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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辽宁第三期中等城市基础设施建设项目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11、12、13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一五年六月二十六日

地址：中国辽宁沈阳市皇姑区北陵大街45-1号

邮政编码：110032

电话：86-24-86892055

传真：86-24-86892055

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 7 to page 23)Liaoning Third Medium Cities Infrastructure Project – Heating Sector financed by 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.

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 Third Medium Cities Infrastructure Project – Heating Sector financed by World Bank as of December 31, 2013 its financial receipts and disbursements, the project implementation and the receipts and disbursements 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.11，No.12， No.13，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

June 26, 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

（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：世界银行贷款辽宁省第三期中等城市基础设施建设项目

Project Name: Liaoning Third Medium Cities Infrastructure Project Financed by the World Bank

编报单位：辽宁省财政厅单位：人民币元

Prepared by: Liaoning Provincial Finance 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	782,044,364.34	980,291,013.58	一、项目拨款合计Total Project Appropriation Funds	28	254,230,156.76	318,765,029.35
1、交付使用资产Fixed Assets Transferred	2	2,044,427.58	2,094,060.00	二、项目资本与项目资本公积Project Capital and Capital Surplus	29	-	10,000,000.00
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Investment Transferred-out	4	-	-	三、项目借款合计 Total Project Investment Loan	31	461,883,941.62	597,646,579.81
4、在建工程Construction in Progress	5	779,999,936.76	978,196,953.58	1、项目投资借款Total Project Investment Loan	32	432,519,196.85	568,281,835.04
二、应收生产单位投资借款Investments Loan Receivable	6	-	-	（1）国外借款Foreign Loan	33	432,519,196.85	568,281,835.04
其中：应收生产单位世行贷款Including: World Bank Investment Loan Receivable	7	-	-	其中：国际开协会 Including: IDA	34	-	-
三、拨付所属投资借款Appropriation of Investment Loan	8	-	-	国际复兴开发银行 IBRD	35	403,027,650.73	568,281,835.04
其中：拨付世行贷款Including: Appropriation of World Bank Investment Loan	9	-	-	技术合作信贷Technical Cooperation	36	-	-
四、器材 Equipment	10	-	-	联合融资 Co-Financing	37	-	-
其中：待处理器材损失 Including: Equipment Losses in Suspense	11	-	-	（2）国内借款Domestic Loan	38	-	50,000,000.00
五、货币资金合计Total Cash and Bank	12	63,661,789.02	45,326,744.08	2、其他借款 Other Loan	39	27,564,744.77	29,364,744.77
1、银行存款Cash in Bank	13	63,555,520,72	45,300,267.24	四、上级拨入投资借款Appropriation of Investment Loan	40	-	-
其中：专用账户存款 Including: Special Account	14	50,606,510.13	286,394.64	其中：拨入世行贷款Including: World Bank Loan	41	-	-
2、现金 Cash on Hand	15	106,268.30	26,476.84	五、企业债券资金 Bond Fund	42	-	-
六、预付及应收款合计Total Prepaid and Receivable	16	4,508,767.13	57,572,254.50	六、待冲项目支出Construction Expenditures to be Offset	43	-	-
其中：应收世行贷款利息 Including: World Bank Loan Interest Receivable	17	-	-	七、应付款合计Total Payable	44	134,073,818.51	157,202,041.61
应收世行贷款承诺费 World Bank Loan Commitment Fee Receivable	18	-	-	其中：应付世行贷款利息 Including: World Bank Loan Interest Payable	45	-	-
应收世行贷款占用费 World Bank Loan Service-Fee Receivable	19	-	-	应付世行贷款承诺费World Bank Loan Commitment Fee Payable	46	-	-
七、有价证券Marketable Securities	20	-	-	应付世行贷款资金占用费 World Bank 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	-	1,722.05
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	27,003.60	22,037.21
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	850,214,920.49	1,083,637,410.03	资金来源合计Total Sources of Fund	51	850,214,920.49	1,083,637,410.03

（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：世界银行贷款辽宁省第三期中等城市基础设施建设项目

Project Name: Liaoning Third Medium Cities Infrastructure Project

Financed by the World Bank

编报单位：辽宁省财政厅单位：人民币元

Prepared by: Liaoning Provincial Finance Department Currency Unit: RMB yuan

项目内容 Project Component	本期			累计
	Current Period			Cumulative
	本年计划额	本期发生额	本期完成比	项目总计划额	累计完成额	累计完成比
	Current year	Current period	Current period	Life of	Cumulative	Cumulative
	Budget	Actual	% completed	PAD	Actual	% Completed
资金来源合计 Total Sources of Funds	200,598,366.77	210,297,510.78	104.84%	2,527,360,700.00	926,411,609.16	36.66%
一.国际金融组织贷款 International Financing	133,678,711.73	85,762,638.19	64.16%	1,168,729,000.00	518,281,835.04	44.35%
1. IBRD（世行）	133,678,711.73	85,762,638.19	64.16%	1,168,729,000.00	518,281,835.04	44.35%
2. IDA	-	-	-	-	-
二.配套资金 Counterpart Financing	66,919,655.04	124,534,872.59	144.92%	1,358,631,700.00	408,129,774.12	30.04%
1.无偿配套资金Appropriation Funds	16,062,176.60	74,534,872.69	287.14%	1,147,514,700.00	328,765,029.35	28.65%
2. 有偿配套资金 Domestic Loan	50,857,478.44	50,000,000.00	100%	211,117,000.00	79,364,744.77	37.59%
资金运用合计 Total Application of Funds	232,169,421.51	198,246,649.24	87.85%	2,527,360,700.00	980,291,013.59	38.79%

1、本钢集中供热子项目(Benxi Component)	66,409,183.14	4,556,496.54	6.86%	228,180,000.00	72,337,218.64	31.70%
2、本溪南芬集中供热子项目(Benxi Nanfen Component)	6,850,890.80	6,850,890.80	100%	136,784,900.00	13,593,598.53	9.94%
3、营口大石桥集中供热子项目(Yingkou Dashiqiao Component)	857,478.44	857,478.44	100%	234,840,000.00	195,573,345.77	83.28%
4、营口开发区集中供热子项目(Yingkou Kaifaqu Component)	494,616.84	494,616.84	100%	411,620,000.00	260,807,125.79	63.36%
5、辽阳弓长岭集中供热子项目(Liaoyang Component)	-	-	-	206,920,000.00	130,786,203.18	63.21%
6、葫芦岛集中供热子项目(Huludao Component)	1,247,714.82	1,247,714.82	100%	132,190,000.00	126,884,357.68	95.99%
7、康平县热电联产热网工程(Kangping Component)	163，160，428.27	155684855.18	95.42%	201,685,200.00	162,764,373.79	80.70%
8、凌源市城市集中供热工程（Lingyuan Component)	6,081,176.95	6,081,176.95	100%	231,996,000.00	6,081,176.95	2.62%
9、朝阳市集中供热工程(Chaoyang Component)	11,202,026.00	11,202,026.00	100%	595,380,000.00	11,202,026.00	1.88%
10、义县城区热网改建工程(Yixian Component)	261,587.25	261,587.25	100%	147,764,600.00	261,587.25	0.18%
11、其他调整项(Others Adjusted)	-	11,009,806.42	-	-	-	-
差异 Difference		12,050,861.54			-77,443,115.07
1. 应收款变化 Change in Receivables		53,063,487.37			57,572,254.50
2. 应付款变化 Change in Payables		-23,128,223.10			157,202,041.61
3. 货币资金变化 Change in Cash and Bank		-18,335,044.94			45,326,744.08
4. 其它 Other		450,642.21			-23,140,.072.04

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：世界银行贷款辽宁省第三期中等城市基础设施建设项目

Project Name: Liaoning Third Medium Cities Infrastructure Project Financed by the World Bank

编报单位：辽宁省财政厅单位：人民币元

Prepared by: Liaoning Provincial Finance 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
	累计支出 Cumulative Amount	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
1、本钢集中供热子项目(Benxi Component)	72,337,218.64	-	-	-	-	72,337,218.64	-	-
2、本溪南芬集中供热子项目(Benxi Nanfen Component)	13,593,598.53	739,560.00	-	-	-	12,854,.38.53	-	-
3、营口大石桥集中供热子项目(Yingkou Dashiqiao Component)	195,573,345.77	1,354,500.00	-	-	-	194,218,845.77	-	-
4、营口开发区集中供热子项目(Yingkou Kaifaqu Component)	260,807,125.79	-	-	-	-	260,807,125.79	-	-
5、辽阳弓长岭集中供热子项目(Liaoyang Component)	130,786,203.18	-	-	-	-	130,786,203.18	-	-

	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
	累计支出 Cumulative Amount	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
6、葫芦岛集中供热子项目(Huludao Component)	126,884,357.68	-	-	-	-	126,884,357.68	-	-
7、康平县热电联产热网工程(Kangping Component)	162,764,373.79					162,764,373.79
8、凌源市城市集中供热工程（Lingyuan Component)	6,081,176.95					6,081,176.95
9、朝阳市集中供热工程(Chaoyang Component)	11,202,026.00					11,202,026.00
10、义县城区热网改建工程(Yixian Component)	261,587.25	-	-	-	-	261,587.25	-	-
合计Total	980,291,013.58	2,094,060.00				978,196,953.58

（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：世界银行贷款辽宁省第三期中等城市基础设施建设项目

Project Name: Liaoning Third Medium Cities Infrastructure Project Financed by the World Bank

编报单位：辽宁省财政厅单位：美元/人民币元

Prepared by: Liaoning Provincial Finance Department Currency Unit: USD/ RMB yuan

类别 Category	核定贷款金额 Loan Amount	本年度提款 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
一、工程和货物（Civil Works and Goods）	125,047,475.00	13,499,087.02	82,600,913.48	73,489,339.22	449,681,266.69
(1)工程	66,537,775.00	8,792,327.42	53,800,251.49	35,813,173.16	219,140,806.57
(2)货物	58,509,700.00	4,706,759.60	28,808,661.99	37,676,166.06	230,540,460.12
二、咨询服务和培训Consulting Services and Training	1,390,936.00	260,489.00	1,593,932.19	733,575.07	4,488,745.85
(1)咨询服务费（Consulting Services）	1,390,936.00	260,489.00	1,593,932.19	733,575.07	4,488,745.85
(2)培训（Training)		-	-	-	-
三、待分配部分Unallocated	64,084,089.00	-
四、先征费（Front-End Fee）	477,500.00	-		477,500.00	2,921,822.50
五、汇兑损益（profit and loss on exchange）	-	-		-	-
六、专用账户（Special Account）				10,000,000.00	61,190,000.00
总计（Total）	191,000,000.00	13,759,576.02	84,194,845.67	84,700,414.29	518,281,835.04

（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：世界银行贷款辽宁省三期中等城市基础设施建设项目

Project Name: Liaoning Third Medium Cities Infrastructure Project Financed by the World Bank

贷款号：7524-CN

Loan No. 7524-CN

编报单位：辽宁省财政厅

Prepared by: Liaoning Provincial Finance Department

开户银行名称：辽宁省建设银行融汇支行

Depository Bank: Liaoning Ronghui branch of China Construction Bank

账号：21014117200220102217

Account No. : 21014117200220102217

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	8,300,367.42
增加： Add:	-
本期世行回补总额 Total Amount Deposited this Period by World Bank	13,759,576.02
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	3,601.44
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	16,368,166.79
利息转出 Total Interest Withdrawal	4,429.07
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	5,690,949.02

（后续To be continued）

B部分：专用账户调节 Part B-Account Reconciliation		金额 Amount
1. 世行首次存款总额 Amount Advanced by World Bank		10,000,000.00
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		10,000,000.00
4. 专用账户期末余额 Ending Balance of Special Account		5,690,949.02
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		4,312,559.92
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)		92.50
减少： Deduct:		-
8. 利息收入（存入专用账户部分） Interest Earned (If Included in Special Account)		3,601.44
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		10,000,000.00

（五）财务报表附注

财务报表附注

1.项目概况

世界银行贷款辽宁省第三期中等城市基础设施建设项目贷款号为7524-CN，包括本钢集中供热、本溪南芬集中供热、营口大石桥集中供热、营口开发区集中供热、辽阳弓长岭集中供热、葫芦岛集中供热、康平集中供热、义县集中供热、朝阳集中供热和凌源集中供热10个子项目。项目协议于2008年7月1日签订并于2008年11月生效，预计2014年关闭。项目计划总投资为3.76亿美元，其中世界银行贷款总额为1.91亿美元。

2. 财务报表编制范围

本财务报表的编制范围包括本钢集中供热、本溪南芬集中供热、营口大石桥集中供热、营口开发区集中供热、辽阳弓长岭集中供热、葫芦岛集中供热、康平集中供热、义县集中供热、朝阳集中供热和凌源集中供热10个项目单位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 年项目支出人民币198,246,649.24元，累计支出人民币980,291,013.58元，占总投资计划的38.79%。

4.2货币资金

2014年12月31日货币资金余额为人民币45,326,744.08元，比上年减少人民币18,335,044.94元，其中专用账户存款折合人民币286,394.64元。

4.3预付及应收款

2014年12月31日余额为人民币57,572,254.50元。

4.4项目拨款

2014年12月31日余额为人民币318,765,029.35元，是各项目单位到位的配套资金。

4.5项目借款

2014年12月31日余额为人民币597,646,579.81元，其中：国际复兴开发银行贷款额为84,700,414.29美元，折合人民币518,281,835.04元。

截至2014年12月31日，累计提取世界银行贷款资金84,700,414.29美元，占贷款总额的58.77%。其中：工程类累计提款35,813,173.16美元，占该类计划的53.82%;货物类累计提款37,676,166.06美元，占该类计划的64.39%；咨询服务类累计提款733,575.07美元，占该类计划的52.73%。

4.6应付款

2014年12月31日余额为人民币157,202,041.61元。

5.专用账户使用情况

本项目专用账户设在辽宁省建设银行融汇分行，账号为 21014117200220102217，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8,300,367.42美元，本年度回补13,759,576.02美元，利息收入3,601.44美元，本年度支付16,368,166.79美元，年末余额5,690,949.02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 Liaoning Third Medium Cities Infrastructure Project financed by World Bank is 7524-CN. The Liaoning Third Medium Cities Infrastructure Project involves 10 sub-projects, and they are Bengang，Benxi Nanfen, Yingkou Huaneng, Yingkou Dashiqiao, Yingkou EDZ, Liaoyang Gongchangling, Kangping, Yixian, Chaoyang, Lingyuan and Huludao Central Heating sub-projects. The Project Agreement was signed on July 1, 2008 and came into effect on Nov, 2008. The account of the project will be closed before 2016. The total investment plan of the project was USD376,000,000 , among which the total World Bank loan amount was USD191,000,000.

2. Consolidation Scope of the Financial Statements

Consolidation scope of the financial statements covers the financial statements of the project companies of Bengang，Benxi Nanfen, Yingkou Huaneng, Yingkou Dashiqiao, Yingkou EDZ, Liaoyang Gongchangling, Kangping, Yixian, Chaoyang, Lingyuan and Huludao Central Heating sub-projects, as well as the Special Account set in the Provincial Finance Department.

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 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, 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 RMB198,246,649.24 yuan, and the cumulative expenditures were RMB980,291,013.58 yuan, which accounted for38.79% of the total investment plan.

4.2 Cash and Bank

On December 31, 2014, the balance was RMB45,326,744.08yuan with a decrease of RMB18,335,044.94 yuan compared with that of the last year. And the funds in the Special Account were converted to RMB286,394.64yuan.

4.3 Prepaid and Receivable

Its balance on December 31, 2014was RMB57,572,254.50 yuan.

4.4 Project Appropriation Funds

The balance on December 31, 2014 was RMB318,765,029.35yuan, which was the counterpart funds allocated by all project companies.

4.5 Project Loan

The balance on December 31, 2014 was RMB597,646,579.81yuan, including the IBRD loan USD 84,700,414.29, equivalent to RMB518,281,835.04 yuan. By the end of December 31, 2014, accumulated USD84,700,414.29of the World Bank loan had been withdrawn, accounting for 58.77%f the total, among which the withdrawal for civil works was USD35,813,173.16 accounting for 53.82% of the category plan; the withdrawal for goods was USD37,676,166.06, accounting for 64.39% of the category plan; the withdrawal for consulting services was USD733,575.07, accounting for 52.73% of the category plan.

4.6 Payable

The balance on December 31, 2014 was RMB157,202,041.61yuan.

5. Special Account

The Special Account of this project is set in Liaoning Ronghui Branch, China Construction Bank, with the account number of 21014117200220102217, and USD as currency Unit. The initial Deposit of the Special Account is USD 10,000,000.00. The beginning balance of 2014 was USD8,300,367.42 and the reimbursement in the year was USD13,759,576.02. This year the interest earned was USD3,601.44 and the disbursement was USD16,368,166.79.Thus, the ending balance was USD5,690,949.02.

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）部分工程概算无明细，合计金额2069.06万元

本钢热力开发有限公司所实施的南芬区集中供热项目由辽宁省城乡建设规划设计院编制初步设计，建设项目投资汇总（概算）中换热站设备946.81万元、示范区热水表热量表123.9万元、各项设备安装费用647.35万元以及12个新建换热站351万元的工程概算均无明细，金额合计2069.06万元。不符合《建筑工程设计文件编制深度规定》（住房和城乡建设部[2008]216号文）3.10.1 ：“……建设项目设计概算是初步设计文件的重要组成部份。概算文件应单独成册。设计概算文件由封面、签署页(扉页)、编制说明、建设项目总概算表、其他费用表、单项工程综合概算表、单位工程概算书等内容组成。”3.10.7 ：“单位工程概算书。由建筑(土建)工程、装饰工程、机电设备及安装工程、室外工程等专业的工程概算书组成。建筑工程概算书根据第3.10.3条的编制依据，由分部分项工程内容组成，并按规定计价.”根据上述规定，审计建议项目单位应尽快提供概算明细，保证概算的真实和完整性。

（二）未经审批，合同金额超概算金额24%

南芬集中供热工程共包括四个工程包，四个工程包合同金额超概算金额24%，其中热源厂土建工程、换热站土建和供热管网铺设工程合同金额较概算金额分别超额69%、49%，燃煤锅炉房设备供货及安装、换热站设备供货及安装合同金额较概算金额分别下降24%、16%。因本钢热力开发有限公司至审计结束时止，无法提供概算明细，无法比对合同与概算工程量是否受价格因素影响，且超额概算未经审批。不符合国务院《关于固定资产投资项目试行资本金制度的通知》（国发〔1996〕35号第八条：“……实际动态概算超过原批准动态概算10%的，其概算调整须报原概算审批单位批准。”审计建议项目单位应尽快将调整后的概算报有关部门审批。

（三）存在相关手续未报批问题

本钢热力开发有限公司所实施的南芬区集中供热工程项目于2008年2月15日取得辽宁省环境保护局下发的《关于世行贷款本溪市南芬区集中供热工程环境影响报告书的批复》（辽环函【2008】16号)，但于2014年对集中供热项目进行设计变更，变更后未重新报批建设项目环境影响报告书、环境影响报告表或者环境影响登记表。同时，南芬区集中供热工程项目未取得相关部门的水土保持规划及审批。不符合《建设项目环境保护管理条例》第十二条：“建设项目环境影响报告书、环境影响报告表或者环境影响登记表经批准后，建设项目的性质、规模、地点或者采用的生产工艺发生重大变化的，建设单位应当重新报批建设项目环境影响报告书、环境影响报告表或者环境影响登记表。”和《中华人民共和国水土保持法》第十五条：“有关基础设施建设、矿产资源开发、城镇建设、公共服务设施建设等方面的规划，在实施过程中可能造成水土流失的，规划的组织编制机关应当在规划中提出水土流失预防和治理的对策和措施，并在规划报请审批前征求本级人民政行政主管部门的意见。”根据上述规定，审计建议项目单位应尽快办理相关手续，保证项目顺利进行。

（四）交纳履约保函有效期与合同条款不一致。

河北建设集团有限公司2014年7月办理热源厂土建合同履约保函5,407,988元，保函载明“本保函自有效期至2015年9月30日，…”。中国大连国际经济技术合作集团有限公司2014年11月6日办理换热站土建和供热管网铺设工程履约保函4,291,879.78元，保函截明“本保函自有效期至2016年4月28日，…”。因工程尚未完工，且无法确定何时签发竣工证书，两份保函有效期与合同约定的“履约保函的有效期应截止至签发竣工证书后第二十八天”不一致。

不符合热源厂土建合同、换热站土建和供热管网铺设工程合同第50.1条款：“履约保函应在中标通知书规定之日前按特殊条款规定的金额，以无条件银行保函的格式提交业主。保函应以应付合同款项所使用的货币和比例，由在中华人民共和国注册的，有权为此目的开具保函，且为业主所接受的商业银行开具该履约保函的有效期应截止至签发竣工证书后第二十八天。”根据上述规定，审计建议项目单位应尽快更新履约保函，保证项目单位的合法权益。

（五）未按规定扣回预付款365,994.94元

本溪南芬集中供热工程2014年11月25日“第1号支付证书”累计完成工程额3,659,949.41元，扣除10%质保金365,994.94元后，本期本钢热力开发有限公司应支付河北建设集团有限公司3,293,954.47元，实际支付3,659,949.41元。不符合财建[2004]369号财政部、建设部关于印发《建设工程价款结算暂行办法》的通知第十二条：“预付的工程款必须在合同中约定抵扣方式，并在工程进度款中进行抵扣。”根据上述规定，审计建议项目单位应严格按照合同规定支付工程款，杜绝此类问题再次发生。

（六）未办理施工许可证

2014年南芬集中供热热源厂工程已开始施工，截至审计时止，本钢热力开发公司尚未办理施工许可证。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，审计建议项目单位应尽快办理施工许可证，确保施工的顺利进行，项目单位已接受此审计意见。

（七）本钢热力有限公司应交未交各项税费816,759元

1、2014年，本钢热力开发有限公司签订建筑工程承包合同、勘察设计合同等，按照《中华人民共和国印花税暂行条例》（财税255号）规定，上述合同应于书立时缴纳印花税，经计算应交未交印花税款30,189元。根据《中华人民共和国印花税暂行条例》（财税255号）第一条：“在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人，都是印花税的纳税义务人，应当按照本条例规定缴纳印花税”；第二条：“下列凭证为应纳税凭证:（一）购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；”审计建议项目单位应尽快补缴相关税费。

2、南芬热源厂土建工程占用耕地26219平方米，按《辽宁省耕地占用税实施办法》（辽宁省人民政府令第249号）规定的本溪市市辖区内占用每平方米土地的平均税额30元计算，应交未交耕地占用税786,570元。根据《中华人民共和国耕地占用税暂行条例》（国务院令511号）第三条：“占用耕地建房或者从事非农业建设的单位或者个人，为耕地占用税的纳税人，应当依照本条例规定缴纳耕地占用税。”审计建议项目单位应尽快补缴相关税费。

（八）未对国外贷援款项目进行独立会计核算

本钢热力开发有限公司对世界银行贷款辽宁集中供热工程项目本溪南芬子项目没有进行独立会计核算。货币资金与经营账户串用。并开设了本溪市商业银行东胜支行、工行辽宁本溪分行本钢支行两个账户核算，未设置专用账户。

不符合财政部《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。”

根据上述规定，审计建议省财政厅和项目办应督促该项目单位应尽快将世行项目进行单独会计核算。

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.There were no detail accounts for budget estimation of some projects, total amount is RMB 20690.6 thousand Yuan

Nanfen district heating sub-project which implemented by Benxi Heating Compan, was preliminary designed by Liaoning urban and rural construction planning and Design Institute. In investment estimation, the equipment of heat exchange center is RMB 9468.1 thousand Yuan, demonstration district calorimeter was RMB 1239 thousand Yuan, installation fee of equipments was RMB 6473.5thousand Yuan, and 12 new heat exchange centers was RMB 3510 thousand Yuan. There was no any detail accounts in budget estimation for all aforesaid projects, the total value is RMB 20690.6 thousand Yuan. This practice was against Article 3.10.1 Specified Regulations on Construction Design (Order No.216, 2008, Housing and Urban & Rural Bureau) , which stipulated that budget estimation is a major part of construction project design, and shall be a single handbook. The estimation budget document shall be made of cover sheet, signature page, explanation, general budget table for construction project, other expense table, general budget of single construction ,and unit budget for single construction, etc, and Article 3.10.7 “the estimation budget of construction unit shall be made of the budget estimation of construction work, decoration work, equipment installation, and out-house work, etc. The estimation budget of construction project shall be prepared according Article 3.10.4, be constituted by each single sub projects, and be priced base on relevant regulations.”According aforesaid Articles, we suggested that the constructor shall submit detailed estimation budget immediately to insure the accuracy and integrity of the estimation budget.

2.The contract amount over the estimated amount of 24% without approval

Nanfen district heating sub-project has for Contract packages, the contract amount over the estimated amount of 24%, the heat source plant civil works, transfer station construction and heating pipe network laying project contract amount is estimated amount respectively excess 69%, 49%, coal-fired boiler room equipment supply and installation, change station equipment supply and installation contract amount is estimated amount were decreased by 24% and 16%. Because by the end of audit the Benxi heating company unable to provide details of the budget, you can not compare contract and budgetary project quantity is subject to price factors, and excess budget without the approval.This practice did not comply with the Article 8 of"The institution on the trial implementation of the capital system of fixed assets investment projects "(eighth, 35, 1996) "The actual dynamic estimates exceed 10% of the original approved dynamic estimates, and the estimates shall be submitted to the the original approval unit for approval."According to these provisions, the auditor recommended that the PIU should report to relevant departments after the adjustment for approval as soon as possible.

3. Nanfen district heating sub-project constructs’ procedure did not apply for approval.

February 15, 2008 Nanfen district heating subproject get Liaohuanhan [2008] No. 16, issued by Liaoning Provincial Environmental Protection Bureau, "the Approval about World Bank Loaned Nanfen, Benxi District Heating Project Environmental Impact Report ". But the project design changed in 2014.And after the change Environmental Impact Report, Environmental Impact Table or Environmental Impact Registration Form did not re-submit. Meanwhile, Nanfen district heating subproject has not obtained the relevant departments of water conservation planning and approval. It does not comply with Article XII "Construction Project Environmental Protection Management Regulations": "After the Environmental Impact Report, Environmental Impact Table or Environmental Impact Registration Form is approved, the nature, size, location of the construction projects, or manufacturing technique have major changes, the construction unit should re-submit the Environmental Impact Report, Environmental Impact Table or Environmental Impact Registration Form. " Article XV of " People's Republic of China Water and Soil Conservation Law ":" The planning on infrastructure, mineral resources development, urban planning and construction, public service facilities and other aspects may result in soil erosion in the implementation process. The planning department should come up with strategies and measures to prevent and control soil erosion in the plan, and before approval the plan should be submitted to seek for opinions from the administrative departments of water of the people's government at the corresponding level. "According to these provisions, the auditor recommended that the PIU should carry out the relevant procedures as soon as possible, to ensure the smooth progress of the project.

4. The validity of L/G of Hebei Construction Group Co., Ltd. and Dalian International Economic and Technical Cooperation Group Co. is inconsistent with the terms of the contract.

Hebei Construction Group Co., Ltd. toke up the performance guarantee RMB 5,407,988 yuan for the civil work of the Heat Plant in July 2014. The guarantee stated "this guarantee is valid until September 30, 2015, ....". China Dalian International Economic and Technical Cooperation Group Co., Ltd. toke up the performance guarantee RMB 4,291,879.78 yuan for the substation civil work and heating pipeline laying project on November 6, 2014. The guarantee stated ". This guarantee is valid until April 28, 2016, ..." . The period of validity of the guarantees is inconsistent with the terms of the contract "performance guarantee shall be valid as of the twenty-eighth day after issuing a Certificate of Completion ". It is inconsistent with the Heat Plant civil work contract, the substation civil work and pipeline laying work contracts Clause 50.1,” The performance guarantee should be submitted to the owner in an unconditional bank guarantee form Prior to the date specified in bid-winning notice, the amount of which is specified in the special provisions. The guarantee shall be drawn up by a owner acceptable, authorized and registered in the People's Republic of China commercial bank, with the currency and proportion in the contract payable, valid as of the twenty-eighth day after issuing a Certificate of Completion. According to these provisions, the auditor recommended that the guarantees should be updated as soon as possible to ensure the smooth progress of the project.

5. Fail to deduct prepayments RMB 365,994.94 yuan

November 25, 2014 the sum project of "No. 1 Payment Certificate" was RMB 3,659,949.41 yuan. Hebei Construction Group Co., Ltd. Should be paid RMB 3,293,954.47 yuan after deducting 10% retention money RMB 365,994.94 yuan. But the actual payment was RMB 3,659,949.41 yuan. This practice did not comply with the Ministry of Construction and the Ministry of Finance Cai Jian [2004] No. 369, on the issuance of "Interim Measures for the construction price settlement" Article 12: "The deduction method of project payments in advance should be agreed in contract. And the project payments in advance should be conducted in the progress payment. " According to these provisions, the auditor recommended that the PIU should strictly pay for work under the contract, to prevent such a problem from happening again.

6. Benxi Heating Company did not get construction permits for Nanfen District Heating Heat Source Plant Project( herein below called “NDHHSPP” for short)

DHHSPP has started construction from 2014.As of the audit ended, BSHC has not yet applied for construction permits.

This practice did not comply with the Article 2 of Measure for Building construction license management state, within the territory of the People's Republic of China, the company shall apply for a construction permit to 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. According to these provisions, the auditor recommended that the construction permits should be gotten as soon as possible, to ensure the smooth progress of construction. And the PIU has accepted this audit opinion.

7. Benxi Heating Company did not pay tax payable

Benxi Steel Heating Company and Hebei Construction Group Co., Ltd. signed the contract in 2014, which was Benxi Steel Heating Company Building contract and Planing & Designing contract. Benxi Steel Heating Company should pay RMB 30,189 yuan for stamp tax, but as of the audit the stamp tax was still unpaid.

This practice did not comply with the The People's Republic of China on Stamp Tax, which are Article 1 “All units and individuals who execute or receive, within the territory of the People's Republic of China, documents in the categories specified in these Regulations shall be taxpayers subject to stamp tax, and shall pay stamp tax in accordance with the provisions of these Regulations.” and Article 2 “The following categories of documents shall be taxable documents: (1) contracts or documents in the nature of a contract with regard to: purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing, loans, property insurance, technology; (2) documents for transfer of property rights; (3) business account books; (4) certificates evidencing rights or licenses; and (5) other documents that are taxable as determined by the Ministry of Finance.” We suggested that Benxi Steel Heating Company should pay stamp tax as soon as possible.

Nanfen Heating Reservoir Factory civil works occupied farmland land 26,219 square meters, according to"The regulation of Liaoning Farmland use Tax ", the equal tax of 1 square meter cost RMB 30 yuan, the calculation of total Farmland use Tax was RMB786,570yuan should be paid. According to "PRC Provisional Regulations on Farmland use Tax "Article 3" Any entity or individual who is engaged in the construction of a land or in a non agricultural construction occupied farmland land, is the taxpayer for Farmland use Tax , should pay Farmland use Tax as regulation" We suggested that Benxi Steel Heating Company should pay Farmland use Tax as soon as possible.

8. Benxi has not carried our independent accounting on the World Bank loan Liaoning district heating Benxi Nanfen subproject. Monetary funds of the WB loan subproject share the bank account with the management account. Two bank account were set up in Dongsheng Branch of Benxi Commercial Bank and Bengang Branch of Industrial and Commercial Bank of China. The special account was not set up.

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.”We suggested that the Liaoning Provincial Finance Department & LDRC Foreign Fund Utilization Project Office to supervise and urge the PIU to conduct separate accounting for WB project.

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