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 粤审涉外报〔2022〕65 号 GUANGDONG AUDIT REPORT〔2022〕NO.65 项目名称: 世界银行贷款（赠款）广东农业面源污染治理项目 Project Name：Guangdong Agricultural Pollution Control Project Financed by the World Bank 贷 款 号: 8311-CN Loan No.： 8311-CN 赠 款 号： TF015418 Grant No.: TF015418 项目执行单位：广东省农业面源污染治理项目管理办公室 Project Entity: Guangdong Agricultural Pollution Control Project Management Office 会计年度： 2021 年 1 月 1 日至 2021 年 10 月 31 日 Accounting Period: January 1, 2021 - October 31, 2021 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................................................................................9 ii. Summary of Sources and Uses of Funds by Project Component..... 9 （三）贷款协定执行情况表..............................................................11 iii. Statement of Implementation of Loan Agreement......................... 11 （四）赠款协定执行情况表............................................................. 12 iv. Statement of Implementation of Grant Agreement........................ 12 （五）贷款专用账户报表................................................................. 13 v. Special Account Statement of Loan.................................................13 （六）赠款专用账户报表................................................................. 15 vi. Special Account Statement of Grant...............................................15 （七）财务报表附注..........................................................................17 vii. Notes to the Financial Statements................................................. 23 三、审计发现的问题及建议................................................................... 29 III. Audit Findings and Recommendations................................................33 一、审计师意见 审计师意见 广东省农业面源污染治理项目管理办公室： 我们审计了世界银行贷款（赠款）广东农业面源污染治理项目 2021 年 10 月 31 日的资金平衡表及 2021 年 1 月 1 日至 2021 年 10 月 31 日的项 目进度表、 贷款协定执行情况表、 赠款协定执行情况表和专用账户报表等 特定目的财务报表及财务报表附注（第 6 页至第 28 页）。 （一）项目执行单位及广东省财政厅对财务报表的责任。 编制上述财务报表中的资金平衡表、项目进度表是你办的责任，编制 贷款协定执行情况表、赠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（赠款）协定的要 求编制项目财务报表，并使其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由 于舞弊或错误而导致的重大错报。 （二）审计责任。 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准 则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计 恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对 内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当 —1— 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。 （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（赠款）协定的要求编制，公允反映了世界银 行贷款（赠款）广东农业面源污染治理项目 2021 年 10 月 31 日的财务状 况及 2021 年 1 月 1 日至 2021 年 10 月 31 日的财务收支、项目执行和专用 账户收支情况。 （四）其他事项。 我们审查了本期间内由广东省财政厅报送给世界银行的 8311CN-014、015、016、017 号贷款提款申请书、TF15418-011、012、013、 014 号赠款提款申请书及所附资料。我们认为，这些资料均符合贷款（赠 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 2 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 2022 年 6 月 17 日 地址：中国广东省广州市黄埔大道西 361 号 邮政编码：510630 电话：86-20-87078195 传真：86-20-87078201 —2— I. Auditor’s Opinion Auditor’s Opinion To Guangdong Agricultural Pollution Control Project Office We have audited the special purpose financial statements (from page 6 to page 28) of Guangdong Agricultural Pollution Control Project Financed by the World Bank, which comprise the Balance Sheet as of October 31, 2021, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and Grant Agreement and the Special Account Statement from January 1, 2021 to October 31, 2021， 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, 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 Grant Agreement and Special Account Statements is the responsibility of Guangdong Provincial Finance Department, which includes: i. Preparing and fairly presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan (grant) 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 ethical judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or —3— 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. Auditor’s Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, the financial position of Guangdong Agricultural Pollution Control Project Financed by the World Bank as of October 31, 2021, its financial receipts and disbursements, the project implementation and the receipts and disbursements of special account from January 1, 2021 to October 31, 2021 in accordance with Chinese accounting standards and system, and the requirements of the project loan (grant) agreement. Other Matter We also examined the loan withdrawal application 8311CN-014 to 017, and grant withdrawal application TF15418-011 to 014 and the attached documents submitted to the World Bank by the Department of Finance of Guangdong Province during this period. In our opinion, those documents comply with the project loan (grant) agreement and can serve as basis for loan and grant 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 17, 2022 —4— Address: No. 361, West Huangpu Avenue, Guangzhou City, Guangdong Province, P.R. China Postcode: 510630 Tel: 86-20-87078195 Fax: 86-20-87078201 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. —5— 二、财务报表及财务报表附注 Ⅱ. Financial Statements and Notes to the Financial Statements （一）资金平衡表。 i. Balance Sheet 资 金 平 衡 表 BALANCE SHEET 2021 年 10 月 31 日 （As of October 31, 2021） 项目名称：世界银行贷款广东农业面源污染治理项目 Project Name: Guangdong Agricultural Pollution Control Project Financed by the World Bank 编报单位：广东省农业面源污染治理项目管理办公室 货币单位：人民币元 Prepared by: Guangdong Agricultural Pollution Control Project Management Office Currency Unit: RMB Yuan 行次 行次 资 金 占 用 期初数 期末数 资 金 来 源 期初数 期末数 Line Line Application of Fund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance No. No. 一、项目拨款合计 一、项目支出合计 1 743,243,768.48 959,753,022.20 Total Project Appropriation 29 329,024,701.23 410,107,995.74 Total Project Expenditures Funds 二、项目资本与项目资本公积 1. 交付使用资产 2 Project Capital and Capital 30 Fixed Assets Transferred Surplus 2. 待核销项目支出 其中:捐赠款 Construction Expenditures to be 3 31 Including: Grants Disposed 3. 转出投资 三、项目借款合计 4 32 459,979,029.50 500,723,871.67 Investments Transferred-out Total Project Loan 4. 在建工程 1. 项目投资借款 5 743,243,768.48 959,753,022.20 33 459,979,029.50 500,723,871.67 Construction in Progress Total Project Investment Loan 二、应收生产单位投资借款 (1)国外借款 6 34 459,979,029.50 500,723,871.67 Investment Loan Receivable Foreign Loan 其中:应收生产单位世行贷款 其中:国际开发协会 Including: World Bank Investment 7 35 Including: IDA Loan Receivable 三、拨付所属投资借款 国际复兴开发银行 8 36 459,979,029.50 500,723,871.67 Appropriation of Investment Loan IBRD 其中:拨付世行贷款 技术合作信贷 Including :Appropriation of World 9 37 Technical Cooperation Bank Investment Loan （后续 To be continued） —6— 行次 行次 资 金 占 用 期初数 期末数 资 金 来 源 期初数 期末数 Line Line Application of Fund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance No. No. 四、器材 联合融资 10 38 Equipment Co- Financing 其中:待处理器材损失 (2) 国内借款 Including: Equipment Losses in 11 39 Domestic Loan Suspense 五、货币资金合计 2. 其他借款 12 126,641,913.33 20,030,469.12 40 Total Cash and Bank Other Loan 1. 银行存款 四、GEF 赠款 13 126,641,550.33 20,029,986.12 41 25,456,777.36 32,592,570.00 Cash in Bank GEF Grant 五、上级拨入投资借款 其中:世行贷款专用账户存款 14 63,896,905.07 5,848,154.94 Appropriation of Investment 42 Including: WB Special Account Loan GEF 赠款专用账户存款 其中:拨入世行贷款 15 4,955,771.95 11,821.01 43 GEF Special Account Including: World Bank Loan 2. 现金 六、企业债券资金 16 363.00 483.00 44 Cash on Hand Bond Fund 七、待冲项目支出 六、预付及应收款合计 17 7,098,075.50 446,591.08 Construction Expenditures to be 45 Total Prepaid and Receivable Offset 其中:应收世行贷款利息 八、应付款合计 Including: World Bank Loan 18 46 62,326,099.10 36,587,815.14 Total Payable Interest Receivable 应收世行贷款承诺费 其中:应付世行贷款利息 World Bank Loan Commitment Fee 19 Including: World Bank Loan 47 Receivable Interest Payable 应收世行贷款资金占用费 应付世行贷款承诺费 World Bank Loan Service- Fee 20 World Bank Loan Commitment 48 Receivable Fee Payable 应付世行贷款资金占用费 七、有价证券 21 World Bank Loan Service Fee 49 Marketable Securities Payable 八、固定资产合计 九、未交款合计 22 50 Total Fixed Assets Other Payables 固定资产原价 十、上级拨入资金 23 51 Fixed Assets, Cost Appropriation of Fund 减:累计折旧 十一、留成收入 24 52 197,150.12 217,829.85 Less: Accumulated Depreciation Retained Earnings 固定资产净值 25 Fixed Assets, Net （后续 To be continued） —7— 行次 行次 资 金 占 用 期初数 期末数 资 金 来 源 期初数 期末数 Line Line Application of Fund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance No. No. 固定资产清理 26 - - Fixed Assets Pending Disposal 待处理固定资产损失 27 Fixed Assets Losses in Suspense 资金占用合计 资金来源合计 28 876,983,757.31 980,230,082.40 53 876,983,757.31 980,230,082.40 Total Application of Fund Total Sources of Fund —8— （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 2021 年 10 月 31 日 （For the period ended October 31, 2021） 项目名称：世界银行贷款（赠款）广东农业面源污染治理项目 Project Name: Guangdong Agricultural Pollution Control Project Financed by the World Bank 编报单位：广东省农业面源污染治理项目管理办公室 货币单位：人民币元 Prepared by: Guangdong Agricultural Pollution Control Project Management Office Currency Unit: RMB Yuan 本期 累计 Current Period Cumulative 本期完成比 本期计划额 本期发生额 累计完成比 Current 项目总计划额 累计完成额 Current Period Current Period Cumulative Period % Life of PAD Cumulative Actual Budget Actual % Completed Completed 资金来源合计 256,838,700.00 128,963,929.32 50.21% 1,076,162,900.00 943,424,437.41 87.67% Total Sources of Funds 一、 国际金融组织贷款 114,671,200.00 40,744,842.17 35.53% 536,318,400.00 500,723,871.67 93.36% International Financing 1. 国际复兴开发银行 114,671,200.00 40,744,842.17 35.53% 536,318,400.00 500,723,871.67 93.36% IBRD 二、全球环境基金赠款 12,731,300.00 7,135,792.64 56.05% 33,503,000.00 32,592,570.00 97.28% GEF grant 三、配套资金 129,436,200.00 81,083,294.51 62.64% 506,341,500.00 410,107,995.74 80.99% Counterpart Financing 资金运用合计（按项目内容） Total Application of Funds (by 256,838,700.00 216,509,253.72 84.30% 1,076,162,900.00 959,753,022.20 89.18% Project Component) 1.环境友好型种植业示范项目 Environmentally Friendly Crop 28,468,300.00 15,257,291.97 53.59% 287,083,400.00 255,595,713.74 89.03% Production 2.牲畜废弃物管理示范项目 183,303,500.00 167,444,683.61 91.35% 526,293,100.00 501,782,582.44 95.34% Livestock Waste Management 3.监测与评估、能力建设及知识管理 Monitoring and Evaluation, Capacity 39,901,300.00 30,733,746.73 77.02% 124,418,900.00 126,573,850.74 101.73% Building and Knowledge Management 4.项目管理 3,203,600.00 1,363,094.94 42.55% 36,658,500.00 37,019,665.43 100.99% Project Management 5.贷款利息 1,962,000.00 1,743,986.47 88.89% 100,089,000.00 37,183,534.85 37.15% Loan interest 6.先征费 -33,550.00 1,620,000.00 1,597,675.00 98.62% Front-End Fee 差异 Difference -87,545,324.40 -16,328,584.79 1. 应收款变化 Change in Receivables -6,651,484.42 446,591.08 2. 应付款变化 Change in Payables 25,738,283.96 -36,587,815.14 3. 货币资金变化 Change in Cash and Bank -106,611,444.21 20,030,469.12 4. 其它 Other -20,679.73 -217,829.85 —9— 项 目 进 度 表（二） — 10 — SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT Ⅱ 本期截至 2021 年 10 月 31 日 （For the period ended October 31, 2021） 项目名称：世界银行贷款（赠款）广东农业面源污染治理项目 Project Name: Guangdong Agricultural Pollution Control Project Financed by the World Bank 编报单位：广东省农业面源污染治理项目管理办公室 货币单位：人民币元 Prepared by: Guangdong Agricultural Pollution Control Project Office Currency Unit: RMB Yuan 项目支出 Project Expenditure 项目内容 已交付资产 待核销项目支出 转出投资 Project Component 累计支出 Assets Transferred 在建工程 Construction Investments Cumulative Amount 固定资产 流动资产 无形资产 递延资产 Work in Progress Expenditures to Transferred-out Fixed Asset Current Asset Intangible Asset Deferred Asset be Disposed 1.环境友好型种植业示范项目 255,595,713.74 - - - - 255,595,713.74 - - Environmentally Friendly Crop Production 2.牲畜废弃物管理示范项目 501,782,582.44 - - - - 501,782,582.44 - - Livestock Waste Management 3.监测与评估、能力建设及知识管理 Monitoring and Evaluation, Capacity Building and 126,573,850.74 - - - - 126,573,850.74 - - Knowledge Management 4.项目管理 37,019,665.43 - - - - 37,019,665.43 - - Project Management 5.贷款利息 Loan interest 37,183,534.85 - - - - 37,183,534.85 - - 6.先征费 Front-End Fee 1,597,675.00 - - - - 1,597,675.00 - - 合计 Total 959,753,022.20 - - - - 959,753,022.20 - - （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 2021 年 10 月 31 日 （For the period ended October 31, 2021） 项目名称：世界银行贷款（赠款）广东农业面源污染治理项目 Project Name: Guangdong Agricultural Pollution Control Project Financed by the World Bank 编报单位：广东省财政厅 货币单位：美元/人民币元 Prepared by: Department of Finance of Guangdong Province Currency Unit: USD/ RMB Yuan 核定贷款金额 本年度提款数 累计提款数 类 别 Loan Amount Current-period Withdrawals Cumulative Withdrawals Category 美元 美元 折合人民币 美元 折合人民币 USD USD RMB USD RMB 1. 养殖场工程和货物 31,060,000.00 6,980,397.56 44,609,626.69 27,967,648.47 178,732,851.08 Goods and works under part 2(a) of the project 2. 种植业补贴和高床养殖补贴 36,620,000.00 7,512,243.84 48,008,496.71 36,170,490.35 231,154,752.68 Sub-financings under parts 1 (a) (ii),1 (b) (ii) and 2 (b) of the project 3. 公共支撑工程、咨询服务、培训考察及办公设备 Works, goods, non-consulting services, consultants’ services, incremental operating costs, training and 12,970,000.00 2,465,945.27 15,759,116.44 13,066,398.67 83,503,433.98 workshops under parts 1 (a) (i), 1(b) (i),3 and 4 of the project 4. 先征费 Front-End Fee 250,000.00 - - 250,000.00 1,597,675.00 5. 指定账户 Special Account - -9,102,577.35 -58,171,841.06 897,422.65 5,735,158.93 总计 Total 80,900,000.00 7,856,009.32 50,205,398.76 78,351,960.14 500,723,871.67 — 11 — （四）赠款协定执行情况表。 — 12 — iv. Statement of Implementation of Grant Agreement 赠 款 协 定 执 行 情 况 表 STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT 本期截至 2021 年 10 月 31 日 (For the period ended October 31, 2021） 项目名称：世界银行贷款（赠款）广东农业面源污染治理项目 Project Name: Guangdong Agricultural Pollution Control Project Financed by the World Bank 编报单位：广东省财政厅 货币单位：美元/人民币元 Prepared by: Department of Finance of Guangdong Province Currency Unit: USD/ RMB Yuan 核定赠款金额 本年度提款数 累计提款数 类 别 Grant Amount Current-period Withdrawals Cumulative Withdrawals Category 美元 美元 折合人民币 美元 折合人民币 USD USD RMB USD RMB 1. 保护性耕作补助 460,000.00 89,911.36 574,596.53 355,207.03 2,270,021.57 Sub-financings under part 1 (c) of the project 2. 货物、非咨询服务、咨询服务、增量运作成本、培训和研讨会 Goods, non-consulting services, consultant’ services, incremental operating costs, training and workshop under 4,640,000.00 1,908,607.03 12,197,334.95 4,744,792.97 30,322,548.43 parts 1,3 and 4 of the project 3. 指定账户 - -800,000.00 -5,112,560.00 - - Special Account 总计 5,100,000.00 1,198,518.39 7,659,371.48 5,100,000.00 32,592,570.00 Total （五）贷款专用账户报表。 v. Special Account Statement of Loan 贷 款 专 用 账 户 报 表 SPECIAL ACCOUNT STATEMENT OF LOAN 本期截至 2021 年 10 月 31 日 (For the period ended October 31, 2021） A 部分：本期专用账户收支情况 金 额 Part A-Account Activity for the Current Period Amount 期初余额 9,792,779.21 Beginning Balance 增加： - Add: 本期世行回补总额 7,856,009.32 Total Amount Deposited this Period by World Bank 本期利息收入总额（存入专用账户部分） 519.73 Total Interest Earned this Period if Deposited in Special Account 本期不合格支出归还总额 - Total Amount Refunded this Period to Cover Ineligible Expenditures 减少： - Deduct: 本期支付总额 16,734,204.29 Total Amount Withdrawn this Period 本期未包括在支付额中的服务费支出 - Total Service Charges this Period if not Included in Above Amount Withdrawn 期末余额 915,103.97 Ending Balance （后续 To be continued） — 13 — B 部分：专用账户调节 金 额 Part B-Account Reconciliation Amount 1. 世行首次存款总额 10,000,000.00 Amount Advanced by World Bank 减少： - Deduct: 2. 世界银行回收总额 9,102,577.35 Total Amount Recovered by World Bank 3. 本期期末专用账户首次存款净额 897,422.65 Outstanding Amount Advanced to the Special Account at the End of this Period 4. 专用账户期末余额 915,103.97 Ending Balance of Special Account 增加： - Add: 5. 截至本期期末已申请报账但尚未回补金额 - Amount Claimed but not yet Credited at the End of this Period 1) 项目 2（a）部分的货物和工程 - Goods and works under part 2(a) of the project 2) 项目 1（a）（ii）、1 （b）（ii）、2 （b）部分的子拨款 - Sub-financings under parts 1 (a) (ii),1 (b) (ii) and 2 (b) of the project 3) 项目 1（a）（i）、1 （b）（i）、3 和 4 部分的工程、货物、非咨询服务、 咨询服务、增量运作成本、培训和研讨会 Works, goods, non-consulting services, consultants’ services, incremental - operating costs, training and workshops under parts 1 (a) (i), 1(b) (i),3 and 4 of the project 6. 截至本期期末已支付但尚未申请报账金额 - Amount Withdrawn but not yet Claimed at the End of this Period 7. 服务费累计支出（如未含在 5 和 6 栏中） - Cumulative Service Charges (If not Included in Item 5 or 6) 减少： - Deduct: 8. 利息收入（存入专用账户部分） 17,681.32 Interest Earned (If Included in Special Account) 9. 本期期末专用账户首次存款净额 897,422.65 Total Advance to the Special Account Accounted for at the End of this Period — 14 — （六）赠款专用账户报表。 vi. Special Account Statement of Grant 赠 款 专 用 账 户 报 表 SPECIAL ACCOUNT STATEMENT OF GRANT 本期截至 2021 年 10 月 31 日 （For the period ended October 31, 2021） A 部分：本期专用账户收支情况 金 额 Part A-Account Activity for the Current Period Amount 期初余额 759,516.92 Beginning Balance 增加： - Add: 本期世行回补总额 1,198,518.39 Total Amount Deposited this Period by World Bank 本期利息收入总额（存入专用账户部分） 39.04 Total Interest Earned this Period if Deposited in Special Account 本期不合格支出归还总额 - Total Amount Refunded this Period to Cover Ineligible Expenditures 减少： - Deduct: 本期支付总额 1,956,224.63 Total Amount Withdrawn this Period 本期未包括在支付额中的服务费支出 0.00 Total Service Charges this Period if not Included in Above Amount Withdrawn 期末余额 1,849.72 Ending Balance （后续 To be continued） — 15 — B 部分：专用账户调节 金 额 Part B-Account Reconciliation Amount 1. 世行首次存款总额 800,000.00 Amount Advanced by World Bank 减少： - Deduct: 2. 世界银行回收总额 800,000.00 Total Amount Recovered by World Bank 3. 本期期末专用账户首次存款净额 0.00 Outstanding Amount Advanced to the Special Account at the End of this Period 4. 专用账户期末余额 1,849.72 Ending Balance of Special Account 增加： - Add: 5. 截至本期期末已申请报账但尚未回补金额 - Amount Claimed but not yet Credited at the End of this Period 1) 项目 1（c）部分的子拨款 - Sub-financings under part 1 (c) of the project 2) 项目 1、3 和 4 部分的货物、非咨询服务、咨询服务 Goods, non-consulting services, consultant’ services, incremental operating - costs, training and workshop under parts 1,3 and 4 of the project 6. 截至本期期末已支付但尚未申请报账金额 - Amount Withdrawn but not yet Claimed at the End of this Period 7. 服务费累计支出（如未含在 5 和 6 栏中） - Cumulative Service Charges (If not Included in Item 5 or 6) 减少： - Deduct: 8. 利息收入（存入专用账户部分） 1,849.72 Interest Earned (If Included in Special Account) 9. 本期期末专用账户首次存款净额 - Total Advance to the Special Account Accounted for at the End of this Period — 16 — （七）财务报表附注。 财务报表附注 1．项目概况。 世界银行贷款广东农业面源污染治理项目的贷款号为 8311-CN，全球 环境基金赠款广东农业面源污染治理项目的赠款号为 TF015418，旨在通 过项目实施，减少项目区种植业和牲畜养殖业对水体的污染排放。主要内 容包括：在项目区推进化肥减量控污示范工程、农药减量控害工程、保护 性耕作等，以及在全省选择一批规模化养殖场进行治理，通过大中型沼气、 污水净化、高床发酵生态养殖技术示范等工程，实现畜禽粪便资源化利用 和环境治理双重目标，并开展相应的咨询、培训活动。项目协议于 2014 年 2 月签订、2014 年 5 月生效，原计划于 2019 年 12 月 31 日关账。中期 调整方案于 2017 年 12 月生效，项目延长至 2021 年 6 月 30 日关账。2020 年项目二次调整。二次调整后，项目计划总投资人民币 1,076,162,900.00 折合人民币 536,318,400.00 其中世界银行贷款总额 80,900,000.00 美元， 元， 元；全球环境基金赠款总额 5,100,000.00 美元，折合人民币 33,503,000.00 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农业面源污染治理项目管理办公 室(以下简称省项目办)、11 个市项目办、28 个县项目办的财务报表及广 东省财政厅(以下简称省财政厅)的有关财务报表。 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〔2000〕13 号）的要求编制。 — 17 — 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。 本次审计覆盖的会计期间是 2021 年 1 月 1 日至 2021 年 10 月 31 日。 3.3 本项目会计核算以“权责发生制”作为记账原则，采用借贷复式 记账法记账，以人民币为记账本位币。 3.4 按照中国人民银行 2021 年 10 月 31 日汇率，即 1 美元= 人民币 6.3907 元。 4.报表科目说明。 4.1 项目支出。 2021 年 1 至 10 月项目支出人民币 216,509,253.72 元，累计支出人民 币 959,753,022.20 元，占计划总投资的 89.18%。完成投资情况如下： （单位：人民币元） 项目支出构成 本期支出 累计支出 （1）环境友好型种植业示范项目 15,257,291.97 255,595,713.74 （2）牲畜废弃物管理示范项目 167,444,683.61 501,782,582.44 （3）监测与评估、能力建设及知识管理 30,733,746.73 126,573,850.74 （4）项目管理 1,363,094.94 37,019,665.43 （5）贷款利息 1,743,986.47 37,183,534.85 （6）先征费 -33,550.00 1,597,675.00 合 计 216,509,253.72 959,753,022.20 注：先征费本期支出变化是受报表汇率变化。 4.2 货币资金。 2021 年 10 月 31 日余额为人民币 20,030,469.12 元，其中省项目办账 户 余额 人民 币 13,041,360.15 元 ，市 、县 项目 办账 户余 额合 计人 民 币 1,129,133.02 元（含现金余额人民币 483.00 元），省财政厅专用账户余额 合计 916,953.69 美元，折合人民币 5,859,975.95 元。 — 18 — 4.3 预付及应收款。 2021 年 10 月 31 日余额为人民币 446,591.08 元，其中 65,414.09 元是 2020 年财政应返还额度，381,176.99 元是省项目办基本户垫付项目管理费 用，待财政配套资金归垫。 4.4 项目拨款。 2021 年 10 月 31 日余额为人民币 410,107,995.74 元，其中省级配套资 金人民币 220,718,606.77 元，农户自筹资金人民币 6,460,668.00 元，养殖 场自筹资金人民币 182,928,720.97 元。 4.5 项目借款。 2021 年 10 月 31 日余额为人民币 500,723,871.67 元，为国际复兴开发 银行贷款额 78,351,960.14 美元（含先征费 250,000.00 美元），折合人民 币 500,723,871.67 元。 累计提取世界银行贷款 78,351,960.14 美元， 截至 2021 年 10 月 31 日， 占贷款总额的 96.85%。 4.6 GEF 赠款。 2021 年 10 月 31 日余额为人民币 32,592,570.00 元，为全球环境基金 赠款 5,100,000.00 美元，折合人民币 32,592,570.00 元。 截至 2021 年 10 月 31 日，累计提取全球环境基金赠款 5,100,000.00 美元，占赠款总额的 100.00%。 4.7 应付款。 2021 年 10 月 31 日余额为人民币 36,587,815.14 元，其中省项目办应 付款人民币 36,169,252.90 元，市、县项目办应付款人民币 418,562.24 元。 — 19 — 4.8 留成收入。 2021 年 10 月 31 日余额为人民币 217,829.85 元，为银行存款利息收 入。其中省项目办账户存款利息收入人民币 89,634.36 元，市、县项目办 账户存款利息收入人民币 3,378.47 元，省财政厅专用账户存款利息收入合 计 19,531.04 美元（贷款专用账户存款利息收入 17,681.32 美元，赠款专用 账户存款利息收入 1,849.72 美元），折合人民币 124,817.02 元。 5．专用账户使用情况。 本项目贷款（赠款）专用账户设在省财政厅，贷款开户银行为中国工 商银行广州北京路支行，账号为 3602000929200467566，币种为美元，开 设时间为 2014 年 12 月 30 日；赠款开户银行为中国农业银行广州林和中 路支行，账号为 44057014040000021，币种为美元，开设时间为 2015 年 1 月 15 日。 贷款专用账户 2021 年年初余额为 9,792,779.21 美元，本年度 1 至 10 月世界银行回补总额 7,856,009.32 美元，利息收入 519.73 美元，本年度 1 至 10 月支付 16,734,204.29 美元，10 月 31 日余额 915,103.97 美元。 赠款专用账户 2021 年年初余额为 759,516.92 美元，本年度 1 至 10 月世界银行回补总额 1,198,518.39 美元，利息收入 39.04 美元，本年度 1 至 10 月支付 1,956,224.63 美元，10 月 31 日余额 1,849.72 美元。 6．其他需要说明的事项。 6.1 根据《关于调整广东农业面源污染治理项目管理办公室组成人员 的通知》（粤农农〔2019〕171 号），省项目办与广东省农业厅下属一类 事业单位广东省农业环保与农村能源总站（以下简称省环能总站）合署办 公，从 2019 年起省级配套资金预算指标从广东省农业投资中心（预算编 码 200003）调整到省环能总站（预算编码 200016），实行并账核算，由 省环能总站代省项目办办理资金拨付手续，并纳入省环能总站决算管理。 — 20 — 6.2 根据政府会计制度及《关于做好 2018 年度年终账务处理和启用新 版省级财务核算信息集中监管系统进行 2019 年度账务核算工作有关事项 的通知》（粤财支付函〔2019〕1 号），省项目办除了按照世界银行贷款 项目财务管理规定建立项目 MIS 系统账外，还将项目投资纳入新版财务 核算系统记账，相关凭证原件存放于项目 MIS 系统账中。 6.3 按照项目可行性研究报告，项目从 2019 年开始还贷，2019 至 2020 年贷款还本合计 3,796,898.90 美元，折合人民币 26,384,600.76 元。 2021 （汇率 6.47） 年上半年贷款还本 1,158,551.16 美元 ，折合人民币 7,495,826.00 元。累计还本 4,955,450.06 美元，折合人民币 33,880,426.76 元。因贷款本 金不属于项目投资范围，在 MIS 系统不进行账务处理，在新版财务核算 系统列支。 6.4 按照项目可行性研究报告，市、县项目管理费补贴由省项目办列 入每年的财政配套资金预算，并拨付给各市、县项目办。由于市、县项目 办不具备法人资格，无法开设项目账户，只能借用当地农业农村局或农业 技术推广中心等单位的账户，所以在货币资金管理和账务处理方面有其特 殊性。 6.5 贷款协定执行情况表、赠款协定执行情况表的本年度提款数人民 币金额是根据当年提款数美元金额按照期末汇率折算，与项目进度表（一） 的国际金融组织贷款、全球环境基金赠款本期发生额存在差额。 6.6 因项目评估及中期调整均没有考虑建设期贷款利息，为保证支付 贷款利息的资金来源，二次调整时省财政总投资保持不变。编制 2020 年 报表时未将贷款利息计划数单独列支，在 2021 年予以更正。 — 21 — 6.7 2021 年 11 月广东省财政厅将指定账户剩余贷款退回世界银行。 贷款累计提款 77,454,537.49 美元 截至 2021 年 12 月 31 日， （汇率 6.3757） ， 折合人民币 493,826,894.67 元。 6.8 截至 2021 年 12 月 31 日，项目累计完成投资人民币 961,048,899.88 元，占计划总投资的 89.30%。 — 22 — vii. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The Loan No. of Guangdong Agricultural Pollution Control Project Financed by the World Bank is 8311-CN, the Grant No. of Guangdong Agricultural Pollution Control Project Financed by Global Environmental Facility is TF015418, it aims to reduce water pollutant releases from crop and livestock production in project areas. The main contents of the Project include: promoting fertilizer reduction and pollution control demonstration project, pesticide reduction and pest control project, and conservation agriculture etc. In selected project areas, implementing large and medium-scaled biogas, sewage purification and high-rise ecological breeding in selected scale livestock farms within the province, which is to achieve the dual goal of comprehensive utilization of livestock waste and environmental protection, and carry out relevant consulting and training programs. Project Agreement was signed in February 2014 and came into effect in May 2014, and the planned closing date was December 31, 2019. The mid-term adjustment proposal came into effect in December 2017 and project closing date is extended to June 30, 2021. The second adjustment was carried out in 2020. After the adjustment, the estimated total investment for the project is RMB1,076,162,900.00 yuan, among which the World Bank loan is USD80,900,000.00, equivalent to RMB536,318,400.00 yuan; the total GEF grant is USD5,100,000.00, equivalent to RMB33,503,000.00 yuan. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of Management Office of Guangdong Agricultural Pollution Control Project (hereinafter referred to as PPMO), 11 project offices of municipal city level and 28 project offices of county level, as well as relevant financial statements of Department of Finance of Guangdong Province (hereinafter referred to as DOF). 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project (Caijizi [2000] No.13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal — 23 — year from January 1 to December 31.The accounting period covered by this audit was from January 1, 2021 to October 31, 2021. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. Renminbi is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements is the exchange rate of the People’s Bank of China on October 31, 2021, i.e. USD1= RMB6.3907 yuan. 4. Explanation of Subjects 4.1 Project expenditures The project expenditure from January to October in 2021 was RMB216,509,253.72 yuan, and the cumulative expenditures were RMB959,753,022.20 yuan, which accounted for 89.18% of the total planned investment. The completed investment was as follows: (Currency: RMB yuan) Composition of project items Current expenditure Cumulative expenditures (1) Environmentally Friendly Crop 15,257,291.97 255,595,713.74 Production (2) Livestock Waste Management 167,444,683.61 501,782,582.44 (3) Monitoring and Evaluation, Capacity 30,733,746.73 126,573,850.74 Building and Knowledge Management (4) Project Management 1,363,094.94 37,019,665.43 (5) Loan Interest 1,743,986.47 37,183,534.85 (6) Front-end fee -33,550.00 1,597,675.00 Total 216,509,253.72 959,753,022.20 Note: expenditure changes of the Front-end Fee varied with the exchange rate in the statement of the current period. 4.2 Cash and Bank On October 31, 2021, the balance was RMB20,030,469.12 yuan. Among them, the balance of PPMO was RMB13,041,360.15 yuan, and the balance of municipal and county PMOs was totally RMB1,129,133.02 yuan (including cash balance of RMB483.00 yuan), and the balance of the special account of DOF was USD916,953.69, equivalent to RMB5,859,975.95 yuan. — 24 — 4.3 Prepaid and Receivable The balance on October 31, 2021 was RMB446,591.08 yuan, among them, the government budgeted quota in 2020 that should be returned was RMB65,414.09 yuan, and the project management expenses that were paid by the basic account of the PPMO in advance was RMB381,176.99 yuan, which would be returned from provincial counterpart funds. 4.4 Project Appropriation Funds The balance on October 31, 2021 was RMB410,107,995.74 yuan. Among them, the provincial counterpart fund was RMB220,718,606.77 yuan, and the investment by small holder farmers was RMB6,460,668.00 yuan, and the self-raised fund by livestock farms was RMB182,928,720.97 yuan. 4.5 Project Loan The balance on October 31, 2021 was RMB500,723,871.67 yuan, which was the IBRD loan amount of USD78,351,960.14 (including front-end fee of USD250,000.00), equivalent to RMB500,723,871.67 yuan. As of October 31, 2021, the World Bank loan of USD78,351,960.14 was withdrawn cumulatively, accounting for 96.85% of the total loan. 4.6 GEF Grant The balance on October 31, 2021 was RMB32,592,570.00 yuan, which was the GEF grant amount of USD5,100,000.00, equivalent to RMB 32,592,570.00 yuan. As of October 31, 2021, the GEF grant of USD5,100,000.00 was withdrawn cumulatively, accounting for 100.00% of the total grant. 4.7 Payable The balance on October 31, 2021 was RMB36,587,815.14 yuan, including RMB36,169,252.90 yuan for the payable of the PPMO, and RMB418,562.24 yuan for the payable of municipal and county PMOs. 4.8 Retained Earnings The balance on October 31, 2021 was RMB217,829.85 yuan, which was the interest income of bank deposits. Specifically, the interest income of the account of PPMO was RMB89,634.36 yuan; those of municipal and county PMOs was RMB3,378.47 yuan, and the interest income of the special account of DOF was USD19,531.04 (interest income of the loan special account was USD17,681.32 and interest income of the GEF special account was USD1,849.72), equivalent to RMB124,817.02 yuan. — 25 — 5. Special Account The project loan (grant) special account is set in DOF. The Special Account of Loan, opened on December 30, 2014, is set in Guangzhou Beijing Road Sub-Branch, Industrial and Commercial Bank of China, with the account number of 3602000929200467566, and USD as currency Unit. The Special Account of Grant, opened on January 15, 2015, is set in Guangzhou Linhezhong Road Sub-Branch, Agricultural Bank of China, with the account number of 44057014040000021, and USD as currency Unit. The balance of loan special account at the beginning of 2021 was USD9,792,779.21; the total reimbursement from the World Bank from January to October in 2021 was USD7,856,009.32, and the interest income was USD519.73. The disbursement from January to October in 2021 was USD16,734,204.29 and the ending balance on October 31, 2021 was USD915,103.97. The balance of grant special account at the beginning of 2021 was USD759,516.92; the total reimbursement from the World Bank from January to October in 2021 was USD1,198,518.39, and the interest income was USD 39.04. The disbursement from January to October in 2021 was USD1,956,224.63, and the ending balance on October 31, 2021 was USD1,849.72. 6. Other Explanation for the Financial Statements 6.1 According to the Notification on Adjustment of the Leading Group and Office Staffing of the Guangdong Agricultural Pollution Control Project (Yuenongnong[2019]No. 171), the PPMO had worked together and shared related resources with Guangdong General Station of Agricultural Environmental Protection and Rural Energy (SAEPRE for short), which is one of public institutions of Agriculture and Rural Affairs Department of Guangdong Province, and the indicators of provincial counterpart fund budget have be changed from Guangdong Agricultural Investment Center (budget code: 200003) to SAEPRE (budget code: 200016) since 2019. Account consolidation and settlement was performed by SAEPRE. The provincial counterpart budget is allocated by SAEPRE on behalf of the PPMO and included in the final account management of SAEPRE. 6.2 According to the government’s accounting system and the Notice on Settling 2018 Year-end Financial Transactions and Starting to Use the New Provincial Financial Accounting Information Centralized Supervision System for Handling Matters related to 2019 Financial Accounting — 26 — Work(Yuecaizhifuhan[2019]No.1), the PPMO has established the project MIS system accounts in accordance with the financial management regulations for World Bank loan projects and included the project investment in the new financial accounting system for bookkeeping, with originals of relevant vouchers stored in the MIS system accounts of the project. 6.3 According to the Feasibility Study Report(FSR) of the project, loan repayment for the project was started from 2019. From 2019 to 2020, the loan principal of USD3,796,898.90 was repaid, equivalent to RMB26,384,600.76 yuan. In the first half of 2021, the loan principal of USD1,158,551.16 (exchange rate of 6.47) was repaid, equivalent to RMB7,495,826.00 yuan. The accumulated amount of USD4,955,450.06 was repaid, equivalent to RMB33,880,426.76 yuan. Since the loan principal is not included in the project investment, the bookkeeping is carried out in the new financial accounting system instead of the MIS system. 6.4 According to the FSR of the project, the subsidies for the project management fees at the municipal and county levels shall be included in the annual budget of the counterpart funds by the PPMO and will be allocated to the municipal and county PMOs. Since the municipal and county project offices are not eligible to be the legal person hence are unable to open project account, the accounts of local bureaus of agriculture and rural affairs or agricultural technology promotion centers of the same levels etc. have to be used instead, which causes the cash management and accounts treatment to be done in a special way. 6.5 The RMB amount withdrawn this year in the Statement of Implementation of Loan Agreement and the Statement of Implementation of Grant Agreement shall be converted as the closing exchange rate of the current period based on the USD amount withdrawn in current year, leading to difference with the current amount of International Financing (IBRD Loan) and GEF grant in the statement of Summary of Sources and Uses of Funds by Project Component I. 6.6 Since the loan interest during the construction period was not considered in the project evaluation and mid-term adjustment, the total provincial financial investment remained unchanged during the second adjustment for paying the loan interest. The planned amount of loan interest was not separately listed in the Financial Statements of 2020, which was corrected in 2021. — 27 — 6.7 In November 2021, the DOF returned the remaining amount of loans in the special account to the World Bank. As of December 31, 2021, the loan of USD77,454,537.49 (exchange rate of 6.3757) was withdrawn cumulatively, equivalent to RMB493,826,894.67 yuan. 6.8 As of December 31, 2021, the cumulative amount of completed project investment was RMB961,048,899.88 yuan, accounting for 89.30% of the total planned investment. — 28 — 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对国家法规和项目贷款（赠款）协定遵守情况、内部 控制和项目管理情况、 项目绩效情况及上年度审计建议整改落实情况。 审 计结果表明， 本项目在推进广东农业面源污染治理方面取得良好效果， 成 功经验和做法在省内外推广， 起到了示范作用。 项目将农业面源污染按种 植业、养殖业分类治理，建立 IC 卡补偿制度、镇村激励机制、面源污染 社区参与机制、多元培训机制，创建高床发酵型养殖和南方保护性耕作， 项目区化肥农药减量增效效果和养殖业减排效果明显。完工报告显示， COD 污染减排量、氮（氨）减排量等项目发展目标已实现，16 个监测指 标目标值全部完成，环境友好型种植业子项目实施范围覆盖 10 个市、27 个县（市、区）、98 个镇、596 个村，13.44 万户农户参加，养殖业子项 目累计资助 123 家养殖场，在解决农业面源污染治理方面进行了有效探 索。但我们发现仍存在如下问题： （一）项目管理方面存在的问题。 1.部分养殖场未按要求在农业农村部畜禽养殖备案管理系统登记备 案。 抽查发现， 牲畜废弃物管理示范子项目资助的 123 家养殖场中，有饶 平县荣奕生态农业有限公司、 阳山县南粤农业发展有限公司和阳山县杨柳 江养猪专业合作社等 3 家养殖场设计存栏量超过 500 头， 目前仍在正常运 营， 但未按要求在农业农村部畜禽养殖备案管理系统登记备案， 备案信息 未实行联网直报。 上述行为不符合广东省农业农村厅 《广东省农业农村厅种畜禽生产经 营许可证发放和畜禽养殖备案办法》（粤农农规〔2019〕10 号）第十三 条“达到以下设计规模的畜禽养殖场……以便当地农业农村行政主管部门 了解和掌握本地养殖规模：（一）养殖场、养殖小区规模。1.生猪年出栏 500 头或存栏 300 头以上……”和第十四条“畜禽养殖场、养殖小区及养 — 29 — 殖专业户通过农业农村部畜禽养殖备案管理系统登记备案，备案信息实行 联网直报……”的要求。 建议省项目办严格按规定督促相关养殖场及时在农业农村部畜禽养 殖备案管理系统登记备案，并及时报送养殖场生产经营情况等备案信息。 2.资产管理不规范。 （1）抽查省项目办资产管理情况发现，IC 卡管理信息系统和 GIS 管 理信息系统等 2 个信息系统涉及的部分软、硬件资产设备管理维护不当， 造成部分资产遗失、闲置及毁损，涉及人民币 4,099,090.00 元。如 IC 卡 管理信息系统和涉及的 2 套数据库服务器、1 套应用服务器、3 套操作系 统、1 套数据库、1 套防火墙，以及 GIS 管理信息系统和涉及的 1 台 GIS 应用服务器、1 套 GIS 软件，自 2021 年 1 月起已处于闲置状态，涉及省 级财政资金合计人民币 3,581,200.00 元；IC 卡管理信息系统有 2 台 IC 卡 读写器及 POS 机、一维码条码枪和二代身份证读卡器各 1 台遗失，GIS 管理信息系统有 27 台手机遗失，涉及省级财政资金合计人民币 59,960.00 元；IC 卡管理信息系统有 30 台 POS 机、19 台 IC 卡读写器、23 台一维码 条码枪和 7 台二代身份证、IC 卡二合一读卡器已损毁，涉及省级财政资 金人民币 118,950.00 元。主要原因是上述 2 个信息系统相关软、硬件资产 设备在合同期结束后仍存放在原第三方使用单位， 省项目办未对上述资产 进行登记， 年度终了也未全面清查盘点。 省项目办说明 2 个信息系统已超 过使用期限，目前已停止使用，计划进行报废处置。 （2）抽查市、县项目办移交农业部门或相关事业单位使用的资产管 理情况发现，江门市、台山市、惠城区、新兴县等农业农村局、农业技术 推广中心资产管理维护不当，造成部分资产遗失、闲置及毁损，涉及省级 财政资金人民币 427,105.50 元。如江门市、开平市、台山市、惠城区、惠 阳区等农业农村局、农业技术推广中心有 43 台复印机、电脑、移动硬盘、 办公桌、自动虫情测报灯等办公资产、仪器设备已毁损，涉及省级财政资 金人民币 233,066.50 元；2021 年 7 月移交给新兴龙山农业技术推广中心 的 1 辆江西五十铃 D-MAX 皮卡，截至 2022 年 3 月仍停放在省农业技术 推广中心，处于闲置状态，涉及省级财政资金人民币 177,839.00 元。 上述行为不符合广东省财政厅 《国际金融组织和外国政府贷款赠款管 理暂行办法》（粤财规〔2021〕5 号）第十四条“项目实施单位履行下列 — 30 — 职责……（三）制定并落实项目管理手册、财务管理手册、采购管理手册 等各项管理规定”、广东省农业面源污染治理项目管理办公室《世界银行 贷款广东农业面源污染治理项目实施手册》附件 6《财务管理手册》“第 2 章 财务管理机构及其职责 2.4 内部控制制度……项目执行单位财务部 门应建立以下内部控制制度……四、 建立资产管理制度，定期开展财产清 查” 以及广东省财政厅《关于进一步加强省直部门及下属单位行政事业国 有资产管理的通知》（粤财资〔2017〕3 号）“二（一）规范资产日常管 理。省直部门及下属单位要……做好资产建账、核算和登记工作，充分利 用资产管理信息系统，定期或者不定期进行清查盘点，保证账账相符、账 实相符、账卡相符。年度终了，进行全面清查盘点，及时处理资产盘盈、 盘亏”的要求。 建议省项目办及时对 2 个信息系统相关资产进行登记和盘点， 按规定 处理资产盘盈、盘亏，在省项目办撤销前完成资产及账务处理；督促资产 接收单位严格按照国有资产管理要求， 加强接收资产的日常管理工作。省 项目办已接受审计建议。 （二）项目绩效方面存在的问题。 部分养殖场建成后停产或被列入禁养区。 抽查发现，截至 2022 年 4 月底，牲畜废弃物管理示范子项目资助的 123 家养殖场中，有 18 家养殖场建成后停产或被列入禁养区，项目效益 不 佳 ， 涉 及 人 民 币 33,764,709.30 元 ， 其 中 世 界 银 行 贷 款 人 民 币 16,882,354.65 元、省级财政资金人民币 11,817,648.26 元、自筹资金人民 币 5,064,706.40 元。一是肇庆市高要区仲健农业有限公司、广东壹号食品 股份有限公司元山头生猪养殖基地等 12 家养殖场建成后停产，其中 4 家 停产 1 年以内， 6 家停产 1 至 2 年， 2 家停产 2 年以上，涉及人民币 20,958,907.44 元，其中世界银行贷款人民币 10,479,453.72 元、省级财政 资金人民币 7,335,617.60 元、自筹资金人民币 3,143,836.12 元。二是惠东 县梁化镇金竹山猪场、化州市光辉养殖场等 6 家养殖场已被列入禁养区， 涉及人民币 12,805,801.86 元，其中世界银行贷款人民币 6,402,900.93 元、 省级财政资金人民币 4,482,030.65 元、自筹资金人民币 1,920,870.28 元。 建议省项目办及时跟踪牲畜废弃物管理示范子项目完成后养殖场使 用效益情况， 全面摸查停产或已被列入禁养区养殖场情况， 督促相关停产 — 31 — 养殖场尽快投产或使用；指导已被列入禁养区养殖场盘活资产，促进养殖 场资产再利用、再配置，发挥世界银行贷款资金和项目效益。省项目办已 接受审计建议。 （三）上一年度审计发现问题整改情况。 上一年度审计报告中披露的项目实施进度缓慢、部分市、 县项目办资 产管理不规范以及部分资金支付进度慢等 3 个问题均已完成整改。 — 32 — 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 (grant) agreement of the relevant entities, its internal financial control and project management, project performance and the follow-up of previous recommendations during the project implementing process. The audit results showed that this project had positive influences in promoting Guangdong Agricultural Pollution Control, and the successful experience and practices have been promoted inside and outside Guangdong province, with a demonstration effect. The project had controlled agricultural pollution from crop and livestock. It also established IC card compensation system, township and village incentive mechanism, community participation mechanism of agricultural pollution, and diversified training mechanism, and created high-bed fermentation breeding and southern conservation tillage. The effect of fertilizer and pesticide reduction and efficiency, and the reduction of pollution in breeding industry in the project areas were obvious. The completion report showed that the development goals of the project had been completed, such as COD and ammonia (hydrogen) reductions, and the target amount of 16 inspecting index had also been completed. The implementing scope of environmentally friendly crop production covered 10 city, 27 counties, 98 towns, and 596 villages, with 134,400 farmers’ participation. The livestock waste management project had funded 123 farms. Effective exploration has been made in the agricultural pollution control. However, the following issues were still found in this project. Issues on project management 1.Some breeding farms funded in this project had not been recorded through the livestock and poultry breeding record management system of the Ministry of Agriculture and Rural Affairs as required. The audit team, during the spot check, found out that among 123 breeding farms funded in the livestock waste management project, 3 breeding farms with more than 500 head designed stock had not been recorded and uploaded the information online through the livestock and poultry breeding record — 33 — management system of the Ministry of Agriculture and Rural Affairs as required, such as Rongyi ecological agriculture company in Raoping county, Nanyue agricultural development company and Yangliujiang pig breeding professional cooperative in Yangshan county. The above practice did not comply with the provision of Article 13 of the Measures of Guangdong Provincial Department of Agriculture and Rural Affairs on lssuance of Breeding, Livestock and Poultry Production And Operation License and Archival Record of Livestock and Poultry Breeding (Yuenongnonggui[2019]No.10), which stipulates that in order to help the local agricultural bureaus know the local breeding scale, the livestock and poultry breeding farms…… that reach the following design scale shall……: (i) The scale of breeding farms and communities. 1. More than 500 pigs are sold or more than 300 living pigs are in the barn each year……, and Article 14, which stipulates that livestock and poultry farms, breeding communities and professional households shall be registered and put on record through the livestock and poultry breeding record management system of the Ministry of Agriculture and Rural Affairs, and the record information shall be reported directly online. We suggested that your office should urge the relevant breeding farms to register and put on the record of the farms’ information, such as the production and business circumstance, timely through the livestock and poultry breeding record management system of the Ministry of Agriculture and Rural Affairs as required strictly. 2. The management of some assets was no standardized. (1)During the spot check of the asset management of the PPMO, it was found that the PPMO failed to manage and maintain some software and hardware assets and equipment involved in IC card management information system and GIS management information system. As a result, some assets were lost, idle or damaged, involving RMB4,099,090.00 yuan. For example, some assets has been idle since January 2021, such as the IC card management information system,with 2 database servers, 1 application servers, 3 operating systems, 1 database and 1 firewall, and GIS management information system, with 1 GIS application server and 1 GIS software, involving RMB3,581,200.00 yuan of provincial counterpart funds. Some assets were lost, such as 2 IC card readers, 1 POS machine, 1 one-dimensional barcode gun and 1 second-generation ID card reader used in IC card management information system, and 27 mobile — 34 — phones used in GIS management information system, involving RMB59,960.00 yuan of provincial counterpart funds. Some assets used in IC card management information system were damaged, such as 30 POS machines, 19 IC card readers, 23 one-dimensional barcode guns and 7 second-generation ID card and IC card two-in-one readers, involving RMB118,950.00 yuan of provincial counterpart funds. The main reason was that the software and hardware assets and equipment used in those 2 information systems were still maintained in the original user after the end of the contract period, and the PPMO did not register and inventory comprehensively those assets at the end of the year. The PPMO explained that these 2 information systems had exceeded the service period and been out of service, and it’s planning to scrap the assets. (2)During the spot check of the management of assets transferred from municipal and county PMOs to the local agricultural bureaus and institutions, it was found that some local agricultural bureaus and institutions failed to manage and maintain some assets, such as Taishan, Jiangmen, Huicheng, Xinxing, etc. As a result, some assets were lost, idle or damaged, involving RMB427,105.50 yuan of provincial counterpart funds. For example, 43 assets and equipment, such as copiers, computers, the mobile hard disk, desks, the automatic detection lamp, etc., were damaged in the local agricultural bureaus and institutions, such as Jiangmen, Kaiping, Taishan, Huicheng, Huiyang, etc., involving RMB233,066.50 yuan of provincial counterpart funds. By the end of March 2022, an idle Jiangxi Isuzu D-Max pickup truck transferred to the agricultural technology promotion center in Longshan, Xinxing county in July 2021 was still maintained by the Guangdong Agricultural Technology Promotion Center, involving RMB177,839.00 yuan of provincial counterpart funds. The above practice did not comply with Article 14 of Interim Measures for The Administration of Loans and Grants to International Financial Organizations and Foreign Governments (Yuecaigui[2021]No.5) issued by GDFD, which stipulates that the project implementing entity shall perform the following duties … … (iii)Formulate and perform the project management manual, financial management manual, procurement management manual and other management regulations, and Chapter 2 Financial management institutions and their responsibilities of Annex 6 Financial Management Manual in Guangdong Agricultural Pollution Control Project Implementation Manual of the PPMO, which stipulates that the project financial department shall establish and improve the following internal control management — 35 — system … … (iv) Establish asset management system, and carry out regular property inventory. The above practice also did not comply with the requirements of the Notice to Further Strengthen the Management of State-owned Assets of Administrative Undertakings of Provincial Departments and Subordinate Units issued by the DOF (Yuecaizi[2017]No.3), which stipulates that ii(i) Standardize the daily management of assets. Provincial departments and subordinate units should accomplish the work in accounting and registration of assets, make full use of the asset management information system, and regularly and irregularly inventory the assets, in order to ensure that the accounts, the actual assets and the inventory card are all matched. At the end of the year, conduct a comprehensive inventory and timely deal with the gains and losses of asset inventory. We suggested that your office should register and inventory the relevant assets of 2 information systems timely, deal with the gains and losses of asset inventory as required, and complete the asset and accounting treatment work before the PPMO was revoked. The office should also urge the asset receiving entities to strictly follow the requirements of state-owned asset management and strengthen the daily management of receiving assets. The office accepted the suggestion. Issues on project performance Some breeding farms had halted production and been included in the forbidden areas after completion of the construction. By the end of April 2022, the audit team, during the spot check, found out that among 123 breeding farms funded by the livestock waste management project, 18 farms had halted production and been included in the forbidden areas after completion of the construction. As a result, those construction projects were poor, involving RMB33,764,709.30 yuan, including RMB16,882,354.65 yuan of the World Bank loans, RMB11,817,648.26 yuan of provincial counterpart funds and RMB5,064,706.40 yuan of self-raised funds. Firstly, 12 breeding farms had halted production after completion of the construction, such as Zhongjian agriculture company in Gaoyao, Zhaoqing, Yuanshantou pig breeding base of Guangdong No.1 food company, etc., involving RMB20,958,907.44 yuan, including RMB10,479,453.72 yuan of the World Bank loans, RMB7,335,617.60 yuan of provincial counterpart funds and RMB3,143,836.12 yuan of self-raised funds. Among those 12 farms, 4 farms — 36 — had halted production for less than 1 year, 6 farms for 1 to 2 years, and 2 farms for more than 2 years. Secondly, 6 breeding farms had been included in the forbidden areas, such as Jinzhushan pig breeding farm in Lianghua town, Huidong, Guanghui breeding farm in Huazhou, etc., involving RMB12,805,801.86 yuan, including RMB6,402,900.93 yuan of the World Bank loans, RMB4,482,030.65 yuan of provincial counterpart funds and RMB1,920,870.28 yuan of self-raised funds. We suggested that your office should follow up the utilization efficiency of the breeding farms timely after the completion of the livestock waste management project, comprehensively investigate the performance of the farms that have halted production and been included in the forbidden areas. The office should also urge the farms that have halted production to put into production or use as soon as possible, guide the farms that have been included in the forbidden areas to revitalize and promote the reuse and reallocation of their assets, resulting in giving full play to the benefits of the World Bank loans and projects. The office accepted the suggestion. The Followed-up of previous recommendations All three problems disclosed in the audit report of last year had been rectified, such as the slow implementation progress of the project, unstandardized asset management of the PMOs in some cities and counties, and slow progress in fund payment of some projects. — 37 —