盈江县2019年高标准农田建设项目财务收支审计结果

根据《中华人民共和国审计法》的规定，盈江县审计局自2020年10月27日起，对盈江县农业农村局（以下简称县农业局）负责实施的盈江县2019年高标准农田建设项目财务收支情况进行审计。

一、项目基本情况

2019年8月7日，盈江县扶贫开发领导小组下发《关于同意统筹整合2019年第6批资金下达计划及项目实施计划的批复》（盈开组复〔2019〕8号）文件，批复项目实施，计划总投资715万元。项目建设内容：建设高标准农田建设项目5500亩，建设排灌沟渠18900米，排涝沟渠1800米，建设田间道路1100米。

（一）项目建设执行情况

盈江县2019年高标准农田建设项目分3个标段，通过公开招标方式确定施工单位，中标总价653.23万元；工程监理由河南海纳建设管理有限公司负责；通过中介超市公开选取设计单位，昆明中银工程造价咨询有限公司中选。该项目于2020年3月1日开工，2020年4月27日完工。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          

（二）资金来源、到位及使用情况

盈江县2019年高标准农田建设项目资金来源为中央资金（整合资金）715万元。截至2020年10月27日，项目累计到位资金715万元，均为中央资金（整合资金）。截至2020年10月27日，项目累计完成投资660.38万元，已支付资金660.38万元，其中：建筑安装工程投资支付653.23万元，待摊投资支付7.15万元。项目结余资金54.62万元。

（三）项目投资结余及债权债务情况

1.项目投资结余情况

截至2020年10月27日，项目实际到位资金715万元，项目累计完成投资660.38万元，县财政局收回项目结余资金54.62万元，项目无投资结余。账面显示资金结存19.61万元。

2.债权情况

截至2020年10月27日，该项目无债权余额。

3、债务情况

截至2020年10月27日，该项目账面反映债务余额--“其他应付款”工程质量保证金19.61万元，其中：一标段5.71万元、二标段5.20万元、三标段8.70万元。

（四）竣工结算审计情况

盈江县2019年高标准农田建设项目送审金额656.87万元，经昆明融汇建设工程咨询有限公司审核，审定金额653.32万元，审减金额3.55万元。

审计结果表明，盈江县2019年高标准农田建设项目，财务管理基本遵循了国家及地方现行专项资金管理办法，资金使用合规、有效，财务资料基本真实地反映项目资金收支情况。经对县农业局提供资料审核，未发现截留、挪用项目资金等违规违纪情况，但也存在施工单位多计工程价款的问题。

二、审计发现的主要问题

施工单位多计工程价款3.55万元

三、审计处理处罚及建议情况

针对上述问题，盈江县审计局已按照国家法律、法规的规定，及时出具了审计报告。针对施工单位多计工程价款3.55万元，县审计局建议县农业局予以核减。

四、审计发现问题的整改情况

对审计发现的问题，县农业局积极采纳县审计局提出的审计意见，经与该项目3个标段施工单位协商，项目按照中标价款653.23万元进行结算。