30 JUN 2016 F '# 953/ Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report 1)kh+4K C L2016) 18-# AUDIT REPORT C 2016 D NO.18 Project Name: Climate Smart Staple Crop Production Project Granted by the Global Environment Facility V AkA : TF017649 Grant No.: TF017649 Project Entity: Ministry of Agriculture of the People's Republic of China :k 2014 * 9 A 1 I2015 *12 A 31W Accounting Year: September 1, 2014 - December 31, 2015 目录 ContentS 一、审计师意见．................．……，..............．……，．……，……，.．……，,，…，,,．…，,．…1 1 .Auditor&s印inion．…，.......．……，....．……，,......．……，…，............．……，．……，…3 二、财务报表及财务报表附注．,.,.,.......................．……，.．…，....．……，,..．……6 11 .Financial Staterneflts andNotestotheFinancialStatemeflts,．…，,..．……6 （一）资金平衡表，,,...............．……，,,．…，,.．…，,.,.............................．……6 1 .Balance Sheet .．…，．…，.........．……，．……，....．……，二，．…，…，.........．……，.．……6 （二）赠款协定执行情况明细表．…，……，....................................．……7 11 .statement of hnplementatinn of Grant Agreement ............．……，．……7 （三）专用账户收支表．…，…，.．……，.．…，.．…，.．…，,.．…，.....................．……8 111 .Special Account statement ......．……，.．…，．…，,.，……，.......．……，.....．……8 （四）财务报表附注二，.．…，…，,,.,..........................................．……，,，……9 iv.Notes to the Financial statements ....．……，…，…，....................．……，11 三、审计发现的问题及建议．....．……，二，.．…，…，二，........．……，…，.．…，.．…，……14 111.Audit Findings and Reco~endations ......................．……，二，.．……15 一、审计师意见 审计师意见 农业部： 我们审计了全球环境墓金赠款中国气候智慧型主要粮食作物生 产项目2015年12月31日的资金平衡表及截至该日同期间的赠款协 定执行情况明细表和专用账户收支表等特定目的财务报表及财务报 表附注（第6页至第13页）。 （一）项目执行单位及财政部预算评审中心对财务报表的责任 簖制上述财务报表中的资金平衡表、赠款协定执行情况明细表是 你单位的责任，簖制专用账户收支表是财政部预算评审中心的责任， 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 簖制项目财务报表，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。 1 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，公允反映了全球环境 基金赠款中国气候智慧型主要粮食作物生产项目2015年12月31日 的财务状况及截至该日同期间的财务收支、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世界银行的第1号提款申请书。我们 认为，此提款申请书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。 审计籲国外鑫篇｛、心 20臀”一赞扮 地址：中国北京市丰台区金中都南街17号 邮政簖码：100073 电话：86一10一50992785 2 Auditor's Opinion Auditor's Opinion To Ministry of Agriculture We have audited the special purpose financial statements (from page 6 to page 13) of Climate Smart Staple Crop Production Project Granted by the Global Environment Facility, which comprise the Balance Sheet as of December 31, 2015, the Statement of Implementation of Grant Agreement and the Special Account Statement for the period then ended, and Notes to the Financial Statements. Project Entity and Budget Appraisal and Evaluation Center, Ministry of Finance's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Statement of Implementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Budget Appraisal and Evaluation Center, Ministry of Finance, 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 intemal 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 Intemational Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whet-her the financial statements are free from material misstatement. An audit involves perfonning 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 3 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 Climate Smart Staple Crop Production Project Granted by the Global Environment Facility as of December 31, 2015, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the period 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 application No. 1 submitted to the World Bank during the period. In our opinion, this application complies with the project grant agreement and can serve as basis for grant withdrawal. 4 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. Audit Service Cent 6 haNatioX dit Office for Foreign Loan and Ai nceProjects June 28, 2016 Address: No. 17 Jinzhongdu South Street, Fengtai District, Beijing, P.R.China Postcode: 100073 Tel.: 86-10-50992785 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5 II. Financial Statements and Notes to the Financial Statements 1. Balance Sheet BALANCE SHEET 2015 * 12 A 31 Fi As of December 31, 2015 Project Name: Climate Smart Staple Crop Production Project Granted by the Global Environment Facility Prepared by: Foreign Economic Cooperation Center, Ministry of Agriculture J,fl- : TF017649 *1:44L: A&KJP5t Grant No.: TFO 17649 Currency Unit: RMB yuan Application of Fund Sources of Fund Beginning Beginning Subject Name Ending Balance Subject Name Ending Balance Balance Balance 0.00 6,242,252.68 0.00 6,493,600.00 Bank Deposit Grant Received 0.00 44,365,819.82 Al 0.00 1,403,172.50 Project Expenditure Payable # 0.00 0.00 0.00 42,711,300.00 Grant Appropriated Counterpart Fund 0.00 0.00 Accounts Receivable 0.00 0.00 Interest 0.00 50,608,072.50 0.00 50,608,072.50 Total Application of Fund Total Sources ofFund 6 (zj:- *m*taff*AqgW* ii. Statement of Implementation of Grant Agreement STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT 2015 *- 12 A 31 H For the period ended December 31, 2015 Project Name: Climate Smart Staple Crop Production Project Granted by the Global Environment Facility Prepared by: Foreign Economic Cooperation Center, Ministry of Agriculture VJ# : TF017649 i:"L: fpR5t Grant No.: TFO 17649 Currency Unit: USD/ RMB yuan Amount of Current Period Accumulated Amount of Grant Amount Withdrawals Withdrawals Category Grant RMB Grant AR Grant ip Currency Currency RMB Currency RMB (USD) (USD) (USD) Sub-grants and 1,936,000.00 12,571,609.60 0.00 0.00 0.00 0.00 Subsidies under Parti of the Project Goods, non-consulting services, consulting 3,164,000.00 20,545,750.40 0.00 0.00 0.00 0.00 services, Incremental Operating Costs, Training and Workshops 3. FAIP 4 0.00 0.00 1,000,000,00 6,493,600.00 1,000,000.00 6,493,600.00 Initial Deposit 5,100,000.00 33,117,360.00 1,000,000.00 6,493,600.00 1,000,000.00 6,493,600.00 Total 7 iii. Special Account Statement SPECIAL ACCOUNT STATEMENT 2015 - 12 M] 31 H For the Period Ended December 31, 2015 Project Name: Climate Smart Staple Crop Production Project Granted by the Global Environment Facility XIA4 : TF017649 Grant No.: TF017649 Prepared by: Budget Appraisal and Evaluation Center, Ministry of Finance, P.R.C 4R'oi TtVA'-t f}51ikFR14Wff*1 Depository Bank: China CITIC Bank H.O. General Banking Department JiYc #: 7111011482600008861 RjP# : A Account No. : 7111011482600008861 Currency: USD Item Amount 1. /J~ 0.00 Beginning Balance tP add: 1,000,000.00 2. #1,000,000.00 The amount withdrawn in current period 3. Az W~&k0.00 Interest Earning 4. T-=6-t8i3iTA* 0.00 Total amount refunded to cover ineligible expenditures Deduct: 38,706.93 5. $Mt-V4t 38,706.93 Total amount withdrawal 6. f0.00 Total service charges if not included in above withdrawal amount 7. ~4 961,293.07 Ending Balance 8 （四）财务报表附注 财务报表附注 一、项目情况 气候智慧型主要粮食生产项目旨在完善中国农业生产减排增碳配套 政策，提高化肥、农药、灌溉水等投入品的利用效率和农机作业效率。该 项目主要针对中国水稻、小麦、玉米三大粮食作物的生产系统，选择有代 表性的两个粮食主产区一安徽和河南建立示范区，为世界作物生产应对气 候变化提供成功经验和典范。 气候智慧型主要粮食生产项目由全球环境基金（GEF）资助510万美 元，世界银行（WB）和农业部（MOA）共同实施。该项目由农业部科技 教育司代表农业部领导和管理项目实施；项目资金专户设在财政部预算评 审中心，由其统一管理；资金管理单位委托给农业部对外经济合作中心。 该项目从2014年9月起实施，项目执行期为5年半，项目关账日期 为2020年3月31日。截至2015年12月31日，该项目累计拨入赠款 I,000,000.00美元。 二、报表编制范围 项目财务报表由农业部对外经济合作中心依据中央项目办和县项目 办提供的相关数据及财政部预算评审中心管理的专用账户收支汇总而成。 资金平衡表和赠款协定执行情况明细表综合反映项目使用气候智慧型主 要粮食生产项目赠款的情况，专用账户报表反映气候智慧型主要粮食生产 项目赠款周转金的使用情况。 三、会计核算制度 1．气候智慧型主要粮食生产项目赠款财务管理的内控制度和管理原 则是按照财政部赠款项目会计核算办法执行的，符合气候智慧型主要粮食 生产项目赠款的财务指南和中国国内的有关规定要求。 2．本项目按照权责发生制原则，采用借贷记账法记账。 3．会计年度采用公历制，即公历1月1日至12月31日。本期财务 报表的会计期间为2014年9月1日至20巧年12月31日。 4．项目记账本位币为人民币。粎元与人民币的汇率为2015年12月 9 31日公布的外汇牌价，即：1美元＝人民币6.4936元。 四、主要报表科目说明 1、项目支出 该科目反映本项目支出数。截至2015年12月31日，项目支出累计 发生额为44,365,8 19.82元，其中专用账户周转金垫付项目资金247,549.73 元；农业部对外经济合作中心代垫的项目支出1,403,172.50元；2015年 全年配套资金支出42,711,300.00元；汇兑损益3,797.59元。 2、银行存款 该科目反映专用账户银行存款余额。截至20巧年12月31日，本项 目收到项目周转金1,000,000.00粎元，支付项目周转金38,706.93美元， 专用账户期末余额为961,293.07粎元，按照美元与人民币的汇率6.4936, 折合人民币为6,242,252.68元。 3、拨入赠款 该科目反映项目回补金额。截至2015年12月31日，本项目仅收到 周转金1,000,000.00粎元，折合人民币6,493,600.00元。 4、应付款项 该科目反映应付未付款项。截至20巧年12月31日，该科目累计发 生1,403,1 72.50元，为农业部对外经济合作中心代垫款。 5、配套资金 该科目反应项目配套资金数。2015年度，中央项目办、省项目办及 地方项目办总计发生配套资金42,711,300.00元，期末余额为42,711,300.00 元。 五、赠款协定执行情况明细表 截至2015年12月31日，该项目累计收到赠款资金1,000,000.00美 元，专用账户净额l,000,000.00粎元，折合人民币6,493,600.00元。 10 iv. Notes to the Financial Statements Notes to the Financial Statements I Project Introduction Two major representative grain production areas in Henan and Anhui Provinces have been selected covering three major food grain production system of wheat, corn, and rice. The project aims to demonstrate GHG emission reductions in crop production, by improving efficiency of agricultural inputs (e.g. fertilizer, pesticides, irrigation water and agriculture machinery), and promoting smart climate crop production systems, and provide experience and set an example for crop production response to climate change. The project is funded USD 5,100,000.00 by the Global Environment Fund through World Bank and implemented by the Ministry of Agriculture (MOA), Government of China. Specifically, the project is implemented and led by Science, Technology and Education Department, MOA; the Special Account was set up at Budget Appraisal and Evaluation Center, MOF for unified management; fund management unit is Foreign Economic Cooperation Center, MOA (FECC). The five-and-a-half-year project was launched in September, 2014. The project accounts will be closed on March 31, 2020. The Bank has disbursed USD 1 000,000.00 to the Special Account as of December 31, 2015. II Scope of the Financial Statements FECC prepared the Financial Statements based on relevant data obtained from central PMO, and PMUs, as well as the receipts and disbursements of the Special Account managed by Budget Appraisal and Evaluation Center, MOR The Balance Sheet and the Statement of Implementation of Grant Agreement reflect the use of the grants comprehensively. And the Special Account Statement reflects the use of the revolving funds of the grant. III .Accounting System i) The internal control system and financial management principle of the project accounting system are in accordance with the Financial Accounting Regulations of Grant Project under MOF Management, and also meet the requirements of both the project Financial Guidelines and domestic regulations. ii) The project operates according to accrual accounting, and the double-entry accounting is used. iii) The fiscal year begins from January 1 to December 31 of the Gregorian calendar year. The accounting period of the current Financial Statements is from September 1, 2014 to December 31, 2015. iv) The recording currency of the project is RMB. The exchange rate of the dollar and RMB is in accordance with the foreign exchange quotation on December 31, 2015, i.e. USD 1 = PMB 6.4936 yuan. IV .Notes to the items of Financial Statements i) Project Expenditure This subject reflects the disbursement of the project. As of December 31, 2015, the accumulative total disbursement reached RMB 44,365,819.82 yuan, of which RMB 247,549.73 yuan was from the Special Account and RMB 1,403,172.50 yuan was advanced by FECC; the Counterpart Fund of 2015 was RMB 42,711,300.00 yuan; exchange gain and loss was RMB 3,797.59 yuan. ii) Bank Deposit This item reflects bank balance in the Special Account. As of December 31, 2015, grant received USD 1,000,000.00 as revolving funds; total amount withdrawn was USD 38,706.93; ending balance in the Special Account was USD 961,293.07, equivalent to RMB 6,242,252.68 yuan, with an exchange rate, USD I = RMB 6.4936 yuan. 12 iii) Grant Received This subject reflects the amount withdrawn. As of December 31, 2015, the Special Account received USD 1,000,000.00 as revolving funds, equivalent to RMB 6,493,600.00 yuan. iv) Accounts Payable This subject reflects the unpaid accounts that should be paid. As of December 31, 2015, the accounts payable have accumulated to RMB 1,403,172.50 yuan, which was advanced by FECC. v) Counterpart Fund This subject reflects the amount of counterpart fund. The total amount of counterpart fund from Central PMO and local PMUs was RMB 42,711,300.00 yuan. The ending balance of counterpart fund was RMB 42,711,300.00 yuan. V Statement of Implementation of Grant Agreement As of December 31, 2015, the Special Account have received USD 1,000,000.00 as grant. The net amount in the Special Account was USD 1,000,000.00, equivalent to RMB 6,493,600.00 yuan. 13