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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林业综合发展项目 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

我们还审查了本期内报送给世界银行的第8、9、10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。

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二O一五年六月二十六日

地址：中国辽宁省沈阳市北陵大街45-1号

邮政编码：110032

电话：86-24-86892075

I. Auditor’s Opinion

Auditor’s Opinion

To Liaoning Provincial Finance Department and Foreign Funds Project Office of Liaoning Provincial Forestry Department

We have audited the special purpose financial statements (from page 6 to page 22) of Integrated Forestry 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 of the financial statements is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Liaoning provincial Finance Department, which includes: (1)preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement;（2）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 entity’s 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 Forestry Development 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.8, 9, 10 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 26, 2015

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

Postcode: 110032

Tel.: 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 the 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：世界银行贷款林业综合发展项目

Project Name: Integrated Forestry Development Project Financed by the World Bank

编报单位：辽宁省林业厅外资项目办公室货币单位：人民币元

Prepared by: Foreign Funds Project Office of Liaoning Provincial Forestry Department 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	90,537,522.49	126,472,986.50	一、项目拨款合计 Total Project Appropriation Funds	28	67,462,790.85	86,063,628.18
1.待核销项目支出 Construction Expenditures to be Disposed	3	-	-	二、项目资本与项目资本公积 Project Capital and Capital Surplus	29	-	-
2.转出投资 Investments Transferred-out	4	-	-	其中:捐赠款 Including: Grants	30	-	-
3.在建工程 Construction in Progress	5	90,537,522.49	126,472,986.50	三、项目借款合计 Total Project Loan	31	47,215,640.54	73,603,913.79
二、拨付所属投资借款 Appropriation of Investment Loan	8			1. 项目投资借款 Total Project Investment Loan	32	47,215,640.54	73,603,913.79
其中:拨付世行贷款Including :Appropriation of World Bank Investment Loan	9	-	-	(1) 国外借款 Foreign Loan	33	47,215,640.54	73,603,913.79
三、器材 Equipment	10	-	-	其中:国际复兴开发银行 In which: IBRD Loan	34	47,215,640.54	73,603,913.79
其中:待处理器材损失 Including: Equipment Losses in Suspense	11	-	-	国际开发协会 IDA Loan	35	-	-
四、货币资金合计 Total Cash and Bank	12	43,029,451.07	60,269,297.19	技术合作信贷 Technical Cooperation	36	-	-
1. 银行存款 Cash in Bank	13	43,022,289.81	60,268,786.55	联合融资 Co- Financing	37	-	-
其中:专用账户存款 Including: Special Account	14	510,853.95	9,790,400.00	(2) 国内借款 Domestic Loan	38	-	-
2. 现金 Cash on Hand	15	7,161.26	510.64	2. 其他借款 Other Loan	39	-	-
五、预付及应收款合计 Total Prepaid and Receivable	16	1,236,427.86	2,261,780.52	四、上级拨入投资借款 Appropriation of Investment Loan	40	-	-
其中:应收世行贷款利息 Including: World Bank Loan Interest Receivable	17	-	-	其中:拨入世行贷款 In Which: World Bank Loan	41	-	-
应收世行贷款承诺费 World Bank Loan Commitment Fee Receivable	18	-	-	五、企业债券资金 Bond Fund	42
应收世行贷款资金占用费 World Bank Loan Service- Fee Receivable	19	-	-	六、应付款合计 Total Payable	44	19,708,348.36	28,319,940.79
六、有价证券 Marketable Securities	20	-	--	其中:应付世行贷款利息 Including: World Bank Loan Interest Payable	45	2,474.97
七、固定资产合计 Total Fixed Assets	21	-	-	应付世行贷款承诺费 World Bank Loan Commitment Fee Payable	46	-	-
固定资产原价 Fixed Assets, Cost	22	-	-	应付世行贷款资金占用费 World Bank Loan Service Fee Payable	47	-	-
固定资产清理 Fixed Assets Pending Disposal	25	-	-	七、未交款合计 Other Payables	48	-	-
待处理固定资产损失 Fixed Assets Losses in Suspense	26	-	-	八、上级拨入资金 Appropriation of Fund	49	-	-
		-	-	九、留成收入 Retained Earnings	50	416,621.67	1,016,581.45
资金占用合计 Total Application of Fund	27	134,803,401.42	189,004,064.21	资金来源合计 Total Sources of Fund	51	134,803,401.42	189,004,064.21

（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：世界银行贷款林业综合发展项目

Project Name: Integrated Forestry Development Project Financed by the World Bank

编报单位：辽宁省林业厅外资项目办公室货币单位：人民币元

Prepared by: Foreign Funds Project Office of Liaoning Provincial Forestry Department 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	39,304,400.00	41,989,110.58	106.83%	217,600,000.00	156,667,541.97	72.00%
一、国际复兴开发银行贷款 IBRD Loan	21,754,100.00	23,388,273.25	107.51%	108,800,000.00	70,603,913.79	64.89%
二、配套资金 Counterpart Financing	17,550,300.00	18,600,837.33	105.99%	108,800,000.00	86,063,628.18	79.10%
1.省级 Province	4,069,600.00		0.00%	32,640,000.00	32,640,000.00	100.00%
2.地级prefecture
3.县级County	4,334,100.00	10,562,210.00	243.70%	32,640,000.00	24,837,502.00	76.10%
4.自筹资金 Self-Raised Funds	9,146,600.00	8,038,627.33	87.89%	43,520,000.00	28,586,126.18	65.69%
资金运用合计 Total Application of Funds	39,304,400.00	35,935,464.01	91.43%	217,600,200.00	126,472,986.50	58.12%
一、营造林工程 Plantation Establishment	37,181,200.00	34,251,670.01	92.12%	176,600,200.00	120,159,786.24	68.04%
1、新造多功能人工林Establishment of New Multifunction Forests	37,181,200.00	34,251,670.01		176,600,200.00	120,159,786.24
2、修复现有人工林 Improving Existing Plantation Forests
二、林权制度改革Forest Land Tenure Reform	78,800.00	43,871.69	55.67%	1,020,000.00	254,871.69	24.99%
1、实用技术培训推广 Applied Technology Training & Extension		43,871.69			63,471.69
2、扶持农民协会 Support to Farmer Association Establishment					141,400.00
其中：设备购置 of which: Office Equipment Procurement					141,400.00
3、森林经营方案示范 Forest Management Approach Pilot					50,000.00
4、林权改革支持 Support to Forest Land Tenure Reform
三、培训与技术服务Training and Services	669,400.00	413,693.03	61.80%	4,896,000.00	1,240,736.46	25.34%
1、国内培训与考察 Domestic Training and Study Tour		290,744.64			913,831.94
2、国外培训与考察 Overseas Training and Study Tour		122,948.39			315,904.52
3、技术咨询 Consultant					11,000.00
四、办公设备 Office Equipment				210,000.00	138,570.00	65.99%
五、监测与评价 Monitoring & Evaluation	200,000.00	160,670.59	80.34%	2,652,000.00	1,024,691.94	38.64%
六、项目管理 Project Management	1,175,000.00	920,500.54	78.34%	7,514,000.00	4,224,973.53	56.23%
七、其他支出 Other Costs		145,058.15		24,708,000.00	-570,643.36	-2.31%
差异Difference		6,053,646.57			30,194,555.47
1、应收款变化 Change in Receivables		1,025,352.66			2,261,780.52
2、应付款变化 Change in Payables		8,611,592.43			28,319,940.79
3、货币资金变化 Change Cash and Bank		17,239,846.12			60,269,297.19
4、其他 Other		599,959.78			1,016,581.45

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：世界银行贷款林业综合发展项目

Project Name: Integrated Forestry Development Project Financed by the World Bank

编报单位：辽宁省林业厅外资项目办公室货币单位：人民币元

Prepared by: Foreign Funds Project Office of Liaoning Provincial Forestry Department 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	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
一、营造林工程 Plantation Establishment	126 472 986.50	-	-	-	-	126,472,986.50	-	-
1、新造多功能人工林Establishment of New Multifunction Forests	120 159 786.24	-	-	-	-	120,159,786.24	-	-
2、修复现有人工林 Improving Existing Plantation Forests	120 159 786.24	-	-	-	-	120,159,786.24	-	-
二、林权制度改革Forest Land Tenure Reform		-	-	-	-		-	-
1、实用技术培训推广 Applied Technology Training & Extension	254 871.69	-	-	-	-	254,871.69	-	-
2、扶持农民协会 Support to Farmer Association Establishment	63 471.69	-	-	-	-	63,471.69	-	-
其中：设备购置 of which: Office Equipment Procurement	141 400.00	-	-	-	-	141,400.00	-	-
3、森林经营方案示范 Forest Management Approach Pilot	50 000.00	-	-	-	-	50,000.00	-	-
4、林权改革支持 Support to Forest Land Tenure Reform		-	-	-	-		-	-
三、培训与技术服务Training and Services	1 240 736.46	-	-	-	-	1,240,736.46	-	-
1、国内培训与考察 Domestic Training and Study Tour	913 831.94	-	-	-	-	913,831.94	-	-
2、国外培训与考察 Overseas Training and Study Tour	315 904.52	-	-	-	-	315,904.52	-	-
3、技术咨询 Consultant	11 000.00	-	-	-	-	11,000.00	-	-
四、办公设备 Office Equipment	138 570.00	-	-	-	-	138,570.00	-	-
五、监测与评价 Monitoring & Evaluation	1 024 691.94	-	-	-	-	1,024,691.94	-	-
六、项目管理 Project Management	4 224 973.53	-	-	-	-	4,224,973.53	-	-
七、其他支出 Other Costs	-570 643.36	-	-	-	-	-570,643.36	-	-
合计 Total	90,537,522.49	-	-	-	-	90,537,522.49	-	-

（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：世界银行贷款林业综合开发项目

Project Name:Integrated Forestry Project Financed by the World Bank

编报单位：辽宁省林业厅外资项目办公室货币单位：美元/人民币元

Prepared by: Foreign Funds Project Office of Liaoning Provincial Forestry Department Currency Unit: USD/ RMB Yuan

类别 Category	核定贷款金额 Loan Amount	本年度提款数 Current-period Withdrawals		累计提款数 Cumulative Withdrawals
类别 Category	美元 USD	美元 USD	折合人民币 RMB	美元 USD	折合人民币 RMB
1.国家林业局 SFA 本项目C部分中的国外培训与考察 Overseas training and study tours under Part C of the Project
安徽 Anhui （a）本项目A和B部分中的子贷款 Sub-financing under Part A and B of the Project （b）本项目C部分中的货物、咨询顾问服务、国内培训与考察 Goods, consultants services, domestic training and study tours under Part C of the Project
3.河北 Hebei （a）本项目A部分中的子贷款 Sub-financing under Part A of the Project （b）本项目C部分中的货物、咨询顾问服务、国内培训与考察 Goods, consultants services, domestic training and study tours under Part C of the Project
4.辽宁Liaonongi （a）本项目A部分中的子贷款 Sub-financing under Part A of the Project （b）本项目C部分中的货物、咨询顾问服务、国内培训与考察 Goods, consultants services, domestic training and study tours under Part C of the Project	15,960,000.00 15,203,300.00 756,700.00	2,767,721.08 2,724,747.70 42,973.38	16,935,685.29 16,672,731.18 262,954.11	10,388,748.78 10,127,951.71 260,797.07	63,568,753.78 61,972,936.51 1,595,817.27
5.山西Shanxi （a）本项目A部分中的子贷款 Sub-financing under Part A of the Project （b）本项目C部分中的货物、咨询顾问服务、国内培训与考察 Goods, consultants services, domestic training and study tours under Part C of the Project
6.浙江Zhejiang （a）本项目A部分中的子贷款 Sub-financing under Part A of the Project （b）本项目C部分中的货物、咨询顾问服务、国内培训与考察 Goods, consultants services, domestic training and study tours under Part C of the Project
6.浙江Zhejiang （a）本项目A部分中的子贷款 Sub-financing under Part A of the Project （b）本项目C部分中的货物、咨询顾问服务、国内培训与考察 Goods, consultants services, domestic training and study tours under Part C of the Project
7.先征费 Front-end Fee	40,000.00			40,000.00	244,760.00
8.指定帐户 Designated Account		1,516,823.18	9,281,441.04	1,600,000.00	9,790,400.00
总计(Total)	16,000,000.00	4,284,544.26	26,217,126.33	12,028,748.78	73,603,913.78

（四）专用账户报表

iv. 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：世界银行贷款林业综合发展项目

Project Name: Integrated Forestry Project Financed by the World Bank

贷款号：7939-CN

Loan No. 7939-CN

编报单位：辽宁省财政厅

Prepared by: Liaoning Provincial Finance Department

开户银行名称：中国建设银行融汇支行

Depository Bank: Ronghui branch, China Construction Bank

账号：1172142210003030

Account No. : 1172142210003030

货币种类：美元

Currency: USD

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		$83,789.13
增加： Add:		$4,284,322.29
本期世行回补总额 Total Amount Deposited this Period by World Bank		$4,284,544.26
本期利息收入总额（存入专用账户部分） Total Interest Earned this Period if Deposited in Special Account		-$221.97
本期不合格支出归还总额 Total Amount Refunded this Period to Cover Ineligible Expenditures
减少： Deduct:		$2,767,721.08
本期支付总额 Total Amount Withdrawn this Period		$2,767,721.08
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		$1,600,390.34
B部分：专用账户调节 Part B-Account Reconciliation
1. 世行首次存款总额 Amount Advanced by World Bank		$1,600,000.00
减少： Deduct:
2. 世界银行回收总额 Total Amount Recovered by World Bank
3. 本期期末专用账户首次存款净额 Outstanding Amount Advanced to the Special Account at the End of this Period		$1,600,000.00
4. 专用账户期末余额 Ending Balance of Special Account		$1,600,390.34
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.		-
		-
		-
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)		$40.00
减少： Deduct:
8. 利息收入（存入专用账户部分） Interest Earned (If Included in Special Account)		$430.34
9. 本期期末专用账户首次存款净额 Total Advance to the Special Account Accounted for at the End of this Period		$1,600,000.00

(五) 财务报表附注

财务报表附注

1.项目概况

世界银行贷款林业综合发展项目贷款号为7939-CN，旨在通过该项目的实施，增加森林资源，改善森林以生态为主导的多重功能和综合效益。项目协议于2010年8月13日签订，预计2016年12月31日前关闭。项目涉及新民市、义县、阜新县、彰武县、昌图县、西丰县等6个县（市），拟营造多功能人工林2.6万公顷。项目计划总投资人民币21,760万元，其中使用世行贷款1,600万美元，折合人民币10,880万元，占总投资的50%；国内配套资金10,880万元，占总投资的50%，其中省级配套资金占总投资的15%，金额为3,264万元；县级配套资金占15%，金额为3,264万元；生产单位占20%，金额为4,352万元。

2. 财务报表编制范围

本财务报表的编制范围包括辽宁省林业厅外资项目办、新民市、义县、阜新县、彰武县、昌图县、西丰县等6个县（市）项目办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本项目按照国家林业局世行项目管理中心下发的“世界银行贷款林业综合发展项目财务管理办法”进行会计核算。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。

3.2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=6.1190

4.报表科目说明

4.1项目支出

2014年项目支出人民币35,935,464.01元，累计支出人民币126,472,986.50元，占总投资计划的58.12%。

4.2货币资金

2014年12月31日货币资金余额为人民币60,269,297.19元，比上年增加人民币17,239,846.12元，其中专用账户存款折合人民币9,790,400.00元。

4.3预付及应收款

2014年12月31日余额为人民币2,261,780.52元，主要是预付项目工程造林款。

4.4项目拨款

2014年12月31日余额为人民币86,063,628.18元，是各级到位的配套资金。

项目计划配套资金总额人民币108,800,000元，截至2014年12月31日到位配套人民币86,063,628.18元，占计划的64.89%，其中：省级计划配套资金总额人民币32,640,000元，累计到位人民币32,640,000元，占计划的100%；县（市）级计划配套资金总额人民币32,640,000元，累计到位人民币24,837,502元，占计划的76.10%；生产单位劳务折抵计划人民币43,520,000元，累计到位人民币28,586,126.18元，占计划的65.69%。

4.5项目借款

2014年12月31日余额为人民币73,603,913.79元，其中：国际复兴开发银行贷款额为12,028,748.78美元，折合人民币73,603,913.79元。

截至2014年12月31日，项目单位累计提取世界银行贷款资金10,388,748.78美元。其中：工程类累计提款10,127,951.71美元;货物、培训、咨询服务类累计提款260,797.07美元。

4.6应付款

2014年12月31日余额为人民币28,319,940.79元，主要是应付林业种植工程款。

4.7留成收入

2014年12月31日余额人民币1,016,581.45元。

5.专用账户使用情况

本项目专用账户设在中国建设银行辽宁分行融汇支行，账号为 1172142210003030，币种为美元。专用账户首次存款 1,600,000.00美元。2014年年初余额83,789.13美元，本年度回补4,284,544.26美元，利息收入-221.97美元，本年度支付2,767,721.08美元，服务费支出40美元，期末余额1,600,390.34美元。

6.其他需要说明的事项

项目资金平衡表中国际复兴开发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

Notes to the Financial Statements

1. Project overview

The Loan No. of Integrated Forestry Development Project Financed by the World Bank is 7939-CN. It aims to increase the resource of forests, develop various functions and integrated effectiveness in forests with ecology dominated. The Project Agreement was signed on August 13, 2010 and the account of the project will be closed before December 31, 2016. The Integrated Forestry Development Project involves Xinmin contry, Yi county, Fuxin county, Zhangwu county, Changtu county and Xifeng county. It plans to construct multifunctional plantation with the area of 26 thousand hectares. The total investment plan of the project was RMB217,600,000 yuan, among which the total World Bank loan amount was USD16,000,000, equivalent to RMB108,800,000 yuan, accounting for 50% of the total; domestic counterpart fund was RMB108,800,000 yuan, accounting for 50% of the total. For the part of counterpart funds, provincial fund amount was RMB32, 640,000 yuan, accounting for 15% of the total, fund in county level was RMB 32,640,000 yuan, accounting for 15% of the total, and the self-raised fund amount was 43,520,000 yuan , accounting for 20% of the total.

2. Consolidation Scope of the Financial Statements

Consolidation scope of the financial statements covers the financial statements of the project office of Liaoning province and 6 project offices of county level including Xinmin county, Yi county, Fuxin county, Zhangwu county, Changtu county and Xifeng county, as well as the Special Account set in the Provincial Finance Department.

3. Accounting Policies

3.1 The accounting practice of the project is in conformity with financial management method for Integrated Forestry Developmengt Project Financed by the World Bank promulgated by the World Bank loan project management center of National Forestry Bureau. The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.

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

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

4. Explanation of Subjects

4.1 Total Project expenditures

The project expenditure in 2014 was RMB35,935,464.01 yuan, and the cumulative expenditures were RMB126,472,986.50 yuan, which accounted for 58.12% of the total investment plan.

4.2 Cash and Bank

On December 31, 2014, the balance was RMB60,269,297.19 yuan with a increase of RMB17,239,846.12 yuan compared with that of the last year. And the funds in the Special Account were converted to RMB9,790,400.00 yuan.

4.3 Prepaid and Receivable

Its balance on December 31, 2014 was RMB2,261,780.52 yuan, mainly the prepaid civil works to the forestation.

4.4 Project Appropriation Funds

The balance on December 31, 2014 was RMB86,063,628.18 yuan, which was the counterpart fund allocated by all levels.

The total planned counterpart funds of this project were RMB108, 800,000 yuan. By the end of 2014, RMB86, 063,628.18 yuan of the counterpart funds had been allocated, which accounted for 64.89% of the plan. The total planned counterpart funds for the province level were RMB32,640,000 yuan and the actual cumulative allocated funds were RMB32,640,000 yuan, 100% of the plan; The total planned counterpart funds for the county level were RMB32,640,000 yuan and the actual cumulative allocated funds were RMB24,837,502 yuan, 76.1% of the plan; the planned self-raised funds were RMB43,520,000 yuan and the actual cumulative allocated funds were RMB28,586,126.18 yuan,65.69% of the plan.

4.5 Project Loan

The balance on December 31, 2014 was RMB 73,603,913.79 yuan, including the IBRD loan USD 12,028,748.78, equivalent to RMB 73,603,913.79 yuan.

By the end of December 31, 2014, accumulated USD7, 621,027.7 of the World Bank loan had been withdrawn by project offices, among which the withdrawal for civil works was USD7, 403,204.01; the withdrawal for goods, consultants, and domestic training and study tours was USD217, 823.69.

4.6 Payable

The balance on December 31, 2014 was RMB28, 319,940.79 yuan, mainly payable civil works for constructing woods.

4.7 Retained Earnings

The balance on December 31, 2014 was RMB1, 016,581.45 yuan.

5. Special Account

The Special Account of this project is set in Ronghui Branch, China Construction Bank, with the account number of 1172142210003030, and USD as currency Unit. The initial Deposit of the Special Account is USD1, 600,000. The beginning balance of 2014 was USD83,789.13 and the reimbursement in the year was USD4,284,544.26. This year the interest earned was USD-221.97, the disbursement was USD2,767,721.08, and the service fee was USD40. Thus, the ending balance was USD1,600,390.34.

6. Other 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 IBRD loan in the Balance Sheet, the cur rent 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。我们发现存在如下问题：

（一）违反国家法规或贷款协定的问题

1. 阜新县配套资金未及时足额到位

2011-2014年，阜新县应到位县级配套资金人民币8,475,120元，实际到位配套资金人民币7,002,300元，占计划的82.62%。不符合《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。建议省项目办积极筹措配套资金，确保项目按计划完成。辽宁省项目办已接受审计建议。

（二）项目管理方面存在的问题

1. 辽宁省未按计划完成造林任务

根据《世界银行贷款辽宁林业综合发展项目可行性研究报告》，截至2014年底辽宁省应完成全部25,606公顷造林，实际完成造林面积22,176.7公顷，完成率为86.61%。建议辽宁省项目办加快项目进度，确保项目按计划完成。辽宁省项目办已接受审计建议。

2.辽宁省提款报账进度缓慢

根据《世界银行贷款辽宁林业综合发展项目可行性研究报告》，截至2014年底辽宁省应提款报账14,771,300美元，实际完成提款报账10,428,748.78美元，占计划的70.6%。建议辽宁省项目办尽快进行提款报账。辽宁省项目办已接受审计建议。

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:

Non-compliance with state laws and regulations or the applicable provisions of the loan agreement

1. County level counterpart funds of Fuxin County were not allocated adequately and instantly.

From 2011 to 2014, total planned counterpart funds of Fuxin Conuty is RMB6, 486,030 yuan, but only RMB 7,002,300 yuan was actually made available, accounting for 82.62% of the total amount of county level counterpart funds. This practice was not complying with Article 11 of Interim Measures on Financial Management of Loans & Grants from International Financial Organizations and Foreign Government which stipulates that each party shall fulfill financing contribution responsibility according contract. Project entity shall timely and adequately raise counterpart funds in accordance with relevant agreement and evaluation report. We suggested Liaoning provincial office take active measures to raise counterpart funds and ensure the project completion as planned. Liaoning Provincial Project Office accepted the suggestion.

Issues on project management

1. Liaoning Province did not complete scheduled forestation task

According to Feasibility Study Report of Liaoning Province on Integrated Forestry Development Project Financed by the World Bank, by the end of 2014, the scheduled forestation areas of Liaoning Province were 25,606 hectares. The actual completed forestation areas of Liaoning province were 22,176.7 hectares and the completion rate were 86.61%. We suggested Liaoning provincial project office accelerates the progress to ensure the project is on schedule. Liaoning Provincial Project Office accepted the suggestion.

2. Liaoning Province did not implement withdrawal application timely

According to Feasibility Study Report of Liaoning Province on Integrated Forestry Development Project Financed by the World Bank, by the end of 2014, the planned withdrawal application amount of Liaoning Province was USD 14,771,300. The actual completed withdrawal application amount of Liaoning province were USD 10,428,748.78 and the completion rate were 70.6%. We suggested Liaoning provincial project office accelerates the progress of withdrawal application. Liaoning Provincial Project Office accepted the suggestion.

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