3 0 JUN 2018 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report *kKP4#k (2018) 9 AUDIT REPORT (2018) NO. 9 Project Name: China Preparation Grant Project of Mainstreaming Integrated Water and Environment granted by GEF All #: TF018633 Grant No.: TF018633 Project Entity: Foreign Economic Cooperation Office, Ministry of Environmental Protection #it M : 2016 45 A 11 H I2017 * 12 A 31 H Accounting Period: May 11, 2016-December 31, 2017 目录 Contents 一、审计师意见．.．……，，……，.,,，二，，二，.．…，,,,.．…，,,，二，…，,.,.,.，二，.............．·····……1 1 .Auditor&sopinion...............．……，,................．……，二，.,.．…，…，,.，…，.，二，，二，…3 二、财务报表及财务报表附注，.．…，...................................................．……5 11 .Financial Statements and Notes to the Financial Stateme爪s二，......．……5 （一）资金平衡表．.................................．·········，·，········，，················……5 1 .Balance Sheet.,....．……，．…，，二，，…，…，.,.,,,.,，二，二，.,.,.,,，二，..................．··……5 （二）赠款协定执行情况明细表．....．……，.．…，.,，二，．……，，二，.,.,．…，.,．……6 11 .Staiement oflmPlementation ofGrantAgreement....................．……6 （三）专用账户收支表．..．……，．…，,．…，二，…，,.,,，二，.,,.,,,..........．……，..．……7 111 .Special Account Statement,.......................．……，.,.．…，二，.．…，二，…，.,.，二7 （四）财务报表附注．..．……，..................................................．……，.,．…8 iv.Notes tothe Financlal Statements,．……，二，,.，…，…，,.,,................．……10 三、审计发现的问题及建议．.......．……，.．……，二，.，二，二，．……，，…，二，,,.,.,.,．……12 111 .Audit Find讯95 and Recommendations ...................．……，…，二，.,,.，……，.13 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明细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n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 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，悠体列报。 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。 l （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、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、2、3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。 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。 .，、蛛．片（‘、 ·：均／毛 、，勺－ 审计籲国夕卜婆鑫巍＿命屁＿}：心 20’啾艺了尹 地址：中国北京市中关村南大街4号 邮政簖码：100086 电话：86一10一62 1 50750 2 I. Auditor's Opinion Auditor's Opinion To Foreign Economic Cooperation Office, Ministry of Environmental Protection We have audited the special purpose financial statements (from Page 5 to Page 11) of China Preparation Grant Project of Mainstreaming Integrated Water and Environment granted by GEF, which comprise the Balance Sheet as of December 31, 2017, 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 Your entity is responsible for the preparation of the financial statements mentioned above, which include: 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 statements in order to design audit procedures that are appropriate in the circumstances, but not for the 3 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 China Preparation Grant Project of Mainstreaming Integrated Water and Environment granted by GEF as of December 31, 2017, 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.1, 2, 3 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. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements a9Ntes to the Financial Statements, Audit Findings and RecommenditrinMK Iy Audit Service Center of Ch4. iNatio qAudifF6 ce for Foreign Loan and Assistanct?r6ject' June 28, 2018 Address: No. 4 Zhongguancun So- ue, 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. 4 !;,！꺼· …公。 iii. Special Account Statement *)fl AP #"*;* SPECIAL ACCOUNT STATEMENT *A-Ag 2017 * 12 A 31 EJ (For the period ended December 31, 2017) K 9 -t 1-ftg I )1'402340"* ,t R-470-1 I e -5-t Project Name: China Preparation Grant Project of Mainstrearning Integrated Depository Bank: China Minsheng Banking Water and Environment granted by GEF Cooperation, Beijing Finance Street Branch TF018633 697933122 Grant No.: TFO 18633 Account No. : 697933122 A A * 11: 3T a % to .1 T 11# # 1 41 'Q 1 TP # 4: A c Prepared by: Foreign Economic Cooperation Office, Ministry of Environmental Currency: USD Protection )R H (item) (Amount) - A . *A kP kk,ga Part A-Account Activity for the period (2016/7/13) Beginning balance(July, 13, 2016) 0.00 0 add: Aq t -Y iR ff Wk;t 4)1 Total amount deposited by World Bank 100,000.00 *W111k'11 40 5.49 Total interest earned this period if deposited in Special Account * A - - 4 30 a Y3 iT 4 A 0.00 Total amount refunded to cover ineligible expenditures Deduct: Total amount withdrawn 99,947.41 Total interest transferred out of the Special Account 0.00 (2017/12/3 1) Ending balance(Dec,3 1,2017) 58.08 B f )T kP JA I Part B-Account Reconciliation 1. 13Mff CkP4&4V Amount advanced by World Bank 50,000.00 A. ,I' Deduct: 2. 9 qr;t V Total amount recovered by World Bank-- 49,947.41 3. A P P -6 )k 4 *, A Off, 52.59 Outstanding amount advanced to the Special Account at Dec/31/2017 4.-t-AAPA**4R (2017/12131) End balance of Special Account at 58.08 Dec,31,2017 I v add: 5. A A, A V A VMV H + R 405 Amount claimed but not yet 0.00 credited at Dec,31,2017 6. V, IS * $A A * E k 4t R 0 A * it I k I- OF 0.00 Amount withdrawn but yet claimed 7. Ak -%- -1 JK it 3 , Lh ( §P Atg- t 5 ft, 6 1 0.00 Accumulative service charaes (if not included in item 5,or 6.) deduct: flItt", 5.49 Interest eamed (if included in SRecial Account) 9. * M Aq * 1) X P -9 k 4 R # V 52.59 Total advance to Special Account accounted for at Dec,31,2017 7 （四）财务报表附注 财务报表附注 1．项目基本情况 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 项目于2016年5月n日由国际复兴开发银行（以下简称世界银行） 与中华人民共和国财政部（以下简称财政部）共同签署。财政部与环 境保护部于2016年12月31日签署转赠协议，由环境保护部环境保 护对外合作中心负责赠款的佼用、管理和监督。项目活动结束日为 2017年9月1日，关账日为2017年12月31日。项目赠款资金总额 为100,000.00粎元，全部为咨询服务支出。该项目旨在通过实施并推 幼水资源与水环境综合管理模式，促进社会经济和生态环境可持续发 展，保护相关国际水域的生态环境。 2．会计核算原则 2.1本项目按照《全球环境基金赠款管理办法》（财国合〔2017) 33号）和《财政部国际司管理的赠款项目会计核算暂行办法》（财际 〔2001〕195号）进行财务管理和会计核算。 2.2本项目确认收支的原则为以实际收到的赠款收入确认为项目 收入，以实际发生的赠款支出确认为项目支出。本项目采用借贷记账 法进行核算。 2.3会计年度采用公历年制，即从每年公历1月1日起至12月31 日止。本报表的核算期间为协议生效期至项目关账日，即2016年5 月11日至2017年12月31日。 2.4记账本位币：美元。 3．专用账户收支情况 3.1本项目专用账户收支表由环境保护部环境保护对外合作中心 簖制。 3.2本项目专用账户由环境保护部环境保护对外合作中心管理， 账户于20 16年7月13日开立，账户设在民生银行北京金融街支行， 账号697933 122，币种为粎元，首存款（即周转金额度）为50,000.00 粎元。本期期初余额为0.0。粎元，本期世界银行拨款总额为100,000.00 粎元，本期利息收入为5.49粎元，本期支出为99,947.41美元，期末 余额为58.08美元。 8 4．项目执行情况 本期项目支出99,947.41粎元，截至2017年12月31日累计项目 支出99,947.41粎元，折合人民币653,076.37元，（按报告期期末汇率， 即1粎元＝6,5342人民币元）。 5．其他情况说明 资金平衡表中，应付账款期末余额5,49美元，为专用账户项目资 金产生的利息收入。 9 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The agreement of Global Environment Facility Project Preparation Grant for Preparation of the GEF Mainstrearning Integrated Water and Environment Management Project was jointly signed by International Bank for Reconstruction and Development ("the World Bank") and Ministry of Finance of the People's Republic of China ("the Ministry of Finance") on May il, 2016. The grant agreement was signed by the Ministry of Finance and the Ministry of Environmental Protection on December 31, 2016. The Foreign Economic Cooperation Office (FECO) is responsible for the use, management and supervision of the grant. The project was completed on September 1, 2017 as planned, and the payment deadline is December 31, 2017, The total amount of the grant is USD 100,000.00, which is paid for consulting services. The PPG project aims to implement and promote Mainstreaming Integrated Water and Environment, promote the sustainable development of society, economy and ecological environment, and protect the ecological environment of relevant international waters. 2. Accounting Principle 2.1 The financial statements was prepared in accordance with the Accounting Principle of the Financial Management Guidelines of Projects Financed by GEF (Caiguohe [2017]33) and the drafted bookkeeping guidelines of projects managed by the MOF(Caiji [2001]195) 2.2 Bookkeeping of the project is in conformity with the principle that the grant in the financial report is the grant which has been received by FECO and the expenditure in the financial report is the expenditure which has been disbursed by FECO. The debit/credit double entry bookkeeping system is applied for bookkeeping purpose. 2.3 Accounting period is the Gregorian calendar, which is ftom January I to December 31. Reporting period for current Financial Statements is to from May 11, 2016 to December 31, 2017. 2.4 Currency unit for bookkeeping is USD. 3. Notes to the Special Account Statement 3.1 The Special Account Statement was prepared by FECO. 3.2 The Special Account of the project was managed by FECO and set up in China Minsheng Banking Corporation Beijing Finance Street Branch on July 13, 2016. The account number is 697933122, currency unit is USD. The amount advanced (namely turn-over find) was USD 50,000.00. The opening balance was USD 0.00, the amount deposited by the WB was USD 100,000.00, total interest income was USD 5.49, total amount withdrawn from the Special Account was USD 99,947.41 and the ending balance as of December 31, 2017 was USD 58.08. 4. Notes to the Statement of Implementation of Grant Agreement Expenditure for current period was USD 99,947.41 equivalently RMB 653,076.37 yuan based on the closing exchange rate as of Dec 31, 2017 (1 USD=6.5342RMB) and accumulative withdrawal was USD 99,947.41, equivalently RMB 653,076.37 yuan as of Dec 31, 2017. 5. Others The balance of Account Payables in the Balance Sheet is USD 5.49 which is the interest income. 11