Chongqing Municipal Audit Bureau of the People's Republic of China Audit Report *,r'*tK [2018]) 58 - CHONGQING AUDIT REPORT [20181 NO.58 Project Name: Chongqing Small Towns Water Environment Management Project Financed by the World Bank : 8456-CN Loan No. : 8456-CN Project Entity: Chongqing Development and Reform Commission 4dt+#L: 2017 Accounting Year: 2017 目录 Contents 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 Statelllents and Notes to the Financial Statements…，.．……5 （一）资金平衡表．...................．……，.,.．…，..............．……5 1 .Balance Sheet ....．……，.........．……，．……，.．…，.,.．……，……5 （二）项目进度表二，.................．……，.,.．…，…，…，二，.,.，……7 11,Sulnmary of Sources and Uses ofFunds by Project Component二，7 （三）贷款协定执行情况表．...............................．……，.．…9 111.Statement ofllllplementation ofLoan Agreement...........．……9 （四）专用账户报表．．……，…，.,,,..............................．……10 iv .Special Account statement.．…，.,.．…，.,.,，…，.............．……10 （五）财务报表附注．.........．……，.．……，....................．……12 v .Notes to the Financial Statements..............．……，....．……，二15 三、审计发现的问题及建议…，.,．…，…，.......................．……，…，.18 Hl.Audit Findings and Recommendations......．……，二，……，…，.．……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2017年12月 31日的资金平衡表及截至2017年12月31日的项目进度表、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5页至第14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橱示了审计工作，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。我有J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。在进行风险平估时，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。 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 l 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簖制，公允反映了重庆市小城镇水环境综合治 理项目2017年12月31日的财务状况及2017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 我们还审查了本期内报送给世界银行1号至2号提款申请书及所附资料。 我们认为一上述资料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 “附注和审假现的问一瓤匆 地址：中国重庆市和匕区龙溪街道金山路8号 邮政簖码：401 147 电话：+86一23一67523216 传真：十86一23一67523216 2 1. Auditor's Opinion Auditor's Opinion To Chongqing Development and Reform Commission We have audited the special purpose financial statements (from page 5 to page 14) of Chongqing Small Towns Water Environment Management Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2017, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Designated Account Statement for 2017, and Notes to the Financial Statements. Project Entity and Chongqing Finance Bureau's Responsibi1ity 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 conu-nission, 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 systen-4 and the requirements of the project loan agreement; ii. Designing, implementing and maitai nmg necessary internal control to ensure that the financial statements are free from material mi'sstatement, 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 selected depend on the auditor's judgrnent, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk 3 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, 2017, its financial receipts and disbursements, the project implementation and the receipts and disbursements of Designated Account for 2017 in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter We also examined the withdrawal applications from No.1 to No.2 and the attached documents submitted to the World Bank during the period. In our opinion, these documents comply with the project's 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. Chongqing Municipal Audit Bureau of the People's Republic of China June 30, 2018 Address: No.8 Jinshan Road, Longxi Street, Yubei District,Chongqing, P.R. China Postcode: 401147 Tel.: +86-23-67523216 Fax: +86-23-67523216 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 二、财务报表及财务报表附注 11 .Financial Statements and Notes to the Financial Statements （一）资金平衡表 1.BalanCe Shcct 资金平衡表 BALANCE SHEET 2017年12月31] (A、of December 31,2017) 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 Pro iect Name:Chon只ain只Small Towns Water Environment。，丁．。二。、， 一“~&～七UrrenCV Unlt：找M廿丫Uall Management尸工OJeCt厂Inance口Oy tne昨Or10匕anK 易 5 资金平衡表（续） BALANCE SHEET(continued) 2017年12月31日 (As of December 31,2017) 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 ProjectN日川e:C}longqings:nall To们sw日七er Enviro:lmentM且nagell;ent Projoct Fi:lallced by the Culrency Unit:RMB Yua,1 鳍 6 1 �' � а_ � у �.' 7� � с Ш Р д� а° 1L� р� '�'^Z -� +' � � � � о а о м г�-� с�о а�о �� ��h сд '"� N С С Lti о а О д� tS] 'с'1' [� � г� Е ti tЛ 6� cCJ � � � � � г'� � г1=Э _ �� о r' ,� ,� и ,� ,�, с� с� г� г� У � Е� � ;� � U л � � � N т � � � � c�r о� г- �п cn оо ti оо и�о � � ,--� . с� м c.i e.i с+� д+ д+ ti и ti М� s-� �-{ �' т c�i е`�.� ti � � ,�, c�i а� г� е.� д� .�. �л ,� ni Г � у -А'? ¢ 00 N М ц7 �' О D7 r] О N �--г ,--i о СО О 6Э Lвв[ н 1ц М CL� [+'] 6� ц7 6� N д' СО L� N �j' �,�`�Ск � °�° и� � ti � ��гs са .� г-� о� � с� оо ai о ti Iц •,� � о .--� о с� ti гд �n .-� с.� г- �,--� ,� с� .� W �+ ^ _ о � сд �n д+ о ц� r� � � r �' ti м � оо �л _ � �� � сд м сц � м о т г�s �- �n гд v� со .--� а� U с д' н ,н С] N •--е � l` LП 00 д" о О N н 1 о Е � � � � 4 о о ,-, �n о о О о � д'' О О а о 4 а О о О а о О о а о �гi о� }с� .о о о а о rn ti о о о о о U :к� о о о о 4 д� о о о о о о ;� 0., � о � � � � о о о о о � � а� д+ оо а � �л о о � о а �� р ti оо о t� м N о� � iл г� N U .Q,� О [� N СО С4 N � � LГэ СО д'� С � о N м [� д� С� W .н N д� со со cV ,н in оо сгi ci� м � со � N N м с� }Н1 '-� .--i о х � а � � � о � .� о � � м N �н � -н h+�1 .. о a�i +' о�'о :+� м � ш � � о � � � � �� � � � �n Ln �n с.о с� � о о N N ' О О r^� А� �, ,д �� Е� r, � с�д �+ � д+ о о i � '-' ш +� � ш х, r-� м � ~� I../ � сса р U 'Q N е.� ,7 ��w � � � ,�}�- с� �р в� со оо �, .н о �п о � �.э ,--� д�+ и�n �n ,� � у•,�} � �о К о � •н ,� ra ,н cv cQ о сд со .-. оо cv д+ ,� о � 7� О а-�о с�� о �г c�i cv c�i �ri со о ,� �+ с.о со � д� c.i ш оо � с • ш�-н о ti ti м о� г� �о � оа о а+ � оо �+ � га О�J U' � т �, д.. �аа � м о а с� а� � о о о с� ti са д� оо оэ о� �Т's �.о +� +� � а. о а� о� .н г_о � ,--� � ti со о о� со ti сл д-� � п w� о с д� � � д+ ш о kn ,--� �о оо .н �r в� о аа ,� ,-, • н Ф Ф д� � L� L� !�] и7 � l� r'J lC] L� о м д'� L[� ,-r lti � ' '� �ч � С � �` ' А �7 О �Ч �. 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Designated Account Statement * F * P a AI *E DESIGNATED ACCOUNT STATEMENT LN8456 ff-Ni: uepository Banic: uliongqmg i3rancti Loan No. LN8456 China Everbright Bank 2017 )PK-q: 39411488000037562 Fiscal Year: 2017 Account No:39411488000037562 ANA'-ft: MkrlknR Prepared by: Chongqing Finance Bureau 9, J-A M P M f Tf;i N Project Name: Chongqing Small Towns Water Environment Management Project Financed by the World Bank Alft: Rifi-194**R: A5 Part a: Activity for the Current Period Currency: USD 4 H :L A - Item Amount fLF VJ -Ij , R 3,995,510.49 Beginning Balance N Add: 1. ftMVT*A Total Amount Deposited by World Bank 12,590,152.15 ( I ) J- 9 Civil works 7,800,058.40 (2) !Qi?r, l -ilURrPti) 14Equipn-ient,Consultants'Services and Training 790,093.76 (3 ) TH-- Z)QK P Designated Account 4,000,000.00 2. f US & A Total Interest Earned this Period 2, 305.61 A Deduot- 1. * * J J-4 To tat Amount Withdrawn 7,017,088.05 ( 1 ) :L 31 Civil Works 6,086,392.53 (2) a-Zr Equipment 321,421.04 (3) Consultants' Services and Training 609,274.48 2JIM&AVz ffi interest Earnings Transferred-out 3. ft Total Amount Recovered by World Bank 4. -T- 4-15'1:5E ffi _Bank Charges W -itg) EndingBalance 9,570,880,207 (The notes is an integral part of the financial statements) 10 DESIGNATED ACCOUNT STATEMENT (continued) Prepared by: Chongqing Finance Bureau TH - f J': ~I J- V 6ht 10 1J9& r4 J, 11 * 9N 1A9"r,WPiE) H 41, TC Project Name: Chongqing Small Towns Water Environment Management Project Currency: USD Financed by the World Bank B J,,3 : f-TYWPiJ-J PART B-Account Reconciliation 1. 4tAWRWitX4atm 10, 000, 000. 00 Amount Advanced by World Bank A #u1 Deduct: 2. ft A _R J_En]_q,t 4) Total Amount Recovered by World Bank 3. tN4f45tWPl X4 4A# 10, 000, 000. 00 Outstanding Amount Advanced to the Designated Account at the End of this Period 4. tA)fWTh Ending Balance of Designated Account t)t1 Add 5. A 2017412) 319 E ___1!fA [__##R Amount Claimed but not yet Credited at December 31, 2017 Application No. 6. AY201712AJ312 EH r@*kt1K( Vj 431,766.30 Amount Withdrawn but not yet Claimed at December 31, 2017 7. fl .4IT -Fitf 1__7_____ Cumulative Service Charges nI> Deduct 8. ttEtA (4AflikfPl ) 2, 646. 50 Interest Earned (if Included in Designated Account) 9. 1 T ZK,fl F)i t 4Ji 429, 119.80 Total Advance to Designated Account Accounted for at the End of this Period ~4#IKWiW8)J fi&A3$40 (The notes is an integral part of the financial statements) 11 （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贷款号为8456一CN, 项目实施旨在降低城市洪水风险，改善项目实施区县污水基础设施。项目 于2015年3月5日签订贷款协定，计划总投资13亿人民币，其中世行贷 款1亿粎元。贷款期20年（含宽限期5年），计划实施5年，关账日期为 2020年12月31日。项目执行单位为市发展改革委，项目共涉及4个区 县，具体内容为：1．荣昌懒溪河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项目；3．石柱县龙河城区堤防及水 环境综合治理项目；4．彭水县靛水新城鸟江滨江段防洪护岸综合治理项 目。 2．财务报表编制范围 世界银行贷款重庆市小城镇水环境综合治理项目包括荣昌区、撞南 区、彭水县、石柱县4个子项目。本表的汇总范围包括所有子项目的财务 报表和市财政局的指定账户报表。 3．主要会计政策 项目财务管理按世界银行项目有关规定设置账户，做到专款专用。 3.1本表以2017年1月1日至2017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20 17年12月31日的决算汇率（l美元＝6.5342元人民币）核 算外汇损益； 3.4以人民币为记账本位币； 12 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 核算。 4服表科目说明 4.1项目支出 截至本年末项目累计支出263,066,681.26元，其中：荣昌项目支出 73,451,332.38元；憧南项目57,613,909.27元；石柱项目85,529,527.25元； 彭水项目46,471,9 1 2.36元。 4.2拨付所属投资借款二 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：119,330,701.55元，其中：指定账户存款9,570,880.20美 元（折合人民币62,535,045.40元）。 4.5预付款及应收款 期末余额108,0 18,4 91.47元，主要为：1．撞南预付及应收款 犯，307,055.67元。主要为：拨付梓憧街道办事处实施的征地拆迁费和预付 工程款；2．荣昌项目预付及应收款65,562,802.34元，主要为预付工程款和 预付征地补偿款。 4.6应付款 期末余额21,519,685.78元，主要为项目应付工程款项及质量保证金 等。 4.7其他应交款： 期末余额O元。 13 4.8留成收入： 期末余额1,717,292.76元。主要为石柱子项目没收山东省水利工程局 有限公司投标保证金。 4.9世界银行贷款 截至本年末累计发生世界银行贷款18,840,152．巧美元（折合人民币 123,105,322.18元），为贷款总额的18.84％。 4.10配套资金 本年配套资金计划数192,760,238.20元，实际到位126,361,233.31元， 完成计划数的65.55％。 截至本年末配套资金累计到位344,073,573.56元，完成项目总计划 56.71％。其中：无偼配套资金238,316,495.n元，有偿配套资金 105,757,078.45元。 5．指定账户使用情况 根据本项目贷款协定的要求，重庆市财政局于20 15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。2017年，该账户向世 界银行提款12,590,1 52.15粎元，利息收入2,305.61美元，发生支付 7,017,085.05粎元，期末余额9,570,880.20美元（折合人民币62,538,045.40 元）。 l4 V. Notes to Financial Statements Notes to Financial Statements 1. Project Overview The loan No. of Chongqing Small Towns Water Environment Management Project Financed by the World Bank is 8456-CN. The objective is to reduce flood risks and improve wastewater infrastructure service. The loan agreement was signed on March 5, 2015. The planned investment is about RMBI.3 billion yuan, including USDIOO million of the World Bank loan. The project covers 2 counties and 2 districts, and the main activities include: 1. Flood and Wastewater Management Project of Laixihe in Rongehang District; 2.Water Environment Protection and Flood Management Project of Dafoba area in Tongnan District; 3. Flood and Wastewater Management Project of Longhe area in Shizhu County; 4.Flood and Wastewater Management of WuJiang River in Pengshui County. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers sub-projects of Rongchang, Tongnan, Pengshui and Shizhu, as well as the Designated Account statement prepared by Chongqing Finance Bureau. 3. Accounting Policies The financial management of the project is in accordance with relevant provisions of the World Bank to ensure the capital can be used for specified purpose only. 3.1 The fiscal year was from January 1, 2017 to December 31, 2017. 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 exchange rate on December 31, 2017, which is USD I = RMB 6.5342 yuan. 3.4 RMB is used as the recording currency of bookkeeping. 3.5 The Financial statements were prepared according to the requirement of Accounting Methods for the World Bank Financed Project issued by MOF. 15 4. Explanation of Subjects 4.1 Project Expenditure The accumulated project expenditure by the end of this year was RMB263,066,681.26 yuan, including: Rongchang RMB73,451,332.38 yuan, Tongnan RMB57,613,909.27 yuan, Shizhu RMB85,529,527.25 yuan, Pengshui RMB46,471,912.36 yuan. 4.2 Appropriation of Investment Loan The ending balance was RMBO yuan. 4.3 Equipment The ending balance was RMBO yuan. 4.4 Cash and Bank The ending balance was RMB119,330,701.55 yuan, among which the fund in the Designated Account was USD9,570,880.20 ( equivalent to RMB62,538,045.40 yuan) 4.5 Prepaid and Receivable The ending balance was RMB108,018,491.47 yuan, mainly including: 1. RMB32,307,055.67 yuan of prepaid and receivable funds of Tongnan, mainly land acquisition and house demolition compensation fee appropriated to Zitong Street Office and prepaid project funds ; 2. RMB65,562,802.34 yuan of prepaid and receivable funds of Rongchang, mainly prepaid project funds and prepaid land acquisition and house demolition compensation fee. 4.6 Payable The ending balance was RMB21,519,685.78 yuan, mainly the payable project funds and the quality guarantee deposit. 4.7 Other Payables The ending balance was RMBO yuan. 4.8 Retained Earnings The ending balance was RMB1,717,292.76 yuan, mainly the tender bond confiscated by Shizhu which was provided by Shandong Hydraulic Engineering Bureau Co., Ltd. 4.9 The World Bank Loan: 16 By the end of the year, the accumulated withdrawal amount of the World Bank loan was USD18,840,152.15(equivalent to RMBl23,105,322.18 yuan), accounting for 18.84% of the total loan. 4.10 Counterpart Funds: In 2017, the counterpart funds in place were RMBl26,361,233.31 yuan, accounting for 65.55% of the annual plan(RMB 192,760,238.20 yuan). The cumulative counterpart funds in place were RMB344,073,573.56 yuan, accounting for 56.71% of the total plan. Hereinto, the counterpart funds without compensation were RMB238,316,495.11 yuan, and the counterpart funds with compensation were RMB105,757,078.45 yuan. 5. Designated Account According to the loan agreement, 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 2017, the withdrawal amount from the World Bank was USD12,590,152.15, the interest was USD2,305.61, and the disbursement was USD7,017,088.05.Thus, the ending balance was USD9,570,880.20 (equivalent to RMB62,538,045.40 yuan). 17