World Bank Document

Size: px

Start display at page:

Download "World Bank Document"

灭皆充
5 years ago
Views:

1 Public Disclosure Authorized Shanxi Provincial Audit Office ofthe People's Republic of China Public Disclosure Authorized Public Disclosure Authorized Audit Report '1W 4KL (2017) 51 -r7 JIN AUDIT REPORT (2017) NO.51 Project Name: Shanxi Gas Utilization Project Financed by the World Bank J -) : 8348-CN Loan No..: 8348-CN Public Disclosure Authorized Project Entity: Acounti Accounting Year: 2016 Project Management Office of Shanxi Guoxin Energy Development Group Co., Ltd.

2 目录 ContelltS 一审计师意见 Auditor,5 Opini0n....,, 二财务报表及财务报表附注,.., ,Financial Statements and Notes to the Financial Statements...,. _.6 ( 一 ) 资金平衡表.,.. 一,.,-... 一,, BalanCe Sheet ( 二 ) 项目进度表...,...., Sun 飞,nafy ofsoul 一 ces and UsesofFundsbyProjectComponent.. 8 ( 三 ) 贷款协定执行情况表...., Statement oflmplementation ofloanagreement... -, ( 四 ) 专用账户报表...,......, iv.special Account Statement....,12 ( 五 ) 财务报表附注....,, v.notes to the Financial Statements.., 三审计发现的问题及建议...., 二, Audit Findings and Recommendations....,.,,,,.. 一 21

3 一审计师意见审计师意见山襼省国新能源发展集团有限公司世行项目办公室 : 我们审计了世界银行贷款山襼煤层气综合利用项目 2016 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 ) 项目执行单位及山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项目进度表及贷款协定执行情况表是你办的责任, 簖制专用账户报表是山西省财政厅的责任, 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 I 险当的审计程序, 我们考虑了与财务报表相关的内部控制, 但目的并非对 l

4 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 I 哇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贷赠款协定的要求编制, 公允反映了世界银行贷款山襼煤层气综合利用项目 2016 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 ) 其他事项我们抽查了本期内由省财政厅报送给世界银行提款申请书及所附资料我们认为, 这些资料基本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浏州口. 助吸狐中华人民粎加虱直西省渊洲 t 厅地址 : 中国山襼省太原市万柏林区滨河西路南泌似姑谬戒邮政簖码 : 电话 :86 一 0351 一传真 :86 一一

5 1. Auditor's Opinion Auditor's Opinion To: Project Management Office of Shanxi Guoxin Energy Development Group C0.11 Ltd.5 We have audited the special purpose financial statements (from page 3 to page 19) of Shanxi Gas Utilization Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2016, 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 Shanxi Provincial Finance Department'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 is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Shanxi 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 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. 3

6 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 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. Auditor's Opinion In our opinion, the financial statements mentioned in para. I have been prepared in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. These financial statements have fairly reflected the financial status as of December 31, 2016 of the Project, as well as the financial receipt and expenditure, project execution and the revenue and expenditure of the special account. Other Matter We have randomly inspected the withdrawal applications, as well as the supporting documents submitted by Shanxi Provincial Finance Department to the World Bank. In our opinion, the above-mentioned documents conform to the requirements of the Loan Agreement, and could be used as the basis of the loan withdrawal. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findi Recommendations. xi P vine une 28,N7 dit Office of the People's Republic of China 4

7 Address: Building B, 129, Western Binhe Road, Wanbailin District, Taiyuan City, Shanxi 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. 5

8 二财务报表及财务报表附注 11.Financial Statemen 加 and Notes to the Financial Statements ( 一 ) 资金平衡表 1.Balance Sheet 资金平衡表 (BALANCE SHEET) 2016 年 12 月 31 日 (AsofD 30,2016) 项目名称 : 世行贷款山襼煤层气综合利用项目 PROJECT NAME:Shanxi Gas Utilization Project financed by the World Bank 表 l(statementl) 井 6

9 ik-k- f *;* (BALANCE SHEET) 2016 Jf- 12 q 31 H (As of Dee 30, 2016) A I 0k) ;t #: I ff * 4k Lb -ff a g- 4 jq;,it,- fj)fl 71A6 p Statement I (continued) PROJECT NAME: Shanxi Gas Utilization Project Financed by the World Bank A R Tt Jt ( Currency Unit: RMB Yuan) 4-Y& Im 40 ft M*# Sources of Fund Line No. Beginning Balance Ending Balance H RR it Total Project Appropriation Funds 28 56,488, ,208, ]A H rt* V, Project Capital and Capital Surplus 29 6,035, ,683, Vk- including:grants 30 f'19 Mi+ Total Project Loan 31 5,741, ,246, , IMRR kfa;-x Total Project Investment Loan 32 5,741, ,246, (1) ffl MA ForeignLoan 33 5,711, ,251, AFP: MVTff VW Including:IDA 34 T, 4j: 1 B RD 35 Technical Cooperation 36 Co-financing :37 (2) Wi%A Domesticl-oan 38 30, ,994, , Afftf800: OtherLoan 39 V9, FOt kr%fh RK Appropriation of Investment Loan 40 AFP: &AtftFRR Including: World Bank Loan 41 Ti, Bondfund 42 Project Expcnditurestobe Offset 43 TotalPaybale 44 1,721, ,038, Payable Payable Including: World Bank Loan Interest 45 rr4-tft4tr;ax*i,m World Bank Loan Comm innent Fee 46 ryt,f ffttt'qf),r3h 6M Vz World Bank Loan Service Fee 47 Payable A, * Ml i+ Other Payables , ,521, Appropriation of Fund 49 MjAqk/\ Retained Earnings 50 1, , Total Soutces of Fund 51 69,416, ,657,

10 :, 찬,

11 方二

12 ! 你 :

13 キ

14 ( 四 ) 专用账户报表 iv. Special Account Statement 专用账户报表 (SPECIAL ACCOUNT STATEMENT) 本期截至 2016 年 12 月 31 日 (For themonth Period Ended Dec 31,2016) 表 4(StatemeniIV) 货款人名称 : 中华人民共和国 (N ame of borrower:people,5 Republic ofchina) 项目名称 : 世行贷款山西煤层气综合利用项目 Name ofproject:shanxi Gas Utilization ProjectFinancedbytheworldBank 货币种炎 : 粎元 (currency: USD) 升 12

15 ( 五 ) 财务报表附注财务报表附注 1. 项目概要山襼煤层气综合利用项目是由山襼省国新能源发展集团有限公司 ( 以下简称 : 国新能源 ) 申请利用世行贷款实施的煤层气综合利用项目项目主要建设内容为 : 新建两个煤层气热电联产项日和四个天然气城市管网项目, 共包括六个子项目其中两个煤层气 J 热中. 联产项目分别在忻州市保德县晋中市昔阳县各新建一套 120MW 级煤层气联合循环二拖一供热机组, 供暖热负荷为 47.SMw 四个天然气城市管网项目分别为长治县天然气利用工程襄垣县天然气利用工程屯留县天然气利用工程清徐县天然气利用工程项目的实施可以加快我省经济结构调整, 促进能源运输供应和消费等方面的深刻变革同时, 可以进一步改善生态环境, 减少项目区县的温室气体排放, 提升能源利用效率, 改变能源消费结构, 推动全省四气产业发展项目实施主体分别为国新能源所属的山西天然气有限公司山西煤层气 ( 天然气 ) 集输有限公司清徐县凯通天然气有限公司其中, 山西天然气有限公司负责保德昔阳两个煤层气热电联产项目 ; 山西煤层气 ( 天然气 ) 集输有限公司负责镼治屯留襄垣县天然气利用工程项目 ; 清徐县凯通天然气有限公司负责清徐县天然气利用工程项目 2014 年 1 月, 国家发展改革委关于世行贷款山西煤层气综合利用项目资金申请报告的批复 ( 发改外资号 ), 项目总投资亿元人民币利用世行贷款 1 亿粎元 ( 折合 6.1 亿元人民币 ), 国新能源作为世行贷款的债务主体 9700 万粎元用于项目建设 ( 其中 : 土建工程 451 万粎元, 没备及材料采购 9249 万粎元 ),275 万美元用于技术援助 ( 咨询服务与培训等 ),25 万粎元为先征费项目建设期 5 年 2014 年 5 月, 世界银行与我国政府签订项目贷款协议, 贷款总额为 1 亿美元, 含 25 万美元先征费项目生效日为贷款协定签订之日 90 天, 项目贷款账户关闭日为 2020 年 6 月 30 日 l3

16 2. 财务报表编制范围本次报表簖制范围包括山襼国新能源发展集团有限公司世行项目办 ; 山襼天然气有限公司保德昔阳热电分公司 ; 山西煤层气集输 ( 天然气 ) 有限公司屯留镼治分公司及其襄垣子公司 ; 清徐凯通天然气有限公司负责的各项目财务报表及省财政厅专用账户报表 3. 主要会计政策 3.1 按照财政部颁布的企业会计准则一一基本准则和各项具体会计准则企业会计准则应用指南企业会计准则解释及其他相关规定对相关业务进行确认计量核算在此基础上按照财政部下发的世界银行贷款项目会计核算办法省财政厅下发的世界银行贷款山西煤层气综合利用项目财务管理会计核算和提款报账暂行办法的规定和要求对财务报表进行分析填列 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 4. 项目执行情况说明 4,1 贷款协定执行情况截至 2016 年 12 月 31 日, 累计利用世行贷款资金粎元, 其中 : 向世界银行申请提款报账美元直接支付粎元先征费美元 4.2 专用账户佼用情况本项目专用账户设在建设银行山西省分行, 账号为 , 币种为美元专用账户首次存款粎元本年度回补粎元美元, 利息收入美元美元, 本年度支付粎元, 支付服务费 40 美元, 年末余额美元 4.3 项目投资情况截至 2016 年 12 月 31 日, 项目累计完成投资 14

17 元, 其中货物元, 工程类元, 其他 ( 主要指待摊费用支出 ) 元, 技术援助元, 先征费元 5. 报表科目注释 5.1 在建工程期末余额为巧元本科目核算各项目单位在建工程投资的实际成本, 包括建安工程投资设备投资待摊投资和其他投资 5_2 货币资金期末余额为元本科目核算各项目单位存入银行的各种存款 ( 包括专用账户存款 ) 及现金 5.3 专用账户存款期末余额为美元, 约合人民币元核算世界银行回补的项目贷款资金 5.4 项目借款期末余额为元反映项目单位为完成项目计划借 / 入的各种建设投资借款和其他各种借款其中 : 国外借款期末余额为元 ( 包括项目先征费美元 ), 约合人民币 _38 元国内借款期末余额为元, 是项目使用的地方政府债券 5.5 未交款合计期末余额为一元核算项目单位期末应交税金应交基建包干结余应交基建收入和其他应交款本报表主要反映项目单位产生的增值税进项税留抵 5.6 留成收入期末余额为元核算项目单位取得试车收入物资转让净额, 索额与违约净额, 转贷利差等本报表主要反应转贷利差收入 6. 其他重要事项 15

18 V. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview Shanxi Gas Utilization Project is financed by the World Bank, and implemented by Shanxi Guoxin Energy Development Group Co., Ltd. (hereinafter referred to as "GY.ED"). The construction components include: 2 gas-fired CUP projects and 4 gas distribution network projects, i.e. newly-built 120MW distributed gas-fired CHP project in Baode County of Xinzhou City and Xiyang County of Jinzhong City respectively, with heat-supply load of 47.5MW, as well as gas distribution network built in Changzhi County, Xiangyuan County, Tunliu County and Qlngxu County. The implementation of the Project could accelerate the adjustment of economic structure of Shanxi, promote the in-depth reform of energy transportation, supply and consumption. In addition, the implementation of the Project could further improve the ecological environment, reduce the greenhouse gas emission in selected areas and counties, enhance the energy utilization efficiency, optimize the energy consumption structure and promote the development of "four gas" development of Shanxi. The implementing agencies of the Project include Shanxi Natural Gas Company (SNGC), Shanxi Coal Bed Methane Pipeline & Transportation Company (SCPTC), and Shanxi Qingxu Kaitong Natural Gas Company (QKNGC), all of which are subsidiaries of GXED. SNGC is responsible for 2 distributed gas-fired CHP components in Baode and Xiyang County. SCPTC is responsible for the gas distribution network components in Changzhi, Tunliu and Xiangyuan County. QKNGC is responsible for the gas distribution network component in Qingxu County. In January 2014, National Development and Reform Commission officially approved Shanxi Gas Utilization Project (FA GAI WAI ZI [2014] No. 13). The total investment of the Project is CNY billion, with the World Bank Loan of US 100 million dollars (equivalent to CNY 610 million), including US 97 million dollars used for physical construction (civil works: 4.51million US dollars, equipment and material procurement: million US dollars), US 2.7S million dollars used for technical assistance (consulting service and training) and US 250,000 dollars of front-end fee. The construction period of the Project is S years. In May 2014, the World Bank 16

19 and the Ministry of Finance signed the Loan Agreement, with total loan of US 100 million dollars, including US 250,000 dollars of front-end fee. The Project came into effect in 90 days afterwards the signing date of the Loan Agreement. The closing date is June 30, Consolidation Scope of the Financial Statements Consolidation scope covers the financial statements as of December 31, 2015 of Project Management Office of GXED, Baode Gas-fired CHP Component, Xiyang Gas-fired CHP Component, as well as gas distribution network components in Tunliu, Xiangyuan, Changzhi and Qingxu County, as well as the special account statement of Shanxi Provincial Department of Finance. 3. Main Accounting Policies 3.1 The applicable accounting policies include: Accounting Standard for Business Enterprises, Accounting Methods for the World Bank Financed Project and Provisional Measures on Financial Management, Accounting and Loan Withdrawal and Reimbursement of Shanxi Gas Utilization Project, as well as other related regulations. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMv]B is used as the recording currency of bookkeeping. 4. Project Implementation Progress 4.1 Execution of Loan Agreement: As of December 31, 2016, totally 13,079,306.1 US dollars have been withdrawn from the World Bank, including 8,157, US dollars as the imprest fund of the special account, 4,671, US dollars as the reimbursement from the World Bank, and 250,000 US dollars as the front-end fee. 4.2 Special account: The special account is established in Shanxi Branch, Construction Bank of China, account No.: , currency: USD. The first deposit of the special account is US 500,000 dollars. As of December 31, 2015, totally 7,514, US dollars have been reimbursed from the World Bank. The interest income during the current period is 2, US dollars; 3,978,252.3 US dollars was paid during the current 17

20 period as the project expenditure; 40 US dollars was paid as the service fee. The balance at the end of the period is 4,038, US dollars. 4.3 Project Investment Progress.As of December 31, 2016, the total investment of 152,298, RMB has been completed, including goods: CNY1,178,892.83, civil works: CNY78,338,096.34, others: CNY 68,904,459.52, technical assistance: CNY2,336,136.63, and front-end fee: CNY 1,541, Explanation of Subjects 5.1 Construction in Progress: Its balance was CNY 150,912,409.89, including investment of building and erection project, equipment investment, amortized investment and other investment. 5.2 Cash and Bank: Its balance was CNY36,640,029.68, including the bank deposits and cashes of each project entity. 5.3 Ending Balance of the Special Account: this is refers to the special fund of World Bank loan. The ending balance is 4,036, US dollars, equivalent to CNY27,998, Project Loan: the ending balance is CNY101,246,377.39, reflecting construction investment loan and other loans borrowed by the project entities, in order to accomplish the project target, including foreign loan: 13,079,306.1 US dollars (including 250,000 US dollars of front-end fee), equivalent to CNY89,251,449.38, as well as the domestic loan: CNY 11,994,928.01, which is the local government bond. 5.5 Other Payables: Its ending balance is CNY-3,521,017.46, reflecting tax payable, carry-over balance payable of construction project, payable income of construction project and other payables. In this report, it mainly refers to the retained input tax of VAT. 5.6 Retained Earnings: Its ending balance is CNYI,665.55, referring to revenue of commissioning, net value of material transfer, net value of claim and penalty, as well as the interest margin of on-lending. In this report, it mainly refers to the interest margin of on-lending. 6 Other Material Matters 18

审计署国外贷援款项目审计服务中心

审计署国外贷援款项目审计服务中心审计署国外贷援款项目审计服务中心 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects 审计报告 Audit Report 审外中报 2015 28 号 AUDIT REPORT 2015 NO. 28 项目名称 : Project