Sichuan Provincial Audit Office of the People's Republic of China Audit Report )l''# I[ KC2018 ) 27%- SICHUAN AUDIT REPORT [2018) NO. 27 #$: 14W±IJ A_ t N*± XT*AMAY)tfA*# H Project Name: GEF Large-City Congestion and Carbon Reduction Proj ect : TFO 14206-CN Grant No.: TF014206-CN Project Entity: Transport Committee of Chengdu #-it#k: 2017 Accounting Year: 2017 目录 ColltelltS 一、审计师意见．........．……，.......................................................．……，..．……1 1 .Auditor&5 Opinion..............................................................................．……3 二、财务报表及财务报表附注．..........．……，…，二，,.,，……，，…，.,.．……，.....．……6 11 .Financial Statements and Notes to the Financial Statemertts.,,．…，.．……6 〔一）资金平衡表．...．……，............................................................．……6 1 .Balance Sheet...................．……，二，，二，.．…，,,.．…，,,,，二，.,，二，,,.，…，,,.，二，,,.，…，.6 （二）项目进度表．.......................................................................．……8 1 1 .Summary ofsources and Uses ofFunds by Project Component.．…8 （三）赠款协定执行情况表．.....................．……，........................．……10 111.Statement oflmplementation ofGrantAgreement……，..........．……10 （四）专用账户报表二，，……，二，…r,，…，.,........．……，...．……，…，……，．…，二，.11 iv .Special Account statement......................................................．……11 （五）财务报表附注．........．……，……，..........．……，........................．……13 v .Notes to the financlal statement.................．……，,,._,..．……，,.，…，.，……15 三、审计发现的问题及建议．.．……，...．……，.．…，........................．……‘.．……19 川．Atldit Findings and Recommendatiol1s......................................．……21 一、审计师意见 审计师意见 成都市交通运输委员会： 我们审计了全球环境基金中国簓解大城市拥堵减少碳排放项目2017 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、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、项目进度表及赠款协定执行情况 表是你委的责任，簖制专用账户报表是四川省财政厅的责任，这种责任包 括： 1．按照中国的会计准则、会计制度和本项目赠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．自、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，公允反映了世界银行全球环 境基金中国簓解大城市拥堵减少碳排放项目2017年12月31日的财务状 况及截至该日同年度的财务收支、项目执行情况和专用账户收支情况。 （四）其他事项 我们审查了本期内由四川省财政厅报送给世界银行的sc02号至 sco6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。 中华人民共和国四川省审计厅 201另年5月11日 地址：中国四川省成都市永兴巷15号 邮政簖码：610012 电话：86一028一 86522693 传真：86一028一86523693 L Auditor's Opinion Auditor's Opinion To Transport Committee of Chengdu We have audited the special purpose financial statements (from page 6 to page 18) of GEF Large-City Congestion and Carbon Reduction Project Financed by the GEF, which comprise the Balance Sheet as of December 31, 2017, the Summary of Sources and Uses of Funds by Project Component, 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 Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Sichuan 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 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 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 -3 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 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 GEF Large-City Congestion and Carbon Reduction Project Financed by the GEF as of December 31, 2017, 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.SCO2 to No.SCO6 and the attached documents submitted to the World Bank by the Financial Department of Sichuan Province during the period. In our opinion, all 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. Sichuan Provincial Audit Office of the People's Republic of China May 11, 2018 4 Address: No.15, Yong Xing Alley, Chengdu City, Sichuan Province, P.R. China Postcode: 610012 Tel.: 86-028-86522693 Fax: 86-028-86523693 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 二、财务报表及财务报表附注 11 .Financial Statemcnts and Notes to the Financial Statements （一）资金平衡表 1 .Balance Shect 资金平衡表 BALANCE SHEET 20 17年12月31日 (As ofDecember31,2016) 项目名称：全球环境墓金中国缓解大城市拥堵减少碳排放项目 ProjectNa,ne:GEF Large一City Congestio,1 and Carbon ReductionProject 簖报单位：成都市交通运输委员会货币单位：人民币元 一 后续（l&obccol1til1ucd) 6 J tt J-M J If- if gy"ýK J, l P, ýjyi,pjjji 11 kjlý InClUding- World Bonk Loan 17 Construelion ý--'xpendiiLires 44 Interest Receivable lo be Offsel VÄ, I k I ý. ýt 91 ,ýx i R 1ý -,, -ffi, World Bank Loan 18 45 .58,98800 1,622,74.5 84 Cci-ninitiiient Fee Total Payable Receivable F)qk LUf fVA rý World Bank Loan Service- 19 Including: World Bank 46 Fee Receivable Loan Inlerest Payable T,7 '>0 ?,pr Marketable SCCUrities World Hank Loan 47 Coiiiniitt-nent Fee paynblc F1t 9 C- 4 ,Y ýÅ 1,ä' 9ýý 48 Folal Fixed Assets World Bank Loan Service Fee Pavable ý1 "k ý,ý f ý. i 1 49 Fixed Assets, Cust Other Payables Less: Accuiniklutod 23 50 - Depreciation Appropriation of Fund Wt 5Vý ý? fä 94 w 495C A 51 123.13 305 54 Fixed Assels, Net Relained rarnings 1.1 5P 1,4 71 SIV -35 Fixed Assets Pending Disposal - Vf AKA, [AJ ýP 1,4 rý ýY"l. W -)6 Fixed Assets I osses in Suspensc ý?6 ý: ,, m 1,1 i i- '>7 190,757,318.19 201,069,035,54 52 19DY57,3 18.19 201,069,035 54 Tolal Application of Fund Total Sources ofFund （二）项目进度表 11.Summary of Sourccs and Uses of Funds by Project Component 项目进度表（一） SUMMARY OF SOURCES AND USES OFFUNDS BY PROJECT COMPONENTI 本期截至2017年12月31日 (For the period ended Decelnber 31,20 16) 项目名称：全球环境基金中国缓解大城市拥堵减少碳排放项目 P:Ojoct Name:GEF Large一City Congestion and Carbon Redt.ctio，、Project 簖报单位：成都市交通运输委员会货币单位：人民币元 打 8 ………业二 頗丑 (VY) _ MWP4KA iv. Special Account Statement SPECIAL ACCOUNT STATEMENT * JW 0 12017 - 12 A 31 F (For the period ended December 3 1, 2016) 1 FPWtIM: ) #k* AM *!/I **#* H Depository Bank: Sichuan Branch, the Project Name: GEF Large-City Congestion Industrial and Commercial Bank of China and Carbon Reduction Project W-V-: 4402209029140015714 Wtk-,OT: TF014206-CN Account No.: 4402209029140015714 Grant No.:TFO 14206-CN 'ft Tfi 44MA: VV4 0VT- Currency: USD Prepared by: The Finance Department of Sichuan Province Part A-Account Activity for the Current Period Arnount 124,125.81 Beginning Balance 10k]: Add: 4, W1 K T 4 *.0, R 1,301,851 90 Total Amount Deposited this Period by World Bank (4MINKPO H (401 Toral. Interest Farned this Period iMcposited in Special Account * 414' .' 4 ' il fl 1 "..' 01 - Total A11101int Refunded [his Period to Cover Ineligible Fxponditures Deduct 4-1 J1111 ' 925,95096 TotalArnouru WilhdrqAm aos Period $J41 Aa4,1 6; _,ff6jrfi 11 40 00 Total Service Charges this Period il'not Included in Above A111011na Wi(hdrav,11 P] J_ jF! W0.046.76 Ending Balance 1 To be Continued 믐 】 2 （五）财务报表附注 财务报表附注 1．项目概况 全球环境墓金赠款中国簓解大城市拥堵减少碳排放项目赠款号 No.TF014206一cN，该项目致力于研究和制定一系列公共交通改善方案、 交通需求管理和智能交通措施，遼免成都交通拥堵发展到不可控制的状 态，最终实现簓解大城市的交通拥堵，降低碳排放的目标。项目成果将 有力推进机动化快速发展城市的交通模式向绿色出行、可持续发展方向 转变，节约能源和减少温室气体排放。全球环境基金赠款中国缓解大城 市拥堵减少碳排放项目涉及成都市，主要项目包括：(l）路口公交优先 通行；(2）公交站点优化；(3）公交线网优化及中运量公共交通体系研 究；(4）交通信息发布与引导系统；(5）停车管理与分级收费；(6）缓 解城市交通拥堵政策研究；(7）城市交通集成数据库与模型；(8）项目 管理。项目协议于2沮3年6月28日签订，计划于2沮8年12月31日关 闭赠款账户。项目总投资为26, 800，叨0．叨美元，其中全球环境基金赠 款3,000,000粎元，折合人民币18,536,100.00元（按照2013年6月 28日粎元兑人民币中间价1:6.1787折算），配套资金23,8叨，叨0.00 粎元（其中钧0,000．叨粎元为人力和实物配套），折合人民币 144,610,100.00元。截至2017年12月31日，公交电子站牌、信号协同 控制技术改造及升级、可变信息杼、干线路网交通视频采集系统及匝道 控制系统等项目完成招标采购工作。截至2沮7年12月31日，累计完成 项目投资人民币180，明。，212.73元，累计到位资金人民币 199,445,984.16元，其中配套资金为人民币188,979,163.48元，全球环 境墓金赠款为人民币10,466,820.68元。 2．报表编制范围 本财务报表的簖制范围包括全球环境基金赠款中国缓解大城市拥堵 减少碳排放项目成都项目办的财务报表。 !3 3．主要会计政策 3.1本项目财务报表按照中国的会计准则和《世界银行贷款项目财 务管理与支付手册》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，以人民币作为记账本位币。 3.4各项资产除按规定进行资产评估以评估价值计价外，均按取得 时的实际成本计价。 3.5按照中国人民银行2叭7年12月31日汇率，即USDI＝人民币 6 .5 342元。 舜．报表科目说明 4,1项目支出 2叭7年项目支出人民币7,251,952,55元，累计支出人民币 180,030,212.73元，占总投资计划的110.35％。 4.2银行存款 2017年12月31日货币资金余额为人民币21,038,822.81元，比上 年增加人民币3,059,764.8元，其中专用账户存款折合人民币 3,9 20,825.54元。 4,3项目拨款 2旧7年12月31日余额为人民币1 76,885,984.16元，其中赠款为人 民币1。，耳66,820.68元，成都市政府到位的配套资金为人民币 1 66,4 19,1 6 3.48元。 项目计划中市级财政配套折合人民币126，脚4，叨0.00元，截至2沮7 !4 年12月31日到位配套资金人民币1&,4工9,163.48元，占计划的132％。 4.4项目资本及项目资本公积 2017年12月31日余额为人民币22,560,000.00元，是成都市公交 集团有限公司自筹到位的配套资金。 项目计划中企业自筹资金折合人民币18,536,100．叨元，截至2以7 年12月31日到位配套资金人民币22,56。，000.00元，占计划的121.71％。 4·5应付款 2017年 12月31日余额为人民币1,622,745.84元，主要包含合同包 CPI 825,373.50元、CP6 125,384.34元、CPIO420,000.00元、碳排放 数据采集调查89,0叨．00元以及应付成都市交通发展研究院垫付的赠款 SOE费用1 62,988.00元。 4.7留成收入 2017年比月31日余额为人民币3仍．54元，是赠款专户利息收入结 余。 5．专用账户使用情况 本项目专用账户设在中国工商银行成都春熙支行，账号为 4舜02209029140015714，币种为美元。专用账户首次存款600,000.00美 元。2017年年初余额124,125.81粎元，本年度回补1,301,851.90美元， 利息收入69.01粎元，本年度支付825,959.96美元，年末余额6叨，046.76 粎元。 l5 v. Notes to the financial statement Notes to the financial statement 1. Project overview. GEF Large-City Congestion and Carbon Reduction Project GEF (Grant NO- TF014206-CN), aims to help Chengdu develop policies and measures to alleviate traffic congestion and reduce greenhouse gas emissions through public transport improvements, travel demand management and Intelligent transport system improvements. The project is expected to guide Chengdu to a path towards a greener and more sustainable city with less energy consumption and less greenhouse gas emissions. The Project (Chengdu) consists of the following eight tasks: (1) Public transport priority study at street segments and signalized intersections. (2) Bus stop optimization study. (3) Bus routes network optimization and medium-capacity rapid public transport system study, (4) Travel information dissemination and guidance system, (5) Parking management and leveled pricing system. (6) Traffic congestion reduction policies and measures. (7) Integrated traffic database and modeling at Chengdu city level. (8) Project management. The Project Agreement was signed on June 28, 2013, and the grant account was planned to be closed on June 30, 2018.The total investment plan of the project is USD26,800,000.00, among which the total GEF grant amount is USD3,000,000.00, equivalent to RMB18,536,100.00 yuan (exchange rate on June 28, 2013, which was USDI:RNM6.1787 yuan), and counterpart fund amount is USD23,800,000,00 (of which USD400,000.00 is human resources and material objects), equivalent to RMB 144,6 10,100.00 yuan. By December 31 2016, a gross amount of RMB180,030,212.73 yuan has been spent on the project, and gross amount of RMB 199,445,984.16 yuan has been allocated, By December 31 2017, projects financed by the counterpart fund have been completed. A gross arnount of RMB180,030,212.73 yuan has been spent on the project. A gross amount of RMB 199,445,984.16 yuan has been allocated, of which RMB188,979,163.47 yuan is from counterpart fund and RMB 10,466,820.68yuan is frorn GEF grant. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of GEF "Large-City Congestion and Cat-bon Reduction Project" of Chengdu 16 Transport Committee. 3. Accounting Policies 3.1 The financial statements of this project were prepared according to the requirements China's accounting standards and the Financial Management and Payment Manual of the World Bank Loaning Program. 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 3 1. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 Each asset should be evaluated according to the actual cost at the time of acquisition, except for those which should be evaluated based on evaluated valuation according to regulations. 3.5 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2017 of the People's Bank of China, which is USD I=RMB6.5342 yuan. 4. Explanation of Subjects 4.1 Project Expenditures The total project expenditure of the year 2017 is RMB7,251,952.55 yuan. The accumulated project expenditure is RMB180,030,212.73 yuan, accounted forl 10.35% of the total project ftind. 4.2 Bank Deposits By December 31, 2017, the balance in the bank account is RMB21,038,822.81 yuan, which is RMB3,059,764.8 yuan more than that of the year 2016. The balance in the designated account is RMB3,920,825.54 yuan. 4.3 Project Funding The total balance of project fund by December 31, 2017 is RMB 176,885,984.16 yuan, among which a total of RMBIO,466,820.68 yuan is from the GEF grant and a total of RMB 166,419,163.48 yuan is from Chengdu Municipal Government as the Project counterpart fund. 17 The planned total amount of counterpart fund is RMBl26,074,000.00 yuan and by December 31, 2017, a total of RMB166,419,163.48 yuan has been allocated, which accounted for 132%. 4.5 Project Capital and Project Capital Reserve The balance of the project capital by December 31, 2017 is RMB 22,560,000.00 yuan. The amount is entirely corporate-self sourced by Chengdu Public Transport Group Co. Ltd. The planned total amount of corporate-self sourced fund is RMB 18,536,100.00 yuan and by December 31, 2017, a total of RMB 22,560,000.00 yuan has been allocated, which accounted for 121.7 1%. 4.6 Account Payable By December 31, 2017, the balance in account payable is RMB,622,745.84 yuan, and it is primarily payable to CPI RMB 825,373.50, CP6 RMB 125,384.34, CP1O RMB 420,000.00, Carbon emission data collection RMB 89,000.00 and SOE RMB 162,988.00 that has been disbursed by Chengdu Transport Development Institute. 4.7 Retained Income By December 31 2017, the balance is RMB305. 54 yuan and all of which is the interest from the designated account. 5. Designated Account The project Designated Account has been opened with Chunxi Branch, Chengdu, Industrial & Commercial Bank of China. The account number is 4402209029140015714 and the currency is USD. The initial deposit amount in the Designated Account is USD600,000.00. The balance in the beginning of year 2017 is USD124,125.81 and the total amount allocated by the year 2017 is USDI,301,851.90, the amount of interest is USD69.01, the amount that has been paid is USD825,959.96, and balance by the year end is USD600,046.76. 18