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〕137号
JILIN AUDIT REPORT〔2017〕NO.137
项目名称:全球环境基金赠款中国东北地区景观方法野生动物保护项目
Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF
赠 款 号: TF0A1988
Grant No.: TF0A1988
项目执行单位: 吉林省野生动植物保护协会
Project Entity: Jilin Province Wild Animals and Plants Conservation Society
会计年度: 2016
Accounting Year: 2016
目 录
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...................................................... 12
iii. Statement of Implementation of Loan Agreement.................... 12
(四)专用账户报表.................................................................. 13
iv. Special Account Statement....................................................... 13
(五)财务报表附注.................................................................. 15
v. Notes to the Financial Statements............................................. 15
三、审计发现的问题及建议.......................................................... 22
III. Audit Findings and Recommendations........................................ 22
审计师意见
吉林省野生动植物保护协会:
我们审计了你办执行的全球环境基金赠款中国东北地区景观方法野生动物保护项目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20页)。
(一)吉林省野生动植物保护协会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、会计制度和本项目赠款协定的要求编制,公允反映了你办全球环境基金赠款中国东北地区景观方法野生动物保护项目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
由于本期内没有提款报账,我们不对提款报账发表意见。
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。
中华人民共和国吉林省审计厅
二0一七年六月二十一日
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
To: Jilin Province Wild Animals and Plants Conservation Society
We have audited the special purpose financial statements (from page 6 to page 20) of Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF, 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.
Jilin Province Wild Animals and Plants Conservation Society 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 Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF as of December 31st , 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 grant agreement.
Other Matter
There was no withdrawal application in 2016. We didn’t comment on the 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 21,2017
Address: No. 6399, Yatai Street,
Changchun, Jilin, P.R.China
Postcode: 130022
Te l: 0431-85265070
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
项目资金平衡表 |
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PROJECT BALANCE SHEET |
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2016年12月31日(as of Dec. 31, 2016) |
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项目单位名称:吉林省野生动植物保护协会 |
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表1 |
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Entity Name: Jilin Province Wild Animals and Plants Conservation Society |
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Statement 1 |
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项目名称:全球环境基金赠款中国东北地区景观方法野生动物保护项目 |
单位:人民币元 |
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Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF |
Currency Unit: RMB Yuan |
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资金占用 |
期初数 |
期末数 |
资金来源 |
期初数 |
期末数 |
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|
|
|
|
|
Application of fund |
Beginning Balance |
Ending Balance |
Application of fund |
Beginning Balance |
Ending Balance |
一、项目支出合计 |
|
18,818,513.70 |
一、项目拨款合计 |
|
18,660,234.00 |
Total Project Expendi tures |
Total Project Appropriation Funds |
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1、交付使用资产 Fixed Assets Transferred |
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二、项目资本与项目资本公积Project Capital and Capital Surplus |
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2、待核销项目支出Construction Expenditures to be Disposed |
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其中:捐赠款 Including: Grants |
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3、转出投资 |
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三、项目借款合计 |
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Investments Transferred-out |
Total Project Loan |
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4、在建工程 |
|
18,818,513.70 |
1、项目投资借款 |
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Construction in Progress |
Total Project Loan |
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二、应收生产单位投资借款 |
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(1)国外借款 |
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Investment Loan Receivable |
Foreign Loan |
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其中:应收生产单位世行贷款 |
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(2)国内借款 |
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Including:Asian Development Bank Investment Loan Receivable |
Domestic Loan |
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三、拨付所属投资借款 |
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2、其他借款 |
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Appropriation of Investment Loan |
Other Loan |
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其中:拨付世行贷款 Including:Appropiation of World Bank Investments Loan |
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四、上级拨入投资借款Including:ADB Loan |
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四、器材 Equipment |
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其中:拨入亚行贷款Including:ADB Loan |
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其中:待处理器材损失 |
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五、企业债券资金 |
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Including: Equipment Losses in Suspense |
Bond Fund |
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五、货币资金合计 |
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1,000,000.00 |
六、待冲项目支出 |
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Total Cash and Bank |
Construction Expenditures to be Offset |
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1、银行存款 |
|
1,000,000.00 |
七、应付款合计 |
|
1,158,279.70 |
Cash in Bank |
Total Payable |
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其中:专用帐户存款 |
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1,000,000.00 |
八、未交款合计 |
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Including: Special Account |
Other payables |
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2、现金 |
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九、上级拨入资金 |
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Cash on Hand |
Appropriation of Fund |
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六、预付及应收款合计 |
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十、留成收入 |
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Total prepaid and Receivable |
Retained Earnings |
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七、固定资金合计 |
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Total Fixed Assets |
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固定资金原价 |
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Fixed Assets, Cost |
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减:累计折旧 |
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Less: Accumulated Depreciation |
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固定资金净值 |
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Fixed Assets, Net |
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资金占用合计 |
|
19,818,513.70 |
资金来源合计 |
|
19,818,513.70 |
Total Application of Fund |
Total Application of Fund |
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ii. Summary of Sources and Uses of Funds by Project Component
项目进度表 |
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SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT |
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本期截止 2016年 12 月 31 日(For the Period Ended December 31, 2016) |
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项目单位名称:吉林省野生动植物保护协会 |
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表 2-1 |
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Entity Name: Jilin Province Wild Animals and Plants Conservation Society |
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Statement 2-1 |
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项目名称:全球环境基金赠款中国东北地区景观方法野生动物保护项目 |
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单位:人民币元 |
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Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF |
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Unit: RMB Yuan |
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本期 Current Period |
累计 Cumulative |
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本年计划额 |
本期发生额 |
本期完成比 |
项目总计划额 |
累计完成额 |
累计完成比 |
|||||
Current year |
Current period |
% |
Life of |
Cumulative |
% |
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Budget |
Actual |
Completed |
PAD |
Actual |
Completed |
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资金来源合计 Total Financing |
|
18,660,234.00 |
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|
18,660,234.00 |
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一.国际金融组织贷款International Financing |
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1、IBRD |
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|
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2、IDA |
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二、配套资金 Counterpart Fund |
|
18,818,513.70 |
|
69,123,960.36 |
18,818,513.70 |
31.00% |
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1、专项资金 |
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2、地方政府配套 |
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资金运用合计 Total Application of Funds |
|
18,818,513.70 |
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|
|
|
||||
建立中俄跨界保护协调机制(a7) |
|
15,525.50 |
|
1,312,977.60 |
15,525.50 |
1.18% |
||||
"增强22个保护站能力建设等(b2) Enhancing Capacity Building of 22 Conservation Stations" |
|
16,058,798.00 |
|
12,002,472.00 |
16,058,798.00 |
133.80% |
||||
"加强社区宣传教育(c4) Increasing Awareness of Local Communities" |
|
541,746.00 |
|
1,713,502.08 |
541,746.00 |
31.62% |
||||
"开展有利于提高老虎栖息地及农民生计的环境友好型经营(c6) Testing Pilot Environment-Friendly Practices " |
|
1,959,070.00 |
|
38,792,520.00 |
1,959,070.00 |
5.05% |
||||
"重新引入猎物种群,改善老虎栖息地(b5) Reintroducing Population of Prey to Improve Tiger Habitat" |
|
100,620.00 |
|
1,319,608.80 |
100,620.00 |
7.62% |
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建立办公室、组织项目申报等(d4) |
|
142,754.20 |
|
1,507,603.32 |
142,754.20 |
9.47% |
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差异 Difference |
|
-158,279.70 |
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|
-158,279.70 |
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1、应收款项变化 Change in Accounts Receivable |
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|
|
|
|
|
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2、应付款项变化 Change in Accounts Payable |
|
-1,158,279.70 |
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|
-1,158,279.70 |
|
||||
3、货币资金变化 Change in Cash and Bank |
|
1,000,000.00 |
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|
1,000,000.00 |
|
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4、其它 Other |
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|
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项目进度表 |
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SUMMARY OF SOURCES AND USES OF FUNDS BY PROJECT COMPONENT |
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本期截止 2016年 12 月 31 日(For the Period Ended December 31, 2016) |
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项目单位名称:吉林省野生动植物保护协会 |
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表 2-2 |
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Entity Name: Jilin Province Wild Animals and Plants Conservation Society |
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Statement 2-2 |
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项目名称:全球环境基金赠款中国东北地区景观方法野生动物保护项目 |
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单位:人民币元 |
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Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF |
Unit: RMB Yuan |
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项目支出 (Project Expenditure) |
|||||||
项目内容 |
|
已交付资产(Assets Transferred) |
在建工程 |
待核销项目支出 |
转出投资 |
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Project |
累计支出 |
固定资产 |
流动资产 |
无形资产 |
递延资产 |
Construction |
Investments |
|
Component |
Cumulative |
Fixed |
Current |
Intangible |
Deferred |
Work in |
Expenditures |
Transferred |
|
Amount |
Asset |
Asset |
Asset |
Asset |
Progress |
to be disposed |
out |
建立中俄跨界保护协调机制(a7) Establishing China-Russia Trans-boundary Coordination" |
15,525.50 |
|
|
|
|
15,525.50 |
|
|
增强22个保护站能力建设等(b2) Enhancing Capacity Building of 22 Conservation Stations" |
16,058,798.00 |
|
|
|
|
16,058,798.00 |
|
|
"加强社区宣传教育(c4) Increasing Awareness of Local Communities" |
541,746.00 |
|
|
|
|
541,746.00 |
|
|
开展有利于提高老虎栖息地及农民生计的环境友好型经营(c6) Testing Pilot Environment-Friendly Practices |
1,959,070.00 |
|
|
|
|
1,959,070.00 |
|
|
重新引入猎物种群,改善老虎栖息地(b5) Reintroducing Population of Prey to Improve Tiger Habitat |
100,620.00 |
|
|
|
|
100,620.00 |
|
|
建立办公室、组织项目申报等(d4) |
142,754.20 |
|
|
|
|
142,754.20 |
|
|
合计 Total |
18,818,513.70 |
|
|
|
|
18,818,513.70 |
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(三)贷款协定执行情况
iii. Statement of Implementation of Loan Agreement
贷款协定执行情况表 |
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STATEMENT OF IMPLEMENTATION OF LOAN AGREEMENT |
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本期截至 2016年 12 月 31 日 (For the Period Ended December 31, 2016) |
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项目单位名称:吉林省野生动植物保护协会 |
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表 3 |
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Entity Name: Jilin Province Wild Animals and Plants Conservation Society |
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Statement 3 |
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项目名称:全球环境基金赠款中国东北地区景观方法野生动物保护项目 |
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单位:美元/人民币元 |
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Project Name: Landscape Approach to Wildlife Conservation in Northeast Project Financed by the Grant of GEF |
Currency Unit: USD/RMB Yuan |
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类别Category |
核定信贷金额 |
本年度提款数 |
累计提款数 |
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Loan Amount |
Current-Period Withdrawals |
Cumulative Withdrawals |
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美元USD |
美元USD |
折合人民币RMB |
美元USD |
折合人民币RMB |
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1、工程Civil Works |
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2、货物Goods |
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3、咨询服务和培训Consulting Service &Training |
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4、待分配部分Unallocated |
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5、专用帐户Special Account |
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6、先征费 |
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总计Total |
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(四)专用账户报表
专 用 帐 户 报 表 |
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SPECIAL ACCOUNT STATEMENT |
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本期截至2016年12月31日 |
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(For the Period Ended month/day/year) |
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项目名称: 全球环境基金赠款中国东北地区景观方法野生动物保护项目 |
项目单位:吉林省债务管理服务中心 |
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项目编号: P122383 |
开户银行: |
账号 |
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A部分:本期专用帐户收支情况 |
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金额 |
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Part A - Account Activity for the Period |
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Amount |
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1、期初余额 |
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Beginning balance (month/day/year) |
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2、增加 Add: |
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(1) 本期世界银行回补总额 |
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Total amount deposited by World Bank |
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(2)本期利息收入总额(存入专用帐户部分) |
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Total interest earned this period if deposited in Special Account |
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(3)本期不合格支出归还总额 |
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Total amount refunded to cover ineligible expenditures |
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3、减少 Deduct: |
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(1)本期支付总额 |
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Total amount withdrawn |
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(2)本期未包括在支付额中的服务费支出 |
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Total service charges if not included in above amount withdrawn |
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期末余额 |
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Ending balance (month/day/year) |
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B部分:专用帐户调节 |
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Part B - Account Reconciliation |
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1. |
世行首次存款总额 |
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Amount advanced by World Bank |
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减少 Deduct: |
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2. |
世行回收总额 |
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`Total amount recovered by World Bank |
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3. |
本期期末专用帐户首次存款净额 |
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Outstanding amount advanced to the Special Account at month/day/year |
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4. |
专用帐户期末余额 |
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Ending balance of Special Account at month/day/year |
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增加 Add: |
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5. |
截至本期期末已申请报帐但尚未回补金额 |
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Amount claimed but not yet credited at month/day/year |
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申请书号 |
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金额 |
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Application No. |
Amount |
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6. |
截至本期期末已支付但尚未申请报帐金额 |
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Amount withdrawn but not yet claimed |
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7. |
服务费累计支出(如未含在5和6栏中) |
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Cumulative service charges (if not included in item 5. or 6.) |
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减少 Deduct: |
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8. |
利息收入(存入专用帐户部分) |
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Interest earned (if included in Special Account) |
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9. |
本期期末专用帐户首次存款净额 |
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Total advance to Special Account accounted for at month/day/year |
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(五)财务报表附注
财务报表附注
1.项目概况
为促进东北虎及其栖息地保护管理工作,国家林业局与世界银行联合申请了全球环境基金(GEF)“中国东北野生动物保护景观方法项目”(Landscape Approach to Wildlife Conservation in Northeast Project)(简称“GEF东北虎保护项目”),并于2012年2月29日获得原则批准,许可编号TF0A1988。该项目计划生效日期为2016年2月15日,完成日期是2019年6月30日。该项目的目标是利用东北虎作为旗舰物种在接受方东北地区(黑龙江省和吉林省)帮助他们恢复受威胁的生物多样性,尤其是生态自然景观。项目的内容包括通过各部门间的协调合作使野生动物保护主流化、优先区域生态系统保护的方法,在东北生态区域加大栖息地保护有效性、减少生态区域人兽冲突(能力建设,加强执法,环境教育,促进社区参与保护的激励机制)。项目承担单位为吉林省林业厅、黑龙江省林业厅及黑龙江森林工业总局。吉林省的项目实施单位有珲春林业局(含保护区)、汪清林业局(含保护区)、天桥岭林业局、珲春市林业局、汪清县林业局。项目总投资为1800万美元,其中GEF资金为300万美元,配套资金为1500万美元。其中,吉林省GEF资金为160万美元,配套资金为876万美元。经与全球环境基金协商,配套资金同意以项目的形式落实。
2.财务报表编制范围
本财务报表的编制范围包括中国东北野生动物保护景观方法吉林项目办。
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〔2000〕13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
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。
3.4 按照中国人民银行
4.报表科目说明
因该项目外币赠款账户尚未开立,赠款资金尚未拨付,截止2016年12月31日,报表各项目无余额或发生额。
4.1项目支出
2016年12月31日项目支出人民币18,818,513.70元,累计支出人民币18,818,513.70元,占总投资计划的27.22%。
4.2货币资金
2016年12月31日货币资金人民币1,000,000.00元,其中专用账户存款折合人民币0元。
4.3预付及应收款
2016年12月31日预付及应收款人民币0元。
4.4项目拨款
2016年12月31日项目拨款人民币18,660,234.00元。项目计划配套资金总额人民币60,768,120.00元,截至2016年12月31日到位配套人民币币18,660,234.00元,占计划的31.00%。
4.5项目借款
2016年12月31日项目借款人民币0元,其中:全球环境基金赠款额为0美元,折合人民币0元。
截至2016年12月31日,累计提取全球环境基金赠款额资金人民币0元,占赠款总额的0%。
4.6应付款
2016年12月31日应付款人民币1,158,279.70元。
4.7留成收入
2016年12月31日余额人民币0元。
5.专用账户使用情况
本项目专用账户设在建设银行长春西安大路支行,账号为无,币种为美元。专用账户首次存款0美元。2016年年初余额0美元,利息收入0美元,本年度支付0美元,年末余额0美元。
v. Notes to the Financial Statements
Notes to the Financial Statements
1. Project overview
In order to promote the protection and management of Amur tiger and its habitats, the State Forestry Administration and the World Bank jointly applied for Landscape Approach to Wildlife Conservation in Northeast Project to the GEF. In principle, the project was approved on Feb. 29, 2012 with the license number of TF0A1988. The planned effective date of the project was on Feb. 15, 2016. The project is expected to be competed by June 30, 2019. The purpose of the project is to help the recipient to restore their threatened biodiversity in the Northeast China (Heilongjiang and Jilin provinces), especially the ecological landscape, by using Amur tiger as a flagship species. The contents of the project include wild animal protection mainstreaming, optimization of the approach to protection of the regional ecosystem, increasing the effectiveness of the protection of habitats in the Northeast ecological region, and reducing the animal conflicts in the ecological region through the coordination and cooperation between various departments (capacity building, strengthening law enforcement, environmental education, and incentive mechanism by promoting communities to participate in protection). The project executing agencies include Jilin Province Forestry Department, Heilongjiang Province Forestry Department, and Heilongjiang Province General Administration of Forest Industry. The project implementation units in Jilin Province include Huanchun Forestry Bureau (including protection zone), Wangqing Forestry Bureau (including protection zone), Tianqiaoling Forestry Bureau, Hunchun Forestry Bureau and Wangqing Forestry Bureau. The total investment of the project is USD 18 million, of which USD 3 million from the grant of GEF and USD 15 million from the counterpart funds. For Jilin Province, the grant of GEF is USD 1.6 million and the counterpart funds are USD 8.76 million. After communication with GEF, it was agreed that the counterpart funds would be implemented in the from of the projects.
2. Consolidation Scope of the Financial Statements
Consolidation scope of the financial statements covers Jilin PMO for Landscape Approach to Wildlife Conservation in Northeast Project.
3. Accounting Policies
3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Methods for the World Bank Financed Project(Caijizi[2000]No.13).
3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal year from January 1 to December 31.
3.3 The accrual basis and the debit/credit double entry bookkeeping method are adopted. RMB is used as the recording currency of bookkeeping.
3.4 The exchange rate adopted in the financial statements was the exchange rate on December 31, 2016 of the People’s Bank of China, which is USD1= RMB 6.9370 yuan.
4. Explanation of Subjects
Since the grant account in the foreign currency hasn’t been opened yet, the grant proceeds haven’t been appropriated yet. By December 31, 2016, there is no balance or actual cost on each item in the financial statements.
4.1 Total Project expenditures
On December 31, 2016, the project expenditure was RMB 18,818,513.70 yuan, and the cumulative expenditures were RMB 18,818,513.70 yuan, which accounted for 27.22% of the total investment plan.
4.2 Cash and Bank
On December 31, 2016, the cash and bank was RMB 1,000,000.00 yuan. And the funds in the Special Account were converted to RMB 0 yuan.
4.3 Prepaid and Receivable
On December 31, 2016, the prepaid and receivable was RMB 0 yuan.
4.4 Project Appropriation Funds
On December 31, 2016, the project appropriation funds were RMB 18,660,234.00 yuan.
The total planned counterpart funds of this project were RMB 60,768,120.00 yuan. By December 31, 2016, RMB 18,660,234.00 yuan of the counterpart funds had been allocated, which accounted for 31.00% of the plan.
4.5 Project Loan
On December 31, 2016, the project loan was RMB 0 yuan, including the GEF grant USD 0, equivalent to RMB 0 yuan.
By December 31, 2016, accumulated RMB 0 yuan of the GEF grant had been withdrawn, accounting for 0% of the total.
4.6 Payable
On December 31, 2016, the payable was RMB 1,158,279.70 yuan.
4.7 Retained Earnings
The balance on December 31, 2016 was RMB 0 yuan.
5. Special Account
The Special Account of this project is set in Changchun Xi’an Road Sub-branch, China Construction Bank, without the account number, and USD as currency Unit. The initial Deposit of the Special Account is USD 0. The beginning balance of 2016 was USD 0. This year the interest earned was USD 0 and the disbursement was USD 0. Thus, the ending balance was USD 0.
三、审计发现的问题及建议
审计发现的问题及建议
除对财务报表进行审计并发表审计意见外,审计中我们还关注了项目执行过程中相关单位国家法规和项目赠款协定遵守情况、内部控制和项目管理情况。本期未发现问题。
III. Audit Findings and Recommendations
Audit Findings and Recommendations
In addition to performing the audit and expressing an opinion on the financial statements, we also make observations with respect to compliance with applicable provisions of state laws and regulations and the grant agreement of the relevant entities, its internal financial control and project management during the project implementing process. We found no issues in 2016.
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