中华人民共和国吉林省审计厅

 Jilin Provincial Audit Office of the People’s Republic of China

审  计  报  告

Audit Report

吉审外报〔2017〕  136号

项目名称：  亚洲开发银行贷款吉林省城市发展项目

Project Name: Jilin Urban Development Project Financed by the Asian Development Bank

贷款编号：  3211-PRC

Loan No.:   3211-PRC

项目执行单位: 吉林省亚洲开发银行贷款城市发展项目领导小组办公室

Project Entity: Management Office under Leading Group for ADB-Financed Jilin Urban Development Project

会计年度：                2016

Accounting Year:           2016

目   录

Contents

一、审计师意见................................................................................ 1

I. Auditor’s Opinion............................................................................ 3

二、财务报表及财务报表附注........................................................ 6

Ⅱ. Financial Statements and Notes to the Financial Statements......... 6

（一）资金平衡表........................................................................ 6

i. Balance Sheet............................................................................... 6

（二）项目进度表............................................................................ 8

ii. Summary of Sources and Uses of Funds by Project Component 8

（三）贷款协定执行情况表...................................................... 11

iii. Statement of Implementation of Loan Agreement..................... 11

（四）专用账户报表.................................................................. 12

iv. Special Account Statement....................................................... 12

（五）财务报表附注.................................................................. 14

v. Notes to the Financial Statements............................................. 14

三、审计发现的问题及建议.......................................................... 20

III. Audit Findings and Recommendations........................................ 20

一、审计师意见

审计师意见

吉林省亚洲开发银行贷款城市发展项目领导小组办公室:

我们审计了你办执行的亚洲开发银行贷款吉林省城市发展项目2016年12月31日的资金平衡表及截至该日止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项目特定目的财务报表及财务报表附注（第6页至第19页）。

（一）吉林省亚洲开发银行贷款城市发展项目领导小组及吉林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办的责任，编制专用账户报表是吉林省财政厅的责任，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，公允反映了你办亚洲开发银行贷款吉林省城市发展项目2016年12月31日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

我们审查了本期内由省财政厅报送给亚洲开发银行银行的第2B001号提款申请书及所附资料。我们认为，提款申请书及所附资料依据充分，均符合贷款协议的要求，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。

中华人民共和国吉林省审计厅     

二0一七年六月十九日

地址：中国吉林省长春市亚泰大街6399号

邮政编码：130022

电话：0431—85265070

传真：0431—85265765
I. Auditor's Opinion

Auditor's Opinion

To: Management Office under Leading Group for ADB-Financed Jilin Urban Development Project

We have audited the special purpose financial statements (from page 6 to page 19) of Jilin Urban Development Project Financed by the Asian Development Bank, which comprise the Balance Sheet as of December 31, 2016, 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.

Leading Group for ADB-Financed Jilin Urban Development Project and Jilin Provincial Finance Department's Responsibility for the Financial Statements

The 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 entity, while the preparation of the Special Account Statement is the responsibility of Jilin 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 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 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 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 Jilin Urban Development Project Financed by the Asian Development Bank as of December 31^st , 2016, 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 Matter

We also examined the withdrawal application 2B001 and the attached documents submitted to the Asian Development Bank during the period. In our opinion, those documents comply with the project loan agreement and can serve as basis for loan 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.

Jilin Provincial Audit Office of the People’s Republic of China

June 19，2017

Address: No. 6399, Yatai Street,

Changchun, Jilin, P.R.China

Postcode: 130022

Te l: 0431-85265070

Fax: 0431-85265765

The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version
二、财务报表及财务报表附注

Ⅱ. Financial Statements and Notes to the Financial Statements

（一）资金平衡表

i. Balance Sheet

（二）项目进度表

ii. Summary of Sources and Uses of Funds by Project Component

（三）贷款协定执行情况

iii. Statement of Implementation of Loan Agreement