河南省審計(jì)廳關(guān)于國(guó)際農(nóng)發(fā)基金貸款河南省信陽(yáng)市大

1、<p>　　河南省審計(jì)廳關(guān)于國(guó)際農(nóng)發(fā)基金貸款河南省信陽(yáng)市大別山區(qū)扶貧項(xiàng)目2013年度財(cái)務(wù)收支和項(xiàng)目執(zhí)行情況審計(jì)結(jié)果公告</p><p>　?。ǘ鹨凰哪昃旁率巳展妫?lt;/p><p>　　2014年第14號(hào)（總第114號(hào)）</p><p>　　中華人民共和國(guó)河南省審計(jì)廳</p><p>　　Henan Provincial Aud

2、it Office of the People’s Republic of China </p><p>　　審 計(jì) 報(bào) 告</p><p>　　Audit Report</p><p>　　豫審?fù)鈭?bào)〔2014〕59號(hào)</p><p>　　HENAN AUDIT REPORT〔2014〕NO.59</p><p>

3、;　　項(xiàng)目名稱： 國(guó)際農(nóng)發(fā)基金貸款河南省信陽(yáng)市大別山區(qū)扶貧項(xiàng)目</p><p>　　Project Name: IFAD Henan Xinyang DaBieShan Area Poverty Reduction Program</p><p>　　貸 款 號(hào)： 766—CN</p><p>　　Loan No. : 766—CN</p>

4、;<p>　　項(xiàng)目執(zhí)行單位：信陽(yáng)市國(guó)際農(nóng)發(fā)基金貸款項(xiàng)目領(lǐng)導(dǎo)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(huì)計(jì)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(jì)師意見(jiàn)1</b></p><p>　　I.

6、 Auditor’s Opinion3</p><p>　　二、財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表附注5</p><p>　?、? Financial Statements and Notes to the Financial Statements5</p><p>　　（一）資產(chǎn)負(fù)債表5</p><p>　　i. Balance Sheet5&l

7、t;/p><p>　　（二）項(xiàng)目工程進(jìn)度表6</p><p>　　ii. Project Engineering Schedule6</p><p>　?。ㄈ╉?xiàng)目施工進(jìn)度表7</p><p>　　ii. Project Construction Schedule7</p><p>　?。ㄋ模┵J款協(xié)定執(zhí)行情況表8

8、</p><p>　　iv. Statement of Implementation of Loan Agreement8</p><p>　?。ㄎ澹Ｓ觅~戶報(bào)表9</p><p>　　v. Special Account Statement9</p><p>　?。┴?cái)務(wù)報(bào)表附注11</p><p>　　v

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

10、p><b>　　審計(jì)師意見(jiàn)</b></p><p>　　信陽(yáng)市國(guó)際農(nóng)發(fā)基金貸款項(xiàng)目領(lǐng)導(dǎo)小組辦公室：</p><p>　　我們審計(jì)了國(guó)際農(nóng)發(fā)基金貸款河南省信陽(yáng)市大別山區(qū)扶貧項(xiàng)目2013年12月31日的資產(chǎn)負(fù)債表及截至該日同年度的項(xiàng)目工程進(jìn)度表、項(xiàng)目施工進(jìn)度表、貸款協(xié)定執(zhí)行情況表和專用賬戶報(bào)表等特定目的財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表附注(第5頁(yè)至第17頁(yè))。</p>

11、<p>　　（一）項(xiàng)目執(zhí)行單位及河南省財(cái)政廳對(duì)財(cái)務(wù)報(bào)表的責(zé)任</p><p>　　編制上述財(cái)務(wù)報(bào)表中的資產(chǎn)負(fù)債表、項(xiàng)目工程進(jìn)度表、項(xiàng)目施工進(jìn)度表及貸款協(xié)定執(zhí)行情況表是你辦的責(zé)任，編制專用賬戶報(bào)表是河南省財(cái)政廳的責(zé)任，這種責(zé)任包括：</p><p>　　1．按照中國(guó)的會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)制度和本項(xiàng)目貸款協(xié)定的要求編制項(xiàng)目財(cái)務(wù)報(bào)表，并使其實(shí)現(xiàn)公允反映。</p><p

12、>　　2．設(shè)計(jì)、執(zhí)行和維護(hù)必要的內(nèi)部控制，以使項(xiàng)目財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)。</p><p><b>　?。ǘ徲?jì)責(zé)任</b></p><p>　　我們的責(zé)任是在執(zhí)行審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見(jiàn)。我們按照中國(guó)國(guó)家審計(jì)準(zhǔn)則和國(guó)際審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作，上述準(zhǔn)則要求我們遵守審計(jì)職業(yè)要求，計(jì)劃和執(zhí)行審計(jì)工作以對(duì)項(xiàng)目財(cái)務(wù)報(bào)表是否不存

13、在重大錯(cuò)報(bào)獲取合理保證。</p><p>　　為獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露信息的有關(guān)證據(jù)，我們實(shí)施了必要的審計(jì)程序。我們運(yùn)用職業(yè)判斷選擇審計(jì)程序，這些程序包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，為了設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，我們考慮了與財(cái)務(wù)報(bào)表相關(guān)的內(nèi)部控制，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見(jiàn)。審計(jì)工作還包括評(píng)價(jià)所選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。

14、</p><p>　　我們相信，我們獲取的審計(jì)證據(jù)是適當(dāng)?shù)?、充分的，為發(fā)表審計(jì)意見(jiàn)提供了基礎(chǔ)。</p><p><b>　　（三）審計(jì)意見(jiàn)</b></p><p>　　我們認(rèn)為，第一段所列財(cái)務(wù)報(bào)表在所有重大方面按照中國(guó)的會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)制度和本項(xiàng)目貸款協(xié)定的要求編制，公允反映了國(guó)際農(nóng)發(fā)基金貸款河南省信陽(yáng)市大別山區(qū)扶貧項(xiàng)目2013年12月31日的財(cái)

15、務(wù)狀況及截至該日同年度的財(cái)務(wù)收支、項(xiàng)目執(zhí)行和專用賬戶收支情況。</p><p><b>　?。ㄋ模┢渌马?xiàng)</b></p><p>　　我們還審查了本期內(nèi)報(bào)送給國(guó)際農(nóng)發(fā)基金的第009號(hào)至018號(hào)提款申請(qǐng)書(shū)及所附資料。我們認(rèn)為，這些資料均符合貸款協(xié)議的要求，可以作為申請(qǐng)?zhí)峥畹囊罁?jù)。</p><p>　　本審計(jì)師意見(jiàn)之后，共同構(gòu)成審計(jì)報(bào)告的還有兩項(xiàng)

16、內(nèi)容：財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表附注和審計(jì)發(fā)現(xiàn)的問(wèn)題及建議。</p><p>　　中華人民共和國(guó)河南省審計(jì)廳</p><p>　　2014年6月25日</p><p>　　地址：中國(guó)河南省鄭州市緯二路27號(hào)</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(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表附注</p><p>　?、? Financial

37、 Statements and Notes to the Financial Statements</p><p><b>　?。ㄒ唬┵Y產(chǎn)負(fù)債表</b></p><p>　　i. Balance Sheet</p><p>　　（二）項(xiàng)目工程進(jìn)度表</p><p>　　ii. Project Engineering Sc

38、hedule</p><p>　?。ㄈ╉?xiàng)目施工進(jìn)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(bào)表</b></p><p>　　v. Special Account Statement</p><p>　　專 用 賬 戶 報(bào) 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(xiàng)目名稱：國(guó)際農(nóng)發(fā)基金大別山區(qū)扶貧項(xiàng)目 開(kāi)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(hào)：254600876420</p><p>　　貸款號(hào)：766-CN

42、 Account No. : 254600876420</p><p>　　Loan No. 766-CN 貨幣種類：美元</p><p>　　編報(bào)單位：河南省財(cái)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>　?。┴?cái)務(wù)報(bào)表附注</b></p><p><b>　　財(cái)務(wù)報(bào)表附注</b></p><p

44、><b>　　1.項(xiàng)目基本情況。</b></p><p>　　根據(jù)2009年2月19日由財(cái)政部與國(guó)際農(nóng)發(fā)基金簽訂的《貸款協(xié)定》，河南省信陽(yáng)市利用國(guó)際農(nóng)發(fā)基金貸款大別山區(qū)扶貧項(xiàng)目（貸款號(hào)：766-CN）于2009年8月19日正式生效。該項(xiàng)目總投資為74,297,500.00美元。其資金來(lái)源為：申請(qǐng)國(guó)際農(nóng)發(fā)基金貸款32,000,000.00美元。國(guó)內(nèi)（省、市、縣）配套42,297,500.

45、00美元。國(guó)際農(nóng)發(fā)基金貸款與政府配套資金的比例為1：1.2。項(xiàng)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(xiàng)目包括市場(chǎng)鏈接和農(nóng)業(yè)發(fā)展、對(duì)非常貧困群體的戰(zhàn)略支持、項(xiàng)目管理和機(jī)構(gòu)能力建設(shè)三大部分內(nèi)容。</p><p>　　1.1農(nóng)業(yè)發(fā)展和市場(chǎng)鏈接，包括新建和改造茶葉、板栗等經(jīng)濟(jì)林56,000.00畝；發(fā)展弱筋小麥、糯稻、柳條和中藥材等經(jīng)濟(jì)作物共計(jì)

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(yú)共5,025.00畝；完善與加強(qiáng)農(nóng)民協(xié)會(huì)及農(nóng)民專業(yè)合作社120個(gè)。該部分項(xiàng)目總投資354,231,000.00元，其中利用國(guó)際農(nóng)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(duì)非常貧困群體的戰(zhàn)略支持包括村級(jí)發(fā)展基金

47、和貧困婦女的能力建設(shè)，村級(jí)發(fā)展基金按照河南省扶貧開(kāi)發(fā)辦公室整村推進(jìn)的要求，支持80個(gè)行政村公共設(shè)施的建設(shè)；對(duì)8,000名貧困婦女進(jìn)行技能培訓(xùn)。該部分項(xiàng)目總投資65,795,900.00元，其中利用國(guó)際農(nóng)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(jī)構(gòu)和能力建設(shè)。包括加強(qiáng)市、縣、鄉(xiāng)（鎮(zhèn)）項(xiàng)目辦和村級(jí)實(shí)施小組的能力建設(shè)，購(gòu)置交通工具、辦公設(shè)備共1,00

48、0.00臺(tái)（套）。該部分項(xiàng)目總投資61,741,600.00元，其中利用國(guó)際農(nóng)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(bào)表編制范圍。</b></p><p>　　河南省信陽(yáng)市利用國(guó)際農(nóng)發(fā)基金貸款大別山區(qū)扶貧項(xiàng)目2013年財(cái)務(wù)報(bào)表是由8個(gè)項(xiàng)目縣和信陽(yáng)市項(xiàng)目辦財(cái)務(wù)報(bào)表匯總，并入河南省財(cái)政廳國(guó)際處的專

49、用賬戶報(bào)表，編制的項(xiàng)目匯總報(bào)表。</p><p><b>　　3.會(huì)計(jì)政策。</b></p><p>　　3.1 本項(xiàng)目執(zhí)行財(cái)政部、國(guó)際農(nóng)發(fā)基金有關(guān)制度及《國(guó)際農(nóng)發(fā)基金貸款河南省信陽(yáng)市貧困地區(qū)農(nóng)村綜合發(fā)展項(xiàng)目財(cái)務(wù)管理及會(huì)計(jì)核算暫行辦法》的相關(guān)規(guī)定。</p><p>　　3.2 會(huì)計(jì)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(xiàng)目會(huì)計(jì)核算以“權(quán)責(zé)發(fā)生制”作為記賬原則，采用借貸復(fù)式記賬法記賬，以人民幣為記賬本位幣。</p><p>　　3.4 按照中國(guó)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(huì)計(jì)基礎(chǔ)工作規(guī)范要求。</p><p>　　各項(xiàng)目單位單獨(dú)設(shè)立、保存完整的項(xiàng)目會(huì)計(jì)賬簿，按照《國(guó)

51、際農(nóng)發(fā)基金貸款河南省信陽(yáng)市貧困地區(qū)農(nóng)村綜合發(fā)展項(xiàng)目財(cái)務(wù)管理及會(huì)計(jì)核算暫行辦法》設(shè)置使用會(huì)計(jì)科目，會(huì)計(jì)記錄依據(jù)本單位實(shí)際發(fā)生并符合規(guī)定的原始單據(jù)進(jìn)行登記。</p><p><b>　　4.項(xiàng)目執(zhí)行情況。</b></p><p>　　4.1項(xiàng)目基本建設(shè)完成情況。</p><p>　　2013年計(jì)劃投資91,460,639.50元，實(shí)際完成26,72

52、0,434.16元，占年度計(jì)劃的29.22%。其中：車輛、設(shè)備和材料957,309.71元；培訓(xùn)研討會(huì)、技術(shù)協(xié)作和考察1,773,396.51元；農(nóng)業(yè)、畜牧業(yè)和水產(chǎn)9,446,971.50元；市場(chǎng)鏈接和農(nóng)民協(xié)會(huì)6,680,837.53元；村級(jí)發(fā)展基金4,850,000.00元；能力建設(shè)和技術(shù)培訓(xùn)2,389,960.00元；經(jīng)常性費(fèi)用621,958.91元。</p><p>　　2009至2013年項(xiàng)目累計(jì)完成基本

53、建設(shè)投資（含培訓(xùn)、管理費(fèi)）300,899,752.42元，占整個(gè)項(xiàng)目基本建設(shè)計(jì)劃總投資478,782,085.86元的62.85%。其中：車輛、設(shè)備和材料4,484,094.57元；培訓(xùn)研討會(huì)、技術(shù)協(xié)作和考察10,094,382.81元；農(nóng)業(yè)、畜牧業(yè)和水產(chǎn)184,426,994.11元；市場(chǎng)鏈接和農(nóng)民協(xié)會(huì)61,190,196.90元；村級(jí)發(fā)展基金24,018,372.00元；能力建設(shè)和技術(shù)培訓(xùn)10,254,973.81元；經(jīng)常性費(fèi)用6,

54、430,738.22元。</p><p>　　4.2專用賬戶支付和補(bǔ)充情況。</p><p>　　2013年度國(guó)際農(nóng)發(fā)基金回補(bǔ)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(shí)和支用情況。</p>&

55、lt;p>　　2009至2013年度完成國(guó)內(nèi)配套資金111,044,747.40元。其中政府無(wú)償配套資金9,685,094.00元，以其他項(xiàng)目配項(xiàng)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(xiàng)目單位已經(jīng)撥付到位

56、尚未投入到項(xiàng)目工程的存款。</p><p>　　應(yīng)收賬款期末余額6,666,784.54元，系各項(xiàng)目單位應(yīng)收的已投資到項(xiàng)目工程的款項(xiàng)。</p><p>　　項(xiàng)目支出期末余額300,899,752.42元，系各項(xiàng)目單位已投資到項(xiàng)目工程的款項(xiàng)。</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(nóng)發(fā)基金專用賬戶累計(jì)回補(bǔ)款。</

57、p><p>　　應(yīng)付賬款期末余額46,238,098.34元，其他應(yīng)付款66,789,574.04元，系各項(xiàng)目單位已經(jīng)發(fā)生尚未支付的工程投資。</p><p>　　政府無(wú)償配套資金期末余額111,044,747.40元，其中政府無(wú)償配套資金9,685,094.00元，以其他項(xiàng)目配項(xiàng)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(wú)償勞務(wù)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(jì)發(fā)現(xiàn)的問(wèn)題及建議</p><p>　　審計(jì)發(fā)現(xiàn)的問(wèn)題及建議</p><p>　　除對(duì)財(cái)務(wù)報(bào)表進(jìn)行審計(jì)并發(fā)表審計(jì)意見(jiàn)外，審計(jì)中我們還關(guān)注了

92、項(xiàng)目執(zhí)行過(guò)程中相關(guān)單位國(guó)家法規(guī)和項(xiàng)目貸款協(xié)定遵守情況、項(xiàng)目管理情況及上年度審計(jì)建議整改落實(shí)情況。我們發(fā)現(xiàn)存在如下問(wèn)題：</p><p>　?。ㄒ唬┻`反國(guó)家法規(guī)或貸款協(xié)定的問(wèn)題</p><p>　　1．滯留項(xiàng)目回補(bǔ)資金人民幣3,953,494.20元。</p><p>　　1.1 固始縣財(cái)政局2013年10月11日收到信陽(yáng)市財(cái)政局撥入農(nóng)發(fā)基金市場(chǎng)鏈接資金人民幣540,

93、000.00元，固始縣財(cái)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(nóng)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(zé)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(cái)政局2013年8月31日、2014年1月31日分別收到信陽(yáng)市財(cái)政局撥入農(nóng)發(fā)基金市場(chǎng)鏈接資金人民幣540,000.00元、人民幣750,000.00元，合計(jì)人民幣1,290,000.00元。截至審計(jì)日尚未撥出。</p><p>　　1.3 淮濱縣財(cái)政局2014年1月31日收到信陽(yáng)市財(cái)政局撥入農(nóng)發(fā)基金市場(chǎng)鏈接資金人民幣750,000.00元，淮濱縣財(cái)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(jì)日尚未撥出。</p><p>　　1.4 商城縣財(cái)政局2013年8月27日收到信陽(yáng)市財(cái)政局撥入農(nóng)發(fā)基金市場(chǎng)鏈接資金人民幣540,000.00元，于2013年9月16日撥付商城縣樂(lè)農(nóng)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(jì)日尚未撥出。</p><p>　　1.

96、5 淮濱縣財(cái)政局2014年4月4日收到信陽(yáng)市財(cái)政局撥入項(xiàng)目回補(bǔ)資金人民幣833,494.20元，淮濱縣財(cái)政局于2014年5月6日、6月9日分別撥付淮濱縣農(nóng)發(fā)基金項(xiàng)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(jì)日尚未撥出。</p><p>　　上述做法違反了《國(guó)際金融組織和外國(guó)政府貸款贈(zèng)款管理辦法》（財(cái)政部38號(hào)令）第二十八條“… …任何單位和個(gè)人

97、均不得以虛報(bào)、冒領(lǐng)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(wèn)題的主要原因是市、縣項(xiàng)目辦為確保項(xiàng)目的規(guī)范實(shí)施，在項(xiàng)目資金撥付前增加了項(xiàng)目檢查流程而導(dǎo)致的。建議你辦和河南省財(cái)政廳督促有關(guān)縣財(cái)政部門(mén)及時(shí)將項(xiàng)目資金撥付至相關(guān)項(xiàng)目單位，同時(shí)制定有效的項(xiàng)目管理控制措施，今后注意加快工作進(jìn)度，并杜絕此類事件的發(fā)生。你辦已接受審計(jì)建議。

98、</p><p>　?。ǘ╉?xiàng)目管理方面存在的問(wèn)題</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(fù)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(qiáng)機(jī)械制造有限公司制冷設(shè)備及安裝費(fèi)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(guó)國(guó)務(wù)院令第12號(hào)）第三條“開(kāi)戶單位之間的經(jīng)濟(jì)往來(lái)，除按本條例規(guī)定的范圍可以使用現(xiàn)金外，應(yīng)當(dāng)通過(guò)開(kāi)戶銀行進(jìn)行轉(zhuǎn)賬結(jié)算”及第五條“前款結(jié)算起點(diǎn)定為一千元”的規(guī)定。</p><p>　　2. 賬表不符的問(wèn)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(chǎn)負(fù)債表反映應(yīng)付賬款年末數(shù)為人民幣35,177.00元，實(shí)際總賬年末數(shù)為人民幣1,815,177.00元；資產(chǎn)負(fù)債表反映項(xiàng)目配項(xiàng)目年末數(shù)為人民幣1,780,000.00元，實(shí)際總賬無(wú)反映。造成實(shí)際賬面數(shù)與資產(chǎn)負(fù)債表不符。</p><p>　　2.2 2013年度，潢川縣項(xiàng)目辦資產(chǎn)負(fù)債表反映項(xiàng)目配項(xiàng)目年末數(shù)為人民幣73,455.30元，但該項(xiàng)目

101、配項(xiàng)目資金未在財(cái)務(wù)賬面反映，造成實(shí)際賬面數(shù)與資產(chǎn)負(fù)債表不符。</p><p>　　上述行為違反了《中華人民共和國(guó)會(huì)計(jì)法》第九條“各單位必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行會(huì)計(jì)核算，填制會(huì)計(jì)憑證，登記會(huì)計(jì)賬簿，編制財(cái)務(wù)會(huì)計(jì)報(bào)告。任何單位不得以虛假的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)或者資料進(jìn)行會(huì)計(jì)核算”的規(guī)定。</p><p><b>　　3. 其他問(wèn)題。</b></p><

102、;p>　　3.1 潢川縣農(nóng)業(yè)廣播電視學(xué)校2013年9月支付婦女培訓(xùn)費(fèi)用人民幣290,720.00元，其中支付設(shè)備款人民幣15,000.00元（電腦1臺(tái)人民幣5,300.00元、投影儀1臺(tái)人民幣6,200.00元、音響1套人民幣3,500.00元），不符合農(nóng)發(fā)基金項(xiàng)目貧困婦女培訓(xùn)的范圍與用途；支付學(xué)員培訓(xùn)交通費(fèi)補(bǔ)貼人民幣140,600.00元，所附《貧困婦女培訓(xùn)學(xué)員簽到冊(cè)》無(wú)培訓(xùn)時(shí)間和領(lǐng)款人個(gè)人信息（如身份證號(hào)、聯(lián)系方式等）；支付教

103、師補(bǔ)助人民幣77,000.00元，無(wú)任何依據(jù)直接以工資表支付。</p><p>　　3.2 2012年商城縣樂(lè)農(nóng)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(zhǎng)竹園鄉(xiāng)蛇山村建設(shè)灌溉用蓄水池，兩處工程僅有竣工驗(yàn)收單，無(wú)施工合同及其他相關(guān)資料。</p><p>　　針對(duì)上述問(wèn)題，建議你辦督促有關(guān)縣項(xiàng)目辦及項(xiàng)目實(shí)施合作社，完善財(cái)務(wù)管理，規(guī)范會(huì)計(jì)核算，確保項(xiàng)目的有效實(shí)施。你辦已接受審計(jì)建

104、議。商城縣樂(lè)農(nóng)豬鬃加工專業(yè)合作社已進(jìn)行了整改。</p><p>　?。ㄈ┥弦荒甓葘徲?jì)發(fā)現(xiàn)問(wèn)題未整改情況</p><p>　　審計(jì)發(fā)現(xiàn)，上一年度審計(jì)報(bào)告中披露的3個(gè)問(wèn)題中，滯留項(xiàng)目回補(bǔ)資金的問(wèn)題未得到整改，本年度仍然存在。建議你辦應(yīng)切實(shí)制定和落實(shí)整改措施，完善制度，加強(qiáng)管理，促進(jìn)項(xiàng)目順利實(shí)施。你辦已接受審計(jì)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