PDF《2018 年第 10 号》

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 本项目

2017 月3月31 日竣工,国际农业发展基金组织要求于

2017 年9月30 日前出具最后一期审计报告,但由于各级项目办无法 在2017 年9月进行财务结账,且最后一期报账回补资金至

2017 年11 月才陆续回补至各县实施单位,致使我们无法在

2017 年9月出具审 计意见. 我们还审查了本期内报送给国际农业发展基金的第 WA0012 至WA016 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. 中华人民共和国广西壮族自治区审计厅

2018 年1月22 日3地址:中国广西南宁市民族大道

98 号 邮政编码:530022

电话:86-771-5800259 传真:86-771-5800259

4 I. Auditor'

s Opinion Auditor'

s Opinion To Project Management Office of the Leading Groups of Guangxi Integrated Agricultural Development Project Financed by IFAD We have audited the special purpose financial statements (from page

6 to page 19) of Guangxi Integrated Agricultural Development Project Financed by IFAD, which comprise the Balance Sheet as of December 31, 2017, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Financing Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. The Responsibility of Project Entity and the Finance Department of Guangxi Zhuang Autonomous Region 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 Financing Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of the Finance Department of Guangxi Zhuang Autonomous Region, 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 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 i........