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内蒙古自治区审计厅关于亚洲开发银行贷款内蒙古环境改善项目(二期)2016年度财务收支及项目执行情况的审计报告

发布时间: 2017-11-06

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中华人民共和国内蒙古自治区审计厅

Audit Office of Inner Mongolia Autonomous Region

of the People’s Republic of China

 

审  计  报  告

Audit Report

 

内审外资〔2017001

AUDIT REPORT2017No.001

 

项目名亚洲开发银行贷款内蒙古环境改善项目(二期)

Project NameInner Mongolia Environment Improving Project Financed by ADBSecond Phase

 

号:2658—PRC

Loan No.2658—PRC

 

项目执行单位:呼和浩特市城发投资经营有限责任公司

Project EntityHohhot Chengfa InvestmentManagement Co.,Ltd.

 

2016

Accounting Year2016

 

一、审计师意见

 

审计师意见

 

内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室:

 

我们审计了亚洲开发银行贷款内蒙古环境改善项目(二期)20161231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。

 

(一)项目执行单位及内蒙古自治区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,编制专用账户报表是内蒙古自治区财政厅的责任,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。

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,公允反映了亚洲开发银行贷款内蒙古环境改善项目(二期)20161231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亚洲开发银行的第20号至第26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。

 

 

 

 

 

中华人民共和国内蒙古自治区审计厅 

          201762       

 

 

 

    址:中国内蒙古自治区呼和浩特市大学东街116

邮政编码:010020

    话:86-0471-6634918

    真:86-0471-6634651

 

二、财务报表及财务报表附注

. Financial Statements and Notes to the Financial Statements

(一)资金平衡表

i. Balance Sheet

 

BALANCE SHEET

20161231

(As of December 31, 2016)

项目名称:亚洲开发银行贷款内蒙古环境改善项目(二期)                                                          

Project Name: Inner Mongolia Environment Improving ProjectSecond Phase Financed by ADB                                                 

编报单位:内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室  货币单位:人民币元

Prepared by: Project Leading Group Office of ADB Financed Inner

Mongolia Environment Improving Project                              Currency Unit: RMB Yuan

                                                         Application of Fund                                                                                                                                      

行次Line No.           

期初数                                                                                                                                   Beginning Balance

期末数                                                                                                                                     Ending Balance

                                                                                                                                      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

986,011,294.78

1,359,537,788.51

一、项目拨款合计                                                                                                        Total Project Appropriation Funds                          

28

612,895,789.67

753,773,073.59

    1. 交付使用资产                                                                                                                        Fixed Assets Transferred                                                  

2

640,277,131.78

746,358,640.59

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

29

-

-

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

3

-

-

    其中:捐赠款                                                                                                                        Including: Grants                                                                   

30

-

-

    3. 转出投资                                                                                                                        Investments Transferred-out

4

-

-

三、项目借款合计                                                                                                                           Total Project Loan

31

434,939,811.27

656,245,681.02

    4. 在建工程                                                                                                                 Construction in Progress

5

345,734,163.00

613,179,147.92

    1. 项目投资借款                                                                                                                          Total Project Investment Loan                                                     

32

434,939,811.27

656,245,681.02

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

6

-

 

    (1) 国外借款                                                                                                                          Foreign Loan

33

434,939,811.27

656,245,681.02

    其中:应收生产单位亚行贷款                                                                                                       Including: ADB Investment Loan Receivable       

7

-

-

其中:亚洲开发银行                                Including: ADB

34

434,939,811.27

656,245,681.02

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

8

-

-

      世界银行贷款                                                                                                             WB Loan            

35

-

-

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

9

-

-

       技术合作信贷                                                                                                                 Technical Cooperation                                                 

36

-

-

四、器材                                                                                                                              Equipment                                                             

10

52,127,908.11

37,603,676.59

           联合融资                                                                                                                        Co- Financing

37

-

-

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

11

-

-

    (2) 国内借款                                                                                                                              Domestic Loan

38

-

-

五、货币资金合计                                                                                                                          Total Cash and Bank                          

12

18903,720.75

53,460,525.17

2. 其他借款                                                                                                                                  Other Loan

39

 

 

    1. 银行存款                                                                                                                          Cash in Bank     

13

18,903,518.51

53,453,784.75

四、上级拨入投资借款                                                                                                                           Appropriation of Investment Loan

40

-

-

     其中:专用账户存款                                                                                                           Including: Special Account         

14

11104,937.96

52,710,842.64

其中:拨入亚行贷款                                                                                                                   Including: ADB Loan

41

-

 

    2. 现金                                                                                                                                    Cash on Hand                                 

15

202.24

6,740.42

五、企业债券资金                                                                                                                                  Bond Fund

42

-

-

六、预付及应收款合计                                                                                                                    Total Prepaid and Receivable                                               

16

42625,204.03

95,522,134.19

六、待冲项目支出                                                                                                                            Construction Expenditures to be Offset

43

-

-

其中:应收亚行贷款利息Including:                                                                                                        ADB Loan Interest Receivable

17

-

-

七、应付款合计Total Payable

44

51,832,526.73

136,105,369.85

        应收亚行贷款承诺费                                                                                                              ADB Loan Commitment Fee Receivable                                                 

18

-

-

其中:应付亚行贷款利息                                                                                                             Including: ADB Loan Interest Payable

45

-

-

应收亚行贷款资金占用费ADB                                                                                                              Loan Service- Fee Receivable                           

19

-

-

应付亚行贷款承诺费ADBL                                                                                                                Commitment Fee Payable

46

-

 

七、有价证券Marketable Securities                                                                                                                                                                 

20

-

-

应付亚行贷款资金占用费                                                                                                         ADB Loan Service Fee payable

47

-

-

八、固定资产合计                                                                                                                         Total Fixed Assets                                                   

21

-

-

八、未交款合计                                                                                                                                Other Payables

48

-

-

    固定资产原价                                                                                                                           Fixed Assets, Cost     

22

-

-

九、上级拨入资金                                                                                                                    Appropriation of Fund

49

 

 

      :累计折旧                                                                                                                       Less: Accumulated Depreciation                                       

23

-

-

十、留成收入                                                                                                                            Retained Earnings

50

-

-

    固定资产净值                                                                                                    Fixed Assets, Net                                                      

24

-

-

-

 

-

-

    固定资产清理                                                                                                                          Fixed Assets Pending Disposal                           

25

-

-

-

 

-

-

待处理固定资产损失                                                                                                             Fixed Assets Losses in suspense                          

26

-

-

-

 

-

-

资金占用合计                                                                                                                           Total Application of Fund                             

27

1,099,668,127.67

1,546,124,124.46

资金来源合计                                                                                                                               Total Sources of Fund

51

1,099,668,127.67

1,546,124,124.46

财务报表附注是本报表的组成部分(The notes are integral parts of the financial statements

 

(二)项目进度表

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

表(一)

Summary of Sources and Uses of Funds by Project ComponentⅠ

本期截至20161231

(For the period ended December 31, 2016

项目名称:亚洲开发银行贷款内蒙古环境改善项目(二期)                                                           

Project Name: Inner Mongolia Environment Improving ProjectSecond Phase Financed by ADB                                                  

编报单位:内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室    货币单位:人民币元

Prepared by: Project Leading Group Office of ADB Financed Inner

Mongolia Environment Improving Project                                  Currency Unit: RMB Yuan

 

本期                         

Current Period                                                                                                                                    

累计                              

Cumulative                                                                                                                                    

本期计划额            Current Period Budget

本期发生额           Current Period Actual

本期完成比               Current Period % Completed

项目总计划额                Life of PAD

累计完成额                     Cumulative Actual

累计完成比                 Cumulative % Completed

资金来源合计

Total Sources of Funds                                                                                                 

548,703,610.22

362,183,153.67

66.01%

2,498,828,800.00

1,410,018,754.61

56.43%

一、  国际金融组织贷款 

International Financing                                                                                                              

262,620,773.78

221,305,869.75

84.27%

917,013,635.71

656,245,681.02

71.56%

1. 亚洲开发开发银行  ADB                                                                                                                        

262,620,773.78

221,305,869.75

84.27%

917,013,635.71

656,245,681.02

71.56%

二、配套资金

Counterpart Financing                                                                                                                       

2,860,828,836.44

140,877,283.92

49.24%

1,581,815,164.29

753,773,073.59

47.65%

1.中央财政拨款 Centralgovernment

-

-

-

20,000,000.00

20,000,000.00

100.00%

2.地方财政拨LocaGovernment

-

-

-

2,650,000.00

3,058,000.00

135.48%

3.企业自筹Equity Fund

2,860,828,836.44

140,877,283.92

49.24%

1,559,165,164.29

730,715,073.59

46.87%

资金运用合计(按项目内容)

Total Application of Funds  (by Project Component)                                                                                                                             

444,253,403.54

373,526,493.73

84.08%

2,498,828,800.00

1,359,537,788.51

54.41%

1.扎赉特旗供热项目                                     Zhalaite Banner DHS

983,629.00

669,640.18

68.08%

145,303,800.00

106,095,005.18

73.02%

2.赤峰市中心城区供热工程

Chifeng City DHS

97,316,743.20

97,316,743.20

100.00%

696,630,000.00

378,234,305.33

54.29%

3.包头市供热项目

  Baotou City DHS  

1,684,657.34

1,684,657.34

100.00%

491,568,000.00

478,424,969.73

97.33%

4.呼和浩特供热项目 Hohhot City DHS            

210,000,000.00

139,587,079.01

66.47%

831,363,600.00

192,573,238.51

23.16%

5.突泉Tuquan County DHS

96,420,340.72

96,420,340.72

100.00%

263,637,300.00

151,736,057.94

57.55%

6.阿尔山 Aershan DHS

37,512,463.78

37,512,463.78

100.00%

70,326,100.00

51,767,895.14

73.61%

7.项目管理费                      Project Management cost

335,569.50

335,569.50

100.00%

-

706,316.68

-

差异 Difference                                                                                                                                 

-

-11,343,340.06

-

-

50,480,966.10

-

1. 应收款变化

Change in Receivables                                                                                                                           

-

52,896,930.16

-

-

95,522,134.19

-

2. 应付款变化ChangeinPayables                                                                                                                         

-

-84,272,843.12

-

-

-136,105,369.85

-

3. 货币资金变化

Change in Cash and Bank

-

34,556,804.42

-

-

53,460,525.17

-

4. 其它 Other

-

-14,524,231.52

-

-

37,603,676.59

-

财务报表附注是本报表的组成部分(The notes are integral parts of the financial statements

 

表(二)

Summary of Sources and Uses of Funds by Project ComponentⅡ

本期截至20161231

(For the period ended December 31, 2016

 

项目名称:亚洲开发银行贷款内蒙古环境改善项目(二期)                                                          

Project Name: Inner Mongolia Environment Improving Project (Second Phase)Financed by ADB                                                 

编报单位:内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室                                        货币单位:人民币元

Prepared by: Project Leading Group Office of ADB Financed Inner

Mongolia Environment Improving Project                                                                           Currency Unit: RMB Yuan

项目内容                           

Project Component

项目支出

Project Expenditure

累计支出

Cumulative Amount

已交付资产

Assets Transferred

在建工程             Work in Progress

待核销项目支出Construction Expenditures to be Disposed

转出投资Investments Transferred-out

固定资产                 Fixed Asset

流动资产

Current Asset

无形资产

Intangible Asset

递延资产  Deferred Asset

1.扎赉特旗供热项目 Zhalaite Banner DHS

106,095,005.18

-

-

-

-

 106,095,005.18

-

-

2.赤峰市中心城区供热工程 Chifeng City DHS

378,234,305.33

274,252,914.91

-

-

-

 103,981,390.42

-

-

3. 包头市供热项目 Baotou DHS

478,424,969.73

462,763,771.94

-

-

-

 15,661,197.79

-

-

4、呼和浩特市供热项目 Hohhot City DHS

192,573,238.51

-

-

-

-

192,573,238.51

-

-

5.突泉 Tuquan County DHS

151,736,057.94

-

-

-

-

151,736,057.94

-

-

6.阿尔山 Aershan DHS

51,767,895.14

9,341,953.74

-

-

-

   42,425,941.40

-

-

7. 项目管理费 Project Management

706,316.68

-

-

-

-

706,316.68

-

-

合计Total

1,359,537,788.51

746,358,640.59

-

-

-

613,179,147.92

-

-

 

财务报表附注是本报表的组成部分(The notes are integral parts of the financial statements

 

(三)贷款协定执行情况表

iii. Statement of Implementation of Loan Agreement

Statement of Implementation of Loan Agreement

本期截20161231 (For the period ended December 31, 2016

   项目名称:亚洲开发银行贷款内蒙古环境改善项目(二期)                                                            

Project Name: Inner Mongolia Environment Improving Project (Second Phase) Financed by ADB                                                 

编报单位:内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室                                       货币单位:人民币元

Prepared by: Project Leading Group Office of ADB Financed Inner Mongolia Environment Improving Project                      Currency Unit: RMB Yuan

           

Category

核定贷款金额

Loan Amount(美元USD

本年度提款数Current-period Withdrawals

累计提款数Cumulative Withdrawals

美元USD

折合人民币CNY

美元USD

折合人民币CNY

1. 工程 Works

4,480,000.00

1,419,189.97

9,341,953.74

4,623,947.19

29,199,397.74

1)扎赉特旗供热项目 Zhalaite Banner DHS

3,200,000.00

-

-

3,204,757.22

19,857,444.00

2)阿尔山供热项目 Aershan DHS

1,280,000.00

1,419,189.97

9,341,953.74

1,419,189.97

9,341,953.74

2. 货物 Goods

145,520,000.00

24,554,957.74

164,481,721.53

87,594,101.17

558,257,698.30

(1)扎赉特旗供热项目 Zhalaite Banner DHS

15,300,000.00

-

-

7,604,929.66

47,177,736.73

(2) 赤峰市中心城区供热项目Chifeng City DHS

39,000,000.00

8,318,124.37

57,702,828.76

29,624,243.47

191,197,223.23

 (3) 包头市供热项目Baotou City DHS

18,000,000.00

-

-

16,359,401.49

101,038,369.74

4)呼和浩特市供热项目 Hohhot City DHS

50,000,000.00

1,318,356.15

9,145,436.63

11,797,081.01

74,194,184.39

5)突泉县供热项目 Tuquan County DHS

17,000,000.00

10,716,747.88

70,133,165.40

15,874,749.15

103,399,748.10

 (6) 阿尔山供热项目 Aershan DHS

6,220,000.00

4,201,729.34

27,500,290.74

6,333,696.39

41,250,436.11

3.  咨询服务和培训 Consulting Service & Training

-

250,624.13

1,738,579.60

420,742.14

2,747,273.35

1 咨询服务Consulting Service

-

222,054.72

1,540,393.60

371,114.06

2,431,289.17

2)项目管理 Project Management

-

28,569.41

198,186.00

49,628.08

315,984.18

4.监测和评估 Monitoring and Evaluation

-

-

-

-

-

5.待分配部分 Unallocated

-

-

-

-

-

6. 专用账户Special Account

-

5,886,600.87

40,835,350.24

7,598,506.94

52,710,842.64

7.利息和承诺费 Interest and Commitment Fee

-

707,548.60

4,908,264.64

1,990,675.25

13,330,468.99

总计Total

150,000,000.00

32,818,921.31

221,305,869.75

102,227,972.69

656,245,681.02

财务报表附注是本报表的组成部分(The notes are integral parts of the financial statements

 

(四)专用账户报表

iv. Special Account Statement

Special Account Statement

本期截至20161231                        

(For the period ended December 31, 2016

项目名称:亚洲开发银行贷款内蒙古环境改善项目(二期)开户银行名称:建行内蒙古分行营业部

Project Name: Inner Mongolia Environment        Depository Bank: Inner Mongolia Branch of China

Improving Project II Financed by ADB                               Construction Ban              

贷款号: 2658-PRC                             

Loan No.: 2658-PRC                                    账号:15001706688052503206

编报单位:内蒙古自治区财政厅                    Account No.: 15001706688052503206

Prepared by: The Financial Department of Inner               货币种类:美元

 Mongolia Autonomous Region                        Currency: USD

A部分:本期专用账户收支情况Part A-Account Activity for the Current Period

 

  Amount

期初余额 Beginning Balance

-

1,710,135.82

增加:Add:

-

-

本期亚行回补总额 Total Amount Deposited this Period by ADB

-

17,536,172.50

本期利息收入总额(存入专用账户部分)

Total Interest Earned this Period if Deposited in Special Account

-

1,770.25

本期不合格支出归还总额

Total Amount Refunded this Period to Cover Ineligible Expenditures

-

-

减少:Deduct:

 

 

本期支付总额 Total Amount Withdrawn this Period

-

11,649,571.63

本期未包括在支付额中的服务费支出 Total Service Charges this Period if not Included in Above Amount Withdrawn

-

-

期末余额 Ending Balance

-

7,598,506.94

B部分:专用账户调节Part B-Account Reconciliation

 

  Amount

1. 亚行首次存款总额  Amount Advanced by ADB

-

8,000,000.00

减少:Deduct:

-

-

2. 亚洲开发银行回收总额Total Amount Recovered by ADB

-

-

3. 本期期末专用账户首次存款净额Outstanding Amount Advanced to the Special Account at the End of this Period

-

8,000,000.00

4. 专用账户期末余额Ending Balance of Special Account

-

7,598,506.94

增加:Add:

 

-

5. 截至本期期末已申请报账但尚未回补金额Amount Claimed but not yet Credited at the End of this Period

-

-

申请书号Application No.

金额Amount

-

-

 

 

-

-

6. 截至本期期末已支付但尚未申请报账金额Amount Withdrawn but not yet Claimed at the End of this Period

-

408,596.95

7. 服务费累计支出(如未含在56栏中) Cumulative Service Charges (If not Included in Item 5 or 6)

-

240.00

减少:Deduct:

-

-

8. 利息收入(存入专用账户部分)Interest Earned (If Included in Special Account)

-

7,343.89

9. 本期期末专用账户首次存款净额Total Advance to the Special Account Accounted for at the End of this Period

-

8,000,000.00

财务报表附注是本报表的组成部分(The notes are integral parts of the financial statements

(五)财务报表附注

                   

财务报表附注

 

1. 报表编制单位

2016年度财务报表及财务报表附注由内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室编制。

 

2. 主要会计政策

2.1 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〔200013号)的要求编制。

 

2.2 项目以11日至1231日作为会计年度。

 

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

 

2.4 按照中国人民银行20161231日汇率,即USD1=人民币6.937元。

 

3. 项目概况、工程进展及工程成果情况

3.1 内蒙古自治区亚行贷款环境改善项目(二期)贷款号:2658-PRC,《项目贷款协定》于2010920日签订。项目总投资24.99亿元。其中:利用亚行贷款1.5亿美元(折合人民币9.17亿元),具体包括土建、货物、咨询服务、培训、项目管理费、建设期贷款利息及承诺费;国内配套资金15.82亿元。

 

3.1.1包头市集中供热改扩建工程,项目总投资4.92亿元。其中:亚行贷款1800万美元(折合人民币约1.21亿元);国内配套资金3.71亿元。

3.1.2兴安盟扎赉特旗集中供热工程,项目总投资1.45亿元。其中:亚行贷款1100万美元(折合人民币0.69亿元);国内配套资金0.76亿元。

3.1.3赤峰市中心城区集中管网改扩建工程,项目总投资6.97亿元。其中:亚行贷款3900万美元(折合人民币约2.44亿元);国内配套资金4.53亿元。

3.1.4 呼和浩特市供热管网及锅炉房改扩建工程,项目总投资8.31亿元。其中:亚行贷款5000万美元(折合人民币约3.34亿元);国内配套资金4.97亿元。

3.1.5兴安盟突泉县集中供热二期改扩建工程,项目总投资2.64亿元。其中:亚行贷款1700万美元(折合人民币1.04亿元);国内配套资金1.60亿元。

3.1.6 阿尔山市以煤代木集中供热一期工程,项目总投资0.70亿元。其中:亚行贷款750万美元(折合人民币0.45亿元);国内配0.25亿元。

3.1.7赤峰市翁牛特旗集中供热二期工程,项目总投资1.28亿元。其中:亚行贷款750万美元(折合人民币约0.45亿元);国内配套资金0.83亿元。该项目已于2015年申请退出亚行贷款。

 

4.报表科目说明

4.1项目支出

截至20161231日,项目累计支出人民币1,359,537,788.51元,占总投资计划的54.41%

 

4.2货币资金

截至20161231日,货币资金余额为人民币53,460,525.17元,其中专用账户存款折合人民币52,710,842.64元。

 

4.3预付及应收款

截至20161231日,预付及应收款余额为人民币95,522,134.19元。

 

4.4应付款

截至20161231日,应付款余额为人民币136,105,369.85元。

 

5. 资金到位情况

5.1亚行贷款到位情况

截止20161231日,亚行累计拨入资金10,222.80万美元(折合人民币约65,624.57万元)。其中:支付供应商资金9,221.80万美元(折合人民币约58,745.71万元);项目管理及咨询服务42.08万美元(折合人民币约 274.73万元);利息及承诺费199.07万美元(折合人民币约1,333.05万元);自治区财政周转金账户余额759.85万美元(折合人民币约5,271.08万元)。

 

5.2项目配套资金

项目配套资金计划总额15.82亿元,截至到20161231日到位配套资金7.54亿元,到位率47.65%

 

三、审计发现的问题及建议

 

审计发现的问题及建议

 

除对财务报表进行审计并发表审计意见外,审计中我们还关注了项目执行过程中相关单位国家法规和项目贷款协定遵守情况、内部控制和项目管理情况及上年度审计建议整改落实情况。我们发现存在如下问题:

 

(一)违反国家法规或贷款协定问题

 

1.个别项目配套资金未及时足额到位。

呼和浩特市供热管网及锅炉房改扩建工程项目计划总投资83,136.36万元。其中:亚行贷款5,000.00万美元(折合人民币33,393.00万元);国内计划配套资金总计49,743.36万元。截至2016年底,累计完成配套资金1397.91万元,仅占计划总投资额2.81%2016年计划配套资金10,800.00万元,实际配套资金只有178.84万元,占本年计划投资额1.66%

上述做法违反了《国际金融组织贷款赠款项目财务管理暂行办法》第八条“项目单位应按照国家相关财务会计法律、法规和其它有关规定,明确内部财务职能机构、分工和权限,提高财务管理效率,主要工作职责……(五)筹措落实项目配套资金”及第十一条“各出资部门应按照协议约定履行出资责任。项目单位应当按照有关协议以及项目评估报告的要求,及时足额筹集配套资金”的规定。建议项目办督促呼和浩特市富泰热力股份有限公司及时、足额筹集配套资金,确保项目按计划完成。项目办已接受审计建议。

 

2.个别项目本金抵减债务未记账。

截至201612月底,呼和浩特市供热管网及锅炉房改扩建工程项目共有5期本金抵减债务未记账,金额合计6,173,970.15元。其中:2014年第12期,金额分别为650,286.32元、892,217.75元;2015年第3期金额为1,108,866.67元;2016年第45期金额分别为1,462,112.37元、2,060,487.04元。

上述做法违反了《中华人民共和国会计法》第十条“下列经济业务事项,应当办理会计手续,进行会计核算……(三)债权债务的发生和结算”的规定。建议项目办督促呼和浩特市富泰热力股份有限公司及时记账,以使该项目工程成本真实完整。项目办已接受审计建议。

 

3.个别项目工程成本不实。

截至201612月底,呼和浩特市供热管网及锅炉房改扩建工程项目有已完工工程涉及合同金额92,383,726.12元,已使用的设备和材料涉及金额35,177,910.21元,合计127,561,636.33元未记入项目财务账。

上述做法违反了《中华人民共和国会计法》第十条“下列经济业务事项,应当办理会计手续,进行会计核算……(二)财物的收发、增减和使用;(五)收入、支出、费用、成本的计算”的规定。建议项目办督促呼和浩特市富泰热力股份有限公司限期调整账务,以使该项目工程成本真实完整。项目办已接受审计建议。

 

(二)项目管理方面存在的问题

 

1.部分项目未办理施工许可证。

经审计,突泉县突泉镇供热改扩建工程和阿尔山市伊尔施“以煤代木”集中供热一期工程在施工前期均未办理施工许可证,即开工建设。

上述做法违反了《中华人民共和国建筑法》第七条“建筑工程开工前,建设单位应当按照国家有关规定向工程所在地县级以上人民政府建设行政主管部门申请领取施工许可证;但是,国务院建设行政主管部门确定的限额以下的小型工程除外”的规定。建议项目办督促突泉县鑫光热力有限责任公司和阿尔山市鑫光热力有限责任公司进行整改。项目办已接受审计建议。

 

2.部分项目缺少土地使用证。

突泉县突泉镇供热改扩建工程的土地使用手续为一期工程时办理的批准书,并且有效期为200610月至200812月,实际供热工程施工年份为2015年,故该项目缺少土地使用证。

阿尔山市伊尔施“以煤代木”集中供热一期工程的土地使用手续为一期工程时办理的批准书,并且有效期为20127月至20137月,实际供热工程施工年份为2015年,故该项目缺少土地使用证。

上述做法违反了《中华人民共和国土地管理法实施条例》第五条:“单位和个人依法使用的国有土地,由土地使用者向所在地县级以上人民政府土地主管部门提出土地登记申请,由县级人民政府登记造册,核发国有土地使用证书”的规定。建议项目办督促突泉县鑫光热力有限责任公司和阿尔山市鑫光热力有限责任公司进行整改。项目办已接受审计建议。

(三)本年度审计发现问题整改情况

 

截至20179月底,有关项目单位已对呼和浩特市供热管网及锅炉房改扩建工程5期本金抵减债务业务做全额补记账务处理;对已完工但尚未完成竣工决算的工程成本、已使用的材料设备按照审计建议暂估入账。此外,突泉县、阿尔山市的工程项目施工许可证和土地使用证已办理完毕。就呼和浩特市供热管网及锅炉房改扩建工程配套资金不到位的问题,项目单位召开专门会议制定了整改方案,内蒙古自治区利用亚洲开发银行贷款环境改善项目领导小组办公室已正式发函要求呼和浩特市人民政府督促相关业主落实配套资金,确保项目顺利实施。

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