Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects IT: Audit Rep ort WAVýt4 (2019) 12-T AUDITREPORT (2019) NO.12 Project Name: Harbin-Jiamusi Railway Project Financed by the World Bank & -": 8347--CN Loan No.: 8347-CN Project Entity: China State Railway Group Co.,Ltd (The old China Railway Corporation) ~dt-,&: 2018 Accounting Year: 2018 目录 Contents 一、审计师意见.…,..…,..……,....……,,…,.…,,,.,..…,.,..........................……,.…1 1 .Anditor,sOP而on,...........……,…,,…,.........................……,.,.,二,..…,.......……3 二、财务报表及财务报表附注,二,.......................................................……,.5 I工.Financial StatementS andN0testotheFinancialstatementS……,…,.……,5 (一)资金平衡表...........................……,…,,.................……,…,...............……,.5 1 .BalallCe Sheet.............................……,.…,................……,.……,...............……5 (二)项目进度表…,.,,,.…,...……,.…,.......................……,,二,…,.,................……8 11.Su汀una甲of Sources and Uses ofFunds by Project ComPonent......……,二8 (三)贷款协定执行情况表二,.,......……,,…,........……,..............……,..…,..……14 111.Statement oflmPlemeniat10n ofLoanAgreement...............·.........···一14 (四)专用账户报表.......……,,.........................……,,二,……,,,二,...……,...……,.,.巧 iv. Special Account Statement.,.......……,...........................……,.…,.........……巧 (五)财务报表附注............……,,二,...……,..........……,.……,..................……,.17 v.Notestot1ieFinancialStatements.......……,,..……,二,.,,.…,.,,.........……,……20 三、审计发现的问题及建议.……,................……,.......……,..……,.,.......……24 m .Audit Findings and Rec~endations…,,.................................……,.,…26 一、审计师意见 审计师意见 中国国家铁路集团有限公司(原中国铁路总公司): 我们审计了世界银行贷款哈尔滨至佳木斯铁路项目(以下简称哈佳 铁路项目)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、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5页至第23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 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。 1 (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,公允反映了哈佳铁路项目 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 我们审查了本期内报送给世界银行的第033至038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、审计发现的问题及建议。 ’计牛服”心 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:86一10一62 1 50750 2 1. Auditor's Opinion Auditor's Opinion To China State Railway Group Co.,Ltd(The old China Railway Corporation) We have audited the special purpose financial statements (from page 5 to page 23) of the Harbin-Jiamusi Railway Project Financed by the World Bank, 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 Loan 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 Your entity is responsible for the preparation of these financial statements, which include: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan 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 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 3 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 the Harbin-Jiamusi Railway Project Financed by the World 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 applications from No.033 to No.038 and the attached documents submitted to the 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 Recommendati Audit Service Center of China ial Audit Off for Foreign Loan and Assistance Projects June 28, 2019 Address: No. 4 Zhongguancun South Avenue, Haidian District, Beijing, P.R. China Postoode: 100086 Tel.: 86-10-62150750 The English translation is for the convenience of report users. 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Special Account Statement * A Pk P -1 1* SPECIAL ACCOUNT STATEMENT *AqUg 2018 * 12 9 31 F] (For the period ended December 31, 2018) ;z #f,: -9 1 iR ff 23V * tL 0, ox * tj 3 pikff-tt: Project Name: Harbin-Jiamusi Railway Project Depository Bank: China Everbright Bank Beijing Financed by the World Bank Xicheng Branch 8347-CN *! - 75071488000006970 Loan No.:83 47--CN AccountNo.: 75071488000006970 0144a: R-rW k: Alt Prepared by: China Railway Corporation Currency: USD A 'Nft: * M -V R RK P t 57V Z , Part A: Account Activity for the Current Period Amount Jw" 9 587,751.10 Beginning Balance A M; - Add: 2. *Mtkff M*tg 24,699,094.92 Total Amount Deposited by the World Bank for the Current Period 3. 2,115.53 Total Interest Earned (Deposit in the Special Account) for the Current Period 4, Total Amount Refunded to Cover Ineligible Expenditure for the Current - Period Deduct: 5. *M Fttgg 21,497,830.95 Total Amount Withdrawn for the Current Period 61 01 ffi-Vffl rlkp aft) Total Deposit Interest Transferred out ( from the Special Account) for the Current Period 7, Total Amount Returned to the World Bank for the Current Period Total Service Charges if not included in the above Amount Withdrawn for the - Current Period 9. M*-Itm 3,791,1300 Ending Balance To be continued) 15 Part B: Account Reconciliation for the Special Account Amount 1. tit 2kZ1R 4Ikt. 10,000,000.00 Amount Advanced by the World Bank Deduct: Total Amount Recovered by the World Bank 3.t* h & Outstanding Amount Advanced to the Special Account at the End of the 10,000,000.00 Current Period 4. -VTRRPM**9 3,791,130.60 Ending Balance of the Special Account at the End of the Current Period Add; 5. Amount Claimed but not yet Credited as of the End of the Current Period Application No. Amount Amount to US$ 6. 6,216,736.29 Amount Withdrawn but not yet Claimed as of the End of the Current Period 7. JR M R ti(141 5 11 6 t4) Cumulative Service Charges( If not Included in Item 5 or 6) Deduct: 8 . (WAtm RPG10) 7,866.89 Interest Earned (If Included in the Special Account) Total Advance to the Special Account accounted for at the End of the Current 10,000,000.00 Period 16 (五)财务报表附注 财务报表附注 1.项目概况 哈佳铁路项目位于黑龙江省的中东部,线路全长343公里。该项目 建设单位为哈佳铁路客运专线有限责任公司(以下简称哈佳客专公司)。 2014年1月9日,国家发展和改革委员会批复该项目可行性研究报告,批 复项目投资估算总额人民币347.14亿元,项目资本金人民币173.60亿元, 资本金以外利用国内外银行贷款,其中世界银行贷款3亿美元。2014年4 月26日,中国铁路总公司批复该项目初步设计,批复项目总投资人民币 360.46亿元。 2014年5月18日,中国政府与世界银行签订了哈佳铁路项目贷款协 定(贷款号:8347一CN),由世界银行向哈佳铁路项目提供3亿美元贷 款。2014年8月29日,中国铁路总公司批复哈佳铁路项目中43处控制性 工程开工建设。 2.主要会计政策 2.1会计制度和财务报表编制范围 本项目根据《国有建设单位会计制度》和《世界银行贷款项目会计 核算办法》进行会计核算。项目财务报表由中国铁路总公司将哈佳客专 公司上报的项目财务报表及本级项目财务报表汇总后编制。 2.2会计年度 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。 2.3记账基础和计价原则 以权责发生制为记账基础,以历史成本为计价原则。 2.4记账本位币 以人民币为记账本位币。 2.5外汇折算 l7 年度内发生的外币经济业务,按经济业务发生时的市场汇价(中间 价)折合人民币记账。年度终了,货币性项目中的外币余额按期末市场 汇价(中间价)进行调整,由此产生的折合人民币差额,项目初验合格前 予以资本化,记入工程成本,初验合格后予以费用化,计入当期损益。 2018年期末汇率为1粎元=人民币6.8632元。 2.6交付佼用资产科目核算方法 本科目核算项目单位已经完成购置、建造过程,并已交付给生产、 佼用单位的各项资产以及用项目资金购建的在建设期间自用的固定资 产。 2.7在建工程科目核算方法 本科目包括建安工程投资、待摊投资、设备投资等科目。 建安工程投资核算项目单位发生的构成项目建设投资支出的建筑 工程和安装工程的实际成本。 待摊投资核算建设单位发生的构成基本建设实际支出的、按照规定 应当分摊计入交付佼用资产成本的各项费用支出。 设备投资核算项目单位发生的构成项目建设投资支出的各种设备 的实际成本,包括交付安装的需要安装设备、不需要安装设备和为生产 准备的不够固定资产标准的工具、器具的实际成本。 3.报表科目说明 3.1项目支出 20 18年项目支出人民币799 193 207.61元,累计支出人民币 28 228 504 156.07元,占总投资计划的78.31%。 3,2器材 20 18年12月31日余额为人民币66 342 744.14元,为项目截至2018年 12月31日器材累计完成投资数。 3.3货币资金 2018年12月31日货币资金余额为人民币75 588 049.29元,其中专用 账户存款折合人民币26019287.53元。 18 3.4预付及应收款 2018年12月31日余额为人民币132 179 295.39元。 3.5固定资产 2018年12月31日余额为人民币3 3 09 101.91元,为办公用固定资 产的净值。 3.6项目资本与项目资本公积 2018年12月31日余额为人民币19 585 723 217刀5元,为项目资本 金累计实际到位数。 3,7项目借款 2018年12月31日余额为人民币7 556 848 208,巧元,其中国际复 兴开发银行贷款额为222 036 104.82美元,折合人民币1 523 878 194.60 元。 3.8应付款 2018年12月31日余额为人民币1 363 351 920.90元,为应付账款与其 他应付款合计数。 4,专用账户使用情况 4.1开设专用账户名称及账号 本项目在中国光大银行襼城支行开立专用账户,账户名称及账号 为:中国铁路总公司,75071488000006970。 4.2本年度提款报账概况 2018年项目提款53 117 488.42美元。 4.3专用账户支付情况 专用账户首次存款10000000.00美元。本期期初余额587751.10 粎元,本期回补24699094.92粎元,本期利息收入2115.53美元,本期支 付21 497 830.95粎元,年末余额3 791 130。60美元,截至本期期末已支 付但尚未申请报账金额6216736.29美元。 l9 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview HaJia Railway Project is located in the middle east of Heilongjiang Province. Total length of the railway reached 343km. The construction unit of this project is HaJia Railway Passenger Dedicated Line Co., Ltd. (hereinafter refers to as HaJia Company). On January 9, 2014, the National Development and Reform Committee approved the Feasibility Study Report of the project. The approved estimate investment totalled RMB 34.714 billion Yuan, including RMB 17.36 billion project capital. Except for above project capital, domestic and foreign loans were used in this project, which includes USD 300 million loan of the World Bank . On April 26, 2014, the preliminary design was approved by China Railway Corporation, and the approved total investment was RMB 36.046 billion Yuan. On May 18, 2014, the Chinese goverm-nent and the World Bank signed the Loan Agreement of Hajia Railway Project (Loan No.8347-CN). The World Bank provided USD 300 million loan for the construction of HaJia Railway Project. Forty-three controlling projects were approved by CRC for construction on Aug.29, 2014. 2. Major Accounting Principles 2.1 Consolidation Scope of the Financial Statement and Accounting System The project financial statements are consolidated according to the Accounting System for the Stated-owned Construction Units and Accounting Methods for the World Bank Financed Project. The project financial statements were prepared by China Railway Corporation after summarizing the financial statements submitted by HaJia Company and its own financial statements. 2.2 Accounting Year In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January I to December 3 1. 2.3 Accounting Basis and Measurement Principle 20 Making accrual-basis as accounting basis, adopting debit-credit bookkeeping method, making historical cost as measurement principle. 2.4 Functional Currency Making RMB as functional currency. 2.5 Foreign Currency Transaction Foreign currency transaction occurring during this year shall be converted into the amount in the functional currency at the intermediate price of market exchange rate when the business happens. At the end of the year, monetary items shall be modified at the intermediate price of market exchange rate at the end of the year. The balance arising from this reason shall be capitalized into project construction cost before the first acceptance of the project, and recorded into current gains or losses after the first acceptance of the project. The exchange rate adopted in the financial statements was the exchange rate on December 31,2018 of the People's Bank of China, which is USD 1= RMB 6.8632 yuan. 2.6 Application Assets Accounting Subject This subject calculates the assets, which have been delivered to the departments of production and operation after procurement and construction as well as the self-use fixed-assets which are purchased and constructed using the project fund during the period of construction. 2.7 Accounting Method to the 'Construction in Progress' Item This item includes Construction and Installation investment, amortized investment, equipment investment, etc. Construction and Installation investment calculates the actual cost produced by the project company for the construction and Installation, which makes up project construction investment disbursement. Amortized investment calculates all the cost produced by the construction unit, which makes up the actual infrastructure cost and shall be added into assets employed cost and general expenses in accordance with the provisions. 21 Equipment Investment calculates the actual cost produced by the project company for all the equipment, which makes up project construction investment disbursement, including actual cost for the equipment which needs installation, the equipment which needs no installation and tools prepared for the production but not qualified for the fixed assets. 3. Explanations for Items under Financial Statements 3.1 Project Expenditure The Project expenditures in 2018 were RMB 799 193 207.61 yuan and the cumulative expenditures was RMB 28 228 504 156.07 yuan, which accounted for 78.31% of the total investment plan. 3.2 Equipment The total amount of equipment by the end of 2018 is RIB 66 342 744.14 Yuan, which is the total completed investment for the equipment by December 31, 2018. 3.3 Cash and Bank On December 31, 2018, the balance was RMB 75 588 049.29 yuan. And the funds in the Special Account were converted to RMB 26 019 287.53 yuan. 3.4 Prepaid and Receivable On December 31, 2018 ,the balance was RMB 132 179 295.39 yuan. 3.5 Fixed Assets On December 31, 2018, the balance was RMB 3 309 101.91 yuan, which was the net value of the office fixed assets. 3.6 Project Capital and Capital Surplus The balance on December 31, 2018 was RMB 19 585 723 217.75 yuan, which were the cumulative actual paid-in investment. 3.7 Project Loan The balance on December 31, 2018 was RMB 7 556 848 208.15 yuan, including the IBRD loan USD 222 036 104.82, equivalent to RMB 22 1 523 878 194.60 yuan. 3.8 Payable The balance on December 31, 2018 was RMB 1 363 351 920.90 yuan, which is the total account payable and other account payable. 4. Special Account 4.1 The Special Account of this project is opened in China Everbright Bank Beijing Xicheng Branch. The details are as follows: Account Name: CHINA RAILWAY CORPORATION Account No: 75071488000006970 4.2 Overview of Withdrawals in This Year USD 53 117 488.42 was withdrawn in 2018. 4.3 Payment of Special Account The initial deposit of the Special Account was USD 10 000 000.00. For the current period, the beginning balance was USD 587 751.10, the reimbursement was USD 24 699 094.92, the interest earned was USD 2 115.53, total disbursement was USD 21 497 830.95,the ending balance was USD 3 791 130.60. At the end of this period, USD 6 216 736.29 has been disbursed but not yet applied for reimbursement. 23