Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report '4T @ EhP 4 2020 3 14 AUDIT REPORT [ 2020 ] NO. 14 '5 f 4 4,:( # -5ý $ä ik k ý:Pfl XIR%M(WHCFC ) Project Name: China HCFC Phase-Out Project Stage II Granted by the Montreal Protocol Multilateral Fund 00 : TFA9046 Grant No. : TFA9046 flj, #Å4IIL: gz A nt. ;ZtV '- _ 7-9)11¾C Project Entity: Foreign Environmental Cooperation Center, Ministry of Ecology and Environment ì†f]Jfr1]: 2018 4 10 ) 8 H P 2019 - 12 ) 31 E Accounting Period: October 8, 2018 - December 31, 2019 目录 Conte肚ts 一、审计师意见，．…，.,.．……，…，二，二，二，…，.,,.．…，…，…，,...........．……，......．……，.．…1 1 .Atlditor&5 Opinion....．……卜．............．……，....．……，,.，…，，……，.,,.．…，.,,,,.,，二，，…，3 二、财务报表及财务报表附注．.......................................................．……5 11 .Financial St成ements and Notes to the Financial Statements．…，,...．……5 （一）资金平衡表．.......．……，,,．…，.,,,,，二，.，二，.,,．…，.,................．……，..．……5 1 .Balallce Sheet.............................................．……，............．……，…，.,.,．…，5 （二）资金来源及运用表二，.........................................................．……6 11 .Proj ect Soul-ces&Uses ofFund,.，二，二，,.,,.，二，.,，…，.........................．……6 （三）赠款协定执行情况表．.....................................................．……10 111 .Statemellt of Implementation of Grant Agreement.................．……10 （四）项目支出报表一类别1..................．……，,.．…，.,,,,.,，二，,,.,,.,.,,,,,,.,.11 iv .statement ofExPenditure for Categoryl…，,.,.，……，.．……，二，.．……，,,n （五）项目支出报表一类别2....................．……，............．……，…，．…，…，13 v,Statement ofExpenditure for Category 2.................................．……13 （六）项目支出报表一类别3/4/5 .........................................．……，二，…19 vi .Statement ofExPenditLire for Category 3/4/5.................．……，．……19 （七）指定账户报表．……，.......．……，..．……，二，．……，,．…，，…，...．……，,，…，.,20 vii.Designated Account statement...............................................．……20 （八）财务报表附注．.............．……，．…，....．……，二，……，二，，……，.,，二，.,.,．…21 viii.Notes tothe Financial Statements....................................．……‘．…25 三、审计发现的问题及建议．................................................．……，...．……30 111,AUdit Findings and Recommendations.,.,.,,，……，,.........................．……31 } … 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： 我们审计了蒙特利尔多边基金赠款中国含氢氯氟烃（HcFc）第 二阶段淘汰项目2019年12月31日的资金平衡表，以及截至该日同 期间的资金来源及运用表、赠款协定执行情况表、项目支出报表一类 别1、项目支出报表一类别2、项目支出报表一类别3/4/5、指定账户报 表等特定目的财务报表及财务报表附注（第5页至第29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 l 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 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，公允反映了蒙特利尔 多边基金赠款中国含氢氯氟烃（HcFc）第二阶段淘汰项目2019年 12月31日约财务状况，以及截至该日同期间的财务收支、项目执行 和指定账户收支情况。 （四）其他事项 我们审查了本期内报送给世界银行的第1和第2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。 ＿一认：散项＊夕、 ；一尹“＼今今＿- 审计籲国外贷援款项目审计服务中。心 202汀下咨月’2日伙” 阮呱撇，娜夕－ 地址：中国北京市海淀区中关村南大街4号 邮政簖码：100086 …”&86一’O一62&507&02 1. Auditor's Opinion Auditor's Opinion To Foreign Enviroru-nental Cooperation Center/MEE We have audited the special purpose financial statements (from Page 5 to Page 29 ) of the China HCFC Phase-Out Project Stage 11 Granted by the Montreal Protocol Multilateral Fund, which comprise the Balance Sheet as of December 31, 2019, Project Sources and Uses of Fund, Statement of Implementation of Grant Agreement, Statement of Expenditure for Category 1, Statement of Expenditure for Category 2, Statement of Expenditures for Category 3/4/5, and the Designated Account Statement for the period then ended, and Notes to the Financial Statements. Project Entity's Responsibility for the Financial Statements The preparation of the Financial Statements is the responsibility of your entity, 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; H. 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 assessinent 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 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 the China HCFC Phase-Out Project Stage II Granted by the Montreal Protocol Multilateral Fund as of December 31, 2019, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the designated account for the period 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 applications No. 1 and No. 2 and the attached documents submitted to the World Bank during the period. In our opinion, these documents comply with the project grant agreement and can serve as basis for grant withdrawal. 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Statement of Expenditure for Category 3/4/5 A H - 3/4/5 For the period from 10/8/2018 to 12/31/2019) 49VM 511: 2018 iff 10 A 8 H -2019 4-3 12 ) 31 H (HCFC) A,'AW : TFA9046 Project Name: China HCFC Phase-Out Project Stage 11 Granted by the Montreal Proto rol Multilateral Fund Grant No.:TFA9046 A fK * 4L ± - 53 F A P P A, X7` VIE r Prepared by: Foreign Eliviromnental Cooperation Center/MEE Currency Unit: USD /RMB Actual Expenditure for the Actual Expenditure current period Cumulative to Date FV_ 'Iff M 3 _ Lh im ip Amount Amount (Bank's (Bank's Amount Amount Category Category Financing% Total share) share) Total (Bank's (Bank's No. Description EiIM01% Expenditur RMB USD Expenditur share) share) e RMB Equiv. e RMB RMB USD paid from Equiv, DA 4W e Lill i Jko *;K (-k R A PQ -ffi 1 2 3 4 5=4*3 6 7 8=7-3 9 Technical Assistance and 3 Policy Support Ik 0 4 Management Fee 0 0 0 0 0 1934IR Preparation of Phase-out and Emissions 5 Reduction 0 0 0 0 0 0 Activities Afl a * A1 Total Oit 0.00 0.001 0.001 0.001 0.001 0.001 19 （七）指定账户报表 vii.Designated Account Statement 指定账户报表 DESIGN百rED ACCOUNTS飞人TEMENT 赠款号：TFAgo46开户行：中国民生银行金融街支行 Grant No.:TFA9046 Depository Bank:China Minsheng 会计期间：20 18年10月8日至2019年12月31日Baok,Jinrong stoet Branch Accounting Poriod:octobors,2018一December 31,2019账号：0114144400000010（美元） 簖制单位：生态环境部对外合作与交流中心0114014210。。。370（人民币） 沙，i,yU塑：Foreign EnVironmen,al Cooperation AocountN。，: 七ente灯」vl七匕 货币名称和单位：粎元0114144400000010(usD) 聋 20 （八）财务报表附注 财务报表附注 1，项目概况 1.1中国含氢氯氟烃（HCFC）第二阶段淘汰管理计划项目全称为 蒙特利尔多边基金赠款中国含氢氯氟烃（HCFC）第二阶段淘汰项目， 国际执行机构为世界银行。2019年1月8日，财政部与世界银行签署 了项目协议，赠款总额为141 471 210.00美元，赠款号为TFAgo46, 2019年9月19日财政部与世界银行签署赠款补充协议，追加赠款资 金23 000 000.00粎元，赠款总额达到164471210.00美元，资金用于 聚氨醋泡沫行业HCFC淘汰行业计划（第二阶段）和生产行业HCFC 淘汰行业计划〔第二阶段）的消耗臭氧层物质的淘汰替代活动。 1.2聚氨醋泡沫行业HcFc淘汰行业计划（第二阶段）项目赠款 资金总额为128 950 000一00美元；该行业计划（第二阶段）的目标是 在2026年前完成聚氨醋泡沫行业HCFC一141b完全淘汰，项目内容主 要包括：(1）在聚氨醋泡沫企业中开展淘汰改造活动，削减HCFC一1 4 lb; (2）支持组合料企业生产改造；(3）开展一系列技术援助项目，研 究相关政策措施，以支持淘汰项目顺利推进。 1.3生产行业HcFc淘汰行业计划（第二阶段）项目赠款资金总 额为23 000 000.00粎元，该行业计划（第二阶段）的任务是实现中国 HCFCS生产行业2018年度履约目标，主要内容包括：(1）在HCFCs 生产企业中开展生产线关闭项目征集并签署项目合同书；(2）在 HCFCS生产企业中开展配额等比例强制削减工作，并签署合同书。 2．主要会计原则 2.1生态环境部对外合作与交流中心负责报表的编制。 2.2记账本位币为美元。 2.3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。本项目采用借贷记账 法进行核算。 2.4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 21 日止。本项目第一份合同于2018年10月8日签署，因此本报表核算 期间为2018年10月8日至2019年12月31日。 3．指定账户情况说明 3.1本项目指定账户设在生态环境部对外合作与交流中心，开户 行为民生银行北京金融街支行，粎元账号为0114144400000010，人民 币账号为0114014210000370，为继续使用蒙特利尔多边基金赠款第四 个蒙特利尔议定书臭氧层相关物质淘汰项目的指定账户。 3.2指定账户期末余额9 589 538.58美元（包含累计利息730.48美 元），本期收到世行预拨款14 836 021.60美元，累计收到世行预拨款 14836021.6。粎元，本期向世行报账金额0.00美元，累计已支付 5 246 786.05粎元，其中已向世行报账0.00美元，已支付但未申请报 账5 246 786.05粎元。指定账户预拨款余额14836021.60美元。 4，赠款协定执行情况说明 项目累计收到预拨款14836021.60美元，本期收到预拨款 14 836 02160粎元。项目本期向世行报账0.00美元，累计向世行报账 0.00粎元。本期指定账户预拨款余额14 836 021.60美元，累计预拨款 余额14 836 021.60美元。 5．项目收支情况说明 5.1截至2019年12月31日，中国含氢氯氟烃（HCFC）第二阶 段淘汰项目本期收入为14 836 021.60美元，累计收入为14 836 021.60 粎元，本期支出为5246786.05粎元，累计支出为5246786.05美元。 5.2截至2019年12月31日，聚氨醋泡沫行业HCFC淘汰行业计 划（第二阶段）本期收入为5 636021.60美元，累计收入为5636021.60 粎元；本期支出为1 157411.02美元，累计支出为1巧7411.02美元， 详细收支情况见附表1一1,1一2。 5.3截至2019年12月31日，生产行业HcFc淘汰行业计划（第 二阶段）本期收入为9200000.00美元，累计收入为9200000.00美 元；本期支出为4089375.03粎元，累计支出为4089375,03美元， 22 详细收支情况见附表1一3,1一4。 6．其他应付款说明 其他应付款用于核算指定账户利息。其他应付款期初余额为0.00 粎元，本期指定账户利息收入为740.48美元，用于抵减的手续费金额 为10.00粎元，截至2019年12月31日，其他应付款期末余额为730.48 粎元。 7．应收款项说明 应收款项期末余额为427.45美元，为聚氨醋泡沫行业HcFc淘 汰行业计划（第二阶段）应收多付济南安泰保温防腐有限公司合同款 427,45美元。 8．其他情况说明 8.1合格费用可追溯回补期为：2018年1月26日至赠款协议签署 日。 8,2指定账户报表中利息及调整项303.03美元，包含利息收入 730.48粎元和应收多付济南安泰保温防腐有限公司合同款427.45美 兀。 23 附表1一1：中国含氢氯氟烃（HCFC）淘汰项目聚氨醋泡沫行业HCFC淘汰行业 计划（第二阶段）收入情况表 ）军幸劝 附表1一2：中国含氢氯氟烃（HCFC）淘汰项目聚氨醋泡沫行业HCFC淘汰行业 计划（第二阶段）支出情况表 崔书导拼聋 附表l一3：中国含氢氯氟烃（HcFc）淘汰项目生产行业HCFC淘汰行业计划（第 二阶段）收入情况表 层华攀诊 附表1一4：中国含氢氯氟烃〔HcFc）淘汰项目生产行业 HcFc淘汰行业计划（第 二阶段）支出情况表 孕乌斗川 24 (viii) Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview 1. 1 The Agreement for China HCFC Phase-Out Project Stage 11, namely the Montreal Multilateral Fund for China HCFC Phase-Out Project Stage 11, was signed by the World Bank (WB) and Ministry of Finance (MOF) on January 8, 2019, OTF Grant No. is TFA9046, total grant amount is USD141 471 210.00. A Supplemental Agreement was signed by W-B and MOF to extend another grant amount of USD23 000 000.00 to the project on September 19, 2019. It is dete-nined that the ceiling amount of project is USD164 471 210.00 at stage 11 for ODS Phase-out activities in the two sector plans, which are The Sector Plan for HCFC Production Phase-out in China (phase II) and The Sector Plan for Phase out of HCFC- 14 1 b in the PU Foam Sector in China (phase 11). I 2 The Sector P Ian for Phase out of HCFC- 14 1 b in the PU Foam Sector in China (phase 11) was approved with a grant funding level of USD 128 950 000.00. As per the Grant Agreement and Sector Plan, the overall consumption reduction target is to completely phase out HCFC-141b in PU foarn sector before 2026. The main content included : (1) implement conversion sub-projects in PU foam enterprises to phase out HCFC-141b; (2) support foam system houses to modify their production process; (3) conducting a series of technical assistance and capacity building activities as well as policy and regulation interventions. 1.3 The Sector Plan for HCFC Production Phase-out in China (phase II) was approved with a grant funding level of USD23 000 000.00. As per the Grant Agreement and Sector Plan, the objective of this sector plan is to achieve the 2018 HCFCs production quota target in China. The main content include: (1) implement permanent closure of production lines by bidding in HCFCs producers and sign contracts (2) implement mandatory production reduction in HCFCs producers and sign contracts. 2. Accounting Policies 2.lThe project financial reports are prepared by the Ministry of Ecology 25 and Environment, Foreign Environmental Cooperation Center. 2.2 Bookkeeping Currency Unit is USD. 2.3Bookkeeping of the project is in conformity with the principle that the grant in the financial report is the grant which has been received by FECO and the expenditure in the financial report is the expenditure which has been disbursed by FECO. The debit/credit double entry bookkeeping system is applied for bookkeeping purpose. 2.4 The fiscal year adopted in the statements is from January 1 to December 31 of the Gregorian calendar. The first contract of this project was signed on October 8, 2018, so the reporting period is from October 8, 2018 to December 31, 2019 for this financial report. 3. Notes to the Designated Account 3.1 As agreed by the WB and MOF, the Designated Account of China HCFC Phase-Out Project may use the existing bank account that ODS IV funds are deposited. The account name is Ministry of Ecology and Environment, Foreign Environmental Cooperation Center, depository bank is Minsheng Bank, Jinrong Street Branch, USD Account No. is 0114144400000010 and RMB Account No. is 0114014210000370. 3.2 Notes to the Designated Account Activities: the closing balance of the Designated Account is USD9 589 538.58 (including interest of USD 730.48), the advance received from WB for current period is USD 14 836 021.60 and accumulated grant received from the WB is USD 14 836 021.60. Docunented expenditure to WB for current period is USD 0.00 and accumulated expenditure is USD5 246 786.05 which including expenditure claimed to the WB is USDO.00, amount withdrawn but not claimed yet is USD5 246 786.05. The balance of advance of Designated Account is USD14 836 021.60. 4. Note to the Statement of Implementation of Grant Agreement The advance for the current period is USD14 836 021.60 and the accumulated advance is USD14 836 021.60. Documented expenditure to WB for current period is USDO.00. The accumulated documented expenditure to WB is USDO.00. The advance of Designated Account for 26 current period is USD14 836 021.60 and accumulated advance of Designated Account is USD 14 836 021.60. 5. Note to the Grant and Expenditure of the Project. 5.1 Grant received for current period of China HCFC Phase-Out Project ( Stage II) is USD14 836 021.60 and accumulated grant received is USD14 836 021.60 as of Dec.31 2019. Expenditure of China HCFC Phase-Out Project ( Stage II) for current period is USD5 246 786.05 and accumulated expenditure is USD5 246 786.05 as of Dec 31, 2019. 5.2 The Sector Plan for Phase out of HCFC-141b in the PU Foam Sector (phase II): the grant received for current period is USD5 636 021.60 and accumulative grant received is USD5 636 021.60 as of Dec. 31 2019.The expenditure incurred for current period is USD1 157 411.02 and accumulative expenditure incurred is USD1 157 411.02 as of Dec. 31 2019. (Please find Table 1-1,1-2 for details) 5.3 The HCFC Production Phase-out Sector Plan (phase II): the grant received for current period is USD9 200 000.00 and accumulative grant received is USD9 200 000.00 as of Dec. 31 2019.The expenditure incurred for current period is USD14 089 375.03 and accumulative expenditure incurred is USD4 089 375.03 as of Dec. 31 2019. (Please find Table 1-3,1-4 for details) 6. Note to Other Payable Other Payable is used to record the designated account interest. The beginning balance of the account is USD 0.00, the interest income of the designated account is USD740.48, bank charge fee is USD10.00 and the net closing balance of the account is USD730.48 as of Dec. 31 2019. 7. Note to Receivables The closing balance of receivables is USD427.45, receivables USD 427.45 from Jinan Antai Heat Preservation and Anti-corrosion Co., Ltd under HCFC Phase-out in PU Foam Sector Plan ( Stage II). 8.Other Explanation for the Financial Statements 8.1 Eligible Expenditures on or after January 26, 2018 and prior to the date of the GA (January 8, 2019) can be retrospectively recorded as grant 27 expenditure according to the GA. 8.2 The Interest earned or Adjusting of DA activities statement is USD 303.03, which includes interest income USD 730.48 and receivables USD 427.25 from Jinan Antai Heat Preservation and Anti-corrosion Co.,Ltd. 28