Gansu Provincial Audit Office of the People's Republic of China Audit Report ýýÑ EK 201.93 3 -5: GANSU AUDIT REPORT [20199 NO. 3 Project Name: World Bank Loan Gansu Rural-Urban Integration Development Infrastrueture Project k: 8480-CN Loan No.: 8480-CN Project Entity: World Bank Loan Rural-Urban Integration Developinent Project Wu Wei City Project Leading Group Office World Bank Loan Gansu Rural-Urban Integration Development Infrastricture Project Linxia County Project Implenentation Office 4 0 2018 Accounting Year: 2018 Contents LiAuditor Opinion ........--. --.. ~ . . 3 IL1 Financial Statements and Notes to the Financial Statementsi 6 ( -- ) f A V . ........ . .... - .. .. --- . ... ...... 6 i. Balance Sheet ... ........ . . ...11 .. 6 ( ) lx i t i ................. . . .. ... ........ 8 ii Summary of Sources and Uses of Funds by Project Components .8 iii. Statement of Implementation of Loan Agreement i .12)fP 41- . .... ..... 1.2 iv. Special Account Statement2.... . 12 ( - ) mt d -ý _IK* t ± ................ ........ ........ ........... 14 v.Notes to the Financial Statements ...18 ..†....22......... ......22 II. Audit Findings and Recommendations ...23 一、审计师意见 审计师意见 武威市利用世界银行贷款建设城乡融合发展核心区基础设施项目领导小 组办公室、世行贷款临夏县统筹城乡发展基础设施项目执行办公室: 我们审计了世界银行贷款甘肃统筹城乡发展基础设施建设项目2018 年抢月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 行情况表和专用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:21页)。 (一)项目执行单位及甘肃省财政厅对财务报表的责任 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 况表是世行贷款临夏县统筹城乡发展基础设施项目执行办公室(以下简 称临夏项目办)的责任,簖制专用账户报表是甘肃省财政厅的责任,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 1 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 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,公允反映了世界银行贷款 甘肃统筹城乡发展基础设施建设项目2018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 我们审查了本期内报送给世界银行的第29至44号提款申请书及所附 资料。我们认为,这些资料均符合贷款协议的要求,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题及建议。 中华_一户少‘’丫计厅 于.,断5嫣17擎 地址:中国甘肃省兰州市民主东路1的号 邮政簖码:7300的 电话:86一93卜84 18 4 21 传真:86一93卜4609333 2 I. Auditor's Opinion Auditor's Opinion To: World Batik Loan Rural-Urban IntegTation Development Infrastructure Project Wu Wei City Project Leading Group Office, World Bank Loan Gansu Rural-Urban Integration Development Infrastructure PrQJect Linxia County Project Implementation Office: We have audited the special financial statements (from page 6 to page 21) of World, Bank Loan Rurat-Urban Integration Development Infrastructure Project, which comprises the Balance Sheet as of December 31, 2018, the Summary of Sources. and Uses of Funds by Project Component, and the Statement of Impletnentation. of Loan Agreement and the Special Account Staterrient for the year then ended, and Notes to the Financial Statements, Project Entity's and Gansu Provincial Finance Department's. Responsibility for the Financial Statements The preparation of the Balance Sheet, Statement of P 'cot investment progress, Statement of Pr ject implementation progr . ess, Statement of Implementation of Loan Agreement. is the responsibility of World Bank Loan Gansu Rural-Urban Integration. Development Infrastructure Project Linxia County Project firiplementation Office Oterein after called "Linxia County PMO"'), while the preparation of the Specia I Account Statement is the responsibility of Gan sit ProvincialFinanceDepartment, whichincludes- i. Preparing aiid fair presenting. the accompanying financial statements in. accordance vAtli Chinese accounting standards and system, and the requirements of the project Loan. agreement; ii, Designing, implementing and maintaining necessm-y 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 opini-ou 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 compl y with ethical requirements: and plan. and perf6rm. 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 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. Audit Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project financed by the word bank as of December 31, 2018, 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 loan agreement. Other Matter We also examined the withdrawal application N0.29 to No.44 and the attached documents submitted to World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan 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. Gansu Provincial Audit Office of the People's Republic of China May 17, 2018 4 Address: No. 109 Democracy East Road, Lanzhou, Gansu, China Postcode: 730000 Tel: 86-931-8418421 Fax:86-931-4609333 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 (-) %4-#EFfl i Balance Sheet BALANCE SHEET 20184$12 )l 31 n (As of December 31, 2018) Project Namne: World Bank Loan Ganså Rural-Urban Integration Development Infrastructure Project 4äkJ -1 * R 4l . j i JA b # ,t FS Š . Åk f Prepared by: Wuwei City PMO , Linxia County PMO Currency Unit: RMB Yuan Application Of Fld 3egining Balance Ending Balance Sources of Fund B2ginning Balancc Ending Båalancc 1. 634,67,422.87 834,183,755,45 TotalProject Approprualin 28 88,066,344.89 99,129669,$9 Proj CetFunds 2 .*29 Fixed sset Tr ferre Pjojeat Capital and Capital Surplus Constructwin Exapenidtures 3 [nldn rns3 Io be risposed 3. Riw 14[ ¯21 587-49123.98 799,413,686.36 ivestmients Tra nsfencd.i)ut etal Project Lo.an. Constru,ion in-Progres6 l 5 63.4;67r422 87 3tjtnvment Lan 32 87;949,125.98 799,413,86 36 hk Fio r11) 33 587,949,125.98 70413,686.36 Investment Lonn Reexivable oreign L can Inöluding: WniId Bank 7 -ncludi IDA 34 - Investment L"an Recivable Appropriheln of [nvcittnnt 8 IBRD . 587,94;12.98 799,413,686,36 Lo:in 579 Includm1g Appropnation uf 9 TeIhnical coopcafion 36 World Bankoavestment Lon M10 Få 37 . Equipment GoFlancing Inclnding; Equiontent LoEsas [1 D)Mkåtk 38- in Suspense Jä (To be continued) 6 BALANCE SHEET (continued) 2018 412 }J 31 E (As of Deceinber 31, 2018) J731 t ýý 1: €¶ŠR 4:, ýk 4 ýxtj ß AÀ A 3ýT n, && -ý tÆ f Project Name: World Bank Loan Gansu Rural-Urban Integration Development bifrastrueture Project $iR*i: f ÉfM JsW i}É #'fŠi:få1k Prepared by: Wuwei City PMO ,Linxia Countv PMO Currency Unit: RMB Yuan Applicafionoud n eginningBalance Ending Balance Soureos OfFund 1ie 12 1OQ.516,D7L.90 99,047,096.78 2 9- Toåta] C"sh an d BAnk· Oleroa 1. lEt4iIbt3Slø±R 13 ok 13 2,432,013.85 7.355,108." Appropd a on oflnvestment 40 nuluin .t 14 98,083974 91f9l1,506.59 41 Ineluding, SpecialAcconnt Including WadTd Bank Lcian 2. I& Å 60.31 481 31*L~ZM~2 42-- Cash: on and 15 Bond Fund rota1 Pepaid and Recciv2ble 16 14S86,O3025 17,l.17,747,86 ConstazionExpandituresta 43 a c OffsLet Inchuding; World Bank Lemn 17 - 44 73,3,742.57 51,511,4731 Interest Reeivabele Woran 45 Colmmilment Fee -neunWadBkLon 4 Renceivame Intre,st Paylble Torld Bank Loan Service- 19 - - World. Bank Lon. 4 Fee Rc ivtble Comnmitmene Fe Paa ble 22 1 ff~* 4, -A, %, , t _ Markelable Securitica 20 - - World Bank Loa Service Fe 47 Payable 21 -45 Tota FLxed A21s Oter Pavabls 22 - 4 Fie C~d Asoes. Cost Approprdation o Fund Less As umulated 23 - n50 23LS11L8 29377<053 Deprcimnton ________ 24 - Fixud Asneta Net Fixed Aasls Pendig 25 - Disposal Fixed Anees Losses in 26 TSua o W Fund 27 750,080;52iS2 950,34860009 Tt 51 750,080.525.02 950,348,600.09 ToýtaI kpplitetio.n of Fund Te 1. 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Special A mcount) Total advance to Special Account.accounted for at 12/31/2018 15,000,000.00 13 〔五)财务报表附注 财务报表附注 1.项目概况 本项目贷款号8480一CN,通过使用世行贷款实施甘肃统筹城乡 发展基础设施建设项目的武威和临夏县两个子项目,主要建设内容 为市政道路、农村公路及咨询服务与能力建设。本项目协议于2015 年5月25日签订,2015年8月21日生效。本项目估算总投资为: 139,589.29万元,拟申请世行贷款15:000.00万美元(约折合人民币 91,500.00万元,按l粎元:6.10元人民币换算),贷款期限25年 (含宽限期6年),预计于2021年6月30日关账。 2.财务报表编制范围 本报表财务数据来源及簖制主体为:世行贷款凉州区统筹城乡 发展基础设施项目领导小组办公室〔以下简称凉州区项目办)、世 行贷款甘肃省统筹城乡发展基础设施建设项目古浪县子项目办公室 (以下简称古浪县项目办)和世行贷款临夏县统筹城乡发展基础设 施项目执行办公室(以下简称临夏县项目办)提供编制数据,由甘 肃省项目协调办公室编制汇总。 3,主要会计政策 3 .1本报表主要执行《世界银行贷款项目会计核算办法》财际字 〔2 0 00〕13号及《国有建设单位会计制度》等会计制度。 3.2会计核算年度采用公历年制,即公历每年的I月】日至12 月31日。 3.3本项目会计核算以“权责发生制”作为记账原则,采用借贷 复式记账法,以人民币为记账本位币。 3,4、本报表中核算人民币与粎元汇率为:2018年12月31日国 家外汇管理局官方汇率1:6,8632。 l4 4、报表科目说明 4.1项目支出: 截至20]8年12月3]日:,项目本期支出人民币.199,505,332.58 元,累计支出人民币834,183,755 .45元,占总投资计划的59.75%, 其中: 临夏县项目本期支出人民币57,809.921.邸元,累计支出人民币 271,765,435.16元,占总投资计划的55.47%。 古浪县项目本期支出人民币101,595,882.05元,累计支出人民 币231,254,007.82元,占总投资计划的 70.11%& 凉州区项目本期支出人民币40,099,528.87元、累计支出人民币 331,164,312&47元,占总投资计划的57.48%。 4.2货币资金: 截至2018年12月31日,货币资金余额为人民币99刀47,。96.78 元,其中专用账户存款余额人民币91,691,506.59元, 4.3预付及应收款: 截至2018年12月31日,应收款合计为人民币17,117,747.86 元,其中:临夏县子项目应收款人民币1,39。,。0000元;古浪县项 目应收款人民币2,894,121,53元;凉州区子项目应收款人民币 12,833,62633元。 4.4项目拨款 截至2018年12月31日,项目配套资金到位人民币 99,129,669.89元,占总项目计划20.610,0,其中: 临夏子项目配套资金实际完成约人民币4763 .00万元:其中货 币资金到位人民币20,400井90.85元(耗牛路、尹集连接段、新集连 接段在国有储备土地上建设,政府无偿划拨估算土地成本约人民币 2723.00万元),内配资金到位率约占已完工项目计划数的 58 .00%。 古浪县子项目配套资金到位人民币34,77九35江00元,占项目计 划内配资金的42,73%。 凉州区子项目配套资金到位人民币43乡57,829.04元,占项目计 划内配资金的20,49%。 l5 4.5项目借款 2018年12月3[日余额人民:币799,们3,686.36元,其中:临夏 县子项目借款余额人民币237,484,9Q082元;古浪县子项目借款余 额人民币184,806产06.76元;凉州区子项目借款余额人民币 285.552刀20.85元;省级专用账户首次存款余额人民币91,570,357.93 ‘兀。 4.6应付款 2018年12月3i日应付款项余额人民币51,511,473.31元,其 中:临夏县子项目应付款项合计为人民币川,617,270.11元,古浪县 子项目应付款为人民币14,976,156.只元,凉州区子项目应付款为人 民币14,9工8,046.69元。 5、留成收入 2018年12月31日余额人民币293:,770.53元,主要为银行存款 利息收入等,其中:临夏县子项目余额人民币13丸229&33元;武威 子项目余额人民币4从39254元,省级专用账户利.息净收入人民币 121,]48.66元。 6、专用账户使用情况 本项目专用账户设在招商银行安宁支行,账号为 93 1902410532999,币种为粎元。专用账户首次存款15,000,000,00 粎元。2018年报账支付25,201,614.36美元,截止本期末已申请但未 回补金额为1,657,&5.10粎元,账户服务费累计支出430.00美元, 利息收入18力81.92粎元。本期末专用账户存款余额为 13,359,576,52美元。 7、贷款项目协定执行情况 2018年12月31日,本期提款报账25,201,614.36美元。累计提 取利用世界银行贷款资金11氏478,273.45美元,其中临夏县项目用 款34,602,649.03粎元;古浪县子项目用款26,927,148.67美元,凉州 区子项目用款41,606,250.85美元,专用账户周转金期末余额 I6 13,359,876名2笑元,本期期末已申请报帐但尚未回补金额 l,657,775、10美元。 象其它需要说明的情况 项目资金平衡表中国际复兴开发银行贷款期末数和期初数之 差,与项目进度表中反映本期发生额,以及贷款协定执行情况表本 期提款数不一致,是由于历年汇兑损益形成的。 镼 ]7 IV. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The Project Loan No. is 8480-CN, through World Bank Loan Gansu Gansu Rural.-Urban Integration Development Infi-astructure Project Implementation iii WuWe.1 City and LinXia County, the inain construction contents are urban roads, rural roads and. consulting services as. well as capacity de velopm.ent. The Loan Agreement was signed on May 25, 2015 and became effective on Aug.21, 2015, The estimated total amount is RMB 1,.395,892,900.00 Yuan., in which World Bank loan USDI50, 000,000.0.0, converted into R . NO Is 915,000,000.00 Yua n(IUSD=RMB. 6,1 Yuan) . The loan will have a 25-year tenn (including a grace period of 6 years). The account of the project. will be closed on June 3 0, 202 1. 2. Scope of the Fin an.cial Statements The scopes of the financial. statements cover the financial statements of World Bank Loan Rural-Urban Integration Development Infrastructure Project Liangzhou Distiret Leading Group Office (herein after called "LiangZIIOLL District PMO"), World Bank Loan Gansu Rural-Urban Integration Development lnfrastruct= Project Gulang County Project Office (herein. after called "Gulang County PMO"') and World Bank Loan Gansu. Rural-Urban Integration Development Infrastructure Pro"ect Linxia Co.unty Project Implementation Office (jierein after called "Linxia County PMO"') and the collected and summarized work pro'Vided. by Gansu Provincial Project Coordination PMO. I.Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methodsfir the World Bank Pinanced Project ((,aijizf[2000JKo. 13) and Accounting systen, of State owned Construction Units. 12 In accounting practice, the Gregorian cafendar year is adopted as the fiscal year from. January I to December 3 1. 3.3 The accrual basis and the debit/credit double entry boold