审计报告:
一、审计师意见
审计师意见
中德财政合作贵州省森林可持续经营项目办公室:
我们审计了中德财政合作贵州省森林可持续经营项目(以下简称“中德森林项目”)2020年12月31日的资金平衡表及截至该日止2018至2020年度的支出及资金来源明细表、德方资金支出及报账明细表、配套资金到位情况表、固定资产明细表、应收和应付款明细表及财务报表附注。
(一)项目执行单位对财务报表的责任
编制上述财务报表是你办的责任,这种责任包括:
1.按照中国的会计准则、会计制度和本项目赠款协定的要求编制项目财务报表,并使其实现公允反映;
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做出会计估计的合理性,以及评价财务报表的总体列报。
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会计准则、会计制度和中德森林项目赠款协定的要求编制,公允地反映了中德森林项目2020年12月31日的财务状况及截至该日止2018至2020年度的财务收支、项目执行情况。
(四)其他事项
我们审查了本期内由省财政厅2019年10月报送给德国复兴银行的第7号提款申请书及所附资料,我们认为提款申请书所附资料依据充分,符合赠款协议的要求,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。
二、财务报表及财务报表附注
Ⅱ. Financial Statements and Notes to the Financial Statements
(一)资金平衡表
i. Balance Sheet
|
资金平衡表 | |||||||
|
Balance Sheet | |||||||
|
2020年12月31日 (As of December 31, 2020) | |||||||
|
中德会报01表 SGFP GZ Financial Statement No. 01 | |||||||
|
编报单位:中德财政合作贵州省森林可持续经营项目办公室 |
|||||||
|
Prepared unit:Guizhou Provincial Forest Sustainable Management Office Financed by the Sino-German Financial Cooperation |
单位:元(人民币) Currency unit: RMB yuan | ||||||
|
资金占用Funds occupied |
行次 |
期初数Beginning balance |
期末数Closing balance |
资金来源Funds sources |
行次 |
期初数Beginning balance |
期末数Closing balance |
|
一、资产类Assets |
1 |
二、负债类Liabilities |
22 |
||||
|
现金 Cash on hand |
2 |
18,277.06 |
-1,793.20 |
1、应付款项 Payables |
23 |
31,873.63 |
|
|
银行存款 Cash in bank |
3 |
12,943,492.56 |
3,015,286.82 |
2、预收款项 Deposit received |
24 |
||
|
3、应收款项 Account receivable |
4 |
48,443.00 |
84,580.00 |
25 |
|||
|
4、固定资产 Fixed assets |
5 |
4,739,610.06 |
4,853,810.06 |
26 |
|||
|
5、材料、设施 Materials and infrastructure |
6 |
27 |
|||||
|
7 |
负债合计 Liabilities in total |
28 |
31,873.63 |
||||
|
8 |
三、净资产类 Net assets |
29 |
|||||
|
9 |
1、固定基金 Fixed funds |
30 |
4,739,610.06 |
4,853,810.06 | |||
|
资产合计 Assets in total |
10 |
17,749,822.68 |
7,951,883.68 |
31 |
|||
|
11 |
净资产合计 Net assets in total |
32 |
4,739,610.06 |
4,853,810.06 | |||
|
五、支出类Cost |
12 |
33 |
|||||
|
1、拨出赠款 GFC appropriated |
13 |
四、收入类 Revenues |
34 |
||||
|
2、拨出配套资金CCC appropriated |
14 |
3,840,000.00 |
1、拨入赠款 GFC transferred |
35 |
32,850,407.75 |
33,217,575.07 | |
|
3、项目支出Project costs |
15 |
58,821,184.74 |
64,788,377.63 |
2、拨入配套资金 CCCtransferred |
36 |
38,542,300.00 |
38,023,500.87 |
|
资金占用Funds occupied |
行次 |
期初数Beginning balance |
期末数Closing balance |
资金来源Funds sources |
行次 |
期初数Beginning balance |
期末数Closing balance |
|
4、其他支出Other costs |
16 |
158,105.94 |
158,855.94 |
2、其他收入 Other revenues |
37 |
471,734.85 |
551,044.18 |
|
5、汇兑损益Exchange gains and losses |
17 |
-93,187.07 |
-93,187.07 |
38 |
|||
|
18 |
39 |
||||||
|
19 |
40 |
||||||
|
支出合计Costs in total |
20 |
58,886,103.61 |
68,694,046.50 |
收入合计 Revenues in total |
41 |
71,864,442.60 |
71,792,120.12 |
|
资产部类合计Assets in total |
21 |
76,635,926.29 |
76,645,930.18 |
负债部类合计Liabilities in total |
42 |
76,635,926.29 |
76,645,930.18 |
|
(二)支出及资金来源明细表 | ||||||
|
ⅱ.Expenditures and sources of funds statement |
||||||
|
支出及资金来源明细表 | ||||||
|
Expenditures and sources of funds statement | ||||||
|
2020年12月31日 | ||||||
|
(As of December 31, 2020) | ||||||
|
中德会报02表 | ||||||
|
SGFP GZ Financial Statement No. 02 | ||||||
|
编报单位:中德财政合作贵州省森林可持续经营项目办公室 |
单位:人民币元 | |||||
|
Prepared unit:Guizhou Provincial Forest Sustainable Management Office Financed by the Sino-German Financial Cooperation |
Currency unit: RMB yuan | |||||
|
项目工程内容Project Activities |
本期支出Expenditure in 2018-2020 |
累计支出Accumulated Expenditure | ||||
|
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution |
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution | |
|
2 |
3 |
4 |
5 |
6 |
7 | |
|
一、森林可持续经营Sustainable Forest Management |
3,029,923.06 |
380,057.50 |
2,649,865.56 |
34,196,119.09 |
18,794,727.96 |
15,401,391.13 |
|
(一)森林可持续经营规划Sustainable Forest Planning |
215,634.82 |
55,465.35 |
160,169.47 |
3,270,208.09 |
1,606,578.22 |
1,663,629.87 |
|
1、地理信息系统、地图和各种规划设备GIS, maps and various planning equipment |
14,160.00 |
-14,160.00 |
8,040.00 |
14,160.00 |
-6,120.00 | |
|
2、GPS、罗盘仪和角规器GPS, compass, clinometer |
-14,160.00 |
14,160.00 |
106,200.00 |
74,340.00 |
31,860.00 | |
|
3、参与式林业方法(村级、建立森林经营单位)ParticipatoryApproach (sub-village level, FMU) |
208,564.02 |
51,928.65 |
156,635.37 |
2,699,395.89 |
1,289,317.94 |
1,410,077.95 |
|
(1)森林经营单位行政管理费FMU administrative costs |
156,876.22 |
52,513.99 |
104,362.23 |
2,154,247.09 |
1,050,890.54 |
1,103,356.55 |
|
(2)基于监测合格面积(实施成功)而付给森林经营单位的奖励费Success-based incentives for FMU |
10,447.80 |
4,014.66 |
6,433.14 |
321,135.20 |
159,640.60 |
161,494.60 |
|
项目工程内容Project Activities |
本期支出Expenditure in 2018-2020 |
累计支出Accumulated Expenditure | ||||
|
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution |
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution | |
|
(3)森林经营单位合作社会计核算费Forest cooperative accounting |
41,240.00 |
-4,600.00 |
45,840.00 |
221,346.00 |
77,453.00 |
143,893.00 |
|
(4)参与式宣传材料费Participatory approach materials |
2,667.60 |
1,333.80 |
1,333.80 | |||
|
3、森林可持续经营规划(村级) ForestManagement Planning (FMU level) |
7,070.80 |
3,536.70 |
3,534.10 |
456,572.20 |
228,760.28 |
227,811.92 |
|
(二)森林可持续经营的实施SFM Implementation |
2,626,848.24 |
323,056.15 |
2,303,792.09 |
25,532,931.80 |
13,901,357.46 |
11,631,574.34 |
|
1、间伐Thinning |
588,023.45 |
222,458.51 |
365,564.94 |
10,123,427.20 |
5,962,997.68 |
4,160,429.52 |
|
(1)间伐劳务费Thinning labor fees |
436,290.00 |
222,458.40 |
213,831.60 |
7,906,347.00 |
4,722,725.90 |
3,183,621.10 |
|
(2)林木标记劳务费Tree marking labor fees |
151,733.45 |
-57.49 |
151,790.94 |
2,108,903.50 |
1,174,825.87 |
934,077.63 |
|
(3)间伐材料费Thining materials |
57.60 |
-57.60 |
108,176.70 |
65,445.91 |
42,730.79 | |
|
2、栽植Planting |
71,107.00 |
-61,666.80 |
132,773.80 |
2,213,172.25 |
1,109,055.60 |
1,104,116.65 |
|
(1)苗木费Seedling fees |
8,000.25 |
2,918.40 |
5,081.85 | |||
|
(2)劳务费Labour fees |
-74,970.00 |
74,970.00 |
1,864,107.00 |
930,859.20 |
933,247.80 | |
|
(3)栽植材料费Planting materials |
71,107.00 |
13,303.20 |
57,803.80 |
341,065.00 |
175,278.00 |
165,787.00 |
|
3、人工促进天然林更新(ANR)Assisted Natural Regeneration (ANR) |
38,232.00 |
777.60 |
37,454.40 |
300,600.00 |
148,867.20 |
151,732.80 |
|
4、抚育Tending |
1,572,647.99 |
46,468.80 |
1,526,179.19 |
8,875,439.99 |
4,366,728.00 |
4,508,711.99 |
|
5、改造Stand transformation |
315,360.00 |
189,216.00 |
126,144.00 | |||
|
6、天然更新、保护Natural Rehabilitation / protection |
65,526.30 |
32,708.32 |
32,817.98 |
1,291,815.14 |
768,758.68 |
523,056.46 |
|
7、一般性森林保护General forest protection |
291,311.50 |
82,309.72 |
209,001.78 |
2,413,117.22 |
1,355,734.30 |
1,057,382.92 |
|
(三)基础设施建设Infrastructure |
187,440.00 |
1,536.00 |
185,904.00 |
4,877,951.00 |
2,815,842.60 |
2,062,108.40 |
|
项目工程内容Project Activities |
本期支出Expenditure in 2018-2020 |
累计支出Accumulated Expenditure | ||||
|
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution |
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution | |
|
1、公路与便道Roads and paths |
187,440.00 |
1,536.00 |
185,904.00 |
4,754,121.00 |
2,741,544.60 |
2,012,576.40 |
|
2、标志牌Signboards |
123,830.00 |
74,298.00 |
49,532.00 | |||
|
(四)森林工具Forest tools |
515,028.20 |
470,949.68 |
44,078.52 | |||
|
1、油据和安全设置Chain saws and safety set |
489,399.68 |
470,949.68 |
18,450.00 | |||
|
2、手据、手推车和救火工具Hand saws, carts and fire fighting tools |
||||||
|
4、其他工作器械 Other working appliances |
25,628.52 |
25,628.52 | ||||
|
二、培训和推广Training and Extension |
5,000.00 |
0.02 |
4,999.98 |
1,062,387.90 |
119,673.30 |
942,714.60 |
|
(一)培训设备Training Equipment |
158,485.00 |
158,485.00 | ||||
|
(二)培训和规划研讨会Training and planning workshops |
5,000.00 |
5,000.00 |
330,717.70 |
330,717.70 | ||
|
(三)国内学习考察Domestic Study Tours |
43,233.20 |
43,233.20 | ||||
|
(四)国际学习考察International study tour |
377,560.40 |
377,560.40 | ||||
|
1、国际航班International Flights |
377,560.40 |
377,560.40 | ||||
|
2、德国的考察和考察费用Travel and visiting expenses in Germany |
||||||
|
(五)展室(百里杜鹃森林公园)Exhibition house (Azalea Forest Park) |
||||||
|
(六)采伐工人培训费Forest worker training |
0.02 |
-0.02 |
152,391.60 |
119,673.30 |
32,718.30 | |
|
三、中国南方可持续经营项目规划的贡献Contribution to South-China SFM Programme |
211,700.00 |
211,700.00 |
371,860.00 |
112,559.80 |
259,300.20 | |
|
(一)研讨会和会议的参与Participation on workshops and conferences |
52,132.00 |
35,484.40 |
16,647.60 | |||
|
项目工程内容Project Activities |
本期支出Expenditure in 2018-2020 |
累计支出Accumulated Expenditure | ||||
|
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution |
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution | |
|
(二)研讨会和会方的组织Organisation of workshops and conferences |
31,435.00 |
23,460.30 |
7,974.70 | |||
|
(三)项目经验的整理Documentation of Project experience |
211,700.00 |
211,700.00 |
288,293.00 |
53,615.10 |
234,677.90 | |
|
四、项目管理Project management |
2,481,402.51 |
131,600.00 |
2,349,802.51 |
17,236,301.46 |
3,348,051.19 |
13,888,250.27 |
|
(一)项目整体规划(实施计划、费用投资计划、年度工作计划)Overall Project Planning (PO, CFP, AWP) |
2,100.00 |
2,100.00 | ||||
|
(二)四轮驱动汽车、面包车、摩托车4WD vehicles, minibus, motorbikes |
3,271,389.48 |
3,216,451.19 |
54,938.29 | |||
|
(三)办公设备Office equipment |
110,415.00 |
110,415.00 |
935,428.00 |
935,428.00 | ||
|
(四)项目运行费用Project running costs |
2,229,420.51 |
131,600.00 |
2,097,820.51 |
9,336,693.17 |
131,600.00 |
9,205,093.17 |
|
1、车辆运行费用Vehicles running costs |
587,643.05 |
587,643.05 |
4,225,888.19 |
4,225,888.19 | ||
|
2、办公运行费用Office running costs |
1,641,777.46 |
131,600.00 |
1,510,177.46 |
5,110,804.98 |
131,600.00 |
4,979,204.98 |
|
(五)工作人员补助Staff allowances |
141,567.00 |
141,567.00 |
3,690,690.81 |
3,690,690.81 | ||
|
1、工作人员津贴Staff field allowances |
29,586.00 |
29,586.00 |
629,666.00 |
629,666.00 | ||
|
2、工作人员住宿费Staff hotel fees |
9,375.00 |
9,375.00 |
127,021.00 |
127,021.00 | ||
|
5、工作人员交通 Staff transport fees |
680.00 |
680.00 |
146,604.00 |
146,604.00 | ||
|
4、技术人员实施参与式林业第一阶段(项目宣传) PAF execution |
138,348.70 |
138,348.70 | ||||
|
5、技术人员森林经营外业规划Forest management planning |
1,404,485.91 |
1,404,485.91 | ||||
|
6、技术指导、监督、解决纠纷、监测Technical advice, supervision, dispute solution, monitoring |
101,926.00 |
101,926.00 |
963,164.80 |
963,164.80 | ||
|
项目工程内容Project Activities |
本期支出Expenditure in 2018-2020 |
累计支出Accumulated Expenditure | ||||
|
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution |
小计Sub-total |
德方赠款German Financial Contribution |
中方配套Chinese Counterpart Contribution | |
|
7、技术人员选树及其他外业工作Tree marking and other field work |
132,255.90 |
132,255.90 | ||||
|
8、县林业局审批森林经营方案FMP approval by CFBs |
149,144.50 |
149,144.50 | ||||
|
(六)工作人员奖励机制Staff incentive system |
||||||
|
五、监测和研究Monitoring and research |
3,600.00 |
1,500.00 |
2,100.00 |
1,132,434.50 |
76,111.00 |
1,056,323.50 |
|
(一)森林可持续经营有形监测Physical SFM Monitoring |
300.00 |
-300.00 |
983,092.50 |
983,092.50 | ||
|
(二)发展一套林业地理信息系统Development of a Forest GIS |
||||||
|
(三)固定样地外业工作、数据处理和资料存档PSP field work, data processing and information filing |
3,600.00 |
1,200.00 |
2,400.00 |
145,342.00 |
72,111.00 |
73,231.00 |
|
(四)工作时间研究Work time study |
4,000.00 |
4,000.00 |
||||
|
(五)社会经济影响监测Socio-economic IM |
||||||
|
六、咨询服务Consultancy |
235,567.32 |
235,567.32 |
10,789,274.68 |
10,789,274.68 |
||
|
(一)咨询公司Consulting company |
99,672.62 |
99,672.62 |
10,653,379.98 |
10,653,379.98 |
||
|
(二)咨询不可预见费Consulting contingency |
||||||
|
(三)森林认证的应用测试(研究)Application test for SFM Certification (study) |
||||||
|
(四)德国的考察及考察费用Travel and visiting expenses in Germany |
135,894.70 |
135,894.70 |
135,894.70 |
135,894.70 |
||
|
七、不可预见费Contingencies |
||||||
|
合 计Total |
5,967,192.89 |
748,724.84 |
5,218,468.05 |
64,788,377.63 |
33,240,397.93 |
31,547,979.70 |
(三) 德方资金支出及报账明细表
ⅲ.Request for Reimbursement from German Financial Contribution
|
德方资金支出及报账明细表 | |||
|
Request for Reimbursement from German Financial Contribution | |||
|
2020年12月31日 | |||
|
(As of December 31, 2020) | |||
|
中德会报03表 | |||
|
SGFP GZ Financial Statement No. 03 | |||
|
编报单位:中德财政合作贵州省森林可持续经营项目办公室 |
单位:人民币元 | ||
|
Prepared unit:Guizhou Provincial Forest Sustainable Management Office Financed by the Sino-German Financial Cooperation |
Currency unit: RMB yuan | ||
|
项目工程内容Project working field |
累计支出Accumulative Expenditure |
累计报账Accumulative reimbursed |
还未报账款Amoutn to be reimbursed |
|
一、森林可持续经营Sustainable Forest Management |
18,794,727.96 |
18,774,932.90 |
19,795.06 |
|
(一)森林可持续经营规划Sustainable Forest Planning |
1,606,578.22 |
1,649,197.11 |
-42,618.89 |
|
1、地理信息系统、地图和各种规划设备GIS, maps and various planning equipment |
14,160.00 |
14,160.00 |
|
|
2、GPS、罗盘仪和角规器GPS, compass, clinometer |
74,340.00 |
70,800.00 |
3,540.00 |
|
3、参与式林业方法(村级、建立森林经营单位)Participatory Approach (sub-village level, FMU) |
1,289,317.94 |
1,289,246.99 |
70.95 |
|
(1)森林经营单位行政管理费FMU administrative costs |
1,050,890.54 |
1,057,666.21 |
-6,775.67 |
|
(2)基于监测合格面积(实施成功)而付给森林经营单位的奖励费Success-based incentives for FMU |
159,640.60 |
155,193.98 |
4,446.62 |
|
(3)森林经营单位合作社会计核算费Forest cooperative accounting |
77,453.00 |
75,053.00 |
2,400.00 |
|
(4)参与式宣传材料费Participatory approach materials |
1,333.80 |
1,333.80 |
|
|
4、森林可持续经营规划(村级)Forest Management Planning (FMU level) |
228,760.28 |
274,990.12 |
-46,229.84 |
|
(二)森林可持续经营的实施SFM Implementation |
13,901,357.46 |
13,838,943.46 |
62,414.00 |
|
1、间伐Thinning |
5,962,997.68 |
5,806,117.10 |
156,880.58 |
|
项目工程内容Project working field |
累计支出Accumulative Expenditure |
累计报账Accumulative reimbursed |
还未报账款Amoutn to be reimbursed |
|
(1)间伐劳务费Thinning labor fees |
4,722,725.90 |
5,027,564.37 |
-304,838.47 |
|
(2)林木标记劳务费Tree marking labor fees |
1,174,825.87 |
715,889.08 |
458,936.79 |
|
(3)间伐材料费Thinning materials fees |
65,445.91 |
62,663.65 |
2,782.26 |
|
2、栽植Planting |
1,109,055.60 |
1,061,298.00 |
47,757.60 |
|
(1)苗木费Seedling fees |
2,918.40 |
2,918.40 | |
|
(2)劳务费Labour fees |
930,859.20 |
896,490.00 |
34,369.20 |
|
(3)栽植材料费Planting materials fees |
175,278.00 |
164,808.00 |
10,470.00 |
|
3、人工促进天然林更新(ANR)Assisted Natural Regeneration (ANR) |
148,867.20 |
156,168.00 |
-7,300.80 |
|
4、抚育Tending |
4,366,728.00 |
4,367,628.00 |
-900.00 |
|
5、改造Transformation |
189,216.00 |
189,216.00 |
|
|
6、天然更新、保护Natural Regeneration / protection |
768,758.68 |
861,372.76 |
-92,614.08 |
|
7、一般性森林保护General forest protection |
1,355,734.30 |
1,397,143.60 |
-41,409.30 |
|
(三)基础设施建设Infrastructure |
2,815,842.60 |
2,815,832.13 |
10.47 |
|
1、公路与便道Roads and paths |
2,741,544.60 |
2,741,544.60 |
|
|
2、标志牌Signboards |
74,298.00 |
74,287.53 |
10.47 |
|
(四)森林工具Forest tools |
470,949.68 |
470,960.20 |
-10.52 |
|
1、油据和安全设置Chain saws and safety set |
470,949.68 |
470,960.20 |
-10.52 |
|
2、手据、手推车和救火工具Hand saws, carts and fire fighting tools |
|||
|
3、其他工作器械Other working appliances |
|||
|
二、培训和推广Training and Extension |
119,673.30 |
121,353.30 |
-1,680.00 |
|
(一)培训设备Training Equipment |
|||
|
(二)培训和规划研讨会Training and planning workshops |
1,008.00 |
-1,008.00 | |
|
项目工程内容Project working field |
累计支出Accumulative Expenditure |
累计报账Accumulative reimbursed |
还未报账款Amoutn to be reimbursed |
|
(三)国内学习考察Domestic Study Tours |
|||
|
(四)国际学习考察International study tour |
|||
|
1、国际航班International Flights |
|||
|
2、德国的考察和考察费用Travel and visiting expenses in Germany |
|||
|
(五)展室(百里杜鹃森林公园)Exhibition house (Azalea Forest Park) |
|||
|
(六)采伐工人培训费Forest worker training |
119,673.30 |
120,345.30 |
-672.00 |
|
三、中国南方可持续经营项目规划的贡献Contribution to South-China SFM Programme |
112,559.80 |
110,432.00 |
2,127.80 |
|
(一)研讨会和会议的参与Participation in workshops and conferences |
35,484.40 |
34,812.40 |
672.00 |
|
(二)研讨会和会方的组织Organisation of workshops and conferences |
23,460.30 |
22,004.50 |
1,455.80 |
|
(三)项目经验的整理Documentation of Project experience |
53,615.10 |
53,615.10 |
|
|
四、项目管理Project management |
3,348,051.19 |
3,348,051.19 |
|
|
(一)项目整体规划(实施计划、费用投资计划、年度工作计划)Overall Project Planning (PO, CFP, AWP) |
|||
|
(二)四轮驱动汽车、面包车、摩托车4WD vehicles, minibus, motorbikes |
3,216,451.19 |
3,216,451.19 |
|
|
(三)办公设备Office equipment |
|||
|
(四)项目运行费用Project running costs |
131,600.00 |
131,600.00 |
|
|
1、车辆运行费用Vehicles running costs |
|||
|
2、办公运行费用Office running costs |
131,600.00 |
131,600.00 |
|
|
(五)工作人员补助Staff allowances |
|||
|
1、工作人员津贴Staff field allowances |
|||
|
2、工作人员住宿费Staff hotel fees |
|||
|
3、工作人员交通费Staff transport fees |
|||
|
4、技术人员实施参与式林业第一阶段(项目宣传)PAF 1st phase |
|||
|
项目工程内容Project working field |
累计支出Accumulative Expenditure |
累计报账Accumulative reimbursed |
还未报账款Amoutn to be reimbursed |
|
5、技术人员森林经营外业规划Forest management planning |
|||
|
6、技术指导、监督、解决纠纷、监测supervision, monitoring, dispute resolution |
|||
|
7、技术人员选树及其他外业工作Tree marking and other field work |
|||
|
8、县林业局审批森林经营方案FMP approval by CFBs |
|||
|
(六)工作人员奖励机制Staff incentive system |
|||
|
五、监测和研究Monitoring and research |
76,111.00 |
73,531.00 |
2,580.00 |
|
(一)森林可持续经营有形监测Physical SFM Monitoring |
300.00 |
-300.00 | |
|
(二)发展一套林业地理信息系统Development of a Forest GIS |
|||
|
(三)固定样地外业工作、数据处理和资料存档PSP field work, data processing and information filing |
72,111.00 |
69,231.00 |
2,880.00 |
|
(四)工作时间研究Work time study |
4,000.00 |
4,000.00 |
|
|
(五)社会经济影响监测Socio-economic IM |
|||
|
六、咨询服务Consultancy |
10,789,274.68 |
10,789,274.68 |
|
|
(一)咨询公司Consulting company |
10,653,379.98 |
10,653,379.98 |
|
|
(二)咨询不可预见费Consulting contingency |
|||
|
(三)森林认证的应用测试(研究)Application test for SFM Certification (study) |
|||
|
(四)德国的考察及考察费用Travel and visiting expenses in Germany |
135,894.70 |
135,894.70 |
|
|
七、不可预见费Contingencies |
|||
|
合计Total |
33,240,397.93 |
33,217,575.07 |
22,822.86 |
(四) 配套资金到位情况表
ⅳ.Chinese Counterpart Contribution Fulfillment
|
配套资金到位情况表 | |||||
|
Chinese Counterpart Contribution Fulfillment | |||||
|
2020年12月31日 | |||||
|
(As of December 31, 2020) | |||||
|
中德会报04表 | |||||
|
SGFP GZ Financial Statement No. 04 | |||||
|
编报单位:中德财政合作贵州省森林可持续经营项目办公室 |
单位:人民币元 | ||||
|
Prepared unit:Guizhou Provincial Forest Sustainable Management Office Financed by the Sino-German Financial Cooperation |
Currency unit: RMB yuan | ||||
|
项目Item |
上年累计到位Fufilled CCC till 2015 |
本年计划Annual plan |
本年实际已到位Actual fulfilled funds |
本年到位%Fulfilled rate |
本年累计到位Fulfilled funds in total |
|
合 计Total |
38,542,300.00 |
-518,799.13 |
38,023,500.87 | ||
|
一、省级配套Provincial Counterpart Funds |
3,860,000.00 |
100.00% |
3,860,000.00 | ||
|
二、贵阳市配套Guiyang Municipal Counterpart Funds |
13,843,600.00 |
-489,147.68 |
100.00% |
13,354,452.32 | |
|
其中:贵阳市本级配套Including: CCC for GY MPO |
6,896,800.00 |
6,896,800.00 | |||
|
开阳县配套CCC for KY CPO |
3,473,400.00 |
-489,147.68 |
100.00% |
2,984,252.32 | |
|
息烽县配套CCC for XF CPO |
3,473,400.00 |
100.00% |
3,473,400.00 | ||
|
三、毕节市配套Bijie Municipal Counterpart Funds |
20,838,700.00 |
-29,651.45 |
100.00% |
20,809,048.55 | |
|
其中:毕节市本级配套Including: CCC for BJ MPO |
4,168,500.00 |
-29,651.45 |
100.00% |
4,138,848.55 | |
|
黔西县配套CCC for QX CPO |
4,630,500.00 |
100.00% |
4,630,500.00 | ||
|
金沙县配套CCC for JS CPO |
5,556,600.00 |
100.00% |
5,556,600.00 | ||
|
大方县配套CCC for DF CPO |
4,630,500.00 |
100.00% |
4,630,500.00 | ||
|
百里杜鹃配套CCC for AZ CPO |
1,852,600.00 |
100.00% |
1,852,600.00 | ||
(五) 固定资产明细表
ⅴ.Schedule of fixed assets
|
固定资产明细表 | ||||||
|
Inventory of fixed Assets | ||||||
|
2020年12月31日 | ||||||
|
(As of December 31, 2020) | ||||||
|
中德会报05表 | ||||||
|
SGFP GZ Financial Statement No. 05 | ||||||
|
编报单位:中德财政合作贵州省森林可持续经营项目办公室 |
单位:人民币元 | |||||
|
Prepared unit:Guizhou Provincial Forest Sustainable Management Office Financed by the Sino-German Financial Cooperation |
Currency unit: RMB yuan | |||||
|
序号Serial number |
类别名称Item |
规格型号Specifications |
数量Number |
单价Unit Price |
金额Total price |
备注Remark |
|
一 |
车辆Vehicle |
3,469,144.86 |
||||
|
1、三菱越野汽车Mitsubishi off-road |
欧蓝德EX2998CCOutlander EX2998CC |
11 |
268,914.35 |
2,958,057.86 |
德方购车款2,733,500元,中方购置税等224,557.86元Vehicle procurement borne from GFC by 2,733,500 Yuan, and procurement tax from CCC by 224,557.86 Yuan. | |
|
2、小型客车Minibus |
奔驰伊思坦纳SH6492Bens Istana SH6492 |
1 |
247,487.00 |
247,487.00 |
||
|
3、二轮摩托车Motor cycle |
宗申ZS150-6CZong Shen ZS150-6C |
16 |
6,100.00 |
97,600.00 |
德方购车款80,000元,中方购置税17,600元Vehicle procurement borne from GFC by 80,000 Yuan,procurement tax from CCC by 17,600 Yuan | |
|
4、二轮摩托车Motor cycle |
宗申ZS150-6CZong Shen ZS150-7C |
8 |
5,850.00 |
46,800.00 |
息烽县项目办8辆摩托车8 for Xifeng CPO | |
|
5、二轮摩托车Motor cycle |
宗申ZS150-6CZong Shen ZS150-8C |
8 |
5,500.00 |
44,000.00 |
开阳县项目办8辆摩托车8 for Kaiyang CPO | |
|
6、二轮摩托车Motor cycle |
宗申ZS150-6CZong Shen ZS150-9C |
8 |
6,900.00 |
55,200.00 |
黔西县项目办8辆摩托车8 for Qianxi CPO | |
|
7、二轮摩托车Motor cycle |
宗申ZS150-6CZong Shen ZS150-10C |
4 |
5,000.00 |
20,000.00 |
百里杜鹃项目办4辆摩托车4 for Azalea CPO | |
|
二 |
办公设备Office equipment |
1,050,783.00 |
||||
|
序号Serial number |
类别名称Item |
规格型号Specifications |
数量Number |
单价Unit Price |
金额Total price |
备注Remark |
|
1、好译通电子词典Besta electric dictionary |
1 |
3,150.00 |
3,150.00 |
省项目办PPO | ||
|
2、电脑Computer |
1 |
9,100.00 |
9,100.00 |
省项目办PPO | ||
|
3、电脑Computer |
1 |
7,500.00 |
7,500.00 |
省项目办PPO | ||
|
4、台式电脑Desktopcomputer |
联想M4050TLenovo M4050T |
10 |
6,550.00 |
65,500.00 |
各项目办1台1 for every Project Unit | |
|
5、台式电脑Desktop computer |
联想启天M6900Lenovo M6900 |
8 |
6,000.00 |
48,000.00 |
息烽、黔西、大方、百里杜鹃项目办各1台,开阳、金沙各2台1respectively for XF, QX, DF and AZ, and 2 respectively for KY and JS CPOs | |
|
6、A4激光打印机A4 laser printer |
富士施乐3428DFuji Xerox 3428D |
10 |
3,000.00 |
30,000.00 |
各项目办1台1 for every Project Unit | |
|
7、A3激光打印机A3 laser printer |
富士施乐3055DFuji Xerox 3055D |
1 |
24,500.00 |
24,500.00 |
省项目办PPO | |
|
8、A4激光打印机A4 laser printer |
富士施乐3117Fuji Xerox 3117 |
8 |
1,350.00 |
10,800.00 |
息烽、黔西、大方、百里杜鹃项目办各1台,开阳、金沙各2台1 respectively for XF, QX, DF and AZ, and 2 respectively for KY and JS CPOs | |
|
9、A4扫描仪A4 scanner |
中晶4850IIIMicrotek 4850III |
3 |
800.00 |
2,400.00 |
省项目办、监测中心、贵阳市项目办PPO, MC, GY MPO | |
|
10、A3扫描仪A3 scanner |
中晶800XLMicrotek 800XL |
6 |
8,200.00 |
49,200.00 |
各县项目办1台1 for every CPO | |
|
11、复印机Photo copy machine |
富士施乐2055CPFuji Xerox 2055CP |
1 |
28,500.00 |
28,500.00 |
省项目办PPO | |
|
12、笔记本电脑Laptop computer |
联想昭阳E43ALenovo E43A |
2 |
8,300.00 |
16,600.00 |
省项目办、监测中心各1台1 respectively for PPO and MC | |
|
13、笔记本电脑Laptop computer |
联想昭阳E43ALenovo E43A |
8 |
6,950.00 |
55,600.00 |
2个市项目办及6个县项目办各一台1respectively for 2 MPOs and 6 CPOs | |
|
14、数码相机Digital camera |
尼康D3000KNikon D3000K |
10 |
4,950.00 |
49,500.00 |
各项目办1台1 for every Project Unit | |
|
15、数码摄像机Digital video camera |
索尼XR500ESony XR500E |
4 |
10,300.00 |
41,200.00 |
省项目办、监测中心、贵阳、毕节各一台1 respectively for PPO, MC, GY and BJ MPOs | |
|
16、数码摄像机Digital video camera |
索尼XR100ESony XR100E |
6 |
6,200.00 |
37,200.00 |
各县项目办1台1 for every CPO | |
|
17、财务软件Accountant's software |
金算盘软件Jin Suanpan (Golden abacus) |
10 |
8,010.00 |
80,100.00 |
各项目办1套1 for every Project Unit | |
|
18、出纳软件Cashier's software |
金算盘软件Jin Suanpan (Golden abacus) |
2 |
2,980.00 |
5,960.00 |
金沙、息烽项目办JS and XF CPOs | |
|
序号Serial number |
类别名称Item |
规格型号Specifications |
数量Number |
单价Unit Price |
金额Total price |
备注Remark |
|
19、复印机Photo copy machine |
富士施乐1080NDCFuji Xerox 1080NDC |
9 |
6,400.00 |
57,600.00 |
2个市级项目办、6个县项目办、监测中心1 respectively for 2 MPOs, 6 CPOs and MC | |
|
20、复印机Photo copy machine |
富士施乐C3055Fuji Xerox C3055 |
9 |
17,800.00 |
160,200.00 |
2个市级项目办、6个县项目办、监测中心1 respectively for 2 MPOs, 6 CPOs and MC | |
|
21、保管柜Storage cabinet |
宝塔牌80Baota 80 |
1 |
1,730.00 |
1,730.00 |
息烽项目办XF CPO | |
|
22、台式电脑Desktop computer |
宏碁/acer Veriton M275Acer Veriton M275 |
1 |
7,000.00 |
7,000.00 |
毕节项目办本级BJ MPO | |
|
23、打印机Printer |
兄弟双面激光打印机HL-5340DBrother double sided laser printer HL-5340D |
1 |
2,850.00 |
2,850.00 |
毕节项目办本级BJ MPO | |
|
24、保险柜Safe |
恒翔FDG-A1/D-53Hengxiang FDG-A1/D-53 |
1 |
2,200.00 |
2,200.00 |
毕节项目办本级BJ MPO | |
|
25、验钞机Currency detector |
维融WJD-HK6060Weirong WJD-HK6060 |
1 |
1,700.00 |
1,700.00 |
毕节项目办本级BJ MPO | |
|
26、保险柜Safe |
LTFG-A |
1 |
980.00 |
980.00 |
金沙项目办JS CPO | |
|
27、笔记本电脑Laptop |
联想Lenovo |
6 |
7,500.00 |
45,000.00 |
息烽项目办XF CPO | |
|
28、出纳软件Cashier's software |
金算盘软件Jin Suanpan (Golden abacus) |
1 |
2,980.00 |
2,980.00 |
开阳县项目办KY CPO | |
|
29、台式电脑Desktop computer |
联想Lenovo |
8 |
3,580.00 |
28,640.00 |
金沙项目办JS CPO | |
|
30、激光打印机Laser printer |
施乐Xerox |
4 |
900.00 |
3,600.00 |
金沙项目办JS CPO | |
|
31、装订机Book binding machine |
1 |
680.00 |
680.00 |
金沙项目办JS CPO | ||
|
32、电脑computer |
联想T4900DLenovo T4900D |
2 |
4,280.00 |
8,560.00 |
黔西县项目办QX CPO | |
|
33、笔记本电脑Laptop |
戴尔UR-2748 |
3 |
8,266.00 |
24,800.00 |
金沙项目办JS CPO | |
|
34、饮水机Waterhoter&cooler |
1 |
898.00 |
898.00 |
金沙项目办JS CPO | ||
|
35、打印机 printer |
东芝2500AC |
1 |
19,400.00 |
19,400.00 |
贵阳市项目办GY MPO | |
|
36、联想电脑Lenovo computer |
1 |
6,800.00 |
6,800.00 |
息烽县项目办XF CPO | ||
|
序号Serial number |
类别名称Item |
规格型号Specifications |
数量Number |
单价Unit Price |
金额Total price |
备注Remark |
|
37、兄弟打印机Braother printer |
1 |
1,580.00 |
1,580.00 |
息烽县项目办XF CPO | ||
|
38、装订机Book binding machine |
1 |
3,800.00 |
3,800.00 |
开阳县项目办KY CPO | ||
|
39、电脑 computer |
1 |
5,120.00 |
5,120.00 |
息烽县项目办XF CPO | ||
|
40、联想电脑Lenovo computer |
扬天T4900D |
1 |
6,880.00 |
6,880.00 |
黔西县项目办QX CPO | |
|
41.复印机 Photo copy machine |
夏普2008UC |
1 |
15,500.00 |
15,500.00 |
黔西县项目办QX CPO | |
|
42、联想电脑Lenovo computer |
1 |
9,400.00 |
9,400.00 |
黔西县项目办QX CPO | ||
|
43、平板电脑Laptop |
1 |
18,120.00 |
18,120.00 |
黔西县项目办QX CPO | ||
|
44、联想电脑 Lenovo computer |
1 |
4,980.00 |
4,980.00 |
金沙项目办JS CPO | ||
|
45、笔记本电脑Laptop |
戴尔灵越7570-R1745P |
1 |
7,950.00 |
7,950.00 |
贵阳市项目办GY MPO | |
|
46、联想电脑 Lenovo computer |
扬天M4000E |
2 |
6,950.00 |
13,900.00 |
贵阳市项目办GY MPO | |
|
47、打印机 Printer |
富士施乐S2011N |
1 |
7,950.00 |
7,950.00 |
贵阳市项目办GY MPO | |
|
48、摄像机camera |
索尼FDR-AX30 |
1 |
5,990.00 |
5,990.00 |
贵阳市项目办GY MPO | |
|
49、照相机 camera |
佳能EOS-77D |
1 |
7,990.00 |
7,990.00 |
贵阳市项目办GY MPO | |
|
50、录音笔Voice recorder |
索尼ICD-TX650 |
1 |
1,195.00 |
1,195.00 |
贵阳市项目办GY MPO | |
|
三 |
培训设备Training facility |
71,370.00 |
||||
|
1、投影仪Beamer |
佳能7260Canon 7260 |
10 |
6,900.00 |
69,000.00 |
9个项目办,监测中心9 Project Units and MCrespectively | |
|
2、DVD播放器DVD player |
中兴ZTE |
3 |
300.00 |
900.00 |
贵阳市本级、息烽、大方各1个1 respectively for GY MPO, XF and DF CPOs | |
|
3、白板White board |
(贤士1.5*1Xianshi 1.5*1 |
3 |
490.00 |
1,470.00 |
贵阳市本级、息烽、大方各1个1respectively for GY MPO, XF and DF CPOs | |
|
四 |
林业工具设备Foresttool/appliance |
231,692.20 |
||||
|
1、地理信息系统加密锁Encryption lock for GIS |
2 |
3,000.00 |
6,000.00 |
金沙项目办JS CPO | ||
|
2、油锯及配件Chainsaw and spare parts |
1 |
27,945.20 |
27,945.20 |
息烽项目办XF CPO | ||
|
序号Serial number |
类别名称Item |
规格型号Specifications |
数量Number |
单价Unit Price |
金额Total price |
备注Remark |
|
3、油锯Chainsaw |
20 |
2,962.00 |
59,240.00 |
金沙项目办5台、开阳、黔西、大方项目办各4台、百里杜鹃3台3 for AZ,4 for KY,QX,DF respectively and 5 for JS CPO. | ||
|
4、油锯Chainsaw |
1 |
2,900.00 |
2,900.00 |
黔西1台QX CPO | ||
|
5、集材手推车Loffinf truck |
4 |
1,766.00 |
7,064.00 |
金沙项目办1台、开阳、黔西、大方项目办各1台For KY, QX, DF and JS CPOs | ||
|
6、手动绞车manual winches |
3 |
1,850.00 |
5,550.00 |
金沙项目办1台、开阳项目办1台、黔西项目办1台For KY, QX and JS CPOsrespectively | ||
|
7、GPS采集器及软件 GPS collector |
10 |
8,850.00 |
88,500.00 |
开阳、息烽、金沙、大方、百里杜鹃各2台2 for KY, XF, JS,DF and AZ CPOsrespectively | ||
|
8、GPS采集器及软件 GPS collector |
2 |
8,050.00 |
16,100.00 |
黔西县项目办 QX CPO | ||
|
9、油锯Chainsaw |
1 |
8,593.00 |
8,593.00 |
息烽项目办XF CPO | ||
|
10、油锯Chainsaw |
14 |
700.00 |
9,800.00 |
大方项目办、开阳项目办各7台7 for DF, KY CPOsrespectively | ||
|
五 |
家具用具Office furniture |
30,820.00 |
||||
|
1、文件柜Folder cupboard |
2 |
850.00 |
1,700.00 |
金沙项目办JS CPO | ||
|
2、文件柜Folder cupboard |
1 |
1,200.00 |
1,200.00 |
金沙项目办JS CPO | ||
|
3、办公桌椅Working desk and chair |
6 |
810.00 |
4,860.00 |
金沙项目办JS CPO | ||
|
4、沙发sofa |
2 |
840.00 |
1,680.00 |
金沙项目办JS CPO | ||
|
5、通达风电暖炉Electric warming oven |
1 |
1,800.00 |
1,800.00 |
大方项目办DF CPO | ||
|
6、沙发sofa |
1 |
8,400.00 |
8,400.00 |
百里杜鹃项目办AZCPO | ||
|
7、文件柜Folder cupboard |
1 |
4,500.00 |
4,500.00 |
黔西项目办QX CPO | ||
|
8、沙发sofa |
1 |
1,380.00 |
1,380.00 |
黔西项目办QX CPO | ||
|
9、文件柜Folder cupboard |
1800*830*380 |
5 |
480.00 |
2,400.00 |
金沙项目办JS CPO | |
|
10、文件柜Folder cupboard |
2 |
1,450.00 |
2,900.00 |
贵阳市项目办GY MPO | ||
|
六 |
通讯设备Communication equipment |
|||||
|
合计Total |
4,853,810.06 |
|||||
(六) 应收、应付款明细表
ⅵ.Account Receivable and Account Payable
|
应收、应付款明细表 | |||
|
Account Receivable and Account Payable | |||
|
2020年12月31日 | |||
|
(As of December 31, 2020) | |||
|
中德会报06表 | |||
|
SGFP GZ Financial Statement No. 06 | |||
|
编报单位:中德财政合作贵州省森林可持续经营项目办公室 |
单位:人民币元 | ||
|
Prepared unit:Guizhou Provincial Forest Sustainable Management Office Financed by the Sino-German Financial Cooperation |
Currency unit: RMB yuan | ||
|
应收款Account receivable |
金额Amount |
应付款Account payable |
金额Amount |
|
一、贵阳市项目办 Guiyang MPO |
84,580.00 |
||
|
1、垫付森林体验中心经费 FEPC opening ceremony costs borne by Guiyang MPO. (Remark: In the next Financial Report, this cost will be shift from Account Receivable and Account Payable to CCC costs.) |
84,580.00 |
||
|
合计Total |
84,580.00 |
合计Total |
- |
(七)财务报表附注
财务报表附注
1.项目基本情况
中德森林项目总投资8134万元,其中:德方赠款450万欧元,折合人民币4275万元,占总投资52.55%;国内配套人民币3859万元,占总投资47.45%。规划面积35,000公顷。在开阳、息烽、金沙、大方、黔西5个县及百里杜鹃管委会实施。中德森林项目通过引进德国近自然林理念和技术,提高森林经营水平,促进森林可持续发展,为我国南方集体林区开展森林经营提供模式和经验。
2.会计政策
项目依据的是中德两国政府签订的《财政协议》及贵州省财政厅、贵州省林业厅签订的转赠协议、财政分离协议、会谈纪要、项目咨询合同等文本规定和国家财务制度有关规定;该项目执行的是《事业单位会计制度》。
项目资金管理实行“统一标准、统一核算、统一账簿”的原则,财务核算按照贵州省制定的《会计核算实施办法》(试行)执行。
2.1财务报表的合并原则
本财务报表由贵州省省本级项目办公室、息烽县、开阳县、金沙县、大方县、黔西县、百里杜鹃管理委员会项目办公室提交的财务报表,按照汇总合并报表原则编制而成,合并报表反映了我省该项目全部项目支出、德国复兴开发银行赠款资金和贵州省各级配套资金等相关的重要财务信息。
2.2会计核算基础
本项目会计核算统一采用权责发生制;项目记账采用借贷记账法,遵循“有借必有贷,借贷必相等”的记账规则;本项目会计核算以“人民币”为记账本位币,“元”以下填至“分”;本项目会计核算年度采用公历年制,自公历1月1日至12月31日为一个会计年度。
3. 2018-2020年中德森林项目财务报表情况为:
3.1 2018年至2020年中德森林项目发生项目支出5,967,192.89元,截至2020年12月31日,累计支出64,788,377.63元,其中:
森林可持续经营本期支出3,029,923.06元,累计支出34,196,119.09元;培训和推广本期支出5,000.00元,累计支出1,062,387.90元;
中国南方可持续经营项目规划的贡献本期支出211,700.00元,累计支出371,860.00元;
项目管理本期支出2,481,402.51元,累计支出17,236,301.46元;
监测和研究本期支出3,600.00元,累计支出1,132,434.50元;
咨询服务本期支出235,567.32元,累计支出10,789,274.68元。
3.2截至2020年12月31日,中德森林项目支出中,德方赠款累计支出33,240,397.93元,其中:
森林可持续经营支出18,794,727.96元;
培训和推广支出119,673.30元;
中国南方可持续经营项目规划的贡献支出112,559.80元;
项目管理支出3,348,051.19元;
监测和研究支出76,111.00元;
咨询服务支出10,789,274.68元。
3.3 截至2020年12月31日,中德森林项目支出中,中方配套累计支出31,547,979.70元,其中:
森林可持续经营支出15,401,391.13元;
培训和推广支出942,714.60元;
中国南方可持续经营项目规划的贡献支出259,300.20元;
项目管理支出13,888,250.27元;
监测和研究支出1,056,323.50元。
3.4 截至2020年12月31日,中德森林项目固定资产为4,853,810.06元,包括:
三菱-欧蓝德EX豪华版越野车(11辆)、伊思坦纳SH6492面包车(1辆),二轮摩托车(44辆),价值3,469,144.86元;
办公设备1,050,783.00元;
培训设备71,370.00元;
林业工具设备231,692.20元;
家具用具30,820.00元。
3.5 2020年12月31日,中德森林项目应收款项84,580元,为贵阳市项目办垫付森林体验中心费用。
3.6截至2020年12月31日,中德森林项目其他收入累计551,044.18元,为利息收入。
4. 中德森林项目配套资金计划38,542,300元,累计实际到位38,542,300元,到位率100.00%。
5.其他需要说明的情况
中德森林项目配套资金累计实际到位38,542,300元,到位率100.00%。2018年11月30日,开阳县将结余的中德森林项目配套资金489,147.68元交回县财政;2020年9月,毕节市将结余的中德森林项目配套资金29,651.45上缴财政,已销户。
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中德森林项目执行过程中相关单位国家法规和项目赠款协定遵守情况、内部控制和项目管理情况、项目绩效及上期审计建议整改落实情况。我们注意到上期审计报告中提出需加强项目成果推广,省办及市县项目办在项目实施后对项目进行了总结,并出版了《贵阳市马尾松林近自然森林可持续经营实施效果与评价》《森林可持续经营毕节实践》《中德财政合作贵州省森林可持续经营技术》等书籍及拍摄了“中德财政合作森林可持续经营项目书写贵州林业发展新篇章”专题片对该项目实施成果进行推广,2017年该项目还获得贵州省省直机关创新项目一等奖,但审计过程中我们发现存在如下问题:
管理方面存在的问题
(一)部分项目办未按审计建议及时清理项目结存资金。
上期审计报告建议你办在2018年10月底项目期终评估后,及时督促各级项目办及时清理结存资金上缴财政,并核销项目银行专户。截至2020年12月底,仍有3个县项目办未清理上缴结存资金279.66万元,其中:息烽县105.95万元,大方县50.08万元,黔西县123.63万元;开阳、息烽、大方、黔西、金沙和百里杜鹃等6个县项目办未核销专户。
建议你办督促相关市、县项目办及时清理结余资金上缴财政并核销银行专户。
(二)2个县项目办挤占项目结余资金131.77万元。
1.2020年,2个县项目办将项目结余资金8.14万元用于弥补行政运行经费,其中:黔西县3.6万元,金沙县4.54万元。
2.2021年1月,由于黔西县林业局发生其他造林项目应付工程款纠纷,黔西县项目办的项目结余资金123.63万元被法院强制执行用于支付黔西县林业局其他造林项目工程款。
建议你办督促相关项目办将挤占的结余资金收回并上缴同级财政。
审计发现问题的整改情况:
截至2021年9月底,关于部分项目办的结存资金未及时清理的问题,3个县项目办已将结存资金279.66万元清理上缴同级财政,仍有3个县项目办(大方县、金沙县、百里杜鹃)未核销专户;关于2个县项目办挤占项目结余资金131.77万元的问题,涉及黔西县项目办的127.23万元已收回,金沙县项目办的4.54万元未收回。
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