30 JUN 201R ? /45t0 7 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report WrF#~ R(2018) 5 # AUDIT REPORT (2018) NO. 5 Project Name: Mainstream Integrated Water and Environment Management Project Granted by GEF !X$MW: TF0A2428 Grant No.: TF0A2428 Project Entity: China Irrigation and Drainage Development Center #itA : 2017 * 4 A 10 HE 2017 * 12 A 31 H Accounting Period: April 10, 2017 to December 31, 2017 目录 ContentS 一、审计师意见．……，.．…，…，,,,,．…，.．……，二，．……，二，．…，.....．……，二，．…，二，二，.,,．…1 1 .Auditor&sOpinion,,,.,.........................................．……，.............．……，．……3 二、财务报表及财务报表附注．............．……，.．……，…，.．…，,.,.．…，.,.....．……，.6 11 .Financial Statements and Notes to the Financial Statemeflts.,．…，…，.,,,.6 （一）资金平衡表．，二，二，.......................．……，…，二，．…，......．……，，二，,..．……6 1 .Balanoe Sheet...........．……，.....．……，.,.．……，.，二，......．……，.．……，，…，.,．……6 （二）项目进度表二，.,.．……，二，，…，…，,.,.....................．……，,....．……，，二，二，.7 11.Sunlmary of Sources and Uses ofFundsbyProje以Component.．…7 （三）赠款协定执行情况表．............．……，二，.,．…，.........................．……9 111.Statement oflmPlementation ofGrantAgreement,.．·．····，·，·，,，·，··……9 （四）财务报表附注，,.,,.，二，二，，二，，二，,,,,.,.........．……，……，二，，…，.,.....．……10 iv .Notes to the Financial Statements,.,...．……，,......................．……，…12 三、审计发现的问题及建议…，．…，,........．……，二，.......．……，.,.,.．……，二，，二，…14 111.Audit Findings and Recommendations，…，.．……，.,,,,.,.............．……，.．…巧 一、审计师意见 审计师意见 中国灌溉排水发展中心： 我们审计了全球环境基金赠款水资源与水环境综合管理主流化项目 20 17年12月31日的资金平衡表及截至该日同期间的项目进度表和赠款 协定执行情况表等特定目的财务报表及财务报表附注（第6页至第13页）。 （一）项目执行单位对财务报表的责任 簖制上述财务报表是你单位的责任，这种责任包括： 1．按照中国的会计准则、会计制度和本项目赠款协定的要求编制项 目财务报表，并佼其实现公允反映； 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 l 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、会计制度和本项目赠款协定的要求编制，公允反映了全球环境基金赠 款水资源与水环境综合管理主流化项目2017年12月31日的财务状况及 截至该日同期间的财务收支和项目执行情况。 （四）其他事项 由于你单位本期没有进行提款报账，我们不对提款申请书发表意见。 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。 幼识浦考入 审计籲国外免疆款翻让、审金肉憋中心 2吧…少 地址：中国北京市海淀区中关村南大街4号 邮政簖码：100086 电话：86一10一62 1 50750 2 Auditor' s Opinion Auditor's Opinion To China Irrigation and Drainage Development Center We have audited the special purpose financial statements (from page 6 to page 13) of Mainstream Integrated Water and Environment Management Project Granted by GEF, which comprise the Balance Sheet as of December 31, 2017, Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Grant Agreement for the period then ended, and Notes to the Financial Statements. Project Entity's Responsibility for the Financial Statements The preparation of Financial Statements is the responsibility of your entity, 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 grant 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 entity's preparation and fair presentation of the financial 3 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 Mainstream Integrated Water and Environment Management Project Granted by GEF as of December 31, 2017, its financial receipts and disbursements and the project implementation for the period then ended in accordance with Chinese accounting standards and system, and the requirements of the project grant agreement. Other Matter Since there was no application for withdrawal during the period, we have not expressed our opinion on it. 4 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. Audit Service CenterbM,hina Nationauit Office for Foreign Loan and Ass t te) Projects June 26 , 2018 9 Address: No. 4 zhongguancun South Avenue, Haidian District, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-62150750 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET &LLM: 2017 -- 12 A 31 H As of Dec.31,2017 Name of the Project: Mainstream Integrated Water and Environment Management Project Granted by GEF Entity Name: China Irrigation and Drainage Development Center Currency Unit: RMB Yuan At 1] 1AA Sources of Apliao oBeginning Ending Fund Beginning Ending Application of Fund Balance Balance Fund Balance Balance - . BEXLt'&tt75,467.90 0.00 Total Project Expenditures Co-funding Received 1. #Z fl Th] 0.00 , #r A 0.00 Fixed Assets Transferred Total Grant 2. 4 $ td fMAH -L Construction Expenditures to 0.00 Total Payable 75,467.90 be Disposed 3. LbRM 0.00 V' Akit 0.00 Investments Transferred-out Other Payable 4. tEIt IV 75,467.90 H 0.00 Construction in Progress Other Fund 0.00 '0.00 Equipment Retained Earnings = , V rt _ A. +0.00 Total Cash and Bank 1. 4R4 . 0.00 Cash in Bank At: *XAP4& 0.00 Including: Special Account 2. R0.00 Cash on Hand IW fE °, � � � � д н� � i�i[ р _ о о о bA � � i� � �� д °о °о °о � � � F� � �У, � о о о � '� � � ш � о�" о о С © � о � �а � о� а".'.� � � � '�'�' ; U � о м сГ �, � `�I i W � � .�у U � � ,� � �Q� Q ц �а � д. �'г о � о � ,� а � � С С®2 � � а� •ь� � С.] � � � � �� .� й �' С .uk � � � � о � � � � � �' д � � .5 � � � � �� 'b й � � �� �, � � я а � � � �,',,/ � � � R � �г �г�с� й �\ ° � °� пf ie С�„е ,� � _ �'' � .� С О ш ± � о � � � � � � �F `" � � С � � � � � � � � � о � � � у � � � � � � 1l �'м -�К ° � U �` � й С� � .� � � и � р /'1 � � 4-' :� � �� � ��ц � р 1 1 � • 'Q� у � 7., �г,� р -i��t-, 1FС .С .� �./ :м � � гсt 'д..� il' '� ц� ��11�36� О s.. 4ч` Z г�л W ,� � CV ''rf �� （四）财务报表附注 财务报表附注 1．项目情况 全球环境基金赠款水资源与水环境综合管理主流化项目（以下简称 &GEF二期项目”）是由全球环境基金（GEF）提供赠款，世界银行作为 国际执行机构，负责对GEF二期项目的检查监督和资金管理，财政部代 表中国政府负责该项目总体协调。项目总赠款额9,5 00,000.00美元，其中， 水利部分赠款额度4,750,000.00美元，由中国灌溉排水发展中心（GEF项 目办）负责执行，其中，河北石家庄GEF项目办使用赠款1,271,000.00 粎元。项目执行期从2017年4月10日至2021年12月31日，包括四部 分内容：(1）水资源与水环境综合管理创新方法主流化模式研究，包括政 策和技术应用研究、操作手册与技术指南编制2个部分；(2）海河流域水 资源与水环境综合管理示范；(3）在三个流域推广水资源与水环境综合管 理方法；(4）机构能力建设与项目管理。其中，河北石家庄GEF项目办 负责项目在项目区落实、协调及日常管理等工作，主要活动内容为海河流 域水资源与水环境综合管理示范和机构能力建设与项目管理。 2．报表编制范围 项目财务报表的簖制范围包括GEF项目办本级和石家庄项目办。资 金平衡表、项目进度表、赠款协定执行情况表综合反映项目使用水资源与 水环境综合管理主流化项目赠款的情况，GEF项目办负责项目财务报表 汇总。 3．会计核算原则 (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。 (2）本项目采用借贷记账法进行核算。记账本位币为人民币。 (3）会计年度采用公历制，自公历1月1日起至12月31日为一个 会计年度。本期会计报表核算期间为2017年4月10日至2017年12月 31日。 (4）本项目报表采用的汇率说明：除项目进度表中“项目总计划额” 10 采用世行项目评估文件中的汇率即1美元＝人民币6.4元折算，其余报表 采用的期末汇率为20 17年12月29日汇率，即1美元二人民币6.5342元。 4．专用账户设置情况 本项目不设籮专用账户，项目执行利用中国灌溉排水发展中心现有账 户，采用分账核算的方式，用于GEF二期项目的赠款收付。 5．主要报表科目说明 (1）项目支出 截至2017年12月31日，本期项目支出人民币75,467.90元，全部为 中国灌溉排水发展中心垫付的国际培训费用。 (2）应付款项 应付账款期末余额人民币75,467.90元，为中国灌溉排水发展中心垫 付未回补的国际培训费用。 6，赠款协定执行情况 本期未进行提款报账。截至2017年12月31日，该项目累计提取赠 款资金0.00美元。 7．其他情况说明 GEF二期项目水利部分的配套资金共计4, 724.5万美元，项目配套资 金采用实物配套形式，不在本报表中反映。世行项目评估文件中没有分年 度的投资计划额，项目进度表中的本年计划额不适用。 lI iv. Notes to the Financial Statements Notes to the Financial Statements I.Project Introduction Global Environment Facility (GEF) provides grant for Mainstream Integrated Water and Environment Management Project Granted by GEF ("GEF'Project 11" ) . World Bank, as an international executive, is responsible for the inspection and supervision of GEF Project 11 and the management of funds. The Ministry of Finance is in charge of the overall coordination of the project on behalf of the Chinese government. The total grant amount of the project is USD 9,500,000.00, and the amount for Water Conservancy is USD4,750,000.00. And this part is implemented by the China Irrigation and Drainage Development Center (GEF PMO), Hebei Shijiazhuang GEF PMO uses a part of the grant, and the value is USD 1,271,000.00. The project execution period is from April 10, 2017 to December 31, 2021, including 4 parts: 1 ) Mainstrearning of Innovative Integrated Water and Environment Management (IWEM) Approach, The part covers policy and technology application research, operation manual and technical guide compilation. 2) Demonstration in Hai Basin on the IWEM Approach. 3) Scaling up the IWEM Approach in three river basins. 4) Capacity Building and Project Management. Hebei Shijiazhuang GEF PMO is responsible for the project implementation, coordination and daily management in specified area.The project for Hebei Shijiazhuang GEF PMO covers Demonstration in Haihe Basin on the IWEM Approach, as well as capacity building and project management. 2. Accounting Statements Preparation Scope The preparation of the project financial statements includes the GEF PMO level and the Shijiazhuang PMO level, Balance sheets, summary of sources and uses of funds, and implementation statement of grant agreement reflect the situation of the project grants of GEF Project 11, and the GEF PMO has made the summary of the project financial statements. 3. Accounting Principles i)The Financial Statements of the project were prepared according to the requirements of 4ccounting Methods for the World Bank Financed Project (Caijizi[2000]Nb,13) . ii) The debit/credit double entry bookkeeping method are adopted. RMB is 12 used as the recording currency of bookkeeping. iii) The Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. The accounting period for this project is from April 10, 2017 to December 31, 2017. iv) The exchange rate in the statements of this project: the exchange rate in the World Bank Project Assessment Document is used in "Life of PAD" of Summary of Sources and Uses of Funds by Project Component, and it is $1 = RMB 6.4, and the exchange rate for the rest of the statements is the exchange rate of December 29, 2017, that is USD I = RMB 6.5342 yuan. 4.Statement of Special Account setting No Special Account has been set for the project.The project uses the current account of the China irrigation and drainage development center, and separate accounting has been used for income and expenditure of GEF project II. 5. Notes to Main Accounts i) Project Expenditure As of December 31, 2017, the total expenditure of the project was RMB 75,467.90 yuan, which was the international training fee advanced by China Irrigation and Drainage Development Center. ii) Account Payable The ending balance of account payable was RMB 75,467.90 yuan,which was the international training fee advanced by China Irrigation and Drainage Development Center. 6. Implementation of the Grant Agreement No withdrawal application was made in this period. As of December 31, 2017, The project cumulatively extracts grant funds were USD 0.00. 7. Other Information The counterpart funds of the water conservancy part of GEF project II is USD47,245,000.00. Counterpart funds of the project is provided in the form of physical matching, which is not reflected in this financial statements. There is no annual investment plan in the World Bank Project Assessment Document, and the annual schedule of summary of sources and uses of funds could not been used in this project. 13