w it ZmkNiq fkAlk:~ qJ W*it fi 4-+'t Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report W$kh 4 [2020) 12-# AUDIT REPORT [2020) NO.12 Project Name: Mainstream Integrated Water and Environment Management Project Granted by Global Environment Facility A6 A #: TF0A2428 Grant No.: TF0A2428 Project Entity; China Irrigation and Drainage Development Center 4it #: 2019 Accounting Year: 2019 目录 Contents 一、审计师意见．...............................................．……，,,.,,,.....................．……1 1.Atlditor&5 Opinion......................．……，.．……，.,.........．……，............．……，.,．…3 二、财务报表及财务报表附注．……，.,,...........．……，..................．……，.,.,,，二5 11 .Financial Statemellts and Notes to the Financial Statemellts.........．……5 （一）资金平衡表．.........．……，.,.................．……，.,.,,..............．……，二，…5 1 .Balance Sheet..........．……，.,,.................．……，.....．……，....................．……5 （二）项目进度表．.....．……，.，二，,,......................．……，,...................．……6 11 .Sumrnary of Sources and Uses ofFunds...............．……，,,.,.,.......．……6 （三）赠款协定执行情况明细表，......................．……，,.，二，,,．……，……9 111 .Statement oflmplementation QfGrantAgreemellt..．……，……，..．……9 （四）专用账户报表．................．……，．…，.,.,.,........................．……，．…10 iv.Special Account statement.......．……，.,.,.,..................................．……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，.．……，…，,,,..．……，.......．……，.,，二18 111.Audit Findings and Recommendations........................．……，，二，，二，,,．…，·19 一、审计师意见 审计师意见 中国灌溉排水发展中心： 我们审计了全球环境基金赠款水资源与水环境综合管理主流化 项目2019年12月31日的资金平衡表，以及截至该日同年度的项目 进度表、赠款协定执行情况明细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17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，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 基金赠款水资源与水环境综合管理主流化项目2019年12月31日的 财务状况，以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cIDDc一5和cIDDC一6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 表及财务报表附注、审计发现的问题及建议。 几饭项方屏． 步卜掌“_‘犷二 审计籲国蝶俄鬓款州行审试脆头一中心 和聋里夕 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：010一62150750 2 1. Auditor's Opinion Auditor's Opinion To China hrigation and Drainage Development Center We have audited the special purpose financial statements (from Page 5 to Page17) of the Mainstream Integrated Water and Environment Management Project Granted by GEF, which comprise the Balance Sheet as of December 31, 2019, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Grant Agreement, the Special Account Statement 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 ftee 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 perfori-ning 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 entities' 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 3 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 the Mainstream Integrated Water and Environment Management Project Granted by GEF as of December 31, 2019, 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 applications CIDDC-5 and CIDDC-6, and the attached documents submitted to the World Bank during the period. In our opinion, these 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 1ons. Audit Service C ofChina N di'11 Audit Office for Foreign Loan and Assistance PA cts June 12, 2020 Address: No. 4 Zhongguancun-ft th 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 2019 - 12 )1 31 El As of December 31, 2019 Project Name: Mainstream Integrated Water and Environment Management Project Granted by GEF Prepared by: China Irrigation and Drainage Development Center MR%k: TF0A2428 V4k: A3Kfp5t Grant No.: TF0A2428 Currency Unit: RMB yuan Beginning Ending Beginning Application of Fund Sources of Fund Ending Balance Balance Balance Balance 3.893,43 1.63 9,307.811.27 0.00 0.00 Total Project Expenditures 3.893,431.63 Co-funding Received 1.4iMf1i13 0.00 0.00 1,R M " 5.123,036.45 8,822.680.43 Fixed Assets Transferred I Total Grant 2 M4 Ai l Construction Expenditures to 0.00 0.00 52,546.17 979.286.83 Total Payable be Disposed ______ _______ 0.00 0.00 0.00 0.00 Investments Transferred-out Other Payable 4,M I & .fH AitTNVI 3.893.431.63 9.307.811.27 0.00 0.00I Construction in Progress Other Fund Equipment Retained Earnings 0.00 0.00 1,282,150.99 494.155.99 Total Cash and Bank 1,282,150.99 494,155.99 Cash in Bank _______ 1,272,049.99 494,155.99 Including: Special Account 0.00 0.00 Cash on Hand 0.00 0.00 Total Prepaid and Receivable 5,175,582.62 9,801,967.26 5,175.582.62 9,801,967.26 Total Application of Fund Total Sources of Fund 5 、！斗。 о о о о о о � о � о с о о о � � г� о е о о о ? � iЭh '-�'� г]. � � •г-' � О _�;h � � U LO О СО Q+ с „ ��с � о о � й о > =� � � (-.� � ~ � и с� eh %г � {1'п � � ос [� .п Е7iг � •-� 7 � � а� � U tiЭ� U �_ � О С7 О О О � � О О о О О - ` ;-yj О ILI �""' }�� .а Уц � � С О О О � '� .� О :J О С b О � к � ё� •��� с � � с .1�- � V U �р р v и о V О � � О О �' О И С О � О ц= м 7 ор -`-~., L'. � G '7 7 `V � ,� � � г"- v l� Q� � � � < � = n � � � U V о о о а о с о о о �� � о о о о о ''� 5^ оп ,-r, с � � � t�'] '� � V х Г. � � .S� и Г > '� � и .О �,. 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Special Account Statement * #1 W P 4 A SPECIAL ACCOUNT STATEMENT ,*,A -R 9 2019 * 12 ] 31 H (For the period ended December 31, 2019 A Ti-, A's -kV #r ,I,, * X - * FF 'A 10 f t A k -1);7 Project Name: Mainstream Integrated Water and Environment Management Project Granted by GEF Depository Bank: Industrial and Commercial Bank of China Beijing Bai Guanglu street Subbranch Prepared by: China Irrigation and Drainage Development Center Currency: USD r, ik - r TFOA2428 *- -: 0200080109200047383 Grant No.: TFOA2428 Account No.: 02000801092000473 83 A 2k R Part A: Account Activity for the Current Period Amount 1. JIffiflihzV), (2019/01/01) 185343.57 Beginning Balance (Jan, 1, 2019) PM7, 10: Add; 2. 164632.78 Total Amount Deposited by World Bank 70,45 Total Interest Earned Current Period if Deposited in Special Account 4. 0.00 Total Amount Refunded to Cover Ineligible Expenditure TC,',; Deduct: 5. 279212.25 Total Amount Withdrawn 0.00 Total Interest Transferred Current Period irDeposited out of the Special Account 7. T otat Arnount Returned to the World Bank 0.00 Total Service Charges if not Mcluded in Above Amount Withdrawn 0.00 9. 41 V, (2019112/31 70834-55 Ending Balance (Dc,,c, 31, 2019) 10 더 11 （五）财务报表附注 财务报表附注 1．项目基本情况 全球环境基金赠款水资源与水环境综合管理主流化项目（以下简 称‘毛EF二期项目”）是由全球环境基金（GEF）提供赠款，世界银 行作为国际执行机构，负责对GEF二期项目的检查监督和资金管理， 财政部代表中国政府负责该项目总体协调。项目总赠款额950万美元， 其中，水利部分赠款额度475万粎元。2017年4月10日，财政部与 水利部签订赠款执行协议，赠款额度475万美元。由中国灌溉排水发 展中心（以下简称灌排中心）负责执行，项目执行期从2017年4月 10日至2021年12月31日。 灌排中心成立项目管理办公室即GEF项目办，负责项目的具体 协调、管理和执行。GEF项目办分为灌排中心本级和石家庄项目办， 石家庄项目办主要负责海河流域项目区的落实、协调及日常管理工 作。 项目总体目标是通过实施并推幼水资源与水环境综合管理模式， 促进社会经济和生态环境可持续发展，具体包括四部分内容：l，水资 源与水环境综合管理创新方法主流化模式研究；2．海河流域水资源与 水环境综合管理示范；3．在三个流域推广水资源与水环境综合管理方 法；4．机构能力建设与项目管理。 2．报表编制范围 项目财务报表的簖制范围包括灌排中心本级和石家庄项目办。灌 排中心负责项目财务报表编制。 3．会计核算原则 3.1本项目财务报表按照财政部《世界银行贷款项目会计核算办 法》（财际字〔2000〕13号）的要求编制。 3.2本项目采用借贷复式记账法进行核算，记账本位币为人民币。 3.3会计年度采用公历制，即公历1月1日至12月31日。本期 会计报表核算期间为2019年1月1日至12月31日。 12 3.4本项目报表采用的汇率说明：除项目进度表中“本年计划额” “项目总计划额”采用世行项目评估文件中的汇率即1美元一人民币 6.4元折算，其余报表采用期末汇率，即1美元＝人民币6.9762元折 算。 4．赠款协定执行情况 截至2019年12月31日，该项目累计提取赠款资金1 264 682.84 粎元，折合人民币8822680.43元。 5．报表主要项目说明 5.1银行存款 本科目主要核算专用账户的资金收支和余额。 本科目本期期末余额为人民币494 1 55 .99元，全部为专用账户美 元余额70 834.55美元。 5.2项目支出 本科目主要核算佼用全球环境基金及灌排中心本级垫付资金实 施的项目支出。 本科目本期期末余额人民币9 307 8n.27元，主要用于咨询服务 和运营管理费用。 5.3拨入赠款 本科目核算收到的全球环境基金赠款。 本科目本期期末余额1 264 682.84美元，折合人民币8 822680.43 元，为累计拨入赠款金额。 5.4应付账款 本科目主要反映灌排中心为本项目垫付的运营管理等费用。 本科目本期期末余额人民币979 286.83元，主要为灌排中心为本 项目垫付的运营管理等费用及汇兑损益。 6．专用账户设置情况 自项目开始实施至2018年7月，该项目未设置专用账户，项目 执行佼用灌排中心自有账户。2018年8月，该项目在灌排中心开设专 13 用账户，币种为粎元。专用账户首次存款额为350 000.00美元，本期 利息收入70井5粎元，本期支付总额279 21 2.25美元，本期期末余额 为70 834.55美元。 l4 . .... .. . . ... ....... ................. .. v. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Mainstream Integrated Water and Environment Management Project Granted by Global Environment Facility (hereinafter referred to as GEF Phase 11 Project) was granted by the Global Environment Facility (GEF). The World Bank as an international executing agency, is responsible for the inspection, supervision and fund management of GEF Phase 11 project. The Ministry of Finance, on behalf of the Chinese Government, is responsible for overall coordination of the project. The total project grant was USD 9 500 000.00. The amount of grants granted by the Ministry of Water Resources was USD 4 750 000.00. On April 10, 2017, the Ministry of Finance and the Ministry of Water Resources signed a grant implementation agreement with a grant amount of USD 4 750 000.00. These a-rants were implemented by the China Irrigation and Drainage Development Center (hereinafter referred to as CIDDC). The project implementation period is from April 10, 2017 to December 31, 2021. The Project Management Office (hereinafter referred to as PMO) was established by CIDDC, which is responsible for the coordination, management and implementation of the project. The PMO can be divided into CIDDC level and Shijiazhuang level. The Shijiazhuang PMO is responsible for the implementation, coordination and daily management of projects in the project area of Hai River Basin. The overall objective is to promote the sustainable development of social-economic and ecological environment by implementing and promoting the integrated management model of water resources and water environment. The project included four parts. (a) research on mainstreaming of innovative approach on integrated water and environment management; (b) demonstration in Hai River Basin on inte,:,rated water and envirom-nent management; (c) scaling up the integrated water and environment management approach in three river basins; (d) institutional capacity building and project management. 2. Consolidation Scope of the Financial Statements The scope of preparation of project financial statements includes CIDDC PMO and Shijiazhuang PMO. The CIDDC PMO is responsible for the financial statements preparation. 15 3. Accounting Policies 3.1 The financial statement of this project is prepared in accordance with the requirements of the Ministry of Finance's Accounting Method for World Bank Loan Projects (CaiJiZi (2000) NO.13). 3.2 The debit/credit double entry bookkeeping method is adopted by the project. RMB is used as the recording currency of bookkeeping. 3.3 The Gregorian calendar is adopted in the fiscal year, which is from January 1 to December 31 of the Gregorian calendar. The current accounting period is from January 1, 2019 to December 31, 2019. 3.4Exchange rate statement for this project: The final exchange rate used in the statement is 31 December 2019(1 USD= 6.9762RMB), except for the exchange rates used in "current year plan amount" and "project master plan amount", which was collected from the project appraisal document(1 USD= 6.4RMB). 4.1mplementation of grant agreements At the end of 31 December 2019, the cumulative withdrawal of grant funds for the project amounted to USD1, 264 682.84(RMB 8 822 680.43 yuan). 5. Description of main Item 5.1Bank deposit The income, expenditure and balance of funds of dedicate account was accounted by this item. The final balance of the current period of the dedicate account is RMB 494 155.99 yuan. Which is all for dedicated account balances, USD 70 834.55. 5.2 Item of expenditure This subject mainly accounts for program expenditure of the Global Environment Facility (GEF) grants and advance funds by CIDDC for this Program. The balance of undergraduate courses at the end of the current period is RMB 9 307 811.27 yuan , which was mainly used for consulting services and operation and management expenses. 5.3 Grant Received The funds, which received from the Global Environment Facility grants, were accounted by this item. 16 The final balance of this period is USD 1 264 682.84(RMB 8 822 680.43 yuan), which is cumulative grants from the Global Environent Facility. 5.4 Accounts payable This subject mainly reflects the costs for operation/management as advanced by CIDDC for this Program. The balance of this subject at the end of the period is RMVB 979 286.83 yuan, mainly the costs for operation/management advanced by CTDDC as well as the exchange gains and losses. 6..Special Account There had been no special account for the project from the beginning of the project until July 2018. The project was implemented by using the self-owned account of CIDDC. August 2018, GEE Phase 1I Project designated account was set up in CIDDC. The currency is USD. Initial deposits in designated account amounted to USD350 000.00. Interest income for the current period is USD 70.45. Total current payments amounted to USD 279 212.25. Final balance of the current period was USD 70 834.55. 17