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

 

审  计  报  告

Audit Report

 

辽审外报〔2015〕34号

 

项目名称： 世界银行贷款、全球环境基金赠款辽宁中等城市基础设施二期环境项目

Project Name: Liaoning Medium Cities Infrastructure Project-Environment Component (LMC-2) Financed by the World Bank and Granted by Global Environment Facility

 

贷 款 号：     4864-CHA

Loan No. :      4864-CHA

赠 款 号：     TF057757-CHA

Grant No :      TF057757-CHA

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

              & LDRC Foreign Fund Utilization Project Office

会计年度：       2014

Accounting Year：  2014

 

 

目   录

Contents

一、审计师意见... 1

I. Auditor’s Opinion. 3

二、财务报表及财务报表附注... 5

Ⅱ. Financial Statements and Notes to the Financial Statements. 5

1. 世界银行贷款辽宁中等城市基础设施二期环境项目           

i. Liaoning Medium Cities Infrastructure Project-Environment Component Financed by the World Bank   

（一）资金平衡表... 5

i. Balance Sheet 5

（二）项目进度表... 6

ii. Summary of Sources and Uses of Funds by Project Component 6

（三）贷款协定执行情况表... 8

iii. Statement of Implementation of Loan Agreement 8

（四）指定账户报表... 9

iv. Designated Account Statement 9

2. 全球环境基金赠款项目财务报表

ⅱ.Financial Statements of Global Environment Facility Grant Project

（一）资金平衡表... 11

i. Balance Sheet 11

（二）赠款协定执行情况表... 12

ⅱ. Statement of Implementation of Grant 12

（三）专用账户报表... 13

ⅲ. Special Account Statement 13

3. 财务报表附注... 14

ⅲ. Notes to the Financial Statements. 14

三、审计发现的问题及建议... 22

III. Audit Findings and Recommendations. 25

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

一、审计师意见

审计师意见

 

辽宁省财政厅、辽宁省城市建设改造项目办公室：

 

我们审计了世界银行贷款、全球环境基金赠款辽宁中等城市基础设施二期环境项目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、赠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5页至第21页）。

 

（一）辽宁省财政厅对财务报表的责任

 

编制上述财务报表的资金平衡表、项目进度表、贷、赠款协定执行情况表和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、全球环境基金赠款辽宁中等城市基础设施二期环境项目 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

 

我们审查了本期内报送给世界银行贷款的第18至25号、全球环境基金赠款的第1至5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。

 

 

 

       

 

 

 

 

 

二O一五年六月二十八日

 

 

 

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：86-024-8689207

I. Auditor’s Opinion

Auditor’s Opinion

 

To Liaoning Provincial Finance Department & LDRC Foreign Fund Utilization Project Office

We have audited the special purpose financial statements (from page 8 to page 20) of Liaoning Medium Cities Infrastructure Project-Environment Component (LMC-2) financed by the World Bank and Granted by Global Environment Facility, 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 and Grant Agreement and the Designated Account Statement for the year then ended, and Notes to the Financial Statements.

 

Liaoning Provincial Finance Department & LDRC Foreign Fund Utilization Project Office 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 medium cities infrastructure project-environment component (LMC-2) 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 designated 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.18 to No.25 of  Liaoning Medium Cities Infrastructure Project-Environment Component (LMC-2) financed by the World Bank and No.1 to No.5 of Granted by Global Environment Facility 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 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 28, 2015

 

Address: No. 45-1 Beiling Street, Huanggu District, Shenyang city, Liaoning Province, P.R. China

Postcode: 110032

Tel.: 86-024-86892055

Fax: 86-024-86893502

 

 

 

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

1.世界银行贷款辽宁中等城市基础设施二期环境项目财务报表

2.全球环境基金赠款项目财务报表（ⅱ.Financial Statements of Global Environment Facility Grant Project） （一）资金平衡表 ⅰ.Balance Sheet of the Project 资金平衡表 BALANCE SHEET
2014年12月31日 (For the Period Ended December 31, 2014)
项目名称：辽宁中等城市基础设施二期项目全球环境基金赠款 Project Name：Second Liaoning Medium Cities Infrastructure ProjectFinanced by  World Bank
赠款号：TF057757-CHA Grant No: TF057757-CHA				货币单位：人民币 Current Unite:RMB Ｙuan
资金占用Application of Fund				资金来源Sources of Fund
科目名称 Item	期初余额 Beginning Balance	期末余额 Ending Balance		科目名称 Item	期初余额 Beginning Balance	期末余额 Ending Balance
银行存款 Cash and Bank	6,098,585.24	4,958,263.27		拨入赠款 Grant Fund	6,096,900.00	26,858,364.48
拨出赠款 Appropriated Grant				应付帐款 Account Payable	1,685.24	7,413,999.03
项目支出 Project Expenditure		29,314,100.24		配套资金 Counterpart Fund
应收款项 Account Receivable
资金占用合计 Total Application of Fund	6,098,585.24	34,272,363.51		资金来源合计 Total Sources of Fund	6,098,585.24	34,272,363.51

（二）赠款协定执行情况明细表

ⅱ.Statement of Implementation of Grant

 

赠款协定执行情况明细表

Statement of Implementation of Grant

本期截止：2014年12月31日

(For the Period Ended December 31, 2014)

项目名称：辽宁中等城市基础设施二期项目全球环境基金赠款

Project Name：Second Liaoning Medium Cities Infrastructure ProjectFinanced by  World Bank

赠款号：TF057757-CHA						货币单位：人民币
Grant No: TF057757-CHA						Current Unite:RMB Ｙuan
	核定额 Grant Amount			本期发生数(额） Current-period Withdrawals			累计发生数(额） Cumulative Withdrawals
类别Categor	协议货币 USD	折合人民币RMB		协议货币 USD	折合人民币RMB		协议货币 USD	折合人民币 RMB
（1）项目D.2、D.3、D.4部分的咨询服务、培训和研讨会 Consulting,Training and Workshop of D.2、D.3 and D.4	5，000,000.00	30,595,000.00		3,389,338.86	20,739,364.48		3,389,338.86	20,739,364.48
专用帐户 Spccial Account							1,000,000.00	6,119,000.00
合计 Total	5，000,000.00	30,595,000.00		3,389,338.86	20,739,364.48		4,389,338.86	26,858,364.48

 

 

 

 

 

 

 

（三）专用账户报表

ⅲⅲ.Special Account Statement

 

专用账户报表

Special Account Statement

                             本期截至2014年12月31日

(For the Period Ended December 31, 2014)

项目名称：辽宁中等城市基础设施二期项目全球环境基金赠款

Project Name：Second Liaoning Medium Cities Infrastructure ProjectFinanced by  World Bank

账号：21014117200220101364

Account No: 21014117200220101364

赠款号：TF057757-CHA                             货币单位：美元

Grant No: TF057757-CHA                            Currency:USD

编报单位：辽宁省财政厅

Prepared by: Liaoning Provincial Finance Department

                                               

1.期初余额Beginning Balance	1,000,276.41
加： Add
2.本期回补额 Total Amount Deposited	3,389,338.86
3.利息收入 Interest earned	306.14
4.不合格支出归还总额 Total Amount Refunded to Cover Ineligible Expenditures
减： Deduct	3,579,338.86
5.本期支付额 Total Amount Withdrawn This Period
6.银行手续费 Commitment Fee of Bank
7.利息转出 Interest Withdrawn	276.41
8.期末余额 Ending Balance	810,306.14

 

 

 

 

 

 

（五）财务报表附注(Notes to Financial Statements)

 

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二期贷款号4864－CHA，该项目旨在改善和提高参与辽宁中等城市基础设施二期项目城市的供水、污水和垃圾的服务质量和可持续性。本项目内容包括：鞍山给水工程项目、海城供水工程项目、盖州污水治理工程项目、抚顺城市输配水管网工程项目、抚顺排水管网项目、抚顺垃圾处理厂项目、抚顺浑河河道治理项目、盘锦城区配水管网、盘锦第二污水处理厂项目、盘锦兴隆台区排水管网工程项目、盘锦垃圾处理工程项目、兴城配水管网工程项目、营口石门水库供水工程项目、营口污水治理二期工程项目、营口开发区垃圾处理工程项目。项目协议书于2007年9月19日签订，2007 年12月4日生效，计划2013年12月31日关帐,现关账日推迟到2015年6月30日。项目计划总投资人民币26.0663亿元，其中世界银行贷款总额为1.73亿美元，折合人民币为13.321亿元。

全球环境基金赠款项目赠款号TF057757-CHA，总赠款额500万美元。该赠款协议书于2007年9月19日生效，由于一些城市赠款项目内容发生了调整，2012年5月28日《修改赠款协议》生效，原计划2014年12月31日关帐， 已延期至2015年6月30日关帐。

 

2．    财务报表编制范围                                                                                                                                                                       

世行贷款项目财务报表的编制范围包括鞍山给水工程子项目、海城供水工程子项目、盖州污水治理工程子项目、抚顺城市输配水管网工程子项目、抚顺排水管网子项目、抚顺垃圾处理厂子项目、抚顺浑河河道治理工程子项目、盘锦城区配水管网工程子项目、盘锦第二污水处理厂工程子项目、盘锦兴隆台区排水管网工程子项目、盘锦垃圾处理工程子项目、兴城配水管网工程子项目、营口石门水库供水工程子项目、营口污水治理二期工程子项目、营口开发区垃圾处理工程子项目的财务报表及省财政厅专用帐户报表。抚顺浑河河道治理工程子项目和营口开发区垃圾处理工程子项目从世行项目中取消。

全球环境基金赠款项目的编制范围包括所有赠款活动。

 

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USD 1=人民币6.119元。

 

4．    报表科目说明

4.1 世行贷款项目报表科目说明

4.1.1   项目支出

2014年1-12月项目支出人民币335,719,059.26元，累计支出人民币1,645,301, 233.32元。占投资计划的63.12%。抚顺浑河河道治理工程子项目和营口开发区垃圾处理工程子项目因从世行项目中取消，所以本期项目支出分别为人民币-153,641.88和-68,891.82累计项目支出都为0。银行手续费单列一行表示。

 

4.1.2   货币资金

2014年12月31日货币资金余额为人民币124,512,340.51元，比上年增加人民币26,526,257.59元，其中专用账户存款折合人民币16,542,674.58元。

 

4.1.3   预付及应收款

2014年12月31日余额为人民币76,078,753.33元。

 

4.1.4   固定资产

2014年12月31日余额为人民币327,941.00元。

 

4.1.5   项目拨款

2014年12月31日余额为人民币874,597,602.96元，是市级财政到位的配套资金。

项目计划配套资金总额人民币1,307,557,000.00元，截至2014年12月31日到位配套人民币989,928,520.04元，占计划的75.71%，其中:市级财政计划配套资金总额人民币1,153,934,000.00元，累计到位人民币874,597,602.96元，占计划的75.79%；借款计划配套资金总额人民币153,623,000.00元，累计到位人民币115,330,917.08元包括国内银行借款人民币113,150,000.00元和上级拨入投资借款人民币2,180,917.08元，占计划的75.07%。

 

4.1.6   项目借款

2014年12月31日余额为人民币912,016,166.48元，其中：世界银行贷款额为130,555,019.85美元，折合人民币798,866,166.48元，国内银行借款人民币113,150,000.00元。

截至2014年12月31日，累计提取世界银行资金130,555,019.85美元，占贷款总额75.47%。其中：工程类累计提款64,326,860.74美元，占该类计划的54.34%;货物类累计提款54,895,866.68美元，占该类计划的104.60%;咨询服务和培训类累计提款899,792.44美元，占该类计划的52.93%。

 

4.1.7   上级拨入投资借款

2014年12月31日余额为人民币2,180,917.08元。

 

4.1.8   应付款

2014年12月31日余额为人民币100,139,365.80元，主要是应付工程款项。

 

4.1.9   留成收入及待分配项

2014年12月31日余额人民币16,033.92元。

 

4.1.10 未交款合计

2014年12月31日余额人民币0元。

 

4.2 赠款项目报表科目说明

 

4.2.1   银行存款

2014年12月31日银行存款余额为人民币4,958,263.27元，全部为专用账户存款余额。

 

4.2.2   项目支出

2014年12月31日项目累计支出人民币29,314,100.24元。

 

4.2.3 拨入赠款

2014年12月31日余额为人民币26,858,364.48元，全部为累计提取的赠款资金4,389,338.86美元，占赠款总额的87.79%。

 

4.2.4   应付帐款

2014年12月31日余额为人民币7,413,999.03元。

 

5．    专用帐户使用情况

世行贷款项目专用账户设在建设银行沈阳融汇支行，账号为21014117200220101799，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2,238,920.60美元，本年度回补40,918,742.16美元，利息收入2,620.35美元，本期支付40,456,789.96美元，本期服务费支出0美元，期末余额2,703,493.15美元。

赠款项目专用账户设在辽宁省财政厅，账号为21014117200220101364，币种为美元。专用账户首次存款1,000,000.00美元。2014年年初余额1,000,276.41美元，本年度回补3,389,338.86美元，本年度利息收入306.14美元，本期支付3,579,338.86美元，本期利息转出276.41美元，期末余额810,306.14美元。

 

6．    其他需要说明的事项

贷款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。

贷款项目所有子项目报表的期初余额，均为2013年审计后财务报表的期末余额。

 

ⅴ.Notes to the Financial Statements

 

Notes to the Financial Statements

 

1.     Project Overview

The objective of Second Liaoning Medium Cities Infrastructure Project (Loan No. 4864-CHA) is to improve and enhance service level and sustainability of water supply, wastewater treatment and solid waste treatment in the project cities under the Project. The Project includes Anshan water supply subproject, Haicheng water supply subproject, Gaizhou wastewater subproject, Fushun water supply subproject, Fushun wastewater subproject, Fushun solid waste subproject, Fushun Hun river rehabilitation subproject, Panjin water supply subproject, Panjin second wastewater treatment subproject, Panjin Xinglongtai District drainage subproject, Panjin solid waste subproject, Xingcheng water supply subproject, Yingkou water supply subproject, Yingkou wastewater subproject and Yingkou Economic Development Zone solid waste subproject. The Project Agreement was signed on September 19, 2007 and came into effect on December 4, 2007. The project Account is supposed to be closed on December 31, 2013 but is delayed to June 30, 2015. The total investment of the Project is CNY2.60663 billion including USD 173 million from World Bank loan, equivalent to CNY 1.3321 billion.

The No. of Global Environment Facility Grant project is TF057757-CHA. Total grant amount is USD 500 million. The Grant Agreement was effective on 19 September 2007. Due to the project subcomponent adjustment in some cities, the revised Grant Agreement was effectiveness on 28 May 2012. The original close date is 31 December 2014, which has been delayed to 30 June 2015.

2.     Scope of the Consolidated Financial Statements

The scope of consolidated financial statements for Loan Project covers the financial statements of Anshan water supply subproject, Haicheng water supply subproject, Gaizhou wastewater subproject, Fushun water supply subproject, Fushun wastewater subproject, Fushun solid waste subproject, Fushun Hun river rehabilitation subproject, Panjin water supply subproject, Panjin second wastewater treatment subproject, Panjin Xinglongtai District drainage subproject, Panjin solid waste subproject, Xingcheng water supply subproject, Yingkou water supply subproject, Yingkou wastewater subproject and Yingkou Economic Development Zone solid waste subproject and the Special Account set in the Provincial Finance Bureau. Fushun Hun river rehabilitation subproject and Yingkou Economic Development Zone solid waste subproject have been cancelled.

The scope of financial statement for the Grant Loan covers all activities in Grant Agreement.

                                                                                                                                                        

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 accrual basis and debit/credit double-entry book-keeping method are adopted. Chinese Yuan is used as the recording currency of book-keeping.

3.4 The exchange rate adopted in the financial statements is the exchange rate published on June 30, 2014 by Bank of China, which is USD 1= CNY 6.119.

4. Notes to Financial Statements

4.1 Loan Project

4.1.1 Total Project Expenditures

The total project expenditure from 1 to Dec. 2014 is CNY335,719,059.26, and the accumulative expenditure is CNY 1,645,301, 233.32, which accounted for 68.62% of the total investment. The Fushun Hun river rehabilitation subproject and Yingkou Economic Development Zone solid waste subproject have been cancelled, the expenditure for current period is CNY-153,641.88 and CNY-68,891.82 both accumulative expenditures are 0. Bank charge is expressed separately.

4.1.2 Cash and Bank

The balance on Dec. 31, 2014 is CNY124,512,340.51, which increases CNY26,526,257.59 from 2013 The balance of Special Account is equivalent to CNY 16,542,674.58.

4.1.3 Prepaid and Receivables

The balance on Dec. 31, 2014 is CNY 76,078,753.33.

4.1.4 Fixed Assets

The balance on Dec. 31, 2014 is CNY327,941.00.

4.1.5 Project Appropriation Funds

The balance on Dec. 31, 2014 is CNY874,597,602.96, which are counterpart funds from Municipal Finance Bureau.

The total planned counterpart funds are CNY 1,307,557,000.00. By Dec. 30, 2014, CNY989,928,520.04 has been allocated, which accounts for 75.71% of the plan. The total planned counterpart funds for the Municipal Finance Bureau are CNY 1,153,934,000.00 and the actual accumulative allocated funds are CNY 874,597,602.96, 75.79% of the plan；the total planned domestic loans were CNY 153,623,000.00 and the actual accumulative loans are CNY 115,330,917.08 including local bank loan of CNY 113,150,000.00 and appropriation of investment loan of CNY 2,180,917.08, 75.07% of the plan.

4.16 Project Loan

The balance on Dec. 31, 2014 is CNY912,016,166.48 including World Bank loan of USD130,555,019.85, equivalent to CNY 798,866,166.48 and local bank loan of CNY 113,150,000.00.

By Dec. 31, 2014, the accumulative USD 130,555,019.85 of the World Bank loan have been withdrawn, accounting for 75.47% of the total loan including USD 64,326,860.74 for civil works (54.34%), USD 54,895,866.68 for goods (104.60%), and USD 899,792.44for consulting services and training (52.93%).

4.1.7 Appropriation of Investment Loan

The balance on Dec. 31, 2014 is CNY 2,180,917.08.

4.1.8 Payables

The balance on Dec. 31, 2014 is CNY100,139,365.80, mainly are from physical works.

4.1.9 Retained Earnings and Un-allocated amount

The balance on Dec. 31, 2014 is CNY16,033.92.

4.1.10 Other payables

The balance on Dec. 31, 2014 is CNY 0.00.

4.2 Grant Project

 

4.2.1 Cash and Bank

 

The balance on Dec. 31, 2014 is CNY 4,958,263.27, which is all deposit in Special Account.

4.2.2 Total Project Expenditures

The accumulative expenditure on Dec. 31, 2014 is CNY 29,314,100.24.

4.2.3 Grant Fund

The balance of grant fund on Dec. 31, 2014 is CNY 26,858,364.48, which is accumulative grant fund withdrawn with USD 4,389,338.86, as percentage of 87.79% of total grant amount.

4.2.4 Account Payable

The balance on Dec. 31, 2014 is CNY 7,413,999.03.

5. Special Account

The Loan Project Special Account is opened in Shenyang Ronghui branch, China Construction Bank. The account Number is 21014117200220101799, and the account currency is in USD. The initial deposit of the Special Account is USD 10,000,000.00. The beginning balance of 2014 is USD 2,238,920.60 and the reimbursement from the Bank in 2014 for the whole year is USD 40,918,742.16. The interests earned in 2014 for a whole year is USD 2,620.35, the disbursement is USD 40,456,789.96, and the service charge is USD0.00. Thus, the ending balance is USD 2,703,493.15.

The Grant Project Special Account is opened in Liaoning Province Finance Bureau. The account Number is 21014117200220101364, and the account currency is in USD. The initial deposit of the Special Account is USD 1,000,000.00. The beginning balance of 2014 is USD 1,000,276.41 and the reimbursement in 2014 for the whole year is USD 3,389,338.86. The interests earned in 2014 for a whole year is USD 306.14, the disbursement is USD 3,579,338.86, and the interest withdrawn is USD 276.41. Thus, the ending balance is USD 810,306.14.

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.

Beginning balance in Balance Sheet of each subprojects of the loan project are calculated as the ending balance of the audited financial statements of 2013.

 

 

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。我们发现存在如下问题：

 

（一）未对国外贷款项目进行独立会核算

 

盖州市城市排水有限责任公司对辽宁中等城市基础设施二期环境项目没有进行独立会计核算，将世行贷款项目资金、企业运行资金和计划外项目的财务收支一起核算，未按照要求实行独立会计分账核算、设置专用账套。

上述行为违反了财政部《国际金融组织和外国政府贷款赠款管理办法》（2006年财政部第38号令）第三十四条“国际金融组织贷款项目实施期间，项目单位应当按照国家财务会计制度和具体的贷款项目财务会计管理规定，对贷款项目进行独立的财务管理和会计核算，建立、健全内部财务会计制度。”和财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）第五条“项目贷款资金实行专户管理、专账核算。原则上不同项目单独设立指定账户，按项目分账核算。同一赠款方同一币种赠款资金，只能开设一个账户，按项目分账核算。项目国内配套资金可参照办理。”的规定。审计期间，盖州市城市排水有限责任公司对此问题进行了纠正。

 

（二）未设立国外贷援款项目专用银行账户

 

抚顺市市容环境卫生管理处未设立国外贷援款项目专用银行账户，将项目资金收支通过该单位办公经费资金的银行账户核算。

上述行为违反了财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）“第五条  项目贷款资金实行专户管理、专账核算。原则上不同项目单独设立指定账户，按项目分账核算。同一赠款方同一币种赠款资金，只能开设一个账户，按项目分账核算。项目国内配套资金可参照办理。”的规定，根据上述规定，要求抚顺市市容环境卫生管理处设立国外贷援款项目专用银行账户。

 

（三）计划外项目挤占配套资金

 

盖州市城市排水有限责任公司建设清河湾泵站工程以及水毁工程2个计划外项目，涉及资金779.7万元，项目支出资金来源为国内地方配套资金。

上述行为不符合财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）第十一条“各出资部门应按照协议约定履行出资责任。项目单位应当按照有关协议以及项目评估报告的要求，及时足额筹集配套资金。”的规定，根据上述规定，要求盖州市政府相关部门对地方配套资金支出情况进行彻底清算，返还挤占的国内配套资金。

 

（四）未按合同规定收取履约保证金248.5万元

 

盖州市城市排水有限责任公司河道治理工程（GWW/1.4合同包）项目，经世界银行批准，增加了6项变更工程，合同价款调整为2,485.2万元。按合同规定应收取施工单位10%的履约保证金248.5万元，盖州市城市排水有限责任公司未按合同规定收取履约保证金248.5万元。

上述行为不符合《中华人民共和国招标投标法》第四十六条“招标文件要求中标人提交履约保证金的，中标人应当提交。” 的规定，根据上述规定，要求盖州市城市排水有限责任公司按合同规定收取施工单位履约保证金。

 

（五）部分工程项目已交付使用，未按规定进行验收

 

盖州市城市排水有限责任公司污水处理土建项目从2008年开始分别招标建设，至2013年12月，有3个合同包相继竣工并交付使用，分别为大清河北岸截流干管工程、大清河南岸截流干管工程、污水处理厂土建工程。截至2015年6月，上述工程项目未按规定进行总体验收。

上述行为不符合财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）“第三十八条  固定资产管理 （一）在建工程项目交付使用后，应在一个年度内办理完毕竣工决算手续。”的规定，根据上述规定，要求盖州市排水有限责任公司对已交付工程及时办理竣工决算手续。

 

（六）票据管理不规范

 

抚顺市市容环境卫生管理处2011年向抚顺市非税收入管理局缴纳新增建设用地有偿使用及管理费627.47万元，未取得原始票据，该单位以“银行进账单”为记账依据。

上述行为不符合《会计法》“第十四条　会计凭证包括原始凭证和记账凭证。办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。记账凭证应当根据经过审核的原始凭证及有关资料编制。”的规定，根据上述规定，要求抚顺市市容环境卫生管理处尽快查明原因，落实责任，以正规发票入账。

 

 

 

 

 

 

 

 

 

 

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:

 

Gaizhou city drainage Co., Ltd did not separately account the WB loan project.

 

Gaizhou city drainage Co., Ltd accounted the world loans and accounted world bank loan funds together with company working capitals and off-budget financial funds. The company did not separately account the world bank loans and did not set a special accounting system for the loans.

This practice did not comply with Article 34 of the Ministry of Finance International Financial Organization and Foreign Government Grants Management Measure (2006 Ministry of Finance Decree No.38), “During the project loaned by international financial organization implementation, the PIU should conduct separate financial management and accounting, establish and improve the internal financial accounting system, in accordance with national financial accounting system and specific provisions of the financial and accounting management of loan project.” This practice did not comply with Article 5 of Temporary Management Methods on International Financial Organization grants and loans (2011 Ministry of Finance, Caiji No.6), “project funds shall be managed and accounted separately. In general, each project shall own a special account and shall be accounted separately. For each grant party and currency, only one account is permitted and shall be accounted separately. Domestic counterpart funds also reference this article.” During auditing period, the company has corrected this problem.

 

Fushun Environmental Sanitation Department did not set a special bank account for foreign loan.

 

Fushun Environmental Sanitation Department did not set a special bank account for foreign loan & grants, and managed the world bank loans through its general bank account.

This practice did not comply with Article 5 of Temporary Management Methods on International Financial Organization grants and loans (2011 Ministry of Finance, Caiji No.6), “project funds shall be managed and accounted separately. In general, each project shall own a special account and shall be accounted separately. For each grant party and currency, only one account is permitted and shall be accounted separately. Domestic counterpart funds also reference this article.” During auditing period, the company has corrected this problem. We suggested the department establish a special bank account for foreign loans & grants.

 

The off-budget project of Gaizhou city drainage Co., Ltd occupied counterpart funds.

 

Gaizhou city drainage Co., Ltd spend RMB 7797 thousand Yuan for two off-budget projects, Qinghe pumping Station and water Destroy Engineering. The source of the fund is domestic counterpart funds.

This practice did not comply with Article 11 of Temporary Management Methods on International Financial Organization grants and loans (2011 Ministry of Finance, Caiji No.6), “Each Sponsor shall fulfill contribution responsibility according Agreement. Project entity shall timely and adequately raise counterpart funds in accordance with the Agreement” We suggested the related department of Gaizhou municipal government clears the funds and return the domestic counterpart funds that be occupied.

 

Performance bonds of RMB 2485 thousand Yuan did not be collected in accordance with the Agreement.

 

There 6 Engineer Changes, which be approved by World Bank, was be added to Gaizhou city drainage Co., Ltd River Improvement Project（Contract Package GWW/1.4）,the contract amount thereby be adjusted to RMB 24,853 thousand yuan. The contract stated that the construction company should pay 10% of total amount, RMB 2485 thousand yuan as performance bonds, Gaizhou city drainage Co., Ltd did not charge the bonds according the contract.

This practice did not comply with Article 46 of PRC Biding Law, “If Bidding document require performance bond, the successful bidder shall implement payment”. We suggest the Gaizhou city drainage Co., Ltd charge the bonds from construction company according the requirement of  contract.

 

Some engineering projects have been delivered, but the acceptance check did not be implemented.

 

The sewage treatment construction projects of Gaizhou city drainage Co., Ltd have perform bidding process and begun  since 2008. To December 2013, there are three contract packages, northern Daqinghe river bank closure main pipe project, southern Daqinghe river bank closure main pipe project, and sewage factory construction project, have been finished and delivered. the Acceptance check did not be implemented on aforementioned projects until June 2015.

This practice did not comply with Article 38 of Temporary Management Methods on International Financial Organization grants and loans (2011 Ministry of Finance, Caiji No.6), “Fixed asset management (1) when the construction in progress be delivered, all final accounting procedures shall be completed in one year.” We suggested the Gaizhou city drainage Co., Ltd implement final accounting procedures for delivered construction projects timely.

 

Irregular bill management.

 

In 2011, Fushun Environmental Sanitation Department has paid RMB 6274.7 thousand yuan to Fushun City non tax revenue administration bureau as “new growth land use compensation and management fee”. The department did not obtain initial documents and account the fee as “bank inflow bill” in accounting system.

This practice did not comply with Article 14 of Accounting Law, “Accounting document are made of initial documents and accounting vouchers. To treat the business which be listed in Article 10 of this Law, initial documents must be obtained and be delivered to accounting department. Account department and accountants must check initial documents have the privilege to refuse false or illegal initial documents and report to management, have the right to return incorrect or incomplete initial documents and demand correct documents which in accordance with national  accounting  lawsuit. Accounting voucher shall be established by the initial documents and other materials which have been examined.” We suggested the department immediately identify the reason and responsibility, and use formal bills in accounting.