28 JUN 12019 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report *$ #[. [ 4 2019) 11 #"_3 AUDIT REPORT (2019) NO. 11 Project Name: . Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by Global Environment Facility t #: TF014522-CN Grant No.: TF014522-CN Project Entity: Department of Standard and Norms, Ministry of Housing and Urban-Rural Development t: 2018 Accounting Year: 2018 目录 ContentS 一、审计师意见．...．……，.......．……，．……，.．…，,..........................．……，.......．……1 1 .Anditor&5 OPinion..........．……，....................．……，.,..............................．……3 二、财务报表及财务报表附注．．…，.．…，...．……，..........．……，……，，……，..．……6 H .Financial Statemellts and Notes to the Financial Statemenis．……，.．……6 （一）资金平衡表．..........................．……，二，.,．…，.,.,.......．……，.........．……6 i,Balance Sheet..．……，.............．……，．…，...........................................．……6 （二）赠款协定执行情况明细表．....．……，..．……，.,...．……，.......．……，二，.7 11 .statemeni of Implementation of Grant Agreemeni......．……，…，..．……7 （三）专用账户收支表．．……，...．……，............．……，二，....．……，..........．……8 111 .Speeial Account statement.............．……，,..．……，．…，.．…，....．……，.．……8 （四）财务报表附注．.......．……，……，..................................．……，..．……10 iv.Notes tothe Financial Statements……，,．……，.,.．…，……，............．……，13 三、审计发现的问题及建议，.．…，..........................................．……，．…，.．…16 m .Audit Findings and Reco~endations......．……，.．……，．…，.....．·····，··……17 一、审计师意见 审计师意见 住房和城乡建设部标准定额司： 我们审计了全球环境基金赠款城市建筑节能与可再生能源应用 项目2018年12月31日的资金平衡表，以及截至该日同年度的赠款 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页至第巧页）。 （一）项目执行单位、财政部国际财金合作司及住房和城乡建设 部科技与产业化发展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国际财金合作司及住房 和城乡建设部科技与产业化发展中心的责任，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 l 表的，巷体列报。 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、会计制度和本项目赠款协定的要求编制，公允反映了全球环境 基金赠款城市建筑节能与可再生能源应用项目2018年12月31日的 财务状况，以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MOHURDI号和 MOHURDZ号提款申请书。我们认为，这些提款申请书符合赠款协 定的要求，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、审计发现的问题及建议。 审计籲国夕卜贷蹂瓢 2&&9巡岁 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：86一10一62 1 50750 2 1. Auditor's Opinion Auditor's Opinion To Department of Standard and Norms, Ministry of Housing and Urban-Rural Development We have audited the special purpose financial statements (from Page 6 to Page 15) of Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF, which comprise the Balance Sheet as of December 31, 2018, the Statement of Implementation of Grant Agreement, the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity, International Financial and Economic Cooperation Department of MOF and Center of Science and Technology & Industrialization Development of MORURD'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 International Financial and Economic Cooperation Department of MOF and Center of Science and Technology & Industrialization Development of MOHLIRD, 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 3 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 Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF 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 grant agreement. Other Matter We also examined the withdrawal applications of MOHURD 1 and MOHURD 2 submitted to the World Bank during the period. In our opinion, these withdrawal applications 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. 4 Audit Servic r of hina nal Audit Office for Foreign Loan and Assistan jec June 25 , 201 w Address: No. 4 ngguancu outh Avenue, Haidian District, Beijing, P.R. China Postcode: 100086 Tel.: 86-10-65120750 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 i. Balance Sheet BALANCESHEET 2018 * 12 A 31 H As of December 31, 2018 Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF Prepared by: PMO of the Urban-Scale Building Energy Efficiency and Renewable Energy Project MI&#: TF014522-CN R4rI: AR fit Grant No.: TF014522-CN Currency Unit: RMB yuan Application of Fund Sources of Fund Subject Name Beginning Balance Ending Balance Subject Name Beginning Balance Ending Balance 1, 141, 582.37 154, 890.07 8,108, 532.83 10, 063,019.65 Cash in Bank Grant Received Appropriation 0.00 0.00 557, 408.33 3, 137, 799.78 Payable of Grant Project 7, 524, 358.79 12,830,784.94 Counterpart 0.00 0.00 Expenditure Fund 0.00 215, 144.42 Receivable Total 8, 665, 941.16 13, 200, 819.43 Total Sources 8, 665, 941.16 13, 200, 819.43 Application of ofFund Fund 6 一！江、 (=) *M XP tt* iii. Special Account Statement * M x P #1 3 A 1 SPECIAL ACCOUNT STATEMENT I *A A Y 2018 * 7 )q 12 F1 (For the period ended July 12, 2018) -kV# i * A A I ok -, - T4 ± RA& A Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF Depository Bank: China CITIC Bank Co. Ltd 41*1k: Na-V : TF014522-CN Prepared by: International Financial and Economic Cooperation Grant No.: TFO 14522 -CN Department of MOF 7111011482600008932 Account No.: 7111011482600008932 Currency: USD Account Activity for the Period Amount MVJ,tK (2018/l/1) 174,708.82 Beginning Balance (Jan. 1, 2018) A N Add: *Mtk_YMff [0 1919 0.00 Total Amount Deposited by the World Bank *M3RJ,914kA,99 Total Interest Earned this Period if Deposited in the Special 0.00 Account 9 ,I> Deduct: 0.00 Total Amount Withdrawn 174,708.82 Total Amount Recovered by the World Bank 0.00 Total Interest Transferred out of the Special Account 0.00 Ending Balance (Jul. 12, 2018) t#Af * P# tA 2 SPECIAL ACCOUNT STATEMENT II *MAI2018 * 12 A 31 H (For the period ended December 31, 2018) Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF Depository Bank: China Everbright Bank Beijing Xicheng Subbranch 44*4k: RAik4 Ltktdt' &#: TF014522-CN Prepared by: Center of Science and Technology & Industrialization Grant No.: TFO 14522 -CN Development of MOHURD &#: 75071488000007782 : p5 AccountNo.: 75071488000007782 Currency: USD Account Activity for the Period Amount YAJJAR (2018/9/27) 0.00 Beginning Balance (Sept.27, 2018) JIll Add: *Mt9rt-Q;fflWE 9o400,000.00 Total Amount Deposited by the World Bank Total Interest Earned this Period if Deposited in the Special 3.36 Account 96 Deduct: 377, 435.16 Total Amount Withdrawn tU~tlt~0.00 Total Interest Transferred out of the Special Account 22, 568.20 Ending Balance 9 （四）财务报表附注 财务报表附注 1．项目基本情况 全球环境基金赠款城市建筑节能和可再生能源应用项目协议于 2013年7月4日签籲（赠款号作014522一CN)，项目执行期5年，项 目结束日为2018年12月31日。经与世界银行协商同意，将项目延 期至2019年12月31日。本项目协议赠款额为1200万美元，其中住 房和城乡建设部佼用400万粎元赠款，用于实施改善低碳宜居的城市 形态和提高公共建筑和商业建筑的能源效率等活动。 住房和城乡建设部成立了世界银行／全球环境基金中国城市建筑 节能和可再生能源应用项目指导委员会和项目管理办公室。住房和城 乡建设部原建筑节能与科技司负责项目实施，项目管理办公室负责具 体项目执行、资金管理及报表编制等工作。 20 18年，按照住房和城乡建设部机构改革方案及财政部关于开设 和管理全球环境基金赠款项目指定账户的有关通知，原建筑节能与科 技司并入标准定额司，继续实施该项目。同时，该项目专用账户改由 住房和城乡建设部科技与产业化发展中心（以下简称科技中心）设立 并管理，原专用账户余额已退还世界银行。 2．会计核算原则 2.1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。 2.2会计核算年度采用公历日历年度，即从每年l月l日至12月 31日。 2.3会计核算以人民币为记账本位币，同时计算汇兑损益。 2.4本项目按权责发生制记账。 2.5本期报表会计期间为2018年1月1日至12月31日。 l0 3．汇率 本项目期末报表折算汇率按2018年期末美元对人民币汇率折算， 即1粎元＝人民币6.8632元。 4．项目执行情况 截至2018年12月31日，该项目累计从世界银行提取赠款 1466228.53粎元，折合人民币10063019.65元。其中，2018年世界 银行拨付专用账户周转金400 000.00美元。同时，由于该项目专用账 户由财政部国际财金合作司转移至科技中心，故将专用账户中的174 708.82粎元余款退还世界银行。 截至2018年12月31日，该项目累计支出人民币12 830 784.94 元，项目累计发生汇兑损益人民币404 826.03元。其中，2018年项目 支出人民币4961700.08元。 5．主要科目说明 5.1银行存款 本科目主要核算专用账户中的资金收支和余额。 本科目本期期末余额为22568.20美元，折合人民币巧4890.07 元。 5.2项目支出 本科目主要核算佼用全球环境基金实施的项目支出。 本科目本期期末余额人民币12830784.94元（含汇兑损益 404 826.03元），主要用于咨询服务和运营管理费用。 5.3应收款项 本科目主要反映已拨付款项，尚未开具发票的金额。 本科目本期期末余额为人民币215 144.42元，本期期末余额为 2018年已从专用账户拨付至咨询单位中国建筑科学研究院有限公司， 但咨询单位尚未开具发票的金额。 5.4拨入赠款 本科目核算收到的全球环境基金赠款。 本科目本期期末余额为1466228.53美元，折合人民币 11 10 063 019.65元，本年拨入赠款400 000.00美元，折合人民币 2 745 280.00元。 5.5应付账款 本科目主要反映应付未付的款项。 本科目本期期末余额为人民币3 137799.78元。 6．专用账户收支情况 2018年7月，本项目专用账户由财政部国际财金合作司转移至科 技中心管理。原专用账户174 708.52美元余款已退还世界银行。 新设立的专用账户首次存款额为400 000.00美元。本期利息收入 总额为3.36粎元，本期支付总额为377 435.16美元，期末余额为 22 568.20美元。 12 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The Agreement on the proposed Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF (TFO14522-CN) was signed on July 4, 2013. The project witnessed a five-year-period implementation and original closing date was December 31, 2018. Project was extended to December 31, 2019 after mutual negotiation with the World Bank. Total amount of the grant is USD 12.00 million, with the MOHLJRD using USD 4.00 million to promote development of low-carbon, adaptive and livable urban forms, and to increase energy efficiency in public and commercial buildings, etc. The M0HURD has initiated a WB/GEF project steering committee and project management office under the proposed project, with former department of Building Energy Efficiency and Science and Technology (BEEST), MOHLJRD being responsible for project development and PMO being responsible for daily implementation of project activities, fund management and preparation of financial statements. In 2018, followed by the institutional reform and MOF's notice on transformation and management of the Special Account for projects financed by the GEF, the former department of BEEST merged with department of Standards and Norms which is responsible for project development. Meanwhile, set up and management of the Special Account was changed to the Center of Science and Technology and Industrialization Development (hereinafter referred to as "CSTID"), MOHURD. Balance of the former the Special Account was refunded to the World Bank. 2. Accounting Principles 2.1 The financial statements were prepared in accordance with the Accounting Principle of the Accounting Provisional Methods for the Grant Project Managed by International Department of Ministry of Finance. 2.2 The accounting uses Gregorian calendar year, i.e. the fiscal year begins on January I and ends on December 3 1. 2.3 The accounting adopts RMB as the currency unit. Meanwhile, PMO calculates exchange gains or losses. 13 2.4 Accrual basic accounting system is adopted. 2.5 This period of the financial statement is from January 1, 2018 to December 31, 2018. 3. Exchange Rate The exchange rate used in the project was the exchange rate on the end of 2018, which is USD l=RMB 6.8632 yuan. 4. Project Implementation By December 31, 2018, the cumulative amount of grant withdrawals from the World Bank was USD 1 466 228.53, equivalent to RMB 10 063 019.65 yuan. In 2018, the amount of working capital withdrew from the World Bank was USD 400 000.00. Moreover, the refund of USD 174 708.82 to the World Bank was completed due to transferring of the Special Account from the International Financial and Economic Cooperation Department, Ministry of Finance (MOF) to CSTID. By December 31, 2018, cumulative amount of project expenditure was RMB 12 830 784.94 yuan, and cumulative amount of exchange gains or losses was RMB 404 826.03 yuan. In 2018, total amount of project expenditure was RMB 4 961 700.08 yuan. 5. Description of Main Accounting Items in the Financial Statements 5.1 Cash in Bank The subject records income, expenditure and balance of the Special Account. In the current period, the ending balance was USD 22 568.20, equivalent to RMB 154 890.07 yuan. . 5.2 Project Expenditure This subject records project expenditures financed by the GEF grant. In the current period, the ending balance was RMB 12 830 784.94 yuan (including RMB 404 82.03 yuan of exchange gains or losses), which was used for consulting services and incremental operating cost. 5.3 Receivable Receivable mainly records amount of grant that is disbursed without receiving the corresponding invoice. 14 In the current period, the ending balance was RMB 215 144.42 yuan, which referred to amount of grant disbursed to the China Academy Building Research Co., Ltd in 2018 without receiving the corresponding invoice. 5.4 Grant Received This subject mainly records amount of grants allocated by the GEF. In the current period, the ending balance was USD 1 466 228.53, equivalent to RMB 10 063 019.65 yuan, and grants received were USD 400 000.00, equivalent to RMNB 2 745 280.00 yuan. 5.5 Payable Payable mainly records amount of payable payments. In the current period, the ending balance was RMB 3 137 799.78 yuan. 6. Deposits and Withdrawals from the Special Account In July 2018, the Special Account was transferred from the International Financial and Economic Cooperation Department, MOF to CSTID, who is responsible for account management. Balance of the former Special Account, which was USD 174 708.52, was refunded to the World Bank. The outstanding amount advanced to the new Special Account set up by CSTID was USD 400 000.00. During the current period, total interest earned was USD 3.36, and total amount withdrawn was USD 377 435.16. The ending balance of the Special Account was USD 22 568.20. 15