30 JUN 20? Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report W P4 V (2017) 6 - AUDIT REPORT (2017) NO. 6 Project Name: China Contaminated Site Management Project Granted by GEF M! I A : TF0A0193 Grant No.: TFOA0193 Project Entity: Foreign Economic Cooperation Office, Ministry of Environmental Protection itJM'I: 2015 # 6 A 24 H12016 4 12, 31 H Accounting period: June 24, 2015 - December 311, 2016 目录 Contents 一、审计师意见......……,…,.,二,.,.,,,,,.,.,,二,.,....................................……_……1 1 .Auditol&&5 Opinion.,.,,,,,,,,,,.,.,,一,二,...........................................……,二,.…3 二、财务报表及财务报表附注.,二,二,.,…,一,.,.…二.,.……,.....……,...........……,.5 11 .Financial Statements and Notes to the Financial Statements…,,....……5 (一)资金平衡表.......................……,........……,.,,.,....................……5 1 .Balance Shcet..…‘…,二,.,.…,…,...……,,…,,,.,,.,,.,,.,,,,.,,,,...................……5 (二)项目进度表..........……‘..……‘.......................……,.,二,..…,.....……6 1 1 .Summary ofsources andUsesofFundsbyPrOjectComponent..…6 (三)赠款协定执行情况表............................……,二,..…,............……8 111 .Statement of ImPlemcntation of Grant Ageement……,.……,....……8 (四)专用账户收支表........................……,....……,,.,.,.................……9 iv.Special Account Statement,.,,.,,.,,,,,一,.,,.,…,二,............................……9 (五)财务报表附注……,.,....……,,二,二,,.,.,,.,._........……,..............……10 v.Notes to the Finall幼al statement.,,....……,............................……,.13 三、审计发现的问题及建议..........................................................……‘.16 111.Audit Findings alld Recommendatiol1S...................……,...............……18 一、审计师意见 审计师意见 环境保护部环境保护对外合作中心: 我们审计了全球环境基金赠款中国污染场地管理项目2016年12月31 日的资金平衡表及截至该日同期间的项目进度表、赠款协定执行情况表和 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页至第巧页)。 (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。 (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 I 国污染场地管理项目2016年12月31日的财务状况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号提款申请书。我们认为, 该提款申请书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。一; ,「t一 审计籲卧外贷援款项目下让服子中心 加17平吞月28日_一:箕 卜梦 产丫一丁 地址:中国北京市丰台区金中都南街17号 邮政簖码:100073 电话:86一10一50992771 2 1. Auditor's Opinion Auditor's Opinion To Foreign Economic Cooperation Off ice, Ministry of Environn-lental Protection We have audited the special purpose financial statements (1 om Page 5 to Page 15) of the China Contaminated Site Management Project Granted by GEF which comprise the Balance Sheet as of December 3 ) 1, 2016, the Summary of Sources and - Uses of Funds by Project Component 1 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 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; Designing. implementing and maintaining necessary internal control to ensure that the financial statements are -free from material misstatement, vvhether 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 perfoini 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 arnounts and disclosures in the financial statements. 'nie 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 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. 3 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 the China Contaminated Site Management Project Granted by GEF as of December 31, 2016, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the 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 application No. I submitted to the World Bank during the period. In our opinion, this withdrawal application complies 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. Audit Service Center of China National Audit Office for Foreign Loan and Assistnie. Projects June 28, 2017 Address: No. 17 Jinzhongdu South Street, Fengtai District, Beijing, P.R.China Postcode: 100073 Tel.: 86-010-50992771 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 II Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2016 4 12 )i 31 1l (As of December 31, 2016) IIR £4: Jkt QåT 4† ffi,ý 5 4 f fl M4 : TF0AO193 Name.of the Project: China Contaminated Site Management Projeet Granted Grant No.: TFOA0I93 by GEFG fIUK$t: W W$flt4ÉM åt{.Vtf 2 R ik--: A F, ) jf; Entity Name: Foreign Economic Cooperation Office, Ministry of Currency Unit: RMB Yuan Environmental Protection lBeginning Ending ý_LM ý Beg,innino Ending Application of Fund line Balance Balance Sources of Fund Line Balanin Ence No. Balane BaanceNo. Balance Ualance , 3l tJitB4éi† -. 4tkIi2t? Total Project 1 0.00 3,471,003.78 tit 15 0.00 1,795.239.28 Eixpcnditure Counterpart Fund Fixd A s I2rsferred 0.00 0.00 16 0.00 13.874.000.00 Toial Grant Construetion Expenditure 3 0.00 0.00 otaf Payable 17 0.00 1.676.889.82 to be Disposed Invstrenis 4 0.00 0.00 Othe 0.00 0.00 Fransfcrred-out 4. 'ý: ý -T5 0.00 1471,003.78 JtL. rik 19 0.00 0.00 Construetion in Progress Other Fund quipment 6 0.00 0.00 Retained 20 0.00 0.00 Euipnient Earnings Including:Equipnent 7 0.00 0.00 Losses in Suspense Total Cash and Bank 8 0.00 13,875,125.32 Cas k 13an1< 9 0.00 13,875,125.32 ‡t: t)McPffk Including:Special 10 0.00 13,875,125.32 Account 2. 1 000 LC Cash on iland 11 0.00 0.00 Total Prepaid and 12 0.00 0.00 Receivable iii. lW& t fit 13 0.00 0.00 To(al Fixed Assets Total Application of 14 0.00 17,346,129.10 Total Sourees of 21 0.00 17,346,129.10 Fund Fund 5 !、!方‘ C> CD CD CD C> C> C> CD C5 pý CJ C) C) CD c:) ýw CD c:) CS cý C> CD ý50 clý CD w CD C) CD C> C> CD c:) C> w 41 CD CD C> <= C: cs c; c; mi C> < C> -0 C:ý CD C> cz ;>0 C) C: 0 %3M u c.- > 'Zý 44 4W c, > 'c, !―쟈1 (07) -tfflwp iv. Special Account statement -Vfi SPECIAL ACCOUNT STATEMENT 2016 -ý- 12 A 31 H (For- Ilie period ended December 31, 2016) --9 $4, : k j* 9, YA X- k 90 Ik + lu 9ýý 3k t JA 1ý g! Jq;ý b ff p C r k ýL 49 rT It J-T, k 9,1 iii t fr Depository Bank: China Minshen- Project Narne: China Coiitaniiiiatod Site Managgement Project w Banking Cooperation, Beijing Financc Granted by GEF Street Braneli. 0,4 Ik 91 : T F 0 A 0 19 3 C-9: 697933122 Grant No. : TFOAO 193 Account No: 697933122 M- MA: )kjG Prepared by: Forcip Economic Cooperation Office, Ministry of Cumncy Unit: USD Environniental Protec6w * d ( Itern ktf (Ai-nount) A J5 LK Åtk ýL Part A-A ecount Activi ty for th e peri od Mtlkäý, (2016710120) Be-iniiin<,balancc(Oct,20,2016) 0,00 MCIP add: 0,00 tmft-IýfffHýthQsýý?tTotajamountdepositedbyWorldBank 2,000,000,00 * M 4.11 'U lit A '1ý5ý M ( 4 A --V 91 pk p -U j)- ) 162,22 Total iDtercst carncýýcriod if deposited in Special Account *1 flA T- Åå 4 A ffi 93 5 '6ýc OJ, 0.00 Total amount refunded to cover åeligible cxpenditurcs KYI Deduct: 0.00 *4,-kjT'C åfl, Total amount wiffidrawii 0.00 *MIIIA, Y- 9, äu- ýR Total interest transferred out of the Special Account 0.00 YA * +0(2016/1213 1) Ending balance(Dec,31,2016) 2,000,169 27 ................... B Ok: WP iýj =Yý Part B-Account ReconciEation t- IXIýwý YR Amount advanced by World Bank 2.000,000.00 9k:ý[' Deduct: 0.00 2. IkY-fvHfflqk.ks%RTotalamountrecoveredbyWorldBank 0.00 3, Ä 9194 * OK P -6 k 4,åk 4 - 0), 2,000,000.00 .0. tanding amount advanced to flie Special Account at Dec/3112016 (2016/121.30 EndbalanceofSpecialAccountat 2,000, 162.22 Dec,31,2016 Y6JP add: 0.00 0.00 credited at Dec,31,2016, -VT Application No 34ý Amount 6. it ås- * YA Aq * E A 4t, ý9 01 tP ti I R )k 4 4ý 0.00 Amount withämn but yet claimed 7. å77 ýh- 9 V. itÅ LL ( ýP * ýIt 5 40 6 t:! P 0.00 Accumulative service charges (if not included in item 5.or 6) deduct: 0.00 ( 4 162.22 Intercst camed (if ineluded iii Special Account) 9 - -* A k * ffi nk, ý' ýoj k, 4ý ýk 4, ý91, 9,000,000.00 Total advancc to Special Account accounted for at Dec,31,2016 9 (五)财务报表附注 财务报表附注 1.项目基本情况 1.1全球环境基金赠款中国污染场地管理项目赠款协议于2015年 6月24日由国际复兴开发银行(简称世界银行)与中华人民共和国 财政部(简称财政部)共同签籲。财政部与环境保护部(简称环保 部)签籲转赠协议,由环境保护部环境保护对外合作中心(简称环 保部对外合作中心)负责赠款的佼用、管理和监督。环保部对外合 作中心于2015年9月11日分别与辽宁省环境保护厅、重庆市环境 保护局签籲了示范项目执行协议。项目计划资金总额7500万美元, 其中:赠款资金1500万粎元(环保部对外合作中心745万美元;辽 宁项目办475万粎元,重庆项目办280万美元);配套资金6000万 粎元(实物配套2108万粎元,现金配套3892万美元)。该项目目标 为提高中国污染场地管理能力,并对受持久性有机污染物(POPS) 和其他危险化学物质污染的场地进行环境无害化识别和清理示范。 项目主要内容包括:(l)场地污染防控能力建设;(2)POPs和其他 有害化学品污染场地清理示范;(3)项目管理。项目计划于2021年 12月31日结束。 2.会计核算原则 2,1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(200田13号)的要求编制。 2.2本项目采用复式借贷记账法进行核算。记账本位币为人民币。 2.3会计年度采用公历年制,即从公历每年1月1日起至12月31 日止。经与世行协商,本期报表会计核算期间为2015年6月24日 至2川6年12月31日。 2-4本项目财务报表采用的汇率说明:除项目进度表(一)中“项 目总计划额”采用世行项目评估文件中的汇率即l美元一人民币丘25 元折算,其余报表折算采用年末汇率为2016年12月31日汇率,即 1粎元二人民币6.9370元。 3.报表编制范围 3.1本期财务报表簖制范围包括:辽宁项目办、重庆项目办及环 !0 保部对外合作中心的项目则一务报表。环保部对外合作中心负责对本 级、辽宁项目办、重庆项目办的报表数据进行汇总,各报表单位对 本单位提供报表的真实性、完整性负责。 4,专用账户情况说明 4.1本项目专用账户设在环保部对外合作中心,开户行为中国民 生银行北京金融街支行,粎元账号为697933122。专用账户于2016 年10月20日开立,期初余额为0.00美元,世行本期拨入首存款(即 周转金)2,000, 000.00粎元;本期产生净利息为162;22美元;赠款资 金本期未佼用,专用账户本期期末余额为2,000,162.22美元。 5服表科目说明 5.1项目支出 截至2016年12月31日,该项目累计支出人民币3,471,003.78 元,占项目总计划额的O一74%。其中:场地污染防控能力建设支出 人民币2多98,616.78元;POPS和其他有害化学品污染场地清理示范 支出人民币0.00元;项目管理支出人民币572,387.00元。 5.2货币资金 截至2016年性月31日,该项目货币资金为人民币13,875,125.32 元,全部为银行存款,其中专用账户存款余额2,000,162.22美元,折 合人民币13,875,1 25.32元。 5.3拨入配套资金 截至2016年12月31日,配套资金累计到位人民币1,795,239.28 元。其中:环保部对外合作中心配套资金人民币l,795,239.28元;辽 宁项目办配套资金人民币0.00元;重庆项目办配套资金人民币0.00 元。 5.4拨入赠款 截至2016年12月31日,该项目累计收到赠款2,000,000.00美元, 折合人民币13,874,000.00元。 5.5应付款 应付款期末余额为人民币1,676,8 89.82元,其中包括:环保部对 外合作中心垫付未回补资金人民币1,675,764.50元,专用账户存款利 息收入人民币1,125.32元。 6,其他情况说明 Il 6.1根据项目赠款协议规定,本项目协议签订日(2015年6月24 日)前至2015年1月1日(含)的合格费用可追溯赠款支付。 6.2本报表中的配套资金仅反映该项目现金配套部分。 !2 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview 1.1 The Grant Agreement (therefore abbr. GA) of China Contaminated Site Management Project granted by the Global Envirom-nent Facility (GEF) was signed by the International Bank for Reconstruction and Development (therefore abbr. WB) with. thc Ministry of Finance, People's Republic of China (therefore abbr. MOF) on June 24, 2015. An implementation agreement was signed between MOF and the Ministry of Environmental Protection (therefore abbr. MEP) to designate Foreign Economic Cooperation Office therefore abbr. FECO) of MEP to be responsible for the use, management and supervision of the g-rant. Project implementation agreement has been signed between FECO of MEP and Environmental Protection Bureau of Chongqing Municipality and Department of Environmental Protection of Liaoning Province respectively on September 11, 2015. The total cost of the project is USD 75,000,000.00 with a ant of USD 15,000,000.00 from GEF (the amount of the grant allocated to FECO of MEP, Liaoning PMO and Chongqing PMO is USD 7,450,000.00, USD 4,750,000.00 and USD 2,800,000.00 respectively) and the counterpart fund of USD 60,000,000.00 ( the counterpart fund by in-kind is USD 21,080,000.00 and the counterpart fund by cash is USD '8,920,000.00). The objectives are to improve the capacity for managing site contamination, and demonstrate environmentally sound identification and cleanup of sites contaminated with persistent organic pollutants (POPs) and other hazardous chemicals. The main contents of the project include: (1) Capacity development for prevention and control of site contamination; (2) Cleanup demonstrations of contaminated site contaminated with POPs and other hazardous chemicals; and (3) Project management. The agreed closing date of the projectis December 31, 2021. 2. Accounting Policies 2.1 The financial statements was prepared in accordance with the Accounting Principle of the World Bank Loan Project (CaUffi [2000]No. 13) from the Ministry of Finance. 2.2 The debit/credit double entry bookkeeping system is applied for bookkeepingg purpose. Currency unit for accounting is RMB. 23 Accounting period is the Gregorian calendar, which is -from January I to December 31. As agreed by the VM, financial Statements for the 13 current accounting period are from June 24, 2015 to December 31, 2016. 2.4 Notes to exchange rate used in the project financial statements: The exchange rate provided in the Project Appraisal Document (PAD) (USD 1=RMB 6.25 yuan) is used as the available exchange rate in the Summary of Sources and Uses of Funds by Project Component I when calculating the life of PAD of the project, the exchange rate as of December 31, 2016 which is USD =RMB 6.9370 yuan is used as ending exchange rate in other financial statements. 3. Consolidation Scope of the Financial Statements 3.1 Consolidation scope of the financial statement covers the financial statements of Liaoning PMO, Chongqing PMO and FECO of MEP. FECO of MEP is responsible for preparing its own financial statements and consolidating the financial statements of FECO of MEP with two local project implementation PMOs. Each entity has the responsibility for the authenticity and integrity of its own financial statements. 4. Notes to the Special Account 4.1 The Special Account was set up in Beijing Finance Street Branch, China Minsheng Bank by FECO of MEP on October 20, 2016. The account number is 697933122 and currency unit is USD. The beginning balance of the Special Account is USD 0.00. The amount advanced (namely turn-over fund) is USD 2,000,000.00. The net interest income is USD 162.22. The grant was not used during this accounting period, and the ending balance is USD 2,000,162.22 as of December 31, 2016. 5. Notes to the Financial Statement Accounts 5.1 Project Expenditure As of December 31, 2016 the accumulated project expenditure is RMB 3,471,003.78 yuan, which accounted for 0.74% of the total project cost, including capacity development for prevention and control of site contamination RMB 2,898,616.78 yuan, cleanup demonstrations of contaminated site contaminated with POPs and other hazardous chemicals RMB 0.00 yuan and project management RMB 572,387.00 yuan. 5.2 Cash and Bank As of December 31, 2016 the total cash and bank of the project is RMB 13,875,125.32 yuan, all of which is in Special Account with an ending balance of USD 2,000,162.22, approximately RMB 13,875,125.32 yuan. 5.3 Counterpart fund 14 The cumulative counterpart ftnd received is RMB 1,795,239.28 yuan as of December 31, 2016, including RMB 1,795,239.28 yuan from FECO of MEP, RMB 0.00 yuan from Liaoning and Chongqing PMO. 5.4 Grant As of December 31, 2016 the accumulated grant received is USD 2,000,000,00, approximately RMB 13, 874,000.00 yuan. 5.5 Payable The ending balance of Payable is RMB 1,676,889.82 yuan. The prepaid cost incurred by FECO of MEP is RMB 1,675,764.50 yuan, and the. interest income of the Special Account is RMB 1,125.32 yuan. 6. Other Explanation for the Financial Statements 6.1 Eligible Expenditures on or after January 1, 2015 and prior to the date of the GA (June 24, 2015) can be retrospectively recognized as grant expenditure according to the GA. 6.2 The counterpart fund in this report only reflects the cash counterpart fund. 15