Audit Service Center of China National Audit Office for
Foreign Loan and Assistance Projects
Audit Report
W*F+4& (2018) 17- #
AUDITREPORT (2018) NO.17
Project Name: Partnership for Market Readiness Multi-Donor Trust
Fund Project Granted by the World Bank
M & : TF017222
Grant No.: TF017222
Project Entity: Department of Climate Change, Ministry of Ecology and
Environment
2017
Accounting Year: 2017
目录
ContentS
一、审计师意见．.................．……，................．……，...........．……，……，,..．……，,.1
1 .Auditor&sophiion.．……，............................．……，.,.．……，,．……，．……，，…，.,.,2
二、财务报表及财务报表附注．...．……，.．…，二，....．……，，二，.,.,,....．……。……，,,.,6
11,Financial Stateme以5 and Notes to the Financial St吐ements.........．……6
（一）资金平衡表…，，二，,,,.,,,，二，,.,,，…，,，二，,,,.,.，二，…，.........................．……6
1 .Balanoe Sheet.，二，，二，..............．……，.．…，.．…，…，…，.,，二，．…，…，,,.，二，.，…，.,，二，6
（二）赠款协定执行情况明细表二，,,.，二，,.．…，,.....．……，二，…，.,,,.,,,..．……7
11.Statement oflmplementation ofGrantAgreement........．……，．……，，二7
（三）专用账户收支表．....................．……，.,，二，.．…，......．……，．…，,,..．……8
111 .Special Account Statement .........．……，.．…，.,.,..............．……，二，,，……，.8
（四）财务报表附注．...............．……，.．……，……，.,.,.,.,.,.,，二，............．……9
iv,Notes tothe Financial Statements．…，．…，...........．……，…，，……，…，二，二11
三、审计发现的问题及建议，......................................．……，...．……，，……，.14
111 .Atldit Findings and Recommendations二，.．…，二，,,.,..................．···．··……15
一、审计师意见
审计师意见
生态环境部应对气候变化司：
我们审计了世界银行市场伙伴准备基金赠款项目20 17年12月31
日的资金平衡表及截至该日同年度的赠款协定执行情况明细表和专用
账户收支表等特定目的财务报表及财务报表附注（第6页至第13页）。
（一）项目执行单位及财政部预算评审中心对财务报表的责任
簖制上述财务报表中的资金平衡表、赠款协定执行情况明细表是
你单位的责任，簖制专用账户收支表是财政部预算评审中心的责任，
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，蓉体列报。
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
1
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
市场伙伴准备基金赠款项目20 17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
我们还审查了本期内报送给世界银行的第4和5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。
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审计籲威渗瓤项如服务中心
矍论由8年6月2-6一‘巳
夕乡，』办飞犷
几厂
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：86一10一62150750
2
Auditor's Opinion
Auditor's Opinion
To Department of Climate Change, Ministry of Ecology and Environment
We have audited the special purpose financial statements (from Page 6 to
Page 13) of Partnership for Martet Readiness Multi-Donor Trust Fund
project granted by the World Bank, which comprise the Balance Sheet as
of December 31, 2017, the Statement of Implementation of Grant
Agreement, the Special Account Statement for the year then ended and
Notes to the Financial Statements.
Project Entity and the Budget Appraisal and Evaluation Center of the
Ministry of Finance's Responsibility for the Financial Statements
The preparation of the Balance Sheet, 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 the Budget
Appraisal and Evaluation Center of the Ministry of Finance, which
include:
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 ftaud 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
3
fraud 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 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 Partnership for
Market Readiness Multi-Donor Trust Fund project granted by the World
Bank 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 No.4 and No.5 and the
attached documents submitted to the World Bank during the period. In our
opinion, those documents comply with the project grant agreement and
can serve as basis for grant withdrawal.
4
The audit report consists of the Auditor's Opinion and two more parts
hereinafter: Financial Statements and[ptes to the Financial Statements,
Audit Findings and Recommendatidns
Audit Service Center of ChinaN Ationl dit- e for Foreign Loan and
Assistance Projects
June 28, 2018
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.
5
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（四）财务报表附注
财务报表附注
1，项目基本情况
世界银行赠款市场伙伴准备基金项目赠款号为TFO 1 7222，该项目目
标是支持中国建立碳排放权交易体系，主要内容包括：l）碳排放权交易体
系的覆盖范围、总量设定、配额分配方法和补充机制研究；2）碳排放权
交易体系管理办法、机制和监督体系研究；3）碳排放权交易体系监测、
报告与核查体系研究；4）碳排放权交易注册登记各级系统功能扩展与完
善；5）中央企业、电力企业、各省区参与碳排放交易关键问题研究等。
财政部于2014年12月23日与世界银行签订该项目赠款协定，于2015
年4月15日与国家发展和改革委员会签订转赠协议。核定赠款额度为
8,000,000.00粎元，其中咨询服务6,940,000.00美元、项目运行管理
1,060,000.00粎元。本项目专用账户设在财政部预算评审中心，项目预计
于2018年6月30日关账。2018年4月，由于机构改革调整，项目执行
单位的名称由原国家发展和改革委员会应对气候变化司变更为生态环境
部应对气候变化司。
2．会计核算原则
2.1本项目按照《财政部国际司管理的赠款项目会计核算暂行办法》
进行会计核算。
2.2会计核算的年度采用公历制（即1月1日至12月31日）。本期会
计报表从2017年1月1日至2017年12月31日。
2.3本项目会计核算按照权责发生制原则，采取借贷复式记账法记账，
以人民币元为记账本位币。
2.4本项目人民币金额均按照中国人民银行20 17年12月29日的汇率
1粎元二人民币6.5342元折算。
3．项目执行情况
截至2017年12月31日，该项目累计从世界银行提取赠款
2,509,235.98粎元，折合人民币16,395,849.74元。项目累计支出
2,509,235.95粎元，折合人民币16,395,549.74元。
9
4．主要科目说明
4.1银行存款
本科目主要核算专用账户中的资金收支和余额。
2017年12月31日银行存款余额为0.00美元，折合人民币0.00元。
4.2项目支出
本科目主要核算佼用世行资金实施的所有合格的项目支出。
本科目本期期末余额2,509,235.98美元，折合人民币16,395,849.74
元（含当期汇兑损益人民币一1,007,539.78元），主要用于咨询服务和运营
管理费用。
4.3拨入赠款
本科目核算项目办实际佼用和收到的世行赠款。
本期世界银行回补966,556.51美元，为了落实财政部关于GEF赠款
项目财务管理工作的要求，需要将项目专用账户由财政部预算评审中心转
出，因此又退回世行953,453.27粎元。本科目本期期末余额2,509,235.98
粎元，折合人民币16,395,549.74元。
4.4应付账款
本科目主要反映专用账户存款利息，截止本期利息收入总额为％0.20
粎元，已转入国库，本期期末余额为0.00元。
5．专用账户使用情况
2017年度，本项目专用账户设在财政部预算评审中心，开户银行为
中国光大银行北京礼士路支行，账号为：75011488000002281，币种为美
元。专用账户首次存款额为1,000,000.00美元。2017年度为本项目实施的
第三年，本期世行专用账户期初余额为33,982,13美元，从世行回补
966,556.51粎元，本次利息收入421.56美元，本期支付46,546, 73美元，
因专用账户调整本期暂退回世行953,453.27美元，累计利息960.20美元
转入国库，专用账户期末余额0.00美元。
10
iv. Notes to the Financial Statements
Notes to the Financial Statements
1. Basic Information
The Grant No. of Partnership for Market Readiness Multi-Donor Trust Fund
Project Granted by the World Bank is TF017222. The project aims to support
establishing carbon emission trading scheme in China, and the main
components includes: 1) Research on the coverage, cap, allocation and
supplementary mechanism of carbon emission trading scheme 2) Research on
management methodology, mechanism, and oversight system of carbon
emission scheme 3) Research on monitoring, report and verification system of
carbon emission scheme 4) Development of function extension and
improvement of carbon emission trading scheme registry (national, provincial
and etc.) 5) Research on state owned key enterprises, power sectors and
related provinces participating into carbon emission key problems.
On December 23, 2014, the Ministry of Finance signed the project grant
agreement with the World Bank. On April 15, 2015, the Ministry of Finance
signed a transfer grant agreement with the National Development and Reform
Commission. The Fund Granted by the World Bank is USD 8,000,000.00, in
which goods, non-consulting services, consultants' services, training and
workshops are USD 6,940,000.00, incremental operating costs are USD
IAOM00.00. The project special account is set up in the Budget Appraisal
and Evaluation Center of Ministry of Finance, and is expected to be closed on
June 30, 2018. In April 2018, due to the institutional restructuring, the name
of project entity was changed from Department of Climate Change of
National Development and Reform Commission to Department of Climate
Change, Ministry of Ecology and Environment.
2. Accounting Principles
2.1 The project shall be accounted in accordance with the Interim Measures
for the Financial Management of Projects Financed by Loans and Grants of
International Financial Organizations.
2.2 In the accounting practice, the Gregorian calendar year is adopted as the
accounting year, i.e. from January I to December 3 1. The accounting period
I I
was from January 1, 2017 to December 31, 2017.
2.3 The accrual basis and the debit/credit double entry bookkeeping method
are adopted. RMB is used as the recording currency of bookkeeping.
2.4 The RMIB amount was converted by the People's Bank of China RMB
exchange rate on December 31, 2017 of USD 1 = RMB 6.5342 yuan.
3. Implementation of the Program
As of December 31, 2017, the total amount of USD 2,509,235.98 (equivalent
to RMB 16,395,849.74 yuan) has been withdrawn of the total grant amount.
The total expenditure amount was USD 2,509,235.98 (equivalent to
RMB 16,395,849.74 yuan).
4. Description of the Main Subjects of Financial Statement
4.1 Cash in Bank
This subject mainly records the income, expenditure and balance of special
account. The ending balance of Cash in Bank was USD 0, which converted
into RMB 0 on December 31, 2017.
4.2 Project Expenditure
This subject mainly records all the qualified expenditure of projects financed
by World Bank funds. The ending balance in this period was USD
2,509,235.98, equivalent to RMB16,395,849.74 (including the exchange gain
or loss RMB-1,007,539.78 yuan), mainly for consultants' services and
incremental operating costs.
4.3 Grant Received
This subject records the world bank grant which was actually used and
received. The reimbursement in this period was USD 966,556.51 from the
World Bank. According to the request of the Ministry of Finance, the special
account of the project was transferred from the Budget Appraisal and
Evaluation Center of Ministry of Finance, and returned USD953,453.27 to the
World Bank. The ending balance was USD 2,509,235.98 (equivalent to
RMB16,395,849.74 yuan).
4.4 Payable
Payable mainly records the interest earned in special account. By the end of
this period the total interest earned was USD 960.20 which has been
transferred to the Treasury, and the ending balance was USD 0.00.
5. Special Account
In the year 2017, the Special Account of this project is set in the Budget
Appraisal and Evaluation Center of Ministry of Finance. The Depository Bank
is China Everbright Bank Beijing LiShiLu Sub-Branch, with the account
12
number of 75011488000002281, and USD as currency unit. The Initial
Deposit of the Special Account was USD 1,000,000.00. 2017 was the third
year since the project started . The beginning balance of 2017 was USD
33,982.13 . The reimbursement in this period was USD 966,556.51. The
interest earned was USD 421.56. And the disbursement was USD 46,546,73.
The amount of refund to the World Bank was USD953,453.27. The
accumulated interest, totaling USD 960.20, was transferred to the treasury,
and the ending balance was USD 0.00.
13