0 9 OC 2018 Hebei Provincial Audit Office of the People's Republic of China Audit Report X *W 44k [2018 D 7 - HEBEI AUDIT REPORT (2018) NO. 7 Project Name: Hebei Air Pollution Prevention and Control Program Financed by the World Bank AR : 8623-CN Loan No.: 8623-CN Project Entity: Hebei Provincial Finance Department 2017 Accounting Year: 2017 Contents ................................................. I............................................... I. A uditor's Opinion ...........................................................................................3 II. Statem ents and NT .....................................................................................5 Sum mary for 205..............................................................................5 (c)2017 , ~.7 (ii) Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summar fo 207. Sum m ary for 2017 .............................................................................. 7 (iii ) Notes of Statem ents ..........................................................................9 III. Audit Findings and Suggestions................................................................. 16 一、审计师意见 审计师意见 河北省财政厅： 我们审计了世界银行贷款河北大气污染防治项目截至2017年12月31 日的20 16年度河北省大气污染防治专项资金使用情况汇总表、2017年度 河北省大气污染防治专项资金佼用情况汇总表及报表附注（第5页至第13 页）。 （一）河北省财政厅对报表的责任 簖制上述报表是你厅的责任，这种责任包括： 1．按照《河北省大气污染防治专项资金使用情况汇总表编制指南》和 本项目贷款协定的要求簖制报表，并使其实现公允反映； 2．设计、执行和维护必要的项目控制，以使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报表是否不存在重大 几错报获取合理保证。 为获取有关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，对报表的合规性、公允性进行评 价。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。 l （三）审计意见 我们认为，第一段所列报表在所有重大方面按照《河北省大气污染防 治专项资金佼用情况汇总表簖制指南》和本项目贷款协定的要求编制，公 允反映了截至2017年12月31日的河北省大气污染防治专项资金使用情 况。项目资金按计划佼用，报表中列示的项目收支和账户记录相对应，报 表中列示的支出符合规定。 我们提醒报表佼用者关注报表附注中关于编制基础的说明。河北省财 政厅簖制的河北省大气污染防治专项资金使用情况汇总表是为了遵循贷 款协定等规定。因此，报表可能不适用于其他用途。本段内容不影响已发 表的审计意见。 （四）其他事项 审计工作按照本项目的审计大纲进行，我们对报表中的资金进行了审 计。 本审计师意见之后，共同构成审计报告的还有两项内容：2016年度 河北省大气污染防治专项资金佼用情况汇总表、20 17年度河北省大气污 峪一’防治’项’蝴‘”汇总’及可议’ 地址：中国河北省石家庄市友谊南大街195号 邮政簖码：050051 电话：86一311一88606354 传真：86一311一88606120 2 1. Auditor's Opinion Auditor's Opinion To Hebei Provincial Finance Department: We have audited the Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2016 and 2017(from page 5 to page 13) of Hebei Air Pollution Prevention and Control Program Financed by the World Bank as of December 3 1 2017, and Notes to the Statements. Hebei Provincial Finance Department's Responsibility for the Statements The preparation of Financial Statements is the responsibility of your entity, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Hebei Air Pollution Prevention and Control Earmarked Funds Utilization Summary Statement Preparation Guide and the requirements of the project loan agreement; ii. Designing, implementing and maintaining necessary internal control to ens-are that the statements are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these 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 statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statements. The procedures selected depend on the auditor's judgment, including the assessment of the compliance and fairness of the statements.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 statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. 3 Opinion In our opinion, the statements identified in the first paragraph present fairly, in all material respects, usage of Hebei Air Pollution Control and Prevention Earmarked Funds as of December 31, 2017, in accordance with Hebei Air Pollution Prevention and Control Earmarked Funds Utilization Summary Statement Preparation Guide, and the requirements of the project loan agreement. Project funds were used as planned.The items listed in the statements correspond to the account records, expenditures specified in the statements are in compliance with applicable provisions of state laws and regulations. We remind users of the report to pay attention to the Notes of Statements on the preparation of the instructions. Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary prepared by Hebei Provincial Finance Department is to comply with loan agreements and other provisions. Therefore, the Statements may not be suitable for other purposes. This paragraph does not affect the opinion above. Other Matter The audit is carried out in accordance with the Terms of Reference for Annual Program Statements Audit.We have audited the funds in the Statements. The audit report consists of the Auditor's Opinion and two more parts hereinafter: the Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2016 and 2017, and Notes to the Statements, Audit Findings and Recommendations. Hebei Provin al uit Office ott People's Republic of China September 2 Address: No.1 5 uth Youy4 t, Shijiazhuang City, Hebei Province, PRC Postcode: 0500 Tel.: 86-311-8860 Fax: 86-311-88606120 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 1 .1. 二、报表及报表附注 11.Statement and Notcs （一）2016年度河北省大气污染防治专项资金使用情况汇总表 (1) .Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2016 20 16年度河北省大气污染防治专项资金使用情况汇总表 Hebci Air Pollution Control and Prevention Earmarkcd Funds Usage Summary for 2016 本期截至20 17年12月31日 (For the period ended Decelnber 31,2017) 项目名称：世界银行贷款河北大气污染防治项目 ProjectNalne:HebeiAirPolhitionPreventionandContrOlProgramFinancedbytheW乙ridBank 簖报单位：河北省财政厅货币单位：人民币元 仁件乌六钊 后续（肠be continued) 5 A Approved Budget Cumulative Actual Expenditures Progress No. Category Ah th. k i ,, - central Provincial Cent%lkl ProvinA + it I 1 -11, "j, it Government Government Sub total Government Government Sub total Central Provincial Government Government Sub total Earmarked Funds Earmarked Funds Earmarked Funds Earmarked Funds Earmarked Funds Earmarked Funds 2 MR)Rural Clean Energy Development and 46,936,592.00 15,420,000.00 62,356,592.00 43,354,381.00 13,105,163.00 56,459,544.00 92.37% 84.99% 90.54% ,Utilization Project LIM I N4 TS 27,720,000,00 2,100,000.00 29,820,000.00 27,720,000.00 2,088,000.00 29,809,000.00 100.00% 99.43Y. 99,96% -LANVIAM0 116,068,012,00 5,000,000.00 121,068,012.00 111,146,760,00 4,768,300.00 115,915,060.00 95.76% 95-37Y 95-74%1 AIIW2- i 65t o Coking Industry 1,380,000.00 - 1,380,000.00 1,380,000.00 - 11380,000.00 100.00% - 100.00% pollution Control 1 2 other Industrial 114,688,012.00 5,000,000.00 119,688,012.00 109,766,760.00 4,768,300.00 114,535,060.00 95,71% 95.37% 95.69% Pollution Control YAI?MM A! 160,879,333.54 160,879,333.54 1.35,179,001.64 135,179,001.64 94.03% - 84.03% Dust Pollution Control Surface Mine 14,319,100.00 14,319,100.00 9,154,052.00 9,154,052.00 63.93% 63.93% Pollution Thorough Control Other Dust Pollution 146,560,233.54 146,560,233.54 126,024,949.64 126,024,949.64 95.99% 85.99% lControl ag!) VMIIWR 533,389,498.60 432,435,000.00 965,823,498.60 506,930,698-60 392,281,240.00 899,211,938.60 95.04% 90.71% 93.10% Motor Vehicle Pollution Control Road Vehicle Pollution 76,636,998.60 - 76,636,999.60 73,196,198.60 - 73,196,198.60 95.51% - 95-51% Control 2 New EnergyVehicle 456,751,500.00 432,435,000.00 889,186,500.00 433,734,500.00 392,281,240.00 826,015,740.00 94.96% 90.71% 92.90% Promotion and Application #8)iik* 236,715,395.75 112,000,000.00 348,715,385.75 217p7O7,463.32 110,134,976,87 327,842,440.19 91.97% 98.33% 94.01% Capacity Building At 83,550,850.00 20,980,100.00 104,530,950.00 71,251,229.38 17,317,988.60 88,569,217.98 85.281Y.1 82.54% 84.73% Miscellaneous Total 1,589,302,049.99 637,929,900.00 2,227,231,949.99 1,471,080,393.96 587,579,516.32 2,058,659,910.28 92.56% 92.11% 92,43% 6 （二）2017年度河北省大气污染防治专项资金使用情况汇总表 (11).HebeiAirPollutionControlandPreventionEarmarkedFundsUsageSummaryfor2017 2017年度河北省大气污染防治专项资金使用情况汇．悠表 Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2017 本期截至2017年12月31日 (For tho poriod二dod Decelnbor 31,2017) 项目名称：世界银行贷款河北大气污染防治项目 Project Nam。：Hebei Air Pollution Prevention and Control Prograin Financed by thew白rid Bank 簖报单位：河北省财政厅货币单位：人民币元 甘弃升翻 后续（肠be continued) 7 пD if �s N м � 1�1 l l г`�i' � � � сS�П о�� w cR �� о�k �� °�`'i � Н � �� w ь� �� �� g�� Е%' С� � �' � ° -,`ш�, ° �,�i' �:йr о � �. �V�w � �� с.�Р �� цli С г� ы 7G� С � !2 Егг /7;сµ � А�}}1`� �� С_ I� 0д Л~� Г�ОС О �ttt � � � `�{ 'О Kf ++1' � •Т � ш `� р С � � � Т� ы � {Т{i � о т С. п " 0 ' � � � � ° � � т 7 � • а ,� n _ аа � -с � С � т � s n_ о f� 7 . 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QNi N ш О О 1-� о С� Su �*!Чl'� � 7 л мУ � �Е о2 � о2 � � ; й т � Э о 'о,,� � ��� n� а ���д,,.�� � %4Чгt' � � С :�N+S м � W V О Га W �fb ш�� �� � � 4 т сц0 � `� ре ои о о ои о °" `-' И С i1 i1 Q1 С1 Q1 ltl У 6 i м N lO 00 о �О м с0 а N Q1 W И �Li О ОО 1--� V п� Qt � SЛ и о � r 00 N ы_ ;Е ;Е � `а2 3Е п� о л （三）报表附注 报表附注 1．项目概况 世界银行贷款河北大气污染防治项目（以下简称“本项目”）于2016 年6月6日获得世行董事会批准，我国政府于2016年7月12日正式与世 界银行签订该项目的《贷款协定》、《项目协议》，获得世行贷款5亿美 元，贷款号为8623一cN。本项目目标是减少河北重点行业的特定大气污染 物排放。本项目包括《河北省大气污染防治行动计划实施方案》中的以下 部分：(l）工业企业综合治理及减少重点工业行业的多污染物排放；(2) 面源污染治理及扬尘治理；(3）移动源排放防治；(4）监测预警系统及计 划工具。项目设籮了7项支付指标，对应世界银行贷款5亿美元，项目关 账日为20 18年12月31日。 2．报表编制范围 本报表的簖制范围包括2017年度全省中央、省级大气污染防治专项 资金佼用情况汇总表（含2016年度全省中央、省级大气污染防治专项资 金递延到2017年度的支出情况）。该汇总表不包括居民供暖、燃煤锅炉 淘汰、燃煤锅炉改造、淘汰过剩产能、推动产业转型升级等领域资金使用 J清况。 3．主要会计政策 3.1本项目报表按照河北省财政厅《河北省大气污染防治专项资金使 用情况汇总表簖制指南》（冀财外［201711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。 本报表是本项目第二次簖制，会计核算涵盖了2016年1月1日开始至2017 年12月31日所发生的支出。 3.3本项目会计核算以“收付实现制”作为记账原则，以人民币作为 9 记账本位币。 4．贷款协定执行情况 截至2017年12月31日，项目共计提取世界银行贷款资金 122,750,000.00粎元，其中预付款121,500,000.00美元，先征费1,250,000.00 粎元。 5．中央、省级大气污染防治专项资金预算投入、实际支出及结余情 况 5.1 2016年中央、省级大气污染防治专项资金实际支出及结余情况。 截至2017年12月31日，中央、省级大气污染防治专项资金累计实际支 出人民币2,058,659,910.28元，结余人民币168,572,039.71元，支出进度 92.43％。其中：中央大气污染防治专项资金累计实际支出人民币 l,471,080,393.96元，结余人民币118,221,656.03元，支出进度92.56%; 省级大气污染防治专项资金累计实际支出人民币587,579,51 6．犯元，结余 人民币50,350,383,68元，支出进度92.11％。 5.2 2017年中央、省级大气污染防治专项资金预算投入、实际支出及 结余情况。截至2017年12月31日，中央、省级大气污染防治专项资金 预算投入人民币l,572,522,003.00元，实际支出人民币655,172,369.15元， 结余人民币917,349,633.85元，支出进度41.&％。其中：中央大气污染 防治专项资金投入人民币932,468,503.00元，实际支出人民币 251,482,589.15元，结余人民币680,985,913.85元，支出进度26,97%；省 级大气污染防治专项资金预算投入人民币640,053,500.00元，实际支出人 民币403,689,780.00元，结余人民币236,363,720.00元，支出进度63.07％。 专项资金主要用于燃煤污染控制、工业污染治理、扬尘污染治理、机 动车污染治理、能力建设等方面。 6．其他需要说明的事项 2016年度河北省大气污染防治专项资金使用情况汇总表中批复预算 投入数与去年不一致，是由于部分地区调整预算造成的。 l0 iii ) Notes of Statements Notes of Statements 1. Project overview Hebei Air Pollution Prevention and Control Program (the project) funded by World Bank (WB) was approved by the Board of Directors of WB on June 6, 2016. Chinese government officially signed the Loan Agreement and Project Agreement with VVB on July 12, 2016, and received a )VB loan of USD 500,000,000.00. The loan number is 8623-CN. The target of the project is to reduce specific air pollutants emission in Hebei's key industries. The project includes the following parts of Hebei Air Pollution Prevention and Control Action Plan Implementation Plan: (1) comprehensive control of industrial companies-and reducing multi-pollutants emission in key industry sectors; (2) area pollution control and dust control; (3) mobile source emission prevention and control; (4) monitoring and warning system and planning tools. The project 'has 7 disbursement indicators corresponding with the USD 5005000,000.00 VVB loan. The closing date of the project is December 31, 2018. 2. Consolidation scope of the statements The consolidation scope of the statements include 2017 Provincial Summary Statement of the Utilization of Central and Provincial Air Pollution Prevention and Control Earmarked Funds (including the deferred expenditure of 2016 Provincial Summary Statement of the Utilization of Central and Provincial Air Pollution Prevention and Control Earmarked Funds). The Summary Statements don't include the using of funds in areas such as residential heating, elimination of coal-burning boilers, convert improvement of coal-burning boilers) elimination of outdated production capacity, promotion of industry transformation and upgrading. 3. Main accounting policies 3.1 The statements were prepared according to the requirements of Hebei Air Pollution Prevention and Control Earmarked Funds Utilization Summary Statement Preparation Guide (Ji Cai Wai C201 7 -7 1) issued by HPDR 11 3.2 The accounting year is the calendar year, which is from January 1 to December 31 every year. The statements are the second preparation of this project. The accounting covers the expenditure incurred from January 1, 2016 to December 31, 2017. 3.3 The accounting of the project follows the accounting principle of accounting on the cash basis, with RMB as functional currency. 4. Implementation of the Loan Agreement As of December 31, 2017, WB loan funds were disbursed USD 122,750,000.00 by the project, including Advance USD121,500,000.00, Front -end Fee USD1,250,000.00. 5. Budget input, actual expenditure and balance status of central and provincial air pollution prevention and control earmarked funds 5.1 Actual expenditure and balance status of central and provincial air pollution prevention and control earmarked funds for 2016. As of December 31, 2017, the actual expenditure was RMB2,058,659,910.28 yuan, the balance was RMB 168,572,039.71 yuan, and the expenditure progress was 92.43%. For central air pollution prevention and control earmarked funds, the actual expenditure was RMB1,471,080,393.96 yuan, the balance was RMB1l8,221,656.03 yuan, and the expenditure progress was 92.56%. For provincial air pollution prevention and control earmarked funds, the actual expenditure was RMB587,579,516.32 yuan, the balance was RMB50,350,383.68yuan and the expenditure progress was 92.11%. 5.2 Budget input, actual expenditure and balance status of central and provincial air pollution prevention and control earmarked funds for 2017. As of December 31, 2017, the budget input was RMB 1,572,522,003.00 yuan, the actual expenditure was RMB655,172,369.15 yuan, the balance was RMB917,349,633.85 yuan, and the expenditure progress was 41.66%. For central air pollution prevention and control earmarked funds, the budget input was RMB932,468,503.00 yuan, the actual expenditure was RMB251,482,589.15 yuan, the balance was RMB680,985,913.85 yuan, and the expenditure progress was 26.97%. For provincial air pollution prevention and control earmarked funds, the budget input was RMB640,053,500.00 yuan, the actual expenditure was RMB403,689,780.00 yuan, the balance was RMB236,363,720.00 yuan and the expenditure progress was 63.07%. 12 The funds were mainly used for coal burning pollution control, industrial pollution control, dust pollution control, motor vehicle pollution control, capacity building, etc. 6. Other Explanation for the Financial Statements Due to the the adjustment of budget in some regions, the total approved budget of the Hebei Air Pollution Control and Prevention Earmarked Funds Usage Summary for 2016 is inconsistent with the amount of last year. 13