Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report * '# Kh C 2020) 4 -- AUDIT REPORT C 20201 NO.4 Project Name: Climate Smart Staple Crop Production Project Granted by Global Environmental Facility %0k : TF017649 Grant No.: TF017649 Project Entity: Science and Technology Education Division, Ministry of Agriculture and Rural Affairs of the People's Republic of China 2019 Accounting Year: 2019 目录 CO髓食e髓食S 一、审计师意见．....................................．……，．……，.,.，…，,，二，.,...............．……1 1 .Auditor&5 OPinion.,.,.,.,...................................．……，…，.,．……，,.,....．……，.．…3 二、财务报表及财务报表附注，.,.,,.....................................．……，....．……，…5 11 .Financial Statemeflts and Notes to the Financial Statemellts.........．……5 （一）资金平衡表．....................．……，．……，．…，...．……，.,,.,，二，.,,,.，…，，二，.,,,5 1 .Balance Sheet....................．……，……，……，.，二，,，……，…，…，,,,，二，,,，…，,，二，.,,5 （二）赠款协定执行情况表．.......................................．……，…，．…，．……6 11.Statement oflmplementation ofGralltAgreement.............．……，……6 （三）专用账户收支表．,...............................................................．……7 111 .Special Account Statement．……，.,.，…，.．…，.．…，.，·，··…，···．·············，·……7 （四）财务报表附注…，......．……，……，..．……，．…，，…，......．……，．……，..．……8 iv.Notes to the Finallcial Statellleflts，……，二，.,,.....．……，…，，二，.，……，.,，二11 三、审计发现的问题及建议．............................................................．……14 111.Audit Findings and Recommendations................................．……，,.．…，,15 一、审计师意见 审计师意见 农业农村部科技教育司： 我们审计了全球环境基金赠款中国气候智慧型主要粮食作物生产项目 2019年12月31日的资金平衡表，以及截至该日同年度的赠款协定执行情况 表、专用账户收支表等特定目的财务报表及财务报表附注（第5页至第13页）o （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，为发表审计意见提 供了基础。 （三）审计意见 1 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簖制，公允反映了全球环境基金赠款中国 气候智慧型主要粮食作物生产项目2019年12月31日的财务状况，以及截至 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 我们还审查了本期内报送给世界银行的第7一3和第8一4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、审计发现的问题及建议。 、焦项姗一，. 审计籲国外悔簓箫勇目审计调黔｛中心 2军崔浮6月12颤了 \：毓了 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 1. Auditor's Opinion Auditor's Opinion To Science and Technology Education Division, Ministry of Agriculture and Rural Affairs of the People's Republic of China We have audited the special purpose financial statements (from page 5 to page 13) of Climate Smart Staple Crop Production Project Granted by GEF which comprise the Balance Sheet as of December 31, 2019, 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'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 fi-ee 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 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. 3 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 Climate Smart Staple Crop Production Project Granted by GEF as of December 31, 2019, 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 We also examined the withdrawal applications No.7-3 and No.8-4 with attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project 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. Audit Service Center f' hiffaNationa-LAudit Office for Foreign Loan and Assistance Projects June 12, 2020 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. 4 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2019 * 12 A 31 El As of December 31, 2019 Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs S k :TF017649 k tP 4: AR k t Grant No.: TF017649 Currency Unit: RMB yuan Application of Fund Sources of Fund Subject Name Beginning Balance Ending Balance Subject Name Beginning Balance Ending Balance 4,137,939.13 2,161,602.15 19,359,383.96 24,912,553.23 Bank Deposit Grant Received Grant Expenditure Payable 15,224,016.40 22,756,049.98 Project Expenditure Counterpart Fund - - 2,571.57 5,098.90 Accounts Receivable Interest Total Application of 19,361,955.53 24,917,652.13 Total Sources of 19,361,955.53 24,917,652.13 Fund Fund 5 и м р о м � � �р � О N Rj �у i� И О м � � �л г1м0 oN Й л � � rn �К � � � � � � � rn � � � � � � � � � � о � � � ,�CZ„ � � ш � � � � о о � � � � ° о � w г�. �� � '�.� .`�]� �° йL, © [� о � � � 1�1{� � � [б � L"' �Га �Г5 V G `гLl � -l=1 �, � �( U т т о г� g� z� с� � � ав �? о и � �� � �, � � � ~.. ^; м � �- � � � � � ��� � и � г. � И � l� М � N �S 7 СО N �" Й 4� �h � � t� � N д' � � � �" ^ О N � � м n! й � 3 � ''� a�i � � � � � � м й о � � о � � а � м � � � �С � � � с о _ v rv л С7 � д � у � � � о о � °о r� � N ® II .-. � � т й � � �,��., � � � �•-� � � ,� G�'+ о�о � � � �" О � и �� ® � ^G .� � � -- с�ч rиi 1 � � � � � � н � � � � � ¢ � й � с�'i о о � °о � � а' � � т г� � у о о о ^.i � � � � � � �i � °о °n °о ц� � � � �° ° х � °� а Q � � о �' � � � � "� и �ц � � н м �п iL" � � � �' �� Т � � � ы � � � � �" �� � � � ,� � v N о°о а Со �v' О� � �д i�" `� о. о с� v� и � � � � � � `''-` � � °и о й �" о с � � V� г� w �' � ^ rNi м � � � �D й � � � ® � n � � �I1� � � � �� � >., о о о � � � о�� н С о о о 4�" '� 'и'�пl � "-rt�. � � � � оо °о °о д W .�г" �о � р�'р ?�С v м � о � � �" � д, � � � с�а .-� м �ri С � ,,� О ц,, � � � � � Q U л�� ч.. �7 g� � -�- v �i'у о � ° �` с. � 0� �� � � •; �� � й � � � `�й�� � � � W а � О ` � � � � °��З � ,� г� � � 3 ` ^ .� {I] -4--г '"" �-, � � 'Т-+� � Е Ф С � ��ьf 'Vc л а� N `' }®I �1�1 N и ь.. 7 ,1�1'iC/ ,у,у Н�д с�д �,уΡ [ j .гл�R�/ bA � :1S � � С '-' �_ о г � � О ь*�� .� '�k пу д� � � � �' � •� и гб � д� *�°, 'Iz�1z Са ��i (� '� � U �" � -� � о ,; й � .� � � А � аг� г� w й са. l� � � -�- � � °о '� н�-. � �" � 2 �i� "б � � a�i � �с � � °с° � у ,у� .�. V �!- °" 1,�-�~ � .� �'-г ��Q � й ь .� cCU пг д. т� S Uj ы г�. „о !� о � ° i� ' � , � ш , о о n. �а �,Т, ° s.�, '- гл � с� � С7 U С� r; а] ..W �� cw ��r- аа （三）专用账户收支表 111 .Specia夏Account Statement 专用账户收支表 SPECIAL ACCOUNT STATEMENT 本期截至2019年12月引日 For the Period Ended Deoember 31,20 19 项目名称：全球环境基金赠款中国气候智慧型主要粮食作物生产项目 Project Name:Clirnate Smart Staple Crop Production Project GrantedbyGEF 簖报单位：农业农村部农业生态与资源保护总站 Prepared by:Rural Bne电y&EnvironmentAgency,MinistryofAgricultureandRura1Affairs 开户银行名称：中信银行北京朝阳支行 Depository Bank:CITIC Bank Chaoyang Branch,Beijing 账号：81 10 7140 1370 1239620货币种类：美元 Account No.:81 10 7140 1370 1239 620 Currency:USD 一 7 （四）财务报表附注 财务报表附注 1．项目基本情况 气候智慧型主要粮食作物生产项目旨在完善中国农业生产减排增碳 配套政策，增强项目受益者环保意识，提高项目区人员素质和对农业主要 投入品的佼用与管理水平，提高化肥、农药、灌溉水等投入品的利用效率 和农机作业效率，建立资源节约型一环境友好型作物生产体系，促进农业 可持续发展。该项目主要针对中国水稻、小麦、玉米三大粮食作物的生产 系统，选择有代表性的两个粮食主产区一安徽和河南建立示范区，开展作 物生产减排增碳的关键技术集成与示范、政策创新与应用、公众知识的拓 展与提升等活动，提高化肥、农药、灌溉水等投入品的利用效率和农机作 业效率，推幼应用资源节约型一环境友好型农业生产技术，推进农业面源 污染综合治理，减少作物系统碳排放，增加土壤碳储量，改善农业资源环 境，发展生态循环农业，推动中国农业生产的节能减排，为世界作物生产 应对气候变化提供成功经验和典范。 气候智慧型主要粮食作物生产项目由全球环境基金资助，世界银行和 农业农村部共同实施。农业农村部科技教育司代表农业农村部组织项目实 施。项目专用账户于2017年7月调整至农业农村部农业生态与资源保护 总站，负责管理资金并编制相关财务报表。 该项目从2014年9月起实施，项目执行期为5年，项目关账日期为 2020年9月30日，项目赠款资金共计510万美元。截至2019年12月31 日，该项目累计拨入赠款3571077.84美元。 2．报表编制范围 项目财务报表由农业农村部农业生态与资源保护总站编制。资金平衡 表和赠款协定执行情况表综合反映项目使用赠款的情况，专用账户收支表 反映项目赠款周转金的使用情况。 3．会计核算制度 3.1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。 8 3.2本项目按照权责发生制原则，采用借贷复式记账法记账。 3.3会计年度采用公历制，即公历1月1日至12月31日。本期财务 报表的会计期间为2019年1月1日至2019年12月31日。 3.4项目记账本位币为人民币。本期财务报表期末余额使用的美元与 人民币的汇率为2019年12月31日汇率，即：1美元＝6.9762元人民币。 4．主要报表科目说明 4,1银行存款 该科目反映专用账户银行存款余额。截至2019年12月31日，专用 账户期末余额为309 853.81粎元，折合人民币2 161 602．巧元。 4.2拨入赠款 该科目反映项目收到的赠款金额。截至2019年12月31日，拨入赠 款期末余额为3 571 077.84粎元，折合人民币24 912 553.23元。本期增加 750 326.01美元。 4.3项目支出 该科目反映本项目支出金额。截至2019年12月31日，项目支出期 末余额为3261954.93粎元，折合人民币22756049.98元。本期支出为 1043745.29美元。 4.4利息收入 该科目反映本项目专用账户利息收入额。截至2019年12月31日， 项目利息收入期末余额为730.90粎元，折合人民币5 098.90元。本期利 息收入为356.21美元。 4.5配套资金 根据《财政部国际司管理的赠款项目会计核算暂行办法》，“配套资 金”科目核算实际到位的配套资金。为本项目提供的非现金配套不在报表 中反映。 9 5．赠款协定执行情况 截至2019年12月31日，该项目累计提取赠款资金3 571 077.84美 元，其中：项目第一部分的子赠款和补贴883 506.44美元，项目第二部分 的货物、非咨询服务、咨询服务、增量运营成本、培训和研讨会1 687571.40 粎元，专用账户金额为1 000000.00美元。 6．专用账户情况 2019年度专用账户期初余额602 916.88美元，本期回补750 326.01 粎元，本期利息收入356.21粎元，本期支付1 043 745.29美元，期末余额 309 853.81美元。 …’。 iv. Notes to the Financial Statements Notes to the Financial Statements I.Project Basic Information Climate Smart Staple Crop Production Project aims to improve China's supporting policies on agricultural production emission reduction and carbon sequestration, enhance the project beneficiaries' awareness of environmental protection, improve the capacity of people in the project area and the use efficiency and management of major agricultural inputs, improve the utilization efficiency of fertilizers, pesticides, irrigation water and other inputs and the efficiency of agricultural machinery operations, establish a resource-saving and environment-friendly crop production system, and promote sustainable agricultural development. Two major representative grain production areas in Henan and Anhui Provinces were selected under three major grain production system of wheat, corn, rice. The project aims to carry out activities such as key technologies integration and demonstration of crop production emission reduction and carbon sequestration, innovation and application of supporting policies, promotion and dissemination of public knowledge, improving the use efficiency of agricultural inputs (e.g. fertilizers, pesticides, irrigation water and agricultural machinery), promoting the application of resource-saving and environment-fi-iendly agricultural production technology, carrying forward the comprehensive treatment of agricultural non-point source pollution, reducing carbon emissions in the crop system, increasing soil carbon reserves, improving agricultural resources and environment, developing ecological circular agriculture, promoting energy conservation and emission reduction of China's agricultural production, and providing experience and setting an example for crop production in addressing climate change. Climate Smart Staple Crop Production Project is funded by the Global Environment Facility, jointly implemented by the World Bank and the Ministry of Agriculture and Rural Affairs. The Department of Science and Technology Education of the Ministry of Agriculture and Rural Affairs is the administrative unit of the project's funds. The project special account was adjusted to the Rural Energy & Environment Agency, Ministry of Agriculture and Rural Affairs in July 2017, which is responsible for funds management and relevant financial statements preparation. 11 The project has been implemented since September, 2014, with project implementation duration of 5 years. The project closing date is September 30, 2020. The total project grant funds is USD 5.1 million. As of December 31, 2019,the accumulated amount of withdrawals is USD 3 571 077.84. 2.Scope of the Financial Statements The project financial statements are prepared by Rural Energy & Environment Agency, Ministry of Agriculture and Rural Affairs. The Balance Sheet and the Statement of Implementation of Grant Agreement reflects the use of the project grants, and the Special Account Statement reflects the use of working capital. 3. Accounting Procedures 3.1 The project accounting procedure follows the rule of the Interim Measures for Accounting of Grant Projects Managed by the International Department of the Ministry ofFinance. 3.2 The project operates according to accrual accounting basis, and the double-entry accounting is used. 3.3 The fiscal year begins from January 1 to December 31 of the Gregorian Calendar Year. The accounting period of the current financial statements is from January 1, 2019 to December 31, 2019. 3.4 The standard currency for project accounting is RMB. The exchange rate adopted in the financial statements was the exchange rate on December 31,2019 of the People's Bank of China, which was USD 1= RMB 6.9762 yuan. 4. Description of Financial Statement Items 4.1 Bank Deposits This item reflects the balance of the special account. As of December 31, 2019, the ending balance of the account was USD 309 853.81 , equivalent to RMB 2 161 602.15 yuan. 4.2 Grant Received This item reflects the amount of grants received by the project. As of December 31, 2019, the ending balance of grant received was USD 3 571 077.84, equivalent to RMB 24 912 553.23 yuan. The current period increased by USD 750 326.01 . 12 4.3 Project Expenditure This item reflects the amount of expenditure in this project. As of December 31, 2019, the ending balance of project expenditures was USD 3 261 954.93, equivalent to RMB 22 756 049.98 yuan. The project expenditure of current period is USD 1 043 745.29. 4.4 Income Interest This item reflects the amount of interest income from the project special account. As of December 31, 2019, the ending balance of the project's interest income was USD 730.90, equivalent to RMB 5 098.90 yuan. The interest income for the current period was USD 356.21 . 4.5 Counterpart Fund According to the "Interim Measures for the Accounting of Grant Projects Managed by the International Department of the Ministry of Finance", "Counterpart Fund" accounts the funds that are actual in place. The non-cash counterpart fund provided for the project is not listed in the statements.. 5.Implementation of the Grant Agreement By December 31, 2019, the accumulated amount of withdrawals was USD 3 571 077.84, which including USD 883 506.44 for Category 1 (sub-grants and subsidies under part1 of the project) and USD 1 687 571.40 for Category 2 (goods, non-consulting services, consulting services, incremental operating costs, training and workshops), and USD 1 000 000.00 for special account. 6.Special Account In 2019, the beginning balance of Special Account was USD 602 916.88. The reimbursement in current period was USD 750 326.01, and the interest income was USD 356.21. The disbursement was USD 1 043 745.29, and the ending balance was USD 309 853.81. 13