DOC《中华人民共和国青岛市审计局》

中华人民共和国青岛市审计局 Qingdao Municipal Audit Office of the People'

s Republic of China 审计报告Audit Report 青审外报〔2018〕13号QINGDAO AUDIT REPORT〔2018〕NO.

13 项目名称: 亚洲开发银行贷款青岛智能低碳区域能源系统改扩建项目 Project Name: Qingdao Smart Low-Carbon District Energy Project Financed by the Asian Development Bank 贷款号: 3358-PRC Loan No. : 3358-PRC 项目执行单位:青岛能源集团有限公司 Project Entity: Qingdao Energy Group 会计期间: 2016年8月2日至2017年12月31日Accounting Period:August 2,2016-December 31,2017 目录Contents

一、审计师意见

1 I. Auditor'

s Opinion

3

二、财务报表及财务报表附注

6 Ⅱ. Financial Statements and Notes to the Financial Statements

6

(一)资金平衡表

6 i. Balance Sheet

6

(二)项目进度表

9 ii. Summary of Sources and Uses of Funds by Project Component

9

(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

17 iv. Special Account Statement

17

(五)财务报表附注

19 v. Notes to the Financial Statements

22

三、审计发现的问题及建议

26 III. Audit Findings and Recommendations

28

一、审计师意见 审计师意见 青岛能源集团有限公司: 我们审计了亚洲开发银行贷款青岛智能低碳区域能源系统改扩建项目2017年12月31日的资金平衡表及截至该日同期间的项目进度表、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)项目执行单位及青岛市财政局对财务报表的责任 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单位的责任,编制专用账户报表是青岛市财政局的责任,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,公允反映了青岛智能低碳区域能源系统改扩建项目2017年12月31日的财务状况及2016年8月2日至2017年12月31日的财务收支、项目执行和专用账户收支情况.

(四)其他事项 我们审查了本期内由青岛财政局报送给亚洲开发银行的第01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议的要求,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. 中华人民共和国青岛市审计局 2018年6月25日 地址:中国山东省青岛市山东路12号甲 邮政编码:266071

电话:86-532-83867608 传真:86-532-83883448 I. Auditor'

s Opinion Auditor'

s Opinion To Qingdao Energy Group We have audited the special purpose financial statements (from page

6 to page 22) of Qingdao Smart Low-Carbon District Energy Project Financed by the Asian Development Bank, which comprise the Balance Sheet as of December 31, 2017, 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 period then ended, and Notes to the Financial Statements. Project Entity and Qingdao Municipal Financial Bureau'

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 Qingdao Municipal Financial Bureau, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement;

ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor'

s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People'

s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor'

s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities'

preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity'

s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of Qingdao Smart Low-Carbon District Energy Project Financed by the Asian Development Bank as of December 31, 2017, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the period 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 No.

1 and the attached documents submitted to the Asia Development 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. Qingdao Municipal Audit Office of the People'

s Republic of China June 25,

2018 Address: No.

12 A, Shandong Road, Qingdao City, Shandong Province, P.R. China Postcode:

266071 Tel.: 86-532-83867608 Fax: 86-532-83883448 The English translation is for the convenience of report users;

Please take the Chinese audit report as the only official version.

二、财务报表及财务报表附注 Ⅱ. Financial Statements and Notes to the Financial Statements

(一)资金平衡表 i. Balance Sheet 资金平衡表BALANCE SHEET 2017年12月31日(As of December 31, 2017) 项目名称:亚洲开发银行贷款青岛智能低碳区域能源系统改扩建项目 Project Name: Qingdao Smart Low-Carbon District Energy Project Financed by the Asian Development Bank 编报单位:青岛能源集团有限公司 货币单位:人民币元 Prepared by: Qingdao Energy Group 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 0.00 31,438,438.30

一、项目拨款合计 Total Project Appropriation Funds

28 0.00 16,180,262.50 1. 交付使用资产 Fixed Assets Transferred

2 0.00 6,099,439.23

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

29 0.00 0.00 2. 待核销项目支出 Construction Expenditures to be Disposed

3 0.00 0.00 其中:捐赠款 Including: Grants

30 0.00 0.00 3. 转出投资 Investments Transferred-out

4 0.00 0.00

三、项目借款合计 Total Project Loan

31 0.00 32,671,000.00 4. 在建工程 Construction in Progress

5 0.00 25,338,999.07 1. 项目投资借款 Total Project Investment Loan

32 0.00 32,671,000.00

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

6 0.00 0.00 (1) 国外借款 Foreign Loan

33 0.00 32,671,000.00 其中:应收生产单位亚行贷款 Including: ADB Investment Loan Receivable

7 0.00 0.00 其中: 亚洲开发银行 Including: ADB

34 0.00 32,671,000.00

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

8 0.00 0.00 国际复兴开发银行 IBRD

35 0.00 0.00 其中:拨付亚行贷款 Including :Appropriation of ADB Investment Loan

9 0.00 0.00 技术合作信贷 Technical Cooperation

36 0.00 0.00

四、器材 Equipment

10 0.00 0.00 联合融资 Co- Financing

37 0.00 0.00 其中:待处理器材损失 Including: Equipment Losses in Suspense

11 0.00 0.00 (2) 国内借款 Domestic Loan

38 0.00 0.00 ........