【专项债】最新中央审计报告发现的问题汇总

Core Insights - The report highlights significant issues in the management and usage of local special bonds across nine provinces, with identified problems involving a total amount of 132.597 billion yuan [2] Group 1: Violations and Mismanagement - Issue 1: Nine regions illegally borrowed 2.029 billion yuan, primarily for prohibited projects such as lighting projects and government buildings, violating the negative list management outlined in the State Council's document [3] - Issue 2: Seven provinces falsely reported expenditure completion totaling 46.435 billion yuan, exploiting loopholes in the monitoring system that lacks proper separation of duties, allowing individuals to self-fill, self-review, and self-report [4] - Issue 3: 92 regions misappropriated 65.18 billion yuan, mainly for "three guarantees" and repaying state-owned enterprise debts, which is against the regulations prohibiting the use of special bonds for regular expenditures [5] Group 2: Idle and Wasted Funds - Issue 4: 70 regions had idle or wasted funds amounting to 18.953 billion yuan, caused by over-issuance of bonds, insufficient preparation, and policy changes leading to project termination, with 2.157 billion yuan already incurring interest of 129 million yuan [6]