30 JUN 2021 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report * t C 2021D 18 - AUDIT REPORT C 2021 NO.18 ~# Project Name: Climate Smart Staple Crop Production Project Granted by Global Environmental Facility A' #: TF017649 Grant No.: TF017649 Project Entity: Science and Technology Education Division, Ministry of Agriculture and Rural Affairs of the People's Republic of China ]: 2020 #1 1 E 2021* 1 A 31 H Accounting Period : January 1, 2020 to January 31,2021 目录 ContentS 一、审计师意见．..．……，．……，...................................．……，.....................．……1 1 .Auditor&5 OPinion..............................................................................．……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．........................................................................．……5 1 .Balance Sheet...............................................................................．……5 （二）赠款协定执行情况表．........................................................．……6 11.Statement oflmplementation ofGrantAgreement....................．……6 （三）专用账户收支表．................................................................．……7 111 .Speeial Account statement.......................．……，..............．……，...．……7 （四）财务报表附注．.....................．···············································……8 iv.Notes tothe Financial Statements..........................................．……11 三、审计发现的问题及建议．.............．……，.......................................．……巧 111 .Audit Findings and Recomnlendations.........................................．……16 一、审计师意见 审计师意见 农业农村部科技教育司： 我们审计了全球环境基金赠款中国气侯智慧型主要粮食作物生产项 目2021年1月31日的资金平衡表，以及截至该日同期间的赠款协定执行 情况表、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14页）& （一）项目执行单位及农业农村部农业生态与资源保护总站对财务 报表的责任 簖制上述财务报表是你单位及农业农村部农业生态与资源保护总站 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 审计程序口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。 1 （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 款中国气候智慧型主要粮食作物生产项目2021年1月31日的财务状况， 以及截至该日同期间的财务收支、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9号至12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。月、一气 一：一／一 水 、、，。夕卜戚、项目、耐、心 2021年戈厂‘绝多才 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 Science and Technology Education Division, Ministry of Agriculture and Rural Affairs of the People's Republic of China We have audited the special purpose financial statements (from page 5 to page 14) of Climate Smart Staple Crop Production Project Granted by GEF which comprise the Balance Sheet as of January 31, 2021, the Statement of Implementation of Grant Agreement and the Special Account Statement for the period then ended, and Notes to the Financial Statements. Project Entity and Rural Energy &Environment Agency's responsibility for the Financial Statements The preparation of Financial Statements is the responsibility of your entity and Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs, 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 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 3 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 Climate Smart Staple Crop Production Project Granted by GEF as of January 31, 2021, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the period 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.9 to No.12 with 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 Recommenidations. Audit Service ,Cehter of china National Audit Office for Foreign Loan and Assistab&e,Projects June 1516,Z41 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 1 A 31 H (As of January 31, 2021) Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs % # ThTF017649 R 4 * Th A Grant No.: TFO 17649 Currency Unit: RMB yuan Application of Fund Sources of Fund Subject Name Beginning Ending Balance Subject Name Beginning Ending Balance Balance Balance Bank Deposit 2,161,602.15 129,143.70 Grant Received 24,912,553.23 33,001,590.00 Grant 0.00 0.00 0.00 0.00 Expenditure Payable Project 22,756,049.98 32,879,080.59 0.00 0.00 ExpenitureCounterpart Fund Expenditure Accounts 0.00 0.00 5,098.90 6,634.29 Interest Receivable :g r* Tqtit Total 24,917,652.13 33,008,224.29 Total Sources of 24,917,652.13 33,008,224.29 Application of Fund Fund 5 и ор .r О � '� [� оо � СрΡ � �' 00 N И И � � Сд � �' � � оо � о �r i. м 7 о � �F4i lG� � '� �+ N М О� 01 �7 � � О ���А � а � [� и � о о О�� '�( � N м м О W 1 � ~ Е� ��' � а� гNл � � О niI' О'�'\ � �г � 1� д й N °� °о z •�"� V � ййК '� � �о �- � � � �. � v '" м vi сд � Z � � � � � � и ОИi. � й 7 3 � �о �о о г,i рΡ] и м rn о W _ �' I}�а ,с О � оо м r,,.'} � 7ч ^�/у �-( � \b И М 00 {"�Т 3 м � �о а� � � � � � � � L ^ � w �о c�i г- г�i Г� о оо � о rn r� � � � д оо " .� оо F� о р й о�, rn й �� н � ^ � М � О О + О � � ц1 � � 1� м � о°и� �o�ti � � � � � �"'� с`' �,р � � � � г� о � � � ,� {}� с� � N м �� ��о � � � и � � н ¢ ¢ а' о о ' о � � о � � � � S g °о ,j'ц,1 с� � � р i�' � о о о +"� � �i ..., w �, о � � °И` � ° � W� ош� �, д� � М � � � � -I���.� � �1" W � �i � � °� �°о о � � �"� �� � � � � N о р„� о� и � � � +'� � � О '� � й � о � �..� ь� с`�i 7 � о м �+ Gz, � -�i � -( о сЧ м `. � � .� �' д� С W � i�. � 'Ч� р'� � �� о о о � Е,,,+ �{ '� 'П7 '; С7 °о S ° � �i-� �? � =� � � q о о °о р W � О�� �.'7 м й о д � о� ^. .. р �вI '�` Р. � � � м vi + �С �� о � � � � W � U � �F� � � р �"'� -� и �? р � � �+ с. � � Е"� � й � W � � � _ ц �� р, � � �'� � � � � � � 3 СΡ Ф 'С U С � Г. � � � � 'b � �� r� �-�i � `� � � �., � � Е и � � ь�., а+ � � у v� � С � � � . � � � � �у � р � � � и • � ,,, а F-� � �7 � U 'I� � U � � � � �п � F-� а � � С� j v � о '� � � � � � г, , � � 'п .� � и о ,� о � � �ЛрΡ Z �� °+n � �1 � � iц'�с, Z � с � � � " U� ь'" �'� W О 1W� й � ,,, � с� � � и п .�, � �., Д � � !� о � � � � v.,.п I�.{ ��� •-� й� сч OQ�I С7 U О м й ... ( -= ) *)fi * P #"k* iii. Special Account Statement * M * P q k 't A SPECIAL ACCOUNT STATEMENT *M;A9 2021 * I A 31 H For the Period from January 1,2020 to January 31, 2021 r W` Ikv X NJ_ ± -54W * J 1 Project Name: Climate Smart Staple Crop Production Project Granted by GEF -4 4 * 1k: t I t ff 4P t ;t - * X f- -t 't A Preparedby: Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs Depository Bank: CITIC Bank Chaoyang Branch, Beijing W - -: 8110 7140 1370 1239 620 A't AccountNo.: 8110714013701239620 Currency: USD a R Ilff AMOUNT Item 1. M+Q1iL-rM Beginning Balance 309,853.81 Ift add: 2. *JWHMT The amount deposited in current period 1,528,922.16 3. Interest Earning 294.35 4. * M T, -r6T 4 5 Lh 9 AS,ft V), Total amount refunded to cover ineligible expenditures 0.00 4 1 Deduct: 5. * JW -- E J,f8 A 1,819,112.71 Total amount withdrawn 6. *Aq3r,-1 29 rP 0 H* t jV ffi 0.00 Total service charges if above amount withdrawn AH-,Jt-V 0.00 Refund (Special account adjustment) 8. M * 1+1 V Ending Balance 19,957.61 7 （四）财务报表附注 财务报表附注 1．项目基本情况 气候智慧型主要粮食作物生产项目旨在完善中国农业生产减排增碳 配套政策，增强项目受益者环保意识，提高项目区人员素质和对农业主要 投入品佼用与管理水平，提高化肥、农药、灌溉水等投入品的利用效率和 农机作业效率，建立资源节约型一环境友好型作物生产体系，促进农业可 持续发展。该项目主要针对中国水稻、小麦、玉米三大粮食作物的生产系 统，选择有代表性的两个粮食主产区一安徽和河南建立示范区，开展作物 生产减排增碳的关键技术集成与示范、政策创新与应用、公众知识的拓展 与提升等活动，提高化肥、农药、灌溉水等投入品的利用效率和农机作业 效率，推幼应用资源节约型一环境友好型农业生产技术，推进农业面源污 染综合治理，减少作物系统碳排放，增加土壤碳储量，改善农业资源环境， 发展生态循环农业，推动中国农业生产的节能减排，为世界作物生产应对 气候变化提供成功经验和典范。 气候智慧型主要粮食作物生产项目由全球环境基金资助，世界银行作 为国际执行机构。农业农村部科技教育司代表农业农村部组织项目实施。 项目专用账户于2017年7月调整至农业农村部农业生态与资源保护总站， 负责管理资金并簖制相关财务报表。 该项目从2014年9月起实施，项目执行期为6年，项目结束日期为 2020年9月30日，关账日期为2021年1月31日，项目赠款资金共计 510万美元。 2．报表编制范围 项目财务报表由农业农村部农业生态与资源保护总站编制。资金平衡 表和赠款协定执行情况表综合反映项目使用气候智慧型主要粮食作物生 产项目赠款的情况，专用账户收支表反映气候智慧型主要粮食作物生产项 目赠款周转金的使用情况。 3．会计核算制度 3.1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》 8 进行报表编制。 3.2本项目按照权责发生制原则，采用借贷复式记账法记账。 3.3本期财务报表的会计期间为2020年1月1日至2021年1月31 日。 3.4项目记账本位币为人民币。本期财务报表期末余额使用的美元与 人民币的汇率为2021年1月29日汇率，即：1美元＝人民币6.4709元。 4．主要报表项目说明 4.1银行存款 该科目反映专用账户银行存款余额。截至2021年1月31日，专用账 户期末余额为19957.61粎元，折合人民币129143.70元。 4.2拨入赠款 该科目反映项目收到的赠款金额。截至2021年1月31日，拨入赠款 期末余额为5 100000.00粎元，折合人民币33001590.00元。本期增加 1528922.16美元。 4.3项目支出 该科目反映本项目支出金额。截至2021年1月31日，项目支出期末 余额为5051067.64粎元，折合人民币32879050.59元。本期支出为 1819112.71美元。 4.4利息收入 该科目反映本项目专用账户利息收入额。截至2021年1月31日，项 目利息收入期末余额为1 025.25粎元，折合人民币6 634.29元。本期利息 收入为294.35美元。 4.5配套资金 根据《财政部国际司管理的赠款项目会计核算暂行办法》，“配套资 9 金”科目核算实际到位的配套资金。为本项目提供的非现金配套不在报表 中反映。 5．赠款协定执行情况 截至2021年1月31日，该项目累计提取赠款资金5 100 000.00美元， 其中：项目第一部分的子赠款和辛｝、贴1452323.29美元，项目第二部分的 货物、非咨询服务、咨询服务、增量运营成本、培训和研讨会3 628 744.35 粎元，专用账户净额为18 932.36美元。 6．专用账户收支情况 2020年度专用账户银行存款期初余额为309 853.81美元，拨入赠款 额为1528922.16粎元，利息收入额为294.35美元，项目支出额为 1 819 112.71粎元，银行存款期末余额为19957.61美元（含利息收入 1025.25美元）。 7．其他事项 截至关账日2021年1月31日，项目累计拨入赠款5 100000.00美元， 累计支出赠款5081067.64粎元，专用账户净额18932.36美元。按照世 界银行支付信和世界银行退款信的要求，专用账户净额于2021年3月退 回至世界银行指定账户。 lO iv. Notes to the Financial Statements Notes to the Financial Statements 1.Project Basic Information Climate Smart Staple Crop Production Project aims to improve China's supporting policies on agricultural production emission reduction and carbon sequestration, enhance the project beneficiaries' awareness of environmental protection, improve the capacity of people in the project area and the use efficiency and management of major agricultural inputs, improve the utilization efficiency of fertilizers, pesticides, irrigation water and other inputs and the efficiency of agricultural machinery operations, establish a resource-saving and environment- friendly crop production system, and promote sustainable agricultural development. Two major representative grain production areas in Henan and Anhui Provinces were selected under three major grain production system of wheat, corn, rice. The project aims to carry out activities such as key technologies integration and demonstration of crop production emission reduction and carbon sequestration, innovation and application of supporting policies, promotion and dissemination of public knowledge, improving the use efficiency of agricultural inputs (e.g. fertilizers, pesticides, irrigation water and agricultural machinery), promoting the application of resource-saving and envirom-nent-friendly agricultural production technology, carrying forward the comprehensive treatment of agricultural non-point source pollution, reducing carbon emissions in the crop system, increasing soil carbon reserves, improving agricultural resources and environment, developing ecological circular agriculture, promoting energy conservation and emission reduction of China's agricultural production, and providing experience and setting an example for crop production in addressing climate change. Climate Smart Staple Crop Production Project is funded by the Global Environment Facility, The world bank as an international executing agency. 11 The Department of Science and Technology Education of the Ministry of Agriculture and Rural Affairs is the administrative unit of the project's funds. The project special account was adjusted to the Rural Energy & Environment Agency, Ministry of Agriculture and Rural Affairs in July 2017, which is responsible for funds management and relevant financial statements preparation. The project has been implemented since September, 2014, with project implementation duration of 6 years. The project closing date is September 30, 2020, Disbursement Deadline Date is January 31 2021, The total grant fund for the project is USD 5.1 million. 2.Scope of the Financial Statements The project financial statements are prepared by Rural Energy & Environment Agency, Ministry of Agriculture and Rural Affairs. The Balance Sheet and the Statement of Implementation of Grant Agreement reflects the use of the project grants, and the Special Account Statement reflects the use of working capital. 3. Accounting Procedures 3.1 The preparation of project statements shall comply with the Interim Measures for Accounting of Grant Projects Managed by the International Department of the Ministry ofFinance. 3.2 The project operates according to accrual accounting basis, and the double-entry accounting is used. 3.3 The accounting period of the current financial statements is from January 1, 2020 to January 31, 2021. 3.4 The standard currency for project accounting is RMB. The exchange rate adopted in the financial statements was the exchange rate on January 29,2021 12 of the People's Bank of China, which was USD 1= RMB 6.4709 yuan. 4. Description of Financial Statement Items 4.1 Bank Deposits This item reflects the balance of the special account. As of January 31,2021, the ending balance of the account was USD 19 957.61 , equivalent to RMB 129 143.70 yuan. 4.2 Grant Received This item reflects the amount of grants received by the project. As of January 3 1,2021, the ending balance of grant received was USD 5 100 000.00, equivalent to RMB 33 001 590.00 yuan. The current period increased by USD 1 528 922.16. 4.3 Project Expenditure This item reflects the amount of expenditure in this project. As of January 31,2021, the ending balance of project expenditures was USD 5 081 067.64, equivalent to RMB 32 879 080.59 yuan. The project expenditure of current period was USD 1 819 112.71 . 4.4 Income Interest This item reflects the amount of interest income from the project special account. As of January 31,2021, the ending balance of the project's interest income was USD 1 025.25, equivalent to RMIB 6 634.29 yuan. The interest income for the current period was USD 294.35 . 4.5 Counterpart Fund According to the Interim Measures for the Accounting of Grant Projects Managed by the International Department of the Ministry of Finance, "Counterpart Fund" accounts the funds that are actual in place. The non-cash counterpart fund provided for the project is not listed in the statements. 13 5.Implementation of the Grant Agreement By January 31,2021, the accumulated amount of withdrawals was USD 5 100 000.00, which including USD 1 452 323.29 for Category 1 (sub-grants and subsidies under part1 of the project) , USD 3 628 744.35 for Category 2 (goods, non-consulting services, consulting services, incremental operating costs, training and workshops). The total advance to the special account was USD 18 932.36 at the end of this period. 6.Special Account In 2020, the opening balance of special account bank deposit is USD 309 853.81, the amount of transfer in grant is USD 1 528 922.16, the amount of interest income is USD 294.35, the amount of project expenditure is USD 1 819 112.71, and the ending balance of bank deposit is USD 19 957.61 (including interest income totally USD 1 025.25). 7. Other matters By the end of the Disbursement Deadline Date of the project, January 31, 2021, the project had allocated a cumulative grant of USD 5 100 000.00 and a cumulative expenditure grant of USD 5 081 067.64. The total advance to the special account was USD 18 932.36 at the end of this period. As required in the World Bank Payment Letter and the World Bank Refund Letter, the outstanding amount of the advance was returned to the account designated by World Bank in March, 2021. 14 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。我们未发现项目在上述方面存在问题。 l5 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 make 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 have not found any weaknesses or problems on the above mentioned aspects. 16