Anhui Provincial Audit Office of the People's Republic of China Audit Report 1$ *[,YC2022 ) 22 ANHUI AUDIT REPORT C 20221 NO.22 Project Name: Anhui Huainan Mining Area Rehabilitation Project Financed by the World Bank AR k : 8512-CN Loan No.: 8512-CN Proj ect Entity: Huainan International Financial Institutions Loan Project Management (Execution) Office 2021 Accounting: 2021 目录 Contents 一、审计师意见二，,............................．……，..........................．……＿,,.,，…，，二l 1 .Auditor&5 OPinion．…，．…，..............................．·．..．……，，…，。，，二，，…，,,.......．……3 二、财务报表及财务报表附注．...........．……‘……，,,,,,.，二，,,...．……，．…，...．……5 11,Financial Statements and Notes to the Financial St歌ements ........．……5 （一）资金平衡表二，，……，…，...．……，..............................................．……5 1 .Balance Sheet,.，二，,,.,,，二，，…，…，,,，二，.．…，.........．……，.....................．……，.,,5 （二）项目进度表，.，…，,，…，.......．……，,..．……，……，...........．……‘……，，…，.7 11 .Summary of Sources and Uses of Funds by Project Component.，…7 （三）贷款协定执行情况表二，……，，。，,.,,.．……，……，,．…，,.,............．……9 111 .statement of Implementation of Loan Agreement .．……，..........．……9 （四）专用账户报表二，二‘...........．……，.,.,.,,．…，，二，，二，...．……，．……，..．……11 iv.Special Account statement．…，…，,,．…，,，二，,.........．……，...............．……H （五）财务报表附注．................．……，…，二，……，……，．…，...............．……13 v.Notes to the Financial St以ements .....................．……，二，,,,.．…，．……，二16 三、审计发现的问题及建议．.......................．……，...．……，，…，，二，…，,...．……19 111.Audit Findings and Recommendations .................．……，,．…，,,.．…，.．……26 一、审计师意见 审计师意见 淮南市利用国际金融组织贷款项目管理（执行）办公室二 我们审计了世界银行贷款淮南采煤塌陷区综合治理项目2021年 12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定 执行情况表和专用账户报表等特定目的财务报表及财务报表附注（第 5页至第18页）o （一）项目执行单位及安徽省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行 情况表是你单位的责任，簖制专用账户报表是安徽省财政厅的责任， 这种责任包括： 1．按照中国的会计准则、会计制度和本项目贷款协定的要求编 制项目财务报表，并使其实现公允反映； 2．设计、执行和维护必要的内部控制，以使项目财务报表不存 在由于舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意 见。我们按照中国国家审计准则和国际审计准则的规定执行了审计工 作，上述准则要求我们遵守审计职业要求，计划和执行审计工作以对 项目财务报表是否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据，我们实施了必 要的审计程序。我们运用职业判断选择审计程序，这些程序包括对由 于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估 时，为了设计恰当的审计程序，我们考虑了与财务报表相关的内部控 制，但目的并非对内部控制的有效性发表意见。审计工作还包括评价 所选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报 表的总体列报。 l 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 意见提供了墓础。 （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 贷款淮南采煤塌陷区项目2021年12月31日的财务状况及截至该日 同年度的财务收支、项目执行和专用账户收支情况。 （四）其他事项 我们审查了本期内由安徽省财政厅报送给世界银行的第88至 126号提款申请书及所附资料。我们认为均符合贷款协议的要求，可 以作为申请提款的依据。 本审计师意见之后，共同构成审计报告的还有两项内容：财务报 表及财务报表附注和审计发现的问题及建议。 中华人民井和国安徽一省审计厅 2 022年6月15日 地址：中国安徽省合肥市屯溪路272号 邮政簖码；230001 电话：86一551一64678263 传真：86一551一64678263 2 1. Auditor's Opinion Auditor's Opinion To Huainan International Financial Institutions Loan Project Management (Execution) Office: We have audited the special purpose financial statements (from page 5 to page 18) of Anhui Huainan Mining Area Rehabilitation Project Financed by World Bank, which comprise the Balance Sheet as of December 3 1, 2021, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Anhui 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 and the Statement of Implementation of Loan Agreement is the responsibility of your unit, while the preparation of the Special Account Statement is the responsibility of Anhui Provincial Finance Department, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People's Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves perforining 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 3 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 entity's 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. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Anhui Huainan Mining Area Rehabilitation Project Financed by the World Bank as of December 31, 2021, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter We also examined the withdrawal applications No.88 to No.126 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Anhui Provincial Audit Office of the People's Republic of China June 15 , 2022 Address: No.272 Tunxi road, Hefei, Anhui, P.R.China Postcode: 230001 Tel.: 0086-551-64678263 Fax: 0086-551-64678263 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 I[ Financial Statements and Notes to the Financial Statements ( ) *td2fl i. Balance Sheet BALANCE SHEET 2021 4- 12 )] 31 i (As of December 31, 2021) Project Narne: Huainan Mining Area Rehabilitation Project g : $ ‡W jß (tk4) Wf i 'Itl: tU Prepared by: Huainan International Financial Institutions Loan Project Management (Execution) Office Currency Unit: RMBYuan * -,li H )r;, I Lin ,Jl; Lineý f f; ä ut Application of Fund n Beginning Balance Ending Balance Sources of Fund No Beginning Balance Ending Balance Total Project 1 501,239,076.37 609,768,489.44 Total Project Appropriation 28 337,977,769.00 356,327,037.14 Expenditures Funds Fixed Assets 2 Project Capital and Capital 29 Transferred Surplus 2V Wk W l V 1; Construction 3 30 Expenditures te Including Grants be Disposed 3. t7 !1 ..' iYAr [nvetiments 4 ta rot 1can 31 241,372,708.87 310,086,851.43 Transferred-out 4.t-tTf1 l k 110flK1 Construction in 5 501,239,076.37 609,768,489.44 Total Project Investment 32 241,372,708.87 310,086,85 143 Process Loan [nvestment Loan 6 ign 33 241.372,708.87 310,086,851.43 ReceiableForeign Loan Receiv,able 7 Älp: 1li- 34 241,372,708.87 310,086,851.43 [ncltuding: World Bank Incuding WB [nvestment Loan receivable -1, fl iPT piiN 6 1160760Žä6TIX? Appropriation of 8 WB 35 Investment Loan Ineluding Appropriation 9 Tenical 36 of World Bank Coertion Investment Loan Cooperation VO. U 10 37 Equipnent Co- Finaneing 37 Including: Equipnent 1 ) DoNetic Loan 38 Losses in Suspense Tf , 0f19Cw k lp,il12 79,600,319,83 60,097,120.46 2.4ft - 39 Total Cash and Bank Other Loan Cash in Hank 13 79,599,30916 60,097,050.79 Appropriation of Investinent 40 Cash in Bank Loan 44VP: 77jJIÉ'V ik A-+&AIKlrx,, Including: Special 14 16,755,671.83 37,573,362.27 Including: WBLoan 41 Account 2. gk 15 1,010.67 69.67 i69f67 42 Casls on Hand Bond Fund 5 To be centinued ) Lin d 0Ime i8153 Application of Fund Lne Beginning Balance Ending Balance Sources ofFFund No Beginning Balance Fnding Balance 16 13,225,393.53 303,490.26 Construtin43 Total Prepaid and Reccivable Expenditure to be Offset [neluding: WB Loan 17 Tot Payables 44 14,545,956.35 14,684,582.28 Interest Receivable WB Loan Commiatmn 18 Including: WB Loan 45 Fee Receivabe Interest Payable WB Loan Service- 19 - -B Loan 46 Fee Receivable Commitment Fee Payable Marketable Securities 20 - - WB Loan Service 47 - Fee Payable A > I'21 i l 48 100,000.00 Total Fixed Assets Other Payables 48 _ 100_000.00_- FUN fff22 --M Wý -9 L - Fixed Assets, Cost Appropriation of Fund M: $ p,Jill Le.ss: Accumnulated 23 - Earnings 50 68,355.50 70,629.30 Depreciaton Retained Earngs Fixed Assets, Net Fixed Assets Pending 25 - - Disposal Fixed Assets Losses in 26 - - Suspense Total Application of Fund 27 594,064,789.73 681,169.10016 Total Sources of Fund 51 594,064,789 73 681,69,100 16 6 （二）项目进度表 ii.Sulnlnary of Sources and Uses of FundS by Project ColnPonent 项目进度表（一） SUMMARYOF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至2021年12月31日 (For theperiod ended December 31,2021) 项目名称：淮南采煤塌陷区综合治理项目 Prolect Narne二Hualnan Mining Area Rehabilitation Project 簖报单位：淮南市利用国际金融组织贷款项目管理（执行）办公室货币单位：人民币元 井 7 ！方 � Q � � � .а о � о � � � «> � �э � � гЭ � � 1? � � � � � � и О W "�' }� � � � с3 `'О � � � �� � м .� � � � � � � �� � -� '' � � � п . � k "`т � � о `х�',', а ^ д�t� � ��,^ � г�i а � � о F � � ° � � I �� г� N ,......�..... � гас �j' �°гf� � . �'! �Гэ 1i-� (V W � � w °с�.• � о °о °о � о с,� n о ® �С � � � � � � � �� �� �� с� �� � � р О ��Гт. 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Special Account Statement SPECIAL ACCOUNT STATEMENT *A k- 3_ 2021 * 12 ] 31 F (For the period ended December 31, 2021 -TP 0 A 4 f A A 41 b V 4 ri I 1 N Depository Bank: Bank of cornmunications Project Name: Huainan Mining Area Rehabilitation AnHui Branch Project ft-97: 34139900014637000014302 9,M -9r 8512-CN Account No : 34139900014637000014302 Loan No.: 8512-CN ',r p A TE ,44W -71: 4 4k4k T Currency: USD Prepared by: Anhui Provincial Finance Department ff,P+UT-Z#: '00 Part A-Account Activity for the Current Nriod Arnount JVl 10 2,S67,958.41 Beginning Balance P"", 11 U : Add: 4141 [110-i 11,059,976.00 Total Arnourn Deposited this Period by World Bank 4-JO] fljft Fin , ( f A H 621.79 Total Interest Earned (his Period if Drposiled in Special Account Total Arnount Refunded this Period to Cover Incligibic Expenditure iWli : Deduct: 7,735,322,55 TotalAmount Withdrawn this Period Total Service Charges this Period if not [neluded in Abovt 20.00 mount i idrawn M * ;, V) 5,H93,213 Ending Balance To be continued 스 1 2 （五）财务报表附注 财务报表附注 1．项目概况 淮南采煤塌陷区综合治理项目总投资人民币8.14亿元，其中： 利用世界银行贷款6300万粎元，国内配套资金约人民币4.17亿元。 项目位于淮南市大通区，占地面积9.3平方公里。项目建设期5年， 延期1年（2016年7月至2022年7月）o 2沮5年6月23日财政部与世界银行签署了项目《贷款协定》， 2沉5年9月16日项目贷款生效。2020年9月22日财政部与世界银 行签籲了项目中期调整《贷款协定》并生效。 项目建设内容：一是环境修复和水环境治理。对项目塌陷区内已 佼用20多年的垃圾简易填埋场进行封场工程处理；水环境治理，修 复、疏浚大通、陈巷、九龙岗、孔店4个排水渠，建设灌溉设备及具 有储水和景观功能的水面；环境修复，处置项目区内关闭厂矿及其废 弃物，改良局部土壤，绿化和植树造林。二是区域开发和基础设施建 设。建设万向路、九孔路、沿山路、配套连接路、配套供排水管道等， 依托生态修复配套建设路边服务点工程。 2．财务报表编制范围 本报表的簖制范围包括淮南市国金办财务报表、淮南市市政管理 处财务报表、淮南市行政执法管理局财务报表和安徽省财政厅的财务 报表。 3．主要会计政策 3.1本项目财务报表按照《世界银行贷款项目会计核算办法》（财 际字〔2叨。〕13号）的要求编制。 3,2会计核算年度采用公历年制，即公历每年1月1日至12月 31日。 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 瞿3 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年玲月31日汇率，即USD卜人民币 6 .3 7 57元。 4．报表科目说明 4.1项目支出 截至2021年12月3工日，项目累计支出人民币6的，768,489.44 元，占总投资计划的7纵。其中：环境修复与水系治理子项累计支出 人民币486,932,641.68元，占该类计划的91%；基础设施建设改善 和再开发利用子项累计支出人民币68, 844，刹9.36元，占该类计划的 57%；工程建设其他费累计支出人民币28,277,485.54元，占该类计 划的69狱能力建设和技术援助累计支出人民币一4,567,515.53元（含 汇兑损益）；建设期利息累计支出人民币21,132,516.49元，占该类 计划的65%；先征费及扼诺费累计支出人民币9,148,551.90元，占 该类计划的78％。 4.2货币资金 2021年12月31日余额为人民币6。，。97,120.46元。其中：银 行存款人民币60,097,O知．79元（专用账户存款人民币 37,573,362.27元），现金人民币69.67元。 4.3预付及应收款 2021年12月31日余额为人民币11,303,490.26元。 4.4项目拨款 截至2021年12月31日，累计到位配套资金人民币 356,327，的7.14元，占计划配套资金总额人民币368,600,399元的 97%，全部为市级配套资金。 4 .5项目借款 截至2021年抢月31日，项目借款为人民币3功，086,851.43元， 均为世界银行贷款，折合48,635,734.34美元。 l4 4.6应付款 2021年咒月31日余额为人民币14,684,582.28元。 4,7留成收入 2021年粗月31日余额为人民币70,629.30元。 5．指定账户使用情况 本项目指定账户设在交通银行安徽省分行，账号为 3413990叨1463700。。143昵，币种为美元。指定账户首次存总款 8，。叨，o叨粎元。本期利息收入净额n，。77.89美元，本期支付总额 7,735,322.55粎元，本期账户回补总额11，。59,976美元，期末账户 余额5,893,213.65美元。 6．其他需要说明的事项 无。 15 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The total investment of Huainan Mining Area Rehabilitation Project is CNY814 million, of which World Bank loan being USD63 million, domestic counterpart fund being CNY417 million. The project is located within Datong district, covering an area of 9.3 kM2. The project construction period is five years, with an extension of one year (from July, 2016 to July, 2022). Loan Agreement was signed on June 23, 2015 between Ministry of Finance of the People's Republic of China and World Bank, The project loan became effective on September 16, 2015. On September 22, 2020, the Ministry of Finance and the World Bank signed the "Loan Agreement" for the mid-term adjustment of the project and came into effect. The project construction contents include: 1) Environmental Remediation and Water Management. Closure works will be conducted for simple dumpsite which having been used for over 20 years in the project area. Water management includes remediating and dredging four drainage channels (Datong, Chenxiang, Jiulonggang and KongdIan), constructing irrigation equipments and water surface with function of water reserve and landscape. Environmental remediation includes disposal of closed factories, mines and its wastes within the project area, improvement of local soil, greening and afforestation. 2) Regional development and urban infrastructure improvement. This includes construction of Wanxiang road, Jiukong road and Yanshan road, construction of supporting connection roads and supporting water supply pipelines. Nursery works, flower market works, bonzai works and roadside service center works will also be constructed under ecological restoration component. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of Huainan Mining Area Rehabilitation Project loan by the Wrold Bank of Project Management Office, Huainan Municipal Administration Management Office, Huainan Municipal Administration and Law Enforcement Bureau and the Special Account statement set in 16 the Anhui Provincial Finance Department. 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 1No. 13) . 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2021 of the People's Bank of China, which is USD I= RMB6.3757 yuan. 4. Explanation of Subjects 4.1 Total Project expenditures The cumulative project expenditures were RMB609,768,489.44 yuan, which accounted for 75% of the total investment plan. The cumulative expenditure for Environmental Restoration and Water Management was RMB486,932,641.68 yuan, accounting for 91% of the category plan. The cumulative expenditure for Infrastructure Improvements and Development was RMB68,844,809.36 yuan, accounting for 57% of the category plan. The cumulative expenditure for Other Expenses for Construction was RMB28,277,485.54 yuan, accounting for 69% of the category plan. The cumulative expenditure for Capacity building and technical assistance was RMB-4,567,515.53 yuan (including Exchange Gains or Losses). The cumulative expenditure for Interest Incurred during Construction was RMB21,132,516.49 yuan, accounting for 65% of the category plan. The cumulative expenditure for Front End Fee and Commitment Fee was RMB9,148,551.90 yuan, accounting for 78% of the category plan. 4.2 Cash and Bank On December 31, 2021, the balance was RMB60,097,120.46 yuan, including Bank Deposit RMB60,097,050.79 yuan and cash RMB69.79 yuan. And the funds in the Special Account were converted to 17 RMB37,573,362.27 yuan. 4.3 Prepaid and Receivable The balance on December 31, 2021 was RMB 11,303,490.26 yuan. 4.4 Project Appropriation Funds The balance on December 31, 2021 was RMB356,327,037.14 yuan, all by city level, accounting for 97% of total planed counterpart funds RMB368,600,399 yuan. 4.5 Project loans The balance on December 31, 2021 was RMB310,086,851.43 yuan, equivalent to USD48,635,734.34. 4.6 Payable The balance on December 31, 2021 was RMB 14,684,582.28 yuan. 4.7 Retained Earnings The balance on December 31, 2021 was RMB70,629.30 yuan. 5. Special Account The special account of the Project is set in Anhui Branch, Bank of Communications, with the account number of 341339900014637000014302, and USD as currency Unit. The initial balance of 2020 was USD8,000,000. This year the interest earned was USDI1,077.89 and the disbursement was USD7,735,322.55. The reimbursement in the year was USD11,059,976. Thus, the ending balance was USD5,893,213.65. 6. Other Explanation for the Financial Statements None. 18 三、审计发现的问题及建议 审计发现的问题及建议 除对财务报表进行审计并发表审计意见外，审计中我们还关注了 项目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控 制和项目管理情况、项目绩效及上一年度审计整改情况。我们认为， 该项目对于改善淮南市生态环境，探索资源性城市转型发展等方面 起到了积极作用。但是，我们也发现存在如下问题： （一）违反国家法规或贷款协定方面 1．供配电工程评标过程不规范。 该项目路边服务点供配电子项工程招标经公开招标确定湖南华 邦建设公司为中标单位。项目评标委员会出具的评标报告所描述的该 中标人投标文件中第2项业绩与实际情况不符，即不满足招标文件要 求的“单合同不少于10台组合式成套箱式变电站施工”业绩要求。 该项目中标价人民币5的万元。 以上行为不符合《中华人民共和国招标投标法》第四十一条“中 标人的投标应当符合下列条件之一：……（二）能够满足招标文件的 实质性要求，并且经评审的投标价格最低”的规定。对于以上问题， 我厅将另行处理。建议你办督促建设单位今后严格规范招投标和评审 活动，杜绝此类问题再次发生。你办已接受审计建议。 2．项目综合治理政策与机制研究咨询服务的评标办法设置不严 谨，且合同履行不到位。 该咨询服务项目分采煤塌陷区风险评价、修复、利用指南研究咨 询服务（S3包）和采煤塌陷区综合治理政策与机制研究咨询服务（54 包）两个包进行采购。经查，该项目招标评标时，评标办法不细致， 投标单位的投标文件未提供业绩证明材料，评标时评委会仅凭投标单 位业绩工作经验的描述等作出中标评判。此外，投标及合同文件显示 S3包、54包的成果提交时间应为2沮9年2月和2018年8月，实际 研究成果提交时间分别为2021年7月和6月，分别延期了28个月和 34个月，而此时项目主体工程己基本建成。由于研究成果严重滞后， 其相关研究成果对项目建设、管理缺乏指导意义。S3、S4包合同金 19 额分别为人民币149.56万元和人民币122.36万元 以上行为不符合《中华人民共和国招标投标法》第十九条“招标 人应当根据招标项目的特点和需要编制招标文件，招标文件应当包括 招标项目的技术要求、对投标人资格审查的标准、投标报价要求和评 标标准等所有实质性要求和条件以及拟签订合同的主要条款”的规 定。建议你办今后按相关规定细化评标办法，严格合同管理，对履约 不到位的情况依据合同依法依规进行处理处罚，并将处理结果反馈我 厅。你办已接受审计建议。 3．失地农民就业技能培训服务项目政府采购管理混乱 淮南市大通区塌陷区失地农民就业技能培训服务项目政府采购 存在以下问题：一是拆分发包，规遼公开招投标。2此。年9月至2阴1 年3月，淮南市大通区人民政府将该项目拆分为4个标段分别招标， 4个标段预算金额分别为人民币29.34万元、29.17万元、28.76万 元和22万元，均低于《安徽省202于2021年政府集中采购目录及标 准的通知》（皖财购〔2020〕64号）第二条分散采购限额标准人民 币30万元，招标单位有意将单一培训服务项目拆分，降低限额从而 规遼公开招标。二是项目存在串标现象。该项目养老护理员及汽车维 修工、育婴员及焊工、家政服务和中式烹调师及电工技能培训3个项 目包采购采取竞争性谈判方式，其中有3家投标人两轮报价均呈规律 性的10％的差异，且其中1家投标人的法人代表黄翠芹为另1家中标 单位的员工，存在关联性。三个项目包合同金额分别为人民币29.2 万元、人民币29．肠万元和人民币28,68万元。三是中标人不具投标 资格。该项目作为联合体投标而中标的淮南市求实职业培训学校、淮 南市徽糔职业培训学校在投标文件中提供的《中华人民共和国民办学 校办学许可证》，在投标时已过期，按规定不具投标资格。四是合同 签订不规范。该项目（家政服务和中式烹调师及电工）的中标人为淮 南市白领职业培训学校、淮南市求实职业培训学校联合体，但采购人 淮南市大通区人民政府仅与联合体之一的淮南市白领职业培训学校 签订合同，未与联合体各方签订合同。 以上行为不符合《安徽省财政厅关于印发＜安徽省政府采购监督 管理办法＞的通知》（财购〔2。拓〕205号）第三章第十五条“在一个 财政年度内，采购人不得将一个预算项目下的同一品目或者类别的货 物、服务项目拆分，化整为零规遼公开招标和集中采购”、《政府采 2O 购货物和服务招标投标管理办法》（财政部令第78号）第三十七条 “有下列情形之一的，视为投标人串通投标，其投标无效：,,．…（四） 不同投标人的投标文件异常一致或者投标报价呈规律性差异”、《中 华人民共和国政府采购法》第二十三条“采购人可以要求参加政府采 购的供应商提供有关资质证明文件和业绩情况，并根据本法规定的供 应商条件和采购项目对供应商的特定要求，对供应商的资格进行审 查”、第二十四条“两个以上的自然人、法人或者其他组织可以组成 一个联合体，以一个供应商的身份共同参加政府采购。以联合体形式 进行政府采购的，参加联合体的供应商均应当具备本法第二十二条规 定的条件，并应当向采购人提交联合协议，载明联合体各方承担的工 作和义务。联合体各方应当共同与采购人签订采购合同，就采购合同 约定的事项对采购人扼担连带责任”等规定。对于以上问题，我厅将 另行处理。建议你办督促大通区政府今后加强对子项目的管控，严格 招投标管理，确保项目规范有序运行。你办已接受审计建议。 4．未按规定簴纳水土保持补偼费人民币250.84万元。 2沮4年9月15日，安徽省水利厅《关于淮南市采煤塌陷区综合 治理利用世行贷款项目水土保持方案报告书的批复》（皖水保函 〔2014〕1137号）中明确：该项目水土保持估算总投资为人民币 37371.2。万元，其中水土保持补偿费人民币250.84万元。该项目已 于2017年4月8日开工建设，截至审计时，该项目尚未缴纳水上保 持补偼费。 以上行为不符合财政部等四部委《水土保持补偿费征收使用管 理办法》（财综〔2014〕8号）第九条“开办一般性生产建设项目的， 簴纳义务人应当在项目开工前一次性缴纳水土保持补偿费”的规定。 建议你办尽快补簴费用，完善手续。你办已接受审计建议。 （二）项目管理方面 1．基建程序不完善。 一是在建的公共空间利用工程未办理建设用地施工许可证及质 量监督手续，合同金额人民币4827.24万元。二是环境修复1区工程 于2020年4月3。日竣工验收合格，至审计日，该子项工程未办理施 工许可证及竣工验收备案手续，合同金额人民币2479.％万元。 2l 以上行为不符合《房屋建筑工程和市政基础设施工程竣工验收备 案管理暂行办法》（建设部令第78号）第四十二条“建设单位应当 自工程竣工验收合格之日起15日内，向工程所在地的县级以上地方 人民政府建设主管部门备案”、《建筑工程施工许可管理办法》（住 房和城乡建设部令第18号）第二条“建设单位在开工前应当依照本 办法的规定，向工程所在地的县级以上地方人民政府住房城乡建设主 管部门申请领取施工许可证”、《建设工程质量管理条例》（国令第 714号）第十三条“建设单位在开工前，应当按照国家有关规定办理 工程质量监督手续”等规定。建议你办督促项目建设单位办理建设用 地施工许可证等手续，完善基建程序。你办已接受审计建议。 2.“三条路工程”建设程序不合规。 项目区内九孔路、万向路、沿山路工程（以下简称“三条路工程”) 于2016年11月13日签订施工合同，合同总金额人民币3933万元， 施工单位为中阳建设集团有限公司。至2019年底，三条路工程因建 设地段存在土地争议、正在进行司法诉讼，原施工单位中阳建设集团 有限公司已撤出施工现场，项目重新组价进行招标（C13包）。工程 建设中存在以下问题：一是未及时对停建工程进行清算；二是c13包 开工后未取得相关建设用地手续。 以上行为不符合《基本建设财务规则》（中华人民共和国财政部 令第81号）第二十八条“.,．…竣工价款结算一般应当在项目竣工验 收后2个月内完成，大型项目一般不得超过3个月”、国务院办公厅 《关于加强和规范新开工项目管理的通知》（国办发〔2007〕64号） “一、严格规范投资项目新开工条件各类投资项目开工建设必须符 合下列条件：……（四）需要申请使用土地的项目必须依法取得用地 批准手续．．…，”等规定。建议你办督促建设单位对“三条路”工程已 停工的部分抓紧进行清算，对重新开工的道路工程抓紧办理用地手 续。你办已接受审计建议。 3．部分已提款工程与设计图纸不符，多提工程款人民币39．似 万元。 一是修复1区、修复2一1区、修复2一2区、修复3一2区的来树、 日本早樱等多种植株胸径或地径或种植密度不符合要求，多计工程进 度款人民币31.5。万元。二是水系工程沟4反滤层未做，排水管长度 22 不够，多计工程进度款人民币7.52万元。 以上行为不符合住房城乡建设部《建设工程工程量清单计价规 范》（GBS 0500一2013)&8.2.1工程量必须以承包人完成合同工程应 予计量的工程量确定”的规定。建议你办督促建设单位据实调整工程 结算价款，追回多支付的工程款项，今后健全完善制度，落实工程价 款结算审核管理主体责任，举一反三，加强工程结算价款全面审核把 关。你办已接受审计建议。 4．占用世界银行配套征地拆迁资金人民币85.26万元。 2沉9年12月和2眨1年7月，淮南市大通区大通街道办事处共 占用世界银行项目资金人民币85.26万元，分别支付非世界银行项目 中兴路项目征迁补偼款60.19万元和洞山路两侧项目拆迁款人民币 25.07万元。 以上不符合《基本建设财务规则》（财政部令第81号）“第九条 财政资金管理应当遵循专款专用原则，严格按照批准的项目预算执 行，不得挤占挪用”的规定。建议你办督促大通区及大通街道收回已 占用的项目资金，抓紧做好征迁资金往来清算，举一反三，今后杜绝 此类问题。你办已接受审计建议。 （三）内部控制方面 项目管理用车虚报加油量，涉及金额人民币。．17万元。 淮南市市政园林建设处佼用的车牌号皖D一HJ562的哈弗牌越野 车，购进年份为202。年4月，油箱容积为55升，用于项目灌溉养护 及设备管理维护。经抽查，该车存在一次性超油箱容积加油、短时间 内未出镼途而连续加油以及超标号加油等问题，共涉及金额人民币 0.17万元。 以上行为不符合《行政事业单位内部控制规范（试行）》（财会 〔2012〕21号）第七条“单位应当根据本规范建立适合本单位实际 情况的内部控制体系，并组织实施。具体工作包括梳理单位各类经济 活动的业务流程，明确业务环节，系统分析经济活动风险，确定风险 点，选择风险应对策略，在此基础上根据国家有关规定建立健全单位 各项内部管理制度并督促相关工作人员认真执行”的规定。建议你办 督促有关单位进一步查明事实，严肃处理，并将处理结果告知我厅。 23 今后要加强油料管理，堵塞漏洞，防止类似问题再次发生。你办已接 受审计建议。 （四）项目绩效方面 1．环境修复2一2区工程勘察设计深度不够导致工程造价增加合 计人民币287.81万元。 项目环境修复2一2区工程部分建设内容由于对项目区内现存高 压线、现场地形等勘察不细、设计深度不够，导致设计变更，变更增 加调整了苗木种植品种、排水沟清淤加宽、回填种植土等内容，增加 工程造价合计人民币287．别万元。 以上行为不符合《建设工程质量管理条例》（国令第714号）第 二十一条“设计文件应当符合国家规定的设计深度要求……”的规定。 建议你办督促建设单位依据合同规定对设计单位履约不到位进行处 理处籚，并将处理结果反馈我厅。今后加强对勘察设计单位的管理， 确保项目勘察设计的深度能够满足工程建设的要求。你办已接受审计 建议。 2．统筹土方平衡不够，造成投资增加人民币462.27万元。 项目环境修复等工程初步设计文件施工组织设计提出：本工程所 需土料（即环境修复的填土）由本区域内的沟道开挖、建筑物的基坑 开挖土方供应。而项目单位在簖制招投标工程量清单时，未遵循初设 文件要求，没有考虑整个项目区内的土方平衡，造成项目建设成本加 大。审计抽查发现水系治理子项工程剩余87.85万方土未充分利用， 同时环境修复工程三个标段合同内又外购土方48,72万方，因项目单 位土方平衡利用统筹不够，形成投资浪费，测算增加投资金额为人民 币462,27万元。 以上行为不符合《基本建设财务管理规定》（财建〔2002〕394 号）第三条“……做好基本建设资金的预算编制、执行、控制、监督 和考核工作，严格控制建设成本，减少资金损失和浪费，提高投资效 益”的规定。建议你办督促建设单位查明原因，分清责任，对相关责 任人员进行追责，并将处理结果反馈我厅。今后你办要加强前期设计 规划，统筹项目区内建设工序安排，加强土方利用平衡优化，最大限 度节约投资。你办已接受审计建议。 24 3．提款进度滞后，资金利用率较低。 该项目协定关账日为2022年6月30日。截至2021年比月底， 项目累计完成投资额和运用世界银行贷款分别占计划完成的82％和 77%，同时省财政厅管理的该项目世界银行周转金账户尚有余额人民 币3757.34万元未予提款佼用，折合589.32万美元，占世界银行贷 款总额的9％。相对于世界银行关账日，项目累计投资完成额和世界 银行提款比率较低，且财政管理的周转金账户外资结余较大，贷款资 金佼用效益待提高。 以上行为不符合《国际金融组织和外国政府贷款赠款管理办法》 （财政部令第85号）第十二条“项目实施单位履行下列职责…… （三）制定并落实贷款、赠款项目的各项管理规定，安全、规范、有 效地佼用资金”的规定。建议你办协调建设单位加快提款进度，提高 资金佼用率。你办已接受审计建议。 25 III. Audit Findings and Recommendations Audit Findings and Recommendations In addition to auditing the financial statements and voicing audit opinions, we have further paid attention to the compliance with state laws and regulations and project loan agreements, internal control and project management, perfon-nance during the project implementation, and rectification as suggested in the Audit Reports for the prior year. We believe the Project has played an important role in improving the ecological environment, exploring the transformation and development of resource-based cities, etc. We found the following issues: Non-compliance with state laws and regulations or the applicable provisions of the loan agreement 1. Bid evaluation of power supply and distribution works was not standardized. Hunan Huabang Construction Co., Ltd. was detennined by open tendering as the Successful Bidder for the power supply and distribution sub-project of roadside service point in this project. It was found that the perfon,nance in Item 2 in the Successful Bidder's Bids was inconsistent with the actual one by consulting the bid evaluation report issued by the Bid Evaluation Committee of this project. That is to say, the performance requirements of "constructing at least 10 complete combined packaged substations in a single contract" as required by the Bidding Documents could not be met. The accepted price of the project was RMB5.07 million yuan. The above practice failed to comply with Article 41 of the Law of the People Republic of Cbina on Tenders and Bids, saying that the Successful Bidder's bidding shall meet one of the following conditions: ...... (11) can meet the substantive requirements of the Bidding Documents, and has been evaluated as the lowest bid price". Our office will deal with the above issues separately. We suggested your office urge the construction entity to further ascertain the facts, clarify the responsibilities, deal with them seriously, and strictly regulate bidding & tendering and evaluation activities in the future to prevent such problems from happening again. Your office accepted the suggestion. 26 2. Bid evaluation methods for comprehensive control policies on the project and mechanism study & consulting services were not rigorous, and the contract was not performed properly. The procurement work for this consulting service project was carried out in two packages: Study and consulting service for risk evaluation, restoration and utilization guidelines for coal mining subsidence area (package S3) and comprehensive control policy and mechanism study & consulting service for coal mining subsidence area (package S4). According to the investigation, the bid evaluation methods used during tendering and bid evaluation of this project were not rigorous, no performance certificate documents were present in the bidder's Bids, and the Bid Evaluation Committee only judged bid winning or not by the Bidder's performance and experience described during bid evaluation. Additionally, the deliverables in packages S3 and S4 package should be submitted in February 2019 and August 2018 as shown in the Bids and Contract Documents but actually in July 2021 and June 2021 respectively, with a delay of 28 months and 34 months respectively. At this time, the main works of the project had been basically completed. Due to serious lag, relevant study results were of little guiding significance to project construction and management. The contract amount of packages S3 and S4 was RMBI.4956 million yuan and RMBI.2236 million yuan respectively. The above practice failed to comply with Article 19 of the Law of the People's Republic of China on Tenders and Bids, saying that the Tenderee shall according to the characteristics and needs of tendering project, prepare the Bidding Documents, which shall include all substantial requirements and conditions such as the technical requirements of the tendering project, the standards for examining bidder's qualification, bid price requirements and the bid evaluation criteria, as well as main clauses of the contract to be signed. We suggested your office refine the bid evaluation methods according to relevant provisions, strictly perform contract management, and punish the failure to fulfill the contract according to the law and regulations in the future. Your office accepted the suggestion. 3. The government procurement management of employment skills training service project for land-lost peasants was disorganized. The following problems existed in the governmental procurement management of the employment skills training service project for land-lost peasants in subsidence area in Datong District, Huainan: First, 27 the government split up the contract awarding to avoid open bidding. From September 2020 to March 2021, the People's Government of Datong District of Huainan split up the project into 4 lots, budget amount of which was RMB293,400 yuan, RMB291,700 yuan, RMB287,600 yuan and RMB220,000 yuan respectively and all less than the decentralized procurement quota standard of RMB300,000 yuan in Article 2 of the Notice on Catalogue and Standard 1or Centralized Government Procurement of Anhui Province in 2020-2021 (WCG [2020] No.64). The Tenderee intentionally split up the individual training service project to reduce the quota, so as to avoid public bidding. Second, collusive bidding existed in the project. In this project, the procurement of 3 skills training subproject packages for elderly caregiver, car repair worker, babysitter, homemaking service attendant, technician of Chinese style cooking and electrician was subject to competitive negotiation. There was a regular 10% difference between the two rounds of quotations of the three bidders among them, and the legal representative of 1 bidder is Huang Cuiqin, who was an employee of the other successful bidder, showing the correlation between such two incidents. The contract amount of three lots was RMB292,000 yuan, RMB290,600 yuan and RMB286,800 yuan respectively. Third, the Successful Bidder was not qualified for bidding. Huainan Qiushi Vocational Training School and Huainan Huixiang Vocational Training School, who became the Successful Bidder as a consortium in this project, presented the expired Private School Running Certificate of the People's Republic of China in their Bids during bidding. They were not qualified for bidding as specified. Fourth, the signing of contracts was not standardized. The Successful Bidder for this project (homemaking service attendant, technician of Chinese style cooking and electrician) was the Consortium of Huainan Bailing Vocational Training School and Huainan Qiushi Vocational Training School, but the Purchaser, the People's Government of Datong District of Huainan only signed the contract with Huainan Bailing Vocational Training School, one member of the Consortium and failed to the contracts with all parties to the Consortium. As specified in Article 15 of Chapter 3 of the Measures for Government Procurement Supervision Management of Anhui Province, the Purchaser shall split up the goods and services of the same item or category under one budget item into parts within one fiscal year to avoid public bidding and centralized procurement. As specified in Article 37 of the Measures for Bidding and Tendering Management for Government Procurement of Goods and Services (Order of the Ministry of Finance No.78), the bidder shall be deemed to have colluded in bidding and the Bid shall be invalid in any of the following circumstances: ... (IV) The Bids of different 28 bidders are remarkably consistent or their bid prices differ regularly. As specified in Article 23 of the Government Procurement Law of the People's Republic of China, the Purchaser may require the suppliers participating in government procurement to provide relevant qualification certificates and performances, and examine such suppliers' qualifications according to the supplier conditions stipulated in this law and the specific requirements of the procurement project for the suppliers. As specified in Article 24 of the Government Procurement Law of the People's Republic of China, two or more natural persons, legal persons or other organizations may form a consortium to participate in government procurement as one supplier. However, The above practice failed to comply with these provisions. For consortium-based government procurement, the suppliers in the Consortium shall meet the requirements specified in Article 22 of this law, and shall submit to the Purchaser a joint agreement specifying the work and obligations undertaken by all parties to the Consortium. All parties to the Consortium shall jointly sign a procurement contract with the Purchaser and shall be jointly and severally liable to the Purchaser for matter agreed in the purchase contract. Our office will deal with the above issues separately. We suggested your office urge the People's Government of Datong District of Huainan to strengthen the control over subprojects, strictly regulate the bidding and tendering process, and ensure the orderly operation of the project. The above issues shall be dealt with separately by the auditor. Your office accepted the suggestion. 4. The compensation for soil and water conservation not paid as required was RMB2.5084 million yuan. As clearly described in the Approval of Soil and Water Conservation Program Report for Comprehensive Control and Utilization of Woild Bank-Loaned Project in Huainan Coal Mining Subsidence Area (WSBH [2014] No.1137) from Anhui Provincial Department of Water Resources on September 15, 2014, the estimated total investment for soil and water conservation of this project was RMB373.712 million yuan, including compensation of RM1B2.5084 million yuan for soil and water conservation. The construction of this project was started on April 8, 2017, but as of the audit date, the compensation for soil and water conservation of this project had not been paid. The above practice failed to comply with Article 9 of the Measures for Collection and Use Management of Compensation for Water and Soil Conservation(CZ [2014] No.8), saying that for the implementation of general production and construction project, the obligatory duty payer 29 shall pay the compensation for soil and water conservation in a lump sum before the project commencement. We suggested your office pay the compensation for soil and water conservation as soon as possible. Your office accepted the suggestion. Issues on project management 1. The capital construction procedures were not perfect. First, the public space utilization project under construction had not gone through the construction land construction permit and quality supervision procedures, and the contract amount was RMB48.2724 million yuan. Second, the project of Environmental Restoration Zone I was completed and accepted on April 30, 2020. As of the audit date, the subproject had not gone through the construction permit and completion acceptance filing procedures, and the contract amount was RM1B24.7996 million yuan. As specified in Article 42 of the Interim Measures for Completion Acceptance Fiing Management of Housing Construction Projects and Municipal Infrastructure Projects (Order of the Ministry of Construction No.78), the Owner shall within 15 days from the date of acceptance of the completed project, apply to the construction authority of the local people's government at or above the county level in the place where the project is located for filing. As specified in Article 2 of the Measures for the Administration of Construction Permits for Construction Projects, the Owner shall apply to the housing and urban-rural construction authority of the local people's government above the county level in the place where the project is located for obtaining construction permit before commencement in accordance with the provisions of this regulation. As specified in Article 13 of the Regulation on the Quality Management of Construction Projects (Order No.714 of the State Council), the Owner shall go through the project quality supervision procedures in accordance with the relevant national provisions before commencement. However, The above practice failed to comply with these provisions. We suggested your office instruct the Project Owner to go through the procedures of construction land construction permit and perfect the capital construction procedures. Your office accepted the suggestion. 2. The construction procedures for "Three Roads Works" failed to comply with relevant provisions. The construction contract for Jiukong Road, Wanxiang Road and Yanshan Road Works (hereinafter referred to as "Three Roads Works") in 30 the project area was signed on November 13, 2016., with a total contract amount of RMB39.33 million yuan and Zhongyang Construction Group Co., Ltd. as the Construction Contractor. By the end of 2019, due to land disputes in the construction area, the Three Roads Works was under judicial litigation. The original Construction Contractor, Zhongyang Construction Group Co., Ltd., had withdrawn from the construction site. Now, the re-calculation of various costs in Bill of Quantities was ongoing for tendering (package C 13). The following problems existed in the project construction: First, the account on suspension works was not settled in time. Second, formalities for relevant construction land were not obtained after the commencement of package C 13. As specified in Article 28 of the Financial Rules for Capital Construction (Order No.81 of the Ministry of Finance of the People's Republic of China), the completion price shall generally be settled within 2 months after the completion acceptance of the project, with no more than 3 months for large projects. As specified in the Notice of the General Office of the State Council on Strengthening and Standardizing Newly-commenced Project Management (GBF (2007) No.64), I. we shall strictly standardize new conditions for the commencement of investment projects, and the commencement of various investment projects must comply with the following conditions: (IV) The projects that need to apply for land use must go through land approval formalities according to the laws. However, The above practice failed to comply with these provisions. We suggested your office urge the entities to settle the completion price of suspended part of the Three Roads Works as soon as possible and go through the land use formalities for the newly-commenced road project as soon as possible. Your office accepted the suggestion. 3. Some works with progress payment withdrawn were inconsistent with those in the design drawing, and the extra progress payment withdrawn was RMB390,200 yuan. First, diameter at breast height or ground diameter or planting density of various plants such as koelreuteria paniculata and Prunus subhirtella in Environmental Restoration Zones 1, 2-1, 2-2 and 3-2 did not meet the requirements, with an extra project progress payment of RMB315,000 yuan. Second, the filters for project ditch 4 for water system were not provided, and the drain pipes were not long enough, with an extra project progress payment of RMB75,200 yuan. The above practice failed to comply with 8.2.1 of the Code of Valuation with Bill Quantity of Construction Works (GB50500-2013) issued by the 31 Ministry of Housing and Urban-Rural Development, saying that the quantities must be determined in accordance with the quantities to be measured by the Contractor to complete the Contract Works. We suggested your office instruct the Owner to adjust the project settlement price according to the facts, recover the extra project payment, perfect the related system in the future, define the key responsibilities for project price settlement review management, draw inferences about other cases from one instance, strengthen the control over comprehensive review of project price settlement. Your office accepted the suggestion. 4. World Bank-supported land acquisition and relocation fund of RMB852,600 yuan was used. In December 2019 and July 2021, the Datong Subdistrict Office in Datong District of Huainan used a total of RMB852,600 yuan of World Bank-supported project fund to pay RMB601,900 yuan as land acquisition and relocation compensation for Zhongxing Road Project, a non-World Bank project and RMB250,700 yuan as land acquisition and relocation compensation for projects on both sides of Dongshan Road respectively. The above practice failed to comply with Article 9 of the Financial Rules for Capital Construction (Order No.81 of the Ministry of Finance of the People's Republic of China), saying that the management of financial funds shall follow the principle of use of special funds for special purposes and be in strict accordance with the approved project budget, and shall not be misappropriated. We suggested your office instruct the project entity to recover the World Bank-supported funds used, pay close attention to the settlement of land acquisition and relocation funds, draw inferences about other cases from one instance, and prevent such problems in the future. Your office accepted the suggestion. Issues on internal control Relevant personnel were dishonest in fuel quantity of vehicles for project management, with an amount of RMB 1,700 yuan. Huainan Municipal Garden Construction Department used HAVAL SUV with the license plate No.-Wan D-HJ562 for project irrigation & maintenance and equipment management & maintenance. This SUV was purchased in April 2020, with an oil tank capacity of 55 liters. It was found by a random inspection that this SUV was involved in such issues as one-time excessive refueling (refueling quantity is more than its oil 32 tank capacity), continuous refueling without long-distance driving within a short time and higher grade gasoline refueling, with a total amount of RMB 1,700 yuan. The above practice failed to comply with Article 7 of the Code for Internal Control of Administrative Institutions (for Trial Implementation) (CH [2012] No.21), saying that the company shall establish and implement an internal control system suitable for the actual situations of the company according to this code. The specific work included sorting out the business process of various economic activities of the company, clarifying the business links, systematically analyzing the risks of economic activities, determining the risk points, choosing risk response strategies, establishing and improving the internal management systems of the company based on this according to the relevant national regulations and urging the relevant staff to earnestly implement such systems. We suggested your office urge the entities concerned to further ascertain the facts and deal with the issues seriously, and inform us of the results. Refueling management system should be refined to plug loopholes and prevent similar problems from happening again. Your office accepted the suggestion. Issues on project performance 1. Insufficient survey and design depth of Environmental Restoration Zone 2-2 led to an increase in project cost of RMB2.8781 million yuan in total. Due to the lack of survey and design depth of the existing high-voltage lines and site topography in the project area, some construction contents of Environmental Restoration Zone 2-2 project suffered design change, which included increasing and adjusting seedling varieties, dredging & widening drainage ditch, and backfilling planting soil, etc. with an increased project cost of RMB2.8781 million yuan in total. The above practice failed to comply with Article 21 of the Regulation on the Quality Management of Construction Projects, saying that the design documents shall meet the requirements of design depth as specified by the State. We suggested your office urge the construction entity to penalize the design entity for its inadequate compliance according to the contract terms, and inform us of the results. Your office shall strengthen the management of survey and design companies in the future to ensure that the depth of project survey and design can meet the requirements of project construction. Your office accepted the suggestion. 33 2. Insufficient coordination of cut and fill balance resulted in an increase in investment of RMB4.6227 million yuan. As proposed by the construction organization design in the preliminary design document of environmental restoration project, the earth materials required by this project (namely fill for environmental restoration) were supplied by the excavated earth from the trench and the building foundation pit in this area. However, the project entity failed to follow the preliminary design documents and consider the cut and fill balance in the whole project area when preparing the Bill of Quantities, resulting in the increase of the project construction cost. It was found by the audit that the remaining 878,500 m3 of earth in the water system control subproject was not fully utilized, but another 487,200 m3 of earth was purchased in the contract of the three lots of the environmental restoration project. The lack of cut and fill balance coordination of the project entity caused the investment waste, with an increased investment amount of RMB4.6227 million yuan. The above practice failed to comply with Article 3 of the Provisions on Financial Management of Capital Construction (CJ [2002] No.394), saying that the company shall do well in the budget preparation, implementation, control, supervision and assessment of capital construction funds, strictly control construction costs, reduce fund loss and waste, and improve investment efficiency. We suggested your office urge the Owner to find out the causes, define responsibility, investigate those who were responsible and inform us of the results. Your office shall strengthen the preliminary design planning in the future, plan the construction process arrangement in the project area as a whole, strengthen the balance optimization of earthwork utilization, and minimize investment. Your office accepted the suggestion. 3. Loan withdrawal fell behind and the utilization rate of fund was low. The agreed closing date of the project is June 30, 2022. By the end of December 2021, the accumulative investment amount of the project and the used World Bank loan accounted for 82% and 77% of the planned ones respectively. Meanwhile, the World Bank operating find account of this project managed by the Provincial Department of Finance still had a balance of RMB37.5734 million yuan to be withdrawn, equivalent to USD5.8932 million, accounting for 9% of the total loan amount of the World Bank. Compared with the closing date of the World Bank's account, both the cumulative investment amount of the project and the 34 withdrawal ratio of the World Bank loan were low, and the foreign capital balance in the operating fund account for financial management was large, so the efficiency of using the loan finds needed to be improved. The above practice failed to comply with Article 12 of the Measures for the Administration of Loans and Grants of Intemational Financial Organizations and Foreign Governments (Order No.85 of the Ministry of Finance of the People's Republic of China), saying that the project entity shall perform the following duties:...(IJI) formulate and implement various management provisions on lending and grant projects to use funds safely, in a standardized manner and effectively. We suggested your office coordinate with the Owner to speed up withdrawals and improve the utilization rate of fund. Your office accepted the suggestion. 35