Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report V4& (2019) 34 T` AUDIT REPORT (2019) NO.34 Project Name: Climate Smart Staple Crop Production Project Granted by Global Environmental Facility Sx : TF017649 Grant No.: TF017649 Project Entity: Science and Technology Education Division, Ministry of Agriculture and Rural Affairs of the People's Republic of China -: 2018 Accounting Year: 2018 目录 ContentS 一、审计师意见．.....．……，.......．……，....．……，........．……，．…，...................．……，.1 1 .Auditor&5 OPinion.....．……，.,........．……，,,.................................．……，....．……3 二、财务报表及财务报表附注．．……。．,,.....................．……，二，.．……，二，..．……5 11 .Financial Stateme爪5 and Notes to the Financial Statemeflts……，,,．……5 （一）资金平衡表．...．……，,，……，..........．……，......．……，......．……，.，……，．…5 1 .Balance Sheet....．……，.....．……，,.......................．……，二，.......．……，．…，……5 （二）赠款协定执行情况表二，...........．……，……，……，，…，.,,.,..........．……6 11.Statement oflmplementation ofGrantAgreement．…，...．……，....．……6 （三）专用账户收支表．．……，二，.....．……，．…，.........．……，.．……，,....．……，…7 111 .Speeial Account Statement。，．…，．…，，…，…，,，……，...................．……，.．…，7 （四）财务报表附注．...........．……，.,.....．……，．…，.．…，...........．……，二，,．……8 iv .Notes tothe Financial Statements二，,.．…，.......．……，.．…，......．……，.,.10 三、审计发现的问题及建议．...........．……，.．…，,.................................．……13 111.Audit Findings and RecoIn111endations..................．……，二，.,.,........．……14 一、审计师意见 审计师意见 农业农村部科技教育司： 我们审计了全球环境基金赠款中国气候智慧型主要粮食作物生产项目 2018年12月31日的资金平衡表，以及截至该日同年度的赠款协定执行情况 表和专用账户收支表等特定目的财务报表及财务报表附注（第5页至第12 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。 l （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簖制，公允反映了全球环境基金赠款中国 气候智慧型主要粮食作物生产项目2018年12月31日的财务状况，以及截至 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报送给世界银行的第5一1、6一2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。 …督娜妙民一 艳以9年、，询萝日 ＿了 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 Science and Technology Education Division, Ministry of Agriculture and Rural Affairs of the People's Republic of China We have audited the special purpose financial statements (from page 5 to page 12) of Climate Smart Staple Crop Production Project Granted by GEF which comprise the Balance Sheet as of December 31, 2018, 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's Responsibility for the Financial Statements The preparation of Financial Statements is the responsibility of your entity, Ministry of Agriculture and Rural Affairs, 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 entity's 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, 3 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 Climate Smart Staple Crop Production Project Granted by GEF as of December 31, 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 applications No.5-1 and No.6-2 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 Recommendations. Audit Service Center ofh Nationa it Office for Foreign Loan and Assi de Projed t June 28, 2019 Address: No.4 Zhongguancun South Avenue, 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 II. Financial Statements and Notes to the Financial Statements (-) OlSkh7W& i. Balance Sheet BALANCE SHEET 2018 4 12 11 31 E As of December 31, 2018 Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs Currency Unit: RMB yuan Application of Fund Sources of Fund Beginning Beginning Subject Name Ending Balance Subject Name Ending Balance Balance Balance 0.00 4,137,939.13 8,026,577.50 19,359,383.96 Bank Deposit Grant Received 8,026,577,50 15,224,016.40 Project Expenditure Payable A-L'IMA flItA 0.00 2,571.57 Accounts Receivable Interest Total Application of 8,026,577,50 19,361,955.53 Total Sources of 8,026,577.50 19,361,955.53 Fund Fund 5 ii. Statement of Implementation of Grant Agreement STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT *.M;A 2018 * 12 A 31 E For the period ended December 31, 2018 Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs 1kfP41J:A5G/ AKkTh5E Currency Unit: USD/ RMB yuan Accumulated Amount of Grant Amount Amount of Current Withdrawals Withdrawals Category Grant Grant AR 0 Grant kRi0 Currency Currency RMB Currency RMB RMB (USD) (USD) (USD) 1,936,000,00 13,287,155.20 176,716.33 1,212,839.51 425,486.09 2,920,196.13 Sub-grants and Subsidies under Part] of the Project 2.Go , n-Io in Goods, non-consulting 3,164,000.00 21,715,164.80 415,640.67 2,852,625.05 1,395,265,74 9,575,987.83 services, consulting services, Incremental Operating Costs, Training and Workshops 3. #YUh8(Akg Balance of Special 1,000,000.00 6,863,200,00 1,000,000.00 6,863,200.00 Account 5,100,000.00 35,002,320.00 1,592,357.00 10,928,664.56 2,820,751.83 19,359,383.96 Total 6 ( -) 4) M9AP W fU iii. Special Account Statement SPECIAL ACCOUNT STATEMENT A V4i 20184 12) 31 H For the Period Ended December 31, 2018 Project Name: Climate Smart Staple Crop Production Project Granted by GEF Prepared by: Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs Depository Bank: CITIC Bank Chaoyang Branch, Beijing - #: 8110 7140 1370 1239 620 AccountNo.: 8110 7140 1370 1239 620 %V4k: AJfS Currency: USD 9S AMOUNT Item I. M+t)AM 0.00 Beginning Balance *M/Jl add: 1,592,731.69 2. *MMM 1,592,357.00 The amount withdrawn in current period 3. AqMX2A, A 374.69 Interest Earning Total amount refunded to cover ineligible expenditures fC4 Deduct: 989,814.81 5. *M 1ff9 989,814.81 Total amount withdrawn 6.4 T*t Total service charges if above amount withdrawn 7. iaIEAS (tjUIPiVJT) Refund (Special account adjustment) 602,916.88 Ending Balance 7 （四）财务报表附注 财务报表附注 1．项目基本情况 气候智慧型主要粮食生产项目由全球环境基金（GEF）资助，世界银 行（WB）和农业农村部科技教育司共同实施，农业农村部农业生态与资 源保护总站为项目资金管理单位，负责管理资金并编制相关财务报表。该 项目旨在完善中国农业生产减排增碳配套政策，提高化肥、农药、灌溉水 等投入品的利用效率和农机作业效率，主要针对中国水稻、小麦、玉米三 大粮食作物的生产系统，选择有代表性的两个粮食主产区～安徽怀远县和 河南叶县建立示范区，为世界作物生产应对气候变化提供成功经验和典 范。该项目实施期为2014年9月至2020年9月30日，赠款资金共计510 万粎元。 2．会计核算原则 2.1本项目按照《财政部国际司管理的赠款项目会计核算暂行办法》 进行会计核算。 2.2本项目会计核算按照权责发生制原则，采取借贷复式记账法记 账，以人民币为记账本位币。 23会计年度采用公历制，即公历l月1日至12月31日。本期财务 报表的会计期间为2018年1月1日至2018年12月31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1美元＝人 民币6,8632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l美元二人 民币6.5342元。 8 3．财务报表项目说明 3.1资金平衡表 3.1.1“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 2018年12月31日，专用账户期末余额为602 916.88美元，折合人民币 4 13 939.13元。 3.L2“项目支出”科目反映本项目支出数。2018年度，项目支出人民 币7197438.90元，其中赠款资金支出人民币6500351.68元，汇兑损益 人民币697 087.22元。截至2018年12月31日，项目支出累计发生额人 民币15 224 016,40元。 3.L3“拨入赠款”科目反映项目收到赠款金额。本科目本期发生额 1 592357.00粎元，期末余额为2820751,83美元，折合人民19359383.96 元。 3.2赠款协定执行情况 3.2.1“核定额”反映财政部与国际复兴开发银行签订的国外赠款协议 中规定的用于项目的赠款总额。 3.2.2“本期发生额”反映本期向国际复兴开发银行的提款额，本期向 国际复兴开发银行提款金额为1592357.00美元，其中，提取首存款 1 000000.00粎元（专用账户金额由已提取赠款资金账户余额602542,19 粎元和支出未向世行报账金额397 457.81美元组成）。 3.3专用账户情况 该项目专用账户于2017年7月由财政部预算评审中心调整至农业农 村部农业生态与资源保护总站管理。该项目专用账户期初余额为0，本期 从世界银行提款1 592357.00粎元，本期利息收入374.69美元，本期支付 项目费用989 814.81粎元，截至2018年12月31日，该项目专用账户期 末余额为602 916.88美元。 3,4其他情况 根据《财政部国际司管理的赠款项目会计核算暂行办法》，“配套资 金”科目核算实际到位的配套资金。为本项目提供的非现金配套不在报表 中反映。 9 iv. Notes to the Financial Statements Notes to the Financial Statements I.Basic information of the project Climate Smart Staple Crop Production Project is funded by the Global Environment Fund (GEF), implemented by the World Bank and Ministry of Agriculture and Rural Affairs Science and Technology Education Division, and Rural Energy &Envirom-nent Agency of the Ministry of Agriculture and Rural Affairs is the administrative entity of the project's funds in charge of the funds management and the compilation of relevant financial statements. The project aims to improving China!s agricultural emission reduction and carbon increase policies by improving efficiency of agricultural inputs such as fertilizer, pesticides, irrigation water etc. and operational efficiency of agricultural machinery. Two major representative grain production areas in Anhui huaiyuan county and Henan ye county have been selected covering three major food grain production system of wheat, com, and rice and provide successful experience and paradigms for the crop production of the world dealing with climate change. Implementation period of the project is from September of 2014 to September 30, 2020 and total grant funds are USD5.1 million. 2. Accounting Principles 2.1 The program will follow the accounting procedures regulated in the International Department of Ministry of Finance interim measures on accounting managementfor grantfunds. 2.2 The project operates according to accrual accounting basis, and the double-entry accounting is used. The recording currency of the project is RNIB. 2.3 The fiscal year begins from January I to December 31 of the Gregorian calendar year. The accounting period of the current financial statements is from January 1, 2018 to December 31, 2018. 2.4 The ending balances in the financial statements adopted the exchange rate of USD against RIVIB which was USD 1 RMB 6.8 63 2 yuan. 2.5 The beginning balances in the financial statements adopted the exchange rate of USD against PJ\4B which was USD I Pd\4B6.5342 yuan. 10 . . . . ......... 3.Financial Statement Item Specification 3.1 Balance Sheet 3.1.1 "Cash in Bank" mainly accounts the increase and decrease of deposit funds. As for December 31,2018, the ending balance of the special account was USD602 916.88, equivalent to RMB4 13 939.13 yuan. 3.1.2 "Project Expenditure" reflects the expenditure of the project. In 2018, Project Expenditure was RMB7 197 438.90 yuan, including grant funds expenditure of RMB6 500 351.68 yuan and the exchange gain of RMB697 087.22 yuan. As of December 31, 2018, the accumulative Project Expenditure was RMIB15 224 016.40 yuan. 3.1.3 "Grant Received" reflects the amount received in the project. The current amount of this subject was USD1 592 357.00. The ending balance was USD22 820 751.83, equivalent to RMB19 359 383.96 yuan. 3.1.4 In accordance with Interim Measures for Accounting and Accounting of Grant Projects managed by the International Department of the Ministry of Finance, "Counterpart Fund" adjusts the account of the counterpart fund that is actual in place. Because the counterpart fund for the project is not the actual fund that matches, it is not listed in the financial statements 3.2 Statement of Implementation of Grant Agreement 3.2.1 "Grant amount" reflects the total amount of loans used in the project specified in grant agreement signed by the Ministry of Finance and IBRD. 3.2.2 "Amount of Current Withdrawals" reflects the amount withdrawn from IBRD in current period. The amount withdrawn from IBRD in current period was USD1 592 357.00, of which the first deposit was USD1,000,000.00 (The amount of the Special Account consists of the balance of the withdrawn grant fund of USD 602,542.19 and the expenditure which has not been disbursed by the World Bank for the amount of USD 397,457.81) 3.3 Statement of Special Account In July of 2017, Special Account of the project was managed by Rural Energy &Environment Agency, Ministry of Agriculture and Rural Affairs which was changed from the Budget Appraisal and Evaluation Center, Ministry of Finance. The beginning balance of Special Account of the project was 0. The current period amount withdrawn from IBRD was USD1 592 357.00. The 11 interest income for the current period was USD374.69. The current period expenditure was USD989 814.81. As of December 31, 2018, the ending balance of Special Account of the project was USD602 916.88. 3.4 Others In accordance with "Interm Measures for Accounting for Grant Projects Administered by the International Division of the Ministry of Finance ","Counterpart Fund" adjusts the accounts of the funds that are actual in place. The non-cash counterpart fund provided for the project is not listed in the statements. 12