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1、80550中华人民共和国湖北省审计厅Hubei Provincial Audit Office of the Peoples Republic of China审计报告Audit Report鄂审外报201377号HB REPORT2013) NO.项目名称：世界银行贷款湖北襄阳市城市交通项目Project Name: Hubei Xiangyang Urban Transport Project Financed by the World Bank贷款号：8152-CNLoan No.:8152-CN项目执行单位：湖北省襄阳市利用世行贷款城市交通项目管理 办公室Project Entity:
2、 Hubei Xiangyang Urban Transport Project Management Office会计年度： 2012Accounting Year ： 2012项目进度表(二)SUMMARY OF SOURCES AND USES OF FUNDSBY PROJECT COMPONENT II2012年12月31日(As of December 31, 2012)项目名称：世界银行贷款襄阳城市交通项目Project Name: Xiangyang Urban Transport Project by World Bank编报单位：襄阳市利用世行贷款城市交通项目管理办公室货币
3、单位：人民币元Prepared by: Xiangyang Urban Transport Project Management OfficeCurrency Unit: RMB Yuan项目内容Project Component项目支出Project Expenditure累计支出Cumulative Amount已交付资产在建工程Work in Progress待核销项目支出 Construction Expenditures to be Disposed转出投资Investments Transferred-outAssetsransferred固定资产Fixed Asset流动资产Cu
4、rrent Asset无形资产Intangible Asset递延资产 Deferred Asset1、土建工程 Civil works-2、工程监理 Construction supervision-3、设备采购 Equipment and Facilities purchasing-4、培训及研究 Training and Studies-5、工程其他费 Other construction costs31,510,670.90-6、不可预见费Contingency fee-合计Total31,510,670.90-31.510,670.90-(三)贷款协定执行情况表Statement o
5、f Implementation of Loan Agreement贷款协定执行情况表STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT2012年12月31日(As of December 31,2012)项目名称：世界银行贷款襄阳城市交通项目Project Name: Xiangyang Urban Transport Project by World Bank编报单位：襄阳市利用世行贷款城市交通项目管理办公室货币单位：人民币元Prepared by: Xiangyang Urban Transport Project Management Offic
6、eCurrency Unit： RMB Yuan类别Category核定贷款金额 Loan Amount 美元 USD本年度提款数Current-period Withdrawals累计提款数Cumulative Withdrawals美元 USD折合人民币 RMB美元USD折合人民币RMB1、土建工程-2、货物、非咨询服务和咨询服务17,480,000.00-3、先征费-4、专用账户-总 计Total100,0(X).000.00-（四）专用账户报表iii. Special Account Statement专用账户报表SPECIAL ACCOUNT STATEMENT本期截至2012年12
7、月31日（For the period ended December 31, 2012）开户银行名称：Depository Bank: 账号：Account No.: 货币种类：美元 Currency: USD项目名称：世界银行贷款襄阳城市交通项目 Project Name: Xiangyang Urban Transport Project by World Bank贷款号：8152-CNLoan No. 8152-CN编报单位：湖北省财政厅Prepared by: The Finance Depaitment ofHuBeiProvinceA部分：本期专用账户收支情况 Part A-Acc
8、ount Activity for the Current Period金额Amount期初余额Beginning Balance-增加：Add:-本期世行回补总额Total Amount Deposited this Period by World Bank-本期利息收入总额（存入专用账户部分）Total Interest Earned this Period if Deposited in Special Account-本期不合格支出归还总额Total Amount Refunded this Period to Cover Ineligible Expenditures_减少：Dedu
9、ct:-本期支付总额Total Amount Withdrawn this Period-本期未包括在支付额中的服务费支出Total Service Charges this Period if not Included in Above Amount Withdrawn-期末余额Ending Balance-（后续To be continued）10B部分：专用账户调节Part B-Account Reconciliation金额Amount1.世行首次存款总额Amount Advanced by World Bank-减少：Deduct:-2.世界银行回收总额Total Amount Re
10、covered by World Bank-3.本期期末专用账户首次存款净额Outstanding Amount Advanced to the Special Account at the End of this Period-4.专用账户期末余额Ending Balance of Special Account-增加：Add:-5.截至本期期末已申请报账但尚未回补金额Amount Claimed but not yet Credited at the End of this Period申请书号Application No.金额Amount-6.截至本期期末已支付但尚未申请报账金额Amou
11、nt Withdrawn but not yet Claimed at the End of this Period-7.服务费累计支出(如未含在5和6栏中)Cumulative Service Charges (If not Included in Item 5 or 6)-减少：Deduct:-8.利息收入(存入专用账户部分)Interest Earned (If Included in Special Account)-9.本期期末专用账户首次存款净额Total Advance to the Special Account Accounted for at the End of this
12、 Period-11（五）财务报表附注财务报表附注1 .项目基本情况世行贷款城市襄阳城市交通项目贷款号为8152-CN,该项目包括公共 交通、城市道路、交通管理、机构发展和能力建设四个子项目，是襄阳城 市交通体系中最为核心的骨架道路系统的重要组成部分。建成后在分离城 市过境性交通、提高跨江通道和城市道路系统容量，支撑城市用地拓展和 引导城市发展，提升城市品质和品位等方面具有十分重要的作用和深远的 影响。项目协议于2012年8月7日签订，2012年11月27日生效，预计 2017年9月30日前关闭。项目计划总投资为人民币1,377,110,900元， 其中世界银行贷款总额为100,000,000
13、美元，折合人民币640,000,000 元。项目从2012年8月开始建设，计划总工期为48个月。2 .财务报表编制范围本财务报表的编制范围包括湖北省襄阳市世行贷款城市交通项目管 理办公室财务报表及省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200013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。4.报表科目说明4. 1项目支出截止2012年12月31日，项目累计支出人民币31,510,670.
14、9元，占12总投资计划的2.29%。其中用于管理费用、咨询与勘探设计费等为人民币 7,310,670. 90元；征地补偿费为人民币24,200,000元;2预付工程款截止2012年12月31日，项目预付工程款支出人民币15,000,000 元，为道路子项内环路东南段新建工程预付款。4. 3项目拨款项目计划配套资金总额人民币737,110,900元，截至2012年12月31日到位配套人民币46,510,670. 9元,占计划的6.31%。5. 专用账户使用情况本项目截止2012年12月31日，未向世行提款报账。13(V.) Notes to the Financial StatementsNot
15、es to the Financial Statements1. Project OverviewXiangyang Urban Transport Project, Loan No.8152-CN, has 4 components, Public Transport, Urban Roads, Traffic Management and Capacity Building. It is an import part of Xiangyang Urban Transport System. It will separate urban through-traffic, improve ca
16、pacity of cross-river passageway and urban roads, support urban land use and guide city development, and improve city quality. The project agreement was signed on Aug 7,2012, become effective from Nov 27,2012, and will be closed by Sep 30,2017. Budgetary estimate total investment is RMB 1,377,110,90
17、0 yuan, and the loan form World Bank is USD 100,000,000 dollar, which is RMB 640,000,000 yuan. The project construction was began from August 2012, duration is 48 months.2. Consolidation Scope of the Financial StatementsConsolidation scope of the financial statements covers the financial statements
18、of Xiangyang Urban Transport Project Management Office, a as well as the Special Account set in the Provincial Finance Department.3. Accounting PolicyThe Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project (Caijizi
19、2000No.l3). 3.1 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31.3.2 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.4. Explanation of SubjectsTotal
20、 Project expendituresUp to December 31, 2012, the project cumulative expenditure was RMB1431,510,670.9 yuan, which accounted for2.29% of the total investment plan. The expenditure of project management, consultant, and designing was RMB 7,310,670.90 yuan, and the expenditure of land resettlement com
21、pensation was RMB 24,200,000 yuan.4.1 PrepaymentUp to December 31, 2012, the prepayment for new construction of southeast part of inner ring road was RMB 15,000,000 yuan.4.2 Project Appropriation FundsThe total planned counterpart funds of this project were RMB 737,110,900 yuan, which accounted for
22、6.31% of the plan5. Special AccountUp to December 31, 2012, there is no withdrawal application submitted to the World Bank during the period.15目录Contents一、审计师意见1I. Auditors Opinion3二、财务报表及财务报表附注5II. Financial Statements and Notes to the Financial Statements5（一）资金平衡表5i. Balance Sheet5（二）项目进度表7ii. Sum
23、mary of Sources and Uses of Funds by Project Component. 7（三）贷款协定执行情况表9iii. Statement of Implementation of Loan Agreement9（四）专用账户报表10iv. Special Account Statement10（五）财务报表附注12v. Notes to the Financial Statements14三、审计发现的问题及建议16III. Audit Findings and Recommendations19一、审计师意见审计师意见湖北省襄阳市利用世行贷款城市交通项目管理办
24、公室：我们审计了世界银行贷款湖北襄阳城市交通项目2012年12月31 日的资金平衡表及截至该日同年度的项目进度表、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 15 页）。（一）项目执行单位及湖北省财政厅对财务报表的责任编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 情况表是你部的责任，编制专用账户报表是湖北省财政厅的责任，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
25、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
26、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，公允反映了襄阳城市 交通项目2012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）其他事项由于本期内该项目未申请提款报账，我们不对此发表意见。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。地址：中国湖北省武汉市茶港东院一号邮政编码：430071电话：86-027-87236025传真：86-027-87252502L A
27、uditors OpinionAuditors OpinionTo Hubei Xiangyang Urban Transport Project Management Office,We have audited the special purpose financial statements (from page 5 to page 17) of Hubei Hubei Xiangyang Urban Transport Project financed by the World Bank, which comprise the Balance Sheet as of December 3
28、1, 2012, 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 year then ended, and Notes to the Financial Statements.Project Entity and Hubei Provincial Finance Departments Responsibility for the Fi
29、nancial StatementsThe preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your headquarters, while the preparation of the Special Account Statement is the responsibility of Hube
30、i 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 loan agreement;ii. Designing, implementing and maintaining necessary internal control
31、 to ensure that the financial statements are free from material misstatement, whether due to fraud or error.Auditors ResponsibilityOur 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
32、 of the Peoples 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 perfo
33、rming procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
34、 risk assessments, the auditorconsiders 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
35、entitys 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 obtaine
36、d is appropriate and sufficient to provide a basis for our audit opinion.OpinionIn our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Hubei Xiangyang Urban Transport Project financed by the World Bank as of Dec.31,2
37、。12, 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 loan agreement.Other MatterThere is no withdrawa
38、l application submitted to the World Bank during the period. Therefore we have no comment for this issue.The audit report consists of the Auditors Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations.Hubei Provincial A
39、udit Office of the Peoples Republic of China June 2, 2013Address: No. 1 Chagang Road, Wuhan City, Hubei Province, P.R. China Postcode: 430071TeL: 86-027-87236025Fax: 86-027-87252502The English translation is for the convenience of report users; Please take the Chinese audit report as the only offici
40、al version.二、财务报表及财务报表附注IL Financial Statements and Notes to the Financial Statements(一)资金平衡表i Balance Sheet资金平衡表BALANCE SHEET2012年12月31日(As of December 31, 2012)项目名称：世界银行贷款襄阳城市交通项目Project Name: Xiangyang Urban Transport Project by World Bank 编报单位：襄阳市利用世行贷款城市交通项目管理办公室货币单位：人民币元Prepared by: Xiangyang
41、Urban Transport Project Management OfEceCurrency Unit： RMB Yuan资金占用Application of Fund行次 Line No.期初数Beginning Balance期末数Ending Balance资金来源Sources of Fund行次 Line No.期初数Beginning Balance期末数Ending Balance一、项目支出合计Total Project Expenditures1031,510,670.90一、项目拨款合计Total ProjectAppropriation Funds28046,510,
42、670.901.交付使用资产Fixed Assets Transferred2-二、项目资本与项目资本公积 Project Capital and Capital Surplus29-2.待核销项目支出 Construction Expenditures to be Disposed3-其中:捐赠款Including: Grants30-3.转出投资Investments Transferred-out4-三、项目借款合计Total Project Loan31-4.在建工程Construction in Progress5031,510,670.901.项目投资借款 Total Projec
43、t Investment Loan32-二、应收生产单位投资借款Investment Loan Receivable6-(1)国外借款Foreign Loan33-其中:应收生产单位世行贷款Including: World Bank Investment Loan Receivable7-其中:国际开发协会Including: IDA34-三、拨付所属投资借款 Appropriation of Investment Loan8-国际复兴开发银 行IBRD35-其中:拨付世行贷款 Including :Appropriation of World Bank Investment Loan9-技术
44、合作信贷Technical Cooperation36-四、器材Equipment10-联合融资Co- Financing37-其中:待处理器材损失 Including: Equipment Losses in Suspense11-(2)国内借款Domestic Loan38-五、货币资金合计Total Cash and Bank12-2.其他借款Other Loan39-1.银行存款Cash in Bank13-四、上级拨入投资借款 Appropriation of Investment Loan40-其中:专用账户存款Including: Special Account14-其中:拨入世
45、行贷款Including: World Bank Loan41-2.现金Cash on Hand15-五、企业债券资金Bond Fund42-后续 (To be continued)六、预付及应收款合计Total Prepaid and Receivable16015,000,000.00六、待冲项目支出 Construction Expenditures to be Offset43-其中:应收世行贷款利息 Including: World Bank Loan Interest Receivable17-七、应付款合计Total Payable44-应收世行贷款承诺费World Bank Loan Commitment Fee Receivable18-其中:应付世行贷款利息Including: World Bank Loan Interest Payable45-应收世行贷款资金占用费 World Bank Loan Service- Fee Receivable19-应付世行贷款承诺费World Bank Loan Commitment Fee Payable46-七、有价证券Marketable Securities20-应付世行贷款资金占用费World Bank Loan Service Fee Payable