30 JUN 2017

Sichuan Provincial Audit Office of the People's Republic of China

Audit Report) I * ## C[2016 ) 212#

SICHUAN AUDIT REPORT ( 2016 ] NO.212

Project Name: People's Republic of China for A Poverty Alleviation

and Agriculture-Based industry Pilot and

Demonstration in Poor Areas Project

k: 8509-CNLoan No.: 8509-CN

Project Entity: Sichuan Provincial Bureau of poverty alleviation and

resettlement

2016

Accounting Year: 2016

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目 录ColltelltS

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

1 .Atlditor&5 Opinion.............................................................................. ．⋯⋯3

二、财务报表及财务报表附注．.........................................................．⋯⋯6

11 .Financial Statements and Notes to the Financial Statements......... ．⋯⋯6

（一）资金平衡表二，二，⋯，⋯，⋯，.．⋯，......................................................．⋯⋯6

1 .BalallCe Sheet.................................................................................... ．⋯⋯ 6

（二）项目进度表．⋯，....．⋯⋯，................．⋯⋯，,,.．⋯⋯，.．⋯，,,，⋯⋯，,,．⋯⋯，二，．⋯8

11 .Sunllnary of Sources and Uses ofFunds勿 Project Component.．⋯⋯，二8

（三）贷款协定执行情况表．.....................．⋯⋯，...........．⋯⋯，...........．⋯⋯10

111 .statemellt oflmplemeniation ofLoanAgreement.,. ，⋯⋯，............. ．⋯⋯ 10

（四）指定账户报表．.......．⋯⋯，.........................．⋯⋯，.,,,.，⋯，.,,．⋯，,,.,，二，，⋯11

iv. Designated Account statement...................................................... ．⋯⋯ n

（五）财务报表附注．.......................................................................．⋯⋯13

v.N0test0theFinal1cialStatel11ents ，二，.,,.，⋯，二，，⋯，............................. ．⋯⋯ 16

三、审计发现的问题及建议．..........................................．⋯⋯，，⋯⋯，.,.,.，二19

111,Audit Findings and Recommendations 二，．⋯，二，，二，,,.,..................... ．⋯⋯ 19

一、审计师意见

审计师意见

四少｝1省扶贫和移民工作局：

我们审计了世界银行贷款贫困片区产业扶贫试点示范项目2016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指定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 18页）。

（一）项目执行单位及四川省财政厅对财务报表的责任

簖制上述财务报表中的资金平衡表、项目进度表及贷款协定执行情况表是你局的责任，簖制指定账户报表是四川省财政厅的责任，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。

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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贫困片区产业扶贫试点示范项目2016年 12月 31日的财务状况及截至该日同年度的财务收支、项目执行和指定账户收支情况。

（四）其他事项

由于该项目20 16年度没有向世界银行提款报账，我们不对提款报账发表意见。

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。

中· 妙 计·

地址：中国四川省成都市永兴巷 巧号邮政簖码：610012电话：86一028一8652202传真：86一028一8652039

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1. Auditor's Opinion

Auditor's Opinion

To Sichuan Provincial Bureau of poverty alleviation and resettlement:

We have audited the special purpose financial statements (from page 6 topage 18) of the People's Republic of China for A Poverty Alleviation andAgriculture-Based industry Pilot and Demonstration in Poor AreasProject financed by the World Bank, which comprise the Balance Sheetas of December 31, 2016, the Summary of Sources and Uses of Fundsby Project Component, the Statement of Implementation of LoanAgreement and the Designated Account Statement for the year thenended, and Notes to the Financial Statements.

Project Entity and Sichuan Provincial Finance Department'sResponsibility for the Financial Statements

The preparation of the Balance Sheet, the Summary of Sources and Usesof Funds by Project Component and the Statement of Implementation ofLoan Agreement is the responsibility of your bureau, while thepreparation of the Designated Account Statement is the responsibility ofSichuan Provincial Finance Department, which includes:i. Preparing and fairly presenting the accompanying financial statementsin accordance with Chinese accounting standards and system, and therequirements of the project loan agreement;ii. Designing, implementing and maintaining necessary internal controlto ensure that the financial statements are free from materialmisstatement, 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 theGovernment 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 toobtain reasonable assurance about whether the financial statements arefree from material 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

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the risks of material misstatement of the financial statements, whetherdue to fraud or error. In making those risk assessments, the auditorconsiders internal control relevant to the entities' preparation and fairpresentation of the financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity'sinternal control. An audit also includes evaluating the appropriateness ofaccounting policies used and the reasonableness of accounting estimatesmade by management, as well as evaluating the overall presentation ofthe 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, the financial position of thePeople's Republic of China for A Poverty Alleviation andAgriculture-Based industry Pilot and Demonstration in Poor AreasProject financed by the World Bank as of December 31, 2016, itsfinancial receipts and disbursements, the project implementation and thereceipts and disbursements of the designated account for the year thenended in accordance with Chinese accounting standards and system, andthe requirements of the project loan agreement.

Other Matter

In 2016, the project did not withdraw from the world bank, and We don'texpress our opinions on withdrawal or reimbursement.

The audit report consists of the Auditor's Opinion and two more partshereinafter: Financial Statements and Notes to the Financial Statements,and Audit Findings and Recommendations.

Sichuan Provincial Audit Office of the People's Republic of China

June 28, 2016

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Address: No.15, Yong Xing Alley, Chengdu City, Sichuan Province, P.R.ChinaPostcode: 610012Tel.: 86-028-86522202Fax: 86-028-86522039

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

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二、财务报表及财务报表附注11 .Financial Statements and Notes to the Financial Statements

（一）资金平衡表1.Balance Sheet

资 金 平 衡 表BALANCE SHEET

20 16年 12月 31 日(A 5 ofDecember 31,2016)

项目名称：世界银行贷款贫困片区产业扶贫试点示范项目ProjectName:People,sRepublicofChinaforAPovertyAlleviationandAgr 工culhlre一asedindustryPilotand

Demonstration in PoorAreas Project簖报单位：四川省扶贫和移民工作局 货币单位：人民币元

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后续 （TObecontinued)

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A, W-ITALMA . it 0 T, jl:RiTAOK 0.00 0.00Total Prepaid and Receivable 16 000 17,079,060.0 Bond Fund 42

flft A *11 4 171 ALP, 0.00 0.00Including: World Bank Loan 17 0.00 0 00 Construction Expenditures 43

Interest Receivable to be Offset

World Bank Loan 18 0.00 0.00 44 0.00 185,325,00Commitment Fee Total Payables

Receivable

MLtfftfftMiE Nffl R -A rp!TMZ4-,j 9 T %;kfte. 0.00 0.00World Bank Loan Service- 19 0.00 0.00 Including: World Bank Loan 45

Fee Receivable Interest Payables

P44 9 ry R V* ig 5y 0.00 0.00

20 0.00 0.00 World Bank Loan 46Marketable Securities Cornmitirrient Fee

Payables

51VIflku 4MAAML 0,00 0.0021 0.00 0.00 World Bank Loan Service 47

Total Fixed AssetsFee Payables

22 0.00 0.00 A, 48 0.00 0.00Fixed Assets, Cost Total Other Payables

0: -mill-T E )L, _E&&XR5 : OM 0.00Less: Accumulated 23 0.00 0.00 49

Depreciation Appropriation of Fund

Z ki Y" 4 T 24 0.00 0.00 100k1k 50 0,00 3,372.87Fixed Assets, Net Retained Earnings

INMi": "A 25 0.00 0.00Fixed Assets Pending Disposal

26 0,00 0.00Fixed Assets Losses in Suspense

ft k Z TI A*

Total Application of Fund 0'00 40,497,497,87 Total Sources ofFund 51 0.001 40,497,497.87

（二）项目进度表11.Summary of Sources and Uses of Funds by Project Component

项 目进 度 表 （一）SUMMARY OF SOURCES AND USES OF FUNDS

BY PROJECT COMPONENTI本期截至20 16年 12月 31日

(For the period endod Docember 31,2016)

项目名称：世界银行贷款贫困片区产业扶贫试点示范项目Project Nallle:People,5 Republic ofChinaforAPover&tyAlIeviationandAgriculture一BasedindustryPilotand

Demons七ation in PoorAreas Project簖报单位：四川省扶贫和移民工作局 货币单位：人民币元

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iv. Designated Account Statement

DESIGNATED ACCOUNT STATEMENT*MA9 20164 12A 31 H

(For the period ended December 31, 2016)

Project Name: People's Republic of China for A Poverty Depository Bank:INDUSTRIALAlleviation and Agriculture-Based industry Pilot and AND COMMERCIAL

BANK OF

Demonstration in Poor Areas Project CHINA SICHUAN BR.

#: 8509-CN %: 4402209029140017518Loan No. 8509-CN Account No.:4402209029140017518

Prepared by: The Finance Department of Sichuan Province Currency: USD

Aff3*- *VfTWP V5Z%WRPartA-Account Activity for the Current Period Amount

0.00Beginning Balance

Wn: 0.00Add:

St4tit tA!t 0.00Total Amount Deposited this Period by World Bank

M*&k.\PA_91 (TAThltPMW) 0.00Total Interest Earned this Period if Deposited in Designated Account

Total Amount Refunded this Period to Cover Ineligible Expenditures

0.00Deduct:

0Total Amount Withdrawn this Period

t4~]~tii4~ lllw~mtdi0.00Total Service Charges this Period if not Included in Above Amount Withdrawn

0.00Ending Balance

( OTo be continued)

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Part B-Account Reconciliation Amount

0.00Amount Advanced by World Bank

Deduct:

Total Amount Recovered by World Bank

3. t ti P R 0.00Outstanding Amount Advanced to the Designated Account at the End of this Period

4. 4rJV PM*2- 0.00Ending Balance of Designated Account

0.00Add:

5. I ~ * *Amount Claimed but not yet Credited at the End of this Period

Application No.

6. M M M RW*M 0.00Amount Withdrawn but not yet Claimed at the End of this Period

7. A RIftitk ( tTh 54 6 V!rP) 0.00Cumulative Service Charges (If not Included in Item 5 or 6)

0.00Deduct:

S. AIS4A (VXATMWrPf) 0.00Interest Earned (if Included in Designated Account)

9. t*tamPtWR 0.00Total Advance to the Designated Account Accounted for at the End of this Period

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（五）财务报表附注

财务报表附注

1．项目概况世界银行贷款贫困片区产业扶贫试点示范项目签字日期为2015

年9月 10日，项目生效日期为20巧年 12月 1日，项目终止日期 2021年。贷款协定号：8509一CN，该项目主要任务为在 6个项目县的49个乡镇、199个贫困村，实施农业产业链、合作社、农村基础的建设。该项目主要建设内容包括综合价值链发展、公共基础设施与服务、产业扶贫机制研究与推幼、项目管理监测与评价等 4个分项目。具体包括扶持当地发展特色农牧产品生产；改造牛羊圈舍、修建整治村道、建设小型提灌站等生产服务设施；扶持农业专业合作社发展，开展农牧业生产技能培训；完善产业扶贫模式，进行产业扶贫机制研究与推幼，提升农业项目管理能力。

计划总投资人民币60,000.00万元，其中世行贷款 5,000.00万美元 （折合人民币30,500.00万元），国内配套资金人民币 29,500一00万元。项目覆盖沪州、凉山2个市 （州），叙永、古蔺、金阳、布拖、昭觉、粎姑 6个县的49个贫困乡（镇）,199 个贫困村，8一77万贫困人 口。

2服表编制范围2016年度会计报表汇总范围为世界银行贷款贫困片区产业扶贫

试点示范项目．覆盖的叙永、古蔺、金阳、布拖、昭觉、美姑 6个县财务报表及四力】省财政厅指定账户报表。

3．主要会计政策3.1本项目财务报表按照财政部《世界银行贷款项目会计核算办

法》 （财际字 〔2000〕13号）及国家会计准则、会计制度和本项目贷款协定有关要求编制。

3.2会计核算年度采用公历年制，即公历每年 1月 1日至 12月31 日 。

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3.3会计核算以 “权责发生制”作为记账原则，采取复式记账法记账，以人民币为本位币。

3.4按照中国人民银行 2016年 12月31日汇率，即uSDI＝人民币6 .9370元。

4服表项目说明4.1资金平衡表4.1 .1项目支出2016年项 目支出人民币 185,420.90元，累计支出人民币

185,420.90元，占总投资计划的0.03％。

4.1 .2货币资金20 16年 12月 31日货币资金余额为人民币23,233,0 1 6.97元，反

映项目单位期末库存现金和银行存款余额。

4.1.3预付及应收款20 16年 12月 31日余额为人民币 17,079,060.00元，反映项目单

位期末预付工程款。

4.1.4项目拨款2016年 12月 31日余额为人民币40,308,800.00元，是省级到位

的配套资金。本项目配套资金全额来自中央、省预算安排的财政专项扶贫资金。

4.1.5应付款合计20 16年 12月 31日余额为人民币 1 85,325.00元，反映项目单位

各种应付未付款项。

4.1 .6留成收入截至2016年 12月31日余额为人民币3,372.87元，主要是银行

存款利息收入。

4.2指定账户报表

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本 项 目指定账 户设在工 商银 行春 熙支行 ，账 号为4402209029140017518，币种为美元。专用账户无美元存款 。2016年度本项目未进行提款报账，本年度专用账户资金无回补；专用账户年末无余额。

5．其他需要说明的问题项目执行期五年。四川省从2015年 9月 10日开始实施，到 2016

年 12月 31日，已累计完成投资 185,420.90元，占项目总投资计划的 0.03%，在此期间没有向世界银行申请回补资金。

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v. Notes to the Financial Statements

Notes to the Financial Statements

1. Project OverviewThe signing date of "Industrial Poverty Alleviation Pilot DemonstrationProject in Poor Areas of China " loaned from the World Bank wasSeptember 10, 2015, and the Project came into effect on December 1,2015, and will be tenninated in 2021. (Loan agreement No.: 8509-CN)The main tasks of the Project are to build agricultural industry chains,cooperatives and rural infrastructure in 49 townships and towns, 199 poorvillages of 6 project counties. The main construction contents of theProject include development of comprehensive value chain, publicinfrastructure and service, research and extension of industrial povertyalleviation mechanism, project management monitoring and evaluation,etc. specially including assistance in development of local production offann and ranch products; transformation of cattle and sheep houses,building and renovation of village roads, construction of productionservice facilities such as small irrigation stations; assistance indevelopment of fanner specialized cooperatives, and training ofagricultural and animal husbandry production skills; perfection ofindustrial poverty alleviation mode, research and popularization ofindustrial poverty alleviation mechanisms, and promotion of agriculturalproject management ability.The planned investment in total is RMB600.00 million yuan in Sichuan,including USD50.00 million yuan loaned from the World Bank, andRMB295.00 million yuan domestic funds. The project covers two suchcities as Luzhou and Liangshan, 49 poverty-stricken townships (towns)and 199 poverty-stricken villages from six such counties as Xuyong,Gulin, Jinyang, Butuo, Zhacjue and Meigu. There are 87,700.00 povertypeople.

2. Consolidation Scope of the Financial StatementsThe scope of the accounting statements in 2016 is special accountstatements for Poverty Alleviation and Immigration Bureaus in Xuyong,Gulin, Jinyang, Butuo, Zhaojue and Meigu covered by " IndustrialPoverty Alleviation Pilot Demonstration Pro ect in Poor Areas of China"and Financial Department of Sichuan Province.

3. Accounting Policies3.1 The financial statement of the Project is prepared according torelevant requirements of Accounting Measures for World Bank LoanProjects (CJZ [20001 No. 13) by the Ministry of Finance and national

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accounting principles, accounting systems and the loan agreement of theProject.

3.2 The accounting year is the calendar year, i.e. from January 1 to.December 31.

3.3 The financial accounting takes "accrual basis" as the accountingprinciple and employs double-entry bookkeeping method, with thestandard money in RMB.

3.4 USD 1=RMB6.9370 as per the exchange rate published by People' sBank of China on December 31, 2016.

4. Explanation of Subjects4.1 Balance sheet4.1.1 Total Project ExpendituresThe project expenditure in 2016 was RMB185,420.90 yuan, and theaccumulated expenditure was RMB 185,420.90 yuan, accounting for0.03% of the total investment plan.

4.1.2 Total Cash and BankOn December 31, 2016, the balance was RMB23,233,016.97 yuan,reflecting the cash on hand and bank balance of the project unit at the endof term.

4.1.3 Total Prepaid and ReceivableThe total prepaid and receivable on December 31, 2016 wasRMB17,079,060.00 yuan, reflecting the advance payments of the projectunit at the end of the term.

4.1.4 Total Project AppropriationThe balance on December 31, 2016 was RMB40,308,800.00 yuan, whichwas the provincial-level supporting fund in place. The entire projectsupporting capital was from the special fiscal poverty alleviation fundarranged by the Central, provincial budgets.

4.1.5 Total PayableThe balance on December 31, 2016 was RMB185,325.00 yuan, reflectingvarious payable but unpaid amounts of the project unit.

4.1.6 Incomes to reservedAs of December 31, 2016, the balance was RMB 3,372.87 yuan, whichwas mainly the bank interest income.

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4.2 Designated account statementThe designated account of the Project was opened in Chunxi Branch ofIndustrial and Commercial Bank of China, and the account number was4402209029140017518; the currency is USD. The first deposit of thespecial account was USD 0. The Project has not been withdrawn andreimbursed in 2016. The fund in the supplementary special account ofthe World Bank was USD 0; the year-end balance of the special accountwas USD 0.

5. Other Explanation for the Financial StatementsThe durations of other problematic projects to be noted were 5 years. Itwas conducted in Sichuan on September 10, 2015. Up to December 31,2016, the accumulated investment involved RMB 185,420.90, accountingfor 0.03% of the total investment plan. During this time, there is noapplication to the World Bank for funds replenishment.

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