中华人民共和国北京市审计局 Beijing MtlnlciPal Audit Offlce ofthe People&5 RePublic of China 审计报告 Audit Rep ort 京审金报〔20 15〕4号 BEIJll又G AUDIT REPORT〔2015〕NO.4 项目名称：全球环境基金赠款中国城市建筑节能和可再生 能源应用项目 Proj ect Name:Urban一Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF 赠款号：TF014522一CN CrantNo.:TF014522一CN 项目执行单位：北京市财政局 Proj ect Entity:Beijing MLlniciPal Finance Office 会计年度：2014 Accounting Year:2014 目录 ColltelltS 一、审计师意见．..................................................................................．……1 1.ALlditor&s印inion..............................................................................．……3 二、财务报表及财务报表附注．..．……，.,.............................................．……5 n .Financial Statenlents andNotestotheFinancialstater口ents.........．……5 （一）资金平衡表．.........................．····································，·····，·一5 i,Balance Sheet..............................................................................．……，5 （二）项目进度表．........................................................................．……7 11.Sun卫nary of Sources and Uses ofFunds by Project Cornponellt.．…7 （三）赠款协定执行情况表．.......................................................．……8 111.Statement ofbnplementation of Grant Agreement,．…，,．…，……，．……8 （四）专用账户报表．...............................................................．……，…，9 iv. Special Accoullt Statement........................................................．……9 （五）财务报表附注．..................................................................．……11 v.NotestotheFi们ancialStaternents.............................................．……14 三、审计发现的问题及建议．...........................................................．……17 111.Audit Findings and Rec0nunendations.........................................．……18 一、审计师意见 审计师意见 北京市财政局： 我们审计了全球环境基金（GEF）赠款中国城市建筑节能和可再 生能源应用项目2014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、赠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3页至第16页）o （一）项目执行单位及北京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、赠款协定执行 情况表及专用账户报表是你局的责任，这种责任包括： 1．按照中国的会计准则、会计制度和本项目赠款协定的要求编 制项目财务报表，并使其实现公允反映； 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 l 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、会计制度和本项目赠款协定的要求编制，公允反映了GEF 赠款中国城市建筑节能和可再生能源应用项目2014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 我们审查了本期内由北京市财政局报送给世界银行的第01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 表及财务报表附注和审计发现的问题及建议。 中黄计局 二气糼彝尹九日 地址：中国北京市丰台区菜户营甲2号 邮政簖码：100054 电话：86一010一63358372 传真：86一010一63358372 2 1. Auditor's Opinion Auditor's Opinion To Beijing Municipal Finance Office We have audited the special purpose financial statements (from page 3 to page 16) of Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF which comprise the Balance Sheet as of December 31, 2014, 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 and Beijing Municipal Finance Office's Responsibility, for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Grant Agreement and the preparation of the Special Account Statement is the responsibility of Beijing Municipal Finance Office, 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 grant 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 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 firtancial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities' preparation and fair 3 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. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF as of Dec 31, 2014, 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 from No.01 and the attached documents submitted to the GEF 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 Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Beijing Municipal Audit Office of the People's Republic of China June 19th, 2015 Address: No. 2A Caihuying, Fengtai District, Beijing, P.R. China Postcode: 100054 Tel.: 86-010-63358372 Fax: 86-010-62258372 4 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2014 * 12 A 31 H (As of December 31, 2014) -9i 0t *: GEF t$±AAI 311 J 44= , LN* Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF Prepared by: Beijing Municipal Finance Office Currency Unit: RMB Yuan Application of Fund ne Beginning Balance Ending Balance Sources of Fund n Beginning Balance Ending Balance Total Project Expenditures 1 175,370.00 3,071,232,78 Total Project 28 2,600,000.00 7,739,744.47 Appropriation Funds Fixed Msets Transferred 2 - - Project Capital and Capital 29 - Surplus Construction Expenditures 3 Including: Grants 30 - to be Disposed 3. HitS Investments Transferred-out 4- - Total Project Grant 31 0.00 2,447,600.00 Construction in Progress 5 Total Project 32 Investment Grant 6' (1) M*MA Investment Loan Receivable 6 ForeignGrant 33 0.00 2,447,600.00 Including: World Bank 7 - 34A-3- Investment Loan Receivable Including: IDA Appropriation of Investment 8 - - 35 Loan BRD Including :Appropriation of 9 Technical 36 World Bank Investment Loan Cooperation WIU10 MPI4 37 - Equipment Co- Financing Including: Equipment Losses 11 Domestic Loan 38 - in Suspense Domestic Loan A. 0"Aw 2 2446000 717004 2. -At-MM -9 Total Cash and Bank 12 2,424,630.00 7,117,090.3 Otier Loan Cash in Bank 13 2,424,630.00 7,117,090.43 Appropriation of 40 - Investment Loan -ArP:A\tffMjr 14 0.00 2,131,164.24 Including: World Bank 41 - Including: Special Account Loan 2. IRA9 15 Alkr "42 Cash on Hand Bond Fund ) (To be continued) 5 Total Prepaid and Receivable 16 Construction Expenditures 43 to be Offset -Al - tk " A ,t, t,"m *w Including: World Bank Loan 17 44 0.00 978.74 Interest Receivable Total Payable World Bank Loan 18 - - Including: World Bank 45 - - Receivable Loan Interest Payable World Bank Loan Service- 19 - World Bank Loan 46 Fee Receivable Commitment Fee Payable -L ~20 -47 Marketable Securities World Bank Loan Service Fee Payable Tt FixedAs 21 A 3M* AW48 Total Fixed Assets Other Payables Fixed A ,22 Ai ±&TXA 49 Fixed Assets, Cost Appropriation of Fund Less: Accumulated 23 - - 50 Depreciation Retained Earnings wz%u )M24 Fixed Assets, Net IRVVIA3M25 Fixed Assets Pending Disposal 26 Fixed Assets Losses in Suspense Total"p hao f Fund 27 2,600,000.00 10,188,323.21 51 2,600,000.00 10,188,323.21 Total Application of Fund Total Sources ofFund. 1 ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *A 9 2014 *12 )A 31 H (For the period ended December 31, 2014) ~s:GE F rP4 ± 0AI * q4 M 7, Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF 9&41k: ft"*M fpfk: A-K ff JG Prepared by: Beijing Municipal Finance Office Currency Unit: RMB Yuan Current Period Cumulative *Wtug *Current 3T1 J H Current Current Period Cumulative Period Budget Actual Period % Life of PAD Cumulative Actual %Coped PeidBde culCompleted % Completed Total Sources of Funds ,, 7,587,344.47 38.07% 42,364,000.00 10,187,344.47 24.05% International Financing 14,789,397.00 2,447,600.00 16.55% 28,035,000.00 2,447,600.00 8.73% EF 14,789,397.00 2,447,600.00 16.55% 28,035,000.00 2,447,600.00 8.73% Counterpart Financing 5,140,000.00 5,139,744.47 100,00% 14,329,000.00 7,739,744.47 54.01% Total Application of Funds (by 19,929,397.00 2,895,862.78 14.53% 42,364,000.00 3,071,232.78 7.25% Project Component) eiJing Municipality studies and 0.00 0.00 0.00% 5,607,000.00 0,00 0.00% analyses S10. Improvement of policies impemento pci 9,718,177.00 292,488.20 3.01% 24,297,000.00 292,488.20 1.20% and implementation capacity in 978170 Beijing Municipality 3. X1 tP ili A"UAAKINS. Scalingup 10,211,220.00 2,603,374.58 25.50% 12,460,000.00 2,778,744.58 22.30% Commercially Viable Rooftop Solar Photovoltaic Deployment Difference 4,691,481.69 _ 7,116,111.69 Change in Receivables 2.-978.74 -97874 Change in Payables 3. rf ilkA k 4,692,460.43 7,117,090.43 Change in Cash and Bank 4. Al Other 7 ―、1 ノ戸へd 協d 1リの ％馴ノ：口 ．戸叫 W P 4A iv. Special Account Statement -* X W P # * SPECLA,L ACCOUNT STATEMENT -M 9 12014 * 12 A 31 H (For the period ended December 31, 2014) GEF Prepared by: The Finance Department of xx Project Name: Urban-Scale Building Energy Depository Bank: The Business Department Efficiency and Renewable Energy Project of the Headquarters, Bank of Beijing granted by GEF *-! : 01090520501420111000755 TF014522-CN Account No. : 01090520501420111000755 Grant No.TF014522-CN 'A i It A: A 5E %4K*Ik: AY**AM Currency: USD Prepared by: Beijing Municipal Finance Office A' Oft; *MVMPt kV& A x Part A-Account Activity for the Current Period Amount M;Wliso 0.00 Beginning Balance Win. Add: *MIUR*191% 400,000.00 Total Amount Deposited this Period by World Bank (4/\VEWPI3 ) 159.95 Total Interest Earned this Period if Deposited in Special Account T -A I-t Ir Lh I -Z-- 19 R Total Amount Reftmded this Pedod to Cover Ineligible Expenditures W>: Deduct: *MV119M 51,873.59 Total Amount Withdrawn this Period *M*PWEA*WIP M*R5W - ToW Service Charges Ns Period ifnot Included in Above Amount Withdrawn M*+& 348,286.36 Ending Balance 061 gTo be continued) 9 Part B-Account Reconciliation Amount Amount Advanced by World Bank 400,000.00 Deduct: Total Amount Recovered by World Bank 3.P ? * Outstanding Amount Advanced to the Special Account at the End of this Period 4. }JPM* M34,8. Ending Balance of Special Account 348,286.36 Add: 5. tM %M BifR W4AMA Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. tJMMl1 MAh kat 51,873.59 Amount Withdrawn but not yet Claimed at the End of this Period 7, 1%JE A (PR*-iWJE5 T1H 6 Vc9) Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. *LARA (WAv mEAAPIA3) 159.95 Interest Earned (If Included in Special Account) 9. tMMJ flRP Y 400,000.00 Total Advance to the Special Account Accounted for at the End of this Period 10 （五）财务报表附注 财务报表附注 1．项目概况 中国城市建筑节能和可再生能源应用项目（赠款号：孙014522）是 中国政府和世界银行及全球环境基金（GEF）合作开展的国际合作项目， 赠款．慈额1200万粎元，分别由住建部、北京市和宁波市负责组织实施。 本项目将在结合国外发达国家发展经验的基础上，研究我国低碳城市形 态、建立大型公建与商业建筑能耗比对和披露机制、编制建筑节能和绿色 建筑有关政策及标准，为我国建筑节能和绿色建筑发展提供示范与经验。 本项目于2013年8月正式生效，2013年10月，财政部与市财政局 签订转赠协议，赠款总额450万粎元。其中：北京市住建委250万美元， 北京市发展改革委200粎元。由六个项目执行单位分别负责以下子项目的 实施： (1)“改善低碳宜居的城市形态”、“提高公共建筑和商业建筑的能 源效率”部分，由北京市住房和城乡建设委员会授权北京市住房和城乡建 设科技促进中心负责项目具体实施。 (2）北京市发展改革委负责实施的本项目“阳光校园技术援助子项 目”部分，分别由5个单位负责实施： a、“独立监测与评估项目”，由北京市世界银行、亚洲发展银行贷 款项目领导小组综合办公室实施： -11- b、“合同能源管理模式示范项目”北京源深节能技术有限责任公司 实施； c、“可再生能源教育项目”，由北京教育科学研究院实施； d、“在线监测系统项目”，由北京节能环保中心实施； e、“双向电表示范项目”，由国网北京节能服务有限公司实施的 该财务报表即反映以上子项目的财务状况。 2．财务报表编制范围 本财务报表的簖制范围包括北京市财政局、2个子项目办的财务报表 及专用账户报表。 3．主要会计政策 3.1本项目财务报表按照财政部《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。 3.2会计核算年度采用公历年制，即公历每年1月1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 账法记账，以人民币为记账本位币。 3.4根据财政部2014年项目决算汇率通知，本项目决算汇率为USD卜 人民币6.1190元。 4服表科目说明 4.1项目支出 20 14年项目支出人民币3,071,232.78元，累计支出人民币3,071,232,78 元，占总投资计划的7.25％。 4.2货币资金 -12- 2014年12月31日货币资金余额为人民币7,117,090.43元，其中专用 账户存款348,256.36粎元，折合人民币2,131,164.24元。 4.3项目拨款 2014年12月31日余额为人民币7,739,744.47元，全部为市级到位的 配套资金。 项目计划配套资金总额人民币14,329,000元，截至20 14年12月31 日到位配套人民币7,739,744.47元，占计划的54.01％。 4.4项目赠款 2014年12月31日余额为人民币2,447,600元，其中：全球环境基金 (&F）赠款为400,000粎元，折合人民币2,447,600元。 截至2014年12月31日，累计提取世界银行赠款资金400,000美元， 占赠款总额的8.73％。其中：咨询服务培训类累计提款400,000美元，占 该类计划的8.73％。 4.5应付款 2014年12月31日余额为人民币978.74元，主要是专用账户利息收 入。 5．专用账户使用情况 本项目专用账户设在北京银行总行营业部，账号为 01090520501420111000755，币种为美元。专用账户首次存款400,000.00 粎元。2014年年初余额0.00粎元，本年度利息收入1 59.95美元，本年度 支付51,873.59粎元，年末余额348,286.36美元。 一… v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview China Urban-scale Building Energy Efficiency and Renewable Energy Project (grant No. TF014522) is an international project under the cooperation of the Chinese government, World Bank (WB) and Global Environment Facility (GEF), with a total grant amount of USDI.2 million. It has been implemented respectively by the Ministry of Housing and Urban-Rural Development, Beijing Municipal People's Government and Ningbo Municipal Government. On the basis of the development experience of foreign developed countries, this project focuses on studying the Chinese low-carbon urban form, building a energy consumption comparison and disclosure mechanism for large public buildings and c ' ommercial buildings and formulating policies and standards related to building energy efficiency and green buildings, so as to provide demonstration and experience for the development of building energy efficiency and green buildings in China. This project officially took effect in August 2013. In October 2013, the Ministry of Finance and Beijing Municipal Finance Office signed the grant transfer agreement, with a total grant amount of USD4.5 million, including USD2.5 million for Beijing Municipal Commission of Housing and Urban-Rural Development in "improving the low-carbon livable -urban fornf' and "enhancing the energy efficiency of public buildings and commercial buildings" under this project, and 'USD2 million for Beijing Municipal Commission of Development and Reform in "expanding commercially viable rooftop solar photovoltaic deployment" under this project. Beijing Municipal Finance Office openned a special account for this project in December 2013 and began to formally withdraw the fund in 2014. By the end of 2014, it had withdrawn altogether USD400000.00 of grant from GEF for this project. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the project office of Beijing Municipal Finance Office, 2 project offices of city level, as well as the Special Account set in the Provincial Finance 14 Department. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project (CaiYizi[2000]No. 13) . 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2014 of the People's Bank of China, which is USDl= RMB6.1190 yuan. 4. Explanation of Subjects 4.1 Total Project expenditures The project expenditure in 2014 was RMB3,071,232.78 yuan, and the cumulative expenditures were RMB3,071,232.78 yuan, which accounted for 7.25% of the total investment plan. 4.2 Cash and Bank On December 31, 2014, the balance was RMB7,117,090.43 yuan, including USD348,286.36 in the special account, which is converted to RMB2,131,164.24 yuan. 4.3 Project Appropriation Funds The balance on December 31, 2014 was RMB7,739,744.47 yuan, which was the counterpart funds allocated by levels of the municipal. The total planned counterpart funds of this project were RMB14,329,000.00 - 15 - yuan. By the end of 2014, RMB7,739,744.47 yuan of the counterpart funds had been allocated, which accounted for 54.01% of the plan. 4.4 Project Grant The balance on December 31, 2014 was RMB2,447,600.00 yuan, including the GEF grant USD400,000.00, equivalent to RMB2,447,600.00 yuan. By the end of December 31, 2014, accumulated USD400,000.00 of the GEF grant had been withdrawn, accounting for 8.73% of the total, among which the withdrawal for training and consulting were USD400,000.00, accounting for8.73% of the category plan. 4.5 Payable The balance on December 31, 2014 was RMB978.74 yuan, mainly interest earned bank deposit of Special Account. 5. Special Account The Special Account of this project is set in the Business Department of the Headquarters of the Bank of Beijing, with the account number of 01090520501420111000755, and USD as currency Unit. The initial Deposit of the Special Account is USD400,000.00. The beginning balance of 2014 was USDO.00 and the reimbursement in the year was USD400,000.00. This year the interest earned was USD159.95 and the disbursement was USD51,873.59. Thus, the ending balance was USD348,286.36. 16