74149 中å?Žäººæ°‘共和国浙江çœ?审计厅 Zhejiang ProvincialAuditOffice of the People’s Republic of China 审 计 报 å‘Š Audit Report 浙审外报〔2012〕 å?· ZHENJIANG AUDIT REPORT 〔2012〕NO. 项目å??称： 世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ ç›® Project Name: Zhejiang Qiantang River Basin Small Town Environment Project Financed by the World Bank è´· 款 å?·ï¼š 8001-CH Loan No. : 8001-CH 项目执行å?•ä½?：浙江çœ?城建环ä¿?项目办公室 Project Entity: Zhejiang Urban Environment Project Office 会计年度： 2011 Accounting Year：2011 ç›® 录 Contents 一ã€?审计师æ„?è§?......................................................................................... 1 I. Auditor’s Opinion.....................................................................................3 二ã€?财务报表å?Šè´¢åŠ¡æŠ¥è¡¨é™„注.................................................................5 â…¡. Financial Statements and Notes to the Financial Statements................5 （一）资金平衡表............................................................................... 5 i. Balance Sheet..................................................................................... 5 （二）项目进度表............................................................................... 7 ii. Summary of Sources and Uses of Funds by Project Component..... 7 （三）贷款å??定执行情况表...............................................................9 iii. Statement of Implementation of Loan Agreement...........................9 （四）专用账户报表.........................................................................10 iv. Special Account Statement.............................................................10 （五）财务报表附注...................................................................... 11 v. Notes to the Financial Statements................................................... 15 三ã€?审计å?‘现的问题å?Šå»ºè®®...................................................................20 III. Audit Findings and Recommendations............................................... 22 1 2 I. Auditor Auditor’’s Opinion Auditor Auditor’’s Opinion To Zhejiang Urban Environment Project Office We have audited the special purpose financial statements (from page 5 to page 19) of Zhejiang Qiantang River Basin Small Town Environment Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2011, 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. Zhejiang Urban Environment Project Office and Zhejiang Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and 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 Zhejiang Provincial Finance Department, 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, whether due to fraud or error. Auditor 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 3 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 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 Zhejiang Qiantang River Basin Small Town Environment Project financed by the World Bank as of December 31, 2011, 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 application no.zj2, 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. Zhejiang Provincial Audit Office of the People’s Republic of China June 30, 2012 Address: No. 555 Tiyuchang Road, Hangzhou, Zhejiang, P.R. China Postcode: 310007 Tel.: 86-571-87051689 Fax: 86-571-87051825 The English translation is for the convenience of report users; Please 4 take the Chinese audit report as the only official version. 5 二ã€?财务报表å?Šè´¢åŠ¡æŠ¥è¡¨é™„注 â…¡. Financial Statements and Notes to the Financial Statements （一）资金平衡表 i. Balance Sheet 资 金 å¹³ è¡¡ 表 BALANCE SHEET 2011 å¹´ 12 月 31 æ—¥ (As of December 31, 2011) 项目å??称：世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ç›® Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank 编报å?•ä½?：浙江çœ?城建环ä¿?项目办公室 è´§å¸?å?•ä½?：人民å¸?å…ƒ prepared by:Zhejiang Urban Environment Project Office Currency Unit: RMB Yuan 行次 期åˆ?æ•° 行次 期åˆ?æ•° 资金å? ç”¨ 期末数 资金æ?¥æº? 期末数 Line Beginning Line Beginning Application of Fund Ending Balance Sources of Fund Ending Balance No. Balance No. Balance 一ã€?项目拨款å?ˆè®¡ 一ã€?项目支出å?ˆè®¡ 1 0.00 208,204,130.03 28 0.00 169,681,846.17 Total Project Appropriation Total Project Expenditures Funds 1. 交付使用资产 二ã€?项目资本与项目资本公积 2 0.00 0.00 Project Capital and Capital 29 0.00 0.00 Fixed Assets Transferred Surplus 2. 待核销项目支出 其中：æ??赠款 Construction Expenditures to 3 0.00 16,360.00 30 0.00 0.00 Including:Grants be Disposed 3. 转出投资 三ã€?项目借款å?ˆè®¡ 4 0.00 0.00 31 0.00 79,244,225.00 Investments Transferred-out Total Project Loan 1. 项目投资借款 4. 在建工程 5 0.00 208,187,770.03 Total Project Investment 32 0.00 64,584,225.00 Construction in Progress Loan 二ã€?应收生产å?•ä½?投资借款 （1）国外借款 6 0.00 0.00 33 0.00 64,584,225.00 Investment Loan Receivable . Foreign loan 其中：应收生产å?•ä½?世行贷款 Including:World Bank 其中：国际开å?‘å??会 7 0.00 0.00 34 0.00 0.00 Investment Including:IDA Loan Receivable 三ã€?拨付所属投资借款 国际å¤?å…´å¼€å?‘银行 Appropriation of Investment 8 0.00 0.00 35 0.00 64,584,225.00 IBRD Loan 其中：拨付世行贷款 Including:Appropriation of 技术å?ˆä½œä¿¡è´· 9 0.00 0.00 36 0.00 0.00 World Technical Cooperation BankInvestment Loan å››ã€?器æ?? è?”å?ˆèž?资 10 0.00 0.00 37 0.00 0.00 Equipment Co-Financing 其中：待处ç?†å™¨æ??æ?Ÿå¤± （2）国内借款 Including:Equipment Losses in 11 0.00 0.00 38 0.00 0.00 Domestic Loan Suspense 五ã€?è´§å¸?资金å?ˆè®¡ 2. 其他借款 12 0.00 46,010,202.96 39 0.00 14,660,000.00 Total Cash and Bank . Other Loan 1. 银行存款 å››ã€?上级拨入投资借款 13 0.00 46,009,589.96 Appropriation of Investment 40 0.00 0.00 Cash in Bank Loan 其中：专用å¸?户存款 其中：拨入世行贷款 14 0.00 5,938,127.32 41 0.00 0.00 Including:Special Account Including: World Bank Loan 2. 现金 五ã€?ä¼?业债券资金 15 0.00 613.00 42 0.00 0.00 Cash on Hand Bond Fund å?Žç»­ï¼ˆ To be continued ） 6 å…­ã€?待冲项目支出 å…­ã€?预付å?Šåº”收款å?ˆè®¡ 16 0.00 12,160,510.07 Construction Expenditures to 43 0.00 0.00 Total Prepaid and Receivable be Offset 其中：应收世行贷款利æ?¯ 七ã€?应付款å?ˆè®¡ Including: World Bank Loan 17 0.00 0.00 44 0.00 17,457,965.15 Total Payable Interest Receivable 应收世行贷款承诺费 其中：应付世行贷款利æ?¯ World Band Loan 18 0.00 0.00 Including:World Bank Loan 45 0.00 0.00 Commitment Fee Receivable Service Fee Payable 应收世行贷款资金å? ç”¨è´¹ 应付世行贷款承诺费 World Bank Loan Service-Fee 19 0.00 0.00 World Bank Loan Commitment 46 0.00 0.00 Receivable Fee Payable 应付世行贷款资金å? ç”¨ 七ã€?有价è¯?券 20 0.00 0.00 World Bank Loan Service Fee 47 0.00 0.00 M arketable Securities Payable å…«ã€?固定资产å?ˆè®¡ å…«ã€?未交款å?ˆè®¡ 21 0.00 30,483.00 48 0.00 0.00 Total Fixed Assets Other Payables 固定资产原价 ä¹?ã€?上级拨入资金 22 0.00 30,483.00 49 0.00 0.00 Fixed Assets, Cost Appropriation of Fund å‡?：累计折旧 å??ã€?ç•™æˆ?收入 23 0.00 0.00 50 0.00 21,289.73 Less: Accumulated Depreciation Retained Earnings 固定资产净值 24 0.00 30,483.00 Fixed Assets, Net 固定资产清ç?† 25 0.00 0.00 Fixed Assets Pending Disposal 待处ç?†å›ºå®šèµ„产æ?Ÿå¤± 26 0.00 0.00 Fixed Assets Losses in Suspense 资金å? ç”¨å?ˆè®¡ 资金æ?¥æº?å?ˆè®¡ 27 0.00 266,405,326.05 51 0.00 266,405,326.05 Total Application of Fund Total Sources of Fund 7 （二）项目进度表 ii. Summary of Sources and Uses of Funds by Project Component 项 ç›® è¿› 度 表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT â…  本期截至 2011 å¹´ 12 月 31 æ—¥ (For the period ended December 31, 2011） 项目å??称：世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ç›® Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank 编报å?•ä½?：浙江çœ?城建环ä¿?项目办公室 è´§å¸?å?•ä½?：人民å¸?å…ƒ prepared by:Zhejiang Urban Environment Project Office Currency Unit: RMB Yuan 本期 累计 Current Period Cumulative 本年计划é¢? 本期å?‘生é¢? 本期完æˆ?比 累计完æˆ?é¢? 累计完æˆ?比 项目总计划é¢? Current year Current period Current period Cumulative Cumulative Life of PAD Budget Actual % completed Actual % completed 资金æ?¥æº?å?ˆè®¡ 244,202,178.92 224,536,071.17 91.95% 1,468,760,000.00 224,536,071.17 15.29% Total Sources of Funds 一ã€?国际金èž?组织贷款 83,090,023.32 64,584,225.00 77.73% 680,000,000.00 64,584,225.00 9.50% International Financing 1ã€?国际å¤?å…´å¼€å?‘银行 83,090,023.32 64,584,225.00 77.73% 680,000,000.00 64,584,225.00 9.50% IBRD 2ã€?国际开å?‘å??会 IDA 二ã€?é…?套资金 161,112,155.60 159,951,846.17 99.28% 788,760,000.00 159,951,846.17 20.28% Counterpart Financing 1ã€?中央投资 27,000,000.00 43,500,000.00 161.11% 34,000,000.00 43,500,000.00 127.94% Centre Investment 2ã€?çœ?级财政补助 7,170,000.00 4,750,000.00 66.25% 38,200,000.00 4,750,000.00 12.43% Provincial Fianancial 3ã€?地方é…?套资金 74,706,655.60 51,959,568.10 69.55% 300,169,815.00 51,959,568.10 17.31% Local Fund 4ã€?自筹资金 52,235,500.00 59,742,278.07 114.37% 416,390,185.00 59,742,278.07 14.35% Self Financial 其中：商业贷款 15,884,300.00 0.00 0.00% 196,083,780.00 0.00 0.00% Commercial Loan 资金è¿?用å?ˆè®¡ (按项目内容） Total Application of Funds 604,202,178.92 208,204,130.03 34.46% 1,468,760,000.00 208,204,130.03 14.18% ( by Project Component) 1ã€?供水与é…?水项目 87,592,178.92 108,641,799.59 124.03% 242,380,000.00 108,641,799.59 44.82% Water Supply and Distribution 2ã€?污水收集和处ç?† 496,610,000.00 77,670,267.27 15.64% 1,074,600,000.00 77,670,267.27 7.23% Wastewater Clection and Treatment 3ã€?固废处ç?† 20,000,000.00 21,892,063.17 109.46% 138,180,000.00 21,892,063.17 15.84% Solide Waste M anagement 4ã€?技术æ?´åŠ© 0.00 0.00 13,600,000.00 0.00 Institutional Strengthening and Training 差异 40,721,941.15 40,721,941.15 Difference 1ã€?应收款å?˜åŒ– 12,160,510.07 12,160,510.07 Change in Receivables 2ã€?应付款å?˜åŒ– ` 17,457,965.15 17,457,965.15 Change in Payables 3ã€?è´§å¸?资金å?˜åŒ– 46,010,202.96 46,010,202.96 Change in Cash and Bank 4ã€?其它 9,193.27 9,193.27 Other 8 项 ç›® è¿› 度 表（二） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT â…¡ 本期截至 2011 å¹´ 12 月 31 æ—¥ (For the period ended December 31, 2011） 项目å??称：世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ç›® Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank 编报å?•ä½?：浙江çœ?城建环ä¿?项目办公室 è´§å¸?å?•ä½?：人民å¸?å…ƒ prepared by:Zhejiang Urban Environment Project Office Currency Unit: RMB Yuan 项目支出（ Project Expenditure) 项目内容 已交付资产 Assets Transferred 待核销项目支出 Project Component 累计支出 在建工程 转出投资 Construction Cumulative æµ?动资产 递延资产 Work in Investments 固定资产 无形资产 Expenditures Amount Current Deferred Progress Transferred-out Fixed Asset Intangible Asset to be disposed Asset Asset å?ˆè®¡ Total 208,204,130.03 208,187,770.03 16,360.00 1ã€?供水与é…?水项目 108,641,799.59 108,625,439.59 16,360.00 Water Supply and Distribution 2ã€?污水收集和处ç?† 77,670,267.27 77,670,267.27 Wastewater Clection and Treatment 3ã€?固废处ç?† 21,892,063.17 21,892,063.17 Solide Waste M anagement 4ã€?技术æ?´åŠ© 0.00 0.00 Institutional Strengthening and Training 9 （三）贷款å??定执行情况表 iii. Statement of Implementation of Loan Agreement è´· 款 å?? 定 执 è¡Œ 情 况 表 STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT 本期截至 2011 å¹´ 12 月 31 æ—¥ (For the period ended December 31, 2011） 项目å??称：世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ç›® Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank 编报å?•ä½?：浙江çœ?城建环ä¿?项目办公室 è´§å¸?å?•ä½?：美元/人民å¸?å…ƒ prepared by:Zhejiang Urban Environment Project Office Currency Unit: USD/ RMB Yuan 核定贷款金é¢? 本年度æ??款数 累计æ??款数 ç±» 别 Loan Amount Current-period Withdrawals Cumulative Withdrawals Category 美元 美元 折å?ˆäººæ°‘å¸? 美元 折å?ˆäººæ°‘å¸? USD USD RMB USD RMB 1. 工程和货物 97,750,000.00 Goods & Works （a）诸暨市 10,250,000.00 Goods & Works-ZhujiCity （b）婺城区 8,690,000.00 Goods&Works-Wucheng District （c）建德市 8,320,000.00 Goods & Works-JiandeCity （d）衢江区 14,240,000.00 Goods & Works-Qujiang （e）兰溪市游埠镇 6,060,000.00 Goods & Works-Lanxi/Youbu （f）ç£?安县尖山镇 4,670,000.00 Goods & Works-Pan'an/Jianshan （g）ç£?安县深泽区 11,510,000.00 Goods & Works-Pan'an/Shenzhe （h）ç£?安县云山区 4,400,000.00 Goods & Works-Pan'an/Yunshan （i）æ¡?åº?县江å?—镇 8,640,000.00 Goods & Works-Tonglu/Jiangnan （j）龙游县城北新区 10,040,000.00 Goods & Works-Longyou/Chengbei （k）建德市梅城镇 10,930,000.00 Goods & Works-Jiande/Meicheng 2. 咨询æœ?务和培训 2,000,000.00 CS & Training-Pt IV 3.å…ˆå¾?è´¹ 250,000.00 250,000.00 1,575,225.00 250,000.00 1,575,225.00 Front End Fee. 4. 专用账户 10,000,000.00 63,009,000.00 10,000,000.00 63,009,000.00 Special Account 总计 100,000,000.00 10,250,000.00 64,584,225.00 10,250,000.00 64,584,225.00 Total 10 （四）专用账户报表 iv. Special Account Statement 专 用 è´¦ 户 报 表 SPECIAL ACCOUNT STATEMENT 本期截至 2011 å¹´ 12 月 31 æ—¥ (For the period ended December 31, 2011） 项目å??称：世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ç›® 开户银行å??称：浙商银行æ?­å·žåˆ†è¡Œ ProjectName：Zhejiang Q iantang River Basin SmallTown EnvironmentProjectFinanced Depository Bank: China Zheshang Bank BytheWorld Bank 贷款å?·ï¼š8001-CHA è´¦å?·ï¼š3310010011420100032463 Loan No. 8001-CHA Account No. : 3310010011420100032463 编报å?•ä½?：浙江çœ?财政厅 è´§å¸?ç§?类：美元 prepared by:Finance Bureau of Zhejiang Province Currency: USD A部 分 ： 本 期 专 用 è´¦ 户 收 支 情 况 金 é¢? Part A-Account Activity for the Current Period Amount 期åˆ?ä½™é¢? 0.00 Beginning Balance 增加： 10,000,000.00 Add: 本期世行回补总é¢? 10,000,000.00 Total Amount Deposited this Period by World Bank 本期利æ?¯æ”¶å…¥æ€»é¢?（存入专用账户部分） Total Interest Earned this Period if Deposited in Special 1,127.64 Account 本期ä¸?å?ˆæ ¼æ”¯å‡ºå½’还总é¢? Total Amount Refunded this Period to Cover Ineligible 0.00 Expenditures å‡?少： 9,058,702.38 Deduct: 本期支付总é¢? 9,058,702.38 Total Amount Withdrawn this Period 本期未包括在支付é¢?中的æœ?务费支出 Total Service Charges this Period if not Included in 0.00 Above Amount Withdrawn 期末余é¢? 942,425.26 Ending Balance B部 分 ： 专 用 è´¦ 户 è°ƒ 节 金 é¢? Part B-Account Reconciliation Amount 1. 世 è¡Œ 首 次 å­˜ 款 总 é¢? 10,000,000.00 Amount Advanced by World Bank å‡?少： 0.00 Deduct: 2. 世 ç•Œ 银 è¡Œ 回 收 总 é¢? 0.00 Total Amount Recovered by World Bank 3. 本 期 期 末 专 用 è´¦ 户 首 次 å­˜ 款 净 é¢? Outstanding Amount Advanced to the Special Account at the 10,000,000.00 End of this Period 4. 专 用 è´¦ 户 期 末 ä½™ é¢? 942,425.26 Ending Balance of Special Account 增加： 0.00 Add: 5. 截 至 本 期 期 末 å·² 申 请 报 è´¦ 但 å°š 未 回 è¡¥ 金 é¢? Amount Claimed but not yet Credited at the End of this 8,468,787.97 Period 申请书å?· 金é¢? Application No. Amount zj2 8,468,787.97 6. 截 至 本 期 期 末 å·² 支 付 但 å°š 未 申 请 报 è´¦ 金 é¢? Amount Withdrawn but not yet Claimed at the End of this 589,914.41 Period 7. æœ? 务 è´¹ ç´¯ 计 支 出 （ 如 未 å?« 在 5å’Œ 6æ ? 中 ） Cumulative Service Charges (If not Included in Item 5 or 0.00 6) å‡?少： Deduct: 0.00 8. 利 æ?¯ 收 å…¥ （ å­˜ å…¥ 专 用 è´¦ 户 部 分 ） 1,127.64 Interest Earned (If Included in Special Account) 9. 本 期 期 末 专 用 è´¦ 户 首 次 å­˜ 款 净 é¢? Total Advance to the Special Account Accounted for at the 10,000,000.00 End of this Period 11 （五）财务报表附注 财务报表附注 1.项目概况 世界银行贷款浙江çœ?钱塘江æµ?域å°?城镇环境综å?ˆæ²»ç?†é¡¹ç›®ï¼Œ 贷款 å?·ä¸º 8001-CH，2011 å¹´ 3 月 3 日签字，å?Œå¹´ 5 月 6 日生效，项目关 å¸?æ—¥ 2016 å¹´ 12 月 31 日。项目旨在通过新建和改造浙江çœ?钱塘江æµ? 域部分å°?城镇的供水设施ã€?污水处ç?†å’Œå›ºåºŸæ”¶é›†ï¼Œæ”¹å–„沿江中心镇的 生æ€?环境，æ??高基础设施覆盖率和居民生活质é‡?。项目计划总投 资 14.69 亿元人民å¸?，其中利用世行贷款 1 亿美元。项目建设期 6 å¹´ ，具体包括 11 个å­?项： （2011-2016） 诸暨市é?’山水厂å?Šé…?套管网工程。 项目将改善诸暨市大å”?ã€? è?‰å¡”ã€? 王家井ã€?牌头ã€?安å?Žç­‰ 5 个镇的供水æœ?务。新建：钢制原水输é€?主干 管 0.5 公里的é?’山水厂一座，设计能力 4 万å?¨/日；输é…?水管 47 公里 å?Šæ³µç«™ä¸€åº§ï¼Œè®¾è®¡èƒ½åŠ› 1.5 万å?¨/日。 金å?Žå¸‚婺城区汤溪水厂å?Šä¾›æ°´ç®¡ç½‘工程。项目将改善婺城区汤 溪ã€?洋埠ã€?罗埠ã€?è’‹å ‚ã€?莘畈等 4 镇 1 乡的供水æœ?务。投资由世行贷 款和é?žä¸–行贷款两部分组æˆ?。 世行贷款部分将新建自莘畈水库的钢制 é‡?力引水管 0.5 公里；设计能力 5 万å?¨/日的汤溪水厂一座；净水输é€? 主干管 12.8 公里。é?žä¸–行贷款部分将新建 500 立方米高ä½?清水池一 座å?Š 3.2 公里干管；汤溪镇二级输é…?水管网 15.2 公里；蒋堂镇二级输 é…?水管网 24.4 公里。 建德市城东污水处ç?†åŽ‚二期工程。项目将新建污水收集管网 24 公里；将现有 3 万å?¨/日的城东污水处ç?†åŽ‚扩容至 4.9 万å?¨/日，并新 建 4.9 万å?¨/日污水深度处ç?†è®¾æ–½ï¼›æ??å?‡æ³µç«™ä¸€åº§ï¼Œè®¾è®¡èƒ½åŠ› 4500 å?¨/ 日。 衢州市城东污水处ç?†åŽ‚å?Šé…?套管网工程和衢江区霞飞路以西建 æˆ?区å?—污（雨）水管网改造工程。项目投资由两部分组æˆ?。部分 I 为 世行贷款，部分 II 为é?žä¸–行贷款。世行贷款部分将新建污水管网 9.6 公里，雨水管网 10.5 公里；城东污水处ç?†åŽ‚一座，设计能力 2 万å?¨/ 日；霞飞路以西 13 æ?¡é?“路铺设污水管é?“ 30.8 公里，铺设雨水管é?“ 22 公里。 é?žä¸–行贷款部分将在振兴西路和通江路铺设污水管é?“ 4.2 公里， 铺设雨水管é?“ 3 公里。 兰溪市游埠镇污水处ç?†(一期)工程和游埠å?¤é•‡åŸºç¡€è®¾æ–½é¡¹ç›®ã€‚游 埠污水处ç?†ï¼ˆä¸€æœŸï¼‰å·¥ç¨‹åŒ…括：污水处ç?†åŽ‚一座，处ç?†èƒ½åŠ› 5,000 å?¨ /日（远期 10,000 å?¨/日） ，é…?套管网 12 公里，建æˆ?å?ŽæŽ’放标准为一级 B。游埠å?¤é•‡åŸºç¡€è®¾æ–½é¡¹ç›®å»ºè®¾åŒ…括新城区 1.5 公里é?“路和é…?套雨ã€? 污管网；修建å?¤è¡—é?“è·¯ã€?排水设施，长约 1,700 米，部分建筑外立é?¢ ä¿®å¤?；对 740 米长游埠溪河é?“进行整治，并è?¥é€ æ²¿å²¸æ™¯è§‚。 ç£?安县尖山污水处ç?†åŽ‚（一期） 。项目将新建污水处ç?†åŽ‚一座， 处ç?†èƒ½åŠ› 6,000 å?¨/日；污水主干管网系统包括 3 座污水泵站ã€?尖山片 12 污水输é€?主管线 4.75 公里；管ç?†ç”¨æˆ¿ã€?场内给排水å?Šä¾›ç”µç³»ç»Ÿï¼›æœº 械设备购置；场区é?“è·¯ã€?围墙ã€?绿化等相关辅助设施。 ç£?安县深泽环境综å?ˆæ²»ç?†é¡¹ç›®ã€‚项目将新建 2.3 公里翠溪护岸整 治，两岸铺设污水管é?“ï¼› 4.3 公里ç£?缙公路é?“路拓宽，并铺设é…?套的 雨ã€?污管网；深泽至现有安文污水处ç?†åŽ‚的主干管 2×5.0 公里。 ç£?安县安文镇云山片区污水管网工程。 项目将新建污水收集管é?“ 17.1 公里；云山旅游度å?‡åŒºå†…泵站一座，设计规模为 2000 å?¨/日；建 设河é?“驳å?Ž 8.5 公里。 æ¡?åº?县江å?—镇污水管网工程。项目将新建两个泵站，设计能力å?‡ 为 6000 å?¨/日；压力管 4.1 公里；污水管é?“ 13 公里；雨水管é?“ 13 å…¬ 里；农æ?‘地区é?“è·¯å?Šé…?套雨ã€?污管网 5 公里。 龙游县城北区域给排水工程。项目由两部分组æˆ?，部分 I 为世行 贷款， 部分 II 为é?žä¸–行贷款。 世行贷款部分将新建污水管é?“ 7.3 公里； 雨水管é?“ 7.3 公里；净水输é…?水管é?“ 7.3 公里；工业供水输é…?水管é?“ 7.3 公里；é?“è·¯ 7.3 公里；尾水排放管é?“ 1.0 公里；输é…?水管é?“ 1.4 å…¬ 里，污水管é?“ 1.4 公里，排放管é?“ 1.4 公里。é?žä¸–行贷款部分将新建 污水ã€?雨水ã€?净水输é…?和工业输é…?水管é?“ 11.8 公里；é?“è·¯ 11.8 公里。 建德市垃圾填埋场梅城处ç?†ä¸­å¿ƒã€‚项目将新建梅城å?«ç”Ÿå¡«åŸ‹åœºï¼Œ 一期库容为 21 万立方米（远期 427 万立方米） ；三级渗滤液处ç?†åŽ‚一 座；关闭梅城镇ã€?æ?¨æ?‘桥镇和下涯镇现有的三座开放å¼?垃圾填埋场； å?‡çº§åžƒåœ¾æ”¶é›†è½¦è¾†ã€‚ 2. 财务报表编制范围 本财务报表的编制范围包括浙江çœ?项目办ã€?8 个县项目办的财务 报表å?Šçœ?财政厅专用账户报表。 3. 主è¦?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 （财际字〔2000〕13 å?·ï¼‰çš„è¦?求编制。 法》 3.2 会计核算年度采用公历年制，å?³å…¬åŽ†æ¯?å¹´ 1 月 1 日至 12 月 31 日。 3.3 本项目会计核算以 “æ?ƒè´£å?‘生制â€?作为记账原则，采用借贷å¤? å¼?记账法记账，以人民å¸?为记账本ä½?å¸?。 3.4 按照中国人民银行 2011 å¹´ 12 月 31 日汇率，å?³ USD1=人民 å¸? 6.3009 元。 4.报表科目说明 4.1 项目支出 本 期 项 ç›® 支 出 人 æ°‘ å¸? 208,204,130.03 å…ƒ ， å?  本 å¹´ 计 划 é¢? çš„ 34.46%，å? ç´¯è®¡å®Œæˆ?é¢?çš„ 14.18%。 13 4.2 è´§å¸?资金 本期货å¸?资金余é¢?为人民å¸? 46,010,202.96 元，其中：银行存款 46,009,589.96 元，现金 613.00 元。 4.3 预付å?Šåº”收款 本期预付å?Šåº”收款余é¢?为人民å¸? 12,160,510.07 元，其中：诸暨 289,213.34 元，婺城 1,891,646.00 元，衢江 4,932,959.88 元，兰 溪 1,082,574.27 元，ç£?安 3,843,844.69 元，建德 120,000.00 元。 4.4 固定资产 本期固定资产期末数 30,483.00 元为建德å­?项购置电脑ã€?办公桌 椅等物资器æ??。 4.5 项目拨款 截 æ­¢ 2011 å¹´ 12 月 31 æ—¥ 本 项 ç›® ç´¯ 计 拨 款 å?ˆ 计 人 æ°‘ å¸? 169,681,846.17 元，分别为中央ã€?çœ?ã€?县（市ã€?区）å?„级政府到ä½?çš„ é…?套资金。 4.6 项目借款 截止 2011 å¹´ 12 月 31 日本项目累计借款余é¢?人民å¸? 79,244,225.00 元，其中：国际å¤?å…´å¼€å?‘银行首付备用金 10,000,000.00 美元å?Šå…ˆå¾? è´¹ 250,000.00 美 å…ƒ ， 折 å?ˆ 人 æ°‘ å¸? 64,584,225.00 å…ƒ ï¼› å…¶ ä»– 借 款 14,660,000.00 å…ƒ 人 æ°‘ å¸? ， 分 别 为 婺 城 12,000,000.00 å…ƒ ， æ¡? åº? 2,660,000.00 元。 截至 2011 å¹´ 12 月 31 日，累计æ??å?–世界银行贷款资金 9,058,702.38 美元，å? è´·æ¬¾æ€»é¢?çš„ 9.05% 。其中：婺城 6,485,200.13 美元，衢江 455,989.94 美元，兰溪 500,140.66 美元，ç£?安 1,048,652.29 美元，龙 游 568,719.36 美元。 4.7 应付款 2011 å¹´ 12 月 31 日余é¢?为人民å¸? 17,457,965.15 元，其中：诸暨 3,317,058.00 元，婺城 9,537,391.74 元，建德 609,157.00 元，衢 江 2,004,493.94 å…ƒ ， å…° 溪 678,793.41 å…ƒ ， ç£? 安 381,998.86 å…ƒ ， æ¡? åº? 300,000.00 元，龙游 629,072.20 元。 4.8 ç•™æˆ?收入 2011 å¹´ 12 月 31 日余é¢?人民å¸? 21,289.73 元，为银行存款利æ?¯æ”¶ 入。 4.9 待核销项目支出 2011 å¹´ 12 月 31 日余é¢?人民å¸? 16,360.00 元，为金å?Žå©ºåŸŽåŒºæ±¤æºª 水厂å?Šä¾›æ°´ç®¡ç½‘工程支付国土局è¿?规使用土地罚款而调整的暂付支 14 出。 5.专用账户使用情况 本项目专用账户设在浙商银行æ?­å·žåˆ†è¡Œè?¥ä¸šéƒ¨ï¼Œè´¦å?·ä¸º 3310010011420100032463 ， å¸? ç§? 为 美 å…ƒ 。 专 用 è´¦ 户 首 次 å­˜ 款 10,000,000.00 美元。2011 å¹´ 7 月 13 日首付款到账，本期共å?‘生å­?项 报账 9,058,702.38 美元， 其中： 婺城 6,485,200.13 美元，衢江 455,989.94 美元， 兰溪 500,140.66 美元， ç£?安 1,048,652.29 美元，龙游 568,719.36 美元。本账户当年产生利æ?¯ 1,127.64 美元，年末账é?¢ä½™é¢? 942,425.26 美元。 15 v. Notes to the Financial Statements Notes to the Financial Statements 1. Summary of Project The Zhejiang Qiantang River Basin Small Town Environment Project （QSTEP） is funded by the World Bank (LN: 8001-CH), the agreements of which were signed on March 3, 2011 and became effective on May 6 of the same year. The closing date is December 31, 2016. Through the small town’s sewage, water supply, solid waste project construction, the project is intended to improve the ecological environment of towns along the Qiantang River, improve the small town environmental infrastructure coverage and the quality of resident life. The total investment of QSTEP is about 1.469 billion Yuan, including 100 million USD of World Bank Loan. The construction period of it is 6 years (2011-2016). The project consists of 11 components: Zhuji City Qingshan Water Plant and Distribution Networks. The component will improve the water supply services in five towns of Datang, Caota, Wangjiajing, Paitou and Anhua towns of Zhuji City through the construction of a 0.50 km steel raw water transmission main, a 40,000 m3/d Qingshan water plant, 47 km water distribution networks and a pumping station of 15,000 m3/d. Jinhua City Wucheng District Tangxi Water Plant and Distribution Networks. The component will improve water supply services in four towns and one township such as Tangxi town, Yangbu town, Luobu town, Jiangtang town and Xinfan township in Wucheng District. The 16 investment consists of two parts: Bank financed and non-Bank financed. The Bank financed part supports the construction of a 0.50 km steel gravity main from Xinfan reservoir, a 50,000 m3/d Tangxi water treatment plant, a 12.8 km clear water transmission main. The local financed part supports the construction of a 500m3 Dongmenshan high position clear water tank, 3.2 km transmission main, 15.2 km secondary water distribution pipelines in Tangxi town, 24.4 km secondary water distribution pipeline in Jiangtang town. Jiande City Chengdong Wastewater Treatment Plant (Phase II). The component supports the construction of 24.0 km of sewer networks, expanding the Chengdong wastewater treatment plant from 30,000 m3/d to 49,000 m3/d including 49,000 m3/d advanced treatment facilities and a 4,500m3/d pumping station. Quzhou City Chengdong Wastewater Treatment Plant and Sewer Networks and Qujiang District Storm Water and Sewer Networks to the west of Xiafei Road. The investment for the component consists of two parts. Part I is financed by the Bank and Part II is financed by domestic. The Bank financed part supports the construction of 9.6 km sewer networks, 10.5 km storm water networks, Chengdong wastewater treatment plant with a capacity of 20,000 m3/d, and 30.8 km sewer networks and 22.0 km storm water networks underground 13 roads to the west of Xiafei Road. The domestic financed part supports the construction of 4.2 km sewer networks & 3.0 km storm water networks under Zhengxingxi road and Tongjiang road. Lanxi City Youbu Town Wastewater Treatment Project(Phaseâ… ) and Youbu Ancient Town Infrastructure Upgrading Project. The Lanxi City Youbu Town Wastewater Treatment component (Phase â…  ) consisted of a wastewater treatment plant with the capacity of 5,000m3/d (long-term 10,000m3/d) and 12 km of sewer networks. Discharge will be reached to the Class1-B standards after completed. The Infrastructure Upgrading component of Youbu Ancient town consisted of 1.5 km roads with 17 associated sewer and storm networks in new town area, the upgrading of 1.7 km of ancient streets with associated sewer and storm networks in the old town including architectural appearance repair of some buildings, the rehabilitation of 0.74 km of Youbu river embankment and constructing the landscape along the river bank. Pan'an County Jianshan Town Wastewater Treatment Plant (Phase â…  ). The component supports the construction of a wastewater treatment plant with a capacity of 6,000 m3/d, sewer main system including three pumping stations and 4.75km of the sewer transmission pipelines of Jianshan town, the administration house, water supply, drainage and power supply, equipments procurement, the auxiliary facilities of WWTP such as road, walls and greening. Pan'an County Shenze Area Environment Project. The component supports the construction of 2.30 km of the Cuxi Rriver embankment rehabilitation and sewer networks along the both sides of Cuixi River, 4.3 km of the Panjin Road expansion and associated sewer and storm networks, and 2 x 5.0 km of the main sewers from Shenzhe to existing Anwen wastewater treatment plant. Pan'an County Yunshan Area Sewer Networks in Anwen Town. The component supports the construction of 17.1km of the sewer networks, a pumping station with capacity of 2,000 m3/d in Yunshan tourist resort area, the river revetment 8.5 km. Tonglu County Jiangnan Town Sewer Networks. The component supports the construction of two pumping stations with capacity of 6,000 m3/d both (long term 12,000 m3/d), 4.1km of the pressure pipes, 13 km of the sewer networks, 13km of the storm networks, and 5km road and associated sewer and storm networks in the rural areas. Longyou County Chengbei District Water Supply and Sewer Networks. The component consisted of two parts. Part I is financed by the Bank and Part II is financed by domestic. The Bank financed part supports the construction of 7.3 km of the sewer networks, 7.3 km of the storm networks, 7.3 km of the clean water distribution networks, 7.3 km of the industrial water supply distribution networks, 7.3 km of the roads, 1.0 km of the effluent outlet, 1.4 km of the water distribution networks, 1.4 km of the sewer networks and 1.4 km of the discharge pipes all near rural areas. The domestic financed part supports the construction of 11.8 km of the sewer, storm, clean water distribution and industrial water distribution networks and 11.8 km of the roads. Meicheng Treatment Center of Jiande City Solid Waste Collection and Sanitary Landfill. The component supports the construction of 210,000m3 capacity of a sanitary landfill in phase one of Meicheng Town (long-term, 4,270,000 m3 capacity), a leachate treatment plant with the discharge of the standard Class â…¢ , the closuring of three existing open 18 garbage dumps in Meicheng Town, Yangcunqiao Town and Xiaya Town, and upgrading the solid waste collecting vehicles. 2. Scope of Reporting The consolidated scope of these accounting statements covers those Financial Statements of Zhejiang PPMO and 8 Local PMOs and Special Account Statements of Zhejiang Provincial Finance Department. 3. Main Accounting Policy 3.1 Accounting Systems. The project units under QSTEP implement the Accounting Provisions for World Bank Funded Projects (File No.: CAI JI ZI 2000-13). 3.2 Fiscal Year. The fiscal year of project unit: January 1-December 31. 3.3 Recording Principle and Accounting Valuation Basis. In Bookkeeping operation, items are recorded by means of double entry accounting method on the accrual basis with actual costs as valuation basis, accounted in Renminbi (RMB) as the standard currency. 3.4 The exchange rate of USD/RMB on December 31, 2011. 1 USD = 6.3009 Yuan. 4. Explanation of Items in Statements 4.1 Project Expenditures At the end of the period, the project expenditure was 208,204,130.03 Yuan, accounting for 34.46% of the current year budget and 14.18% of accumulated amount. 4.2 Monetary Fund At the end of the period, the balance of monetary fund was 46,010,202.96 Yuan, in which: bank deposit 46,009,589.96 Yuan; cash 613.00 Yuan. 4.3 Advance Payments and Receivables At the end of the period, the prepayments and receivables were 12,160,510.07 Yuan, in which: Zhuji 289,213.34 Yuan; Wucheng 1,891,646.00 Yuan; Qujiang 4,932,959.88 Yuan; Lanxi 1,082,574.27 Yuan; Pan’an 3,843,844.69 Yuan; Tonglu 271.89 Yuan; Jiande 120,000.00 Yuan. 19 4.4 Fixed Assets At the end of the period, the total fixed asset was 30,483.00 Yuan, which is the Jiande component project entities used their own funds to purchase fixed assets of computers and office furniture. 4.5 Project Appropriation Funds By the end of December 2011, the total amount of project appropriation funds was 169,681,846.17 Yuan, including matching funds from the central, provincial, county (city, district) governments at all levels. 4.6 Project Loan By the end of December 2011, the total project loan amount was 79,244,225.00 Yuan, that is: 10,000,000.00 USD of Petty cash and 7,924.42 Yuan of front-end fee from the Bank, equivalence 64,584,225.00 Yuan; 14,660,000.00 Yuan of other loans, including 12,000,000.00 Yuan of Wucheng and 2,660,000.00 Yuan of Tonglu. By the end of December 2011, 9,058,702.38 USD was withdrawn, representing 9.05% of the total loan amount of the Bank, including: 6,485,200.13 USD of Wucheng, 455,989.94 USD of Qujiang; 500,140.66 USD of Lanxi, 1,048,652.29 USD of Pan’an and 568,719.36 USD of Longyou. 4.7 Payables By the end of December 2011, the total payable was 17,457,965.15 Yuan, including: 3,317,058.00 Yuan of Zhuji, 9,537,391.74 Yuan of Wucheng, 609,157.00 Yuan of Jiande, 2,004,493.94 Yuan of Qujiang; 678,793.41 Yuan of Lanxi, 381,998.86 Yuan of Pan’an, 300,000.00 Yuan of Tonglu and 629,072.20 Yuan of Longyou. 4.8 Retained Income By the end of December 2011, the balance was 21,289.73 Yuan, an interest income from the special account. 4.9 Construction Expenditures to be Disposed By the end of December 2011, the total temporary expenditures payable was 16,360.00 Yuan, which is adjusted from fines of not completing land approval for Jinhua City Wucheng District Tangxi Water Plant and Distribution Networks. 5. Special Account The special account is located in Sales Department in Hangzhou Branch of Zhejiang Zheshang Bank, in USD, with account number 3310010011420100032463. The first time deposit of the special account 20 was 10.00 million USD. The down payment arrived in July 13, 2011. By the end of the period, cumulatively 9,058,702.38 USD had been disbursed from the special account, including: 6,485,200.13 USD of Wucheng, 455,989.94 USD of Qujiang, 500,140.66 USD of Lanxi, 1,048,652.29 USD of Pan’an and 568,719.36 USD of Longyou. Generated interest in this account was 1,127.64 USD, and the ending balance 942,425.26 USD. 21