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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Ningbo Municipal Audit Office of the People's Republic of China Audit fw 4 V4 Report C NINGBO AUDIT REPORT [ NO.30 Project Name: Ningbo Municipal Solid Waste Minimization and Public Disclosure Authorized Recycling Project Financed by the World Bank 9 : 8250-CN Loan No. : 8250-CN Project Entity: World Bank Loan Project Management Office of Ningbo Accni Yea: Accounting Year:

2 目 ContentS 一审计师意见,.,,.,,,.,....,....,, 一 1 1.Auditor,5 opinion...,,,,....,...., 二财务报表及财务报表附注, 二,,.,,.,.,.,.,, 二,.,..,.,.,,.,, 二,.6 11.Financial Statements and Notes to the Financial Statemellts ( 一 ) 资金平衡表二,.,.,., 二,.,.,,.,., 二,,..,, 一, 一 ~, 1.Balance Sheet,.,..,.,,....,..,.,..,.,.., ( 二 ) 项目进度表,,.,.,.,,,.,.,,.,.,, 二,.,, 二,.,,.,.,..,.., ,Summary of Sources and Uses of Funds by Project Component.,,, 二,,, 二 8 ( 三 ) 贷款协定执行情况表...., Statement ofl 哪 lementation ofloanagreernent....,, 二 10 ( 四 ) 专用账户报表...., 二 11 iv.speeial Account Statement....,...,,,,,,.,.,.,.H ( 五 ) 会计报表附注.,....,....,., 二 13 V+N0teS to the FinanCial StatemCntS....,...., 二 16 三审计发现的问题及建议,,.,,.,.,,,.,.,.,, 二, 二,,.,,,,,.,,,, 二,., 二, Audit Findings and Recommendations.,..,,,.,.., 二,.., 二 21 录 1

3 一审计师意见审计师意见宁波市世界银行贷款项目管理办公室 : 我们审计了世界银行贷款宁波城镇生活废弃物收集循环利用项目 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 ) 项目执行单位及宁波市财政局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宁波市财政局的责任, 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 j 哈当的审计程序, 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

4 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, 公允反映了宁波城镇生活废弃物收集循环利用项目 2014 年 12 月 31 日的财务状况及截至该日同年度的财务收支项目执行和专用账户收支情况 ( 四 ) 其他事项本期内宁波市财政局未向世界银行报送提款申请书本审计师意见之后, 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产 - 争彼沛 J 计育二二汀阵六丹,r 才三日议谕盒痴乡地址 : 中国宁波市江东区宁穿路 2001 号 2 号楼 7 楼邮政簖码 : 电话 :86 一 0574 一传真 :86 一 0574 一

5 1. Auditor's Opinion Auditor's Opinion To The World Bank Loan Project Management Office of Ningbo We have audited the special purpose financial statements (from page 6 to page 18) of Ningbo Municipal Solid Waste Minimization and Recycling 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, 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 Ningbo Municipal Finance Bureau'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 of the financial statements is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Ningbo Municipal Finance Bureau, 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. 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 3

6 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. 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 Ningbo Municipal Solid Waste Minimization and Recycling Project Financed by the World Bank as of December 31, 2014, 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 loan agreement. Other Matter Ningbo Municipal Finance Bureau has not submitted the withdrawal applications to the World Bank during the period. 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. Ningbo Municipal Audit Office of the People's Republic of China June 23,

7 Address: 7F, No.2 Building, No.2001, Ningchuan Road, Jiangdong District, Ningbo City, Zhejiang province, R.P. 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 Statements and Notes to the Financial Statements ( 一 ) 资金平衡表 1.Balance Sheet 资金平衡表 BALANCE SHEET 2014 年 12 月 31 日 (As ofdecember 31,2014) 项目名称 : 世界银行贷款宁波城镇生活废弃物收集循环利用项目 ProjectName:NinghoMuniciPalSolidWasteMinimizationandRecyclingPrOject6nancedbythew0ridBank 簖报单位 : 宁波市世界银行贷款项目管理办公室货币单位 : 人民币元荞后续 (TObecontinued) 6

9 2. Z.k 15 1, , T-L A A k 9A 0 "'I'Lt- 42 Cash on Hand Bond Fund Total Prepaid and Receivable 16 2, , Construrticat E\penditures 43 to be Offset LL 'AIM11 t, Including: World Bank Loan 17 -L, ) ILI ff 511 ft it Total Payable 44 L6333, ,511, Interest Receivable I v llkl ff 2411XPJ iimi 41 11: Lw 1,J ILf V R;O: At World Bank Loan is Includingn World Bank Commitment Fee Loan Interest Payable Receivable 45 FM Ilk ILI' V VUR 'i '- ft M ' W World Bank Loan Service- 19 World Bank Loan 46 Fee ReceiNrable Commitment Fee Payable jl' N t r IM UI IT Marketable Securities 20 JU 410 World Bank Loan 47 Service Fee Payable Al Pil "Pill ft it Al ft it 48 Total Fixed Assets Other Payables Pil fk Fixed Assets, Cost Appropriation of Fund 4: W, if wimv, Less: Accumulated 23 Retained Eamings 50 Depreciation lhh,'i 0:4,fa 14 Fixed Assets, Net 1141 t, i i,-mht -)5 Fixed Assets Pending Disposal 4r* ft 1"'I 5!1 j"49", Fixed Assets Losses in 26 Suspense I r 1 t7 M M ft ,119, ,633,06L ,119, ,631, Total Application of Fund Total Sources of Fund

10 ( 二 ) 项目进度表 11,Summary of Sources and Uses of Funds by Project Con1Ponellt 项目进度表 ( 一 ) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至 2014 年 12 月 31 日 (For the period ended December 31,2014) 项目名称 ; 世界银行贷款宁波城镇生活废弃物收集循环利用项目 Project Name:Ningbo MuniciPal SolidW 韶 te Minimization and Recycling Project financed by the world Bank 簖报单位 : 宁波市世界银行贷款项目管理办公室货币单位 : 人民币元. 井 8

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13 ( V9 ) -VA w P -1* iv. Special Account Statement *M * P 4K* SPECIAL ACCOUNT STATEMENT *,V A * 12 n 31 H (For the period ended December 31, 2014) Project Name: Ningbo Municipal Solid Waste Minimization and Recycling Project financed by Depository Bank. China Everbright Bank Ningbo Branch the World Bank Loan No CN AtM k: 8250-CN Account No. : Prepared by: Ningbo Municipal Financial Bureau ;V1VkM6,i Beginning Balance Part A-Account Activity for the Current Period At Currency: USD NO Amount V. J15. 3,000, Add: *)Yl 3,000,000,00 Total Amount Deposited this Period by World Bank 0,00 Total Interest Eamcd this Period irdeposited in Special Account _,q, ip jio_ Total Amount Refunded this Period to Cover Ineligible Expenditures A 11: 422, Dcduct 422, Total Amount Withdrawn this Period * J V I *c Li *w E ] E f % I I fl fl x t' -Elffi Total Service Charges this Period if not Included in Above Amount - Withdrawn w] *-;?Z 0 '),577, Ending Balance Uo7-9,PTo be continue)

14 B f): WQJ0!iFYlt Part B-Account Reconciliation Amount Amount Advanced by World Bank 3,000, Deduct: 2. G 4i ik0 Total Amount Recovered by World Bank 3. Outstanding Amount Advanced to the Special Account at the End of this Period 3,000, G R M A Ending Balance of Special Account 2,577,99940 Add: 5.it IJU ifk ARlA Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. iiia J]Ju! IM i4flwkm 422, Amount Withdrawn but not yet Claimed at the End of this Period 7. EqIP ittw W Ti &5 R Ir ) Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: Interest Earned (If Included in Special Account) * W 1 z )50 f O U RG i YO 3,000, Total Advance to the Special Account Accounted for at the End of this Period 12

15 ( 五 ) 会计报表附注财务报表附注 1. 项目概况世行贷款宁波市城镇生活废弃物收集循环利用示范项目贷款号为 8250 一 CN, 项目发展目标是通过进行垃圾源头分类和循环利用, 帮助宁波市在所选定的区内增加生活废弃物回收利用的数量和比例该项目由生活垃圾分类收集分拣和运输, 厨余垃圾处理, 项目实施支持, 能力建设和项目管理支持四个子项组成项目协定于 2013 年 7 月 4 日签订,2013 年 9 月 3 日生效, 预期贷款关账日期为 2019 年 3 月 31 日项目计划总投资为人民币巧.26 亿元, 其中世界银行贷款总额为 8, 00 万美元 2. 财务报表编制范围本财务报表由宁波市生活垃圾分类管理办公室 ( 简称市分类办 ) 编制的宁波市生活垃圾分类项目财务报表厨余垃圾处理项目财务报表及宁波市财政局专用账户报表合并而成 3. 主要会计政策 3.1 本项目会计核算执行世行贷款宁波城镇生活废弃物收集循环利用示范项目财务管理暂行办法 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 2014 年 12 月 31 日汇率, 即 usd 卜人民币元 4. 报表科目说明 4.1 在建工程 l3

16 2014 年年末在建工程余额 104,161, 元, 累计完成项目总计划的 6,83% 其中生活垃圾分类收集分拣和运输项目 69,777,182,58 元, 累计完成项目总计划的 6.30%; 厨余垃圾处理项目 25,824, 元, 累计完成项目总计划的 9,95%; 项目实施支持 3,997, 元, 累计完成项目总计划的 2.67%; 能力建设和项目管理支持 4,562, 元, 累计完成项目总计划的 52.44% 4.2 货币资金 2014 年年末货币资金余额 117,734,210,64 元, 其中世行专用账户存款额 2,577, 粎元, 折合人民币巧,774,1&.43 元 4.3 预付及应收款 2014 年年末预付及应收款余额 735, 元 4.4 项目拨款年年末项目拨款余额 200,538, 元其中 (l ) 市级配套资金即宁波市财政局拨至市分类办, 用于生活垃圾分类收集分拣和运输项目 72,000, 元 ; 用于厨余垃圾处理项目 30,000, 元 ;(2 ) 区级配套资金合计 98,538, 元, 包括海曙区财政局拨至海曙区分类办 1,702, 元 ; 江东区财政局拨至江东区分类办 33,534, 元 ; 江北区财政局拨至江北区分类办 41,500, 元 ; 勤州区财政局拨至勤州区分类办 15,588, 元 ; 镇海区财政局拨至镇海区分类办 3,100,000,00 元 ; 北仑区财政局拨至北仑区分类办 1,419, 元 ; 东钱湖旅游度假区财政局拨至东钱湖旅游度假区分类办 1,194, 元 ; 高新区财政局拨至高新区分类办 500, 元 4.5 项目借款 2014 年年末项目借款余额 3,200, 美元, 折合人民币 19,580, 元, 全部为国际复兴开发银行贷款额截至 2014 年 12 月 31 日, 累计提取世界银行贷款资金 3,200, 粎元, 占贷款总额的 4. 叨 % 其中 : 先征费累计提款 200, 美元, 占该类计划的 100. % 4

17 4.6 应付款 2014 年年末应付款余额 2,511,414,92 元 5. 专用账户使用情况本项目专用账户设在中国光大银行宁波分行, 账号为 , 币种为美元专用账户首次存款 300 万美元 2014 年支付 422, 粎元, 年末余额 2,577, 美元 6. 其他需要说明的事项项目资金平衡表中国际复兴开发银行贷款期末数与期初数之差与贷款协定执行情况表人民币本期提款数不一致是由于历年汇兑损益造成的 l5

18 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview The Loan No. of Ningbo Municipal Solid Waste Minimization and Recycling Project is 8250-CN. The project development objective is to assit selected districts in Ningbo Municipality to increase the volume and proportion of municipal solid waste recycled with processes for waste separation at source and recycling. The project is composed of four components: Municipal Solid Waste Separation, Collection, Sorting and Transportation, Kitchen Waste Treatment, Project Implementation Support, Capacity Building and Project Management Support. The Project Agreement was signed on July 4, 2013 and came into effect on September 3, The account of the project will be closed before March 3 1, The total investment of the project was RMBI,526,000, yuan, including USD 80,000, Consolidation Scope of the Financial Statements These financial statements encompass the consolidated financial statements of Ningbo Domestic Solid Waste Separation Project Management Office (SWPMO) for Ningbo Municipal Solid Waste Separation Project financial statement, Kitchen Waste Treatment Project financial statement as well as the Special Account Statement set in the Ningbo Municipal Finance Bureau. 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Interim Measures for Financial Management of Ningbo Municipal Solid Waste Minimization and Recycling Project Financed by the World Bank. 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. RMB is used as the recording currency of bookkeeping. 3.4 The exchange rate adopted in the financial statements was the exchange rate on December of the People's Bank of China, which is USD I RMB6.119 yuan. 16

19 4. Explanation of Subjects 4.1 Construction in Progress The balance for construction in progress by the end of 2014 was RMB 104,161, yuan, which accounted for 6.83% of total investment plan, among which RMB 69,777, yuan was for Municipal Solid Waste Separation, Collection, Sorting and Transportation, which accounted for 6.30% of the component's investment plan; RMB 25,824, yuan was for Kitchen Waste Treatment, which accounted for 9.95% of the component's investment plan; RMB3,997, yuan was for Project Implementation Support, which accounted for 2.67% of the component's investment plan; and RMB4,562, yuan was for Capacity Building and Project Management Support, which accounted for 52.44% of the component's investment plan. 4.2 Cash and Bank On December 31, 2014, the balance was RMB117,734, yuan including USD 2,577, in the Special Account of the World Bank, equivalent to RMB15,774, yuan. 4.3 Prepaid and Receivable The balance of prepaid and receivable by the end of 2014 was RMB 735, yuan. 4.4 Project Appropriation Funds The project appropriation funds on December 31, 2014 was RMB 200,538, yuan, including i. RMB 72,000, yuan was the counterpart funds allocated to SWPMO by Ningbo municipal finance Bureau for Municipal Solid Waste Separation, Collection, Sorting and Transportation Project, RMB 30,000, yuan was for Kitchen Waste Treatment Project. ii. RMB 98,538, yuan was the counterpart funds allocated to sub-pmo, including RMB 1,702, yuan was the counterpart funds allocated to Haishu sub-pmo by Haishu District finance Bureau; RMB 33,534, yuan was the counterpart funds allocated to Jiangdong sub-pmo by Jiangdong District finance Bureau; RMB 41,500, yuan was the counterpart funds allocated to Jiangbei sub-pmo by Jiangbei District finance Bureau; RMB 15,588, yuan was the counterpart funds allocated to Yinzhou sub-pmo by Yinzhou District finance Bureau; RMB 3,100, yuan was the counterpart funds allocated to Zhenhai sub-pmo by Zhenhai District finance Bureau; RMB 1,419, yuan was the counterpart funds allocated to Beilun sub-pmo by Beilun District finance Bureau; RMB 1,194, yuan was the counterpart funds allocated to Dongqian Lake Recreation Area sub-pmo by Dongqian Lake Recreation Area District finance Bureau; RMB 17

20 500, yuan was the counterpart funds allocated to the National Hi-tech Park sub-pmo by the National Hi-tech Park District finance Bureau. 4.5 Project Loan By the end of 2014, the project loan amount withdrawn from the World Bank was USD3,200,000.00, equivalent to RMB 19,580, yuan. As of , accumulated USD3,200, of the World Bank loan had been withdrawn, accounting for 4.00% of the total, among which the withdraw for the front-end fee was USD200,000.00, accounting for 100% of the category plan. 4.6 Payable The balance on December 31, 2014 was R-MB 2,511, yuan. 5. Special Account The Special Account of this project is set in China Everbright Bank Ningbo Branch with the account number of and USD as currency Unit. The initial Deposit of the Special Account is USD 3,000, The disbursement of the year was USD422, Thus, the ending balance was USD2,577, Other Explanation for the Financial Statements Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the IBRD loan in the Balance Sheet and Uses of Funds by Project Component and the amount of current year's withdrawals (disclosed in RMB) in the Statement of Implementation of Loan Agreement. 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