30 JUN 2017 03

4ýý ~ ~ ~ Cå evk-xkt l ý +

Audit Service Center of China National Audit Office for

Foreign Loan and Assistance Projects

Audit Report

W$9htK (2016) 10-Y

AUDIT REPORT (2016) NO. 10

Proj ect Name: Large-City Congestion and Carbon Reduetion Project

Granted by GEF

%w" i: TF014206-CN

Grant No.: TF014206-CN

Project Entity: Comprehensive Planning Departnent, Ministry of

Transport

,k-†* : 2015

Accounting Year: 2015

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

目 录CO能tents

一、审计师意见．.．⋯⋯，,.........．⋯⋯，.,.,．⋯⋯，．⋯⋯，二，.．⋯，．⋯，..............．⋯⋯，.．⋯1

I,Auditor&5 OPinion，⋯，.,,．⋯，.,,.．⋯，,,，⋯，，⋯，．⋯⋯，,,．⋯，,.,,，⋯，,,,,.,,,,,,.，⋯，,,,.,,.,,3

二、财务报表及财务报表附注．................................................．⋯⋯，，⋯⋯5

11,Financial Statements and Notes to the Financial Statements ........．⋯⋯5

（一）资金平衡表 ，.,,,.,.，⋯，,.，二，...............．⋯⋯，,.,．⋯，.．⋯，.，⋯⋯，......．⋯⋯5

1.BalanCe Sheet.............................................................................. ．⋯⋯5

（二）项目进度表．....................................．⋯⋯，...........．⋯⋯，.......．⋯⋯7

11.Summary ofsources andUsesofFundsByProjectC0mponent.，二7

（三）赠款协定执行情况明细表．．⋯，.........................................．⋯⋯9

111.Statement of Implementation ofGrantAgreement............. ．⋯⋯，．⋯9

（四）专用账户收支表．............．⋯⋯，...．⋯⋯，.,．⋯，.,........．⋯⋯，．⋯⋯，⋯10

iv. Special Account Statement ..................................................... ．⋯⋯ 10

（五）财务报表附注，.,.,.．⋯，..........．⋯⋯，........................．⋯⋯，．⋯⋯，⋯12

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

三、审计发现的问题及建议 ．.............．⋯⋯，.....................................．⋯⋯17

m.Audit Findings and Recommendations .......... ．⋯⋯，.．⋯，二，............ ．⋯⋯，18

一、审计师意见

审计师意见

交通运输部综合规划司：

我们审计了全球环境基金赠款缓解大城市拥堵减少碳排放项目2015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、赠款协定执行情况明细表和专用账户收支表等特定目的财务报表及财务报表附注 （第 5页至第 16页）。

（一）项目执行单位及财政部国际财金合作司对财务报表的责任

簖制上述财务报表中的资金平衡表、项目进度表、赠款协定执行情况明细表是你单位的责任，簖制专用账户收支表是财政部国际财金合作司的责任，这种责任包括：

1．按照中国的会计准则、会计制度和本项目赠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。

I

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，公允反映了全球环境基金赠款簓解大城市拥堵减少碳排放项目2015年 12月 31 日的财务状况及截至该日同年度的财务收支、项目执行和专用账户收支情况。

（四）其他事项由于你单位本期没有进行提款报账，我们不对提款申请书发表意

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。 一 ＿

户护 呱 ？,

审计籲国外贷葺款明 、审计坦瞥 ·户心2乓呼 6月27犷一

地址：中国北京市丰台区金中都南街 17号邮政簖码：100073电话：86一010一50992771

1. Auditor's Opinion

Auditor's Opinion

To Comprehensive Planning Department, Ministry of Transport

We have audited the special purpose financial statements (from page 5 topage 16) of Large-City Congestion and Carbon Reduction Project grantedby GEF, which comprise the Balance Sheet as of December 31, 2015,Summary of Sources and Uses of Funds by Project Component, theStatement of Implementation of Grant Agreement and the SpecialAccount Statement for the period then ended, and Notes to the FinancialStatements.

Project Entity and International Financial and EconomicCooperation Department of Ministry of Finance's Responsibility forthe Financial Statements

The preparation of the Balance Sheet, Summary of Sources and Uses ofFunds by Project Component, the Statement of Implementation of GrantAgreement is the responsibility of your entity, while the preparation of theSpecial Account Statement is the responsibility of International Financialand Economic Cooperation Department of Ministry of Finance, whichincludes:i. Preparing and fair presenting the accompanying financial statements inaccordance with Chinese accounting standards and system, and therequirements of the project grant agreement;ii. Designing, implementing and maintaining necessary internal control toensure 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 statementsbased on our audit. We conducted our audit in accordance with theGoverninent Auditing Standards of the People's Republic of China andInternational Standards on Auditing. Those standards require that wecomply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether the financial statements are free frommaterial misstatement.An audit involves performing procedures to obtain audit evidence aboutthe amounts and disclosures in the financial statements. The proceduresselected depend on the auditor's judgment, including the assessment of

3

the risks of material misstatement of the financial statements, whether dueto fraud or error. In making those risk assessments, the auditor considersinternal control relevant to the entity's preparation and fair presentation ofthe financial statements in order to design audit procedures that areappropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the entity's internal control. An audit alsoincludes evaluating the appropriateness of accounting policies used andthe reasonableness of accounting estimates made by management, as wellas evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is appropriate andsufficient to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements identified in the first paragraphpresent fairly, in all material respects, fmancial position of Large-CityCongestion and Carbon Reduction Project Granted by GEF as ofDecember 31, 2015, its financial receipts and disbursements, the projectimplementation and the receipts and disbursements of the special accountfor the period then ended in accordance with Chinese accountingstandards and system, and the requirements of the project grantagreement.

Other Matter

Since there was no application for withdrawal during the period, we havenot expressed our opinion on it.

The audit report copsists,f the Auditor's Opinion and two more partshereinafter: Fina4iat 1,ttes and Notes to the Financial Statements,Audit Findingn \R&66 ii4dtions.

Audit ServiCe,inter4-fhina t nal Audit Office forForeign LoijvQnd Assjstaice Prpc tsJune 27 , 20i4 14 6

Address: No.17 Jindpibongd )uth Street, Fengtai District, BeijingP.R. ChinaPostcode: 100073Tel.: 86-010-50992771

The English translation is for the convenience of report users; please take

the Chinese audit report as the only official version.4

II. Financial Statements and Notes to the Financial Statements

i. Balance Sheet

BALANCE SHEET2015 #- 12 q 31 HB(as of 12/31/2015)

V 4P-4: T F014206-CNGrant No: TF014206-CN

Currency Unit: RMB yuan

Project Name: Large-City Congestion and Carbon Reduction Project Granted by GEF

Prepared by: Comprehensive Planning Department, Ministry of Transport

Application of Fund Line No. Beginning Balance Ending Balance

1Total Project 9,276,364.98 17,902,610.48Expenditures

1, &#"J i # Fixed Assets Transferred 2

Construction Expenditures to be 3Disposed

3. Ou bfik Investments Transferred-out 4

4,. IAT4 Construction in Progress 5 9,276,364.98 17,902,610.48

Investment Loan Receivable

Appropr ation of Investment Loan

A,+t: -1 , Tf V4kIncluding: Appropriation of World Bank 8

Investment Loan

Vq, 4# Equipment 9At: 44 o40Including: Equipment Losses in Suspense

Ift. I &4i -i #Total Cash and bank 11 6,081,484.47 1,417,436.581, 4VA4#,# CashinBank 12 6,081,484.47 1,417,436.58

'ncludi: * PcIAc 13 6,081,484.47 1,417,436.58Including: Special Account

2, $t Cash on Hand 14

A fW(#rLtRk # i Total Prepaid and 15Receivable- * *#iE# Marketable Securities 16

A. A 4-itTotal Fixed Assets 17_ IfTq * F ixed Assets Cost 18

Less: Accumulated DepreciationE Ak & Fixed Assets Net 20

WI A it ~ Fixed Assets Pending 21Disposal

t k UA Mi V Fixed Assets 22Losses in Suspense

r>t 1, 4-it Total Application of Fund 23 15,357,849.45 19,320,047.06

5

(0) Continued

BALANCE SHEET2015 4 12 A 31 (as of 12/31/2015)

91M&AT: TF014206-CNGrant No: TF014206-CN

Currency Unit: RMB yuan

Project Name: Large-City Congestion and Carbon Reduction Project Granted by GEF

Prepared by: Comprehensive Planning Department, Minis of Transport

Sources of Fund Line No. Beginning Balance Ending Balance

* #k24Total Project Appropriation Funds

25

Project Capital and Capital Surplus

: M MArk26Including: Grants

5. % MA # #i Total Project Grants 27 12,235,113.46 12,945,200.30

28Appropriation of Investment Loan

A, IkX# LffTtp{Sk 29Including: World Bank Loan

A k ft #111 30Bond Fund

A A kb31Construction Expenditures to be Offset

-E &#kit Total Payable 32 3,122,7315.99 6,374,846.76

A, *RRhit Other Payable 33

34Appropriation of Fund

+ , 4XA Retained Earnings 35

6* it Total Sources of Fund 36 15,357,849.45 19,320,047.06

6

⋯⋯⋯价 卜

401

un

CD CD

0 ri,

ý64 CQ ,ID

CDCD CD'1ý

c>

tD

ru

ru ý2

ci

C-ICD

CD CD

taGo

UDtb

ýc ý>

loý

0

CDZ nn 'It 0

~~8 8

4,

'4 0 0)

0 0 CDf ; 0 s 0 fn

nD

'0 8 0 0 0

z'g

W, Vi

kn · D C 1

0 0 0

00

C) CD

BLI

o '~Eou48

-,i

ene

wo CD C: C CDI W r i k

(Dl

rt t,~>

-- p C)

C4 0

0 tu

1) qj

iv. Special Account Statement

SPECIAL ACCOUNT STATEMENT*MAY-2015 *P12,1 31 H

(For the period ended December 31,2015)

Depository Bank: China Construction Bank,

Project Name: Large-City Congestion and Carbon Beijing Branch

Red uction Project Granted by GEF

M '[: TF014206-CN 1l014130100220000162

Grant No.: TF014206-CN AccountNo.: 11014130100220000162

%tRV: rbVAik fJ ATGPrepared by; Department of International Economic

and Financial Cooperation, Ministry of Finance Currency: USD

Part A-Account Activity for the Current Period Amount

11 -j)T A993,869.01Beginning Balance

Add:

* A IEIfIf 0.00Total Amount Deposited this Period by World Bank

Total Interest Earned this Period if Deposited in Special 1,172.54Account

Total Amount Reftnded this Period to Cover Ineligible -Expenditures

Deduct:

775,197.91Total Amount Withdrawn this Period

Total Service Charges this Period if not Included in Above 0.00Amount Withdrawn

1,561.55Total Interest withdrawn this period of Spdcial Account

A V218,282.09Ending Balance

(@*To be continued)

10

B W3: *11APF& A Part B-Account Reconciliation Amount

1. #Iff tK V t 1,000,000.00Amount Advanced by World Bank

Deduct:2. 1 - 0 f 0Ok,6p )

Total Amount Recovered by World Bank3. TA A IJ PiYA 4A*fi

Outstanding Amount Advanced to the Special Account at 1,000,000.00the End of this Period

4, tTh $* S 218,282.09Ending Balance of Special Account

Add:

Amount Claimed but not yet Credited at the End of thisPeriod

Application No. Amount

6. *MM*E3 41, If IA i4t iTFU, -'Amount Withdrawn but not yet Claimed at the End of 781,717.91

this Period

Cumulative Service Charges (If not Included in Item 5or 6)

Deduct:

8. 4,1JA A (# htAi/ttPMf)Interest Earned (If Included in Special Account)

9. 4M* IM pA k 4M- * VTotal Advance to the Special Account Accounted for at 1,000,000.00the End of this Period

II

（五）财务报表附注财务报表附注

一、项目基本情况全球环境基金 （以下简称 “GEF&）缓解大城市拥堵减少碳排放

项目，是交通运输部、财政部与世界银行及全球环境基金合作开展的项目，该项目的目标是协助受赠方通过制定相关政策框架、发展公共交通、加强交通需求管理、簓解其大城市的交通拥堵、减少温室气体排放，并在项目城市中示范低碳政策对本地区和世界产生的积极影”向 。

项目赠款协议于 2013年6月28 日签署，同年9月2 日生效，项目计划于 2018年6 月30日结束。2013年 10月 18日，财政部与交通运输部签籲转赠协议，赠款号TF0142O6一CN。该项目赠款资金 818万粎元，项目主要内容包括制定交通规划与城市总体规划的协同政策和城市交通能耗统计体系建设及建立国家城市公共交通数据库；编写“中国城市交通需求管理手册”及 “交通运输十三五发展规划研究大纲”；能力建设及项目管理等。

交通运输部综合规划司代表交通部执行本项目，下设项目管理办公室负责项目执行与管理工作。

二、会计核算原则2.1根据世界银行的要求，本项目自2015年起按照 《世界银行贷

款项目会计核算办法》 （财际字［2000113号）进行会计核算。2.2本项目会计核算按照权责发生制原则，采用借贷复式记账法记

账。2.3本项目的会计期间为 2015年 1月 1 日至 2015年 12月 31 日。2.4 财政部国际财金合作司管理项目专用账户并编制专用账户报

表。

三、财务报表主要科目说明3.1 “银行存款”科目主要核算银行存款资金的增减变化情况，截

至 2015年 12月31 日专用账户余额为 218,282.09美元，按照 2015年12月 31 日汇率，即 1粎元二人民币 6.4936元，期末专用账户余额折合人民币 1,417,436,58元。

12

3.2 “在建工程”科目主要核算项目执行机构实施赠款项目实际发生的项目支出，截至 2015年 12 月 31 日，本科目余额人民币17,9 02,61 0.48元，主要包括：咨询费 （含三个 IU执行的项目费）、培训和调研、差旅费、办公设备、翻译费及日常管理费等。

3,3 “项目赠款”科目核算专用账户收到的首次存款额及从世界银行回补的赠款资金 （不含该账户利息收入及手续费支出），截止年末累计收到赠款资金 1,993,532.14美元，按期末汇率折算为人民币12,945,200.30 元 。

3.4 “应付款合计”科目主要反映实际发生的应付款项。截至2015年 12月31 日，本科目余额为人民币6,374,846.76元，主要包括应付咨询费、日常管理费垫付且尚未提款报账的费用及汇兑损益。

四、专用账户收支情况该项目专用账户期初余额993,869.01美元，2015年度未从世界银

行提款，本年利息收入 1,172.54粎元；本年使用赠款 775,197.91美元，转出累积利息 1,561,55粎元。截止 20巧年 12月31日，专用账户期末余额 218,282.09美元。

五、项目执行进度情况截止2015年 12月31日，该项目累计从世界银行提款 1,993,5犯．14

粎元，占赠款总额 818万粎元的24.37%，其中本年没有从世界银行提款 （项目进度表 2一1中，资金来源本期发生额人民币710,086名4元为前期即期汇率与本期期末汇率差产生的汇兑损益）。截止 2015年 12月31日，该项目累计支出人民币 17,902,610.48元，占项目总计划额的33.70%；其中本年项目支出人民币8为26,2 45.50元。

l3

V. Notes to the Financial StatementsNotes to the Financial Statements

1. Project General informationThe Large City Congestion and Carbon Reduction Project Granted by theGlobal Environmental Facility (hereinafter referred to as "GEF") is aproject in cooperation with the Ministry of Transport, the Ministry ofFinance, the World Bank and Global Environment Facility. The objectivesof the project are establishing related policy frameworks, alleviatingtraffic congestion, reducing greenhouse gas emissions in large cities ofchina, development public transportation, reinforcing traffic demandmanagement, and demonstrating the local and go global benefits oflow-carbon policy in pilot cities.The Grant Agreement of the project was signed on June 28, 2013, andbecame effective on September 2, 2013. The project is expected to finishon June '0, 2018. On October 18, 2013, the Ministry of Finance and theMinistry of transport signed the transition agreement (GrantNo.:TF014206-CN). The project grant funding is USD 8.18 million andthe main contents consists of making the coordinated policy oftransportation planning and urban master plan, establishing urban trafficenergy consumption statistics system and the national urban publictransport database, preparing "China Urban Travel Demand ManagementHandbook" and "13th Five-Y&ar Transport Development Plan ResearchOutline", capacity building and project management etc.

The Comprehensive Planning Department, Ministry of Transport (MOT)is responsible for the project implementation on behalf of MOT. TheProject Management Office was established for the project to be in chargeof the project execution and management.

2. Accounting Principal

2.1 Based on the requirement of the World Bank, this project follows"the World Bank Loan Project Accounting Method" (No. [2000113) foraccounting since 2015.

2.2 This project is based on the accrual basis accounting principle and usedebit and credit double entry booklceeping.

2.3 The accounting period for this project is from January 1, 2015 toDecember 3 1, 2015.

14

2.4 The Ministry of Finance International Finance CooperationDepartment manages project special account and prepares special accountstatements.

3. Financial Statement Major Subject Description3.1 "Cash in Bank" subject mainly accounts for the changes of theamount in the bank account. As of December 31, 2015, the specialaccount balance was USD 218,282.09. Based on the exchange rate as ofDecember 31, 2015, that is, USD I = RMB 6.4936 yuan, the endingbalance was equivalent to RMB 1,417,436.58 yuan.

3.2 "Construction in Progress" subject mainly accounts for actual projectexpenditure during implementation. As of December 31, 2015, the endingbalance was RMB 17,902,610.48 yuan, mainly including: consulting fees(including the project fee of three IU implementation), training andresearch, travel expenses, office equipment, translation and dailymanagement, etc.

3.3 "Project grant" subject mainly accounts for received initial depositamount and grants from the World Bank (excluding interest income andfee charges). As of December 31, 2015, USD 1,993,532.14 of the grantswas received, approximately RMB 12,945,200.30 yuan based on theexchange rate of that time.

3.4 "Total Payable" subject mainly reflects the actual incurred amount ofpayable. As of December 31, 2015, the ending balance was RMB6,374,846.76 yuan, mainly including: payable consulting fees, dailymanagement fees had been paid in advance but not been withdrawn yetand exchange gains and losses.

4. The Reimbursement and expenditure of the Special AccountThe beginning balance of the project special account was USD993,869.01. As of December31, 2015, no withdrawal was made from theWorld Bank, and the interest income was USD 1,172.54 this year, USD775,197.91 of grant was used, and USD 1,561.55 of accrued interest wastransferred out. As of December 31, 2015, the ending balance of specialaccount was USD 218,282.09.

5. Project Implementation ProgressAs of December 31, 2015, the project accumulated amount of withdrawalfrom the World Bank was USD 1,993,532.14, accounting for 24.37% oftotal USD 8.18 million, of which there was no withdrawal from the World

15

Bank (in Summary of Sources and Uses of Funds By Project Component I,the RMB 710,086.84 yuan of source funding of current period was theforeign exchange gains or loss between the previous period spot exchangerate and the exchange rate of ending balance).

As of December 31, 2015, the project accumulated amount of expenditurewas RMB 17,902,610.48 yuan, accounting for 33.70% of the total amountof life of PAD, and current period expenditure was RMB 8,626,245.50yuan.

16