7 30 JUN 21 Jiangxi Provincial Audit Offiee,f the People's Republie of China Audit: Report ~WkF4k 20159 9S? JIANGXI AUDIT REPORT 2015 NO.9 Project Name: World Bank Loaned Jiangxi Shangrao Sanqingshan Airport roject 8256-CHA Loan No.: 8256-CHA Project Entity: Shangrao Sånqingshan Airport Co Ltd 2014 Accounting Year: 2014 目 录 ColltelltS 一、审计师意见 ． ．… …， ...................................... ． ......… … …，， ．… ,,,.,........... …1 ……‘ 1 .Auditor&sopinion.． ． ................................. ......． ……， 二 ……，，,......． ……3 …， ， 二、财务报表及财务报表附注 ． ． …，． …， ．… … ......................... ， ．…， ． … …，，.6 ,． 11.Financial Statemeflts and Notes to the Financial St缸eme爪 s …， …6 ……， （ ． 一 ）资金平衡表 ．…， ．… … ，.． ............................................... ,,， …， ……， .6 1.Balallce Sheet 二， ……， ,, ． ...................................................... ……， ． …，， …，.6 （二 ）项 目进度表 ． ．……， ..................................... ． …，……， ． ……8 ,............ 二 of SourcesandUses ofFunds by ProjectCom·ponent 11.Summary ，.8 （三 ）贷款协定执行情况表 ． ． .....……， ． .......… … ． …， 二 ，， ．… ,............... …10 .Statement 111 of Implementation of Loan Agreement ........... ． ， ……，二，,10 （四）专用账户报表 ． ．… …， ........................... ． ........……， ．… ,,.,.,....... …11 iv.Special Account statement .................................. ……， ． 二 ， 二，,.... ． …… n （五 ）财务报表 附注 ． .． ……，…， ……， ……， ……， ． .,.,.,， …， 二， ．……13 ............... v,NOteS tothe Finatlcial Statements ……， ..... ． ,．……， …，二，............. ． …… 16 三、审计发现的问题及建议 ． ．…… .................. ， ．… …20 ,.,,............................ 工 11 ． …， Audit Findings and Recommendations． .． …， ． .............................. ……25 ... .... .. .. ......... .. . .. 一、审计师意见 审计师意见 上饶 三清山机场有限公司： 我们审计了世界银行贷款 上饶三清山机场项目 2m4 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 ） （一）项目执行单位及江襼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 情况表是你公 司的责任，簖 制专用账户报表是江西省财政厅的责任， 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，并佼其实现公允反映； 2．设计、执行和维护必要的内部控制 ，以使项目财 务报表不存 在 由于舞弊或错濒 导致的重大错报· （二）审计责任 一 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 悠体列报。 表 的， 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 l 意见提供了基础。 （三 ）审计 意见 我们认为，第一段所列财务报表 在所有重大方面按照中国的会计 准则、会计制度和本项目贷款协定的要求编制，公允反映 了世行贷款 上饶三清山机场建设项目 2014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省财政厅 报送给世界银行的第 1 至 7 号提款 申请书及所附资料。我们认为，这些资料均符合贷款协议的要 求，可 以作为申请提款的依据。 本审计师意见之后，共同构成 审计报告的还有两项内容：财务报 表及财务报表附注和审计发 现的问题及建议。 一 盗 卜护 一 ‘ ‘ 布 甲 公 、 中奴 公和、江确彝计厅 贷 年 6 月磷呱唠 &ZQ 地址：中国江襼省南昌市叠山路 209 号 邮政簖码：330006 电话 ：86一 791一86816702 传真：86一 一 791868233 11 2 1. Auditor's Opinion Auditor's Opinion To Shangrao Sanqingshan Airport Co., Ltd.: We have audited World Bank Loaned Jiangxi Shangrao Sanqingshan Airport Project's financial statements and footnotes to financial statements (from 5 page to 18 page), which includes Balance Sheet as of December 3 Vt 2014, Summary of Sources and Uses of Funds by Project Component for the period ended December 3 1" 2014, Statement of Implementation of Loan Agreement, as well as Special Account Statement. Project Entity and Jiangxi Provincial Financial Department's Responsibility for the Financial statements Shangrao Sanqingshan Airport Co., Ltd. has the responsibility for compiling aforementioned financial statements, Summary of Sources and Uses of Funds by Project Component and statement of Implementation of Loan Agreement, while Special Account Statement is the duty for Jiangxi provincial financial departments. i. Based on Chinese accounting standard, accounting system and requirements stated in loan agreement, financial statement was complied and should be just and sound. ii. Design, implement and maintain the necessary internal control, in order to make project financial statement without material misstatement on account of fraud or mistake. Audit's Responsibility On the basis of carrying out auditing work, we have the responsibility for making auditing comments to financial statements. We carried out our audit in accordance with the provisions of China's national auditing standard and international auditing standard, those aforementioned standards request that we should plan and implement auditing work according to auditing professional requirement to get reasonable guarantee for whether there is no material misstatement of project financial statement. We make the essential auditing procedure in order to acquire relevant amount of financial statement and related evidence of disclosure. We select auditing process applying professional judgment. Those procedures includes risk assessment to financial statement material misstatement because of fraud or mistake. We consider the internal control related to 3 financial statement so that to design proper auditing process, while we are not aim to make comments to effectiveness of internal control. audit work also cover assement of the appropriateness of selecting and using accounting policy and reasonability of making accounting estimate, as well as overall presentation of financial statements. We believe all the auditing evidence we get is appropriate, sufficient and providing the foundation for publishing auditing comments. Auditing comments In our opinions, the financial statements listed in first para are compiled under the request of Chinese accounting norm, accounting system and loan agreement, which reflect fairly world bank Loaned Jiangxi Shangrao Sanqingshan Airport Project's financial condition as of December 31 2014, financial revenue and expenditure, project implementation as well as Special Account Statement for the period ended December 31 2014. Other Affairs We also examined the withdrawal application from No.01 to No.07 and the attached documents submitted to the World Bank during the period. In our opinion, all of the comply with the project loan agreement and can serve as basis for loan withdrawal. After auditor's comments, there are another two components for the whole auditing report, which is financial statements and footnotes to financial statements, as well as the auditing problems and suggestions. Jiangxi Provincial Audit Office .PRC June 24th 2015 Address: NO.209 Dieshan Road ,Nanchang city, Jiangxi Province, China Post code: 330006 Tel: 86-791-86816702 Fax: 86-791-86823311 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2014 12 A 31 El (As of December 31, 2014) Project Name: World Bank Loaned Jiangxi Shangrao Sanqingshan Airport Project 44Ck ~: JFP4l 'A'EW*1 R -i 5 Prepared by: Shangrao SangingshanAirport Co., Ltd. Currency Unit: RMB Yuan Line Line Application of Fund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance No, No. I 113,510,551.98 282,597,948.72 Total Project 28 113,036,000.00 266,476,000.00 Total Project Expenditures Appropriation Funds 2 0.00 0.00 Project Capital and Capital 29 50,000,000.00 50,000,000.00 Fixed Assets Transferred Surplus Construction Expenditures to 3 0.00 0.00 30 0.00 0.00 Including: Grants be Disposed 4 0.00 0.00 31 50,762,112.50 164,897,043.26 Investments Transferred-out Total Project Loan 4. :14I 5 113,510,551.98 282,597,948.72 Total Project Investment 32 762,112.50 1t4,897,043.26 Construction in Progress Loan 6 0.00 0.00 33 762,112.5 114,897,043.26 Investment Loan Receivable Foreign Loan Including: World Bank 7 0.00 0.00 34 0.00 0.00 Including: IDA Investment Loan Receivable Appropriation of Investment 8 0.00 0.00 t 35 0.00 0.00 Loan IBRD Including :Appropriation of 9 0.00 0.00 Technical 36 0.00 0.00 World Bank Investment Loan Cooperation 10 0.00 20,800.00 37 0.00 0.00 Equipment Co- Financing . ..... ... Line Line Application of Fund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance No. No. (2) 1f%i$k Including: Equipment Losses in t1 0.00 0.00 38 0.00 0.00 Domestic Loan Suspense T IffiWst 2. JHM 12 37,101,781.54 151,924,406.92 39 50,000,000.00 50,000,000.00 Total Cash and Bank Other Loan 13 37,101,781.54 151,924,406.92 Appropriation of 40 0.00 0.00 Cash in Bank Investment Loan 14 0.00 10,198,237.59 Including: World Bank 41 0.00 0.00 Including: Special Account Loan 2. I3 -- NOW 15 0.00 0.00 42 0.00 0.00 Cash on Hand Bond Fund )I (To be continued) 6 16 62,195,127.09 74,671,748.25 Construction Expenditures 43 0.00 0,00 Total Prepaid and Receivable to be Offset Including: World Bank Loan 17 0.00 0.00 Total Payable 44 0.00 28,523,598.09 Interest Receivable World Bank Loan Is 0.00 0.00 Including: World Bank 45 0.00 0.00 Commitment Fee Loan Interest Payable Receivable World Bank Loan World Bank Loan Service- 19 0.00 0.00 46 0.00 0.00 Commitment Fee Fee Receivable Payable 20 0.00 0.00 47 0.00 0.00 Marketable Securities World Bank Loan Service Fee Payable 21 991,479.06 711,926.41 48 827.17 30,188.95 Total Fixed Assets Other Payables 22 1,297,316.50 1,353,432.50 49 0.00 0.00 Fixed Assets, Cost Appropriation of Fund Less: Accumulated 23 305,837.44 641,506.09 50 0.00 0.00 Retained Earnings Depreciation 24 991,479.06 711,926.41 Fixed Assets, Net 25 0.00 0.00 Fixed Assets Pending Disposal 26 0.00 0.00 Fixed Assets Losses in Suspense 27 213,798,939.67 509,926,830.30 51 213,798,939.67 509,926,830.30 Total Application of Fund Total Sources of Fund 7 （二 ）项 目进度 表 11.Summary of Sources and Uses of Funds by Projcct Component 项 目进 度 表 （一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至 2014 年 12 月 31 日 (Forthe periodendedDecember31,20 13) 项 目名称：世界银行贷款江西省上饶三清山机场项 目 ProjectNalne:w 改ld BaTlk LoanedJiangXiShangraoSanqingshanAi1&PortProject 簖报单位：上饶三清山机场有限公司 货币单位：人民币元 筑 8 片 … ， 、 井 、 一 ％ J 111 の ％→ 一 d う ： ． d り 昌 戸■ ( V9 ) 11 iv. Special Account Statement - A 4 A SPECIAL ACCOUNT STATEMENT *,JWA 12014 * 12 A 31 El (For the period ended December 31, 2014) 3fPiRfT-V"J: 1 wWflAMUA3M Depository Bank: Nanchang City Beihu Branch, Project Name: World Bank Loaned JiangKi Bank of China Shangrao Sanqingshan Airport Project W-9r: 203721347036 8256-CN Account No.: 203721347036 Loan No. 8256-CN AXG 94WA: TZVMJT- Currency: USD Prepared by: The Finance Departrnent of Jiangxi Province A Part A-Account Activity for the Current Period Amount 0.00 Beginning Balance IQ N: 0,00 Add: *)w ftfITH*11111191 18,623,319.13 Total Amount Deposited this Period by World Bank 1,256.33 Total Interest Earned this Period if Deposited in Special Account * JN T 1 1$ 3V all YwZ IS A 1 0.00 Total Amount Refunded this Period to Cover Ineligible Expenditures A : O.Co Deduct: 91 * Jw j F 1.1 12A 16,957,864.44 Total Amount Withd-awn this Period * YA* ti fo t Vzf 4 " Rl AR%-wz 3 tb Total Service Cliarges this Period if not Included in Above Amount 60.00 Withdrawn AM-1*0 1,666,651.02 Ending Balance To be continued) ... ... ... ............ .. ..... ..... .......... . ...... ........ .... ... .... ... Part B-Account Reconciliation Amount Amount Advanced by World Bank 4,000,000.00 Deduct: 0.00 2. l i1M Sg Total Amount Recovered by World Bank 0.00 3. tJWtWiPiW(R Outstanding Amount Advanced to the Special Account at the End of this Period 4,000,000.00 4. ' 9cMA*@ Ending Balance of Special Account 1,666,651.02 Add: 0.00 5. SEMt@iRlaWA Amount Claimed but not yet Credited at the End of this Period 0,00 Application No. 6. tY- iiYAM*,BFgt{[,tEA*$ 2,334,595.31 Amount Withdrawn but not yet Claimed at the End of this Period 7. FRA4MHiAlli (AlltTh5T16r=4 ) 10.00 Cumulative Service Charges (If not Included in Item 5 or 6) 0.00 Deduct: 8. .J&lA ( tAf#10SPl) 1,256.33 Interest Earned (If Included in Special Account) 9. A I &? Yt# 4,000,000.00 Total Advance to the Special Account Accounted for at the End of this Period 12 （五 ）财务报表附注 财务报表附注 项 目概 况 1． 江襼上饶三清 山机场项目贷款号为 8256 一CHA ，项目建设内容为：飞 行 区按 4C 级标准设计 ， 新建一条镼 2400米x45米的跑道和一条垂直联络 滑行道；航 站区按满足 2025年旅客吞吐量 75 万人次、货邮吞吐量 4500 吨、飞机年 起降量 7400架次的目标设计，航站楼 10496平方米，站坪机 位 6 个；并建设通讯、导航、气象、供电、供水、供气、供油、消防救援 等辅助生产设施。 项 目协议于 2013年 6 月 4 日签订，2013年 9 月 2 日生效， 预计 2018 年 12月 31 日前关闭。项 目拟用地 149.6 公顷（ 2243亩） ，项目计划 总投资 。 为人 民币 798,56，000 元，其中世界银行贷款总额为 50,000 。 ，00 美元，折 元。 合 人 民币 315,000,000 2．财务报表编 制范围 本财务报表 的簖制范围包 括上饶三清 山机场有限公 司财务报表及省 财政厅专用账户报表。 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 。 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 “ 作为记账原则 ， 权责发生制” 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 2014年 12 月 31 日汇率， 即 USD卜人民币 6 .1 19 元 。 l3 4服 表科 目说明 4.1 项 目支 出 2014 年项 目支 出人 民币 169,087,3%.74 元 ，累计支 出人 民币 元，占总投资计划的 35.39 282,597,948.72 ％。 4.2货币资金 2014年 12 月 31 日货币资金余额为 入民币 巧1,924,406.92 元，比上年 增 加 人 民币 n4,822,625.38元 ，其 中 专用 账 户存 款 折 合 人 民 币 10,198,237.59 元 。 4.3预付及应收款 2014年 12月 31 日余额为人民币 74,671,748.25 元，主要是预付江西 上饶供 电公司杆线迁改工程款与预付场外乡村道改造工程、 场外排水灌溉 工程 、场外供 电工程、场外预留用地占地款等。 4.4 固定 资产 2014年 12 月 31 日余额为人民币 711,926.41 元 ，购车和添置办公设 施。 4.5 项 目拨款 和项 目资本 2014年 12 月 31 日项 目拨款余额为人民币 266,476,000.00 元，2014 年 12月 31 日项目资本余额为人民币 50,000,000 元。 项 目计划配套资金总额人民币 483,560,000 元，截至 2014年 12月 31 日到位配套人 民币 333,036,000.00 元，占计划的 68.87%，其中：中央预算 内资金总额人 民币 145,000,000 元，累计到位人民币 145,000,000元，占计 划的 100.00% ；民航发展基金资金 总额人民币 202,000,000元 ，累计到位 人 民币 102,000,000 元 ，占计划的 50.49%；市级配套资金总额人民币 元，累计到位人民币 86,036,000 136,560,000 元 ，占计划的 63,00 ％。 4.6项目借款 l4 元， 2014年 12月 31 日余额为人民币 164,897,043.26 其中：向上饶市 城 市 建 设 投 资 集 团 有 限公 司 暂借 款 50,000,000元 ，世 行 借 款 1 14,897,043.26 元。 专用账户使用情况 5． 本 项 目专 用 账 户 设 在 中 国银 行 南 昌市 北 湖 支 行 ，账 号 为 ，币种为粎元。截至 2014年 12 月 31 日，本项目世界银行 203721347036 贷 款 支 付 机 场 基 础 设 施 建 设 16,957,864.44美元 ，折合人 民币 元（ 103,765,172.51 汇率 usDI ＝ ；支付建设期利 息 人 民币 6.119 元 ） 粎元， 28,775.209 元（ 折合人民币 176,075.45 汇率 USDI 二人民币 6.119元） ; 支付先征费用 125,000 粎元， 折合人民币 764,875,00 元（ 汇率 USD卜人民 币 6.119 元 ）。专用账户余额 1,666,651.02 美元〔 包含专用账户利息收入 1256.33粎元及服务费支出 60 粎元） 元（ ，折合人民币 10,198,237.59 汇率 USDI二 。 人 民币 6.119 元 ） 15 v.Notes to financial statements Notes to financial statements 1. Brief introduction of project The loan number for Jiangxi Shangrao Sanqingshan airport is 8256-CHA. The construction content is including: an airfield designed by the standard of 4C degree, newly construct a runway of 2,400m*45m and one vertical connecting taxiway, while the design of ten-ninal area can meet the need of 0.75million person time of passenger throughput,4500 tons of cargo capacity, 7400 sortie of annual amount of taking off and landing in year of 2025 , a terminal building of 10496 V and an apron area to hold 6 airplanes, and supporting infrastructure facilities including communication navigation, weather, power supply, water supply, gas supply, oil supply and firefighting station, etc. The project agreement was signed on June 4th 2013, and came into effect on Sep.2nd 2013; the anticipated closing date is before Dec 31st 2018, The proposed project plans to require the acquisition of 149.6 hectares of land (about 2,243 mu), the total investment is estimated to be about RMB 798,560,000,, in which the World Bank loan is 50 million US dollars, converting to RMB is about RM[B 315,000,000 yuan. 2. Compiling Scope of Financial Statement The compiling scope of financial statement includes financial statement of SSAC and special account statement of provincial financial department. 3. Principal Accounting Policy 3.1 The project financial statement is compiled under the request of World Bank Loaned Project Accounting Method (NO.13 of 2000) by ministry of finance. 3.2 Gregorian calendar year is adopted for annual accounting; it is from Jan I st to Dec 3 I't each Gregorian calendar year. 3.3 Financial accounting is in the bookkeeping principal of accrued basis system, and the bookkeeping method of debit-credit double entry bookkeeping, while financial statements of the corporation are stated in RMB 3.4 According to exchange rate on Dec 3 1st 2014 of people's bank of China, 16 that is 1 USD=6.119 RMB yuan. 4. Statement subjects explanations 4.1 project expenditure In 2014, project expenditure was RMB169,087,396.74 yuan, accumulative outlay was RMB282,597,948.72 yuan, which accounts for 35.39% of total investment. 4.2 monetary capital On Dec. 31st 2014, the balance of monetary capital was RMB151,924,406.92 yuan with the increase of RMB 114,822,625.38 yuan compared with that in last year. And deposit of special account converts into RMB10,198,237.59 yuan. 4.3 prepayment and accounts due On Dec. 31st 2014, the balance was RMB 74,671,748.25 yuan, which was mainly-used for advanced payment of power lines re-routing project, off-site country road reconstruction project, off-site drainage and irrigation project, off-site power-supply project and off-site reserve land acquisition. 4.4 Fixed assets On Dec. 31st 2014, the balance was RMB 711,926.41 yuan, which was used for purchasing cars and office facilities. 4.5 project appropriations and project funds On December 3 1 st 2014,the balance of project appropriations was RMB266,476,000 yuan. The balance of project capital was RMB 50,000,000 yuan. Planned total counterpart funds of project were RMB483,560,000 yuan. By Dec. 31st 2014, RMB333,036,000 yuan was in place, which held 68.87% of total planned. Thereinto, total amount of central budgetary allocations is RMBI45,000,000 yuan, among which RMBl45,000,000 yuan has accumulatively been in place. It occupies 100% of the plan. The total amount of civil aviation development fund is RMB202,000,000 yuan, among which RMB102,000,000 yuan has accumulatively been in place. It accounts for 50.49%. The total amount of municipal counterpart funds is RMB136,560,000 yuan, among which RMB86,036,000 yuan has accumulatively been in place. It accounts for 63.00% of total. 17 4.6 project loans On Dec. 31st 2014, the balance was RMB 164,897,043.26 yuan, among which, RMB50,000,000 yuan was borrowed from Shangrao City Urban Construction Investment Group Co.,Ltd and RMB 114,897,043.26 yuan was loaned from World Bank. 5. Usage of specified account The specified account for this project is established in Bank of China, Nanchang North Lake Branch. Account number is 203721347036 and the currency is US dollars. By Dec. 3 1St 2014, among World Bank loans, US dollar 16,957,864.44 was paid for airport infrastructure construction, which equals to RMB103,765,172.51 yuan (USD/RMB exchange rate: 6.119). US dollar 28,775.209 was paid for construction period interest, which equals to RMB 176,075.45 yuan (USD/RMB exchange rate: 6.119). US dollar 125,000 was withdrawn to pay fi-ont-end fee, which equals to RMB 764,875.00 yuan (USD/RMB exchange rate: 6.119). The balance of specified account was USDI,666,651.02(interest income of USD1256.33 and service charge cost of USD 60 included ),which equaled to RMB10,198,237.59 yuan (USD/RMB exchange rate: 6.119). 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。我们发现存在如下问题： （一 ）违反国家法规或贷款协定的问题 1． 项 目资本金未到位。 江襼省上饶三清山机场工程总概算 79856万元， 上饶市财政局目前拨 入项 目·资本金为 5000万元。按照 《 国务院关于调整固定资产投资项目资 本金 比例 的通知》（ 国发 〔 2的9〕27 号）“一、各行业固定资产投 资项 目 的最低资本金比例按以下规定执行：……机场、港口、沿海及内河航运项 目，最低资本金比例为 3。 ％。”上饶市财政局应拨入项目资本金 23956.8 万元， 少拨 18956.8万元。违反了 《 关于固定资产投资项目试行资本金制 度的通知》（ 国发 ［1996]35号） 一、投资项 目必须首先落实资本金才能 : “ 进行建设。 ”和 “七、投资项目的资本金一次认缴，并根据批准的建设进 度按 比例逐年到位。 ”的规定。 建议你公司应及时向上饶市人民政府申请， 拨足项 目资本金。你公司已接 受审计建议。 部分项目未按规定进行招投标。 2． 经审计，2014 年上饶三清山机场有限公 司场道建设工程技术规 范编 制委托合 同 18 万元、 建设工程造价咨询合 同 29.8 万元、 航站楼土建造价 咨询合 同 12.8 万元等 3 个合同涉及金额 60.6 万元，未经过招投标。 上述行为不符合 《 中华人民共和国招标投标法》“ 第三条 在中华人 民共和国境内进行下 列工程建设项目包括项目的勘察、 设计、施工、监理 以及与工程建设有关的重要设备、 材料等的采购， 必须进行招标： 二 …，（三） 佼用国际组织或者外国政府贷款、援助资金的项 目”的规定。建议你公司 应规范招投标程序， 严格按照世行、国家法律法规的规定进行招投标。你 l9