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1 Public Disclosure Authorized Hubei Provincial Audit Office of the People's Republic of China Public Disclosure Authorized Audit Report 1)kI (C2017] 46 -# HB AUDIT REPORT C 2017] NO.46 Public Disclosure Authorized Project Name: Xiaogan Logistics Infrastructure Construction Project Financed by the World Bank : 8613-CN Loan No.: 8613-CN Public Disclosure Authorized Project Entity: Xiaogan Logistics Infrastructure Construction Project Office 2016 Accounting Year: 2016

2 目 Contents 一审计师意见....,,,.., 二,,, Auditor&5 Opinion....,....,....,...., 3 二财务报表及财务报表附注二,,,.,..., 二, 二,... 5,11.Financial Statements and Notes to the Financial Stateme 址录 ( 一 ) 资金平衡表二,....,,, 一 ~ 一 5 1.Balance Sheet....,.., 二,,....,.,....,., ( 二 ) 项目进度表...,.,...,..., Su~ary of Sources and Uses offundsby Project Component.7 ( 三 ) 贷款协定执行情况表...,.,, 二,.,....,,,. 10 iii.statement oflmplementation ofl0anagreement, ( 四 ) 专用帐户报表...., 二,.,..,... n iv. Special Account Statemeni....,.,, 11 ( 五 ) 财务报表附注,....,...., 13 v.notes tothe Financial Statements....,,.,,,....,.. 16 三审计发现的问题及建议....,.,,.,,.19 m.audit Findings and Recornmendations,...,....,

3 一审计师意见审计师意见孝感市世界银行贷款物流基础设施项目管理办公室 : 我们审计了世界银行贷款物流基础设施项目 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 5 页至第 18 页 )o ( 一 ) 项目执行单位及湖北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湖北省财政厅的责任, 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, 为发表审计意见提供了基础 1

4 ( 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簖制, 公允反映了世行贷款孝感物流基, 础设施建设项目 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必 ( 四 ) 其他事项由于你办本年度未进行提款报账, 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, 妙地址 : 中国湖北省武汉市武昌区天鹅路 3 号邮政簖码 : 电话 :86 一 27 一传真 :86 一 27 一

5 1. Auditor's Opinion Auditor's Opinion To Xiaogan Logistics infrastructure Construction Project Office We have audited the special purpose financial statements (from page 5 to page 18) of World Bank Financed Xiaogan Logistics Inftastructure Construction Project, 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 HB 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 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 ftaud 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 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 3

6 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 Xiaogan Logistics Infrastructure Construction Project as of December 31, 2016, its financial receipts and disbursements, the project implementation and the receipts and disbursements of 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 Since your office did not make withdrawal application, we have no comment on it. 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. Hubei Provincial Audit Office of the People's Republic of China June 30, 2017 Address: No. 3 Tian'e Road, Wuhan City, Hubei 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

7 II. Financial Statements and Notes to the Financial Statements i Balance Sheet BALANCE SHEET A 31 1 (As of December 31, 2016) 044W: *S4####&tWUiR Project Name: Xiaogan Logistics Infrastructure Construction Project % A* : '*4 tijw-ir fk t4aa0 4AA ji 3P*: RAJ i Prepared by: Xiaogan Logistics Infrastructure Construction Project Office Currency Unit: RMB Yuan Beginning )j J Application of Fund Line No, Ending Balance Sources of Fund Line No Balance Beginning Balance Ending Balance Total Project Expenditure 000 7,574,250,00 Total Project Appropriation ,510,000,00 Funds Fixed Assets Transferred 2- Project Capital and Capital 29 Surplus 2, M#RT'(jli JM' t 4ARM9 Including: Grant Construction Expenditures to be disposed Fund 3, *rim le Invesiment Transferied-out Total Project Loan , ltf I 1, ,574, , ,00 Constction in Pirogress Total Projnct Investment Loan Investment Loan Receivable 6 ()9iM Ai{ ForeignLoan L, Including: World Bank Investment Loan Receivable - W9714YW f 17g Appropriation of Investment Loan Including:IDA 'u;lstinivt ,734,25000 In5D K't': amllttjtv,af inuluding: appropnation of world Bank investment 9 36 Technical Cooperation Loan Eqipment 0 (To be continued) Co-financing 5

8 Including. Equipment Losses in Suspense II - - ( M Domestic Loan 5-2 I Ti 4 - i t 2, 19C Total Cash and Bank Other Loan Cash in Bank la~i 13 - Appropriation of Investment i0 fift. Including: Speccial Account Including: Wrold Bank Loan Cash on Hand Bond Fund Total Pepaid and Receivable IS Construction expenditures to be 43 offset Including: Wrold Bank Loan interest Receivable ,00000 Total Payable it+ Wt; lmk-stjig World rank Loan Commitmeni Fee Receivable 18 Including World Bank Loan 45 Interest Payable World Bank Loan Service-fet Receivable 19 World Bank Loan Commitment 1t Fee Payable Marketable Securities 20 World Bank Loan Service Fee 47 Payable Total Fixed Assets Other payables Fixed Assets. Cost Ak: Less Accumuliaed Depreciation Appropriation of Fund Ii.I +, MIAA Retained Earmnigs 4L ro1t-p Mile Fixed Assets, net OhtAk A Other Earnings Fixed Assets Pending Disposal interest Earmed Fixed assets losses in suspense 26 S3 Total Application offund Total Sources of Fund 6

9 11.Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I A i H (For the period ended December 31, 2016) Project Name: Xiaogan Logistics Infrastructure Construction Project Prepared by: Xiaogan Logistics Infrastructure Construction Project Office Currency Unit: RMB Yuan Current Period Cumulative Project ilkir 4a Pl.49~t1- JRL STAi U it kji 9 * t k W, -,i l Component Current Cumulative Current year Current period period % Life of PAD Cumulative % Actual Budget Actual completed Completed Total Sources of Funds 7,244, ,244,250,00 100,00% 962,400, ,244, % International Financing 1,734, , % 637,400, % L IBRD (ttlitf) 1,734, , % 637,400, ,734, % 2. IDA ( 15 ff t 4# # ).E M Counterpart Financing 5,510, ,510, % 325,000, ,510, % Appropriation Funds- 319,490, % Dmt L ,490, % Domestic Loan (2) A Bond Fund Domestic Loan (1) [il@w State Appropriation 5,510, ,510, % 5, ,510, % 5,510, ,510, % 5.510, , % }fit- (To be continued) 7

10 Self iiivestmient Fund RE)ffiCi1 Total Application of Funds ,00 7, % 962, , , % (tim4 p ] by Project Component) N )VA ita Linking Logistics , % ,301, % ,951, % 323, ,951, % Vertical No, I Road (2) II 8 01W 1,311, , % , , % Horizontal No. 8 Road (2)A 50 # 1, , % 69,405, % Branch No.50 Road 2 W Jit Efficient Logistics 2,272, ,272, % 370, , % Logistics Information ,272, % % Management Building (2)RAfl 'it Public Information Platform ( A ' P b- - 21, % Q)E Intelligent , % Transportation System , % Strengthening 441, Interests , L4 Difference , AN$U R Change in Receivables 2. JA t Change in -330, , Payables 3. t itj AM Change in Cash and Bank 4. WL Other li RAi i1 ra;e A A i -j 4-( The notes are integral parts of the financial statements) 8

11 A1*1) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT II A R±J-iE ) 31 9 (For the period ended December 31, 2016) Project Narne:Xiaogan Logistics Infrastructure Construction Project Prepared by: Xiaogan Logistics Infrastructure Construction Project Office Currency Unit: RMB Yuan Project Xl, H A1M (Project Expenditure) Component Cumulative Assets Transferred TF Amount Construction Investments Work in 71 AUz l JE T tl Progress Expenditures Transferred- Fixed Current Intangible Deferred to be disposed out Asset Asset Asset Asset L~li~it Linking Logistics 5,301, , (1)0. l 01 Vertical No,l Road , (2) 8-1Y Horizontal No. 8 Road ,94 (3) 50 -'A Branch No.50 Road 929, , j &JA Efficient Logistic 2,272, ,272,75.002,272, (1) l M ARLogistics Information Management Building ,272, (2)RA'j Platform f~ff Public information ( Intelligent Transportation System 3.KYr)JVT]1 Insitutional Strengthening I^tif Total 7,574, ,574,

12 iii.statement of Implementation of Loan Agreement STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT AW1&i )A 31 E (For the period ended December 31, 2016) Project Name:Xiaogan Logistics Infrastructure Construction Project Prepared by: Xiaogan Logistics Infrastructure Construction Project Office Currency Unit: USD/ RMB Yuan Tl Loan Amount Curent-period Withdrawals Cumulative Withdrawals Category XIk USD USD RMB USD RMB -. TLIIt (Civil Works and Goods) (l)tf (Civial Works) (2)k*th (Goods) 17,230, Consulting Services and Training 2.830, (1)Ji!iM (Consulting Services) 2,510, (2)iV1 (training) 320, Y591T (Front-End Fee) 250,000,00 250, ,734, , , V11, -RJEARP (Special Account) - - -,i1 (Total) 100,000, , ,734, , ,734, !## 0) i i)( The notes are integral parts of the financial statements) 10

13 iv. Special Account Statement SPECIAL ACCOUNT STATEMENT,*J9; -Y A] 31 E (For the period ended December 31, 2016) Project Name:Xiaogan Logistics Infrastructure Construction Project Depository Bank: Industrial and commercial branch, shuiguohu bank A I: ,R #: 8613-CN Account No. : Loan No.: 8613-CN I: At $4W : iakl *kf Currency: USD Prepared by: The Finance Department of HB Province Part A-Account Activity for the Current Period Amount Beginning Balance Add: Total Amount Deposited this Period by World Bank Total Interesi Earned this Period if Deposited in Special Account Total Amount Refunded this Period to Cover Ineligible Expenditures Deduct: 4- WJ I ~4,A Total Amount Withdrawn this Period Total Service Charges this Period if not Included in Above Amount Withdrawn Ending Balance ( &To be continued) 11

14 H IVt): - 11 kd "W Part B-Account Reconciliation Amount Amount Advanced by World Bank Deduct: Total Amount Recovered by World Bank Outstanding Amount Advanced to the Special Account at the End of this Period Ending Balance of Special Account Add. 5. M JWs tli fm li k Amount Claimed but not yet Credited at the End of this Period Application No. Amount 10 6 AMA 4-L!A I jiv Amount Withdrawn but not yet Claimed at the End of this Period 7. flm'reciilh tj 6 r) Cumulative Service Charges (if not Included in Item 5 or 6) Deduct 8 JLEA/(A1l1S} Interest Earned (If Included in Special Account) 9 AMW* tefqi P & YM Total Advance to the Special Account Accounted for at the End of this Period 12

15 ( 五 ) 财务报表附注财务报表附注 1. 项目概况世行贷款孝感物流基础设施建设项目贷款号为 8613 一 cn, 旨在加强湖北省孝感物流园运营的连接性和效率该项目涉及孝感市临空经济区, 主要项目内容包括连接通道高效物流机构能力加强项目协议于 2016 年 5 月 26 日签订,2016 年 8 月 24 日生效, 预计 2021 年 6 月 30 日前关闭项目计划总投资为入民币 962,400,000 元, 其中世界银行贷款总额为 100, 000,000 美元, 折合人民币 637,400,000 元 2. 财务报表编制范围本财务报表的簖制范围为孝感市世界银行贷款物流基础设施项目管理办公室的财务报表及省财政厅专用账户报表 3. 主要会计政策 3.1 主要会计制度及编表范围本项目是根据国有建设单位会计制度和世界银行贷款项目会计核算办法进行会计核算的, 世界银行贷款项目会计核算办法为国有建设单位会计制度的实施细则项目财务报表包括世行贷款孝感物流基础设施建设项目资金平衡表项目进度表贷款协定执行情况表等 3.2 会计年度本项目会计核算年度采用公历年制, 以公历每年 1 月 1 日至 12 月 31 日作为一个会计年度 3.3 记账基础和计价原则本项目以权责发生制为记账基础, 以历史成本为计价原则, 采用借贷复式记账法记账 3.4 记账本位币 13

16 本项目以人民币为记账本位币 3.5 报表折算汇率, 按照中国人民银行 2016 年 12 月 31 日即 USDI = 人民币元口 3.6 在建工程科目核算方法本科目包括建安工程投资待摊投资等科目建安工程投资用于核算项目单位发生的构成项目建设投资支出的建筑工程和安装工程的实际成本待摊投资核算建设单位发生的构成基本建设实际支出的按照规定应当分摊计入交付使用资产成本的各项费用支出 4. 报表科目说明 4.1 在建工程 2 川 6 年 12 月 31 日, 待摊投资余额为人民币 7,574,250 元, 其中 : 勘测设计费人民币 3,200,000 元可行性研究费人民币 150,000 元国外贷款先征费人民币 1,734,250 元其他待摊投资人民币 2,490,000 兀 4.2 项目拨款 2 沮 6 年抢月 31 日, 项目拨款余额为人民币 5,510,000 元, 为孝感市政府拨付勘测设计费等 4.3 项目投资借款一国外借款 2 环年 12 月 31 日, 项目投资借款一国外借款余额为人民币 l,734,250 元, 其中 : 国际复兴开发银行贷款额为 25 认 000 美元, 折合人民币 1,734,250 元, 为世行贷款先征费 4.4 应付款 2016 年 12 月 31 日, 应付款余额为人民币 330,000 元, 为孝感市丰糔控股有限公司代项目办垫付土地预审及选址规划费用 l4

17 5. 世行贷款资金执行情况截至 2 沮 6 年 12 月 31 日, 该项目提款 250,000 美元, 折合人民币 1,734,250 元, 为付世行贷款先征费口 l5

18 v. Notes to the Financial Statements 1. Project overview Notes to the Financial Statements The Loan No. of Xiaogan Logistics Infrastructure Construction Project is 8613-CN. It aims at improving the logistics linkage and efficiency for Hubei Xiaogan Logistics Park. This project involves Xiaogan Linkong Economic Zone. The project content mainly includes connecting channels, achieving efficient logistics, and strengthening institutional capacity. The project agreement was signed on May 26, 2016, took effect on August 24, 2016, and plans to close before June The total planned investment of this project is RMB 962,400,000 yuan, in which USD 100,000,000 is from the World Bank loan equivalent to RMB 637,400,000 yuan. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the World Bank Financed Xiaogan Logistics Infrastructure Construction Project Office, as well as the Special Account set in the Provincial Finance Department. 3. Accounting Policies 3.1 Major Accounting System and Financial Preparation Scope The financial account of this project is carried out according to State-owned Construction Enterprise Accounting System and Accounting Methods for the World Bank Financed Project Accounting Methods for the World Bank Financed Project is the detailed implementation regulations of State-owned Construction Enterprise Accounting System. The financial statement of this project includes Balance Sheet, Summary of Sources and Uses of Funds by Project Component, and the Statement of Implementation of Loan Agreement of the World Bank Financed Xiaogan Logistics Infrastructure Construction Project. 3.2 Accounting Year In accounting practice, the Gregorian calendar year is adopted as the fiscal year of this project from January I to December Accrual Basis and Principle of Evaluation 16

19 The accrual basis, historic cost principle and the debit/credit double entry bookkeeping method are adopted. 3.4 Recording Currency of Bookkeeping RMB is used as the recording currency of bookkeeping. 3.5 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2016 of the People's Bank of China, which is USD 1= RMB yuan. 3.6 Accounting Method for Subject in Progress This subject includes construction and installation investment, amortized investment, etc. Construction and installation investment is used for calculating the actual cost incurred that is considered as the part of the project construction investment spending by the construction entity during construction and installation work. Amortized investment is used for calculating all kinds of expenditures incurred that is considered as the part of the actual infrastructure construction expenditure and shall be amortized into the cost of the used assets. 4. Explanation of Subjects 4.1 Work in Progress On December 31,2016, the ending balance of "amortized investment" was RMB 7,574,250 yuan, in which survey design fee was RMB 3,200,000 yuan, feasibility research fee was RMB 150,000 yuan, front-end fee of foreign loan was RMB 1,734,250 yuan and others were RMB 2,490,000 yuan. 4.2 Project Appropriation Funds On December 31,2016, the ending balance of "project appropriation funds" was RMB 5,510,000 yuan, which was allotted by Xiaogan government for the survey design. 4.3 Project Investment Loan - Foreign Loan On December 31,2016, the ending balance of "project investment loan - foreign loan" was RMB 1,734,250 yuan, in which USD 250,000 was the loan from International Bank for Reconstruction and Development equivalent to RMB 1,734,250 yuan, the front-end fee of the World Bank. 4.4 Payable On December 31,2016, the total ending balance of "payable" was RMB 330,000 yuan, which was paid by Xiaogan Fengxiang Holding Ltd. for land preliminary 17

20 examination and location planning, which shall be repaid by the project office. 5. Withdrawal of the World Bank Loan By the time of December 31,2016, USD 250,000, equivalent to RMB 1,734,250 yuan, has been withdrawn in this project as the front-end fee of the World Bank. 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