Yunnan Provincial Audit Office of the People's Republic of China Audit Report ,z'$ [2019] 65 YT TNNAN AUDIT REPORT (2019) NO. 65 Project Name: Yunnan Highway Asset Management Project Financed by the World Bank ~: 8485-CN Loan No.: 8485-CN Project Entity: The Management Office of Yunnan Highway Asset Management Project Financed by the World Bank of Yunnan Provincial Highway Bureau 2018 Accounting Year: 2018 目录 ContcntS 一、审计师意见·············································,·············……1 1 .Auditor&5 Opinion·····················,································……3 二、财务报表及财务报表附注·····················,····················一6 11 .Financial Statements and Notes to the Financial Statements····……6 (一)资金平衡表···················································……6 1 .Balance Sheet··················································,·····……6 (二)项目进度表·············,···································-·…8 11.Sumoary of Sources and Uses ofFunds by Project Component二8 (三)贷款协定执行情况表·······································一10 111.Statement oflmplementation ofLoanAgreement···········……10 (四)专用账户报表········,·,····································……12 iv.Special Account statement··············,·······················……12 (五)财务报表附注········,·································,··,··一14 v.Notes to the Financial StatementS··,····························……19 三、审计发现的问题及建议················,·························……25 111.Audit Findings and Recommendations····························……33 一、审计师意见 审计师意见 云南省公路局世行贷款云南公路资产管理项目项目办,云南省财政厅: 我们审计了世界银行贷款云南公路资产管理项目2018年12月31日 的资金平衡表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6页至第24页)。 (一)项目执行单位及云南省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云南省财政厅的责任,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 一1. 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、会计制度和本项目贷款协定的要求编制,公允反映了世界银行贷款 云南公路资产管理项目2018年12月31日的财务状况及截至该日同年度 的财务收支、项目执行和专用账户收支情况。 (四)其他事项 我们还审查了本期内报送给世界银行的第016一023号提款申请及所 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 财务报表附注和审计发现的问题及建议。__, 、森、J:、、省臂计厅 二d苏嘴年六月二」/了日 入、 丫一二二一沪‘ -一二二一嚼夕 地址:中国云南省昆明市五华山北后楼 邮政簖码:650021 电话: 0871一63632075 传真:0871一63632086 一2- 1. Auditor's Opinion Auditor's Opinion To The Management Office of Yunnan Highway Asset Management Project Financed by the World Bank of Yunnan Provincial Highway Bureau,Yunnan Provincial Finance Department: We have audited the special purpose financial statements (from page 6 to page 24) of Yunnan Highway Asset Management 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 and Yunnan 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 The Management Office of Yunnan Highway Asset Management Prcject Financed by the World Bank of Yunnan Provincial Highway Bureau, while the preparation of the Special Account Statement is the responsibility of Yunnan 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's Responsibility Our responsibility is to express an opinion on these financial statements based -3- 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 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 Yunnan Highway Asset Management 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 application from No.016 to No.023 and the -4- attached documents submitted to the World Bank during the period. In our opinion, these applications and attached 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. Yunnan Provincial Audit Office of People's Republic of China June.21, 2019 Address: Wuhuashan, Wuhua District, Kunming City, Yunnan Province, China Postcode: 650021 Tel.: 86-871-63632075 Fax: 86-871-63632086 The English translation is for the convenience of report users; please take the Chinese audit report as the only official version. -5- 二、财务报表及财务报表附注 11 .Financial Statements and Notes to the Financial Statements (一)资金平衡表 i·Balance Sheet资金平衡表 BALANCE SHEET 2 018年12月31日 (As ofDecember 31,2018) 项目名称:世界银行贷款云南公路资产管理项目 尸roject Name:Ytlnnan HighwayAsset Management ProjectFinancedbytheW0rldBank 簖报单位:云南省公路局世行贷款云南公路资产管理项目项目办货币单位:人民币元 P,·epared by:Tlle Managernent Omce ofyunnan Highway Asset Management Project Financed by the World Bank ofyunna.1 Provincial Highway Bureau 华- 一6- Application of Fund Line Beginning Ending Balance Sources of Fund Line Beginning Ending Balance No. Balance No. Balance 12 160,585,630.65 155,295,243.23 2. 39 Total Cash and Bank Other Loan I. Riyr+AA & R ),, t i,- r % ) Cash in Bank 13 160,585,630.65 155,295,243.23 Appropriation of Investment 40 Loan (To be continued) O, 4AX 14 43,243,510.65 81,983,714.71 41 Including: Special Account Including: World Bank Loan 2. JX , 15 T :k Ilk fA k i . 42 Cash on Hand Bond Fund 16 18,662,360.75 22,228,483.56 Construction Expenditures 43 Total Prepaid and Receivable to be Offset 4L q, T±-L & LU- 6 'U i, Including: World Bank Loan 17 44 85,422,155.66 74,808,648,93 Interest Peceivable Total Payable 11& L 1-Y 'A V 7T i ,,- Vt LffliTURTIM World Bank Loan 18 Includin! World Bank Loan 45 Commitment Fee Receivable Interest Payable ' 11) 'A rti): v e rAl/ f-It ft T R 'R t iii TIC rK q L 4T 9 World Bank Loan Service- 19 World Bank Loan 46 Fee Receivable Commitment Fee Payable Marketable Sccuritics 20 World Bank Loan Service 47 Fee Payable 1-1 1 48 Total Fixed Assets Other Payables ;t , -P 22 - L & & A - 49 Fixed Assets, Cost Appropriation ofFund Less Accumulated 23 50 ')5,309.70 Depreciation Retained Earnings M. 24 Fixed Assets, Net FM t N , 0 9. 25 Fixed Assets Pending Disposal IT Ab sw R t , 17 A 26 Fixed Assets Losses in Suspense 2 7 661,671,162.47 904,062,852 17 51 661,671,162 47 904,062,952.17- Total Application of Fund Total Sources ofF d (二)项目进度表 11.Summary of Sources and Uses ofFunds byProjectComponent 项目进度表(一) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至2018年12月31日 (For the period ended December 31,2018) 项目名称:世界银行贷款云南公路资产管理项目 l〕roject Na.ne:Yurman HighwayAssetManagementPrOjectFinancedbytheWorldBank 簖报单位:云南省公路局世行贷款云南公路资产管理项目项目办货币单位:人民币元 Preparodb了:The Management Offico of从Inn月月HigllwayA、set Maoagement ProjectFinancedbytheW叮ldBankofYLinnan Provincial Highway Bul·eau 端… ~8~ _ и о .`�' � � � = t - � � � > с �I^ S ь�. 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Special Account Statement SPECIAL ACCOUNT STATEMENT *A93 2018 * 12 A 31 0 (For the period ended December 31, 2018) Project Name: Yunnan Highway Asset Management Project Financed by the World Bank ', 105-: 8485-CN Loan No.8485-CN AfWk: -:Rg;Mi kff Preparedby: Yunnan Provincial Finance Department Depository Bank: Kunming Branch of China Citic Bank M7: 8111914014000124005 Account No. 8111914014000124005 ,r/l ifi fiti 4: * ;G Currency: USD A 103 : Part A-Account Activitv for the Current Period Amount 6,618,026.79 Dc2innnu_ Balance Add: 4_11A Lik H F1 14)t 18,164,692.03 Total Amount Deposited this Penod by World Bank * Pl +J 2 ql, ko11911 ( 4) __14 R RE P .1 ) -3,873.42 Fotal Interest Earned this Period if Deposited in Special Account * PA + ", t , 1 h Jd JlEtV Yotal Amount Retunded this Period to Cover Ineligible Expenditures )rkjl: Deduct' * W1 _ f-It twil 12,833,438.78 Total Amount Withdrawn this Period 41M +LI Ailwirp Mia , , Zih Total Service Charges this Period if not Included in Above Amount Withdrawn PH +1 _ % 1 11,945,406.62 Ending Balance -12- (后續To be。ontinued) 中 一13- 〔五)财务报表附注 财务报表附注 1.项目概况 世界银行贷款云南公路资产管理项目于2沮5年6月10日签订贷款 协定,贷款号为:8485一cN,同年8月19日贷款协定正式生效。该项目从 综合公路资产管理信息系统建设、公路养护和应急保障能力加强、公路资 产管理机构能力加强、路面养护工程试点路段养护项目等四个方面实施, 全面提升云南干线公路养护管理能力和效率。本项目总投资17.27亿元, 折合2.808亿粎元(1粎元二6.15元人民币)。其中:利用世行贷款1.5 亿粎元,折合人民币9.225亿元,占总投资53.4%;配套资金1.308亿 粎元,折合人民币8.046亿元,占总投资46.6%,资金来源为从燃油税 返还计划中安排5.046亿元,省级财政养路工程费计划安排3.0亿元。 2.财务报表编制范围 本财务报表的簖制范围包括项目涉及的16个州市、云南省公路局世 行贷款公路资产管理项目办本部的财务报表及省财政厅专用账户报表。 3.主要会计政策 3.1本项目云南省公路局本部按照财政部《世界银行贷款项目会计 核算办法》(财际字〔2000〕13号)进行会计核算,省公路局下属各总 段按照《国有建设单位会计制度》进行会计核算。 3.2财务报表按照财政部《世界银行贷款项目会计核算办法》(则 际字〔2000〕13号)的要求编制。 3.3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。 3.4本项目会计核算以“权责发生制”作为记账原则,采用借贷复 一14- 式记账法记账,以人民币为记账本位币。 3.5外币业务按照中国人民银行2 018年12月28日汇率折算,即 USDI=人民币6.8632元。 4.报表科目说明 4.1项目支出 2018年12月31日项目支出人民币726,539,125.38元,分别为: 4.1,1子项目(1)改进公路资产管理28,。。3,6时.叨元,其中:武大 卓越公司检测车升级5,676,000.00元,中公高科公路资产管理软件及定 制开发5,600,000.00元,云南公路技术研究院数据采集15,000,o。。.00 元,云南省交通科学研究院信息系统机房建设款1,727,6叨.叨元。 4.1.2子项目(2)加强养护和应急响应能力649,105,415.82元, 主要用于各州市公路局站所建设以及养护机械设备购置。其中: 4.1.2.1站所建设510,316,435.82元,包括:昆明公路局 39,519,568.65元;曲靖公路局39,176,221.43元;大理公路局 45,961,752.00元;红河公路局35,。。0,599.斗斗元;普洱公路局 47,946,100.00元;襼双版纳公路局16,493,200.00元;保山公路局 20,453,567.83元;德宏公路局18,458,500.00元;怒江公路局 20,424,688.60元;昭通公路局34,889,577.00元;临沧公路局 46,井00,400.00元;丽江公路局24,417,000.00元;迪庆公路局 11,833,300.00元;玉溪公路局38,278,600.00元;楚雄公路局 37,059,960.87元;文山公路局34,003,400.00元。 4.1.2.2养护机械设备138,788,980.00元。 4.1.3子项目(3)试点实施高性价比养护技术1,653,630.03元, 其中:宏图公司设计费1,552,887.00元,红河公路局养护试点管理费 一15~ 1 00,743.03元。 4.1.4子项目(4)强化机构能力管理人员能力提升培训费用 11,0 85,5 32,21元。 4.1.5项目准备和实施管理本年发生额12,438,582.31元,其中: 江苏设计院公路资产管理综合设计费6,626,6叨.00元,河海大学移民安 籮与社会尽职报告簖制费1,250,0创.叨元,合同公证费26,819.叨元, 咨询服务费2,970,146.17元,中仪国际招标公司服务费 1,5 65,017.14元。 4.1.6项目先征费及贷款利息24,252,365.m元。 4.2货币资金 2018年12月31日余额为人民币155,295,243.23元,其中:专用 账户存款81,983,71井.71元,其余为国内配套资金及收取的保证金等银行 存款余额73,311,528.52元,包括:云南省公路局世行办9,019,521.15 元,昆明公路局7,242,951.18元;曲靖公路局10, 948,256.99元;大理 公路局2,801,耳42.46元;红河公路局10,520,929.25元;西双版纳公路局 4,474,506.00元;保山公路局947,138.85元;怒江公路局1,047,429,93 元;昭通公路局8,156,881.81元;临沧公路局4,733,693.40元;丽江 公路局1,404,752,。4元;玉溪公路局5,786,206.19元;楚雄公路局 4,360, 418.22元;文山公路局1,867,401.05元。 4·3预付及应收款 2018年12月31日余额为人民币22,228,483.56元,为各州市公路 局站所建设预付工程款,其中: 云南省公路局世行办8,200,000.00元,昆明公路局10,420,183.56 元,昭通公路局60,000.00元,1晦沦公路局3,548,300.00元。 4.4项目拨款 2018年12月31日余额为人民币536,911,905.14元,为2015至2018 一16- 年国内配套资金,其中:2015年国内配套151,949,000.00元,2016年国 内配套173,948,400.00元,2017年国内配套资金98,521,910.00元,2018 年国内配套资金112,492,595.14元(根据2018年财政预算批复国内配套 资金112,980,400.00元,后预算调减487,804,86元,所以2018年配套 资金为112,492,595.14元)。 4,5项目借款 2018年12月31日余额42,595,625.67美元,折合为人民币 292,342,298.10元,全部为世行贷款,其中: 4.5.1类别(1)提款23,202,225.86美元,折合人民币 1 59,241,516.52元; 4.5.2类别(2)提款1,662,991.77美元,折合人民币11,413,445.12 元; 4.5.3类别(3)提款2,355,408.04美元,折合人民币16,165,636.46 元; 井.5.4类别(4)提款375,000.00美元,折合人民币2,573,700.00 兀; 4.5.5专用账户提款15,0。。,0叨.00美元,折合人民币 1 02,948,000.00元; 月.6应付款 2018年12月31日余额为人民币74,808,648.93元,为各州市公路 局站所建设应付工程款质保金、履约保证金等,其中:云南省公路局世行 办12,811, 561.15元,昆明公路局3,968,881.39元,曲靖公路局 10,948,378.42元,大理公路局2,743,094.46元,红河公路局 8,427,811.72元,襼双版纳公路局4,474,506.00元,保山公路局 947,106.68元,怒江公路局1,037,318.53元,昭通公路局7,751,858.81 元,临沧公路局8,281,993.40元,丽江公路局l,404,752.04元,玉溪公 路局5,786,206.19元,楚雄公路局4,357,779.09元,文山公路局 1,8 67,4 01.05元。 一17- 5.专用账户使用情况 云南省财政为本项目开立的银行专用账户设在中信银行昆明分行, 账号为8111914014。。0124。。5,币种为美元。2018累计年账户余额为 11,945,406.62粎元,折合人民币81,983,714.71元,截至本期期末已支 付但尚未申请报账金额3,。54,593.38美元。 6.其他需要说明事项。 6.1项目资金平衡表国际复兴开发银行贷款期末数与期初数之差、项 目进度表中相应本期发生额与贷款协定执行情况表人民币本期提款数不 一致是由于历年汇兑损益造成的。 6.2贷款协定执行情况表本年提款数与专用账户报表世行本年回补 金额相差1,198,650.10粎元,原因为世行直接扣取在贷款利息。 一工8- v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The Loan No. of Yunnan Highway Asset Management Project Financed by the World Bank is 8485-CN. The Project Agreement was signed on June 10, 2015 and came into effect on Aug 19, 2015. The Project consists of the following parts: Highway Asset Management Improvement, Maintenance and Emergency Response Capacities Enhancement, Pilot of Cost-Effective Maintenance Technologies and Strengthening Institutional Capacity. The objective of the Project is to improve the efficiency and cost-effectiveness of highway asset management in Yunnan Province. The total investment plan of the project was RM131,727,000,000 yuan, among which the total World Bank loan amount was USD150,000,000, equivalent to RMB922,500,000 yuan, accounting for 53.4% of total investment, domestic counterpart funds were USD130,800,000, equivalent to RMB804,600,000yuan, accounting for 46.6% of total investment. The counterpart funds are RA/1B504, 600,000yuan from Fuel Tax refund program and RMB300, 000,000yuan from the provincial road maintenance fee. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the PMO of Yunnan province, 16 PMOs of city level, as well as the Special Account set in the Provincial Finance Department. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project Xa izi[2000]No. 13 Subordinate Road Maintenance Station of Yunnan 19- Highway Bureau used The Accounting System of State Owned Construction Unit as the accounting policy. 3.2 The fiscal year for financial statement is the Gregorian, i.e. each year from Jan.1-[ to Dec. 31. The accounting period for this report was Jan.1st 2018 to Dec. 31 2018. 3.3 The Project accounting, in principle, was on accrual basis, adopted the debit and credit double entry bookkeeping technique, and took RMB as its bookkeeping standard currency. 3.4 The exchange rate of the US Dollar to the RMB is 1:6.8632 on Dec.28, 2018, People's Bank of China. 4. Explanation of Subjects 4.1 Total Project expenditures On December 31, 2018, the cumulative expenditures were RMB726,539,125.38yuan, respectively were 4.1.1 RMB 28,003,600.00yuan for Part A Highway Asset Management Improvement (among which, RMB5,676,000.00yuan for upgrade of wuda zhuoyue test car, RMB5,600,000.00yuan for customized development of Zhonggong high-tech highway asset management software , RMB 15,000,000.00yuan for data collection of Yunnan Highway Technology Research Institute and RMB 1,727,600.00yuan for construction of computer room of research information system for Traffic Science Research in Yunnan Province.) 4.1.2 RMB649,105,415.82 yuan for Part B Maintenance and Emergency Response Capacities Enhancement, among which, 4.1.2.1 RMB510,316,435.82 yuan for construction of stations, among which, Kunming highway bureau for RMB39,519,568.65 yuan, Qujing highway bureau for RMB39,176,221.43 yuan, Dali highway bureau for - 20 - RM1B45,961,752.00 yuan, Honghe highway bureau for RMB35,000,599.44 yuan, Puer highway bureau for RMB47,946,100.00 yuan, Xishuangbanna highway bureau for RMB16,493,200.00 yuan, Baoshan highway bureau for RMB20,453,567.83 yuan, Dehong highway bureau for RMB18,458,500.00 yuan, Nujiang highway bureau for20,424,688.60 yuan, Zhaotong highway bureau for RMB34,889,577.00 yuan, Lincang highway bureau for RMB46,400,400.00 yuan, Lijiang highway bureau for RMB24,417,000.00 yuan, Diqing highway bureau for RMB11,833,300.00 yuan, Yuxi highway bureau for RMB38,278,600.00 yuan,Chuxiong highway bureau for RMB37,059,960.87 yuan, Wenshan highway bureau for RMB34,003,400.00 yuan. 4.1.2.2 Maintenance machinery and equipment for RMB138,788,980.00 yuan. 4.1.3 RMB1,653,630.03 yuan for Part C Pilot of Cost-Effective Maintenance Technologies, among which, RMB1,552,887.00 yuan for design fee of Hongtu company and RMB100,743.03 yuan for management fee for Honghe highway bureau of Cost-Effective Maintenance Technologies. 4.1.4 RMB11,085,532.21 yuan for training of Part D Strengthening Institutional Capacity. 4.1.5 RMB12,438,582.31 yuan for Project preparation and implementation management, among which, RMB6,626,600.00 yuan for design fee of Highway asset management integrated program of Jiangsu institute of design, RMB1,250,000.00 yuan for Ethnic Minority Development Plan, RMB26,819.00 yuan for contract notarization fee, and RMB2,970,146.17 yuan for consulting service fee, and RMB1,565,017.14 yuan for service charge for Instrimpex International Tendering Company. 4.1.6 RMB24,252,365.01 yuan for Front-end fee and interest. 4.2 Cash and Bank On December 31, 2018, the balance was RMB155,295,243.23 yuan, among which, the special account deposits RMB81,983,714.71 yuan, and the remaining were domestic counterpart funds, among which, RMB9,019,521.15 -21 - yuan for PMO of Yunnan highway bureau, RMB7,242,951.18 yuan for Kunming highway bureau , RMB10,948,256.99 yuan for Qujing highway bureau , RMB2,801,442.46 yuan for Dali highway bureau, RMB1O,520,929.25 yuan for Honghe highway bureau, RMB4,474,506.00 yuan for Xishuangbanna highway bureau, RMB947,138.85 yuan for Baoshan highway bureau, RMB1,047,429.93 yuan for Nujiang highway bureau, RMB8,156,881.81 yuan for Zhaotong highway bureau, RMB4,733,693.40 yuan for Lincang highway bureau, RMBI,404,752.04 yuan for Lijiang highway bureau, RMB5,786,206.19 yuan for Yuxi highway bureau , RMB4,360,418.22 yuan for Chuxiong highway bureau, RMB1,867,401.05 yuan for Wenshan highway bureau. 4.3 Prepaid and Receivable Its balance on December 31, 2018 was RMB22,228,483.56 yuan,which was advanced payment for construction projects of the state and municipal highway stations, among which, RMB8,200,000.00 yuan for PMO of Yunnan highway bureau, RMB 10,420,183.56 yuan for Kunming highway bureau, RMB60,000.00 yuan for Zhaotong highway bureau, RMB3,548,300.00 yuan for Lincang highway bureau. 4.4 Project Appropriation Funds The balance on December 31, 2018 was RMB536,911,905.14 yuan, which was the domestic counterpart funds of 2015-2018. There were RMBl51,949,000.00 yuan in 2015, RMB173,948,400.00 yuan in 2016 , RMB98,521,910.00yuan in 2017 and RMB112,492,595.14 yuan in 2018.(According to the 2018 fiscal budget, the domestic counterpart funds RMB112,980,400.00yuan were approved, and the subsequent budget was reduced by RMB487,804.86 yuan, so the domestic counterpart funds in 2018 were RMB112,492,595.14 yuan). - 22 - 4.5 Project Loan The balance on December 31, 2018 was USD42,595,625.67 equivalent to RMIB292,342,298.10 yuan, which were world bank loan, including: 4.5.1 Categoryl withdrawal USD23,202,225.86, equivalent to RMIBl59,241,516.52 yuan. 4.5.2 Category2 withdrawal USD1,662,991.77, equivalent to RMB11l,413,445.12 yuan. 4.5.3 Category3 withdrawal USD2,355,408.04, equivalent to RMBl6,165,636.46 yuan. 4.5.4 Category4 withdrawal USD375,000.00, equivalent to RMIB2,573,700.00 yuan. 4.5.5 Special Account withdrawal USD15,000,000.00, equivalent to RMB 102,948,000.00 yuan. 4.6 Payable The balance on December 31, 2018 was RMB74,808,648.93 yuan,which was payable for Construction projects of the state and municipal highway stations, among which,RMB 12,811,561.15 yuan for PMO of Yunnan highway bureau, RMB3,968,881.39 yuan for Kunming highway bureau, RMBIO,948,378.42 yuan for Qujing highway bureau, RMB2,743,094.46yuan for Dali highway bureau, RMB8,427,811.72 yuan for Honghe highway bureau, RM134,474,506.00 yuan for Xishuangbanna highway bureau, RMB947,106.68 yuan for Baoshan highway bureau, RMB1,037,318.53 yuan for Nujiang highway bureau, RMB7,751,858.81 yuan for Zhaotong highway bureau, RMB8,281,993.40 yuan for Lincang highway bureau, RMB1,404,752.04 yuan for Lijiang highway bureau, RMB5,786,206.19 yuan for Yuxi highway bureau, RMB 4,357,779.09 yuan for Chuxiong highway bureau, and RMB 1,867,401.05 yuan for Wenshan highway bureau. 5. Special Account -23- The Special Account of this project is set in Kunming Branch, CITIC Bank, with the account number of 8111914014000124005, and USD as currency Unit. The accumulated annual balance of the accounts in 2018 was USD 11,945,406.62, equivalent to RMB81,983,714.71 yuan. Amount Withdrawn but not yet Claimed at the End of this Period was USD3,054,593.38. 6. Other Explanation for the Financial Statements 6.1 Due to the change of foreign exchange rate, there were discrepancies between the difference of the beginning and ending balance of the IBRD loan in the Balance Sheet, the current year's loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year's withdrawals (disclosed in RIB) in the Statement of Implementation of Loan Agreement. 6.2 Due to the direct deduction of interest on loans by the World Bank. there were discrepancies of USD1,198,650.10 between Current-period withdrawals in the Statement of Implementation of Loan Agreements and total amount deposited this period by World Bank in Special Account Statement. - 24 -