28 JUN 2019 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report WtFt4 k (2019) 24# AUDIT REPORT (2019) NO. 24 Projeet Name: GEF Mainstreaming Integrated Water and Enviror-nent Management Projeet TF0A2428 Grant No.: TF0A2428 Proj ect Entity: International Environmental Cooperation Center A tfA: 2018 Accounting Year: 2018 目录 Contents 一、审计师意见,,.…,.,,.,.,二,二,,,,,....……,二,.,.,..……,.................................……1 工.Auditor&sOPinion…,,,.,……,.,,,.,……,.,二,.,,.,..…,,.…,..........................……3 二、财务报表及财务报表附注........……,............……,.,……,.,二,二,......……,.5 11 .Financial Statemeflts and Notes to the Financial Statel的eflts..........……5 (一)资金平衡表二,..……,.........……,…,.,.…,…,二,.,.,,.,,…,,.…,......……,二,5 1 .Balance Sheet..……,,.,……,.…,.,.,,,,二,二,…,,,,,……,............................……5 (二)项目进度表,二,,二,,.…,二,,,二,.,.............……,...............……,........……6 11.Summary of Sources and Uses ofFunds by Project Component,.,.,6 (三)赠款协定执行情况表.........……,二,............……,二,..…,,.…,.,…,.,,,8 111.Statement oflmplementation ofGrantAgreement....................……8 (四)专用账户收支表,……,.…,,,,.,.,,.,,…,.....................................……9 iv. SpeciaiAcc。切1tStatement...........................……,....……,.,.…,.……,…9 (五)财务报表附注..................................……,.…,.,.…,,二,.,.,.,.,...……10 v.N0testotheFinanciaistatement..……,,……,.,.…,.,.…,,,,.............……13 三、审计发现的问题及建议…,……,............................……,........……,二,…16 m,Audit Findings and RecO~endations...............……,.,.,.,…,.,.,.,....……17 一、审计师意见 审计师意见 生态环境部对外合作与交流中心: 我们审计了全球环境基金赠款水资源与水环境综合管理主流化项目2018 年12月31日的资金平衡表,以及截至该日同年度的项目进度表、赠款协定 执行情况明细表和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15页)。 (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,土述准则要 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 l 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水资 源与水环境综合管理主流化项目2018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3、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。 审计籲国夕卜软气中心 2。J_ 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:86一10一62150750 2 Auditor's Opinion Auditor's Opinion To International Enviromental Cooperation Center We have audited the special purpose financial statements (from Page 5 to Page15) of GEF Mainstreaming Integrated Water and Environment Management Project, which comprise the Balance Sheet as of December 31, 2018, the Summary of Sources and Uses of Funds by Project Component, 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 the financial statements mentioned above is the responsibility of your entity,which includes: L 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 ftaud 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 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 3 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. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of GEF Mainstreaming Integrated Water and Environment Management Project 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 grant agreement. Other Matter We also examined the withdrawal application No.3, 4 and the 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 Stateme ,tes to the Financial Statements, Audit Findings and Recomi Audit Service Center of Aa nal ffice for Foreign Loan and Assistance Projects Pk June 28, 2019 Address: No. 4 Zhongguanc outh Aeue,Haidian District, Beijing, P.R. China Postcode: 100086 Tel.: 86-10-65120750 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 2018 4- 12 Aq 31 H (As of December 31, 2018) t: 5t Q 1ML;t 4,- 0 * Ti' I 8 9 k: TF0A2428 Name of the Project: GEF Mainstreaming Integrated Water and Environment Grant No.: TF0A2428 Management Project Entity Name: International Environmental Cooperation Center Currency Unit: RMB Yuan Application of Fund Line Beginning Ending Sources of Fund Line Beginning Ending No. Balance Balance No. Balance Balance Total Project 1 268,567.63 945,214.47 -it 15 0.00 400,000.00 Expenditure Counterpart Fund Fixed Assets Transferred 2 0.00 0.00 A6 j 16 2,552,442.00 2,680,958.64 . _Total Grant Construction 3 0.00 00 17 3,214.29 -12,304.30 Expenditure to be Total Payable Disposed 3. 49t tL R M Investments 4 0.00 0.00 18 0.00 0.00 Transferred-out 5 268,567.63 945,214.47 19 0.00 0.00 Construction in Progress Other Fund 6 0.00 000 20 0,00 0.00 Equipment Retained Earnings Including: Equipment 7 0.00 0.00 Losses in Suspense ' C 8 2,287,088.66 2,123,439.87 Total Cash and Bank CashVr) ia9 2,287,088.66 2,123,439.87 Cash in Bank Including: Special 10 2,287,088.66 2,120,983.77 Account 2J1.k Cash on Hand 11 0.00 0.00 Total Prepaid and 12 0.00 0.00 Receivable H, l13 0.00 0.00 Total Fixed Assets Total Application of 14 2,555,656.29 3,068,654.34 Total Sources of 21 2,555,656.29 3,068,654.34 Fund Fund 5 ,�7 а т о о о о а ё о о ..f.1 'д Сн4 W ro т � О 6 О v`�i �,� � � М оо О р О О О � �� ы � в %'� � С � � с°� м � � � L7 � t,{7 и о � й° а о�, � "=i W � �'�"' � � � '� 'Uh � м" гi с� ri гJ � � � ^ ® ➢� z '��," � � СЕ Е� � � � � � гу . -�-ТН � �'+ � U h��i �ш С.� .�' С) °о о° °о, о °о °о °о о °о ® �� � cbs n о о о д о г� а�0 р О � W О О � О г 1 � ОО р tl 00 00 О О оО О i�d1 ,,j,,, � v др'� V д 'Nд� � � Й Q г�.л у�„� V О о К V t�i � � .Li � �}5 о м м п о м м � � J � � ® � s.ы. 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Special Account Statement _ M RZ P # 't;* SPECIAL ACCOUNT STATEMENT R -3F 2 0 18 * 12 9 3 1 15 (For the period ended December 31, 2018) Project Name: GEF Mainstreaming Integrated Water and Depository Bank: China Minsheng Bank, Environment Management Project Beijing Finance Street Branch, mck v : TFOA2428 697933122 Grant No.: TFOA2428 Account No: 697933122 41*1:L: 'A T * 2: k't Prepared by: Intemational Environmental Cooperation Center Currency unit: USD (item) 7 :;kJ (Amount) Part A-Account Activity for the period (2018/1/1) Beginning balance(Jan,l, 2018) 350,018.16 Will add: Total amount deposited by World l3ank 0.00 174.74 Total interest earned this period if deposited in Special Account 0.00 Total amount refunded to cover ineligible expenditures gj,' Deduct: Total amount withdrawn 41,155.75 *MRE3U.?_ P), Total interest transferred out of the Special Account 0.00 M*+ 0(2018/12/3 1) Ending balance(Dec,31,2018) 309,037.15 1343 : - MPKPWW Part B-Account Reconciliation 1. Amount advanced by World Bank 350,000.00 Deduct: 2. Total amount recovered by World Bank 0.00 350,000.00 Outstanding amount advanced to the Special Account at Dec/31/2017 (2018112/31) 309,037.15 End balance of Special Account at Dec,31,2018 IN add: 5. Amount claimed but not yet credited at Dec,31,2018, 10,815.69 EPUH4 4 Application No 3 . V!Amount 76.46 FPUA4-W'Y Application No. 4 .:ft-Mak Amount 10.739.23 6. 3V _ E * M PJJ 3K E V J-4 JE A 3 FP 1W 4R & i -101 30,340.06 Amount withdrawn but yet claimed 7. AK*R7Mt5UJ (0 ,* E 5 R 6 tt) 5.00 Accumulative service charges (if not included in item 5 or 6.) r4 b deduct: S. XT'qkA (4A, FMpnAft) 197.90 Interest earned (if included in Special Account) 9. 350,000.00 Total advance to Special Account accounted for at Dec,3 1,2018 9 (五)财务报表附注 财务报表附注 1.项目基本情况 项目全称为全球环境基金赠款水资源与水环境综合管理主流化 项目。项目赠款协议于2016年9月29日由国际复兴开发银行(简称 世界银行)与中华人民共和国财政部(简称财政部)共同签署。根据 财政部与原环境保护部签籲的赠款执行协议,生态环境部对外合作与 交流中心负责赠款的佼用、管理和监督。该项目目标为在项目区域内 提高水分生产率,减少污染排放,并将创新性的水资源与水环境管理 综合方法推幼到流入渤海的三大流域。项目主要活动包括:水资源与 水环境综合管理创新方法主流化模式研究、海河流域水资源与水环境 综合管理示范、在海河、辽河、黄河三个流域推广水资源与水环境综 合管理方法以及机构能力建设和项目管理。项目计划资金总额10450 万粎元,包括赠款资金950万粎元和承诺配套资金9500万美元。其 中生态环境部赠款资金为475万粎元,配套资金为4781.7万美元。 项目关账日为2021年12月31日。 2.会计核算原则 2,1本项目财务报表按照财政部《全球环境基金赠款管理办法》 (财国合(2017〕33)和《世界银行贷款项目会计核算办法》(财际 字(2000)13号)的要求编制。 2.2本项目确认收支的原则为以实际收到的赠款收入确认为项目 收入,以实际发生的赠款支出确认为项目支出。采用借贷记账法进行 核算。记账本位币为美元。 2.3会计年度采用公历年制,即从公历每年1月1日起至12月 31日止。本期报表会计期间为2018年1月1日至2018年12月31 日。 2.4本项目财务报表采用的汇率说明:项目进度表(一)中项目 总计划额折算汇率采用世行项目评估文件中选择的汇率1美元一人民 l0 币6.40元;其余报表折算采用期初汇率为2017年12月31日汇率, 即1粎元=人民币6.5342元,期末汇率为2m8年12月28日汇率, 即1粎元=人民币6.8632元。 3.报表编制范围 3,1本项目的专用账户报表由生态环境部对外合作与交流中心编 制。 3.2本期财务报表簖制范围包括:生态环境部对外合作与交流中 心、扼德项目办的项目财务报表及专用账户报表。生态环境部对外合 作与交流中心负责对本级、地方项目办及专用账户报表数据进行汇 总,各报表单位对本单位提供报表的真实性、完整性负责。 4.专用账户使用情况 本项目专用账户由生态环境部对外合作与交流中心管理,账户于 2016年7月13日开立,账户设在民生银行北京金融街支行,账号 697933122,币种为粎元。2017年世界银行拨付首存款(即周转金额 度)为350 000.00粎元。专用账户期初余额350 018.16美元,本期世 界银行回补总额0.00粎元,本期利息收入174.74美元,本期支出 41 155.75粎元,本期利息支出0.00美元,期末余额309037.巧美元。 5,报表科目说明 5.1项目支出 截至2018年12月31日,本期项目支出合计人民币676 646.84 元,累计项目支出人民币945 214.47元。其中:水资源与水环境综合 管理方法主流化本期支出人民币0.00元,累计支出人民币0.00元; 海河流域水资源和水环境综合管理示范本期支出人民币0.00元,累 计支出人民币0.00元;海河、黄河、辽河三大流域推广水资源和水 环境综合管理模式本期支出人民币0.00元,累计支出人民币0.00元; 机构能力建设与项目管理本期支出人民币676 646.84元,累计支出人 民币945 214.47元。 5.2货币资金 截至2018年12月31日,项目货币资金余额人民币2 123 439.87 1l 元,其中:专用账户存款余额309 037.巧美元,折合人民币2 120 983.77 元;生态环境部对外合作与交流中心银行存款入民币2456.10元。 5.3拨入赠款 截至2018年12月31日,项目累计收到赠款390 628 08美元, 折合人民币2680958.64元。 5.4拨入配套资金 截至2018年12月31日,配套资金本期到位人民币400 000.00 元,累计到位人民币400 000.00元。其中:生态环境部对外合作与交 流中心配套资金本期到位人民币400 000.00元,累计到位人民币 400 000.00元。 5.5应付款合计期末余额为人民币一12 304.30元,包括生态环境部 对外合作与交流中心本期回补收到的美元金额与人民币支出之间的 差异产生的汇兑收益人民币13662.53元,专用账户本期产生的利息 人民币收入1358.23元。 6.其他情况说明 本报表配套资金仅反映现金配套部分。 12 v. Notes to the Financial Statement Notes to the Financial Statements 1. Introduction of the Project The project is GEF Mainstreaming Integrated Water and Environment Management Project. The Grant Agreement of GEF Mainstreaming Integrated Water and Envirom-nent Management Project (therefore abbr. GA) was signed by the International Bank for Reconstruction and Development ( therefore abbr. W-B ) with the Ministry of Finance, People's Republic of China (therefore abbr. MOF) on September 29, 2016. According to the implementation agreement signed between MOF and the former Ministry of Environmental Protection, International Environmental Cooperation Center (hereinafter abbr. IECO) was designated to be responsible for the use, management and supervision of the grant. The objectives of the project are to increase water productivity and reduce pollution discharges in the project areas, and to mainstream and scale up an innovative approach to integrated water and enviro=ental management in the three river basins entering the Bohai Sea. The main activities of the project include: Mainstreaming of Innovative Approach on Integrated Water and Enviro=ent Management, Demonstration in Hal Basin on the Integrated Water and Environment Management Approach, Scaling up the Integrated Water and Environment Management Approach in Three River Basins, and Institutional Capacity Building and Project Management. The total cost of the project is USDI04 500 000.00 with USD9 500 000.00 grant from GEF and USD 95 000 000.00 of co-financing, including project cost of the Ministry of Ecology and Environment, which is a total of GEF grant of USD 4 750 000.00 and co-financing fund of USD47 817 000.00. The closing date of the project is December 31, 2021. 2. Accounting Principle 2.1 The financial statements are prepared in accordance with the Accounting Principle of the Finoncial Management Guidelines of Projects Financed by GEF. (Caiguohe [2017]33) and Accounting Principle of the World Bank Loan Project (CaiJiZi [2000]13) from MOR 2.2 Bookkeeping of the project is in conformity with the principle that the grant in the financial report is the grant which has been received by IECO and the expenditure in the financial report is the expenditure which has been disbursed by IECO, The debit/credit double entry bookkeeping system is applied for bookkeeping purpose. Currency unit for accounting is USD. 13 2.3 Accounting period is the Gregorian calendar, which is from January 1 to December 31. Financial Statement for the current accounting period is from January 1,2018 to December 31, 2018. 2.4 The exchange rate defined in the Project Appraisal Document (PAD) (USD 1=RMB 6.40 yuan) is used as the reporting exchange rate in the Summary of Sources and Uses of Funds by Project Component I when calculating the total project cost (life of PAD), the beginning exchange rate used is the exchange rate as of December 31, 2017 (USD i=RMB 6.5342 yuan) and the closing exchange rate used is the exchange rate as of December 28, 2018 (USD 1=RMB 6.8632 yuan) in other financial statements if mentioned. 3. Scope of the Consolidated Statements 3.1 The Special Account Statement was prepared by IECO. 3.2 Consolidation scope of the financial statement covers the financial statements of IECO and Chengde PMO and special account statements. IECO is responsible for preparing its own financial statements and summarizing financial statements of the local project implementation entities and special account statements. Each entity has the responsibility for the authenticity and integrity of its own financial statements. 4. Notes to the Statement of Special Account The Special Account of the project was managed by IECO and set up in China Minsheng Banking Corporation, Beijing Finance Street Branch on July 13, 2016. The account number is 697933122, currency unit is USD. The first withdrawal (namely working fund) was USD350 000.00. In the current period,the opening balance was USD350 018.16, the total amount deposited by the WVB was USDO.00, total interest income was USD174.74, total amount withdrawn from the Special Account was USD41 155.75, interest expense was USDO.00 and the closing balance as of December 31, 2018 was USD309 037.15. 5. Notes to the Financial Statement Accounts 5.1 Project Expenditure As of Dec 31, 2018, the current project expenditure is RMB676 646.84 yuan in total, and the accumulated project expenditure is RMB945 214.47 yuan. The details are as following: the current payout for Mainstreaming of Innovative Approach on Integrated Water and Environment Management is RMBO.00 yuan, and the accumulated payout is RMBO.00 yuan; the current payout for Demonstration in Hai Basin on the Integrated 14 Water and Environment Management Approach is RMB0.00 yuan, and the accumulated payout is RMB0.00 yuan; the current payout for Scaling up the Integrated Water and Environment Management Approach in Three River Basins(Hai River, Yellow River, and Liao River) is RMBO.00 yuan, and the accumulated payout is RMB0.00 yuan; the current payout for Institutional Capacity Building and Project Management is RMB 676 646.84 yuan, and the accumulated payout is RMB945 214.47 yuan. 5.2 Cash and Bank The balance of Cash and Bank account was RMB2 123 439.87 yuan as of December 31, 2018, which is the ending balance of Special Account is USD309 037.15, equivalent to RMB2 120 983.77 yuan, and balance of IECO account is RMB2 456.10 yuan. 5.3 Grant As of December 31, 2018, the accumulated grant received was USD 390 628.08, equivalent to RMB2 680 958.64 yuan. 5.4 Co-financing fund The current co-financing fund received was RMB400 000.00 yuan, and the accumulated co-financing fund received was RMB400 000.00 yuan as of December 31, 2018. The details are as following: the current co-financing fund of IECO was RMB400 000.00 yuan, and the accumulated co-financing fund was RMB400 000.00 yuan. 5.5 The closing balance of Payables was RMB-12 304.30 yuan, which included that the exchange rate gainwas RMB13 662.53 yuan due to the difference amount between the project expenditure in RMB and the grant received from the WB in USD and the interest income of the Special Account was RMB1 358.23 yuan. 6. Other Explanation for the Financial Statements The co-financing fund in this financial statement reflects the cash co-financing fund only. 15