常什醫國夕―、任援款項目市計服各中“一 &AuditSet&vice Cent粤ofCll派州迪11汨八u煎O頻州Ol’物肌邵1 ·「斗斗斗斗斗革學擊生挫江里丰卑州上么―一 Bank& - ＇費款編景；8052一CN 加抓血：夠刃一CN 「 }& 「 {es, l、＇州｀ 卜、 「 - F 目录 ColltentS 一、审计师意见．...．……，....................．……，，二，……，，…，．……，..................．……1 1 .Auditor&5 OPinion ...................................．……，，…，．……，,....．……，，…，，二，……3 二、财务报表及财务报表附注．.........................................................．……5 11 .Financial Statemellts and Notes to the Financial St鱿emeflts.........．……5 （一）资金平衡表．…，.，…，.....．·．········，······························，·················……5 1 .Balance Sheet,,.,．……；...............................................................．……5 （匀项目进度表．,.．…，．…，．…，....．···········································，···，·····……8 11 .Su-mmary of Sources and Uses ofFunds by Project ComPonent…8 （三）贷款协定执行情况表．.....．……，..............................．……，.....．……14 1 .Statement oflmplementation ofLoanAgreeme爪．................．……14 （四）专用账户报表…，.,............．……，....................．……，二，.,.,,......．……，,.15 iv .Special Account Statement........．……，.,,.,,,.......．……，…，．…，.．……，．…巧 （五）财务报表附注．……，........．……，.．…，...．……，……，．……，.．…，.．……，.．…17 v.Notes to the Financial statements ............................................．……20 三、审计发现的问题及建议‘...............................．……，．…，．…，.．……，.，……24 111 .Audit Findings and Recommendations.,，…，.．…，.............．……，二，...．……25 一、审计师意见 审计师意见 中国铁路总公司： 我们审计了世界银行贷款吉图辉铁路项目2014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5页至第23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 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 1 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、会计制度和本项目贷款协定的要求编制，公允反映了世界银行贷款吉 图浑铁路项目2014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20至44号提款申请书及所 附资料。我们认为，这些资料均符合贷款协议的要求，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。 华一呀．& 卜一一／」今 一 二 乓＿一＿~ 审计籲国：少援熟项目审详服务中心 ：姐5年6月劝刀一 、：飞 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：86一10一82199905 传真：86一10一82199887 2 1. Auditor's Opinion Auditor's Opinion To China Railway Corporation We have audited the special purpose financial statements (from page 5 to page 23) of JiTuHun Railway Project Financed by the World Bank, which comprise the Balance Sheet of Project as of December 31, 2014 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. Project Entity's Responsibility for the Financial Statements Your entity is responsible for the preparation of the financial statements mentioned above, 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 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. 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 ail opinion on the 3 . . . . ..... .. ... .. ... .. .............. . .......... .. .. . ..... .............. . ..... . . 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 JiTuHun Railway Project Financed by the World Bank as of December 31, 2014, 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 loan agreement. Other Matter We also examined the withdrawal application No. 20 to No. 44 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan withdrawal. The audit report consists of the Auditor's Opinion and two more parts hereinafter: Financial Statements and Nots Financial Statements, Audit Findings and Recommendations. / Audit Service Center of China Natioiial- -udit Office for Foreign Loan and Assistance Projects- June 30, 2015 Address: No. 4 Zhongguancun South Avet&ii Beij . 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Special Account Statement SPECIAL ACCOUNT STATEMENT /kgqA-4 2014 - - 12 A 31 H (For the year ended Decerribcr 31, 2014) fiF % 9 13? , H ff P f K f -? 4 -- Project Name: JiTuHun Railway Project Depository Bank: Bank Of China Beijing Financed by the World Bank Muxidi Department *Ak- T. 8052-CN 338957859830 Loan No.8052--CN Account No.: 338957859830 Prepared by: China Railway Corporation Currency-. USD A nw :. V Part A: Account Activity for the Current Period Amount 11 V01,6 zV 4,7317731.05 Beginning Balance IN: Add: 2, 26,196,432.42 Total Amount Deposited by the WB for the Current Period 3, (VA-VM )rlkP%3 ) Total Interest Earned (Deposit in the Special Account) for the Current 1,233.68 Period 4, Total Amount Returned of Ineligible Expenditure for the Current Period Deduct: 51 23,555,009.57 Total Amount Withdrawn for the Current Period 6, * M r A fl,0- i,t 1 W8A M ( Jiz1fi - ffl- QKP n 3 ) Total Deposit Interest Transferred out ( from the Special Account) for the Current Period 7, Total Amount Returned to WB for the Current Period Total Service Charges if not included in the above Amount Withdrawn for the Current Period 9, 7,374,387.58 Ending Balance 15 .............. . . .... ... .. .................. ... .. Part B: Account Reconciliation for the Special Account Amount 1. (1 4t44ff 4 M 10,000,000.00 Amount Advanced by the World Bank Deduct: Total Amount Recovered by WB 3. tmPYVf $? f- ),K 9&