28 jUi 2019 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report * [t 4 (2019) 33 # AUDIT REPORT (2019) NO.33 Project Name: Developing Market-based Energy Efficiency Program in China Granted by Global Environment Facility 94 :& T: TF0A4256 Grant No.: TF0A4256 Project Entity: Department of Resource Conservation and Environmental Protection, National Development and Reform Cormnission 2017 * 6 A 9 EJI 2018 *12 A 31 H Accounting Period: June 9, 2017 - December 31, 2018 目录 一、审计师意见…,...……,..................................................……,...........……1 1 .Auditor&5 Opinion............................................................……,............……3 二、财务报表及财务报表附注.…,.…,,,.,二,..…,,.,.,二,二,.,......................……5 11 .Financial Statements and Notes to the Financial Statements..........……5 (一)资金平衡表...............................................……,..…,,.............……5 1 .Balance Sheet................……,.........................................................……5 (二)赠款协定执行情况表........................................................……6 11 .Statement of工mplementation ofGrantAgreement…,…,..…,........……6 (三)专用账户收支表二,.,,,.,,.…,,,,…,二,,.,二,.,,,.,,,,........................……7 111 .Special Account Statement,,.,.,,.,,,,.…,二,二,二,.,,..…,......................……7 (四)财务报表附注...................……,............................................……8 iv.Notes tothe Financial Statements.......……,..…,,…,,,,.,.,,,,,二,......……10 三、审计发现的l&6题及建议二,.,.,..……,…,,.,,,.,,..................................……12 m .Audit Findings and Recommendations................……,……,…,.…,.,..…,.13 一、审计师意见 审计师意见 国家发展和改革委员会资源节约和环境保护司: 我们审计了全球环境基金赠款中国能效市场机制项目2018年12月31日 的资金平衡表,以及截至该日同期间的赠款协定执行情况表、专用账户收支 表等特定目的财务报表及财务报表附注(第5页至第n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。 I (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簖制,公允反映了全球环境基金赠款中国 能效市场机制项目2018年12月31日的财务状况,以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 我们还审查了本期内报送给世界银行的第1至4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。 赓津蚕匹趣娜 审计’国心’心 地址:中国北京市海淀区中关村南大街4号 邮政簖码:100086 电话:86一10一62150750 2 1. Auditor's Opinion Auditor's Opinion To Department of Resource Conservation and Environmental Protection, National Development and Reform Commission We have audited the special purpose financial statements (from Page 5 to page 11) of Developing Market-based Energy Efficiency Program in China Granted by GEF, which comprise the Balance Sheet as of December 31, 2018, the Statement of Implementation of Grant Agreement and the Special 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 mentioned above 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; ii. Designing, implementing and maintaining necessary intemal 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 Goverment 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 3 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 Developing Market-based Energy Efficiency Program in China Granted by GEF as of December 31, 2018, 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 grant agreement. Other Matter We also examined the withdrawal applications from No.1 to No.4 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. 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. 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Special Account Statement - M 9k P qk -* A SPECIAL ACCOUNT STATEMENT *A 0--E 2018 * 12 /9 31 0 For the Period Ended December 31, 20 18 N 'AV#**M1J -,AN Project Name: Developing Market-based Energy Efficiency Program in China Granted by GEF WR*fk: L9 X &)Rf 5 0 * k Y", 4 W I - 4V -: F' * % # -1 Prepared by:Department of Resource Conservation and Environmental Protection, NDRC Depository Bank:China CITIC Bank 75071489000004757 AccountNo.-. 75071488000004757 Currency unit: USD Item Amount U0 Beginning Balance Plus: 1 tW 0Y*3t 1,312,899.75 Deposited by World Bank 2, 300.53 Interest Earning A Less., I - * T _t I-It 947,081.85 Current Year Withdraw gifo' *V11 899,085.62 Goods, CS, Training (2)VA)A* 47,996.23 Operating Costs (3) Q j: -T- i-t- R 0.00 Service Charges 2. JJA,, 1Z ELI 0.00 Interest Expenditure I 12Y WTHq 0.00 Recovered by World Bank 7A 5 1+1 01 366,118.43 Ending Balance (四)财务报表附注 财务报表附注 1.项目基本情况 “中国能效市场机制项目”是全球环境基金(GEF)重点领域里的气 候变化(能源效率)项目。项目由国家发展和改革委员会资源节约和环境 保护司(以下简称“国家发展改革委环资司”)代表国家发展改革委负责 具体实施,国家节能中心受国家发展改革委环资司委托,设立项目管理办 公室,负责项目日常管理工作。项目内容包括支持重点节能政策研究及相 关活动,提升能源消耗的测量、报告和核证(MRV)体系,设计市场化 节能机制,加强能耗“双控”能力建设等。项目实施期为20 17年6月9 日至2022年4月30日,赠款资金共计880万美元。 2.会计核算原则 2.1本项目按照《事业单位会计制度》进行会计核算,按照《财政部 国际司管理的赠款项目会计核算暂行办法》(财际函〔2001〕195号)等 制度执行。 2.2本项目会计核算按照收付实现制原则,采用借贷复式记账法记 账,记账本位币为人民币。 2.3本项目的会计年度采用公历制(即1月1日至12月31日),本 期会计报表核算期间为2017年6月9日至2018年12月31日。 2.4本项目财务报表采用的汇率说明:报表折算采用2018年12月28 日汇率,即1粎元=6.8632元人民币。 3.会计报表科目说明 3.1银行存款 该科目核算银行存款资金的增减变化情况。2018年12月31日专用 账户余额366 118.43粎元,折合人民币2512744.01元。 8 3.2项目支出 该科目核算项目执行机构实施赠款项目实际发生的支出。本期支出 947 081,85粎元,占赠款总额的n%,折合人民币6 500 012,巧元,记账 人民币金额为6371718名O元,差额128293.35元为汇兑收益。 3.3拨入赠款 该科目核算从世界银行取得的赠款资金。本期世界银行拨入周转金 1 000 000粎元,回补垫款账户312899,75美元,共计1312899.75美元, 折合人民币9010693.56元。 3.4应付账款 该科目核算项目利息收入。本期共产生利息300.53美元,折合人民 币2 062.60元。 4.专用账户情况说明 本项目专用账户设在国家节能中心,开户行为光大银行北京西城支 行,账号为75071488000004757。专用账户为国家节能中心原有美元账户, 非新开设账户,于2018年1月19日通过世界银行审核,开始作为本项目 受益人资金账户。该账户期初余额为382,82美元,属于同本项目无关的 资金。世行本期拨入周转金1 000000美元,回补垫款账户312899.75美 元,本期产生净利息为300.53粎元,本期支出947 081,85美元,专用账 户本期期末余额为366 501,25美元,扣除账户期初余额,属于本项目的期 末余额为366 118,43美元。 9 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Developing Market-based Energy Efficiency Program in China is the priority climate change (energy efficiency) project in Global Environment Facility (GEF). Representing National Development and Reform Commission (therefore abbr. NDRC), Department of Resource Conservation and Envirom-nental Protection, NDRC is responsible for project' s implementation. Designated by Department of Resource Conservation and Environmental Protection, NDRC, National Energy Conservation Center established the project management office to be responsible for day-to-day management of the project. The main contents of the project include supporting priority energy efficiency policy research and relative activities, improving the energy savings measurement, reporting and verification system, designing market-based mechanisms for energy savings and improving the capacity building on the control of gross energy consumption and intensity. The period of project implementation is from June 9, 2017 to April 30, 2022. The total grant from GEF is USD 8,800,000.00. 2.Accounting Policies 2.1 The accounting is in accordance with the Accounting Principle of the Public Institution and systems such as International Department ofministry of Finance Interim Measures on Accounting Management for Grant Funds Wayihan[2000] No. 195) . 2.2 The cash basis and the debit/credit double entry bookkeeping method are adopted. RA/M is used as the recording currency of bookkeeping. 2.3 Accounting period is the Gregorian calendar, which is from January I to December 3 1, Financial Statements for the current accounting period are from June 9, 2017 to December 31, 2018, 2.4 Notes to exchange rate used in the project financial statements: The exchange rate adopted in the financial statements is the exchange rate on December 31, 2018, which is USDI= RA4B6.8632 yuan. 3. Notes to the Financial Statement Accounts 10 3.1 Cash in Bank Cash in bank reflects the balance of deposit in bank. As of December 31, 2018, the ending balance is USD366 118.43, equivalent to RvIB2 512 744.01 yuan. 3.2 Project Expenditure Project expenditure reflects the real expenditure from the project entity when implementing the project. The total expenditure is USD947 081.85, accounting for 11% of the total grant. It is equivalent to RMB2 512 744.01 yuan and the recording currency of bookkeeping amount is RMB6 371 718.80 yuan. The difference of RMB 128 293.35 is the exchange gain. 3.3 Grant Received Grant received reflects the fund received from the World Bank. The Turn-over fund deposited by World Bank is USD1 000 000, and another USD312 899.75 grant was received during this period. The total grant received for this period was USD1 312 899.75, equivalent to RMB9 010 693.560 yuan. 3.4 Account Payable Account payable reflects the interest income of the project. The interest for this accounting period is USD300.53, equivalent to RMB2 062.60 yuan. 4. Notes to the Special Account The Special Account was set up in National Energy Conservation Center. The Depository Bank is China CITIC Bank and the account number is 75071488000004757. The account has been existed before this project started, and was approved by the World Bank as the Special Account for the project in January 19, 2018. The beginning balance of the account is USD382.82, which is not relevant to this project. The turn-over fund deposited by World Bank is USD1 000 000, and another USD312 899.75 grant was received during this period. The net interest income is USD300.53, and withdrawal amount is USD 947 081.85. The ending balance of the Special Account is USD366 501.25 and the amount relevant to this project is USD366 118,43 after subtracting the beginning balance of the Special Account. 11