DOC《中华人民共和国吉林省审计厅》

中华人民共和国吉林省审计厅 Jilin Provincial Audit Office Of The People'

s Republic Of China 审计报告Audit Report 吉审外报〔2015〕224号Jilin Audit Report.

〔2015〕No.

224 项目名称: 吉林市环境综合治理项目 PROJECT NAME: Jilin Province Jilin City Comprehensive Environment Improvement Project 贷款编号:C05―P216 LOAN NO.C05―P216 项目执行单位: 吉林市日元贷款项目管理办公室 PROJECT ENTITY: Jilin City Project Steering Office for JBIC Loan 会计年度:2014 ACCOUNTING YEAR:2014 目录Contents

一、 审计师意见

1 Auditor'

s Opinion

2

二、 财务报表…4 Financial Statements…4

(一)特别账户报表…4 Special Account Statement…4

(二)资金进度表…5 Statement of Financial Progress…5

(三)费用支出报表…6 Summary Sheet for Payments for Special Account………………6

(四)银行账户查询表…10 Answer to Inquiry on Bank Accounts…10

三、 国家法规、贷款协议执行情况和内部控制评价意见…………15 Auditor'

s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting…19

一、审计师意见 审计师意见 吉林市日元贷款项目管理办公室: 我们审计了你单位管理的2014年日元贷款吉林市环境综合治理项目(贷款编号:C05-P216)的特别账户报表、资金进度表、费用支出报表和银行账户查询表等相关财务报表.编制上述财务报表是你单位的责任.我们的责任是通过审计对财务报表发表意见. 我们的审计是按照国际审计准则和中国国家审计准则进行的.它要求我们计划并实施审计,以合理保证财务报表没有重大误报.审计包括依据账目记录、凭证票据及对已做工作、已获得货物、服务的实际检查进行费用支出报表的核实.我们确信,我们的审计为我们发表的意见提供了合理的基础. 我们认为,与费用支出报表相关的凭证票据完整、充分, 可以作为向日本国际协力银行申请回补支付的依据,且上述款项的支出符合贷款协议要求. 此外,我们依据银行账户查询表及抽样调查对特别账户至吉林市市政公用局账户的资金流程进行了审计.我们认为特别账户的资金管理妥善,没有任何不合理的错误转账及延迟情况. 中华人民共和国吉林省审计厅 二O一五年九月二十三日 地址:中国长春市亚泰大街6399号 邮政编码:130022

电话:0431-85265070 传真:0431-85265070 I. Auditor'

s Opinion Auditor'

s Opinion To: Jilin City Project Steering Office for JBIC Loan We have audited the accompanying Special Account Statement, Statement of Financial Progress, Summary Sheet for Payments for Special Account (SOEs) and Answer to Inquiry on Bank Accounts of Jilin Province Jilin City Comprehensive Environment Improvement Project under Loan Agreement No. C05CP216 for the year 2014. These statements are the responsibility of your management. Our responsibility is to express an opinion on the accompanying financial statements based on our audits. We conducted our audits in accordance with the International Auditing Standards and the Government Auditing Standards of the People'

s Republic of China. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the above financial statements are free of material misstatement. An audit includes verifying the SOEs with accounting records, supporting documentation, and physical inspection of work done, or goods and services acquired. We believe that our audits provide a reasonable basis for our opinion. In our opinion, with regard to the SOEs, adequate supporting documentation has been maintained to support claims to the JBIC for reimbursements of expenditures incurred;