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1 Public Disclosure Authorized 30 JUN 2016 Public Disclosure Authorized Audit Office of Guangxi Zhuang Autonomous Region of the People's Republic of China [ Audit Report Public Disclosure Authorized t±w$y4.t C2016] 8-9 GX AUDIT REPORT C NO.8 Project Name: Guangxi Laibin Water Environment Project Financed by the World Bank & 9: CN Public Disclosure Authorized Loan No.: CN Project Entity: Laibin World Bank Project Management Office êì H$ : 2015 Accounting Year: 2015 r

2 Contents t~...i.w... I. Auditor's Opinion II. Financial Statements and Notes to the Financial Statements... 6 ( -) i. Balance Sheet... 6 ( -- * ) S ii. Summary of Sources and Uses of Funds by Project Component...8 (E-::)f iii. Statement of Implementation of Loan Agreement P iv. Special Account Statement (E-H) M -Th#iAtR,A v. Notes to the Financial Statements III. Audit Findings and Recormendations l I

3 口一审计师意见审计师意见来宾市世界银行贷款项目办公室 : 我们审计了世界银行贷款幼襼来宾水环境综合治理项目 2015 年 12 月 31 的资金平衡表及截至该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 ) 项目执行单位及幼襼壮族自治区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广西壮族自治区财政厅的责任, 这种责任包括 : 一 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, 并使其实现公允反映 ; 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 ) 审计责任州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一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, 我们实施了必一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门制, 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一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口

4 仁口我们相信, 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幼襼来宾水环境综合治理项目 20,5 年 12 月, 的财务状况及截至该同年度的财务收支项目执行和专用账户收支情况 ( 四 ) 其他事项我们还审查了本期内报送给世界银行的 LBST--001 至 LBST-O04 号提款申请书及所附资料我们认为, 这些资料均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彻拭雳卜入一中 ~ 矍岁 ~ 目口地址 : 中国幼襼壮族自治区南宁市民族大道 98 号邮政簖码 : 电话 :86 一 771 一传真 :86 一 771 一

5 I. Auditor's Opinion Auditor's Opinion To Laibin World Bank Project Management Office We have audited the special purpose financial statements (from page 6 to page IS) of Guarigxi Laibin Water Environment Project financed by the World Bank, which comprise the Balance Sheet as of December3l, 2015, 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. The Responsibility of Project Entity and the Finance Department of Guangxi Zhuang Autonomous Region 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 the Finance Department of Guangxi Zhuang Autonomous Region, 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 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 3

6 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 Guangxi Laibin Water Environment Project financed by the World Bank as of December 3 1, 2015, 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 We also examined the withdrawal application from No. LBST-001 to LBST-004 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for 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 Findings and Recommendations. Audit Of G a axi g Autonomous Region of the Peo 1 epub t ina June 23, 20 U4

7 Address: No. 98, Minzu Avenue, Nanning, Guangxi, P.R. China Postcode: Tel.: Fax: El5 The English translation is for the convenience of report users; please take the Chinese audit report as the only official version.

8 II. Financial Statements and Notes to the Financial Statements ( -) *t± fl3- i. Balance Sheet BALANCESHEET )A 31 H (As of December 3 1, 2015) O~ ~ ~ ~~ ß d0f ä ådu 9 j:y, ÊÎ Project Name: Guangxi Laibin Water Environment Project Financed by the World Bank Prepared by: Laibin World Ban k Project Management Office Currency Unit: RMB Yan ilj ½)]1M4i4 ki *110MMèlM Applicationi offund Beginning Balance Ending Balance Sources of Fund Beginning Balance Ending Balance Ttl Ål Pt di- 1 15,994, , Total Project , Total Project Expenditurs Appropriation Funds -l IM Ii ML. - 4 A.I'IIIJ lf - Project Capital and 29 - Fixed Assets Transferred Capital SurplUs 2. 11ir@pI l" l f3 Construction Expenditures 3 - Including: Grants 30 to be Disposed 3. Vli 3ý1, 1,2, ,5 85 Iinestiients Tronsferred-oit Total Projeel Loan 1,223, , o stt. i 5 15,994, Total Project , Construction im Progress Investmenl Loan I /I:l: f%cjjs f: ,54 Investmeni Loan Rceivable Foreign Lnan Incuding: World Bank 7 including IDA34 Investment Loan Receivable Appropriation ol'linvestment 8-1? 35 1, Loun [BRD Including :Appropriation of 9 - Technical 36 World Bank Investment Loan Cooperation j4tfl 1~40 3iirlIt Equipnment Co- Financing i r VTiIEibuJit{7841 t*1'k9 (2) 1l V] Q1CTK Ineliding: Equipmoent Losses Il - Dornestic L.oan 38 in Suspense , Total Cash and Bank Othier 1.0an 1. l ,257, Appropriation of 40 - Cash in Bank Ili ple fflao nclUding: World Bank 41 - Including. Special Accotunt Loan V 41 Cash on Hand Bond Fund rä ; ( To be continued) 6

9 Ä,~~~~ ~~ l -. f, ý11juf AýVikÄ Total Prepaid and Receivable Construction Expenditures 43 to be Olfset Including: World Bank Loan Interest Receivable World Bank Loan Commit1ent Fee 18 Including: World Bank 45 Receivable Loan Inzerest Payable J;14 lii: U1M -ýýgig,11) 1)11 MfiN ll?vtit7fl World Bank Loan Service World Bank Loan 46 Fee Receivable Commitnient Fee Payable Marketable Seurities World Bank Loan Service Fee Payable A. I'tiM I-<i AU to -&1 fl Total Fixed Assets Other Pavables Fixed Assets, Cost Appropriation of Fund Less: Accunulated ,880,02 Retained Earnings Deprceittijoni Fixed Assets. Net Fixed Assets Pending Disposal Vy IU El Nl 5ýi 1 )ý,, Fixed Assets Losses in Suspense , Total Application of Find 27 24,345, , , Total Sources of Fund 7

10 ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I 4X&g )F 31 B (For the period ended December 31, 2015) Project Name: Guangxi Laibin Water Environment Project Financed by the World Bank tsi 0t-44:ý l ýt- ff kl FP1É:AKFf5 Prepared by: Laibin World Bank Project Management Office Currency Unil: RMB Yuan Current Period Cumnulative.1Witlii 4WJ)'I2':. UJ 1 449H21&k. *01iý,J ýl JI I,h IJi iv itul-gd5 ~ il5l&e -7JIb I CUMU[ative CLITrent Period Current Period Current Period Lifeu ofpåd mulative Budget ACtual % Completed Actual Conpleted Total Sources ol Funds % % 1 PUl. 125,000, % ,801, % International Financing 1. itii)u A-1 IBRD) ,000, , % , % k1 ý rz % 296,138, ,57% Counterpart Financing <3_; I Uni lt0 I li ÅMO Total Application o1-funds (by Projcc Component) 199, % 796,138, , % 1.i 1i» 4l:, 92, ,41% 368,661, , % River Flood Risk Reduction 2.ä')tM c T)jíf: , , % ,833, % Improving Urban Drainage Techlical Assistance and 782, % % Capacily Building 4. li l l ilj Project Management and 2.032, , % 8.130, ,166, % Supervision 51, , Change in Receiva-bles , , ChIange in Payables ,257, Change in Cash and Bank 4 R-L 19A Offi8

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13 uj 29 ) tå Å )5&;k iv. Special Account Statement * m * p SPECIAL ACCOUNT STATEMENT & ý 2 A ) I H (For the period ended December «31,2015) tý 4 ik 4t 9,ý IfK 1-9 3t, 711ý1 3ýT ý1 9,ý Aä 1,1 ik ýi Ik lit jl Pi-oject Name: Guangxi Laibin Water E- tiviroiimeiit Depository Bank: Nanning Branch of Project Financed by the World Bank lndustrýal Bank Co, Ltd. P, kk-37: CN Xjý: Loan No.: CN ACCOLmt No.: ruir-94å: n ffi # - X- Prepared by: The Finance Department of Guangxi Currency: USD Duana Autonornous Region A äý-. Pari A-AcrOLLnt Activity rot the Current Period Ainount Beginning Balancc 0.00 jfl å i: Add: ýý41 Tälal Amount Deposited tilis Period by, World Bank 1ý Y Tolil InteresL Earned this Period il Deposited in Special Account l 7, , ,74 Total Arnount Refunded fflis Period to Cover Ineligible ExperiditUCS x ý 151: Delucý Tolnl Aniount Wiffidram 01 is Period 2, ,i ý ý u i i Z ý-j i, r,, ý -i A 1111 ffli ý11 rn a F9 YX 11Y -k Total Smice Charges (iiis Period if not Ineladed in AbDve Aniottni 24,00 Wiflidrami lull: 1b99 rndirip Balince 4, äý To be continued

14 Part B-Accouni Reconciliation Amoumt Amount Advanced by the World Bank Deduct: 2. lä î? M Total Amount Recovered by World Bank 3. 4WBUJ*tII!iK:) Xfl/' j9%j Outstanding Arnouni Advanced to the Special Account at Iie End of this Period 4. Oi)s'Wd/W Ending Balance ol'special Account 1,Jbi Add: 4'804, Anount Claimed but not yet Credited at the End of this Period '0 %J Application No. Amount 6. 1%, : L'fH.l Hi'- tiih'i4rlk4% M2 1Amoant Withdran but not yet Claimed at the End of this Period 7. M] F7 10 W!- 1jdl i(t411it l~ 5 $1 6.t11) Cumulative Service Charges (If not Included in Itern 5 or 6) Dediut: 8. flj'x 1 <Àll!ki'i+4Y) Interest Enraed (If licluded in Special AccountI) Total Advance to the Special Account Accounted for at the End of this 5.000, Period 12

15 口 ( 五 ) 财务报表附注财务报表附注 1. 项目概况曰世界银行贷款幼襼来宾水环境综合治理项目贷款号为 8249 CN, 旨 U 在通过该项目的实施, 加强来宾市城区洪水风险管理及内涝治理, 降低来宾市在项目选择地区的洪水风险和改善排水 ( 涝 ) 系统主要项目内容包括降低江河洪水风险改善城区排水 ( 涝 ) 功能技术援助能力建设及项目管理和监管项目协议于 2013 年 7 月 4 签订,2013 年 11 月 8 生 U 效, 预计 2019 年 1 月 31 前关闭项目计划总投资为人民币 796,138,600 元, 其中世界银行贷款总额为 80,000,000 美元, 折合人民币 500,000,000 元口 2. 财务报表编制范围本财务报表的簖制范围包括来宾市世界银行贷款项目办公室和来宾市桂中水城开发投资有限责任公司的财务报表及广西壮族自治区财政厅专用账户报表坦 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 2 号的要求编 $lj 3.2 会计核算年度采用公历年制, 即公历每年 1 月 1 至 12 月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 U 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 汇率, 即 USD 卜人民币 6,4936 元

16 口目 4. 报表科目说明 4.1 项目支出 20 巧年项目支出人民币 29,266, 元, 累计支出人民币 45,261, 元, 占总投资计划的 5,69% 4.2 货币资金 U20 巧年 12 月 31 货币资金余额为人民币 50,257, 元, 比上年增加人民币 41,934, 元, 其中来宾市世界银行贷款项目办公室银行存款账户余额人民币 14,208,89 元项目业主来宾市桂中水城开发投资有限责任公司银行存款账户余额人民币 19,047, 元, 专用账户存款折 LJ 合人民币 31,195, 元 4.3 预付及应收款扫款 20, 年 2 月 3 余额为人民币 0,369, 元主要是预付工程 4.4 固定资产 2015 年 2 月 3 余额为人民币 5, 元主要是办公设备 4.5 项目拨款 2015 年 12 月 31 余额为人民币 57,959, 元, 全部是市级到位的配套资金项目计划配套资金总额人民币 2%,138, 元, 截至 2015 年 12 月 31 到位配套资金人民币 57,959, 元, 占计划的 19,57% U 4.6 项目借款 2015 年 12 月 31 余额为人民币 46,801, 元, 其中 : 国际复兴开发银行贷款额为 7,207,33. 巧粎元, 折合人民币 46,801, 元截至 2015 年 12 月 31, 累计提取世界银行贷款资金 7,207,333,15 粎元, 占贷款总额的 9.01% 其中: 土建和货物类累计提款 2,007,333. 巧粎元, 占该类计划的 2.57%; 项目先征费 200, 美元 ; 周转金 &

17 已 5,000, 粎元 ; 咨询服务和培训类提款尚未发生.7 应付款 2015 年 12 月 31 余额为人民币 1,136, 元, 主要是应付各施工单位的工程款,8 留成 } 入 2015 年 12 月 31 余额为人民币 25, 元, 主要是银行存款利息收入, 其中专用账户银行存款利息收入 12, 元 5. 专用账户使用况本项目专用账户设在兴业银行南宁分行营业部, 账号为 , 币种为粎元专用账户首次存款 5,000, 美元曰 2015 年年初余额 0.00 粎元, 本年度回补 7,007,333, 巧美元, 利息收入 Ul, 粎元, 本年度支付 2,205,252,87 美元, 年末余额 4,804,005,02 美兀 6. 其他需要说明的事项 U 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项目进度表中相应本期发生额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目

18 v. Notes to the Financial Statements 1. Project Overview Notes to the Financial Statements The Loan No. of Guangxi Laibin Water Environment Project Financed by the World Bank is CN. It aims to enhance the risks management on flood and waterlog control in Laibin urban areas, reduce flood risks and improve drainage in selected areas of Laibin city. The main project activities include river flood risk reduction, improving urban drainage, technical assistance and capacity building, and project management and supervision. The Project Agreement was signed on July 4, 2013 and came into effect on November 8, 20 1 '). The account of the project will be closed before January 31, The total investment plan of the project was RMB796,138,600 yuan, among which the total World Bank loan amount was USD80,000,000, equivalent to RMB500,000,000 yuan. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of Laibin Would Bank Project Management Office and Laibin Water Investment Company, as well as the Special Account set in the Finance Department of Guangxi Zhuang Autonomous Region. 3. Accounting Policies I The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project (Caijizi[2000]No.13) 33.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January I to December') 1. The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bool&eeping. 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 is USDI= 16

19 RMB yuan. 4. Explanation of Subjects 4.1 Total Project expenditures The project expenditure in 2015 was RMB29,266, yuan, and the cumulative expenditures were RMB45,261, yuan, which accounted for 5.69% of the total investment plan. 4.2 Cash and Bank On December 31, 2015, the balance was RMB50,257, yuan with an increase of RMB41,934, yuan compared with that of the last year, including the bank account balance of Laibin World Bank Project Management Office of RMB14, yuan and the bank account balance of Laibin Water Investment Company of RMB 19,047, yuan, and the finds in the Special Account were converted to RMB31,195, yuan. 4.3 Prepaid and Receivable Its balance on December 31, 2015 was RMB10,369, yuan, mainly the prepayment for project construction. 4.4 Fixed Assets Its balance on December 31, 2015 was RMB35, yuan, which was mainly the office equipment. 4.5 Project Appropriation Funds The balance on December 31, 2015 was RMB57,959, yuan, which was the counterpart funds allocated by the city level. The total planned counterpart funds of this project were RMB296,138, yuan. By the end of December 31, 2015, RMB57,959, yuan of the counterpart funds had been allocated, which accounted for 19.57% of the plan. 4.6 Project Loan The balance on December 31, 2015 was RMB46,801, yuan, including the IBRD loan USD7,207,333.15, equivalent to RMB46,801, yuan. By the end of December 31, 2015, accumulated USD7,207, of the World Bank loan had been withdrawn, accounting for 9.01% of the total, among which the withdrawal for works and goods was USD2,007,333.15, accounting for 2.57% of the category plan; the withdrawal for front end fee 17

20 was USD200,000.00; the withdrawal for imprest fund was USD5,000,000.00; the category of consultant service and training hadn't been withdrawn yet. _j 4.7 Payable The balance on December 31, 2015 was RMB1,136, yuan, mainly payable civil works to constructors. 4.8 Retained Earnings The balance on December 31, 2015 was RMB25, yuan, mainly interest earned of bank deposit, including the interest in the Special Account of RMB 12, yuan. 5. Special Account The Special Account of this project is set in Nanning Branch of Industrial Bank Co., Ltd., with the account number of , and USD as currency Unit. The initial Deposit of the Special Account is USD5,000, The beginning balance of 2015 was USDO.00 and the reimbursement in the year was USD7,007, This year the interest earned was USD1, and the disbursement was USD2,205, Thus, the ending balance was USD4,804, 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, the current year's loan received in the Summary of Sources 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.

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