世界银行贷款芦山地震灾后恢复重建项目交通子项目审计结果

世界银行贷款芦山地震灾后恢复重建项目-交通子项目审计结果一、审计师意见审计师意见四川省交通运输厅公路局： 我们审计了世界银行贷款芦山地震灾后恢复重建项目-交通子项目2019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指定账户报表等特定目的财务报表及财务报表附注。（一）项目执行机构及四川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单位的责任，编制指定账户报表是四川省财政厅的责任，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。（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，公允反映了世界银行贷款芦山地震灾后恢复重建项目-交通子项目2019年12月31日的财务状况及截至该日同年度的财务收支、项目执行和指定账户收支情况。（四）其他事项截至2019年12月31日，四川省财政厅未向世界银行申请提款报账。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。 四川省审计厅 2020年 5月18日地址：四川省成都市永兴巷15号邮政编码：610012电话：028-86522202传真：028-86522013二、财务报表及财务报表附注. Financial Statements and Notes to the Financial Statements（一）资金平衡表i. Balance Sheet资 金 平 衡 表BALANCE SHEET本期截至2019年12月31日 (For the period ended December 31, 2019）项目名称：世界银行贷款芦山地震灾后恢复重建项目-交通子项目Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Road Subproject编报单位：四川省交通运输厅公路局 货币单位：人民币元Prepared by: Sichuan Provincial Transportation Department Highway Bureau Currency 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 Expenditures 17,202,036.5841,168,898.58一、项目拨款合计 Total Project Appropriation Funds 28 85,634,073.22 116,034,231.37 1. 交付使用资产 Fixed Assets Transferred 200二、项目资本与项目资本公积 Project Capital and Capital Surplus29 00 2. 待核销项目支出 Construction Expenditures to be Disposed 300 其中:捐赠款 Including: Grants 30 00 3. 转出投资 Investments Transferred-out 400三、项目借款合计 Total Project Loan 31 21,104,340.00 21,451,815.00 4. 在建工程 Construction in Progress 57,202,036.5841,168,898.58 1. 项目投资借款 Total Project Investment Loan 32 21,104,340.00 21,451,815.00二、应收生产单位投资借款 Investment Loan Receivable600 (1) 国外借款 Foreign Loan33 21,104,340.00 21,451,815.00 其中:应收生产单位世行贷款 Including: World Bank Investment Loan Receivable 700其中:国际开发协会 Including: IDA34 00三、拨付所属投资借款 Appropriation of Investment Loan800 国际复兴开发银行 IBRD 35 21,104,340.00 21,451,815.00 其中:拨付世行贷款 Including :Appropriation of World Bank Investment Loan 900 技术合作信贷 Technical Cooperation 36 0 0四、器材 Equipment 1000 联合融资 Co- Financing37 0 0 其中:待处理器材损失 Including: Equipment Losses in Suspense 1100 (2) 国内借款 Domestic Loan38 0 0五、货币资金合计 Total Cash and Bank 12 28,695,910.70 9,232,528.87 2. 其他借款 Other Loan39 0 0 1. 银行存款 Cash in Bank 13 28,695,910.70 9,232,528.87四、上级拨入投资借款 Appropriation of Investment Loan 40 0 0 其中:专用账户存款 Including: Special Account 14 20,593,951.06 6,600,273.72 其中:拨入世行贷款 Including: World Bank Loan 41 0 0 2. 现金 Cash on Hand 150 0 五、企业债券资金 Bond Fund 42 0 0后续（To be continued）六、预付及应收款合计 Total Prepaid and Receivable 1671,378,552.0088,190,830.25六、待冲项目支出 Construction Expenditures to be Offset 43 0 0 其中:应收世行贷款利息 Including: World Bank Loan Interest Receivable1700七、应付款合计 Total Payables 44 533,735.00 1,069,087.70 应收世行贷款承诺费 World Bank Loan Commitment Fee Receivable 1800 其中:应付世行贷款利息 Including: World Bank Loan Interest Payables 45 0 0 应收世行贷款资金占用费 World Bank Loan Service- Fee Receivable 1900 应付世行贷款承诺费 World Bank Loan Commitment Fee Payables 46 0 0七、有价证券 Marketable Securities 2000 应付世行贷款资金占用费 World Bank Loan Service Fee Payables 47 0 0八、固定资产合计 Total Fixed Assets 2100八、未交款合计 Total Other Payables48 025,146.40 固定资产原价 Fixed Assets, Cost 2200九、上级拨入资金 Appropriation of Fund 49 0 0 减:累计折旧 Less: Accumulated Depreciation 2300十、留成收入 Retained Earnings 504,351.0611,977.23 固定资产净值 Fixed Assets, Net 2400 固定资产清理 Fixed Assets Pending Disposal 2500待处理固定资产损失 Fixed Assets Losses in Suspense 2600资金占用合计 Total Application of Fund 27107,276,499.28 138,592,257.70资金来源合计 Total Sources of Fund 51107,276,499.28 138,592,257.70（二）项目进度表ii. Summary of Sources and Uses of Funds by Project Component项 目 进 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）项目名称：世界银行贷款芦山地震灾后恢复重建项目-交通子项目Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Road Subproject编报单位：四川省交通运输厅公路局 货币单位：人民币元Prepared by: Sichuan Provincial Transportation Department Highway Bureau Currency Unit: RMB Yuan本期Current Period累计Cumulative本期计划额Current Period Budget本期发生额Current Period Actual本期完成比Current Period % Completed项目总计划额Life of PAD累计完成额Cumulative Actual累计完成比Cumulative % Completed资金来源合计Total Sources of Funds 102,831,675.0030,747,633.1529.90%309,505,000.00137,486,046.3744.42%一、国际金融组织贷款 International Financing 65,200,000.00347,475.000.53%195,000,000.0021,451,815.0011.00% 1. 国际复兴开发银行IBRD 65,200,000.00347,475.000.53%195,000,000.0021,451,815.0011.00%二、配套资金Counterpart Financing 37,631,675.0030,400,158.1580.78%114,505,000.00116,034,231.37101.34%1、有偿配套 Domestic loan - - - - 2、无偿配套 Appropriation Funds37,631,675.0030,400,158.1580.78% 114,505,000.00 116,034,231.37101.34%3、项目资本金 Project Capital - - - - 资金运用合计（按项目内容）Total Application of Funds (by Project Component) 107,766,197.5033,966,862.0031.52% 309,505,000.00 41,168,898.5813.30% 1、农村道路建设 Upgrading and Risk Reduction of Rural Roads107,766,197.5033,966,862.0031.52% 309,505,000.00 41,168,898.5813.30% 2、提升城镇基础设施和应急准备能力Upgrading of Priority Urban Infrastructure and Strengthening Emergency Preparedness3、加强石棉县灾害管理和准备能力的技术援助 TA for Strengthening of Disaster Management and Preparedness in Shimian County4、项目管理和能力建设Project Management and Capacity Building差异 Difference -3,219,228.8596,317,147.791. 应收款变化Change in Receivables 16,812,278.2588,190,830.252. 应付款变化Change in Payables -535,352.70-1,069,087.703. 货币资金变化Change in Cash and Bank -19,463,381.839,232,528.874. 其它 Other -32,772.57-37,123.63项 目 进 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）项目名称：世界银行贷款芦山地震灾后恢复重建项目-交通子项目 Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Road Subproject编报单位：四川省交通运输厅公路局 货币单位：人民币元Prepared by: Sichuan Provincial Transportation Department Highway Bureau Currency 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Assets Transferred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-out固定资产 Fixed Asset流动资产Current Asset 无形资产Intangible Asset 递延资产 Deferred Asset 1、农村道路建设 Upgrading and Risk Reduction of Rural Roads41,168,898.5841,168,898.58 2、提升城镇基础设施和应急准备能力 Upgrading of Priority Urban Infrastructure and Strengthening Emergency Preparedness 3、加强石棉县灾害管理和准备能力的技术援助 TA for Strengthening of Disaster Management and Preparedness in Shimian County 4、项目管理和能力建设 Project Management and Capacity Building-合计Total41,168,898.5841,168,898.58-（三）贷款协定执行情况表iii. Statement of Implementation of Loan Agreement贷 款 协 定 执 行 情 况 表STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT本期截至2019年12月31日 (For the period ended December 31, 2019）项目名称：世界银行贷款芦山地震灾后恢复重建项目-交通子项目 Project Name: Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Road Subproject编报单位：四川省交通运输厅公路局 货币单位：人民币元Prepared by: Sichuan Provincial Transportation Department Highway Bureau Currency 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. 基础设施项目货物、工程、咨询、培训及研讨会等 Goods,works,consultantsservices,Training and Workshops for the Urban Infrastructure2. 农村公路项目货物、工程、咨询、培训及研讨会等 Goods,works,consultantsservices,Training and Workshops for the Rural Roads29,925,000.003.先征费 Front-end Fee75,000.00 - - 75,000.00 523,215.00其中：(1) 城建基础设施项目 Component of Urban Infrastructure (2) 农村公路项目 Component of Rural Roads 75,000.00 - - 75,000.00 523,215.004.利率上下限的贴水Interest Rate Cap or Interest Rate Collar premium-5.指定帐户 Designated Account - - 3,000,000.00 20,928,600.00总 计 Total30,000,000.00 - - 3,075,000.00 21,451,815.00注：美元与人民币兑比率为1美元=6.9762元人民币（Note: Exchange Rate: USD 1=RMB 6.9762Yuan）（四）指定账户报表iv. Designated Account Statement指 定 账 户 报 表DESIGNATED ACCOUNT STATEMENT本期截至2019年12月31日(For the period ended December 31, 2019）项目名称：世界银行贷款芦山地震灾后恢复重建项目-交通子项目开户银行名称：中国农业银行股份有限公司四川省分行ProProject Name:Lushan Earthquake Recovery and Reconstruction Project Financed by World Bank - Road SubprojectDepository Bank: Shu Du Sub-branch,Sichuan Branch, Agricultural Bank of China贷款号：8647-CHA 账 号：22920114040000925Loan No.：8647-CHA Account No.: 22920114040000925编报单位：四川省财政厅 货币种类：美元Prepared by: Sichuan Provincial Finance Department Currency: USDA部分：本期指定账户收支情况Part A-Account Activity for the Current Period金 额Amount期初余额Beginning Balance3,000,633.97增加：Add:1,082.90 本期世行回补总额Total Amount Deposited this Period by World Bank0.00 本期利息收入总额（存入指定账户部分）Total Interest Earned this Period if Deposited in Designated Account1,082.90 本期不合格支出归还总额Total Amount Refunded this Period to Cover Ineligible Expenditures 0.00减少：Deduct:2,055,603.84本期支付总额Total Amount Withdrawn this Period2,055,603.84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 Withdrawn0.00期末余额Ending Balance 946,113.03 （后续To be continued）B部分：指定账户调节Part B-Account Reconciliation金 额Amount1. 世行首次存款总额 Amount Advanced by World Bank3, 000,000.00减少：