30 JUN 2019 Guizhou Provincial Audit Office of the People's Republic of China Audit Report }W t40 [20193 72 ' QIAN AUDIT REPORT [2019] NO.72 Project Name: Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas in Guizhou Financed by the World Bank 8509-CN Loan No.: 8509-CN Project Entity: Foreign-funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office 2018 Accounting Year: 2018 Contents I. A uditor's O pinionin.i..on...3............... .....................--......- ....... .-.............. 3 - I ...........6..................6 ...-................. ...... 6 II. Financial Statements and Notes to the Financial Statements 6 i. Balance Sheetet................... .... . . . . ..6. . . . . . -- 6 ii. Summary of Sources and Uses of Funds by Project Component 8 iii. Statement of Implementation of Loan Agreement........................... iv. Special Account Statem entate............................ ........................12 -f . . .. . .. .. . . . .. . . . .. . ....................-..-- -- - -- - -- - --- -- - -- -... ............. .14 v. Notes to the Financial Statements8... III. Audit Findings and Recommendations................................................... 25 一、审计师意见 审计师意见 贵州省扶贫开发办公室外资项目管理中心： 我们审计了世界银行贷款贵州贫困片区产业扶贫试点示范项目20铭 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6页至 第18页）。 （一）项目执行单位及贵州省财政厅对财务报表的责任 奎簖制上述财务报表中的资金平衡表、项目进度表以及贷款协定执行情 况表是你单位的责任，簖制专用账户报表是贵州省财政厅的责任，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譬 财务报表，并佼其实现公允反映； 、2，设计、执行和维护必要的内部控制，以使项目财务报表不存在由于 舞弊或错误而导致的重大错报。 （二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。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，我有J考虑了与财务报表相关的内部控制，但目的并非对 1 ―一一一～一甲一一一一一～～一～一～一～一架 -～一一－一，一界一臼一－~~～曰．一一一一吩．～一一‘一 F。 霍鬓籍留雪鼻馨瓮鸯霉霆霆：豫）撬默瓢豁政策的’洽当 提供势鬓霹哼，我”获取的审计证据是适当的·充分的，为发表审计意见 （三）审计师意见 、二＿1，邹共为止述朴肆所列财务报表在所有重大方面按照中酬会计 登州’．、芭芍刷厦和本项目货款协定的要求编制，公允反映了世界银行贷款 贯州贫困片区产业扶贫试点示范项目2018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 我们还审查了本期内由省财政厅报送给世界银行的第口卫ZHOU一。 髯才糼戮嗯慕黝篡。我们认为，这些资料均符合 财务靠鼻纂理亨髻裴荔恶黔告的还有两妙今财务报表及 ‘岁上吃二 一十一理 薯‘~＼一几一犷 「 中方民国二介自元川拿亩计厅 二。、不年六月二户六日 ＼、’ 二、 地址：贵阳市市北路78号 邮政簖码：550004 电话：86一0851一86614379二 传真：86一0851一86614396& 2 1. Auditor's Opinion Auditor's Opinion To Foreign-funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development office: We have audited the special purpose financial statements (from page 6 to page 18) of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas in Guizhou Financed by the World Bank, which comprise the Balance Sheet as of 31 December 2018, 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's and Guizhou Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Statement of Implementation of Loan Agreement and the Summary of Sources and Uses of Funds by Project Component is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Guizhou Provincial Finance Department, which includes: iTreparing and fair presenting the accompanying fmancial 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 financiat statements based on our audit. We conducted our audit in accordance with the domestic auditing standards of the People's Republic of China and international standards on auditing. Those standards require that we comply with etl-&al 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 3 amount sand disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the 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, We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Auditing Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas in Guizhou Financed by the World Bank as of 31 December 2018, 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 application from GUIZHOU-04 to GJIZHOU-08 and the attached documents submitted to the World Bank during the period- In our opinion, those materials are comply with the project loan agreement and can be served 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 Find =nu Recommendations. Gui zou Proindal Audit Office of the People's Republic of China June 2601 Address: No. 78, Shibel Road, Guiyang City Postal code: 550004 Tel:86-0851-86614379 Fax:86-0851-86614396 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. II. Financial Statements and Notes to the Financial Statements (-) itÉk'fl12 i. Balance Sheet BALANCE SHEET 2018 - 12 j 31 E (As of December 31, 2018) Project Name: Pilot Projeet of Poverty Allevition through Industriul Development in Povercy-stricken Areas Financed by the World Bank Prepared by: Foreign-funded Project Management Center of Guizhou Provincial Povercy Currency Unit: RM4R Yuan Alleviation and Development Office Xý;E Ž18 M77 ix~8 ni 9f r1 41 ýz mt,-Ä Application of Fund Line No. Beoinning Balance Ending Balance Sources of Fund Line No. Deginning Balance Ending Balance Total Projett Expedures 19,297,617:69 142,022,531 39 Total Project 28 29,710,00,00 71,987,941 50 Toini Proe dluesAppropriabion Funds Fixed Asaes Transfered 2 0 00 0.00 Projeci Capital and Capital 29 2 i Surpius Constunonrio Expenditures to 3 0 DO 0.00 3: be isposed Including: Grats Construon in Proess 19,297,617 69 142,022,53139 . 31 ConmCion in PrognsåConsortiun appropnannn Other Expenditures 000 Total Projeci Loan 2 23,743,766.50 55,143,05627 Inve met Loan Receivable 6 Total Project Investment 33 23,743,766.50 55,148,0356.27 Inveýtmen LoanReccvabl lncluding World Bank 7 - La 34 28,743,766,50 55,148,05627 [nvestment Loan Receivable Foreign Loan Appropriation; oflnvestment 8 - 3 Including Appropriation of 9 -RJ 36 23,743,756.50 55,148,056.27 Wer R-t tntm4eenr p rn 10 Technical 37 Cooneration Including: Equipment Losses ti co- F38ncing 1 8 Sosence Fnncn Total CahandBank 12 43,408,277,66 47,188,480.21 D te oan39 Cash in Bank 13 48,406,396.66 47,18,08..21 40 egash nBuk __ _OthertLoan In.cludng: Special Aconr [4 23,502,640 35 13,718,065,81 Appropnanon of 41 Investmecnt Loan Con .and I5 188100 27200 Lncluding- World Bank 42 6 .oan 6 16 416,61500 2091500 43 Total Prepaid "n Receivable Sond______ Fun X;O 7* W C1 tiIn Expear.dtures[ 44 Ineluding: World Bank Loan 17 to be Offset 1 Interejl Receivable .orld 45 9,640775 19 62.,178.215 95 World Bank Loon 18 -Total Payable Commitmenit Fee Rezeivable World ank Lann Service- Fee 19 - cluding: World Bank 46 Retcivable LQm% Inmeest P'ayable W20 - - World Bank Loan Marketable Securities Coyminent Fec Payatale äfl- --r 21 World Bank Loan 48 Total Sitd Asseis Service Fee Payable Fixed Asrets, Cost 22 OtherPayales ___ S:L. tdUrX!E!50 Les: Accurnulated Depreciation 23 Appropriation of Fund 451 27.968.66 106,6:238 Fixe Asets,NetRetsned Earnings FIxed Asat Pending Disposal Fixed Assets Losses in Suspense 26 Tal i f Sund 27 68,122,510,35 189,420,826 60 Total52 6,122,510 35 189,4203260 Tota Appe b OfFud Ttal ourcý oFun ii. Summary of Sources and Uses of Funds by Projeet Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I ÅJWdt 2018 12 A 31 5 (For the period ended December 31, 2018) Projeet Nane: Pilot Projeet of Poverty Alleviation through Industrial Development i Poverty-stricken Areas Prepared by: Forcign-funded Projeet Management Center ofGuizhou Provincial Poverty Alleviation and Development Office Currency Unit: RMB Yuan Cur7ent Period Cumuflative Current Period CurentPerod Curr-.nt Period % fPAD CUlativC Cunulunive å'etItAcIBudgez Aua=__Coid Actual %Co leted Total sources of funds 176,039,900.00 68,682,231,27 39% 480,000,00000 127,135,997,77 26% Total Sources of Funds World bonk loan l06,932.00 00 26,404,289.77 25% 244,293,25000 55j48,056.27 23% IL Couterpart financing 69,107,80000 42,277,941 50 61% 235,706,750,00 7,987,941,50 31% CounTar" Financing Emnandc poverty allevadon 69,1070000 42,127,94].50 61% 235,706,750 00 71,837,94l50 30% WorkrClieftfundn 3. r/XTO ŽI_ _ _ .i C:unte:rarn nancing from lecal 4, 9-$k 5i0ß0010"0 Sf-rnised finanemf 150,000I 150.000.00 including: funds cznverted from labor crviceI Total appliiation of funds 176,039,900 00 122,724,913 70 70% 430,000,000 00 142,022,531.39 30% (by Projeci Comrepone) Development of compreheanvc 70,a24,i.00 42,731,027,64 6 25,5 0 49,743,398 2 20% iudusjal chain Public infastræcture and 101,288800.00 73,757,395.26 73% 166,533,100,00 82,485,649.36 50% servces 3 r-'šü ji f¯R- search and promotnou af fidri poverry auevL-2000t00j 8 ��1 л �'тъF Сипгпt Pcrraгi С��ап�с ���-�r;l� ��i1�-��-.�! =��Э с�ЕУ „ ��- �ii';lh:г� �:1':��� т;�, H:�,r1'.�1.✓. 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С ^_'а° б VY U ,�r � - у 'ал `М ^ � ' �.Ci�'.` CJ �[� �~ Q .av � е, �''` � .',*� Сц � С'" � � .{:�., v � �ц � *' �� � ,� � _ � � � 11 =�- Сд �_ °_ �_ гд '; � � � ы � '� Х_ ��i о _t�j 1i� �йЧ � � �" � •Fy- � � � � С = '''А G I.y. -� У � �.. ТТ-/ � � �� �r � � ~ �� � � � F _ ' �ji �у -'r�^' � •Э� ,.с � � � " � "� "� ,� -г.'��. �U^С � ! , � �° � � � � � `� � 1� � � � ц � �к � .�. II � � с. � � � -ц r� � - � - �Q¢ .�С r;� �м� � '"�,� � � � 'п �г ч�.�.' U �ы' � � � L�� -}{�}�� � Г\ � ��� � .,, ..: .,� iv. Special Account Statement _ A it P 4 A SPECIAL ACCOUNT STATEMENT *M;0 i 2018 4- 12 P] 31 E (For the period ended December 31. 2018) Pro - ject Name: Pilot Project of Poverty Alleviation Depository Bank- ICBC Guiyang Dongshan throu_,2h Industrial Development in Poverty-stricken Branch Areas 8509-CN YK-3i-: 240200632914044543 Loan No: 8509-CNi Account No. : 240200632914044543 ! T 4# 4 : k t A4R*f7: *M49YW Currency: USD Prepared ky.The Finance Department ofProymce AW33' Part A-Account Activity for the Current Pedod Amcum 3,424,443 46 1. AA V711, Beputing Bwance d. 2. 3,636,354.44 Total Amount Deposited this Period by World 5ank 84741 Total Interest Eamed thi Period if Deposited in Special Account 4 *A T -."-# V e:' U Z & S , Total Amount Refunded this Penad to Cover lveligible !nditures Z Deduct: 5 *A 7ft0 A Total Awourtt Withdrawn ikzi Pe7icd 6. 7 V, # ea v5- P t i 41) TOW Service Charges thm P=c,,' if included in A ove kmot= aMrawn 7 Ag t 1, P_8,795 67 LE. ZI'Zzncz- To k continued 12 � � Е ��-: ;`%�1�'��;��' ?.mount � f'ari В-Ас.оилt Fteconcihatiвrt а.оаа,г�ао ао t �;`r�����л �-� АтвцпtАдvаг;сед 1цотlд Bnnk Э рду• 13ducr. � б Оfl 2 '€ � �.� iг С7 �'L �'� Твгаi Алvши Аесоvетсд bv Wor3d Вап1: ° 4,COD,OUO 04 �� 3. ����Э��'11I�1=''�"�'ti�'r��� Оиlstиггдiпя Атоипг Адvппсед to ll,s $пс=iа1 Ассоипг ас сhи F.nd oF [1и5 Аепод 1,�99,78S.fii 4. ��Э�"х,г��7�,� � Епдiпя Balartcs оЕ5 _cial Ассоип[ :� �2• Адд: 0 S. ����;�:�G=����;����h��d Атоидt Claimed Ъи[ not yet Crcdited аг гlке Епд oF гlиs Регiвд ���� �� a,pp3ic�гian Nв. Апгоипг , k б �,�������,�f7L.г�1��1�':��'c��i 2,б02,8bЯ.5G гцпоипt W iihdsaaan Ьиt пог •ct Clдimed at the Епд of this °епад '7 1��s'�'�i'f�ti'i (��'��S�Ь�=�') � � Cumulttriv� Serv�c_ Chv •es lC [to1 Iг.сlцдед irt Iten 5 ot Ь у���; Dегluct � � S,719J7 8. ��к�А t?�А��1€Ъ�У��гi1 lпгerest Ептед ([flncluded in 5 cia! Ассоаа[) _ � 9. ч��i��f'гf��si''��$�r�i�=� 4,4�0,€10б.б0 Tora1 Адыапсе го [he S eiul Account Ассацоtед Cor at thc Епд а€ tЭns Репед 13 一－·－·一一一一～～一～～一一～～一一～一一一气一～. （五）财务报表附注 财务报表附注 1．项目概况 项目以贵州省扶贫办和省财政厅为项目实施管理单位，省扶贫办外资 项目管理中心为省级项目办具体组织项目实施。 本项目贷款号为8509一cN，于20巧年9月10日签定了“贫困片区产 业扶贫试点示范项目”《贷款协定》和《项目协定》。本项目计划总投资 人民币480,000,000.00元，其中：综合产业链发展分项目250,580,900,00 元，公共基础设施与服务支持166,538,1 00.00元，产业扶贫机制研究与推 幼项目2,00仪。00.00元，项目管理与监测评价24,100,000.00元，预备费 28,481,000.00元，先征费600,000.00元，承诺费l,700,000.00元，建设期 利息6,00仇000.00元。项目建设资金来源：世界银行贷款40,00。，。00.0。 粎元〔折合人民币244,293,30已00元），配套资金人民币235,706,700.00 元二本项目在省扶贫项目办和毕节市、遵义市的5个子项目县实施，由省、几 市、县三级项目办进行管理，具体包括：桐梓县70,621,000一00元、习水 县103,122,500.00元、赤水市84,972,000.00元、大方县103,030,500.00元、 织金县103,178,000.00元、毕节市级2,166,000.00元、遵义市级2,206,000.00 元省级10,70召，000·00元· 2．财务报表编制范围 本财务报表由9个项目管理及执行单位（省项目办、省财政厅、毕节 市、遵义市、桐梓县、习水县、赤水市、大方县、织金县项目办）的财务 报最以及省财政厅贫困片区产业扶贫试点示范项目专用账户报表合并而 成，合并报表反映了该项目全部项葺支出、世行贷款资金和贵州省配套资 金等相关的重要财务信息。 3·主要会计政策 3,1本项目财务报表提指贻政部领布的《世界银行贷款项目会计价弩· 办法》和人项彭《财务管理和会计核算手册》按照“专款专用、专舅断＿一、 l4 专人管理”的要求，进行财务管理和会计核算。 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31日 为一个会计年度。 账扩豁‘粼默粼粼’捻箫咒义拿窦裴柔 ；位币，“元”以下填至“分” !3.4报表按照中国人民银行2018年12月31日汇率，即usD卜人民 ·币6名632元进行调整。 4．报表科目说明 支出苦乌幂黔黝瓢黑；篆粼 在建工程支出142,022,531·39元·＿、匕．。、 财务报表反映“在建工程”累计支出142,0儿，53&.39兀，共甲：’型件 县29,677,2,，·“元、习水县，6,978,,46·00元赤水市28·97,,246·6“毛、 大方县36,291,414.28元、织金县4,02几873.00元、毕节市级25,339.00兀、 落蒸嫌蒸熟：然淞 l,377,333.61元。 ：最鬓煞31。货币资金期末数为人民币47,l8 8,480.21元，其、 专用矍犀介粼7黯鬃糼翼｛编绿碟翼丫8毅翻 元（桐梓县3,625,225一 11元、习水县4,942,909.01元、赤水市3,437,067.27 15 戈一一一－~------------－一一－～一一一～~~~～月．门．．阅尸．,..，户腆阳户，,,,，曰， __－一－~~‘一别洲～两～~&a～石书．幽～一‘一呀．一曰洲曾劫一－，阴～一～一一一n吧“～犷舟 元、大方县18,021,3 56.82元、织金县11,140,675.00元、毕节市级2礴4,661,00 元、遵义市级0.00元、省级5,776:3 14.00元）。 4.3预付及应收款 2018年12月31日期末数为人民币209,8巧．00元，主要包括：省项 目办99,11500元、大方县110,700.00元。 4.4项目拨款 2018年12月31日项目拨款期末数为人民币71,987,941 .5元、年初数 为29,71仇000．。。元，本年项目拨款资金为人民币呼2,277,941.5。元。 4.5项目借款 2018年12月31日项目借款期末数为人民币55,148,056.27元、期初 数为人民币28,743夕66,50元，其中：国际复兴开发银行累计贷款额为 8,035,327.00粎元，折合人民币55,1 48,05石，27元。 4.6应付款 2018年12月31日期末数为人民币62,178,215.95元，包括：省本级 813,928,92元、遵义市69,748,00元、赤水市10,203:384,00元、习水县； 7,167,292.50元、桐梓县25,102产03.32元、大方县18,701,571.21元、织金 县1 19,888.00元。毛 4.7留成收入泛 2018年12月31日期末数为人民币1 06,6 12.88元，包括；省本级 8,022.30元、赤水市29,471 .97元、习水县42,112-03元、大方县27，。06.58\ 兀。决 5．专用账户使用情况 本项目专用账户设在工行贵阳东山支行，账号：24健00仍29 140料543, 币种为粎元。2018年初专用账户勤初余额3，壮4片43&46美元，2。玲年提 款3,636,354．科粎元，2018年贵州省财政厅共计拨付世行贷款5,062，孤孰以 16 粎元；2018年12月31日期末余额1,998,7肠石7美元。 6．项目采购 截至2018年12月31日，世行贷款贫困片区产业扶贫试点示范项目 累计签订采购合同236份，合同金额16,308.25万元。涉及项目单位分别 是：赤水市累计完成采购合同金额2,965,86万元，签订采购合同22份； 习水县累计完成采购合同金额3,302.90万元，签订采购合同48份；桐梓 ：县系计完成采购合同金额3,851&53万元，签订采购合同35份；大方县累 计完成采购合同金额4,168.90万元，签订采购合同89份；织金县累计完 成采购合同金额1,929.03万元，签订采购合同38份；省扶贫项目办累计 、完成采购合同金额90．仍万元，签订采购合同4份。 17 -－一一一一―一一一一～一一 v. Notes to the Financial Statements Notes to Financial Statements 1. Project overview The project is managed by Foreign-funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office and Provincial Finance Department. The project is implemented by Foreign-Funded Project Management Center of Guizhou Provincial Poverty Alleviation and Development Office. The loan number of this project is 8509-CN. On September 10 2015, Loan Agreement and Project Ag7-eement of Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas were signed. The total investment of this project is RMB480,000,000.00 yuan, Including- comprehensive industnial chain development sub-project R-NM250,580,900.00 Y'Llan; public infrastructure and service support RMB166,538,100.00 y-uan; poverty alleviation through industrial development mechanism research and promotion project RI M2,000,000.00 yuan; project management and monitoring and evaluation RAfB24,100,000.00 yuan; reserve fund RNIB28,481,000.00 iian- front-end fee RMB600,000.00 yuan: cormnitment fee RNIB 1,700,000.00 yuan; interests durin ' construction period RN4B 6,000,000.00 yuan. Sources of project construction funds include World Bank Loan of USD40,000,000.00 (equivalent to FAM244,29' ),300.00 yuan), the counterpart financing of RMB2'35,706,700.00 yuan. This project is implemented in the provincial poverty alleviation project office and 5 sub-project counties of Bi ie and Zunyl. The project is managed by provincial, municipal and county level project offices, including: Tongzi RN4B70,621,000.00 yuan, Xishui RNIB103,122,500.00 yuan, Chishui RMB84,972,000.00 yuan, Dafang RNEB1033,030,500.00 y-uan, Zhijin RNMI03,178,000.00 yuan, Bijie, RMB2,166,000.00 yuan at municipal level, Zunyi FdVIB 2,206,000.00 yuan at municipal level, RN/IBIO,704,000.00 yuan at provincial level. 2. Preparation scope of financial statement This financial statement is composed of the financial statements of 9 project mana-ement and implementation units (Provincial Project Office, Provincial Finance Department, Bijie, Zunyi, Tongzi, Xishui, Chishui, Dafang, Zhijin Project Offices) and the special account statement for the Pilot Project of Poverty Alleviation for Industry in Poverty-stricken Areas of the Provincial Finance Department- The consolidated statement reflected relevant important financial information including the total project expenditure, World Bank loan and counterpart financing of Guizhou Province. 3. Main accounting policies 3.1 The financial statements of this project carried out financial management and accounting according to the Accounting Measures for World Bank Loan Projects promulgated by the Ministry of Finance and the Financial Management and Accounting Manual of the Project in accordance with the requirements of "special funds for special use, checking the special accounts and specially-assigned person management". 3.2 The accounting year is based on the Gregorian calendar, which is from January 1 to December 31 of each year. 3.3 This project takes accrual basis as its accounting principle, adopts double-entry method of debit and credit, follows the accounting rules of "debit must be credited; debit and credit must be equal". RTMB is taken as the accounting base currency, and "cent" should be filled below "Yuan". 3.4 The statement was adjusted according to the exchange rate of the People's Bank of China on December 31 2018, which was USD1 = RMB 6.8632. 4. Description of statement subjects 4.1 Project expenditure By December 31 2018, project expenditure closing balance amounted to RMB142,022,53 1.39 yuan, accumulated expenditure accounting for 72.54% of the planned accumulative expenditure and 29.59% of the total planned expenditure. Among the total expenditure of the project: the expenditure of construction in progress was RMB 142,022,531.39 yuan. The financial statements reflected the cumulative expenditure of RMBl42,022,531.39 yuan on construction in progress, including RMB 29,677,215.66 yuan in Tongzi, RMB36,978,546.00 yuan in Xishui, RMB 28,971,246.68 yuan in Chishui, RMB36,291,414.28 yuan m Dafang, RMB4,020,873.00 yuan in Zhijin, RMB25,339.00 yuan for Bijie at municipal level, RMB339,748.00 yuan for Zunyi at municipal level, and RMB5,718,148.77 yuan at provincial level. Among them, the total expenditure of sub-projects was RMIB49,743,598.25 yuan for comprehensive industrial chain development, RMB82,485,649.36 19 yuan for public infrastructure and service support, RvEB5,930,674.71 yuan for project management and monitoring and evaluation, RMB305,429.69 yuan for commitment fees and RIMB 1,377,333.61 yuan for interest during construction period. 4.2 Monetary funds On December 31 2018, the closing balance of money funds was RIVIB 47,188,480.21, of which the balance of special account deposits was USD1,998,785.67 (equivalent to RMB 13,718,065.81 yuan). Among which: cash RMB272.00 yuan(RMB272.00 yuan for provincial Poverty Alleviation Office), bank deposits RMB47,188,208.21 yuan (RIB3,625,225.11 yuan for Tongzi, RMB4,942,909.01 yuan for Xishui, RMB3,437,067.27 yuan for Chishui, RMB18,021,356.82 yuan for Dafang, RMB11,140,675.00 yuan for Zhijin, RMB244,661.00 yuan for Bijie at municipal level, RMBO.00 yuan for Zunyi at municipal level, and RM5,776,314.00 yuan at provincial level). 4.3 Prepayments and receivables By December 31 2018, the closing balance was RMB209,815.00 yuan, mainly including RMB99,115.00 yuan for the provincial project office and RMB 110,700.00 yuan for Dafang. 4.4 Project Appropriation Funds On December 31, 2018, the closing balance of the project funds was RMB71,987,941.5 yuan, and the beginning balance was RMB29,710,000.00 yuaan The allocation fund of the project in this year was RMB42,277,941.50 yuan. 4.5 Project Loan As of December 31 2018, the closing balance of the project loan was RMB55,148,056.27 yuan and the beginning balance was RIMB28,743.766.50 yuan. Among them, the cumulative loan amount of IBRD was USD8,035,327.00, equivalent to RMB55,148,056.27 yuan. 4.6 Payables The closing balance on December 31 2018 was RMB62,178,215.95 yuan, including: RMB8 13,928.92 yuan for provincial level, RMB69,748.00 yuan for Zunyi, RMBl0,203,384.00 yuan for Chishui, RMB7,167,292,50 yuan for Xishui, RMB25,102.403.32 yuan for Tongzi, RMBl8,701,571.21 yuan for 20 Dafang, and RMB119,888.00 yuan for Zhijin. 4.7 Retention Income The closing balance on December 31 2018 was RNIB106,612.88 yuan, including P B8,022.30 yuan at the provincial level, RM129,471.97 yuan in Chishui, RMB42,112.03 yuan in Xishui and RMB27,006.58 yuan in Dafang. 5. Usage of special account The special account for this project is set in Dongshan Branch of Gulyang Bank, with the account number of 240200632914044543 and the currency of USD. The beginning balance of the special account at the beginning of 2018 was USD3,424,443.46, the withdrawal in 2018 was USD3,636,354.44, and the total amount of World Bank loan was USD5,062,819.64 by Guizhou Provincial Finance Bureau in 2018. The closing balance at the end of 31 December 2018 was USD1,998,785.67- 6.Project Procurement As of December 31 2018, 236 procurement contracts with a total value of RMB16,308.25 million yuan had been signed for the Pilot Project of Poverty Alleviation through Industrial Development in Poverty-stricken Areas Financed by the World Bank. The project units involved are as follows: Chishui has completed a total of RMB29,658,600 yuan of procurement contracts and signed 22 procurement contracts; Xishui has completed a total of RMB33,029,000 yuan of procurement contracts and signed 48 procurement contracts; Tongzi has completed a total of RMB38,515,300 yuan of procurement contracts and signed 35 procurement contracts; Dafang has completed a total of RMB41,689,000 yuan of procurement contracts with 89 signed procurement contracts; Zhijin completed a total of RMBI9,290,300 yuan of procurement contracts with 38 singed procurement contracts; Provincial Poverty Alleviation Project Office has completed a total of RMB900,300 yuan of procurement contracts and signed 4 procurement contracts. 21