Anhui Provincial AUdit Office of the People's Repiiblic of China Audit Report F, C 2 0 i 9 20 ANHtI AUDIT REPORT C20 9 KO.20 Ba ~nk : 8309-CN Ioan No: 8'309-CN Project Entity: Huangshai New Couvntryside Projeet Managernent Office 2018 \~c.untfl~Yc~i':2018 目录 ColltefltS 一、审计师意见……,..…,......................................................................……1 1 .Auditor&5 Op讯ion……,.......................……,...……,……,...................···..……3 二、财务报表及财务报表附注……,...........................……,,二,.,.,......……,.5 I工.Financial StatementS and Notes to the Fillanciai StatementS ...……,二5 (一)资金平衡表......................……,.…,二,....................................……5 1 .Balance Sheet.,.............……,,.,二,.…,.........................................……,…5 (二)项目进度表.................……,…,.........……,.……,,...……,二,.......……8 11 .Summary of Sources and Uses ofFunds by Project Component..…8 (三)贷款协定执行情况表..…,.......................……,,,.……,...……,..…12 111 .Statement oflmPlementation ofLoanAgreelnent..……,....……,二12 (四)专用账户报表.……。…,,二,…,.,...................……,.…,.........……,,二13 iv.Special Accoullt Statement......……,……,.........................……,.,..…13 (五)财务报表附注......……,.......……,.,............................……,…,…15 v.Notes tothe Financial StatementS ..…,二,..............................……,..…18 三、审计发现的问题及建议…,....................................……,..............……21 Hl.Audit Findings and Recommendations ......................……,.......……,,.25 尹 一、市計馴中意見 市計師意見 黃出下世丁「一、、建設項目力·公’室: 我個中’一了世申物汙費款安徽黃么新求村建設示范項口20銘年徒 、州卹一、日一該日同細壯的項目、一他仳表、貸款協足仇行’―青 _/刁,’抑一定自的州'-_一_’】七一」―汪(第5日方 ZL)頁、。 〈一)項口執行鎗他_及安徽少吋玫斤對則一勞報表的責任 上而-一’_、__一_訕兀’―一‘ 表是·、_二loj·J二:、'、、_,、.珍;、。 于斗; 上一’「付一、一, 抑!!一 2.一!丁:一」、。也一’一、-一― -·」一很而尋致的重大循、、· (二)市計責任 我們的責任凡在執行市計工作的基咄上河對劣一擬表友表宇計意見。我 沾按叫中口尸’孑。}一准則不國阮市州一訪卹規定批行了市計工作·上、亡隹 狗汰:、―一日___州一划和•寸市計工作以一l&:舟一疋 否不斤么→_口_一戶也保征 編荻'么;_一;―、表金坏l’戴的有尖証擔,’〕‘:了必約 軍序。我育中取北『’、」·伶汗些程向義 一的吋一登化-一」_、「丰一 &1-1〕_、川_:‘兀·魚 ;?一制韻記__、中計一―一翅-二」_._'二_ 「·出去計古叮一、、搜〔以及評紛件訂一:。斤:二'、凶抑―l扳 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 提供了墓础。 (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安 徽黄山新农村建设示范项目2018年12月31日的财务状况及截至该日同 年度的对务收支、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提款申请书及所附资料。我们 认为,所有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。 中华人哭共卞国安故省亥计厅 2山乡年6月2,厂日 地址:中国安徽省合肥市屯溪路272号 邮政簖码:230001 电话:86一551一64687735 传真:86一551一64678265 一2一 1. A -'s Opinion Autfitor's Opinion 1-o Huangshan New Countryside PrOJeet Management Office Wc have audited Ilie special purpose financial statements (from page 5 to lijlcge 20) Of AnlILH Huang Yellow Mountain New Countryside Demomunýuo!- Pro . icct financed by Ilie World Bank, which comprise Ilie Balance Slicet 1, of December 31, 2018, the Summarv of Sources and Uses of Funds by Pmject Component, Ilie Statement of Implernentation of Loan Agreenlent and Ilie Special ACCOLInt Staternent for the vear then ended, and Notes to Ilie Vi nancial Statenlents. Project Entity and Anhui Provincial Finance Departments Responsibilitýy for the Financial Staternents Tlie preparation of Ilie Balance Shect, tWý- of Souj-ces and Uses of Fuiikj-ý by ProJect '-`o;,,,)onent and Ilie of Implementalion oC Loan is t!,'- of oi ne Pý and, fl. Designun)r, implernenting and iv,;-ýiirt-uriing nccessar, internal control to ensure that the financial statements are free from miterial whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on tflese financial staternents based on our atidit. Wc conducled our audit in aceordarice \vith the Governinent Auditing Standards of Ilie People^s Republic of China and International Standards on Auditing. Those standards require tkat wc c-niply with ethical requirements and plan and perforiii Ilie audit to obtain assurance about whether the financial statements are frec froni. matei 1,i', miss ,ý,n audit involves perforrning procedures to obtain audit cýidence abotil Ilie ---unts and disclosures ir financial stý.tcments. Pýe procedures seleeled s 1k, nf the risks of !c to frau(1 ol- ClIOF. In mål ä,ýI-.ýsmcnts, Ilie uditor rnal Comrol 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 Anhui Huang Yellow Mountain New Countryside Demonstration Project financed by the World Bank as of December 31, 2018, 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 applications 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. 4 Anhui Provincial Audit Office of the People's Republic of China June 27, 2019 Address: No. 272 Tunxi Road, Hefei City, Anhui Province, P.R. China Postcode: 230001 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. -4- II Financ ial Statemients and Notes to the Financial Statements ( ) W4k-Td i. Balance Shicet BALANCE SHEET 208 4 12 ] 31 1 (A of eember 31, 2u018) Proj ect Nan e: Anhui Yi -o M 1ounta Nw Countre DemonstraLion 'Project Inancecd by the \World BRank Cur cltR, Y ill I nvestrnents'4 Tot Pr e La T nsi IlTtalPr el32, n Cost on PrI es I I st e I i an 6 33'CL?i nie mm oa Re Fren oa I -nclud-t n I D L l Lmne Beginning Line Beginrning Application ofFund Ending Balance Sources of Fund Endia Balane No. Balance No Balance Including Appropriatini of 9 - Techiical 36 World Bank Investmicnt Cooperation Loan 0 - 37 Equipmeln Co- Financing (2) 29 33 Incluidin g: Equipmntl I l 383 Donestic Loa Losses in Suspense 172. 39i492-3ih2. l 3 12 77,.13692.90 58,333.615.09 39 Total Cas and Bank Oler Loan 13 77, 131 692. 90 58, 633, 615, 09 Appropriatioii of 40 Cash in Bank Investmlent Lon 14 30.364.026.98 12, 974, 93. 21 including: World Bank 41 Inc]luding: Special Account Loan 15 42 Cash on Hand Blond Fund Ceostruction Total Prepaid and 16 10, 701 469. 61 6.366,29. 6 43 Expensditutres to be Rleceivable offset [ncluding: World Bank 17 44 6 1. 701 1 05 Is Total lay,able Loan Interest Reccivable W orld Bank Loan 18 - - 45 Commiriltment Fe Ineluding World Bank Reneiabl Ioan1 Interest Payable 19 - - World Bank Loan 46 World Bank Lon Commitment Fee Service- Fee Reeivable Payable2 20 - - 47 Marketable Secirnties World Bank Loan Service Fee Payable -6- I Ie sL [Ci 2~ 4 . . . (二)项目进度表 11.Summary of Sourccs and Uses ofFunds by Project Component 项目进度表(一) SUMMARy OF SOURCES AND USES OF FUNDS BYPROJECT COMPONENTI 2018年12月31日 (Fol tlle poriode月ded Dece:n匕er 31,20 18) 项目名称:世界银行贷款安徽黄山新农村建设示范项目 PI‘则 eot Nall飞e:Anhui决】low Mountain NewCount叮side Demonstratio门pl·qjcct Finat飞ced by tllew③ld Ba了Ik 簖报单位:黄山市世行新农村建设项目管理办公室 尸:·。pa士,ed by:Huangshan Ne、、cou,It了ysideP,Oject Manage:二ent om。。货币单位:人民币元 二 一8一 fý OC) 1 E, 「「’―믹「 г�1 м �t о р Q 1� м t� 4о G� е? о и � 4� � г?i � о�о °о °о � �у � � �- о �а оо о cv oti � с� v-r" с�Г �� � � S� г� о с� м Г, и С� t� \О г�.. �^ �� Q J- � s7' Г` �-- осг� г�1� �у ,�" � Р� '� г� � �1' l�--�• � � � � W µ у агу v'э [� о О Г- � � -., � N G� О Q 'V W � tC� �`�` � с� оо G� ® f? - � � м с� w о о о Сд U ;� ``' `о и с� сэ г� ' 4 ш аз � о о о� �^ -б 1�:� р г� о цt О О � и м, '�4 N о С'�1 � �' � � N О � � � � � � � � ,�] � О � � 4L1 ^ � U г{а €`� Г41 гt1 � �.Т„у � � ц N �.... r Ф © � ' `^ � й1 С7 го^0 �и 4'7 .�т '_" U"' и N cr II м > ~ г `` �j. ь. 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