Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report * k 41 f 2021 ] 20-`- AUDIT REPORT [2021 D NO. 20 Project Name: GEF China Sustainable Cities Integrated Approach Pilot Project : TF0A4213 Grant No.: TF0A4213 Project Entity: Department of Standards and Norms, Ministry of Housing and Urban-Rural Department 2020 Accounting Year: 2020 目录 Contents 一、审计师意见．..............．……‘...............．……，,-...........．············，···············……1 1 .Audito厂5 opinion.,.,,，一，,.....．……，....．···················，··························1·····4……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，..．……，.,,，二，.,．····，····，····一～···········……5 1 .BalanceSheet............................．……‘..................．……，..................．·，····一5 （二）赠款协定执行情况明细表二，,,,,.,..............................................．……6 1 1 .Statement oflmplementation ofGrantAgreement........................．……6 （三）财务报表附注．．……，...................．……～···············，···················。··一7 1 11 Notes to the Financial StatelnentS……，.．……，...．……，....................．……，9 三、审计发现的问题及建议．..................................................................．……，11 111.Audit Findings and Recolnmendations．……‘......．……‘.........................．……12 一、审计师意见 审计师意见 住房和城乡建设部标准定额司： 我们审计了全球环境基金赠款中国可持续城币综合方式试点项 目2020年12月31日的资金平衡表，以及截至该日同年度的赠款协 定执行情况明细表等特定目的财务报表及财务报表附注（第5页至第 10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．按照中国约会计准则、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。我伫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 所选爆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，悠体列报。 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。 l （三）审计意见 我们认为，第一段所列的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 境墓金赠款中国可持续城币综合方式试点项目202。年12月31日的 财务状况，以及截至该日同年度的财务收支和项目执行情况。 （四）其他事项 我们还审查了本期内报送给世界银行的第MOHURD01至 MoHuRD03号提款申请书及所附资料。我们认为，这些资料均符合 赠款协定的要求，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 表及财务报表附汪、审计发现的问题及建议。 审计籲国外贷援款项目审计服务中l匀 2021止6月】5日 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：创压62 1 50750 1. Auditor's Opinion Auditor's Opinion Department of Standards and Norms, Ministry of Housing and Urban-Rural Department: We have audited the special purpose financial statements (from Page 5 to Page 10) of the GEF China Sustainable Cities Integrated Approach Pilot Project , which comprise the Balance Sheet as of December 3 1, 2020, the Statement of Implementation of Grant Agreement 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 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 arnounts 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 staternents, 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 circurnstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also 3 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 China Sustainable Cities Integrated Approach Pilot Project as of December 3 1, 21020, its financial receipts and disbursements, the project implementation 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.MOHURD01 to No.MOHURDO3 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. 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. Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects June 15, 2021 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 �у г- с r��, г=- - v r i � сз г�; {'° м 1� '�"' с м_= м_ FF, � '�С� � !,� � ', � . г3 rn м ,.�7 'w � � tS � _�� � Г7 N � «' _. С . F"' � � . 'Lj .. -1 С . . Q �., 1, Т '1"' n-h`� "� у�- G W t CJ ��4 � � � � `� � ' _ _Ф О О 4 � CJ ��1 U ц О С7 С7 "'о � С G Q Q � >� � =" м � '�4 Q �' � 4?Э � - � . с с , г�.У = '�.` Г,,. . б � ,°�,.li ���.. и р � � с о ;°` ц -о '�' .� � �м � .�� :зF � .� � �С о .�L,�цJ и i.ri 1llY � t`� й7д� �ч- > �. � G Ci ",ТТ'М\ г.�'� `� .цG� и 'Т'�' � 'N �� �''� � � Ме1 s_'.'-t.. CV -U� :J .�- � U _,� :тд г-�-, �ь, ,�Е. L _ д% �1г � �° �- ���' JJ � 1 � '� .� C.J J' � -- � � n. ^ Afi� ^'" `�"' � Г�i гГ6 � ���, ,=� � I l �.- у�. � ,` � � :�j., � �=.. � �' "Ии L1 :гС.( � � ro� _п7 .n � V1 I 7п� � .� LL __ {✓у'' � � с� : �, �'� с ,r� � � Г 1 г- ёз J�' гs с, г� ,_, � � 4г�-�' S.,_ G _ й О О г� О i •'L` ,(t„y_у "_' �„�, � 4С' '�° -дz5' гЛ С О С� г'у G N � "� I �1 *, � д� � .. � � м т ; �" '�1� � w h�� еб � С � � ._ � 1 м м � 1� Г�I и ",-'г�у а � � �уΡ/ ��. � � � ит' `� G -"t� Сг� cJ �-1H о.4у� и N с^i �вуΡ� 'Z ... у �'. 'С � �г F�1 �� пJ !i1� е+-, G э j"t 1� � Н� с �:,;,. �. S'\�-'jj.�' L�' U I I CI1 � у '� с �` �в У �+ °о °о о о °о '"" � � � ci о о с о � �;��,� �� -д � м � �� --+4k,,ti' ' п ь��` � '� `� л„ GЭ _}г, �' ч-, `-J .®. �" ~'t г�i � ='�= ^7i �., ...-+--> о � � � CZ ���-}�.' С 7- ''`i С .� . С ц]У! ���+� � �G ..., г,, о -�^� С П�-` � ' i�'�� с н � �:. � � �' �+ F �" '}С г� пi ,�7 ,�? c�j � � � � � � � �� `� ~ Q � �,� д��57~�� � а , �' s ��- с� � _ >� r.., � � � �, _,� ,� � � �, ��'�.,� ������ � � � �� v '�' � " у {f � с са ��дΡ � +�. � � � � ;�- Z ^ � � � v `{q �',Ч . . а � � .�"� С -Л � � ,� �С � й � '• � ; � � w �.�? >, _ � � � ,.--. 'и�С +ь�- � �� � "� � � к °� ?� '� � w F, ; � �� � ,�э �s .�-� �+ у LC �Pt га � *�- � • ` �-� со' �'`� й �м . � ,.r д v � �'Д !� � �: с- ::= � � а = •о -'�г�- �, с � �. � "i"�. �:' J � д � � с � '��' 1 :--. `�к�'` а. � �.. �-' i- :,:-―·！―긷·，- 긔 3．汇率 本项目期末报表折算汇率按2020年12月31日美元对人民币汇 率折算，即1粎元＝人民币6.5249元。 4．项目执行情况 截至2020年12月31日，该项目累计提取赠款金额326 642.97 粎元，折合人民币2 1313!2.71元，全部为本期提款金额。 截至2020年12月31日，该项目累计支出人民币2 13 1 3 1 2.71 元（含累计发生汇兑损益人民币一93369.68元）。 5．会计报表主要项目说明 5.1项目支出 本科目主要核算佼用全球环境基金赠款实施的项目支出。 本科目期末余额人民币2 131 312.71元（含累计发生汇兑损益人 民币一93 369.68元），主要用干咨询服务以及开展项目管理与监督产 生的增量成本费用。 5.2拨入赠款 本科目核算收到的全球环境基金赠款。 本科目期末余额326 642.97粎元，折合人民币2】3 1 3 12.71元。 吕 iii. Notes to the Financial Statements Notes to the Financial Statements 1. Project Background The Agreement for the GEF China Sustainable Cities Integrated Approach Pilot (China SCIAP) Project (TFOA4213) was signed between the Ministry of Finance (MOF) and the World Bank (WB) on September 18, '11017. The Implementation Agreement between MOF and Ministry of Housing and Urban-Rural Development (MOHURD) was signed on March 1, 2018. The closing date of the project is March 31, 2023. Total grant amount is USD32 727 523.00, amongst which MOHURD uses USDI 927 523.00 to support development of a national TOD platfon-n and a diagnostic tool and toolkit, capacity building, as well as monitoring and evaluation on project activities. The remaining funds are used to assist with the participating cities of Beijing, Tianjin, Shijiazhuang, Ningbo, Nanchang, Guiyang and Shenzhen to incorporate transit-oriented development (TOD) principles in their policies and into future urban and transit plans,relevant grant agreements were signed with the above seven pilot cities. The former department of Building Energy Efficiency and Science and Technology (BEEST), MOHURD was responsible for the project implementation at MOHURD's level. In 2018, followed by the institutional reform, the former department of BEFST, MOHURD merged into the department of Standards and Norms, MOHURD, which thereafter took the responsibility to implenient the project. The project steering committee and project management office (PMO) of the WB/GEF China Sustainable Cities Integrated Approach Pilot Project was established by MOHURD, with the PMO taking responsibility for daily implementation of project activities, fund management, and coordination, etc. The prQJect uses Direct Payment and Reimbursement, instead of the designated account, to apply for funds withdrawal. 2. Accounting Principles 1 The financial statements are prepared in accordance with the Grants qfInternational Financial Organizations and the Accounting Provisional iVethods.fi)r the Gront Prqject Alanaged by, International Department Qf ,V10F ")." The accrual basis accounting method is used, with the debit/credit double entry bookkeeping systern applied for bookkeeping purpose. The 9 accounting currency is RMB. Exchange gains or losses is calculate. 2.3 The accounting follows the Gregorian Calendar year, i.e. the year begins on January I and ends on December 3 1. Financial stateme;s for the current accounting period is from January 1, 2020 to December 3 2020. 3. Exchange Rate The exchange rate used in the project was the exchange rate on December 31, 2020, which was USD 1=RMB 6.5249 yuan. 4. Project Implementation As of December 31, 2020, the cumulative amount of grant withdrawals from the World Bank was USD 326 642.97, equivalent to RMB 2 131 312.71 yuan, all of which was withdrawn during the current period. As of December 31, 2020, the cumulative amount of project expenditure was RMB 2 131 312.71 yuan (including cumulative exchange losses of RMB 93 369.68 yuan). 5.Notes to Main Accounting Items of the Financial Statements 5.1 Project Expenditure This subject records project expenditures financed by the GEF grant. In the current period, the ending balance was RMB 2 131 312.71 yuan (including exchange losses of RMB 93 369.68 yuan), which was used for consulting services, and incremental operating costs relevant to project management and monitoring. 5.2 Grant Received This subject mainly reflects the amount of grants received. In the current period, the ending balance was USD 326 642.97, equivalent to RMB 2 131 312.71 yuan. 三、审计发现的问题及建议 审计发现的问题及建议 徐对财务报表进行审计并发表审计意见外，审计中我他还关注了 厂毛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 毛几乓目管理情况，以及上年度审计建议整改落实情况。我们未发现 万顶目在上述方面存在问题。 ![ 111. Audit Findings and Recommendations Audit Findings and Recommendations -iJ,:mon to performing the audit and expressing an opinion on the statements, we also make observations with respect to 3! Ce with applicable provisions of state laws and regulations and greement of the relevant entities, its internal financial control .-oicct management and the follow-up of previous recommendations the project implementing process. We have not found any '-%;2--.Knesses or problems on the above mentioned aspects, 12