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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Heilongjiang Provincial Audit Office of the People's Republic of China Audit Report XW'+4' (2015) HeilongjiangAJDIT REPORT (2015) NO.008 Project Name: Heilongjiang Cold Weather Smart Public Transportation System Project Financed by the World Bank 0 2 NOV 2015 T133 (Iq Loan NO.: 8346-CN 8346-CN Public Disclosure Authorized Project Entity: Project Management Office under Heilongjiang Development and Reform Commission tt: 2014 Accounting Year: 2014

2 目录 COHtelltS 一审计师意见,,...., I,Auditor&5 OPinion....,...,,.,... 3 二财务报表及财务报表附注...,.,...,, Financial Stateraellts and Notes to the Flllancial StatementS... 5 ( 一 ) 资金平衡表...,...,...,..,,...,5 1.Balance Sheet...., ( 二 ) 项目进度表...., 二,...,..., Summa 巧 of Sources anduses offunds byprojectcomponent.. 7 ( 三 ) 贷款协定执行情况表...,...,..., Statement of 11llPlementation of Loan Agreement..,....,., 二 9 ( 四 ) 财务报表附注.,,...,.,..., 二,,..,...,, iv. Notes to the Financial State 力区 ents....,,....,. 12 三审计发现的问题及建议, Audit Findings and Rec~endations...,...,.. 15

3 一审计师意见审计师意见黑龙江省发展和改革委员会项目管理办公室 : 我们审计了世界银行贷款黑龙江高寒城市智能公共交通系统项目 2014 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和贷款协定执行情况表等特定目的财务报表及财务报表附注 ( 第 5 页至第 13 页 ) ( 一 ) 项目执行单位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, 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, 这些程序包括对由子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 l

4 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款协定的要求编制, 公允反映了世界银行贷款黑龙江高寒城市智能公共交通系统项目 2014 年 12 月 31 日的财务状况及截至该日同年度的财务收支和项目执行情况 ( 四 ) 强调事项黑龙江省发展和改革委员会项目管理办公室于 2015 年 8 月 5 日才向审计师提交未经审计的财务报表和财务报表附注, 导致审计报告未能在规定时限内出具 ( 五 ) 其他事项由于该项目 2014 年度没有向世界银行提款报账, 我们不对提款报账发表意见本审计师意见之后, 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中级烹瓤计厅地址 : 中国黑龙江省哈尔滨市南岗区冻巍宜街 106 号 Z 邮政簖码 : 尸尹电话 :86 一 451 一传真 :86 一 451 一

5 1. Auditor's Opinion Auditor's Opinion To Project Management Office under HeilongJiang Development and Reform Commission: We have audited the special purpose financial statements (from page 5 to page 13) of HeilongJiang. Cold Weather Smart Public Transportation System Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2014, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement for the year then ended, and Notes to the Financial Statements. Project Entity'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, 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 iii 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 judgrnent, 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 app.ropriate 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 3

6 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 Heilongjiang Cold Weather Smart Public Transportation System Project Financed by the World Bank as of December 31, 2014, its financial receipts and disbursements and the project implementation for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project grant agreement. Special Note Not until August 5, 2015 did the Project Management Office under Heilongjiang Development and Reform Commission submitted the financial statements that have not been audited, which resulted in the delay of audit report. Other Matter Since there was no withdrawal application submitted to the World Bank in 2014, we do not express opinion on withdrawal application. The audit report consists of the Auditor'yp o more parts hereinafter: Financial Statements and Note c Statements, Audit Findings and Recommendations. & Heilongjiang Provincial Audit Office oft e ple pu China September 16, 2015 Address: No. 106 East Dazhi Street, Nangang Dis Province, P.R. China Postcode: Tel.: Fax: arbin, Heilongjiang The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version.. 4

7 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2014 * (As ofdecember 3 1, 2014) Project Name: Heilongj iang Cold Weather Smart Public Transportation System Project Financed by the World Bank A4 4:L: Prepared by: Proet Maagement Office under Heilongjiang Development and Reform Commission *it: A. RV;T Currency Unit: RMB yuan Application of Fund Ending Balan Sources of Fund EndingBalance I No. Balance BaCeCorcsofFn No. Balance Total Project Expenditures 1-61,870, Total Project Appropriation 28-13,780, Funds Fixed Assets Transferred 2-33,445, Project Capital and Capital 'A EMBRESurplus. Construction Expenditures to be 3 Including: Grants 30 - Disposed 3. $#hm Investments 4 Transferred-out - T Project Total Project Loan ,504, MTF! 1. $&Ri@ Construction in Progress 5-28,425, Total Project Investment Loan 32-21,504, = - &- TV- f RF R Investment (1) M*F&~ Loan F(1) inl Receivable Foreign Loan 33-3,067, Including: World Bank Investment Loan Including: IDA 34 - Receivable Appropriation of "3R 35-3,067, Investment Loan Including :Appropriation of World Bank Investment - - Technical 36 - Loan Cooperation Equipment Co- Financing - (2) FMMA~ Including: Equipment D sic Loan 38-18,437, Losses in Suspense ER (To becontinued) 5

8 Application of Fund n e nng Ending Balance Sources of Fund Line Beginning Ending Balance LNe. Balegin EnigBlneSucso'udNo. Balance Total Cash and Bank , Other-Loan 39- Cash in Bank , Appropriation of Investment 40 - Loan Including: Special Account Including: World Bank Loan 2.fQ H 42- Cash on Hand 13, Bond Fund Total Prepaid and 16-5,943,130,00 Construction Expenditures to 43 - Receivable be Offset Including: World Bank l 44-33,445, Loan Interest Receivable Total Payable World Bank Loan Including: World Bank Loan 45 Commitment Fee Interest Payable Receivable World Bank Loan 19 -WorldBankLoan 46 Service- Fee Commitment Fee Receivable Payable Marketable Securities World Bank Loan Service 47 - Fee Payable Al Mifrt A, *rwat Total Fixed Assets Other Payables - l WCM 224 ti Fixed Assets, Cost 2 Appropriation of Fund - M:JRit1B Less: Accumulated 23 Depreciation - - Retained Eamings 50 - Fixed Assets, Net 24 Fixed Assets Pending Disposal Fixed Assets Losses in Suspense Total Application of Fund 27-68,729, TotalSources of Fund 51-68,729,

9 ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I * ; A 31 H (For the period ended December 31, 2014) Project Name: Heilongjiang Cold Weather Smart Public Transportation System Project Financed by the World Bank Prepared by: Project Management Office under Heilongjiang Development and Reform Commission Currency Unit: RMB yuan *M Ait CurrentPeriod Cumuative CurrentPeriod CurrentPeriod CurrentPeriod% Cumulative% Total Budget Actual Completed LifeofPAD Cumulative% sotal 35,747, ,284, % 2,629,154, ,284, % IntemationalFinancing 3,530, ,067, % 1,220,000, ,067, % i. RIVtRi IDA 2. EBM OFR4f IBRD 3,530, ,067, % 1,220,000, ,067, % in ( ) Counterprt 32,217, ,217, Financingit-) 100.0% 1,409,154, ,217, %.Xitu Countrpat funds 32,217, ,217, % withoutcompensation 1,409,154, ,217, % 2.;fE Counterpart funds withcompensation TotalApplication offunds (by 68,281, Project Component) 61,870, % 2,629,154, ,870, % 1.-ATVfiM4 Civil Works and Materials 17,521, ,521, % 1,573,806, ,521, % 2.idr Equipment 33,445, ,445, % 788,835, ,445, % 3.ft)JiR Capacity Building - 51,350, % 4p lenteestduring 10, , % 67,456, , % implementation syier Front-end Fee 3,060, ,059, % 3,055, ,059, % 61VE Other 14,245, ,836, % 144,651, ,836, % - Difference -26,586, SMELMt in Receivables Change 5,943, !,Jf'-k Change -33,445, in Paybles 3. [1fMAft Change 915, in Cashand Bank 915, At Other 7

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12 ( 四 ) 财务报表附注财务报表附注 1. 项目概况黑龙江高寒城市智能公交系统项目 ( 以下简称本项目 ) 于 20H 年提出利用世行贷款建设,2014 年 5 月 21 日与世行签订贷款协议, 获得世行贷款 2 亿粎元用于项目的实施 2. 财务报表编制范围本财务报表的簖制范围为哈尔滨市项目办及牡丹江市项目办的财务报表财政专用账户还没有设立, 故本次合并不包括财政专用账户报表 3. 主要会计政策 3.1 本项目财务报表按照省财政厅黑龙江省利用世界银行贷款北方高寒城市智能公交系统建设项目会计核算办法 ( 财际际金 ( 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 年末外币业务按照中国人民银行 2014 年 12 月 31 日汇率折算, 即 1 粎元 = 人民币元 4. 报表科目说明 4.1 项目支出 2014 年末项目支出人民币 61,870, 元, 累计支出人民币 61,870,557,89 元, 占,%. 投资计划的 2.4% 交付使用资产 l0

13 2014 年末交付佼用资产人民币 33,445, 元, 累计支出人民币 33,445, 元在建工程 2014 年 12 月 31 日余额为 28,425, 元, 累计支出人民币 28,425, 元 4.2 预付及应收款合计其中财政应返还额度账户 2014 年 12 月 31 日余额为人民币 5,943, 元, 全部为国内配套资金剩余 4.3 项目拨款 2014 年 12 月 31 日余额为人民币 13,780, 元, 全部为国内配套 4.4 项目借款年 12 月 31 日余额为人民币 21,504, 元, 主要是项目取得的国内无偼借款 18,437, 元,50 万美元先征费及美元利息 ( 折合人民币 3,067, 元 ) 4.5 应付款 2014 年 12 月 31 日余额为人民币 33,445, 元 4.6 专用账户 2014 年度, 黑龙江省财政厅尚未开设项目专用银行账户, 也未发生专用账户提款及支付 1l

14 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Heilongjiang Cold Weather Smart Public Transportation System Project (hereinafter referred to as the Prcj ect)proposed to utilize World Bank Loan for project construction in 2011 and the government of the People's Republic of China officially signed the Loan Agreement with the World Bank on May 21 st, 2014, which stipulated that the World Bank provides USD 200 million loan for the implementation of the Project. 2. Consolidation Scope of the Financial Statements The consolidation scope of the financial statements covers the financial statements of Harbin subproject and Mudanjiang subproject. Since the Imprest Account has not been established yet during the audited period, its information was not included in the consolidated financial statements. 3. Accounting Policies 3.1 The Financial Statements of the Project were prepared according to the requirements of the Accounting Methods for the World Bank Financed Heilongfiang Cold Weather Smart Public Transportation System Project (Heilongjiang International Fmance[2015]No. 12) 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/crodit double entry bookkeeping method are adopted. RMB Yuan is used as the recording currency for bookkeeping. 3.4 The exchange rate used in the financial statements was the exchange rate on December 31, 2014 of the People's Bank of China, which is USDI= RMB yuan. 4. Explanation of Subjects 4.1 Total Project Expenditures The project expenditure in 2014 was RMB 61,870, yuan, and the cumulative expenditures were RUB 61,870, yuan, which accounted for 2.4% of the total investment plan. 12

15 4.1.1 Assets Transferred The total transferred assets at the end of 2014 were RMB 33,445, yuan and the cumulative transferred assets were RMB 33,445, yuan Construction in Progress The balance for project under construction on December 31, 2014 was RMB 28,425, yuan and the cumulative amount was RMB 28,425, yuan. 4.2 Prepaid and Receivable The account balance on December 31,2014 was RMB 5,943, yuan, which are the funds receivable from financial departments as domestic counterpart funds. 4.3 Project Appropriation Funds The balance on December 31, 2014 was RMB 13,780, yuan, which were domestic counterpart funds. 4.4 Project Loan The balance on Deceniber 31, 2014 was RMB 21,504, yuan, including the demestic interest-free loan of RMB 18,437, yuan for the project, front-end fees of USD 500, and loan interest of USD 1, (equivalent to RMB 3,067, yuan). 4.5Total Payable The balance on December 31, 2014 was RMB 33,445, yuan. 4.6 Imprest Account The Imprest Account was not established by Heilongjiang Provincial Finance Department in Thus, there was no withdrawal or disbursement from the imprest account in

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