政务公开重点工作

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，公允反映了世界银行贷款技术职业教育和培训项目2014年12月31日至的财务状况及截至该日同期间的财务收支、项目执行情况。

（四）其他事项

我们审查了本期内由省财政厅报送给世界银行的第6号提款申请书及所附资料。我们认为，这些材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两项内容：财务报表及财务报表附注和审计发现的问题及建议。

中华人民共和国辽宁省省审计厅

二O一五年六月十六日

地址：中国辽宁省沈阳市皇姑区北陵大街45-1号

邮政编码：110032

电话：86-024-86892055

传真：86-024-86892075
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 page7 to page 18) of Liaoning Technical & Vocational Education and Training Project financed by the World Bank, 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 Notes to the Financial Statements in the same period.

Liaoning Provincial Finance Department's Responsibility for the Financial Statements

Your entity is responsible for the preparation of the financial statements mentioned above, 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 Liaoning Technical & Vocational Education and Training Project financed by the World Bank as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursement of special account for the year 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.6 and the attached documents submitted to the World Bank during the period. In our opinion, all the attached 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, Audit Findings and Recommendations.

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

June，16，2015

Address: No.45-1 Beiling Street, Huanggu District,

Shenyang, Liaoning, China

Postcode: 110032

Tel.: 86-24-8689 2055

Fax: 86-24-8689 2055

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 the Financial Statements

（五）财务报表附注

财务报表附注

1、项目概况

世行贷款辽宁职业教育和培训项目（贷款号 7918－CN）的目标是提高辽宁省4所项目学校职业技术教育的质量和相关性，从而为今后学校的改革和政策开发提供经验指导。本项目内容包括：(i)以学校为基础的改革和创新, 来提高职业技术教育的质量与相关性；(ii)知识发展和能力建设, 汲取3所项目学校的经验。项目协议于2010年8月9日签订，2010年11月5日生效，预计2015年12月31日关闭。项目总投资为人民币2.8亿元，其中世界银行贷款总额为2000万美元，折合人民币1.36亿元。

2、财务报表编制范围

本财务报表的编制范围包括辽宁省城市建设职业技术学院、辽宁职业学院和辽宁装备制造职业技术学院所执行的职业教育和培训项目的财务报表和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 按照中国人民银行2014年12月31日汇率，即USD1=人民币6.1190元。

4、报表科目说明

4.1 项目支出

2014年项目支出人民币35,967,285.80元，累计支出人民币105,910,756.45元，占投资计划的45.51%。

4.2 货币资金

2014年12月31日余额为人民币8,770,479.27元，比上年减少人民币9,495,946.94元，其中专用账户存款折合人民币8,174,923.18元。

4.3 预付及应收款

2014年12月31日余额为人民币2,756,026.65元。

4.4 项目拨款

2014年12月31日余额为人民币43,622,881.06元，是省级和学校到位的配套资金。其中：省级计划配套资金累计到位人民币29,543,018.13元；学校自筹配套资金累计到位人民币14,079,862.93元。

项目计划配套资金总额人民币144,300,000.00元，截至2014年12月31日到位配套人民币43,622,881.06元，占计划的30.23%。

4.5 项目借款

2014年12月31日余额为人民币71,790,958.54元，其中：世界银行贷款额为11,732,465.85美元，折合人民币71,790,958.54元。

截至2014年12月31日，累计提取世界银行贷款资金11,732,465.85美元，占贷款总额的58.66%。其中：先征费类累计提款50,000.00美元，占该类计划的100%。

4.6 应付款

2014年12月31日余额为2,016,477.28元。

5、专用账户使用情况

本项目专用账户设在建设银行沈阳融汇支行，账号为 21014117200220102471，币种为美元。2014年年初余额2,931,492.65美元，利息收入1155.07美元，本期支付2,834,740.72美元，本期服务费支出10.00美元，利息转出1,028.75美元；期末余额1,335,990.06美元。

6、其他需要说明的事项

项目资金平衡表中世界银行贷款期末数与期初数之差、项目进度表中相应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由于历年汇兑损益造成的。

由于项目实施单位辽宁省劳动经济学校正在申请退出本项目，应分摊到此学校的8750美元先征费未能分摊。但在汇总合并财务报表时，将此笔先征费汇入到了项目合并财务报表中，并做了汇兑损益调整。

V. Notes to the Financial Statements

Notes to the Financial Statements

1. Project Overview

The Loan No. of Liaoning Technical & Vocational Education and Training Project is 7918-CN. The project’s development objective is to improve the quality and relevance of technical education in four schools in Liaoning provinces and produce lessons from this experience as a guide for future school reforms and policy development. The project objective will be achieved with the support of: (i) school-based reforms and innovations to improve quality and relevance of technical and vocational education, and (ii) knowledge development and capacity building to capture lessons from the four school sites. The Project Agreement was signed on August 9, 2010 and came into effect on November 5, 2010. The Account of the project will be closed on December 31, 2015. The total investment plan of the project was RMB 280.3 million yuan, among which the total World Bank loan amount was USD 20 million equivalent to RMB 136 million yuan.

2. Consolidation Scope of the Financial Statements

Consolidation scope of the financial statements covers the financial statements prepared by Liaoning Urban Construction Vocational College, Liaoning Vocational College and Liaoning Equipment & Manufacture Vocational College, and the Special Account set in the Provincial Finance Bureau.

3. Accounting Policies

3.1 The financial statements of the project were prepared according to the requirement of Accounting Methods for World Bank Financed Project (Caijizi [2000]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 accruals basis and debit/credit double-entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.

3.4 The exchange rate adopted in the financial statements was the exchange rate on Dec. 31, 2014 of the People’s Bank of China, which is USD1=RMB 6.1190.

4. Explanation of Subjects

4.1 Total Project Expenditures

The project expenditure in 2014 was RMB 35,967,285.80 yuan, and the accumulative expenditure was RMB 105,910,756.45 yuan, which accounted for 45.51% of the total investment plan.

4.2 Cash and Bank

The balance on Dec. 31, 2014 was RMB 8,770,479.27 yuan with a decreases of RMB 9,495,946.94 yuan compared with that of the last year. And the funds in the Special Account were converted to RMB 8,174,923.18yuan.

4.3 Total Prepaid and Receivable

The balance on Dec. 31, 2014 was RMB 2,756, 026.65 yuan.

4.4 Project Appropriation Funds

The balance on Dec. 31, 2014 was RMB 43,622,881.06 yuan, which was the counterpart funds from provincial level and school. Among which the actual provincial level accumulative allocated funds were RMB 29,543,018.13yuan and the actual accumulative allocated self funds from Project Implementation Agencies were RMB 14,079,826.93 yuan.

The total planned counterpart funds of this project were RMB 144,300,000.00 yuan. By the end of Dec. 31, 2014, RMB 43,622,881.06 yuan of the counterpart funds had been allocated, which accounted for 30.23% of the plan.

4.5 Project Loan

The balance on Dec. 31, 2014 was RMB 71,790,958.54yuan including the IBRD loan USD 11,732,465.85, equivalent to RMB 71,790,958.54 yuan.

By the end of Dec. 31, 2014, the accumulative USD 11,732,465.85 of the World Bank loan had been withdrawn, accounting for 58.66% of the total. For front-end fee was USD 50,000.00, accounting for 100.00% of the category plan.

4.6 Payable

The balance on Dec. 31, 2014 was RMB 2,016,477.28 yuan.

5. Special Account

The Special Account of this project was set in Shenyang Ronghui Branch, Construction of Bank with the account Number of 21014117200220102471, and USD as currency unit. The initial Deposit of the Special Account is USD 3,000,000.00. The beginning balance of 2014 was USD 2,931,492.65. The interest earned in the period was USD1,155.07. The disbursement in the period was USD 2,834,740.72 and the service charges in the period was USD 10.00. The interest withdrawal in the period was USD 1,028.75. Thus, the ending balance was USD 1,335,990.06.

6. Others Explanation for the Financial Statements

Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the World Bank loan in the Balance Sheet, the current year’s loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year’s withdrawals (disclosed in CNY) in the Statement of Implementation of Loan Agreement.

Liaoning Labor & Economic School is dropping out of the Project. Thus, the front-end fee with the amount of USD 8,750.00 which should be originally allocated to the school was not allocated yet. It was included into the combined financial statements of the Project and was adjusted by foreign exchange.

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，我们未发现你们单位在上述方面存在问题。

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, and we have not found any weaknesses or problem on the above mentioned aspects.

【附件下载】