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1、世界银行贷款河南省淮河流域重点平原洼地治理项目2012年度财务收支和项目执行情况的审计结果（二O一三年九月二十七日公告）2013年第15号（总第085号）中华人民共和国河南省审计厅Henan Provincial Audit Office of the Peoples Republic of China 审 计 报 告Audit Report豫审外报201338号HENAN AUDIT REPORT2013NO.38项目名称： 世界银行贷款河南省淮河流域重点平原洼地治理项目Project Name: Henan Provincial Huai River Basin Flood Managem
2、ent and Drainage Improvement Project Financed by the World Bank贷 款 号： 7938-CNLoan No. : 7938-CN项目执行单位：河南省淮河流域重点平原洼地治理工程外资项目管理办公室Project Entity: Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project Office会计年度： 2012Accounting Year： 2012目 录Contents一、审计师意见1I. Auditors Opin
3、ion3二、财务报表及财务报表附注5. Financial Statements and Notes to the Financial Statements5（一）资金平衡表5i. Balance Sheet5（二）项目进度表7ii. Summary of Sources and Uses of Funds by Project Component7（三）贷款协定执行情况表10iii. Statement of Implementation of Loan Agreement10（四）专用账户报表11iv. Special Account Statement11（五）财务报表附注13v. No
4、tes to the Financial Statements16三、审计发现的问题及建议19III. Audit Findings and Recommendations25一、审计师意见审计师意见河南省淮河流域重点平原洼地治理工程外资项目管理办公室： 我们审计了世界银行贷款河南省淮河流域重点平原洼地治理项目2012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和专用账户报表等特定目的财务报表及财务报表附注(第5页至第18页)。（一）项目执行单位及河南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
5、表是河南省财政厅的责任，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
6、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河南省淮河流域重点平原洼地治理项目2012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
7、银行的第1号、2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。 中华人民共和国河南省审计厅2013年6月27日地址：中国河南省郑州市纬二路27号邮政编码：450003电话：86-0371-65648377传真：86-0371-65648290I. Auditors OpinionAuditors OpinionTo Henan Provincial Huai River Basin Flood Management and Drainage Improvem
8、ent Project officeWe have audited the special purpose financial statements (from page 5 to page 18) of Henan Provincial Huai River Basin Flood Management and Drainage Improvement Project financed by the World Bank, which comprise the Balance Sheet as of December 31, 2012, the Summary of Sources and
9、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.Project Entity and Henan Provincial Finance Departments Responsibility for the Financial StatementsThe preparation of
10、 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 Henan Provincial Finance Department, which inc
11、ludes: 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
12、are free from material misstatement, whether due to fraud or error.Auditors ResponsibilityOur 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 Peoples Republic of China and Int
13、ernational 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 evidenc
14、e about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors 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
15、 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 entitys 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 belie
