28 JUN 2019 Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projeets Audit Report $ k r-P (2019) 32 - AUDIT REPORT (2019) NO. 32 Project Name: China Energy Efficiency Financing Projeet Granted by Global Environment Facility YO : TF0A4256 Grant No.: TF0A4256 Projeet Entity: Hua Xia Bank Co., Ltd. ,9:†flM (9 : 2017 *-9] ) 11 H 2018 I 12 » 31 H Accounting Period: September 11, 2017 - December 31, 2018 目录 ContentS 一、审计师意见.,...……,.,.,,,,,,.……,…,二,…,二,.,.…,,.…,.,.,.,,,.,,,.…,.,.…,.,…,,,.,1 工.AUditor&sOpinion......................................................................……,..……3 二、财务报表及财务报表附注.,...................……,......……,.…,二,.........……,.5 11,Financial Statements and No记5 to the Financial Statements..........……5 (一)资金平衡表...........................................……,.……,.,......……,.……5 1 .Balance Sheet二,.....……,.…,,..…,……,,.,.,,二,二,.…,,........……,.…,...……,.…5 (二)赠款协定执行情况明细表……,二,.,....……,........……,...........……6 11 .Statement oflmplementation ofGrantAgreement.....................……6 (三)财务报表附注..…,......……,.,,,二,二,.,…,.,,二,.,,.,…,.,,…,.,.…,.....……7 111.Notes to the Financial statements........................................……,..…9 三、审计发现的问题及建议.....……‘.............……,.,.....……,..…,…,…,二,二,,.n 111。Audit Findings and Recommendations二,.......................................……12 一、审计师意见 审计师意见 华夏银行股份有限公司: 我们审计了全球环境基金赠款中国能效市场机制项目2018年12 月31日的资金平衡表,以及截至该日同期间的赠款项目执行情况明 细表等特定目的财务报表及财务报表附注(第5页至第10页)。 (一)项目执行单位对财务报表的责任 簖制上述财务报表是你单位的责任,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 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。 1 (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 基金赠款中国能效市场机制项目2018年12月31日的财务状况,以 及截至该日同期间的财务收支和项目执行情况。 (四)其他事项 我们还审查了本期内报送给世界银行的HXBOO01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、审计发现的问题及建议。 探州州几今百 、、_丫沈款扮执 审计籲国外贷摔款项写审刹呱蠢中心 2塔6词二8岁 淤鳄 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 Hua Xia Bank Co., Ltd. We have audited the special purpose financial statements (from Page 5 to Page 10) of China Energy Efficiency Financing Project Granted by GEF, which comprise the Balance Sheet as of December 31, 2018 and the Statement of Implementation of Grant Agreement for the year then ended, and Notes to the Financial Statements. Project Entity's responsibility for the Financial Statements The preparation of the financial statements mentioned above is the responsibility of your entity, which includes, 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 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 3 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 China Energy Efficiency Financing Project Granted by GEF as of December 31, 2018, its financial receipts and disbursements and the project implementation 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 HXBOOO 1 and the attached documents submitted to the World Bank during the period. In our opinion, these documents 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 Audit Service Center o a Natioll" Office for Foreign Loan and Assistance Projects AP June 28, 2019 Address: No. 4 Zhongguanc South ue, 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. 4 II. Financial Statements and Notes to the Financial Statements ( -) 3kf*fl* i. Balance Sheet BALANCE SHEET 2018 4 12 AH 31 H As of December 31, 2018 Project Name: China Energy Efficiency Financing Project Granted by GEF Prepared by: HuaXia Bank Co., Ltd. MVA'e: TF0A4256 -t44: AK 5 Grant No.: TF0A4256 Currency Unit: RMB yuan Application of Fund Sources of Fund Subject Name Beginning Balance Ending Balance Subject Name Beginning Balance Ending Balance 0.00 1,041,397.50 0.00 1,673,533.70 Cash in Bank Grant Received Appropriation 0.00 0.00 0.00 2,000,000.00 Payable of Grant Project 0,00 2,632,136.20 Counterpart 0.00 0.00 Expenditure Fund Other 0.00 0.00 Exchange Gain 0.00 0.00 Receivable and Loss Total 0.00 3,673,533.70 Total Sources of 0.00 3,673,533.70 Application of Fund Fund 5 lii <-fl a d r g =3 20 0 R C CD