J, mw ffimt N, N N.I Uffl, . . . . . . ... ..... . MEf 2W ýMN2M:1 2 1R 17 M-. ed 2w ý_2 ø' ~Wj ýMi M'' k wU w5 søn- 9ffi,n WM . .... ..... .... ...... ..... . . ... sP %Wg M .......... ... . KSM Wffl mffl .! @minM.W - wft 2 11.Qýl. Zý l .. . . ... . .......... ýý ziå 2 ... .. . . . W M,Q --W.M N W Yz .. .. .. . ... . z-jý v I. q.Q Wý t9 1W- ýý 3 k4 Rkwý MEN cR log KNE ýffil :X ýZiFýu Wv H, :mg Wzý; w u! :W W MP g uý MME kø N411 g,. ..w .... .... . . . . . . flV .M g zg ýw Ur:., Q § . .... . .... W ffl R 2i 920 ffin. m§. I ER Wi mø, 4 2ø - lS- I q . .... . . ..... 4- RZ 55m ... ....... . . . .... . ;Øg - M 54.ýN; S 户，297,2 _，舟凹“石a竺 目录“口 ContentS 一、审计师意见．……，.,................．……，.......．……，.．……，，······，····，·······，···一1 工．Auditor&sopinion......................．……，..........．……，……，,....．……，,，……，…，.3 二、财务报表及财务报表附注二，…，．……，.........．……，．……，……，.....．……，.．…6 11 .Financial Statemeflts andNotestotheFinancialstatementS……，..．……6 （一）资金平衡表二，......．……，............................．……，..........．……，.．……6 1 .Balance sheet ...................．……，,.，…，......．……，，二，........．……，.....．·····，··…6 （二）赠款协定执行情况明细表…，,..．……，.,.....．……，．…，,.....．……，……7 11.Statement of ImPlementation of Grant Agreement······．·，···．········一7 （三）专用账户收支表……，..................................．·，············，·，······……8 111.Special Account Statemellt .．…，,............．……，…，.....．……，...........．……8 （四）财务报表附注．．…，……，,..．……，.......．……，...．……，，····，············，一9 iv,Notes to the Financial Statements .．……，,..．……，,.，……，二，,......．……，二11 三、审计发现的问题及建议．．……，,.....．……，....．……，...．……，.,.．……，.,.．……13 111.Audit Findings and Rec。～endations,................．·．...．·······，···．·····……14 一、审计师意见 审计师意见 国家发展和改革委员会应对气候变化司： 我们审计了世界银行赠款市场伙伴准备基金准备阶段项目2014 年12月31日的资金平衡表及截至该日同年度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国际财金合作司对财务报表的责任 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国际财金合作司的责 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 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，慈体列报。 l 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，公允反映了世界银行 赠款市场伙伴准备基金准备阶段项目2014年12月31日的财务状况 及截至该日同年度的财务收支、项目执行和专用账户收支情况。 （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。 ，少＿一气、＿_ ’计赞赞’服务甲心 地址：中国北京市中关村南大街4号 邮政簖码：100086 电话：86一10一82199990 传真：86一10一82199887 2 . ... ...... .... . .. ................... Auditor's Opinion Auditor's Opinion To Department of Climate Change of National Development and Reform Commission We have audited the special purpose financial statements (from Page 6 to Page 12) of Market Readiness Proposal-Preparation Phase Partnership for market Readiness (PMR) Multi-Donor Trust Fund project granted by the World Bank, which comprise the Balance Sheet as of December 3 1, 20145 the Statement of Implementation of Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and International Financial and Economic Cooperation Department of Ministry of Finance's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Statement of Implementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of International Financial and Economic Cooperation Department of Ministry Of Finance, which 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 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 3 . .. . .. ... ...... .. .... . ..... . . 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 Market Readiness Proposal-Preparation Phase Partnership for Market Readiness (PMR) Multi-Donor Trust Fund project granted by the World Bank as of December 31, 2014, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year 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. 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. AdtServic et-thiaNtoa Audit Office for Fol e''_ t oan- and As ist ance Proj ects Junk429 2015 4 > . .. .. .. ...p.. . . . ... . ....".......... Address: No. 4 Zhongguancun South Avenue, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-82199990 Fax: 86-10-82199887 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. .5. . . . . . . !！斗。 .. ...... .......... ... .. 0 CD cn 0ý 4n N r4 In rý -i Ln C3 cn CD CD 94 -cl g. CD 0 4> - CS CL _c "0 r4 r -a V) ",r rý t4 4, PTk CO LM -Gil cq äm .2 v, 4 (D 1 0 4 03 H 4PY 8 ä ........ ..... . . . ....... .. .. .. .... . . Q ll C) l* "' o 4aE -~~00- J2 0 00 PQ.IJr-P. - 0 70 -o- 000 5 8 lgs 86 g D< .. <, t 4ID 0 .. Q . . 88 -e .g0 o 4 8 8 -- E u （四）财务报表附注 财务报表附注 1．项目基本情况 世界银行赠款市场伙伴准备基金准备阶段项目赠款号为 TFo 1 0864，旨在完成世界银行市场准备基金建议书（加环田）。主要项 目内容包括开展国内碳交易框架研究，编制中国市场准备墓金建议书 （侧卫P)，为建议书中有关活动在实施阶段做相应准备，项目协调管 理活动以及与相关机构召开工作会议。财政部于2011年12月26日 与世界银行签订该项目赠款协定，于2012年4月17日与国家发展和 改革委员会签订转赠协议。核定赠款额度为350,000.00美元，其中咨 询服务270,000.00粎元、工作会和研讨40,000.00美元、运营费用 40,000,00粎元。本项目专用账户设在财政部国际财金合作司（原财政 部国际司），预计于2015年12月31日关账。 2．会计核算原则 2.1本项目按照《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会计核算的年度采用公历制（即1月1日至12月31日）。本期 会计报表从2014年1月1日至2014年12月31日。 2.3本项目会计核算按照权责发生制原则，采取借贷复式记账法 记账，以粎元为记账本位币。 2.4本报告中，除资金平衡表中的期初余额按照中国银行20 13年 12月31日的汇率1粎元二人民币6.0969元折算外，其余人民币金额 均按照中国银行2014年12月31日的汇率I美元二人民币6.1190元折 算。 3．项目执行情况 截至20 14年12月31日，累计项目支出320,386.51美元，占赠 款总额的91.54％。 4．会计报表主要科目说明 4.1银行存款 2014年12月31日银行存款余额29,613.49美元，折合人民币 9 181,204.95元。 4.2项目支出 本项目本期支付9,446.21粎元，折合人民币57,801 .36元，主要 用于运营费用，佼用专用账户首存款支付。 4.3拨入赠款 本期世界银行回补0.00美元。 4.4应付账款 该科目主要反映专用账户存款利息，本期利息收入0.00美元。 5．专用账户使用情况 本项目专用账户设在中信银行总行营业部，账号为 7111011482600007959，币种为美元。专用账户首次存款100,000.00 粎元。本期期初余额39,0 59.70美元，本期回补0.00美元，利息收入 0.00粎元，本期支付9,446.21美元，期末余额29,613.49美元。 10 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Basic introduction of the project The Grant No. of Market Readiness Proposal-Preparation Phase Partnership for Market Readiness (PMR) Multi-Donor Trust Fund Project Granted by the World Bank is TF010864- It aims to formulate a Market Readiness Proposal (MRP). The main project activities include conducting necessary feasibility studies related to domestic emissions trading schemes the formulation of the MRP, developing China's MRP; preparing terms of reference for activities included in the MRP and to be undertaken during the implementation phase, setting up project management to coordinate PMR activities, and convening working meetings and consultations with relevant agencies. On December 26, 2011, the Ministry of Finance signed the project grant agreement with the World Bank. On April 17, 2012, the Ministry of Finance signed a transfer grant agreement with the National Development and Reform Commission. The approved grant amount of Market Readiness Proposal -Preparation Phase Partnership for Market Readiness (PMR) Multi-Donor Trust Fund Project Granted by the World Bank is USD 350,000.00, in which consulting service is USD 270,000.00, training and workshops is USD 40,000.00, operating costs is USD 40,000.00. The project special account is set up in the International Financial and Economic Cooperation Department of the Ministry of Finance (MOF), which previously named the International Department of Ministry of Finance, and was expected to be closed on December 31, 2015. 2. Accounting principles 2.lThe annual Financial Statement is prepared in accordance with Accounting Provisional Methods for the Grant Project Managed by International Department ofMinistry offinance. 2.2 In the accounting practice, the Gregorian calendar year is adopted as the accounting year, i.e. from January I to December 3 1. The accounting period is from January 1, 2014 to December 31, 2014. 2.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. USD is used as the recording currency of bookkeeping. 2.4 The exchange rates adopted in the financial statements are as follows: the beginning balance of funds in the balance sheet in accordance with the Bank of China exchange rate on December 31, 2013 of USD 1= 6.0969 yuan, the remaining amount in accordance with the Bank of .. . .. . ........ .... ... .. .. .. .. ...... ...... .. . ..... ... ... ..... ... ... China RMB exchange rate on December 31, 2014 of USD 1 = 6.1190 yuan. 3. Implementation of the program As of December 31, 2014, the total amount of USD 320,386.51 has been withdrawn, which is about 91.54% of the total grant amount. 4. Description of the main subjects of financial statement 4.1 Cash in Bank The ending balance of Cash in Bank was USD 29,613.49, which converted into RMB 181,204.95 yuan on December 31, 2014. 4.2 Project Expenditure The actual project expenditure in this period was USD 9,446.21, which converted into RMB 57,801.36 yuan. The Project Expenditure in this period mainly included operating costs and were paid by initial deposit of the special account. 4.3 Grant Received The reimbursement in this period was USD 0.00 from the World Bank. 4.4 Payable Payable records the interest earned in special account. The interest earned was USD 0.00 in this period. 5. Special Account The Special Account of this project is set in Head Office of China CITIC Bank, with the account number of 7111011482600007959, and USD as currency unit. The Initial Deposit of the Special Account was USD 100,000.00. The beginning balance in this period was USD 39,059.70 and the reimbursement in this period was USD 0.00. During this period, the interest earned was USD 0.00, and the disbursement was USD 9,446.21. Thus, the ending balance was USD 29,613.49. 12