30 JUN 2P Yunnan Provincial Audit Office of the People's Republic of China Audit Report ü 4k [2019] 62 - YUNNAN AUDIT REPORT (2019) No.62 Project Nane: Yunnan Honghe Prefecture Diannan Center Urban Transport Project Financed by the World Bank YJ : 8369-CN Loan No.: 8369-CN Project Entity: Honghe Prefecture Project Management Office '4it#-x: 2018 Accounting Year: 2018 护 目录 Contents 一、审计师意见，.，…，.,．…，,.,.,..............................．……，二，,.，二，．…，．…，.,.．……，.．……，…1 I,,A-u ditor&5 OPinion二，二，,,..．……，................................．……，,.,.，二，二，.，…，.............．……3 二、财务报表及财务报表附注．..................．……，.,..．……，.,,.,.,................．……，.，…6 11 .Financial St欲emeflts and Notes to the Financial St献eme爪5.............．……，.,,,6 （一）资金平衡表．.........................................．……，,,,．…，二，,，二，...........．……，,.．…6 1 .Balance Sheet．…，........................．……，,.,,,,．…，……，,．…，…，二，.................．……，,，…6 （二）项目进度表．...........................．……，.,,,.，…，,.,.,．…，........................．……，…9 11.Summary of Sources and Uses ofFunds by Project Component．……，..．……9 （三）贷款协定执行情况表．,.,.．…，.......................................．……，,.,.,....．……16 111 .Statement of 11llplementation ofLoanAgl&eement,.，…，.,．…，.,..............．……16 （四）专用账户报表．............................................．……，............．……，.,，……，二18 iv .Special Account Statement..．……，二，,.,,,.，…，..............................．……，，二，．…，二18 （五）财务报表附注．.............．……，．……，，二，.........................．……，.，二，,.....．……20 v .NotestotheFinancialstatements.,,....................................．……，……，……，25 三、审计发现的问题及建议．..．……，.....................．……，,.,,.．……，二，二，.....．……，,.,.29 H工．AuditFindingsandRecommendations．…，……，．…，．…，．…，....................．……，二32 一、审计师意见 审计师意见 红河州利用国际金融组织贷款项目办公室、云南省财政厅： 我们审计了世界银行贷款云南红河州滇南中心城市交通项目 2018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28页）o （一）项目执行单位及云南省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执 行情况表是红河州利用国际金融组织贷款项目办公室的责任。编制 专用账户报表是云南省财政厅的责任，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 一1- 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，公允反映了世子华仃 贷款云南红河州滇南中心城市交通项目2 018年12月31日的、孵状 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 YN一5紧装柔鼎露霎鼻尸豁怂气篡裂粼最霖 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。 一‘价一受她‘ Z、，二 岁，J诊 「止 /& 中华人。很私自芸南冰才厅 二0一六年六少四日 地址：中国云南省昆明市五华山 邮政簖码：650021 电话：86一871一63632075 传真：86一87卜6363208 一2- I Auditor's Opinion Auditor's Opinion To: Honghe Prefecture Project Management Office, Yunnan Provincial Finance Department: We have audited the special purpose financial statements (ftoni page 6 to page28 ) of Yunnan Honghe Prefecture Diannan Center Urban Transport Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2018, 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 Yunnan Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources 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 Yunnan 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 Intel-national 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 -3 - 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 the 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 Yunnan Honghe Prefecture Diannan Center Urban Transport Project Financed by the World Bank as of December 31, 2018, its financial receipts and disbursements, the project implementation and the receipts and disbursements of 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 forms No.YN-2 to No.YN-5 and the attached documents submitted through Yunnan Provincial Finance Department to the World Bank during the period. In our opinion, these 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. Yunnan Provincial Audit Office of the People's Republic of China June 14, 2019 Address: Wuhuashan, Wuhua District, Kunming City, Yunnan Province, China Postcode: 650021 Tel.: 86-871-63632075 Fax: 86-871-63632086 -4- The English translation is for the convenience of report users; please take the Chinese audit report as the only official version. -5- � о о со � о о . Q Q � � rn � �г.� с � '" �, с' �'о h r � � r N � С f}� r � � р � 6� � � � � � � ' г�., О �U � � � о ° � l� р О с+� С � N � � '^ р ' � с м О сС' � � � � � ГАw р N �° • � в' � �l � �-+ _ ' .-. Q � о � �rj ��. �У � z � N ❑� ч?с \.L� О i��-, с' "6 r �'П � �.'. � � �гi � � � = � �С� -С7 ,, гS г- � о GIi� С � с� � `!л R [� � � �г а � � �i� � �4 ...1 � ��; � •� " т4_� � а �� � � й `'�'� � r_ С!1 i� �_О L v qGC � гi �О_ � �` c-i ti �'� �` � �с-� U - . 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Special Account Statement *m Wp _tX SPECIAL ACCOUNT STATEMENT *« 9 2 018 4f- 12 A 31 H (For the Period Ended December 31,2018) PROJECT NAME-. Yurman Honghe Prefecture. Diannan Center Urban Transport LRA,4ý1ý91M Depository zý Project financed by the World Bank Bank/Account Kunming 8369-CN branch, China rnerchants World Bank Loan/Credit INo. : 8369 \o.:/87190219333609 kifl t -CN - iär w ink iýk FT :4 141ROIR: iý ;I: Arepared by: Ytinnan Provincial Finance Department Currency: USD Part A AActivvityy for the Period kffin Arno-unt MI9JtSri Be,ý-innin-,,Balance (montli/day/year) tn Add: 2,796, 549. 04 ffi n n 12,858,873.99 Total aanntouuntt ddeposited by World Bank sited by World Bank- 12,858,873.99 P;* I ý A, ý35 44, A K p n. 5ý ý: 9,1 c A -ý, Total interest carned this period if deposited in Special Account -2078.56 ffi T, -4ý:] 4 3ý ffi 9-9 5-1121 ffin Total amount refunded to cover ineligible expenditures Deduct: 3 2 78-56 Total araount withdrawn 15,175,538,21 Total service char-es if not i.ncluded in above amount withdra,ývn ýå * 477,806.26 Ending balance (month/daylyear) Part B-Account Reconciliation i lå Y- U ff -ffi iy 9 ÄR, 191 ancd by Arnount advanced by World Bank 10,000,000.00 ig > Deduct: orld Bank n10 2. tU- ffl- ýR If 9 ou t recove ed by Wol Id Bank 92 Total aaraount recovered by World BarAc 3. uc Outstanding amount advanced to tlie Special Account at month/day/year 10, 000, 000. 00 4. -VhP] P 1M Ending balance of Special Account at month/day/year 477, 806, 26 PN&) Add: Amount claimed but not yet credited at month/day/year Application No. Amount Amount withdrawn but not yet claimed 9, 522, 193. 74 7. B* ittffi (!zn5MT- 5 fO 6 t +) Cumulative service charges (if not included in item 5.or 6.) 1A * Deduct: 8.A 1 A (r A ftP# ) Interest earned (if included in Special Account) Total Advance to the Special Account Accounted for at the End of this Period 10, 000, 000. 00 - 19 - （五）财务报表附注 财务报表附注 1.W目概况· 世行贷款红河州滇南中心城市交通基础设施建设项目贷款号为～ 、；。一阴榆坏日旨霖汾善蒙自、建水两地城区居民日常出打的女全 怜和有效性。项目计划总投资人民币2,126,541,6叨元，具甲世芥银． 行俗款150·00。，。。。粎元折合人民币915，。0。，000元。项目协议于 2014年7月23日签订，201斗年10月21日生效，2020年6月30日 前关闭。项目由蒙自、建水两个子项目构成，其中：(1）蒙自子项目王 要句．括5个子项目建设：Ml路籑功能调整和改造；MZ综合城市道路 击廊管理：M3公交优先子项目；M碑改善通学安全；M5机构加独寸坝 自。该子项目计戈」总投资人民币：,5。4,992,：。。元，其中世界银行贷 款J练额为100,000,000粎元，折合人民币610,000,000元。（2）建水 子项目主要包括4个子项目建设：Jl综合交通改善； JZ公交优先；J3 杳环铸孩汾：J4机构能力建设。项目计划总投货内人氏中 621,5斗8,90。元，其中世界银行贷款．悠额为50,000,000美元，折合 人民币305,000。000元。 2018年末，项目累计到位配套资金人民币227,279,171.34元， 占计划配套资金总额人民币l,211,5牡，60。元的18.7码，累计完成 项目投资473,147,725.19元，占计划投资总额2,126, 541,600.00元 的22.25％。 2．财务报表编制范围。 本财务报表的簖制范围包括红河州、蒙自市、建水县三个项目办 的世行项目财务报表及云南省财政厅专用账户报表。红河州项目办负； 责报表的合并工作。 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法》 （财际字〔2000〕13号）、项目贷款协定及世行《世界贷款云南省红 河州滇南中心城市交通基础设施项目财务管理手册》（红财外〔2013〕 13号）的要求编制。 一20- 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 式记账去记账，以入民币为记账本位币。 3．辱按照中国人民银行2018年12月28日汇率，即USDI＝人民币 6 .8 6 32元。 4．报表科目说明。 4.1项目支出。 截至2018年底，项目支出473,147,725.19（含先征费 2,573,7。。．。。元，贷款利息5,815,241.17元，州项目办列支管理费 583,631．朽元，未分摊到两个子项目中），占总投资计划 2,126,5舜1,600,O。元的22.25％。其中：建水子项目2018年项目支出 人民币27,854,160.76元，累计支出人民币96,561,490．斗3元，占 其投资计划的15.54％。蒙自子项目2018年项目支出人民币 109,503,453.16元，累计项目支出人民币367,613,662.14元，占其 投资计划的24.43％。 4.2货币资金。 2018年12月31日，货币资金余额为人民币36,248,006.51元。 其中：蒙自货币资金余额为人民币：31，肠5,348.76元，全部为银行 存款；建水货币资金余额为人民币1,913,377.83元（现金2，叨2．叨 元）；专用账户存款3,279,279.92元。 舜．3预付及应收款。 2018年12月31日，预付款余额为人民币3, 523,037,30元，其 ，中蒙自3,473,037.3。元，含陕西少华建筑工程有限公司M3公交优先 一北京路南综合场站工程预付款2,972,455.1俘元；浙江浙大中控信息 技术有限公司M2交通控制和监控设备、交通指挥中心设备工程预付 款5叨，582.16元；建水50,0叻元，主要是应收预拨项目工作经费。 4.4项目拨款。 一21- 本科目主要核算项目配套资金，项目计划配套资金总额为人民币 1,211,541,6。。，。o元，截至2018年12月31日，到位配套资金人民 币227,279,171.34元，占总计划的18.76％。 4.5项目借款· 2时8年世行拨入周转金账户粎元12,858,873.99元，支付美元 15,175,538.21元，根据项目贷款协定，项目先征费按贷款总额的， 。·25％计提，并直接从贷款总额中扣减；本科目反映的是截至2018年 12月31日项目发生的借款，折合人民币1%,509,156·18元，其中’ 世行拨入周转金账户资金人民币68,632,O洲．00元，先征费人民币 2,573,7。。，。。元，利息人民币5,815,241.17元。 碑．6应付款。 截至2018年12月31日，余额为人民币88,973,948.13元。 其中，应付蒙自子项目人民币72，时2,6叫．19元，包括：应付北 京鑫畅路桥建设有限公司Ml路网改造和提升学府路土建工程款 5,592,846.78元；应付龙岩市恒达工程有限公司MZ综合城市道路走 廊天马路、银河路、北京路公交专用线工程款7,784,134.8。元；应 付江襼山湖园林建设集团有限公司M3公交优先非公交专用线公交站 台工程款17，。12,703,12元；应付陕西少华建筑工程有限公司M3公 交优先一北京路南综合场工程款9,824,314.75元；应付浙江浙大中控 信息技术有限公司MZ综合城市道路走廊交通控制和监控设备、交通 指挥中心设备工程款19,174,6娜．的元；应付云南省交通规划设计研 究院勘察设计费1,300，的0．叨元；应付蒙自市房屋征收管理中心暂 借款5。，O。。．叨元；应付北京鑫畅路桥建设有限公司学府路保留金 3，耳9井，355．叨元；应付龙岩市恒达工程有限公司M2综合城市道路走 廊天马路、银河路、北京路公交专用线龙岩市恒达工程有限公司MZ: 综合城市道路走廊天马路、银河路、北京路公交专用线保留金 2,575,290.57元；应付江襼山湖园林建设集团有限公司M3公交优先 非公交专用线公交站台保留金1,724,938.25元；应付浙江浙大中控 信息技术有限公司MZ综合城市道路走廊交通控制和监控设备、交通 指挥中心设备保留金3，钓9,417.92元；应付建水子项目人民币 16,941,3们．94元，包括：应付城市综合交通规划190，的。元；应付 公共交通专项规划费16。，O叨元；应付滇南中心城市交通项目设计费 一22- 3,151,6。。元；应付勘测设计费360，。。。元；应付移民外部监测费 2&,667元；应付外部环境监测382,5时元；应付公共交通政策研究 费282,891.67元；应付施工期及营运期环境监测240,750元；应付 质保金2,578,499.70元（鑫洲控股集团有限公司1,989,523.06元， 云南瑞坤建筑工程有限公司588,976.64元）；应付广告牌拆除补偿费 9。，000元；应付造价咨询费1 05,20。元；应付工程监理费168,0。。 元；应付工程暂借款5,500,000元；应付应付工程款3,465,235.57 元（鑫洲控股集团有限公司2,631,135.45元，云南瑞坤建筑工程有 限公司83礴，100.12元）。 4.7留成收入， 截至2018年12月31日，留成收入余额人民币156，噜93.35元， 全部是银行存款利息收入。其中建水子项目余额耳4,2&.96元，蒙自 子项目余额人民币112,226.39元。 5，专用账户使用情况． 项目专用账户由云南省财政厅负责管理，开户行是招商银行昆明 分行营业部；账号：87190219333609；币种为美元户，专用账户于2016 年2月开立。2017年12月31日，专用账户余额477,8肠．26美元， 折合人民币3,279,279.92元。2018年已支付但尚未申请报账金额 9,552,193.74美元。 6．贷款协定执行情况． 本项目拟利用世行贷款15。，叨0，的o美元。截至2018年12月 31日，累计提款28,632,293.42粎元，A部分工程提款11,323,116.36 粎元，占该类别核定贷款额的14,90%，项目A部分的货物、咨询服 ；务·非咨询服务·培训研讨和增量业务费提款426,949·38美元，占 该类别核定贷款额的1.95%，项目B部分工程提款5,417,160.92美 ：元，占该类别核定贷款额的13.81%，项目B部分的货物、咨询服务、 非咨询服务、培训研讨和增量业务费提款242,759,21美元，占该类 别核定贷款额的2.5。％，关帐日前最后一次支付日及以前累积的贷款 利息提款8们，3的．55粎元，占该类别核定贷款额的30.7叭，先征费 提款375,0。。．00粎元，占该类别核定贷款额的l。叭。专用账户 10,000,000.00美元。 一23- 7．其他需要说明的事项· 项目资金平衡表中，世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年度提款数不一 致是由于历年汇兑损益造成的。 贷款协定执行情况表中“本期提款额”13,489,8叫．14美元与专 用账户报表中“本期世界银行回补总额”12,858,873.99美元差异， 630,930.15粎元，为2018年期间世界银行扣除的本项目的贷款利息。 一24- v - Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Yunnan Honghe Prefecture Diannan Center Urban Transport project financed by WB (the Project, Ln. 8369-CN) aims to improve the safety and efficacy of everyday travel for people who live in Mengzi and Jianshui downtown. The total investment is CNY 2,126,5411600.00, of which $ 150,000,000.00 is financed by World Bank loan (CN-Y 915,000,000.00 equivalent). The project agreement was signed on July 23, 2014, and became effectiveness on October 21, 2014.The loan closing date is on June 30, 2020. The Project comprises two subprojects, Mengzi Subproject and Jianshui Subproject, that is: (1) Mengzi subproject comprises five subprojects: MI: Road Network Re-Functioning and Improvement; M2: Integrated Corridor Management; M3: Public Transport Priority; M4: School Transport Safety Improvement; and M5: Institutional Strengthening. Estimated total investment of the subproject is CNY 1,504,992,700.00, of which $100,000,000.00 is financed by World Bank loan, equivalent to CNY 610,00000.00. (2) Jianshui Subproject comprises four subprojects: JI: Road Network Re-Functioning and Improvement; J2: Public Transport Priority; J3: Construction of South Bypass; and J4: Institutional Strengthening. Estimated total investment of the subproject is CNY 621,548,900.00, of which $50,000,000.00 is financed by World Bank. loan, equivalent to CNY -305,000,000-00. The counterpart funds in place of the Project by the end of 2018 are CNY 227,279,171.34, accounting for 18.76% of the total plan of CNY 1,211,54100. A total value of CNY 47' ,147,725.19 for the Project was completed, accounting for 22.25% of the total planned investment of CNY 2,126,541,600.00. 2. Consolidation Scope of financial statements Consolidation scope of the financial statements includes financial statements of World Bank Projects for Honghe PMO, Mengzi PEO, Jianshui PEO, as well as statements of special account for Yunnan Province's Department of Finance. Honghe Prefecture PMO is responsible for statements consolidation. 3. Accounting policies 3.1 Financial statements of the Project are prepared according to the requirements of Accounting Methodfor the World Bank Financed Project -25- (CaiJiZi [2000] No. 13) & "Financial Management Manual for Yunnan Honghe Prefecture Diannan Center Urban Transport Project financed by World Bank" (No.13, 2013, Office of Foreign Loans, Finance Bureau of Honghe Prefecture) by Ministry of Finance and World Bank. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RIVIB Yuan is used as the recording currency for boolkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2018 of the People's Bank of China, which is USD1= RMB6.8632 yuan. 4. Explanation of Subjects 4.1 Total Project expenditures Project expenditures by the end of 2018 is CNY 473,147,725.19 (including front-end fee of CNY 2,573,700.00, loan interests CNY 5,815,241.17, management fee CNY 583,631.45 from Honghe PMO, which is not apportioned for the two sub-projects), accounting for 22.25% of total planned investment of CNY2,126,541,600.00. Wherein: expenditure of Jianshui Subproject in 2018 is CNY 27,854,160.76. Accumulated total expenditure of the subproject is CNY 96,561,490.43, accounting for 15.54% of the total investment plan. Expenditure of Mengzi Subproject in 2018 is CNY 109,503,453.16. Accumulated total expenditure of the subproject is CNY 367,613,662.14, accounting for 24.43% of the total investment plan. 4.2 Cash and bank The balance as of December 31, 2018 is CNY 36,248,006.51. The balance of Mengzi is CNY 31,055,348.76, which is all bank deposits; the balance of Jianshui is CNY1,913,377.83, including cash CNY 2,002.00.Deposits of special account is CNY 3,279,279.92. 4.3 Prepaid and receivables Prepaid balance as of December 31, 2018 is CNY 3,523,037.30, of which Mengzi is CNY 3,473,037.30, including prepaid payment of CNY 2,972,455.14 to MZ-CW-09 and prepaid payment of CNY 500,582.16 to MZ-GD-01; Jianshui is CNY 50,000, mainly due to work advance receivables for the project. - 26 - 4.4 Project appropriation funds Planned counterpart fund of the Project is CNY 1,211,541,600.00. As of December 31,2018 CNY 227,279,171.34 of counterpart funds is in place, accounting for 18.76% of the plan. 4.5 Project loans The Project replenished $ 12,858,873.99 of the loan fund from the Bank in 2018, total disbursement is $ 15,175,538.21. According to the loan agreement, front-end fee (0.25% of the loan) is deducted directly from the loan. This item reflects Project loan of CNY 196,509,156.18 as of December 31, 2018. Of which the Bank allocated CNY 68,632,000.00 to the special account, CNY 2,573,700.00 is front-end fee and CNY 5,815,241.17 is interests. 4.6 Payables The balance as of December 31, 2018 is CNY 88,973,948.13. They are: Payables of Mengzi subproject is CNY 72,032,604,19. Including: Civil work of Xufu Road CNY 5,592,846.78; civil works of three corridors CNY 7,784,134.80; civil works of bus stops on non-corridor roads CNY 17,012,703.12; civil works of Beijing Road South Depot CNY 9,824,314.75; goods of ITS system CNY 19,174,603.00; Survey and design fee to Yunnan Transport Design Institute being CNY 1,300,000.00; temporary borrowings from House Expropriation Management Center of Mengzi City being CNY 50,000.00; Retention of Xufu Road CNY 3,494,355.00; Retention of three corridors CNY 2,575,290.57; Retention of bus stops on non-corridor roads CNY 1,724,938.25; Retention for goods of ITS system CNY 3,499,417.92. Payables of Jianshui Subproject is CNY 16,941,343.94.Including: Payables of urban comprehensive transportation planning of CNY 190,000; special planning fee for public transportation of CNY 160,000; design fee of CNY 3,151,600; CNY 360,000 for survey and design fee; CNY 266,667 for external monitoring of resettlement; CNY 382,500 for external environmental monitoring; CNY 282,891.67 for public transportation policy research; CNY 240,750 for environmental monitoring during the construction period and operation period; total retention of CNY 2,578,499.70 (CNY 1,989,523.06 for Xinzhou Holding Group Co., Ltd. and CNY 588,976.64 for Yunnan Ruikun Construction Engineering Co., Ltd.); CNY 90,000 for compensation of demolition of billboards; CNY 105,200 for cost consulting; CNY 168,000 for project supervision; project temporary loan of CNY 5,500,000; and payable for construction of CNY 3,465,235.57 (CNY 2,631,135.45 for Xinzhou Holding Group Co., Ltd. and CNY834,100.12 for Yunnan Ruikun Construction Engineering Co., Ltd.). - 27 -