30 SEP 2D19 tARt f qLW4itfrf Hebei Provincial Audit Office of the People's Republic of China Audit Report ,V'kL C 2 019 ) 8 # HEBEI AUDIT REPORT (2019) NO. 8 Project Name: Hebei Air Pollution Prevention and Control Program Financed by the World Bank : 8623-CN Loan No.: 8623-CN Project Entity: Hebei Provincial Finance Department 2018 Accounting Year: 2018 目录 Contents 一、审计师意见..…,..…,..............................................................................……1 1 .Auditor&5 OPinion ...……,...........……,.…,.…,,........……,二,....……,二,..............……3 二、报表及报表附注.............................................................................……,.…5 n.Statements and Notes.............……,..…,.…,,…,..…,.…,.......……,.…,..…,.......……5 (一)20 17年度河北省大气污染防治专项资金使用情况汇总表.……,5 (i)Hebei Alr Pollution Control and Prevention Earmarked Funds Usage Sumn〕ary for 20 17.…,..…,..…,.......................……,....……,..............……5 (二)报表附注…,..…,..........................................................................……7 (11)Notes of Statements ..................................................................……,二9 三、审计发现的问题及建议..............................................................……,..…n nl.A双dit Findings and Suggestions.…,.,.…,.…,..…,....................................……13 一、审计师意见 审计师意见 河北省财政厅: 我们审计了世界银行贷款河北大气污染防治项目截至2018年12月31 日的20 17年度河北省大气污染防治专项资金使用情况汇总表及报表附注 (第5页至第10页)。 (一)河北省财政厅对报表的责任 簖制上述报表是你厅的责任,这种责任包括: 1.按照《河北省大气污染防治专项资金使用情况汇总表编制指南》和 本项目贷款协定的要求簖制报表,并使其实现公允反映; 2.设计、执行和维护必要的项目控制,以使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报表是否不存在重大 错报获取合理保证。 为获取有关报表金额和披露信.急的有关证据,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,对报表的合规性、公允性进行评 价。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。 1 (三)审计意见 我们认为,第一段所列报表在所有重大方面按照《河北省大气污染防 治专项资金佼用情况汇总表簖制指南》和本项目贷款协定的要求编制,公 允反映了截至2018年12月31日的河北省大气污染防治专项资金使用情 况。项目资金按计划佼用,报表中列示的项目收支和账户记录相对应,报 表中列示的支出符合规定。 我们提醒报表佼用者关注报表附注中关于编制基础的说明。河北省财 政厅簖制的河北省大气污染防治专项资金使用情况汇总表是为了遵循贷 款协定等规定。因此,报表可能不适用于其他用途。本段内容不影响已发 表的审计意见。 (四)其他事项 审计工作按照本项目的审计大纲进行,我们对报表中的资金进行了审 计。 本审计师意见之后,共同构成审计报告的还有两项内容:2017年度 河北省大气污染防治专项资金佼用情况汇总表及报表附注和审计发现的 _问题及“卿 地址:中国河北省石家庄市友谊南大街195号 邮政簖码:050051 电话:86一311一88606354 传真:86一311一88606120 2 1. Auditor's Opinion Auditor's Opinion To Hebei Provincial Finance Department: We have audited the Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2017(from page 5 to page 10) of Hebei Air Pollution Prevention and Control Program Financed by the World Bank as of December 31, 2018, and Notes to the Statements. Hebei Provincial Finance Department's Responsibility for the 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 Hebei Air Pollution Prevention and Control Earmarked Funds Utilization Summary Statement Preparation Guide and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the statements are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these 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 statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statements. The procedures selected depend on the auditor's judgment, including the assessment of the compliance and fairness of the statements.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 statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. 3 Opinion In our opinion, the statements identified in the first paragraph present fairly, in all material respects, usage of Hebei Air Pollution Control and Prevention Earmarked Funds as of December 31, 2018, in accordance with Hebei Air Pollution Prevention and Control Earmarked Funds Utilization Summary Statement Preparation Guide, and the requirements of the project loan agreement. Project funds were used as planned.The items listed in the statements correspond to the account records, expenditures specified in the statements are in compliance with applicable provisions of state laws and regulations. We remind users of the report to pay attention to the Notes of Statements on the preparation of the instructions. Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary prepared by Hebei Provincial Finance Department is to comply with loan agreements and other provisions. Therefore, the Statements may not be suitable for other purposes. This paragraph does not affect the opinion above. Other Matter The audit is carried out in accordance with the Terms of Reference for Annual Program Statements Audit.We have audited the funds in the Statements. The audit report consists of the Auditor's Opinion and two more parts hereinafter: the Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2017, and Notes to the Statements, Audit Findings and Recommendations. Hebei Prov' si64Aud Offico the People's Republic of China September 7 01 Address: N ou Lreet, Shijiazhuang City, Hebei Province, PRC Postcode: 05 1 Tel.: 86-311-886@( Fax: 86-311-88606120 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 Approved Budget Cumulative Actual Expenditures Progress No. Category Central Provincial /It Goeent Povrmeal Sub total Central ProvmncNal Suitta Central ProvmnlE Government Government Sub total Governnent Government Goverment Govincil Sub total Eanuarked Funds Earmarked Funds Earmarked Funds Eannarked Funds Earmarked Funds Earmarked Funds _ Industrial Pollution Contml 5,000,000.00 28,464.000.00 33,464,000.00 - 28,464,000.00 28,464,000,00 0.00% 100.00% 85.06% Dust Pollution Control 13,300,000.00 - 13,300,000,00 12,869,699.00 - 12,869,699.00 96.76% - 96.76% MotoriP o 20,000,000.00 569,066,550.00 589,066,550.00 20,000,000.00 533,932,877.00 553,932,877.00 100.00% 93.83% 94.04% IMotor Vehicle Pollution Control i@1$$j½1 Mt Road Vehicle Pollution I - 16,510,000.00 16,510,000.00 - 16,510,000.00 16,510,000.00 - 100.00% 100.00% Control 2 #rfl*i, rSt- } New Energy Vehicle 20,000,000.00 552,556,550.00 572,556,550.00 20,000,000.00 517,422,877.00 537,422,877.00 100.00% 93.64% 93.86% Promotion and Application Capai 90,123,500.00 - 90,123,500.00 76,941,384.26 - 76,941,384.26 85.37% - 85.37% Capacity Building SMiscellaneous 3,870,000.00 568,200.00 4,438,200.00 3,862,076.00 568,200.00 4,430,276.00 99.80% 100.00% 99.82% ## Total 851,728,403.00 640,053,500.00 1,491,781,903.00 706,398,353.70 604,381,501.60 1,310,779,855.30 82.94% 94.43% 87.87% 6 乙 ’虫靜傘駟計 午斗虫留丫物‘圃對爾誹午斗“吟雖話斗恥,,初算瞬井景目亟才F乞 “千萬切下萬嬸日I乞叮以吉 91侃至粤日日I叮I寺乙I叩工覃哪算戰舟景‘吟啡淤召篇目亟傘普鞏啡傘 ‘日死叮以至日I叮I方每田于山‘吟方留帝田言甲方算幹并景乙乞 ‘吟黔傘量切(合I〔蘊0乙〕勿柑葦)《單排畔啡華貿1駁擲田 恥哥荼亟每祟刻尚雲》¥梟耶壓》互瀉輒旱耶墾讖轟鞏辭口亟傘I&g 專取并景量萬’c ’妝擲田斗干荼孵襲魚游網而排不州啟恥’耶J險再丫擊’平瀉群 憐鄧鄴’丫竿粤黔酈娜’袖驀留馴賽母士聲貿1添’蘋貿1甘擲田斗干荼 亟爭寧刻尚與斗¥游旱’丫中旱于習方顱0乙針腎團軍吟啡切辛習手傘 國恥吟啡莘啡’z ’日IC叮乙1青6 10乞午日爾 丫口亟‘匹甭外g際畢甘擊蓄平可啊‘針鬃并萬必L上萬添目亟”實丁咚 并可啡奮聶盛隧珊(,)乞邵刻W讚鄧待彩(乞):盡寧丁鬱可盡邵尚與戲里 (z)!W辦峙半與f切不甘不丁丫軍妒緊可面磯令鄴不干不丁(I):守盼 土戶切中《半籕軍祈r.w扑轎斗祟粽事與斗¥旱昨墾》賽腎目亟傘’丫司陣備 尚與斗丫軍糁切不斗單軍下壓妒軍普并目自亟傘’ND一筑98丫合淌學‘匹 甭外g淌邵斗平鬱玲‘《淤料目盪》’《丫哄譚學》切目亟藝鰓翁斗擊蓄 平糁丫匹日以HL方9102壬馴准國華‘孿啡景章專斗平鬱鸞日9叮9寺 9 1 02壬(“目亟傘,,朴具土物)目亟磯刻尚孚斗¥耶壓淌邵斗擊當平 甘啡自亟’I 寫州華辭 不細鞏啡(亡) 4.贷款协定执行情况 截至2018年12月31日,项目共计提取世界银行贷款资金 445,1 93,598.00粎元,其中预付款121,500,000,00美元,先征费l,250,000.00 粎元,支付指标提款322,443,598.00美元。 5.中央、省级大气污染防治专项资金预算投入、实际支出及结余情 况 2017年中央、省级大气污染防治专项资金预算投入、实际支出及结 余情况。截至2018年12月31日,中央、省级大气污染防治专项资金预 算投入人民币1,491,751,903.00元,实际支出人民币l,310,779,555.30元, 结余人民币181,002,047.70元,支出进度87.87%。其中:中央大气污染 防治专项资金投入人民币851,728,403 .00元,实际支出人民币 706,398,353.70元,结余人民币145,330,049.30元,支出进度82.94%;省 级大气污染防治专项资金预算投入人民币 640,053,500.00元,实际支出人 民币604,381,501.60元,结余人民币35,671,998.40元,支出进度94.43%。 专项资金主要用于燃煤污染控制、工业污染治理、扬尘污染治理、机 动车污染治理、能力建设等方面。 6.其他需要说明的事项 2017年度河北省大气污染防治专项资金使用情况汇总表中批复预算 投入数与去年不一致,是由于部分地区调整预算造成的。 8 ii ) Notes of Statements Notes of Statements 1. Project Overview Hebei Air Pollution Prevention and Control Program (the project) funded by World Bank (WB) was approved by the Board of Directors of WB on June 6, 2016. Chinese Government officially signed the Loan Agreement and Project Agreement with WB on July 12, 2016, and received a VVB loan of USD 500,000,000.00. The loan number is 8623-CN. The target of the project is to reduce specific air pollutants emission in Hebei's key industries. The project includes the following parts of Hebei Air Pollution Prevention and Control Action Plan Implementation Plan: (1) comprehensive control of industrial companies and reducing multi-pollutants emission in key industry sectors; (2) area pollution control and dust control; (3) mobile source emission prevention and control; (4) monitoring and warning system and planning tools. The project has 7 disbursement indicators corresponding with the World Bank loan of USD 500,000,000.00. The closing date of the project is December 31, 2019. 2. Consolidation Scope of the Statements The consolidation scope of the statements includes 2017 Provincial Summary Statement of the Utilization of Central and Provincial Air Pollution Prevention and Control Earmarked Funds. The Summary Statements don't include the using of funds in areas such as residential heating, elimination of coal-buming boilers, convert improvement of coal-burning boilers, elimination of outdated production capacity, promotion of industry transformation and upgrading. 3. Main Accounting Policies 3.1 The statements were prepared according to the requirements of Hebei Air Pollution Prevention and Control Earmarked Funds Utilization Summary Statement Preparation Guide (Ji Cai Rai C2017 -7 1) issued by HPDF. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 3 1. The statements are the third preparation of this project. The accounting covers the expenditure incurred flom January 1, 9 2017 to December 31, 2018. 3.3 The accounting of the project follows the accounting principle of accounting on the cash basis, with RMB as functional currency. 4. Implementation of the Loan Agreement As of December 31, 2018, the amount of withdrawn World Bank loan had accumulated to USD 445,193,598.00, of which the withdrawal for prepaid was USD 121,500,000.00, the withdrawal for front-end Fee USD 1,250,000.00, and the withdrawal for disbursement indicators was USD 322,443,598.00. 5. Budget Input, Actual Expenditure and Balance Status of Central and Provincial Air Pollution Prevention and Control Earmarked Funds Budget input, actual expenditure and balance status of central and provincial air pollution prevention and control earmarked funds for 2017. As of December 31, 2018, the budget input was RMB 1,491,781,903.00 yuan, the actual expenditure was RMJB 1,310,779,855.30 yuan, the balance was RMB 181,002,047.70 yuan, and the expenditure progress was 87.87%. For central air pollution prevention and control earmarked funds, the budget input was RMB 851,728,403.00 yuan, and the actual expenditure was RMB 706,398,353.70 yuan, and the balance was RMB 145,330,049.30 yuan, and the expenditure progress was 82.94%. For provincial air pollution prevention and control earmarked funds, the budget input was RMB 640,053,500.00 yuan, and the actual expenditure was RMB 604,381,501.60 yuan, and the balance was RMB 35,671,998.40 yuan, and the expenditure progress was 94.43%. The funds were mainly used for coal burning pollution control, industrial pollution control, dust pollution control, motor vehicle pollution control, capacity building, etc. 6. Other Explanation for the Financial Statements Due to the adjustment of budget in some regions, the total approved budget of the Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2017 is inconsistent with the amount of last year. 10