河南省審計廳關于國際農發(fā)基金貸款河南省信陽市大

1、<p>　　河南省審計廳關于國際農發(fā)基金貸款河南省信陽市大別山區(qū)扶貧項目2013年度財務收支和項目執(zhí)行情況審計結果公告</p><p>　?。ǘ鹨凰哪昃旁率巳展妫?lt;/p><p>　　2014年第14號（總第114號）</p><p>　　中華人民共和國河南省審計廳</p><p>　　Henan Provincial Aud

2、it Office of the People’s Republic of China </p><p>　　審 計 報 告</p><p>　　Audit Report</p><p>　　豫審外報〔2014〕59號</p><p>　　HENAN AUDIT REPORT〔2014〕NO.59</p><p>

3、;　　項目名稱： 國際農發(fā)基金貸款河南省信陽市大別山區(qū)扶貧項目</p><p>　　Project Name: IFAD Henan Xinyang DaBieShan Area Poverty Reduction Program</p><p>　　貸 款 號： 766—CN</p><p>　　Loan No. : 766—CN</p>

4、;<p>　　項目執(zhí)行單位：信陽市國際農發(fā)基金貸款項目領導小組辦公室</p><p>　　Project Entity: Leading Group Office for IFAD Henan Xinyang</p><p>　　DaBieShan Area Poverty Reduction Program</p><p>　　會計年度：

5、2013</p><p>　　Accounting Year：2013</p><p><b>　　目 錄</b></p><p><b>　　Contents</b></p><p><b>　　一、審計師意見1</b></p><p>　　I.

6、 Auditor’s Opinion3</p><p>　　二、財務報表及財務報表附注5</p><p>　?、? Financial Statements and Notes to the Financial Statements5</p><p>　?。ㄒ唬┵Y產負債表5</p><p>　　i. Balance Sheet5&l

7、t;/p><p>　　（二）項目工程進度表6</p><p>　　ii. Project Engineering Schedule6</p><p>　?。ㄈ╉椖渴┕みM度表7</p><p>　　ii. Project Construction Schedule7</p><p>　　（四）貸款協(xié)定執(zhí)行情況表8

8、</p><p>　　iv. Statement of Implementation of Loan Agreement8</p><p>　　（五）專用賬戶報表9</p><p>　　v. Special Account Statement9</p><p>　?。┴攧請蟊砀阶?1</p><p>　　v

9、i. Notes to the Financial Statements14</p><p>　　三、審計發(fā)現(xiàn)的問題及建議18</p><p>　　III. Audit Findings and Recommendations………………………….…..21</p><p><b>　　一、審計師意見</b></p><

10、p><b>　　審計師意見</b></p><p>　　信陽市國際農發(fā)基金貸款項目領導小組辦公室：</p><p>　　我們審計了國際農發(fā)基金貸款河南省信陽市大別山區(qū)扶貧項目2013年12月31日的資產負債表及截至該日同年度的項目工程進度表、項目施工進度表、貸款協(xié)定執(zhí)行情況表和專用賬戶報表等特定目的財務報表及財務報表附注(第5頁至第17頁)。</p>

11、<p>　?。ㄒ唬╉椖繄?zhí)行單位及河南省財政廳對財務報表的責任</p><p>　　編制上述財務報表中的資產負債表、項目工程進度表、項目施工進度表及貸款協(xié)定執(zhí)行情況表是你辦的責任，編制專用賬戶報表是河南省財政廳的責任，這種責任包括：</p><p>　　1．按照中國的會計準則、會計制度和本項目貸款協(xié)定的要求編制項目財務報表，并使其實現(xiàn)公允反映。</p><p

12、>　　2．設計、執(zhí)行和維護必要的內部控制，以使項目財務報表不存在由于舞弊或錯誤而導致的重大錯報。</p><p><b>　　（二）審計責任</b></p><p>　　我們的責任是在執(zhí)行審計工作的基礎上對財務報表發(fā)表審計意見。我們按照中國國家審計準則和國際審計準則的規(guī)定執(zhí)行了審計工作，上述準則要求我們遵守審計職業(yè)要求，計劃和執(zhí)行審計工作以對項目財務報表是否不存

13、在重大錯報獲取合理保證。</p><p>　　為獲取有關財務報表金額和披露信息的有關證據，我們實施了必要的審計程序。我們運用職業(yè)判斷選擇審計程序，這些程序包括對由于舞弊或錯誤導致的財務報表重大錯報風險的評估。在進行風險評估時，為了設計恰當的審計程序，我們考慮了與財務報表相關的內部控制，但目的并非對內部控制的有效性發(fā)表意見。審計工作還包括評價所選用會計政策的恰當性和作出會計估計的合理性，以及評價財務報表的總體列報。

14、</p><p>　　我們相信，我們獲取的審計證據是適當的、充分的，為發(fā)表審計意見提供了基礎。</p><p><b>　?。ㄈ徲嬕庖?lt;/b></p><p>　　我們認為，第一段所列財務報表在所有重大方面按照中國的會計準則、會計制度和本項目貸款協(xié)定的要求編制，公允反映了國際農發(fā)基金貸款河南省信陽市大別山區(qū)扶貧項目2013年12月31日的財

15、務狀況及截至該日同年度的財務收支、項目執(zhí)行和專用賬戶收支情況。</p><p><b>　?。ㄋ模┢渌马?lt;/b></p><p>　　我們還審查了本期內報送給國際農發(fā)基金的第009號至018號提款申請書及所附資料。我們認為，這些資料均符合貸款協(xié)議的要求，可以作為申請?zhí)峥畹囊罁?lt;/p><p>　　本審計師意見之后，共同構成審計報告的還有兩項

16、內容：財務報表及財務報表附注和審計發(fā)現(xiàn)的問題及建議。</p><p>　　中華人民共和國河南省審計廳</p><p>　　2014年6月25日</p><p>　　地址：中國河南省鄭州市緯二路27號</p><p>　　郵政編碼：450003</p><p>　　電話：86-0371-65648377</p&g

17、t;<p>　　傳真：86-0371-65648290</p><p>　　I. Auditor’s Opinion</p><p>　　Auditor’s Opinion</p><p>　　To Leading Group Office for IFAD Henan Xinyang DaBieShan Area Poverty Reduction

18、Program</p><p>　　We have audited the special purpose financial statements (from page 5 to page 17) of IFAD Henan Xinyang DaBieShan Area Poverty Reduction Program, which comprise the Balance Sheet as of Decem

19、ber 31, 2013, the Project Engineering Schedule, the Project Construction Schedule, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial S

20、tatements.</p><p>　　Project Entity and Henan Provincial Finance Department's Responsibility for the Financial Statements</p><p>　　The preparation of the Balance Sheet, the Project Engineerin

21、g Schedule, the Project Construction Schedule and the Statement of Implementation of Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of He

22、nan Provincial Finance Department, which includes: </p><p>　　i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the require

23、ments of the project loan agreement;</p><p>　　ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due t

24、o fraud or error.</p><p>　　Auditor’s Responsibility</p><p>　　Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance wi

25、th 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 re

26、asonable assurance about whether the financial statements are free from material misstatement. </p><p>　　An audit involves performing procedures to obtain audit evidence about the amounts and disclosure

27、s 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 makin

28、g 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 proced</p><p>　　We believe tha

29、t the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion.</p><p><b>　　Opinion</b></p><p>　　In our opinion, the financial statement

30、s identified in the first paragraph present fairly, in all material respects, financial position of IFAD Henan Xinyang DaBieShan Area Poverty Reduction Program as of December 31, 2013, its financial receipts and disburse

31、ments, 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 agr

32、eement.</p><p>　　Other Matter</p><p>　　We also examined the withdrawal application No.009-No.018 and the attached documents submitted to the International Fund for Agricultural Development durin

33、g the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal.</p><p>　　The audit report consists of the Auditor’s Opinion and two more parts

34、 hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations.</p><p>　　Henan Provincial Audit Office of the People’s Republic of China</p><p>　　Ju

35、ne 25 , 2014</p><p>　　Address: No. 27, Wei Er Road, Zheng zhou, P.R China</p><p>　　Postcode: 450003</p><p>　　Tel.: 86- 0371-65648377</p><p>　　Fax: 86- 0371-65648290<

36、/p><p>　　The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version.</p><p>　　二、財務報表及財務報表附注</p><p>　?、? Financial

37、 Statements and Notes to the Financial Statements</p><p><b>　?。ㄒ唬┵Y產負債表</b></p><p>　　i. Balance Sheet</p><p>　　（二）項目工程進度表</p><p>　　ii. Project Engineering Sc

38、hedule</p><p>　?。ㄈ╉椖渴┕みM度表</p><p>　　iii. Project Construction Schedule</p><p>　?。ㄋ模┵J款協(xié)定執(zhí)行情況表</p><p>　　iv. Statement of Implementation of Loan Agreement</p><p

39、><b>　?。ㄎ澹Ｓ觅~戶報表</b></p><p>　　v. Special Account Statement</p><p>　　專 用 賬 戶 報 表</p><p>　　SPECIAL ACCOUNT STATEMENT</p><p>　　本期截至2013年12月31日</p><

40、;p>　　(As of December 31, 2013）</p><p>　　項目名稱：國際農發(fā)基金大別山區(qū)扶貧項目 開戶銀行名稱：中行花園路支行</p><p>　　Project Name: IFAD Dabieshan Area Poverty Depository Bank: Huayuanlu Branch, </

41、p><p>　　Reduction Program of Xinyang Prefecture, Bank of China</p><p>　　Henan Province 賬號：254600876420</p><p>　　貸款號：766-CN

42、 Account No. : 254600876420</p><p>　　Loan No. 766-CN 貨幣種類：美元</p><p>　　編報單位：河南省財政廳 Currency: USD</p>

43、<p>　　Compiled by: Finance Department of Henan Province</p><p>　?。ê罄m(xù)To be continued）</p><p><b>　?。┴攧請蟊砀阶?lt;/b></p><p><b>　　財務報表附注</b></p><p

44、><b>　　1.項目基本情況。</b></p><p>　　根據2009年2月19日由財政部與國際農發(fā)基金簽訂的《貸款協(xié)定》，河南省信陽市利用國際農發(fā)基金貸款大別山區(qū)扶貧項目（貸款號：766-CN）于2009年8月19日正式生效。該項目總投資為74,297,500.00美元。其資金來源為：申請國際農發(fā)基金貸款32,000,000.00美元。國內（省、市、縣）配套42,297,500.

45、00美元。國際農發(fā)基金貸款與政府配套資金的比例為1：1.2。項目貸款期限為20年（含5年寬限期），年利率為世界銀行貸款利率的一半。</p><p>　　該項目包括市場鏈接和農業(yè)發(fā)展、對非常貧困群體的戰(zhàn)略支持、項目管理和機構能力建設三大部分內容。</p><p>　　1.1農業(yè)發(fā)展和市場鏈接，包括新建和改造茶葉、板栗等經濟林56,000.00畝；發(fā)展弱筋小麥、糯稻、柳條和中藥材等經濟作物共計

46、10,000.00畝；飼養(yǎng)種母豬2,449.00頭，飼養(yǎng)育肥豬17,142.00頭。飼養(yǎng)家禽1,600,000.00只；池塘及稻田養(yǎng)魚共5,025.00畝；完善與加強農民協(xié)會及農民專業(yè)合作社120個。該部分項目總投資354,231,000.00元，其中利用國際農發(fā)基金貸款26,367,000.00美元，約合人民幣179,295,300.00元。</p><p>　　1.2 對非常貧困群體的戰(zhàn)略支持包括村級發(fā)展基金

47、和貧困婦女的能力建設，村級發(fā)展基金按照河南省扶貧開發(fā)辦公室整村推進的要求，支持80個行政村公共設施的建設；對8,000名貧困婦女進行技能培訓。該部分項目總投資65,795,900.00元，其中利用國際農發(fā)基金貸款3,518,100.00美元，約合人民幣23,923,100.00元。</p><p>　　1.3 機構和能力建設。包括加強市、縣、鄉(xiāng)（鎮(zhèn)）項目辦和村級實施小組的能力建設，購置交通工具、辦公設備共1,00

48、0.00臺（套）。該部分項目總投資61,741,600.00元，其中利用國際農發(fā)基金貸款1,990,700.00美元，約合人民幣13,536,700.00元。</p><p><b>　　2.報表編制范圍。</b></p><p>　　河南省信陽市利用國際農發(fā)基金貸款大別山區(qū)扶貧項目2013年財務報表是由8個項目縣和信陽市項目辦財務報表匯總，并入河南省財政廳國際處的專

49、用賬戶報表，編制的項目匯總報表。</p><p><b>　　3.會計政策。</b></p><p>　　3.1 本項目執(zhí)行財政部、國際農發(fā)基金有關制度及《國際農發(fā)基金貸款河南省信陽市貧困地區(qū)農村綜合發(fā)展項目財務管理及會計核算暫行辦法》的相關規(guī)定。</p><p>　　3.2 會計核算年度采用公歷年制，即公歷每年1月1日至12月31日。<

50、/p><p>　　3.3 本項目會計核算以“權責發(fā)生制”作為記賬原則，采用借貸復式記賬法記賬，以人民幣為記賬本位幣。</p><p>　　3.4 按照中國人民銀行2013年12月31日匯率，即USD1=人民幣6.0969元。</p><p>　　3.5會計基礎工作規(guī)范要求。</p><p>　　各項目單位單獨設立、保存完整的項目會計賬簿，按照《國

51、際農發(fā)基金貸款河南省信陽市貧困地區(qū)農村綜合發(fā)展項目財務管理及會計核算暫行辦法》設置使用會計科目，會計記錄依據本單位實際發(fā)生并符合規(guī)定的原始單據進行登記。</p><p><b>　　4.項目執(zhí)行情況。</b></p><p>　　4.1項目基本建設完成情況。</p><p>　　2013年計劃投資91,460,639.50元，實際完成26,72

52、0,434.16元，占年度計劃的29.22%。其中：車輛、設備和材料957,309.71元；培訓研討會、技術協(xié)作和考察1,773,396.51元；農業(yè)、畜牧業(yè)和水產9,446,971.50元；市場鏈接和農民協(xié)會6,680,837.53元；村級發(fā)展基金4,850,000.00元；能力建設和技術培訓2,389,960.00元；經常性費用621,958.91元。</p><p>　　2009至2013年項目累計完成基本

53、建設投資（含培訓、管理費）300,899,752.42元，占整個項目基本建設計劃總投資478,782,085.86元的62.85%。其中：車輛、設備和材料4,484,094.57元；培訓研討會、技術協(xié)作和考察10,094,382.81元；農業(yè)、畜牧業(yè)和水產184,426,994.11元；市場鏈接和農民協(xié)會61,190,196.90元；村級發(fā)展基金24,018,372.00元；能力建設和技術培訓10,254,973.81元；經常性費用6,

54、430,738.22元。</p><p>　　4.2專用賬戶支付和補充情況。</p><p>　　2013年度國際農發(fā)基金回補資金總額7,404,429.25美元，本期利息收入459.35美元，省專用賬戶支付總額6,797,375.78 美元，年末專用賬戶余額1,206,487.41美元。</p><p>　　4.3配套資金落實和支用情況。</p>&

55、lt;p>　　2009至2013年度完成國內配套資金111,044,747.40元。其中政府無償配套資金9,685,094.00元，以其他項目配項目101,359,653.40元。</p><p>　　4.4科目余額情況。</p><p>　　貨幣資金期末余額9,482,851.63元，其中現(xiàn)金1,481,305.96元, 銀行存款8,001,545.67元，系各項目單位已經撥付到位

56、尚未投入到項目工程的存款。</p><p>　　應收賬款期末余額6,666,784.54元，系各項目單位應收的已投資到項目工程的款項。</p><p>　　項目支出期末余額300,899,752.42元，系各項目單位已投資到項目工程的款項。</p><p>　　基金貸款期末余額95,261,673.79元，系以期末美元匯率換算的農發(fā)基金專用賬戶累計回補款。</

57、p><p>　　應付賬款期末余額46,238,098.34元，其他應付款66,789,574.04元，系各項目單位已經發(fā)生尚未支付的工程投資。</p><p>　　政府無償配套資金期末余額111,044,747.40元，其中政府無償配套資金9,685,094.00元，以其他項目配項目101,359,653.40元。</p><p>　　利息收入期末余額78,110.10

58、元，其他收入期末余額211.01元，無償勞務投資期末余額590,200.00元。</p><p>　　v. Notes to the Financial Statements</p><p>　　Notes to the Financial Statements</p><p>　　1. Project overview</p><p>　　

59、According to the Loan Agreement signed between the Ministry of Finance and IFAD on February 19, 2009, Dabieshan Area Poverty Reduction Program in Xinyang Prefecture, Henan Province (Loan No.:766-CN) came into effect on A

60、ugust 19, 2009. The total investment of the program is USD74,297,500.00. The sources of the program funds: USD32,000,000.00 comes from IFAD loans, USD42,297,500.00 comes from domestic (provincial, municipal and

61、 county) counterpart funds. The ratio of IFAD loans and government cou</p><p>　　The program includes agricultural development and market access, strategic support to the very poor, program management an

62、d institution capacity building. </p><p>　　1.1 Agricultural development and market access includes new construction and transformation of economic trees 3,733.33 hectares, such as tea, chestnut; cash cr

63、ops 666.67 hectares, such as low gluten wheat, sticky rice, wicker and herb medicine; 2,449 sows, 17,142 pigs; 1.6 million poultry; pond-fishing and rice-fishing 335.17 hectares; improving and enhancing 120 farmer associ

64、ations and farmer cooperatives. The total investment for this part is RMB354,231,000.00 Yuan, in which USD26,367,000.00 i</p><p>　　1.2 Strategic Support to the very poor is composed of village developme

65、nt fund and capacity building for poor women. In accordance with the requirements of whole village advance program by Provincial Poverty Alleviation Office, village development fund should support the public facilities c

66、onstruction in 80 administrative villages and technical skill training for 8,000 poor women. The total investment for this part is RMB65,795,900.00 Yuan, in which USD3,518,100.00 is from IFAD loans, equivalent</p

67、><p>　　1.3 Institution and capacity building contains the enhancing of municipal, county and town PMOs and village implementation groups and the purchase of vehicles, and 1,000 units (sets) of office equipment.

68、 The total investment for this part is RMB61,741,600.00 Yuan, in which USD1,990,700.00 is from IFAD loans, equivalent to RMB13,536,700.00 Yuan. </p><p>　　2. Consolidation Scope of the Financial Statemen

69、ts</p><p>　　Financial statements for 2013 of Dabieshan Area Poverty Reduction Program in Xinyang Prefecture, Henan Province covers the financial statements of the eight program counties and Prefecture Progra

70、m Management Office, merging into financial statements of special account for international department of Henan Provincial Department of Finance, which forms the whole program financial statements.</p><p>　

71、　3. Accounting Policies </p><p>　　3.1 The program implements the related provisions of The Ministry of Finance and IFAD, and the relevant regulations of Interim Measures for Financial Management and Fin

72、ancial Accounting of IFAD loans for Dabieshan Area Poverty Reduction Program in Xinyang Prefecture Henan Province. </p><p>　　3.2 In accounting practice, the Gregorian calendar year is adopted as the fis

73、cal year from January 1 to December 31.</p><p>　　3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.</p><

74、p>　　3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2013 of the People’s Bank of China, which is USD 1= RMB 6.0969 Yuan.</p><p>　　3.5 Basic Requirements

75、0;for Accounting </p><p>　　Each program unit independently establishes and keeps the complete accounting books, and sets accounting subjects, accounting records and books-keeping of their own based on actual

76、 and the required original documents according to Interim Measures for Financial Management and Financial Accounting of IFAD loans for Dabieshan Area Poverty Reduction Program in Xinyang Prefecture Henan Province. &

77、#160;</p><p>　　4. Implementation Progress</p><p>　　4.1 Completion of Fundamental Construction </p><p>　　The total investment plan for 2013 is RMB91,460,639.50 Yuan, RMB26,720

78、,434.16 Yuan has been achieved which is 29.22% against 2013 AWPB. Of which: the investment for vehicle, equipment and materials is RMB957,309.71 Yuan; training, workshops, technical assistance and studies RMB1,773,396.51

79、 Yuan; agriculture, livestock and aquaculture RMB9,446,971.50 Yuan; market access and farmer associations RMB6,680,837.53 Yuan; village development fund RMB4,850,000.00 Yuan; capacity building and technical tra</p>

80、<p>　　Accumulatively, RMB300,899,752.42 Yuan (including training and management fees) has been achieved from 2009 to 2013, which is 62.85% against RMB478,782,085.86 Yuan of the total fundamental construction inves

81、tment. Of which: the investment for vehicle, equipment and materials is RMB4,484,094.57 Yuan; training, workshops, technical assistance and studies RMB10,094,382.81 Yuan; agriculture, livestock and aquaculture RMB184,426

82、,994.11 Yuan; market access and farmer associations RMB61,190,196.90 Yuan</p><p>　　4.2 Special Account Allocations and Replenishments </p><p>　　The total replenishment funds in 2013 by IFAD

83、 is USD7,404,429.25, current interest income is USD459.35, the total allocations by provincial special account is USD6,797,375.78, special account year-end balance is USD1,206,487.41.</p><p>　　4.3 Commitment

84、 of Counterpart Funds and Disbursement </p><p>　　The fulfillment of domestic counterpart funds for 2009-2013 is RMB111,044,747.40 Yuan, of which: free government counterpart funds RMB9,685,094.00Yuan, domest

85、ic program counterpart funds RMB101,359,653.40 Yuan. </p><p>　　4.4 Subject Balances</p><p>　　Ending balance of monetary fund RMB9,482,851.63 Yuan, of which RMB1,481,305.96 Yuan in cash and RMB8,

86、001,545.67 Yuan bank deposits, which is project deposits that has been allocated by each program unit while hasn’t yet been invested to the program. </p><p>　　Ending balance of Receivables RMB6,666,784.54 Y

87、uan, is the one that has been invested in the project by each program unit.</p><p>　　Ending balance of project expenditures RMB300,899,752.42 Yuan, is the one that has been invested in the project by each pr

88、ogram unit. </p><p>　　Ending balance of IFAD loan RMB95,261,673.79 Yuan, is the cumulative replenished number by IFAD special account in closing USD exchange rate.</p><p>　　Ending balance of Pay

89、ables RMB46,238,098.34 Yuan and other payables RMB66,789,574.04 Yuan, is the one that has been invested in the project by each program unit, while hasn’t made the payment.</p><p>　　Ending balance of free gov

90、ernment counterpart funds RMB111,044,747.40 Yuan. Of which, free government counterpart funds RMB9,685,094.00Yuan, program counterpart funds RMB101,359,653.40 Yuan. </p><p>　　Ending balance of interest incom

91、e RMB78,110.10 Yuan, other incomes RMB211.01 Yuan and free labor force investment RMB590,200.00 Yuan.</p><p>　　三、審計發(fā)現(xiàn)的問題及建議</p><p>　　審計發(fā)現(xiàn)的問題及建議</p><p>　　除對財務報表進行審計并發(fā)表審計意見外，審計中我們還關注了

92、項目執(zhí)行過程中相關單位國家法規(guī)和項目貸款協(xié)定遵守情況、項目管理情況及上年度審計建議整改落實情況。我們發(fā)現(xiàn)存在如下問題：</p><p>　?。ㄒ唬┻`反國家法規(guī)或貸款協(xié)定的問題</p><p>　　1．滯留項目回補資金人民幣3,953,494.20元。</p><p>　　1.1 固始縣財政局2013年10月11日收到信陽市財政局撥入農發(fā)基金市場鏈接資金人民幣540,

93、000.00元，固始縣財政局于2013年12月5日撥付固始縣楊山茶葉專業(yè)合作社人民幣90,000.00元、固始縣黃沖豫南黑豬養(yǎng)殖專業(yè)合作社人民幣90,000.00元、固始縣富源養(yǎng)殖專業(yè)合作社人民幣90,000.00元、固始縣益農養(yǎng)殖專業(yè)合作社人民幣90,000.00元；2013年12月24日撥付固始縣華豐工藝品有限責任公司人民幣90,000.00元、固始縣華豐柳編專業(yè)合作社人民幣90,000.00元。</p><p&

94、gt;　　1.2 潢川縣財政局2013年8月31日、2014年1月31日分別收到信陽市財政局撥入農發(fā)基金市場鏈接資金人民幣540,000.00元、人民幣750,000.00元，合計人民幣1,290,000.00元。截至審計日尚未撥出。</p><p>　　1.3 淮濱縣財政局2014年1月31日收到信陽市財政局撥入農發(fā)基金市場鏈接資金人民幣750,000.00元，淮濱縣財政局于2014年3月6日撥付淮濱縣張莊鄉(xiāng)綠

95、峰葡萄種植專業(yè)合作社人民幣250,000.00元，余人民幣500,000.00元截至審計日尚未撥出。</p><p>　　1.4 商城縣財政局2013年8月27日收到信陽市財政局撥入農發(fā)基金市場鏈接資金人民幣540,000.00元，于2013年9月16日撥付商城縣樂農豬鬃加工專業(yè)合作社人民幣270,000.00元，余人民幣270,000.00元截至審計日尚未撥出。</p><p>　　1.

96、5 淮濱縣財政局2014年4月4日收到信陽市財政局撥入項目回補資金人民幣833,494.20元，淮濱縣財政局于2014年5月6日、6月9日分別撥付淮濱縣農發(fā)基金項目辦人民幣207,071.00元、淮濱縣科技局人民幣212,750.00元，余人民幣413,673.20元截至審計日尚未撥出。</p><p>　　上述做法違反了《國際金融組織和外國政府貸款贈款管理辦法》（財政部38號令）第二十八條“… …任何單位和個人

97、均不得以虛報、冒領或者其他手段騙取貸款資金，不得以任何理由和形式滯留、截留、挪用貸款資金或者擅自改變貸款資金用途”的規(guī)定。</p><p>　　造成上述問題的主要原因是市、縣項目辦為確保項目的規(guī)范實施，在項目資金撥付前增加了項目檢查流程而導致的。建議你辦和河南省財政廳督促有關縣財政部門及時將項目資金撥付至相關項目單位，同時制定有效的項目管理控制措施，今后注意加快工作進度，并杜絕此類事件的發(fā)生。你辦已接受審計建議。

98、</p><p>　?。ǘ╉椖抗芾矸矫娲嬖诘膯栴}</p><p>　　1. 大額現(xiàn)金支付人民幣344,335.00元。</p><p>　　1.1 潢川縣瑞田糯稻種植專業(yè)合作社2012年3月、4月分別現(xiàn)金支付復合肥款人民幣115,335.00元、稻種款人民幣99,000.00元。</p><p>　　1.2 淮濱縣張莊鄉(xiāng)綠峰葡萄種植專業(yè)合作

99、社2013年9月現(xiàn)金支付鄭州力強機械制造有限公司制冷設備及安裝費用人民幣130,000.00元。</p><p>　　上述行為違反了《現(xiàn)金管理暫行條例》（中華人民共和國國務院令第12號）第三條“開戶單位之間的經濟往來，除按本條例規(guī)定的范圍可以使用現(xiàn)金外，應當通過開戶銀行進行轉賬結算”及第五條“前款結算起點定為一千元”的規(guī)定。</p><p>　　2. 賬表不符的問題。</p>

100、<p>　　2.1 2013年度，固始縣永興養(yǎng)豬專業(yè)合作社資產負債表反映應付賬款年末數為人民幣35,177.00元，實際總賬年末數為人民幣1,815,177.00元；資產負債表反映項目配項目年末數為人民幣1,780,000.00元，實際總賬無反映。造成實際賬面數與資產負債表不符。</p><p>　　2.2 2013年度，潢川縣項目辦資產負債表反映項目配項目年末數為人民幣73,455.30元，但該項目

101、配項目資金未在財務賬面反映，造成實際賬面數與資產負債表不符。</p><p>　　上述行為違反了《中華人民共和國會計法》第九條“各單位必須根據實際發(fā)生的經濟業(yè)務事項進行會計核算，填制會計憑證，登記會計賬簿，編制財務會計報告。任何單位不得以虛假的經濟業(yè)務事項或者資料進行會計核算”的規(guī)定。</p><p><b>　　3. 其他問題。</b></p><

102、;p>　　3.1 潢川縣農業(yè)廣播電視學校2013年9月支付婦女培訓費用人民幣290,720.00元，其中支付設備款人民幣15,000.00元（電腦1臺人民幣5,300.00元、投影儀1臺人民幣6,200.00元、音響1套人民幣3,500.00元），不符合農發(fā)基金項目貧困婦女培訓的范圍與用途；支付學員培訓交通費補貼人民幣140,600.00元，所附《貧困婦女培訓學員簽到冊》無培訓時間和領款人個人信息（如身份證號、聯(lián)系方式等）；支付教

103、師補助人民幣77,000.00元，無任何依據直接以工資表支付。</p><p>　　3.2 2012年商城縣樂農豬鬃加工專業(yè)合作社自建小型工程兩處，分別在馮店鄉(xiāng)老廟村和長竹園鄉(xiāng)蛇山村建設灌溉用蓄水池，兩處工程僅有竣工驗收單，無施工合同及其他相關資料。</p><p>　　針對上述問題，建議你辦督促有關縣項目辦及項目實施合作社，完善財務管理，規(guī)范會計核算，確保項目的有效實施。你辦已接受審計建

104、議。商城縣樂農豬鬃加工專業(yè)合作社已進行了整改。</p><p>　　（三）上一年度審計發(fā)現(xiàn)問題未整改情況</p><p>　　審計發(fā)現(xiàn)，上一年度審計報告中披露的3個問題中，滯留項目回補資金的問題未得到整改，本年度仍然存在。建議你辦應切實制定和落實整改措施，完善制度，加強管理，促進項目順利實施。你辦已接受審計建議。 </p><p>　　III. Audit Find

105、ings and Recommendations </p><p>　　Audit Findings and Recommendations</p><p>　　In addition to performing the audit and expressing an opinion on the financial statements, we also make observation

106、s with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, the follow-up of previous reco