1、世界银行贷款河南淮河流域重点平原洼地治理项目度世界银行贷款河南省淮河流域重点平原洼地治理项目2012年度财务收支和项目执行情况的审计结果（二O一三年九月二十七日公告）2013年第15号（总第085号）中华人民共和国河南省审计厅Henan Provincial Audit Office of the Peoples Republic of China 审 计 报 告Audit Report豫审外报201338号HENAN AUDIT REPORT2013NO.38项目名称： 世界银行贷款河南省淮河流域重点平原洼地治理项目Project Name: Henan Provincial Huai Ri
2、ver Basin Flood Management and Drainage Improvement Project Financed by the World Bank贷 款 号： 7938-CNLoan No. : 7938-CN项目执行单位：河南省淮河流域重点平原洼地治理工程外资项目管理办公室Project Entity: Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project Office会计年度： 2012Accounting Year： 2012Contents一、审计
3、师意见审计师意见河南省淮河流域重点平原洼地治理工程外资项目管理办公室： 我们审计了世界银行贷款河南省淮河流域重点平原洼地治理项目2012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专用账户报表等特定目的财务报表及财务报表附注(第5页至第18页)。（一）项目执行单位及河南省财政厅对财务报表的责任编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办的责任，编制专用账户报表是河南省财政厅的责任，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
4、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
5、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河南省淮河流域重点平原洼地治理项目2012年12月31日的财务状况及截至该日同年度的财务收支、项目执行情况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、2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
6、现的问题及建议。 中华人民共和国河南省审计厅 2013年6月27日地址：中国河南省郑州市纬二路27号邮政编码：450003电话：-0371-*传真：-0371-*I. Auditors OpinionAuditors OpinionTo Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project officeWe have audited the special purpose financial statements (from page 5 to page 18) of Henan
7、Provincial Huai River Basin Flood Management and Drainage Improvement Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2012, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account
8、 Statement for the year then ended, and Notes to the Financial Statements.Project Entity and Henan Provincial Finance Departments Responsibility for the Financial StatementsThe preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implem
9、entation of Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Henan Provincial Finance Department, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese acco
10、unting 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 from material misstatement, whether due to fraud or error.Auditors ResponsibilityOur responsibility
11、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 Peoples Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan a
12、nd 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 audito
13、rs 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 o
14、rder to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting est
15、imates 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.OpinionIn our opinion, the financial statements identified in the first par
16、agraph present fairly, in all material respects, financial position of Henan Provincial Huai River Basin Flood Management and Drainage Improvement project financed by the World Bank as of December 31, 2012, its financial receipts and disbursements, the project implementation and the receipts and dis
17、bursements 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 MatterWe also examined the withdrawal application No.1, No.2 and the attached documents submitted to the World Bank during th
18、e 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 Auditors Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations
19、.Henan Provincial Audit Office of the Peoples Republic of ChinaJune 27, 2013Address: No. 27, Wei Er Road, Zheng zhou, P.R ChinaPostcode: 450003Tel.: 86-0371-*Fax: 86-0371-65648290The English translation is for the convenience of report users; Please take the Chinese audit report as the only official
20、 version.二、财务报表及财务报表附注. Financial Statements and Notes to the Financial Statements（一）资金平衡表i. Balance Sheet资 金 平 衡 表BALANCE SHEET2012年12月31日(As of December 31, 2012)项目名称：世界银行贷款河南省淮河流域重点平原洼地治理项目 Project Name: Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project Financed
21、by the World Bank编报单位：河南省淮河流域重点平原洼地治理工程外资项目管理办公室Prepared by: Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project Office 货币单位：人民币元 Currency Unit: RMB Yuan资 金 占 用 Application of Fund 行次Line No. 期初数 Beginning Balance期末数 Ending Balance资 金 来 源 Sources of Fund 行次Line No. 期初
22、数 Beginning Balance期末数 Ending Balance一、项目支出合计 Total Project Expenditures 118,450,834.15113,115,362.38一、项目拨款合计 Total Project Appropriation Funds 2858,309,000.00144,106,200.00 1. 交付使用资产 Fixed Assets Transferred 2-二、项目资本与项目资本公积 Project Capital and Capital Surplus29- 2. 待核销项目支出 Construction Expenditures
23、 to be Disposed 3- 其中:捐赠款 Including: Grants 30- 3. 转出投资 Investments Transferred-out 4-三、项目借款合计 Total Project Loan 319,428,250.00 4. 在建工程 Construction in Progress 518,450,834.15113,115,362.38 1. 项目投资借款 Total Project Investment Loan 329,428,250.00二、应收生产单位投资借款 Investment Loan Receivable6- (1) 国外借款 Fore
24、ign Loan339,428,250.00 其中:应收生产单位世行贷款 Including: World Bank Investment Loan Receivable 7-其中:国际开发协会 Including: IDA34三、拨付所属投资借款 Appropriation of Investment Loan8- 国际复兴开发银行 IBRD 359,428,250.00 其中:拨付世行贷款 Including :Appropriation of World Bank Investment Loan 9- 技术合作信贷 Technical Cooperation 36-四、器材 Equipm
25、ent 10 联合融资 Co- Financing37- 其中:待处理器材损失 Including: Equipment Losses in Suspense 11- (2) 国内借款 Domestic Loan38-五、货币资金合计 Total Cash and Bank 1246,219,879.5460,182,905.95 2. 其他借款 Other Loan39- 1. 银行存款 Cash in Bank 1346,085,182.9460,086,622.72四、上级拨入投资借款 Appropriation of Investment Loan 40- 其中:专用账户存款 Incl
26、uding: Special Account 141,477,119.59 其中:拨入世行贷款 Including: World Bank Loan 41- 2. 现金 Cash on Hand 15134,696.6096,283.23五、企业债券资金 Bond Fund 42-后续（To be continued）六、预付及应收款合计 Total Prepaid and Receivable 163,355,315.5134,183,904.14六、待冲项目支出 Construction Expenditures to be Offset 43- 其中:应收世行贷款利息 Including
27、: World Bank Loan Interest Receivable17-七、应付款合计 Total Payable 449,525,152.5053,632,974.14 应收世行贷款承诺费 World Bank Loan Commitment Fee Receivable 18- 其中:应付世行贷款利息 Including: World Bank Loan Interest Payable 45- 应收世行贷款资金占用费 World Bank Loan Service- Fee Receivable 19- 应付世行贷款承诺费 World Bank Loan Commitment F
28、ee Payable 46-七、有价证券 Marketable Securities 20- 应付世行贷款资金占用费 World Bank Loan Service Fee Payable 47-八、固定资产合计 Total Fixed Assets 21-八、未交款合计 Other Payables48- 固定资产原价 Fixed Assets, Cost 22-九、上级拨入资金 Appropriation of Fund 49- 减:累计折旧 Less: Accumulated Depreciation 23-十、留成收入 Retained Earnings 50191,876.70314
29、,748.33 固定资产净值 Fixed Assets, Net 24- 固定资产清理 Fixed Assets Pending Disposal 25-待处理固定资产损失 Fixed Assets Losses in Suspense 26-资金占用合计 Total Application of Fund 2768,026,029.20207,482,172.47资金来源合计 Total Sources of Fund 5168,026,029.20207,482,172.47（二）项目进度表ii. Summary of Sources and Uses of Funds by Projec
30、t Component项 目 进 度 表（一）SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT 本期截至2012年12月31日 (For the period ended by December 31, 2012）项目名称：世界银行贷款河南省淮河流域重点平原洼地治理项目 Project Name: Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project Financed by the World Bank编报单位：河南省淮河流域重点平原洼地治理工程外资项目管理办公室Prepared by: Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project Office 货币单位：人民币元 Currency Unit: RMB Yuan本期 Current Period 累计 Cumulative 本
