30 JUN 2016? /20 932

Audit Service Center of China National Audit Office for

Foreign Loan and Assistance Projects

Audit Report

* $ h # [2016 ] 30 -

AUDIT REPORT [2016) NO. 30

Project Name: China Climate Technology Needs Assessment Project

Granted by the World Bank

AI -9T: TF012536

Grant No.: TF012536

Project Entity: Department of Climate Change of National Development

and Reform Commission

2015

Accounting Year: 2015

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目 录ContentS

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

1.Anditor&5 opinion., ．⋯，二，.，⋯，.............. ．⋯⋯，⋯，二，．⋯，．⋯，..．⋯⋯，.......... ．⋯⋯，,3

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

11 .Financial Statemellts and Notes to the Financial Slatemellts......... ．⋯⋯6

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

1.Balance Sheet.......... ．⋯⋯，,，⋯，.......................... ．⋯⋯，⋯，⋯，,．⋯，．⋯，.．⋯6

（二）赠款协定执行情况明细表．..．⋯⋯，⋯，.,.,.．⋯⋯，.，⋯⋯，.,......．⋯⋯7

11 .Statement of Implementation of Grant Agreement ，⋯，⋯，二，.,.，二，．⋯，7

（三）专用账户报表．.．⋯⋯，⋯⋯，二，⋯⋯，二，．⋯，.,............．⋯⋯，．⋯，．⋯，．⋯，8

111 .Special Account Statement ....... ．⋯⋯，⋯，二，........... ．⋯⋯，,．⋯⋯，..．⋯⋯8

（四）财务报表附注．..........．⋯⋯，.．⋯⋯，.,.......．⋯⋯，.................．⋯⋯，二9

iv. Notes to the Finallcial Statements.,....... ．⋯⋯，．⋯⋯，,...．⋯⋯，...．⋯⋯ 11

三、审计发现的问题及建议．...．⋯⋯，.................．⋯⋯，.．⋯⋯，..............．⋯⋯13

nl.Audit Findings and Recommendations ⋯⋯，.............. ．⋯⋯，二，⋯，,．⋯，二，,,14

一、审计师意见

审计师意见

国家发展和改革委员会应对气候变化司：

我们审计了世界银行赠款中国应对气候变化技术需求评估项目2015年 12月31日的资金平衡表及截至该日同年度的赠款协定执行情况明细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 12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、赠款协定执行情况明细表是你司的责任，簖制专用账户报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做出会计估计的合理性，以及评价财务报表的，蓉体列报。

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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、会计制度和本项目赠款协定的要求编制，公允反映了世界银行赠款中国应对气候变化技术需求评估项目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

我们还审查了本期内报送给世界银行的第3号至第6号提款申请书及所附资料。我们认为，这些资料均符合赠款协议的要求，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。

一二二‘ 止几甘卜

一于一丈．认_. ＿价少拼 ／ 贾系噢审计籲国外贷糼蒸项昏’秒丹终嘴心

&O’中 ”2，日扩 薪： 娜 尹 声

地 址：中国北京市丰台区金中都南街 17号邮政簖码：100073电 话：86一10一50992767

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1. Auditor's Opinion

Auditor's Opinion

To Department of Climate Change of National Development and ReformCommission

We have audited the special purpose financial statements (from page 6 topage 12) of China Climate Technology Needs Assessment ProjectGranted by the World Bank, which comprise the Balance Sheet as ofDecember 31, 2015, the Statement of Implementation of GrantAgreement and the Statement of Special Account for the year then ended,and Notes to the Financial Statements.

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

The preparation of the Balance Sheet, the Statement of Implementation ofGrant Agreement is the responsibility of your entity, while the preparationof the Special Account Statement is the responsibility of InternationalFinancial and Economic Cooperation Department of Ministry of Finance,which includes: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 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 ofthe risks of material misstatement of the financial statements, whether dueto fraud or error. In making those risk assessments, the auditor considers

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internal 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, financial position of China ClimateTechnology Needs Assessment Project Granted by the World Bank as ofDecember 31, 2015, its financial receipts and disbursements, the projectimplementation and the receipts and disbursements of the special accountfor the year then ended in accordance with Chinese accounting standardsand system, and the requirements of the project grant agreement.

Other Matter

We also examined the NO.3 to NO.6 withdrawal applications and theattached documents submitted to the World Bank during the period. Inour opinion, those documents comply with the project grant agreementand can serve as basis for grant withdrawal.

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

Audit Service Center o1ClGina Nati6nal u4Al Office forForeign Loan and Assisii Prqeot -June 29,2016

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Address: No. 17 Jinzhongdu South Avenue, Fengtai district, Beijing,P.R.ChinaPostcode: 100073Tel.: 86-10-50992767

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

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(-=) *)flwp4k*iii. Special Account Statement

* M w P 4 ASPECIAL ACCOUNT STATEMENT

*MAI 2015 * 12 A 31 9

(For the period ended December 31, 20153 1 0 4 #: -g -Y Jk ff YJ,# rp R ao Xf ILL fA t- it # A * -

;; ' j-T 1 33 19

Project Name: China Climate Technology Needs Assessment Project Granted by the World BankTF012536

Grant No.: TF 0 12536

Prepared by: International Financial and Economic Cooperation Department of Ministry ofFinance

ff P ik ff t W t V ik fTt fT it k VDepository Bank: Head Office General Banking of China CITIC Bank

W-5-: 7111011482600007959 -FAccount No. : 7111011482600007959 Currency: USD

Item Amount

Beginning Balance 283,266,64

Add: 0.00

Total Amount Deposited this Period by World Bank 1,389,200.90

Total Interest Earned this Period if Deposited in Special Account 0.00

Total Amount Refunded this Period to Cover Ineligible Expenditures 0.00

A > -Deduct: 0.00

*m5zl-1199

Total Amount Withdrawn this Period 1,172,467.54

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

Total Interest Transferred this Period 0.00

M*5$ g

Ending Balance 500,000.00

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（四）财务报表附注

财务报表附注1．项目概况世界银行赠款中国应对气候变化技术需求评估项目赠款号为

TF012536，旨在支持中国对应对气候变化领域的减缓和适应技术的需求进行评估，并促进中国采纳世界最先进的实践。主要项目内容包括 1）方法学的开发、技术监管、汇总与发布；2）开展省级、行业层面的技术需求评估；3）在国家、省级和行业层面开展能力建设以支持应对气候变化技术籑络的构建；4）在中小企业层面开展示范项目以促进技术转让；5）项目管理办公室的运行。财政部于 2012年 7月 6 日与世界银行签订该项目赠款协定，于2012年 11月9 日与国家发展和改革委员会签订转赠协议。核定赠款额度 5,000,000.00美元，其中货物、咨询服务、培训、会议、考察和运营费用 4,200,000.00美元，子赠款 800,000.00粎元。2015年 1月经世界银行和全球环境基金批准，修改了赠款协议，将货物、咨询服务、培训、会议、考察和运营费用调整为 4,240,000.00粎元，子赠款 760,000.00美元。本项目专用账户设在财政部国际财金合作司，预计于2016年6月30日关账。国家发展和改革委员会应对气候变化司（以下简称发改委气候司）于2013年 7 月将项目管理办公室设在国家应对气候变化战略研究和国际合作中心 （简称项目办）o

2．主要会计政策2.1本项目财务报表按照 《国际金融组织贷款赠款项目财务管理

暂行办法》和本项目执行协议的要求编制。2.2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。

2.3本项目会计核算以“权责发生制”作为记账原则，采用借贷复式记账法记账，以人民币为记账本位币。

2.4本报告中，除资金平衡表中银行存款期末余额、赠款协定执行情况明细表中核定额人民币金额及专用账户累计发生额人民币金额按照中国人民银行2015年 12月31日汇率，即1美元＝人民币6.4936元折算外，其余人民币金额均按照汇兑日中信银行的即期汇率折算。

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3．报表科目说明3.1银行存款20 15年 12月 31日银行存款余额 500,000.00美元，折合人民币

3,246,5 00.00元。汇兑损益为人民币88,265.48元。3.2 项目支出截至2015年 12月 31日，项目累计支出人民币9,887,642.52元，

本年度项目支出主要为委托业务费、项目评审会议费、项目办人员工资、专家咨询费、办公用品等支出。

3.3拨入赠款截至 20 15年 12月 31日拨入赠款余额 2,073,022.49美元；按即

实汇率结算，累计拨入赠款余额人民币 13,074,020,52元。3.4应付账款截至2015年 12月 31日应付账款余额人民币60,422.00元，为已

支付未提款的项目支出。

4．专用账户情况本项 目专用账 户设在 中信银行总行 营业部 ，账 号为

7111011482600007959，币种为美元。专用账户首次存款 500,000.00粎元。本期期初余额 283,266.64粎元，本期回补 1,359,200.90美元，本期支付 1,172,467.54粎元，期末余额 500,000.00美元。

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iv. Notes to the Financial Statements

Notes to the Financial Statements

1. Project OverviewThe Grant Number of the China Climate Technology Needs AssessmentProject Granted by the World Bank is TF012536. It aims to supportChina's efforts to assess climate change mitigation and adaptationtechnology needs and to adopt corresponding global best practices. Themain project activities include: 1) Methodology Development, TechnicalOversight, Synthesis and Dissemination; 2) Technology Assessments atthe Sector and Provincial Levels; 3) Capacity Building at National,Provincial and Sectorial Levels to Support Climate Technology NetworksEstablishment; 4) Pilot Program in Small and Medium-Size Enterprises toAccelerate Technology Transfer; 5) Operation of the Project ManagementOffice. On July 6, 2012, the Ministry of Finance signed the project grantagreement with the World Bank. On November 9, 2012, the Ministry ofFinance signed a transfer grant agreement with the National Developmentand Reform Commission. The project approved grant amount was USD5,000,000,00, in which USD 4,200,000.00 for Goods, Consultants'Services, Training, Workshops, Study Tours and Incremental OperatingCosts, and USD 800,000.00 for Sub-Grants. In January 2015, after theapproval of the World Bank and GEF, the amount for Goods, Consultants'Services, Training, Workshops, Study Tours and Incremental OperatingCosts was modified to USD 4,240,000.00 and USD 760,000.00 forSub-Grants. The special account is set up in the International Financialand Economic Cooperation Department of Ministry of Finance, andexpected to be closed on June 30, 2016. Since July 2013, the Departmentof Climate Change of National Development and Reform Commission(hereinafter referred to as DCCNDRC) set up Project Management Officein the National Center for Climate Change Strategy and InternationalCooperation (hereinafter referred to as PMO).

2. Accounting Policies2.1 The financial statements of the Project complied with the InterimMeasures for the Financial Management of Projects Financed by Loansand Grants of International Financial Organizations, as well as relativeprovisions in the Grant Agreement.2.2 In accounting practice, the Gregorian calendar year is adopted as thefiscal year from January I to December 3 1.2.3 The accrual basis and the debit/credit double entry bookkeepingmethod are adopted, and RMB is used as the recording currency of

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bookkeeping.2.4 In this report, the exchange rate adopted in the financial statementswas the spot exchange rate announced by China CITIC Bank, except forthe exchange rate adopted in ending balance of Cash in Bank in theBalance Sheet, and the Grant Amount and accumulated amount ofwithdrawals in Special account of Statement of Implementation of GrantAgreement was the exchange rate announced by the People's Bank ofChina on December 31, 2015, which is USD1= RMB 6.4936 yuan.

3. Explanation of Subjects3.1 Cash in BankOn December 31, 2015, the balance of Cash in Bank was USD500,000.00, which converted into RMB 3,246,800.00 yuan, with theexchange gain or loss of RMB 88,265.48 yuan.3.2 Project ExpenditureAs of December 31, 2015, the total project expenditure was RMB9,887,642.52 yuan. The total project expenditure of 2015 were mainlyused for the contract payments, conference fee of project reviews, staffsalaries, expert consulting fees, office supplies and other expenses.3.3 Grant ReceivedAs of December 31, 2015, the balance of Grant Received was USD2,073,022.49, which was converted into RMB 13,074,020.52 yuan on thebasis of the real-time exchange rate.3.4 PayableAs of December 31, 2015, the balance of Payable was RMB60,422.00yuan, which is the amount has been disbursed during thisperiod but not been reimbursed yet.

4. Special AccountThe Special Account of this project is set in the Head Office GeneralBanking of China CITIC Bank, with the account number of7111011482600007959, and USD as currency unit. The Initial Deposit ofthe Special Account was USD 500,000.00. The beginning balance of2015 was USD 283,266.64. During this period, the reimbursement wasUSD 1,389,200.90, and the disbursement was USD 1,172,467.54. Thus,the ending balance was USD 500,000.00.

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