30 JUN 2016 Chongqing Municipal Office of the People's Republic of China Audit Report i'rW k C 2016) 39 - CHONGQING AUDIT REPORT C 2016) NO.39 J --t ft: LV -?-N f1 A, , A4,*r Project Name: Chongqing Small Towns Water Environment Management Project Financed by the World Bank S: 8456-CN Loan No.: 8456-CN Project Entity: Chongqing Development and Reform Commission 4 : 2015 Accounting Year: 2015 目录 ContelltS 一、审计师意见．.............................................．·············……1 1 .Auditor&s OPinion,....................................................．……3 二、财务报表及财务报表附注．........................................．……6 11 .Financial Statenlellts and Notes to the Financial Staternenis .....．……6 （一）资金平衡表．..........................................．……，……6 1 .Balance Sheet .．……，…，........．……，.．……，…，.，二，......．……6 （二）项目进度表．.．……，……，．…，.，…，........．……，......．……8 11.Sunun田万of Sources and Uses ofFUnds by Project Componeni,.,8 （三）贷款协定执行情况表．…，.................................．……10 111.Statelnent oflmPlementation ofLoan Agreement...........．……10 （四）指定账户报表．..............................................．……n iv.Designated Account Statement...................．……，...．……11 〔五）财务报表附注．..............................................．……13 v .Notes to the Financial Statements.............．……，..．……，．…，16 三、审计发现的问题及建议．．……，…，二，…，.，……，…，．…，.．…，．……19 nl.Audit Findings and Reconlillendations ...．……，..........．……，……，21 一、审计师意见 审计师意见 重庆市发展和改革委员会： 我们审计了世界银行贷款重庆市小城镇水环境综合治理项目2015年 12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定执行 情况表和指定账户报表等特定目的财务报表及财务报表附注（第6页至第 18页）。 （一）项目执行单位及重庆市财政局对财务报表的责任 簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况 表是你委的责任，簖制指定账户报表是重庆市财政局的责任，这种责任包 括： 1．按照中国的会计准则、会计制度和本项目贷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 l 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、会计制度和本项目贷款协定的要求编制，公允反映了该项目2015年 12月31日的财务状况及截至该日同年度的财务收支、项目执行和指定账 户收支情况。 （四）其他事项 2 015年该项目未向世界银行申请提款报账，因此我们不对提款报账 发表审计意见。 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。 ：厂育：一‘从 了、丫令拼飞 ，、；。关丈d欢飞 殡‘重仄市审计询1二寸 滚2 016、年二百‘月22日对 诊、碱飞你、又．莎 赞万＿羚少 地址：中国重庆市渝北区龙溪街道金山路8号 邮政簖码：401147 电话：86一023一67523216 传真：86一023一67518962 2 I. Auditor's Opinion Auditor's Opinion To Chongqing Development and Reform Commission We have audited the special purpose financial statements (from page 6 to page 18) of Chongqing Small Towns Water Environment Management Project Financed by the- World Bank, which comprise the Balance Sheet as of December 31, 2015P the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Designated Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Chongqing Finance Bureau's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your commission, while the preparation of the Designated Account Statement is the responsibility of Chongqing Finance Bureau, 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 loan 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 Govemment 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 3 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 entities' 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. Auditor's Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Chongqing Small Towns Water Environment Management Project Financed by the World Bank as of December 31, 2015, its financial receipts and disbursements, the project implementation and the receipts and disbursements of designated account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter During the period, no withdrawal application was submitted to the World Bank, so we did not express our opinion about the withdrawal application. 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. Chongqing Municipal Office June 22, 2016 4 Address: No. 8, Jinshan Road, Yubei District, Chongqing, P. R. China Postcode: 401147 Tel.: 86-023-67523216 Fax: 86-023-67518962 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 0-) irbkFw* i Balance Sheet BALANCE SHEET 20154 12AR31 H (as of 12/31/2015) Project Name:Chongqing Small Towns Water Environment Management Project Currency Unit:RMB Yuan Application of Fund Line No. Beginning Balance Ending Balance - fiR l-" Tota Project Expenditures 1 0.00 85 357 317.71 1 t441tYMr]i Fixed Assets Transferred 2 0.00 0.00 2, 4 0 R NLConstruction Expenditures to be Disposed 3 0.00 0.00 3, B4Hft2kInvestments Transferred-out 4 0.00 0.00 4, (E3TI Construction in Progress 5 0.00 85 357 317.71 $TSERMARInvestments Loan Receivable 6 0.00 0.00 At: W Ik #- &5R Including:World Bank Investments 7 0.00 0.00 Loan Receivable -' R4BtWA iM Appropriation of Investments Loan 8 0.00 0.00 At: Rtf If Including:Appropriation of World Bank 9 0.00 0.00 Investments Loan 1U, AU Equipment 10 0.00 0.00 A 4: Mk10 tFAM A Including: Equipment Losses in Suspense 11 0.00 0.00 a, R f0mi*i- Total Cash and Bank 12 0.00 34 537 568.88 1. WMA Cash in Bank 13 0.00 34 505 736.81 AP: f457WP 4 Including:Designated Account 14 0.00 0.00 2, N Cash on Hand 15 0.00 31 832.07 A U M &-8kitTotal Prepaid and Receivable 16 0.00 54 929 331.90 A : CiffRJA Including: World Bank Loan Interest 17 0.00 0.00 Receivable T±-Z&1-4TR 7M9t World Bank Loan Commitment Fee 18 0.00 0.00 Receivable $4TffIR MR World Bank Loan Service-Fee Receivable 19 0.00 0.00 -L, ;MfiEMarketable Securities 20 0.00 0.00 A MAt, tiTotal Fixed Assets 21 0.00 0.00 195P-IC P *Fixed Assets.Cost 22 0.00 0.00 A: Tt*]FlLess:Accumulated Depreciation 23 0.00 0.00 L A%Pt Th1lFixed Assets.Net 24 0.00 0.00 I RZ?AnWFixed Assets Pending Disposal 25 0.00 0.00 *L EA[f M 'Fixed Assets Losses in Suspense 26 0.00 0.00 A4kFlI'mTotal Application of Fund 27 0.00 174 824 218.49 6 资金平衡表（续） BA工ANCE SHEET 2015年12月31日（as of12/3l/2015) 项目名称：世界银行贷款重庆市小城镇水环境综合治理项目单位：人民币元 ProjeCt Name:Chongqing Small Towlls Water Environment Managoment Project Currency Unit：斑MB Yuan …斗 7 ,,-&／꽈 ub t- so CD Cý, cr r-ý cý t- en 0ý C> 00 V) 00 bo 00 en en cn P-ý kX 44 4g cn Rå r- lcý 0ý kn m le ý0 tn 00 rn rn JK m bn CD 0 ccý m bl gP cd %; rä- -1 105 m "2 "o 0 0 o o 2 2 2 2 ý1. 44 r_ 94 BIL ed co cci vi Cd tu 一！他日 (VQ)4t11zWP4f1* iv. Designated Account Statement ft*P #[* DESIGNATED ACCOUNT STATEMENT ,k LN8456 _9WyT*W1: XUE World Bank Loan No, LN8456 Advance to Designated Account:USD 12/31/2015 ffPIT: Fiscal Year: 12/31/2015 Depository Bank: Chongqing Branch, AIMR: RUPMMLAA China Everbright Bank Prepared by: Chongqing Finance Bureau 39411488000037562 Account No:39411488000037562 Project Name: Chongqing Small Towns Water Environment Management Project A5t Currency: USD AJ.3 : Part a: Activity for the Period Item Amount f PYAk'fflff Beginning Balance hP Add- 1. I-AQIT*3 F, Total Amount Deposited by World Bank (I) Civil works - (2) Equipment - (3) Consulting Service and Training - (5) J'a Z kP Designated Account 2. ftg &A Total interest Earned this Period - M Deduct: 1. *1P__,Vf Total Amount Withdrawn this Year - (1) Civil works - (2) Equipment - (3) C-i AMA Consulting Service and Training - 2.5H A ftXO ffi Interest Earnings Transferred -out 11YMJTH k Total Amount Recovered by World Bank 4.T _trT3Vffi Other Banking Charges EndjLgBalance oo 0 01 -k C3 4 r - o u 0 -e 0 s)ll (I 0 jul Iý ýf Q o ZZ> nTf 0 - - o - -Ø 4 ~ j o W 2-* 1>;' （五）财务报表附注 财务报表附注 1．项目概况 世界银行贷款重庆市小城镇水环境综合治理项目于2015年3月5日 签订贷款协议、项目协议。项目总投资约为13亿人民币，其中世行贷款 1亿粎元。项目共涉及4个区县，包括：1．荣昌獭溪河（昌州一万灵段） 防洪及水环境治理项目；2．憧南县城大佛坝河段水环境保护及防洪护岸综 合治理工程；3．石柱县龙河城区堤防及水环境综合整治项目；4．彭水县靛 水新城乌江滨江段防洪护岸综合治理工程。项目总体执行良好，憧南项目 正处于招投标阶段，尚未正式实施；石柱项目正处于设计阶段，未开始招 标；荣昌项目已开始动工，1个土建合同正在实施；彭水项目正在国内初 设审批阶段。 2．财务报表编制范围 本财务报表的簖制范围包括重庆市项目办、荣昌区、憧南县、石柱县、 彭水县项目业主单位的财务报表及重庆市贷款指定账户报表。 3．主要会计政策 项目财务管理按世行项目有关规定设置账户，做到专款专用。 3.1本表以2015年3月5日至2015年12月31日为会计年度。 3.2以“权责发生制”为记账原则，采用借贷复式记账法记账。 3.3以2015年12月31日的决算汇率（1美元＝6.4936元人民币） 核算外汇损益。 3.4以人民币为记账本位币。 3.5按照财政部发布的《世界银行贷款项目会计核算办法》进行会计 l3 核算。 4．报表主要项目解释 4.1项目支出 截至本年度项目累计支出85,357,317.71元，其中：荣昌项目支出 38,079,746.62元；遣南项目34,839,740.02元；石柱项目6,547,612.97 元；彭水项目5,890,218.10元。 4.2拨付所属投资借款 期末余额0元。 4.3器材 期末余额0元。 4.4货币资金 期末余额34,537,568.88元，其中：指定账户存款。美元（折合人 民币0元）。 4.5预付款及应收款。 期末余额54,929,331.9。元，主要是：1．应收公司本部拆迁征地补偿 费用10,000,000元；2．荣昌项目预付征地拆迁补偿费用44,669,576.9 元。 4.6应付款 期末余额32,427,624.37元，主要是项目借周转金款等。 4.7其他应交款 期末余额0元。 4,8留成收入 期末余额。元。 l4 4.9世行贷款 截至本年度累计发生世行贷款先征费25万美元，折合人民币 1,623,400.00元，为贷款总额的0.25％。 4.10配套资金 本年配套资金计划数149,151,900.00元，实际到位140,773,194.12 元，完成计划数的94.38％。 截至本年末，配套资金累计到位140,773,194.12元，完成项目总计 划21.87％。其中：无偼配套资金134,870，叨0．的元，有偿配套资金 5,903,194,12元。 4.n指定账户 根据本项目贷款协议的要求，重庆市财政局于2015年为本项目在中 国光大银行重庆分行营业部开设了指定账户。账号为： 39411488000037562，该账户由重庆市财政局管理。2015年，该账户向世 行提款。粎元，利息收入。粎元，发生支付O美元，手续费支出。美元， 期末余额O粎元（折合人民币0元）。 15 V Notes to Financial Statements Notes to Financial Statements 1. Project Overview The Loan Agreement and Project Agreement of Chongqing Small Towns Water Environment Management Project was signed on March 5, 2015. The project total investment is RMB1.3 billion yuan, including USDIOO million of the World Bank loan. The project covers 3 counties and I district: 1 - Flood and Wastewater Management Project of Laixihe in Rongchang County (From the section of Changzhou to Wariling); 2.Water Environment Protection and Flood Management Project of Dafuba area in Tongnan County.; 3. Flood and Wastewater Management Project of Longhe area in Shizhu County; 4.Flood and Wastewater Management of Wujiang River in Pengshui County. The overall implementation of the project was good. Tongnan Subproject was in the phase of bid evaluation and hadn't started working yet; Shizhu Subproject was in the stage of construction design and did not start bidding; Rongchang Subproject had come into operation and a contract of civil works was being implemented; Pengshui Subproject was in the phase of domestic review of preliminary design. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of CPMO, and project owners of county (district) level (including Rongchang, Tongnan, Shizhu and Pengshui), as well as the Designated Account Statement. 3. Accounting Policies A Designated Account is set for the financial management of the project in accordance with relevant provisions of the World Bank to ensure that the capital be used for specified purpose only. 3.1 The fiscal year of this report starts from March 5, 2015 to December 3 1, 2015. 3.2 The accrual basis and the debit/credit double entry bookkeeping method are adopted. 3.3 The exchange rate adopted to calculate exchange gains and losses was the 16 exchange rate on December 31, 2015, which is USD1= RMB 6.4936 yuan. 3.4 RMB is used as the recording currency of bookkeeping. 3.5 The Financial Statements were prepared according to the requirements of Accounting Methods for the World Bank Financed Project. 4. Explanation of Subjects 4.1 Total Project expenditures The accumulated project expenditure by the end of this year was RMB 85,357,317.71 yuan, including: Rongchang Subproject RMB 38,079,746.62 yuan, Tongnan Subproject RMB 34,839,740.02 yuan, Shizhu Suproject RMB6,547,612.97 yuan, Pengshui Subproject RMB 5,890,218.10 yuan. 4.2 Appropriation of Investment Loan The ending balance was RMB 0 yuan. 4.3 Equipment The ending balance was RMB 0 yuan. 4.4 Cash and Bank The ending balance was RMB34,537,568.88yuan, among which the fund in the Designated Account was USDO (equivalent to RMB 0 yuan) 4.5 Prepaid and Receivable The ending balance was RMB54,929,331.90 yuan, mainly covered: 1. Receivable land acquisition and house demolition compensation fee amounting to RMB10 million yuan of Shizhu Subproject (which should be returned by Shizhu Urban Construction & Development Company); 2. Prepaid land acquisition and house demolition compensation fee of RMB 44,669,576.9 yuan of Rongchang Subproject. 4.6 Payable The ending balance was RMB 32,427,624.37 yuan, mainly the revolving funds borrowed by the project. 4.7 Other Payables: The ending balance was RMBO yuan. 17 4.8 Retained Earnings The ending balance was RMBO yuan. 4.9 World Bank Loan: The accumulated front-end fee of the World Bank Loan by the end of this year was USD250,000, equivalent to RMB1,623,400.00 yuan, accounting for 0.25% of the loan. 4.10 Counterpart Funds: The total planned counterpart fund of this year was RMBl49,151,900.00 yuan, while the actual amount in place was RMBl40,773,194.12yuan, accounting for 94.3 8% of the plan. By the end of this year, the cumulative counterpart fund in place was RMB140,773,194.12 yuan, accounting for 21.87% of the plan, among which counterpart fund without compensation was RMB134,870,000.00 yuan and counterpart fund with compensation was RMB5,903,194.12 yuan. 4.11 Designated Account: The Designated Account was set in Chongqing Branch, China Everbright Bank in 2015, with the account number of 39411488000037562. This account is in the charge of Chongqing Finance Bureau. In 2015, the amount deposited by the World Bank was USDO, the interest earned was USDO, the amount disbursed from the designated account was USDO, the service charge was USD 0.Thus, the end balance was USDO (equivalent to RMBO yuan). 18