Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report W kHr # C 2017 ) 41 -9 AUDIT REPORT [ 2017) NO. 41 ~Nfl:t±1 (PSF)W (PFOS)I Project Name: Project Preparation Grant (PPG) for the Reduction/Phase-out of PFOS in Priority Sectors Project Granted by GEF TFOAO351 Grant No.: TFOAQ351 Project Entity: Foreign Economic Cooperation Office, Ministry of Environmental Protection ' f 51 2015 * 11 )A 23 H 12017 * 5 A 9 H Accounting Period: November 23, 2015-May 9, 2017 目录 ContelltS 一、审计师意见....................................................................................……1 1.Audit0r&s opinion.......……,......................................……,....................……3 二、财务报表及财务报表附注二,..……,.…,........……,....……,……,..........……6 11,Financial Stateme爪5 and Notes to the Financial Statel刀ellts二,,,.,...……6 (一)资金平衡表..........................................................................……6 1 .Balance Sheet.............................……,............................................……6 (二)赠款协定执行情况明细表.................................................……7 11.Statement oflnlplemelltation of Grant Agreement..-.……,,.,,.,二,,.,,,,,7 〔三)专用账户收支表...............................···································……8 111 .Special Account Statement...............……,...................................……8 (四)财务报表附注................……,,,.............................................……9 iv.Notes to the Financial Statemellts...……,,…,.,.,,二,…,..................……11 三、审计发现的问题及建议.......……,,.…,.,,,二,..…,.,..…,…,,.,.,,…,.,.…,…,二13 111.Audit Findings and Reco~endations............................……,,,二,,,,,.,二14 一、审计师意见 审计师意见 环境保护部环境保护对外合作中心: 我们审计了全球环境基金赠款中国全氟辛基磺酸及其盐类 (PF0s)和全氟辛基磺酞氟(PsosF)优先行业削减与淘汰项目的 准备金项目2017年5月9日的资金平衡表及截至该日同期间的赠款 协定执行情况明细表和专用账户收支表等特定目的财务报表及财务 报表附注(第6页至第12页)。 (一)项目执行单位及财政部预算评审中心对财务报表的责任 簖制上述财务报表中的资金平衡表、赠款协定执行情况明细表是 你单位的责任,簖制专用账户收支表是财政部预算评审中心的责任, 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 l 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、会计制度和本项目赠款协定的要求编制,公允反映了全球环境 基金赠款中国全氟辛基磺酸及其盐类(PFos)和全氟辛基磺酞氟 (PSOSF)优先行业削减与淘汰项目的准备金项目2017年5月9日 的财务状况及截至该日同期间的财务收支、项目执行和专用账户收支 情况。 (四)其他事项 我们还审查了本期内报送给世界银行的第1号至第7号提款申请 书及所附资料。我们认为,这些资料均符合赠款协议的要求,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卸嚷氯决入 审计籲国外僻援漱项氨寨计祖黝钟心 地址:中国北京市丰台区金中都南街17事一 邮政簖码:100073 电话:86一010一50992771 2 1. Auditor's Opinion Auditor's Opinion To Foreign Economic Cooperation Office, Ministry of Environmental Protection We have audited the special purpose financial statements (from Page 6 to Page 12) of the Project Preparation Grant (PPG) for the Reduction/Phase-out of PFOS in Priority Sectors Project Granted by GEF as of May 9, 2017, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Grant Agreement and the Special Account Statement for the period then ended, and Notes to the Financial Statements. Project Entity and Budget Appraisal and Evaluation Center of Ministry of Finance's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component, the Statement of Luplementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Budget Appraisal and Evaluation Center of Ministry of Finance,whi ch include: 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 ftaud 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. 3 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 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 the Project Preparation Grant (PPG) for the Reduction/Phase-out of PFOS in Priority Sectors Project Granted by GEF as of May 9, 2017, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the period then ended in accordance with Chinese accounting standards and system, and the requirements of the project grant agreement. Other Matter We also examined the withdrawal applications from No. 1 to No. 7 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the grant agreement and can serve as basis for grant 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. 4 Audit Se i ent Ch ational Audit Office for Foreign L WiRnd tancer jects August 23el Address: No. 17 Jinzhongdu South Street, Fengtai District, Beijing, P.R.China Postcode: 100073 Tel.: 86-010-50992771 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 ( -) kt4Nfl i. Balance Sheet BALANCE SHEET Aig 2017 I 5A 9 H (As of May 9, 2017) 9fl4f: 4 4 kAM (MAR## f)ASA.A. (PFOS) 4& P##t# (PSOSF) tA% A tt#: TFOAO351 Name of the Project: Project Preparation Grant (PPG) for the Reduction/Phase-out of PFOS in Priority Sectors Grant No.: TFOAO351 Project Granted by GEF Entity Name: Foreign Economic Cooperation Office, Ministry of Environmental Protection Currency Unit: RMB Yuan Application of Fund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance 0.00 0.00 G R i 0.00 1,972,203.24 Cash in Bank Grant Received 0.00 1,972,203.24 0.00 0.00 Project Expenditures Accounts Payable Ac Receivable0.00 0.00 0.00 0.00 Accounts Receivables Counterpart fund 0.00 1,972,203.24 0.00 1,972,203,24 Total Application of Fund Total Sources of Fund 6 ii. Statement of Implementation of Grant Agreement STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT * &9 2017* 5 A 9 1 (For the Period Ended May 9,201 7) k J) ]A M 4 t + 4-kk (PFOS) 4 #4PtJ(PSOSF) %2tfJkM' A TFOA0351 Project Name: Project Preparation Grant (PPG) for the Reduction/Phase-out of PFOS in Priority Sectors Project Granted Grant No.: TP0A0351 by GEF Entity Name: Foreign Economic Cooperation Office, Ministry of Environmental Protection Curency Unit: USD/RMB Yuan A ](FIt) Current-period Withdrawals Cumulative Withdrawals Category Loan Amount * USD RMB 0,t USD R ig RMB (USD) R__USD _#AR __RMB . 300,000.00 285,673.37 1,972,203.24 285,673.37 1,972,203.24 Goods, non-consulting services, consultants services, incremental operating costs and training and workshops 2.t) JiKA Special Account 0.00 0.00 0.00 0.00 0.00 Tot 300,000.00 285,673.37 1,972,203.24 285,673.37 1,972,203.24 Total 7 iii. Special Account Statement SPECIAL ACCOUNT STATEMENT *MAI 2017 4 5 A 9 R (For the period ended May 9,20 17) 43'k (PFOS) *1 #t*I It (PSOSF) fit V%AiV Project Name: Project Preparation Grant (PPG) for the Reduction/Phase-out of PFOS in Priority Sectors Depository Bank: Head Office of Project Granted by GEF China CITIC Bank. ,#: TF0AO351 rk#: 7111011482600008861 Grant No-: TF0AO351 Account No: 7111011482600008861 Prepared by: The Budget Appraisal and Evaluation Currency Unit: USD Center of Ministry of Finance V t)fflPk P 4kt %A ki Account Activity for the period Amount AtJ4A (2015/11/23) 0.00 Beginning balance (Nov.23,2015) JV ii Add: *Mt ,WffF9141it,SP,300,000.00 Total amount deposited by World Bank t* f 1 #X, (4 A.4*Mhk P V ) Total interest earned this period if deposited in Special 0.00 Account A/ Deduct: 285,649.37 Total amount withdrawn *lt t i I0.00 Total interest transferred out of the Special Account 24.00 Bank Charge W9 #'t $P14,326.63 Total amount recovered by World Bank .V*4- #(2017/5/9) 0.00 Ending balance (May 9,201 7) 8 (四)财务报表附注 财务报表附注 1,项目基本情况 全球环境基金赠款中国全氟辛基磺酸及其盐类(PF0s)和全氟 辛基磺酞氟(PSOSF)优先行业削减与淘汰项目的准备金项目赠款协 议于2015年9月21日由国际复兴开发银行(简称世界银行)与中华 人民共和国财政部(简称财政部)共同签署。财政部国际财金合作司 与环境保护部环境保护对外合作中心(简称环保部对外合作中心)于 2015年n月23日签籲转赠协议,由环保部对外合作中心负责赠款 的佼用、管理和监督。项目赠款资金.慈额30几000.00美元,目标是为 全球环境基金赠款中国全氟辛基磺酸及其盐类(PFOS)和全氟辛基 磺酞氟(PSOSF)优先行业削减与淘汰项目做准备。该项目主要内容 包括:簖制优先行业计划,设计全额项目活动,编写环境和社会安保 文件,开展政策调研与替代技术评估,最终完成项目评估文件、采购 计划和项目执行手册等全额项目系列文件。项目执行期为一年半,于 2016年12月31日结束,专用账户于2017年5月9日关闭。 2.会计核算原则 2.1本项目按照《国际金融组织贷款赠款项目财务管理暂行办法》 和《财政部国际司管理的赠款项目会计核算暂行办法》进行会计核算。 2.2本项目采用借贷记账法进行核算。记账本位币为人民币。 2.3本期报表会计期间为20巧年n月23日至2017年5月9日, 即项目转赠协议签籲时间至专用账户关闭日期。 2.4本期报表折算汇率:期末汇率为2017年5月9日汇率,即1 粎元=6.9037元人民币。 3.专用账户收支情况 3.1本项目的专用账户收支表由财政部预算评审中心编制。 3.2本项目专用账户由财政部预算评审中心管理,账户设在中信 银行总行营业部,账号7111011482600008861,币种为美元,本期期 初余额为0.00粎元,本期世界银行回补总额300,000.00美元,本期支 出为285,673.37粎元。由于汇率变化产生的余款14,326.63美元于2017 9 年5月9日退还世界银行,期末余额为0.00美元。 3.3本账户管理多个项目并分项核算,该账户产生的利息不在本 项目下核算。 4.项目执行情况 截至2017年5月9日,该项目累计支出285,673,37美元,折合 人民币1,972,203.24元,包括项目活动支出人民币1,936,411.74元, 银行手续费及汇兑损失人民币35,791,50元。 5.其他情况说明 根据项目赠款协议规定,2015年5月1日(含)至本项目协 议签订日(2015年9月21日)间总额不超过60,000一00美元的合 格费用可追溯赠款支付。 l0 v. Notes to the Financial Statements Notes to the Financial Statements 1. Introduction of the Project The Agreement for China Preparation of Reduction and phase-out of PFOS in priority sectors Project granted by GEF was signed by Ministry of Finance (MOF) and the International Bank for Reconstruction and Development (the VVB) on September 21, 2015. The Implementation Agreement between the MOF and the Foreign Economic Cooperation Office, Ministry of Environmental Protection (the FECO) has been signed on December 23, 2015 to cause the FECO to be responsible for the use, management and supervision of the grant. The total project grant is USD 300,000.00. The purpose of the Grant is to assist in the preparation of the Reduction and Phase-out of PFOS in Priority Sectors in China project. The project contents mainly include: developing priority sector plans, designing activities for full project, drawing up environmental and social safeguard documents, carrying out policy research and alternative technology assessment, and completing a series of documents which consists of project appraisal document (PAD), procurement plan and project execution manual etc. The project was executed for one and a half years with ending date on December 31, 2016, and the special account was closed on May 9, 2017. 2. Accounting Principle 2.1 The financial statements was prepared in accordance with the ,4ccounting Principle of the Financial Management Guidelines of Grant or Loan Project granted by International Financial Organizations, and the Interim Measures for the Financial 4ccounting of Grant Projects by International Department of MOF. 2.2 The debit/credit double entry bookkeeping system is applied for bookkeeping purpose. Currency unit for accounting is RMB. 2.3 Financial Statement for the current accounting period is from November 23, 2015to May 9, 2017, namely from the project grant agreement signing date to the special account closing date. 2.4 Note to the exchange rate: the exchange rate as of May 9, 2017 which is USD 1=RMB 6.9037 yuan is used as ending exchange rate in the financial statements. it 3. Notes to the Application of Special Account 3.1 The Statement of the Special Account was prepared by the Budget Appraisal and Evaluation Center of MOE 3.2 The Special Account of the project was managed by the Budget Appraisal and Evaluation Center of MOF and set up in the CITIC Bank of China. The account number is 7111011482600008861, currency unit is USD. The opening balance was USD 0.00, the amount deposited by the World Bank was USD 300,000.00, the expenditure for the current period is USD 285,673.37, due to the exchange rate changes, the remaining balance USD 14,326.63 was returned to the World Bank on May 9, 2017, and the ending balance is USD 0.00. 3.3 This account manages multiple projects and each project is accounted separately. The interest incurred by this account is not accounted under this project. 4. Notes to the Project Expenditure As of May 9, 2017, the total expenditure of the project was USD 285,673.37, equivalent to RMB 1,972,203.24 yuan, including RMB 1,936,411.74 yuan for project activities, and RMB 35,791.50 yuan for bank charge and exchange losses. 5. Other Explanation for the Financial Statements Eligible expenditures not to exceed USD 60,000.00 equivalent on or after May 1, 2015 and prior to the signing date of the grant agreement which is September 21, 2015 can be recognized as grant expenditure according to the grant agreement. 12