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1 Public Disclosure Authorized Beijing Municipal Audit Office of the People's Republic of 29 JUN 2016 China Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Audit Report Aw4k (2016) 4 #_' BEIJING AUDIT REPORT (2016) NO.4 Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF A TF CN Grant No.: TF CN Project Entity: Beijing Municipal Finance Office it * : 2015 Accounting Year: 2015

2 目录 ContentS 一审计师意见...,.,...,,.,, 二,,,,, 二,,, 二, 1 工.Auditor&sopinfon...,...., 二财务报表及财务报表附注二,...,...,,.,...,, Financial Statemeflts and Notes to the Financial Stateme 爪 s,..,... 5 ( 一 ) 资金平衡表...., 二 5 1.Balance Sheet.,,,,., 二,,....,.,,..,,..,....,, 5 ( 二 ) 项目进度表.,..,.,...,..,,.,....., Summary ofsources andusesoffundsbyprojectcomponent,. 7 ( 三 ) 赠款协定执行情况表.,.., 二,,...,...,.,, Statement ofln 邓 lementation of Grant Agreement,,,,., 二,,,,,. 8 ( 四 ) 专用账户报表...., iv. Special Account statement 二,..,,.,,.,.,...., 二,.,..,.,., 9 ( 五 ) 财务报表附注., v.n0testothefinancialstatements,.,.,,,.,,,,...., 15 三审计发现的问题及建议...., A 而 it Findings and Recommendations 二,,.,,.,....,20

Summary ofsources andusesoffundsbyprojectcomponent,. 7 ( 三 ) 赠款协定执行情况表.,.., 二,,...,...,.,,... 8 111.Statement ofln 邓 lementation of Grant Agreement,,,,., 二,,,,,. 8 ( 四 ) 专用账户报表.

3 一审计师意见审计师意见北京市财政局 : 我们审计了全球环境基金 (GEF) 赠款中国城市建筑节能和可再生能源应用项目 20 巧年 12 月 31 日的资金平衡表及截至该日同年度的项目进度表赠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 ) ( 一 ) 项目执行单位及北京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赠款协定执行情况表及专用账户报表是你局的责任, 这种责任包括 : 1. 按照中国的会计准则会计制度和本项目赠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, 慈体列报我们相信, 我们获取的审计证据是适当的充分的, 为发表审计 l

按照中国的会计准则会计制度和本项目赠款协定的要求编制项目财务报表, 并使其实现公允反映 ; 2.

4 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赠款协定的要求编制, 公允反映了 GEF 赠款中国城市建筑节能和可再生能源应用项目 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和专用账户收支 I 清况 ( 四 ) 其他事项我们审查了本期内由北京市财政局报送给世界银行的第 02 至 04 号提款申请书及所附资料我们认为, 这些资料均符合赠款协议的要求, 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议中公地址 : 中国北京市丰台区菜户营甲 2 号邮政簖码 : 电话 :86 一 010 一传真 :86 一 010 一

送给世界银行的第 02 至 04 号提款申请书及所附资料我们认为, 这些资料均符合赠款协议的要求, 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

5 1. Auditor's Opinion Auditor's Opinion To Beijing Municipal Finance Office We have audited the special purpose financial statements (from page 5 to page 18) of Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF 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 Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Beijing Municipal Finance Office's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Grant Agreement and the preparation of the Special Account Statement is the responsibility of Beijing Municipal Finance Office, 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 grant 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 Goveinment 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. In making those risk assessments, the auditor considers intemal control relevant to the entities' preparation and fair 3

Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements.

6 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 Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF as of Dec 31, 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 grant agreement. Other Matter We also examined the withdrawal application from No.02 to No.04 and the attached documents submitted to the GEF during the period. In our opinion, those documents comply with the project grant agreement and can serve as basis for grant 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. Beijing Municipal Audit Office of the People's Republic of China June 17th, 2016 Address: No. 2A Caihuying, Fengtai District, Beijing, P.R. China Postcode: Tel.: Fax:

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

7 I. Financial Statements and Notes to the Financial Statements ( - ) if -i r &; i. Balance Sheet J;h,~* GEF BALANCE SHEET ] 31 H (As of December 31, 2015) + $N ±JT 4 ' Z R,rJ)l Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF A4R*,ft: AL)P7T tjtkat9 ly44 RRfly Prepared by: Beijing Municipal Finance Office Currency Unit: RMB Yuan Application of Fund ne Beginning Balance Ending Balance Sources of Fund Lne Beginning Balance Ending Balance Total Project Expenditures 1 3,071, ,276,343 Total Projct 28 7,739, Appropriation Funds Fixed Aets T2 Fixed Assets Transferred - - Project Capital and Capital Surpluas MAMIMIL 3M Construction Expenditures 3 - Including: Grants 30 to be Disposed 3. 0th&i? ,447, ,514, Investments Transferred-out Total Project Grant 1.L 4. aegtl&i Construction in Progress Total Project 32 Investment Grant -.S Pk? R flij () MAX 33 2,447, ,514, Investment Loan Receivable ForeignGrant 3t :'l fh~tft1mvh$. -AVJ1T: 3fRWt Including: World Bank 7 Including: IDA 34- Investment Loan Receivable Appropriation of Investment 8 35 Loan IBRD Including :Appropriation of Technical 36 - World Bank Investment Loan Cooperation n.u10 Equipment Co- Financing , - A9:ASH ER(2) Including: Equipment Losses [.R Domestic Loan 38 in Suspense TL. AMfi~tixI-t 12 7,117, , AIf 9 Total Cash and Bank Other Loan 1q ±M.tAIIMMh&4 Cash in Bank 13 7,117, , Appropriation of 40 - Investment Loan Ili SPi A n 14 2,131, , Including: World Bank 41 - Including: Special Account Loan 2. N Cash on Hand Bond Fund )ik (To be continued)

GEF A4R*,ft: AL)P7T tjtkat9 ly44 RRfly Prepared by: Beijing Municipal Finance Office Currency Unit: RMB Yuan Application of Fund ne Beginning Balance Ending Balance Sources of Fund Lne Beginning

8 Ttal Prp d eceivable ,092, Construction Expenditures 43 - to be Offset Including: World Bank Loan 17 - Total Payable , Interest Receivable World Bank Loan Including: World Bank 45 - Commitment Fee Loan Interest Payable Receivable World Bank Loan Service World Bank Loan 46 - Fee Receivable Commitment Fee Payable Marketable Securities 20 - World Bank Loan 47 - Service Fee Payable Al IflME ±ioit 21 Al 5K3 T tt 48 - Total Fixed Assets Other Payables I ib Fixed Assets, Cost Appropriation of Fund Less: Accumulated 23 Retained Earnings 50 Depreciation Fixed Assets, Net Fixed Assets Pending Disposal W4 in Wt Pi 5Ak 26 Fixed Assets Losses in Suspense To tal Iti A off27 10,188, ,921, ,188, ,921, Total Application of Fund Total Sources of Fund

Fee Payable Marketable Securities 20 - World Bank Loan 47 - Service Fee Payable Al IflME ±ioit 21 Al 5K3 T tt 48 - Total Fixed Assets Other Payables I ib 22 49 - Fixed Assets, Cost Appropriation of

9 Qz:-) *ta)k ii. Summary of Sources and Uses of Funds by Project Component SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I txam H (For the period ended December 31, 2015) Thti t GEE IP * 9 kl_tf± T,M, Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF Prepared by: Beijing Municipal Finance Office Current Period Currency Unit: RMB Yuan *M TWit Cumulative Total Sources of Funds Current Cu Ri Current Ilit Ajg Wit5EARi Current Period UCumulative % Period Actual Period % Life of PAD Cumulative Actual Budget Completed 7,592, ,672, % 42,364, ,514, % t ntm F 7,592, ,067, % 28,035, ,514, % Intemnational Financing GEF Counterpart Financing 7,592, ,067, % 28, ,514, % ,739,573, % 14,329, % Total Application of Funds (by 7,592, ,205, % 42,364,000,00 5,276,343,00 12,45% Project Component) I - kf,1 KW A$X eijing Municipality studies and , % 5,607, , % analyses i&koimprovement of policies nd iplmpementn capaci 5,240, ,457, % 24,297, ,750, % Beijing Municipality 3. 4PX N4 $. Scali Commercially Viable Rooftop Solar Pbotovoltaic Deployment Scalingup, 2,351, , % 12,460, ,369, %. -5,877, ,238, Difference Ca einreial Change in Receivables - 1,092, ,092, ' Et Change in Payables -406, ,988, ,564, ,052,12 Change in Cash and Bank 4. -A'i Other 7

kl_tf± T,M, Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF Prepared by: Beijing Municipal Finance Office Current Period Currency Unit: RMB Yuan *M

10 于羹 {

11 iv. Special Account Statement + ) q J k P SPECIAL ACCOUNT STATEMENT **a-:k 2015 * 12 A 31 6 (For the period ended December 31, 2015) 4. It-: G E F 3 pik;fftvl: k1 T-WT4ffTJ1hV ht A rl A * 9 Depository Bank: The Business Department Project Name: Urban-Scale Building Energy of the Headquarters, Bank of Beijing Efficiency and Renewable Energy Project klf; granted by GEF Account No. : )PIM-5-: TF CN 1y TP '4' - A F Grant No.TF CN Currency: USD Prepared by: Beijing Municipal Finance Office A %3. Part A-Account Activity for the Current Period Amount 0310't ;V 348, Beginning Balance WR: Add: *M1#fTH*'S9 603, Total Amount Deposited this Period by World Bank *n1fil 'aa Total Interest Earned this Period if Deposited in Special Accoant * M T * 4? z d" Y1 Z IS 9 - Total Amount Refunded this Period to Cover Ineligible Expt'nditurcs Deducti * M J 4# IS 0, 866, Total Amount Withdrawn this Period 5VI-943 nha*19 W - Total Service Charges this Period if not Included in Above Amount Withdrawn M * 9 85, Ending Balance fri 94To be continued) 9

Energy Project klf; 01090520501420111000755 granted by GEF Account No. : 01090520501420111000755 )PIM-5-: TF014522-CN 1y TP '4' - A F Grant No.

12 B nv$*; :I MRYzIW k I Pan B-Account Reconciliation Amount l. t avr 9 Amount Advanced by World Bank 400, Deduct: 2.tiWR B A Total Amount Recovered by World Bank 3. m*tlimpex&rms Outstanding Amount Advanced to the Special Account at the End of this Period 4. t85, Ending Balance of Special Account Add: 5. SS 8 titr M M A Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. EM 4EM E N FPittR M 315, Amount Withdrawn but not yet Claimed atthe End of this Period 7 fl&#9it ffil (il@ 5 Vl6& f.3) Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. VJ.kA (4At)h PE1 ) Interest Earned (If Included in Special Account) 9. t t I t 400, Total Advance to the Special Account Accounted for at the End of this Period - 10

SS 8 titr M M A Amount Claimed but not yet Credited at the End of this Period Application No. Amount 6. EM 4EM E N FPittR M 315,134.

13 ( 五 ) 财务报表附注财务报表附注 1. 项目概况中国城市建筑节能和可再生能源应用项目 ( 赠款号 :TF014522) 是中国政府和世界银行及全球环境基金 (GEF) 合作开展的国际合作项目, 赠款总额 1200 万粎元, 分别由住建部北京市和宁波市负责组织实施本项目将在结合国外发达国家发展经验的基础上, 研究我国低碳城市形态建立大型公建与商业建筑能耗比对和披露机制编制建筑节能和绿色建筑有关政策及标准, 为我国建筑节能和绿色建筑发展提供示范与经验本项目于 2013 年 8 月正式生效,2013 年 10 月, 财政部与市财政局签订转赠协议, 赠款总额 450 万粎元其中 : 北京市住建委 250 万美元, 北京市发展改革委 200 粎元由六个项目执行单位分别负责以下子项目的实施 : (1) 改善低碳宜居的城市形态提高公共建筑和商业建筑的能源效率部分, 由北京市住房和城乡建设委员会授权北京市住房和城乡建设科技促进中心负责项目具体实施 (2 ) 北京市发展改革委负责实施的本项目阳光校园技术援助子项目部分, 分别由 5 个单位负责实施 : a 独立监测与评估项目, 由北京市世界银行亚洲发展银行贷款项目领导小组综合办公室实施 ; -11-

外发达国家发展经验的基础上, 研究我国低碳城市形态建立大型公建与商业建筑能耗比对和披露机制编制建筑节能和绿色建筑有关政策及标准, 为我国建筑节能和绿色建筑发展提供示范与经验本项目于 2013 年 8 月正式生效,2013 年

14 实施 ; b 合同能源管理模式示范项目北京源深节能技术有限责任公司 c 可再生能源教育项目, 由北京教育科学研究院实施 ; d 在线监测系统项目, 由北京节能环保中心实施 ; e 双向电表示范项目, 由国网北京节能服务有限公司实施该财务报表即反映以上子项目的财务状况 2. 财务报表编制范围本财务报表的簖制范围包括北京市财政局 2 个子项目办的财务报表及专用账户报表 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 (200 田 13 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 根据财政部 2015 年项目决算汇率通知, 本项目决算汇率为 USDI= 人民币元 4 服表科目说明 4.1 项目支出年项目支出人民币 2,205, 元, 累计支出人民币 5,276, 元, 占总投资计划的 12.45% 4.2 货币资金 -12-

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 (200 田 13 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.

15 2015 年 12 月 31 日货币资金余额为人民币 553, 元, 比上年减少人民币 6,564, 元, 其中专用账户存款 85, 美元, 折合人民币 553, 元 4.3 预付及应收款 2015 年 12 月 31 日余额为人民币 1,092, 元, 主要是本年度已支付, 但没有开具发票的费用 4.4 项目拨款 2015 年 12 月 31 日余额为人民币 0 元项目计划配套资金总额人民币 28,035,000 元, 截至 2015 年 12 月 31 日到位配套人民币 O 元, 占计划的 O% 此外, 根据项目评估文件中项目成本与融资表, 北京市发改委执行的项目未安排配套资金, 由此产生的配套资金和项目支出均予调出 4.5 项目赠款 2015 年 12 月 31 日余额为人民币 6,514, 元, 其中 : 本年全球环境基金 (GEF) 赠款为 603, 美元, 折合人民币 3,917, 元截至 2015 年 12 月 31 日, 累计提取世界银行赠款资金 1,003, 粎元, 占赠款总额的 22.3% 其中 : 咨询服务培训类累计提款 1,003, 粎元, 占该类计划的 223% 4.6 应付款 2015 年 12 月 31 日余额为人民币 406, 元, 为应付咨询公司的赠款 405,0 18,95 元, 专用账户利息收入 l, 元 5. 专用账户使用情况本项目专用账户设在北京银行总行营业部, 账号为 , 币种为美元专用账户首次存款 400, 粎元 20 巧年年初余额 348, 美元, 本年度利息收入美元, 本年度支付 866, 粎元, 年末余额 85, 美元 -13-

4 项目拨款 2015 年 12 月 31 日余额为人民币 0 元项目计划配套资金总额人民币 28,035,000 元, 截至 2015 年 12 月 31 日到位配套人民币 O 元, 占计划的 O% 此外, 根据项目评估文件中项目成本与融资表, 北京市发改委执行的项目未安

16 6, 其他需要说明的事项项目资金平衡表中 GEF 赠款期末数与期初数之差项目进度表中相应本期发生额与赠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 -14-

17 v. Notes to the Financial Statements 1. Project overview Notes to the Financial Statements China Urban-scale Building Energy Efficiency and Renewable Energy Project (grant No. TF014522) is an international project under the cooperation of the Chinese government, World Bank (VVB) and Global Environment Facility (GEF), with a total grant amount of USDI.2 million. It has been implemented respectively by the Ministry of Housing and Urban-Rural Development, Beijing Municipal People's Government and Ningbo Municipal Government. On the basis of the development experience of foreign developed countries, this project focuses on studying the Chinese low-carbon urban form, building a energy consumption comparison and disclosure mechanism for large public buildings and commercial buildings and formulating policies and standards related to building energy efficiency and green buildings, so as to provide demonstration and experience for the development of building energy efficiency and green buildings in China. This project officially took effect in August In October 2013, the Ministry of Finance and Beijing Municipal Bureau of Finance signed the grant transfer agreement, with a total grant amount of USD4.5 million, including USD2.5 million for Beijing Municipal Commission of Housing and Urban-Rural Development in "improving the low-carbon livable urban form" and "enhancing the energy efficiency of public buildings and commercial buildings" under this project, and USD2 million for Beijing Municipal Commission of Development and Reform in "expanding commercially viable rooftop solar photovoltaic deployment" under this project. Beijing Municipal Bureau of Finance openned a special account for this project in December 2013 and began to formally withdraw the fund in Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of the project office of Beijing Municipal Finance Office, 2 project offices of city level, as well as the Special Account set in the Provincial Finance Department. 15

It has been implemented respectively by the Ministry of Housing and Urban-Rural Development, Beijing Municipal People's Government and Ningbo Municipal Government.

18 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project (Caiizi[2000]No.13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year fi-om January 1 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 31, 2015 of the People's Bank of China, which is USD1= RMB yuan. 4. Explanation of Subjects 4.1 Total Project expenditures The project expenditure in 2015 was RMB2,205, yuan, and the cumulative expenditures were RMB5,276, yuan, which accounted for 12.45% of the total investment plan. 4.2 Cash and Bank On December 31, 2015, the- balance was RMB553, yuan with a decrease of RMB6,564, yuan compared with that of the last year, including USD85, in the special account, which is converted to RMB553, yuan. 4.3 Prepaid and Receivable Its balance on December 31, 2015 was RMB1,092, yuan, mainly referring to expenditures incurred but the invoices were not yet received

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 USD1= RMB6.4936 yuan. 4. Explanation of Subjects 4.

19 4.4 Project Appropriation Funds The balance on December 31, 2015 was RMBO yuan. The total planned counterpart funds of this project were RMB28,035, yuan. By the end of December 31, 2015, no counterpart fund was allocated. In addition, according to the PAD, since no counterpart fund was allocated, the relevant fund and expenditures should be transferred out of the original account. 4.5 Project Grant The balance on December 31, 2015 was RMB6,514, yuan, including the GEF grant of current period USD603,278.53, equivalent to RMB3,917, yuan. By the end of December 31, 2015, accumulated USDI,003, of the GEF grant had been withdrawn, accounting for 22.3% of the total, among which the withdrawal for training and consulting were USD1,003,278.53, accounting for22.3% of the category plan. 4.6 Payable The balance on December 31, 2015 was RMB406, yuan, including RMB 1, yuan of interest earned bank deposit of Special Account and RMB 405, yuan of expenditures payable to the consulting firms. 5. Special Account The Special Account of this project is set in the Business Department of the Headquarters of the Bank of Beijing, with the account number of , and USD as currency Unit. The initial Deposit of the Special Account is USD400, The beginning balance of 2015 was USD348, This year the interest earned was USD and the disbursement was USD866, Thus, the ending balance was USD85, 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 GEF grant in the 17

In addition, according to the PAD, since no counterpart fund was allocated, the relevant fund and expenditures should be transferred out of the original account. 4.

20 Balance Sheet, the current year's grant 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 Grant Agreement

and the amount of current year's withdrawals (disclosed 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