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：

 

我们审计了世界银行贷款辽宁中等城市基础设施交通项目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14页）。

 

（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，公允反映了世界银行贷款辽宁中等城市基础设施交通项目 2014年12月31日的财务状况及截至该日同年度的财务收支、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世界银行的第27至30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

 

 

 

 

 

 

地址：中国沈阳市皇姑区北陵大街45-1号

邮政编码：110032

电话：86-24-86892075

传真：86-24-86892075

I. Auditor’s Opinion

Auditor’s Opinion

 

To Liaoning Provincial Finance Department of Finance& Liaoning Urban

Construction & Renewal Project Office

 

We have audited the special purpose financial statements (from page 6 to page 14) of Liaoning Medium Cities Infrastructure -Transportation 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 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 Liaoning Medium Cities Infrastructure -Transportation  project financed by the World Bank as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the 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.27 to NO.30 and the attached documents submitted to the World Bank 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 one part hereinafter: Financial Statements and Notes to the Financial Statements.

 

 

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

June  29 , 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、财务报表及附注

II.The 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

世行贷款辽宁中等城市基础设施项目贷款号4381－CHA，该项目旨在改善和提高本溪市、抚顺市、辽阳市、锦州市、盘锦市和灯塔市的：(a)现有城市交通基础设施的性能和质量；(b) 提高城市公共交通和道路养护服务的效率和效益；(c)在城市交通系统更加关注没有私家机动车人群的需求。本项目内容包括：本溪道路基础设施项目、抚顺道路基础设施项目、辽阳道路基础设施项目、锦州道路基础设施项目、盘锦道路基础设施项目和灯塔道路基础设施项目。项目协议书于2006年10月18日签订，2007 年1月5日生效，项目已于2013年10月31日关账。项目计划总投资人民币4,566,697,200.00元，其中世界银行贷款总额为2.18亿美元，折合人民币为1,745,250,748.00元。

 

2．   财务报表编制范围                                                                                                                                                                       

本财务报表的编制范围包括本溪道路基础设施项目、抚顺道路基础设施项目、辽阳道路基础设施项目、锦州道路基础设施项目、盘锦道路基础设施项目和灯塔道路基础设施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 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12月31日项目累计支出人民币2,948,397,924.79元。占投资计划的64.56%。

 

4.2 货币资金

2014年12月31日货币资金余额为人民币37,859,685.70元，比上年减少人民币49,887,260.13元，其中专用账户存款折合人民币0.00元。

 

4.3 预付及应收款

2014年12月31日余额为人民币9,346,029.52元。

 

4.4 项目拨款

2014年12月31日余额为人民币1,359,610,030.30元，是市级财政预算到位的配套资金。

项目计划配套资金总额人民币2,826,446,452.00元，截至2014年12月31日到位配套人民币1,514,075,112.00元，占计划的53.57%，其中:市级财政预算计划配套资金总额人民币2,610,224,252.00元，累计到位人民币1,359,610,030.30元，占计划的52.09%；借款计划配套资金总额人民币216,222,200.00元，累计到位人民币154,465,081.70元包括国内银行借款人民币30,000,000.00元和上级拨入投资借款人民币124,465,081.70元，占计划的71.44%。

 

4.5 项目借款

2014年12月31日余额为人民币1,332,250,767.02元，其中：世界银行贷款额为212,820,847.69美元，折合人民币1,302,250,767.02元，国内银行借款人民币30,000,000.00元

截至2014年12月31日，累计提取世界银行资金212,820,847.69美元，占贷款总额的97.62%。其中：工程类累计提款144,916,259.96美元，占该类计划的91.48%;货物类累计提款63,505,484.05美元，占该类计划的115.73%;咨询服务和培训类累计提款3,854,103.68美元，占该类计划的92.42%；前征费类累计提款545,000.00美元，占该类计划的100.00%；

4.6 上级拨入投资借款

2014年12月31日余额为人民币124,465,081.70元。

 

4.7 应付款

2014年12月31日余额为人民币179,237,760.99元，主要是应付工程款项。

 

4.8 未交款

2014年12月31日余额人民币40,000.00元。

 

4.9 留成收入

2014年12月31日余额人民币0.00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1172142210003102，币种为美元。专用账户首次存款10,000,000.00美元。2014年年初余额8,358,540.71美元，本年度回补31,341,274.35美元，利息收入0.00美元，本期辽阳子项归还626,464.59美元，本年度支付40,323,077.71美元，本期服务费支出0.00美元，本期提取利息3,201.94美元，期末余额0.00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。

V.Notes to the Financial Statements

1.     Project Overview

The Loan No. of Liaoning Medium Cities Infrastructure Project is 4381-CHA. The objective of the project is to assist the project cities including Benxi city, Fushun city, Liaoyang city, Jinzhou city, Panjin city and Dengta city in enhancing the : (a) performance and quality of the existing urban transport infrastructure in terms of mobility, access and safety; (b) efficiency and effectiveness of the urban public transport and road maintenance services; and (c) responsiveness of the urban transport system to the needs of the segment of the population without access to private motorized vehicles. The main project activities include Benxi Road Infrastructure subproject, Fushun Road Infrastructure subproject, Liaoyang Road Infrastructure subproject, Jinzhou Road Infrastructure subproject, Panjin Road Infrastructure subproject and Dengta Road Infrastructure subproject. The Project Agreement was signed on October 18, 2006 and came into effect on January 5, 2007. The Account of the project has been closed in March 31, 2013. The total investment plan of the project was RMB 4,566,697,200.00 yuan, among which the total World Bank loan amount was USD 218 million equivalent to RMB 1,745,250,748.00 yuan.

2.     Consolidation Scope of the Financial Statements

Consolidation scope of the financial statements covers the financial statements of Benxi Road Infrastructure subproject, Fushun Road Infrastructure subproject, Liaoyang Road Infrastructure subproject, Jinzhou Road Infrastructure subproject, Panjin Road Infrastructure subproject, Dengta Road Infrastructure subproject and the Special Account set in the Provincial Finance Bureau.

3.Principal 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 December 31,2012 of the People’s Bank of China, which is USD1=RBM 6.1190.

4. Explanation of Subjects

4.1 Total Project Expenditures

The balance on December 31, 2014 was RMB 2,948,397,924.79 yuan, which accounted for 64.56% of the total investment plan.

4.2 Cash and Bank

The balance on December 31, 2014 was RMB37,859,685.70 yuan with a decreases of RMB 49,887,260.13 yuan compared with that of the last year. And the funds in the Special Account were converted to RMB 0.00 yuan.

4.3 Prepaid and Receivable

The balance on December 31, 2014 was RMB 9,346,029.52 yuan.

4.4 Project Appropriation Funds

The balance on December 31, 2014 was RMB 1,359,610,030.30 yuan, which was the counterpart funds from Municipal Finance Bureau and Loan. 

The total planned counterpart funds of this project were RMB 2,826,446,452.00 yuan. By the end of December 31, 2014, RMB 1,514,075,112.00 yuan of the counterpart funds had been allocated, which accounted for 53.57% of the plan. The total planned counterpart funds for the Municipal Finance Bureau budget were RMB 2,610,224,252.00 yuan and the actual accumulative allocated funds were RMB 1,359,610,030.30 yuan, 52.09% of the plan；the total planned loans were RMB 216,222,200.0 yuan and the actual accumulative allocated funds were RMB 154,465,081.70 yuan including local bank loan with RMB 30,000,000.00 and appropriation of investment loan with RMB 124,465,081.70 yuan, 71.44% of the plan.

4.5 Project Loan

 

The balance on December 31, 2014 was RMB 1,332,250,767.02 yuan including the IBRD loan USD 212,820,847.69, equivalent to RMB 1,302,250,767.02 yuan; and local bank loan RMB 30,000,000.00 yuan.

By the end of 2014, the accumulative USD 212,820,847.69 of the World Bank loan had been withdrawn, accounting for 97.62% of the total. Among which the withdrawal for civil works was USD 144,916,259.96, accounting for 91.48% of the category plan; the withdrawal for goods was USD 63,505,484.05 , accounting for 115.73% of the category plan; the withdrawal for consultant service and training was USD 3,854,103.68, accounting for 92.42% of the category plan; the withdrawal for front-end fee was USD 545,000.00, accounting for 100.00% of the category plan.

 

4.6 Appropriation of Investment Loan

 

The balance on December 31, 2014 was RMB 124,465,081.70 yuan .

 

4.7 Payable

 

The balance on December 31, 2014 was RMB 179,237,760.99 yuan, mainly payable physical works.

 

4.8 Other Payables

 

The balance on December 31, 2014 was RMB 40,000.00 yuan.

 

4.9 Retained Earnings

 

The balance on December 31, 2014 was RMB 0.00 yuan.

 

5. Special Account

 

The Special Account of this project is set in Shenyang Ronghui branch, Construction of Bank with the account Number of 1172142210003102, and USD as currency unit. The initial Deposit of the Special Account is USD 10,000,000.00. The beginning balance of 2014 was USD 8,358,540.71. And the reimbursement in the year was USD 31,341,274.35. This year the interest earned was USD 0.00, total amount Refunded from Liaoyang subproject was USD 626,464.59, the disbursement was USD 40,323,077.71 and the service charges was USD 0.00. The interest withdrawn in this period was USD 3,201.94. Thus, the ending balance was USD 0.00.

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 RMB) in the Statement of Implementation of Loan Agreement.

 

 

 

 

 

 

 

 

 

 

 

 

 

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、项目绩效及上年度审计建议整改落实情况。我们未发现存在问题。

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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, project performance and the follow-up of previous recommendations during the project implementing process. We did not find any problems.