政务公开重点工作
审计信息(公告报告)
世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目审计报告
作者:
来源:bt365官方网注册
时间:2015年12月14日
Liaoning Provincial Audit Office of the People’s
Republic of China
审 计 报 告
Audit Report
辽审外报〔2015〕37号
LIAO AUDIT REPORT〔2015〕NO.37
项目名称: 世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目
Project Name: Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project financed by World Bank
Loan No. : 8236-CN
项目执行单位:辽宁城市和发展改革委员会利用外资项目办公室
Project Entity: LDRC Foreign Fund Utilization Project Office
会计年度: 2013.7-2014.12
Accounting Year:From July, 2013 to Dec, 2014
目 录
一、审计师意见................................................................................ 3
I. Auditor’s Opinion........................................................................... 5
二、财务报表及财务报表附注........................................................ 7
Ⅱ. Financial Statements and Notes to the Financial Statements......... 7
(一)资金平衡表................................................................... 7
i. Balance Sheet.......................................................................... 7
(二)项目进度表................................................................. 10
ii. Summary of Sources and Uses of Funds by Project Component 10
(三)贷款协定执行情况表................................................. 14
iii. Statement of Implementation of Loan Agreement............... 14
(四)专用账户报表............................................................. 16
iv. Special Account Statement.................................................. 16
(五)财务报表附注............................................................. 18
v. Notes to the Financial Statements........................................ 20
三、审计发现的问题及建议.......................................................... 22
III. Audit Findings and Recommendations........................................ 23
审计师意见
辽宁城市和发展改革委员会利用外资项目办公室:
我们审计了世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目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和贷款协定执行情况表等特定目的财务报表及财务报表附注(第7页至第21页)。
(一)省项目办对财务报表的责任
编制上述财务报表中的资金平衡表、项目进度表、贷款协定执行情况表是辽宁城市和发展改革委员会利用外资项目办公室的责任,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,公允反映了世世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目2014年12月31日的财务状况及截至该日同年度的财务收支和项目执行情况。
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 LDRC Foreign Fund Utilization Project Office
We have audited the special purpose financial statements (from page 7 to page 21)Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project 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 and the Statement of Implementation of Loan Agreement, and Notes to the Financial Statements.
LDRC Foreign Fund Utilization Project Office'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 Coastal Economic Zone Urban Infrastructure and Environmental Management Project financed by World Bank as of December 31, 2014 its financial receipts and disbursements and the project implementation for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement.
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.
Ⅱ. Financial Statements and Notes to the Financial Statements
资 金 平 衡 表
BALANCE SHEET
2014年12月31日
(As of December 31, 2014)
项目名称:世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目
Project Name: Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management
Project financed by World Bank
编报单位:辽宁城市和发展改革委员会利用外资项目办公室 单位:人民币元
Prepared by: LDRC Foreign Fund Utilization Project Office 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 |
- |
30,742,836.40 |
一、项目拨款合计Total Project Appropriation Funds |
28 |
- |
39,886,18.93 |
1、交付使用资产Fixed Assets Transferred |
2 |
- |
- |
二、项目资本与项目资本公积Project Capital and Capital Surplus |
29 |
- |
- |
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 |
- |
2,294,625.00 |
4、在建工程Construction in Progress |
5 |
- |
30,742,836.40 |
1、项目投资借款Total Project Investment Loan |
32 |
- |
2,294,625.00 |
二、应收生产单位投资借款Investments Loan Receivable |
6 |
- |
- |
(1)国外借款Foreign Loan |
33 |
- |
2,294,625.00 |
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 |
- |
2,294,625.00 |
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 |
- |
- |
五、货币资金合计Total Cash and Bank |
12 |
- |
11,437,927.53 |
2、其他借款 Other Loan |
39 |
- |
- |
1、银行存款Cash in Bank |
13 |
- |
11,532,412.53 |
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 |
- |
- |
其中:拨入世行贷款Including: World Bank Loan |
41 |
- |
- |
2、现金 Cash on Hand |
15 |
- |
5,515.00 |
五、企业债券资金 Bond Fund |
42 |
- |
- |
六、预付及应收款合计Total Prepaid and Receivable |
16 |
- |
- |
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 |
- |
- |
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 |
- |
- |
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 |
- |
- |
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 |
- |
42,180,763.93 |
资金来源合计Total Sources of Fund |
51 |
- |
42,180,763.93 |
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:世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目
Project Name: Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management
Project financed by World Bank
编报单位:辽宁城市和发展改革委员会利用外资项目办公室 单位:人民币元
Prepared by: LDRC Foreign Fund Utilization Project Office Currency Unit: RMB yuan
项目内容 |
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 |
80,126,396.21 |
42,180,763.93 |
52.64% |
2,077,094,550.00 |
42,180,763.93 |
2.03% |
一.国际金融组织贷款 International Financing |
40,240,257.28 |
2,294625.00 |
5.7% |
917,850,000.00 |
2,294,625.00 |
0.25% |
1. IBRD(世行) |
40,240,257.28 |
2,294625.00 |
5.7% |
917,850,000.00 |
2,294,625.00 |
0.25% |
2. IDA |
|
|
|
|
|
|
二.配套资金 Counterpart Financing |
39,886,138.93 |
39,886,138.93 |
100% |
1,159,244,550.00 |
39,886,138.93 |
3.44% |
1.无偿配套资金Appropriation Funds |
39,886,138.93 |
39,886,138.93 |
100% |
1,159,244,550.00 |
39,886,138.93 |
3.44% |
2. 有偿配套资金 Domestic Loan |
|
|
|
|
|
|
资金运用合计 Total Application of Funds |
100,912,468.90 |
30,742,836.40 |
30.46% |
2,077,094,550.00 |
30,742,836.40 |
1.48% |
1、东港道路子项目( Donggang Component) |
16,486,908.76 |
16,486,908.76 |
100% |
387,149,130.00 |
16,486,908.76 |
4.26% |
2、宽甸道路改造子项目(Kuandian Component)) |
2,437,512.18 |
2,437,512.18 |
100% |
400,916,880.00 |
2,437,512.18 |
0.61% |
3、凌源道路建设子项目(Lingyuan Component) |
7,544,740.85 |
7,544,740.85 |
100% |
203,885,080.00 |
7,544,740.85 |
3.7% |
4、朝阳道路建设子项目(Chaoyang Component) |
43,114,474.00 |
382,437.50 |
0.89% |
349,700,850.00 |
382,437.50 |
0.11% |
5、盘锦公交发展子项目(Panjin Component) |
505,039.61 |
505,039.61 |
100% |
188,823,340.00 |
505,039.61 |
0.27% |
6、凌源中水回用子项目(Lingyua nWater Component) |
3,080,247.50 |
3,080,247.50 |
100% |
267,461,490.00 |
3,080,247.50 |
1.15% |
7、绥中排水子项目(Suizhong Component) |
27,743,546.00 |
305,950.00 |
1.1% |
269,052,430.00 |
305,950.00 |
0.11% |
8、其他调整项(Others Adjusted) |
- |
- |
- |
- |
- |
- |
差异 Difference |
|
11,437,927.53 |
|
|
11,437,927.53 |
|
1. 应收款变化 Change in Receivables |
- |
- |
||||
2. 应付款变化 Change in Payables |
- |
- |
||||
3. 货币资金变化 Change in Cash and Bank |
11,437,927.53 |
11,437,927.53 |
||||
4. 其它 Other |
- |
- |
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:世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目
Project Name: Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project financed by World Bank
编报单位:辽宁城市和发展改革委员会利用外资项目办公室 单位:人民币元
Prepared by: LDRC Foreign Fund Utilization Project Office 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 |
|||||
1、东港道路子项目( Donggang Component) |
16,486,908.76 |
- |
- |
- |
- |
16,486,908.76 |
- |
- |
2、宽甸道路改造子项目(Kuandian Component) |
2,437,512.18 |
- |
- |
- |
- |
2,437,512.18 |
- |
- |
3、凌源道路建设子项目(Lingyuan Component) |
7,544,740.85 |
- |
- |
- |
- |
7,544,740.85 |
- |
- |
4、朝阳道路建设子项目(Chaoyang Component) |
382,437.50 |
- |
- |
- |
- |
382,437.50 |
- |
- |
5、盘锦公交发展子项目(Panjin Component) |
505,039.61 |
- |
- |
- |
- |
505,039.61 |
- |
- |
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 |
|||||
6、凌源中水回用子项目(Lingyuan Water Component) |
3,080,247.50 |
- |
- |
- |
- |
3,080,247.50 |
- |
- |
7、绥中排水子项目(Suizhong Component) |
305,950.00 |
- |
- |
- |
- |
305,950.00 |
- |
- |
8、其他(Other Adjusted ) |
- |
- |
- |
- |
- |
- |
- |
- |
合计Total |
30,742,836.4 |
- |
- |
- |
- |
30,742,836.4 |
- |
- |
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:世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目
Project Name: Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project financed by World Bank
编报单位:辽宁城市和发展改革委员会利用外资项目办公室 单位:美元/人民币元
Prepared by: LDRC Foreign Fund Utilization Project Office Currency Unit: USD/ RMB yuan yuan
类别 |
核定贷款金额 |
本年度提款 |
累计提款数 |
||
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) |
128,025,000.00 |
- |
- |
- |
- |
(1)工程 |
99,605,800.00 |
- |
- |
- |
- |
(2)货物 |
28,419,200.00 |
- |
- |
- |
- |
二、咨询服务和培训Consulting Services and Training |
1,650,000.00 |
- |
- |
- |
- |
(1)咨询服务费(Consulting Services) |
1,650,000.00 |
- |
- |
- |
- |
(2)培训(Training) |
- |
- |
- |
- |
- |
三、先征费Front-End Fee |
375,000.00 |
375,000.00 |
2,294,625.00 |
375,000.00 |
2,294,625.00 |
四、待分配费用 Unallocated |
19,950,000.00 |
- |
- |
- |
- |
五、汇兑损益profit and loss on exchange |
- |
- |
- |
- |
- |
四、专用账户(Special Account) |
- |
- |
- |
- |
- |
总计(Total) |
150,000,000.00 |
375,000.00 |
2,294,625.00 |
375,000.00 |
2,294,625.00 |
(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:世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目
Project Name: Liaoning Coastal Economic Zone Urban Infrastructure and Environmental
Management Project financed by World Bank
贷款号:8236-CN
Loan No. 8236-CN
编报单位:辽宁城市和发展改革委员会利用外资项目办公室
Prepared by:LDRC Foreign Fund Utilization Project Office
开户银行名称:中国农业银行和平支行
Depository Bank: Heping branch of Agricultural Bank of China
账号:06135014040000738
Account No. : 06135014040000738
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 |
- |
增加: Add: |
- |
本期世行回补总额 Total Amount Deposited this Period by World Bank |
- |
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 |
- |
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 |
- |
利息转出 |
- |
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 |
- |
(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 |
- |
|
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 |
- |
|
4. 专用账户期末余额 Ending Balance of Special Account |
- |
|
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 |
- |
|
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) |
- |
|
减少: Deduct: |
- |
|
8. 利息收入(存入专用账户部分) Interest Earned (If Included in Special Account) |
- |
|
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 |
- |
|
(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沿海经济带项目贷款号为8236-CN,包括东港、宽甸、凌源、凌源中水、朝阳、盘锦和绥中葫芦岛集中供热7个子项目。项目协议于2013年5月20日签订并于2013年8月20日生效,预计2018年关账。项目计划总投资为20.77亿人民币,其中世界银行贷款总额为1.5亿美元。
2. 财务报表编制范围
本财务报表的编制范围包括东港、宽甸、凌源、凌源中水、朝阳、盘锦和绥中葫芦岛集中供热7个子项目。
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30,742,836.40元,占总投资计划的1.48%。
4.2货币资金
2014年12月31日货币资金余额为人民币11,437,927.53元。
4.3项目拨款
2014年12月31日余额为人民币39,886,138.93元,是各项目单位到位的配套资金。
4.4项目借款
2014年12月31日余额为人民币2,294,625.00元,其中:国际复兴开发银行贷款额为375,000.00美元,折合人民币2,294,625.00元。
截至2014年12月31日,累计提取世界银行贷款资金375,000.00美元,为该项目的先征费。
5.专用账户使用情况
本项目专用账户设在中国农业银行,账号为 061365014040000738,币种为美元。专用账户未发生提款报账业务。
v. Notes to the Financial Statements
Notes to the Financial Statements
1. Project overview
The Loan No. of Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project financed by World Bank is 8236-CN. The Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project involves 7 sub-projects, and they are Donggang, Kuandian, Lingyuan, Lingyuan Water, Chaoyang, Panjin and Suizhong sub-projects. The Project Agreement was signed on May 20, 2013 and came into effect on August 20, 2013. The account of the project will be closed before 2018 The total investment plan of the project was RMB207.7 billion yuan , among which the total World Bank loan amount was USD150,000,000.
2. Consolidation Scope of the Financial Statements
Consolidation scope of the financial statements covers the financial statements of the project companies of Donggang, Kuandian, Lingyuan, Lingyuan Water, Chaoyang, Panjin and Suizhong sub-projects.
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 RMB30,742,836.40 yuan, which accounted for 1.48% of the total investment plan.
4.2 Cash and Bank
On December 31, 2014, the balance was RMB11,437,927.53 yuan.
4.3Project Appropriation Funds
The balance on December 31, 2014 was RMB39,886,138.93 yuan, which was the counterpart funds allocated by all project companies.
4.5 Project Loan
The balance on December 31, 2014 was RMB2,294,625.00 yuan, including the IBRD loan USD375,000.00, equivalent to RMB2,294,625.00yuan. By the end of December 31, 2013, accumulated USD375,000.00 of the World Bank loan had been withdrawn, which was the Front-fee.
5. Special Account
The Special Account of this project is set in Heping branch of Agricultural Bank of China , with the account number of 061365014040000738, and USD as currency Unit. There is no cash reimbursement of Special Account.
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:
1.项目年度计划不充分,导致项目进展缓慢。
截至2014年12月31日,世界银行贷款辽宁沿海经济带城市基础设施和环境治理项目项目实际投资完成额为3,074.28万元,占计划完成投资额人民币207,709.45万元的1.48%。主要原因是该市项目年度计划不充分,影响了项目进展。建议你办应督促项目办加强计划管理和执行,保证项目顺利实施。你办已接受审计建议。
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:
1.The annual work plan was not fully prepared, which caused the slow project implementation progress of the project.
By the end of 2014, for the Liaoning Coastal Economic Zone Urban Infrastructure and Environmental Management Project, the actual investment completed was RMB30,742,836.40 yuan, accounting for 1.48% of the planned RMB2,077,094,550.00 yuan. The main reason for the slow progress was that the annual work plan was not fully prepared. We suggested your office to strengthen plan and execution process, to guarantee the smooth implementation of the project. Your office accepted the suggestion.
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