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1、德国政府赠款河南沙漠化控制德国政府赠款河南沙漠化控制( (造林造林) )项目项目 20122012 年度财务收支和项目执行情况审计结果年度财务收支和项目执行情况审计结果（二（二 O 一三年九月二十七日公告）年九月二十七日公告）2013 年第年第 8 号（总第号（总第 078 号）号）中华人民共和国河南省审计厅Henan Provincial Audit Office of the Peoples Republic of China审审 计计 报报 告告 Audit Report豫审外报201343 号HENAN AUDIT REPORT2013NO.43项目名称： 德国政府赠款河南沙漠化控制(
2、造林)项目Project Name: Henan Desertification Control (Smallholder Forestry) Project Granted by German赠 款 号： BMZ-No.200365924CHA Grant No. : BMZ-No.200365924CHA项目执行单位：河南省林业厅德援项目管理办公室Project Entity: Sino-German Project Management Office of Henan Provincial Forestry Department会计年度： 2012Accounting Year: 201
3、2目目 录录Contents一、审计师意见.1 .Auditors Opinion.3 二、财务报表及财务报表附注.5 .Financial Statements and Notes to the Financial Statements.5 资产负债表.5 .Balance Sheet.5 资金来源表6 .Sources of Funds.6 项目支出和投资情表.7 .Project Cost and Funding Report.7 造林支出.10 .Expenditure on Afforestation. 10 管理费支出表11 .Expenditure on Management E
4、xpenses11 运营费支出表 12 .Expenditure on Operation Costs.12 中方和德方资金份额表 13 .Reconciliation of Costs Between German and Chinese FC.13 德方援款使用情况表 17 .Reconciliation of KFW Costs.17 财务报表附注18 .Notes to the Financial Statements .20 三、审计发现的问题及建议.22III. Audit Findings and Recommendations.250一、审计师意见一、审计师意见 审计师意见审计
5、师意见河南省林业厅德援项目管理办公室：我们审计了德国政府赠款河南沙漠化控制（造林）项目 2012 年 12 月 31 日的资产负债表及截至该日同年度的项目资金来源表、项目支出和 投资情况表、管理费支出表、运营费支出表等特定目的财务报表及财务 报表附注（第 5 页至第 21 页） 。（一）项目执行单位对财务报表的责任（一）项目执行单位对财务报表的责任编制上述财务报表是你单位的责任，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（二
6、）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。 我们按照中华人民共和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
7、及评价财务报表的总体列报。1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（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，公允反映了德国政府赠款 河南沙漠化控制（造林）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、项目执行和专用账户收支情况。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 28 日地址：中国河南省郑州市纬二路 27 号 邮政编码：450003
8、 电话：86-0371-65648374 传真：86-0371-659552652I. Auditors Opinion Auditors OpinionTo Sino-German Project Management Office of Henan Provincial Forestry DepartmentWe have audited the special purpose financial statements (from page 5 to page 21) of Henan Desertification Control (Smallholder Forestry) Proje
9、ct Granted by German, which comprise the Balance Sheet as of December 31, 2012, Sheet of capital Source、Sheet of Project Cost and Investment、Sheet of Management Expenses, Sheet of Running Costs and Notes to the Financial Statements.Project Entitys Responsibility for the Financial StatementsYour enti
10、ty is responsible for the preparation of the financial statements mentioned above, which include: 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, imp
11、lementing and maintaining necessary internal control to ensure that the financial statements 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
12、 in accordance with the Government Auditing Standards of the Peoples 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 fr
13、ee 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 auditors judgment, including the assessment of the risks of material misstatement of the financial stat
14、ements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the 3circumstances, but not for the purpos
15、e 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 believe that the audit e
