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北京市审计局
Beijing Municipal Audit Office
审 计 报 告
Audit Report
京审金报〔2017〕2 号
BEIJING AUDIT REPORT〔2017〕NO.2
项目名称: 全球环境基金赠款中国城市建筑节能和可再生
能源应用项目
Project Name: Urban-Scale Building Energy Efficiency and
Renewable Energy Project Granted by GEF
赠 款 号: TF014522-CN
Grant No. : TF014522-CN
项目执行单位: 北京市财政局
Project Entity: Beijing Municipal Finance Office
会计年度: 2016
Accounting Year: 2016
目 录
Contents
一、审计师意见......................................................................................... 1
I. Auditor’s Opinion .................................................................................... 3
二、财务报表及财务报表附注 ................................................................ 6
Ⅱ. Financial Statements and Notes to the Financial Statements ............... 6
(一)资金平衡表 .............................................................................. 6
i. Balance Sheet ..................................................................................... 6
(二)项目进度表 .............................................................................. 8
ii. Summary of Sources and Uses of Funds by Project Component ..... 8
(三)赠款协定执行情况表 .............................................................. 9
iii. Statement of Implementation of Grant Agreement ......................... 9
(四)专用账户报表 ........................................................................ 10
iv. Special Account Statement ............................................................ 10
(五)财务报表附注 ........................................................................ 12
v. Notes to the Financial Statements ................................................... 15
三、审计发现的问题及建议 .................................................................. 18
III. Audit Findings and Recommendations ............................................... 20
1
一、审计师意见
审计师意见
北京市财政局:
我们审计了全球环境基金(GEF)赠款中国城市建筑节能和可再
生能源应用项目 2016 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、赠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 17 页)。
(一)项目执行单位及北京市财政局对财务报表的责任
编制上述财务报表中的资金平衡表、项目进度表、赠款协定执行
情况表及专用账户报表是你局的责任,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
2
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 GEF
赠款中国城市建筑节能和可再生能源应用项目 2016 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
我们审查了本期内由北京市财政局报送给世界银行的第 05 至 07
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。
北京市审计局
二 O 一七年六月十六日
地址:中国北京市丰台区菜户营甲 2 号
邮政编码:100054
电话:86-010-63358372
传真:86-010-63358372
3
I. Auditor’s Opinion
Auditor’s Opinion
To Beijing Municipal Finance Office
We have audited the special purpose financial statements (from page 5 to
page 17) of Urban-Scale Building Energy Efficiency and Renewable
Energy Project granted by GEF which comprise the Balance Sheet as of
December 31, 2016, the Summary of Sources and Uses of Funds by
Project Component, 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 and Beijing Municipal Finance Office's Responsibility for
the Financial Statements
The preparation of the Balance Sheet, the Summary of Sources and Uses
of Funds by Project Component, the Statement of Implementation of
Grant Agreement and the preparation of the Special Account Statement
is the responsibility of Beijing Municipal Finance Office, 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
4
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 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 Dec 31, 2016, 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 application from No.05 to No.07 and
the attached documents submitted to the GEF during the period. In our
opinion, those documents comply with the project grant agreement and
5
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.
Beijing Municipal Audit Office
June 16, 2017
Address: No. 2A Caihuying, Fengtai District, Beijing, P.R. China
Postcode: 100054
Tel.: 86-010-63358372
Fax: 86-010-62258372
6
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
资 金 平 衡 表
BALANCE SHEET 2016 年 12 月 31 日
(As of December 31, 2016)
项目名称:GEF 中国城市建筑节能和可再生能源应用项目
Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF
编报单位:北京市财政局 货币单位:人民币元
Prepared by: Beijing Municipal Finance Office 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.
期初数
Beginning Balance
期末数
Ending Balance
一、项目支出合计
Total Project Expenditures 1 5,276,343.00 10,039,917.13
一、项目拨款合计
Total Project Appropriation Funds
28 0.00 0.00
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 Surplus
29 - -
2. 待核销项目支出
Construction Expenditures
to be Disposed
3 - - 其中:捐赠款
Including: Grants 30 - -
3. 转出投资
Investments Transferred-out 4 - -
三、项目赠款合计
Total Project Grant 31 6,514,889.47 12,814,717.13
4. 在建工程
Construction in Progress 5
1. 项目投资借款
Total Project Investment Grant
32
二、应收生产单位投资借款
Investment Loan Receivable 6 - -
(1) 国外赠款
ForeignGrant 33 6,514,889.47 12,814,717.13
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 - - 技术合作信贷
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) 国内借款
Domestic Loan 38 - -
五、货币资金合计
Total Cash and Bank 12 553,052.12 2,777,449.80
2. 其他借款
Other Loan 39 - -
1. 银行存款
Cash in Bank 13 553,052.12 2,777,449.80
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 14 553,052.12 2,777,449.80
其中:拨入世行赠款
Including: World Bank
Loan
41 - -
2. 现金
Cash on Hand 15
五、企业债券资金
Bond Fund 42 - -
后续(To be continued)
7
六、预付及应收款合计
Total Prepaid and Receivable 16 1,092,482.74 0.00
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 44 406,988.39 2,649.80
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 6,921,877.86 12,817,366.93
资金来源合计
Total Sources of Fund 51 6,921,877.86 12,817,366.93
8
(二)项目进度表
ii. Summary of Sources and Uses of Funds by Project Component
项 目 进 度 表(一)
SUMMARY OF SOURCES AND USES OF FUNDS
BY PROJECT COMPONENT Ⅰ 本期截至 2016 年 12 月 31 日
(For the period ended December 31, 2016)
项目名称:GEF 中国城市建筑节能和可再生能源应用项目
Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF
编报单位:北京市财政局 货币单位:人民币元
Prepared by: Beijing Municipal Finance Office 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 5,759,004.59 6,299,827.66 109.39% 42,364,000.00 12,814,717.13 30.25%
一、 国际金融组织赠款
International Financing 5,759,004.59 6,299,827.66 109.39% 28,035,000.00 12,814,717.13 45.71%
1. 全球环境基金
GEF 5,759,004.59 6,299,827.66 109.39% 28,035,000.00 12,814,717.13 45.71%
二、配套资金
Counterpart Financing 0.00 0.00 0.00% 14,329,000.00 0.00 0.00%
资金运用合计(按项目内容)
Total Application of Funds (by
Project Component)
3,054,362.50 4,763,574.13 155.96% 42,364,000.00 10,039,917.13 23.70%
1.改善低碳宜居的城市形态。
eijing Municipality studies and
analyses
780,412.50 626,408.10 80.27% 5,607,000.00 783,480.95 13.97%
2.提高公共建筑和商业建筑的能
源效率。Improvement of policies
and implementation capacity in
Beijing Municipality
0.00 3,258,971.14 0.00% 24,297,000.00
6,009,229.32 24.73%
3. 扩大商业可行的屋顶太阳能
光伏系统应用规模。Scaling up
Commercially Viable Rooftop
Solar Photovoltaic Deployment
2,273,950.00
878,194.89 38.62% 12,460,000.00 3,247,206.86 26.06%
差异
Difference - 1,536,253.53 - - 2,774,800.00 -
1. 应收款变化
Change in Receivables - -1,092,482.74 - - 0.00 -
2. 应付款变化
Change in Payables - 404,338.59 - - -2,649.80 -
3. 货币资金变化
Change in Cash and Bank - 2,224,397.68 - -
2,777,449.80 -
4. 其它
Other - - - -
9
(三)赠款协定执行情况表
iii. Statement of Implementation of Grant Agreement
赠 款 协 定 执 行 情 况 表
STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT 本期截至 2016 年 12 月 31 日
(For the period ended December 31, 2016)
项目名称:GEF 中国城市建筑节能和可再生能源应用项目
Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF
编报单位:北京市财政局 货币单位:美元/人民币元
Prepared by: Beijing Municipal Finance Office Currency Unit: USD/ RMB Yuan
类 别
Category
核定赠款金额
Grant 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
2A 咨询服务 培训和会议 (北京市住建委 )
Consultant services, training, workshops and study
tour. (BHURDC)
2,500,000.00 662,245.38 4,593,996.20 979,199.98 6,792,710.27
2B 咨询服务 培训和会议(北京市发改委项目
内容) Consultant services, training, workshops
and study tours(BDRC)
2,000,000.00 181,775.66 1,260,977.75 468,099.59 3,247,206.86
专用账户
Special Account - 0.00 0.00 400,000.00 2,774,800.00
总计
Total 4,5000,000.00 844,021.04 5,854,973.95 1,847,299.57 12,814,717.13
— 10 —
(四)专用账户报表
iv. Special Account Statement
专 用 账 户 报 表
SPECIAL ACCOUNT STATEMENT
本期截至 2016 年 12 月 31 日
(For the period ended December 31, 2016)
项目名称:GEF 中国城市建筑节能和可再
生能源应用项目
Project Name: Urban-Scale Building Energy
Efficiency and Renewable Energy Project
granted by GEF
赠款号:TF014522-CN
Grant No. TF014522-CN
编报单位:北京市财政局
开户银行名称:北京银行总行营业部
Depository Bank: The Business Department
of the Headquarters, Bank of Beijing
账号:01090520501420111000755
Account No. : 01090520501420111000755
货币种类:美元
Currency: USD
Prepared by: Beijing Municipal Finance Office
A 部分:本期专用账户收支情况
Part A-Account Activity for the Current Period
金 额
Amount
期初余额
Beginning Balance
85,168.80
增加:
Add:
本期世行回补总额
Total Amount Deposited this Period by World Bank 844,021.04
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 78.69
本期不合格支出归还总额
Total Amount Refunded this Period to Cover Ineligible Expenditures -
减少:
Deduct:
本期支付总额
Total Amount Withdrawn this Period 528,886.55
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 -
期末余额
Ending Balance 400,381.98
(后续To be continued)
— 11 —
B 部分:专用账户调节
Part B-Account Reconciliation
金 额
Amount
1. 世行首次存款总额
Amount Advanced by World Bank 400,000.00
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 Advanced to the Special Account at the End of this Period
4. 专用账户期末余额
Ending Balance of Special Account 400,381.98
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 0.00
7. 服务费累计支出(如未含在 5 和 6 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) 381.98
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
400,000.00
— 12 —
(五)财务报表附注
财务报表附注
1.项目概况
中国城市建筑节能和可再生能源应用项目(赠款号:TF014522)是
中国政府和世界银行及全球环境基金(GEF)合作开展的国际合作项目,
赠款总额 1200 万美元,分别由住房城乡建设部、北京市和宁波市负责组
织实施。本项目将在结合国外发达国家发展经验的基础上,研究我国低碳
城市形态、建立大型公建与商业建筑能耗比对和披露机制、编制建筑节能
和绿色建筑有关政策及标准,为我国建筑节能和绿色建筑发展提供示范与
经验。
本项目于 2013 年 8 月正式生效,2013 年 10 月,财政部与市财政局
签订转赠协议,赠款总额 450 万美元。其中:市住房城乡建设委 250 万美
元,市发展改革委 200 万美元。由六个项目执行单位分别负责以下子项目
的实施:
(1)“改善低碳宜居的城市形态”、“提高公共建筑和商业建筑的能
源效率”部分,由北京市住房和城乡建设委员会授权北京市住房和城乡建
设科技促进中心负责项目具体实施。
(2)市发展改革委负责实施的本项目“阳光校园技术援助子项目”
部分,分别由 5 个单位负责实施:
a、“独立监测与评估项目”,由北京市世界银行、亚洲发展银行贷
款项目领导小组综合办公室实施;
b、“合同能源管理模式示范项目”北京源深节能技术有限责任公司
实施;
c、“可再生能源教育项目”,由北京教育科学研究院实施;
d、“在线监测系统项目”,由北京节能环保中心实施;
e、“双向电表示范项目”,由国网北京节能服务有限公司实施。
该财务报表即反映以上子项目的财务状况。
2. 财务报表编制范围
— 13 —
本财务报表的编制范围包括北京市财政局、2 个子项目办的财务报表
及专用账户报表。
3. 主要会计政策
3.1 本项目财务报表按照财政部《世界银行贷款项目会计核算办法》
(财际字〔2000〕13 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。
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 根据财政部 2016 年项目决算汇率通知,本项目决算汇率为 USD1=
人民币 6.9370 元。
4.报表科目说明
4.1 项目支出
2016 年项目支出人民币 4,763,574.13 元,累计支出人民币
10,039,917.13 元,占总投资计划的 23.70%。
4.2 货币资金
2016 年 12 月 31 日货币资金余额为人民币 2,777,449.80 元,其中专用
账户存款 400,381.98 美元,折合人民币 2,777,449.80 元。
4.3 预付及应收款
2016 年 12 月 31 日余额为人民币 0.00 元,比上年减少 1,092,482.74
元,主要是上年度已支付,但没有开具发票的费用。
4.4 项目拨款
2016 年 12 月 31 日余额为人民币 0 元。
项目计划配套资金总额人民币 28,035,000 元,截至 2016 年 12 月 31
— 14 —
日到位配套人民币 0 元,占计划的 0%。
4.5 项目赠款
2016 年 12 月 31 日余额为人民币 12,814,717.13 元,其中:本年全球
环境基金(GEF)赠款为 844,021.04 美元,折合人民币 5,854,973.95 元。
截至 2016 年 12 月 31 日,累计提取世界银行赠款资金 1,847,299.57
美元,占赠款总额的 41.05%。其中:咨询服务培训类累计提款 1,847,299.57
美元,占该类计划的 41.05%。
4.6 应付款
2016 年 12 月 31 日余额为人民币 2,649.80 元,为专用账户利息收入。
5.专用账户使用情况
本 项 目 专 用 账 户 设 在 北 京 银 行 总 行 营 业 部 , 账 号 为
01090520501420111000755,币种为美元。专用账户首次存款 400,000.00
美元。2016 年年初余额 85,168.80 美元,本期世界银行回补 844021.04 美
元,本年度利息收入 78.69 美元,本年度支付 528,886.55 美元,年末余额
400,381.98 美元。
6.其他需要说明的事项
项目资金平衡表中 GEF 赠款期末数与期初数之差、项目进度表中相
应本期发生额与赠款协定执行情况表人民币本期提款数不一致是由于历
年汇兑损益造成的。
— 15 —
v. Notes to the Financial Statements
Notes to the Financial Statements
1. Project overview
China Urban-scale Building Energy Efficiency and Renewable Energy Project
(grant No. TF014522) is an international project under the cooperation of the
Chinese government, World Bank (WB) and Global Environment Facility
(GEF), with a total grant amount of USD1.2 million. It has been implemented
respectively by the Ministry of Housing and Urban-Rural Development,
Beijing Municipal People’s Government and Ningbo Municipal Government.
On the basis of the development experience of foreign developed countries,
this project focuses on studying the Chinese low-carbon urban form, building
a energy consumption comparison and disclosure mechanism for large public
buildings and commercial buildings and formulating policies and standards
related to building energy efficiency and green buildings, so as to provide
demonstration and experience for the development of building energy
efficiency and green buildings in China.
This project officially took effect in August 2013. In October 2013, the
Ministry of Finance and Beijing Municipal Bureau of Finance signed the grant
transfer agreement, with a total grant amount of USD4.5 million, including
USD2.5 million for Beijing Municipal Commission of Housing and
Urban-Rural Development in “improving the low-carbon livable urban form”
and “enhancing the energy efficiency of public buildings and commercial
buildings” under this project, and USD2 million for Beijing Municipal
Commission of Development and Reform in “expanding commercially viable
rooftop solar photovoltaic deployment” under this project. Beijing Municipal
Bureau of Finance openned a special account for this project in December
2013 and began to formally withdraw the fund in 2014.
2. Consolidation Scope of the Financial Statements
Consolidation scope of the financial statements covers the financial statements
of the project office of Beijing Municipal Finance Office, 2 project offices of
city level, as well as the Special Account set in the Provincial Finance
Department.
— 16 —
3. Accounting Policies
3.1 The Financial Statements of the project were prepared according to the
requirements of Accounting Methods for the World Bank Financed Project
(Caijizi[2000]No.13).
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 exchange rate adopted in the financial statements was the exchange
rate on December 31, 2016 of the People’s Bank of China, which is USD1=
RMB6.9370 yuan.
4. Explanation of Subjects
4.1 Total Project expenditures
The project expenditure in 2016 was RMB4,763,574.13 yuan, and the
cumulative expenditures were RMB10,039,917.13 yuan, which accounted for
23.70% of the total investment plan.
4.2 Cash and Bank
On December 31, 2016, the balance was RMB2,777,449.80 yuan, including
USD400,381.98 in the special account, which is converted to
RMB2,777,449.80 yuan.
4.3 Prepaid and Receivable
Its balance on December 31, 2016 was RMB0.00 yuan, less
RMB1,092,482.74yuan than last year, mainly referring to expenditures
incurred but the invoices were not yet received last year.
— 17 —
4.4 Project Appropriation Funds
The balance on December 31, 2016 was RMB0 yuan.
The total planned counterpart funds of this project were RMB28,035,000.00
yuan. By the end of December 31, 2016, no counterpart fund was allocated.
4.5 Project Grant
The balance on December 31, 2016 was RMB12,814,717.13 yuan, including
the GEF grant of current period USD844,021.04, equivalent to
RMB5,854,973.95yuan.
By the end of December 31, 2016, accumulated USD1,847,299.57 of the GEF
grant had been withdrawn, accounting for 41.05% of the total, among which
the withdrawal for training and consulting were USD1,847,299.57, accounting
fo41.05% of the category plan.
4.6 Payable
The balance on December 31, 2016 was RMB2,649.80 yuan, mainly referring
to RMB 2,649.80 yuan of interest earned bank deposit of Special Account.
5. Special Account
The Special Account of this project is set in the Business Department of the
Headquarters of the Bank of Beijing, with the account number of
01090520501420111000755, and USD as currency Unit. The initial Deposit
of the Special Account is USD400,000.00. The beginning balance of 2016 was
USD85,168.80 and the reimbursement in the year was USD844,021.04. This
year the interest earned was USD78.69 and the disbursement was
USD528,886.55. Thus, the ending balance was USD400,381.98.
6. Other Explanation for the Financial Statements
Due to the change of foreign exchange rate, there are discrepancies between
the difference of the beginning and ending balance of the GEF grant in the
Balance Sheet, the current year’s grant received in the Summary of Sources
and Uses of Funds by Project Component and the amount of current year’s
withdrawals (disclosed in RMB) in the Statement of Implementation of Grant
Agreement.
— 18 —
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赠款协定遵守情况、内部控制和项目
管理情况、项目绩效及上年度审计建议整改落实情况。我们发现存在如下
问题:
(一)项目管理方面存在的问题
部分项目进展较慢,影响赠款支付进度。
本项目专用账户计划关闭时间为 2018 年 12 月,截至 2016 年 12 月
31 日,项目已执行三年,其中扩大商业可行的屋顶太阳能光伏系统应用
规模子项目累计支取赠款 468,099.59 美元,占协议金额 200 万美元的
23.40%。在已支取赠款中,在线监测系统子项目支付 298,376.98 美元,
占其核定赠款额 30 万美元的 99.46%,独立监测与评价子项目支付
44,360.51 美元,占其核定赠款额 40 万美元的 11.10%,新能源和可再生
能源示范教室建设项目支付 63,202.59 美元,占其核定赠款额 50 万美元的
12.64%;源深能力建设和业务开发项目支付 62,159.51 美元,占其核定赠
款额 50 万美元的 12.43%。双向电表子项目未发生赠款支付,其核定赠款
额为 30 万美元。
项目支付慢的原因:
一是由国网北京节能服务公司负责的双向计量试点子项目。由于实施
单位项目管理人员变更频繁,对世行项目管理和财务报帐程序不够熟悉,
支付报帐工作进展较慢。
二是由北京市教育科学研究院负责的新能源和可再生能源示范教室
建设子项目。本项目围绕北京源深节能技术有限责任公司负责的世行贷款
北京“阳光校园”屋顶太阳能光伏扩大示范项目开展工作,主要是在“阳
光校园”建成工程中选择 20 个左右学校开展相关示范教育,选点工作需
要在“阳光校园”工程进展到一定规模后开展,由于“阳光校园”工程各
— 19 —
区组织推进进度不一,选择承接学校受到影响;相关的海外培训工作受国
家严格控制海外培训规模的影响,已变更为海外考察,需重新履行审批手
续。
建议你局加大与相关部门沟通协调力度,协助项目单位推进项目实
施,并督促项目单位提高工作效率,充分利用赠款资金。你局已接受审计
建议。
(二)上一年度审计发现问题整改不到位情况。
审计发现,上一年度审计报告中披露的问题中,部分项目支付较慢,
尽管你局已经派专人督促项目单位抓紧落实,但本年度仍然存在。建议你
局继续督促项目单位切实制定并落实整改措施,促进项目顺利实施。你局
已接受审计建议。
— 20 —
III. Audit Findings and Recommendations
Audit Findings and Recommendations
In addition to performing the audit and expressing an opinion on the financial
statements, we also make observations with respect to compliance with
applicable provisions of state laws and regulations and the grant agreement of
the relevant entities, its internal financial control and project management,
project performance and the follow-up of previous recommendations during
the project implementing process. We found the following issues:
1.Issues on project management
The progress of some part of the project is slow, which has adversely affected
the payment scheduling of grants.
The scheduled closure time of the specified account for the project is in
December 2018. By December 31, 2016, the project has been implemented for
three years, during which the cumulative amount of grant drawn for the
component of Scaling-up Commercially Viable Rooftop Solar PV
Deployment in Beijing reaches USD468,099.59, accounting for 23.40% of the
agreed amount (USD2 million). In the grant that has been drawn, the amount
drawn for the subcomponents of on-line monitoring system reaches
USD298,376.98, accounting for 99.46% of its approved amount of grant
(USD300,000); that drawn for the subcomponents of independent monitoring
and evaluation reached USD44,360.51, accounting for 11.10% of its approved
amount of grant (USD4 00,000); that drawn for the construction of new
energy and renewable energy demonstration classrooms reached
USD63,202.59, accounting for 12.64% of its approved amount of grant
(USD500,000); that drawn for Yuanshen capacity building and business
development reached USD62,159.51, accounting for 12.43% of its approved
amount of grant (USD500,000). No grant has been drawn for the
subcomponents of two-way electricity meter so far, and its approved amount
of grant is USD300,000.
Causes for slow payment of project grants:
First, the two-way measurement pilot subcomponents under the charge of
State-Grid Beijing Energy Service Company. The project management staff in
the project execution entity was frequently changed and unfamiliar with the
project management and financial reimbursement procedures of the World
— 21 —
Bank, so the payment and reimbursement progress was slow.
Second, the construction sub-project of new energy and renewable energy
demonstration classrooms under the charge of Beijing Academy of
Educational Sciences. The project is serving for the Beijing Rooftop Solar PV
Scale-up(Sunshine Schools) Project Financed by the World Bank and under
the charge of Beijing Yuanshen Energy-Saving Technology Co., Ltd. Among
the completed works of “Sunshine Schools”, it will select 20 (or so) schools to
carry out relevant demonstration education. The site selection work cannot be
started until the work of “Sunshine Campus” has been developed to a certain
scale. Since the progress of “Sunshine Schools” work varies from different
districts, it directly affects the selection of schools; related overseas training
work, affected by the strict national control on the scale of overseas training,
has been changed to overseas survey, which shall be re-examined and
approved.
We suggested you should required to increase communication and
coordination with relevant departments, assist the project team to promote
project implementation, and urge the project team to improve work efficiency
and make full use of the granted funds. You accepted the suggestion.
2. The Followed-up of previous recommendations.
Through audit we found issues disclosed in the audit report of previous year
were still not followed up, slow progress of some projects despite that you had
dispatched special personnel to supervise the rectification of the project
execution entity. We suggested you should continue to urge the project
execution entity to take practical follow-up measures, and to promote project
smooth implementation. You accepted the suggestion.