design of the 0.00 0.00 0.00 on the design and cloud platform system construction of the -,F0 Z$ W 00tI provincial cloud Expenditure on the construction of 0,00 0.00 0.00 platform the cloud platform's basic support resources Expenditure on the construction of 0.00 0,00 0.00 the cloud platform's functions and services Expenditure on the trial and implementation construction of the 0.00 0.00 0.00 cloud platform Expenditure on the operation and 0.00 0.00 0.00 maintenance of the cloud platform rF E Ttt a 1 ft3t 1 T 1 t z& I9# E 4 4t it ekiA Aged care-oriented upgrade of urban 0.00 0.00 0.00 Expenditures on the public home-based aged care upgrade of aged care 4 (/',*#/,-) institutions/facilities N U M kKk* Upgrade of urban public public-owned, public-operated, or 0.00 0.00 0.00 public-owned but private-operated) ome and community-based aged care facilities *'t4fl14 V *&i* Upgrade of urban public (public-owned, 192,000,00 192,000.00 0.00 public.-operated, or public-owned but ivate-operated) aged care institutions Aged care-oriented upgrade of rural 0.00 0.00 0.00 public home-based aaed care A 3i4 1H ae#kik1pgrade of rural public (public-owned, 0.00 0.00 0.00 public-operated, or public-owned but private-operated) mutual-aid a ed care facilities ._ _ I__ f C' (A ~, & ) 0.00 0.00 0.00 33 MMAfl & t Upgradeofrural public (public-owned, public-operated, or public-owned but private-nperated) aged care institutions Aged care-oriented upgrade subsidy 0.00 0.00 0.00 for private home-based aged care Upgrade subsidy for private community-based aged care , 0.00 0.00 0.00 facilities R ## %#JR4%d itui Upgrade subsidy for equipment of 0.00 0.00 0.00 private aged care istitutions Other expenditures O.00 0.00 0.00 "it Subtotal 19200000 192,000,00 0.00 3x1WY i m Wl Éý -Tfr7 1 - W)0. ....... Expenditur ( 31 & i i Project activity Expenditure on aged care e funetion bl) X s Account (level '85 qig 3 s it 2) Results-based area 3 å† Rem Total Central budget Other funds Rea Invesfment 208 U 4 f g Expenditure on social security 35,236,488.00 1,974,600.00 33,261,88&00 and emu ent 20899 t i W Other expenditures on 35,186,988.00 1,974,600.00 33,212,388.00 social security and _______ employment 2089901 Other e=editures on 8 f3 { t4 I1 f( exk et d rc r tr -4f and of invi expnses Running expenses of civil affairs 0.00 0.00 0.00ia employment aged care departments and aged care departments welfa re instit ution s Development, Expenit imprvemn l trial de Ian evelopinent of a 0.00 0.00 0.00 plemeatn d zer ased budget planting guide capacity buildmg of for Pension Funds the zero-based aged care budget planmng guidelne xen tures for e design and development of 0.00 0.00 0.00 mvestent management guidelines for pension serviesf opeve oment, improvement, trial Expenditure on the trial 0.00 0.00 0.00 n-entationoftheivestment implemnentation äf the iudie f cap; s investment yr masgement guidefnes for aged Expenditure on the promotion of the 0,00 0.00 0.00 {c services inetent guidelines for aged care imthef kplqces implementation ,f jWrJN#Tl A new investment plans Inveatment i new urban 0.00 0.00 0.00 in 7-14 made as per home-bated ased care facilities the guidelines) . g.990 Investment m new urban commUnity-based aged care 0.00 0,00 0.00 facilities Jnvstnent in new urban aged care 3,214,620.00 0,00 3,214,620.00 onstruction expentes for rural 0.00 0.00 0.00 welar homes 00 .000 Investment n new rural community-based aged care 0.00 0.00 0.00 facilities nesent n new rural aged care 0.00 0.00 0.00 ____ ' s - 3 1,930.368.00 1,932,600.00 29.997,768.00 34 Construction expenses.for aprtments for tU pred Construction expenses for aged care 42,000.00 42,000.00 0.00 buildings Deve opment, i ANt - & )[ % f improvement, trial i Expenditure on the design implementation, and an evelopment of guidelines for 0.00 0.00 0.00 capacity buildmg of the operation and management of the operation old-age services management guide ines for aged care services AgXA di Development, improvement, trial, 0.00 0.00 0.00 Expenditure related to implementation, and capacity the development, building of the monitoring training and framework for aRed care services implementation of the - % if a V V 0 ff , Monitoring and Development and implementation of 0.00 0.00 0.00 evaluation framework the evaluation framework for aged for aged care services care services Running expenses of It4 b iifPX 9kiITAI0Rnng000.000 aed care associations expenses ofaged care associations 0.00 0.00 .A 2 Lb Other 0.00 0.00 0.00 expenditures 2080299 t i Y II expenditures on Agdafis , * * PW4,0.0.0495.0 civil Age Aged affairs management expenses 49,500.00 0.00 49,500.00 administration management expenses ________ ~ affairs _______ ____________ ______ _______ _ ____ __ r-/tSubtotal 35,236.488.00 1.974.600.00 33 261,888.00 tt#Total 35,592,744.00 2,166,600.00 33,426,144.00 35 （五）财务报表附注 财务报表附注 1．项目概况 1.1项目资金来源 贵州省养老服务体系建设项目是我国向世界银行和法国开发署联合 融资的贷款项目，项目于2017年3月正式启动，2019年5月国家财政部 分别与世界银行和法国开发籲签订了《贷款协定》和《项目协议》，2019 年9月11日正式生效，2024年12月31日结束。贷款模式为结果导向型 贷款，项目联合融资额度共计4.057亿欧元（折合人民币约31.％亿元）。 其中：世界银行贷款资金3.057亿欧元，贷款期限34年；法国开发署贷 款资金1亿欧元，贷款期限20年。 为了有利于联合融资贷款资金的管理，法国开发署贷款资金由省本级 和六盘水市佼用，世界银行贷款资金由省本级和贵阳市、遵义市、黔南州、 黔襼南州四个市（州）佼用。联合融资贷款资金分配情况如下：省本级 79,941,462.48欧元（折合人民币约6.3亿元），贵阳市70,966,103.85欧元（折 合人民币约5.59亿元）、六盘水市39,355,084.42欧元（折合人民币约3.10 亿元）、遵义市110,828,995.81欧元（折合人民币约8.73亿元）、黔南州 61,317,760.57欧元（折合人民币4.83亿元）、黔西南州43,290,592.87欧元（折 合人民币3.41亿元），贷款资金将按照项目7个支付关联指标的验证结果 提取。 1.2项目实施范围 贷款资金主要用于贵州省养老服务体系建设，先期项目的实施范围包 含省本级和贵阳市、六盘水市、遵义市、黔南州和黔西南州五个市（州） 本级和所属48个县（市、区、特区），后期将覆盖全省，建设期为6年 (2019年一2024年）。 1.3项目实施主体 36 项目实施主体为省本级和贵阳市、六盘水市、遵义市、黔南州和黔西 南州五个市（州）本级和所属48个县（市、区、特区）民政部门。 1.4项目建设内容 项目重点涉及三个结果领域：1．扩大基本养老服务的覆盖面；2．提升 养老服务提供的质量；3．增强养老服务资金使用效率。其中：省本级项目 活动主要是建立养老服务体系规章制度、培训养老服务人才、建设全省养 老服务运营监测管理平台和评估体系、开展省级试点、第三方独立验证、 项目管理等；市（州）民政局负责养老机构试点及养老服务设施提质改造， 养老人才队伍建设及培训，政府购买服务，项目运营管理等工作；县（市、 区、特区）民政局负责按照上级主管部门要求，运用省级智慧养老云平台、 需求评估工具和建设评估体系、基本养老服务标准清单以及一系列服务标 准等，开展高质量养老服务，建立稳定的养老服务供给体系，为符合资格 的老年人提供基本公共养老服务，并按照省级制定的标准和程序实施项目 等相关内容。项目总投资约31.96亿元。 2．财务报表簖制范围和数据来源 2.1本项目财务报表由省民政厅本级和贵阳市、六盘水市、遵义市、 黔南州和黔襼南州五个市（州）民政部门汇总的共计6份财务报表合并而 成，合并报表反映了贵州省养老服务体系建设项目全部项目资金来源和资 金支出，包括世界银行贷款、法国开发署贷款和用于养老方面的一般公共 预算财政资金、福彩公益金、中央预算内投资、其它资金等重要财务信息。 2.2世界银行、法国开发籲贷款资金提款和支出数据来源于各级民政 部门为本项目设籮的财务核算账套。 2.3用于养老方面的一般公共预算财政资金、福彩公益金、中央预算 内投资和其它资金的收入和支出数据来源于各级民政部门财务核算账套 的统计数据。 3．主要会计政策 37 3.1本项目按照《政府会计制度》、项目《财务管理手册》和世界银 行、法国开发籲对项目管理的要求进行财务管理和会计核算。 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31日。 3.3本项目按照《政府会计制度》的要求，会计核算应当具备财务会 计与预算会计双重功能，实现财务会计与预算会计适度分离并相互衔接， 全面、清晰反映项目的财务信息和预算执行信息。财务会计核算实行权责 发生制作为记账原则，采用借贷复式记账法记账，预算会计核算实行收付 实现制。以人民币为记账本位币。 4．项目资金来源情况 2020年项目所覆盖的省本级和贵阳市、六盘水市、遵义市、黔南州 和黔襼南州五个市（州）本级及所属48个县（市、区、特区）民政部门， 资金来源资共计l,291,061,393.11元，具体情况如下： 4.1用于养老方面的一般公共预算财政拨款934,673,970．场元，其中： 上年结转结余资金82,855,144.64元、上级（为中央、省资金）安排资金 401,333,524.91元、本级财政安排资金450,485,300.61元。 4.2用于养老方面的福彩公益金187,575,8 63.39元，其中：上年结转 结余资金108,636,994.90元、上级（为中央、省资金）安排资金73,448,267.55 元、本级财政安排资金5,490,600.94元。 4.3用于养老方面的中央预算内投资资金29,137,473.00元。 4.4项目借款。截至2020年12月31日，累计提取世界银行贷款资金 2,460,093.44欧元（折合人民币19,456,648.78元），占贷款总额的0.80％。 其中：预付款提款750,000.00欧元，贷款息费本金化l,710,093.44欧元， 其中：先征费：764,250,00欧元、扼诺费：928,277.00欧元、利息17,566.44 欧元。 38 截至2020年12月31日，累计提取法国开发署贷款资金250000欧元（折 合人民币2,025,000.00元），占贷款总额的0.25%，其中：预付款提款25 万欧元。 4.5用于养老方面的其它资金1 18,192,437.78元。 5．项目资金支出情况 2020年项目所覆盖的省本级和五个市（州）及所属48个县（市、区、 特区）项目资金的支出明细表，按照项目三个结果领域活动内容和五个方 面的资金支出分别进行填列，资金支出共计976,080,008.48元，具体情况 如下： 5.1用于养老方面的一般公共预算财政支出共计832,084,834.19元。 5.2世行、法开籲贷款资金支出共计15,568,364.46元。 5.3用于养老方面的福彩公益金共计92,834,065.83元。 5.4用于养老方面的中央预算内投资共计2,166,6 00.00元。 5.5用于养老方面的其它资金共计33,426,144.00元。 6．截至2020年底资金结余共计3 14,981,384.63元。 6.1用于养老方面的一般公共预算财政拨款结余102,589,135.97元， 其中：省民政厅厅本级549,030.94元；贵阳市16,536,020.29元；六盘水 市6,260,322.70元；遵义市42,267,331.88元；黔南州31,837,649.82元和 黔襼南州5,138,780.34元。 6.2用于养老方面的福彩公益金结余94,741,797.56元，其中：省民政 厅厅本级7,915,483.56元；贵阳市11,886,415.32；六盘水市16,867,242元； 遵义市5,323,732.80元；黔南州22,631,400.00元和黔西南州30,117,523.88 39 兀。 6.3中央预算内投资资金结转结余26,970,873.00元，主要是遵义市 7,495,473 .00元；黔南州19,475,400.00元。 6.4其它资金结转结余54,766,293.78元，主要是黔南州7,978,681.78 元和黔襼南州76,787,612.00元。 6.5省民政厅结转结余5,913,284.32元（其中：银行存款5,847,744.77 元加上应收款净额110,3 14.“元，扣除存款利息收入44,775.n元） 40 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview 1. 1 Source of Project Funding The Guizhou Aged Care Service System Construction Project is a loan project co-financed by the World Bank and the French Development Agency to China. In March 2017, the Project was launched. In May 20t9, the Ministry of Finance of the People's Republic of China signed the Loan Agreement and the Project Agreement with the World Bank and the French Development Agency, both of which became effective on September 11, 2019, and will end on December 31, 2024. It is a Results-Based Lending (RBL), covering a total project co-financing line of EUR405.7 million (convert about RMB3196 million yuan), including 34-year EUR305.7 million from the World Bank and 20-year EUR 100 million from the French Development Agency. For the purpose of the management of the co-lent loan funds, the funds from the World Bank will be used by the provincial level and by Guiyang City, Zunyi City, Qiannan Prefecture, and Qianxinan Prefecture while the funds from the French Development Agency will be used by the provincial level and by Liupanshui City. The co-lent loan funds are distributed as follows: EUR79,941,462.48 (convert about RMB630 million yuan) to the provincial level, EUR70,966,103.85 (convert about RMB559 million yuan) to Guiyang City, EUR39,35 5,084.42 (convert about RUB3 10 million yuan) to Liupanshui City, EUR110,828,995.81 (convert about RMB873 million Yuan) to Zunyi City, EUR61,317,760.57 (convert about RMB483 million yuan) to Qiannan Prefecture, and ELTR43,290,592.87 (convert about RN4B341 million yuan) to Qianxinan Prefecture. Such funds will be withdrawn based on the verification of the Project's 7 payment-related indicators. 1.2 Scope of Project Execution The loan funds are mainly used for the construction of the aged care service system in Guizhou Province. The preliminary stage of this project covers the provincial level, Guiyang City, Liupanshui City, Zunyi City, Qiannan Prefecture and Qianxinan Prefecture, and 48 affiliated counties (cities, districts, special zones), later this project will cover Guizhou Province throughout. The construction period is 6 years (2019-2024). 41 1.3 Project Entity This project will be executed by the Guizhou Provincial Department of Civil Affairs, the Civil Affairs Bureau of Guiyang City, Liupanshui City, Zunyi City, Qiannan Prefecture and Qianxinan Prefecture, and the civil affairs bureau of 48 affiliated counties (cities, districts, special zones). 1.4 Construction Activities This Project mainly focus on three results-based areas: 1. expanding the coverage of basic aged care services, 2. improving the quality of aged care services. 3. spending aged care service funds more efficiently. The project activities mainly include: at the provincial level, establishing the rules for the aged care service system, training aged care service personnel, building the province's aged care service operation monitoring and management platform and evaluation system, carrying out provincial pilot programs, independent third-party verification, project management. Municipal civil affairs departments are responsible for determining pilot aged care organizations, improving and upgrading aged care service facilities, building and training aged care personnel, conducting government procurement, project operation management. County (city, district, special zone) civil affairs departments, as required by superior authorities, apply the provincial intelligent aged care cloud platform, demand assessment tools and construction assessment system, list of basic aged care service standards and a series of service standards, carry out high-quality aged care services, establish a stable aged care service supply system, offer basic services for qualified senior citizens, and implementing the project and related activities as per provincial standards and procedures. The total investment of this project is about RMB3.196 billion yuan. 2. Scope of Financial Statements and Data Sources 2.1 The financial statements of this Project are consolidated by 6 financial statements prepared from the Guizhou Provincial Department of Civil Affairs and the Civil Affairs Bureau of Guiyang City, Liupanshui City, Zunyi City, Qiannan Prefecture and Qianxinan Prefecture. The consolidated statements reflect all funding sources and expenditures of the Guizhou Aged Care Service System Construction Project, including funding from the World Bank, funding from the French Development Agency, general public budget funding, lottery proceeds, central budget investment, and other funds for aged care, and other important financial information. 2.2 The data on withdrawals and expenditures of loan funds from the World 42 Bank and the French Development Agency is derived from the financial accounting sets set up by civil affairs departments at all levels for this project. 2.3 The data on income and expenditures of general public budget funding, lottery proceeds, central budget investment and other funds for aged care is derived from statistical data on financial accounting sets of civil affairs departments at all levels. 3. Major Accounting Policies 3.1 Financial management and accounting will be conducted for this project in accordance with the Government Accounting System, the Project's Financial Management Manual and the requirements of the World Bank and the French Development Agency for project management. 3.2The accounting year is a calendar year, which begins on January 1 and ends on December 31 in the Gregorian calendar. 3.3As required by the Government Accounting System on this project, accounting should have the dual functions of financial accounting and budget accounting, in a manner to achieve a proper separation and connection between financial accounting and budget accounting and fully and clearly reflect the project's financial information and budget execution information. Accrual-based accounting and double-entry bookkeeping are used for financial accounting while cash accounting is used for budget accounting. RMB is the recording currency. 4. Sources of Project Funding In 2020, the project funds cover the Guizhou Provincial Department of Civil Affairs, the Civil Affairs Bureau of Guiyang City, Liupanshui City, Zunyi City, Qiannan Prefecture and Qianxinan Prefecture and the civil affairs bureau of 48 affiliated counties (cities, districts, special zones) totaled RMB 1,291,061,393.1 1yuan, including the following funding sources: 4.1 RMB934,673,970.16 yuan appropriated by general public budgeting for aged care, including RMB82,855,144.64 yuan balance carried forward from the previous year, RMB401,333,524.91 yuan arranged by superiors (central and provincial funding), and RMB450,485,300.61 yuan arranged by finance at the same level. 43 4.2 RMB187,575,863.39 yuan lottery proceeds for aged care, including RMB108,636,994.90 yuan carried forward from the previous year, RMB73,448,267.55 yuan arranged by superiors (central and provincial funding), and RMB5,490,600.94 yuan arranged by finance at the same level. 4.3 RMB29,137,473.00 yuan of central budget investment for aged care. 4.4 Project loan. As of December 31, 2020, a total of EUR2,460,093.44(RMB19,456,648.78 yuan) withdrawn from the World Bank, accounting for 0.80% of the total loan, including EUR750,000.00 advance payment withdrawn, EUR1,710,093.44 capitalized interests, including EUR764,250.00 front end fees, EUR928,277.00 commitment fees, and EUR17,566.44 interests. As of December 31, 2020, a total of EUR250,000(RMB2,025,000.00 yuan) withdrawn from the French Development Agency, accounting for 0.25% of the total loan, including RMB250,000 advance payment withdrawn. 4.5 RMB118,192,437.78 yuan of other funds for aged care, 5. Capital Expenditures In 2020, the breakdown of the project's capital expenditures covering the Guizhou Provincial Department of Civil Affairs, the Civil Affairs Bureau of Guiyang City, Liupanshui City, Zunyi City, Qiannan Prefecture and Qianxinan Prefecture and the civil affairs bureau of 48 affiliated counties (cities, districts, special zones) was filled in with capital expenditures in three results-based activities and five aspects, and totaled RMB976,080,008.48 yuan, including the following capital expenditures: 5.1 RMB832,084,834.19 yuan of general public budget expenditures was for aged care. 5.2 The loan fund expenditure of the world bank and the legal development agency totaled RMB15,568,364.46 yuan 5.3 The welfare lottery public welfare fund for the elderly totaled RMB92,834,065.83 yuan. 5.4 The total investment in the central budget for elderly care was 44 RvB2,166,600.00 yuan. 5.5 Other funds used for pension totaled RMB3 3,426,144.00 yuan. 6. As of the end of 2020, the balance of funds totaled RMB314,981,384.63 yuan. 6.1 The balance of general public budget appropriation for aged care was RMB102,589,135.97 yuan, including RMB549,030.94 yuan with Guizhou Provincial Department of Civil Affairs, RMB 16,536,020.29 yuan with Guiyang City, RMB6,260,322.70 yuan with Liupanshui City, RMB42,267,331.88 yuan with Zunyi City, RMB31,837,649.82 yuan with Qiannan Prefecture, and RMB5,13 8,780.34 yuan with Qianxinan Prefecture. 6.2 The balance of lottery proceeds for aged care was RMB94,741,797.56 yuan, including RMB7,915,483.56 yuan with Guizhou Provincial Department of Civil Affairs, RMB 11,886,415.32 yuan with Guiyang City, RMB 16,867,242 yuan with Liupanshui City, RMB5,323,732.80 yuan with Zunyi City, RMB22,631,400.00 yuan with Qiannan Prefecture, and RMB30,117,523.88 yuan with Qianxinan Prefecture. 6.3 The balance of central budget investment carried forward was RMB26,970,873.00 yuan, mainly including RMB7,495,473.00 yuan with Zunyi City and RMB 19,475,400.00 yuan with Qiannan Prefecture. 6.4 The balance of other funds carried forward was RMB84,766,293.78 yuan, mainly including RMB7,978,681.78 yuan with Qiannan Prefecture and RMB76,787,612.00 yuan with Qianxinan Prefecture. 6.5 The balance of Guizhou Provincial Department of Civil Affairs was RMB5,913,284.32 yuan(bank deposits was RMB5,847,744.77 yuan plus net receivables was RMB110,314.66 yuan,Less deposit interest income was RMB44,775.11 yuan. 45 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世界 银行、法国开发籲联合融资贵州养老服务体系建设项目（以下统称项目） 执行过程中相关单位遵守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。本次审计抽查了省民政厅、5个市（州） 本级及所属17个县（区）民政局。我们发现存在如下问题： （一）内部控制方面存在的问题 1．部分项目单位未按规定成立项目办公室。 截至2021年6月30日，贵阳市本级及所属云岩区、白云区、息烽县、 修文县民政局未成立项目办公室。 上述行为不符合《世界银行和法国开发署联合融资贷款贵州养老服务 体系建设项目操作手册》第一部分第三章“.,.，二项目市（州）和项目县（市、 区、特区）均需成立项目子办公室或次办公室”的规定。省民政厅应督促 上述单位及时成立项目办公室，尽快开展相关工作，履行相关职责和职能， 确保项目顺利实施。你单位已接受审计建议。 2．部分项目单位未按规定制定项目管理实施细则。 截至2021年6月30日，黔南州本级及所属都匀市、贵定县、龙里县 民政局未按照规定制定本级项目管理实施细则，并报上级机构审查和备 案。 上述行为不符合《世界银行和法国开发署联合融资贷款贵州养老服务 体系建设项目操作手册》第一部分第三章“一、市（州）世界银行、法 国开发籲贷款贵州养老服务体系建设项目子办公室分别设在贵阳市、遵义 市、六盘水市、黔南州、黔襼南州民政局，其主要职能如下：,,.，二（九） 制定本级项目管理实施细则，并报省项目办审查和备案。二、项目县（市、 区、特区）世界银行、法国开发籲贷款贵州养老服务体系建设项目次办公 46 室分别设在48个县（市、区、特区）民政局，其主要职能如下：.,．…（十） 制定本级项目管理实施细则，并报市（州）级项目办审核和备案”的规定。 省民政厅应督促上述单位及时制定相关项目管理办法，健全项目内部控制 制度，保证项目顺利开展。你单位已接受审计建议。 （二）项目管理方面存在的问题 1．省民政厅簖制的汇总财务报表不够完整和准确。 (l）省民政厅簖制的2020年度汇总资产负债表中长期借款和银行存 款期末余额少列外币专用账户2020年12月31日资金余额19.18万元（折 合2.39万欧元）。 (2）省民政厅未按会计制度规定对2020年度的提款金额进行汇兑 损益核算。审计按照2020年提款金额271 .01万欧元及年末汇率（1欧元二 人民币8.0250元）计算，2020年汇总资产负债表长期借款期末余额少列 汇兑损益7.51万元、累计盈余多列7.51万元。 上述行为不符合《世界银行和法国开发署联合融资贷款贵州养老服务 体系建设项目操作手册》第三部分第六章“三、各项目单位财务部门进行 会计核算时，……，做到手续齐全、账目清楚、数字准确、内容真实，资 料完整”的规定。省民政厅应将上述事项纳入2021年财务报表反映。你 单位已接受审计建议。 2．部分项目单位未建立贷款资金专账。 截至2021年6月30日，黔南州本级及所属都匀市、贵定县、龙里县， 贵阳市所属清镇市共5家市、县民政局未建立专账对项目进行核算。 上述行为不符合（（世界银行和法国开发署联合融资贷款贵州养老服务 体系建设项目操作手册》第三部分第六章“一、项目会计核算的原则。各 项目单位应认真执行《中华人民共和国会计法》《政府会计制度》，以世 行、法开籲贷款联合融资项目为会计核算主体，建立一套独立、完整的会 计核算体系，实行专项管理、专账核算”的规定。省民政厅应督促各市（州）、 县（区）项目单位及时建立专账，对贷款资金进行核算和管理。你单位已 接受审计建议。 47 3．省民政厅未完成2020年省本级项目工作计划。 2020年，省民政厅本级计划完成项目内容13项，使用贷款资金803 万元。截至2020年12月31日，未完成项目内容11项，涉及资金333万 元。截至2021年6月30日，n项仍在实施中。 省民政厅应加强项目计划管理和执行，确保项目的实施进度。你单位 已接受审计建议。 48 111. Auditor Findings and Recommendations Audit Findings and Recommendations In addition to auditing the financial statements and expressing an opinion, we have also followed the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency (hereinafter referred to as the Project) in the audit as to compliance with applicable national regulations and the Project Loan Agreement, internal control and project management, and project performance during its execution. We have found the following issues upon random inspection of the Guizhou Provincial Department of Civil Affairs, the Civil Affairs Bureau of Gulyang City, Liupanshui City, Zunyi City, Qiannan Prefecture and Qianxinan Prefecture and the civil affairs bureau of 17 affiliated counties (cities, districts, special zones): Issues on internal control 1. Some executing units did not establish a project office as required. As of June 30, 2021, the Civil Affairs Bureau of Guiyang City and its affiliated Yunyan District, Baiyun District, Xifeng County, and Xiuwen County had not set up a project office. This practice did not comply with the Chapter 3of the part lof the Guizhou Aged Care Service System Construction Project Cofinanced by the World Bank and the French Development Agency Project Operation Manual, which states that cities (prefectures) and county (cities, districts, special zones) covered by the Project shall set up branch offices and sub-offices. Guizhou Provincial Department of Civil Affairs shall urge the mentioned cities to set up a project office in time, so as to start work in the shortest possible time, follow their duties and functions, and ensure that the Project is executed successfully.Your unit accepted the suggestion. 2. Some executing units did not make the project management regulation as required. As of June 30, 2021, the Civil Affairs Bureau of Qiannan Prefecture and its affiliated Duyun City, Guiding County, and Longli County did not made the 49 project management regulation of their own levels and then reported to the higher-level authority for review and filing. This practice did not comply with the Chapter 3of the part 1of the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Project Operation Manual, which states that the Project's branch offices are set up in the Civil Affairs Bureau of Guiyang City, Zunyi City, Liupanshui City, Qiannan Prefecture, Qianxinan Prefecture, with major functions including... (IX) to make the project management regulation of their own levels and then report to the Provincial Project Office for review and filing. Part One II. The Project's sub-offices are set up in the Civil Affairs Bureau of the said 48 counties (cities, districts, special zones) , with major functions including... (X) to make the project management regulation of their own levels and then report to the municipal (prefecture) project office for review and filing. Guizhou Provincial Department of Civil Affairs shall urge the mentioned cities (prefectures) and county (cities, districts, special zones) to make the project management regulation in time, improve the Project's internal control system, and ensure that the Project is executed successfully.Your unit accepted the suggestion. Issues on project management 1. Incomplete and inaccurate consolidated financial statements prepared by Guizhou Provincial Department of Civil Affairs. i.The 2020 Consolidated Balance Sheet prepared by Guizhou Provincial Department of Civil Affairs understated the ending balance of medium-term and long-term borrowings and bank deposits by RMB191,800 yuan (EUR23,900), equal to the understated balance of funds in the special foreign-currency account as of December 31, 2020. ii.Guizhou Provincial Department of Civil Affairs failed to calculate the exchange gains and losses in connection with the 2020 withdrawal amount in accordance with the accounting system. When calculated on the basis of EUR2,710,100 withdrawn for 2020 and the year-end exchange rate (EUR1= RMB8.0250 yuan), the 2020 Consolidated Balance Sheet understated the ending balance of long-term loan by RMB75,100 yuan exchange gains and losses and overstated accumulated surplus by RMB75,100 yuan exchange gains and losses. 50 This practice did not comply with the Chapter 6 of the part 3of the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Project Operation Manual, which states that the Project Operation Manual that when accounting for ......, the finance department of each of the said executing units shall ...... accurate figures, accurate contents, and complete information. Guizhou Provincial Department of Civil Affairs shall fairly reflect such provisions in the 2021 financial statements.Your unit accepted the suggestion. 2. Failure of some executing units to establish special loan accounts. As of June 30, 2021, the Civil Affairs Bureau of Qiannan Prefecture and its affiliated Duyun City, Guiding County and Longli County and Guiyang City's affiliated Qingzhen City did not established special project accounts. This practice did not comply with the Chapter 6 of the part 3of the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Project Operation Manual, which states that the Principles of project accounting,All project units shall conscientiously carry out the Accounting Law of the People's Republic of China and the Government Accounting System,Take the the Guizhou Aged Care Service System Construction Project Co-financed by the World Bank and the French Development Agency Project as the main body of accounting,establish an independent and complete accounting system and special accounts management. Guizhou Provincial Department of Civil Affairs shall urge the executing entities of all cities (prefectures) and counties (districts) to establish special accounts in time, so as to account for and manage the loan funds.Your unit accepted the suggestion. 3. Guizhou Provincial Department of Civil Affairs did not complete the 2020 provincial-level project work plan. In 2020, Guizhou Provincial Department of Civil Affairs planned to complete 13 tasks of the Project, covering RMB8.03 million yuan loan funds. As of December 31, 2020, 11 tasks of the Project were not completed, covering RMB3.33 million yuan. As of June 30, 2021, such 11 tasks remained being implemented. Guizhou Provincial Department of Civil Affairs shall strengthen the 51 management and implementation of the project plan to ensure that the Project is carried out as scheduled.Your unit accepted the suggestion. 52