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盘锦市审计局关于亚洲开发银行贷款辽宁小城镇发展示范项目沟帮子镇项目2014年审计报告

发布日期：2016-12-15 浏览次数：465次

 

项目名称：   亚洲开发银行贷款辽宁小城镇发展示范项目

 

（沟帮子子项目—北镇市沟帮子镇老城区巷道改造（11条）道

路、雨水泵站、新区1号路基础设施建设工程）

 

贷 款 号：   2550—PRC

 

 

项目执行单位：北镇市沟帮子镇

 

会计年度：     2014年度

 

 

 

 

 

 

一、审计师意见

 

审计师意见

 

北镇市沟帮子镇基础设施项目管理办公室：

 

根据辽宁省审计厅委托，盘锦市审计局派出审计组，审计了亚洲开发银行贷款辽宁小城镇发展示范项目（沟帮子子项目—北镇市沟帮子镇老城区巷道改造（11条）道路、雨水泵站、新区1号道路基础设施建设工程）2014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等特定目的财务报表。

 

（一）项目执行单位对财务报表的责任

 

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，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，公允反映了亚洲开发银行辽宁小城镇发展示范项目（沟帮子子项目--北镇市沟帮子镇老城区巷道改造（11条）道路、雨水泵站、新区1号道路基础设施建设工程） 2014年12月31日的财务状况及截至该日同年度的财务收支、项目执行情况。

 

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。

 

 

         中华人民共和国辽宁省审计厅沟帮子项目盘锦市审计组

 

                          二O一五年五月二十八日


二、财务报表及财务报表附注

（一） 财务报表附注

 

1、项目情况

 

 亚洲开发银行沟帮子项目建设目标是通过对道路和桥梁的建设，改善交通网络和联通能力以及交通管理水平，从而降低车辆出行的单位排放水平；通过对供水管线的建设，改善城市的居住环境。本项目内容包括：1）9条新的主干道，3条改造的道路和13个老城区改造的巷道；2）1座140米长的桥梁；3）10个新的变压器，33.1公里长的路灯，和824个路灯；4）总长17.8公里的新供水管道；5）1座新的雨水泵站，总长30.6公里的排水管道和城市绿化和景观美化。本项目转贷协议于2010年4月23日签订，项目计划总投资人民币228,747,400.00元，其中：亚洲开发银行贷款13,600,000.00美元,折合人民币为94,139,600.00元。

本次审计是亚洲开发银行沟帮子项目第二标段工程，该项目包括：老城区巷道改造（11条）道路，雨水泵站、新区1号路基础设施配套工程。该标段于2013年6月5日开标，中标价58,599，999.00元，于2013年10月9日签订工程承包合同，工期为18个月。

 

   2、主要会计政策

 

   2.1  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。

   2.2  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。

   2.3  本项目会计核算以”全责发生制”作为记账原则,采用借贷复试记账法记账,以人民币为记账本位币.

   2.4   按照中国人民银行2014年12月31日汇率,即USD1=人民币6.119元。

 

   3、报表科目说明

   3.1 项目支出

   2014年项目支出人民币元115,641,741.73，累计支出人民币115,641,741.73元。占投资计划的50.48%

 

   3.2 货币资金

   2014年12月31日货币资金余额为人民币257,131.95

元，比上年增加人民币251,888.22 元，其中专用账户存款折合人民币0元。

 

   3.3 预付及应收款

   2014年12月31日余额为人民币0元。预付0公司0的费用是0元，应收0公司0的费用0元。

 

   3.4 项目拨款

   2014年12月31日余额为人民币￥68,122,757.03 元，是沟帮子镇政府财政预算、到位的配套资金。项目计划配套资金总额人民币134,607,800.00 元，截至2014年12月31日到位配套人民币68,122,757.03 元，占计划的50.61%，其中沟帮子镇政府财政预算计划配套资金总额人民币134,607,800.000元，累计到位人民币68,122,757.03元，占计划的50.61%；借款计划配套资金总额人民币0元，累计到位人民币0元包括国内银行借款人民币0元和上级拨入投资借款人民币0元，占计划的0 %。

 

    3.5 项目借款

    2014年12月31日余额为人民币48,214,257.88 元，其中：亚洲开发银行贷款额为7,800,579.47 美元，折合人民币48,214,257.88元，。截至2014年12月31日，累计提取亚洲开发银行资金7,800,579.47 美元，占贷款总额的64%。其中：工程类累计提款7,574,188.8 美元，占该类计划的26.99%;货物类累计提款0美元，占该类计划的0%；咨询服务和培训类累计提款140，262.27 美元，占该类计划的56%;利息和承诺费类累计提款101,563.81 美元，占该类计划的6%；

 

  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

 

资 金 平 衡 表

BALANCE SHEET

2014年12月31日

(As of December 31, 2014)

项目名称：辽宁省小城镇发展示范项目—沟帮子子项                                                         

Project Name:Liaonin SmaII Cities and Towns DeveIopment Demonstration  Project-Goubangzi Subcomponent                                           

编报单位：北镇市沟帮子镇基础设施项目管理办公室                         货币单位：人民币元

Prepared by: ×× Project Office                                                  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                                                      

1

38,702,335.20

115,562,393.23

一、项目拨款合计                                                                                                                         Total Project Appropriation Funds                           

28

19,380,000.00

68,122,757.03

    1. 交付使用资产                                                                                                                        Fixed Assets Transferred                                                   

2

-

-

二、项目资本与项目资本公积                                                                                                                Project Capital and Capital Surplus

29

 

 

    2. 待核销项目支出                                                                                                             Construction Expenditures to be Disposed

3

-

-

    其中:捐赠款                                                                                                                        Including: Grants                                                                    

30

 

 

    3. 转出投资                                                                                                                        Investments Transferred-out

4

-

-

三、项目借款合计                                                                                                                           Total Project Loan

31

19,327,578.93

47,696,768.15

    4. 在建工程                                                                                                                 Construction in Progress

5

38,702,335.20

115,562,393.23

    1. 项目投资借款                                                                                                                          Total Project Investment Loan                                                      

32

19,327,578.93

47,696,768.15

二、应收生产单位投资借款                                                                                                             Investment Loan Receivable

6

-

-

    (1) 国外借款                                                                                                                          Foreign Loan

33

19,327,578.93

47,696,768.15

    其中:应收生产单位世行贷款                                                                                                       Including: World Bank Investment Loan Receivable        

7

-

-

其中:国际开发协会                                            Including: IDA

34

 

 

三、拨付所属投资借款                                                                                                                    Appropriation of Investment Loan

8

-

-

           国际复兴开发银行                                                                                                             IBRD               

35

 

 

    其中:拨付世行贷款                                                                                                                 Including :Appropriation of World Bank Investment Loan

9

-

-

           技术合作信贷                                                                                                                 Technical Cooperation                                                  

36

 

 

四、器材                                                                                                                              Equipment                                                              

10

 

 

           联合融资                                                                                                                        Co- Financing

37

-

-

    其中:待处理器材损失                                                                                                                    Including: Equipment Losses in Suspense     

11

 

 

    (2) 国内借款                                                                                                                              Domestic Loan

38

-

-

五、货币资金合计                                                                                                                          Total Cash and Bank                           

12

 

 

    2. 其他借款                                                                                                                                  Other Loan

39

-

-

    1. 银行存款                                                                                                                          Cash in Bank      

13

5243.73

257,131.95

四、上级拨入投资借款                                                                                                                           Appropriation of Investment Loan                                                

40

-

-

     其中:专用账户存款                                                                                                           Including: Special Account          

14

 

 

    其中:拨入世行贷款                                                                                                                   Including: World Bank Loan                                                        

41

-

-

    2. 现金                                                                                                                                    Cash on Hand                                  

15

 

 

五、企业债券资金                                                                                                                                  Bond Fund                                                     

42

-

-

 

六、预付及应收款合计                                                                                                                    Total Prepaid and Receivable                                                

16

 

 

六、待冲项目支出                                                                                                                            Construction Expenditures to be Offset                                                    

43

-

-

    其中:应收世行贷款利息                                                                                                          Including: World Bank Loan Interest Receivable

17

-

-

七、应付款合计                                                                                                                               Total Payable                                                    

44

 

 

        应收世行贷款承诺费                                                                                                              World Bank Loan Commitment Fee Receivable                                                  

18

-

-

    其中:应付世行贷款利息                                                                                                             Including: World Bank Loan Interest Payable                                                 

45

-

-

       应收世行贷款资金占用费                                                                                                              World Bank Loan Service- Fee Receivable                           

19

-

-

        应付世行贷款承诺费                                                                                                                                 World Bank Loan Commitment Fee Payable                                                    

46

-

-

七、有价证券                                                                                                                              Marketable Securities                                                          

20

-

-

     应付世行贷款资金占用费                                                                                                         World Bank Loan Service Fee Payable                                          

47

-

-

八、固定资产合计                                                                                                                         Total Fixed Assets                                                    

21

 

 

八、未交款合计                                                                                                                                Other Payables

48

-

-

    固定资产原价                                                                                                                           Fixed Assets, Cost      

22

 

 

九、上级拨入资金                                                                                                                    Appropriation of Fund                                                        

49

-

-

      减:累计折旧                                                                                                                             Less: Accumulated Depreciation                                        

23

 

 

十、留成收入                                                                                                                            Retained Earnings                            

50

 

 

    固定资产净值                                                                                                    Fixed Assets, Net                                                       

24

 

 

 

　

-

-

    固定资产清理                                                                                                                          Fixed Assets Pending Disposal                            

25

-

-

　

　

-

-

待处理固定资产损失                                                                                                               Fixed Assets Losses in Suspense                           

26

-

-

　

　

-

-

资金占用合计                                                                                                                           Total Application of Fund                              

27

38,707,578.93

115,819,525.18

资金来源合计                                                                                                                               Total Sources of Fund                                                                                                   

51

38,707,578.93

115,819,525.18

 

 

 

 

 

 

 

 

 

 

（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 Ⅰ

本期截至2014年12月31日

(For the period ended December 31, 2014）

 

项目名称：辽宁省小城镇发展示范项目 —沟帮子子项                                                            

Project Name: ×××× Project Financed by the World Bank                                                  

编报单位：北镇市沟帮子镇基础设施项目管理办公室                                             

 货币单位：人民币元

Prepared by: ×× Project Office                                            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                                                                                                  

84,156,971.80

77,419,156.60

91.99%

228,747,400.00

115,819,525.18

50.63%

一、 国际金融组织贷款  

International Financing                                                                                                               

43,761,625.37

28,676,399.57

65.52%

94,139,600.00

47,696,768.15

50.66%

  1. 亚洲开发银行

ADB                                                                                                                       

43,761,625.37

28,676,399.57

65.52%

94,139,600.00

47,696,768.15

50.66%

二、配套资金

Counterpart Financing                                                                                                                       

40,395,346.40

48,742,757.03

120.66%

134,607,800.00

68,122,757.03

50.61%

资金运用合计（按项目内容）

Total Application of Funds  (by Project Component)                                                                                                                             

84,156,971.80

77,162,024.65

91.68%

228,747,400.00

115,562,393.23

50.51%

1.综合服务

Comprehensive Services

 

 

 

 

 

 

2.家庭社区参与和教育

Family and Community

Participation and Education

 

 

 

 

 

 

3.卫生服务管理和管理信息系统

Management of MCH

Services and MIS

 

 

 

 

 

 

4.卫生人员培训

Health Workers Training

 

 

 

 

 

 

5.医疗财务援助

Medical Financial Assistance

 

 

 

 

 

 

6.机构建设

Policy Development and

Institution Building

 

 

 

 

 

 

7.其他

Others                                                                                                                                                       

 

 

 

 

 

 

差异  

Difference                                                                                                                                 

 

 

 

 

 

 

1. 应收款变化

Change in Receivables                                                                                                                            

 

 

 

 

 

 

2. 应付款变化

Change in Payables                                                                                                                          

 

 

 

 

 

 

3. 货币资金变化

Change in Cash and Bank                                                                                                                       

 

257,131.95

 

 

257,131.9

 

4. 其它    

Other                                                                                                                               

 

 

 

 

 

 

项 目 进 度 表（二）

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至2014年12月31日

(For the period ended December 31, 2013）

 

项目名称：辽宁省小城镇发展示范项目—沟帮子子项 

Project Name: ×××× Project Financed by the World Bank                                                                                     

编报单位：北镇市沟帮子镇基础设施项目管理办公室                                                                           货币单位：人民币元

Prepared by: ×× Project Office                                                                                               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. 沟帮子子项

Comprehensive Services

115,562,393.23

 

 

 

 

115,562,393.23

-

-

2. 家庭社区参与和教育

Family and Community Participation and Education

 

 

 

 

 

 

-

-

3. 卫生服务管理和管理信息系统

Management of MCH Services and MIS

 

 

 

 

 

 

-

-

4. 卫生人员培训

Health Workers Training

 

 

 

 

 

 

-

-

5. 医疗财务援助

Medical Financial Assistance

 

 

 

 

 

 

-

-

6. 机构建设  

Policy Development and Institution Building

 

 

 

 

 

 

-

-

7. 其他

Others

 

 

 

 

 

 

-

-

合计

Total

115,562,393.23

 

-

-

-

115,562,393.23

 

-

（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2014年12月31日

(For the period ended December 31, 2013）

           项目名称：  辽宁省小城镇发展示范项目 —沟帮子子项                                                                                                  

Project Name: ×××× Project Financed by the World Bank                                                                            

              编报单位：北镇市沟帮子镇基础设施项目管理办公室                                                      货币单位：美元/人民币元

Prepared by: ×× Project Office                                                                     Currency Unit: USD/ 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

RMB

1. 工程

Civil Works

10,273,570.00

4,580,124.93.

28,081,558.91

7,574,188.80

47,039,073.09

2. 货物

   Goods

 

 

 

 

 

3. 利息和承诺费

Training

1,578,030.00

31,550.14

      193,055.32

       118,991.61

725,836.15

4.  咨询服务

Consulting Service

248,400.00

12,939.60

79,177.41

    102,813.91

      627,132.09

5. 专用账户

Special Account

 

 

 

 

 

总计

Total

12,100,000.00

   4,624,614.67

28,353,791.64

    7,795,994.32

48,392,041.33

          

三、审计发现问题及建议

 

    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贷款协定遵守情况、内部控制和项目管理情况、项目绩效及上年度审计建议整改落实情况。我们发现存在如下问题：

    （一）国外贷援款项目在建工程项目交付使用后，未报送同级财政部门审查确认

     项目工程交付使用后，未报送同级财政部门审查确认。2014年“在建工程”余额中，发现第一标段2#-10#路项

目工程，2012年度已建成并交付使用的4，036.9万元的工程项目，2014年已办理完竣工决算手续，但未报送同级财政部门审查确认，不符合财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）第四十条 “ 项目完工后，项目单位应进行各项资产清理造册，编制项目竣工报告、清理期间收支报表，报送同级财政部门审查确认”的规定。

    上述做法违反了财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）第四十条 “ 项目完工后，项目单位应进行各项资产清理造册，编制项目竣工报告、清理期间收支报表，报送同级财政部门审查确认”的规定。审计建议，沟帮子项目办应严格执行国家政策，要抓紧做好各项资产清理造册等工作，限期报送同级财政部门审查确认。

  （二）设备采购未到位，项目工程拖期。

  2013年10月9日项目办与辽宁交通建设集团有限公司（以下称施工单位）签订第二标段老城区巷道改造11条道路及雨水泵站项目工程价值为5，860万元的承包合同，工期为18个月（2015年4月9日到期）。2014年末，项目办已拨付施工单位85%项目工程款。按照合同约定，项目中的雨水泵站设备采购及安装由项目施工单位负责组织采购并安装。施工单位在2015年1月15日与上海东方泵业集团签订雨水泵站设备采购及安装购货合同，合同金额98万元（合同条款规定合同签订7日内预付设备款30%，设备生产完成付款40%，设备到场并安装调试完毕付款25%，质保金5%）。施工单位只预付设备款的30%，其余款项未支付。至2015年5月末，该项目采购的雨水泵站相关设备尚未到位,造成项目工程拖期，不符合财政部《外国政府贷款采购工作管理办法》（财金〔2009〕157号）第七条“项目单位应当按照国家法律法规、贷款法律文件和本办法，组织实施贷款项目，开展贷款采购和合同执行工作；保证采购内容与可行性研究报告等批复以及经贷款方确定的采购清单一致”的规定。

 审计建议，项目办要采取有效措施，督促施工单位积极履行合同，限期实施雨水泵站项目安装调试作业，严格执行项目工程承包合同。

   

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盘锦市审计局关于亚洲开发银行贷款辽宁小城镇发展示范项目沟帮子镇项目2014年审计报告

发布日期：2016-12-15 浏览次数：465次

　 

项目名称：   亚洲开发银行贷款辽宁小城镇发展示范项目

 

（沟帮子子项目—北镇市沟帮子镇老城区巷道改造（11条）道

路、雨水泵站、新区1号路基础设施建设工程）

 

贷 款 号：   2550—PRC

 

 

项目执行单位：北镇市沟帮子镇

 

会计年度：     2014年度

 

 

 

 

 

 

一、审计师意见

 

审计师意见

 

北镇市沟帮子镇基础设施项目管理办公室：

 

根据辽宁省审计厅委托，盘锦市审计局派出审计组，审计了亚洲开发银行贷款辽宁小城镇发展示范项目（沟帮子子项目—北镇市沟帮子镇老城区巷道改造（11条）道路、雨水泵站、新区1号道路基础设施建设工程）2014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等特定目的财务报表。

 

（一）项目执行单位对财务报表的责任

 

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，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，公允反映了亚洲开发银行辽宁小城镇发展示范项目（沟帮子子项目--北镇市沟帮子镇老城区巷道改造（11条）道路、雨水泵站、新区1号道路基础设施建设工程） 2014年12月31日的财务状况及截至该日同年度的财务收支、项目执行情况。

 

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。

 

 

         中华人民共和国辽宁省审计厅沟帮子项目盘锦市审计组

 

                          二O一五年五月二十八日


二、财务报表及财务报表附注

（一） 财务报表附注

 

1、项目情况

 

 亚洲开发银行沟帮子项目建设目标是通过对道路和桥梁的建设，改善交通网络和联通能力以及交通管理水平，从而降低车辆出行的单位排放水平；通过对供水管线的建设，改善城市的居住环境。本项目内容包括：1）9条新的主干道，3条改造的道路和13个老城区改造的巷道；2）1座140米长的桥梁；3）10个新的变压器，33.1公里长的路灯，和824个路灯；4）总长17.8公里的新供水管道；5）1座新的雨水泵站，总长30.6公里的排水管道和城市绿化和景观美化。本项目转贷协议于2010年4月23日签订，项目计划总投资人民币228,747,400.00元，其中：亚洲开发银行贷款13,600,000.00美元,折合人民币为94,139,600.00元。

本次审计是亚洲开发银行沟帮子项目第二标段工程，该项目包括：老城区巷道改造（11条）道路，雨水泵站、新区1号路基础设施配套工程。该标段于2013年6月5日开标，中标价58,599，999.00元，于2013年10月9日签订工程承包合同，工期为18个月。

 

   2、主要会计政策

 

   2.1  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。

   2.2  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。

   2.3  本项目会计核算以”全责发生制”作为记账原则,采用借贷复试记账法记账,以人民币为记账本位币.

   2.4   按照中国人民银行2014年12月31日汇率,即USD1=人民币6.119元。

 

   3、报表科目说明

   3.1 项目支出

   2014年项目支出人民币元115,641,741.73，累计支出人民币115,641,741.73元。占投资计划的50.48%

 

   3.2 货币资金

   2014年12月31日货币资金余额为人民币257,131.95

元，比上年增加人民币251,888.22 元，其中专用账户存款折合人民币0元。

 

   3.3 预付及应收款

   2014年12月31日余额为人民币0元。预付0公司0的费用是0元，应收0公司0的费用0元。

 

   3.4 项目拨款

   2014年12月31日余额为人民币￥68,122,757.03 元，是沟帮子镇政府财政预算、到位的配套资金。项目计划配套资金总额人民币134,607,800.00 元，截至2014年12月31日到位配套人民币68,122,757.03 元，占计划的50.61%，其中沟帮子镇政府财政预算计划配套资金总额人民币134,607,800.000元，累计到位人民币68,122,757.03元，占计划的50.61%；借款计划配套资金总额人民币0元，累计到位人民币0元包括国内银行借款人民币0元和上级拨入投资借款人民币0元，占计划的0 %。

 

    3.5 项目借款

    2014年12月31日余额为人民币48,214,257.88 元，其中：亚洲开发银行贷款额为7,800,579.47 美元，折合人民币48,214,257.88元，。截至2014年12月31日，累计提取亚洲开发银行资金7,800,579.47 美元，占贷款总额的64%。其中：工程类累计提款7,574,188.8 美元，占该类计划的26.99%;货物类累计提款0美元，占该类计划的0%；咨询服务和培训类累计提款140，262.27 美元，占该类计划的56%;利息和承诺费类累计提款101,563.81 美元，占该类计划的6%；

 

  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

 

资 金 平 衡 表

BALANCE SHEET

2014年12月31日

(As of December 31, 2014)

项目名称：辽宁省小城镇发展示范项目—沟帮子子项                                                         

Project Name:Liaonin SmaII Cities and Towns DeveIopment Demonstration  Project-Goubangzi Subcomponent                                           

编报单位：北镇市沟帮子镇基础设施项目管理办公室                         货币单位：人民币元

Prepared by: ×× Project Office                                                  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                                                      

1

38,702,335.20

115,562,393.23

一、项目拨款合计                                                                                                                         Total Project Appropriation Funds                           

28

19,380,000.00

68,122,757.03

    1. 交付使用资产                                                                                                                        Fixed Assets Transferred                                                   

2

-

-

二、项目资本与项目资本公积                                                                                                                Project Capital and Capital Surplus

29

 

 

    2. 待核销项目支出                                                                                                             Construction Expenditures to be Disposed

3

-

-

    其中:捐赠款                                                                                                                        Including: Grants                                                                    

30

 

 

    3. 转出投资                                                                                                                        Investments Transferred-out

4

-

-

三、项目借款合计                                                                                                                           Total Project Loan

31

19,327,578.93

47,696,768.15

    4. 在建工程                                                                                                                 Construction in Progress

5

38,702,335.20

115,562,393.23

    1. 项目投资借款                                                                                                                          Total Project Investment Loan                                                      

32

19,327,578.93

47,696,768.15

二、应收生产单位投资借款                                                                                                             Investment Loan Receivable

6

-

-

    (1) 国外借款                                                                                                                          Foreign Loan

33

19,327,578.93

47,696,768.15

    其中:应收生产单位世行贷款                                                                                                       Including: World Bank Investment Loan Receivable        

7

-

-

其中:国际开发协会                                            Including: IDA

34

 

 

三、拨付所属投资借款                                                                                                                    Appropriation of Investment Loan

8

-

-

           国际复兴开发银行                                                                                                             IBRD               

35

 

 

    其中:拨付世行贷款                                                                                                                 Including :Appropriation of World Bank Investment Loan

9

-

-

           技术合作信贷                                                                                                                 Technical Cooperation                                                  

36

 

 

四、器材                                                                                                                              Equipment                                                              

10

 

 

           联合融资                                                                                                                        Co- Financing

37

-

-

    其中:待处理器材损失                                                                                                                    Including: Equipment Losses in Suspense     

11

 

 

    (2) 国内借款                                                                                                                              Domestic Loan

38

-

-

五、货币资金合计                                                                                                                          Total Cash and Bank                           

12

 

 

    2. 其他借款                                                                                                                                  Other Loan

39

-

-

    1. 银行存款                                                                                                                          Cash in Bank      

13

5243.73

257,131.95

四、上级拨入投资借款                                                                                                                           Appropriation of Investment Loan                                                

40

-

-

     其中:专用账户存款                                                                                                           Including: Special Account          

14

 

 

    其中:拨入世行贷款                                                                                                                   Including: World Bank Loan                                                        

41

-

-

    2. 现金                                                                                                                                    Cash on Hand                                  

15

 

 

五、企业债券资金                                                                                                                                  Bond Fund                                                     

42

-

-

 

六、预付及应收款合计                                                                                                                    Total Prepaid and Receivable                                                

16

 

 

六、待冲项目支出                                                                                                                            Construction Expenditures to be Offset                                                    

43

-

-

    其中:应收世行贷款利息                                                                                                          Including: World Bank Loan Interest Receivable

17

-

-

七、应付款合计                                                                                                                               Total Payable                                                    

44

 

 

        应收世行贷款承诺费                                                                                                              World Bank Loan Commitment Fee Receivable                                                  

18

-

-

    其中:应付世行贷款利息                                                                                                             Including: World Bank Loan Interest Payable                                                 

45

-

-

       应收世行贷款资金占用费                                                                                                              World Bank Loan Service- Fee Receivable                           

19

-

-

        应付世行贷款承诺费                                                                                                                                 World Bank Loan Commitment Fee Payable                                                    

46

-

-

七、有价证券                                                                                                                              Marketable Securities                                                          

20

-

-

     应付世行贷款资金占用费                                                                                                         World Bank Loan Service Fee Payable                                          

47

-

-

八、固定资产合计                                                                                                                         Total Fixed Assets                                                    

21

 

 

八、未交款合计                                                                                                                                Other Payables

48

-

-

    固定资产原价                                                                                                                           Fixed Assets, Cost      

22

 

 

九、上级拨入资金                                                                                                                    Appropriation of Fund                                                        

49

-

-

      减:累计折旧                                                                                                                             Less: Accumulated Depreciation                                        

23

 

 

十、留成收入                                                                                                                            Retained Earnings                            

50

 

 

    固定资产净值                                                                                                    Fixed Assets, Net                                                       

24

 

 

 

　

-

-

    固定资产清理                                                                                                                          Fixed Assets Pending Disposal                            

25

-

-

　

　

-

-

待处理固定资产损失                                                                                                               Fixed Assets Losses in Suspense                           

26

-

-

　

　

-

-

资金占用合计                                                                                                                           Total Application of Fund                              

27

38,707,578.93

115,819,525.18

资金来源合计                                                                                                                               Total Sources of Fund                                                                                                   

51

38,707,578.93

115,819,525.18

 

 

 

 

 

 

 

 

 

 

（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 Ⅰ

本期截至2014年12月31日

(For the period ended December 31, 2014）

 

项目名称：辽宁省小城镇发展示范项目 —沟帮子子项                                                            

Project Name: ×××× Project Financed by the World Bank                                                  

编报单位：北镇市沟帮子镇基础设施项目管理办公室                                             

 货币单位：人民币元

Prepared by: ×× Project Office                                            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                                                                                                  

84,156,971.80

77,419,156.60

91.99%

228,747,400.00

115,819,525.18

50.63%

一、 国际金融组织贷款  

International Financing                                                                                                               

43,761,625.37

28,676,399.57

65.52%

94,139,600.00

47,696,768.15

50.66%

  1. 亚洲开发银行

ADB                                                                                                                       

43,761,625.37

28,676,399.57

65.52%

94,139,600.00

47,696,768.15

50.66%

二、配套资金

Counterpart Financing                                                                                                                       

40,395,346.40

48,742,757.03

120.66%

134,607,800.00

68,122,757.03

50.61%

资金运用合计（按项目内容）

Total Application of Funds  (by Project Component)                                                                                                                             

84,156,971.80

77,162,024.65

91.68%

228,747,400.00

115,562,393.23

50.51%

1.综合服务

Comprehensive Services

 

 

 

 

 

 

2.家庭社区参与和教育

Family and Community

Participation and Education

 

 

 

 

 

 

3.卫生服务管理和管理信息系统

Management of MCH

Services and MIS

 

 

 

 

 

 

4.卫生人员培训

Health Workers Training

 

 

 

 

 

 

5.医疗财务援助

Medical Financial Assistance

 

 

 

 

 

 

6.机构建设

Policy Development and

Institution Building

 

 

 

 

 

 

7.其他

Others                                                                                                                                                       

 

 

 

 

 

 

差异  

Difference                                                                                                                                 

 

 

 

 

 

 

1. 应收款变化

Change in Receivables                                                                                                                            

 

 

 

 

 

 

2. 应付款变化

Change in Payables                                                                                                                          

 

 

 

 

 

 

3. 货币资金变化

Change in Cash and Bank                                                                                                                       

 

257,131.95

 

 

257,131.9

 

4. 其它    

Other                                                                                                                               

 

 

 

 

 

 

项 目 进 度 表（二）

SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENT Ⅱ

本期截至2014年12月31日

(For the period ended December 31, 2013）

 

项目名称：辽宁省小城镇发展示范项目—沟帮子子项 

Project Name: ×××× Project Financed by the World Bank                                                                                     

编报单位：北镇市沟帮子镇基础设施项目管理办公室                                                                           货币单位：人民币元

Prepared by: ×× Project Office                                                                                               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. 沟帮子子项

Comprehensive Services

115,562,393.23

 

 

 

 

115,562,393.23

-

-

2. 家庭社区参与和教育

Family and Community Participation and Education

 

 

 

 

 

 

-

-

3. 卫生服务管理和管理信息系统

Management of MCH Services and MIS

 

 

 

 

 

 

-

-

4. 卫生人员培训

Health Workers Training

 

 

 

 

 

 

-

-

5. 医疗财务援助

Medical Financial Assistance

 

 

 

 

 

 

-

-

6. 机构建设  

Policy Development and Institution Building

 

 

 

 

 

 

-

-

7. 其他

Others

 

 

 

 

 

 

-

-

合计

Total

115,562,393.23

 

-

-

-

115,562,393.23

 

-

（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2014年12月31日

(For the period ended December 31, 2013）

           项目名称：  辽宁省小城镇发展示范项目 —沟帮子子项                                                                                                  

Project Name: ×××× Project Financed by the World Bank                                                                            

              编报单位：北镇市沟帮子镇基础设施项目管理办公室                                                      货币单位：美元/人民币元

Prepared by: ×× Project Office                                                                     Currency Unit: USD/ 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

RMB

1. 工程

Civil Works

10,273,570.00

4,580,124.93.

28,081,558.91

7,574,188.80

47,039,073.09

2. 货物

   Goods

 

 

 

 

 

3. 利息和承诺费

Training

1,578,030.00

31,550.14

      193,055.32

       118,991.61

725,836.15

4.  咨询服务

Consulting Service

248,400.00

12,939.60

79,177.41

    102,813.91

      627,132.09

5. 专用账户

Special Account

 

 

 

 

 

总计

Total

12,100,000.00

   4,624,614.67

28,353,791.64

    7,795,994.32

48,392,041.33

          

三、审计发现问题及建议

 

    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贷款协定遵守情况、内部控制和项目管理情况、项目绩效及上年度审计建议整改落实情况。我们发现存在如下问题：

    （一）国外贷援款项目在建工程项目交付使用后，未报送同级财政部门审查确认

     项目工程交付使用后，未报送同级财政部门审查确认。2014年“在建工程”余额中，发现第一标段2#-10#路项

目工程，2012年度已建成并交付使用的4，036.9万元的工程项目，2014年已办理完竣工决算手续，但未报送同级财政部门审查确认，不符合财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）第四十条 “ 项目完工后，项目单位应进行各项资产清理造册，编制项目竣工报告、清理期间收支报表，报送同级财政部门审查确认”的规定。

    上述做法违反了财政部《国际金融组织贷款赠款项目财务管理暂行办法》（财际〔2011〕10号）第四十条 “ 项目完工后，项目单位应进行各项资产清理造册，编制项目竣工报告、清理期间收支报表，报送同级财政部门审查确认”的规定。审计建议，沟帮子项目办应严格执行国家政策，要抓紧做好各项资产清理造册等工作，限期报送同级财政部门审查确认。

  （二）设备采购未到位，项目工程拖期。

  2013年10月9日项目办与辽宁交通建设集团有限公司（以下称施工单位）签订第二标段老城区巷道改造11条道路及雨水泵站项目工程价值为5，860万元的承包合同，工期为18个月（2015年4月9日到期）。2014年末，项目办已拨付施工单位85%项目工程款。按照合同约定，项目中的雨水泵站设备采购及安装由项目施工单位负责组织采购并安装。施工单位在2015年1月15日与上海东方泵业集团签订雨水泵站设备采购及安装购货合同，合同金额98万元（合同条款规定合同签订7日内预付设备款30%，设备生产完成付款40%，设备到场并安装调试完毕付款25%，质保金5%）。施工单位只预付设备款的30%，其余款项未支付。至2015年5月末，该项目采购的雨水泵站相关设备尚未到位,造成项目工程拖期，不符合财政部《外国政府贷款采购工作管理办法》（财金〔2009〕157号）第七条“项目单位应当按照国家法律法规、贷款法律文件和本办法，组织实施贷款项目，开展贷款采购和合同执行工作；保证采购内容与可行性研究报告等批复以及经贷款方确定的采购清单一致”的规定。

 审计建议，项目办要采取有效措施，督促施工单位积极履行合同，限期实施雨水泵站项目安装调试作业，严格执行项目工程承包合同。

   

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