JiangXi Provincial Audit Office of the People's Republic of China
Audit Report
î‡         [ E20183 10
GANAUDITREPORT [20181 NO.10
Project Name: Jiangxi Poyang Lake Basin and Ecological Econoni
Zone Small Town Development Project Financed by the
World Bank
9  R9:     8234-CN
Loan No.:     8234-CN
Project Entity: Jiangxi Poyang Lake Basin and Ecological Economic
Zone Small Town Development Project Leading Group
Office
2017
Accounting Year: 2017


Contents
I. A uditor's    O  p in ion......................................................................... ...... 3
II. Financial Statements and Notes to the Financial Statements................. 6
(  -  )                    .........  ............. ... ......  .......... .- -................   ............  6
i.  B alan ce  Sh  eet  ..........................  .....................................................6
(  -  )  3) , P A  I   A   ........ ........... I ... - .........  .................... .............. ..  8
ii. Summary of Sources and Uses of Funds by Project Component.. 8
iii. Statement of Implementation of Loan Agreement.....................12
( V9  )                  A   ......................................................................  1  3
iv. Special Account Statement......................................................... 13
(  31  ) 5......................................................................           15
v. Notes to the Financial Statements................................................20
5.......................              ...........................................  2 5
III. Audit Findings and Recommendations..........................................30


今p皿曰一‘－瞬以一‘~～一一一‘&..................&&.............................．暇．照．.................&.&&‘由‘曲‘胡黔‘‘曰．...&‘曲．.．峨．&‘圈．&..&.&&‘目‘一
一、审计师意见
审计师意见
江襼省世行贷款鄙阳湖生态经济区及流域城镇发展示范项目办：
我们审计了世界银行贷款江襼都阳湖生态经济区及流域城镇发展示
范项目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、
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24页）。
（一）项目执行单位及江襼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
表是你单位的责任，簖制专用账户报表是江西省财政厅的责任，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
]


一一～一一一．一－一―一一－-－一－－一一～~--~~~~~~~~~~~．呱．....~~~~．口～幽目．.‘幽．...~..~~~~&~~～气叫
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
l
…
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，公允反映了世界银行贷款江西都｝
阳湖生态经济区及流域城镇发展示范项目2017年12月31日的财务状况
及截至该日同年度的财务收支、项目执行和专用账户收支情况。，
{
}
（四）其他事项！
资料产糼活裹育厂霆塑雾馨着算誉暑霸瑟兽雾垂晕，8言普袭雾擅着鬓鬓鹭，
依据。
l
l
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。，
l
七份护；
于l
{
中华盆军冒膏黔计厅…
地址：中国江襼省南昌市叠山路209号
邮政簖码：330006
电话：86一791一86816702
传真：86一791一86823311
l
l
2
{
…


1. Auditor's Opinion
Auditor's Opinion
To. Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town
Development Project Management Office
We have audited the special purpose financial statements (from page 6 to page
24) of Jiangxi Poyang Lake Basin and Ecological Economic Zone Small Town
Development project financed by the World Bank, which comprise the Balance
Sheet as of December 31, 2017, 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.
(1) Project Entity and Jiangxi 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 Jiangxi 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 fraud or error.
(11) 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
3


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 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.
(III) Opinion
In our opinion, the financial statements identified in the first paragraph present
fairly, in all material respects, financial position of Jiangxi Poyang Lake Basin
and Ecological Economic Zone Small Town Development Project financed by
the World Bank as of December 31, 2017, its financial receipts and
disbursements, the project implementation and the receipt and the disbursement
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.
(IV) Other Matter
Besides, we have audited the withdrawal applications from NO.7 to NO.8 and
the attached statements of expenditure, in our opinion, these statements of
expenditure accord with the Project Loan Agreement and can be used as basis
for withdrawal application.
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.
Jiangxi Provincial Audit Office of the People's Republic of China
June 26, 2018
4


Address: No.209 Dieshan Road, Nanchang City, Jiangxi Province, P.R. China
Postcode: 330006
Tel.: 0791-86816702
Fax:0791-86823311


lnclut
TI. Financial Statements and Notes to the Financial Statements                                                 Losse
Total
i. Balance Sheet
Cash
BALANCE SHEET
2017 - 12 f] 31 9
(As of December3]20] )                                                   l
tf1W    Y[ii:  ýý 'ýIýt                                       Ih                                                    2. 1-f ørlA
Project Name: Jiangxi Poyang Lake Basin and Ecological Economic Zone                                                     Cash
Small Town Development Project Financed by the World Bank
Total
Entity Name: Jiangxi Poyang Lake Basin and Ecologica] Econonic Zone Smal]              Currency Unit: RMB Yuan           Recel
Town Development Projeet Mana ement Office        _    _   _   _L ___
SffLin               Beginning3                                          Lille    Beginning    EdigalnJtr
Applicafon of fund  Line    Beginning     Ending Balance     Sources of Fund     Lm       Beginin      Ending BalanJnter-
No.      Balance     __________________                      No.      Balance
ý  - W   tWori
& t828,261,728.75     1.037,523.084.82  Total Project       28      365.082.919.83  48374,2699
Total Project Expenditures                                       Appropriation Funds                                      Rece
2i set                                     Pro ject Capital  29
Fixed Assets Transferred                                         and Capital Surplus                                      Wor
2.~lTE ~I2Servi
2. f4 tA7    id                                                  -A ý :   4M# I nclu din,-:
Construetion expenditure to  3                                -  Grants                   0
be disposed                                                                                                               Jb
4                                 -                          31     440,55.513.35   55eu878.69S
Investments Transferred-out                                      Total Projeet Loan
4EsTue    .              5      828.26.28.75   1.037.523.084 82  Total Projeet        32     440.55,513.35  550.878.069 8Total
Costrucon    progresInvestment Loan
6                                 -  ( i) 6                  33     440.55L.51335   550,878069 Fixe
Investment Loan Receivable                                        Foreign Loan
TIncluding: World Bank      7                                 - Including: IDA                            -               Depr
Investnient Loan Receivable                                                                                               Det
Approprialion ofInvestient  8                                   IBRD                    35     44 55,5335     5.876
Loan
TiEý,: 4t tslFT -"Å
Including: Appropriation of                  -%36                                                         -
World Bank Investment                                            Technical Cooperation                                    Fx
__  _ ___                                _   _    ___         ___      Fixe
Loan
| , f'&#Equipment           10               --Fiac ing
6


lm: k           uitot                             1                     2 )   1kf4
(ncluding : Equipment i1                                           -                             38
Cosses in Suspense
k it              12       72,442384.42      73844,641 50                         1 39
Total Cash and Bank                                                    Other loan
1.  tys4X               13       72.437,779.27     73.40.764 31  Appropriation of         40
Cash in Bank                                                           Invettment Loan
- M f, tf                                       ttP: 4tAkII%%i
'Z:                    14       35_620.058.69      5.319.715 75  Including: World Bank    41
Including : Special Account                                            Loan
2. Tllk                      15           4.605.15           3,877 19                           42
Cash on Hand                                                           Bond Fund
Total Prepaid and             16        19.386,073 86    35,025 130.85  Construction             43                 -
tian        Receivable                                                             Expenditures to be offset
X~~+ rP                                                     lW-o4 11  it
Including: World Bank Loan    17                  -a-e44                                                  114.329.496.93   114.846.34594
%## Total Payable
nding BalancInterest Reecivable
p 42 t tT                                      t                         tt:  tf i 9 kAi
World Bank                                                                Including: World
480.374,269 91oan Commitment Fee                                                 Bank Loan Inirest
Receivable                                                             Payable
World Bank Loan
World Bank Loan               19                 -                 -    ornd nm  n           46                 -
Cornmitment Fee
Service-Fee Receivable                                                 Payable
äv. 2-t t 4i 9r lt äg, -- 615
b_ _  , +ftE  Markeable     20                                    -                            47-
550.878,069World Bank Loan
Service Fee Payable
5C,878,069 g1211 Fie  ,set                                                     *V it 4t-Žt              48
Tolal Fixed Assets            2Other payable
-  iffýFif-22                                -49-
55.878.069 Fixed Assets, Cost                                                   Appropriation of Fund
-ý)K.k ý1  ID†, wARAÅ
Less: Accumulated            23                                    -                            50          126.256.92       294,171.44
Depreciation
24                 -                 -                             51                                   -
550,878,069 gFixed Assels, Net
Fixed Assets Pending          25                                                                 52                 -
Disposal
Fixed Assets Losses in        26                          -                                      53
Suspense
ki-      it27               920,0901703     1.146.392_85717                           54     920.090187.03    I.146.392.85717
Tota] Application of Fond Total Sources of Fund
7


�
�°    �
LI-�   УУ,'   У�               �       .           �о        .а              Go       .ос      ...     �°.
П.     h�Ч    1�L              �I      п       h   �'        -         ,     Mi       �        у       �
�                                      !П      �П   �        �        iC�             д'       Т       Сс,
L��'          �1г
�      �
^�
�
J     �
°rг,�� г'                                                                                                                                 �
='11   б?   ц,.�.`.    �       z       �       с.   т        °�'      �      �        ��       о                r                         i
{�     �'   ]�         с'      с       з�.     с.   с    ,�°   'ы,�-   сэ    �        о                и�.      цэ
fг     г°+,   а'   1   г^,..           �Г      �    �    .,�   С       �4    �        i`       �       �у       N
�С•    V      �  1I�   �       О     �,   ^    С    ,�   �,    ц             �        �.       п�      `�,      п
�.F�.i  .,,   (\1   rvИ     г�   г�-`   .Г.   О          [�    б        �        Г       ry       �.р
�             ~     ��   �.    �i   �   �      �     G                                  �
.-`s:             [ j  ®iR�     G,    �                   t�               еТ    .G       4        r�.i    �
�                               �             Т           'S               1�
r�м�              +
ц
ы4
�                 �
1ч
�
�г�              �                                             _
Г'               Л.i                   �         �     Q       С     С     �         4�,.   �     О        б        С       4
�                                      �         G     О       С     �     С         �      С     О        С        С
а"'                             О     G       С     �     С         р      С     G        С        С       в
W                �"i                   М         г.1   С       О     с     rv         1�    д!    О        С        С       �
�                �                     '1SJ      N     с       N     о     r+i       +'v    �              ',�`     G       "
SJ      Gy    �     .�        N            У,р      �        м       с•
�                63                    �'        �             �     б               v�     г     о�в      �        �i      [°
�                �                               Т     сГ      f?          Q*                              у
�                     ��              С       Сд          IX1               �    7
�
�                �
�                й
�+               �                     �                       �е
U                °                     � w             °       s*          rt        г°     °�,            °                ^
т       �.                    �
�                �_                    !�        �                                   �      �              �                �                                  I
�         с     �       n           �                �              7
1�               �L'i                                                                Г"                    zY               _'f
�вr�             �у                              М     �       �,.                   Г�1    N                               С
/�   �J                                   �`
�   �     г�-      а.                                                        �
С        °
N
�    � GI �`'       а?э               -о                  �п
�           �       [�               '.� 7�         ш     ы       ьP    --,   .``-�.    о      n     а°       г°�-             w        с?
++      CiJ М  a�r     :ы                'у �          'д    и       й     �     °         1°     �     °°       �ц               `�
�       � � �          >                 G'г  �        С     '!i     �     . в   ^         мУ     гV                                         '
С�       �                С        vCi
�вв�                   уΡLJ Т                                         н     �
цг4у    !^-� н у       �°                Сs.1  �       �О    �       ('�V   �    �С        a�v    N     О        �                м
V   ,�рΡ� ✓    Ci      ,-                ьч   /              б              С    д         0'     �     °С,                       ю        �
'L:r '�"+.`   г'�у � [�v  �i   г� -�     �j '�*        �,^ч   -      -           -         ,�     .,    ,.,      с1'.,            �        с �
а             �rv���Q                    �,                                                   �
О�  Т�   � Н~`   0}   'i            с      о      с           с�.       J      в              с
��1 ь w�� ��                Q��     р�                 с      ©      о           с                 _             о
"*�           �         N    `'   ° U              а      �      о           с,        с      с              о
�         а    �  �                                      .                               ,.
�             �1��;��     ����     ��
•�   � i'�1,�  1�       ° rvi1i1   � Ч"   �   С�     С'.    й           Й         'У     Р,             iГвi             'О
,J'`      ц"�   г"1          О      О      О           О         lC     Q�             tв               "'�
� �  � �            �       V                                                                      ^                в
р� Гиi �               ° с        ±           `�     `�     �           �         °"     "                               Q.
�       1�±,� �  ° �,   ©  �       -�г                                                                                    о
�                                        �                                                                                    с
�     в �г `�7 � w  �          +r
�2
�         W      ы .'г?�   с�.. -�  � U  �
р �` С,�      �2,( °t?'kr� �.. �
�   ai       L1 а�( °�                                                                                                                                     i
�   м'      .�  сэ �  о  �                                            �
О   �      �,` � -с i� [.ь' . о                                       Е
�     -r  �                                                    �`
�1        Г=i   -4Z°5   сд  ��`,,N   С CL                                   °       ' с,�
�      S�         �{ . � -й<;э . �  а,                                       �-   �  �   �
i.   еб �  и   �+                                           �           C.J
",�        �          �`л        сц   гч                                         ^    `-J"   b   -д
�
b      �       � v� С4            р                                          о       м       3
ш                                                 "  р
�       �         s�  с'�а �  �    � '                                        �      .а   У  �   v
�      +�        �  ап �  � ❑         й                     .ti           'а   �    �    w  v   �
i,     �+        Н'  � i�ik  ,у  � {��¢   о                 �             �    °    L-"   �  �   м
�      �         i�k  б<�  j 3            �                 ;�            '"   �_   с     о о    v
� �                �С� р,.� �� G4 Е,,, �      о       �         �             �    }    у     �° ?1:   �                  о
�                     `�  � � �ij .   ^   и.'�i   V      с    �      'а   �.,.,   �"   �, '      �С  �    й                  -
�                      р�у     � cti          �      �v   �           v       �    сг,   .?� ....   о ы   �              а
!�                ��,       :G�7  ЬА �                   и�� .°'        �           Gi   �       �                iв         о.
Г�'                p�   �      � V]    �    1-С.       С7   С          а       �    й     �          п°5   �   � А",          ,�у   � п1
�     ii���11         "`' '_' '�  �,         Р"         �'     сэ.м'l   �''   �J   л�н`т1^..   Q        F�- ��   г�     a�i     .�     ы'
�                        �    �      �                      �     �        Ш     J    �  +        а.�+     � � ,с'�   �#i   '�     С      �
�                               �7                     '              С     С.   '�       �                              '�
СС     Я                      г��у   ?б            >    С  �Л��ц� ,Lч        Sй  �      -1"''   pCj     'гар'�   �
/"q                        �    '.%" '`'�.   �                �      7       U     L    �  Е'qк     �                   а��     .                U
4   С,/]               '�   `� �0}- �,                    я      * �           0.' -�г -г�'     °'       �.'+1 .�н�' � +%   °   �            -�
�   • ^д            II � о � '                         д      <G      �     �' �' "�� �               г�, �         �му   �"   �          �
�•^                 '�~��г�                            � :<           � � ���                         ���'��"°��  �                       �
.�    :� � � ��                 � �'.   а � t�     г,�              =�;
�      �       ч�'   Sй � '�",' �              ti � � �° � �'г    �                �'
�       1      'i 1       rг  гг;  �           .-�  ni  С м La '7   и              �.д


�  �
�       �
�              �
о
т      т   �
r:   -   .г.
�   �
Г    г�i   т   v   ^
i         т   o°•   гt
,�         _   м      �
п�        r
S    Р         �     и�
е�   ¢     �   С
�    �     С
н�^   �
�    О     т.    У�
1   �
�    С      _         .
м           �     �
�-   r.    -     -г
s'          .    �    �
�                                                                                                                                                                                       С
К
r
v           Cq
',�д   w      д
�       к
�      `�   w
С?     т      г3
Г�'   С'-.   ,......   U
,С     С      G
и      v      v
aL     bir    trд
Я             G
п      �      ьс
U     U                U
д   �     �                �
д   '�    '�(              '�'�   у
,'",   м��   � й           �   s_
.��"'   �.    �             �'.   С
�       �     �             F�    -��
�       �     �             �'.   �
�       Г,    c�i           �;    �


�
�
�   �          У с       ,
1z-            Г� �
FG      К�.   °J  �
�           �     � �
-�   �      �     �  с
� � �
_�у   л             [� �
�     �
�     �                                           '
4Е-   �                  ,       ,       ,        j
С�    �3    G   v_
�   �           � ��                                  .....
с�              г�а   С   "�
х7              �,    С   �                           '
�
�°              '�    о   ��г
�       о         �     � v w
Е-+     �         �     �-�
',�     "�        О
�       �         �           U      ^                        i
а       �         �     ��           �       =       G  �
�       �         �               ы   �      �          �
�     � �                  �       т.
�         r,_,   �R�      �   ti     п       �   �    ,
1,,,�   �         �      ц        О   г�-,   v       �   n�   �
�       �         �               �                           (
�         �а                                          i
_ С       �         �   `           +�   �   ,   ,      ,       �
�.   �
4   Rч        [�   о   Q   �   а   �     �                    i
`...✓   �       �    v.      �   �;   ц�   �                    j
�1.�,j}                                               N    '�   гll    `'].7
'�}\    :4           д    �   `и�''   й    б                    !
г/2    п   гn     �           °'
�,   �             �
�`     г�   я   �i   3        С,
�
�       �    �      �   Fp   Е°-      �         '       '       �
а�   �                 �
�Т"   (''   ш   �   �   i�   �   +� -а   �   �
ь�
�       �    �"     �    н `   сл   �   �   '� w   Fk   а�   о   !
�    �--�   '9     ��   А   Н�   qд   �   CS    �        (
� о         � l�,       N��      �    I`'       ..       I
�  �        �      �'   U ,1,',�,1 U   'sC ��   �   ,   ,   '
�                          �    Я   1k�                 �
�°                 уΡ�        `       �  �      и          I
�     �     �1.  .-д�г�мг+'   �   �д�.   О   д�   `L'      i
�     �     �`          �U   -iн�`   О   '�   "�_'   �
�           W    �       W   .�;_   �
�       �           w     �           �    �       �          �
CJ                �{          'оа   4s�    и
�                                                          �
V           °     �      о               I
�                 �           �     �      о   }�     и   ,   ,   i
�                 �'�         �     �      �   �      �           I
F�e               -�'7        г�с   w�V    �   '!И�   �
С?                -�+{        �     �'г    �   �      ;�          I
,�                �           т     �      �                      1
_          ш            �
�                 в                 �      �
�                 �           �     �      х   �   �   �      ,   (
�      [а      �'   а     о     °
�           ��fi   �' -'   •�   ± ��'   �   �   ^   т
,�                !„ I        р      �,�h.   GД   'о          �   `°,   ri
��          j.�    �[ti    т    �^   т   rh-.       b   �   х   I
h
С/�               �           �„о    ��      Q         �   �        �   �   n     i
�.�         Х       ,�'    Оы            �                      I
�           � � �                                               1
--�    I�      �
�           �.             ti                 �   �
�,     Н                     v    �   �о.
аэ
t���`-      �-,    "�      �   �    °    �    �  �   �� ' �   � �..
�              �   rф   b    �    3   а, �,
"�          � г�   т�          �    р"   �   k   {�  и   .�г   �"    �
�.                сЭ      F     �С        °о
в           91             �   1��   сл   ,--�С�,   �   � v   С.�   �
. О    г�2i    : �   �   �    �         ^   �  �а   -�  �
�к�         д-�    �       w         q              �           а'�  �   G
��       � .�  � �  �  � �              �
��        гs  v ' *�4с`vi �  .�  "�',  йrf   ь=-
'��       О    З%fi     й   У�¢е     �    tlq ��
#i�p      °'  о ik'     �     Ga  � :4  �'
о  сс
... »�.,.   �   �-�у �,   �  �h  ��  �  ' �  �'   i
Е=     пi  сС�  -   м� CG  �1
i


r&;＝…떼（, …
-[ ·


… & ·― &    *&
·，·！―騙―


iv. Special Account Statement
P 4 A
SPECIAL ACCOUNT STATEMENT
*MA 1 2017 4 12   31 H
(For the period ended December 3 1  2017)
Project name: Jiangxi Poyang Lake Basin and Ecological Economic Zone Small To-,,ai Development Project Financed by the World
Banl<
Depository Bank.   Shanghai PUdong Devc1opment Bank Nanchang Branch
TW 4j: 64011457700000018
Account No. : 640114577000000 18
t Ti-WTJ AK- : 8234-CN
Wor]dBankLoan:8234-CN
WWk:  ,-NVOUT                                                                               Aft
Prepared by: The Finance Department of Jiangxi Province                          CwTency:   USD
Part A: Account Activity for the Period                       Amount
R,
Beginning Balance                                                                     5,134,79? 95
Add
-Total amount deposited by World Bank
zr A 41 1 1  k ),  le ± V ( t 1\ _ _ 141 IK P   13    )
Total Interest earned this period if deposited jD Special Account                        2,140.74
1* M T _6_19 -*,- LH 0 Z 16 #
Total anjount ref ndcd to cover ineligiblc expenditures
_k  Deduct
_*tW A ft t V
-Total amount withdrawn                                                               25.12IJ 89.86
* M 1  t 4  i  _, ,   It R 1   t   k _ _
-Total service charges if not included in above amount withdravrn
Ending balance                                                                         914,134 21
(,rp   ,To be continued)
13


B              im: -)] V/
Part B: Account Reconciliation                            Amouni
Amount advanced by World Bank                                                     1o oco 00
AS Deduct
Total amount recovered by World Bank
Outstanding anount advanced to the Special Account at month/day/year
4.tfl    P   S
Ending balance of Special Account at month/day/year 
4 ýp add:
5 - .iL # Ms M~ 5ý E,   4f -äk t    +2 0ý ) IS l ty
Anount claimed but not yet credited at month/day/year
Application no.       Amount
6.  1 - 4 * t  F- E1t12   n   st &t
Amount withdrawn but not yet claimed                                              11199,25539
7. tRfr   ti†k   (fpo+*5†A6t±w)
Cumulative service charges ( if not included in item 5. Or 6)
4J12  Deduct:
12.389 60
Interest carned ( if included in Special Account)
9. *4MW      S9F-î   +4    r
Total advance to Special Accounted for at month/day/year                           20000 00
14


（五）财务报表附注
｛、江襼、日茸流域城镇一范项目贷款
…号为8234一CN，旨在通过改善江西省示范城镇重点发展基础设施，提高城
”。…镇公众服务水平。该项目的项目协议、贷款协定于2013年5月价日签订，
一习2013年7月19日生效。
川2014年开始进行项目中期调整，取消包括道路、公交站和河道治理、
一川人厂等8个分项目，新增6个分项目：土建工程类支付比例由68％调整为
叫100%，费用之间也进行调整，关账日期延期至2019年12月31日。世行
一…同意了中期调整方案，并于2016年1月和12月对涉及《贷款协议》中的
一刊条款进行修改。2017年由于瑞金市古城河综合治理项目建设目标改变，世
&”…行建议取消该项目（详见世行技术支持团2017年9月8日备忘录）。通过
_}2次调整，项目计划总投资由205,308.80万元人民币调整为184,7222万元
｛人民币，其中世界银行贷款15,000万美元，折合人民币 94,500万元。
一1.1项目区分布
一』南昌、萍乡、九江、赣州、吉安、宜春、抚州和土饶8个设区币的n
个县（市），即：南昌市的进贤县、萍乡市的芦溪县，九江市的九江县和共
青城市、赣州市的赣县和瑞金币、吉安市的井冈山市、宜春市的宜丰县、
抚州币的南丰县、上饶市的横峰县和德兴市实施。
1.2中调后的投资安排
项目计划总投资184,722.2万元人民币，其中世行贷款15,000万美元
（折合人民币94,500万元），占计划总投资的51.2%，国内配套资金
90夕22.20万元（约合14,321.0万美元），占计划总投资的48.8％。其中：
子项目A．改善交通基础设施子项目投资121,326万元人民币（约合
19,258万粎元），占总投资的65.7%;
l5


一―一一－一～一’-”华
子项目B．水资源管理基础设施子项目投资49,145.0万元人民币（约
合7,801万粎元），占总投资的26.6%;
子项目C，项目管理和能力建设子项目投资14,0150万元人民币（约’
合2,225万粎元），占总投资的7石％;
项目先征费236.0万元人民币（约合37,0万美元），占总投资的0.1%；。
（详见下表）{
单位：万元人民币
{
}
…
}
…
13项目建设内容
江襼都阳湖生态经济区及流域城镇发展示范项目由20个城镇基础设
施建设工程和项目管理与能力建设项目组成。
}
项目建设内容｛
几九毛侧
…
}
}
…
!
{
2．财务报表编制范围｝
本财务报表的簖制范围为11个项目县（市）及省本级。财务报表由11
个项目县（市）办公室进行簖制，最后由江西省世行贷款都阳湖生态经济
区及流域城镇发展示范项目领导小组办公室汇总编报。
…
}
…
…


｛约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
（约际字（2 000)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日至论月31日。
王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。
4．报表科目说明
4.1项目支出
2017年项目支出人民币209,261,356.07元，累计支出人民币
1,037,523，佣4.82元，占总投资计划的56.2％。其中：
子项目A．改善交通基础设施子项目支出人民币791,775,290.69元，占
子项目A总计划额的65.8%;
子项目B．水资源管理基础设施子项目支出人民币160，仍9,842.44元，
l设占子项目B总计划额的33.0%;
子项目C．项目管理和能力建设子项目支出人民币65,954,679.01元，
占子项目c总计划额的26.8%;
支出项目先征费人民币2,286,337,50元（约合3750万美元），占该类
刃计划的96.9%;
川建设期贷款利息、人民币14卫03、642,51元，占该类计划的82.6%;
州汇兑损益3。263卫9267元。
洲4之货币咨今
曰2017年12月31日货币资金余额为人民币73,844,641 .50元，比上年
增加人民币1,402,257．佣元，其中专用账户存款折合人民币5,319,715.75
11兀。
济4.3预付及应收款
2017年12月31日余额为人民币35,025,130.85元，主要是预付工程
17


一’-&―一’臀
款费用。
…
4.4项目拨款
2017年12月31日余额为人民币480乃74,269,99元，是省、（县）市
各级到位的配套资金。
项目计划配套资金总额人民币902,222,000.00元，截至2017年抢月
31日到位配套资金人民币48。，374之69.99元，占计划的53.2％。
4.5项目借款
2017年12月31日余额为人民币550,878,069.8元，其中：国际复兴
开发银行贷款额为84,306,888.34粎元，折合人民币550,878,069.8元。
截至2017年12月31日，累计提取世界银行贷款资金84,306,8那．34
粎元，占贷款总额的56.2％。其中：土建工程累计提款68,978,937.15美元，
占该类计划的47.0%；货物咨询服务和培训类累计提款2,952,95 1 .19美
元，占该类计划的108.3%；先征费本金化375,000美元，占该类计划的100％。
4.6应付款
2017年12月31日余额为人民币1 14,846,345.94元，主要是尚未支付
的工程款和工程质保金。
4.7留成收入
2017年12月31日余额为人民币294,171.44元，主要是利息收入。
5．专用账户使用情况
本项目贷款专用账户设在浦发银行南昌分行，账号为
640 1 1 457700000018，币种为美元。2014年1月15日专用账户首次存款
12,00仪000.00粎元。2017年年初余额为5,134,792.95美元，本年度回补
20,799,390.38粎元，利息收入为2,140.74美元，本年度支付25,122,189.86
粎元，年末余额814,134.21美元。


田丽一一石二二二二二二二二－一．..............
6汇率采用情况
按照中国人民银行2017年12月29日汇率，即USDI一人民币6.5342
元。
‘币
7．其它需要说明的事项
！月7.1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。
夏兴7.2《项目进度表2一抖中的项目总计划额是采用中期调整后的数据。
3 .34
：元，
夕美
莎0％。
支付
｝为
争款
目补
9 .86
l9


v. Notes to the Financial Statements
Notes to the Financial Statements
1. Project Overview
The World Bank financed Poyang Lake Basin and Ecological Economic Zone
Small Town Development Project(LN.NO,8234-CN) alms to improve key
public services in participating small towns of Jiangxi Province through
improvements to prioritized infrastructure.  The Loan Agreement and the
Project Agreement were signed on May 17, 2013 and became effective on July
19,2013.
In 2014, the project mid-term review was launched, 8 sub-projects including
roads, bus stations and river control were cancelled, 6 new subprojects were
added. The disbursement rate for civil works engineering was adjusted from
68% to 100%, and the costs were adjusted too. The project closing date was
delayed to December 31, 2019.  The World Bank approved the mid-term
review plan and made revision to the relevant terms in the Loan Agreement in
January and December 2016 respectively,  In 2017, due to the change of
construction goal for Ruijin city integrated management subproject , the
subproject was cancelled (details see the aide memorandum of the World Bank
technical support mission o September 8, 2017). The total investment of the
project was adjusted from RM-132053.088million to RMBI847.222 million
through two adjustments, of which, the World Bank loan is US$150 million.
converting to RMB945 million in equivalence.
1. 1 P roj ect Areas
There are I I project counties /cities under administration of 8 prefectures/cities
which are respectively Jinxian county of Nanchang city, Luxi county of
Pingxlang city, Gongqingcheng city and Jiujiang county of J1UJ'iang city,
Ganxian county and RuiJin city of Ganzhou city, Jinggangshan of Ji'an city,
Yifeng county of Ylchun cityNanfeng county of Fuzhou city, Dexing city and
Hengfeng county of Shangrao city
1.2 Project Investment after Mid-term Review
The total planned investment of the project is RMB 184 7.222mi Ilion, of which,
the World Bank loan contributes US$150 million( about R1\1B945 million in
equivalence), accounting for 51.2% of the total investment, while the domestic
counterpart fund contributes RMB902.222 million (about US$143.21 million in
equivalence), accounting for 48.8% of the total investment, of which:
20


The investment for Component A Transport Infrastructure Improvement         is
RMB 1213.26 million (about US$192.58 million in equivalence), accounting
for 65.7% of the total investment;
The investment for Component B Water Resources Management Infrastructure
is RMB 491.45 million (about USD 78.01 million in equivalence), accounting
one             for 26.6% of the total investment;
key              The investment for Component C Project Management and Capacity Building
)ugh             is RMB 140.15 million ( about USD22.25 million in equivalence) , accounting
the             for 7.6% of the total investment.
July             The project front-end fee is RMB2.360 million ( about US$ 0.37 million in
equivalence), accounting for 0.1% of the total investment.( Please see the
ding             following tables for details)
were
From               No.        Component          Assessment     Mid-term     +/-Increase/Decre
was                                                Value      Review Value         ase
term                I    Transport Infrastructure 130,266.00  121,326.0     -8,940
at in                   Improvement
e of                2    Water       Resources 59,099.00      49,145.0      -9.954
the                     Management
3ank                     Infrastructure
f the               3    Project Management and 15,707.60     14,015.0      -1693
Ilion                    Capacity Building
bion.               4    Front-end Fee          236.20        236.0         -0
205,308.80    184,722,0    -20,586.8
1.3 Project Activities
The project is comprised of 20 civil works subprojects and a project
ifties           management and capacity building components.
yof
city,                                          Project Activities
city,
and                No         Component                        Major Contents
15 transport infrastructure subprojects are built in 8
I    Ta   po  en t     counties/cities, of which, 13 subprojects belong to
road infrastructure, 2 belong to bridge engineering
tich,                       Water Resources    There are 4 water resources management subprojects
n in                                           in 4 counties/cities, of which, 3 subprojects belong to
estic                2nageme                   urban flood control works and I belong to wetland
)rl in                       Inprotection subproject.
Project Management
3     and CaaBlng       Capacity building, project monitoring and evaluation
and Capacity Building
21


2. Consolidation Scope of the Financial Statements
The financial statements cover 11 counties/cities and the province itself. The
financial statements are compiled respectively by 11 project offices at
counties/cities level and consolidated finally by the leading group office of
Poyang Lake Basin and Ecological Economic Zone Small Town Development
Project.
3. Accounting Policies
3.1The financial statements of the project are prepared in accordance with the
requirements of Accounting Methods for the World Bank Financed Project
(Caijizi C2000] 13)
3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal
year from January 1 to December 31 of each year.
3.3 The accruals basis and the debit/credit double-entry bookkeeping method
are adopted. RMB is used as the recording currency of bookkeeping.
4. Explanation of Subjects
4.1 Total Project Expenditure
In 2017, the project expenditure was RvMB209,261,356.07, the project
accumulative expenditure was RMB1,037,523,084.82, accounting for 56.2% of
the total planned investment, of which:
The expenditure for Component A Transport Infrastructure Improvement was
RMB791,775,290.69, accounting for65.8% of the total planned investment of
the component A;
The expenditure for Component B Water Resources Management Infrastructure
was RMB160,039,842.44, accounting for33.0%of the total planned investment
of the component;
The expenditure for Component C Project Management and Capacity Building
was RMB 65,954,679.01 , accounting for 47.1%   of the total planned
investment of the component.
The front-end fee was RMB2,286,337.5 ( about US$ 0.375 million in
equivalence), accounting for 96.9% of the planned expenditure.
The interest of the loan for the construction period was RMB14,203,642.51,
accounting for82.6% of the plan.
The gains or losses of the exchange rate is RMB 3,263,292.67.
22


4.2 Total Cash and Bank
The balance on December 31, 2016 was RMB 73,844,641.50, with a
The           year-on-year increase of RMB1,402,257.08 over the previous year, of which,
s at          the funds in the special account were converted to RMB 5,319,715.75.
e of
nent          4.3Total Prepaid and Receivable
The balance on December 31, 2017 was RMB 35,025,130.85, which was
mainly advance payment for works.
i the         4.4 Total Project Appropriation Funds
)ject         The balance on December 31, 2017 was RMB480,374,269.99, which was the
counterpart funds allocated by all levels including the province, the city and the
county.
iscal         The total planned counterpart funds of the project were RMB 902,222,000.00.
By the end of December 31, 2017, the counterpart funds available in place were
RMB 480,374,269.99 accounting for 53.2% of the plan.
thod
4.5 Total Project Loan
The balance on December 31, 2017 was RMB550,878,069.8, including the
World Bank loan of US$84,306,883.34, equivalent to RMB550,878,069.8.
By the end of December 31, 2017, the cumulative withdrawal of the World
)ject          Bank loan was US$84,306,883.34, accounting for 56.2%, of which, the
Vo of          cumulative withdrawal of the loan for civil works was US$68,978,937.15,
accounting for 47% of the plan; the cumulative withdrawal of the loan for
was           goods, consultant service and training was US$19,295,173.67, accounting for
it of          108.3% of the plan; front-end fee capitalization was US$375,000, accounting
for 100% of the plan.
:ture
nent           4.6 Total Payable
The balance on December 31, 2017 was RMB114,846,345.94, which was
ding           mainly payment for engineering and quality guarantee deposit.
med
4.7 Retained Balance
i in           The balance on December 31, 2017 was RMB294,171.44, which was mainly
interest revenue.
!.5 1,
5. Special Account
The special account of the loan is set in Nanchang Branch of Shanghai Pudong
Development Bank, with the account number of 64011457700000018, and
23


USD as currency unit. On January 15, 2014, the initial deposit of the Special
Account was US$12,000,000.00. At the beginning of 2017, the balance was
US$5,134,792.95, the replenishment in this year was US$20,799,390.38. This
year the interest earned was US$2,140.74and the disbursement was
US$ 25,122,189.86. Thus, the ending balance was US$814,13421.
6. Exchange Rate Adopted
According to the exchange rate published by the People's Bank of China on
December 31,20176, US$1=RMB 6.5342
7. Other Explanation for the Financial Statements
7.1 In the project balance sheet, the difference of the World Bank loan at the
end of the period with the beginning of the period, and the difference between
the amount of current period and the withdrawal amount of the period in
SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT
were caused by the gains and losses of the exchange rate.
7.2. The project total planned investment in project progress table 2-1 was the
data adopted after mid-term review.
24