i+JU 2131 ~7OFU6 AUDIT REPORT 7- Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF R : TF014522-CN Grant No.: TF014522-CN Project Entity: Beijing Municipal Finance Office 2018 Accounting Year: 2018 BEIJING MUNICIPAL AUDIT OFFICE OF THE PEOPLE [S REPUBLIC OF CHINA Beijing Municipal Audit Office Audit Report : ±LE * [2019) 2 -5r BEIJING AUDIT REPORT C 2019 D NO.2 Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF #: ~ TF014522-CN Grant No.: TF014522-CN Project Entity: Beijing Municipal Finance Office 2018 Accounting Year: 2018 目录 Conte巍ts 一、审计师意见．.．……，,.,,,.,.........................．……，.....．……，,,.................．……1 1 .Atlditor&5 Opinion,.................．……，.．…，..............................．……，.......．……3 二、财务报表及财务报表附注．.....．……，.，二，,.,.,.,...............．……，，二，....．……6 11 .Financial Stateme以5 and Notes to the Financial Stateme讯5 ........．……6 （一）资金平衡表．......．……，.,．…，...............．……，,.,...................．……，.,.6 1 .Balance Sheet……，................．……，．……，.....................．……，,,,.......．……6 （二）项目进度表．...................．……，...........................．……，…，....．……8 11.Summa1&y of Sources and Uses ofFunds by Project Component．…，8 （三）赠款协定执行情况表．…，.....................．……，,....................．……9 111.Statement oflmPlementation ofGrantAgreement.....．……，,.．···……9 （四）专用账户报表．.........．……，，…，,.....................．……，.....．……，…，.,10 iv.Speeial Accoullt statement ............．……，.．……，,.......................．……10 （五）财务报表附注．,...............．……，．……，.........．……，.,.............．……12 v.Notes to the Financial Statements ...........................．……，，…，.,..．……16 三、审计发现的问题及建议……，，…，.,，二，.,.,.,........................．……，...．……19 m .Audit Findings and Recommendations ...．……，....．……，,................．……21 一、审计师意见 审计师意见 北京市财政局： 我们审计了全球环境基金（GEF）赠款中国城市建筑节能和可再 生能源应用项目2018年12月31日的资金平衡表及截至该日同年度 的项目进度表、赠款协定执行情况表和专用账户报表等特定目的财雾 报表及财务报表附注（第6页至第18页）o （一）项目执行单位及北京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、赠款协定执行 情况表及专用账户报表是你局的责任，这种责任包括： L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，并使其实现公允反映； .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 早。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土 也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。一 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 l 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编制，公允反映了GEF赠 款中国城市建筑节能和可再生能源应用项目2018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 我们审查了本期内由北京市财政局报送给世界银行的第12至16 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。 另外，2018年11月10日，北京市住房和城乡建设科技促进中心 子项目“北京市低碳城市形态研究”支取1笔金额为64,972.57美元 的赠款，但在记账时将该笔款项计入“完善北京市相关政策”项下， 造成报表中“北京市低碳城市形态研究”项下期末余额有误。在审计 期间，项目单位己做调整。 北京源深节能技术有限责任公司负责实施“源深可再生能源合同 管理”子项目，未将与分析并籑接入申请等方面的障碍、应对建议或 改进措施有关的研究成果纳入到项目最终报轰史。 本审计师意见之后，共同构成审让报爹的还煮卿呐容：财务报 表及财务报表附注和审计发现的问题象．建认。粼飞 中华几拼共和国北京布审计局 二（）一九年六月一卜四日 地址：中国北京市丰台区菜户营甲2号 邮政簖码：100054 电话：86一010一63358185 传真：86一010一63358374 2 L Auditor's Opinion Auditor's Opinion To Beijing Municipal Finance Office We have audited the special purpose financial statements (from page 6 to page 18) of Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF 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 Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Beijing Municipal Finance 0 M c e's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Grant Agreement and the preparation of the Special Account Statement is the responsibility of Beijing Municipal Finance Office, 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 ftaud 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 fi-aud 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 Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF as of Dec 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 grant agreement. Other matters We reviewed the No. 12-16 applications for grant payment and the attached materials submitted to the World Bank by the Beijing Municipal Finance Bureau. We believe that these materials are in compliance with the requirements of the Grant Agreement and can be used as the basis for applying for grant payment. In addition, on November 10, 2018, the "Beijing Low Carbon Urban Form Study" -- subproject of the Beijing Municipal Center for Housing and Urban-Rural Development Technology Promotion, received a grant payment of USD64,972.57, but at the time of bookkeeping, it was put under the item of "improving relevant policies in Beijing", resulting in incorrect balance in the working sheet of "Beijing low carbon urban form study", which has been corrected by the project unit during the auditing. Beijing Yuanshen Energy-saving Technology Co., Ltd. is responsible for implementing the "Yuanshen Renewable Energy Contract Management" subproject. However, Yuanshen has not included in the final report the research results, such as the analysis of barriers for grid connection applications and the countermeasures or improvement measures. According to the auditor's opinion, two other contents shall be included in the auditing report: financial statement and notes, as well as the issues 4 found during the auditing and relevant suggestions. Beijing Municipal Audit Office of the People's Republic of China June24th 2019 Address: No. 2A Caihuying, Fengtai District, Beijing, P.R. China Postcode: 100054 Tel.: 86-010-63358185 Fax: 86-010-63358374 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 n .Financial statements and Notes to the Financial醚atements （一）资金平衡表 1 .Balance Sheet 资金平衡表 BALANCE SHEET 2018年12月31日 (As ofDecember31,2018) 项目名称：GEF中国城市建筑节能和可再生能源应用项目 ProjectName:Urban一ScaleBuildingEnergyEmciencyandRenewableEnergyProjectgra川edbyGEF 簖报单位：北京市财政局货币单位：人民币元 汽 后续（Tobeco八tinued) 6 14N,A F1 ZE A, 16 Construction Expenditures 43 Total Prepaid and Receivable 322,951.59 1,489,064.17 to be Offset A 4j: ni, 4ktEiT,,MYX*Wz, -t I jA 4 t - - I 1 1 - if Including: World Bank Loan 17 - Total Payable 44 Interest Receivable 3,260.70 4,405.35 World Bank Loan 18 Including: World Bank 45 - - commilment Fee Loan Interest Payable Receivable L q RR L , q M World Bank Loan Service- 19 World Bank Loan 46 Fee Receivable Commitment Fee Payable FA44 LrYfAhM E.8-- M 20 V1 47 Marketable Securities World Bank Loan Service Fee Payable Al W 5t -,i 111 * it 2 1 A , - -A, - i+ 48 Total Fixed Assets Other flayables 1b] -, i ff'? t r 22 1 & RA .19, 49 Fixed Assets, Cost Appropriation ofFund 9: V ff NT I F1 Less: Accumulated 23 50 Depicciation Retained Earnings 16156V, M 24 Fixed Assets, Net F61 J i MT 59 25 Fixed Assets-Pending Disposal Fixed Assets Losses in Suspense 26 k 5tz fl] * it 27 51 Total Application of Fund 17,521,934.691 31,677,840.87 Total Sources 'of Fund 17,521,934.691 （二）项目进度表 ii,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2018年12月31日 (For the period ended Docember 31,2018) 项目名称：GEF中国城市建筑节能和可再生能源应用项目 ProjectN系e: Urban一Scale Building EnergyE价ciency and Renewable Energy Project granted by GEF 簖报单位：北京市财政局货币单位：人民币元 级 8 � м м О Е� И И О I}�� `�_ w � N N j' ` rMM О омо ИV М � � i-' О а0 t� �D � � т � °' N N � � � � д� � � �� �� � ���� ��� ,,� �, W � �� `� U �? rn � о й � � � ^ n � о т `�, � � �ч о о гv �р" о о т � �l U U °-° � °v о � � � � cv W" � � � 'ГJ �� � i:, v w м � � � v сма � � v м v � .� � � � N о rмi _. ® у� N д и f� ц7 и � ai .. � г" Rы � �i �. с,� м � � Qo � ' '� 'Г�' .о а� � � $а � � �• �' ® cv � .'� � ♦ � ,-� � � � w �` � q срд '�' о' rn й й � �t'� �I 00 .д � ы м ui �Ч 0 � � � � ti N � С�1 � у U �К Cl ш т � � � � � 'G 1�L. -iУ-г � з n и м съ> � � .� � � � � � � �� � � r� �� � С% pmq ��'� Я о оо• оо, �4 � �рΡq � � � U `� о о `� � 1�Q4 Lzч ��' у�� 1�'. д о S о уд v W с� г�'�` с',`,�.,' а гч г� п � � � � ��� � �. О � � � r � � �м ® ,� � о � � � с � _ �� r � �� :�_ w_ и �� � � ' n( о � © � � � сб � � � . :� W -� `� '� д� � � � � � � � � '� U �а � � .. � � � � 4i �[� �� .�и�,�, � о �� ай �С й • �' � �` � � �-Z С � г'�С .� $ц •� V >S�5 -�.°.. � � '-' � ' V .� � � й F4 ; яу Ст. � �tt�` � �_ ° а �1 � LT� �] .. � й � -�i-�' с,,.�3 v� � �i � о �т � V � � ' й i�[ � .9 •�' й � _ , + сд с� �д � а _ < .{+iF'Ч` � � � `� � гF с FД � V >, . , `° � ,дS � ,� � �" � � � " хф � 'ц � -I= .� � и � � .S�'�,"� �1-�р �"' L� N U � � т� `��° �� � � � Cii 11} � � :� .� (N) _*AJkP#* iv. Special Account Statement -V M W P SPECIAL ACCOUNT STATEMENT *Mag 2018 * 12 A 31 H (For the period ended December 31, 2018) :§Nt#: GEF 3f P ik 1 t #: dL* ik ff 6, ff t k 1 4F h W A M )3 0 Depository Bank: The Business Department Project Name: Urban-Scale Building Energy of the Headquarters, Bank of Beijing Efficiency and Renewable Energy Project rk-9 : 01090520501420111000755 granted by GEF Account No. : 01090520501420111000755 tt#-S7: TFO]4522-CN IT f P # 4 4 JT Grant No.TF014522-CN Currency: USD Prepared by: Beijing Municipal Finance Office A *331-: Part A-Account Activity for the Current Period Amount IVJVA m Beginning Balance 400,499,02 A IJJH: Add: 1,345,215.55 Total Amount Deposited this Period by World Bank *J1JJ*J.QJ1kA'0WR 167.86 Total Interest Earned this Period it'Deposited in §pecial Account * luff, * IKI ] ' I P, )ZI Z -S -M Total Amount Refunded this Period to Cover fneligible Expenditures 44 " : Deduct- 1,345,215.55 Total Amount Withdrawn this Period 11 25.00 Total Service Charges this Period if not Included in Above Amount Withdrawn JuDi tqe! 400,641,89 Ending Balance be continued) 10 Part B-Account Reconciliation Amount 1. 11 400,000 Amount Advanced by World Bank 400,000.00 Deduct: 2. 11IL1V# R it h@, f Total Amount Recovered by World Bank 3. t400,000.00 Outstanding Amount Advanced to the Special Account at the End of this Period Ending Balance of Special Account 400,641.88 Add: 5. 'FWJJV]J* ifKl-*zu*& Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. 4W AiJ1) Ltlfl iiWP<±fAS 0.00 Amount Withdrawn but not yet Claimed at the End of this Period 7. ffl*fi#4tt (34A* E 540 641) 45.00 Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8 M12.VA ( WAWNNEPEM. 686.88 Interest Earned (If Included in Special Account) 9. tM1W11)l )WF IfR& OMfI 400,000.00 Total Advance to the Special Account Accounted for at the End of this Period __ 11 （五）财务报表附注 财务报表附注 1．项目概况 中国城市建筑节能和可再生能源应用项目（赠款号：TF沮4522）是中 国政府和世界银行及全球环境基金（GEF）合作开展的国际合作项目，赠 款总额1200万粎元，分别由住房城乡建设部、北京市和宁波市负责组织 实施。本项目将在结合国外发达国家发展经验的基础上，研究我国低碳城 市形态、建立大型公建与商业建筑能耗比对和披露机制、编制建筑节能和 绿色建筑有关政策及标准，为我国建筑节能和绿色建筑发展提供示范与经 验。 本项目于2013年8月正式生效，2013年10月，财政部与市财政局 签订转赠协议，赠款总额450万粎元。其中：市住房城乡建设委250万美 元，市发展改革委200万粎元。由6个项目执行单位分别负责以下子项目 的实施： (1)“改善低碳宜居的城市形态”、“提高公共建筑和商业建筑的能 源效率”部分，由市住房城乡建设委授权北京市住房和城乡建设科技促进 中心负责项目具体实施。 (2）市发展改革委负责实施的本项目“阳光校园技术援助子项目” 部分，分别由5个单位负责实施： a、“独立监测与评估项目”，由北京市世界银行、亚洲发展银行贷款 项目领导小组综合办公室实施； b、“合同能源管理模式示范项目”，由北京源深节能技术有t限责任公 司实施； -12- 。、“可再生能源教育项目”，由北京教育科学研究院实施； d、“在线监测系统项目”，由北京节能环保中心实施； e、“双向电表示范项目”，由国网北京节能服务有限公司实施。 该财务报表即反映以上子项目的财务状况。 2．财务报表编制范围 本财务报表的簖制范围包括北京市财政局、2个子项目办的财务报表 及专用账户报表。 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〔200。〕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。 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根据财政部2018年项目决算汇率通知，本项目决算汇率为USDI= 人民币6.8632元。 4．报表科目说明 4.1项目支出 2018年项目支出人民币12,857，叫8.95元，截至2沮8年累计支出人 民币27,439,091.35元，占总投资计划的64.77％。 -13- 4.2货币资金 2018年12月31日货币资金余额为人民币2,749,685.35元，比上年 增加人民币132,744.65元，其中专用账户存款折合人民币2,749,685.35 元。 4.3预付及应收款 2018年12月31日余额为人民币1,489,064,17元，比上年增加 1,166,112.58元，主要是本年度已支付，但没有开具发票的费用。 4,4项目拨款 2018年12月31日余额为人民币4,040,204.81元。 项目计划配套资金总额人民币14,329，。00.00元，截至2018年12 月31日到位配套人民币4,040,204.81元，占计划的28.2％。 4.5项目赠款 2018年12月31日余额为人民币27,633,230.71元，其中：本年全 球环境基金（GEF）赠款为1,345,215.55美元，折合人民币9,232,483.36 元。 截至2018年12月31日，累计提取世界银行赠款资金4，似6,289,59 粎元，占赠款总额的89.47％。其中：咨询服务培训类累计提款 3,626,289.59粎元，占该类计划的80.58%；专用账户累计提款400,000.00 粎元。 4.6应付款 2018年12月31日余额为人民币4,405.35元，为专用账户利息收入。 一5．专用账户使用情况 -14- 本项目专用账户设在北京银行总行营业部，账号为 01090520501召20111000755，币种为美元。专用账户首次存款400,000.00 粎元。2018年年初余额400,499，。2美元，本期世界银行回补1,3碍5,215,55 粎元，本年度利息收入167.86粎元，本年度支付1,345,215.55美元，本 期未包括在支付额中的服务费支出25．叨美元，年末余额4叨，641.88美 元。 6，其他需要说明的事项 项目资金平衡表中GEF赠款期末数与期初数之差、项目进度表中相应 本期发生额与赠款协定执行情况表人民币本期提款数不一致是由于历年 汇兑损益造成的。 -15- v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview China Urban-scale Building Energy Efficiency and Renewable Energy Project (grant No. TF014522) is an international project under the cooperation of the Chinese government, World Bank (") and Global Environment Facility (GEF), with a total grant amount of USDI.2 million. It has been implemented respectively by the Ministry of Housing and Urban-Rural Development, Beijing Municipal People's Government and Ningbo Municipal Government. On the basis of the development experience of foreign developed countries, this project focuses on studying the Chinese low-carbon urban form, building a energy consumption comparison and disclosure mechanism for large public buildings and commercial buildings and formulating policies and standards related to building energy efficiency and green buildings, so as to provide demonstration and experience for the development of building energy efficiency and green buildings in China. This project officially took effect in August 2013. In October 2013, the Ministry of Finance and Beijing Municipal Bureau of Finance signed the grant transfer agreement, with a total grant amount of USD4.5 million, including USD2.5 million for Beijing Municipal Commission of Housing and Urban-Rural Development in "improving the low-carbon livable urban form" and "enhancing the energy efficiency of public buildings and commercial buildings" under this project, and USD2 million for Beijing Municipal Commission of Development and Reform in "expanding commercially viable rooftop solar photovoltaic deployment" under this project. Beijing Municipal Bureau of Finance openned a special account for this project in December 2013 and began to formally withdraw the fund in 2014. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the project office of Beijing Municipal Finance Office, 2 project offices of city level, as well as the Special Account set in the Provincial Finance Department. 16 ....... . .. 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 ) . 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from Januaiy 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2018 of the People's Bank of China, which is USDl= RMB6.8632 yuan. 4. Explanation of Subjects 4.1 Total Project expenditures The project expenditure in 2018 was RMB12,857,048.95 yuan, and the cumulative expenditures were RMB27,439,091.35 yuan, which accounted for 64.77% of the total investment plan. 4.2 Cash and Bank On December 31, 2018, the balance was RMB2,749,685.35 yuan with a increase of RMB132,744.65 yuan compared with that of the last year. And the funds in the Special Account were converted to RMB2,749,685.35 yuan. 4.3 Prepaid and Receivable Its balance on December 31, 2018 was RMB1,489,064.17 yuan, add RMB1,166,112.58 yuan than last year, mainly referring to expenditures incurred but the invoices were not yet received this year. 4.4 Project Appropriation Funds The balance on December 31, 2018 was RMB4,040,204.81 yuan. - 17 - The total planned counterpart funds of this project were RMB 14,329,000 yuan. By December 31, 2018, RMB4,040,204.81 yuan of the counterpart funds had been allocated, which accounted for 28.2% of the plan. 4.5 Project Grant The balance on December 31, 2018 was RMB27,633,230.71 yuan, including the GEF grant of current period USDI,345,215.55, equivalent to RMB9,232,483.36 yuan. By the end of December 31, 2018, accumulated USD4,026,289.59 of the GEF grant had been withdrawn, accounting for 89.47% of the total grant, among which the withdrawal for training and consulting were USD3,626,289.59, accounting for 80.58% of the category plan; the Special Account took USD 400,000.00 cumulatively. 4.6 Payable The balance on December 31, 2018 was RMB4,405.35 yuan, mainly referring to interest earned bank deposit of Special Account. 5. Special Account The Special Account of this project is set in the Business Department of the Headquarters of the Bank of Beijing, with the account number of 01090520501420111000755, and USD as currency Unit. The initial Deposit of the Special Account is USD400,000.00. The beginning balance of 2018 was USD400,499.02 and the reimbursement in the year was USD1,345,215.55. This year the interest earned was USD167.86, and the disbursement was USD1,345,215.55, and the Service Charges this Period if not Included in Above Amount Withdrawn was USD25.00. Thus, the ending balance was USD400,641.88. 6. Other Explanation for the Financial Statements Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the GEF grant in the Balance Sheet, the current year's grant received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year's withdrawals (disclosed in RMB) in the Statement of Implementation of Grant Agreement. - 18 -