Audit Report 30 JUN W'k h4hi E Audit Service Center of China National Audit Office for. Foreign Loan and Assistance Projects

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1 Public Disclosure Authorized Public Disclosure Authorized Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects Audit Report 30 JUN q3 3 Public Disclosure Authorized Project Name: W'k h4hi E AUDIT REPORT C 2016 ] NO. 8 Capacity Building for Mainstreaming Social Risk Management in Development Policy and Public Investment Project Granted by the World Bank Public Disclosure Authorized TF Grant No.: TF Project Entity: Social Development Department of National Development and Reform Commission 2015 Accounting Year: 2015

2 目 ContentS 录 一 审计师意见.,....,,,.,., 1 1.Auditor&sOPinion....,, 二,,,.,., 二,,. 2 二 财务报表及财务报表附注.,, 二,.,.,....,,.6 11.Financial Statements and Notes to the Financial Statemeflts..,... 6 ( 一 ) 资金平衡表,,.,.,,.,,,,,.,.,,,..,, Balance Sheet....,,,.,..,,.6 ( 二 ) 赠款协定执行情况明细表...,...,,...,, 二 6 11.Statelllent of Implementation of Grallt Agreement.., 二, 二,., 二, 7 ( 三 ) 专用账户收支表...,....,...,,.., SPecial Account Statement,....,.,,,,....,,., 8 ( 四 ) 财务报表附注....,.,,,,.,.,.,... 8 iv. Notes to the Financial StatemelltS..,,., 三 审计发现的问题及建议,,,,.,...,....,,,,, Audit Findings and Recommendations 二,....,.,, 二,.,, 二 15

3 一 审计师意见 审计师意见 国家发展和改革委员会社会发展司 : 我们审计了世界银行赠款公共政策与重大项目社会风险管理能力建设项目 2015 年论月 31 日的资金平衡表及截至该日同年度的赠款协定执行情况明细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 6 页至第 13 页 ) ( 一 ) 项目执行单位及财政部国际财金合作司对财务报表的责任 簖制上述财务报表中的资金平衡表 赠款协定执行情况明细表是你单位的责任, 簖制专用账户收支表是财政部国际财金合作司的责任, 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 l

4 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, 公允反映了世界银行赠款公共政策与重大项目社会风险管理能力建设项目 20 巧年 12 月 31 日的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报送给世界银行的第 2 号 第 3 号 第 4 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和审计发现的问题及建议 了一 一 丁吮 扮荡, 泛沙协笋群石今 : 审计籲国外贷援款项洲卧嚷计服务守心 2 叭台井 6 月 27 尽小罩 瓶恢姗浓卿尹 - 地址 : 中国北京市丰台区金中都南街 17 号邮政簖码 : 电话 :86 一 10 一

5 I. Auditor's Opinion Auditor's Opinion To Social Development Department of National Development and Reform Commission We have audited the special purpose financial statements (from Page 6 to Page 13) of Capacity Building for Mainstrearning Social Risk Management in Development Policy and- Public Investment Project Granted by the World Bank, which comprise the Balance Sheet as of December 3 L 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 and International Financial and Economic Cooperation Department of Ministry of Finance's Responsibility for the Financial Statements The preparation of the Balance Sheet, 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 International Financial and Economic Cooperation Department of Ministry of Finance, 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 fi-om 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 Govemment 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 perfon-n the audit to obtain reasonable assurance about whether the fillancial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial staternents. The procedures 3

6 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, 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 Capacity Building for Mainstreaming Social Risk Management in Development Policy and Public Investment Project Granted by the World Bank as of December 31, 2015, 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.2, No.3, No.4 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 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 o qha National AWi Office for Foreign Loan and Assis cpr6jecs Q$S.t June 27,

7 Address: No.17 Jinzhongdu South Street, Fengtai District, Beijing, P.R. China Postcode: Tel.: The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version. 5

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10 (:D _*MKPtt* iii. Special Account Statement _t A Jk P -1 A SPECIAL ACCOUNT STATEMENT *JW A )] 31 R (For the period ended December 31, 2015) Project Name: Capacity Building for Mainstreaming Social Risk Management in Development Policy and Public Investment Project Granted by the World Bank ff ff #: 1P f 9 1 ff 4 rys--, I fr MW. TF Depository Bank: Head Office of China CITIC Bank Grant No.: TFO gk_ V: Account No.: *4:k: Prepared by: International Financial and Economic Coopemfion Department of Minislry of Finance * -r p A: AJ-G Currency: USD A1'1%3, Part A-Account Activity for the Current Period Amount Xivjitw), Be.6nninp Balance WWI: 134, Add: t M 1 R. f _r fq , Total Amount Deposited this Period by Woild Bank Total Interest Earned this Period if Deposited in Special Account * 101 T * * z U UPI LT, 8 YX Total Amount Refunded this Period to Cover Ineligible - Expenditures Deduct: *01A44"LIA 64, Total Amount Withdrawn this Period I Mk L) t 1, 44 RR I P M AR * 911 k.1. Total Service Charges this Period if not Included in Above - Aniount Withdrawn 1 #1* P; M Ending Balance f6- *,To be continued)

11 B I}13$t: spm1w-kp 7 +-ItI, Part B-Account Reconciliation Amount i. 10- trfr~s Amount Advanced by World Bank 75, Deduct: 'Ibtal Amount Recovered by World Bank 3. >FJW1 JI fltpeueryp@i Outstanding Amount Advanced to the Special Account at the 75, End of this Period 4. J47, Ending Balance of Special Account Add: Amount Claimed but not yet Credited at the End of this Period Application No. Amount t 6. WI 4P2 R KA -- ltflii4nka Amount Withdrawn but not yet Claimed at the End of this 27, Period 7. fwlk45eikf iklt (k11%te 5 16 ) Cumulative Service Charges (If not Included in Item 5 or 6) Deduct: 8. IMA (AF,,P R Interest Earned (If Included in Special Account) 9. TUMIWIf)iPWRtR'k M Total Advance to the Special Account Accounted for at the End 75, of this Period 9

12 ( 四 ) 财务报表附注 财务报表附注 1, 项目基本情况世界银行赠款公共政策与重大项目社会风险管理能力建设项目赠款号为 TFO 14490, 赠款协议由财政部与世界银行于 2013 年 6 月 28 日签订, 转赠协议由财政部国际司与国家发展和改革委员会社会发展司于 2013 年 7 月 16 日签订, 项目预计于 2016 年 6 月 27 日一关账 该项目核定赠款额度为 25 万粎元, 项目执行机构为国家发展和改革委员会社会发展司 资金主要用于货物 咨询服务和会议培训 项目的主要目标是增强发展改革系统公共政策和重大项目社会风险管理能力, 提高社会管理和公共服务政策研究水平, 建立健全长效培训机制 项目的主要成果包括完成公共政策和重大项目社会风险管理培训教材, 和对 200 名左右的发展改革系统工作人员开展公共政策和重大项目社会风险管理培训等 2, 会计核算原则 (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 ) 本项目会计按照权责发生制原则, 采取借贷复式记账法记账 (3) 会计核算的年度采用公历制 ( 即 1 月 1 日至 12 月 31 日 ) 3. 项目执行情况截至 2015 年 12 月 31 日, 累计项目支出 161, 美元, 其中 : 2014 年度咨询服务支出 64, 美元, 培训会议支出 32,274,16 美元 ; 2015 年度咨询服务支出 37, 粎元, 培动 l} 会议支出 22, 美元, 货物支出 5, 美元 4. 赠款协定执行情况截至 2015 年 12 月 31 日, 本项目累计提款 209, 美元, 占赠款总额的 83.86% 5. 会计报表主要科目说明 10

13 (l ) 银行存款 2015 年 12 月 31 日专用账户余额为 47, 美元 (2 ) 项目支出截至 2015 年 12 月 31 日, 国家发展和改革委员会社会发展司累计项目支出 161, 粎元, 其中 :2014 年度咨询服务支出 64, 粎元, 培训会议支出 32, 粎元 ;20 巧年度咨询服务支出 37, 粎元, 培训会议支出 22, 美元, 货物支出 5, 美元 (3) 拨入赠款 年度世界银行回补 1 34, 美元, 截至 2015 年 12 月 31 日该科目余额为 209, 美元 6. 会计期间 : 本期会计报表从 2015 年 1 月 l 日至 20 巧年 12 月 31 日 7, 本项目专用账户在中信银行总行营业部开立, 账号为 财政部国际财金合作司代为管理专用账户并负责簖制专用账户收支表, 世界银行首存款 75, 美元 由于该账号内有多个项目资金, 利息无法按项目单独核算, 因此项目财务报表中未对本项目利息进行核算 lt

14 iv. Notes to the Financial Statements Notes to the Financial Statements 1. Introduction to the project The Grant Number of Capacity Building for Mainstreaming Social Risk Management in Development Policy and Public Investment Project Granted by the World Bank is TF The Ministry of Finance signed the grant agreement with the World Bank, which came into effect on June 28, 2013, and signed a donation agreement with the National Development and Reform Commission on July 16, The project is expected to be closed on June 27, The project grant totals USD 250, and the Social Development Department of National Development and Reform Commission is responsible for the project execution. The fimd under the project is mainly used for goods, consulting services and workshops and training. The objective of the project is to strengthen technical and policy-guiding capacity of the Social Development Department of National Development and Reform Commission in mainstreaming. social risk management in the development policy and public investment in China, establishing and improving the long-term training system. The project consists of the following parts: (a) develop a training curriculum and materials on social development tailored to the training needs for guiding social risk management in public policy, investment planning and implementation. (b) a tailored training program on social accountability, inclusion and cohesion is developed and adopted as a regular institutional capacity development toolkit; pilots of this training program are carried out for about 200 provincial and municipal National Development and Reform Commission officials. 2. Accounting principles (1) The annual Financial Statement is prepared in accordance with the Provisional Accounting Regulation of Grant Project Managed by International Department, Ministry offinance. (2)The project adopts the accrual basis of accounting, and uses the debit and credit double entry bookkeeping method to record accounting transaction. (3) In the accounting practice, the Gregorian calendar year is adopted as the accounting year, i.e. from January I to December Implementation of the program As of December 31, 2015, the accumulative project expenditure was 12

15 USD 161,865.61, including: USD 64, for consulting services, and USD 32, for workshops and training in 2014; USD 37, for consulting services, USD 22, for workshops and training, and USD 5, for goods in Grant Agreement Implementation As of December 31, 2015, the accumulative withdrawal was USD 209,652.18, accounting for 83.86% of the total grant. 5. Description of the main subjects of financial statement (1) Bank Deposit The balance of special account was USD 47, on December 31, (2) Project expenditure As of December 31, 2015, Social Development Department of National Development and Reform Commission expensed USD 161,865.61, including: USD 64, for consulting services, and USD 32, for workshops and training in 2014; USD 37, for consulting services, USD 22, for workshops and training, and USD 5, for goods in (3) Grant Received The reimbursement of 2015 was USD 134, from the World Bank. The balance of this item was USD 209, as of December 31, The accounting period of this year is as follows: from January 1, 2015 to December 31, The project special account is opened at the Head Office of China CITIC Bank, and the account number is The International Financial and Economic Cooperation Department of Ministry of Finance manages the project special account and is responsible for the preparation of the special account statement. The initial deposit by World Bank was USD 75, Since several funds pertaining to other projects are included in the special account, it is impossible to account the interest separately for individual project. Therefore, the interest of this project was not accounted in the project financial statements. 13

Audit Report 30 JUN : Henan Provincial Audit Office of the People's Republic of China *F# (2016) 71 # HENAN AUDIT REPORT C 2016) NO.

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