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〕36 号AUDIT REPORT〔2018〕NO.

36 项目名称: 蒙特利尔多边基金赠款中国含氢氯氟烃(HCFC) 淘汰项目 Project Name: China HCFC Phase-Out Project Granted by the Montreal Protocol Multilateral Fund 赠款号: TF013143 Grant No. : TF013143 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.6 Ⅱ. Financial Statements and Notes to the Financial Statements.6

(一)资金平衡表.6 i. Balance Sheet.6

(二)资金来源及运用表.7 ii. Project Sources &

Uses of Fund.7

(三)赠款协定执行情况表.17 iii. Statement of Implementation of Grant Agreement.17

(四)项目支出报表-类别 1.18 iv. Statement of Expenditure for Category 1.18

(五)项目支出报表-类别 2.23 v. Statement of Expenditure for Category 2.23

(六)项目支出报表-类别 3/4/5.29 vi. Statement of Expenditure for Category 3/4/5.29

(七)指定账户报表.39 vii. Designated Account Statement.39

(八)财务报表附注.40 viii. Notes to the Financial Statements.45

三、审计发现的问题及建议.51 III. Audit Findings and Recommendations.52

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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: 我们审计了蒙特利尔多边基金赠款中国含氢氯氟烃(HCFC)淘 汰项目

2017 年12 月31 日的资金平衡表及截至该日同年度的资金来 源及运用表、赠款协定执行情况表、项目支出报表-类别

1、项目支出 报表-类别

2、项目支出报表-类别 3/4/

5、指定账户报表等特定目的财 务报表及财务报表附注(第6页至第

50 页) .

(一)项目执行单位对财务报表的责任 编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

2 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,公允反映了蒙特利尔 多边基金赠款中国含氢氯氟烃(HCFC)淘汰项目

2017 年12 月31 日 的财务状况及截至该日同年度的财务收支、 项目执行和指定账户收支 情况.

(四)其他事项 我们审查了本期内报送给世界银行的第

22、

23、24 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. 审计署国外贷援款项目审计服务中心

2018 年6月29 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 of Ministry of Environmental Protection We have audited the special purpose financial statements (from Page

6 to Page 50) of the China HCFC Phase-Out Project Granted by the Montreal Protocol Multilateral Fund, which comprise the Balance Sheet as of December 31, 2017, Project Sources and Uses of Fund, Statement of Implementation of Grant Agreement, Statement of Expenditure for Category 1, Statement of Expenditure for Category 2, Statement of Expenditures for Category 3/4/5, and the Designated 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 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 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

4 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 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 the China HCFC Phase-Out Project Granted by the Montreal Protocol Multilateral Fund 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 applications No. 22, 23,

24 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 Recommendations.

5 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects June 29,

2018 Address: No.

4 Zhongguancun South Avenue, 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.

6

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

(一)资金平衡表 i. Balance Sheet 资金平衡表BALANCE SHEET

2017 年12 月31 日(As of December 31, 2017) 项目名称:蒙特利尔多边基金赠款中国含氢氯氟烃(HCFC)淘汰项目 赠款号: TF013143 Project Name: China HCFC Phase-Out Project Granted by the Montreal Protocol Multilateral Fund Grant No.: TF013143 编报单位:环境保护部环境保护对外合作中心 货币单位:美元 Prepared by: Foreign Economic Cooperation Office, Ministry of Environmental Protection Currency Unit: USD 资金运用 Application of Fund 期初余额 Beginning Balance 期末余额 Ending Balance 资金来源 Sources of Funds 期初余额 Beginning Balance 期末余额 Ending Balance 项目支出 Project Expenditures 111,007,769.09 137,630,053.67 项目赠款 Trust Funds 157,875,000.00 166,110,000.00 其中:Including 聚氨酯泡沫行业 HCFC 淘汰行业计划(第一阶段)项目支出 Project Expenditure of HCFC Phase-out in PU Foam Sector Plan ( Stage I) 37,348,613.13 48,033,294.87 其中:Including 聚氨酯泡沫行业 HCFC 淘汰行业计划(第一阶段)项目收 入Project Grant of HCFC Phase-out in PU Foam Sector Plan ( Stage I) 67,525,000.00 70,810,000.00 生产行业 HCFC 淘汰行业计划(第一阶段)项目支出 Project Expenditure of HCFC Production Phase-out Sector Plan (Stage I) 73,553,184.47 89,406,954.88 生产行业 HCFC 淘汰行业计划 (第一阶段) 项目收入 Project Grant of HCFC Production Phase-out Sector Plan (Stage I) 90,200,000.00 95,000,000.00 中国聚氨酯泡沫行业第二阶段准备金项目支出Project Expenditure of PU Foam Sector Plan (Stage II Prep.) 105,971.49 189,803.92 中国聚氨酯泡沫行业第二阶段准备金项目收入 Project Grant of PU Foam Se........