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:

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时间:2015年12月14日

中华人民共和国bt365官方网注册

Liaoning Provincial Audit Office of the People’s

Republic of China

 

     

Audit Report

 

辽审外报〔201537

LIAO AUDIT REPORT2015NO.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

 

  号:  8236-CN

 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 YearFrom July, 2013 to Dec, 2014



一、审计师意见

 

审计师意见

 

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20141231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20141231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

      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

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.


二、财务报表及财务报表附注

. Financial Statements and Notes to the Financial Statements

(一)资金平衡表

i. Balance Sheet

 

BALANCE SHEET

20141231

(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

 

 

 


(二)项目进度表

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

表(一)

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅰ

             本期截至20141231

(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

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%

.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

 

 

 

 

 

 

.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

-

-

 

 

 

 

 

 

 

 

 


 

 

表(二)

 

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至20141231

(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

-

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(三)贷款协定执行情况表

iii. Statement of Implementation of Loan Agreement

STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT

本期截20141231

(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
Category

核定贷款金额
Loan Amount

本年度提款
Current-period Withdrawals

累计提款数
Cumulative Withdrawals

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

SPECIAL ACCOUNT STATEMENT

本期截至20141231                    

(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

 

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
Total Interest Withdrawal

-

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

 

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56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2013520签订并于2013820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〔200013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11日至1231

 

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20141231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

20141231货币资金余额为人民币11,437,927.53元。

 

4.3项目拨款

20141231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

20141231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20141231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 ProjectCaijizi[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.

 


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:

 

1.项目年度计划不充分,导致项目进展缓慢。

   截至20141231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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