Yunnan Provincial Audit Office of the People's Republic of China Audit Report @ # # C 2018 ) 69 YUNNAN AUDIT REPORT C2018] NO.69 Project Name: Yunnan Early Childhood Education Innovation Project Financed by the World Bank 8671-CN Loan No.: 8671-CN Project Entity: Foreign Loan Office of Yunnan Provincial Education Department A: 2015-2017 Accounting Year: 2015-2017 目录 ContelltS 一、审计师意见．........................................．……，．…，...．……1 1 .Auditor&5 OPinion ..........................．……，.,.．…，.,.．…，．……，二3 二、财务报表及财务报表附注．,................................．……，．…6 11 .Financial Statements and Notes to the Financial Statemeflts...．……6 （一）资金平衡表．。．．……，.......．……，,.．…，...........．……，.．…6 1 .Balance Sheet..................．……，...................．……，..．……6 （二）项目进度表二，……，.．……，...............................．……8 11,SulnFnary of Sources and Uses ofF翻ds by Project Component .8 （三）贷款协定执行情况表，.....．……，..........．……，．……，．…10 111.Statement oflmplementation ofLoanAgreement.．……，.．……10 （四）专用账户报表二，.,......．……，...........................．……11 iv.Special Account Statement.........................．……‘．…，……n （五）财务报表附注．....................．……，．…，............．……13 v.NotestotheFin盼cialstatements,.........．……，...........．……16 三、审计发现的问题及建议，··，～········，,，·～···，··············，，一19 nl.ALldit Findings and Rec0lnmendations.........................．……24 一、审计师意见 审计师意见 云南省教育厅外资贷款办公室： 我们审计了世界银行贷款云南学前教育发展实验示范项目2017年抢 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 18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 ~1- 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。 （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 云南学前教育发展实验示范项目2017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 由于该项目本期内没有向世界银行提款报账，我们不对提款报账发 表意见。 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。 中华藻息－厅 地址：中国云南省昆明市五华山北后楼＼、一产／ 邮政簖码：650021 电话：0871一63632075 传真：0871一63632086 ·2· 1. Auditor's Opinion Auditor's Opinion To Foreign Loan Office of Yunnan Provincial Education Department: We have audited the special purpose financial statements (from page 6to page 18) of Yunnan Early Childhood Education Innovation Project Financed by the World Bank, which comprise the Balance Sheet as of December 3 1, 2017, 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 your entity, 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 on our audit. We conducted our audit in accordance with the -3- 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 Early Childhood Education Innovation Project Financed by the World Bank as of December 31, 2017, 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 Since there was no loan withdrawal made during the year of 2017, we don't -4- issue opinion on loan reimbursement and 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 the People's Republic of China Jun. 27, 2018 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- II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCESHEET 2017 12 A 31 Hl (As of December 31, 2017) Project Name: Yunnan Early Childhood Education Innovation Project Financed by the World Bank Prepared b : Forei n Loan Office of Yunnan Provincial Education Department Currenc Unit: RMB yuan Application of Funds Aine No Su ei id L TLald Ati of Project I 0 00) 31, 664,904. 72 Ttal Poet 27 0.00 868 3.96 Upend LureAppropriation fie sesTaserd 2 28 r[mia, eL. lrnsferedIncluding; Grants Cr)nStructionJ in progress 3 0.00 3 1, 664, 904. 72 Co-operation 29 Appropriation A. 1`Af1M, i 3t7,1, (; - 01he FXpndtueTotal Pro ject Loan a. 07014 9 Investment Loan Receivable - Project Investment 31 Loan inefuding: W8 Loan 6 (1)tld'Rankig32 1 Investment Receivable WrdBn 3 Appropriate Loan of 7 _ 4, |WTV9 I 33 Investment IDA 3 Including: Appropriation WB) H3 Lopat of InvesLment. IB3RD 3 Filu ipmentTechnical Cooperation lincluding- Equipment Losses 10g- GLTT3 in Suspenise Co-Financing 3 -6- Tot Ca11 0.00 1, 170, 840. 04 (2) 37 17, 314, l90.51 Total Cash 0Domestic Loan 0.001,34,40 9 1ank i 12 000 1, 170, 840. 04 38 Including: Deposit of 13 Investment Loan 3- special Account Savings Appropriated by The 1Higher-ups 2. TQ! AIP: ?&Akttt Cash on hand 14 - Including 40 Appropriated of WB Loan TOtUl Prepayment & 1 0. 00 438, 229. 87 41 Recolivablu Bond Fund of I'terprise CeI . ab|e Including: W Loan Interest 16 -1ContrHcLio2 Receivable Expend iLures to be Transferred CommiLment Fo WB Loan 17 43 6, 811, odn. Recevable Total Payable 0. 00 W13 Loan Fund Lsage Charge 18 - Including: Wi1 Loan 44 Rece ivab I Interest Payable Market Securiiies 19 _ WB Loan Commitment-Fee 45 Payab Ie H. IAsNLs 20 46 ised Assets 8 Loan Usage Charge Payable Original Values of Fixed 21 - A 47tf-t Assets Total Unpaid it SitTll )ti Lt AM Less Accumulated 22 - AppropriaLion by the 48 0. Oa 500, 00. o0 deprec i ation Higher-ups Carrying Value of Fixed 23 - -I49 Assets Incomes he reserved Disposal of Fixed Assets 24 50 Fixed Assets-Net Losses in 25 - 51 Total Application Fund 26 0. 00 33, 273, 974. 632 Total Source of Fund -7- （二）项目进度表 11.Summary of Sources and Uses of Fundsby Project Component 项目进度表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至2017年12月31日 (For the period ended December 31,20 17) 项目名称：世界银行贷款云南学前教育发展实验示范项目 Project Name：从mnan Early ChildhoodEducation lrmovation Project Fin如ced byw份ld Ballk 簖报单位：云南省教育厅外资贷款办公室货币单位：人民币元 介一 一8- 꽈「 !―써 ,- (vg) *#*P#* iv. Special Account Statement *)MWP #* SPECIAL ACCOUNT STATEMENT *WR 9 2017 14 12 q 31 (For the period ended December 31, 2017 1W- ik ff 1 'tr - ; r4q 1 1W t -9 A A %, -Iff, X DP f I Project Name: Yunnan Early Childhood Education Innovation Project Financed by the World Bank IMM7: 8671-CN Loan No. 8671 -CN WWI: -OPM0FT Prepared by: Yunnan Provincial Finance Department ) P iR ff --t #: Depository Bank: kj -: Account No. t -fJ # 4 : 4 't Currency: USD A *P t3 'VX Part A-Account Activity for the Current Period Amount Deginning Balance R to: Ad& * JW Totai Amount Deposited this Period by World Bank Total Interest Earned this Period if Deposited in Special Account * PA T A. 4 t tB V3 iiI P 0 Total Amount Refunded this Period to Cover Ineligible Expenditures A : Deduct: *9 j ff-tv Total Amount Withdrawn this Period * M + V # 4 -k IT 0 1 0 1 * V 3 11 Total Service Chaaes this Period ifnot Included in Above Amount Withdrawn A -4p FE=g Balance (MtIRTobecontinued) Oustanding Amount Advanced to the Special Account at the End of this Period 4. }Y)MPM * PJA Ending Balance of Speclal Account Amount Claimed but not yet Credited at the End of this Period ;. 9U~k (-4:JK~ Deduct: Interest Earned (tf Included in Special Account) 9 Mt it IAPt4O_V Total Advance to the Special Account Accounted for at the End of this Period -12- （五）财务报表附注 财务报表附注 1．项目概况 世界银行贷款云南学前教育发展实验示范项目于2017年3月6日签 订协议，贷款号8671一CN，计划关账日期为2021年12月31日。项目计 划总投资约为人民币485,015,000元，其中世界银行贷款总额为5000万美 元，折合人民币325,000,000元。项目主要包括四个组成部分：一是提高学 前教育的覆盖面；二是提高学前教育质量；三是创建学前教育环境；四是 项目管理、监测评估。项目共涉及3所高校和7个县，5个州（市）新建 巧所县级示范幼儿园并建立农村早教点，在3所高校建立学前教育研究 与师资培训墓地并新建2个实验示范附属幼儿园，一个特殊教育康复中 心。 2．财务报表编制范围 本财务报表的簖制范围包括省项目办、3个项目高校（云南师范大学、 昆明学院、昭通学院）项目办及7个县（区）教育局（洱源县、漾滇县、 巍山县、巧家县、沾益区、襼畴县、建水县）项目办的财务报表。 3．主要会计政策 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法》 （财际字〔2000〕13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。 由于项目首次簖报财务报表，本次财务报表反映的会计期间为自2015年 10月（项目首次发生支出）至2017年12月31日。 3.3本项目会计核算以“权责发生制’，作为记账原则，采用借贷复式 记账法记账，以人民币为记账本位币。 一13- 3.4按照中国人民银行2017年12月29日汇率，即USD卜人民币 6 .5342元。 4．报表科目说明 4.1项目支出 2017年项目累计支出人民币31,664,9 04.72元，占总投资计划的 6 .51％。 4.2货币资金 2017年12月31日货币资金余额为人民币l,1 70,840.04元，无专用账 户存款余额。其中省项目办货币资金余额为人民币535,025元。 4.3预付及应收款 2肚7年12月31日余额为人民币438,229.87元，其中：人民币 260,230.52元是建水县教育局应收回的非世行贷款项目支出，人民币 &,9 99.35元是沾益区教育局应收回的多支付的土地征收款和亲子共享 活动图书费用，人民币100，叨。元是洱源县财政局应收回的2018年初的 财政应返还额度。 4.4项目拨款。 2017年12月31日余额为人民币8,648,435.95元，是省、州市、县 各级到位的配套资金。 项目计划配套资金总额人民币160,015,000.00元，截至2017年12 月31日到位计划配套资金人民币8,648,435.95元，占计划的5.4%，其 中：省级计划配套资金总额人民币井560，的0.woo元，谭计到位人民币 600,000.00元，占计划的38.46%；州市级计划配套资金总额人民币。元， 累计到位人民币0元；县级计划配套资金总额人民币91,898,900．叨元， 累计到位人民币8,048,435.95元，占计划的8.76%；学校自筹配套资金 总额人民币“,556,1的．00元，未到位。 4.5项目借款。 一14- 2017年12月31日余额为人民币17,314,490.54元，其中：国内借 款17,314,490.54元，为各子项目办从子项目办所在教育局及学校的借 款。 4.6应付款。 2017年12月31日余额人民币6,811,048.14元，主要是建水县、巍 山县、昭通学院和昆明学院应付工程款和先期垫付款，以及施工单位交建 设项目履约保证金。 4.7上级拨入资金。 2似7年12月31日余额500，叨。元，主要为大理州下达洱源子项目 的前期工作经费。 5．专用账户使用情况。 截至”17年12月31日，世行贷款云南学前教育发展实验示范项目 专户还未设立。 一15- v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The legal agreement and project agreement of Yunnan Early Childhood Education Innovation Project Financed by World Bank were signed on March 6, 2017, the loan No. is 8671 -CN. The planned closing date is December 3 1, 2021. The total investment of the project is about RMB485,015,000yuan, of which $50 million equivalent to RMB325,000,000yuan is world bank loan. The project mainly consists of four parts: Part One is to improve the coverage of preschool education; Part Two is to improve the quality of preschool education; Part Three is to create the preschool education environment; and Part Four is project management, monitoring and evaluation. The project involves 3 universities and 7 counties. 5 states build 15 County-level demonstration kindergartens and 3 universities establish I preschool education research and teacher training base, 2 new experimental and demonstration affiliated kindergartens and I special education and rehabilitation center. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the project office of Yunnan province, 3 project offices of universities(Yunnan Nonnal University, Kunming college, Zhaotong College), and 7 project offices of county (District) education bureaus (Eryuan, Yangbi, Weishan, Qiaojia, Zhanyi, Xichou and Jianshui). 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 (Caijizi[2000]No. 13 -16- 3.2 The fiscal year for financial statement is the Gregorian, i.e. each year from Jan. 1" to Dec. 31. since this is first report of the project, the accounting period for this report is Oct 2015 (when the first expenditure incurred)to Dec. 31 2017. 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 adopted in the financial statements was the exchange rate on December 31,2017 of the people's Bank of China, which is USDI=RMIB6.5342yuan. 4. Explanation of Subjects 4.1 Total Project expenditures In 2017, the project cumulative expenditures were RMB31,664,904.72yuan, accounting for 6.5 1% of the total investment plan. 4.2 Cash and Bank On December 31, 2017, the balance was RMB 1,1 70,840.04yuan and there was no the special account deposit. The balance of the provincial project office is RMB535,025yuan. 4.3 Prepaid and Receivable Its balance on December 31, 2017 was RMB438,229.87yuan,among which, RMB260230.52yuan were receivables, which was not World Bank loan, of Jianshui County subproject expensed by the Jianshui County Education Bureau, RMB77,999.35yuan were receivables which the Zhanyi District Education Bureau overpaid in land levy and parent-child sharing activities, RMB100,000yuan was the amount to be refunded in early 2018 of Eryuan Finance Bureau -17- 4.4 Project Appropriation Funds The balance on December 31, 2017 was RMB8,648,435.95yuan, which is a set of domestic counterpart funds at all levels of province, city and county. The total amount of counterpart funds for the project plan is RMIB160,015,000yuan. As of December 31, 2017, RiMB8,648,435.95 yuan which accounts for 5.4% of the plan had been allocated. Among them, provincial planned counterpart funds are RMBl,560,000yuan, RMB600,000yuan had been in place, accounting for 38.46% of the plan. City-level planned counterpart funds are 0. County-level planned counterpart funds are RMB91,898,900yuan, RMB5,018,435.95yuan had been in place, accounting for 5.46% of the plan. University self-raised funds are RMB66,556,100yuan, 0 had been in place. 4.5 Project Loan The balance on December 31, 2017 was RMB17,314,490.54yuan, which was loan from local school and education bureau. 4.6 Payable The balance on December 31, 2017 was RMB6,811,048.14yuan, which were construction payable, advance payment and performance bond in Jianshui County, Weishan County, Zhaotong college and Kunming college. 4.7 Appropriation of Funds The balance on December 31, 2017 was RMB500,000yuan, which were pre work funds of Eryuan sub project. 5. Special Account As of December 31, 2017, the Special Account of the project had not yet been established. - 18 -