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来源：　　作者：王晓宁
编写世界银行贷款项目审计报告应注意的几个问题　 按审计署和自治区审计厅的文件规定，自２００１年起，我区各级审计机关对世界银行贷款项目审计所出具的审计报告，一律按新的规范编写。新规范要求审计机关及其派出的审计组出具或提出的世界银行贷款项目审计报告，均不分对内报告和对外报告，以内外合一的审计报告同时满足审计监督和审计公证的需要。内外合一有形式上的，也有内容上的。形式上的内外合一，是指审计机关在审计同一个世界银行贷款项目所出具的审计结论，不再采取国内用“审计意见书”，对国外用“审计报告”，而是统一采用“审计报告（代审计意见书）”的形式，同时满足对内、对外的需要。内容上的内外合一，是要求审计机关在审计报告中真实反映审计情况，如实披露审计发现的问题，同一个项目，不允许出具对内、对外两种内容不同的审计结论。审计报告的内外合一，是我国国家审计在涉外项目审计方面的一次重要改革。这一改革，将我国以真实性、合法性、效益性为基础的国家审计规范，与以审查、评价会计报表为基础的国际审计规范进行了融合。国家审计同时行使审计监督和审计公证双重职能。新规范审计报告既包括了“审计师意见”、“财务报表”和“财务报表说明”这三项符合国际审计准则的内容，对项目财务报表的真(本文共计3页)　　　　　　　　　　
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iframe(src='///ns.html?id=GTM-T947SH', height='0', width='0', style='display: visibility:')新的世行贷款项目审计报告如何编制_百度知道
新的世行贷款项目审计报告如何编制
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这个问题有两方面做答。一是社会中介机构出具审计报告时应注意的问题
　　对世界银行贷款项目的审计,一般是对特定目的财务报表审计并发表意见,即对项目资金平衡表、项目进度表、信贷协定执 行情况表、专用帐户收支表及财务报表说明的审计,因此,对财务报表的审计在整个审计过程中占有举足轻重的作用,对所有的会计科目的审计,最终都要落实到对财务报表的审计。在具体审计中应注意以下几点 :
　　1、不能只注重会计科目的审计而忽略了对财务报表的审计,尤其不要忽略对财务报表说明的审计。对财务报表要进行审计,要形成审计工作底稿,要一表一稿,对需调整的报表事项,也要形成工作底稿。《指南》为我们提供了较好的工作底稿格式。
　　2、在对特定目的财务报表进行审计时,要注意审核表内、表间的勾稽关系,尤其要...
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出门在外也不愁世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目2013年度财务收支和项目执行情况审计结果
发布日期： 09:52:31浏览次数：字号：[
世界银行贷款浙江省钱塘江流域小城镇
环境综合治理项目2013年度财务
收支和项目执行情况审计结果
（2014年11月28日公告）
根据《中华人民共和国审计法》规定和审计署授权，2014年3月至6月，浙江省审计厅对浙江省城建环保项目办公室（以下简称省项目办）执行的世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目2013年度财务收支和项目执行情况进行了审计。现将审计结果公告如下：
一、基本情况
世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目于日签字生效，贷款号8001-CH，计划总投资14.59亿元，其中利用世界银行贷款1亿美元。项目分供水、污水处理及垃圾填埋等12个子项，分别布置于浙江省钱塘江沿岸8个县（市、区），项目建设期6年。
截至2013年12月底，该项目累计完成投资56843.3万元，占项目总投资38.96%；累计向世行提款4732万美元（折合人民币28850.56万元），占贷款总额47.32%；今年审计子项目5个，占全部子项目的41.67%。审计认为，该项目2013年度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，公允反映了世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目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。
二、审计发现的主要问题及整改情况
审计发现，相关子项目执行单位在财务基础工作和项目管理方面存在四个问题：一是桐庐县项目办会计核算不规范，财务基础工作薄弱；二是建德市城东污水处理厂二期工程、桐庐县江南镇污水管网工程进度滞后；三是桐庐江南镇污水管网项目工程设计签约不规范，实际设计单位不具备相应资质；四是建德市子项目征地拆迁及移民安置工作进展缓慢。
对上述问题，省项目办及各有关子项目单位积极采取措施进行整改，并完善健全了相关制度。其中：桐庐县项目办对不规范会计核算进行了调账更正，对相关凭证进行复核和补签；建德市项目办、桐庐县项目办分别采取措施加快了项目进度，截至公告日建德市城东污水处理厂污水主干管二期工程（WWJD2C合同包）已完工、厂区扩建土建（WWJD1C合同包）已完成招投标工作进入施工阶段，桐庐县江南镇污水管网工程已完成征地拆迁工作；桐庐县项目办已要求中标单位浙江大学建筑设计研究院对现有图纸进行了全面审核，并出具了原设计符合规范的证明；建德市项目办加快子项征地拆迁及移民安置进度，截至公告日29户移民拆迁安置已完成27户。浙江省审计厅将继续跟踪相关问题的整改落实。
&&& 世界银行贷款浙江省钱塘江流域小城镇环境综合治&&&
&&&&&&&&& 理项目审计报告（浙审外报〔2014〕28号）
中华人民共和国浙江省审计厅
&Zhejiang Provincial Audit Office of the People's Republic of
审& 计& 报& 告
Audit Report
浙审外报〔2014〕28号
ZHENJIANG AUDIT REPORT 〔2014〕NO.28
项目名称： 世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目
Project Name:& Zhejiang Qiantang River Basin Small Town Environment Project Financed by the World Bank
贷 款 号：&&& 8001-CH
Loan No. :&&&& 8001-CH
项目执行单位：浙江省城建环保项目办公室
Project Entity:& Zhejiang Urban Environment Project Office
会计年度：&& &&2013
Accounting Year：2013
一、审计师意见............................................................................. 6
I. Auditor's Opinion......................................................................... 8
二、财务报表及财务报表附注..................................................... 11
Ⅱ. Financial Statements and Notes to the Financial Statements....... 11
（一）资金平衡表............................................................... 11
i. Balance Sheet..................................................................... 11
（二）项目进度表............................................................... 13
ii. Summary of Sources and Uses of Funds by Project Component............................................................................................. 13
（三）贷款协定执行情况表................................................ 15
iii. Statement of Implementation of Loan Agreement.............. 15
（四）专用账户报表............................................................ 16
iv. Special Account Statement................................................ 16
（五）财务报表附注............................................................ 18
v. Notes to the Financial Statements....................................... 23
三、审计发现的问题及建议......................................................... 28
III. Audit Findings and Recommendations....................................... 31
一、审计师意见
审计师意见
浙江省城建环保项目办公室：
我们审计了世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目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6页至第22页）。
（一）浙江省城建环保项目办公室及浙江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浙江省财政厅的责任，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浙江省钱塘江流域小城镇环境综合治理项目 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
我们还审查了本期内报送给世界银行的第5至6号提款申请书及所附资料。我们认为，这些资料均符合贷款协定的要求，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。
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 中华人民共和国浙江省审计厅
地址：中国浙江省杭州市体育场路555号
邮政编码：310007
电话：86-571-
传真：86-571-
I. Auditor's Opinion
Auditor's Opinion
To Zhejiang Urban Environment Project Office
We have audited the special purpose financial statements (from page 6 to page 22) of Zhejiang Qiantang River Basin Small Town Environment Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2013, 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.
Zhejiang Urban Environment Project Office and Zhejiang 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 Zhejiang 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 pr
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.
In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Zhejiang Qiantang River Basin Small Town Environment Project financed by the World Bank as of December 31, 2013, 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 from No.5 to No.6, and the attached documents submitted to the World 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.
Zhejiang Provincial Audit Office of the People's Republic of China
June 27 , 2014
Address: No. 555 Tiyuchang Road, Hangzhou, Zhejiang, P.R. China
Postcode: 310007
Tel.: 86-571-
Fax: 86-571-
The English translation is for the conveni 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
资 金 平 衡 表
BALANCE SHEET
(As of December 31, 2013)
项目名称：世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank
编报单位：浙江省城建环保项目办公室&&&&&&&&&&&&&&&&&&&&&&&& 货币单位：人民币元
prepared by:Zhejiang Urban Environment Project Office&&&&&&&&& &&Currency Unit: RMB Yuan
（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
本期截至日
(For the period ended December 31, 2013）
项目名称：世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank
编报单位：浙江省城建环保项目办公室&&&&&&&&&&&&&&&&&&&&&&&& 货币单位：人民币元
prepared by:Zhejiang Urban Environment Project Office&&&&&&&&& &&Currency Unit: RMB Yuan
项 目 进 度 表（二）
SUMMARY OF SOURCES AND USES OF FUNDS
BY PROJECT COMPONENT Ⅱ
本期截至日
(For the period ended December 31, 2013）
项目名称：世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank
编报单位：浙江省城建环保项目办公室&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&货币单位：人民币元
prepared by:Zhejiang Urban Environment Project Office&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&Currency Unit: RMB Yuan
（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
本期截至日
(For the period ended December 31, 2013）
项目名称：世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank
编报单位：浙江省城建环保项目办公室&&&&&&&&&&&&&&&&&&&&&&&& 货币单位：美元/人民币元
prepared by:Zhejiang Urban Environment Project Office&&&&&&&&& &&&&Currency Unit: USD/ RMB Yuan
（四）专用账户报表
iv. Special Account Statement
专 用 账 户 报 表
SPECIAL ACCOUNT STATEMENT
本期截至日
(For the period ended December 31, 2013）
项目名称：世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
Project Name：Zhejiang Qiantang River Basin Small Town Environment Project Financed By the World Bank
开户银行名称：浙商银行杭州分行
Depository Bank: China Zheshang Bank Hangzhou Branch
贷款号：8001-CHA& &&&&&&&&&&&&&&&&&&&&&&&&&&&
Loan No.&& 8001-CHA
Account No. :
编报单位：浙江省财政厅&&&&&&&&&&&&&&&&& &&&&&&&prepared by:Finance Bureau of Zhejiang Province
货币种类：美元
Currency: USD
（五）财务报表附注
财务报表附注
1.项目概况
世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目，贷款号为8001-CH，日签字，同年5月6日生效，项目关账日日。项目旨在通过新建和改造浙江省钱塘江流域部分小城镇的供水设施、污水处理和固废收集，改善沿江中心镇的生态环境，提高基础设施覆盖率和居民生活质量。项目计划总投资14.69亿元人民币，其中利用世行贷款1亿美元。项目建设期6年（），具体包括11个子项：
诸暨市青山水厂及配套管网工程。项目将改善诸暨市大唐、草塔、王家井、牌头、安华等5个镇的供水服务。新建：钢制原水输送主干管0.5公里的青山水厂一座，设计能力4万吨/日；输配水管47公里及泵站一座，设计能力1.5万吨/日。
金华市婺城区汤溪水厂及供水管网工程。项目将改善婺城区汤溪、洋埠、罗埠、蒋堂、莘畈等4镇1乡的供水服务。投资由世行贷款和非世行贷款两部分组成。世行贷款部分将新建自莘畈水库的钢制重力引水管0.5公里；设计能力5万吨/日的汤溪水厂一座；净水输送主干管12.8公里。非世行贷款部分将新建500立方米高位清水池一座及3.2公里干管；汤溪镇二级输配水管网15.2公里；蒋堂镇二级输配水管网24.4公里。
建德市城东污水处理厂二期工程。项目将新建污水收集管网24公里；将现有3万吨/日的城东污水处理厂扩容至4.9万吨/日，并新建4.9万吨/日污水深度处理设施；提升泵站一座，设计能力4500吨/日。
衢州市城东污水处理厂及配套管网工程和衢江区霞飞路以西建成区块污（雨）水管网改造工程。项目投资由两部分组成。部分I为世行贷款，部分II为非世行贷款。世行贷款部分将新建污水管网9.6公里，雨水管网10.5公里；城东污水处理厂一座，设计能力2万吨/日；霞飞路以西13条道路铺设污水管道30.8公里，铺设雨水管道22公里。非世行贷款部分将在振兴西路和通江路铺设污水管道4.2公里，铺设雨水管道3公里。
兰溪市游埠镇污水处理(一期)工程和游埠古镇基础设施项目。游埠污水处理（一期）工程包括：污水处理厂一座，处理能力5,000吨/日（远期10,000吨/日），配套管网12公里，建成后排放标准为一级B。游埠古镇基础设施项目建设包括新城区1.5公里道路和配套雨、污管网；修建古街道路、排水设施，长约1,700米，部分建筑外立面修复；对740米长游埠溪河道进行整治，并营造沿岸景观。
磐安县尖山污水处理厂（一期）。项目将新建污水处理厂一座，处理能力6,000吨/日；污水主干管网系统包括3座污水泵站、尖山片污水输送主管线4.75公里；管理用房、场内给排水及供电系统；机械设备购置；场区道路、围墙、绿化等相关辅助设施。
磐安县深泽环境综合治理项目。项目将新建2.3公里翠溪护岸整治，两岸铺设污水管道；4.3公里磐缙公路道路拓宽，并铺设配套的雨、污管网；深泽至现有安文污水处理厂的主干管2×5.0公里。
磐安县安文镇云山片区污水管网工程。项目将新建污水收集管道17.1公里；云山旅游度假区内泵站一座，设计规模为2000吨/日；建设河道驳坎8.5公里。
桐庐县江南镇污水管网工程。项目将新建两个泵站，设计能力均为6000吨/日；压力管4.1公里；污水管道13公里；雨水管道13公里；农村地区道路及配套雨、污管网5公里。
龙游县城北区域给排水工程。项目由两部分组成，部分I为世行贷款，部分II为非世行贷款。世行贷款部分将新建污水管道7.3公里；雨水管道7.3公里；净水输配水管道7.3公里；工业供水输配水管道7.3公里；道路7.3公里；尾水排放管道1.0公里；输配水管道1.4公里，污水管道1.4公里，排放管道1.4公里。非世行贷款部分将新建污水、雨水、净水输配和工业输配水管道11.8公里；道路11.8公里。
建德市垃圾填埋场梅城处理中心。项目将新建梅城卫生填埋场，一期库容为21万立方米（远期427万立方米）；三级渗滤液处理厂一座；关闭梅城镇、杨村桥镇和下涯镇现有的三座开放式垃圾填埋场；升级垃圾收集车辆。
2. 财务报表编制范围
本财务报表的编制范围包括浙江省项目办、8个县项目办的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〔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。
3.4 按照中国人民银行日汇率，即USD1=人民币6.0969元。
4.报表科目说明
4.1项目支出
本期项目支出人民币188,072,751.95元，占年度计划额82.79%；累计项目支出人民币568,432,970.23元，累计完成比38.97%。
4.2货币资金
本期货币资金余额为人民币103,027,370.80元，其中：银行存款103,013,405.65元，现金13,965.15元。
4.3预付及应收款
本期预付及应收款余额为人民币10,699,685.46元，其中：诸暨206,930.00元，婺城1,891,646.00元，衢江4,261,391.73元，兰溪3,621,104.22元，磐安649，685.19元，桐庐63,928.32元，建德5,000.00元。
4.4固定资产
本期固定资产期末数176,710.00元为建德子项购置电脑、办公桌椅等物资器材。
4.5项目拨款
截至日本项目累计拨款合计人民币335,405,605.38元，分别为中央、省、县（市、区）各级政府到位的配套资金。
4.6项目借款
截至日本项目累计借款余额人民币293,165,599.68元，其中：国际复兴开发银行借款47,320,047.84美元，折合人民币288,505,599.68元；其他借款4,660,000.00元人民币。
日余额为人民币36,614,182.89元，其中：诸暨5,588,579.12元，婺城8,626,477.69元，建德677,702.00元，衢江6,141,717.30元，兰溪4,510,627.29元，磐安1,507,798.89元，桐庐300,000.00元，龙游9,261,280.60元。
4.8留成收入
日余额人民币151,348.54元，为银行存款利息收入。
5.专用账户使用情况
本项目专用账户设在浙商银行杭州分行营业部，账号为 ，币种为美元。专用账户首次存款 10,000,000.00美元。2013年年初余额美元，本年度回补26,689,465.59美元，利息收入-103.78美元（划转去年利息103.78美元），本年度支付21,590,230.94美元，年末余额5,272,212.08美元。
6.其他需要说明的事项
项目资金平衡表中国际复兴开发银行贷款期末数与期初数之差、项目进度表中相应本期发生额与贷款协定执行情况表人民币本期提款数不一致是由于历年汇兑损益造成的。
v. Notes to the Financial Statements
Notes to the Financial Statements
1. Summary of Project
The Zhejiang Qiantang River Basin Small Town Environment Project（QSTEP） financed by the World Bank (LN: 8001-CH), the agreements of which were signed on March 3, 2011 and became effective on May 6 of the same year. The closing date is December 31, 2016. Through the small town's sewage, water supply, solid waste project construction, the project is intended to improve the ecological environment of towns along the Qiantang River, improve the small town environmental infrastructure coverage and the quality of resident life. The total investment of QSTEP is about RMB 1.469 billion Yuan, including USD 100 million of World Bank Loan. The construction period of it is 6 years (). The project consists of 11 components:
Zhuji City Qingshan Water Plant and Distribution Networks. The component will improve the water supply services in five towns of Datang, Caota, Wangjiajing, Paitou and Anhua towns of Zhuji City through the construction of a 0.50 km steel raw water transmission main, a 40,000 tons per day Qingshan water plant, 47 km water distribution networks and a pumping station of 15,000 tons per day.
Jinhua City Wucheng District Tangxi Water Plant and Distribution Networks. The component will improve water supply services in four towns and one township such as Tangxi town, Yangbu town, Luobu town, Jiangtang town and Xinfan township in Wucheng District. The investment consists of two parts: Bank financed and non-Bank financed. The Bank financed part supports the construction of a 0.50 km steel gravity main from Xinfan reservoir, a 50,000 tons per day Tangxi water treatment plant, a 12.8 km clear water transmission main. The local financed part supports the construction of a 500 m3 Dongmenshan high position clear water tank, 3.2 km transmission main, 15.2 km secondary water distribution pipelines in Tangxi town, 24.4 km secondary water distribution pipeline in Jiangtang town.
Jiande City Chengdong Wastewater Treatment Plant (Phase II). The component supports the construction of 24.0 km of sewer networks, expanding the Chengdong wastewater treatment plant from 30,000 tons per day to 49,000 tons per day including 49,000 tons per day advanced treatment facilities and a 4,500 tons per day pumping station.
Quzhou City Chengdong Wastewater Treatment Plant and Sewer Networks and Qujiang District Storm Water and Sewer Networks to the west of Xiafei Road. The investment for the component consists of two parts. Part I is financed by the Bank and Part II is financed by domestic. The Bank financed part supports the construction of 9.6 km sewer networks, 10.5 km storm water networks, Chengdong wastewater treatment plant with a capacity of 20,000 tons per day, and 30.8 km sewer networks and 22.0 km storm water networks underground 13 roads to the west of Xiafei Road. The domestic financed part supports the construction of 4.2 km sewer networks & 3.0 km storm water networks under Zhengxingxi road and Tongjiang road.
Lanxi City Youbu Town Wastewater Treatment Project(PhaseⅠ) and Youbu Ancient Town Infrastructure Upgrading Project. The Lanxi City Youbu Town Wastewater Treatment component (PhaseⅠ) consisted of a wastewater treatment plant with the capacity of 5,000 tons per day (long-term 10,000 tons per day) and 12 km of sewer networks. Discharge will be reached to the Class1-B standards after completed. The Infrastructure Upgrading component of Youbu Ancient town consisted of 1.5 km roads with associated sewer and storm networks in new town area, the upgrading of 1.7 km of ancient streets with associated sewer and storm networks in the old town including architectural appearance repair of some buildings, the rehabilitation of 0.74 km of Youbu river embankment and constructing the landscape along the river bank.
Pan'an County Jianshan Town Wastewater Treatment Plant (PhaseⅠ). The component supports the construction of a wastewater treatment plant with a capacity of 6,000 tons per day, sewer main system including three pumping stations and 4.75km of the sewer transmission pipelines of Jianshan town, the administration house, water supply, drainage and power supply, equipments procurement, the auxiliary facilities of WWTP such as road, walls and greening.
Pan'an County Shenze Area Environment Project. The component supports the construction of 2.30 km of the Cuxi Rriver embankment rehabilitation and sewer networks along the both sides of Cuixi River, 4.3 km of the Panjin Road expansion and associated sewer and storm networks, and 2 x 5.0 km of the main sewers from Shenzhe to existing Anwen wastewater treatment plant.
Pan'an County Yunshan Area Sewer Networks in Anwen Town. The component supports the construction of 17.1km of the sewer networks, a pumping station with capacity of 2,000 tons per day in Yunshan tourist resort area, the river revetment 8.5 km.
Tonglu County Jiangnan Town Sewer Networks. The component supports the construction of two pumping stations with each capacity of 6,000 tons per day , 4.1km of the pressure pipes, 13 km of the sewer networks, 13km of the storm networks, and 5km road and associated sewer and storm networks in the rural areas.
Longyou County Chengbei District Water Supply and Sewer Networks. The component consisted of two parts. Part I is financed by the Bank and Part II is financed by domestic. The Bank financed part supports the construction of 7.3 km of the sewer networks, 7.3 km of the storm networks, 7.3 km of the clean water distribution networks, 7.3 km of the industrial water supply distribution networks, 7.3 km of the roads, 1.0 km of the effluent outlet, 1.4 km of the water distribution networks, 1.4 km of the sewer networks and 1.4 km of the discharge pipes all near rural areas. The domestic financed part supports the construction of 11.8 km of the sewer, storm, clean water distribution and industrial water distribution networks and 11.8 km of the roads.
Meicheng Treatment Center of Jiande City Solid Waste Collection and Sanitary Landfill. The component supports the construction of 210,000m3 capacity of a sanitary landfill in phase one of Meicheng Town (long-term, 4,270,000 m3 capacity), a leachate treatment plant with the discharge of the standard Class Ⅲ, the closuring of three existing open garbage dumps in Meicheng Town, Yangcunqiao Town and Xiaya Town, and upgrading the solid waste collecting vehicles.
2. Scope of Reporting&
The consolidated scope of these accounting statements covers those Financial Statements of Zhejiang PPMO and 8 Local PMOs and Special Account Statements of Zhejiang Provincial Finance Department.
3. Main Accounting Policy
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 of USD/RMB on December 31, 2013 of the People's Bank of China. USD1 =RMB6.0969yuan.
4. Explanation of Items in Statements
4.1 Project Expenditures
The project expenditure of the period was RMB 188,072,751.95 yuan, accounting for 82.79% of the accumulatively the expenditure was RMB 568,432,970.23 yuan, accounting for 38.97% of the budget.
4.2 Cash and Bank
At the end of the period, the balance of Cash and Bank was 103,027,370.80yuan, in which: bank deposit RMB 103,013,405.65 cash RMB 13,965.15 yuan.
4.3 Prepaid and Receivables
At the end of the period, the prepayments and receivables were RMB 10,699,685.46 yuan, in which: Zhuji RMB 206,930.00 Wucheng RMB 1,891,646.00 Qujiang RMB4,261,391.73 Lanxi RMB 3,621,104.22 Pan'an RMB 649，685.19 Tonglu RMB 63,928.32 Jiande RMB 5,000.00 yuan.
4.4 Fixed Assets&&
At the end of the period, the total fixed asset was RMB 176,710.00 yuan, which is the Jiande component project entities used their own funds to purchase fixed assets of computers and office furniture.
4.5 Project Appropriation Funds
By the end of December 2013, the total amount of project appropriation funds was RMB 335,405,605.38 yuan, including matching funds from the central, provincial, county (city, district) governments at all levels.
4.6 Project Loan
By the end of December 2013, the total project loan amount was RMB 293,165,599.68 yuan, that is: USD 47,320,047.84 from the Bank, equivalence RMB 288,505,599.68 RMB 4,660,000.00 yuan of other loans.
4.7 Payables
By the end of December 2013, the total payable was RMB 36,614,182.89 yuan, including: RMB 5,588,579.12 yuan of Zhuji, RMB 8,626,477.69yuan of Wucheng, RMB 677,702.00 yuan of Jiande, RMB 6,141,717.30 yuan of Q RMB 4,510,627.29 yuan of Lanxi, RMB 1,507,798.89 yuan of Pan'an, RMB 300,000.00 yuan of Tonglu and RMB 9,261,280.60 yuan of Longyou.
4.8 Retained Earnings
By the end of December 2013, the balance was RMB 151,348.54 yuan, an interest income from the special account.
5. Special Account
The Special Account of this project is set in Hangzhou branch business department, Zhejiang Zheshang Bank, with the account number , and USD as currency Unit. The initial Deposit of the Special Account is USD10,000,000.00. The beginning balance of 2013 was USD173,081.21 and the reimbursement in the year was USD26,689,465.59. This year the interest earned was USD-103.78(transfer the interest of USD103.78 of last year) and the disbursement was USD21,590,230.94. Thus, the ending balance was USD5,272,212.08.
6. Other Explanation for the Financial Statements
Due to the change of foreign exchange rate, there are discrepancies between the difference of the beginning and ending balance of the IBRD loan in the Balance Sheet, the current year's loan received in the Summary of Sources and Uses of Funds by Project Component and the amount of current year's withdrawals (disclosed in RMB) in the Statement of Implementation of Loan Agreement.
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贷款协定遵守情况、内部控制和项目管理情况。我们发现存在如下问题：
&&& （一）违反国家法规或贷款协定的问题
桐庐县项目办会计核算不规范，财务基础工作薄弱。
2010年度起桐庐江南镇新农村镇村建设有限公司陆续支付拆迁补偿款合计元用于世行贷款项目1C、2C工程，2011年度起陆续支付工程监理费元用于世行贷款项目1C工程，上述两笔支出作为本项目配套费用未在世行贷款项目专户账册中反映。2011年度桐庐江南镇新农村镇村建设有限公司拨入资金元，根据有关会计核算办法，该笔收入不应作为借款记入&其他借款&科目。2013年度财务报告根据省项目办确定的以日美元兑人民币中间价为决算汇率（即1美元=6.0969元人民币），由此产生的美元户汇兑损益元，根据世行贷款项目会计核算办法应调整会计分录，项目单位提供的财务报告已作相应调整，但明细账尚未登记入账。上述做法不符合《中华人民共和国会计法》第九条：&各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计帐簿，编制财务会计报告&的规定。记账凭证上均无相关制证人、复核人、记账人、会计主管的签名或签章。上述做法不符合《会计基础工作规范》第五十一条&记帐凭证的内容必须具备：…；填制凭证人员、稽核人员、记帐人员、会计机构负责人、会计主管人员签名或者盖章。…&的规定。建议桐庐县项目办应根据实际发生的经济业务事项进行会计核算，严格按会计制度对相关凭证进行复核和补签，以保证财务核算的规范、准确和完整。桐庐县项目办已接受审计建议。
（二）项目管理方面存在的问题
1.部分项目工程进度滞后。
根据省项目办《关于下达2013年度一类工作目标的通知》（浙项办字〔2013〕6号）：世界银行贷款浙江省钱塘江流域小城镇环境综合治理项目建德市城东污水处理厂二期及配套管网工程2013年计划投资元，主城区至城东污水处理厂污水主干管二期工程（WWJD2C合同包）施工完成、厂区扩建土建（WWJD1C合同包）进场施工。实际截止日，当年完成投资元。主城区至城东污水处理厂污水主干管二期工程尚在实施过程中、城东污水厂扩建土建未开始施工，滞后于计划进度。建议建德市项目办应倒排项目计划，加快主体工程前期工作进度，使主体尽快开工。建德市项目办已接受审计建议。
根据项目立项计划及桐庐县发改局批复的初步设计，桐庐县江南镇污水管网工程计划投资13105万元，建设期为2009年4月至2015年12月，但审计发现，截止2013年12月底，财务报告资料反映完成投资1721.58万元，累计进度占全部投资的13.14%。上述做法不符合《浙江省人民政府与桐庐县人民政府项目协议》（世行贷款号：8001-CN）第二条第3点&项目市必须按年度行动计划组织实施项目，以保证如期完成。……&的规定。建议桐庐县项目办应加快征地拆迁与移民安置工作进度，严格执行重新调整后的项目实施计划，确保如期完成建设任务。桐庐县项目办已接受审计建议。
2.桐庐江南镇污水管网项目工程设计签约不规范，实际设计单位资质不足。
江南镇污水管网工程设计时间早于设计合同签订时间，设计中标单位浙江大学建筑设计研究院与实际设计单位浙江大学能源工程设计研究院不一致，实际设计单位浙江大学能源工程设计研究院资质不足，上述做法不符合《建设工程勘察设计资质管理规定》第六条中的&取得工程设计专业资质的企业，可以承接本专业相应等级的专业工程设计业务及同级别的相应专项工程设计业务（设计施工一体化资质除外）；取得工程设计专项资质的企业，可以承接本专项相应等级的专项工程设计业务&的规定。建议桐庐县项目办应当由具有相应资质的设计单位对原设计方案的合理性、可行性、专业性进行评估，提出针对性的改进意见，确保本项目建设顺利推进。桐庐县项目办已接受审计建议。
（三）上一年度审计发现问题未整改情况
&&& 审计发现，上一年度审计报告中披露的未整改问题中，建德市子项征地拆迁及移民安置工作进展缓慢的问题本年度仍然存在，拆迁29户农户中完成17户，与上一年底相比增加12户，但尚有12户还处于拆迁协商工作中。建议建德市项目办加强与项目征迁实施乡镇协调，加快征迁速度。建德市项目办已接受审计建议。
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 loan agreement of the relevant entities, its internal financial control and project management. We have found following problems:
Non-compliance with state laws and regulations or the applicable provisions of the loan agreement
The accounting of Tonglu county PMO is not standard, weak of financial foundation.
Since 2010, Tonglu Jiangnan Town New Rural Village Construction& Co., Ltd has continually paid 24,335,011 Yuan as the demolition compensation for two contracts (WWJN1C and WWJN2C) which were funded by World Bank, and since 2011, the company successively paid 480,000 Yuan as the supervision fee of contract WWJN1C. These two expenditures which were the local matching funds of the project has not been reflected in the account books of the Bank loan project. The incoming funds of Tonglu Jiangnan Town New Rural Village Construction& Co., Ltd was 2,660,000 Yuan in 2011, according to the relative accounting system, this income should not be recorded as &other loans& subjects. The middle exchange rate of December 31, 2013 (1 USD=6.0969 Yuan) was set as final accounts exchange rate by PPMO, thus exchange gains and losses, 140,151.40 Yuan, should be adjusted in accounting entries according to accounting system of World Bank loan project. The financial report provided by the PIU However, the detailed account has not been recorded yet. It was inconsistent with article 9 of the Accounting Law of the People's Republic of China: &Each unit must carry out on the accounting, preparing accounting vouchers, recording accounting books and preparing financial and accounting reports according to the actual economic transaction.& There were no signature or seal of relevant tabulation，collator，bookkeeper，director of accounting on vouchers. It was inconsistent with the regulation of Article 51of the Standard for Fundamental Accounting Work, which stipulates that &The content of the accounting vouchers must possess the following factors: ……; signatures or seals of vouchers maker, auditors, bookkeeper, accounting officer and head of accountant department…….& Auditor suggested that Tonglu PMO should carry out the accounting based on practice of economic and business transactions, check and sign relevant vouchers according with the accounting system strictly, ensure the accounting standard, accuracy and completion. Tonglu PMO accepted the suggestions.
Issues on project management
1. The construction progress of some projects lagging behind schedule.
According to the notice issued by PPMO regarding the class I of work target in 2013 (Zhe Xiang Ban [2013] No.6): It was planned that investment of 20,000,000 Yuan would be completed in 2013 by Jiande wastewater component of completion the work of pipes from main city to the Jiande Chengdong WWTP (Phase II) (Contract No.:WWJD2C), and starting civil work of WWTP (Contract No.:WWJD1C) under Zhejiang Qiantang River Basin Small Town Environment Project. Actual until December 31, 2013, the investment had been completed was 5,453,922.83 Yuan. The work of pipes from main city to the Chengdong WWTP was still under construction, and civil work of WWTP was not started yet, lagging behind schedule. Auditor suggested that Jiande PMO should adjust project plan in countdown, speed up the preparatory work of main structure, to start construction as soon as possible. Jiande PMO accepted the suggestion.
According to project plan and preliminary design approved by Tonglu County Development and Reform Bureau, 131.05 million Yuan would be invested to Tonglu County Jiangnan Town Sewer Networks Project. The construction period is from April 2009 to December 2015. But the auditor found that by the end of December 2013, only 17.2158 million Yuan had been invested, accounting for 13.14% of the total investment according to the financial report. This situation does not comply with the 3 of Article 2 of Project Agreement between People's Government of Zhejiang Province and People's Government of Tonglu County (the bank loan number: 8001 - CN): the PMO must organize and implement project according to the annual plan, insure its completion as scheduled....& The auditor suggested that Tonglu PMO should speed up progress of land acquisition and resettlement work, implement strictly as adjusted project implementation plan, to ensure completion the project as scheduled. Tonglu PMO accepted the suggestion.
2. Non-standard of the design contract signing for Tonglu County Jiangnan Town sewer networks project, insufficient qualification of the actual design institute.
The time of Jiangnan Town Sewer Networks Project design was earlier than the design contract signing, the design winning bidder,architectural&design&and research institution of&Zhejiang&University，was inconsistent with the actual design institution, energy engineering design and research institution of&Zhejiang&University, who was insufficient qualification. The practice did not comply with the Article 6 of &Regulation on Administration of Construction Survey and Design Qualification: &the enterprises, who have acquired engineering design professional qualifications could undertake the engineering design business of professional ranks, and corresponding equivalent corresponding specialized engineering design business(except for integration of design and construction qualification); the enterprises, who have acquired engineering design special qualifications could undertake the engineering design business of special ranks&. Auditor suggested that Tonglu PMO should entrust an eligible professional institution to evaluate the rationality, feasibility and professional of the original design scheme, put forward the corresponding improvement opinions, to ensure the project implementation smoothly. Tonglu PMO accepted the suggestion.
The Followed-up of previous recommendations
It was found in audit that there was the problem found in last audit has not been rectified, that was the land acquisition and resettlement progress of Jiande component lagging behind schedule. 17 of 29 households were completed, increasing 12 households compared with the end of last year, but 12 households are under negotiation. Auditor suggested that Jiande PMO should enhance coordinate with villages and towns, speed up land acquisition and resettlement work. Jiande PMO accepted the suggestion.}