30 JUN 2017 p 2263 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report I&FtJR [20171 38 -9 AUDIT REPORT [2017] NO. 38 Project Name: City Cluster Eco-Transport Project Granted by GEF 0 37 -: TF099421 Grant No.: TF099421 jjk W 5 *'Lfi * 4k: - x-- fi-i tt] c*- r i är1 1 pij Project Entity: Comprehensive Planning Department, Ministry of Transport -kllifl Mñ: 2016 14f- 1 H 3 2016 4 10 )A 31 H Accounting Period: January 1, 2016 - October 31, 2016 目录 Contents 一、审计师意见．.......．……，.....................................．……，.．……，．…，．…，．……，.,,,,．…1 1 .Anditor,sopinion,.．……，,..............................................................．……，.,.,.．…3 二、财务报表及财务报表附注二，,，……，.,,,,．…，,．…，.....．……，........................．……，5 11.Financial Statements and Notes to the Financial Stateme爪5..................．……5 （一）资金平衡表．…，，二，二，....．……，…，,......．……，，二，,,，二，,,............．……，...........．……5 1 .BalanCe Sheet...．……，.....．……，……，二，，……，.．…，.......．……，，…，，……，.，二，............．……5 （二）项目进度表．..．……，.............................................．……，…，…，.......．……，二，，二7 ii.Surnmary of Sources and Uses ofFunds By Project Component....．……，．…，,.7 （三）赠款协定执行情况表．..．……，...．……，.,,,，二，二，二，,,.,..............................．……9 iii.Statement oflmPlementation ofGrantAgreement,,.,,,．…，．…，..............．···……9 （四）专用账户收支表．……，..．……，二，．……，,．…，…，,,..．……，…，．…，二，…，……，..．……10 iv.Speeial Account Statement........................．……，，…，,．……，.．…，．……，二，…，．……，10 （五）财务报表附注．．…，.,,，…，.....................．……，.....................................．……12 v .Notes to the Financial Statements…，.．…，…，..．……，................．……，.......．……，二15 三、审计发现的问题及建议…，…，...．……，............．……，,....．……，.,.,，二，........．……19 111 .AUdit Findings and Recommendations.．…，.........................................．……，21 一、审计师意见 审计师意见 交通运输部综合规划司： 我们审计了全球环境基金赠款中国城市群生态综合交通发展项目 2016年10月31日的资金平衡表及截至该日同期间的项目进度表、赠款 协定执行情况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5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、项目进度表和赠款协定执行情况 表是你单位的责任，簖制专用账户收支表是财政部国际财金合作司的责 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 l 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，第一阶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 款中国城市粤生态综合交通发展项目2016年10月31日的财务状况及截 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6至第13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。 审计籲国磕知舔一心 201？年“月瞥担了 、 、： 公蕊黔进黔昙酬劣夕户 地址：中国北京市丰台区金中都南街17号 邮政簖码：100073 电话：86一10一50992771 2 Auditor's Opinion Auditor's Opinion To Comprehensive Planning Department, Ministry of Transport: We have audited the special purpose financial statements (from Page 5 to Page 18) of City Cluster Eco-Transport Project Granted by GEF, which comprise the Balance Sheet as of October 31, 2016, the Summary of Sources and Uses of Funds by Project Component, 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'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 International Financial and Economic Cooperation Department of Ministry of Finance, 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 3 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 City Cluster Eco-Transport Project Granted by GEF as of October 31, 2016, 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.6 to No.13 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 Reodkreiiidations. Audit Service Center ofChiia National Audit Office for Foreign Loianand Assistance Prj ects June 30, 2017 Address: No.17 Jinzhongdunan Street, Fengtai District, Beijing, P.R. China Postcode: 100073 Tel.: 86-10-850992771 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 2016 4 10 A 31 E (As of 10/31/2016) 4R:A 42 M iA* *A5-: TF099421 Name of Project:City Cluster Eco-Transport Project Granted by GEF Grant No.: TF099421 Prepared By: Comprehensive Planning Department, Ministry Transpo Currency Unit: RMB Yuan Application of Fund Line No. Beginning Balance Ending Balance . i 4-it TotalProjectExpenditures 1 196,388,400.80 219,332,625,82 1. A{41 } t Fixed Assets Transferred 2 219,332,625.82 2. 4444V PA l Co nstruction Expenditures to be Disposed 3 3. * [B a Investments T ransferred-out 4 4. A4-tl5 Construction in Progress 5 196,388,400.80 fAi -itt * V11 .Investment Loan Receivable 6 It q: r4 'K tfP- T TT Including: World Bank Investment Loan Receivable 7 .ft# KA RIN'M Agpro priation of Investment Loan 8 Including:Appropriation of World Bank Investment Loan 9 9.$4 Equipment 10 4At: Ak .$-MAt I ncluding: Equipment Losses in Suspense 11 lk TF #A-it Total Cash an d Bank 12 1,532,661.55 A1 M& Cash in Bank 13 1,532,661.55 4 t: t# 1)KP4A Including: Special Account 14 1,532,66155 2.4* Cash on Hand 15 A. t2kt &t#t Total Prepaid and Receivable 16 -L.k ii.# Marketable Securities 17 A.lA*## it Total Fixed Assets 18 WA ' * Fixed Assets, Cost 19 A: AitIEH Less: Accumulated Depreciation 20 W)Z*J'41 Fixed Assets, Net 21 IAtRP~ Fixed Assets Pending Disposal 22 A* W& *t4MK F ixed Assets Losses in Suspense 23 A &)JL & i Total Application of Fund 24 197,921,062,35 219,332,625.82 5 BALANCE SHEET (continued) 2016 4 10 } 31 H (As of 10/31/2016) (Continued) p :& 4R t : TF099421 Name ofProject:City Cluster Eco-Transport Project Granted by GEF Grant No.: TF099421 -%4J4* 4: &i 0 A~ A~'tUi M Ir, 4I iP *____A___iP _ Prepared By: Comprehensive Planning Department, Ministy of Transport Currency Unit: RMB Yuan Sources of Fund Line No. Beginning Balance Ending Balance Total Project Appropriation Funds 25 94,010,000.00 100,000,000.00 Project Capital and Capital Surplus 26 90,000,000.00 90,000,000.00 -trt: 49 M "' Including: Grants 27 Total Project Grants 28 12,234,995.01 30,621,535.04 Total Project Investment Loan 29 (1) RIMf11k Foreign Loan 30 12,234,995.01 30,621,535.04 Including: IDA 31 1 19FM*3fR4& IBRD 32 12,234,995.01 30,621,535.04 Technical Cooperation 33 Co-Financing 34 (2) MA #Ii Domestic Loan 35 2. t.MtA Other Loan 36 Appropriation of Investment Loan 37 Including: World Bank Loan 38 Bond Fund 39 Construction Expenditures to be Offset 40 Total Payable 41 1,676,067.34 -1,288,909.22 Other Payables 42 Appropriation of Fund 43 Retained Earnings 44 Total So urces of Fund 45 197,921,062.35 219,332,625.82 6 ii.Summary of Sources and Uses of Funds By Project Component * t} At (-) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT I *$ ;k l 20164 10 A 31 l (For the Period Ended 10/31/2016) 4 : & IF3#: TF099421 Name of Project:City Cluster Eco-Transport Project Granted by GEF Grant No: TF099421 Prepared By: Comprehensive Planning Department,Ministry of Transport Currency Unit: RMB Yuan Current Period Cumulative Current year Current period Current period Life of Cumulative Cumulative PAD Actual %Completed & # # #tTotal Sources of Funds 23,866,874.18 222,467,680.00 220,621,535.04 99,17% - N R'R&-Ak M Inter national Financing 17,876,874.18 32,467,680.00 30,621,535.04 94.31% 1. IBRD 17,876,874.18 32,467,680.00 30,621,535.04 94.31% $.g 4*# Co unterpart Financing 5,990,000.00 190,000,000.00 190,000,000,00 100.00% 1. t A Ministry of Transport 5,990,000.00 100,000,000.00 100,000,000.00 100.00% 2.4 Iti&g Z&&.T I H unan Longxiang Transport Development Group 20,000,000.00 20,000,000.00 100.00% 3] AI R4ift4i Changsha Integrated Transport Hub Construction and Investment Company 70,000,000.00 70,000,000.00 100.00% T 4fi Total Appi ication of Funds 22,944,225,02 222,467,680.00 219,332,625.82 98.59% ( W 117 by Project Component) 1 .GEF MA: R40 Granted by GEF Goods 1,090,132.11 6,831,741,00 5,496,672.30 80.46% 2 .GEF R: 14*A-4 Granted by GEF Consulting Service 15,864,092.91 25,635,939.00 23,835,953.52 92.98% 3 l Hunan Lituo Transport Hub Construction 70,000,000.00 70,000,000.00 100.00% 4.4 .¶? 4t iAi3,A H Hunan Hexi Transport Hub Construction 5,990,000.00 120,000,000.00 120,000,000.00 100,00% - Di fference 922,649.16 1,288,909.22 1. A IkA t It Change in Receivables 2.. At0 't It C hange in Payables 2,964,976.56 1,288,909.22 3.. It C hange in Cash and Bank -1,532,661.55 49tE Ot herWMA) -509,665.85 7 SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT II *M A 2016 - 10 A 31 E (For the Period Ended 10/31/2016) 90W : U& tMA 4k- &#: TF099421 Name of Project:City Cluster Eco-Transport Project Granted by GEF Grant No: TF099421 Prepared By: Comprehensive Planning Department,Ministry of Transport Currency Unit: RMB Yuan t H L (Project Expenditure) N g Assets Transferred +RIM*12 Rkfifq Project Component 7At 0* Z *t11 if.PUV tA I Construction Investments Cumulative Fixed Asset Current Asset Intangible Deferred Work in Expenditures Transferred-out A mount Asset Asset Progress to be disposed 5,496,672.30 5,496,672.30 Goods 23,835,953.52 23,835,953.52 Consulting Service 190,000,000.00 190,000,000.00 Counterpart Funds 219,332,625,82 190,000,000.00 29,332,625.82 Total 8 iii.Statement of Implementation of Grant Agreement STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT *M*Z9 2016 4 10 A 31 H (For the Period Ended 10/31/2016) ;lu#:4g30 AA tWpWUp A AR n# Nk-: TF099421 Name of Project:City Cluster Eco-Transport Project Granted by GEF Grant No: TF099421 Prepared By: Comprehensive Planning Department,Ministry of Transport Currency Unit: RMB Yuan/USD Loan Amount Current-period Withdrawals Cumulative Withdrawals Category At USD #UG USD U#ARfRMB AfiUSD 4#AR4 RMB 1.i illht~1& ~ 7AIt'it 000o ds, Incremental 1,010,000,00 197,910.74 1,338,688.03 875,257.16 5,920,326.95 Operating Costs,Communications,Training and Workshops 3,790,000.00 2,444,994.33 16,538,186.15 3,651,810.01 24,701,208.09 Consultanting Services Special Account Tta t4,800,000.00 2,642,905.07 17,876,874.18 4,527,067.17 30,621,535.04 Total 9 (RVU) --CiwPt#&*t iv.Special Account Statement SPECIAL ACCOUNT STATEMENT *MAIt 2016 * 10 A 31 H (For the period Ended 10/31/2016) Name of Project:City Cluster Eco-Transport Project Granted by GEF Depository Bank:The Agricultutnl Bank of China 0Ar1r: TF099421 M-#: 81600014040002700 Grant NO: TF099421 Account No: 81600014040002700 A # *- l-: M~ 0, ThIttMIf 1 9'tqif4k. xJL Prepared By: International Financial and Economic Cooperation Currency: USD Department of MOF A kvk 4t~ Part A- Account Activity for the Period Amount Beginning balance 236,026.48 PJ, P: Add: Total amount deposited by World Bank 2,642,905.07 Total interest earned this period if deposited in Special Account 83.07 Total amount refunded to cover ineligible expenditures Deduct: T otal amount withdrawn 2,878,884.60 t* t #;(tMYk0 Mt 6 A 44f t P Total service charges if not included in above amount withdrawn 120.00 Total interest withdrawed this period of special account 10.02 Ending balance (10/31/2016) 0.00 10 BOOt tVflWP)4l' I Part B-Account Reconciliation Amount Amount advanced by World Bank 400,000.00 Deduct: Total amount recovered by World Bank 400,000.00 34*MAM*JTP tki&f#4 Outstanding amount advanced to the Special Account at 10/3112016 0.00 4.-VA P 4 *+A Ending balance of Special Account at 10/3112016 0.00 Add: Amount claimed but not yet credited at 10/31/2016 Amount withdrawn but not yet claimed 7.A#Si(It#it5 fu6.V.) Cumulative service charges (if not included in item 5. or 6.) Deduct: Interest earned (if included in Special Account) Total advance to Special Account accounted for at 10/31/2016 0.00 11 （五）财务报表附注 财务报表附注 1．项目基本情况 全球环境基金赠款中国城市粤生态综合交通发展项目的目标是通过 制定中国城市粤生态综合交通发展战略规划及政策框架，并在湖南长沙、 株洲、湘潭城市粤示范推幼多模式交通一体化等措施，提高交通运输效率， 节约能源、减少温室气体排放。 项目赠款协议于2012年5月18日签署，同年6月2日生效，原计划 于2015年6月30结束。因世界银行与交通运输部讨论并同意对全球环境 基金“中国城市粤生态综合交通发展”和“缓解大城市拥堵减少碳排放”两 个项目的部分内容进行整合，该项目延期至2016年6月30日结束，支付 期至20 16年10月31日。项目共获赠款4,800,000.00美元，2012年8月 7日财政部与交通运输部签订了项目转赠协议，财政部国际财金合作司管 理项目专用账户并簖制专用账户收支表。交通运输部为项目执行机构，综 合规划司代表交通运输部执行该项目，项目下设项目指导委员会及项目管 理办公室（以下简称“项目办，&)，对4,800,000.00美元赠款资金使用情况 进行核算与监管，负责项目执行与管理及整个项目的协调、管理、核算、 监督及评价。配套资金由湖南省镼沙综合交通枢纽建设投资有限公司、湖 南龙骤交通发展集团有限责任公司分别进行核算，定期向项目办报送相关 报表并对其所报数据的真实性负责。项目办负责汇总编制相关报表。 本项目计划配套资金29,320,000.00美元，具体是：货币配套资金 27,270,000,00粎元，用于“镼株潭’，枢纽建设〔包括长沙市黎托综合枢纽客 运站和镼沙大河襼综合枢纽客运站，其中中央财政拨款13,100,000.00美 元，湖南龙骤交通发展集团自筹2,840,000.00美元，长沙综合交通枢纽建 设投资公司自筹11,330,000.00粎元）；非货币配套资金2,050,000.00美元， 为国内课题研究、实物及人力等，未发生实际资金拨入及开支。实际货币 配套资金以人民币元为货币单位，为人民币190,000,000.00元。 全球环境基金赠款4,800,000,00美元，整合后的四个子项目如下： (1）中国城市粤生态综合交通发展战略规划及政策研究（1,270,000.00 l2 粎元）; (2）镼株潭、成渝、京津冀城市群生态综合交通发展规划及政策研究 (l,916,000.00美元）; (3）能力建设（l,317,000.00美元）; (4）项目管理（297,000.00美元）。 2．会计核算原则 2.1根据世界银行的要求，本项目自2015年起按照《世界银行贷款项 目会计核算办法》（财际字〔2000〕13号）进行会计核算。 2.2本项目会计核算按照权责发生制原则，采用借贷复式记账法记账。 2.3本项目的会计期间为2016年1月1日至2016年10月31日。 2.4财政部国际财金合作司管理项目专用账户并编制专用账户报表。 3．财务报表主要科目说明 3．尸项目支出”科目主要核算项目执行机构实施赠款项目实际发生的 支出及项目配套资金支出。2016年项目支出人民币22,944,225 .02元，主 要包括：合同包、专家咨询费、日常费用及长株潭枢纽建设支出等。截至 2016年10月31日，本科目余额人民币219,332,625,82元，其中赠款支出 人民币29,332,625.82元，佼用配套资金支出人民币190,000,000.00元； 3.2&’银行存款”科目主要核算银行存款资金的增减变化情况。截至 2016年10月31日专用账户余额为零。 3.3“项目拨款”科目主要反映中央配套资金的到位情况。截止2016年 10月31日，科目余额人民币100,000,000.00元，全部支付使用。 3.4&’项目资本与项目资本公积”科目主要反映地方配套资金的到位情 况。截止20 16年10月31日，科目余额人民币90,000,000.00元，全部支 付佼用。 3.5“项目赠款”科目核算专用账户收到的首次存款额及从世界银行回 补的赠款资金（不含利息收入）。本年从世界银行回补赠款2,642,905.07 粎元，截止2016年10月31日累计收到并全部使用赠款资金4,527,067.17 粎元（项目支出4,527,020.22粎元、手续费支出46.95美元），占赠款总 额的94.31%，按照2016年10月31日汇率，即l美元＝人民币6.7641元， l3 折合人民币30,621,535.04元。 3,6“应付账款”科目主要反映实际发生的应付款项及汇兑损益。截至 2016年10月31日，本科目余额为人民币一1,288,909.22元，全部为汇兑损 益。 4．专用账户收支情况 该项目专用账户期初余额236,026.48美元，2016年从世界银行提款 2,642,905.07粎元，本期利息收入83.07美元，本期使用赠款2,878,884.60 粎元，未包括在支付额的服务费120.00美元，专用账户利息收入转出数 10.02粎元。截至2016年10月31日，专用账户期末余额为零。 5．项目执行进度情况 5,1赠款提款及佼用。2016年项目从世行提取赠款2,642,905.07美元， 累计提款4,527,067.17粎元，占赠款总额（4,800,000.00美元）94.31％。 本年赠款支付人民币16,954,225.02元（其中：货物类，支付人民币 l,090,132.11元；咨询服务类，支付人民币15,864,092,91元），累计支付 人民币29,332,625.82元（其中：货物类，支付人民币5,496,672.30元，累 计完成比例80.46%；咨询服务类，支付人民币23,835,953.52元，累计完成 比例92,98%（按期末汇率折算））。 5.2配套资金完成情况，截止2016年10月31日中央及地方配套资金 累计完成人民币190,000,000.00元（2,727,000.00美元），完成货币配套资金 计划比例的100％。 l4 v. Notes to the Financial Statements Notes to the Financial Statements 1. General information The objectives of the City Cluster Eco-Transport Project Granted by Global Enviromnent Facility (GEF) are enhancing transport efficiency, energy saving and C02 emission reduction through formulate China City Cluster Integrated Transport Development Strategic Planning and Policy Framework, promoting and demonstrating multi-modal integrated passenger transport hubs in Changsha, Zhuzhou and Xiangtan city clusters in Hunan Province. The grant agreement was signed on May 18, 2012, and came into effect in the same year on June 2. The planned closing date of the project was June 30, 2015, which was postponed to June 30, 2016, because of partial integration of the City Cluster Eco-Transport Project Granted by GEF and the Large-City Congestion and Carbon Reduction Project Granted by GEF approved by Word Bank and the ministry of transport. The payment date was until October 31, 2016. The project grant is USD 4,800,000.00. Ministry of Finance signed the project on-lending agreement with Ministry of Transport on August 7, 2012. International Financial and Economic Cooperation Department of MOF are responsible for managing the special account and preparing the Special Account Statement. Ministry of Transport (MOT) is the Executing Agency for the project, and the Comprehensive Planning Department is in charge of the project implementation on behalf of MOT. The Project Management Office (PMO) is established for the accounting and monitoring the use of the grant funds. The counterpart fund is accounted by Changsha Integrated Transport Hub Construction and Investment Company and Hunan Longxiang Transport Development Group respectively and the two companies submit the financial report and documents to the PMO regularly and are responsible for the authenticity of their reported data. PMO is responsible for collecting all the related sheets and data and work out the combined financial report. The planned counterpart funds of the project is USD 29,320,000.00, specifically: currency matching fund USD 27,270,000.00, is used for the construction of Changsha Zhuzhou and Xiangtan ( CZT ) city clusters, including Lituo Integrated Transport Hub Passenger Station and Dahexi Integrated Transport Hub Passenger Station. Among them,the central government allocated funds is USD 13,100,000.00. The self-raised fund from Hunan Longxiang Transport Development Group is USD 2,840,000.00.The self-raised fund from Changsha Integrated Transport Hub Construction and 15 Investment Company is USD 11,330,000.00. And USD 2,050,000.00 is allocated for national research projects, goods and personnel support etc,no actual funds appropriated and expenses were charged. The actual matching funds are RMB yuan,which is RMB 190,000,000.00 yuan. The project is supported through a grant from the GEF totaling USD 4,800,000.00, including four components. ( 1 ) China City Cluster Eco-Transport Development Strategic Planning and Policy Research( USD 1,270,000.00). ( 2) City Cluster Eco-Transport Development Strategic Planning and Policy Research in CZT, Chengdu-Chongqing and Beijing-Tianjin-Hebei (USD 1,916,000.00). ( 3 ) Capacity Building (USD 1,317,000.00). (4) Project Management (USD 297,000). 2. Financial Accounting Principles 2.1 According to the requirements of The World Bank,the project has been carried out in accordance with the World Bank Loan Accounting Methods (CaiJiZi (2000 ) No.13 ) since 2015. 2.2 The project financial accounting followed accrual basis principle and adopted debits and credits double-entry bookkeeping system. 2.3 The current accounting period was from January 1, 2016 to October 31, 2016. 2.4 The International Financial and Economic Cooperation Department of Ministry of Finance was responsible to manage the special account and prepare the Special Account Statements. 3. Explanations of Subjects 3.1 Project Expenditure The Project Expenditure mainly account for the actual expenditures of the project executing institution and the expenditure of the matching funds. In 2016, the expenditure of the project was RMB 22,944,225.02 yuan, mainly including contract packages, expert consultation fees, daily expenses and expenditure on the construction of Changsha, Zhuzhou and xiangtan. As of October 31, 2016, the balance of undergraduate programs was RMB 219,332,625.82 yuan, of which the grant expenditure was RMB 29,332,625.82 yuan, and the expenditure of matching funds was RMB 190,000,000.00 yuan. 3.2 Cash in Bank The Cash in Bank mainly calculates the increase and decrease of bank deposit funds. As of October 31, 2016, the balance of the special account was zero. 3.3Proj ect Appropriation 16 The Project Appropriation mainly reflects the central supporting funds in place. As of October 31, 2016, the balance of the subjects was RMB 100,000,000.00 yuan, all of which were paid for use. 3.4 Project Capital and Project Capital Surplus The Project Capital and Project Capital Surplus mainly reflects the availability of local matching funds. As of October 31, 2016, the balance of the subjects was RMB 90,000,000.00 yuan, all of which were paid for use. 3.5Project Grant The Project Grant account calculates the initial deposits received from the special account and the grant funds (excluding interest income) from the World Bank, and this year grants USD 2,642,905.07 from the world bank. By the end of October 31, 2016 received a total of USD 4,527,067.17 and all of the use of grant funds (USD 4,527,020.22 fee expenditure, expenditure of USD 46.95), accounting for 94.31% of total grants, according to the exchange rate in October 31, 2016, USD I = RMB 6.7641 yuan, equivalent to RMB 30,621,535.04 yuan. 3.6 Payable The Payable account mainly reflects the actual payables and exchange gains and losses. As of October 31, 2016, the balance of undergraduate items was RMB -1,288,909.22 yuan, all of which were exchange gains and losses. 4. Deposits and Withdrawals of the Special Account The project at the beginning of the special account balance of USD 236,026.48, USD 2,642,905.07 in 2016 from the world bank, the interest income of USD 83.07, the use of grants of USD 2,878,884.60, not including the fee of USD 120.00 in payments service, special account number from interest income USD 10.02. As of October 31, 2016, the ending balance of the special account was zero. 5. Project execution progress 5.1 Grants, withdrawals and use. In 2016, the project received a grant of USD 2,642,905.07 from the World Bank, with a total withdrawal of USD 4,527,067.17, representing 94.31% of the total grants (USD 4,800,000.00). This year grant to pay RMB 16,954,225.02 yuan (including goods, payment of RMB 1,090,132.11 yuan; consulting services, pay RMB 15,864,092.91 yuan), a total payment of RMB 29,332,625.82 yuan (including goods, payment of RMB 5,496,672.30 yuan, a total of 80.46% cases than services;, pay RMB 23,835,953.52 yuan, completed a total of 92.98% (the proportion of by the end of the exchange rate). 17 5.2 Matching funds completed, as of October 31, 2016, the central and local matching funds totaled RMB 190,000,000.00 yuan (USD 27.27 million), the completion of the project matching funds ratio of 100%. 18 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，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、内部控制、项目管理、项目 绩效及上年度审计建议整改落实等情况。项目执行机构在执行项目采购方 面手续基本齐全，在履行采购前审和征求世行不反对意见方面工作基本到 位，但该项目还存在如下问题： 1．咨询机构虚增专家报酬抬高合同报价，涉及金额人民币113,635.00 元。 2015年12月31日，交通运输部综合规划司与深圳市都市交通规划 设计研究院有限公司与济南市城市交通研究中心组成的联合体签署该项 目“都市圈公共汽（电）车线籑布局优化关键技术研究”(ET/CP6）咨询 服务合同，确定合同周期为6个月，深圳市都市交通规划设计研究院有限 公司投入非核心专家3人，投入时间为23个月，并按每月22,727,00元标 准确定非核心专家报酬合同价款。按合同投入人力与周期计算，非核心专 家投入时间应为18个月，合同中虚增工作时间5个月，虚增报价人民币 1 13,635,00元。 上述行为不符合《国际金融组织和外国政府贷款赠款管理办 法》（2006年财政部令第38号）第四十九条“赠款资金的使用应当符合 赠款法律文件的规定，任何单位和个人均不得以虚报、冒领或者其他手段 骗取赠款资金……”的规定。审计建议你单位收回虚增的合同价款，及时 挽回赠款损失。 2．咨询机构伪造专家合同，套取赠款资金56,357.00美元。 该项目“综合客运枢纽试点项目节能减排效果跟踪评估”(ET/CP3) 咨询服务采购过程中，北京能环科技发展中心（以下简称“能环中心”) 在递交投标意向书、技术建议书等环节，提供了虚假的专家工作简历。在 整个招投标过程中，项目办未严格履行审查职责，2013年7月，该机构 通过了项目办组织的咨询机构短名单评审，进入采购短名单，2013年10 l9 月，该机构在项目办组织的咨询机构技术建议书评审中，在“主要专家” 等多项评分指标中得分第一，综合得分最高，并最终中标。2014年6月 10日，交通运输部综合规划司与能环中心签署合同，确定由能环中心提 供该咨询服务。合同中明确能环中心参与执行项目的核心专家共8人，其 中有6名外部专家。审计发现，能环中心伪造了其中4名外部专家的工作 合同，另外与一名外部专家未签工作合同（该专家实际也未参与项目） 能环中心在咨询服务采购合同中虚增了上述5名专家报酬价款56,357.00 粎元，并已经收到了上述赠款资金。 上述行为不符合《国际金融组织和外国政府贷款赠款管理办法）)( 2006 年财政部令第38号）第四十九条“赠款资金的使用应当符合赠款法律文件 的规定，任何单位和个人均不得以虚报、冒领或者其他手段骗取赠款资 金……”的规定。审计建议你单位加强项目采购和执行监督工作，防止此 类问题再次发生。 3．上年度审计建议整改落实情况。 上年度审计发现1个问题，已经整改落实。 20 1H. 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, project management, project performance and the follow-up of previous recommendations during the project implementing process. The project executing agency has basically completely executed purchasing procedure and procurement preview work and consultation for non-objections from the World Bank is basically satisfactory. But we found the following issues: 1. Advisory agencies raised the contract price by inflating remuneration 25 of experts, involving the amount of RMB 113,635.00 yuan. On December 31, 2015, the Comprehensive Planning Department of the Ministry of Transport signed the consulting services contract of urban public steam (electric) vehicle network layout optimization research on key technology" ( ET/CP6 ) with the consortium joined by Shenzhen Urban Transport Planning and Design Research Institute Co., Ltd. and the Jinan City Transportation Research Center. The determined contract period was 6 months, and Shenzhen urban transport planning and Design Research Institute Co., Ltd. should provide 3 non-core experts for 23 months, and the remuneration of non-core experts determined by the contract was RMB 22,727.00 yuan per month. Compared with the manpower and the work period determined by contract, in which the work period of non-core experts should be 18 months, 5 months was inflated, involving the amount of quotation RMB 113,635.00 yuan. The above practice was against Article 49 of Management Methods for International Financial organizations and Foreign Governments Loan and Grant (MOF Order [2006] No.38), which stipulates that the use of grant should conform with stipulation of legal document of grant, and any unit or individual shall not defraud of funds by making fraudulent application and claim or by other means. We suggest your unit recover the inflated amount price, and recover damage of grant in time. 2. The advisory agency counterfeit expert contracts to defraud grant funds USD56, 357.00. 21 In the procurement process of consulting services the Assessment of energy-saving and emission reduction of Comprehensive Passenger Hub Pilot Projects (ET/CP3, Beijing Energy and Environment Development Research Center (hereinafter referred to EED ) provided false information of experts during the period of submitting tender letters of intent, technical proposals and etc. In the bidding process, the Project office didn't strictly fulfill the duty of examination. In July 2013, EED passed short list review of consulting agency, which was organized by the project office, and was listed in the procurement short list. In October 2013, the multiple indexes score (e.g. Key experts) of EEC in technical proposal review which was organized by the project was the highest, and the composite score of EEC was also the highest. Eventually, EEC won the bid. In June 10, 2014, Comprehensive Planning Department of Ministry of Transport sighed contract with EEC, which was determined to provide consulting service. The contract stipulated 8 core experts of EEC participate in implementation of the project, including 6 outside experts. Audit found that the work contacts of 4 outside experts was forged by EEC, and one outside expert did not sign work contract with EEC ( the expert did not participate in the project actually). In the consulting service contract, USD 56,357.00 of expert remuneration was inflated by EEC, and EEC has received the grant funds. The above practice was against Article 49 of Management Methods for International Financial organizations and Foreign Governments Loan and Grant (MOF Order [2006] No.38), which stipulates that the use of grant should conform with stipulation of legal document of grant, and any unit or individual shall not defraud of funds by making fraudulent application and claim or by other means. We suggest your unit strengthen supervision of procurement and implementation, and prevent such problems happened again, 3. The Followed-up of previous recommendations. One issue disclosed in the audit report of previous year has been followed up. 22