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1 Public Disclosure Authorized 3 0 JUN /2775^ Gansu Provincial Audit Office of the People's Republic of China Public Disclosure Authorized Audit Report # 1)WW 4KH C 2016J 14-# GANSU AUDIT REPORT C 2016 J NO. 14 Public Disclosure Authorized Project Name:World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project -5 : 8480-CN Loan No.: 8480-CN Public Disclosure Authorized Project Entity: Wuwei City World Bank Loan Rural-Urban Integration Development Project Implementation Leading Group Office World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project Linxia County Project Implementation Office 4 it * t : 2015 Accounting Year: 2015

2 目录 Contents 一审计师意见 Anditor&5 opinion.,, 二, 二财务报表及财务报表附注,, 二,,.,, n,fillancial Statemenis and Notes to thef 浦 a&cial Statements.,.., 二 5 ( 一 ) 资金平衡表..., BalanCe Sheet ( 二 ) 项目进度表 Summary of Sources and Uses offunds 勿 Projeot ComPonent.,7 ( 三 ) 贷款协定执行情况表 Statement of ImPlementation ofloanagreement ( 四 ) 财务报表附注...,...,.,,,.,,.,,..,,, 二 11 iv. Notes to the Finallcial Statements...., 二,.,,.,,,...,.,.14 三审计发现的问题及建议,,,,,,,,.,,,.,,,,,,....,.,,,, 二,,,,,.,.,.,.17 班.AuditFindingsandReeomlnendations

3 一审计师意见审计师意见武威市利用世界银行贷款建设城乡融合发展核心区基础设施项目领导小组办公室世行贷款临夏县统筹城乡发展基础设施项目执行办公室 : 我们审计了世界银行贷款甘肃统筹城乡发展基础设施建设项目 2015 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 16 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月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总体列 1

4 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款协定的要求编制, 公允反映了世界银行贷款甘肃统筹城乡发展基础设施建设项目 2015 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情况 ( 四 ) 其他事项 2015 年度未发生提款报账未开设专用账户本审计师意见之后, 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, 严艺介 \ 呵翠十厅地址 : 中国甘肃省兰州市民主东路 109 号邮政簖码 : 电话 :86 一 931 一传真 :86 一 931 一

5 1. Auditor's Opinion Auditor's Opinion To Wuwei City World Bank Loan Rural-Urban Integration Development Project Implementation Leading Group Office, World Bank Loan Gansu Rural- Urban Integration Development Infrastructure Project Linxia County Project Implementation Office: We have audited the special purpose financial statements (from page 5 to page 16) of World Bank Loan Rural-Urban Integration Development Infrastructure Project, which comprise the Balance Sheet as of December 31, 2015, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement, the Statement of Implementation of Grant 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, Statement of Project investment progress, Statement of Project implementation progress, 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 in accordance with the Government Auditing Standards of the People's Republic of China and Intemational. 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. 3

6 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. Audit Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project financed by the word bank as of December 31, 2015, its financial receipts and disbursements, the project implementation for the year in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter In 2015, no application and withdrawal occurred. No special account opened. 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. Gansu Provincial Audit Office of the People's Republic of China June 27, 2016 Address: No. 109 Democracy East Road, Lanzhou, Gansu, 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

7 II.Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET M 31 l (As of December 31, 2015) Project Name: World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project Prepared by: Wuwei PMO, Linxia PMO Currency Unit: RMB Yuan Application of Fund n Beginning Balance Ending Balance Sources of Fund Line Beginning Balance EndingBalance N.No. BgnigBlne Edn aac Total Project Expenditures - 75,023, Total Project Appropriation 28-26,322, Tota PrjectExpnditresFunds Fixed Assets Transferred Project Capital and Capital 29 - Surplus Construction Expenditures to be Disposed Including: Grants Investments Transferred-out - - Total Project Loan 31-2,435, struction in Progress 5-75,023, T jtr mnta 32-2,435, Cosrcini rgestotal Project Investment Loan 32-,450.0 qkt?z&k91a (1) MI 3 Investment Loan Receivable Foreign Loan Including: World Bank ,435, Investment Loan Receivable Including: IDA Appropriation of Investment T A35- Loan Including :Appropriation of T l t 36 - World Bank Investment Loan Technical Cooperation A#10 - -ai 37-- Equipment Co- Financing Including: Equipment Losses 11 (2)E151l MR Domestic Loan 38 - in Suspense fv, (To be continued) 5

8 * -* -- **(t BALANCE SHEET (continued) J 31 U (As of December 31, 2015) Project Name: World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project Prepared by: Wuwei PMQ, Linxia PMO Currency Unit: RMB Yuan 4 rmv Lin Line Application of Fund No. Beginning Balance Ending Balance Sources of Fund No. Beginning Balance Ending Balance I r12-2,634, ia- Total Cash and Bank Other Loan Cash in Bank 13-2,633, Appropriation of Investment 40 - Loan Including: Special Account Including: World Bank Loan , ca d15 La Cash on Hand Bond Fund 0 1, amceivablet16 100, Construction Expenditures to Rceivblebe Thal.?~vad asd Offset Including: World Bank Loan ,008, Interest Receivable Total Payable Worl Ban an - - Including: World Bank Loan 45 - Receivable Interest Payable World Bank Loan Service World Bank Loan 46 - Fee Receivable Commitment Fee Payable Marketable Securities World Bank Loan Service Fee 47 - Payable A, IEfl I it 21-10, A 48 Total Fixed Assets Other Payables Fixed Assets, Cost Appropriation of Fund Less: Accumulated R E n50-3, DopfccationRetamned Eamnings Depreciation Fixed Assets, Net Fixed Assets Pending Disposal Fixed Assets Losses in 26 - Suspense Total Application offund 27-77,769, Total Sou Fund 77,769,

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13 ( 五 ) 财务报表附注财务报表附注 1. 项目概况世界银行贷款甘肃省统筹城乡发展基础设施建设项目贷款号 CN, 项目的发展目标是为武威市和临夏县的居民提供城乡间更为便捷的交通连接服务项目涉及武威市凉州区古浪县和临夏县, 主要建设内容包括新建或改建道路 15 条, 开展相应的咨询培训活动项目贷款协 ; 定于 2015 年 5 月 25 日签订, 于 20 巧年 8 月 21 日生效, 项目估算总投资为 138, 万元, 其中世界银行贷款总额为 15,000 万美元, 折合人民币 91,50 仓 00 万元贷款期 25 年 ( 含宽限期 6 年 ), 预计于 2021 年 6 月 30 日关账. 2. 财务报表编制范围本财务报表的簖制范围包括武威市凉州区项目办古浪县项目办和临夏县项目办的财务报表 3. 主要会计政策 3.1 本项目财务报表按照财政部世界银行贷款项目会计核算办法 ( 财际字号 ) 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 按照中国人民银行 2015 年 12 月 31 日汇率, 即 USD 卜人民币元 4. 报表科目说明 1l

14 4.1 项目支出 2015 年项目支出人民币 75,023, 元, 累计支出人民币 75,023, 元, 占总投资计划的 5.41% 4,2 货币资金 2015 年 12 月 31 日货币资金余额为人民币 2,634, 元, 比年初增加人民币 2,634, 元,4.3 预付及应收款 2015 年 12 月 31 日余额为人民币 100,00.00 元, 为临夏县项目办应收永靖建筑工程公司的项目电力设施改道迁移费发票人民币 10 仇元 4 耳项目拨款 2015 年 12 月 31 日余额为人民币 26,322, 元, 是县 ( 区 ) 级到位的配套资金. 项目计划配套资金总额人民币 472,682, 元, 截至 2015 年 12 月 31 日到位配套人民币 26,322, 元, 占计划的 5.57% 4.5 项目借款 2015 年 12 月 31 日余额为人民币 2,435, 元, 其中, 国际复兴开发银行贷款额为 375, 粎元, 折合人民币 2,435, 元截至年 12 月 31 日, 累计提取世界银行贷款资金 375, 美元, 占贷款总额的 0.25% 全部为世行贷款先征费 4.6 应付款 2015 年 12 月 31 日余额为人民币 49,008,293,96 元, 其中, 临夏县子项目 : 应付银幼厦集团快速通道至新集镇连接段工程进度款人民币 13,147, 元, 应付银幼厦集团快速通道至尹集镇连接段工程进度款人民币 9,662, 元, 应付江苏交通科学研究院项目勘察设计费人民币 3,908, 元, 应付兰州大学环评报告编制费人民币 106,

15 元, 应付借入临夏县财政局项目周转金人民币 19,900,00.00 元, 应付甘肃昭通路桥公司马麻三级公路质量保留金人民币 1,258,73.37 元, 应付银幼厦集团快速通道至新集镇连接段工程质量保留金人民币 541, 元, 应付银幼厦集团快速通道至尹集镇连接段工程质量保留金人民币 351, 元 ; 武威市子项目 : 应付兰州大学应用技术研究环评编制费人民币 99, 元, 应付武威市土地勘测规划院测绘费人民币 32, 元, 应付江苏交通科学研究院勘察设计费人民币 500, 元, 应付兰州大学的环评报告费人民币 10 几元, 应付武威土地勘测设计院测绘费人民币 68, 元, 应付河北水利勘测院的水保方案费人民币 128, 元, 应付中海建招标代理费人民币 600, 元, 应付河海大学移民方案簖制费人民币 26 仇元 4.7 留成收入 20 巧年 12 月 31 日余额为人民币 3,491,55 元, 主要是银行存款利息收入 5. 专用账户使用情况截至 2015 年 12 月 31 日, 本项目省级专用账户尚未开设 6. 其它需要补充的说明的情况项目总投资变更说明 :2015 年 9 月, 世行评估团队对甘肃统筹城乡基础设施建设项目进行了最终评估, 在评估中, 为了减轻地方配套资金压力, 在世行贷款总金额不变的情况下, 将原来的项目内容进行了调整, 其中武威市子项目核减金额为人民币 37, 万元, 临夏县子项目核减金额为人民币 14, 万元, 核减后项目总投资为人民币 138, 万元 13

16 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview World Bank Loan Gansu Rural-Urban Integration Development Infrastructure Project (No.8480-CN) is the project development objective is to provide more convenient transportation between the urban and rural connectivity services for residents in Wuwei City and Linxia County. Project involves Liangzhou District of Wuwei City, Gulang County and Linxia County, the main construction contents include 15 new or renovated roads, carry out the corresponding consulting, training activities. The Loan Agreement was signed on May 25, 2015 and became effective on Aug. 21, The estimated total amount is RUB 1,387,682,900 Yuan, in which World bank loan RNIB US$15,1000,000.00, converted into RUB was 915,000, Yuan. the loan will have a 25-year term including a grace period of 6 years. The account of the project will.be...closed on June. 0, Scope of the Financial Statements The scope of the financial statements cover the financial statements of Wuwei City Liangzhou District PMO, Gulang County PMO and Linxia County PMO. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of 4ccounting Methods for the World Bank Financed Project (CaYizi[2000]N6.13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January I to December The accrual basis and the debit/credit double entry bookkeeping method are adopted. RUB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2015 of the People's Bank of China, which was USDI= RMB Yuan. 4. Explanation of Subjects 4. 1 Project expenditures 14

17 The project expenditure in 2015 was RMB 75,023, Yuan, cumulative expenditure RMB 75,023, Yuan, which accounted for 5.41% of the total investment plan Cash and Bank Up to December 31, 2015, the balance was RMB 2,634, Yuan. Increased RMB 2,634, Yuan than the year beginning Prepaid and Receivable Its balance on December 31, 2015 was RMB 100, Yuan, Linxia PMO receivable Yongjing County Construction Company project power facilities diversion removal costs RMB 100, Yuan. 4.4 Project Appropriation Funds The balance on December 31, 2015 was RMB 26,322, Yuan, mainly County (District) level counterpart funds. Project total counterpart funds is RMB 472,682, Yuan. By the end of Dec. 31, 2015, counterpart funds in place was RMB 26,322, and accounting for 5.57% of the plan. 4.5 Project Loan The balance on December 31, 2015 was RMB 2,435, Yuan, in which IBRD loan US$ 375,000.00, converted into RMB was 2,435, Yuan. By the end of Dec. 31, 2015, accumulative withdraw World Bank loan funds UD$ 375,000.00, accounting 0.25% of total loan, all are World Bank loan front-end fees. 4.6 Payable The balance on December 31, 2015 was RMB 49,008, Yuan, in which Linxia County subproject, payable Yinguangxia Group Fast Track to a Xinji Town connection section progress payments RMB 13,147, Yuan; payable Yinguangxia Group Fast Track to a Yinji Town connection section progress payments RMB 9,662, Yuan; payable Jiangsu Transportation Research Institute project survey and design fees RMB 3,908, Yuan; payable Lanzhou University Environmental Impact Assessment Report preparation fees RMB 106, Yuan; payable Linxia County Finance Bureau project borrowing working capital RMB 19,900, Yuan; payable Gansu Zhaotong Road and Bridge Company Mama C-level road quality retention RMB 1,258, Yuan; payable Yinguangxia Group Fast Track to 15

18 a Xinji Town connection section quality retention RMB 541, Yuan; payable Yinguangxia Group Fast Track to a Yinji Town connection section quality retention RMB 351, Yuan. Wuwei subproject, payable Lanzhou University Application Technology Environmental Impact Assessment preparation fee RMB 99, Yuan; payable Wuwei City Land Surveying and Planning Institute surveying and drawing fee RMB 32, Yuan; payable Jiangsu Transportation Research Institute project survey and design fees RMB 500, Yuan; payable Lanzhou University Environmental Impact Assessment Report preparation fees RMB 100, Yuan; payable Wuwei City Land Surveying and Planning Institute surveying and drawing fee RMB 68, Yuan; payable Hebei Water Survey and Design Institute of Soil and Water Conservation fee RMB 128, Yuan; payable COCITC tender agent fee RMB 600, Yuan, payable Hehai University immigration programming fees RMB 260, Yuan. 4.7 Retained Earnings The balance on December 31, 2015 was RMB 3, Yuan, mainly interest earned of bank deposit. 5. Special Account By the end of Dec. 31, 2015, the project provincial level has not yet opened Special Account. 6. Other Explanation for the Financial Statements The total investment change description. In Sep. 2015, World Bank assessment team conducted a final evaluation for Gansu Rural- Urban Integration Dvelopment Infrastructure Project. In the assessment, in order to alleviate pressure on local counterpart funds, the total amount World Bank loans remain unchanged, the original project content has been adjusted, wherein Wuwei City subprojects subtract the amount of RMB million Yuan, Linxia County subprojects subtract the amount of RIMB million Yuan, project total investment after subtract the amount of RMB million Yuan. 16

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