中华人民共和。}{{卜,:一:}&:飞审汁厅 人lldit()fficeo门nller人l。,I飞只olia、llton&,nl奄)us Reg责趁)百1 of thel,eople,5 Repul)lic of(&hilla 审计报告 Audit Report 内审涉外〔20 19〕004号 AUDIT REPORT〔2019〕No.004 项目名称:世界银行贷款巴彦淖尔市水环境综合治理项目 Project Name:Bayannaoer Water Reclamation and Environment Protection Project Financed by the W6rld Bank 贷款号:8047-(N Loan NO.:8047一CN 项目执行单位:巴彦淖尔币河套水务集团有限公司 Project Entity:Hetao waterAffairsGroupCo.,Ltd.ofBayannaoer C ity 会计年度:2018 Acco山It吨Year:2018 目录 ContentS 一、审计师意见............................................................……1 1 .Auditor& 5 OPinion.·····················································……l 二、财务报表及财务报表附注................................. ........……3 11 .Financial Statements and Notes to the Financia!Statements......……3 (一)资金平衡表.....................................................……5 1 .Balance Sheet.........................................................……5 (二)项目进度表............……,......……,...................……7 1 i.Summary ofsources and UsesofFundsbyProjectComponents…7 (三)贷款协定执行情况表............................··············……11 1 ii.Statelnent oflmplementation ofLoanAgreement············……11 (四)专用账户报表二,................................................……12 iv .Special Account statement······························,········……12 (五)财务报表附注...................................····..........··……13 v .Notes tothe Financial Statements..............................……17 三、审计发现的问题及建议.....................……,.................……21 llLAudit Findings and Recommendations·······························一24 一、审计师意见 审计师意见 巴彦淖尔市河套水务集团有限公司: 我们审计了世界银行贷款巴彦淖尔市水环境综合治理项目2018 年12月31日的资金平衡表及截至该日同期间的项目进度表、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20页)。 (一)项目执行单位及内蒙古自治区财政厅对财务报表的责任 簖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,簖制专用账户报表是内蒙古自治区财政厅的责 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,急体列报。 1 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 贷款巴彦淖尔市水环境综合治理项目2018年12月31日的财务状况 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 我们审查了本期内由内蒙古自治区财政厅报送给世界银行的第 23至27号提款申请书及所附资料。我们认为,这些资料均符合贷款 协定的要求,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。 夕一、 中华人民共和国内蒙古自治区审计厅 20盆9年6月28日 地址:中国内蒙古自治区呼和浩特市大学东街116号 邮政簖码:010020 电话:86一0471一6634915 传真:86一0471一 6634711 2 I Auditor's Opinion Auditor's Opinion Hetao Water Affairs Group Co., Ltd. of Bayannaoer City We have audited the special purpose financial statements (from page 5 to page 20) of the World Bank Financed Inner Mongolia Bayannaoer Water Reclamation and Environment Protection Project, which comprise the Balance Sheet as of December 31, 2018, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the period then ended, and Notes to the Financial Statements. Project Entity and the Finance Department of Inner Mongolia Autonomous Region'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 Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of the Finance Department of Inner Mongolia Autonomous Region, 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 loan agreement; ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement 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 due to fraud or error. In making those risk assessments, the auditor considers internal 3 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, the financial position of Bayannaoer Water Reclamation and Environment Protection Project financed by the World Bank as of December 31, 2018, its financial receipts and disbursements, the project implementation and the receipts and disbursements of special account for the period then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter We also examined the withdrawal application from No.23 to No.27 and the attached documents submitted to the World Bank during the 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 Auditor's Opini two more parts hereinafter: Financial Statements and Notes to the F inancWia6tatements, Audit Findings and Recommendations. Audit Office of Inner Monglia AutonomOus Region, Chna June 28, 2019 Address: No.116, East Ring of University Avenue Huhhot, Inner Mongolia, China Post Code: 010020 Telephone: 86- 0471-6634915 Fax: 86-0471-6634711 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 i. Balance Sheet BALANCE SHEET 2018 4 12 P 31 F (AsofDecember31,2018) ProjectName Bayannaser Water Reclamation and Environment Protection Project Financed by the WorldEank Prepared by Fleto Water Affaus Group Co ,LtdofBayanner Cty Cuoncy Unit RMB Yumn, Application of Fund Line Beginning Ending Sourcs of Fund Line Beginoing Ending No Balance Balance No Balance Balance 1 734,211,574.40 806,350,257,00 28 246,476,355.00 265,073.355.00 Total Project Expenditunes Total Project Appropnation Funds 2 98,813,61805 98,813,618.05 Projnct Capital and Capital 29 Fixed Assets Transferred Surplus 2. f4 R! I H lJt t1i Construction Expenditures 3 - - including Gras 30 - to be Disposed 3.4fii 4 - - 31 482.433,22527 622,167,006.56 (ivestments Transfernd-out Total Project Loan 4L T 5 635,397.956.35 707,536,638 95 32 328,952.223.27 456,382,050.56 Construction in Progress Total Project Investment Loan , -- (1) IMH& Foreign Loan 33 328,952,22327 456,382,050.56 Investment Loan Receivable Including World Bank 7 - - 3 Investment Loan Receivable -. af4BJa)ifBa Appropriation of Investment 8 - L"Aff-YAM 1BRD 35 328,952,223.27 456,382,050.56 Loan Including Appropration of 9 3 World Bank Investment Technial Coopration Loan Vq, OW Equipment 10 - - * Ce- Financing 37 - 5 井 财务报表附注是本表的组成部分(The notes are integral parts ofthefinancialstatements) 6 (--) *041* H. Summary of Sources and Uses of Funds by Project Component * H 4 A A ( - ) SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT ,* M A i-F 20 18 Jf- 12 ] 3 1 El (For the period ended December 3 1, 2018 tiA 11 t Project Name: Bayannaoer Water Reclamation and Environment Protection Project Financed by the World Bank WMI: WiWA: ) RFpx Prepared by: Hetao Water A irs Group Co., Ltd. ofBayannaoer City Currency Unit: RW Yuan *M mit Current Period Cmulative *VU0 *M5Mt witZAR rli 3tAlt Current Period Current Period Current Iffi), El cunul.ti e Cmulative % Budget Actual Period % Life f PAD Actual Conipleted C-pleted 158,730,781 28 158,330J81.28 99.75% 852,910,000M 887,240.361 56 104M% Total Sources of Funds 127,429,827.28 127.429 827.28 100.00% 489.390,000 00 456,382.050.56 93.26% International Financing M5M *TrrWy 127,429,827,28 127,429,827.28 IM00% 489,390,000 00 456,382,050 56 9326% IBRD IES!ffk 31,300,95C00 30.900.954.00 98.72% 363,520,000,00 430,858,311.00 118,52% Counterpart Financing I. A) -OkfflEg - - - Counterpart Financing froa - - - Local Gove-t 2. kAMA Financial Loan 0 00 0.00 0.00% 0.00 0.00 0.00% 3. IA Fl = Project 18,997,000M 18,597,000.00 97.89% 265,473,355.00 265,073,355M 99.85% Appropriation Founds 4. JI A6* 12,303,954.00 12.303,954,00 100.00% 98,046.645M 165,784,956.00 169.09% se,lf-raised funds - - Total Application of Funds (bY 62,470,609.30 72,138,682.60 115 48% 85Z910.000.00 806.350.257,00 94.54% Project Component) 1.cl-wfi qk*FX4I*T- Wulatehouqi Rec I atiOu Water 6.857,816.63 6.857,816.63 100M% 147,480,000 00 114,69Z20l 66 77.77% Tteat-nt Plant 2. C I-HJ ig I*F (3 flFF) Recla ation Water Treatwnt Plant (D,.inp No. 3) 3. cl-wy X,4.*T- (7R- ) Redl tion Water T-Ment Plant (Drainage No. 7) 1 1 - -- 4. CI-W Ganqimaodu Reclamation Water 14,315,386.39 14,315.3K39 100.00% 180,290,000,00 162.471J64 14 92.12% Tr,,at-nt Plan 7 一 財卉報表附注是本表的組成部分(The notes are inlegral parts ofthefinancial,tatements) 8 к= " о i i i � 1 � � с 9 1� �' �S Ё t � т � v �� '=ы Е= �_ " � i t 1 i yiL r� р ы 4а �W � .. р р � ы .. а �� � � и :G U {о( й � д � О ц 11 U С:7 р � 8 � � � 'о ° ° � и ,� ` � N А �°° w Z �е й� 3 с. С � � .. -. т Fгн w � � � � Gт� ' �' v v О~ 3 �9 �'" и � � � �а *��4 � � �, т ш .-. V] Z о 'O к� i i i i г� v о {{, д "� W ш " й � 'оо й i� AZ_� о �. � О м ,, с ���_Q а д �� � �'К Q � ы � � W� i i i i ы ы � �{L_ � О � ы �о .. '�'� W о _ ¢�v��й � CJ (, � � о а��'¢ ��U'�о о .. _ , � � W �'� � U �'ы^ II � � �ц а � з� < � О 'Я' ы й ° i�'I ы �'"'� �' � г т � с � а. 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Special Account Statement -V M w P A A SPECIAL ACCOUNT STATEMENT *MR 12018 * 12 A 31 El (For the period ended December 31,2018) Project Name: Bayarmaoer Water Reclamation and Environment Depository Bank: China Everbright Bank, Protection Projec Financed by the World Bank Holihot Branch ' F# 9r: 8047-CN Wk -: 50121488000000949 Loan No. 8047-CN Account No.: 50121488000000949 A 4 *- 1A : P A t A 9- t 0 FT Xt Prepared by: The Financial Department of Inner Mongolia Autonomous Region Currency: USD A%3:,': I IF, PartA-AccotintActivity for the Current Penod AMM M" M BeginningU- 1,244,175.82 IN: AdCL *ML41-TF41,419 Tend Arnowt Deposited this Period by ADB 15,952,532.81 *MflA#01# IF (41\fMR), 903 ) 1,291.98 TotW Interest Em=d this Period if'Depizitod in Special Accomt *YA -T, . 4 31E b V3 Z t 91 Tbuil Annount Reftinded this Penod to Cover Ineligible Expeniiiiiinz AJI: Dd= *MIMP T0WAnnontWithdnrvnthiiPnd 16,713,405.41 * M A t M A I ft 0 1P M1 R 4 0 3t di ToW Service Chmges this Period if not Included in Above Arrenint Wid.k- V1*#V EndingBaliirice 484,595 20 B93 : VAWPA' PartB-Ae-tReconcilWion 9 Arn-t 1, tg" k4A,tV. AnnountAdvanectibyADB 5,100,000.00 A P: Deduct I *AfRFMt-'0W1T0tWArcintRccoen:dbyADB I 4)MM*fMRP94',O#.;?'MOWstmWingAmo=Ad . dtodxSp 6MA- t ttkEdofthisPaW 5,100,000.00 4 +MWPM3Ktg(ErkdingBalmmofSpmiwAcmurit 484,595.20 '#N: Add: 5 dkY *MM* F rP i4"fEA*ffl 11-k4l ArnetnuCkiinned bw not ya Credited at the End ofthis Period - -P A 4 1 Application Na 3k 9 Arrocint 6 AniountWiihdnnvn butneityetClainnedatibeEndofthis Period 4,624,165.09 7 (0A!9-&5*v6ttP) C=WanwServiaChM (1fno( Includedin Itern 5 or6) 21 *31: Ddct 8 fltilkA ( rfAtMJKPAP )) Interen Earned fflmluilcd in Special Account) 8,970.29 9 *MM*V)flRP 9 Y 4 &,** ToW Adv to the Special AceotAccounted for at the End ofthis Period 5,100,000.00 (The notes are integral parts ofthe Financial statements) 12 (五)财务报表附注 财务报表附注 1.项目情况 巴彦淖尔市水环境综合治理项目贷款号8047一CN,项目建设将从 根本上治理内蒙古河套灌区各级排干沟、乌梁素海和黄河水生态环境 的水质污染,通过采取建设污水处理厂及再生水回用等有效措施控制 乌梁素海的外源污染和减少内源污染,建立完善的水质预警系统,有 效保护乌梁素海、河套灌区和黄河水生态环境。同时项目实施可对巴 彦淖尔市的水资源进行优化配籮,合理开发再生水资源,并且通过深 度加工蒙古国的煤、铜等矿产资源,促进国际区域经济合作,达到经 济发展与环境保护双赢目的.项目贷款协定于2011年7月29日签订, 2011年10月27日生效,预计2018年12月31日前关闭。项目原计 划总投资l,094,000,000.00元,其中利用世行贷款80,000,000,00美元, 折合人民币532,00。,000一00元(按项目资金申请报告批复汇率 l:6.6541),国内配套资金 562,000,000.00元。2015年8月,项目进行 了中期调整,调整后项目总投资852,910,000.00元,其中利用世行贷 款50,000,000.00粎元,折合人民币459,390,000.00元(按项目中期调 整报告),国内配套资金363,520,000.00元。2018年l月,项目进行 了第二次修订及关账日延期,取消使用项目的部分贷款约792万美 元,调整后利用世行贷款72,080,000.00美元,土建部分提款报账比 例调整为100%,关账日期修改为2018年12月31日。 2.财务报表编制范围 本财务报表的簖制范围包括巴彦淖尔市河套水务集团有限公司 13 的财务报表及自治区财政厅专用账户报表。 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“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2018年12月31日汇率,即USD卜人民 币6 .8632元。 4.报表科目说明 4.1项目支出 2018年12月31日项目支出人民币72,138,682.60元,累计支出 人民币806,350,257.00元,占总投资计划的94.54%。 4.2货币资金 2018年12月31日货币资金余额为人民币7,439,70437元,比期 初减少人民币725,4 67.91元。 4.3预付及应收款 2018年12月31日余额为人民币5,772,961.71元,比期初减少人 民币6,451,352.29元。 14 4.4项目拨款 2018年12月31日余额为人民币265,073,355.00元,其中中央及 自治区到位的配套资金242,366,00住00元,市财政配套资金 8,257,000.00元,巴彦淖尔市水务局s,080,000.00元,后旗财政局 4,870,355.00元,中旗工业园区l,500,000.00元。 项目计划配套资金总额人民币265,473,355.00元,截止2018年 12月31日到位配套资金人民币265,073,355.00元,占总计划的 99.85%,其中中央财政环保项目专项资金65,600,0 00.00元,累计到 位人民币65,600,000.00元,占计划的100%;中央节能预算内投资 20,000,000.00元,累计到位人民币20,000,000.00元,占计划的100%; 中央基建投资预算拨款42,000,000.00元,累计到位人民币 42,000,000.00元,占计划的1000,0;自治区环保拨款50,000,000.00元, 累计到位人民币50,000,000刀0元,占计划的100%;自治区财政水污 染防治专项资金61,716,000.00元,累计到位人民币61,716,000.00元, 占计划的100%;自治区排污费环境保护专项资金3,450,000.00元, 累计到位人民币3,050,000.00元,占计划的88.41%;巴彦淖尔市水务 局补助资金8,08几00住00元,累计到位人民币8,080,000.00元,占计 划的100%;市财政拨付项目管理费及利息、补助8,257,0 00.00元,已 全部到位;后旗财政局税费返还4,870,355.00元,已全部到位;中旗 工业园区辛1·贴l,500,000.00元,已全部到位。 4.5项目借款 截止2018年12月31日巴彦淖尔市水环境综合治理项目账面余 额为人民币622,167,006.56元,其中国际复兴开发银行贷款额(含专 用账户)为人民币456,3 82,050.56元,国家开发银行借款 165,784,956.00元。 15 本项目提款期为关账期后四个月,2019年4月提取土建类资金 226,040.42粎元,即截止2019年4月30日,累计提取世界银行贷款 资金“,012,3 81.51粎元,占贷款.总额的91.58%,提取工程类资金 58,197,137.65粎元,占该类计划的103.50%,提取货物类资金 5,954,163.07粎元,占该类计划的42.53%,提取咨询费l,661,080.79 粎元,占该类计划的100.67%,先征费200,000.00万美元,占该类计 划的100%,专用账户余额为484,59520美元;累计国内借款人民币 165,784,956.00元,占总计划的169.09%。 4.6应付款 2018年12月31日余额为人民币一67,668,413.88元,主要是归还 国内借款113,510,567.30元,及三个污水处理厂、两个再生水厂及乌 梁素海籑格水道竣工验收尾留质保金部分。 5.专用账户使用情况 本项目专用账户设在光大银行,账号为50121485000000949,币 种为粎元。专用账户首次存款5,100,000.00美元。专用账户包括加19 年4月底前的支出、提款。2018年年初余额1,244,1 75.82美元,利息 收入l,291.95粎元,提款15,952,542.51美元,支付16,713,405.41美 元,2019年4月30日余额484,595.20美元,其中:2015年12月31 日至2019年4月30日期间专用账户支出226, 04042美元,利息收入 125.46粎元,服务费支出10.00美元。 l6 v . Notes to the Financial Statements Notes to the Financial Statements 1. Project Overview Bayannaoer Water Reclamation and Environment Protection Project (Ln.8047) is aimed to the treatment of the water pollution in drains of Inner Mongolia Hetao, Irrigation Area as well as that in Wuliangsu Lake, and prevents the water ecological environment of Yellow River from pollution. The project also aimed to establish a complete early warning system of water quality to protect the water ecological environment of Wulangsu Lake, Inner Mongolia Hetao Irrigation Area and Yellow River effectively. Besides, the implementation of this project could also optimize the water resources and exploit the reclaimed water resources of Bayannaoer rationally, as well as promote international and regional economic cooperation through the deep processing of the mineral resources (such as coal and copper) of Mongolia, to achieve the goal of win-win situation such as economic development and environmental protection. In January 2018, the Loan Agreement of the project was adjusted for the second time. The closing date extended to December 3 1, 2018. The original loan amount was USD 80.00 million, cancel a portion of the project loan with amount of USD79.20 million, and the percentage of expenditures to be financed of works was raised to 100%. The Project Agreement was signed on July 29, 2011 , came into force on October 27, 2011, and it will be completed on December 31, 2018. The original total investment of the project is RMB1,094.00 million, of which USD80.00 million is World Bank Loan, which is equal to RMB532.00 million according to the exchange rate of the Fund Application Report (1:6.6541), and the other RMB562.00 million is domestic counterpart funds. After the medium-adjustment of the project in August of 2015, the total investment of the project is RMB852.91 million, of which USD80.00 million is World Bank Loan, which is equal to RMB489.39 million according to the exchange rate of the Fund Application Report (1:6.6541), and the other RMB363.52 million is domestic counterpart ftrnds. In January 2018, the Loan Agreement of the project was adjusted for the second time. The original loan amount was USD 80.00 million, cancel a portion of the project loan with amount of USD79.20 million, and the percentage of expenditures to be financed of works was raised to 100%. The closing date extended to December 3 1, 2018. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements prepared by the project office of Hetao Water Affairs Group Co., Ltd. of Bayannaoer City, and the Special Account Statement prepared by Inner Mongolia Finance Department. 17 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for World Bank Financed Project of Ministry of Finance (Caijizi[2000]No. 13). 3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January Ist to December 3 1st. 3.3 The accrual basis and the debit/credit double entry bookkeeping methods 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 31st, 2018 of the People's Bank of China, which is USD 1= RMB 6.8632 yuan. 4. Illustration of Statement Items 4.1 Project Expenditure The project expenditure on December 31st, 2018 was RMB72,138,682.60 yuan , accumulated outlay of RMB806,350,257.00 yuan , which was 94.54%of the total investment. 4.2 Monetary Capital The balance of monetary capital was RMB7,439,704.37 yuan until December 31st, 2018, RMB725,467.91 yuan decreased than last year. 4.3 Advance Payment and Receivables Until December 31st, 2018, the balance was RMB5,772,961.71 yuan RMB6,451,352.29 yuan decreased than last year. 4.4 Project Appropriation Founds Until December 31st, 2018, the balance of Project Appropriation Funds was RMB265,073,355.00 yuan, of which the counterpart fund from national government and the Inner Mongolia Autonomous Region was RMB242, 366,000.00 yuan, the counterpart fund from the Municipal Government was RMB8,257,000.00 yuan, the counterpart fund from the Municipal Water Affairs Bureau was RMB8,080,000.00 yuan, the counterpart fund from the Finance Bureau of Wulatehouqi was RMB4,870,355.00 yuan, the counterpart fund from the Ganqimaodu Industry Zone was RMBl,500,000.00 yuan. The anticipated total counterpart fund was RMB265,473,355.00 yuan . Among which there is RMB265,073,355.00 yuan was up and running, equal to 99.85% of the total counterpart funds until December 31st, 2018, including RMB65,600,000.00 yuan special funds for environmental protection project of 18 Central Environment Protection (accumulated Appropriation Funds RMB65,600,000.00 yuan equal to 100% of planning), RMB20,000,000.00 funds for energy saving budget investment of Central Government (accumulated Appropriation Funds RMB20,000,000.00 yuan, equal to 100% of plan), RMB42,000,000.00 yuan funds for construction investment budget allocations of Central Government (accumulated Appropriation Funds RMB42,000,000.00 yuan, equal to 100% of plan), RMB50,000,000.00 yuan environmental protection funds of Inner Mongolia Autonomous Region(accumulated Appropriation Funds RMB50,000,000.00 yuan, equal to 100% of plan); RMB61,716,000.00 yuan Special funds for water pollution prevention and control of Inner Mongolia Autonomous Region (accumulated Appropriation Funds RMB61,716,000.00 yuan, equal to 100% of plan), RMB3,450,000.00 yuan Special funds for pollution discharge from Inner Mongolia Autonomous Region (accumulated Appropriation Funds RMB 3,050,000.00 yuan, equal to 88.41% of plan), RMB8,080,000.00 yuan special subsidies from Bayannaoer Water Affairs Bureau,(accumulated Appropriation Funds RMB8,080,000.00 yuan, equal to 100% of plan),RMB8,257,000.00 yuan project management fees and interest subsidy from the Municipal Financial Department, RMB4,870,355 yuan refunds of taxes from Wulatehouqi Finance Bureau, RMB1,500,000.00 yuan subsidy from the Ganqimaodu Industry Zone. 4.5 Project Loan Until December 31st, 2018, the balance of Bayannaoer Water Reclamation and Environment Protection Project was RMB622,167,006.56 yuan, which consists of RMB456,382,050.56 yuan of IBRD Loan (Including special account), RMB 165,784,956.00 yuan Loan from China Development Bank. The withdrawal period of the project is 4 months after the Project Closing Date, withdraw USD226,040.42 for engineering in April, 2019. Until April 30th, 2019, accumulated withdraw funds from World Bank Loan was USD 66,012,381.51, equal to 91.58% of the total loan amount. Among which there was USD 58,197,137.65 used for engineering, equal to 103.50% of plan of such type, and USD 5,954,163.07 for Goods, equal to 42.53% of plan of such type, and USD 1,661,080.79 for consulting service, equal to 100.67% of plan of such type, USD 200,000.00 for Front-end fee, equal tol00% of plan of such type, the balance of the special account is USD484,595.20; Accumulated domestic loan is RMB165,784,956.00 yuan, it was 169.09% of the general plan. 4.6 Account Payable Until December 31st, 2018, the balance is RMB-67,668,413.88 yuan, is mainly consists of the repayment domestic loan with RMBll3,510,567.30 yuan and 19 the unaudited portion for final acceptance of , the three wastewater treatment plants, the two reclaimed water treatment plants, and the Canalization of Wuliangsu Lake. 5. Service Conditions of the Specified Account The special account of the project is located in the China Everbright Bank, with account number of 50121488000000949, currency is U.S. dollars. The first deposit of the Special Account was USD5,100,000.00. The special accounts include the expenditure and the withdraw amount until April 2019. At the beginning of year 2018, the balance is USDI,244,175.82, Interest income of USD1,291.98, the withdraw funds is USD15,952,542.81, the payment is USD 16,713,405.41. Until April 30th, 2019, the balance is USD484,595.20, including USD226,040.42 expenditure from December 31st, 2018 to April 30th, 2019, and USD125.46 interest and USDIO.00 service charge. 20