3 0 JUN 2018 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report WkFth. (2018) 4-v- AUDITREPORT (2018) NO.4 Project Name: Global Environment Facility (GEF) Project Preparation Grant for Preparation of the GEF Mainstreaming Integrated Water and Environment Management Project M&4$#: TF018633 Grant No.: TF018633 Project Entity: China Irrigation and Drainage Development Center H: 2016 * 5 A 11 H 2017 * 12 A 31 R Accounting Period: May 11, 2016 to December 31, 2017 目录 CO肚tents 一、审计师意见．........．……，.,,,，二，．……，二，，二，.．…，二，．……，.,.,,．…，,,，二，.，·····，·一1 1 .Auditor&sOpinion...........................................................．……，......．……，.3 二、财务报表及财务报表附注．.........．……，二，二，，二，.．……，.,,．……，,,，…，,,，二，．…6 11,Financial Statemeflts and Notes to the Financial Statemeflts .........．……6 （一）资金平衡表．..．……，．……，……，,...．……，...............．····，，···，········一6 1 .Balance Sheet．…，.,,,.，二，二，二，……，…，，二，．…，.．…，二，，二，,,.,.,,,,，二，.,.,.,......．……6 （二）赠款协定执行情况表．.......．……，…，,,.．…，,.．…，.,,．…，,.,,.........．……7 11 .statement oflmPlementation ofGrantAgreement.，…，…，.．…，．……，二，7 （三）财务报表附注，．……，.,..........．……，.．…，,.,.,.&．……，.,．……，.,,,,.,．…，.,.8 111.Notes to the Financial Statements二，．…，…，,.,.,.,，二，二，.,,,.,,,．…，．…，……10 三、审计发现的问题及建议，二，，二，，二，…，，…，,．…，．……，.,.,,.．…，.,,.,.,.,.，二，．……12 111 .Audit Findings and Rec。扭mendations ........．……，二，二，.,.．…，…，．…，.．……13 一、审计师意见 审计师意见 中国灌溉排水发展中心： 我们审计了全球环境基金赠款水资源与水环境综合管理主流化项目 准备金项目2017年12月31日的资金平衡表及截至该日同期间的赠款协 定执行情况表等特定目的财务报表及财务报表附注（第6页至第n页）。 （一）项夙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。 1 （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，公允反映了全球环境基金赠 款水资源与水环境综合管理主流化项目准备金项目2017年12月31日的 财务状况及截至该日同期间的财务收支和项目执行情况。 （四）其他事项 我们还审查了本期内报送给世界银行的第1至第6号提款申请书（其 中1号提款申请书作废）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 财务报表附注和审计发现的问题及建议。 难、：六不补＼ 审计籲国慎援款亏＿、翻审称’各中心 或饱年6月沪 飞、丫 \＼一娜尹尹 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：86一10一62 1 50750 I. Auditor' s Opinion Auditor's Opinion To China Irrigation and Drainage Development Center We have audited the special purpose financial statements (from page 6 to page 11) of Global Environment Facility (GEF) Project Preparation Grant for Preparation of the GEF Mainstreaming Integrated Water and Environinent Management Project, which comprise the Balance Sheet as of December 3 1, 2017, the Statement of Implementation of Grant Agreement for the period then ended, and Notes to the Financial Statements, Project Entity's Responsibility for the Financial Statements The preparation of 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; 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 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 entity's preparation and fair presentation of the financial 3 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 Global Environment Facility (GEF) Project Preparation Grant for Preparation of the GEF Mainstreaming Integrated Water and Environment Management Project as of December 31, 2017, its financial receipts and disbursements and the project implementation 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 to No.6 (No.1 withdrawal application was invalidated) and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project grant agreement and can serve as basis for grant withdrawal. 4 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. Audit Service Center ina iNitiona it Office for Foreign Loan and Assi Projects" June 26 , 2018 Address: No. 4 zhongguancun South Avenue, Haidian District, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-62150750 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 !:！〕〕低二 4 о М м � � � �� � � � � сб ,� � Q � й й � и Сг. � �` `� � м -� �I �t ± �`' ° .k� `гI'J�'� � сб �р �h А�г Z ��fП � �' � �м �° с�в >, м1ё � � � �� ""'1- � '�г' .� О б � �у О О � � о о � � р о � � � О С7 � О О 1r�.�д �� 1h1�/ W�E ,fi1� � W � �.j � О О ,.�"'.. � 0 N � � � � G г � И И LI-в-�в{ И }� 'V 'V � (� [б �i С% .Я д � g .� �r у � ���ц w � � дfiС �1 м ° � -о о �7 ® � [� L� • ° � w о о '�5�� г9 �-{ пt � аг о о F� � � о о � ® � � R., ai � о о ; � -� �`' ,� `; � `л Q ° Е а � � �• ° � ° � у� n � � Q � � � � �, � . ��-�т � � � � Q � � � � � � � .� b!3 � �I � о`'. о о � � � � � � С � � � й vмi � � �� � � U � � � � � � ° � °°' °� � с �' с -G О ® � �. 'с о �� � � � � ° > �ч'1 �. � � � °� о о �.м � о о �ы+ � � � О ❑ � U� � � � ' U � � О °r� °о 4� � ��'в' й" � %7 � � ° о �г � � � _ � � " � � �, ° +� � „ � �Iк -• Е� � � � � � � � � С7 о � ° �� � �� �� � � � � о �� �� � � _ � �' S � � •�, С7 Q � � �, � � r � � � � �- � � � � � � л � :� сб � z � -д �К U � �, � у,� � � � о 1n IIц-ц �0 � � Ci у j ..� м ..м !�'� si � г� ы1 （三）财务报表附注 财务报表附注 1．项目情况 全球环境墓金赠款水资源与水环境综合管理主流化项目（以下简称 &GEF主流化项目”)，由全球环境基金（GEF）提供赠款，该项目前期准 备工作由全球环境基金向中方提供准备金赠款200,000.00美元，用于准备 GEF主流化项目，其中水利部分佼用的准备金赠款额度为1 00,000.00美 元，由中国灌溉排水发展中心（GEF项目办）负责执行。准备金赠款用 于支持的项目活动包括：修订GEF主流化项目可行性研究报告及有关附 件（水利部分）；修订GEF主流化项目实施计划（PIP）及有关附件（水 利部分）；修订监测评价基线调查报告；编制社会管理政策框架和任务大 纲等。截至2017年12月31日，该项目已全部完成。 2．会计核算原则 (l）本项目财务报表按照财政部《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）的要求编制。 (2）本项目按照权责发生制的原则核算，采用借贷记账法进行核算， 记账本位币为人民币。 (3）会计年度采用公历制，自公历1月1日起至12月31日为一个 会计年度。本期会计报表核算期间为2016年5月11日至2017年12月 31日。 3．专用账户设置情况 本项目不设专用账户，由中国灌溉排水发展中心（GEF项目办）直 接向世行申请资金回补或直接支付给第三方。 4．主要科目说明 (1）项目支出 该科目反映本项目活动支出数。截至2017年12月31日，项目累计 支出人民币653,420.0。元，其中咨询服务支出人民币678,356.17元；汇兑 收益人民币24,936.17元。 (2）拨入赠款 该科目反映项目收到赠款金额。截至2017年12月31日，本项目累 8 计收到赠款资金100,000,00粎元，折合人民币653,420,00元。 5．赠款协定执行情况 截至2017年12月31日，已执行完准备金赠款，共计100,000.00美 元，实际提款报账100,000,00美元，占准备金赠款总额的100％。 9 iv. Notes to the Financial Statements Notes to the Financial Statements 1.Project Introduction Global Environment Facility (GEF) provides the grant for Mainstreaming Integrated Water and Environment Management Project Granted by GEF ("GEF Mainstream Project"), and provide USD 200,000 preparation grant for China to make preliminary work for the implementation of GEF Mainstream Project. The amount of grants used in water conservancy part is USD 100,000, which is implemented by the China irrigation and Drainage Development Center (GEF PMO). The project activities supported by the grant for preparation include revision of the feasibility study report (FSR) and the related annexes (water conservancy), revision of the project implementation plan (PIP) and the related annexes (water conservancy), revision of the monitoring and evaluation baseline report, as well as preparation of social safeguards document and terms of reference. As of December 31, 2017, the project has been fully completed. 2.Accounting principles i) The financial statements of the project are compiled in accordance with the requirements of the Interim Procedures of,4ccountingfor the Grant Projects ,4dministered b International Department o Ministry of Finance (Caiiihan[20011NO.195) . ii)According to Accrual basis accounting principles, debit/credit method is adopted for account book keeping. The bookkeeping currency of the project is RMB. iii)The fiscal year adopts the Gregorian calendar system i.e. January I to December 3 1. The accounting period of current financial statements is from May 11, 2016 to December 31, 2017. 3.Statement of Special Account setting No Special Account has been set for the project. The China irrigation and Drainage Development Center (GEF PMO) applies reimbursement to the World Bank or pays directly to the third party. 10 4.Notes to Main Accounts i) Project expenditure The subject reflects the expenditure of project activities. As of December 31, 2017, the project total expenditure was RMB 653,420,00 yuan, among which the consulting service expenditure was RMB 678,356.17 yuan; the exchange gains was RMB 24,936.17 yuan. ii) Grant Received The subject reflects the amount of grant received by the project. As of December 31, 2017, the project had received a total grant of USD100,000.00, equivalent to RMB 653,420.00 yuan. 5.Statement of Implementation of Grant agreement As of December 31, 2017, a total of USD 100,000.00 had been implemented, and the whole grant had been applied for reimbursement, accounting for 100% of total grants. 11