（三）银行账户查询表 (Answer to Inquiry on Bank Accounts)

 

项目名称：日本国际协力银行贷款高等教育项目

Project Name: JBIC Loaned Higher Education Project

填写说明：请人才培养、植树造林（重点风沙区环境治理）的项目实施机构回答以下问题。其他项目（只有项目培训部分采用特别账户、SOE方式，通常不存在省级项目办以外的银行账户的项目）仅回答提问「1.」即可。

With regard to Higher Education Projects, Afforestation Projects, please fill in answers to the following inquiry. Regarding projects other than the above-mentioned (those adopt S/A and SOE method only for training portion), please fill in answers only to the question of "1.".

 

1.        请说明省（自治区）级项目实施机构在所属省会城市的商业银行开设的（A）外币（日元）账户（用于接收中国银行特别账户的回补金额）和（B）人民币账户（用于向省内各下级项目办拨款）的开户行名称[1]。

（A）：辽宁省建设银行融汇支行(21027117200220101427)

（B）：无

【其他】

1.         In which bank the related agency has opened bank account at provincial level for (A) receiving yen loan from S/A account (opened in the headquarter of Bank of China) stipulated in L/A and (B) transferring fund to the bank account of each E/A with converting yen to RMB. Please fill in the name of the bank concretely.

（A）Ronghui Sub-branch of China Construction Bank Liaoning Branch

(21027117200220101427)

（B）None

【Others】

 

2.        从（A）账户向（B）账户进行转账的时机？

（1）回补资金接收当日既进行转账

（2）接收次日以后转账

（3）计划当日转账，但由于接收时间等原因不能在当日完成，延迟到次日以后转账。

【其他】不适用

2.    When credit transfer is implemented from the above-mentioned (A) account to (B) account?

(1)Since credit transfer to (B) account is implemented on the same day after transferring fund to (A) account, there is no case that credit transfer would be carried out in next day.

(2)After transferring fund to (A) account, credit transfer is implemented as from the following day.

(3)Basically, credit transfer to (B) account is implemented on the same day after transferring fund to (A) account. However, there is the case that credit transfer would be carried out in the following day if it were late to receive fund. 

【Others】N/A

 

 

3.        从（A）账户向（B）账户转账时：

（1）1次性将回补的日贷资金的全额兑换成人民币（接收金额＝转账金额）

（2）不一定1次性将回补的日贷资金的全额兑换成人民币（接收金额≠转账金额） 

【其他】不适用

3.    How much is the amount of fund for transferring from (A)account  to (B) account in  one time.

(1)The full amount of fund that was received in (A) account would be  transferred to (B) account with converting yen to RMB  in one time.

(Received amount = Transferred amount).

(2)The full amount of fund would not always be transferred to (B) account in one time.

 (Received amount ≠ Transfer amount).

【Others】N/A

 

4.        日贷资金的最终项目办（造林项目=县级项目办、林场等、人才项目=各研修生派遣大学）为了收支日贷资金所设置的银行账户情况？

（1）最终项目办（市、县、林场和各大学等）分别持有各自的账户

（2）多个最终项目办共同设置1个银行账户 

【其他】[2] 项目资金中学费电汇到日本各大学，生活费、机票费由出国培训人员自行提取，最终项目办没有设置日元账户。

4.  As for the end user of this cash flow (such as prefecture government and/or forest management group in case for Afforestation projects, such as university which coordinating  trainees for Japan in case for Higher Education projects), how the bank account has been established for receiving fund of this project and paying for the related costs?

(1)Each of the end users (such as city government, prefecture government, forest control group, and university) has had their own bank accounts.

(2)Only one bank account has been established and managed for receiving fund and paying cost for some of end users collectively. 

【Others】For the personnel training part, tuition fees are sent by means of telegraphic transfer to colleges in Japan, and the funds for living fees and tickets are given to the trainees. The end users don’t establish bank accounts.

 

5.        用于支付项目费用的货币是（造林项目=苗木购买费用，项目参加农民的劳务费等。人才项目=向研修生支付培训费）？

（1）人民币

（2）日元  √

【其他】

5.       Which currency is used for the payment of project cost (such as purchasing seedlings and   payment for daily allowance to local participants in case of Afforestation Projects, and such as credit transfer for trainees in case of Higher Education Project)?

(1)RMB

(2)Japanese yen   √

【Others】

 

6.      哪个机构对最终日贷资金借款人（造林项目=苗木提供商，项目参加农户。人才项目=研修生）提交的凭证（发票等）进行确认？

（1）省级项目办  √

（2）最终项目办（市、县、大学等）

【其他】

 

6.         Which organization does check evidences (such as receipts ) that were provided by the end users (such as dealers of seedlings and local participants in case of Afforestation Projects, and such as trainees in case of Higher Education Projects) ? 

(1)E/A of provincial level               √

(2)E/A of municipal and/or prefecture level

【Others】

 

同时，经过以上机构确认后，进行支付的银行账户是：

（1）省级（B) 银行账户（人民币账户）

（2）最终项目办（市、县、大学等）持有的银行账户

（3）省级（A）银行账户（日元）  √

【其他】

In addition, by which bank account credit transfer is implemented in exchange for the evidences that are checked based on the procedure that was answered in the above-mentioned “6.” Inquiry?

(1) (B) Account at provincial level (Funds are supposedly converted to RMB in this account).

(2) Each bank account which is owned by the end users

(3) (A) account (Funds should be still kept as Japanese Yen).  √

【Others】

 

7.        （省内申请）最终项目办向省级项目办申请日贷资金的方式是：

（1）规定一定的上限额，在到达此额度时集中进行申请

（2）不规定金额数量，采取定期申请方式（比如：每月1回）√

（3）按照支付1次申请1次的方式 

【其他】

7.   How often and how much the end users do request for disbursement in order to replenish fund to E/A of provincial level?

(1)Apply the replenishment of fund if the account balance  were reached to the certain amount .

(2)Apply the replenishment of fund regularly (e.g. once a month). regardless of the bank balance  √

(3)Apply the replenishment of fund if it were supposed to make payment for expense every time.     

【Others】

 

8.        从(B)或（A）账户向最终项目办支付资金的方法？

（1）通过凭证兑换现金

（2）从（A）账户兑换成人民币后向（B）账户转账，同时（B）账户按一定的分配比例全额向最终项目办（各大学）账户分别支付

（3）从（B）或（A）账户支付等同于最终项目办的申请额 √

【其他】

 

8.  In which way credit transfer is implemented from (B) account to the end users?

(1)Credit transfer is implemented in exchange for evidences of payment for related costs. 

(2)At the same time when credit transfer is implemented from (A) account to (B) account, all of transferred amounts to (B) account are also transferred to the bank account of each end user based on the fixed distributional rate. 

(3)Based on the request for disbursement from end users, credit transfer is implemented every time. √

【Others】

9.        省内支付时，省级项目办采用何种标准（汇率风险承担）支付人民币[3]？

（1）按照人民币申请额支付（汇率风险由省级承担）

（2）按日元金额支付人民币，即按照从（A）向（B）账户兑换时的汇率，以等同于当时日元金额的人民币额支付（汇率风险由最终项目办承担）

【其他】汇率风险由最终项目办承担。

9.  How does the provincial government make payment for the requested  amount in case of paying by RMB?

(1)Pay for the requested amount by RMB (It means that provincial government would take exchange risk.)

(2)Pay for the requested amount by RMB based on the exchange rate by which credit transfer is implemented from (A) account to (B) account and Japanese yen is converted to RMB.  (It means that end users would take exchange risk.)

【Others】End users would take exchange risk.

 

10.    最终项目办是否存在没有通过确认原始票据就进行资金拨付的情况？

（1）没有（必须持凭证支付现金）

（2）按照相关规定向日贷资金使用者（研修生等）支付概算金额，事后按照实际发生费用结算。√

【其他】

10.   Is there any case that the end users implement temporary payment without resting on the evidences such as payment receipts?

(1)None ( It means that every time payment is implemented in exchange for the evidences.)

(2)Temporary payment by estimate is implemented based on the established rule for trainees or dealers of seedlings etc. and adjustment for payment should be carried out according to the final amount of payment afterwards.  √

【Others】

 

11.    可能因为跨越日期而发生银行滞留余额的账户是：

(1)（B）银行账户，最终项目办银行账户

(2)仅限于最终项目办银行账户

(3)（A）账户、（B）账户、最终项目办银行账户

【其他】 没有此现象。

11.  In which  bank account the balance is remained in not less than one day? 

(1)Both of (B) account  and bank account of end users

(2)Only the bank account of end users

(3) (A) account , (B) account, and  bank account of end users

【Others】No such case.

 

12.    向JBIC申请资金用的SOE表的制表单位是：

（1）省财政厅  √

（2）项目管理办公室

【其他】

12.  In which organization does prepare and draw up SOEs by which the replenishment of funds would be requested ?

(1) Finance Department in Provincial Government  √

(2)Project Implementation Unit

【Others】

 

13.    如果在一个项目中存在不同的日元贷款支付比例时，是否按类别（Category）分别制做SOE表？

（1）没有按照各类别（Category）分别制作

（2）按照各类别（Category）分别制作  √

【其他】

13. If there were categories which are different from JBIC loan ratio stipulated in L/A, would SOEs be drawn up based on the said categories?

(1)SOEs are NOT drawn up for each category. 

(2)SOEs are drawn up for each category.   √

【Others】

 

14.    向JBIC提交SOE表申请日贷资金的方式是：

（1）规定一定的上限额，在到达此额度时集中进行申请

（2）不规定金额数量，采取定期申请方式（比如：每月1回）   √

（3）按照支付1次申请1次的方式

【其他】

14.  How often are SOEs drawn up and is there any fixed amount as the starting point for drafting SOEs?  

(1)SOEs are drawn up if the requested amount from end users reached to certain amount.

(2)SOEs are regularly (such as once a month) drawn up regardless of the accumulated level

of the requested amount.    √

(3)There is no rule especially for the frequency and fixed amount as the starting point for drafting SOEs.

【Others】

15.    采取人民币进行支付的情况下，向JBIC申请日元回补时所使用的汇率是[4]多少？

（1）申请日前一天的汇率

（2）申请日前一个月末的汇率

（3）最近1次从（A）向（B）账户兑换时的汇率

（4）用人民币进行支付时当天的汇率   √

【其他】

15.  In case the project costs were paid by RMB, in which exchange rate on SOEs should be chosen for deciding the amount of request for disbursement to JBIC yen loan? 

(1)It is quoted from the rate of one day before the date of request for disbursement.

(2)It is quoted from the rate of the end of the month that is one month before the date of request for disbursement. 

(3)It is quoted from the rate that is utilized lately when credit transfer is implemented from (A) account to (B) account and currency conversion is carried out.

(4)It is quoted from the rate of the day when end users make payment by RMB.   √

【Others】

 

 

 

三、国家法规、贷款协议执行情况和内部控制评价意见

 

国家法规、贷款协议执行情况和内部控制评价意见

 

    我们按照国际审计准则和中国国家审计准则，对你单位管理的2014年度日本国际协力银行贷款高等教育项目特别账户报表、资金进度表和银行账户查询表进行了审计，并对上述报表发表了审计师意见。

为合理保证你单位财务报表没有重大误报，在审计中，我们对你单位国家法规、贷款协议执行情况和内部控制制度进行了符合性测试。我们未发现你单位存在违反国家法规、贷款协议问题和内部控制缺陷。

III. Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting

 

 

Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting

 

We have audited the accompanying Special Account Statement, Statement of Financial Progress, and Answer to Inquiry on Bank Accounts of the JBIC Loaned Higher Education Project for the year 2014 in accordance with the International Auditing Standards and the Government Auditing Standards of the People’s Republic of China. We have expressed Auditor’s Opinion on the above financial statements.

 

As part of obtaining reasonable assurance about whether the financial statements of your office are free of material misstatements, we performed tests of your office’s compliance with applicable provisions of state laws and regulations, the loan agreement and internal control over financial reporting. We have not found non-compliance with state laws and regulations, the loan agreement and weaknesses in internal control over financial reporting.