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〔2018〕12号GANSU AUDIT REPORT〔2018〕NO.

12 项目名称: 世行贷款中国贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank 贷款编号: 8509-CN Loan No.: 8509-CN 项目执行单位: 甘肃省外资扶贫项目管理中心 Project Entity: Gansu Province Foreign Capital Poverty Alleviation Project Management Center 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

7 ii. Summary of Sources and Uses of Funds by Project Component

7

(三)贷款协定执行情况表

10 iii. Statement of Implementation of Loan Agreement

10

(四)专用账户报表

11 iv. Special Account Statement

11

(五)财务报表附注

13 . Notes to the Financial Statements

13

三、审计发现的问题及建议

19 III. Audit Findings and Recommendations

27 审计师意见 审计师意见 甘肃省外资扶贫项目管理中心: 我们审计了世界银行贷款中国贫困片区产业扶贫试点示范项目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、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18页).

(一)项目执行单位对财务报表的责任 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,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做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,公允反映了世界银行贷款中国贫困片区产业扶贫试点示范项目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 我们审查了本期内由省财政厅报送给世界银行的第5号至第11号提款申请书及所附资料.我们认为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 2018年6月28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 Gansu Province Foreign Capital Poverty Alleviation Project Management Center: We have audited the special purpose financial statements (from page

5 to page 18) of Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank , 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 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, 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 Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank 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 loan agreement. Other Matter We also examined the withdrawal application from No.5 to No.11 and the attached documents submitted to the World Bank during the period. In our opinion, those documents 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 June 28,2018 Address: NO.

109 Democracy East Road, Lanzhou Gansu, China Postcode:730000 Tel.: 86-0931-8418421 Fax: 86-0931-4609333 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 of Project 资金平衡表BALANCE SHEET 2017年12月31日(As of December 31,2017) 项目名称:世界银行贷款中国贫困片区产业扶贫试点示范项目 Project Name: Poverty Alleviation and Agriculture Development Demonstration Project in Poor Areas of China Loaned by the World Bank 编报单位:甘肃省外资扶贫项目管理中心 货币单位: 人民币元 Entity Name: Gansu Province Foreign Capital Poverty Alleviation Project Management Center Currency Unit: RMB Yuan 资金占用Application of Fund 行次 Line No 期初数 Beginning Balance 期末数 Ending Balance

一、项目支出合计 (Total Project Expenditures)

1 17,164,147.20 85,862,371.45 1.交付使用财产 ( 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 17,164,147.20 85,862,371.45

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

6 其中:应收生产单位世行贷款 Including: World Bank Investment Loan Receivable

7

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

8 其中:拨付世行贷款 Including: Appropriate of World Bank Investment 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 (Total Cash and Bank)

12 51,569,937.53 45,034,715.38 1.银行存款 (Cash in Bank)

13 51,562,315.55 45,024,209.70 其中:1.专用账户存款 (Including: Special Account)

14 17,159,886.04 8,523,280.53 2.现金 (Cash on Hand)

15 7,621.98 10,505.68

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