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亚洲开发银行贷款辽宁中部重点城镇综合发展项目审计报告

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来源：bt365官方网注册

时间：2015年12月14日

 

中华人民共和国bt365官方网注册

Liaoning Provincial Audit Office of the People’s Republic of China

审  计  报  告

Audit Report

 

 辽审外报〔2015〕31号

LIAO AUDIT REPORT〔2015〕NO. 31

 

项目名称：       亚洲开发银行贷款辽宁中部重点城镇综合发展项目

Project Name: Integrated Development of Key Townships in Central Liaoning Project Financed by ADB

贷 款 号：2901—PRC

Loan No.:  2901—PRC

 

项目执行单位： 辽宁省财政厅、辽宁省城市建设改造项目办公室

Project Entity:   Liaoning Provincial Finance Department & Liaoning Urban Construction & Renewal Project Office

 

 

会计期间：      2013年7月1日至2014年12月31日

Accounting Period:  July 1, 2013 -December 31, 2014

 

 

 

目   录

Contents

一、审计师意见........................................................................................... 2

I. Auditor’s Opinion......................................................................................... 4

二、财务报表及财务报表附注.............................................................................. 6

Ⅱ. Financial Statements and Notes to the Financial Statements.................................................. 6

（一）资金平衡表.................................................................................... 7

i. Balance Sheet........................................................................................ 7

（二）项目进度表.................................................................................... 8

ii. Summary of Sources and Uses of Funds by Project Component........................................ 8

（三）贷款协定执行情况表........................................................................ 10

iii. Statement of Implementation of Loan Agreement.................................................... 10

（四）专用账户报表................................................................................ 11

iv. Special Account Statement.......................................................................... 11

（五）财务报表附注............................................................................... 13

v. Notes to the Financial Statements................................................................... 16

三、审计发现的问题及建议............................................................................. 20

III. Audit Findings and Recommendations.................................................................. 22

一、审计师意见

 

审计师意见

 

辽宁省财政厅、辽宁省城市建设办公室：

 

我们审计了亚洲开发银行贷款项目辽宁中部重点城镇综合发展项目截至2014年12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定执行情况表和专用账户报表等特定目的财务报表及财务报表附注（第6页至第19页）。

 

Mober（一）辽宁省财政厅对财务报表的责任

 

编制上述财务报表中的资金平衡表、项目进度表、贷款协定执行表及专用账户报表是辽宁省财政厅的责任，这种责任包括：

1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目财务报表，并使其实现公允反映；

2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于舞弊或错误而导致的重大错报。

 

（二）审计责任

 

我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是否不存在重大错报获取合理保证。

为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见提供了基础。

 

（三）审计意见

 

我们认为，第一段所列财务报表在所有重大方面按照中国的会计准则、会计制度和本项目贷款协定的要求编制，公允反映了辽宁中部重点城镇综合发展项目2014年12月31日的财务状况及截至该日同期间的财务收支、项目执行和专用账户收支情况。

 

（四）其他事项

 

我们审查了本期内由省财政厅报送给亚洲银行的第1至3号提款申请书及所附资料。我们认为，这些资料均符合贷款协议的要求，可以作为申请提款的依据。

 

本审计师意见之后，共同构成审计报告的还有一项内容：财务报表及财务报表附注。

 

 

中华人民共和国bt365官方网注册     

二O一五 年六月二十九日

 

 

 

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电话：86-24-86892075

传真：86-24-86892075

I. Auditor’s Opinion

Auditor’s Opinion

 

To Liaoning Provincial Finance Department & Liaoning Urban

Construction & Renewal Project Office

 

We have audited the special purpose financial statements (from page 6 to page 19) of Integrated Development of Key Townships in Central Liaoning Project Financed by ADB, which comprise the Balance Sheet as of December 31, 2014, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements.

 

Project Entity and Liaoning Provincial Finance Department's Responsibility for the Financial Statements

 

The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility is the responsibility of Liaoning Provincial Finance Department, which includes:

i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement;

ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error.

 

Auditor’s Responsibility

 

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities’ preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

 

We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion.

 

Opinion

 

In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Integrated Development of Key Townships in Central Liaoning Project Financed by ADB as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the period then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement.

 

Other Matter

 

We also examined the withdrawal application NO.1 to NO.3 and the attached documents submitted to the ADB during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal.

 

The audit report consists of the Auditor’s Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements.

 

 

Liaoning Provincial Audit Office of the People’s Republic of China

June 27 , 2015

 

Address: 45-1 Beiling Avenue, Huanggu District, Shenyang, P.R. China

Postcode: 110032

Tel.: 86-24-86892075

Fax: 86-24-86892075

 

 

The English translation is for the convenience of report users; please take the Chinese audit report as the only official version.

二、财务报表及财务报表附注

II.  Financial Statements and Notes to Financial Statements

（一）资金平衡表

i. Balance Sheet

 

资 金 平 衡 表

BALANCE SHEET

2014年12月31日

(As of December 31, 2014)

项目名称：辽宁中部重点城镇综合发展项目

Project Name: Integrated Development of Key Townships in Central Liaoning Project

编报单位：辽宁省财政厅                               货币单位：人民币元

Prepared by: The Finance Department of  Liaoning Province        Currency Unit: RMB Yuan                           

资   金   占  用                                                 Application of Fund                                                                                                                                     

行次Line No.           

期初数                                                                                                                                   Beginning Balance

期末数                                                                                                                                     Ending Balance

资  金  来  源                                                                                                                                Sources of Fund                                 

行次Line No.            

期初数                                                                                                                                   Beginning Balance

期末数                                                                                                                                     Ending Balance

一、项目支出合计             Total Project Expenditures                                                     

1

-  

91,412,827.65

一、项目拨款合计                                                                                                                         Total Project Appropriation Funds                           

28

-

71,636,266.35

    1. 交付使用资产                                                                                                                        Fixed Assets Transferred                                                  

2

-

-

二、项目资本与项目资本公积                                                                                                                Project Capital and Capital Surplus

29

-

-

    2. 待核销项目支出                                                                                                             Construction Expenditures to be Disposed

3

-

-

    其中:捐赠款                                                                                                                        Including: Grants                                                                    

30

-

-

    3. 转出投资                                                                                                                        Investments Transferred-out

4

-

-

三、项目借款合计                                                                                                                           Total Project Loan

31

-

101,051,433.26

    4. 在建工程                                                                                                                 Construction in Progress

5

-  

91,412,827.65

    1. 项目投资借款                                                                                                                          Total Project Investment Loan                                                      

32

-

101,051,433.26

二、应收生产单位投资借款                                                                                                             Investment Loan Receivable

6

-

-

    (1) 国外借款                                                                                                                          Foreign Loan

33

              -  

93,031,433.26

    其中:应收生产单位亚行贷款                                                                                                       Including: ADB Investment Loan Receivable       

7

-

-

其中:亚洲开发银行                                            Including: ADB

34

              -  

93,031,433.26

三、拨付所属投资借款                                                                                                                    Appropriation of Investment Loan

8

-

-

 

 

 

 

    其中:拨付亚行贷款                                                                                                                 Including :Appropriation of ADB Investment Loan

9

-

-

 

 

 

 

四、器材                                                                                                                              Equipment                                                             

10

-

-

 

 

 

 

    其中:待处理器材损失                                                                                                                    Including: Equipment Losses in Suspense    

11

-

-

    (2) 国内借款                                                                                                                              Domestic Loan

38

-

8,020,000.00

五、货币资金合计                                                                                                                          Total Cash and Bank                          

12

-  

86,183,485.93

    2. 其他借款                                                                                                                                  Other Loan

39

-

-

    1. 银行存款                                                                                                                          Cash in Bank     

13

-

86,182,882.05

四、上级拨入投资借款                                                                                                                           Appropriation of Investment Loan                                                

40

-

-

     其中:专用账户存款                                                                                                           Including: Imprest Account         

14

-  

77,438,038.31

    其中:拨入亚行贷款                                                                                                                   Including: ADB Loan                                                       

41

-

-

    2. 现金                                                                                                                                    Cash on Hand                                 

15

-

603.88

五、企业债券资金                                                                                                                                  Bond Fund                                                     

42

-

-

     六、预付及应收款合计                                                                                                                    Total Prepaid and Receivable         

16

-  

2,649,116.91

 六、待冲项目支出                                                                                                                            Construction Expenditures to be Offset                                                               

43

-

-

    其中:应收亚行贷款利息                                                                                                          Including: ADB Loan Interest Receivable

17

-

-

七、应付款合计                                                                                                                               Total Payable                                                   

44

-

7,541,563.87

(后续（To be continued）

 

        应收亚行贷款承诺费                                                                                                              ADB Loan Commitment Fee Receivable                                                 

18

-

-

    其中:应付亚行贷款利息                                                                                                             Including: ADB Loan Interest Payable                                                 

45

-

-

       应收亚行贷款资金占用费                                                                                                              ADB Loan Service- Fee Receivable                          

19

-

-

    应付亚行贷款承诺费                                                                                                                            ADB Loan Commitment Fee Payable                                                   

46

-

-

七、有价证券                                                                                                                              Marketable Securities                                                         

20

-

-

   应付亚行贷款资金占用费                                                                                                         ADB Loan Service Fee Payable                                         

47

-

-

八、固定资产合计                                                                                                                         Total Fixed Assets                                                   

21

-

-

八、未交款合计                                                                                                                                Other Payables

48

-

-

    固定资产原价                                                                                                                           Fixed Assets, Cost     

22

-

-

九、上级拨入资金                                                                                                                    Appropriation of Fund                                                       

49

-

-

       减:累计折旧                                                                                                                             Less: Accumulated Depreciation                                       

23

-

-

十、留成收入                                                                                                                            Retained Earnings                           

50

              -  

16,167.01

    固定资产净值                                                                                                    Fixed Assets, Net                                                      

24

-

-

 

　

-

-

    固定资产清理                                                                                                                          Fixed Assets Pending Disposal                           

25

-

-

　

　

-

-

待处理固定资产损失                                                                                                               Fixed Assets Losses in Suspense                          

26

-  

-

　

　

-

-

资金占用合计                                                                                                                           Total Application of Fund                              

27

-

180,245,430.49

资金来源合计                                                                                                                               Total Sources of Fund                                                                                                   

51

-

 180,245,430.49

 

 

 

 

 

 

 

 

 

 

（二）项目进度表

ii. Summary of Sources and Uses of Funds by Project Component

项 目 进 度 表（一）

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅰ

本期截至2014年12月31日

(For the period ended December 31, 2014）

 

项目名称：辽宁中部重点城镇综合发展项目

Project Name: Integrated Development of Key Townships in Central Liaoning Project

编报单位：辽宁省财政厅                                          货币单位：人民币元

Prepared by: The Finance Department of  Liaoning Province                  Currency Unit: RMB Yuan

　

本期                         

Current Period                                                                                                                                    

累计                              

Cumulative                                                                                                                                   

本期计划额            Current Period Budget

本期发生额           Current Period Actual

本期完成比               Current Period % Completed

项目总计划额                Life of PAD

累计完成额                     Cumulative Actual

累计完成比                 Cumulative % Completed

资金来源合计

Total Sources of Funds                                                                                                  

250,075,193.91

172,687,699.61

69.1%

1,992,277,416.26

172,687,699.61

8.7%

一、 国际金融组织贷款 

International Financing                                                                                                              

107,465,676.30

93,031,433.26

86.6%

822,386,958.68

93,031,433.26

11.3%

  1. 亚洲开发银行

ADB                                                                                                                        

107,465,676.30

93,031,433.26

86.6%

822,386,958.68

93,031,433.26

11.3%

二、配套资金

Counterpart Financing                                                                                                                      

142,609,517.61

79,656,266.35

55.9%

1,169,890,457.58

79,656,266.35

6.8%

资金运用合计（按项目内容）

Total Application of Funds  (by Project Component)                                                                                                                            

121,791,720.96

91,412,827.65

75.1%

1,992,277,416.26

91,412,827.65

4.6%

1. Wastewater Management Improvements in Shenbei（沈北污水）

80,000.00

72,744.32

90.9%

51,757,100.00

72,744.32

0.1%

2. District Heating Network in Fuxin（阜新）

18,616,578.92

16,464,629.29

88.4%

151,951,600.00

16,464,629.29

10.8%

3. Environmentally Sustainable Urban Infrastructure in Gaizhou（盖州）

23,929,710.79

29,819,194.32

124.6%

114,455,358.25

29,819,194.32

26.1%

4. Environmentally Sustainable Urban Infrastructure in Heishan（黑山）

5,075,042.74

5,059,462.51

99.7%

369,150,500.00

5,059,462.51

1.4%

5.  Environmentally Sustainable Urban Infrastructure in Huanren（桓仁）

13,055,414.91

4,468,855.20

34.2%

259,851,800.00

4,468,855.20

1.7%

6.  Environmentally Sustainable Urban Infrastructure in Shenbei（沈北城市道路）

1,065,719.88

1,065,719.88

100.0%

510,286,400.00

1,065,719.88

0.2%

7. Environmentally Sustainable Urban Infrastructure in Waitoushan（歪头山）

-  

-  

-

-  

-  

-

8. Environmentally Sustainable Urban Infrastructure in Xinmin（新民）

59,969,253.72

34,462,222.13

57.5%

534,824,658.01

34,462,222.13

6.4%

差异    Difference                                                                                                                                 

　

    81,274,871.96

　

　

    81,274,871.96

　

1. 应收款变化

Change in Receivables                                                                                                                            

     2,649,116.91

     2,649,116.91

2. 应付款变化

Change in Payables                                                                                                                         

    -7,541,563.87

    -7,541,563.87

3. 货币资金变化

Change in Cash and Bank                                                                                                                      

    86,183,485.93

    86,183,485.93

4. 其它    Other                                                                                                                               

       -16,167.01

       -16,167.01


项 目 进 度 表（二）

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至2014年12月31日

(For the period ended December 31, 2014）

 

    项目名称：辽宁中部重点城镇综合发展项目

Project Name: Integrated Development of Key Townships in Central Liaoning Project                                                                 

编报单位：辽宁省财政厅                                                                                                   货币单位：人民币元

Prepared by: The Finance Department of  Liaoning Province                                                       Currency Unit: RMB Yuan

项目内容                          

Project Component

项目支出

Project Expenditure

 

累计支出

Cumulative Amount

已交付资产

Assets Transferred

在建工程             Work in Progress

待核销项目支出Construction Expenditures to be Disposed

转出投资Investments Transferred-out

 

固定资产                 Fixed Asset

流动资产

Current Asset

无形资产

Intangible Asset

递延资产  Deferred Asset

1. Wastewater Management Improvements in Shenbei（沈北污水）

72,744.32

             -  

         -  

          -  

-  

72,744.32

-  

-  

2. District Heating Network in Fuxin（阜新）

  16,464,629.29

             -  

         -  

          -  

           -  

16,464,629.29

-  

-  

3. Environmentally Sustainable Urban Infrastructure in Gaizhou（盖州）

  29,819,194.32

             -  

         -  

          -  

           -  

29,819,194.32

-  

-  

4. Environmentally Sustainable Urban Infrastructure in Heishan（黑山）

   5,059,462.51

             -  

         -  

          -  

           -  

5,059,462.51

-  

-  

5. Environmentally Sustainable Urban Infrastructure in Huanren（桓仁）

   4,468,855.20

             -  

         -  

          -  

           -  

4,468,855.20

-  

-  

6. Environmentally Sustainable Urban Infrastructure in Shenbei（沈北城市道路）

   1,065,719.88

             -  

         -  

          -  

           -  

1,065,719.88

-  

-  

7. Environmentally Sustainable Urban Infrastructure in Waitoushan（歪头山）

            -  

             -  

         -  

          -  

           -  

-  

-  

-  

8. Environmentally Sustainable Urban Infrastructure in Xinmin（新民）

  34,462,222.13

             -  

         -   

          -  

           -  

34,462,222.13

-  

-  

合计 Total

  91,412,827.65

             -  

         -  

          -  

           -  

   91,412,827.65

          -  

           -  

（三）贷款协定执行情况表

iii. Statement of Implementation of Loan Agreement

贷 款 协 定 执 行 情 况 表

STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT

本期截至2014年12月31日

(For the period ended December 31, 2014）

               项目名称：辽宁中部重点城镇综合发展项目

            Project Name: Integrated Development of Key Townships in Central Liaoning Project                                                                            

                   编报单位：辽宁省财政厅                                                                  货币单位：人民币元

Prepared by: The Finance Department of  Liaoning Province                                          Currency Unit: RMB Yuan

 

类            别

Category

核定贷款金额

Loan Amount

美元

USD

本年度提款数

Current-period Withdrawals

累计提款数

Cumulative Withdrawals

美元

USD

折合人民币

RMB

美元

USD

折合人民币

RMB

1. 工程

Civil Works

110,164,000.00

2,103,603.60

12,871,950.43

2,103,603.60

12,871,950.43

2. 设备材料车辆

Equipment,Materials and Vehicles (EMV)

37,836,000.00

　

　

　

　

3、能力发展和机构加强

Capacity  Development and Institutional Strengthening

2,000,000.00

447,395.25

2,737,611.53

447,395.25

2,737,611.53

4.  专用账户

Imprest Account

　

12,652,700.00

77,421,871.30

12,652,700.00

77,421,871.30

总计

Total

150,000,000.00

15,203,698.85

93,031,433.26

15,203,698.85

93,031,433.26

        


（四）专用账户报表

iv. Special Account Statement

专 用 账 户 报 表

IMPREST ACCOUNT STATEMENT

本期截至2014年12月31日                        

(For the period ended December 31, 2014）

项目名称：辽宁中部重点城镇综合发展项目       开户银行名称：建行沈阳融汇支行

Project Name: Integrated Development of Key      Depository Bank: Ronghui Shenyang

Townships in Central Liaoning Project            Branch of Construction Bank of China

贷款号：2901-PRC                                 账号：21014117200220102945

Loan No. 2901-PRC                            Account No. : 21014117200220102945

编报单位：辽宁省财政厅                         货币种类：美元

Prepared by: The Finance Department of  Liaoning        Currency: USD

Province

A部分：本期专用账户收支情况

Part A-Account Activity for the Current Period

金  额

Amount

期初余额

Beginning Balance

-

增加：

Add:

 

本期亚行回补总额

Total Amount Deposited this Period by ADB

  15,203,698.85

本期利息收入总额（存入专用账户部分）

Total Interest Earned this Period if Deposited in Imprest Account

2,642.10

本期不合格支出归还总额

Total Amount Refunded this Period to Cover Ineligible Expenditures

-

减少：

Deduct:

 

本期支付总额

Total Amount Withdrawn this Period

     2,550,998.85

本期未包括在支付额中的服务费支出

Total Service Charges this Period if not Included in Above Amount Withdrawn

-

期末余额

Ending Balance

12,655,342.10

 

（后续To be continued）

 

 

B部分：专用账户调节

Part B-Account Reconciliation

金  额

Amount

1. 亚行首次存款总额 

Amount Advanced by ADB

12,652,700.00

减少：

Deduct:

-

2. 亚行回收总额

Total Amount Recovered by ADB

-

3. 本期期末专用账户首次存款净额

Outstanding Amount Advanced to the Imprest Account at the End of this Period

12,652,700.00

4. 专用账户期末余额

Ending Balance of Imprest Account

12,655,342.10

增加：

Add:

-

5. 截至本期期末已申请报账但尚未回补金额

Amount Claimed but not yet Credited at the End of this Period

-

申请书号

Application No.

金额

Amount

-

 

 

-

 

 

-

6. 截至本期期末已支付但尚未申请报账金额

Amount Withdrawn but not yet Claimed at the End of this Period

-                     

7. 服务费累计支出（如未含在5和6栏中）  

Cumulative Service Charges (If not Included in Item 5 or 6)

-

减少：

Deduct:

-

8. 利息收入（存入专用账户部分）

Interest Earned (If Included in Imprest Account)

2,642.10

9. 本期期末专用账户首次存款净额

Total Advance to the Imprest Account Accounted for at the End of this Period

12,652,700.00

 

 

 

 

 

 

 

 

 

 

(五)财务报表附注

 

财务报表附注

 

1.项目概况

辽宁中部重点城镇综合发展项目（以下简称“本项目”）于2012年9月14日获得亚行董事会批准，中国政府于2013年1月7日正式与亚洲开发银行签订该项目的《贷款协定》,获得亚行贷款1.5亿美元，贷款号为2901-PRC。本项目的主要目标是在辽宁中部重点城镇推进更具竞争力、更绿色环保和更具社会包容性的基础设施建设和可持续性的城市化进程。预期的项目成果是改善辽宁中部重点城镇的城市交通、环境卫生、集中供热和市政服务设施。项目预计2017年12月31日完工, 2018年6月30日关账。项目计划总投资预计为3.9535亿美元，折合人民币24.9010亿元，其中亚行贷款额1.5亿美元，其余为国内配套资金。

项目实施机构包括：

l   沈阳沈北水务有限公司

l   阜新市热力总公司

l   新民市城乡建设改造项目管理办公室

l   沈北新区国际金融组织贷款项目管理办公室

l   黑山县城市—小城镇建设重点项目管理办公室

l   盖州北辰路道路工程项目管理办公室

l   桓仁满族自治县浑江大街、中心大街及街巷建设工程项目部

 

2. 财务报表编制范围

本财务报表的编制范围包括2013年及2014年8个子项目的财务报表及省财政厅专用账户报表。

 

3. 主要会计政策

3.1本项目财务报表按照财政部《世界银行贷款项目会计核算办法》（财际字〔2000〕13号）的要求编制。

 

3.2会计核算年度采用公历年制，即公历每年1月1日至12月31日。

 

3.3本项目会计核算以 “权责发生制”作为记账原则，采用借贷复式记账法记账，以人民币为记账本位币。

 

3.4 年末外币业务按照中国人民银行2014年12月31日汇率折算，即USD1=人民币6.1190元。

 

4.报表科目说明

4.1项目支出

2014年12月31日项目支出人民币91,412,827.65元，占总投资计划的4.6%。

 

4.2货币资金

2014年12月31日货币资金余额为人民币86,183,485.93元，其中专用账户存款折合人民币77,438,038.31元。

 

4.3预付及应收款

2014年12月31日余额为人民币2,649,116.91元，主要是阜新子项目预付款。

 

4.4项目拨款

2014年12月31日余额为人民币71,636,266.35元，是省、市、县各级到位的配套资金。

项目计划配套资金总额（包括国内借款）人民币1,169,890,457.58 （因歪头山退出未包含其计划配套资金额元，截至2014年12月31日到位配套人民币79,656,266.35 元，占计划的6.8%。

 

4.5项目借款

2014年12月31日余额为人民币101,051,433.26元，其中：亚行贷款额为15,203,698.85美元，折合人民币93,031,433.26元。

截至2014年12月31日，累计提取亚行贷款资金15,203,698.85美元，占贷款总额的10.1%。其中：工程类累计提款2,103,603.60 美元，占该类计划的1.9%。

 

4.6应付款

2014年12月31日余额为人民币7,541,563.87元，主要是盖州子项目余额为人民币6,987,105.37元，其中：应付鞍山市市政设施修建总公司盖州项目部工程款4,460,022.95元,应付质保金1,429,460.58元。

 

4.7留成收入

2014年12月31日余额人民币 16,167.01元，主要是专用账户银行存款利息收入。

 

5.专用账户使用情况

本项目专用账户设在建行沈阳融汇支行，账号为21014117200220102945，币种为美元。专用账户首次存款12,652,700.00美元。本报表编制期初余额0.00美元，回补15,203,698.85美元，利息收入2,642.10美元，支付2,550,998.85美元，年末余额12,655,342.10美元。

 

 

 

 

V.  Notes to the Financial Statements

 

Notes to the Financial Statements

 

1. Project overview

The Integrated Development of Key Townships in Central Liaoning Project（hereinafter referred to as ‘Project’）is approved by board of director of Asian Development Bank (hereinafter referred to as ‘ADB’). And, The government of the People’s Republic of China officially signed the Loan Agreement with ADB on January 7th 2013, which stipulated that ADB provides USD 150 million loan for the implementation of the Project. The ADB Loan Number is 2901-PRC. The main objective of the Project is to promote competiveness, environmental conservation and society inclusiveness of infrastructure construction, and sustainable urbanization process for key townships in central Liaoning. The expected achievements of the Project is improvements of urban transportation, sanitary, centralized heating and municipal facilities. The Project is expected to be completed by 31 December 2017. The loan closing date is 30 June 2018. The total investment plan of the project is USD 395.35 million, equivalent to RMB 2,490.10 million Yuan.among which the ADB loan amount is USD 150,000,000.00, and the rest are domestic counterpart funds.

The implemental institutions include:

l   Shenyang Shenbei Water Works Co.,Ltd (SBWW)

l   Fuxin City Heating Power Corporation (FHC)

l   Xinmin City Urban Rural Construction and Rehabilitation PMO

l   Shenbei New District International Financial Institutions Loaned PMO

l   Heishan County Urban-Township Construction Key Project Management Office

l   Gaizhou Beichen Road Engineering Project Management Office

l   Huanren County Hunjiang Da Street, Zhongxin Da Street and Street Alleys

2. Consolidation Scope of the Financial Statements

Consolidation scope of the financial statements covers the financial statements of eight sub-projects, as well as the Special Account set in the Liaoning Provincial Department of Finance.

3. Accounting Policies

3.1 The Financial Statements of the Project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project（Caijizi[2000]No.13）.

3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31.

3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB Yuan is used as the recording currency for bookkeeping.

3.4 The exchange rate used in the financial statements was the exchange rate on 31 December 2014 of the People’s Bank of China, which is USD1= RMB6.1190 yuan.

4. Explanation of Subjects

4.1 Total Project Expenditures

On 31 December 2014, the balance of project expenditure was RMB 91,412,827.65 yuan, which accounted for 4.6% of the total investment plan.

4.2 Cash in the Bank

On 31 December 2014, the balance of cash in the bank was RMB 86,183,485.93 yuan, amount which the amount in the Imprest Account was RMB 77,438,038.31 yuan equivalent.

4.3 Advanced Payment and Receivable

The account balance on 31 December 2014 was RMB 71,636,266.35 yuan, mainly for the advanced payments for District Heating Network in Fuxin subprojects.

4.4 Project Appropriation Funds

The balance on 31 December 2014 was RMB 71,636,266.35 yuan, which was the counterpart fund contributed by all levels including the province, the subproject cities and the counties.

The total planned counterpart funds (including domestic loan) of the Project were RMB 1,169,890,457.58 yuan. By the end of 2014, RMB 79,656,266.35 yuan of the counterpart funds (excluding counterpart funds of Environmentally Sustainable Urban Infrastructure in Waitoushan subproject exited from the project) had been deposited to the project bank accounts materialized, which accounted for 6.8% of the total investment.

4.5 Project Loan

The balance on 31 December 2014 was RMB 101,051,433.26 yuan, including the ADB loan USD 15,203,698.85, equivalent of RMB 93,031,433.26 yuan.

By the end of 31 December 2014, the accumulative withdrawn amount from the ADB loan was USD 15,203,698.85, accounting for 10.1% of the total loan amount, among which the withdrawal for civil works was USD 2,103,603.60, accounting for 1.9% of the amount allocated for the category.

4.6 Payable

The balance on 31 December 2014 was RMB 7,541,563.87 yuan, mainly payable for Environmentally Sustainable Urban Infrastructure in Gaizhou subprojects of RMB 6,987,105.37 yuan, among which, there are construction payable of RMB 4,460,022.95 yuan for Gaizhou project department of Anshan Municipal Facilities Construction Corporation and quality retention money of RMB 1,429,460.58 yuan.

4.7 Retained Earnings

The balance on 31 December 2014 was RMB 16,167.01 yuan, mainly the interest earned from the deposit in the imprest account.

5. Special Account

The Special Account in US dollar has been established for the Project in Shenyang Ronghui branch of China Construction Bank, with the account number 21014117200220102945. The initial deposit to the Special Account is USD 12,652,700.00. The beginning balance in the period of the consolidated statement was USD 0.00 and the replenishment amount during the period was

USD 15,203,698.85. This interest earned in the period was USD 2,642.10 and the total disbursement was USD 2,550,998.85. The year ending balance was USD 12,655,342.10.
三、审计发现的问题及建议

 

审计发现的问题及建议

 

除对财务报表进行审计并发表审计意见外，审计中我们还关注了项目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目管理情况。我们发现以下问题:

 

 (一)项目进展缓慢

 2013年11月，新民市人民政府签订再转贷协议，项目工程于2014年上半年开始实施，关账期为2018年6月30日，计划总投资6.39亿元。截至2014年底，累计完成投资额4963万元，仅占总投资的7.8%，工程进展缓慢，其主要原因动迁改造工作迟缓。建议新民市项目办积极向新民市政府反映情况，加快动迁改造工作进程，保证配套资金落实到位，确保工程的顺利进行。

 

(二)未按工程量清单计价结算

 2014年,盖洲子项目红花峪路和巷道改造工程(GZ_C03)在招标、合同和结算没有按着单位工程列工程量清单，无法按施工图纸核实工程量，支付进度款依据不充分。上述做法不符合建设部《关于发布国家标准〈建设工程工程量清单计价规范〉的公告》（2008年第63号）第1.0.3条“全部使用国有资金投资为主的工程建设项目，必须采用工程量清单计价”的规定。根据上述规定，建议盖洲市项目办要严格执行上述规定,按最终施工图核实工程量,在决算时予以核减,并杜绝类似问题的再度发生。项目单位以接受此意见

 

（三）盖洲子项目监理未进行招投标

2014年,盖洲子项目红花峪路和巷道改造工程(GZ_C03)监理由盖洲市建设监理事务所承担，未按规定履行招标程序。不符合《中华人民共和国招投标法》第三条：“在中华人民共和国境内进行下列工程建设项目包括项目的勘察、设计、施工、监理以及与工程建设有关的重要设备、材料等的采购，必须进行招标。（三）使用国际组织或者外国政府贷款、援助资金的项目。”的规定。根据上述规定，建议盖洲市项目办严格执行招标的有关规定，杜绝类似问题的发生。

 

（四）盖洲子项目工程未办理施工许可证

2014年,盖洲子项目巷道改造工程合同中北辰路、红花峪路、17条街巷路施工没有办理施工许可证。上述做法不符合《建筑工程施工许可管理办法》第二条“ 在中华人民共和国境内从事各类房屋建筑及其附属设施的建造、装修装饰和与其配套的线路、管道、设备的安装，以及城镇市政基础设施工程的施工，建设单位在开工前应当依照本办法的规定，向工程所在地的县级以上人民政府建设行政主管部门(以下简称发证机关)申请领取施工许可证。”根据上述规定，建议尽快补办施工许可证。项目单位已接受此建议.

 

（五）2014年,盖洲子项目红花峪路和巷道改造工程(GZ_C03)部分人行道以及人行道铺设方砖未按施工图施工.建议项目单位尽快按施工图重新铺设，项目单位以接受此意见，并按施工图纸重新铺设。

 

III. Audit Findings and Recommendations

 

Audit Findings and Recommendations

 

In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the loan agreement of the relevant entities, its internal financial control and project management, project performance and the follow-up of previous recommendations during the project implementing process. We found the following issues:

 

 

1. Progress of the project is slow

The government of the Xinmin City signed the Loan Agreement once again on Nov 2013, project started in first half of 2014, the loan closing date is 30 June 2018, the total investment plan of the project is RMB 639,000,000 Yuan. Up to the end of 2014, the cumulative investment was RMB 49,630,000 Yuan, Which amount to 7.8% of total investment, progress of the project was slow because that the work of house demolish was delayed. We suggested that the Project Management Office should reflect the problem to the government, speed up the progress of house demolish, ensure the counterpart financing and project to proceed as planned.

 

2.The Pricing was not be accounted according to work quantity.

 

In the year 2014, the bidding documents, contracts, and settlements of Honghuayu Road and Street maintenance project of Gaizhou sub-project were not base on unit quantity of construction.  The construction quantities could not be calculated by reviewing the design paper. The interim payment was inadequate. This practice did not comply with Article 1.0.3 of Notice on Issue National Standard” Quantity List Pricing for Construction “(No.63, 2011, Ministry of Construction),the pricing of all constructions mainly financed by state owned funds must base on construction quantity list. We suggested the Gaizhou project management office seriously implement aforesaid article, verify the work quantity according the design drawing, reduce the amount down if necessary while implementing the final settlement process, and to avoid the above practice.

 

3. Tendering and bidding procedures were not performed in construction supervision of Gaizhou sub-project.

 

In the year 2014, the Honghuayu Road and Streets reconstruction projects’ supervision of Gaizhou sub-project had been implemented by Gaizhou Construction Supervision Institution, in which tendering and bidding procedures were not performed. This practice did not comply with Article 3 of the Tendering and Bidding Law of the People’s Republic of China, which states that the purchasing for following construction projects undertaken within the territory of the Peoples Republic of China, including the survey, design, execution, and supervision, as well as construction related equipment, and   procurement of relevant major equipment and materials, shall be carried out through bidding procedures. (3) Projects financed by loans and assistance from international organizations or foreign governments. We suggested the Gaizhou project management office to organize the bidding procedures according to the above law and prevent such jssues from occurring.

 

4. Gaizhou sub-Project did not apply for the construction permit.

 

In the year 2014, Beichen Road, Honghuayu Road and 17 Streets construction projects of Gaizhou sub-project did not apply the construction permit. This practice did not comply with the Article 2 of Administration Rules of Construction License which states that, within the territory of the People's Republic of China, the company shall apply for a construction permit from the construction administrative department of government at or above the county level where the site is, which engage in constructing and decorating various houses and buildings and ancillary facilities, and installing the supporting lines, pipelines, equipment. We suggested that the Gaizhou project management office to get the construction permit as soon as possible and ensure the constructing smoothly. The Gaizhou project management office has accepted this suggestion.

 

5. In the year 2014, part of pavement construction project and square bricks laying project of Honghuayu Road and Street maintenance project of Gaizhou sub-project did not meet with the  working drawing. We suggested that the Gaizhou Project Management Office should reform as soon as possible, the Gaizhou project management office has accepted this suggestion, and rebuild as working drawing.

 

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