(d) A key control requirement that a certification of the receipt and acceptance of the relevant progress reports be made had not been complied with; thus, the audit team had no audit trail or assurance that payments had been made based on valid conditions.
(d) 没有遵守对收到和接受相关进度报告进行核证的关键控制规定；从而审计组没有审计线索或保证，无法确定款项是依据有效条件支付的。