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1 Public Disclosure Authorized Jiangxi Provincial Audit Office of the People's Republic of China Public Disclosure Authorized Wit l"a Audit Report '2017] 11-i JIANGXI AUDIT REPORT (2017) No.11 Public Disclosure Authorized t:~# fl~flfl flk (JZ W) Project Name: GEF Provincial Energy Efficiency Scale-Up Project (Jiangxi) : TF Grant No.: TF Public Disclosure Authorized Project Entity: Jiangxi GEF Eneigy Conservation PMO 4{g : 2016 * 1 A A Accounting period: January June 2017

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3 目录 ContentS 一审计师意见...., Auditor&s 0Pinion 一二财务报表及财务报表附注...., Financial Stateme 爪 5 and Notes to the Financial Statements... 5 ( 一 ) 资金平衡表 i,balance slleet ( 二 ) 赠款协定执行情况表 Statement oflm 夕 lementation ofgrantagreement 三 ) 指定账户报表 Designated Account statement ( 四 ) 财务报表附注.,....,.., 8 iv.notes to the Financial Statements....,. 12 三审计发现的问题及建议...., ,Auditor Findings and Reco~endations...., )

5 一审计师意见江襼 GEF 节能项目管理办公室 : 审计师意见我们审计了全球环境基金赠款省级能源效率推广项目 ( 江西 ) 2017 年 6 月 30 日的资金平衡表及截至该日的赠款协定执行情况明细表和指定账户报表等特定目的财务报表及财务报表附注 ( 第 5 页至第 16 页 ) ( 一 ) 项目执行单位及江襼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赠款项目协定执行情况明细表是你单位的责任, 簖制指定账户报表是江西省财政厅的责任, 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簖制项目财务报表, 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, 巷体列报 1

6 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编制, 公允反映了全球环境基金赠款省级能源效率推幼项目 ( 江西 )2017 年 6 月 30 日的财务状况及截至该日的财务收支项目执行和指定账户收支情况 ( 四 ) 其他事项一本审计师意见之后, 共同构成审计报告的还有两项内容 : 财务报及财撇表附神计 ~ 司及诚中铲岁计厅洲地址江襼省南昌市叠山路 209 号一一, 矛邮政簖码 : 电话 : (0791) 传真 : (0791)

7 1. Auditor's Opinion Auditor's Opinion To Jiangxi GEF Energy Conservation PMO We have audited the special purpose financial statements (Page 5 to Page 16) of GEF Provincial Energy Efficiency Scale-Up Project (Jiangxi), which comprise the Balance Sheet as of June 30, the Statement of Implementation of Grant Agreement and the Designated Account Statement for the date then ended, and Notes to the Financial Statements. Project Entity and Jiangxi Provincial Finance Department's Responsibility for the Financial 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 Designated Account Statement is the responsibility of Jiangxi Provincial Finance Department, which includes: L 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 entities' preparation and fair 3

8 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 GEF Provincial Energy Efficiency Scale-Up Project (Jiangxi) as of June 30, 2017, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the designated account for the date then ended in accordance with Chinese accounting standards and system, and the requirements of the project grant agreement. Other Matter 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. Jiangxi Provincial Audit Office of the People's Republic of China July 27, 2017 Address: No. 209 Dieshan Rd., Nanchang City, Jiangxi Province, P.R. China Postcode: Tel.: Fax: The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4

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12 ( 四 ) 财务报表附注财务报表附注 1. 项目情况全球环境基金赠款省级能源效率推广项目 ( 江西 ) 赠款号为 TF098703, 旨在通过该项目的实施, 为江西省节能领域引进国内外新的节能理念和方法, 建立镼效的可持续发展的节能新机制加强省级政府节能制度及政策的研究, 完善能源资源价格调节与促进节能减排的财税政策机制, 提升全省节能监察机构体系能力, 搭建全省能源信息调度监控和信息处理分析系统建设 ; 推动节能服务市场化建设与监督管理 ; 研究制定全省新建工业项目能效评估管理办法和推进计划, 从而达到节能减排的目标同时, 佼提高能效的措施技术和项目被公众广泛接受, 进而为全国各省区节能工作作出示范项目协议于 2011 年 05 月 17 日签订并生效, 已于 2017 年 04 月 30 日关闭项目计划总投资为万美元, 折合人民币 3, 万元 2. 财务报表编制范围本财务报表的簖制范围为江襼省能源效率推广项目办公室的财务报表及省财政厅指定账户收支表 3. 主要会计政策 3.1 本项目财务报表按照财政部财政部国际司管理的赠款项目财务管理办法及财政部国际司管理的赠款项目会计核算暂行办法的要求簖制 3.2 会计核算区间为 2016 年 1 月 1 日至 2017 年 6 月 30 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 2017 年 6 月 30 日汇率, 即 USDI= 人民币

13 兀 4. 报表科目说明 4.1 项目支出合计年 1 月 1 日至 2017 年 6 月 30 日项目支出人民币 17,241, 元, 累计支出折合人民币 28,539, 元, 占总投资计划的 94.48% 4.2 货币资金合计 2017 年 6 月 30 日货币资金余额为人民币 287, 元, 其中专用账户存款折合人民币 5, 元 4.3 拨入赠款合计年 6 月 30 日余额为折合人民币 29,659, 元截至 2017 年 6 月 30 日, 累计提取 GEF 赠款资金 4,3 78,180 一 92 美元, 占赠款总额的 95,12% 其中 : 咨询类累计提款 2,446, 美元, 占该类计划的 %; 货物类累计提款 1,443, 美元, 占该类计划的 99.57%; 研讨培训及考察类累计提款 287, 粎元, 占该类计划的 50.92%; 增量运行成本类累计提款 200, 美元, 占该类计划的 95.35% 4.4 应付款合计 2017 年 6 月 30 日余额为人民币 272, 元, 其中质保金 257, 元, 节能协会垫付项目经费余额 15, 元 4,5 汇兑损益合计 9

14 - 一 ~ 一 ~ 一一一 ~ 一一一一 - - 一 - 一一一一 2017 年 6 月 30 日余额为人民币一 1,101, 元 5. 指定账户使用情况本项目赠款专用账户设在中信银行南昌分行, 账号为 , 币种为美元专用账户首次存款 420, 美元年年初余额为 344, 美元,2016 年 1 月 1 日至 2017 年 6 月 30 日回补 2,225, 粎元,2016 年 1 月 1 日至 2017 年 6 月 30 日支付 2,569, 粎元, 年末余额美元 6. 其它需要说明的事项 2016 年, 江襼省财政为世行 GEF 省级能效推广计划项目落实配套资金共计人民币 480 万元 ( 约合粎元万 ), 占计划总配套资金 447 万粎元的 16.27% 截止 2016 年底累计落实配套资金 3652 万元, 约占计划总配套资金的 140.1% 2016 年配套资金佼用主要集中在推进工业能耗在线监察 ( 监测 ) 平台升级建设方面具体资金情况见下表 : 军矍耸 l0

15 州注 : 关于配套资金问题, 江襼省工信委省财政厅与世行 GEF 项目专家组在项目评估时提出, 采用省级节能专项资金大配套的方式进行配套即 : 江襼省每年从省级节能专项资金按比例调剂资金, 作为江西 GEF 节能项目配套资金 ( 五年共调剂 447 万美元所对应的人民币 ), 用于支持我省十二五节能工作 ll

16 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The objective of GEF Provincial Energy Efficiency Scale-Up Project (Jiangxi), (Grant No. TF098703) is that through the implementation of project, to introduce the new energy conservation concept and method from both homeland and overseas and to establish a long-term and sustainable energy conservation mechanism, to strengthen the research in energy conservation the system and policies of the government at province level, to perfect the financial taxation mechanism for adjusting energy resource price and promoting energy conservation and emission reduction, to enhance the capacity of the energy conservation supervision organizations across the province, to set up an energy information scheduling and monitoring and information processing and analyzing system; to drive the energy conservation service market construction and supervision -management and research to formulate energy efficiency appraisal and management method as well as the propulsion plan for the, newly built industrial projects across the province thus to achieve the energy conservation and emission reduction objective; meanwhile, making measures, technology and projects improving energy efficiency popular among the public thus to demonstrate the energy conservation work of the provinces and districts in the whole country. The project agreement was signed and came into effect on May 17, 2011 and closed on April 3 0, The total investment of the project is TJSD 4,462, 10 0 (equals to RMB 30,228,200 yuan). 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of Jiangxi GEF Energy Conservation PMO and the Designated Account set in the Provincial Finance Department. 3.1 The Financial Statements of the project were prepared according to the requirements of Measures for Financial Management of Grant Projects Managed by the International Division of the Minisfty offinance and Interim 12

17 Measures for the Accounting of the Grant Projects Administered by the International Division of the Ministry of Finance issued by the Ministry of Finance. 3.2 Accounting period spans from January 1, 2016 to June 30, 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 June 30, 2017 of the People's Bank of China, which is USD1= RMB yuan. 4. Explanation of Subjects 4.1 Total Project Expenditures The project expenditure from January 1, 2016 to June 30, 2017 was RMB 17,241, yuan, and the cumulative expenditures were RMB 28,539, yuan, which accounted for 94.48% of the total investment plan. 4.2 Total Cash and Bank On June 30, 2017, the balance was RMB 287, yuan, of which RMB 5, yuan deposit balance in Special Account. 4.3 Grant Received On June 30, 2017, the balance converted into RMB is 29,659, yuan and the total withdraw amount from GEF Grant is USD 4,378,180.92, which accounts for of Grant, including USD 2,446, for consultation(accounts for % of this category), USD 1,443, for goods(accounts for 99.57% of this category), USD 287, for workshop, training and tour(accounts for 50.92% of this category), USD 200, for incremental cost(accounts for 95.35% of this category). 4.4 payable On June 30, 2017, the balance was RMB 272, yuan, which include warranty RMB 257, yuan, balance of the prepaid project funds of Energy Conservation Association RMB 15, yuan. 13

18 4.5 Exchange gain or loss On June 30, 2017, the balance was minus RMB 1,101, Designated Account The Designated Account of the grant is set in CITIC Nanchang Branch, the account number and currency is and USD respectively. The first deposit for the account is USD 420, The balance of the account at the early year of 2016 is USD 344, but refunded USD 2,225, from Jan.1, 2016 to Jun.30, The payment of this span is USD 2,569, and the balance at the end of the year is USD Other Paragraphs of Audit Report In 2016, Jiangxi provided EE counterpart fund for GEF grant is RMB 4.8 million yuan, equals to USD 727,300, which accounts for 16.27% of the total counterpart(usd 4,470,000). As of the end of 2016, the accumulated counterpart reached RMB 36,520,000 yuan, which accounts for 140.1% of the total. In 2016, the counterpart was mainly used for the upgrading of online supervision(monitoring) platform of industrial energy consumption. The details of capital used as follows: Counterpart Fund for GEF Scale-up Project in 2016 Unit: RMB 10,000 S.N Implementing Project Name and Content Amount Note Entity Total 480 Nanchang Energy Promote the upgrading of online supervision(monitoring) platform of Suposervion entindustrial energy consumption, complete real-time data access and 14

19 online monitoring of 37 key energy consumption enterprises. Promote the upgrading of online Jingdezhen Energy supervision(monitoring) platform of JinezhenaEnery industrial energy consumption, 2 Conservation '7 complete real-time data access and online monitoring of 26 key energy consumption enterprises. Promote the upgrading of online Yingtan Energy supervision(monitoring) platform of 3 Conservation industrial energy consumption, complete real-time data access and online monitoring of 8 key energy consumption enterprises. Promote the upgrading of online G+anzhou Energy supervision(monitoring) platform of 4 Cosevt industrial energy consumption, 100 Coservtion complete real-time data access and online monitoring of 50 key energy consumption enterprises. Promote the upgrading of online supervision(monitoring) platform of 5 ShCnraon Conservation industrial energy consumption, '7 complete real-time data access and online nionitoring of 35 key energy consumption enterprises. 6 Promote the upgrading of online Fuzhou Energy supervision(monitoring) platform of PCoEnergyti Conservation industrial energy consumption, complete real-time data access and 7 online monitoring of 23 key energy consumption enterprises. Remark: regarding the counterpart fund, JXCIIT, Jiangxi Department of Finance and GEF Task Team agreed that the counterpart shall be provide by means of "overall counterpart" supported by provincial EE special fund. i.e. 15

20 every year, Jiangxi will distributes specific percentage of provincial EE funds as the counterpart for GEF project(usd 4.47 million or RMB equivalence within five years) for supporting EE works within the 12 th FYP. 16

World Bank Document

World Bank Document Public Disclosure Authorized 30 JUN 2016 H-ot A? 7 Audit Service Center of China National Audit Office for Public Disclosure Authorized Foreign Loan and Assistance Projects Audit Report Public Disclosure