Author: HimalayaCT-CPA Jim
Proofreading and revised by HimalayaCT- V
Audited by HimalayaCT-Truemanman
On July 20th, 2018, Chinese Academy of Sciences (CAS), led by the Chinese Communist Party (CCP), published its closure budget report of fiscal year 2017 (2017 Report).
On page 57 of the report, it disclosed a chart on the performance assessment of fiscal expenditure, where Wuhan National Biosafety Lab (P4 Lab) scored 92.9. The chart was also referred to in another article CCP unrestricted bio-weapon virus budget (https://gnews.org/570661/) as Material Science Projects Operation Maintenance Special Project performance, and attached in the Performance Assessment Report on National Material Scientific Projects Operation Maintenance (国家重大科学工程运行维护项目绩效评价报告), hereafter referred to as 2017 Assessment Report. The Assessment was carried out by third-party intermediaries assigned by CAS.
On Page 54 of the 2017 Assessment Report, it stated that national material scientific & tech infrastructure is vital to national security and international cooperation. Since 2002, the Ministry of Finance (MOF) of the CCP government has established a special project, National Material Scientific Projects Operation Maintenance, to support operation maintenance of the national material scientific & tech infrastructures. The related fiscal funds from the special project are important for stable operation and sustainable development of material structures. National security has been widely used as an excuse for the CCP’s human rights abuses in mainland China and Hong Kong, obstructing foreign journalists in China, and violating autonomy of Hong Kong. Dr Li-Meng Yan and LUDE Media have mentioned that coronavirus or CCP virus pandemic is an unrestricted biowarfare conducted by international collusion. Some experts in the scientific community have published false articles to cover up the truth of CCP virus. A civil lawsuit in the U.S. has required Dr. Fauci to provide his correspondence with the CCP China. WHO has also been manipulated by the CCP.
According to the CCP’s “《国家重大科技基础设施管理办法》（发改高技〔2014〕2545 号）” or translated as The Administration Manual of National Material Scientific & Tech Infrastructures (Development & Reform Advanced Tech NO.  2545), the operating funding of the infrastructures was from the fiscal funds and monetary support from entities affiliated with or the entities relied, used for daily operation maintenance of the CAS material scientific & tech infrastructures, repairment and modification of systematic or key machines and related grants. In 2017 this fund actually spent 99.24% of its 1,156.90 million RMB budget and supported 20 infrastructures and 79 projects from 15 sub-entities of the CAS.
Framework of the Performance Assessment Provided in the Assessment Report
The assessment framework was specifically designed based on “《财政支出绩效评价管理暂行办法》(财预〔2011〕285号)” or translated as The Administration Manual of Assessing Fiscal Expenditure Performance (Fiscal Budget No. 285) (AMAFE) and “《预算绩效评价共性指标体系框架》（财预〔2017〕53号）” or translated as Fiscal Performance Assessment Indicator Framework of Common Properties (Fiscal Budget No. 53) (The code written in the assessment report is incorrect and actually is Fiscal Budget No. 53) (FPAIFCP) and approved by a third-party intermediary and those responsible for that to be assessed.
What is provided in the AMAFE?
The AMAFE was made pursuant to The Budget Law of P.R. China by MOF. It applies to the incorporated entities of independent accounting that have fiscal fund supporting relations with fiscal departments including CCP’s state departments, parties, affair entities, social leagues and others.
It provides that fiscal expenditure performance should be assessed pursuant to the national laws, regulations and rules, national plans, policies of national economy and society development made by various levels of CCP regimes, budget management rules, monetary and financial management manuals, financial accounting documents, budgeted department’s functions and duties, medium and long-term development plan and annual work plan, industry policies, standards and professional technological regulations, performance target, budget approval of fiscal departments and so forth.
It provides that the following factors should be assessed: the design of performance target, fiscal outlay and usage, systems made and measures taken to realize performance targets, the extent of target achieved and effectiveness and others.
It also sets requirements on how to make performance target, assessment indicators, assessment standards, the organization of assessment work, assessment report and consequences of violations.
It mentions that third-party intermediaries and experts can be assigned for assessment.
What is provided in the CAS Charter?
The CAS Charter provides that CAS was founded pursuant to the Organization Law of the P.R. China’s Central Government on November 1, 1949 by the “People’s” Central Government (CPG) and that all aspects of CAS are led by the CCP with the party branch set up therein. It fulfils the duties and functions of affair entities directly affiliated with the State Council (SC), synonymous with the CPG after 1954. Both chief executive and deputy executives of CAS are appointed by the SC. The Chief executive is the designated representative of CAS and is responsible for the truthfulness and completeness of accounting work and accounting documents of CAS. All the material decisions including important personnel appointment, material project arrangements, important financial decisions, and audit, are made by CCP branch conferences in CAS. Its basic funding is from the fiscal payment.
What should the CAS do to carry out AMAFE according to FPAIFCP?
There are three sets of sheets for projects, department and fiscal budget, respectively, in FPAIFCP to enforce AMAFE. FPAIFCP requires entities to select representative and personal factors to assess and characterize thereof, assign scientific and reasonable weighting scores to the indicators and specify assessment standards.
What has CAS done to follow AMAFE and FPAIFCP to receive the performance score of fiscal expenditure for the P4 Lab, according to the 2017 Assessment Report?
According to the 2017 Report, the expenditures on Material Scientific Projects were accounted as project budget outlay (i.e., “项目支出”). Therefore, it is reasonably expected that the P4 Lab, listed in the assessment results chart of the 2017 Assessment Report as one of the National Material Scientific Projects Operation Maintenance, was assessed using the FPAIFCP sheet for projects
The weighting scores were assigned as follows. The detail factors and their assigned weighting scores, which are meant to be representative and personal to the CAS’ projects, were extracted from page 58 of the 2017 Report.
As mentioned in the 2017 Assessment Report, before reaching conclusions on the assessment scores, third-party assessment intermediaries, including accounting experts, carried out procedures to evaluate the assessment made by the CAS management. Usually, third-party intermediary fees are also included in the project cost. The report disclosed that the following procedures were carried out.
The licensing and related regulation and supervisory of these third-party intermediaries, including accounting experts, are also mostly authorised and conducted by the CCP’s MOF , various levels of treasury departments and affiliated institutes of professions such as institutes of Certified Public Accountants. Despite decoupling professional institutes from treasury department in recent years, the CCP working units in professional institutes and even in professional firms either belonged to CCP working units of treasury departments or were subjected to common leadership of CCP’s secretaries in treasury departments.
The above procedure resulted in the scores of the P4 Lab listed in the chart .
The MOF reigned by the CCP provided fiscal funds to the CAS’s P4 Lab indirectly or directly and defined overall performance assessment requirements pursuant to the Budget Law of CCP China. The MOF also administered the intermediaries engaged in assessment. The CAS, essentially managed by the CCP, performed assessment together with CCP intermediaries on fiscal funds spent on the P4 Lab to motivate those employees related to P4 Lab to do evil efficiently, economically, so that CCP can produce coronavirus as soon as possible.
2017 Fiscal Budget Closure Report of CAS. https://www.cas.cn/xxgkml/zgkxyyb/czjf/ysjs/201807/P020181220570337151696.pdf
Correspondence between Fauci and PRC & WHO. https://www.judicialwatch.org/tom-fittons-weekly-update/new-fauci-emails-on-china-who/
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