| Notice by the Agency for International Economic Cooperation of the Ministry of Commerce of Further Regulating the Financial Management of Foreign Aid Projects | | 商务部国际经济合作事务局关于进一步规范援外项目财务管理的通知 |
| (Letter No. 857 [2019] of the Ministry of Commerce) | | （商合促制度函[2019]857号） |
| General contractors of various complete foreign aid projects: | | 各援外成套项目工程总承包企业： |
| Recently, the Department of Finance of the Ministry of Commerce (“MOC”) conducted a financial inspection of some complete foreign aid projects, and found that each project has problems and hidden risks to varying degrees in terms of financial management. The Agency for International Economic Cooperation has required relevant responsible enterprises to take corrective action. Based on this inspection, for the purpose of further ensuring the safety of foreign aid funds and regulating the financial management of foreign aid projects, you are hereby notified of the relevant information and work requirements as follows: | | 近期，我部财务司对部分援外成套项目进行了财务检查，发现各项目在财务管理方面不同程度存在问题和隐患，我局已要求相关责任企业进行整改。结合此次检查，为进一步保障援外资金安全，规范援外项目财务管理，现就有关情况和工作要求通知如下： |
| I. Existing problems | | 一、存在问题 |
| 1. Financial management in chaos | | （一）财务管理混乱 |
| Some construction technical teams did not have full-time accounting personnel, and their accountants are basically stationed in China, and the overseas accounting work were actually undertaken by cashiers and even materials personnel, which did not comply with the relevant provisions of the Accounting Law. In some projects, the local revenue and expenditure were all traded in cash, and no accounting books were established for accounting. | | 有的施工技术组无专职财会人员，会计基本常驻国内，国外会计工作实际由出纳甚至材料员承担，不符合会计法相关规定。有的项目当地收支全部以现金进行交易，且未建立会计账簿进行核算。 |
| 2. Settlement in advance of prepared materials and mobilization funds | | （二）提前结算工程备料和动员款 |
| Some construction technical teams applied for settlement of prepared materials and mobilization funds in advance when they did not meet the conditions for commencing construction, but the project management companies conducted examination and granted approval. | | 有的施工技术组在不具备开工条件的情况下，提前申请结算工程备料和动员款并获项目管理公司审核同意。 |
| 3. Inflated costs of projects | | （三）虚增项目成本 |
In some projects, all purchases of machinery and equipment were included in the project construction-machinery utilization costs at one time, which did not comply with the relevant provisions of the Accounting Standards for Business Enterprises on scheduled depreciation.
．．．．．． | | 有的项目一次性将机械设备采购款全部计入工程施工-机械使用费，不符合《企业会计准则》按期计提折旧的相关规定。
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