Gansu Provincial Audit Office of the People's Republic of China Audit Report -Wi ý IP C 20223 3 9 GANSU AUDIT REPORT [2022] NO. 3 Project Name: World Bank Financed Gansu Techinlcal and Vocational Education and Training Project +t i: 8720-CN Loan No.: 8720-CN Project Eintity: World Bank Financed Gansu Technical and Vocational Education and Training Proj ect Management Office if $4' T: 2021 Accounting Year: 2021 Contents 1. Auditor's Opinion 3 .. . .. . .. . .. . .. . . .. . .. . .. . .. . . . . . 5 I. Financial Statements and Notes to the Financial Statements 5 .55 i. Balance Sheet 5 .7 ii. SumImary of Sources and Uses of Funds by Project Component.. 7 (1) 9tjAir~ iii. Statement of Impleimientation of Loan Agreement 9 (tT ) †г' `7.6`й_'.57ц 1tг � �i,t,�� ,7� 1!э Е [ n.m 1 rгс�чг ,�n�I I�rnпг-��п1Э 1 re �� � - - � , . � .- , . _. �. � -=кд�э�.г,�з- �{и� - �� ' --'ц�1�i�г;�)7 I{а _ _ � I��сh.гп� �: С�гзiгrs.гг� , �� � ' '� , , , � 1 I��.1){111 ).)I - ..ч �(i UЧ - _ ��I о(.гI 1�?.� 1�т.-11 г г.пh 1;J з') г,� �� ги _ ( -1t,-l.I �, .. .. -. - .. . . _.... ... � . ! . . ..... . . I . .. ..... .. . .. . .... .. ......_ V � ( - ) 'ýý X tiý ýt A fr 1* ýy,* iii. Statement of Implementation of Loan Agreement ýýi ;K tý "TATENIMENTOF INIPLEXIENTATION OF LOANAGREEMENT 202 1 ýt 12 l :-j For tile pý, 1-10(1 ended Decelliber 3 l ý 202 1 Pro " leet ý\amc \Vorld Bank Fininý:cd Ganu l'.,ci)iileal wd Vocational F.clucation and Tralning Projeet Prelmred bý ødd Hank Fnianced Ganso Technical and Vocatlønal l.ducation ,ind I'ralning, pr(ýJeet Office Ctin-enc\ [,ilit: LJMYRMB Yumi . ... . .......... .... j i Sl i SI Sj ýj Jill 5,1W80." I ý,2 ,,Cl Icý:' I 1a1111 nl, k I w l," ;IIId 111(ý1c11w 11till ()pc1a111 (?ý,.,A')U 4-: 8 -0 1 l) I,";I[I lilleic,,I ')1 (M)ci I vý:n"e,ý I Uj)ý Wj l( 1() 00 - ------------- - - ---------- ( ) fi*p4A iv. Special Account Statement SPECIAL ACCOUNT STATEMENT Ä,y 2021 4 12 31 J For the period ended December 31 202 1 Proleet Name: World Bank Financed Gansu Technical and Depositor Bank: Lan/hou Branch of China Vocational Education and Training Project EVERBRIGH1T Bank 8720-CN .Vi: 5 1821488000002l42 Loan No: 8720-CN Account No.: 5182148800000249 Prepared by: Gansu Provincial Finance Department Curreney Un: : USD PART A: Account \ctixt\ I'oi tlhe lenod Amount f12j, 17- BgnigHalance Add: Iotal Amiunt Deposited this Period by\ World ank Ti literesi Ear this Peiod i1 Deposited 1in Special Accotll I oal Amount Refuided this Pleriod to Cover Iieliib \I penditures I )Cdutu Iotal \t tt \ itlidrau n titt Perod 1 otil ,e\n ha C_uic thiu, i>e,nid if no Inciudel n Above Amount W itlldra\ \n PART 1»-Accoun Reecilitieon \Aiunit A\icedi \ Wi I H ink -----------------1---- 一一一 一 斗樣一 L一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一一～一一一一＿_＿一一→→→→→→→→→→－－→→－--－→－-------------------- -‘〔！,,！〔l!｝〕志方，〔〔派：,,，仳煩【。此d叩‘!,：。、，。。。。：,．、。。、。、：,，、。，-1。，.：。，。，,.:．、一。，。‘，、，&&&&&&&&&&&&&&&&&& ―〕 （五）财务报表附注 财务报表附注 1．项目概况 世行贷款侧一肃省职业教育发展项目（贷款号87 20一CN）、旨在提升 甘肃四所项目学校的教学质量和相关性，加强校企合作（）项目主要建设 内容：一是促进需求导向的职教体系建设：是通过全面的学校改革、 提升师资质量二三是项目管理监测和评估项目贷款协定于2017年6 月26日签订，2017年10月20日生效，预期关账日期为2023年6月30 日）项目估算总投资95,38459万元人民币，其中甲请世界银行贷款 !2,000.00万粎元（折合人民币7920000万元），占总投资的83%，国内 配套资金！6,}84.59万元人民币、占总投资的17％。 2．贝亨务护表编制范围 本见万川表的簖制范围包括世行贷款一片肃省职业教育发展项目办公 室、甘肃能拄化工职业学院、甘肃财贸职业学院、甘肃省机械产＿吸支工 学校、兰州又理学院的财务报表和省财政厅专用账尸报表。 3．主份分计政策 3.｝界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〕｝3号）要才，臼刘 32会计核算年度采用公历年制，即公历每年！月｝昙至12月31 日 3.3太项目会计核算汉、、权贡发生制“‘作为记账原则、采用七＿、比几 记账法记账，以人民币为记账太位币 3.4按照中国人民银行202｝年｝2月31卿了貌率，即｝美元二人民币 6 .3757元 4一｛、科目一i兑明 }2 4.}：页目支出 2021年项目支出人民币39乌33夕！8.57元，累计支出人民币 477,719,410.08元，占总投资计划的50％其中：促进需求导向的职教 体系建设支出人民币7,865为57.62元；学校改革和创新支出人民币 458.782,665.73元；项目管理监测和评估支出人民！3,881,225.67元：贷 款利自、及先征费支出人民币25,682,55816元：汇兑损益支出人民币－ 28.492,697.10元。 4.2货币资金 2021年12月3！日货币资金余额为人民币64另04,3()2 .33元，其 中：专用账尸余额折算人民币46只19夕37.10元 4.3预付及应收款 2021年12月31日余额为人民币2,331,570.81元、其中，一片肃能源 化工职业学院付职工出国培训借款人民币！,263,375.30元：兰少｛、｛又理学 院农民工工资保证金人民币l:068,!95.51元 4.4项目拨款 2021年陀月31日余额为人民币42,1 76,73352元，全邵为各项目 学校到位的配套资金项目计划配套资金总额人民币！()l:845:900.00 元，截至2021年12月31日到位配套人民币42:1 76,733.52元，占计划 的26% 45项目借款 2021年12月31日之七即为人民币473:463,557.35元，其中：国际复 兴开发银行贷款额为74,260,639.20美元，折合人l币473,463,557.35 元。截至2021年12月31日，累犷卜提取世界银行贷款资金 74只60为39.20粎元，占贷款总额的56％其中：土建、货物、非咨询类 服务、咨询服务、培训、研讨会和增量运行费用60:3 02：胆192美元；先 征费300,000.00粎元：＿、’今利电、或其它费用3,658:()l 728美元；专用账 尸10，。0()，。00.00美元 46应付教 ｝飞 2021年坦月31日余额为人民币29,1 68,903 .54元，其中：甘肃能 源化工职业学院应付中铁二十五局工程保留金7,92(), 278.1！元、重仄澜 林教学设备有限公司履约保证金635,518.20元、山东宇丰商用厨具有限 公司履约保证金351:80000元、甘肃省工程设计研究院有限责任公司质 保金30斗00.00元、应还世行借款69斗00.00元、个人所得税｝,1 00.00 元：甘肃财贸职业学院应付山襼六建集团工程款及保留金人民币 14,769,242.28元、银幼一厦公司工程款400,728.36元、水人咨询服务专家 王成德人民币l。，500.00元；甘肃省机械高级技工学校项目应付学校垫 款121,}89元：兰州文理学院项目应付学院垫款人民币4,23!,583.98 元；省项目办应付襼北师范大学教育学院178,000.00元、出国培训款 335,623引元、和光教育咨询服务费1 13,540.00元 4.7留成收入 2021年！2月31日余额7多9294美元，折合人民币46:17881元， 全部是专用账户平｛…电、收入 5．专用账尸使用情况 本项目专用账尸由省财政厅管理，收款账尸名：甘肃省财政厅，账 号：51821488000002429，开尸行：中国光大银行，币种为美元专用 账尸首次存款10,000,000.00粎元（〕202｝年年初佘额7,617,225.30美元、 本年度应回补5,908刀31 .82粎元，实际回补5,908刀 11 .82美元，差额20 粎元为手续费支出，本年度支付6,2 76,()7 5 .85美元，，、不去期期末已汽 付尚未申请报账金额2,757,85274美元，利息、收入828.93美元，年戈－ 额7,249,390.2。美元。 6．其他需要说明的事项 项目资金平衡表中世界银行贷款期末数与期叼数二差、项目进度表 中相应本期发生额与贷款协定执行情况表人民币本期提芝料不一鱿是‘一了 历年一汇兑损传造成的〔项目进度表（一）中本期发生全一二，、与一、－ 平衡表计军·＿亡的差异数相差001元人民币，是日以前年声：＿几；．一二、 保留小数位软造成的 !4 V. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The World Bank Financed Gansu Technical and Vocational Education and Training Pr 'ect (Loan No.- 8720-CN) anns to . inprove the teaching qualitv and relevance of the four prQJcct schools ]it Gansu Province, and strengthen scliool-enterprise cooperation. The project consti-LICtiOn contents niai . n1v include (1) dernand-driven TVET systein strengthening, (11) teachers' qUalItV I . inprovernent through comprehensive school refornis- (I I I) pr( Ject inanagenient and nionitoring and evalLiation. The Project Agreenient was signed on June 26, 2017 and canie into effect on October 20, 2017. The loan closing date IS Rine 30, 202-3). The estlinated total investment of the project is RMB953,845,900.00 yuan, Including USD120,000,000.00 of World Bank loan (eqUivalent to RMB792,000,000.00 yttan), accounting for 83% of tile total nivestnient, and dornestiC COUnterpart funds are RMB161,845,900,00 ytian, accounting for 17/0 of the total Investinent. 2. Scope ofthe I'Mancial Statenients Consolidation scope of the financial statenients covers the financial stateinents of World Batik Financed GanSU Technical and Vocational FdUcation and Training Project Managenient Office, GanSLI Vocational College of Energy and Cl-teinical Industry, GanSU Finance and Trade Vocational College, Gansu Senior Teclinical School, Lanzh0LI University of Ails and Science, as well as the Special AcCOLInt set . n the Provincial Finance Department. 3. ACCOU]"ItIM4 Policies ).1 The f,"nancial Statements of the project were prepared according to the reqUirei-nents of Iccountml,, Melho(Afin- ihe TY01-0 B(-wk 1,inunce(l 111,0/ec"IS ((' fiii i120001,Vo. /3 3.2 In acCOLInting practice, the Gre.gorlan calendar Year is adopted as the fiscal vear front January I to Deceniber 3 1. 3.3 The accrual basis and the debit/credit double enti-v bookkeeping inetliod are adopted. RMB IS Used as the recording currencv of' bookkeeping. 15 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 l= RMB 6.3757 yuan. 4. Explanation of Subjects 4.1 Project Expenditure The project expenditure of 2021 was RMB39,333,918.57 yuan, and the accumulated project expenditure was RMB477,719,410.08 yuan, accounting for 50% of the total investment plan, among which, expenditure for Demand- driven TVET System Strengthening was RMB7,865,657.62 yuan: expenditure for School Reforms and Innovations was RMB458,782,665.73 yuan, expenditure for Project Management and Monitoring and Evaluation was RMBl3,881,225.67 yuan; the loan interest and front-end fees were RMB25,682,558.16 yuan- the exchange gains and losses were RMB- 28,492,697. 10 yuan. 4.2 Cash and Bank As of December 31, 2021, the balance was RMB64,804,392.33 yuan, in which the cash in Special Account was converted to RMB46,2 19,937. 10 yuan. 4.3 Prepaid and Receivable As of December 31, 2021, the balance was RMB2,331,570.81 yuan, amonu which, the borrowing of Gansu Vocational College of Energy and Chemical Industry for overseas training for the staff was RMBI,263,375.30 yuan, and the salary deposit for migrant workers paid by Lanzhou University of Arts and Science was RMB1,068,195.51 Vuan. 4.4 Project Appropriation Funds As of December 31. 2021, the balance was RMB42,176.733.52 yuan, which were all counterpart funds appropriated to the project schools. The planned total amount of the project counterpart fund was RMB161,845,900.00 yuan. As of December 31, 2021, RMB42,176,733.52 yuan was appropriated in place, accounting for 26% of the plan. 4.5 Project Loan As of December 31, 2021, the balance was RMB473,463.557.35 yuan, including USD74,260.639.20 of the IBRD loan which was equivalent to RMB473-463,557,35 yuan. As of December 31, 2021, the accumulative withdrawals of the World Bank loan were USD74,260,639.20, accounting for 56% of the total loan amount. Among them, USD60.302,021.92 were the 16 costs for civil works, goods, non-consulting services, consulting services., training, workshops and incremental operating, USD300,000.00 was the front-end fee, USD3,658,617.28 were the loan interest and other expenses, and USD10,000,000.00 was from the Special Account. 4.6 Payable As of December 31, 2021, the balance was RMB29,168,903.54 yuan, including RMB7,920,278.11 yuan of the retention money payable of Gansu Vocational College of Energy and Chemical Industry to China Railway 25th Bureau Group Co., Ltd., RMB635,518.20 yuan of the quality guarantee of Chongqing Lanlin Teaching Equipment Co., Ltd.. RMB35 1,800.00 yuan of the quality guarantee of Shandong Yufeng Commercial Kitchenware Co., Ltd., and RMB30,400.00 yuan of the quality guarantee of Gansu Engineering Design Research Institute Co., Ltd., and RMB69,400.00 yuan should be paid to the World Bank and the personal income tax was RMB1,100.00 yuan: the engineering cost and retention money payable of Gansu Finance and Trade Vocational College to Shanxi 6th Construction Group Co., Ltd. was RMB14,769,242.28 yuan, the engineering cost to Yin Guang Sha Group was RMB400,728.36 yuan, and the consulting service fee to the individual consultant Wang Chengde was RMB10,500.00 yuan; RMB121-189.00 yuan was the advance payment of the project to Gansu Province Machinery Senior Technical School; RMB4,231,583.98 yuan was the advance payment of the project to Lanzhou University of Arts and Science: RMB178,000.00 yuan was payable of the Provincial Project Management Office to the College of Education of Northwest Normal University, RMB335,623.61 yuan was for overseas training, and RMB1I13,540.00 yuan was for leguang Education consulting services. 4.7 Retained Earnings As of December 31, 2021, the balance was USD7,392.94, equivalent to RMB46,178.81 yuan, all of which were the interest income earned of the Special Account. 5. Special Account The Special Account of this project is set in China EVERBRIGHT Bank and managed by Gansu Provincial Finance Department, with the account name of Gansu Provincial Finance Department, account number of 51821488000002429, and USD as currency Unit. The initial deposit of the Special Account was USDIO,000,000.00. The beginning balance of 2021 was USD7,617,225.30. The reimbursement amount of the year was USD5,908,031.82, the actual reimbursement amount of 2021 was USD5,908,011.82, and the difference of USD20 was for service charges. The payment amount of the year was USD6,276,675.85, the amount withdrawn but not yet claimed at the end of this period was USD2,757,852.74, the interest earned was USD828.93, and the ending balance was USD7,249,390.20. 6. Other Explanations for the Financial Statements The discrepancy among the World Bank loan difference between the ending and beginning balance in Balance Sheet, the World Bank loan current period actual in Summary of Sources and Uses of Funds by Project Component I and the World Bank loan current period withdrawals in Statement of Implementation of Loan Agreement is resulted by exchange gains and loss.The difference of RMBO.01 yuan between the difference of current period actual in the Summary of Sources and Uses of Funds by Project Component I and the difference calculated by the Balance Sheet is caused by the retention of deciial digits in the exchange rate conversion of previous years. 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顶 目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和 项目管理情况、项目绩效情况和项目采购情况及上年度审犷卜建议整改落 实的情况。我们发现存在如下问题： （一）项目绩效方面存在的问题 项目进度缓慢。 世行贷款戮肃省职业教育发展项目《贷款协定》于2017年6月26 易签籲，关账日为2023年6月30日，计划总投资额9538459万元截 至2021年！2月川日，距关账日剩余！8厂水月，；亥项目累计完成投资额 51564.03万元，占汁划总、投资额的54.06％。主要原因一是结余资金 13200万元新增的土建工程项目审批过程缓慢，二是原计一划国外培训 190290万元受新冠疫情影响无法执行建议世行负一款甘肃省职业教胃 发展项目办公室与相关审批单位紧密联系，加快项目审批进度：对无徐 执行的国外培训报世行同意后以其他合理万式组织进行，降低伶情对项 目影响，确保项目如期完成你办已接受审计建议 （二）项目采购检查的情况 按照世行要求，我们对3水合同开展了采犷踌杏，合同金额合汁，& 民币47,236,652.67元、折合7,408,857.49美元，／全别占应检查合匡拼行 ，查合同金额的37,50％和68.!!%（详、一才、2）应检查合陌数刀 前次检查至太次检查期喊签订的后审合同数应扒查后审合同数的统犷卜 期间是2021年l月！易至2021年泛月31日＿尹一中我们关汪了录一… 过程、合同管理和治理情况，发刀存在如一日闷题门羊见附表｝): 1．个别项目采购监管不到位，评审过程不严谨。 】t夕 202！年8月，甘肃财贸职业学院进行了世行贷款甘肃省职业教育发 展项目甘肃财贸职业学院子项目校内精品课程开发咨询服务的采购工 作，合同采购方式为基于一咨询顾问资历的选择（CQS)，合同编号为 CMX Y-S一！4。2021年9月29日，甘肃则留职业学院与上海卓越睿新数 码科技股份有限公司签订该项目咨询服务合同，合同金额人民币 },485,000.00元。甲计发现，该项目采购过程中共有5家单位有兴趣意 向表示，符合意向书征询又件的只有土海卓越睿新数码科技股份有限公 箭一家单位。 上述做法不符合世界银行《世界银行借款人选择和聆·舟多内臀问指 南》（2011年l月版、2()14年7月修订）第3.7段＼……从尽可能多的 公司中获得至少三家有相关经验的合格公蒸的意向书，．…”的规定根 据该规定，建议世行贷款甘肃省职业教育发展项目办公室对上述情况查 晚原因，加强采购管理。你办已接受审计建议。 2．个别项目招标设籮不合理条件，影响采购公平。 202｝年8月6日，中海建国际建设咨询集团有限责任公司受甘肃少 贸职业学院委托，对世界银行贷款甘肃职业处一发展项目甘肃财贸职业 学院子项目新建20拜实训楼、22弃C区学生循舍楼项目进行国内竟争性公 开招标（招标簖号：CMXY一w一04）审计发现，在招标文件第19条中 要求投标保函只接受中国境内银行出具的无乍件保函形式） 上述做法不符合《保障中小企业款项支付条例》第十二条‘、．,．…中 小企业以金融机构保函提供保证的，机关、事业单位知大型企业应当接 受．．…、’的规定。权朴一万规定，建议世行贷款甘肃省职业教育发展项目 办公室与招标代理机i，、对项目后续招标文件相关条款依法进行修改，保 证招标过程的公平、公正你办已接受审计建议） （三）上一年度审计发现问题未整改情况 审计发现，一甘肃省审i十厅对世界银行贷州k黔肃省职业教育发共项目 2020年度项目火行及财务收支情况的审计＿一’一中反映的‘、项目少卜「气买 施，已支付叼训费存在损失风险“问题，公肃财贸职业学院、兰州又 理学院己整改，一日一肃能源化工职业学院与甘肃机电职业技术学院尚未兄 全整改 二｛} 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to perfor-ining the audit and expressing an opinion oil the financial statements, we also make observations with respect to compliance witli applicable provisions of state laws and regUlations and tile loan agreement of the relevant entities, its internal financial control and project management, project performance, project pl-OCUrement and the fOllOW-LIP Of PreVIOUS recommendations during the project implementing process. We found the following Isstles* Issues on Project Performance The preject progress was slow. The Project Agreement of World Batik Financed GanSU Technical and Vocational Fdtication and Training Project was signed oil .41-1-te 26, 2017 and tile loan closing date is JLine 30, 2023. The estimated total investment of tile project i s RMB953,845,900.00 yLian. As of December '1, 2021. with 18 niontlis remaining until tile closing date, the project had completed a CLIMUlative investment of RMB515,640,300.00 ytian, accounting for 54.0V ' of the total planned investment. One of the inain reasons was that tile approval process of tile newly added civil engineen . ng projects with the S1.11-PIUS capital of RMB 132,000,000.00 yttan was slow, and the otlier was that the original plan of RMB190-290.00 yLtan for overseas training COUld not be carried out due to the nnpact of the COVID-19 pandernic. We SLIggested that World Batik Financed Gansu Technical and Vocational Education and oject Management Office keep a close contact witli the relevant approval units to speed tip the project approval process- those oversea trainings that COUld not be implemented should be organized ill other reasonable wavs after being reported to the World Batik to redUCe the 1111pact of the epidenlic oil the project, so as to er)SUre that the project is completed on schedule. YOUr office accepted the suggestion, Inspection on the Project Procurement Based oil the reqtilrerrient of the World Batik., we condUcted a proCtirenient inspection Oil contracts xvitli the total contract ainoLint of RMB47,2-36,652.67 yLian, wlilcli was equivalent to USD7,408,857.49, acCOUnting for 33% and 59.3V% of the number of contracts and the contract amount to be inspected respectively (see the attached Table 2 for details). The number of contracts to be inspected was the number of post-review contracts signed between the previous inspection and this inspection. The statistical period for the number of the post-review contracts to be inspected was from January 1, 2021 to December 3 1, 202 1. During the inspection, we reviewed the procurement process, contract management and governance, and found the following issues. 1. The procurement supervision of some projects was not in place, and the review process was not rigorous. In August 202 1, Gansu Finance and Trade Vocational College carried out the procurement of on-campus quality course development consulting services for the Gansu Finance and Trade Vocational College's sub-project of World Bank Financed Gansu Technical and Vocational Education and Training Project. The contract procurement method was based on the selection of consultant qualifications (CQS), The contract number is CMXY-S-14. On September 29, 2021, Gansu Finance and Trade Vocational College and Shanghai Zhuoyueruixin Digital Technology Co., Ltd. signed a consulting service contract for this project, with a contract amount of RMB 485,000.00 yuan. The audit found that a total of 5 units showed interest in the project procurement process, but only Shanghai ZhUoyueruixin Digital Technology Co., Ltd., conformed to the letter of intent consultation document. The above practice was against with Paragraph 3.7 of the Worhld Bank Guidchines or th/e Selection and Eng(agnictm of Consiulnts for World Bank Bolrrowers (Edition of January 2011, revised in July 2014). which stipulates, ...to obtain from as many companies as possible the letter of intent from at least three qualified companies with relevant experience... According to this regulation, we suggested that the World Bank Financed Gansu Technical and Vocational Education and Training Project Management Office find out the reasons for the above issue and strengthen the procurement management. Your office accepted the suggestion. 2. Unreasonable conditions were set for the bidding of some projects, which affected the fairness of' procurement. On August 6, 202 1, China Overseas Construction International Construction Consulting Group Co., Ltd. was entrusted by Gansu Finance and Trade Vocational College to launch a domestic competitive public bidding (bidding number: CMXY-W-04) for the new 20 Training Building and 224C Student Dormitory building of the sub project of the World Bank Financed Gansu Technical and Vocational Education and Training Project. The audit found that in Article 19 of the bidding documents, it is required that the tender security shall only be accepted in the form of unconditional guarantee issued by banks in China. The above measures did not comply with article 12 of the Reguaions on Gwiarawecing Plaineni of FunndA fbr Small and MAediunm-sized knierprises, which stipulates that... where small and medium-sized enterprises provide guarantee by letter of guarantee of financial institution, government organs, institutions and large enterprises shall accept... According to the regulation, we suggested that the World Bank Financed Gansu Technical and Vocational Education and Training Project Management Office and the bidding agency revise relevant clauses in the follow-up bidding documents of the project in accordance with law to ensure fairness and justice in the bidding process. Your office accepted the suggestion. The Followed-up of previous recommendations The audit found that as for the problem of -the project training was not implemented, and the training fees paid were at risk of loss' which was prevailed in the audit report of 2020 of the World Bank Financed Gansu Technical and Vocational Education and Training Project, Gansu Finance and Trade Vocational College and Lanzhou University of Arts and Science had made complete rectification, and Gansu Vocational College of Energy and Chemical Industry and Gansu Senior Technical School only made partly rectification. Annex I :Procurement Post Review Sheet 1.ýKM -y f,*M J-! Findings on the Review of Procurement Processes ( ) 2021 - 8 , j4 Rt, r 1F4 i t -ffr 'kj< g1 X, quaifcaion(QS,hectr (CQS) On eCmXY-S- iýýi 414 19 vi Vi4 AK 161J <411 0, ~ffi 14 850 4 ~4? JVi -KK 4 tk 14 At1 Ii,\~2-- f n gust 2021, Gansu Finance and Trade Vocaional College carried out the procitareent of on-ca.pts qalit course develop ent constlting services for thie Gansti Finance and Trade Vocational College^s sub-proJect of World Batik Financed Gansu Techinical and Vocational Education and Tralning Pro -jec.the contract procitrernent methiod was based 011 Ilhe selection of consuttant qualifications (CQS), Thie contract numbet- is CMXY-S-14. On September 29, 202 1 , Gansu Finance and Trade Vocational College and Shianghiai Zh-ttoytuertixinl Digital Teclinology Co., Ltd. signed a consulting service contract for- fhis projlecit with a contract amount of RMB l ,485,000.00 Yuan. The audit found that a total of 5i units showed interest in the project procurement process, but onlv Shanghai Zhuovtieruixin Digital Technology Co., Ltd.. conformed to the letter of intent consultation docunient. (2 ) 2021 1V 8 J 6 El ,6 ‡ WF;i Yi i it1 fE gggjX j4T41 CMXY-W-04) rl <4-Wt, Xft 4 19 ýPt'tý h.lrl75A4t Vi~ ~ T it 4I 4V' läV t :4 ýz 4i f~ Vý 4 On August 6, 2021, China Overseas Construction International Construction Consulting Group Co., Ltd. was entrusted by Gansu Finance and Trade Vocational College to launch a domestic competitive public bidding (bidding: number: CMXY-W-04) for the new 20# Training Building and 22;C Studenlt Dormitory building of the sub project of the World Bank Financed Gansu Technical and Vocational Education and Training Project. The audit found that in Article 1 9 of the bidding docuients, it is required that the tender security shall onv be accepted in the form of unconditional guarantee issued by banks in China. LC_______ ___ ______2 附表2：已檢查合同清單 Annex 11:ljist of(&ontracts Reviewe(l 費．-Jf:｝、民中讓 一一一 參汪：未兀弋化’物州金為’一伏’(works）、貸物（Goods）、咨詢｝Jk訌（Cml、，。ltil,9 Ser、。c。！和―斗詢服舟（Nol、－ C()l1肌lltillgse向，cC)4奘采勺于弋也要包括國際竟爭性招行（IcB）、國內竟爭性招林（NcB）、邀請招行 (lm）、＿’、一（DC)，華L編成本綜合考慮的選抨（QcBs）、伙基于憤！計慮的遞拌（QBs）、―劃 定預算汙．、ed Blld：以）、最低了用（Lost co潑）、基于咨詢頓楓·而的選掙（cQs）等 二偶