28 JUN 2019 Hebei Provincial Audit Office of the People's Republic of China Audit Report * *W h4K [2019) 6 -# HEBEI AUDIT REPORT [2019) No.6 Project Name: Developing Market-Based Energy Efficiency Program in China Project Granted by GEF : TF0A4256 Grant No.: TF0A4256 Project Entity: Hebei Energy Conservation Supervision and Monitoring Center 2018 Accounting Year: 2018 目录 CO耿tents 一、审计师意见．........................................................................................．……1 工．Auditor,sOPinion.................................................................................．……3 二、财务报表及财务报表附注表．.....．……，……，．……，．……，......．……，...．……，二，,.6 11 .Financial Stateme狱5 and Notes to the Financial Stateme爪s,,,,．…，.......．……6 （一）资金平衡表．...............................................．……‘........................．……6 1.Balance She以．...................................................................................．……6 （二）赠款协定执行情况明细表．.............................．……，．……，．…，．…，…，…7 11 .Statement of Ilnplementation of Grant Agreement ......．……，．…，二，……，．…7 （三）专用账户收支表．..............................................................．……，…，．…8 111 .Special Account statement......．……，．……，．……，.,.．……，..........．……，二，.,.．…8 （四）财务报表附注 ............．……，........................................................．……9 iv. Notes to the Financial Stateme爪s…，．…，……，.,.．…，.．…，.,.,....．……，,.,,.,.．…11 三、审计发现的问题及建议．..............................．……，....................．……，…，二13 nl .Andit Findings and Reco~endations．……，．…，.,..........................．……，．…15 一、审计师意见 审计师意见 河北省节能监察监测中心： 我们审计了全球环境基金赠款中国能效市场机制项目2018年12月 31日的资金平衡表，以及截至该日同年度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6页至第12页）。 （一）项目执行单位及河北省财政厅对财务报表的责任 簖制上述财务报表中的资金平衡表和赠款协定执行情况明细表是你中 心的责任，簖制专用账户收支表是河北省财政厅的责任，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 l洽当的审计程序，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。 l 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 国能效市场机制项目2018年儿月31日的财务状况，以及截至该日同年度 的财务收支、项目执行和专用账户收支情况。 （四）其他事项 本期收到世界银行拨入首次存款500000．叨美元，未进行提款报账。 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、审计发现的问题及建议。 中华办厅 纵瞩羁娜 地址：中国河北省石家庄市友谊南大街195号 邮政簖码：050051 电话：86一311一88606291 传真：86一311一55606120 2 Auditor's Opinion Auditor's Opinion To Hebei Energy Conservation Supervision and Monitoring Center: We have audited the special purpose financial statements (from Page 6 to Page 12) of Developing Market-Based Energy Efficiency Program in China Project Granted by GEF, which comprise the Balance Sheet as of December 31, 2018, the Statement of Implementation of Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Prqiect Entitv and Hebei Provincial Finance Department's Responsibility of the Finane ial Statements The preparation of the Balance Sheet and the Statement of Implementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of the Hebei Provincial Finance Department, 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 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 andsufficient 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 Developing Market-Based Energy Efficiency Program in China Project Granted by GEF 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 grant agreement. Other Matter The first deposit of USD 500000.00 from World Bank was received in current period, with no 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. Hebei Provincial Audit Office of the People's Republic of China June 27, 2019 Address: No.195, South Youyi Street,Shijiazhuang City, Hebei Province, P.R. 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Notes to the Financial Statements Notes to the Financial Statements 1. General background The project agreement of Developing Market-Based Energy Efficiency Program in China Project Granted by GEF was signed on June 9, 2017 by the Chinese government and the International Bank for Reconstruction and Development (113RD) (acting as the executing agency of the Global Environment Facility (GEF)). The objective of the project is to support development and implementation of the Recipient's priority energy efficiency and environment programs, with a focus on improving the results measurement and verification system and developing market-based mechanisms. The implementation period of the project is from June 9, 2017 to April 30, 2022 and the closing date is April 30, 2022. The project implementing entity is Hebei Energy Conservation Supervision and Monitoring Center. Hebei Province received a total of USD 4.5 million grant from the Global Environment Facility (GEF) as technical assistance and incremental operating costs to support the completion of the Hebei Air Pollution Prevention and Control Project by Using Results-oriented Loan (USD 500 million) from World Bank and to pay for qualified goods, consulting services, training and operating costs in the implementation of the loan project, specifically for: (1) Providing analytical and technical support for the implementation of the Hebei Air Pollution Prevention and Control Program; (2) Providing technical support for the verification of the results of the Hebei Air Pollution Prevention and Control Program; (3) Building the capacity of Hebei in, inter alia, emission reduction and control policies and environmental monitoring software and dissemination activities. 2. Accounting Principles 2.1 The program will follow the accounting procedures regulated by the "Interim measures on accounting management for grant projects managed by International Department ofMinistry ofFinance" (Caijihan (2001) No.195) . 2.2 The accrual basis and the debit/credit double entry bookkeeping methods are adopted. RMB is used as the recording currency of bookkeeping. Foreign currency is converted into the amount of bookkeeping base currency at the spot exchange rate at the time of an actual reimbursement. 2.3 The accounting period will be following the Gregorian calendar year(January I to December 3 1). The period of current financial statements is from January 1, 2018 to December 31, 2018. 11 2.4 The Ending Balance in this financial statement adopts the exchange rate on December 28, 2018 which is USD 1= RMB 6.8632 yuan. 3. Accounting items in the financial statements 3.1 Cash in Bank The end balance of deposit on December 31, 2018 was USD 507032.78, equivalent to RMB 3479867.38 yuan. 3.2 Project Expenditure The project expenditure for current period was RMB 844648.63 yuan, which included consulting expenses for Baoding Jiahe Accounting Firm Co., Ltd. RMB 201600.00 yuan, consulting expenses for Hebei Huayou Engineering Cost Co., Ltd. RMB 298920.00 yuan, consulting expenses for China Energy Consulting Co., Ltd. RMB 344060.00 yuan, and bank service charges RMB 68.63 yuan. 3.3 Grant Received As of December 31, 2018, the balance of grant received was USD 500000.00, equivalent to RMB 3431600.00 yuan. 3.4 Accounts Payable As of December 31, 2018, accounts payable balance was RMB 892916.01 yuan, which included consulting expenses for Baoding Jiahe Accounting Firm Co., Ltd. RMB 201600.00 yuan, consulting expenses for Hebei Huayou Engineering Cost Co., Ltd. RMB 298920.00 yuan, consulting expenses for China Energy Consulting Co., Ltd.RMB 344060.00 yuan, and special account deposit interest expenses RMB 48336.01 yuan. 4. Implementation of grant agreement As of December 31, 2018, the cumulative project expenditure was USD 0.00, which accountedfor 0.00% of the total amount of grant USD 4500000.00. 5. The special account The Special Account of this project was set Shijiazhuang Branch, Bank of Hebei, with the account number of 01985148000672, and USD as currency unit. The first deposit received from Word Bank in 2018 was USD 500000.00, the bank service charge for current period was USD 10.00, and the interest earned was USD 7042.78. The special account end balance on December 31, 2018 was USD 507032.78. 12