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Contents

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it 115-: 86-10-82199990 1t .. : 86-10-82199887

2

I. Auditor's Opinion

Auditor's Opinion

To Health Human Resources Development Center of Ministry of Health

We have audited the special purpose financial statements (rrom Page 6 to Page 13) of National Development Strategy for Health Management Information Systems Project Granted by the World Bank, which comp1ise the Balance Sheet as of December 31, 2014, the Statement of Implementation of Grant Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements.

Project Entity and the Budget Appraisal and Evaluation Center of Ministry of Finance's Responsibility for the Financial Statements

The preparation of the Balance Sheet, the Statement of Implementation of Grant Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of the Budget Appraisal and Evaluation Center of Ministry of Finance, 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 grant 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

3

relevant to the entity's 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 National Development Strategy for Health Management Information Systems Project Granted by the World Bank as of December 31, 2014, 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 Matters

We also examined the withdrawal application No.8, 9, 10, 11, 12 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the project grant agreement and can serve as basis for grant 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.

4

Address: No. 4 Zhongguancun South Avenue, Beijing, P.R.China Postcode: 100086 Tel.: 86-10-82199990 Fax: 86-10-82199887

The English translation is for the convenience of report users; Please take the Chinese audit report as the only official version.

5

_.,. Jni" 45--~*~~ 45--~* ffl"jf. II. Financial Statements and Notes to the Financial Statements

( - ) ~4f:-lf1-1*i* i. Balance Sheet

~*~~* BALANCE SHEET 2014 .ff- 12 JJ 31 El

(As of December 31, 2014) ~ 13.t ~: i!t~ilHr~~ 9' 00..R1.ftll1~ .~,%dJcOO~Z.ttJl~~~ ~ Project Name: National Development Strategy for Health Management Information Systems Project Granted by the World Bank

~~%: TF099431 Grant No.: TF09943 l

~i.~1ft : ..R!t-$A.:t~~tRll~9'1~' Preoared by: Health Human Resources Develooment Center. Ministry of Health ,,. .J

*-i-~JfJ Ap :>lication of Fund

N\3~~ WHJJ~$i M*-~~ Subiect Name Beginning Balance Ending Balance

•~-rff.#x 183,199.83 304.97 Cash in Bank

~ te Y® ~x 0 .. 00 0.00 Appropriation of Grant

~13~lli 897,056.47 1,694,042.07 Project Expenditure

s.111z1x~ 0.00 0.00 Receivable

~,_t. ~ }f] ~it 1,080,256.30 1,694,347.04 Total Application of Fund

6

{4-j3~{t Subiect Name

~)\_~~ Grant Received

EL1f9*~ Payable

iie.*~-i-Counterpart Fund

*,_t.*~~it Total Sources of Fund

~ rr 1TL1ft: A.~ rf5 .7t Currency Unit: RMB Y

*"-i-*~ Sources of Fund

M:rJJ~~ M*-~$Yi Beginning Balance Ending Balance

1,079,963.47 1,694,042.07

292.83 304.97

0.00 0.00

1,080,256.30 1,694,347.04

< =.) ~~M-~~tAt11t?YtiaJJ~* ii. Statement of Implementation of Grant Agreement

~ ~ th- 1( ~ fi 1tt ~ a}] !al * STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT

,;f.M~it 2014 .1f. 12 JJ 31 s (For the period ended December 31, 2014 )

1Yt fil 4; ~: -tit ~la ff~ jfk ~ @I.]. 1-t' !f w .~, %dJt; IE *~Rl ~ ~:tyt 13 Project Name: National Development Strategy for Health Management Information Systems Project Granted by

the World Bank ~~~: TF099431 Grant No: TF099431 }!f rp ~1ft: ~.ft ~=*.~19:.: .].i_-$.A.;;f ~~i~fl~ ~ 1(.'

- --tt~'.--~$! -*M~tk~ J,it~tK~

~ JJtl Grant Amount Current-period Withdrawals Cumulative Withdrawals Category ~j(j ~j(j ~j(j

USD USD USD

§WJ~ll~ 200,000.00 129,000.00 200,000.00 Consultants

~i1Jtl Training and 90,000.00 0.00 76,133.21

Workshop ~ JfJ Y!Kf' %$Y!

Special Account 0.00 -30,000.00 0.00 Amount f~{~;:t 0.00 0.00 0.00

Unallocated

%it 290,000.00 99,000.00 27~,133.21 Total

7

( ~ ) {-J¥J Jt? t&.:t* iii. Special Account Statement

-t · m Jt ? i& x * SPECIAL ACCOUNT STATEMENT

-*}t!J11;:¥. 2014 .1f. 12 A 31 E (For the period ended December 31, 2014 )

JjJl W ;t .ft: il:!:Ji!-1!Hf )1;f,ti:f00 .:E. &. st :fl it .~,ll: ~Jf. 00 *-$tJ&i&. ~lJli f2 Project Name: National Development Strategy for Health Management Information Systems

Project Granted by the World Bank

~~% : TF099431

Grant No.: TF099431

~**1ft: Ji!tlfk~ Jffij1>i.-t '$' i:f 1\,' Prepar~d by: BudgetAppraisal and Evaluation Center of Ministzy ofFinance

Jyt 13 Item

M i"JJ~.$! ( Beginning Balance)

}JP: Plus: 1. i!t JI!-• ft l l' 'Jf. ( Deposited by the World Bank ) · 2. ;f~ .~, t&.A ( Interest Earned this Period )

~: Less: 3. *-.1¥-Jc 1t (Current Year Withdrawal) ( 1) ~ilii~!l~(Consultants' services) ( 2) :l:tfiJll(Training and Workshop)

4. 5ftl .~, 4~ ill ( Interest Transferred )

5. • ff .f-~~ j!( (Bank Charge)

6. i:!tJl!-4Rff [El ti!{ (Total Amount Recovered by the World Bank)

7. M *-~.$t(Ending Balance)

8

*P*fi;g.ft: i:f OO***H~±-~fi Depository Bank: China Everbright Bank, Lishilu Branch

~~: 75011488000002281

AccountNo. :75011488000002281

~ rp.fii' ~: ~jt

Currency Unit: USD

~$'! Amount

30,048.03

100,000.00

1.81

129,000.00 129,000.00

0.00

0.00

0.00

1,000.00

49.84

"ii!: Jf-WAf ~#~if 00JI.1. "f JI 1~ ,~, * m 00 ~C~tfl ~ ~" JYi §I ,~} 00 *-JL&it&~ ( ~JL&i1~) J}~\ff tflif, !ifi1tJf-W.1f~1#,~,~~ 29 E ~7G&Vi1t1T~11A~Kll.£~(IDF)~ *X~t-;f, ~#X-% ~ TF09943 L Ji# iFJc~OO~Ji#~~~~C~MiFJc~OO~~)~~§~~JIA, ~JI.&~ t~Jt.R&-$A;f ~mAll:9}-if1\.i' C ~ 1'"~~A;f i:f1\.i') 1t~:rJt §I tJrAf if!. 15L

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11tJf-ll1f ~ Ji#if)(~T- 2011 ~ 7}] 8 S ~iT 1 ~ § ~*Xt?J-~, A;f if 1\.i·~ YltiFJc~T- 2011-1J:-9 JJ 14 s ~iT 1 ~ § tJrAft?l't;t, tJrAfWHl~ 30 ~}]. rJJi § *~;{] 29 E~Jt, :!ti:f ~~All:9}- 20.75 E~Jt; *iJ1[/ 1iJf-it% 8.25 li~fG. Jgf}t!t~tl1ft:~71-W~JYr § *~J,;: ~W1All:9}-20 E~Jt, *-Vli!,µ;fif% 9 Etkit. *JJJi § /FYffe&A;f ifi\.i'f!G~*~·

2. -v )fJ Ji* f1 i&~ 1lt {}L it:gn ig -v JfJ 1*.? m Ji#iFJc~ m1f.: it* i:r i\.i·c ~ Ji#j)(~~*it 1ifl if 1\.i' )

~JI, 7t±fti:f007G*-4R1f:fL±~~1f, Y*.%~ 750114880000022si, itJ*.%3{]1}-)Jt_"fJIY*.?. 2011~11}] 24 E tfiJ11t!il-4R1Ttfiit111f#X 30,000.00 ~JG. il.tl 2014 ~ 12}] 31 s' -VJfJJ*.f15f;~ 49.84 ~JG. $ *X *~ ~ 1t -*JfJ ~itJ* {f1u •

3. %itt~ 1f.: ~ P!u 3.1 *-JYi § m-P.¥- «Ji#ifJc-$@ ~~ ~ "f JI~ ~#XJYi j§ ~itt~#tif 1T ji,

)=Ji:)) :1!1f%it~#.

9

3.2 J}\_:qn § 4it#:P.~ ~X~K& yp~JffiJntl, *~1it1'1:ii\. iEffe!UiiE*, ~~~-~~-, 4#~K~A~$:h~~*~$.

3.3 4it{~ K ~~lt*JfJ -0-)}j 1151 (~P 1 fJ 1 8 ~ 12 J1 31 8 ), #JiJt Ji-*-*~ I~ :h 2014 ~ 1 fJ 1 8 ~ 2014 5¥- 12 J1 31 8.

4. 4 it ~ll* 3:-~ {4 § iJt aJJ 4.1 "1R1-r1ftj:" {4~, :t~•Y~Ju~-11t~il1-r~-*X, *v,~,&ti:¥c=qn

§ _t_ ili 0 20141¥- 12 J1 31 8 ~ JfJ *fr )f;-$i;h 49.84 ~JG' ¥t~JG*JfJ 20141¥- 12 J1 31 a AR;$ Jt~JG1t$ 9=11~1f1(1 ~JG=6.1190 A~$ JG) tJT-•:hA~ $ 304.97 JG.

4.2 "=qn§_i:_ili" f+§, M'*-1f;$Yi:h 276,133.21 ~JG, #:P.~&PM5t $, ~~ff-~ ili A~$ 4:-$! 1,694,042.01 JG.

4.3 "fKA~ ~,, -f4 §, t~ •:qn ~ Y~Ju ~ -tlt-W-4Fdt~ #j:, M '*-)f;-$! :h 276,133.21 ~JG, #:P.~&PM5t$, ~;r_,g.-A~ $4:-$Yi 1,694,042.01 JG.

4.4 "S 1t~#x" {4 §' M*)f;-$i;h A~ if.] 304.97 Jt, :h t&Ju ~~ #Xli*? *Ll ,~, Y~AJt$! ( ¥t 49.84 ~JG5ftl ,~,*JfJ 2014 1¥- 12 J1 31 a A~ if.] Jt~Jt 5[$ if J'a] 'ifr:Ut1-r~• ).

10

iv. Notes to the Financial Statements

Notes to the Financial Statements

1. Brief Introduction to the Project

The Institutional Development Fund (IDF) of USD 290,000.00 for National Development Strategy for Health Management Information Systems Project granted by the World Bank (Grant No. TF099431) was applied by the General Office of former Ministry of Health (MOH) and designated to Health Human Resources Development Center of MOH (HHRDC). International Financial and Economic Cooperation Department of Ministry of Finance (former The International Department of Ministry of Finance), as the administrator of the Project, is responsible for the management of the grant and the project entity.

The objective of the project is to provide evidence for the preparation of China's national health information development strategy and a national health information platform building program by understanding status and needs of China's health information development, summarizing experience and lessons, and comparatively analysing development experience at home and abroad. The project comprises four components as follows: 1) Diagnostic study of current progress of Health Management Information Systems (HMIS) development in China, and comparative study of domestic & international experiences on HMIS development (Cl). 2) Training to key staff from the project through overseas study tour (C2). 3) Knowledge sharing through international workshop (C3) and 4) Formulation of the Development Plan of National Level HMIS Platform (C4).

The Grant Agreement was signed between the World Bank and MOF on July 8, 2011. And the Implementation Agreement of the project between MOF and HHRDC was signed on September 14, 2011, the executive period of which is 30 months. The total fund is USD 290,000.00, including USD 207,500.00 for Consultants and USD 82,500.00 for Training and Workshop. The newly established allocations for eligible expenditures include USD 200,000.00 for Consultants' Service and USD 90,000.00 for Training and Workshop. No counterpart fund is provided by HHRDC for the project.

II

2. The Reimbursement and Expenditure of the Special Account

The Special Account is managed by the Budget Appraisal and Evaluation Center of Ministry of Finance (former the Investment Appraisal and Evaluation Center of Ministry of Finance), whose depository bank is Lishilu Branch of China Everbright Bank. The account number is 75011488000002281. Separate account is adopted. The initial deposit of USD 30,000.00 was applied from the World Bank on November 24, 2011. As of December 31, 2014, the balance of the account was USD 49.84. The grant is withdrawn under reimbursement methods.

3. Accounting Principles

3.1 The Financial Statements of the project were prepared according to the requirements of Accounting Provisional Methods for the Grant Project Managed by International Department of Ministry of Finance.

3.2 The accrual basis and the debit/credit double entry bookkeeping method are adopted. The grant is accounted specially. RMB is used as the recording currency of bookkeeping.

3 .3 The Gregorian calendar is adopted as the accounting year, which is from January 1 to December 31. This financial statements cover the period from January 1, 2014 to December 31, 2014.

4. Main Accounting Subjects

4.1 The subject of Cash in Bank represents the cash in the Special Account including the grant deposited by the World Bank, the interest, and related project expenditures. As of December 31, 2014, the ending balance of the subject is USD 49.84, which is converted to RMB 304.97 yuan using a middle rate ofUSD 1= RMB 6.1190 yuan on December 31, 2014.

4.2 As of December 31, 2014, the ending balance of the subject of Project Expenditure is USD 276,133.21 which is converted to RMB 1,694,042.07 yuan using spot exchange rate.

4.3 The subject of Grant Received represents the grant deposited in the Special Account by the World Bank. As ofDecember 31, 2014, the ending balance of the subject is USD 276,133.21 which is converted to RMB 1,694,042.07 yuan using spot exchange rate.

4.4 As of December 31, 2014, the ending balance of the subject of

12

Payable is the interest income amounted to USD 49.84, which is converted to RN1B 304.97 yuan using a middle rate of USD 1 = RN1B 6.1190 yuan on December 31, 2014.

13