Sichuan Provincial Audit Office of the People's Republic of China Audit Report )1 12019) 25 -9 SICHUAN AUDIT REPORT (20193] NO.25 Project Name: People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in Poor Areas Project : 8509-CN Loan No.: 8509-CN Project Entity: Sichuan Provincial Bureau of poverty alleviation and Development 2018 Accounting Year: 2018 目录 ColltelltS 一、审计师意见…，...........．……，,．…，…，...........................．……，,.，二，…，.,.．…，．…1 1 .Anditor&5 Opinion.．……，二，.,．…，....................．……，.,.........．……，............．……3 二、财务报表及财务报表附注．..................．……，二，,.．…，.....................．……6 11 .Financial Statemellts and Notes to the Financial Statemellts.........．……6 （一）资金平衡表．.......．……，．……，..．……，.．…，,........．……，二，.,.................．……6 i,Balance Sheet．……，…，...............．……，，……，．…，.．……，..............．……，……，二，…6 （二）项目进度表…，…，..．……‘二，........．……，............................．……，,．…，二，二，.8 11.Stllllmary of Sources and Uses ofFunds by Project Compollellt二，.．……8 （三）贷款协定执行情况表．...．……，.,.................................．……，,.．……，…n 111.Statement oflmplementation ofLoan Agreement.,......................．……11 （四）指定账户报表．...．……，......．……，二，...．……，...．……，..................．……，,,.12 iv.Designated Account Statement.............．……，.,.．…，二，......................．……12 （五）财务报表附注．,.,．……，......．……，......................．……，.......．……，..．……14 v.Notes to the Financial StatemelltS.，…，,.,．…，..........．……，....．……，．……，.,，…17 三、审计发现的问题及建议．.........．……，.．……，....................．……，.....．……21 111.Audit Findings and Recommendations,.．……，二，..........．···．.......．·····．……28 一、审计师意见 审计师意见 四少！｝省扶贫开发局： 我们审计了世界银行贷款贫困片区产业扶贫试点示范项目2018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 况表和指定账户报表等特定目的财务报表及财务报表附注（第6页至第 20页）。 （一）项目执行单位及四川省财政厅对财务报表的责任 簖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 况表是你局的责任，簖制指定账户报表是四川省财政厅的责任，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。 （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 贫困片区产业扶贫试点示范项目2018年12月31日的财务状况及截至该 日同年度的财务收支、项目执行和指定账户收支情况。 （四）其他事项 我们还审查了本期内报送给世界银行的sc一00肚号至sc一0008号提 款申请书及所附资料。我们认为，这些资料均符合贷款协定的要求，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 及财务报表附注和审计发现的问题及建议。 户人 中华农民共和国四川省审计厅 2吧才）介一少 地址：中国四川省成都市永兴巷15号 邮政簖码：610012 电话：86一028一86522202 传真：86一028一86522039 2 1. Auditor's Opinion Auditor"s Opinion To Sichuan Provincial Bureau of poverty alleviation and Development: We have audited the special purpose financial statements (from page 6 to page 20) of the People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in Poor Areas Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2018, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Desianated Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Sichuan 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 and the Statement of Implementation of Loan Agreement is the responsibility of your bureau, while the preparation of the Designated Account Statement is the responsibility of Sichuan Provincial Finance Department, which includes: i. Preparing and fairly 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 ftom 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 3 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, the financial position of the People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in Poor Areas 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 designated 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 withdrawal application No. SC-0001 9 to No. SC-0008 - 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, and Audit Findings and Recommendations. Sichuan Provincial Audit Office of the People's Republic of China 4 June 24, 2019 Address: No.15, Yong Xing Alley, Chengdu City, Sichuan Province, P.R. China Postcode: 610012 Tel.: 86-028-86522202 Fax: 86-028-86522039 The English translation is for the convenience of report users; please take the Chinese audit report as the only official version. 5 二、财务报表及财务报表附注 11 .Financial Statements and Notes to the Financial Statements （一）资金平衡表 1.BalanCe Sheet 资金平衡表 BALANCE SHEET 20 18年12月31日 (A 5 ofDecember 31,2018) 项目名称：世界银行贷款贫困片区产业扶贫试点示范项目 ProjectName:People,s砒publicofClli们aforAPove勿A呈leviationandA幼culture一Basedindus仰Pnotand Demon就ration in PoorAreasProject 簖报单位：四川省扶贫开发局货币单位：人民币元 终 后续 6 0,00 0.00 16 38,262,465.30 71,055,222.71 Construction Expenditures 43 Total Prepaid and Receivable to be Offset 11V-1t * -Alit Including: World Bank Loan 17 0 00 0 00 Total Payables; 44 3,218,35638 11,159,550 88 Interest Receivable )5 qIX 9 ff R R * il V 0,00 0.00 World Bank Loan is 0,00 0.00 Including: World Bank Loan 45 Commitment Fee Receivable Interest Payables hV-1TlltffR**iXV 0.00 0.00 World Bank Loan Service- 19 0.00 0.00 World Bank Loan 46 Commitment Fee Fee Receivable Payables 4-1f tft ff R V 5 Ilt 1 M P 0.00 0 00 20 0.00 0.00 World Bank Loan Service 47 Marketable Securities Fee Payables Al WUVVIA-it 21 0,00 0.00 Al 3K MA -A- if 48 0.00 0.00 Total Fixed Assets Total Other Payables 22 0.00 0.00 -E & V A % 1 49 400,00000 799,96900 Fixed Assets, Cost Appropriation of Fund iW%it*1H + NA&A Less: Accumulated 23 0.00 000 50 29,62567 87,976.60 Depreciation Retained Earnings Wi k Y fli (a 24 U0 0,00 Fixed Assets, Met A rEi4711-411 25 0.00 0,00 Fixed Assets Pending Disposal 4 k 9! IN t -0 711:4K "k 26 0,00 0,00 Fixed Assets Losses in Suspense i k i JA ftff 27 122,225,667.10 278,489,646.86 Ai+ 51 122,225,667.1 278,489,646.86 Total Application of Fund Total Sources ofFund 0 （二）项目进度表 11.Summary of Sources and Uses of Funds by Project Component 项目进度表（一） SUMMARY OF SOURCES AND USES OF FUNDS BY PRO,IECT COMPONENTI 本期截至2018年12月31日 (F or the period ended December 31,20 18) 项目名称：世界银行贷款贫困片区产业扶贫试点示范项目 Prqiect Name:PeoPle,5 Republic ofChinaforAPovertyAlIeviationandAgrioulture一asedindu。坷Pilotand Demonst献ioni,1 PoorArea,Project 簖报单位：四川省扶贫开发局货币单位：人民币元 纽 8 *M Current Period 1- Cumulative *Mitmx *M7c ALL C+-Aw Current A H Current Period Current Period Cumulative Cumulative % Budget Actual Period % Life of PAD Actual Completed Completed 00 ,fgra Exchangegains 866,45236 873,790.26 and losses X-Yr Difference 64,496,51707 138,384,345 69 LhIMM&M change in 32,792,757.41 71,055,222.71 Accounts Receivable 2.& f,fatk --JL Change in 7,941,194.50 11,159,550M AccountsPayable 3.t if %J Change in Cash and 40,103,274,09 79,376,619.46 Bank 4.-It-8 Other -458,319.93 7 -887,945kO О О р р О О О 9 4 Я � Ci Ci cU р 4 о О О О О ].У-� у 'С7 � � � � г� э�.. 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Designated Account Statement * Ar * A, DESIGNATED ACCOUNT STATEMENT *moi 2018 * 12,q 31 11 (For the period ended December 31, 2018) 17 101 3fPikrt#: _T_01kff;;1 E 3tff Project Natne: People's Republic of China for A Poverty Depository Bank: INDUSTRIAL Alleviation and Agriculture-Based industry Pilot and AND COMMERCIAL BANK OF Demonstration in Poor Areas Project CHINA SICHUAN BR. J Jlrt-g : 8509-CN yk j: 4402209029140017518 Loan No. 8509-CN Account No.:4402209029140017518 Vkolk: V9)l4qikF ,, ifi # -t-,: X 5t Prepared by: The Finance Department of Sichuan Province Currency: USD A Uff; Fait A-Account Activity for the Current Period Amount 1,500,435.78 MDAR Beginning Balance *V: 10,831,011.83 Add *_1%14 Ell 1 11# 10,829,940.90 Total Amount Deposited this Period by World Bank *Vq94k/\1W (4Kr9)MP1ft) 1,070.93 Total[ crest Earned this Period if Deposited in Designated Account Total Amount Refunded this Period to Cover Ineligible Expenditures 7,329,940.90 Deduct: 7,329,940.90 Total Amount Withdrawn this Period *ffl5k _04A A filKip DJIR*-qA Lh Total Service Charges this Period if not Included in Above Amount Withdrawn MUM 5,001,506.71 Ending Balance B 6V - IRtWP AV Part B-Accourd Reconciliation Amount 5,000,000.00 Amount Advanced by World Bank 12 Deduct: 2. itagv ta Total Amount Recovered by World Bank 3. 5,000,000.00 Outstanding Amount Advanced to the Designated Account at the End of this Period 4. M5,001,506.71 Ending Balance of Designated Account MU: 48.00 Add: Amount Claimed but not yet Credited at the End of this Period Application No.1 Amount Withdrawn but not yet Claimed at the End of this Period 7 R Eitta (inut a 5 416 ) 48.00 Cumulative Service Charges (if not Included in Item 5 or 6) A-,., 11 :1,554.71 Deduct: 8. JI ,* ( A 2PW ) 1,554.71 Interest Earned (If Included in Designated Account) 9. S 4 R ? 5,000,000.00 Total Advance to the Designated Account Accounted for at the End of this Period 13 （五）财务报表附注 财务报表附注 1．项目概况 世界银行贷款贫困片区产业扶贫试点示范项目签字日期为2015年 9月10日，项目生效日期为2015年12月1日，项目终止日期2021年。 贷款协定号：8509一cN，该项目主要任务为在沪州、凉山2个市（州） 的叙永、古蔺、金阳、布拖、昭觉、粎姑6个项目县49个乡（镇）、199 个贫困村实施产业扶贫，计划覆盖8.77万贫困人口。该项目主要建设 内容包括综合价值链发展、公共基础设施与服务、产业扶贫机制研究与 推幼、项目管理监测与评价等4个分项目。具体包括扶持当地发展特色 农牧产品生产；改造牛粊圈舍、修建整治村道、建设小型提灌站等生产 服务设施；扶持农业专业合作社发展，开展农牧业生产技能培训；完善 产业扶贫模式，进行产业扶贫机制研究与推广，提升农业项目管理能力。 项目计划总投资人民币60,000,00万元，其中世界银行贷款 5，。。0，的万粎元（折合人民币30,5叨．仙万元），国内配套资金人民币 29,500,00万元。 2．报表编制范围 2018年度会计报表汇总范围为世界银行贷款贫困片区产业扶贫试 点示范项目覆盖的叙永、古蔺、金阳、布拖、昭觉、美姑6个县项目办 财务报表及四川省财政厅指定账户报表。 3．主要会计政策 3.1本项目财务报表按照中国的会计准则、财政部《世界银行贷款 项目会计核算办法》（财际字〔2000〕13号）和《国际金融组织和外国 政府贷款赠款项目财务管理办法》（财国合〔2017〕28号）的要求编制。 3.2会计核算年度采用公历年制，即公历每年1月1日至12月31 日。 14 3.3本项目会计核算以“权责发生制”作为记账原则，采取借贷复 式记账法记账，以人民币为记账本位币。 3.4按照中国人民银行2018年12月31日汇率，即USDI一人民币 6 .8 6 32元。 4．报表科目说明 4,1项目支出 2沮8年项目支出人民币83,367,948.26元，累计支出人民币 128，叱7,8叫．69元，占总投资计划的21.34％。 4.2货币资金 2018年12月31日货币资金余额为人民币 79,376,619.46元，其中： 专用账户存款余额为人民币34,326,340.85元，反映项目单位期末库存 现金和银行存款（包括财政厅指定账户）余额。 4.3预付及应收款 2m8年12月31日余额为人民币71，。55,222.71元，反映项目单位 期末预付及应收款项。 4.4项目拨款 2018年12月31日余额为人民币180,961,400.00元，是省级到位 的配套资金。本项目配套资金全额来自中央、省预算安排的财政专项扶 贫资金。 4.5项目借款 2肚8年12月31日余额为人民币85,480,750.38元，反映项目投资 国外借款（包括财政厅指定账户周转金余额）。 4.6应付款 l5 2018年12月31日余额为人民币n,159,550.88元，反映项目单位 各种应付未付款项。 4.7上级拨入资金 截至2胜8年12月31日余额为人民币799,969.00元，主要是县级 配套工作经费。 4.8留成收入 截至2似8年12月31日余额为人民币87,976.60元，主要是银行 存款利息收入。 5．指定账户报表 本项目指定账户设在中国工商银行股份有限公司四川省分行，账号 为4402209029140017518，币种为美元。2018年度专用账户：期初余额 l,500,435.78粎元；本期世行回辛】＼（首次存款）总额10,829,940.90 粎元，利息收入总额（存入专用账户部分）1，盯0.93美元，合计增加 10,831，沮1.83粎元；本期项目提款报账支付7,329,940.90美元，费用 支出已在利息收入中扣除，合计减少7,329,940.90美元；年末余额 5,001,506.71美元。 6．其他需要说明的问题 本报表数据已根据世行第六期扶贫项目2018年度项目审计审定数 进行调整。 l6 (V) Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview The People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in Poor Areas Project was signed on September 10, 2015, came into effect on December 1, 2015 and will terminate in 2021. The loan agreement number: 8509-CN. The project aims at poverty alleviation through industrial development in 199 poverty villages of 49 townships (towns) in 6 project counties including Xuyong, Gulin, Jinyang, Butuo, Zhacjue and Meigu of Luzhou City and Liangshan Prefecture, covering 87,700 impoverished people. The main contents of the project include: comprehensive value chain development, public infrastructure and services, research and promotion of poverty alleviation through industrial development and project management, monitoring and evaluation. The specific tasks are: assistance for the development of local characteristic agricultural and pastoral products; reconstruction of cattle and sheep enclosure, construction of village roads and construction of manufacturing facilities like small-scale irrigation pumping station; assistance for the development of agricultural cooperatives and training of farming and husbandry skills; improvement of poverty alleviation model through industrial development, research and promotion of poverty alleviation through industrial development and improvement of the ability of agricultural project management. The total planned investment was RVB 600,000,000 Yuan, including loan of USD 50,000,000 (equivalent to RMB 305,000,000 Yuan) from World Bank and domestic supporting fund of RNIB 295,000,000 Yuan. 2. Consolidation Scope of the Financial Statements The consolidation scope of financial statements of 2018 covers the financial statements of Xuyong County, Gulin County, Jinyang County, Butuo County, Zhaojue County and Meigu County covered by the People's Republic of China for A Poverty Alleviation and Agriculture-Based industry Pilot and Demonstration in Poor Areas Project as well as the statements of Designated Account of Sichuan Provincial Finance Department. 17 3. Main Accounting Policies 3.1 The Financial Statements of the project were prepared according to the accounting standards of China and the requirements of the Accounting Methods for the World Bank Financed Project (Caijizi [2000] No. 13) issued by the Ministry of Finance of the PRC, and Administration of Loans and Grants of International Financial Organizations and Foreign Governments (Caiguohe [2017] No. 28). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31. 3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping. 3.4 The rate of the USD to the RMB on December 31, 2018 of the Bank of China is taken as the exchange rate of the financial statements, that is, USD 1 = RMB 6.8632 Yuan. 4. Explanation of Subjects 4.1 Total Project Expenditures The project expenditure in 2018 was RMB 83,367,948.26 yuan, and the cumulative expenditures were RMB 128,057,804.69 yuan, which accounted for 21.34% of the total planned investment. 4.2 Cash and Bank On December 31, 2018, the balance was RMB 79,376,619.46 yuan, in which the deposit in the Specified Account was RMB 34,326,340.85 yuan, reflecting the balance of cash on hand and bank deposits (including the deposits of Designated Account of the Provincial Finance Department) at the end of the period. 4.3 Prepaid and Receivables 18 On December 31, 2018, the balance was RMB 71,055,222.71 yuan, reflecting the prepaid and receivable of the project unit at the end of the period. 4.4 Project Appropriation Funds On December 31, 2018, the balance was RMB 180,961,400.00 yuan, which were the counterpart funds allocated by the provincial finance department. The counterpart funds of the project were all from the financial anti-poverty funds of central and provincial budgets. 4.5 Project Loan On December 31, 2018, the balance was RMB 85,480,750.38 yuan, reflecting the foreign loan of the project (including the balance of working fund in the Designated Account of Provincial Finance Department). 4.6 Payables The balance on December 31, 2018 was R4B 11,159,550.88 yuan, reflecting the payables of the project unit. 4.7 Appropriation of Funds As of December 31, 2018, the balance was RMB 799,969.00 yuan, mainly the supporting working funds allocated by the county finance bureau. 4.8 Retained Earnings As of December 31, 2018, the balance was RMB 87,976.60 yuan, mainly the interest on bank deposits. 5. Designated Account The Designated Account is set in Sichuan Provincial Branch of Industrial and Commercial Bank of China, with the account number of 4402209029140017518, and USD is the currency unit. Specific Account in 2018: the beginning balance was USD 1,500,435.78; the reimbursement (the initial deposit) of World Bank of current period was USD 10,829,940.90, the 19 total interest income was USD 1,070.93 (deposited in Specific Account), the total increase was USD 10,831,011.83; the disbursement was USD 7,329,940.90, the expenses were deducted from the interest income, the total decrease was USD 7,329,940.90; and the balance at end of the year was USD 5,001,506.71. 6. Other Explanation for the Financial Statements The data in this statement have been adjusted according to the audited number by the World Bank for the Phase VI Poverty Alleviation Projects in 2018. 20