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世界银行贷款浙江省林业综合开发项目2014年度财务收支和项目执行情况审计结果
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世界银行贷款浙江省林业综合开发项目2014年度财务收支和项目执行情况审计结果


2015年10月14日公告)

 

根据《中华人民共和国审计法》规定和审计署授权,2015年3月至5月,浙江省审计厅对世界银行贷款浙江省林业综合开发项目2014年度财务收支和项目执行情况进行了审计,现将审计结果公告如下:

一、基本情况

浙江省林业综合开发项目贷款号为7939-CN,旨在通过对低效纯林补植造林及生态经营,改善项目地区林分结构、林地植被覆盖,增强项目地区森林生态功能。项目建设面积为24461.2公顷,实施分布在临安、德清、富阳、安吉四个县(市、区),涉及50个乡(镇)、239个行政村、14455个农户。项目协议于2010年8月13日签订,于同年10月11日正式生效,预计关账日为2016年12月31日。项目总投资28560万元,其中:世界银行贷款2100万美元(含0.25%的先征费),折合人民币14280万元,占总投资的50%;国内配套14280万元,占总投资的50%。

截至2014年底,我省累计完成纯林生态修复面积为21972.69公顷,占总计划24461.2公顷的89.83%。其中:阔松混交林8489.09


公顷,占计划9471.2公顷的89.63%;阔、松、竹混交林1151.3公顷,占计划1218公顷的94.52%;阔、杉混交林5252.6公顷,占计划5990公顷的87.69%;阔杉竹混交林4112.63公顷,占计划4636公顷的88.71%;阔板栗混交林2046.64公顷,占计划2238公顷的91.45%;阔茶叶复层混交林920.43公顷,占计划908公顷的101.36%。

二、审计发现的主要问题及整改情况

审计发现项目实施方面存在以下问题:一是个别小班造林未按设计要求进行作业。如杭州市富阳区场口镇场口村全网坞1、2小班现场种植的树种不符合设计要求;临安市昌化镇联盟村牛栏湾16小班地块,造林密度大于设计要求。二是个别小班抚育不到位。如德清县莫干山镇高峰村石矿22小班清理劈灌、除草不到位;临安市青山湖街道安村石板桥30—34小班,在抚育作业过程中,劈抚下来的杂草灌木对补植苗木造成一定程度的覆盖,影响到苗木的生长。三是当年造林未按年度计划完成。2014年度计划造林面积为2899公顷,据浙江省世行贷款造林项目领导小组办公室自查统计,2014年实际完成纯林生态修复面积2024.86公顷,完成年度计划数的69.8%。

针对上述问题,浙江省世行贷款造林项目领导小组办公室已责成各项目所在地相关单位部门加强培训和技术指导,加强对造林小班的检查验收工作;要求各项目单位结合秋季抚育,按设计要求,进行树种补植,加强项目林抚育现场管理;加强项目进度跟踪管理,确保在2015年完成造林任务。

 

附件:世界银行贷款浙江省林业综合开发项目审计报告(浙审外报〔2015〕29号)

 

附件

 

中华人民共和国浙江省审计厅

  Zhejiang Provincial Audit Office of the People’s Republic of China

 

     

Audit Report

 

浙审外报〔2015〕64号

 ZHE AUDIT REPORT〔2015〕NO.64

 

项目名称:   浙江省世界银行贷款林业综合开发项目

Project Name: Zhejiang Integrated Forestry Development Project Financed by the World Bank

 

贷 款 号:   7939-CN

Loan No. :    7939-CN

 

项目执行单位:浙江省世行贷款造林项目领导小组办公室

Project Entity:  Zhejiang World Bank Loan Afforesting Project Leading

Group Office

 

会计年度:     2014

Accounting Year:2014

 


  

Contents

 

一、 审计师意见... 6

I. Auditor’s Opinion. 8

二、财务报表及财务报表附注... 11

. Financial Statements and Notes to the Financial Statements…………11

(一)资金平衡表... 11

i. Balance Sheet 11

(二)项目进度表... 13

ii. Summary of Sources and Uses of Funds by Project Component……16(三)贷款协定执行情况表.... 16

iii. Statement of Implementation of Loan Agreement…………… ….16

(四)专用账户报表... 17

iv. Special Account Statement 17

(五)财务报表附注... 19

v .Notes to the Financial Statements 27

三、审计发现的问题及建议... 36

III. Audit Findings and Recommendations 37

 


一、     审计师意见

 

审计师意见

 

浙江省世行贷款造林项目领导小组办公室:

 

我们审计了浙江省世界银行贷款林业综合发展项目2014年12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定执行情况表和专用账户报表等特定目的财务报表及财务报表附注(第6页至第37页)。

 

(一)项目执行单位及浙江省财政厅对财务报表的责任

 

编制资金平衡表、项目进度表以及贷款协定执行情况表是你单位的责任,编制专用账户报表是浙江省财政厅的责任,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;

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,公允反映了浙江省世界银行贷款林业综合发展项目2014年12月31日的财务状况及截至该日同年度的财务收支、项目执行和专用账户收支情况。

 

(四)其他事项

 

我们还审查了本期内报送给世界银行的ZJ07、ZJ08、ZJ09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。

 

      中华人民共和国浙江省审计厅 

二O一五年六月二十五日

 

地址:中国浙江省杭州市体育场路555号

邮政编码:310007

电话:86-571-87051687

传真:86-571-87051687


I. Auditor’s Opinion

 

Auditor’s Opinion

 

To Zhejiang World Bank Loan Afforesting Project Leading Group Office

 

We have audited the special purpose financial statements (from page 6 to page 31) of Zhejiang Integrated Forestry Development Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2014, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements.

 

Project Entity and Zhejiang Provincial Finance Department's Responsibility for the Financial Statement

 

The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component 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 Zhejiang Provincial Finance Department, which includes:

ⅰ.Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement;

ⅱ.Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error.

 

Auditor’s Responsibility

 

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with 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 reasonable assurance about whether the financial statements are free from material misstatement.     

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities’ preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion.

 

Opinion

 

In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Zhejiang Integrated Forestry Development project financed by the World Bank as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement.

 

Other Matter

 

We also examined the withdrawal application No.ZJ07, No.ZJ08, No.ZJ09 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal.

 

The audit report consists of the Auditor’s Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations.

 


 

Zhejiang Provincial Audit Office of the People’s Republic of China

June 25, 2015

 

Address: No. 555 Tiyuchang Road, Hangzhou, Zhejiang Province, P.R. China

Postcode: 31007

Tel.: 86-0571-87051687

Fax: 86-0571-87051687

 

The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version.

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

2014年12月31日

(As of December 31, 2014)

项目名称:浙江省世界银行贷款林业综合发展项目                                                        

Project Name: Zhejiang Integrated Forestry Development Project Financed by the World Bank                              

编报单位:浙江省世行贷款造林项目领导小组办公室                       货币单位:人民币元

Prepared by: Zhejiang World Bank Loan Afforesting Project Leading Group Office   Currency Unit: RMB Yuan

后续(To be continued)


 

(二)项目进度表

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

项 目 进 度 表(一)

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅰ

本期截至2014年12月31日

(For the period ended December 31, 2014)

项目名称:浙江省世界银行贷款林业综合发展项目    

Project Name: Zhejiang Integrated Forestry Development Project Financed by the World Bank                                                 

编报单位:浙江省世行贷款造林项目领导小组办公室                        货币单位:人民币元

Prepared by: Zhejiang World Bank Loan Afforesting Project Leading Group Office    Currency Unit: RMB Yuan

 

(二)项 目 进 度 表

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至2014年12月31日

(For the period ended December 31, 2014)

 

项目名称:浙江省世界银行贷款林业综合发展项目                                                             

Project Name: Zhejiang Integrated Forestry Development Project Financed by the World Bank                                                                                          

编报单位:浙江省世行贷款造林项目领导小组办公室                                                                      货币单位:人民币元

Prepared by: Zhejiang World Bank Loan Afforesting Project Leading Group Office                                          Currency Unit: RMB Yuan

(三)贷款协定执行情况表

iii. Statement of Implementation of Loan Agreement

贷 款 协 定 执 行 情 况 表

STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT

本期截至2014年12月31日

(For the period ended December 31, 2014)

项目名称:浙江省世界银行贷款林业综合发展项目                                                             

Project Name: Zhejiang Integrated Forestry Development Project Financed by the World Bank                                                                             

 编报单位:浙江省世行贷款造林项目领导小组办公室                                                                     货币单位:美元/人民币元

Prepared by: Zhejiang World Bank Loan Afforesting Project Leading Group Office                                           Currency Unit: USD/ RMB Yuan


(四)专用账户报表

iv. Special Account Statement

 

专 用 账 户 报 表

SPECIAL ACCOUNT STATEMENT

项目名称:浙江省世界银行贷款林业综合发展项目  开户行:建设银行浙江支行

Project Name: Zhejiang Integrated Forestry    Depository Bank: CHINA CONSTRUCTION BANK                 Development Project Financed by the World Bank      BANKING DEPARTMENT OF ZHEJIANG BRANCH

信贷/贷款号: 79390                              账户号: 33014000300229000788

     Loan Number: 79390                              Account No: 33014000300229000788

       编制单位:浙江省财政厅                          货币名称和单位:美元

       Entity Name: Finance Bureau of Zhejiang Province      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

期初余额

Beginning Balance

636,959.22

增加:

Add:

4,353,921.40

本期世行回补总额

Total Amount Deposited this Period by World Bank

4,353,921.40

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

-

本期不合格支出归还总额

Total Amount Refunded this Period to Cover Ineligible Expenditures

-

减少:

Deduct:


本期支付总额

Total Amount Withdrawn this Period

4,761,182.42                                                     

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

-                                                      

期末余额

Ending Balance

229,698.20

(后续To be continued)

 

B部分:专用账户调节

Part B-Account Reconciliation

金  额

Amount

1. 世行首次存款总额 

Amount Advanced by World Bank

2,000,000.00                                                   

减少:

Deduct:

-

2. 世界银行回收总额

Total Amount Recovered by World Bank

-

3. 本期期末专用账户首次存款净额

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

2,000,000.00                                                  

4. 专用账户期末余额

Ending Balance of Special Account

229,698.20

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

-

申请书号

Application No.

金额

Amount

申请书号

Application No.







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

1,770,301.80

7. 服务费累计支出(如未含在5和6栏中)  

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

-

减少:

Deduct:

-

8. 利息收入(存入专用账户部分)

Interest Earned (If Included in Special Account)

-                                                         

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

2,000,000.00                                                  

 


(五)财务报表附注

 

财务报表附注

 

    1.项目概况

浙江省“林业综合发展项目”贷款号为7939-CN,旨在通过对低效纯林补植造林及生态经营,改善项目地区林分结构、林地植被覆盖,增强项目地区森林生态功能。项目建设面积为24,461.2公顷,实施分布在临安、德清、富阳、安吉四个县(市),涉及50个乡(镇)、239个行政村、14,455个农户。项目协议于2010年8月13日签订并自签字后90天生效,预计关账日为2016年12月31日。项目总投资28,560万元,其中世行贷款2,100万美元(含0.25%的先征费),折合人民币14,280万元(按1美元= 6.8元人民币计算),占总投资50 %;国内配套14,280万元,占总投资的50%。

 

    2.财务报表编制范围

    本财务报表的编制范围包括浙江省世行贷款造林项目领导小组办公室、4 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本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〔2000〕13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1月1日至12月31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。本项目以人民币为记帐本位币,以会计年度末的汇率为本会计年度的记账汇率。本年度按照中国人民银行2014年12月31日汇率,即USD1=人民币6.1190元,调整并核算汇兑损益。

 

    4.报表科目说明

    4.1项目支出

    2014年项目支出为人民币19,508,164.93元,累计项目支出201,049,189.94元,占总投资计划的70.39%

 

    4.2货币资金

    期末余额为人民币16,679,948.76元,其中专用账户存款229,698.20美元,折合人民币1,405,523.28元。

 

    4.3预付及应收款

    期初余额为人民币9,944,176,07元,期末余额为人民币29,458,542.72元,主要是项目县(市)预付工程款。

 

    4.4项目拨款

    期初余额为人民币99,780,861.60元,期末余额为人民币121,357,160.44元,是省、市、县各级到位的配套资金,占项目计划配套资金总额142,804,400.00元的84.98%,其中:省级计划配套资金总额人民币28,560,000.00元,累计到位人民币24,018,400.00元,占计划的84.10%;县级计划配套资金总额人民币57,122,200.00元,累计到位人民币53,611,779.20元,占计划的93.85%;计划自筹配套资金总额人民币57,122,200.00元,累计到位人民币43,726,981.24元,占计划的76.55%。

 

    4.5项目借款

    期末余额为人民币107,157,374.04元,折合美元17,512,236.32元(含先征费52,500美元),系国际复兴开发银行贷款额,占世行贷款总额21,000,000美元的83.39%,

 

    4.6应付款

    期初余额为人民币41,089,041.51元,期末余额为人民币18,340,072.62元为项目县(市)应付未付的工程结算款。

 

    4.7留成收入

    期末余额人民币333,074.32元,主要是账户的利息收入。


    5.专用账户使用情况

本项目专用账户设在建设银行浙江省分行营业部,账号为33014000300229000788,币种为美元。专用账户2014年年初余额636,959.22,美元,本年度补充4,353,921.40美元,本年度支付4,761,182.42美元,年末余额229,698.20美元。

 

    6.项目进度

    6.1森林修复

6.1.1造林和抚育完成情况

截止2014年,我省累计完成纯林生态修复面积为21,972.69公顷,占总计划24,461.20公顷89.83%。其中:阔松混交林8,489.09公顷,占计划9,471.20公顷89.63%;阔、松、竹混交林1,151.30公顷,占计划1218公顷94.52%;阔、杉混交林5,252.60公顷,占计划5,990公顷87.69%;阔杉竹混交林4,112.63公顷,占计划4,636公顷88.71%;阔板栗混交林2,046.64公顷,占计划2,238公顷91.45%;阔茶叶复层混交林920.43公顷,占计划908公顷101.36%

 

2014年实际完成纯林生态修复2024.86公顷,完成年度计划数的69.8%,其中:阔松混交林840.73公顷,完成计划数的57.60%,阔杉混交林594.13公顷,完成计划数的82%,阔杉竹混交林250公顷,完成计划数的66.80%,阔板栗混交林247.6公顷,完成计划数的100%,阔茶叶复层混交林92.40公顷,完成计划数的100%

   

    2014年,我省完成抚育面积6,061.53公顷,完成率100%,其中:阔松混交林2,699.46公顷;阔松竹混交林328.90公顷;阔杉混交林1,271.47公顷;阔杉竹混交林1001.03公顷;阔板栗混交林533.34公顷;阔茶叶复层混交林227.33公顷,

 

根据省级核查结果,2014年面积核实率100%,一级苗使用率100%,且均为容器苗,栽植合格率97%以上,平均造林成活率94.0%,环保措施合格率96.0%。

6.1.2种苗使用

我省每个县(市)均建立或确定了定点供苗的中心苗圃,签订了苗木供应合同。栽植的苗木全部选用优质容器苗。主要树种有:浙江楠、枫香、银杏、木荷、光皮桦、榉树、石楠、檫木等。截至2014年12月31日,项目现有林修复用苗累计使用938.31万株,占累计年度计划812.23万株的115.50%。其中:2014年使用98.07万株,

 

6.1.3肥料使用

为保护和改良土壤,我省提倡肥料使用中尽量使用有机肥,少用复合肥。截至2014年12月31日,项目实际使用肥料累计2797.10吨,其中:有机肥1888.44吨、化肥908.66吨。

 

6.1.4农药使用

我省提倡在营造林工程中尽量少用农药,实际在本项目实施中没有发生严重病虫危害,因此没有使用农药。

 

6.2林改、组织机构支持及监测评价

6.2.1农民协会组建

我省于2012年扶持组建了2个农民协会(合作社),分别是安吉新国杨桐专业合作社和临安三口香榧专业合作社。当地项目办通过项目为合作社提供了电脑、打印机、办公桌椅等办公设备和科普资料,使合作社的硬件条件得到了明显改善。

在此基础上,各项目县(市)林业部门针对合作社成立之初存在的资金少、规模小、市场对接能力弱等问题,加大了扶持力度,做了大量工作。主要包括:一是通过政府积极宣传引导,帮助合作社吸引更多林农入股或出资参加,扩大了发展规模。二是提供各种相关技术培训、技术指导、信息共享等“软件”服务。各县(市)林业与农业部门资源共享,除组织合作社参加林业部门的各种培训,还邀请农业部门的专家去授课,积极扩大培训知识范围;三是积极促进合作社规范化运营管理。各项目办主动联系相关部门专家帮助合作社建立和完善章程、管理制度,提高合作社规范化管理水平,促进合作社的持续健康发展。


6.2.2实用技术推广

在林权改革的过程中,农民协会会员、林农大户等都需要大量的专业培训,如合作社组建、运营,相关法律法规,林业技术知识等。针对这些需求,我省各县(市)项目办结合各地实际情况积极组织开展实用技术推广培训,并向实施主体和育苗单位赠送各类栽培技术手册、育苗技术手册、林业实用技术指南等实用技术书籍和资料等。

 

6.2.3 相关研究按计划开展

6.2.3.1林地使用权改革实践与研究

由浙江农林大学负责,已经完成了该项研究并将研究报告提交给世行中心审阅。在2014年11月国家林业局世行中心举办的技术培训班上,主持该项目的研究人员就项目研究成果作了介绍。

 

该研究以安吉县林地流转为例,进行了比较深入的研究。研究内容主要包括:安吉县林权改革的历程与现状;安吉县林地流转动因及现状(农户分散化、小规模经营的缺陷,安吉县社会经济发展的推动,林地流转相关激励政策的驱动);安吉县林地流转特征分析—基于农户调查;安吉县林地流转模式分析〔普通农户模式,流转大户(家庭林场)模式,公司模式,股份合作社模式〕;安吉县林地流转成效分析(实现了林地规模经营,改善了林业生产基础设施,实现了森林资源的优化配置,推进了林业的标准化生产和品牌化经营,提升了林产品的市场竞争力,促进了农村劳动力就业及转移,增加了农民收入);安吉县林地流转存在的主要问题(林地流转不规范;林地流转价格偏低;流转面积过大,期限过长;存在山林倒卖、炒卖的现象);对策建议(规范林地流转行为,确保集体和林农的合法利益;促进林地股份制流转,避免农民失山失地;加强林地流转服务体系建设,创造良好的林地流转外部环境)。

 

6.2.3.2林业综合发展评价研究

由中国林科院亚林所负责,按照研究内容和要求,组织专家团队开展了基础数据的收集,包括外业调查,现有资料的收集等。目前正在编制研究报告,根据计划将于2015年提交研究成果

6.2.3.3生态修复综合技术研究

已交由安吉县负责,其已委托浙江省林业科学研究院开展研究,目前正在编制研究大纲。

 

6.2.3.4农民合作社功能及服务模式研究

由我省临安市负责研究,目前研究任务大纲和研究报告初稿已完成。研究的主要内容包括①农民社会化服务需求分析:社会化服务体系建设必须充分考虑农民的需求;通过农民社员的问卷调查,剖析农民社会化服务需求,主要包括技术、信息、农资、产品收购与销售、资金借贷、资产评估、林权抵押贷款、政策性保险、信用合作等需求、获得渠道和满足程度等。②合作社服务功能分析:通过文献查阅、二手资料收集、关键信息人深度访谈和合作社调研,分析临安市合作社发展历程、现状和变化趋势,现有合作社技术信息服务、统一提供农资、统一购销产品、资金借贷、林权抵押贷款、林业保险、信用合作等功能的发挥情况。③合作社服务模式及适用条件:基于对临安市农办、农业局、林业局等的调研和推荐,选取典型案例合作社进行深入调研,总结临安市合作社的典型服务模式,并分析其适用条件以利于相应的服务模式的推广,更好地为现代农业发展和农民增收服务。

 

6.2.4森林经营方案实施情况

根据项目实施计划制定了《森林经营方案编制提纲》,2012年安吉县林业局在浙江省林业科学技术研究院技术指导下,完成了100公顷森林经营方案编制。正式文本已于2012年12月上报国家林业局项目中心。

 

    为严格按计划落实方案,安吉县项目办专门聘请专家到示范点现场进行技术指导,并开展了以下工作:

 

一是围绕项目和方案设计目标,按照经营方案要求,对试点面积中的8个小班约500亩杉木林和松林进行了香樟等阔叶树苗的补植,数量为 6600株;


二是对10个小班的松林和杉木林采取了劈山、施肥等抚育措施,伐除病死、年老木,留养有生长潜力的原生阔叶幼树;

 

三是组织技术培训,培训对象为林场技术人员和在林场工作的农民,培训内容包括森林生态修复技术及可持续经营管理技术等。项目计划开展森林经营方案示范培训500人日,截至2014年12月31日,实际培训507人日,占总任务比例的101.40%。

 

方案示范作用:本项目“森林经营方案示范点”注重环境保护的生态经营方式和理念在当地获得了比较好的效果,既扩大了森林可持续经营认识群体的范围,也充分发挥了项目在环境友好、可持续发展等方面的“示范”作用。

 

6.2.5监测评价

我省生态环境和社会经济成果监测分为4个子项目。其中生态环境成果监测3个,包括《浙江省土壤侵蚀和地表径流监测》、《浙江省植物多样性和植被盖度监测》和《浙江省森林病虫害监测》,由浙江省林业科学研究院承担;社会经济成果监测1个,《浙江省项目实体及增收和就业成果监测》由浙江农林大学承担。目前,各项监测进展顺利,下一步将继续按计划开展监测任务,并根据监测工作完成情况及时报账。

 

生态环境3项监测在4个项目县(市)分别建立了固定监测点,在固定监测点定期观察记录病虫害发生情况、植物多样性和植被盖度变化情况,利用自动水位计、雨量筒等先进仪器定期对降雨量、径流量等监测指标进行记录。初步监测数据表明:项目林地表径流量和土壤流失量均低于对照,项目林乔木层郁闭度与灌木层盖度、加权平均植物种类数均高于对照,病虫害发生率低。

 

社会经济成果初步监测数据表明,该项目实施为当地农民提供了就业机会,增加了农民的劳务收入,改善了农民的生活状况。

 

6.2.6 技术培训

按照“林业综合发展项目”科技培训与推广计划的要求和项目实际需求,我省全面开展了项目管理人员、技术人员和林农参加的各种培训。省级培训主要面向县级项目管理和技术人员,县乡级培训主要面向乡级和基层项目管理和技术人员、造林实体。具体培训内容包括参与式磋商、林地选择、混交林营造技术、现有林经营管理技术、环境保护、苗木培育与苗圃管理、森林病虫害防治、项目管理、质量管理、资金财务管理、提款报账、检查验收、财务软件使用等。

 

截至2014年12月31日,我省实际累计参加国外考察培训126人日(6人次21天),占计划数140人日的90%。2015年1-2月,我省组织10名项目管理、技术人员赴巴西参加了为期21天(210人日)的培训。截至今日,我省实际累计已完成国外考察培训336人日,占计划140人日的240%。省级培训累计完成344人日,占总计划446人日的77.10%。县乡级培训累计完成35,994人日,占总计划41,618日的86.50%。其中2014年完成县乡级培训8,331人日,男性5,234人日,占62.80%,女性3,097人日,占37.20%。

 

7.与世行达成一致的其他事项执行情况

7.1根据世行检查备忘录和世行中心要求,我省对项目C部分实施进度和资金支出等情况进行整理后形成了《浙江省世行贷款林业综合发展项目C部分实施情况报告》,已上报。

 

7.2根据备忘录“准确记录造林活动中的实际投资额和资金来源”要求,我省及时安排部署了项目造林投资记录试点工作,各项目县(市)正在按要求落实。

 


v .Notes to the Financial Statements

 

Notes to the Financial Statements

 

1. Project Overview

 

Zhejiang“Integrated Forestry Development Project”, Loan No. 7939-CN, aims to improve stand structure of the project area, forest land’s vegetation cover and enhance the area’s forest ecological function through reforestation and ecological operation of low-function forests. The project construction area covers 244,612,000 hectares, distributing in four counties (cities): Lin'an, Deqing, Fuyang and Anji, covering 50 townships (towns), 239 administrative villages and 14,455 farmers. The project agreement was signed on August 13, 2010 and came into effect after 90 days. The closing date of accounting is expected to be on December 31, 2016. The total investment of this project reaches RMB285,607,000 yuan, of which USD21,000,000 belongs to World Bank loan (including 0.25% front-end fee), equivalent to RMB142,800,000 yuan (USD1 = RMB 6.8 ), accounting for 50% of the total investment; domestic funds covers RMB142,807,000 yuan, accounting for 50% of the total investment.

 

2. Consolidation Scope of the Financial Statements

Consolidation scope of these Financial Statements includes Zhejiang World Bank Loan Afforesting Project Leading Group Office, Financial Statements of four counties’ project offices and Special Account Statements of Provincial Department of Finance.

 

3. Principal Accounting Policies

3.1 The preparation of Financial Statements for this project is in accordance with the requirement of Accounting Methods of World Bank Financed Projects (Caijizi No.〔2000〕13).

 

3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31.

 

3.3 All accounting transactions are processed on accrual basis and by double entry bookkeeping system. RMB is adopted as functional currency. The year’s adjustment and accounting of exchange gain or loss shall be based on the currency rate at the day of December 31, 2014 of the People’s Bank of China, that is USD1=RMB 6.1190 yuan.

 

4. Explanatory Notes to the account title of the Statements

4.1 Project Expenditures

The project expenditure in 2014 is RMB 19,508,164.93 yuan, and cumulative expenditure of the project is RMB 201,049,189.94 yuan, accounting for 70.39% of the total investment plan.

 

4.2 Cash and Bank

The ending balance is RMB 16,679,948.76 yuan, of which the special account deposit is USD 229,698.20, equal to RMB 1,405,523.28 yuan.

 

4.3 Prepayments and Receivables

The beginning balance is RMB 9,944,176,07 yuan, and the ending balance is RMB 29,458,542.72 yuan, which mainly is the project’s County (City) construction prepayment.

 

4.4 Total Project Appropriation Funds

The beginning balance is RMB 99,780,861.60 yuan, and the ending balance is RMB 121,357,160.44 yuan, which is in-place counterpart funds on province, city and county level, accounting for 84.98% of the total amount of planned project counterpart funds (RMB 142,804,400.00 yuan): the total amount of planned provincial level counterpart funds is RMB 28,560,000 yuan, and cumulative in-place amount is RMB 24,018,400.00 yuan, accounting for 84.10% of the plan; the total amount of planned county level counterpart funds is RMB 57,122,200.00 yuan, and cumulative in-place amount is RMB  53,611,779.20  yuan, accounting for 93.85% of the plan; the total amount of  planned self-raised counterpart funds is RMB 57,122,200.00 yuan, and cumulative in-place amount is RMB 43,726,981.24 yuan, accounting for 76.54% of the plan.

 

4.5 Total Project Investment Loan

The ending balance is RMB 107,157,374.04 yuan, equaling to USD 17,512,236.32 (including the frond-end fee of USD 52,500), which is the loan granted by International Bank for Reconstruction and Development, and takes up 83.39% of total World Bank loan (USD 21,000,000).

 

4.6 Payables

The beginning balance is RMB 41,089,041.51 yuan, and the ending balance is


RMB 18,340,072.62 yuan, which mainly is project construction payables of every county (city).

 

4.7 Retained Earnings

The ending balance is RMB 333,074.32 yuan, mainly interest revenue of the account.

 

5. Status of the Special Account

The special account of this project is opened in USD with Business Department of Construction Bank Zhejiang Branch, and the account is No.33014000300229000788. The beginning balance of year 2014 of the special account is USD 636,959.22. With the supplement of USD 4,353,921.40 and the payment of USD 4,761,182.42 in the year, the ending balance is USD 229,698.20.

 

6. Project Progress

6.1 Forest Restoration

6.1.1 Implementation status of afforestation and tending

By the end of 2014, the cumulative eco-restoration area is 21,972.69 hectares (“ha.”), taking up 89.83% of the planned area (24,461.20 ha.), of which, the area of coniferous and broad-leaf forest is 8,489.09 ha., accounting for 89.63% of the plan (9,471.20 ha.); the area of bamboo, coniferous and broad-leaf forest is 1,151.30 ha., accounting for 94.52% of the plan (1218 ha.); the area of Chinese fir and broad-leaf forest is 5,252.60 ha., accounting for 87.69% of the plan (5,990 ha.); the area of Chinese fir, bamboo and broad-leaf forest is 4,112.63 ha., accounting for 88.71% of the plan (4,636 ha.); the area of chestnut and broad-leaf forest is 2,046.64 ha., accounting for 91.45% of the plan (2,238 ha.); and the area of tea and broad-leaf forest is 920.43 ha., accounting for 101.36% of the plan (908 ha.).

 

In 2014, the actual eco-restoration area is 2024.86 ha., taking up 69.8% of the annual planned area, of which, the area of coniferous and broad-leaf forest is 840.73 ha., accounting for 57.60% of the plan; the area of Chinese fir and broad-leaf forest is 594.13 ha., accounting for 82% of the plan; the area of Chinese fir, bamboo and broad-leaf forest is 250 ha., accounting for 66.80% of the plan; the area of chestnut and broad-leaf forest is 247.6 ha., accounting for 100% of the plan; and the area of tea and broad-leaf forest is 92.40 ha., accounting for 100% of the plan.

 

In 2014, the actual tending area is 6,061.53 ha., taking up 100% of the annual planned area, of which, the area of coniferous and broad-leaf forest is 2,699.46 ha., the area of bamboo, coniferous and broad-leaf forest is 328.90 ha., the area of Chinese fir and broad-leaf forest is 1,271.47 ha., the area of Chinese fir, bamboo and broad-leaf forest is 1,001.03 ha., the area of chestnut and broad-leaf forest is 533.34 ha., and the area of tea and broad-leaf forest is 227.33 ha.

 

According to provincial inspection result, in 2014, the rate of checked-area is 100%, the utilization rate of first-grade seedlings (being container seedlings) is 100%, the pass percent of replanting is over 97%, the average survival rate of afforestation is 94.0%, and the percent of pass of environment protection measures is 96.0%.

 

6.1.2 Use of seedlings.

Each county/city has established or determined a fixed seedling nursery to provide seedlings and signed contract for such supply. The planted seedlings are high-quality container-grown seedlings, mainly including Phoebe chekiangensis, Chinese sweet gum, gingko, Schima superba, Betula luminifera, Zelkova serrate, photinia serrulata, sassafrases, etc. As of Dec. 31 of 2014, 9.3831 million seedlings are used to restore existing forest, accounting for 115.5% of the cumulative annual plan (8.1223 million). In 2014, 980.7 thousand seedlings are used.

 

6.1.3 Use of fertilizers.

To protect and improve soil quality, we manage to use organic fertilizers and not to use compound fertilizers as much as possible. As of Dec. 31 of 2014, altogether 2,797.10 tons of fertilizers have been used, of which, 1,888.44 tons are organic fertilizers and 908.66 tons are compound fertilizers

 

6.1.4 Use of pesticides

We advocate the principle of the fewer pesticides, the better. No pesticides are used because no serious disease or pest occurs during implementation of this project.

 

6.2 Support of Forest Reform and Organization Institutions, Monitoring and Evaluation

6.2.1 Establishment of farmer associations.

We supported establishment of 2 farmer associations (cooperatives) in 2012, namely, Anji Xinguo Adinandra Milletii Cooperatives and Lin’an Sankou


Chinese Torreya Cooperatives. Local project office has provided the Cooperatives with computer, printer, office tables and chairs, and other office equipment and technology dissemination materials to dramatically improve its hardware.

 

Besides, considering the cooperatives are faced with such problems as small fund and scale, and weak ability to meet market demand at the beginning, the county/city forestry bureaus have given more support to them. First, local government makes active publicity work to attract more farmers to make investment or contribution to improve size of cooperatives. Second, local government provides relevant technical trainings, technical guidance, information sharing and other services. The county/city forestry bureaus/agriculture bureaus shared resources with each other—in addition to organizing cooperatives to participate in various trainings, the forestry bureaus have invited experts with the agriculture bureaus to give lectures so as to actively expand the scope of training. Third, actively promote standard management of cooperatives. County/City Project Offices have actively invited experts with competent authorities to help the cooperatives build and improve rules and regulations, with an aim to enhance their management level and facilitate their sustainable and sound development.

 

6.2.2 Promotion of practical technologies

During the process of forestry right reform, it is necessary to provide members of farmer associations and farmers with large amount of professional trainings on such aspects as establishment and management of cooperatives, relevant laws and regulations, forestry technologies and expertise, etc. In response to these needs, the County/City Project Offices have, based on local actual situation, actively organized trainings to promote practical technologies, and sent the following materials to implementing units and nursery units: cultivation technique manual, seedling growing manual, forestry technology guide, and other practical books and materials.

 

6.2.3 Related researches progressed as planned

6.2.3.1 Forestry right reform practice and research work

The work is taken charge of by Zhejiang A&F University. Related researches have been completed and the research report has been submitted to the World Bank Loan Project Management Center for review. At the technical training held by the management center in Nov. 2014, researchers responsible for the project introduced research achievements.

 

The research takes Anjie forestland transfer as an example to make an in-depth research. The content of research includes: a. Development and current condition of Anji forestry right reform; motivations and current condition of Anji forestland transfer (defects of scattered and small-scale operation by farmers, driving force of Anji social economy, and driving force of relevant incentive policies on forestland transfer); b. Analysis of the characteristics of Anji forestland transfer—based on farmer survey; analysis of Anji forestland transfer mode (transferring from farmer operation to large family (family forestry center) operation, company operation and stock Cooperatives operation); c. Analysis of the effect of Anji forestland transfer (realize scale operation of forestland, improve forestry infrastructure, optimize the configuration of forest resources, promote standard production and brand operation of forestry, improve the competitiveness of forest products, improve employment of labor forces in rural area, and increase the income of farmers); d. Main problems with Anji forestland transfer (nonstandard forestland transfer, low price, large area and long tenure, and forest flipping and speculation); e. Countermeasures (standardize forestland transfer to protect the legitimate rights and benefits of the group and farmers; promote stock transfer of forestland land to prevent farmers from losing their forest and land; strengthen the building of forestland transfer service system to create a favorable environment for forestland transfer).

 

6.2.3.2 Forestry integrated development assessment research

The work is taken charge of by Research Institute of Asian Forestry under Chinese Academy of Forestry, which has, in accordance with research content and requirements, organized the expert team to collect basic data, including field investigation and collection of existing data. According to the plan, the research report is under preparation and will be submitted in 2015.

 

6.2.3.3 Ecological restoration comprehensive technology research

The work is taken charge of by Anji County, which has entrusted Zhejiang Forestry Academy to do the research. At present, the academy is preparing the research syllabus.

 

6.2.3.4 The function and service mode of farmer cooperatives research

Research on the function and service mode of farmer cooperatives is taken charge of by Lin’an City. At present, the research task syllabus and research report draft have been completed. The main research content is as follows: a. Demand analysis of farmer social service : Take farmers’ demand into consideration while building social service system. By conducting questionnaire survey among


farmer members, analyze their social service demands, mainly including demand for technology, information, agricultural materials, product acquisition and sales, capital lending, asset valuation, forestry right mortgage loan, policy-based insurance, credit cooperatives and other demands, access channel and satisfaction degree. b. Function analysis of cooperatives service: By means of literature review, secondary data collection, key informant interviews and cooperatives research, analyze the development process, status quo and trends of cooperatives in Lin’an City, and the effect of existing cooperatives technical information service, unified provision of agricultural materials, unified purchase and sales of products, capital lending, forestry rights play situation mortgage loan, forestry insurance, credit cooperatives, etc. c. Cooperatives service mode and applicable conditions: Based on researches among and recommendations of Lin’an Agriculture Office, Agriculture Bureau, Forestry Bureau and so on, select typical cooperatives to conduct in-depth research, summarize the typical service mode of Lin’an cooperatives, and analyze the applicable conditions so as to facilitate promotion of the corresponding service mode and to better serve development of modern agriculture and income increase of farmers.

 

6.2.4 Implementation of forest management plan

According to the Forest Management Plan Preparation Syllabus stipulated based on project implementation plan, under the guidance of Zhejiang Forestry Academy, Anji Forestry Bureau accomplished the preparation of the management plan for 100-ha forest in 2012. The form report was submitted to the project center of State Forestry Administration in Dec., 2012.

 

To strictly carry out the plan, Anji County Project Office has invited experts to give onsite technical guidance at the pilot area, and carried out the following work:

 

First, according to management plan and project design requirements, replant 6,600 broad-leaf seedlings (such as Cinnamomum camphora) in the 8 compartments (about 500 mu) of Chinese fir and coniferous forest in the pilot region;

 

Second, carry out measures (leveling off hilltops and fertilizing) to cultivate the 10 compartments of Chinese fir and coniferous forest, with an aim to cut down sick, dead and aged trees, and maintain native broad-leaf saplings of great potential;

 

Third, organize technical trainings for forest center technicians and farmers. The training contents include forest ecological restoration technology, sustainable operation management skill etc.. The project total planned training is 500 man-day, and training completed as of Dec. 31 of 2014 is 507 man-day, taking up101.40% of the total.

 

Plan demonstration effect: At the project, “Forest Management Plan Demonstration Point”, the ecological management style and philosophy of environmental protection has achieved a relatively good result at local, which has not only expanded the scope of community awareness of sustainable management, but also give full play of the project “demonstration” role in environment-friendly, sustainable development etc..

 

6.2.5 Monitoring and assessment

The eco-environment and social & economic achievements monitoring consists of 4 sub-projects, including 3 sub-projects for monitoring eco-environment achievements (Zhejiang Province Soil Erosion and Surface Runoff Monitoring, Zhejiang Province Plant Diversity and Vegetation Coverage Monitoring, and Zhejiang Province Forest Disease and Pest Monitoring conducted by Zhejiang Forestry Academy) and one sub-project for monitoring social & economic achievements (Zhejiang Province Project Participants, Income Growth and Employment Opportunity Monitoring conducted by Zhejiang A&F University). At present, the monitoring goes  well. It will continue to carry out the monitoring tasks as planned in the next step, and make timely reimbursement based on completion of monitoring tasks.

 

Fixed monitoring sites are established for three ecological environment monitoring projects in the four counties (cities) respectively, so as to on a regular base observe and record occurrence of forest disease and pest, change in plant diversity and vegetation coverage, and to record precipitation, runoff volume and other indices by using advanced devices, such as automatic water level indicator and rain gauge. Preliminary monitoring result shows that average runoff volume and soil loss volume is lower than the comparison value, the rate of arbor canopy density, shrubs coverage and weighted average of plant variety are higher than the comparison value, and occurrence rate of disease and pest is low.

 

Socioeconomic monitoring data shows that the project has provided more employment opportunities for local farmers, and increased their labor income and living conditions.


6.2.6 Technical training.

According to the requirements of “Forestry Integrated Development Project” Technical Training and Promotion Plan and actual demands, Zhejiang Province has organized various trainings for project manager, technicians and foresters. The provincial trainings are dedicated for county-level project managerial staff and technicians, and the county- and village-level trainings are dedicated for village-level and grassroots managerial staff, technicians and implementing units. The trainings focus on attendance negotiation, forestland selection, mixed forest building technology, existing forest operation and management technology, environment protection, seedling growing and nursery management, forest disease and pest prevention and control, project management, quality control, fund and financial management, fund withdrawal and reimbursement, acceptance check, use of financial software and so on.

As of Dec. 31, 2014, we have organized 126 man-day offshore visits (6 men per day, and 21 days altogether), accounting for 90% of the plan (140 man-day). In Jan. and Feb. of 2015, we have organized 10 project managerial staff and technicians to attend the 21-day training inBrazil(210 man-day). As of today, we have altogether organized 336 man-day offshore visits, equal to 240% of the plan (140 man-day). The cumulative provincial training is 344 man-day, accounting for 77.10% of the total plan (446 man-day). The cumulative county- and village-level training is 35,994 man-day, accounting for 86.50% of the total plan (41,618 man-day), of which, the county- and village-level training completed in 2014 is 8,331 man-day, with the training for male is 5,234 man-day (62.80%) and the training for female is 3,097 man-day (37.20%).

 

7. Implementation of Other Matters Agreed on with the World Bank

7.1 According to the requirements of the World Bank inspection memo and the World Bank Loan Project Management Center , we have sorted out information on implementation progress and capital expenditure  of Part C and prepared Report on Implementation of Part C of the Zhejiang Integrated Forestry Development Project Financed by the World Bank, which has been submitted.

 

7.2 According to the requirement of “accurate records of actual investment and fund resource in afforestation” specified in the check memo 2014, we have promptly arranged afforestation investment record pilot work, and County/City Project Offices are implementing the requirement.

 


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:

 

1.个别小班造林未按设计作业。富阳场口镇场口村全网坞1、2小班下部的树种木荷居多,而施工设计下部配置三种树种,现场种植的树种不符合设计要求;临安昌化镇联盟村牛栏湾16小班地块,造林密度大于设计要求,设计平均密度36株/亩 (其中毛竹14株/亩,阔叶树22株/亩),实际平均密度为 42株/亩(其中毛竹18株/亩,阔叶树24株/亩)。

 

2.个别小班抚育不到位。德清莫干山镇高峰村石矿22小班清理劈灌、除草不到位。临安青山湖街道安村石板桥30-34小班,在抚育作业过程中,由于劳务人员疏忽,劈抚下来的杂草灌木对补植苗木造成一定程度的覆盖,影响到苗木的生长。

 

3.当年造林未按年度计划完成。2014年度计划造林面积为2,899公顷,据省项目办自查统计2014年实际完成纯林生态修复面积2,024.86公顷,完成年度计划数的69.80%,其中:阔松混交林840.73公顷,完成计划数的57.60%;阔杉混交林594.13公顷,完成计划数的82%;阔杉竹混交林250公顷,完成计划数的66.8%;阔板栗混交林247.6公顷,完成计划数的100%;阔茶叶复层混交林92.4公顷,完成计划数的100%。原因在于:林业管理体制发生了重大调整,影响了造林任务的落实;省级检查验收时发现质量不符合要求的地块,要求整改合格后才能报账。

 

针对上述问题,审计建议省项目办应责成各项目县按既定设计作业,提高项目林抚育质量,尽快全面完成造林计划。2015年省项目办已督促各项目县加强造林和抚育的现场验收管理,保质保量抓紧完成造林任务。


III. Audit Findings and Recommendations

 

Audit Findings and Recommendations

 

In addition to performing the audit and expressing an opinion on the financial statements, we also make observations 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, project performance and the follow-up of previous recommendations during the project implementing process. We found the following issues:

 

1. Some compartments did not replant trees according to the established design. For example, in Compartment 1 and 2 of Quanwangwu in Changkou Village, Changkou Town of Fuyang City, the majority of replanted trees at the bottom of mountain are Schima superba, but according to the design, the majority types of  replanted trees should be evenly distributed into three types. Moreover, in Compartment 16 in Niulanwan of Lianmeng Village, Changhua Town of Lin’an City, the average afforestation density is higher than the average designed density. The actual afforestation density is 42 seedlings/mu (that of bamboo and broad-leaf seedlings is 18 seedlings/mu and 24 seedlings/mu respectively), while the designed afforestation density is 36 seedlings/mu (that of bamboo and broad-leaf seedlings is 14 seedlings/mu and 22 seedlings/mu respectively).

 

2. Some compartments are not properly tending. For example, Compartment 22 in Shikuang of Gaofeng Village, Moganshan Town, Deqing County is featured by inadequate control over clearing, shrub removal and weeding. Besides, the removed shrubs and weeds have partially covered the replanted seedlings, thus affecting the growth of seedlings, due to the negligence of workers during tending of Compartments 30 to 34 located in Shibanqiao, Daoan Village, Qingshanhu Sub-district of Lin’an City.

 

3. The year’s afforestation task is not completed according to annual plan. In 2014, the actual afforestation area is 2,024.86 ha. according to self-inspection result of the Provincial Project Office, taking up 69.8% of the planned area (2,899 ha.). Of the completed area, the area of coniferous and broad-leaf forest is 840.73 ha., accounting for 57.60% of the plan; the area of Chinese fir and broad-leaf forest is 594.13 ha., accounting for 82% of the plan; the area of Chinese fir, bamboo and broad-leaf forest is 250 ha., accounting for 66.80% of the plan; the area of chestnut and broad-leaf forest is 247.6 ha., accounting for 100% of the plan; and the area of tea and broad-leaf forest is 92.40 ha., accounting for 100% of the plan. The causes for failure in completing the task are as follows: first, forestry management system has undergone significant adjustments, which affects the implementation of afforestation tasks; second, when the quality fails to meet the design requirements in provincial acceptance inspection, eligibility of reimbursement should only be applied after rectification.

 

  Given the above questions, it is suggested that the Provincial Project Office should mandate related counties to  work according to the established design, improve the quality of afforestation and tending, and complete the afforestation task as soon as possible. In 2015, the Provincial Project Office has urged relevant counties to strengthen management of on-site inspection for afforestation and tending, and to pay close attention to the quality and quantity  to complete the task.

 


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