3 0 JUN 2018 ?i'-Hq53/ Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report W#kT (2018) 19 # AUDIT REPORT (2018) NO. 19 Project Name: Climate Smart Staple Crop Production Project Granted by GEF fi k TF017649 Grant No.: TF017649 Project Entity: Ministry of Agriculture and Rural Affairs Science and Technology Education Division of the People's Republic of China : 2017 Accounting Year: 2017 目录 ContentS 一、审计师意见二，.．…，二，................．……，,......．……，,,.,,，二，二，．…，.,.，…，．…，．……，1 1 .Auditor&sOPinion..．……，.,，二，…，,....．……，,,...．……，.,.,..........．……，....．……3 二、财务报表及财务报表附注二，,....．……，二，.．……，…，…，.,.．……，.,．…，..．……，.5 11 .Financial Statements and Notes to the Financial Stateme爪5....．……，二，.5 （一）资金平衡表．……，二，......................．……，.,.............．……，........．……5 1 .Balanoe Sheet……，..............．……，..........................................．……，……5 （二）赠款协定执行情况表．，二，...................................................．……6 11 .statement of 11llplementation of Grant Agreement,.．……，,,..．……，.．…6 （三）专用账户收支表，,，…，…，............．……，……，二，··，···，·········，·····，一7 111.Special Account Statement ..．……，.，……，二，，…，,,，二，.......．……‘．……，……7 （四）财务报表附注．.....．……，．……，.,,,,.,.,,,.,,.．··，，·，，·，,，··，·，·，,，·····，·····……8 iv .Notes to the Financial Statements ......．……，.........................．……，.10 三、审计发现的问题及建议二，........．……，…，，二，,.....．……，,..................．……13 nl.Audit Findings and Reeo~endations二，.,...．……，...．……，..．……，．…，.．…14 一、审计师意见 审计师意见 农业农村部科技教育司： 我们审计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 2017年12月31日的资金平衡表及截至该日同年度的赠款协定执行情况表和 专用账户收支表等特定目的财务报表及财务报表附注（第5页至第12页）。 （一）项目执行单位对财务报表的责任 簖制上述财务报表你单位的责任，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编制项目 财务报表，并佼其实现公允反映； (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。 1 （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簖制，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 我们还审查了本期内报送给世界银行的第4号提款申请书及所附资料。 我们认为，这些资料均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。 」抓丁～ 一二派井粼、．、 审计籲国外费援款项凰审翻攀务中心 严年，6＿少r- 地址：中国北京市海淀区中关村南大街4号 邮政簖码：100086 电话：86一10一62150750 2 I . Auditor's Opinion Auditor's Opinion To Ministry of Agriculture and Rural Affairs Science and Technology Education Division of the People's Republic of China We have audited the special purpose financial statements (fi-om. page 5 to page 12) of Climate Smart Staple Crop Production Project Granted by GEF which comprise the Balance Sheet as of December 31, 2017, the Statement of Implementation of Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity's Responsibility for the Financial Statements The preparation of Financial Statements is the responsibility of your entity, 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 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 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 3 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 GEF 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 grant agreement. Other Matter We also examined the withdrawal applications No.4 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project grant agreement and can serve as basis for grant 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. Audit Service Center ofOina National AlNdit Office for Foreign Loan and Assitairpe Projects June 28, 2018 N" Address: No.4 zhongguancun South Avenue, Haidian District, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-62150750 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 I. Financial Statements and Notes to the Financial Statements i. Balance Sheet BALANCE SHEET 2017 4- 12 A 31 H As of December 31, 2017 Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture Sit-9: TF017649 R :A Grant No.: TF0 17649 Currency Unit: RMB yuan Application of Fund Sources of Fund Subject Name Ending Balance Subject Name Ending Balance Balance Balance 5,339,991.12 0.00 11,647,59066 8,026,577.50 Bank Deposit Grant Received 86,053,232.54 101,766,018.50 0.00 0.00 Project Expenditure Payable 0.00 0.00 79,745,633.00 93,739,441.00 Grant Expenditure Counterpart Fund 0.00 0.00 0.00 0.00 Accounts Receivable Interest S * f] 4-it i-1t1#16-i Total Application of 91,393,223.66 101,766,018.50 Total Sources of 91,393,223,66 101,766,018.50 Fund Fund 5 ii. Statement of Implementation of Grant Agreement STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT *49# 2017 * 12 A 31 E For the period ended December 31, 2017 Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture r0*tV: TF017649 T4 :PJ/ AFPZ Grant No.: TF017649 Currency Unit: USD/ RMB1 yuan Accumulated Amount of Grant Amount Amount of Current Withdrawals Withdrawals Categoryi Category Grant AR V Grant kR 7 Grant Ak Currency RMB Currency RMB Currency RMB (USD) (USD) (USD) 1,936,000.00 12,650,211.20 248,769.76 1,625,511.37 248,769.76 1,625,51137 Sub-grants and Subsidies under Partl of the Project Go, non-cosultin Goods, non-consulting 3,164,000.00 20,674,208.80 300,572,07 1,963,998.02 979,625.07 6,401,066.13 services, consulting services, Incremental Operating Costs, Training and Workshops 3. JWRI!PA4 Balance of Special -1,000,000.00 -6,534,200.00 0.00 0.00 Account 5,100,000.00 33,324,420.00 -450,658.17 -2,944,690.61 1,228,394.83 8,026,577.50 Total 6 (B-:) *tflA1tfl iii. Special Account Statement SPECIAL ACCOUNT STATEMENT Aq1920174-12} A31 E For the Period Ended December 31, 2017 Project Name: Climate Smart Staple Crop Production Project Granted by GEF ffi&AU TF017649 GrantNo.: TF017649 Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture Depository Bank: China CITIC Bank H.O. General Banking, Beijing, China A #: 7111 0114 8260 0008 861 tW :R Account No.: 7111 0114 8260 0008 861 Currency: USD itm Htk%Z AMOUNT Item Beginning Balance 769,783.93 a add: 2. *MMlFS) 0.00 The amount withdrawn in current period 3. W4 X 0.00 Interest Earning 4. 9~P 3 Zt 0.00 Total amount refunded to cover ineligible expenditures JA Deduct: 5. # ftt )ff 319,125.76 Total amount withdrawn 6. t+ A # ~ t0.00 Total service charges if above amount withdrawn Refund (Special account adjustment) 450,658.17 8. +h*,ff 0.00 Ending Balance 7 （四）财务报表附注 财务报表附注 1．项目情况 气候智慧型主要粮食生产项目由全球环境基金（GEF）资助，世界银 行（WB）和农业农村部（MOA）共同实施，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怀远县和河南叶县建立示范区，为 世界作物生产应对气候变化提供成功经验和典范。该项目由农业农村部科 技教育司代表农业农村部领导和管理项目实施，委托农业部农业生态与资 源保护总站具体实施项目，负责财务核算。该项目实施期为2014年9月 至2020年3月31日，赠款资金共计510万美元。 2，会计核算原则 (l）本项目按照《财政部国际司管理的赠款项目会计核算暂行办法》 进行会计核算。 (2）本项目会计核算按照权责发生制原则，采取借贷复式记账法记 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2017年1月1日至2017年12月31日。 (4）项目记账本位币为人民币。美元与人民币汇率为1美元二人民 币6 .5342元。 (5）本期财务报表中期初余额佼用的美元与人民币汇率为1美元＝ 人民币6.9370元。 3．主要科目说明 (1）项目支出 该科目反映本项目支出数。20 17年度，项目支出人民币15,712,785,% 元，其中赠款资金支出人民币1,718,9 77.96元，配套资金支出人民币 13,993,808.00元。截至2017年12月31日，项目支出累计发生额人民币 8 101,766,018.50元，其中赠款资金支出人民币s,253,881.64元；配套资金 支出人民币93,739,441.00元；汇兑收益人民币227,304.14元。 (2）银行存款 该科目反映专用账户银行存款余额。本年支出769,783.93美元，其中 因专用账户调整暂退回世行450,658.17美元，专用账户期末余额为0.00 粎元。 (3）拨入赠款 该科目反映项目收到赠款金额。本科目本期发生额一 450,658.17美元为 因专用账户调整暂退回世行金额，期末余额为1,228,394.83美元，折合 人民币8,026,577.50元。 (4）配套资金 该科目反映项目配套资金数。2017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人民币13,993,808.00元，期末余额为人民 币93,739,441.00元。 4．赠款协定执行情况 截至2017年12月31日，该项目累计提取赠款资金1,228,394.83美 元，其中：项目第一部分的子赠款和补贴248,769.76美元，货物、非咨询 服务、咨询服务、增量运营成本、培训和研讨会979,625.07美元。 5．专用账户情况 2017年专用账户的开设单位由财政部预算评审中心调整为农业部农 业生态与资源保护总站。2017年n月周转金450,658.17万美元退回世行， 2017年10月气候智慧型主要粮食作物生产项目新专用账户开立，开户行： 中信银行北京朝阳支行，账号：8110714013701239620，尚未向世行申请 周转金。 9 iv. Notes to the Financial Statements Notes to the Financial Statements 1.Project Introduction Climate Smart Staple Crop Production Project is funded by the Global Environment Fund (GEF) through World Bank and implemented by the Ministry of Agriculture and Rural Affairs (MOA),aims to demonstrate GHG emission reductions in crop production, by improving efficiency of agricultural inputs (e.g. fertilizer, pesticides, irrigation water and agriculture machinery). Two major representative grain production areas in Henan ye county and Anhui huaiyuan county have been selected covering three major food grain production system of wheat, corn, and rice, provide experience and set an example for crop production response to climate change.The project is implemented and led by Science, Technology and Education Department, MOA, entrust Rural Energy &Environment Agency, Ministry of Agriculture to implement the project, responsible for -financial accounting. The project's implementation period is from September, 2014 to March 31, 2020, total grant funds are USD 5.1 million. 2.Accounting System i) The program will follow the accounting procedures regulated in the "International Department of Ministry of Finance interim measures on accounting managementfor grantfunds". ii) The project operates according to accrual accounting basis, 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 January 1, 2017 to December 31, 2017. iv) The recording currency of the project is RMB. The exchange rate of the dollar and RMB is USD I RMB 6.5342yuan. 10 iv) The beginning balances in the financial statement use the exchange rate of the dollar and RMB is USD 1 = RMB 6.9370yuan. 3.Notes to Main Accounts i) Project Expenditure This subject reflects the expenditure of the project. In 2017, Project Expenditure was RMB 15,712,785.96 yuan,including grant funds expenditure RMB 1,718,977.96 yuan, counterpart funds expenditure RMB 13,993,808.00 yuan. As of December 31, 2017, the accumulative total expenditure reached RMIB 101,766,018.50 yuan, of which grant funds was RMB 8,253,881.64 yuan, counterpart funds was RMB 93,739,441.00 yuan; exchange gain was RMB 227,304.14 yuan. ii) Bank Deposit This item reflects bank balance in the Special Account. Annual expenditure was USD 769,783.93, Due to the adjustment of the special account temporarily returned to the World Bank was USD450,658.17, ending balance in the Special Account was USD 0.00. iii) Grant Received This subject reflects the amount withdrawn. The current amount of this subject was USD -450,658.17 ,which was due to the adjustment of the special account temporarily returned to the World Bank.The ending balance was USD 1,228,394.83 , equivalent to RMB 8,026,577.50 yuan. iv) Counterpart Fund This subject reflects the amount of counterpart fund. In 2017,the total amount of counterpart fund from Central PMO and local PMOs was RMB 13,993,808.00 yuan. The ending balance of counterpart fund was RMB 93,739,441.00 yuan. 4.Statement of Implementation of Grant Agreement As of December 31, 2017, the Special Account has received USD 1,228,394.83 as grant. Sub-grants and Subsidies under Partl of the Project has 11 received USD 248,769.76; Goods,non-consulting services, consulting services, Incremental Operating Costs, Training and Workshops has received USD 979,625.07. 5.Statement of Special Account The opening of the special account in 2017 was adjusted by the Budget Appraisal and Evaluation Center, Ministry of Finance to the Rural Energy &Environment Agency, Ministry of Agriculture. In November 2017,the revolving funds was transferred back to the World Bank with USD 450,658.17. In October 2017, the new special account of Climate Smart Staple Crop Production Project was opened, Account Bank: China CITIC Bank Beijing Chaoyang Branch, Account number: 8110714013701239620, hasn't applied to the World Bank for the revolving funds. 12