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世界银行贷款铜仁农村公路项目

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审计报告:

一、审计师意见

审计师意见

铜仁世行贷款铜仁交通项目建设领导小组办公室

 

我们审计了世界银行贷款铜仁农村公路项目20181231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。

 

(一)项目执行单位及贵州省财政厅对财务报表的责任

 

编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办的责任,编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目财务报表,并使其实现公允反映;

1.2.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作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的会计准则、会计制度和本项目贷款协定的要求编制,公允反映了世界银行贷款铜仁农村公路项目20181231日的财务状况及截至该日同年度的财务收支、项目执行和专用账户收支情况。

 

(四)其他事项

我们审查了本期内省财政厅报送给世界银行的第GUIZHOU-08 GUIZHOU-12号提款申请书及所附资料。我们认为,这些资料均符合贷款协议的要求,可以作为申请提款的依据。

 

本审计师意见之后,共同构成审计报告的还有两项内容:财务报表及财务报表附注和审计发现的问题及建议。

 

 

 

 

 

 

 

二、财务报表及财务报表附注

. Financial Statements and Notes to the Financial Statements

(一)资金平衡表

i. Balance Sheet

BALANCE SHEET

20181231

(As ofDecember 31, 2018)

项目名称:世界银行贷款铜仁农村公路项目

Project Name:Guizhou Tongren Rural Transport Project Financed by the World Bank                                          

编报单位:铜仁市世行贷款铜仁交通项目建设领导小组办公室

Prepared by:The office of the construction leading group of the World Bank loan of Tongren transportation project货币单位:人民币元Currency Unit: RMB Yuan

资 金 占 用

AApplication of Fund

行次

Line

No.

期初数

Beginning Balance

期末数

Ending Balance

资 金 来 源

           Sources of Fund          

行次L 行次

Line

No.

No.

期初数

Beginning Balance

Qqim    期末数

    Ending Balance

一、项目支出合计             Total Project Expenditures                                                      

1

227,017,003.38

591,930,511.84

一、项目拨款合计                                                                                                                         Total Project Appropriation Funds                           

28

34,952,747.51

43,902,564.45

    1. 交付使用资产                                                                                                                        Fixed Assets Transferred                                                   

2

二、项目资本与项目资本公积                                                                                                                Project Capital and Capital Surplus

29

    2. 待核销项目支出                                                                                                             Construction Expenditures to be Disposed

3

其中:捐赠款                                                                                                                        Including: Grants                                                                    

30

3. 转出投资                                                                                                                        Investments Transferred-ou

4

三、项目借款合计                                                                                                                           Total Project Loan

31

376,601,628.55

668,663,283.51

    4. 在建工程                                                                                                                 Construction in Progress

5

227,017,003.38

591,930,511.84

    1. 项目投资借款                                                                                                                          Total Project Investment Loan                                                      

32

376,601,628.55

668,663,283.51

二、应收生产单位投资借款                                                                                                             Investment Loan Receivable

6

    (1) 国外借款                                                                                                                          Foreign Loan

33

376,601,628.55

668,663,283.51

其中:应收生产单位世行贷款                                                                                                       Including:World Bank Investment Loan Receivable        

7

其中:国际开发协会                                            Including: IDA

34

三、拨付所属投资借款                                                                                                                    Appropriation of Investment Loan

8

国际复兴开发银行                                                                                                             IBRD               

35

376,601,628.55

668,663,283.51

其中:拨付世行贷款                                                                                                                 Including :Appropriation of World Bank Investment Loan

9

技术合作信贷                                                                                                                 Technical Cooperation                                                  

36

四、器材                                                                                                                              Equipment                                                              

10

联合融资                                                                                                                        Co- Financing

37

其中:待处理器材损失                                                                                                                    Including: Equipment Losses in Suspense     

11

    (2) 国内借款                                                                                                                              Domestic Loan

38

五、货币资金合计                                                                                                                          Total Cash and Bank                           

12

154,651,174.13

129,089,540.65

    2. 其他借款                                                                                                                                  Other Loan

39

    1. 银行存款                                                                                                                          Cash in Bank      

13

154,651,174.13

129,089,540.65

四、上级拨入投资借款                                                                                                                           Appropriation of Investment Loan                                                

40

其中:专用账户存款                                                                                                           Including: Special Account          

14

98,030,030.35

57,444,125.55

其中:拨入世行贷款                                                                                                                   Including:World Bank Loan                                                        

41

    2. 现金                                                                                                                                    Cash on Hand                                  

15

五、企业债券资金                                                                                                                                  Bond Fund                                                     

42

六、预付及应收款合计                                                                                                                    Total Prepaid and Receivable                                                

16

51,908,312.50

36,260,331.74

六、待冲项目支出                                                                                                                            Construction Expenditures to be Offset                                                    

43

其中:应收世行贷款利息                                                                                                          Including:World Bank Loan Interest Receivable

17

七、应付款合计                                                                                                                               Total Payable                                                    

44

22,022,113.95

44,714,536.27

应收世行贷款承诺费                                                                                                              World Bank Loan Commitment Fee Receivable                                                  

18

其中:应付世行贷款利息                                                                                                             Including:World Bank Loan Interest Payable                                                 

45

应收世行贷款资金占用费                                                                                                              World Bank Loan Service- Fee Receivable                           

19

应付世行贷款承诺费                                                                                                                                 World Bank Loan Commitment Fee Payable                                                    

46

七、有价证券                                                                                                                              Marketable Securities                                                          

20

应付世行贷款资金占用费                                                                                                         World Bank Loan Service Fee Payable                                          

47

八、固定资产合计                                                                                                                         Total Fixed Assets                                                    

21

八、未交款合计                                                                                                                                Other Payables

48

固定资产原价                                                                                                                           Fixed Assets, Cost      

22

九、上级拨入资金                                                                                                                    Appropriation of Fund                                                        

49

:累计折旧                                                                                                                             Less: Accumulated Depreciation                                        

23

十、留成收入                                                                                                                            Retained Earnings                            

50

固定资产净值                                                                                                    Fixed Assets, Net                                                       

24

固定资产清理                                                                                                                          Fixed Assets Pending Disposal                            

25

待处理固定资产损失                                                                                                               Fixed Assets Losses in Suspense                           

26

资金占用合计                                                                                                                           Total Application of Fund                              

27

433,576,490.01

 

757,280,384.23

 

资金来源合计                                                                                                                               Total Sources of Fund                                                                                                   

51

433,576,490.01

 

757,280,384.23

 

 

 

 

 

 

 

 

 

(二)项目进度表

ii. Summary of Sources and Uses of Funds by Project Component

表(一)

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅰ

本期截至20181231

(For the period ended December 31, 2018

 

项目名称:世界银行贷款铜仁农村公路项目

Project Name:Guizhou Tongren Rural Transport Project Financed by the World Bank                                          

编报单位:铜仁市世行贷款铜仁交通项目建设领导小组办公室

Prepared by:The office of the construction leading group of the World Bank loan of Tongren transportation project

货币单位:人民币元 Currency Unit: RMB Yuan

本期                          

Current Period                                                                                                                                     

累计                               

Cumulative                                                                                                                                    

本期计划额            Current Period Budget

本期发生额           Current Period Actual

本期完成比               Current Period % Completed

项目总计划额                Life of PAD

累计完成额                     Cumulative Actual

累计完成比                 Cumulative % Completed

资金来源合计

Total Sources of Funds                                                                                                  

321,520,000.00

301,011,471.90

93.62%

1,547,654,000.00

712,565,847.96

46.04%

一、国际金融组织贷款  

International Financing                                                                                                               

301,520,000.00

292,061,654.96

96.86%

1,040,550,000.00

668,663,283.51

64.26%

  1. 世行贷款

IBRD

301,520,000.00

292,061,654.96

96.86%

1,040,550,000.00

668,663,283.51

64.26%

二、配套资金

Counterpart Financing                                                                                                                       

20,000,000.00

8,949,816.94

44.75%

507,104,000.00

43,902,564.45

8.66%

1. 有偿配套资金

Other Loan

2. 无偿配套资金

Appropriation funds

20,000,000.00

8,949,816.94

44.75%

507,104,000.00

43,902,564.45

8.66%

资金运用合计(按项目内容)

Total Application of Funds  (by Project Component)                                                                                                                             

321,520,000.00

364,913,508.46

113.50%

1,547,654,000.00

591,930,511.84

38.25%

1.德江

Dejiang

215,000,000.00

239,915,882.59

111.59%

1,007,122,220.50

331,741,615.39

32.94%

2.思南

Sinan

105,000,000.00

96,930,929.40

92.32%

533,594,779.50

233,683,022.06

43.79%

3. 技术援助及项目管理

TA&PM

1,520,000.00

1,066,666.00

70.18%

6,937,000.00

1,066,666.00

15.38%

4.其它 Other

27,000,030.47

25,439,208.39

差异  

Difference                                                                                                                                 

-63,902,036.56

120,635,336.12

1. 应收款变化

Change in Receivables                                                                                                                            

-15,647,980.76

36,260,331.74

2. 应付款变化

Change in Payables                                                                                                                          

-22,692,422.32

-44,714,536.27

3. 货币资金变化

Change in Cash and Bank                                                                                                                       

-25,561,633.48

129,089,540.65

4. 其它    

Other                                                                                                                               


表(二)

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至20181231

(For the period ended December 31, 2018

 

项目名称:世界银行贷款铜仁农村公路项目

Project Name: Guizhou Tongren Rural Transport Project Financed by the World Bank                                                                                    

编报单位:铜仁市世行贷款铜仁交通项目建设领导小组办公室

Prepared by: The office of the construction leading group of the World Bank loan of Tongren transportation project

货币单位:人民币元Currency Unit: RMB Yuan

项目内容                           

Project Component

项目支出

Project Expenditure

累计支出

Cumulative Amount

已交付资产

Assets Transferred

在建工程             Work in Progress

待核销项目支出Construction Expenditures to be Disposed

转出投资Investments Transferred-out

固定资产                 Fixed Asset

流动资产

Current Asset

无形资产

Intangible Asset

递延资产  Deferred Asset

1. 土建工程

Civil Works

506,964,692.36

506,964,692.36

2. 设备和材料

Equipment and Material

3. 咨询服务

Consulting Service

63,994,332.43

63,994,332.43

4. 培训和能力建设

Training and capacity building

1,066,666.00

1,066,666.00

5. 其他

Others

19,904,821.05

19,904,821.05

合计

Total

591,930,511.84

591,930,511.84

(三)贷款协定执行情况表

iii. Statement of Implementation of Loan Agreement

STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT

本期截至20181231

(For the period ended December 31, 2018

项目名称:世界银行贷款铜仁农村公路项目

Project Name: Guizhou Tongren Rural Transport Project Financed by the World Bank                                                                          

编报单位:铜仁市世行贷款铜仁交通项目建设领导小组办公室

Prepared by: The office of the construction leading group of the World Bank loan of Tongren transportation project

货币单位:美元/人民币元 Currency Unit: USD/ RMB Yuan

类            别

Category

核定贷款金额

Loan Amount

美元USD

本年度提款数

Current-period Withdrawals

累计提款数

Cumulative Withdrawals

美元USD

折合人民币RMB

美元USD

折合人民币RMB

1.  工程  Civil works

140,755,000.00

41,363,915.14

270,280,094.31

41,363,915.14

270,280,094.31

1)项目A部分下的工程Part A of the project

98,725,000.00

24,174,390.32

157,960,301.23

24,174,390.32

157,960,301.23

2)项目B部分下的工程Part Bof the project

42,030,000.00

17,189,524.82

112,319,793.08

17,189,524.82

112,319,793.08

2.  货物、非咨询服务、咨询服务、培训研讨和增加的运营费

Goods, Non-consulting services, consultantsservices, training, workshops and Incremental Operating Costs

1,000,000.00

3.先征费  Front-endFee

375,000.00

375,000.00

2,450,325.00

4.  建设期利息  Interest

7,870,000.00

592,651.39

3,872,502.71

896,545.75

5,858,209.24

5.  利率上限或利率上下限溢价

Interest and other charges on the Loan accrued on or before the last Payment Date immediately preceding the Closing Date

6.专用账户Special Account

5,000,000.00

32,671,000.00

15,000,000.00

98,013,000.00

总计Total

150,000,000.00

46,956,566.53

306,823,597.02

57,635,460.89

376,601,628.55

折合汇率:1美元=6.8632元人民币(20181231日)

 

 


(四)专用账户报表

iv. Special Account Statement

SPECIAL ACCOUNT STATEMENT

本期截至20181231

(For the period ended December 31, 2018

 


项目名称:世界银行贷款铜仁农村公路项目

Project Name: Guizhou Tongren Rural Transport Project Financed by the World Bank

贷款号:8534-CN

Loan No. 8534-CN

编报单位:贵州省财政厅

Prepared by: The Finance Department of Guizhou Province

开户银行名称:中国建设银贵阳市京瑞支行

Depository Bank: Guiyang Jingrui branch, Construction Bank of China

账号:52050143360000000421

Account No. : 52050143360000000421

货币种类:美元

Currency: USD


A部分:本期专用账户收支情况

Part A-Account Activity for the Current Period

金  额

Amount

1.期初余额

Beginning Balance

15,002,606.34

增加:

Add:

37,662,105.90

2.本期世行回补总额

Total Amount Deposited this Period by World Bank

37,657,700.33

3.本期利息收入总额(存入专用账户部分)

Total Interest Earned this Period if Deposited in Special Account

4,405.57

4.本期不合格支出归还总额

Total Amount Refunded this Period to Cover Ineligible Expenditures

减少:

Deduct:

44,294,837.32

5.本期支付总额

Total Amount Withdrawn this Period

44,294,787.32

6.本期未包括在支付额中的服务费支出

Total Service Charges this Period if not Included in Above Amount Withdrawn

50.00    

7.期末余额

Ending Balance

8,369,874.92

(后续To be continued


B部分:专用账户调节

Part B-Account Reconciliation

金  额

Amount

1. 世界银行首次存款总额  

Amount Advanced by World Bank

15,000,000.00                                                    

减少:

Deduct:

2. 世界银行回收总额

Total Amount Recovered byWorld Bank

0.00

3 .本期期末专用账户首次存款净额

Outstanding Amount to the Special Account at the End of this Period

15,000,000.00                                                   

4. 专用账户期末余额

Ending Balance of Special Account

8,369,874.92

增加:

Add:

5. 截至本期期末已申请报账但尚未回补金额

Amount Claimed but not yet Credited at the End of this Period

0.00

申请书号

Application No.

金额

Amount

6. 截至本期期末已支付但尚未申请报账金额

Amount Withdrawn but not yet Claimed at the End of this Period

6,637,086.99                      

7. 服务费累计支出(如未含在56栏中)   

Cumulative Service Charges (If not Included in Item 5 or 6)

120.00

减少:

Deduct:

8. 利息收入(存入专用账户部分)

Interest Earned (If Included in Special Account)

7,081.91                                                       

9. 本期期末专用账户首次存款净额

Total Advance to the Special Account Accounted for at the End of this Period

15,000,000.00                                                   


(五)财务报表附注

财务报表附注

1.项目概况

世行贷款铜仁农村公路项目贷款号为8534-CN旨在通过该项目的实施,改善德江、思南两县农村交通连接性,改变当地居民出行条件,加强农村与城区的联系,推动城乡一体化发展,带动经济增长。项目协议于20151029日签订,2016129日生效。项目关账日为2021630日。项目计划总投资为人民币1,547,654,000元,其中世界银行贷款总额为150,000,000美元,折合人民币1,040,550,000元。

 

2. 财务报表编制范围

本财务报表的编制范围包括2个县项目办的财务报表及省财政厅专用账户报表

3. 主要会计政策

3.1项目财务报表按照财政部《世界银行贷款项目会计核算办法》(财际字200013号)的要求编制

 

3.2会计核算年度采用公历年制,即公历每年11日至1231日。

 

3.3本项目会计核算以 权责发生制作为记账原则,采用借贷复式记账法记账,以人民币为记账本位币。

 

3.4 按照中国人民银行20181231日汇率,即USD1=人民币6.8632元。

 

4.报表科目说明

4.1项目支出

2018年项目支出人民币364,913,508.46元,累计支出人民币591,930,511.84元,占总投资计划的38.25%

 

4.2货币资金

20181231日货币资金余额为人民币129,089,540.65元,比上年减少人民币25,561,633.48元,其中专用账户存款折合人民币57,444,125.55元。

 

4.3预付及应收款

20181231日余额为人民币36,260,331.74元,含德江县26,213,980.76元,思南县10,046,350.98元。德江县主要是预付二标、四标、五标、七标、八标、十标、十一标、十二标工程款。思南县主要为预付工程款为2标段(四川华远工程有限公司)2,493,254.80元未扣完的工程资金,待下一年度工程进度款中全部扣回。其他应收款科目7,553,096.18元为第一二批征地拆迁资金待冲销。

 

4.4项目拨款

20181231日余额为人民币43,902,564.45元,是县级到位的配套资金。

项目计划配套资金总额人民币507,104,000元,截至20181231日到位配套人民币43,902,564.45元,占计划的8.66%

 

4.5项目借款

20181231日余额为人民币668,663,283.51元,其中:国际复兴开发银行贷款为97,427,334.70美元,折合人民币668,663,283.51元。

截至20181231日,累计提取世界银行贷款资金97,427,334.70美元,占贷款总额的64.96%。其中:工程类累计提款78,878,154.66美元,该类计划额为140,755,000美元,占该类计划的56.04%

 

4.6应付款

20181231日余额为人民币44,714,536.27元,其中德江县31,589,858.65元,思南县13,124,677.62元。德江县主要是应付质保金22,861,405.26元,2051账套和3004账套待摊费用8,728,453.39元。思南县主要是应付铜仁市交建工程总公司7,386,361.55元,江西中鑫路桥公司3,037,600.60元,四川华远2,184,258.40元,思南县交通局516,457.07元。

 

4.7留成收入

截至20181231日,该项目无留成收入。

 

5.专用账户使用情况

本项目专用账户设在中国建设银行贵阳京瑞分行,账号为 52050143360000000421,币种为美元。世界银行首次存款总额为15,000,000美元。2018年年初余额15,002,606.34美元,本年度回补37,657,700.33美元,利息收入4,405.57美元,账户服务费50美元,本年度支付44,294,787.32美元,年末余额8,369,874.92美元。

 

6.其他需要说明的事项

项目资金平衡表中国际复兴开发银行贷款期末数与期初数之差、项目进度表中相应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由于历年汇兑损益造成的。项目进度表1,资金运用下的其它为历年汇兑损益。

 

三、审计发现的问题及建议

审计发现的问题及建议

 

除对财务报表进行审计并发表审计意见外,审计中我们还关注了项目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目管理情况、项目绩效及上年度审计建议整改落实情况。我们发现存在如下问题:

(一)违反国家法规或贷款协定的问题

未完成年度配套资金计划

1)德江县世行贷款铜仁农村公路建设项目计划配套资金28223万元,截至20181231日到位2269.95万元,占总计划的8.04%。其中2018年度计划配套资金1500万元,本年度到位946.63万元,占本年度计划的63.11%

2)思南县世行贷款铜仁市农村公路项目计划配套资金22487.40元,截至20181231日到位2120.31元,占总计划的9.43%其中2018年度计划配套资金500元,本年度未到位。

根据铜仁世行贷款铜仁交通项目建设领导小组办公室反映,在项目实施过程中实际需要调减配套资金计划。

上述事项不符合财政部《国际金融组织和外国政府贷款赠款项目财务管理办法》(财国合〔201728号)第十三条“项目实施单位应当按照贷款赠款法律文件以及国内相关规定和承诺的要求筹措落实配套资金”的规定,建议你办督促相关项目单位及时与世行沟通,调整配套资金计划,并足额筹集配套资金。你办已接受审计建议。

(二)项目管理方面存在的问题

1.德江县交通运输局工程进度款按计量支付审核不严,隐蔽工程签证手续不全

在德江县DJTJ-10合同段计量第四期工程进度款斜仰式挡土墙9318.16m3时,周家至黄巴雁公路工程隐蔽签证编号1至编号20上无建设单位签字,龙寨至冉家湾公路工程隐蔽签证编号1至编号47上无建设单位签字,涉及资金222.58万元;在计量护肩墙5051.83 m3时,周家至黄巴雁公路工程隐蔽签证编号1至编号7上无建设单位签字,龙寨至冉家湾公路工程隐蔽签证编号1至编号51上无建设单位签字,涉及资金92.23万元。

在德江县DJTJ-10合同段计量第五期工程进度款斜仰式挡土墙386.31m3时,龙寨至冉家湾公路工程隐蔽签证编号1至编号7上无建设单位签字,涉及金额9.23万元;在计量护肩墙369.78 m3时,龙寨至冉家湾公路工程隐蔽签证编号1至编号8上无建设单位签字,涉及资金6.75万元。

上述事项不符合《建设工程价款结算暂行办法》财建〔2004369)第十三条“工程进度款结算与支付应当符合下列规定:……()工程量计算1、承包人应当按照合同约定的方法和时间,向发包人提交已完工程量的报告。发包人接到报告后14天内核实已完工程量……”的规定,建议你办督促德江县交通运输局加强对工程进度款结算的审核,确保工程价款的真实性。你办已接受审计建议。

2.世界银行贷款铜仁市农村公路项目工程进度款支付管理方面存在的问题。

1)世界银行贷款铜仁市农村公路项目德江县子项目合同管理不规范,该项目第一批、第二批、第三批共13个合同段,各合同段施工进度款的申报是按分期进行,但合同内容未见工程进度款的支付方式、数额及时限约定(黔审外报〔2018148号审计报告中已反映此问题)。德江县交通运输局与各标段施工单位已于2018年签订了《施工合同补充协议书》,对保留金扣留比例进行了明确,但因签订时间早晚不一,2018年度支付工程进度款20797.54万元中尚有9416.89万元未扣取保留金。

2)世界银行贷款铜仁市农村公路项目思南县子项目合同管理不规范,该项目第一批、第二批、第三批共8个合同段,各批次合同段施工进度款的申报是按分期进行,但合同内容未见工程进度款的支付方式、数额及时限约定(黔审外报〔2018148号审计报告中已反映此问题)。2018年度支付工程进度款9675.42万元中尚有7608.55万元未扣取保留金。

上述事项不符合《建设工程价款结算暂行办法》财建〔2004369第七条发包人、承包人应当在合同条款中对涉及工程价款结算的下列事项进行约定:(一)预付工程款的数额、支付时限及抵扣方式;(二)工程进度款的支付方式、数额及时限……()工程质量保证(保修)金的数额、预扣方式及时限”和十三“工程进度款结算与支付应当符合下列规定:…… ()工程进度款支付1、根据确定的工程计量结果,承包人向发包人提出支付工程进度款申请,14天内,发包人应按不低于工程价款的60%,不高于工程价款的90%向承包人支付工程进度款。按约定时间发包人应扣回的预付款,与工程进度款同期结算抵扣”的规定,建议你办采取有效的措施,督促相关项目单位及时补充完善合同条款相关的内容,严格控制工程进度款的结算支付。你办已接受审计建议。

 

3.部分项目超合同工期未完成。

2017930日,铜仁市交通运输局、思南县交通运输局分别与临沂市兰田路桥有限公司、江苏亚隆路桥工程有限公司签订世界银行贷款铜仁农村公路项目第三批土建工程思南县SNTJ-05合同段、SNTJ-07合同段施工合同,合同约定工期12个月。截至20194SNTJ-05合同段、SNTJ-07合同段未完成,已超合同工期7个月。   

2017925日,铜仁市交通运输局、思南县交通运输局与江西省宏发路桥有限公司签订世界银行贷款铜仁农村公路项目第三批土建工程思南县SNTJ-06合同段施工合同,合同约定工期12个月。截至20194月未完成,已超合同工期7个月。

建议你办督促思南县交通运输局加强合同工期管理,尽早发挥项目效益。你办已接受审计建议。

 

    
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