DOC《中华人民共和国甘肃省审计厅》

中华人民共和国甘肃省审计厅 Gansu Provincial Audit Office of the People'

s Republic of China 审计报告Audit Report 甘审外报〔2017〕 4号GANSU AUDIT REPORT 〔2017〕 NO.

4 项目名称: 亚洲开发银行贷款甘肃省天水市城市基础设施建设项目 Project Name: Gansu Province Tianshui City Infrastructure Construction Project financed by the Asian Development Bank 项目编号: 2760-PRC Loan No.: 2760-PRC 项目执行单位: 天水市亚洲开发银行贷款项目管理办公室 Project Entity: The Asian Development Bank Loan Project Management Office of Tianshui City 会计年度:

2016 Accounting Year:

2016 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…7 ii. Summary of Sources and Uses of Funds by Project Components ……

7

(三)贷款协定执行情况表

14 iii. Statement of Implementation of Loan Agreement ………………….14

(四)专用账户报表

15 iv. Special Account Statement…15

(五)财务报表附注

17 v. Notes to the Financial Statements

22

三、审计发现的问题及建议

28 Ⅲ.Audit Findings and Recommendations

31

一、审计师意见 审计师意见 天水市亚洲开发银行贷款项目管理办公室: 我们审计了亚行贷款甘肃省天水市城市基础设施建设项目2016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、贷款协定执行情况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27页).

(一)项目执行单位及甘肃省财政厅对财务报表的责任 编制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况表是你办的责任,编制专用账户报表是甘肃省财政厅的责任,这种责任包括: 1.按照中国的会计准则、会计制度和本项目贷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.

(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、会计制度和本项目贷款协定的要求编制,公允反映了亚洲开发银行贷款甘肃省天水市城市基础设施建设项目2016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亚洲开发银行的第29号至第33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. 中华人民共和国甘肃省审计厅 2017年6月19日 地址: 中国甘肃省兰州市民主东路 109号 邮政编码:

730000

电话:86-931-8418421 传真:86-931-4609333 I. Auditor'

s Opinion Auditor'

s Opinion To The Asian Development Bank Loan Project Management Office of Tianshui City: We have audited the special purpose financial statements (from page

5 to page 27) of Gansu Province Tianshui City Infrastructure Construction Project financed by the Asian Development Bank, which comprise the Balance Sheet as of December 31, 2016, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements . Project Entity and Gansu Provincial Finance Department'

s Responsibility 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 Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Gansu Provincial Finance Department, 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 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 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 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 Gansu Province Tianshui City Infrastructure Construction project financed by the Asian Development Bank Loan as of December 31, 2016, its financial receipts and disbursements and the project implementation for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter We also examined the withdrawal application from No.29 to No.33 and the attached documents submitted to the Asian Development Bank during the period. In our opinion, these documents are comply with the project loan agreement and can serve as basis for loan 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. Gansu Provincial Audit Office of the People'

s Republic of China Jun 19,

2017 Address: No.

109 Democracy East Road, Lanzhou Gansu, China Postcode:

730000 Tel: 86-931-8418421 Fax: 86-931-4609333 The English translation is for the convenience of report users;

Please take the Chinese audit report as the only official version.

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 2016年12月31日(As of December 31, 2016) 项目名称:亚行贷款甘肃省天水市城市基础设施建设项目 Project Name: Gansu Province Tianshui City Infrastructure Construction Project Financed by ADB 编报单位:天水市亚洲开发银行贷款项目管理办公室 货币单位: 人民币元 Prepared by: The Asian Development Bank Loan Project Management Office of Tianshui City Currency Unit: RMB Yuan 资金占用Application of Fund 行次lines No. 期初数 Beginning Balance 期末数 Ending Balance

一、项目支出合计 (Total Project Expenditures)

1 737,631,865.67 980,832,713.61 1.交付使用资产 (Fixed Assets Transferred)

2 2.待核销项目支出 (Construction Expenditures to Be Disposed)

3 3.转出投资(Investments Transferred-out)

4 4.在建工程 (Construction in Progress)

5 737,631,865.67 980,832,713.61

二、应收生产单位投资借款 (Investment Loan Receivable)

6 其中:应收生产单位亚行贷款 Including: Investment of ADB Loan Receivable

7

三、拨付所属投资贷款 (Appropriate of Investment Loan)

8 其中:拨付亚行贷款 Including: Appropriate Investment of ADB Loan

9

四、器材 (Equipment)

10 其中:待处理器材损失 Including: Equipment Losses in Suspense

11

五、货币资金合计 (Cash and Bank)

12 80,992,914.78 72,445,764.12 1.银行存款 (Cash in Bank)

13 80,986,344.67 72,444,969.01 其中:专用账户存款 (Including: Special Account)

14 58,584,878.03 69,493,724.79 2.现金 (Cash on Hand)

15 6,570.11 795.11

六、预付及应收款合计 (Total Prepaid and Receivable)

16 13,886,860.81 4,673,225.50 其中:应收亚行款利息 Including: Interests of ADB Loan Receivable

17 应收亚行贷款承诺费 (ADB Commitment Fee Receivable)

18 应收亚行贷款资金占用费 (ADB Funds Fee Receivable)

19

七、有价证券 (Marketable Securities)

20

八、固定资产合计 (Total Fixed Assets)

21 795,538.02 固定资产原价 (Costs of Fixed Assets)

22 795,538.02 减:累计折旧 (Deduct: Accumulated Depreciation)

23 固定资产净值 (Net Value of Fixed Assets)

24 795,538.02 固定资产清理 (Fixed Assets Pending Disposal)

25 待处理固定资产损失 (Fixed Assets Losses in Suspense)

26 资金占用合计(Total Application of Fund)

27 832,511,641.26 1,058,747,241.25 后续(To be continued) 资金平衡表(续前) BALANCE SHEET(continued) 2016年12月31日(As of December 31, 2016) 项目名称:亚行贷款甘肃省天水市城市基础设施建设项目 Project Name: Gansu Province Tianshui City Infrastructure Construction Project Financed by ADB 编报单位:天水市亚洲开发银行贷款项目管理办公室 货币单位: 人民币元 Prepared by: The Asian Development Bank Loan Project Management Office of Tianshui City Currency Unit: RMB Yuan 资金来源Sources of Fund 行次lines No. 期初数 Beginning Balance 期末数 Ending Balance

一、拨款合计 ( Total Funds Appropriated)

28

二、项目资本与项目资本公积 (Project Capital and Capital Surplus)

29 373,529,234.73 448,802,053.15 其中:捐赠款 (Including: Grants)

30

三、项目借款合计 (Total Project Loan)

31 408,531,560.24 529,643,636.36 1. 项目投资借款 (Total Project Investment Loan)

32 408,531,560.24 514,643,636.36 (1) 国外借款 (Foreign Loan)

33 408,531,560.24 514,643,636.36 其中: 亚行开发银行 (Including: From ADB)

34 408,531,560.24 514,643,636.36 国际开发协会 (From IDA)

35 国际复兴开发银行 (From IBRD)

36 联合融资 (Co-Financing)

37 (2) 国内借款 (Domestic Loan)

38 2. 其他借款 (Other Loan)

39 15,000,000,00

四、上级拨入投资借款 (Appropriated Investment Loan)

40 其中:拨入亚行贷款 (Including: ADB Loan)

41

五、企业债券资金 Bond Fund

42

六、待冲基建支出 (Construction Expenditures to Be Offset)

43

七、应付款合计 (Total Payable)

44 50,363,961.86 80,20........