Audit Office of Inner Mongolia Autonomous Region of the People's Republic of China Audit Report i### [*2017) 003 I AUDIT REPORT C2017) No.003 Project Name: Bayannaoer Water Reclamation and Environment Protection Project Financed by the World Bank : 8047-CN Loan No.: 8047-CN Project Entity: Hetao Water Affairs Group Co., Ltd. of Bayannaoer City t x: 2016 Accounting Year: 2016 目录 ColltelltS 一、审计师意见．...........．……，.......................................．……1 1 .Auditor&s0pinion...........．……，…，.........．··．............．·····……3 二、财务报表及财务报表附注．........................................．……5 1 1 .Financial Statements and Notes to the Financial Statements.....．……5 （一）资金平衡表．……‘................................................．……5 1 .Balance Sheet.．……，...．……，...........................．……，......．……5 （二）项目进度表．....................................．……，..............．……7 1 i.Summary ofSourcesandUsesofFundsbyProjectComponent...．……7 （三）贷款协定执行情况表．...........................................．……11 1 ii.Statement oflmplementation ofIJoan Agreel刀ent ..．……，.....．……11 （四）专用账户报表．..........．……，...........................．……，……12 iv.Special Account statement...．……，.....................．……，..................．……12 （五）财务报表附注．....................................................．……13 v.Notes to the Financial Statements ..................................................．……16 三、审计发现的问题及建议．..........................................．……19 111.Audit Findings and Recommendations．···．.．···············．．······……21 一、审计师意见 审计师意见 巴彦淖尔市水环境综合治理项目领导小组办公室： 我们审计了世界银行贷款巴彦淖尔市水环境综合治理项目 2016年12月31日的资金平衡表及截至该日同期间的项目进度表、 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18页）。 （一）项目执行单位及内蒙古自治区财政厅对财务报表的责任 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 行情况表是你办的责任，簖制专用账户报表是内蒙古自治区财政厅 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。 1 我们相信，我们获取的审计证据是适当的、充分的，为发表审 计意见提供了墓础。 （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编制，公允反映了世界 银行贷款巴彦淖尔市水环境综合治理项目2016年12月31日的财务 状况及截至该日同期间的财务收支、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内蒙古自治区财政厅报送给世界银行的第 15号至第20号提款申请书及所附资料。我们认为，这些资料均符 合贷款协定的要求，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…翻二 地址：中国内蒙古自治区呼和浩特市大学东街116号 邮政簖码：010020 电话：86一0471一6634915 传真：86一0471一6634651 2 I Auditor's Opinion Auditor's Opinion To the Leading Group Office of World Bank Financed Bayannaoer Water Reclamation and Environment Protection Project We have audited the special purpose financial statements (from page 5 to page 18) of the World Bank Financed Inner Mongolia Bayannaoer Water Reclamation and Environment Protection Project, which comprise the Balance Sheet as of December 31, 2016, 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 period then ended, and Notes to the Financial Statements. Project Entity and the Finance Department of Inner Mongolia Autonomous Region'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 Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of the Finance Department of Inner Mongolia Autonomous Region, 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 loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement 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 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 3 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, the financial position of Bayannaoer Water Reclamation and Environment Protection Project financed by the World Bank as of December 31, 2016, its financial receipts and disbursements, the project implementation and the receipts and disbursements of special account for the period 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 application from No.15 to No.20 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 Recommendations. Aud ice o Inn golia A hel io na "Olune 2017P2 Address: No.116, East Ring of University vAue I Huhhot, Inner Mongolia, China - Post Code: 010020 Telephone: 86- 0471-6634915 Fax: 86-0471-6634651 The English translation is for the convenience of report users. Please take the Chinese audit report as the only official version. 4 ll. Financial Statements and Notes to the Financial Statements ( --) 2½‡$ i. Balance Sheet BALANCE SHEET 2016 1:12 J 31 H1 (AsofDecember 31,2016) [tjy1Nan ~ layamnrWab2rReclamanaionmenutOF~ t>leyndwo i Wutid lik Af~ Wy Ut RNV Ym Line Wginning Ejuling Line Weginning liing licatiN of Ii No. n i ce Sorces of Fbd N lane ilace J r Total 56 495,73.29 63 , i Total 28 181,776,355. 00 198 476 355. 00 P'roject Exeriitures Poject Appxpriat im Fods 2 -Project Capital and Capital 29 1i edssets Transfered 2. ft 0ý 11 k fi. lrluding: (strutiiExeditres 3 30 to be, Disposed 3. Puhd5 lnvsmts , JA I fi 31 441,480.025,77 473,1981,628.88 Tnsfeni ?1 t VIo e t lMn 4.i' MJ C otrti 649,753.29 638,355,792(B Ltffl Total Poject 32 30,65, 1.3777 324,748,4¼.88 in Pog3ress Investornt 1a lnvestetnt Ixn 6 --(1)W/Kw Foreign irn 33 251,625,137.77 324,748, 584.8 Receivable P‡: PfftjPl; q, X Inltiding: World Ink 7l .:l4 W5)y Including: Investnt Imn lDA Receivable Atppriat o of 8 rg| 7{f-fi t R 11D) 35 251,625.137.77 324,748,581.88 linvesttamt 1.1*n IIclinig :Appopr1iat i, 11 4 <7 f fä l.'Technical wffig9 36 of World imnk Investmit Cavent im in p111, 4 Fi1n3 ( vi w, F ing 37 M2iil Applica,t in of li 3 8 3 Mt E~nding 1T?8# lind[ing Line t girnng 0l0*iVA "* Scrces of Fuid Line Begining Fund N c Balance A.4,: Cy ± l, 1A lnoluding: FXpipint 11 (2)I>1Qfli1Domestic 1m~ 38 49,000f..0 ) losses in Suspense 12 43,852,772.1M 10, 998 50. 19 2. 1t4!få ther Lom 39 140. 854, 8 00 148,450(1044. 00 Cash ardBnk- V4 . i I 2 ik 1.å1 1L wffi 0loIr in 1MMk 13 43,852,772 34 10,99, 50t 19 ApoarMitio of [nsmn 40 It + Iv Dl Ctl P)ItiIt 4ol,li Inculing: Speci 14 :2.499,382.34 10,949,3.90 Wol ik 41 Acmint 2. fjCashor mkxn 15 l fh, 32 Ihwi F-rll 42 - 16 23, 717. 90 30 20,561,093.70 43 Prepaid and Receiv,ble nxeitures to be Offset Including: Wr,lP,ek em I 17 -f t,J5itTotal Payable 44 12,854, 113.36 271, 762 09 Interest Receivable K,11,l (7 1! -f 1 Reclilmat ion Water 7 Current Perlott Cjumu,,lat ive Current Cturrent iIiII.t.l Current Cumulative Um.lative Period Period Period % Actual % Copleted Budgw Actual Opee Treatment- Plant (Irainage No. 7) Ganqimaod, 26,464,942.92 26,464,94292 180,290,000.00 1I1,017,495.73 61.58% Rte,niaonI OWater TatntPlant JT ) Wlatehouqi 3.556,357.09 3,56,357.9 77,24.000,00 78,619,059,47 1017%9 Wastewater .reatment 6. C2-GQ 1L-iIIi 9Ni HT t ^Gaingi-odu Wasteater 5, 457,577.8W) h. t1i,,*ä7.80 109,830,000.00 111,190,646.10 101.24% Treatment Plant 7. C2 WQt R2!?Nj 'a11- Wutlategianqi 4,100,320. 57 4,1(X, 320.6 7 120,010,000.00 114,451,442.20 95,37% Wastewater Treatment Plant 8.1C3 AW Q~SÄi l iM M0s11ig C3 -WN r15ý9 - Construct ion of Artificlial Wet laned of 7,875,633,07 7. 87 5,633.07 - 96,00,m c .w11,8,w.81 47.78% Wuliangsu Uake Construct ion f Demonstritïon Star in Wuliangsu Lake Koi 4point Pollution Control 9. cl WI % #(4rl CiK Coni struc teoo of Grid 5,3:30,779.3t, ,330,779. 36 101,350,000.00 96. 589. 854. 46 95.30% Canals of Wuliangsu Lake †01- (DRO Des ign Project Management cont ract 11'Olhn, 23.44. 43.5. 68 31,319, 191. 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Cfl 49 P ä k 5 Outstanding Amtont Advaneed ta the Spciat Accont ta the End of tttts Period _______________ 4. 1,f 10550 EndingBalanceofSpecial Accout .578.357 20 Add 1 50lü .504 t*)144.0if 94f.4.9 AmntCltiaimedo bot notyetCre.tdteataltheEntdtofthts q 94 9 Application No. 491lAmount 0 4 n if.lo 5 014)1lls0 Amount Withdran bha nt yt Clatmed at te End al 3.428.093 59 hik Pleriod 7 0 4> i U . -i1 (O*tjå.50 5 4tt 6 5 ) Cttmulative Service Charges (f not Included in it 514000 ori6) rk Deduct: 8 A..45 A tOx #10 0 1 Interest Earned (I tt5ncluded t Special Account) 979 9 4 A0915 /* k 49401 Toal Advtanc tt the Speciant A-una Aconted for at the Fnd of ffi. 11d 5000,0100 (9t thtts Pertotd 4. jr .[145. 4& tj0)1 O (lThe notes are integral parts fthe financial statements) 12 （五）财务报表附注 财务报表附注 1．项目情况 巴彦淖尔市水环境综合治理项目贷款号8047一CN，项目建设将 从根本上治理内蒙古河套灌区各级排干沟、乌梁素海和黄河水生态 环境的水质污染，通过采取建设污水处理厂及再生水回用等有效措 施控制乌梁素海的外源污染和减少内源污染，建立完善的水质预警 系统，有效保护乌梁素海、河套灌区和黄河水生态环境。同时项目 实施可对巴彦淖尔市的水资源进行优化配置，合理开发再生水资 源，并且通过深度加工蒙古国的煤、铜等矿产资源，促进国际区域 经济合作，达到经济发展与环境保护双赢目的。项目贷款协定于 2011年7月29日签订，2011年10月27日生效，预计2017年12月 31日前关闭。项目原计划总投资1，。94,0 00,0 00元，其中利用世行贷 款80,000,000粎元，折合人民币532,000,000元（按项目资金申请报 告批复汇率l:6.6541)，国内配套资金562,000,000元。2015年8月， 项目进行了中期调整，调整后项目总投资852,910,0 00元，其中利用 世行贷款80,000,000粎元，折合人民币489,390,000元（按项目中期 调整报告），国内配套资金363,520,000元。 2．财务报表编制范围 本财务报表的簖制范围包括巴彦淖尔市河套水务集团有限公司 的财务报表及自治区财政厅专用账户报表。 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“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。 13 3.4按照中国人民银行2016年12月引日汇率，即USDI＝人民币 6 .937元。 4．报表科目说明 4.1项目支出 2016年项目支出人民币69,86众03879元，累计支出人民币 635,355,792,08元，占总投资计划的76.65%, 4.2货币资金 2016年12月31日货币资金余额为人民币10,998,504.19元，比 期初减少人民币32,854,268.15元。 4.3预付及应收款 2016年12月 31日余额为人民币20,561,093.70元，主要是乌拉 特中旗、乌拉特后旗两个再生水工程、乌梁素海生态过渡带人工湿地 工程预付工程款． 4.4项目拨款 2016年12月31日余额为人民币196,476,355元，其中中央及自 治区到位的配套资金177,366,00。元，市财政配套资金4,660,000元， 巴彦淖尔市水务局8,0 80,000元，后旗财政局4,870,355元，中旗工业 园区l,500,000元． 项目计划配套资金总额人民币196,876,355元，截止2016年12 月31日到位配套资金人民币196,476,355元，占总计划的99.80%, 其中中央财政环保项目专项资金50,600,000元，累计到位人民币 50,600,000元，占计划的1 00%；中央节能预算内投资20,000,000元， 累计到位人民币20,000,000元，占计划的100%；中央基建投资预算 拨款42,000,000元，累计到位人民币42,000,000元，占计划的l0oo&0; 自治区财政水污染防治专项资金61,716,000元，累计到位人民币 61,716,000元，占计划的100%；自治区排污费环境保护专项资金 3,450,000元，累计到位人民币3,050,000元，占计划的88.41%；巴彦 淖尔市水务局补助资金8,080,000元，累计到位人民币8,080,000元， 占计划的100%；市则政拨付项目管理费及利．息、辛卜助4,660,000元，已 {4 全部到位；后旗财政局税费返还4,870,355元，已全部到位；中旗工 业园区补贴l,500,000元，已全部到位。 4.5项目借款 截止2016年12月31日巴彦淖尔市水环境综合治理项目账面余 额为人民币473,198,6 28.88元，其中国际复兴开发银行贷款额（不含 专用账户）为人民币313,799,520.98元。 截止2016年12月31日，累计提取世界银行贷款资金 45,235,6 23.61粎元，占贷款总额的56.54%，提取工程类资金 44,466,656.41粎元，占该类计划的8l.59o&o，提取咨询费768,967.20 粎元，占该类计划的25.63%，专用账户余额为1,578,35720美元； 累计国内借款人民币99,00认000元，占总计划的90.00％。 4.6应付款 2016年12月31日余额为人民币271,762.09元，主要是项目借 款及三个污水处理厂、两个再生水厂及乌梁素海网格水道扣留质保金 部分。 5．专用账户使用情况 本项目专用账户设在光大银行，账号为50121488000000949，币 种为粎元．专用账户首次存款5,0 00,000.00美元。2016年年初余额 s,004,832.81粎元，本年度服务费支出20.00美元，利息收入1637.98 粎元，提款s,062,649.61粎元，支付11,490,743.20美元，2016年12 月31日余额1,578,357.20美元。 l5 v . Notes to the Financial Statements Annotations of Financial Statement I.Project Overview Bayannaoer Water Reclamation and Environment Protection Project (Ln.8047) is aimed to the treatment of the water pollution in drains of Inner Mongolia Hetao Irrigation Area as well as that in Wuliangsu Lake, and prevents the water ecological environment of Yellow River from pollution. The project also aimed to establish a complete early warning system of water quality to protect the water ecological environment of Wulangsu Lake, Inner Mongolia Hetao Irrigation Area and Yellow River effectively. Besides, the implementation of this project could also optimize the water resources and exploit the reclaimed water resources of Bayannaoer rationally, as well as promote international and regional economic cooperation through the deep processing of the mineral resources (such as coal and copper) of Mongolia, to achieve the goal of win-win situation such as economic development and environmental protection. The Project Agreement was signed on July 29, 2011, came into force on October 27, 2011, and it will be completed on December 31, 2017. The original total investment of the project is RMB1094 million, of which USD80 million is World Bank Loan, which is equal to RMB 532 million according to the exchange rate of the Fund Application Report (1:6.6541), and the other RMB562 million is domestic counterpart funds. After the medium-adjustment of the project in August of 2015, the total investment of the project is RMB852.91 million, of which USD80 million is World Bank Loan, which is equal to RMB 489.39 million according to the exchange rate of the Fund Application Report (1:6.6541), and the other RMB363.52 million is domestic counterpart funds. 2.Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements prepared by the project office of Hetao Water Affairs Group Co., Ltd. of Bayannaocr City, and the Special Account Statement prepared by Inner Mongolia Finance Department. 3.Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for World Bank Financed Project of Ministry of Finance (Caijizi[2000]No. 13). 3.2 In accounting practice, the Gregorian calendar year is adopted as 16 the fiscal year from January Ist to December 31s1" 3.3 The accrual basis and the debit/credit double entry bookkeeping methods 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 ", 2016 of the People's Bank of China, which is USDI= RMB6.937 yuan. 4.Illustration of Statement Items 4.1 Project Expenditure The project expenditure on year 2016 was CNY 69,860,038.79, accumulated outlay of CNY 638,355,792.08, which was 76.65% of the total investment. 4.2 Monetary Capital The balance of monetary capital was CNYIO,998,504.19 until December 31 ", 2016, CNY 32,854,268.15 decreased than last year. 4.3 Advance Payment and Receivables Until December 31 ", 2016, the balance was CNY 20,561,093.70, mainly prepaid project advanced payment, consists of the Ganqimaodu Reclaimed Water Project, Wulatehouqi Reclaimed Water Project, the Constructed Wetlands of Wuliangsu Lake. 4.4 Project Appropriation Founds Until December 31s, 2016, the balance of Project Appropriation Funds was CNY196,476,355, of which the counterpart fund from national government and the Inner Mongolia Autonomous Region was CNY 177, 366,000, the counterpart fund from the Municipal Government was CNY 4,660,000, the counterpart fund from the Municipal Water Affairs Bureau was CNY 8,080,000, the counterpart fund from the Finance Bureau of Wulatehouqi was CNY 4,870,355, the counterpart fund from the Ganqimaodu Industry Zone was CNY1,500,000. The anticipated total counterpart fund was CNYI96,876,355. Among which there is CNY196,476,355 was up and running, equal to 99.80% of the total counterpart funds until December 31st, 2016, including CNY 50,600,000 special funds for environmental protection project of Central Environment Protection (accumulated Appropriation Funds CNY 50,600,000, equal to 100% of planning), CNY 20,000,000 funds for energy saving budget investment of Central Government (accumulated Appropriation Funds CNY 20,000,000, equal to 100% of plan), CNY 42,000,000 funds for construction investment budget allocations of Central Government (accumulated Appropriation Funds CNY 42,000,000, equal to 100% of plan), 17 CNY 61,716,000 Special funds for water pollution prevention and control of Inner Mongolia Autonomous Region (accumulated Appropriation Funds CNY 61,716,000, equal to 100% of plan), CNY 3,450,000 Special funds for pollution discharge from Inner Mongolia Autonomous Region (accumulated Appropriation Funds CNY 3,050,000, equal to 88.41% of plan), CNY8,080,000 special subsidies from Bayannaoer Water Affairs Bureau,(accumulated Appropriation Funds CNY 8,080,000, equal to 100% of plan), CNY 4,660,000 project management fees and interest subsidy from the Municipal Financial Department, CNY 4,870,355 refunds of taxes from Wulatehouqi Finance Bureau, CNY 1,500,000 subsidy from the Ganqimaodu Industry Zone. 4.5 Project Loan Until December 31", 2016, the balance of Bayannaoer Water Reclamation and Environment Protection Project was CNY 473,198,628.88, which consists of CNY 313,799,520.98 of IBRD Loan (excluding special account). Until December 31s, 2016, accumulated withdraw funds from World Bank Loan was USD 45,235,623.61, equal to 56.54% of the total loan amount. Among which there was USD 44,466,656.41 used for engineering, equal to81.59% of plan of such type, and USD 768,967.20 for consulting service, equal to 25.63% of plan of such type, the balance of the special account is USDI,578,357.20; Accumulated domestic loan is CNY 99,000,000, it was 90.00% of the general plan. 4.6 Account Payable Until December 3 1 ", 2016, the balance is CNY271,762.09, is mainly consists of project loan and the retained quality assurance fund of the three wastewater treatment plant, the two reclaimed water treatment plant, and the Canalization of Wuliangsu Lake. 5.Service Conditions of the Specified Account The special account of the project is located in the China Everbright Bank, with account number of 50121488000000949, currency is U.S. dollars. The first deposit of the Special Account was 5,000,000.00 USD. At the beginning of year 2016, the balance is 5,004,832.81 USD, the withdraw funds is 8,062,649.61 USD, the payment is 11,490,743.20 USD. Among which there arc 20.00 USD service fee and USD 1637.98 interest. Until December 31 ", 2016, the balance is 1,578,357.20 USD. itt