30 JUN f2 ?15 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report *'$7 r 4 C 2022 ) 16 # AUDIT REPORT C 2022 ] NO. 16 Project Name : GEF Capacity Strengthening for Implementation of Minamata Convention on Mercury Project in China : TF0A3066 Grant No.: TF0A3066 Project Entity: Foreign Environmental Cooperation Center, Ministry of Ecology and Environment 2021 Accounting Year: 2021 目录 ColltentS 一、审计师意见．......................．……，....．……。．…，．…，．……，.....................．……1 1 .Auditor&5 OPinion.,......．……，．…，…，二，.,.,,.,,,,,.,，……，.．……，.,,.....．……，...．……3 二、财务报表及财务报表附注…，…，.．……，．……，.....．……，..................．……5 11 .Financial Statements and Notes to the Financial Statements ........．……5 （一）资金平衡表．..．……，.,.,...．……，.................．……，……。二，.,．……，二，5 1 .Balance Sheet .........................................．……，,.,..．……，.，二，.,．…，二5 （二）项目进度表．.．……，.，…，…，，…，..........．……，二，....．……，..........．……6 11.Summary of Sources and Uses ofFunds by Project,..........．……，．…6 （三）赠款协定执行情况表．........．……，.,,,.,,,，二，,.,.,,,，…，，…，,,,,.,.．……8 111 .Statement of Implementation ofGrantAgreement......．……，...．……8 （四）专用账户收支表…，.,.,，二，.,,,.,...............．……，.,，……，二，,,.,.,,，二，，二9 iv .Special Account Statement ......................................................．……9 （五）财务报表附注二，.,,.，…，.，…，.,.,........................................．……，二10 v.NotestotheFinancialstatement.,.．…，.....................................．……13 三、审计发现的问题及建议．...........................................................．……16 111.Audit Findings and Recommendations ........................................．……17 一、审计师意见 审计师意见 生态环境部对外合作与交流中心： 我们审计了全球环境基金赠款中国履行《关于汞的水误公约》能 力建设项目2021年12月31日的资金平衡表，以及截至该日同年度 的项目进度表、赠款协定执行情况表和专用账户收支表等特定目的财 务报表及财务报表附注（第5页至第巧页）。 （一）项目执行单位对财务报表的责任 簖制上述财务报表是你单位的责任，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．急的有关证据，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。 ! （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，公允反映了全球环境 基金赠款中国履行《关于汞的水侯公约》能力建设项目2021年12月 31日的财务状况，以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 我们还审查了本期内报送给世界银行的第巧至19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、审计发现的问题及建议。洲尸州，，气‘ 审计籲国糼戳彭寥务中心 地址：中国北京市海淀区中关村南大街4号 邮政簖码：100086 电话：86一10一62 1 50750 2 1. Auditor's Opinion Auditor's Opinion To Foreign Envirom-nental Cooperation Center, Ministry of Ecology and Environment We have audited the special purpose financial statements (from Page 5 to Page 15) of the GEF Capacity Strengthening for Implementation of Minamata Convention on Mercury Project in China which comprise the Balance Sheet as of December 31, 2021, 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's Responsibility for the Financial Statements The preparation of the financial statements mentioned above 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 grant agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free ftom 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 ftaud 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 3 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 the GEF Capacity Strengthening for Implementation of Minamata Convention on Mercury Project in China as of December 31, 2021, 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 applications from No. 15 to No.19 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the grant agreement and can serve as basis for grant withdrawal. The r sts of the Auditor's Opinion and two more parts her Ater: Financg? atements and Notes to the Financial Statements, A j indi d Rec mendations. Au it v ice enter China National Audit Office for Foreign Loan and ' jec June 1 / Address: No. 4 Zhongguancun South Avenue, Haidian District, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-62150750 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 II. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2021 * 12 A 31 H (As of December 31, 2021) Name of the Project: GEF Capacity Strengthening for Implementation of Grant No.: TF0A3066 Minamata Convention on Mercury Project in China Entity Name: Foreign Environmental Cooperation Center, Ministry of Ecology Currency Unit: RMB and Environment Yuan Application of Fund Beginning Ending Total Sources of Beginning Ending Balance Balance Fund Balance Balance Total Project 21,456,708.13 26,126,515.24 1,121,851.50 1,121,851.50 Expenditures Total counterpart financing Fixed Assets 22,363,337.86 28,273,033.68 Transferred Construction 1,003,683.19 1,434,591.59 Expenditures to be Total Payable Disposed Investments -- Other Payable Transferred-out Construction in 21,456,708.13 26,126,515.24 Other Fund Pro,-ress OhrFn Equipment Retained Earnings Including:Equipment Losses in Suspense A Ch an B3,032,164.42 4,702,961.53 Total Cash and Bank Cash R in Bank 4e3,032,164.42 4,702,961.53 Cash in BankI Including:Special 3,032,164.42 4,702,961.53 Account Cash on Hand Total Prepaid and Receivable Total Fixed Assets Total Application of 24,488,872.55 30,829,476.77 Total Sources of 24,488,872.55 30,829,476.77 Fund Fund 5 （二）项目进度表 11.Summary of Sources and Uses of Funds by Project 项目进度表（一） SUM人IARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENTI 本期截至2021年12月31日 (For the Period Ended December 31,2021) 项目名称：全球环境基金赠款中国履行《关于汞的水误公约》能力建设赠款号：TFoA3066 项目 Name of the Project:GEF Capacity Strengthening for Implementation of Grant No.:TFOA3066 Minamata Convention on Mercury Project in China 簖报单位：生态环境部对外合作与交流中心货币单位：人民币元 El飞tity Nalne:Foreign Environmental Cooperation Center,Ministry of Currency Unit」之MB Yuan 七 6 化卜 д оо о оо и о �о и м о м � I� � � й о � и � О � lG �D � � �+ Сд � .-i .-ч (у О О� CQ � ,� N и N LТч L7ч � � � � �� .��3 � � � � О -Н '� � ....... ... �� Z � � � �. � О � F i��F�.- сСб � � о0 О 00 д rn о о� �. Z �` С7 �� � � � � о � � � �к � � � „ш м � W �1П � � , r И `� д и й � � н \./ � Q� U и' о о �' �г •� � � � � 1� °U' b ', .� и `о � а чi� � да V� N � �' � � п � r � � � -� � � � и + и � О м �" ❑ � t. д � � ,� ` гn й о �, О � �-н ;�" �( �� о � у�, д о о '� О � � •� � U � о о и � � � � � о � U � � N � � W � � о о � W�� � �� � � о са о о с w � � � о � � ,к а д °о °о °° � �, ж�. а�� о�� Q� о о � а� ч-� � о о � � о� о о'I}� � е��а � ооо" оо � � � � а а+ � � • � ��+ � w� � и � 1j.T bq .Гн М,,., �� � '�-7 � G� �� �, � � •� � о �� � � � � � � � � � �� U � � z �� � � .�� �" W � ��'-� � й � � � � �� ; � �, _ � � о W `� �° ,� � .��g ;д ' � � Е� � ь �:�С � �. О � д � ц1' ;б � � о р• с � Е� ���� �° � "° � � � �F � �р � � у � � с~Уб � � и �д � � ° � �д � °� �i � � � • •� � w � > �, � � � �К� W � w и � � У � � � д �� д" � � �, 5 � � � .� � �К � � � � � � �� � � w � � G й ,��i "р � ' �_ � о � о � � � � � о � Z "� � о �` " � � � � Г. � � •� � � о b � Р. � � �к� Z � W .� $СдВ С7 � c�i и 11 j `i' '"' :� （四）专用账户收支表 iv .Special Account Statement 专用账户收支表 SPECIAL ACCOUNT STATEMENT 本期截至2021年12月31日 (For the period ended December 31,2021) 项目名称：全球环境基金赠款中国履行《关于汞的水误公约》开户银行名称：中国民生银行北京金融街 能力建设项目支行 Project Narne:GEF Capacity Strengthening for Implementation Depository Bank:China Minsheng Banking of Mlnamata Convention on Mercury PrOJect In Chlna Cooperation,Beijlng Finance Street Branch 赠款号：TF0A3066账号：697933122 Grant No.:TFOA3O66 Account No:697933122 簖报单位：生态环境部对外合作与交流中心货币单位：美元 兰 9 （五）财务报表附注 财务报表附注 1．项目基本情况 项目全称为全球环境基金中国履行《关于汞的水误公约》能力建 设项目。项目赠款协议于2016年n月14日由国际复兴开发银行（简 称“世界银行”）与中华人民共和国财政部（简称“财政部”）共同 签籲。根据财政部与生态环境部（原环境保护部）签署的赠款执行协 议，生态环境部对外合作与交流中心（原环境保护部环境保护对外合 作中心）（简称“对外合作与交流中心”）负责赠款的使用、管理和 监督。该项目目标为：(l）簖制中国履约国家战略及相关行动计划； (2）提高中国履行《关于汞的水误公约》的能力及试点省市实施履 约战略的能力。项目主要活动包括：通过开展相关调查、监测和战略 制定等活动，制定分行业汞削减淘汰战略和行动计划，汇总完成中国 履约国家战略和行动计划的簖制，并在试点省市开展汞流向报告制 度、含汞污染场地风险评估、含汞废物回收处置技术可行性研究、大 气汞监测能力提高和成果宣传等试点活动，以提高试点省份和国家的 履约能力。项目计划资金总额1600万美元（折合人民币10544万元）, 其中赠款资金800万粎元，扼诺配套资金800万美元。项目关账日为 2022年10月31日。 2．会计核算原则 2.1本项目财务报表按照财政部《全球环境基金赠款管理办法》 （财国合〔2017〕33号）和《世界银行贷款项目会计核算办法》（财 际字〔2000〕13号）的要求编制。 2.2本项目确认收支的原则为以实际收到的赠款收入确认为项目 收入，以实际发生的赠款支出确认为项目支出。采用借贷记账法进行 核算。记账本位币为美元。 2.3会计年度采用公历年制，即从公历每年l月1日起至12月 31日止。本期报表会计期间为2021年1月1日至2021年12月31 l0 日。 2.4资金平衡表中拨入赠款、货币资金项目和赠款协定执行情况 表采用财政部公布的国际金融组织和外国政府贷款赠款项目财务报 告适用汇率进行折算，其中期初报表折算采用2020年12月31日汇 率，即1粎元一人民币6.5249元，期末报表折算采用2021年12月31 日汇率，即1粎元＝人民币6.3757元。其余报表项目采用业务发生时 的即时汇率进行折算。 3．报表编制范围 3.1本项目的专用账户收支表由对外合作与交流中心编制。 3.2本期财务报表簖制范围包括：对外合作与交流中心的项目财 务报表及专用账户收支表。对外合作与交流中心对报表的真实性、完 整性负责。 4．专用账户使用情况 本项目专用账户由对外合作与交流中心管理，账户于2016年7 月13日开立，账户设在民生银行北京金融街支行，账号697933 122, 币种为粎元。2017年世界银行拨付首存款（即周转金额度）为 800 000.00粎元。专用账户期初余额464 706.65美元，本期世界银行 回补总额1007114.75粎元，本期利息收入131.66美元，本期支出 734 3 14.60粎元，本期利息支出0.00美元，期末余额737 638.46美元。 5．报表项目说明 5.1项目支出 截至2021年12月31日，本期项目支出合计人民币4 669 807.H 元，累计项目支出人民币26126515.24元。其中：编制国家战略及 行业和省市级履约实施计划本期支出人民币2425666.30元，累计支 出人民币19 354 081.24元；汞管理和风险评估能力建设本期支出人 民币1882226.00元，累计支出人民币5794322.95元；项目管理本 期支出人民币361 914.81元，累计支出人民币978 1 n.05元。 ll 5.2货币资金 截至2021年12月31日，项目货币资金余额737 638.46美元， 折合人民币4702961.53元。 5.3拨入赠款 截至2021年12月31日，项目累计收到赠款4 434 498.75美元， 折合人民币28 273 033.68元。 5.4拨入配套资金 截至2021年12月31日，配套资金累计到位人民币1 12 1 851 .50 兀。 5.5应付款 应付款期末余额为人民币1 434 591.59元，包括汇兑收益人民币 1 426942.92元和专用账户累计产生的利息收入人民币7648.67元。 6．其他情况说明 本报表配套资金仅反映现金配套部分。 l2 v. Notes to the Financial Statement NOTES TO THE FINANCIAL STATEMENTS 1. Introduction of the Project 1. 1 The project is GEF Capacity Strengthening for Implementation of Minamata Convention on Mercury Project. The Grant Agreement of GEF Capacity Strengthening for Implementation of Minamata Convention on Mercury Project (therefore abbr. GA) was signed by the International Bank for Reconstruction and Development (therefore abbr. VVB )with the Ministry of Finance, People's Republic of China (therefore abbr. MOF) on November 14, 2016. An implementation agreement was signed between MOF and the Ministry of Ecology and Environment (therefore abbr. WE) to cause Foreign Environmental Cooperation Center (therefore abbr. FECO) of MEE to be responsible for the use, management and super-vision of the grant, and handle the procedures related to the grant. The objectives of the project are to develop a national strategy on mercury and related action plans, and to improve China's mercury management capacity and readiness to implement this strategy in the project provinces/cities. The main activities of the project include: to enhance the Convention implementation capacity of pilot provinces and the whole country through investigation, monitoring and strategy development, including sector-specific strategies and action plans and the national strategy and action plan, and activities in the pilot provinces and cities, including implementation of mercury flow reporting system, risk assessment of mercury contaminated sites, feasibility study on management and recycling technologies for mercury-containing waste, atmospheric mercury monitoring capacity building, and result dissemination. The total cost of the project is USD 16 000 000.00 (approximately RMB 105 440 000.00 yuan) with USD 8 000 000.00 grant from GEF and USD 8 000 000.00 of co-financing. The closing date of the project is Oct 31, 2022. 2. Accounting Principle 2.1 The financial statements are prepared in accordance with the Accounting Principle of the Financial Management Guidelines of Projects Financed by GEF(Caiguohe [2017]33) and Accounting Principle of the World Bank Loan Project (CaiJiZ] [2000]13) from the Ministry of Finance. 2.2 Bookkeeping of the project is in conformity with the principle that the grant in the financial report is the grant which has been received by 13 FECO and the expenditure in the financial report is the expenditure which has been disbursed by FECO. The debit/credit double entry bookkeeping system is applied for bookkeeping purpose. Currency unit for accounting is USD. 2.3 Accounting period is the Gregorian calendar, which is from January 1 to December 31. Financial Statement for the current accounting period is from January 1, 2021 to December 31, 2021. 2.4 Total Grant and Cash and Bank in the Balence Sheet and the items in Statement of Implementation of Grant Agreement is converted by adopting the exchange rates for financial reports of foreign loans and assistance projects published by the Ministry of Finance: the beginning exchange rate used is the exchange rate as of December 31, 2020 (USD l=RMB 6.5249 yuan) and the ending exchange rate used is the exchange rate as of December 31, 2021 (USD 1=RMB 6.3757 yuan). The exchange rates at the time of the transactions are used for other items in financial statements if mentioned. 3. Scope of the Consolidated Statements 3.1 The Special Account Statement was prepared by FECO. 3.2 Consolidation scope of the financial statement covers the financial statements of FECO and special account statements. FECO has the responsibility for the authenticity and integrity of its financial statements. 4. Notes to the Statement of Special Account The Special Account of the project was managed by FECO and set up in China Minsheng Banking Corporation, Beijing Finance Street Branch on July 13, 2016. The account number is 697933122, currency unit is USD. The amount advanced (namely turn-over fund) was USD 800 000.00, the opening balance was USD 464 706.65, the amount deposited by the WB was USD 1 007 114.75, interest income for current period was USD131.66, amount withdrawn from the Special Account was USD 734 314.60, interest expense was USD 0.00 and the closing balance as of December 31, 2021 was USD 737 638.46. 5. Notes to the Financial Statements items 5.1 Project Expenditures As of December 31, 2021, the project expenditure for current period was RMB 4 669 807.11 yuan, and the accumulated project expenditure was RMB 26 126 515.24 yuan, in which the current expenditure for Development of National Strategy and Sectoral and 14 Provincial Action Plans was RMB 2 425 666.30 yuan, and the accumulated expenditure was RMB 19 354 081.24 yuan; the current expenditure for Capacity Strengthening for Mercury Management and Risk Assessment was RMB 1 882 226.00 yuan, and the accumulated expenditure was RMB 5 794 322.95yuan; the current expenditure for project management was RMB 361 914.81 yuan, and the accumulated expenditure was RMB 978 111.05 yuan. 5.2 Cash and Bank The balance of Cash and Bank account is USD 737 638.46 as of December 31, 2021, equivalent to RMB 4 702 961.53 yuan. 5.3 Grant As of December 31, 2021, the accumulated grant received was USD 4 434 498.75, equivalent to RMB 28 273 033.68 yuan. 5.4 Counterpart financing The accumulated counterpart financing was RMB 1 121 851.50 yuan, as of December 31, 2021. 5.5 Payables The ending balance of Payables was RMB 1 434 591.59 yuan, which included the accumulated exchange gain of RMB 1 426 942.92 yuan, and the interest income of special account of RMB 7 648.67 yuan. 6. Other Explanation for the Financial Statements The counterpart financing in this financial statement reflects couterpart fund in cash only. 15 三、审计发现的问题及建议 审计发现的问题及建议 除对财务报表进行审计并发表审计意见外，审计中我们还关注了 项目执行过程中相关单位遵守国家法规和项目赠款协定情况、内部控 制和项目管理情况。我们未发现该项目在上述方面存在问题。 l6 111. Audit Findings and Recommendations Audit Findings and Recommendations In addition to performing the audit and expressing an opinion on the financial statements, we also made observations with respect to compliance with applicable provisions of state laws and regulations and the grant agreement of the relevant entities, its internal financial control and project management during the project implementing process. We haven't found any weaknesses or problems on the above mentioned aspects. 17