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Integrated Financial and Procurement Audits for Bank Financed Projects - The China Experience

Jingrong He's picture
Also available in: 中文
Supreme Audit Institutions (SAI) for Bank financed projects have carried out financial and procurement audits. In Poland, this initially started more than a decade ago and there have been several other examples over the past years in other countries.

By the end of FY16, China National Audit Office (CNAO), the SAI in China, had successfully completed its third year of integrated financial and procurement audits for 27 Bank financed projects and accounting for 28% of the total active portfolio of China. This is a big leap from only 3 projects in the first year of FY14.

Rome was not built in a day. CNAO has been the external auditor of all Bank-financed projects in China since 1984. It conducts project audits in accordance with the Government Auditing Standards of the P.R. China and the International Standards on Auditing. The Foreign Funds Application Audit Department and the Audit Service Center of CNAO, and the Provincial Audit Institutions conduct audits on Bank financed projects and issue the audit reports in their names. There are about 120-130 financial audit reports submitted to the Bank every year. CNAO's audit reports not only include the auditor's opinion on project financial statements, they also include opinions on procurement compliance as this is an important aspect of the review of the eligibility of expenditures. This procedure is in full compliance with the Audit Law of P. R. China, which requires auditing of authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures of public funds. It was under this context that in FY 14, we started piloting the use of CNAO for integrated financial and procurement audits in some Bank-financed projects.

财务及采购联合审计的中国经验

Jingrong He's picture
Also available in: English
最高审计机关对世行资助的项目开展财务及采购联合审计已有先例。12年前波兰审计署开始了此类联合审计工作,其他国家也有类似经验。

截止2016财年,中国的最高审计机关,国家审计署已经成功地完成了第三年试点的27个世行资助项目的财务及采购联合审计。项目数量占中国在执行项目总数的28%。 与开始此尝试的2014财年完成的3个试点项目相比,项目数量方面是一个大的飞跃。

罗马不是一日建成的。1984开始国家审计署就作为世行资助项目的外部审计机构开展审计工作。审计署根据中国的政府审计准则及国际审计标准开展项目审计。审计署的外资利用审计司、外资审计中心及省级审计机构负责世行资助项目的审计及以他们的名义出具审计报告。每年递交给世行中国代表处的审计报告大约有120-130份。审计署的审计报告不仅包括审计师对财务报表出具的审计师意见,通常也会提供针对采购合规性审查的意见,因为这是费用合格性审查的一种重要方面。这样的审查流程完全符合中国的《审计法》,法律要求对公共资金的财政收支或者财务收支的真实、合法和效益,依法进行审计监督。在此背景下,2014财年开始,世行中国代表处采购部联合国家审计署开展世行资助项目的财务及采购联合审计。

Pameran Pasang Surut Urbanisasi Indonesia

Gauri Gadgil's picture
Also available in: English
Photo Credit: Andres Sevtsuk, Harvard City Form Lab

Minggu lalu saya berkunjung ke Bogor, 60 kilometer dari Jakarta dan hanya perlu satu jam lima belas menit untuk menuju kesana. Namun, diperlukan waktu tiga kali lebih lama untuk kembali ke Jakarta, karena macet akibat hujan deras.

Di lokasi lain di Jakarta, banjir terjadi di beberapa tempat. Mobil-mobil terjebak semalaman di basement tempat parkir café dan restoran di Kemang – sebuah kawasan terkenal yang sering kebanjiran akibat sistem drainase yang buruk dan kurangnya ruang hijau.

Inilah secuplik kehidupan di Jakarta yang tumbuh pesat, sebuah kawasan metropolitan yang di tahun 2028 bisa menggantikan Tokyo sebagai kota Asia dengan penduduk terbanyak.
 

On Display: The Highs and Lows of Indonesia’s Urbanization

Gauri Gadgil's picture
Also available in: Bahasa Indonesia
Photo Credit: Andres Sevtsuk, Harvard City Form Lab


Last weekend I visited Bogor, 60 km (37 miles) outside of Jakarta. It only took an hour and fifteen minutes to leave the city. Due to traffic caused by heavy rains, the drive back was almost three times as long.                
Elsewhere in Indonesia’s capital, neighborhoods were flooding. Cars were trapped overnight in basement parking lots of the cafes and restaurants of Kemang, a chic neighborhood where a poorly designed drainage system and lack of green space causes recurrent flooding.

Such is life in fast-growing Jakarta, a bustling metropolitan area that looks set to displace Tokyo in 2028 as Asia’s largest city by population.

Mengelola kebakaran: Upaya Indonesia untuk mencegah krisis kebakaran hutan dan lahan

Ann Jeannette Glauber's picture
Also available in: English



Berita kebakaran hutan dan lahan bukan hal baru di Indonesia. Tapi drama penyenderaan di tengah “musim kebakaran”? Ini sesuatu yang baru, dan mendominasi deretan tajuk utama pemberitaan di awal September. Setelah mengumpulkan bukti lahan yang terbakar di area konsesi kebun sawit di Rokan Hulu, Riau, tujuh petugas Kementerian Lingkungan Hidup dan Kehutanan (KLHK) disandera dan dipaksa menyerahkan atau menghapus bukti yang mereka kumpulkan.

Controlling the burn: Indonesia’s efforts to prevent forest and land fire crisis

Ann Jeannette Glauber's picture
Also available in: Bahasa Indonesia



Forest and land fires making the news in Indonesia is nothing new. But a hostage drama in the middle of “fire season”? That’s a new twist, and indeed dominated headlines in early September. After collecting evidence of burned land within a palm oil concession in Rokan Hulu, Riau, seven inspectors from the Ministry of Environment and Forestry (MOEF) were taken captive and violently threatened to handover or delete the gathered evidence.

“四小”不小,管用就好

Sitie Wang's picture
Also available in: English
这是纪念10月17日国际消除贫困日的中国系列博客文章中的的一篇,中国对全球减贫事业的贡献超过世界任何国家,中国正在全力实现到2020年消除极端贫困的宏伟目标。 点击此处浏览系列中其他博客。
 
四月中旬,我们到川东开展精准扶贫调研,看了南部县大堰乡封坎庙村、碑院镇林坝村的扶贫“四小工程”:小养殖、小庭院、小作坊和小买卖。果林下,百余只土鸡正在啄食;水田里,一群鸭子正在游弋……这就是我们在林坝村脱贫户张定科家门前看到的一幕。今年61岁的张定科给我们介绍说:“在家门口搞点鸡、鸭等小养殖,还养猪,投资少见效快,真是再实在不过了。”他还告诉我们,以前他家以种地为生,日子过得紧巴巴的。随着两个子女先后考入大学,家里的日子变得愈发艰难。去年初,他家在帮扶部门的支持下搞起了小养殖、小买卖,年底增收1.70万余元,摆脱了贫困。

Ending Poverty in China: Small projects bring big benefits

Sitie Wang's picture
Also available in: 中文
This blog is part of a series produced to commemorate End Poverty Day (October 17), focusing on China – which has contributed more than any other country to global poverty reduction – and its efforts to end extreme poverty by 2020. Read the blog series here. 
 

阿里巴巴的“互联网+扶贫”实践

Ruidong Zhang's picture
Also available in: English
这是纪念10月17日国际消除贫困日的中国系列博客文章中的的一篇,中国对全球减贫事业的贡献超过世界任何国家,中国正在全力实现到2020年消除极端贫困的宏伟目标。 点击此处浏览系列中其他博客。

阿里巴巴对于贫困地区的“互联网+扶贫”最早始于2009年对四川省青川县的震后援建。阿里巴巴的核心思路是用商业模式扶持灾区经济发展,不仅要帮助灾区人民重建家园,更要通过互联网+赋能,使他们具备致富脱贫的能力。

2014年10月阿里巴巴发布了农村战略,在接下来的3-5年,将拿出100亿元投入到1000个县的10万个行政村,用于当地电子商务服务体系建设。

阿里巴巴“互联网+扶贫”的落地分为三个层面。一是给贫困地区带来便捷实惠的商品和生活服务。如消费品下乡、农产品进城、手机充值、生活缴费、购买车票、预定宾馆等,此外还包括小微金融、远程医疗、在线教育等。二是为农村经济和社会提供可持续发展的生态支持。包括对地方官员的互联网意识、地方企业的互联网转型能力,以及返乡青年或普通农民的互联网技能的培训和建设。三是帮助贫困地区建立起新经济基础设施,包括物流、支付、金融、云计算、数据等。

至2016年上半年,阿里巴巴通过农村淘宝项目已经在全国29个省近400个县(包括94个国家级贫困县和95个省级贫困县)的1.8万个村建立起了“互联网+”服务体系,招募了2万余名合伙人或淘帮手。2016年7月,农村淘宝启动以服务为核心的3.0模式,合伙人将由创业者演化为乡村服务者,村级服务站也将升级为当地的生态服务中心、创业孵化中心和公益文化中心。

阿里巴巴的“互联网+扶贫”实践,包括了在电商、就业、金融、旅游、教育、健康等多个领域的创新。

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