30 JUN 2019 ?2 ,222'S Jilin Provincial Audit Office of the People's Republic of China Audit Report t *MhRh (2019) 98 -# JILIN AUDIT REPORT (2019) NO.98 Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF A M : TFOA1988 Grant No.: TFOA1988 Project Entity: Jilin Province Wild Animals and Plants Conservation Society 2018 Accounting Year: 2018 Jilin Provincial Audit Office of the People's Republic of China Audit Report W41C4k C2019) 98 # JILIN AUDIT REPORT (2019) NO. 98 Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF O #: TFOA1988 Grant No.: TFOA1988 Project Entity: Jilin Province Wild Animals and Plants Conservation Society 2018 Accounting Year: 2018 目录 ContentS 一、审计师意见．...........．……，.,．…，，…，…，，…，．…，.....................．……，......．……1 1 .Auditor&5 Opinion..．……，,．…，....．……，..............．……，二，……，二，.,............．……3 二、财务报表及财务报表附注．,.．…，…，,,...............．……，．……，.,......．……，.,.6 11 .Financial State皿ellts and Notes to the Financial Statemenis ........．……6 （一）资金平衡表，，……，．…，...．……，…，……，...................．……，.........．……，6 i&Balance Sheet.，二，..．……，．…，……，..............．……，，……，二，...................．……6 （二）项目进度表，二，．……，....．……，二，.,.,,,......................．……，二，二，．…，…，.,7 11.5111毛mary of Sources and Uses ofFunds by Project Colllponent,.．…7 （三）赠款协定执行情况表．．…，.,,，二，,,..........．……，...．……，.，二， ......．……12 111.Stateme爪ofllllplementation ofGrantAgreement..................．……12 （四）专用账户报表．,．……，二，…，,.............．……，.．…，,.,,,.,.,.............．……13 iv.Special Account statement .．…，…，.,．…，…，.........．……，．…，…，,.......．……13 （五）财务报表附注…，.．……，.，二，．……，，……，,...................．……，．…，,,,．…14 v.Notes to the Financial Statements.............．……，.,.,,.,..................．……16 三、审计发现的问题及建议．,．…，.,,,.,.,,.................．……，二，二，…，,,.．…‘．……19 111 .Audit Findings and RecommendationS……，,,,,.,.,................．一，二，…，.19 一、审计师意见 审计师意见 吉林省野生动植物保护协会： 我们审计了你会执行的全球环境基金赠款中国东北地区景观方法野 生动物保护项目2018年12月31日的资金平衡表及截至该日止同年度的 项目进度表、赠款协定执行情况表和专用账户报表等项目特定目的财务报 表及财务报表附注（第6页至第18页）o （一）吉林省野生动植物保护协会及吉林省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、项目进度表及赠款协定执行情况 表是你办的责任，簖制专用账户报表是吉林省财政厅的责任，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 1 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。 （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，公允反映了你办全球环境 基金赠款中国东北地区景观方法野生动物保护项目2018年12月31日财 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 我们还审查了本期内由省财政厅报送给世界银行的第002至004号 提款申请书及所附资料。我们认为，提款申请书及所附资料依据充分，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，共同构成审计报告魏还有两项内容：财务报表 及财务报表附注和审计发现的问题及建议’一户＼ 一‘踢飞 中华人民牡和国吉林省喻计厅 二。一几年六月二州妇日 地址：中国吉林省镼春市亚泰大街6399号 邮政簖码：130022 电话：0431一85265070 传真：0431一85265094 2 1. Auditor's Opinion Auditor's Opinion To: Jilin Province Wild Animals and Plants Conservation Society We have audited the special purpose financial statements (from Page 6 to Page 18) of Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF, 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 Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Jilin Province Wild Animals and Plants Conservation Society and Jilin Provincial Finance Department's Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Jilin Provincial Finance Department, 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. 3 . . . . .. . . . . . . . . . . . . . . . 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 Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF as of December 31t, 2018, 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 No.002 to No.004 and the 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 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. 4 Jilin Provincial Audit Office of the People's Republic of China June 25, 2019 Address: No. 6399, Yatai Street,Changchun, Jilin, P.R.China Postcode: 130022 Tel: 0431-85265070 Fax: 0431-85265094 The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version 5 二、财务报表及财务报表附注 11 .Financial众atements and Notes to the Financial Statements （一）资金平衡表 1.Balance Sheet 项目资金平衡表 PROJ】（T BALANCES印巫f 20 18年12月31日（as ofDec31,2018) 项目单位名称：吉林省野生动植物保护协会表1 Entity Nanle：五Iin Provinc已wildAn里祠sandP；抓tscon，已rValionsocie飞y Statementl 项目名称：GEF赠款中国东北野生动物保护景观方法项目（吉林省）单位：人民币元 ProjectN瞅e:Land,capeAppro二h飞owildl｛协co;，。、ationinNort卜“tP叼。c七科。．c目b了theG了．tofGEF ClirrencyUnit:R材BY监。 煮 6 с � � � � о N 4Е 7 ы о м о"', rn и ° � ai L� р � � J ё ш �мL+ v � � � � ��л � 0. и У � � � д_ �. � �`t U ° V л о с ы С `r+� � � � � °о °о, п (� ± '7 11'j V �}• l� h О b •R � Q �п й й rn +`�'о °м Ом � � ы н о о г°°ч м � � Е ,�г� � � � � а, л U М � � N � N N �}®�. �.77,,,,,, рΡ� � Гr�-i � еос5 � цJ 'V � �1 � N О О Г3 N ® V � � Q С r О м м � � � b 7 Си' Qo+ Т ® � W � о а � � � U � � Н U � � � о о � о � � о о °о °о• о о °о, °о °о •� а о о о о о ® � � � � $ о о о о о о М о �Ni с - - - 1ii �t¢+ С А. 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Amonni: 0 э; z�s:�:l.ггыЭ;l:гх#Зст�r,а�:'#';rftus; �� Аэnоипt пilhдглчп bp[ поl )'ct сlпэтаl 50 7 f`r.3�rrtT?1'."•�П1(�1�1::{iY54й1G(_'1') Сппидчпс sгпiос сhэцgа [Гпог iпдидсд in itспг 5. or L. j Г.Е] D�inгt 177 89 Н #'!I.-э.�i(Лf��ГЛ �Э11'$::F'рчi}) lпiсэсчгс +пt (;findud.l iп 5рпгпЭ А«огт1Э 7(Ю,Па1.1Ю 9 Хt911дЭ�;�G`1>1�z1�i'ii5:71`=3:;7�S,i Tol.1 Адчиtос w дю 5упiаl Ассдипг АггАитсд бг а1 l1re Епд оСФэS Рспод �J （五）财务报表附注 财务报表附注 1，项目概况 为促进东北虎及其栖息地保护管理工作，国家林业局与世界银行 联合申请了全球环境基金（GEF)“中国东北野生动物保护景观方法 项目”，并于2012年2月29日获得原则批准，许可编号TF0A1988。 该项目计划生效日期为2016年2月15日，完成日期是2020年3月 31日。该项目的目标是利用东北虎作为旗舰物种在接受方东北地区 （黑龙江省和吉林省）帮助他们恢复受威胁的生物多样性，尤其是生 态自然景观。项目的内容包括通过各部门间的协调合作使野生动物保 护主流化、优先区域生态系统保护的方法，在东北生态区域加大栖．急 地保护有效性、减少生态区域人兽冲突（能力建设，加强执法，环境 教育，促进社区参与保护的激励机制）。项目承担单位为吉林省林业 厅、黑龙江省林业厅及黑龙江森林工业总局。吉林省的项目实施单位 有辉春林业局（含保护区）、汪清林业局（含保护区）、天桥岭林业局、 辉春市林业局、汪清县林业局。项目总投资为1800万美元，其中GEF 资金为300万粎元，配套资金为1500万美元。其中，吉林省GEF资 金为160万粎元，配套资金为876万美元。 2．财务报表编制范围 本财务报表的簖制范围包括吉林省省级项目办和省财政厅债务 中心。 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按照中国人民银行2018年12月28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32,252,497.25元，占总投资 计划的43.21％。 14 4.2货币资金 2018年12月31日货币资金人民币2,447,792.55元，其中专用账 户存款折合人民币2,059,837,73元。 4.3预付及应收款 2018年12月31日预付及应收款人民币。元。 4.4项目拨款 2018年12月31日余额为人民币32,423,695.23元。 项目计划配套资金总额人民币64,190,347.25元，截至2018年12 月31日到位配套人民币币25,739,637.79元，占计划的40,10%；世行 回补资金4,628,705.32元，占计划42.15％。 4.5项目借款 2018年12月31日项目借款人民币2,153,900.00元，是为项目周 转向吉林省野生动植物保护协会借入的周转金。 4.6应付款 2018年12月31日应付款人民币。元。 4.7留成收入 2018年12月31日余额人民币3,008.57元。 5．专用账户使用情况 本项目专用账户设在交通银行长春朝阳支行，账号为 2210001146300000286，币种为美元。专用账户2015年年初余额 300037.52粎元，本期世行回补476,588.10美元，利息收入120.37美 元，本年度支付476,618.10粎元，年末余额300,127.89美元。 15 v. Notes to the Financial Statements Notes to the Financial Statements 1. Project overview In order to promote the protection and management of Amur tiger and its habitats, the State Forestry Administration and the World Bank jointly applied for Landscape Approach to Wildlife Conservation in Northeast Project to the GER In principle, the project was approved on Feb. 29, 2012 with the license number of TFOA1988. The planned effective date of the project was on Feb. 15, 2016. The project is expected to be completed by March 31, 2020. The purpose of the project is to help the recipient to restore their threatened biodiversity in the Northeast China (Heilongjiang and Jilin provinces), especially the ecological landscape, by using Amur tiger as a flagship species.The contents of the project include ways to mainstream wildlife conservation and give priority to regional ecosystem protection through coordination and cooperation among various departments, increasing the effectiveness of habitat protection in the Northeast ecological region, and reducing human-animal conflicts in ecological region (capacity-building, strengthening law enforcement, environmental education, and promoting incentive mechanism for community participation in conservation). The project is undertaken by Jilin Provincial Forestry Department, Heilongjiang Provincial Forestry Department and Heilongjiang Forest Industry General Administration. The project implementation units in Jilin Province are Hunchun Forestry Bureau (including protected areas), Wangqing Forestry Bureau (including protected areas), Tiancliaoling Forestry Bureau, Hunchun Forestry Bureau and Wangqing County Forestry Bureau. The total investment of the project is USD18 million, of which USD3 million from the grant of GEF and USD15 million from the counterpart funds. Among them, the GEF fund of Jilin Province is USD1.6 million and the counterpart funds are USD8.76 million. 2. Consolidation Scope of the Financial Statements Consolidation scope of the financial statements covers the financial statements of Jilin PMO and Debt Center of Jilin Provincial Finance Department . 3. Accounting Policies 3.1 The Financial Statements of the project were prepared according to 16 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 28, 2018 of the People's Bank of China, which is USD1= RMB6.8632 yuan. 4. Explanation of Subjects 4.1 Total Project expenditures On December 31, 2018, the project expenditure was RMB32,252,497.25 yuan, which accounted for 43.21% of the total investment plan. 4.2 Cash and Bank On December 31, 2018, the balance of cash and bank was RMB2,447,792.55 yuan. And the funds in the Special Account were converted to RMB2,059,837.73 yuan. 4.3 Prepaid and Receivable On December 31, 2018, the balance of prepaid and receivable was RMB0 yuan. 4.4 Project Appropriation Funds On December 31, 2018, the balance of project appropriation funds were RMB32,423,695.23 yuan. The total planned counterpart funds of this project were RMB64,190,347.25 yuan. By December 31, 2018, RMB25,739,637.79 yuan of the counterpart funds had been allocated, which accounted for 40.10% of the plan. The replenished amount from the World Bank was RMB4,628,705.32 yuan, which accounted for 42.15%. 17 4.5 Other Loan On December 31, 2018, the balance was RMB2,183,900.00 yuan, which was the advance fund that Jilin Province Wild Animals and Plants Conservation Society borrowed for the purpose of the project turnover. 4.6 Payable On December 31, 2018, the balance of payable was RMBO yuan. 4.7 Retained Earnings On December 31, 2018, the balance was RMB3,008.57 yuan. 5. Special Account The Special Account of this project is set in Changchun Chaoyang Sub-branch, Bank of Communications, with the account number of 221000601146300000286, and USD as currency Unit. The beginning balance of 2018 was USD300,037.52. The amount replenished by the World Bank was USD476,588.10. This year the interest earned was USD120.37, the disbursed amount was USD476,618.10 and the ending balance was USD300,127.89. 18