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贵阳市全球环境基金可持续城市发展综合项目

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审计报告:

一、审计师意见

 

审计师意见

贵阳市全球环境基金可持续城市发展综合项目办公室

 

我们审计了贵阳市全球环境基金可持续城市发展综合项目20181231日的资金平衡表及截至该日同年度的项目进度表、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。

 

(一)项目执行单位及贵州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、项目进度表以及赠款协定执行情况表是你办的责任,编制专用账户报表是贵州省财政厅的责任,这种责任包括:

1.按照中国的会计准则、会计制度和本项目款协定的要求编制项目财务报表,并使其实现公允反映;

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。

 

)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,公允反映了贵阳市全球环境基金可持续城市发展综合项目20181231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。

 

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。

 

 

 

 

 

 

 

 

 

 

 

 

二、财务报表及财务报表附注

Ⅱ. Financial Statements and Notes to the Financial Statements

(一)资金平衡表

i. Balance Sheet

BALANCE SHEET

20181231

(As ofDecember 31, 2018)

项目名称:贵阳市全球环境基金可持续城市发展综合项目

Project Name: Guiyang GEF SustainableCities Integrated Approach Pilot

编报单位:贵阳市全球环境基金可持续城市发展综合项目办公室货币单位:人民币元

Edited by: Guiyang Project Management Office ofGEF SustainableCities Integrated Approach PilotCurrency Unit: RMB Yuan

资 金 占 用

AApplication 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L 行次

Line

No.

No.

期初数

Beginning Balance

Qqim    期末数

    Ending Balance

一、项目支出合计             Total Project Expenditures                                                      

1

 256,617.00

 385,722.50

一、项目拨款合计                                                                                                                         Total Project Appropriation Funds                           

28

 282,198.07

 282,198.07

    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 Surplus

29

    2. 待核销项目支出                                                                                                             Construction Expenditures to be Disposed

3

 256,617.00

 385,722.50

    其中:捐赠款                                                                                                                        Including: Grants                                                                    

30

3. 转出投资                                                                                                                        Investments Transferred-ou

4

三、项目款合计                                                                                                                           Total Project Loan

31

    4. 在建工程                                                                                                                 Construction in Progress

5

    1. 项目投资款                                                                                                                          Total Project Investment Loan                                                      

32

二、应收生产单位投资借款                                                                                                             Investment Loan Receivable

6

    (1) 国外款                                                                                                                          Foreign Loan

33

    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: IDA

34

三、拨付所属投资借款                                                                                                                    Appropriation of Investment Loan

8

           国际复兴开发银行                                                                                                             IBRD               

35

    其中:拨付世行贷款                                                                                                                 Including :Appropriation of World Bank Investment Loan

9

           技术合作赠款                                                                                                                 Technical Cooperation                                                  

36

四、器材                                                                                                                              Equipment                                                              

10

           联合融资                                                                                                                        Co- Financing

37

    其中:待处理器材损失                                                                                                                    Including: Equipment Losses in Suspense     

11

    (2) 国内款                                                                                                                              Domestic Loan

38

五、货币资金合计                                                                                                                          Total Cash and Bank                           

12

 25,581.07

0

    2. 其他款                                                                                                                                  Other Loan

39

    1. 银行存款                                                                                                                          Cash in Bank      

13

 25,581.07

0

四、上级拨入投资借款                                                                                                                           Appropriation of Investment Loan                                                

40

     其中:专用账户存款                                                                                                           Including: Special Account          

14

0

0

    其中:拨入世行贷款                                                                                                                   Including:World Bank Loan                                                        

41

    2. 现金                                                                                                                                    Cash on Hand                                  

15

五、企业债券资金                                                                                                                                  Bond Fund                                                     

42

六、预付及应收款合计                                                                                                                    Total Prepaid and Receivable                                                

16

六、待冲项目支出                                                                                                                            Construction Expenditures to be Offset                                                    

43

    其中:应收世行贷款利息                                                                                                          Including: World Bank Loan Interest Receivable

17

七、应付款合计                                                                                                                               Total Payable                                                    

44

 103,524.43

        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 Fee 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 Payables

48

    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                            

50

    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                              

27

 282,198.07

 385,722.50

资金来源合计                                                                                                                               Total Sources of Fund                                                                                                   

51

 282,198.07

 385,722.50

 

 

 

 

 

 

 

(二)项目进度表

ii. Summary of Sources and Uses of Funds by Project Component

表(一)

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅰ

本期截至20181231

(For the period ended December 31, 2018

项目名称:贵阳市全球环境基金可持续城市发展综合项目

Project Name: Guiyang GEF SustainableCities Integrated Approach Pilot                                        

编报单位:贵阳市全球环境基金可持续城市发展综合项目办公室货币单位:人民币元

Edited by: Guiyang Project Management Office ofGEF SustainableCities Integrated Approach Pilot   Currency Unit: RMB Yuan                                             

本期                          

Current Period                                                                                                                                     

累计                               

Cumulative                                                                                                                                    

本期计划额            Current Period Budget

本期发生额           Current Period Actual

本期完成比               Current Period % Completed

项目总计划额                Life of PAD

累计完成额                     Cumulative Actual

累计完成比                 Cumulative % Completed

资金来源合计

Total Sources of Funds                                                                                                  

33,531,500.00

282,198.07

0.84%

一、国际金融组织款  

International Financing                                                                                                               

32,531,500.00

  1. 世行贷款

IBRD

32,531,500.00

二、配套资金

Counterpart Financing                                                                                                                       

1,000,000.00

282,198.07

28.22%

1. 有偿配套资金

Other Loan

2. 无偿配套资金

Appropriation funds

1,000,000.00

282,198.07

28.22%

资金运用合计(按项目内容)

Total Application of Funds  (by Project Component)                                                                                                                             

129,105.500

129,105.50

100%

33,531,500.00

385,722.50

1.15%

1.全球环境基金GEF

66,492.00

66,492.00

100%

28,302,405.00

164,637.93

0.58%

1)城市TOD战略子项目City TOD Strategy

66,492.00

66,492.00

100%

10,540,206.00

164,637.93

1.56%

2)项目A:轨道交通3号线及S2号线沿线地区综合开发component A: Corridor-level application of TOD Strategy Part A: Metro Line3 and Line S2

10,410,080.00

3)项目B:快速公交系统沿线用地综合开发component B:Corridor-level application of TOD Strategy: BRT corridors

7,352,119.00

2.货物、咨询服务          FoodConsultant Services

4,229,095.00

3.其他Other

62,613.50

62,613.50

100%

1,000,000.00

221,084.57

22.11%

差异  

Difference                                                                                                                                 

-129,105.50

-103,524.43

1. 应收款变化

Change in Receivables                                                                                                                            

2. 应付款变化

Change in Payables                                                                                                                          

-103,524.43

-103,524.43

3. 货币资金变化

Change in Cash and Bank                                                                                                                       

-25,581.07

4. 其它    

Other                                                                                                                               


表(二)

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至20181231

(For the period ended December 31, 2018

项目名称:贵阳市全球环境基金可持续城市发展综合项目

Project Name: Guiyang GEF SustainableCities Integrated Approach Pilot

编报单位:贵阳市全球环境基金可持续城市发展综合项目办公室货币单位:人民币元

Prepared by: : Guiyang Project Management Office ofGEF SustainableCities Integrated Approach PilotCurrency Unit: RMB Yuan                                        

项目内容  Project Component

项目支出 Project Expenditure

累计支出

Cumulative Amount

已交付资产

Assets Transferred

在建工程             Work in Progress

待核销项目支出Construction Expenditures to be Disposed

转出投资Investments Transferred-out

固定资产                 Fixed Asset

流动资产

Current Asset

无形资产

Intangible Asset

递延资产  Deferred Asset

1.全球环境基金GEF

164,637.93

164,637.93

1)城市TOD战略子项目City TOD Strategy

164,637.93

164,637.93

2)项目A:轨道交通3号线及S2号线沿线地区综合开发component A: Corridor-level application of TOD Strategy Part A: Metro Line3 and Line S2

3)项目B:快速公交系统沿线用地综合开发component B:Corridor-level application of TOD Strategy: BRT corridors

2.货物、咨询服务          FoodConsultant Services

3.其他Other

221,084.57

221,084.57

合计Total

385,722.50

385,722.50

 

 

 

 

(三)款协定执行情况表

iii. Statement of Implementation of Grant Agreement

STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT

本期截20181231

(For the period ended December 31, 2018

项目名称:贵阳市全球环境基金可持续城市发展综合项目Project Name: Guiyang GEF SustainableCities Integrated Approach Pilot

编报单位:贵阳市全球环境基金可持续城市发展综合项目办公室

Prepared by: Guiyang Project Management Office ofGEF SustainableCities Integrated Approach Pilot货币单位:美元/人民币元 Currency Unit: USD/ RMB Yuan

类            别

Category

核定贷款金额

Loan Amount

美元

USD

本年度提款数

Current-period Withdrawals

累计提款数

Cumulative Withdrawals

美元

USD

折合人民币

RMB

美元

USD

折合人民币

RMB

(1) 货物、非咨询服务、咨询服务、培训研讨和增加的运营费 Goods, Non-consulting services, consultants services, training, workshops and Incremental Operating Costs

5,000,000.00

(2)预付款advanced payment

(3)专用账户Special Account

总计

Total

5,000,000.00

折合汇率:1美元=6.8632元人民币(20181231日)Currency Rate:USD1= RMB6.8632 ( on December 31, 2018)


(四)专用账户报表

iv. Special Account Statement

SPECIAL ACCOUNT STATEMENT

本期截至20181231

(For the period ended December 31, 2018


项目名称:贵阳市全球环境基金可持续城市发展综合项目

Project Name:Guiyang GEF SustainableCities Integrated Approach Pilot

款号:TF0A4213

Grant No. TF0A4213

编报单位:贵州省财政厅

Prepared by: The Finance Department of Guizhou Province

开户银行名称:中行贵阳云岩支行

Depository Bank: Guiyang Yunyan Branch, Bank of China

账号:132055213395

Account No. :132055213395

货币种类:美元

Currency: USD



A部分:本期专用账户收支情况

Part A-Account Activity for the Current Period

金  额

Amount

1.期初余额

Beginning Balance

增加:

Add:

2.本期世行回补总额

Total Amount Deposited this Period by World Bank

3.本期利息收入总额(存入专用账户部分)

Total Interest Earned this Period if Deposited in Special Account

4.本期不合格支出归还总额

Total Amount Refunded this Period to Cover Ineligible Expenditures

减少:

Deduct:

5.本期支付总额

Total Amount Withdrawn this Period

6.本期未包括在支付额中的服务费支出

Total Service Charges this Period if not Included in Above Amount Withdrawn

7.期末余额

Ending Balance

(后续To be continued

 

 

B部分:专用账户调节

Part B-Account Reconciliation

金  额

Amount

1. 世界银行首次存款总额

Amount Advanced byWorld Bank

减少:

Deduct:

2. 世界银行回收总额

Total Amount Recovered by World Bank

3 .本期期末专用账户首次存款净额

Outstanding Amount to the Special Account at the End of this Period

4. 专用账户期末余额

Ending Balance of Special Account

增加:

Add:

5. 截至本期期末已申请报账但尚未回补金额

Amount Claimed but not yet Credited at the End of this Period

申请书号

Application No.

金额

Amount

6. 截至本期期末已支付但尚未申请报账金额

Amount Withdrawn but not yet Claimed at the End of this Period

7. 服务费累计支出(如未含在56栏中)   

Cumulative Service Charges (If not Included in Item 5 or 6)

减少:

Deduct:

8. 利息收入(存入专用账户部分)

Interest Earned (If Included in Special Account)

9. 本期期末专用账户首次存款净额

Total Advance to the Special Account Accounted for at the End of this Period

 

 

 

 

 

 

 

 

 

 

 

 

 

(五)财务报表附注

财务报表附注

1.项目基本情况

贵阳市全球环境基金可持续发展综合项目的总体目标,是让参与城市将公交为导向的城市发展原则纳入其政策和未来城市及交通规划。201511月,贵阳市获批成为全球环境基金(GEF)可持续城市发展综合项目示范点,获赠GEF500万美元, 用于以下项目支出:

(1)城市TOD战略应用162万美元

(2)轨道交通3号线及S2号线沿线地区综合开发160万美元

(3)快速公交系统沿线用地综合开发113万美元

(4)能力建设子项目65万美元

贵阳市财政投入项目配套资金人民币100万元,项目在贵阳市实施。该项目的执行单位贵阳市全球环境基金可持续城市发展综合项目办公室。

 

2.财务报表编制范围

本财务报表由贵阳市全球环境基金可持续发展综合项目办公室编制,本报表反映了贵阳市该项目全部项目支出、世界银行捐赠款和配套资金等重要财务信息。

 

3.主要会计政策

3.1贵阳市全球环境基金可持续发展综合项目,根据财政部颁布的《世界银行贷款项目会计核算办法》(财际字〔200013号)来进行财务管理和会计核算。

 

3.2会计核算年度采用公历年制,即公历每年11日至1231日。

 

3.3本项目会计核算以 “权责发生制”作为记账原则,采用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20181231日汇率,即USD1=人民币6.8632元。

 

4.报表科目说明

4.1项目支出

20181231日,项目累计支出人民币385,722.50,占计划数的1.15%, 其中:城市TOD战略子项目164,637.93, 待摊投资支出221,084.57元。

 

4.2项目拨款

20181231日,项目资金到位人民币282,198.07,占计划总投资的0.84%, 其中:世界银行捐赠款资金到位0.00,占计划数的0.00%;配套资金到位282,198.07,占计划数的28.22%

 

4.3应付款

20181231日余额为人民币103,524.43元,主要是应付贵阳市世界银行贷款交通项目办公室垫支款。

 

5.专用账户使用情况

本项目专用账户设在中国银行贵阳云岩支行,账号为132055213395,币种为美元。

 

6.需要说明的事项

截至20181231日,未发生外币提款业务。

 

 

 

 

 

三、审计发现的问题及建议

审计发现的问题及建议

 

除对财务报表进行审计并发表审计意见外,审计中我们还关注了项目执行过程中相关单位国家法规和项目款协定遵守情况、内部控制和项目管理情况以及项目绩效情况。我们发现存在如下问题:

项目管理方面存在的问题

1.建设单位未使用专户专账进行项目核算。

贵阳市全球环境基金可持续城市发展综合项目使用的银行账户是贵阳市世界银行贷款交通项目办公室日常经费管理账户。贵阳市全球环境基金可持续城市发展综合项目办公室成立后,未使用专门的银行账户,项目资金直接进入上述账户。

同时,项目未单独设立会计账簿进行账务管理,将项目资金挂上述账户的会计账簿中以往来款(暂存款、暂付款)形式进行账务处理。在20194月财务人员根据上述会计账簿中往来款明细账进行调整并编制财务报表。

上述行为不符合《国际金融组织和外国政府贷款赠款管理办法》(2017年财政部第85号令)第四十九条“项目实施单位应当按照国家财务会计制度和具体的赠款项目财务会计管理规定,负责赠款项目的财务管理和会计核算,建立健全内部财务会计制度…”以及《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)第十四条“贷款赠款法律文件签署后,财政部门或项目实施单位应当按照法律文件、财政专户和预算单位银行账户管理等相关规定开设和管理贷款赠款指定账户”的规定。建议你办使用专门银行账户,设置会计账簿对项目进行独立核算,加强项目管理,保证项目收支完整性及合规性。你办已接受审计建议。

2.项目进度缓慢

贵阳市全球环境基金可持续城市发展综合项目2016年启动,2017年编制《贵阳市可持续发展建设综合试点项目(TOD)研究三年行动计划》,计划2017年至2018年度拟完成8项课题研究。截至2018年底,项目办实际只完成3项课题研究,分别是:《贵阳市快速公交系统沿线用地综合开发规划工作任务大纲》、《贵阳市TOD发展战略研究(含四个子专题)工作任务大纲》以及《贵阳市轨道交通3号线及S2沿线地区综合开发规划》。

建议你办采取有效的措施,加快项目实施进度和报账进度,提升项目质量和效益。你办已接受审计建议。

 

 

 

 

 

    
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