… } 中华人民共和国宁波市审计局… NingbOMun,ciPal Andit Office&fthe&eop,e&S&ePub,,co,Chinal 审计报告一 Audit Report… 雨审外报〔2019〕27号 N刀又GBO AUDIT REPORT〔2019〕NO,27 项目名称：世界银行贷款宁波可持续城镇化项目 Projec,Name:Nin沙。sustain的l。咖anizati。。Proje以Finanoed byth。l V向rld Bank } i 贷 款号：8622一CN… Loan No.:8622一CN 一 一 一 项目执行单位：宁波市政府投资项目评审中心 Project Entity:Ningbo MuniciPal Govemmeni Investment Project Evatuation Center 会计年度：2018 Accoulltjlig Year:20 18 目录 Contents 一、审计师意见．....................．……，............．……，,.．…，..．……，．……1 1 .Auditor&5 Opinion.,,，二，....................．……，,，二，,．……，.,............．……3 二、财务报表及财务报表附注．……；...．……，,,,,........................．……6 11 .Financial State们以eflts and Notes to the Financial Statemellts......．……，…，.6 〔一）资金平衡表．..............．……，．……，....................．……，，……6 1 .B alance Sheet,.......．……，..................．……，...........．……6 （二）项目进度表．....．……，.，……，二，...........．……，,,,.,.,.,.，二，..．……8 11.Summaly of Sources and Uses of Funds by Project Component....．……8 （三）贷款协定执行情况表．…，二，.,...............................．……，…，,,.10 111 .Statement of 11llplementation of Loan Agreement..．……，.,,......．……10 （四）专用账户报表．.....．……，,.，…，..................．……，二，．……，……11 iv. Special Account statemellt.........．……，......．……，二，.............．……H （五）财务报表附注．............................．……，.................．……，.13 v. Notes to the Financial Statements…，……，................．……，,，二，.．…16 三、审计发现的问题及建议．.......．……，…，,,,..........．……，,,,..．……，二19 111．乃旧dit Findings and Recolnl刀endations........．……，．……，.．…，...．……21 一、审计师意见 审计师意见 宁波市政府投资项目评审中心： 我们审计了世界银行贷款宁波可持续城镇化项目2以8年砚月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）项目执行单位及宁波市财政局对财务报表的责任 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 表是你单位的责任，簖制专用账户报表是宁波市财政局的责任，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，计戈．J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。 我有J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 l 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，公允反映了宁波可持续城镇 化项目2叭8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由宁波市财政局报送给世界银行的第NB7号至第 NBll号提款申请书及所附资料。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。 宁分芝二红「币日一局 二（）一九年五月三十一日 地址：中国宁波市勤州区宁穿路2001号2号楼7楼 邮政簖码：315066 电话：86一0574一89186079 传真：86一0574一87279659 2 1. Auditor's Opinion Auditor's Opinion To Ningbo Municipal Government Investment Project Evaluation Center We have audited the special purpose financial statements (from page 6 to page 18) of Ningbo Sustainable Urbanization 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 Ningbo Municipal Finance Bureau'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 of the financial statements is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Ningbo Municipal Finance Bureau, 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 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. 3 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. 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 Ningbo Sustainable Urbanization 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 applications from No.NB7 to No.NB11 and the attached documents submitted to the World Bank during the period. In our opinion those documents comply with requirements of the project loan agreement and can serve as basis for loan withdrawals. 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. 4 Ningbo Municipal Audit Office of the People's Republic of China May 31, 2019 Address: 7F, No.2 Building, No.2001,Ningchuan Road, Yinzhou District, Ningbo City, Zhejiang province, P. R. China Postcode: 315066 Tel: 86-0574-89186079 Fax: 86-0574-87279659 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 Notesto the Financial Statements （一）资金平衡表 1.Balance Sheet 资金平衡表 BALANCE SHEET 2018年12月31日 (A 5 ofDecember31,2018) 项目名称：世界银行贷款宁波可持续城镇化项目 ProjectName:Ningbo Sustainab1eUrbanizationProjectFinancedbytheW匕ridBank 簖报单位：宁波市政府投资项目评审中心货币单位：人民币元 督 后续（TObecon6nu司） 6 2. JUE 15 42 CashonHand Bond Fund 16 6,154,051,43 20,769,867.64 Construction Expenditures 43 Total Prepaid and Receivable to be Offset Aq1:T,M,R LNT5UXNt -t-11 nf1fV*ff Including: World Bank Loan 17 Total Payable 44 5,12 1,974.19 6,982,985.73 Interest Receivable A q': F2Z 44 1 ff 2 "MI World Bank Lean 18 Including,. World Bank 45 Commitment Fee Loan Interest Payable Receivable World Bank Loan Scp;icc- 19 World Bank LDan 46 Fee Receivable Commitment FCC P le 0 World Bank Loan 47 Marketable Securities Service Fee Payable Al [111 21 Al 48 6.54 0.00 Total Fixed Assets Other Payables IAV!-U Iff* 12 -L&R I?" 5 1 49 - Fixed Assets, Cost Appropriation ofFund Wit#'r I H fgjaqk/\ Less: Accumulated 23 Retained Earnings 50 Depreciation rg irt J`1- - 1 24 Fixed Assets, Net r k]R! 25 Fixed Assets Pending Disposal Fixed Assets Losses in 26 Suspense 27 90,959,465.75 208,263,316.04 51 90,959,465.75 208,263,31041 Total Application offund Total Sources ofFund （二）项目进度表 11.Summary of Sources and Uses of Funds by Project Component 项目进度表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至2015年12月31日 (For the period ended December 31,2018) 项目名称：世界银行贷款宁波可持续城镇化项目 Projeot Name:Nillgbo Sustainable Urban12ation Project Financed by the认勺r】d Bank 簖报单位：宁波市政府投资项目评审中心货币单位：人民币元 PrePared by:Ningho MuniciPal Govenlment Llvestment Project Evaluation Center Currency Unit:R入侣 Yuan ．封 18 项目进度表（二） SUMMARY OF SOURCES AND USES OF FUNDS BYPROJECTCOMPONENTn 本期截至2018年12月31日 (For the period ended Decelllber 31,2018) 项目名称：世界银行贷款宁波可持续城镇化项目 ProjectName:Ningbo SustainableUrb二izationProjectFi们ancedbythewbridBank 簖报单位：宁波市政府投资项目评审中心货币单位：人民币元 Prepared勿：Ningho MunicipalG。～entlllvestment Project Evahiati皿Centero爪即勺兀］ni七RMB Yuan 二月 9 iii. Statement of Implementation of Loan Agreement IAI-b taff *)Y* STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT ,*,V -R -iE 2018 * 12 A 31 H (For the period ended December 31, 2018 Project Name: Ningbo Sustainable Urbanization Project Financed by the World Bank Prepared by: Ningbo Municipal Government Investment Project Evaluation Center '51"Wl A JAK-05t Cun-ency Unit: USD/ RMB Yuan Loan Amount Cunrat-period Wididrawals Cumulative Withdrawals Category AA AK #-T -6- 'k 2 M 9M 4rf -F :) A KIT, USD USD RMB USD -RMB -T-V4 Works 124,069,000.00 5,104,667.90 35,034,356.73 5,104,667.90 35,034,356.73 Goods, non-consulting serviccs consultants! 25,557,000.00 515,912.46 3,540,810A0 2,297,033.90 15,696,371.06 services, and Training and Workshops Front-end Fee 375,000.00 375,000.00 2,573,700.00 Special Account Initial Deposit -500,000.00 17,158,000.00 6,500,000.00 44,610,800.00 .& it 150,000,000m 8,120,590.36 55,733,167.13 14,266,701.80 97,915,227.79 Total 10 ( V9 ) *)fi *P #*& iv. Special Account Statement SPECIAL ACCOUNT STATEMENT *.*a12018 4 12 A 31 E' (For the period ended Dec 31, 2018) Depository Bank: China Construction Bank Project Name: Ningbo Sustainable Urbanization Project N io Ban Financed by the World Bank inb 31 70 50 Ank1!#: 33114101700220500050 &#: 8622-CN Account No. :33114101700220500050 Loan No.8622-CN l% t: AfG -44*-k: T A*MiA Currency: USD Prepared by: Ningbo Municipal Financial Bureau Part A-Account Activity for the Current Period Amount 1,921,480.81 Beginning Balance Add: 8,120,58036 Total Amount Deposited by World Bank Total Interest Earned Total Amount Refunded this Period to Cover Ineligible Expenditures Deduct: 8,958,464.17 Total Amount Withdrawn rP,. TV 8,341,192.16 Including Works iM 4Pii&T!. §iMAs* ±VI4fltEtAh 617,272.01 Goods, non-consulling services, consultants services, and Training and Workshops Front-end Fee Interest Disbursement Total Amount Recovered by World Bank Ein alance1,083,59700 ( To be continued) 11 B Sft: 1VEBPiWS A:9 Part B-Account Reconciliation Amount 1. 6,500,000.00 Amount Advanced by World Bank 6,500,000.00 Deduct: Total Amount Recovered by World Bank 3. 6,50f0,0P0.0 Outstanding Amount Advanced to the Special Account at the End ofthis Period 6,500,000.00 4, A1,03,597.00 Ending Balance of Special Account Add: 5. Z*MM i11 M *5 0.00 Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. FPS4-iEB R W . 5,416,403.00 Amount Withdrawn but not yet Claimed at the End of this Period 7. OR"i, ti k (ltA 5 V 6 W 4=[ ) 0.00 Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. tlAfA (MTW R3ifitE05 ) 0.00 Interest Earned (If Included in Special Account) 9. flPi 6,500,00000 Total Advance to the Special Account Accounted for at the End of this Period 12 一 一 一 一 } （五）财务。附、… 财务撇附注一 1．项目概况． 器糼薰豁燃酱翰蒸黔… 涝风险管理及技术援助和能力建设项目四个子项组成。 项目协定于2016年9月18日签订，2016年12月28日生效，预期贷款关 账日期为2021年n月30日·项目计划总投资为人民币2。·34亿元，其中世一 界银行贷款总额为15，叨。万美元。‘ l 集贯黔毓譬世行贷款项目建设管理办公室（以下简称象山子项… 目办）、宁海县世行贷款项目建设管理办公室（以下简称宁海子项目办）、宁波… 市奉化区世行贷款项目建设管理办公室（以下简称奉化子项目办）娜J编制的一 世行贷款宁波可持续城镇化项目财务报表和宁波市财政局专用账户报表合并一 而成。一 一 3，主要会计政策 3.1本项目会计核算执行《世行贷款宁波可持续城镇化项目财务管理暂行 办法》（雨财政发〔2017〕18。号）。 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。 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。 3.4按照中国人民银行2018年12月31日汇率，即USDI＝人民币6.8632 兀。 l3 4．报表科目说明 4.1项目支出 2018年年末项目支出余额167,148,097.49元，累计完成项目总计划的 8.22％。其中城市更新25,204,&3.43元，累计完成项目总计划的3.63%；城 市交通1 32,682,210.09元，累计完成项目总计划的15.69%；洪涝风险管理 5,655,826.“元，累计完成项目总计划的1.22%；技术援助和能力建设 3,605,397.31元，累计完成项目总计划的n.32%a &4 .2货币资金 2时8年年末货币资金余额20,345,3 50.91元，其中世行专用账户存款额 1,083,597.00粎元，折合人民币7,436,942.93元。 4.3预付及应收款 2 018年年末预付及应收款余额20,769,867.64元。 4,4项目拨款 2018年年末项目拨款余额1的，365,1似．52元。其中象山子项目办 58,027,571.91元、宁海子项目办30,743,560. 15元、奉化子项目办 14,593,970.46元。 4.5项目借款 2018年年末项目借款余额14,266,7似．80美元，折合人民币 97,915,2 27.79元，全部为国际复兴开发银行贷款额。 截至2 018年年末，累计提取世．界银行贷款资金14,2&,701.80美元，占 贷款总额的9.51％。其中：工程累计提款5,1以，&7.90美元，占该类计划的 4 .11%；货物、非咨询服务、咨询服务、培训和研讨会累计提款2,2 87,0 3 3.90 粎元，占该类计划的8 .95%；先征费累计提款375，的0.00美元，占该类计划 的1 00.00％。 4,6应付款 2 018年年末应付款余额6,982,985.73元。 l4 … … 5．专用账户使用情况 本项目专用账户设在中国建设银行宁波市分行，账号为 33114101700220500050，币种为美元。专用账户首次存款650万美元。2018 年年初余额1,921,480.81粎元，本期回补8,120,580.36美元，本期支付 8,958,464.17粎元，期末余额1,083,597.00美元。 6，其他需要说明的情况 6 .1宁波市世界银行贷款项目管理办公室已更名为宁波市政府投资项目评 审中心 根据《关于同意市发展和改革委员会所属事业单位调整方案的函》（雨机 改〔2 019〕120号），宁波市世界银行贷款项目管理办公室从2019年4月起更 名为宁波市政府投资项目评审中心。 6,2象山县环城襼路工程（XCP3）项目原合同被终止 象山县环城襼路工程（XCP3）项目于2 017年n月1日经公开招标程序确 定中标方为江襼省路桥工程集团有限公司（以下简称江西路桥公司），中标价 为15, 230万元，2018年3月1日签订合同，2018年3月27日开工。2018年 12月，世行发现江襼路桥公司的母公司路港集团有限公司列入世行不合格企业 名单，受此影响，原合同终止。截至2018年12月31日，象山子项目办已向 江襼路桥公司预付款项15,230,060．叫元，工程款10,887,677.48元（扣除 工程质保金6 53,2 6 0.65元、预付账款3,046,012.00元，实付7,188,404.83 元）。上述预付款和工程进度款均未向世行申请过提款报账。2019年1月25 日，象山子项目办收回剩余预付款项12,184，。48．时元。 l5 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project over*riew The Loan No. of Ningbo Sustainable Urbanization Project is 8622-CN. The objective of the project is to improve the use of urban public space, improve urban mobility and reduce flood risk by implementing the project in Xiangshan County, Ninghai county and Fenghua District of Ningbo City. The project is composed of four components: Urban Regeneration, Urban Transport, Flood Risk Management, Technical Assistance and Capacity Building. The Project Agreement was signed on September 18, 2016 and came into effect on December 28,, 2016. The account of the project will be closed on November 30, 202 1. The total investment of the project was RMB2,034,000,000.00 yuan, including World Bank Loan of USD 150,000,000.00. 2. Consolidation Scope of the Financial Statements These financial statements encompass the consolidated financial statements of Xiangshan Project Implementation Unit (,XP", Ninghai Project Implementation Unit (NPIU) and Fenghua Project Implementation Unit (FPlU) for Ningbo Sustainable Urbanization Project (NSUP) as well as the Special Account Statement set in the Ningbo Municipal Financial Bureau. 3. Accounting Policies 3.171he Financial Statements of the project were prepared according to the requirements of Interim Measures for Financial Management of Ningbo Sustainable Urbanization Project Financed by the World Bank. (Yongcaizhengfa C 2017 No. 180) 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 3 1. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adoptFd. RMB is used as the recording currency ofbookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2018 ofthe People's Bank of China, which was USD 1= RMB 6.8632 16 yuan. 4. Explanation of Subjects 4.1 Project Expenditures By the end of 2018, the balance for project expenditures was RMB 167,148,097.49 yuan, accounting for 8.22% of total investment plan. Among those, Urban Regeneration component took RMB 25,204,663.43 yuan, accounting for 3.63% of the component's investment plan; Urban Transport component took RMB 132,682,210.09 yuan, accounting for 15.69% of the component's investment plan; Flood Risk Management component took RMB 5,655,826.66 yuan, accounting for 1.22% of the component's investment plan; Technical Assistance and Capacity Building component took RMB 3,605,397.31 yuan, accounting for 11.32% of the component's investment plan. 4.2 Cash and Bank By the end of 2018, the balance for cash and bank was RMB 20,345,350.91 yuan, including USD 1,083,597.00 in the Special Account of the World Bank, equivalent to RMB 7,436,942.93 yuan. 4.3 Prepaid and Receivable By the end of 2018, the balance for prepaid and receivable was RMB 20,769,867.64 yuan. 4.4 Project Appropriation Funds By the end of 2018, the balance for project appropriation funds was RMB 103,365,102.52 yuan. Among those, XPIU took RMB 58,027,571.91 yuan, NPIU took RMB 30,743,560.15 yuan, and FPIU took RMB 14,593,970.46 yuan. 4.5 Project Loan By the end of 2018, the balance for project loan withdrawn from the International Bank for Reconstruction and Development was USD14,266,701.80, equivalent to RMB97,915,227.79 yuan. By the end of 2018, accumulated USD 14,266,701.80 of the World Bank loan had been withdrawn, accounting for 9.51% of the total loan, among which the withdrawal for Works was USD 5,104,667.90, accounting for 4.11% of the category plan; the withdrawal for Goods, non-consulting services, consultants' services, and Training and Workshops was USD 2,287,033.90 , accounting for 8.95 % of the category plan; the withdrawal for the front-end fee was USD 375,000.00, accounting for 100% of the category plan. 17 4.6 Payable By the end of 2018, the balance of payable was RMB 6,982,985.73 yuan. 5. Special Account The Special Account of this project is set in Ningbo Branch of China Construction Bank with the account number of 33114101700220500050 and USD as currency Unit. The initial Deposit of the Special Account was USD 6,500,000.00. The beginning balance of year 2018 was USD 1,921,480.81 and the amount deposited in the period was USD 8,120,580.36. The disbursement of the period was USD 8,958,464.17, the ending balance was USD 1,083,597.00. 6.Other Important Information 6.1 The World Bank Loan Project Management Office of Ningbo has been renamed Ningbo Municipal Government Investment Project Evaluation Center According to the Letter of Consent to the Adjustment Plan of the Institutions Affiliated to Ningbo Development and Reform Commission(Yongjigai (2019 ) No. 120), The World Bank Loan Project Management Office of Ningbo has been renamed Ningbo Municipal Government Investment Project Evaluation Center since April 2019. 6.2 The original contract of the Xiangshan County Huancheng Road West project (XCP3) was terminated The bid-winner of the XCP3 was determined to be JiangXi LuQiao Engineering Group Co., ltd (JiangXi LuQiao Group) , through the public bidding process on November 1, 2017. The bid-winning price was determined to be RMB 152.30 million yuan. The contract was signed on March 1, 2018, and construction started on March 27,2018. In December 2018, LuGang group Co., ltd, the parent company of JiangXi LuQiao Group. was found to be a company sanctioned by the World Bank, so the original contract was terminated which was affected. By the end of 2018, XPIU paid RMB 15,230,060.04 yuan as prepayment and the project payment of RMB 10,887,677.48 yuan(the actual payment was RMB 7,188,404.83 yuan because RMB 653,260.65 yuan was deducted as the project quality retention money and RMB3,046,012.00 yuan was deducted from prepayment).All the payment above has not been claimed to the World Bank. On January 25, 2019, XPIU recovered the remainning prepayment RMB 12,184,048.04 yuan. 18