PDF《审计报告Audit Report》

审计署国外贷援款项目审计服务中心 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects 审计报告Audit Report 审外中报〔2018〕20 号AUDIT REPORT〔2018〕NO.

20 项目名称:全球环境基金赠款中国城市生活垃圾综合环境管理项目 Project Name: Municipal Solid Waste Management Project Granted by GEF 赠款号: TF018479 Grant No. : TF018479 项目执行单位: 环境保护部环境保护对外合作中心 Project Entity: Foreign Economic Cooperation Office, Ministry of Environmental Protection 会计年度:

2017 Accounting Year:

2017 目录Contents

一、审计师意见.1 Ⅰ. Auditor'

s Opinion.3

二、财务报表及财务报表附注.5 Ⅱ. Financial Statements and Notes to the Financial Statements.5

(一)资金平衡表.5 i. Balance Sheet.5

(二)项目进度表.6 ii. Summary of Sources and Uses of Funds by Project Component.....

6

(三)赠款协定执行情况表.8 iii. Statement of Implementation of Grant Agreement.8

(四)专用账户报表.9 iv. Special Account Statement.9

(五)财务报表附注.11 v. Notes to the Financial Statements.14

三、审计发现的问题及建议.18 III. Audit Findings and Recommendations.19

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一、审计师意见 审计师意见 环境保护部环境保护对外合作中心: 我们审计了全球环境基金赠款中国城市生活垃圾综合环境管理项目

2017 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、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

17 页).

(一)项目执行单位和财政部预算评审中心对财务报表的责任 编制上述财务报表中的资金平衡表、项目进度表、赠款协定执行情况 表是你单位的责任,编制专用账户报表是财政部预算评审中心和你单位的 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,并使其实现公允反映;

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.

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(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 国城市生活垃圾综合环境管理项目

2017 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

4、

5 号提款申请书及所附资 料.我们认为,这些资料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. 审计署国外贷援款项目审计服务中心

2018 年6月28 日 地址:中国北京中关村南大街

4 号 邮政编码:100086

电话:86-10-62150750

3 Ⅰ. Auditor'

s Opinion Auditor'

s Opinion To Foreign Economic Cooperation Office, Ministry of Environmental Protection We have audited the special purpose financial statements (from Page

5 to Page 17) of Municipal Solid Waste Management Project Granted by GEF, which comprise the Balance Sheet as of December 31, 2017, Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Budget Appraisal and Evaluation Center of Ministry of Finance'

s Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component , 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 Budget Appraisal and Evaluation Center of Ministry of Finance and your entity, 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 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

4 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 Municipal Solid Waste Management Project Granted by GEF as of December 31, 2017, 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 application No.4,

5 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project grant agreement and ca........