世界銀行貸款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目審計結(jié)果

1、世界銀行貸款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目審計結(jié)果一、審計師意見審計師意見四川省人民政府水資源規(guī)劃城建環(huán)保項目領(lǐng)導(dǎo)小組辦公室： 我們審計了世界銀行貸款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目2019年12月31日的資金平衡表及截至該日同年度的項目進(jìn)度表、貸款協(xié)定執(zhí)行情況表和指定賬戶報表等特定目的財務(wù)報表及財務(wù)報表附注。（一）項目執(zhí)行機(jī)構(gòu)及四川省財政廳對財務(wù)報表的責(zé)任編制上述財務(wù)報表中的資金平衡表、項目進(jìn)度表及貸款協(xié)定執(zhí)行情況表是你辦的責(zé)任，編制指定賬戶報表是四川省財政廳的責(zé)任，這種責(zé)任包括：1按照中國的會計準(zhǔn)則、會計制度和本項目貸款協(xié)定的要求編制項目財務(wù)報表，并使其實(shí)現(xiàn)公允反映；2設(shè)計、執(zhí)行

2、和維護(hù)必要的內(nèi)部控制，以使項目財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報。（二）審計責(zé)任我們的責(zé)任是在執(zhí)行審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國國家審計準(zhǔn)則和國際審計準(zhǔn)則的規(guī)定執(zhí)行了審計工作，上述準(zhǔn)則要求我們遵守審計職業(yè)要求，計劃和執(zhí)行審計工作以對項目財務(wù)報表是否不存在重大錯報獲取合理保證。為獲取有關(guān)財務(wù)報表金額和披露信息的有關(guān)證據(jù)，我們實(shí)施了必要的審計程序。我們運(yùn)用職業(yè)判斷選擇審計程序，這些程序包括對由于舞弊或錯誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進(jìn)行風(fēng)險評估時，為了設(shè)計恰當(dāng)?shù)膶徲嫵绦颍覀兛紤]了與財務(wù)報表相關(guān)的內(nèi)部控制，但目的并非對內(nèi)部控制的有效性發(fā)表意見。審計工作還包括

3、評價所選用會計政策的恰當(dāng)性和作出會計估計的合理性，以及評價財務(wù)報表的總體列報。我們相信，我們獲取的審計證據(jù)是適當(dāng)?shù)?、充分的，為發(fā)表審計意見提供了基礎(chǔ)。（三）審計意見我們認(rèn)為，第一段所列財務(wù)報表在所有重大方面按照中國的會計準(zhǔn)則、會計制度和本項目貸款協(xié)定的要求編制，公允反映了蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目2019年12月31日的財務(wù)狀況及截至該日同年度的財務(wù)收支、項目執(zhí)行和指定賬戶收支情況。（四）其他事項我們審查了本期內(nèi)由四川省財政廳報送給世界銀行的SCLS-CJ-04號至SCLS-CJ-12號提款申請書及所附資料。我們認(rèn)為，這些資料均符合貸款協(xié)議的要求，可以作為申請?zhí)峥畹囊罁?jù)。本審計師意見

4、之后，共同構(gòu)成審計報告的還有兩項內(nèi)容：財務(wù)報表及財務(wù)報表附注和審計發(fā)現(xiàn)的問題及建議。 四川省審計廳2020年6月8日地址：四川省成都市永興巷15號郵政編碼：610012電話真二、財務(wù)報表及財務(wù)報表附注. Financial Statements and Notes to the Financial Statements（一）資金平衡表i. Balance Sheet資 金 平 衡 表BALANCE SHEET本期截至2019年12月31日 (For the period ended December 31, 2019）項目名稱：世界銀行貸

5、款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject編報單位：四川省人民政府水資源規(guī)劃城建環(huán)保項目領(lǐng)導(dǎo)小組辦公室 貨幣單位：人民幣元Prepared by: Sichuan Urban Environment Project Office Currency Unit: RMB Yuan資 金 占 用Application of Fund行次Line No. 期初數(shù) B

6、eginning Balance期末數(shù) Ending Balance資 金 來 源Sources of Fund行次Line No. 期初數(shù) Beginning Balance期末數(shù)Ending Balance一、項目支出合計 Total Project Expenditures 1 124,257,527.22 538,355,866.05 一、項目撥款合計 Total Project Appropriation Funds 28 114,230,929.75 124,502,507.15 1. 交付使用資產(chǎn) Fixed Assets Transferred 20.000.00二、項目資本與

7、項目資本公積 Project Capital and Capital Surplus290.000.00 2. 待核銷項目支出 Construction Expenditures to be Disposed 30.000.00 其中:捐贈款 Including: Grants 300.000.00 3. 轉(zhuǎn)出投資 Investments Transferred-out 40.000.00三、項目借款合計 Total Project Loan 31 48,145,933.08 448,081,051.85 4. 在建工程 Construction in Progress 5 124,257,5

8、27.22 538,355,866.05 1. 項目投資借款 Total Project Investment Loan 32 48,145,933.08 448,081,051.85 二、應(yīng)收生產(chǎn)單位投資借款 Investment Loan Receivable60.000.00 (1) 國外借款 Foreign Loan33 48,145,933.08 448,081,051.85 其中:應(yīng)收生產(chǎn)單位世行貸款 Including: World Bank Investment Loan Receivable 70.000.00其中:國際開發(fā)協(xié)會 Including: IDA340.000.0

9、0三、撥付所屬投資借款 Appropriation of Investment Loan80.000.00 國際復(fù)興開發(fā)銀行 IBRD 35 48,145,933.08 448,081,051.85 其中:撥付世行貸款 Including :Appropriation of World Bank Investment Loan 90.000.00 技術(shù)合作信貸 Technical Cooperation 360.000.00四、器材 Equipment 100.000.00 聯(lián)合融資 Co- Financing370.000.00 其中:待處理器材損失 Including: Equipment

10、 Losses in Suspense 110.000.00 (2) 國內(nèi)借款 Domestic Loan380.000.00五、貨幣資金合計 Total Cash and Bank 12 31,414,402.18 32,589,557.80 2. 其他借款 Other Loan390.000.00 1. 銀行存款 Cash in Bank 13 31,414,402.18 32,589,557.80 四、上級撥入投資借款 Appropriation of Investment Loan 400.000.00 其中:專用賬戶存款 Including: Special Account 14 3

11、1,414,402.18 32,589,557.80 其中:撥入世行貸款 Including: World Bank Loan 410.000.00 2. 現(xiàn)金 Cash on Hand 150.000.00五、企業(yè)債券資金 Bond Fund 420.000.00后續(xù)（To be continued）六、預(yù)付及應(yīng)收款合計 Total Prepaid and Receivable 16 6,718,412.05 69,290,135.32 六、待沖項目支出 Construction Expenditures to be Offset 430.000.00 其中:應(yīng)收世行貸款利息 Includi

12、ng: World Bank Loan Interest Receivable170.000.00七、應(yīng)付款合計 Total Payables 44 1,670.00 67,619,886.77 應(yīng)收世行貸款承諾費(fèi) World Bank Loan Commitment Fee Receivable 180.000.00 其中:應(yīng)付世行貸款利息 Including: World Bank Loan Interest Payables 450.000.00 應(yīng)收世行貸款資金占用費(fèi) World Bank Loan Service- Fee Receivable 190.000.00 應(yīng)付世行貸款承諾

13、費(fèi) World Bank Loan Commitment Fee Payables 460.000.00七、有價證券 Marketable Securities 200.000.00 應(yīng)付世行貸款資金占用費(fèi) World Bank Loan Service Fee Payables 470.000.00八、固定資產(chǎn)合計 Total Fixed Assets 210.000.00八、未交款合計 Total Other Payables480.000.00 固定資產(chǎn)原價 Fixed Assets, Cost 220.000.00九、上級撥入資金 Appropriation of Fund 490.0

14、00.00 減:累計折舊 Less: Accumulated Depreciation 230.000.00十、留成收入 Retained Earnings 50 11,808.62 32,113.40 固定資產(chǎn)凈值 Fixed Assets, Net 240.000.00 固定資產(chǎn)清理 Fixed Assets Pending Disposal 250.000.00待處理固定資產(chǎn)損失 Fixed Assets Losses in Suspense 260.000.00資金占用合計 Total Application of Fund 27162,390,341.45 640,235,559.1

15、7 資金來源合計 Total Sources of Fund 51162,390,341.45 640,235,559.17（二）項目進(jìn)度表ii. Summary of Sources and Uses of Funds by Project Component項 目 進(jìn) 度 表（一）SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT 本期截至2019年12月31日 (For the period ended December 31, 2019）項目名稱：世界銀行貸款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目Project Name:

16、Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction Subproject編報單位：四川省人民政府水資源規(guī)劃城建環(huán)保項目領(lǐng)導(dǎo)小組辦公室 貨幣單位：人民幣元Prepared by: Sichuan Urban Environment Project Office Currency Unit: RMB Yuan本期Current Period累計Cumulative本期計劃額Current Period Budget本期發(fā)生額Current Period A

17、ctual本期完成比Current Period % Completed項目總計劃額Life of PAD累計完成額Cumulative Actual累計完成比Cumulative % Completed資金來源合計Total Sources of Funds 581,559,931.40410,206,696.1770.54%2,186,963,400.00572,583,559.0026.18%一、國際金融組織貸款 International Financing 519,449,931.40399,935,118.7776.99%1,755,000,000.00448,081,051.85

18、25.53% 1. 國際復(fù)興開發(fā)銀行IBRD 519,449,931.40399,935,118.7776.99%1,755,000,000.00448,081,051.8525.53%二、配套資金Counterpart Financing 62,110,000.0010,271,577.4016.54%431,963,400.00124,502,507.1528.82%1、有償配套 Domestic loan0.000.000.000.000.000.002、無償配套 Appropriation Funds62,110,000.0010,271,577.4016.54%431,963,400

19、.00124,502,507.1528.82%3、項目資本金 Project Capital0.000.000.000.000.000.00資金運(yùn)用合計（按項目內(nèi)容）Total Application of Funds (by Project Component) 581,559,931.40414,098,338.8371.20%2,186,963,400.00538,355,866.0524.62% 1、農(nóng)村道路建設(shè) Upgrading and Risk Reduction of Rural Roads0.000.000.000.000.000.00 2、提升城鎮(zhèn)基礎(chǔ)設(shè)施和應(yīng)急準(zhǔn)備能力Up

20、grading of Priority Urban Infrastructure and Strengthening Emergency Preparedness541,513,951.40387,524,208.0971.56%2,058,463,400.00487,771,754.1223.70%3、加強(qiáng)石棉縣災(zāi)害管理和準(zhǔn)備能力的技術(shù)援助 TA for Strengthening of Disaster Management and Preparedness in Shimian County3,400,000.0010,826.920.32%39,000,000.00190,174.92

21、0.49%4、項目管理和能力建設(shè)Project Management and Capacity Building36,645,980.0026,563,303.8272.49%89,500,000.0050,393,937.0156.31%差異 Difference -3,891,642.6634,227,692.951. 應(yīng)收款變化Change in Receivables 62,571,723.2769,290,135.322. 應(yīng)付款變化Change in Payables -67,618,216.77-67,619,886.773. 貨幣資金變化Change in Cash and B

22、ank 1,175,155.6232,589,557.804. 其它 Other -20,304.78-32,113.40項 目 進(jìn) 度 表（二）SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT 本期截至2019年12月31日 (For the period ended December 31, 2019）項目名稱：世界銀行貸款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目 Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by Wor

23、ld Bank - Urban Construction Subproject編報單位：四川省人民政府水資源規(guī)劃城建環(huán)保項目領(lǐng)導(dǎo)小組辦公室 貨幣單位：人民幣元Prepared by: Sichuan Urban Environment Project Office Currency Unit: RMB Yuan項目內(nèi)容Project Component項目支出 Project Expenditure累計支出Cumulative Amount已交付資產(chǎn)Assets Transferred在建工程 Work in Progress待核銷項目支出Construction Expenditures t

24、o be Disposed轉(zhuǎn)出投資Investments Transferred-out固定資產(chǎn) Fixed Asset流動資產(chǎn)Current Asset 無形資產(chǎn)Intangible Asset 遞延資產(chǎn) Deferred Asset 1、農(nóng)村道路建設(shè) Upgrading and Risk Reduction of Rural Roads- - - - 2、提升城鎮(zhèn)基礎(chǔ)設(shè)施和應(yīng)急準(zhǔn)備能力 Upgrading of Priority Urban Infrastructure and Strengthening Emergency Preparedness 487,771,754.12 - 48

25、7,771,754.12 - - 3、加強(qiáng)石棉縣災(zāi)害管理和準(zhǔn)備能力的技術(shù)援助 TA for Strengthening of Disaster Management and Preparedness in Shimian County 190,174.92 - 190,174.92 - - 4、項目管理和能力建設(shè) Project Management and Capacity Building 50,393,937.01 - 50,393,937.01 - - 合計Total 538,355,866.05 - 538,355,866.05 - - （三）貸款協(xié)定執(zhí)行情況表iii. Statem

26、ent of Implementation of Loan Agreement貸 款 協(xié) 定 執(zhí) 行 情 況 表STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT本期截至2019年12月31日 (For the period ended December 31, 2019）項目名稱：世界銀行貸款蘆山地震災(zāi)后恢復(fù)重建項目-城建子項目 Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Urban Construction S

27、ubproject編報單位：四川省人民政府水資源規(guī)劃城建環(huán)保項目領(lǐng)導(dǎo)小組辦公室 貨幣單位：人民幣元Prepared by: Sichuan Urban Environment Project Office Currency Unit: RMB Yuan類 別Category核定貸款金額Loan Amount美元USD本年度提款數(shù)Current-period Withdrawals累計提款數(shù)Cumulative Withdrawals美元USD折合人民幣RMB美元USD折合人民幣RMB1. 基礎(chǔ)設(shè)施項目貨物、工程、咨詢、培訓(xùn)及研討會等 Goods,works,consultantsservice

28、s,Training and Workshops for the Urban Infrastructure269,325,000.0052,214,875.45364,261,414.1353,554,960.70373,610,116.85其中： (1) 雨城區(qū)子項目 Yucheng District Component47,880,000.0012,539,116.4787,475,384.3212,539,116.4787,475,384.32 (2) 名山區(qū)子項目 Mingshan District Component29,925,000.004,616,862.9932,208,159.594,616,862.9932,208,159.59 (3) 蘆山縣子項目 Lushan County Component39,900,000.009,762,626.5768,106,035.4810,124,448.5870,630,178.18 (4) 天全縣子項目 Tianquan County Component38,