2JUN mno ~ 28 JUN 2019 Audit Service Center of China National Audit Office for P 4702 Foreign Loan and Assistance Projects H x 'a Audit Report WkV±AK (2019) 29 V AUDIT REPORT (2019) NO. 29 Project Name: Large-City Congestion and Carbon Reduction Project Granted by Global Environmental Facility $9Sr#: TF014206-CN GRANT NO.: TFO 14206-CN Project Entity: Comprehensive Planning Department, Ministry of Transport #R1 i : 2018 * I I HT 2019 # 4 A 30 H Accounting Period: January 1, 2018 -April 30, 2019 目录 Conte皿ts 一、审计师意见....................……,...……,,........……,.…,,,二,,,,,,,.,,二,........……1 工.Auditor,5 Opinion.……,…,.,.........……,,,…,.,........................……,.,..…,……,.3 二、财务报表及财务报表附注,.,二,..…,……,...……,.,,二,.,.,...................……,5 11 .Financial Statemellts and Notes to the Financial Stateme爪5.…,,,…,.,,,5 (一)资金平衡表二,,,,,.,,二,,.…,.....……‘...........................……,.,.........……5 1 .Balance Sheet.....……,…,..……,,,,,.,.,.................................................……5 (二)项目进度表...............……,…,..…,二,....……,二,二,.......……,…,…,..……7 11.Summary of Sources and Uses ofFunds by Project Component..……7 (三)赠款协定执行情况表…,二,.............................……,.................……9 111 .Statement of Implementation of Grant Agreement......................……9 (四)专用账户报表…,..…,...................……,..…,.,二,.......................……10 iv .Special AeeoU爪Statement,.,.........................……,.,,,…,....……,...……10 (五)财务报表附注.……,……,.……,.,二,,…,.,.................……,.…,二,二,.,.…12 v .Notes tothe Financial Statements.,,,,.,二,..……,二,..........……,…,二,二,…14 三、审计发现的问题及建议.........……,,.........................……,…,二,,....……17 m .Audit Findings and Recommendations,.,,……,.,............·.........……,,…,18 一、审计师意见 审计师意见 交通运输部综合规划司: 我们审计了全球环境基金赠款缓解大城市拥堵减少碳排放项目 2019年4月30日的资金平衡表,以及截至该日同期间的项目进度表、 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16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 环境基金赠款簓解大城市拥堵减少碳排放项目2019年4月30日的 财务状况,以及截至该日同期间的财务收支、项目执行和专用账户 收支情况。 (四)其他事项 我们还审查了本期内报送给世界银行的第MOTI、20 18一001、 20 1 8004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、审计发现的问题及建议。 审计籲国夕卜贷滋薇、 2。’嘴嘿月少吕月多尹 .、屯 一尹才 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:86一10一62150750 2 1. Auditor's Opinion Auditor's Opinion To Comprehensive Planning Department, Ministry of Transport We have audited the special purpose financial statements (from Page 5 to Page 16 ) of Large-City Congestion and Carbon Reduction Project Granted by GEF, which comprise the Balance Sheet as of April 30, 2019, the Summary of Sources and Uses of Funds by Project Component as of the same date during the same period, the Statement of Implementation of Grant Agreement and Special Account Statement, and Notes to the Financial Statements. Project Entity's Responsibility for the Financial Statements The preparation of Financial Statements mentioned above is responsibility of your entity, 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 ftaud 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 3 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 Large-City Congestion and Carbon Reduction Project Granted by GEF, which comprise the Balance Sheet as of April 30, 2019, its financial receipts and disbursements, the project implementation and receipts and expenditure of special accounts as of the same date and in the same period in accordance with Chinese accounting standards and system, and the requirements of the project grant agreement. Other Matter We also examined the withdrawal applications No.MOT 1, No.2018-001 and No.2018004 with attached documents submitted to the world bank during the period. In our opinion, those 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 Recommend tions. Audit Service Center_0 hina Nationa dit Office for Foreign Loan and A , nc Pr ctsr June 28, 2019 Address: No.4 ZhongguaCan Stth Street, Haidian District, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-62150750 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 4 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 19年4月30日(As ofApril 30,2019) 项目名称:全球环境墓金赠款缓解大城市拥堵减少碳排放项目 Project Name:Large一City Congestion and Carbon Reduction Project Granted by GEF 簖报单位:交通运输部综合规划司货币单位:人民币元 Prepared By:Comp化hensive Planning Department,Currency Unit:RMB Yuan 彝 5 &I_ __ JT *A (9) BALANCE SHEET (continued) 2019 4 4 A 3 0 9 (As of 4/3 0/2019) (Continued) *R**: 4_-3c f' Project Name: Large-City Congestion and Carbon Reduction Project by GEF A A -T 1k ia ia_ 4 ' -1 AT '6f'- A All 1 T 4 z: A R Tp 't Prepared By: Comprehensive Planning Department, Currency Unit: RMB Yuan Ministry of Transport Beginning Ending Sources of Fund Line No. Balance Balarice Total Project Appropriation Funds 25 )M H i ' * 1-5 ITI H ik * a V Project Capital and Capital Surplus 26 InclugLm: Grants 27 Allocation of Grants 28 35,036,690.71 51,718,400.92 V9 . - L & ?A X & Ml,&k - ___ AUro2riation of Investment Loan 37 A141: W,,14TRII Including: World Bank Loan 38 Bond Fund 39 RJV_ ffl Construction Expenditures to be Offset 40 Payable 41 1,867,911.21 0.00 Other Payable 42 Appropriation of Fund 43 Retained Earnings 1 44 1 1 Total Sources of Fund 45 36,904,601.92 51,718,400.92 6 .b о о ё ё о �i� ;° rn O�i rn b°Oо д �"� 6�i О, 6�, е0 О �j�уΡ � � . F��1 � �llh 'о � � k' � г � U � �� U ё ` -� � � �: а�, о`ц., rn V 4 R *1 P Project Name: GEF Large-City Congestion and Carbon Reduction Project Depository Bank: Bank of China Pk-01-. 778350144292 AccountNo.: 778350144292 9P`FP*fk: AJ , Prepared By: Comprehensive Planning Department, Ministry of Transport Currency Unit: USD A * A-4 ffl r)IKP & jVfA6 4 9 PartA-Account Activityforthe Period Amount 0,00 Beginning balance VN: Add; 2,548,917.84 Total amount deposited by World Bank PA tFIR, &AS 9 (4A -V ff-I)nK P n 3 ) 204.65 Total interest earned this period if deposited in Special Account Total amount refunded to cover ineligible expenditures 2,324,306,42 Deduct: * 4q JE 4-It IG, 9 Total amount withdrawn * #A iR 2 ft lj 1 0 224,611.42 Total amount recovered by World Bank Total service charges if not included in above amount withdrawn 204.65 Total interests withdrawn this period of special account Ending balance (4/3012019) 10 Part B-Account Reconciliation 1. 1,000,000.00 Amount advanced by World Bank Deduct: 2.titWTriF 4t@ 1,000,000.00 Total amount recovered by World Bank 0.00 Outstanding amount advanced to the Special Account at 4/30/2019 4.4/IP JA 0.00 Ending balance of Special Account at 4/30/2019 tn1b: Add: 5.A-M M3EBAUW9MAM*i,V Amount claimed but not yet credited at 4/30/2019 0.00 6.!M* YMEUA B A iW1RK! Amount withdrawn but not yet claimed 71] K*VT-Iit Hd ffl& ~ 5$6 ±r) Cumulative service charges (if not included in item 5. or 6.) 0.00 Deduct: 8. NPhq&A (4A4H )p 3) Interest earned (if included in Special Account) 204.65 9. *tATlJAl J *L ,M 204.65 Total interests withdrawn this period of special account 0.00 Total advance to Special Account accounted for at 4/30/2019 11 (五)财务报表附注 财务报表附注 1.项目基本情况 全球环境基金(以下简称“GEF,&)缓解大城市拥堵减少碳排放项目, 是交通运输部、财政部与世界银行及全球环境基金合作开展的项目,该项 目的目标是协助受赠方通过制定相关政策框架、发展公共交通、加强交通 需求管理、簓解其大城市的交通拥堵、减少温室气体排放,并在项目城市 中示范低碳政策对本地区和世界产生的积极影响。 项目赠款协议于2013年6月28日签署,同年9月2日生效,项目计 划于2018年6月30日结束,延期至2018年12月31日结束;项目关账 日为20 19年4月3。日。2013年10月18日,财政部与交通运输部签署 转赠协议,赠款号TFO 14206一CN。该项目赠款资金818万美元,项目主 要内容包括制定交通规划与城市总体规划的协同政策和城市交通能耗统 计体系建设及建立国家城市公共交通数据库;编写中国城市交通需求管理 手册、交通运输十三五发展规划研究大纲、绿色交通融资策略研究、新能 源公交车辆运营评估体系及数据采集标准研究、公路与城市道路衔接标准 体系研究;能力建设及项目管理等。 为确保项目顺利实施,项目下设立项目指导委员会、交通运输部项目 管理办公室(以下简称“项目办,&),负责项目执行与管理及整个项目的协 调、管理、核算、监督及评价。 2.会计核算原则 2.1根据世界银行的要求,本项目自2015年起按照《世界银行贷款 项目会计核算办法》(财际字伦00田13号)进行会计核算。 2.2本项目会计核算按照权责发生制原则,采用借贷复式记账法记账, 以人民币为记账本位币。 2.3会计年度采用公历制,即公历1月1日至12月31日。按照项目 办与世行沟通,本期财务报表的会计期间为2018年1月1日至2019年4 12 月30日。 2.4本期财务报表中期末余额佼用的美元与人民币汇率为2019年4 月30日汇率,即1粎元二人民币6.7682元。 2.5本期财务报表中期初余额佼用的美元与人民币汇率为1美元=人 民币6.5342元。 3.财务报表项目说明 3.1资金平衡表 (1)“银行存款”科目主要核算银行存款资金的增减变化情况,截至 2019年4月30日,专用账户余额为O。 (2)“在建工程”科目主要核算项目执行机构实施赠款项目实际发生 的项目支出,主要包括:咨询费(含四个PIU执行的项目费)、培训和调 研、差旅费、办公设备、系译费及日常管理费等。截至2019年4月30 日,本科目余额为O。 (3)“交付佼用资产”科目主要核算项目执行机构实施赠款项目已完 工并从在建工程转入的各项支出,截至2019年4月30日,本科目余额为 人民币51 718 400.92元。 (4)“拨入赠款”科目核算专用账户收到的首次存款额及从世界银行 回补的赠款资金(其中本期收到世界银行回补的赠款金额为2548917.84 粎元,利息收入金额为204.65粎元),截至2019年4月30日累计收到赠 款资金7686353,91粎元,按期末汇率,即1美元=人民币6.7286元,折 算为人民币51 718,400.92元。 (5)“应付账款”科目主要反映实际发生的应付款项。截至2以9年4 月30日,本科目余额为O。 3.2专用账户收支情况 该项目专用账户期初余额为。,本期间从世界银行提款2548917.84 粎元,账户利息收入204.65粎元,期间支付项目费用2 324 306.42美元, 退回世界银行224 81 6.07粎元。截至2019年4月30日,该项目专用账户 期末余额为O。 13 v. Notes to the Financial Statements Notes to the Financial Statements I.Basic information of the project The Global Envirom-nent Facility (hereinafter referred as GEF ) Large-City Congestion and Carbon Reduction Project is a project carried out by the Ministry of Transport and Finance in cooperation with the World Bank and the Global Environment Facility, The objectives of the project are to assist recipients by formulating relevant policy frameworks, in developing public transport, strengthening traffic demand management, alleviating large-city traffic congestion and reducing greenhouse gases, and demonstrating positive impacts of low-carbon policies on the region and the world in project-implementing cities. The project grant agreement was signed on June 28, 2013 and came into effect on September 2, the same year. The project is scheduled to be accomplished on June 3 0, 2018 and is extended to December 3 1 2018. The closing date of the project is April 30, 2019. On October 18, 2013, the Ministry of Finance and the Ministry of Transport signed a transfer agreement of grant No. TF014206-CN. The grant fund of the project is USD8.18 million. The main contents of the project include the formulation of coordination policy between traffic planning and urban master planning, the construction of statistical system of urban traffic energy consumption and the establishment of national urban public transport database, the preparation of China's urban traffic demand management manual, Research Outline of Development Planning for the 13th Five-Year Plan of Transportation, the study of green transportation financing strategy, Research on New Energy Bus Operation Evaluation System and Data Acquisition Standard, Research on the Standard System of Connecting Highway and Urban Road and capacity building and project management, etc. To ensure the successful implementation of the project, the project steering committee and the project management office of the Ministry of Transport (hereinafter referred as the "Project Office") are established for the project, which are responsible for the project execution and management and the coordination, management, accounting, super-vision and evaluation of the whole project. 2.Accounting System 2.1 According to the requirements of the World Bank, the project has 14 conducted accounting since 2015 in accordance with Accounting Methods for the World Bank Financed Project (Caifizi[2000]No. 13) . 2.2 The project accounting follows the principle of accrual basis, adopting double-entry bookkeeping method, with RMB as the base currency. 2.3 The fiscal year is based on the Gregorian calendar, which is from January 1 to December 31 of the Gregorian calendar. According to the communication between project executing units and the World Bank, the accounting period of the current financial statements is from January 1, 2018 to April 30, 2019. 2.4 The ending balances in the financial statement adopt the exchange rate of USD dollar against RMB on April 30, 2019, which was USD I = RMB 6.7682 yuan. 2.5 The beginning balances in the financial statement adopt the exchange rate of USD 1 = RMB 6.5342 yuan. 3.Financial Statement Item Specification 3.1 Balance Sheet i) "Cash in Bank" mainly accounts the increase and decrease of deposit funds. The ending balance of Special Account was 0 as for April 30, 2019. ii) "Construction in Progress" mainly accounts for the actual project expenditure incurred by the project executing agencies implementing grant projects, mainly including consulting fees (including project fees of four PIUs), training and research, travel expenses, office equipment, translation fees and daily management fees, etc. As of April 30, 2019, the balance of the subject was 0. iii) " Fixed Asset Transferred " mainly adjusts accounts of Assets that the projects executing agencies implementing the grant projects have completed and delivered from Construction in Progress. As of April 30, 2019, the balance of the subject was RMB51 718 400.92 yuan. iv) "Grants" accounts for the first deposit received in the special account and the grant funds replenishment from the World Bank (The amount of the grant funds received from the World Bank for the current period was USD2 548 917.84 and the amount of the interest income was USD204.65). As of April 30, 15 2019, the accumulative grant funds received amounted to USD7 686 353.91, converted to RMB51 718,400.92 yuan with the end-of-period exchange rate of USD1= RMB6.7286 yuan. v) "Account Payable" mainly reflects the actual amount payable. As of April 30, 2019, the balance of the subject was 0. 3.2 Expenses and Receipts Status of Special Account The beginning balance of Special Account for the project was 0. The amount withdrawn from the World Bank during current period was USD2 548 917.84 and the interest income of the account was USD204.65. For the current period, the expenditure of fees of the project was USD2 324 306.42 and the amount of reimbursement to the World Bank was USD224 816.07. As of April 30, 2019, the ending balance of Special Account for the project was 0. 16