北京市审计局

Beijing Municipal Audit Office

审 计 报 告

Audit Report

京审金报〔2017〕2 号

BEIJING AUDIT REPORT〔2017〕NO.2

项目名称： 全球环境基金赠款中国城市建筑节能和可再生

能源应用项目

Project Name: Urban-Scale Building Energy Efficiency and

Renewable Energy Project Granted by GEF

赠 款 号： TF014522-CN

Grant No. : TF014522-CN

项目执行单位： 北京市财政局

Project Entity: Beijing Municipal Finance Office

会计年度： 2016

Accounting Year： 2016

目 录

Contents

一、审计师意见......................................................................................... 1

I. Auditor’s Opinion .................................................................................... 3

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

Ⅱ. Financial Statements and Notes to the Financial Statements ............... 6

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

i. Balance Sheet ..................................................................................... 6

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

ii. Summary of Sources and Uses of Funds by Project Component ..... 8

（三）赠款协定执行情况表 .............................................................. 9

iii. Statement of Implementation of Grant Agreement ......................... 9

（四）专用账户报表 ........................................................................ 10

iv. Special Account Statement ............................................................ 10

（五）财务报表附注 ........................................................................ 12

v. Notes to the Financial Statements ................................................... 15

三、审计发现的问题及建议 .................................................................. 18

III. Audit Findings and Recommendations ............................................... 20

1

一、审计师意见

审计师意见

北京市财政局：

我们审计了全球环境基金（GEF）赠款中国城市建筑节能和可再

生能源应用项目 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、赠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 17 页）。

（一）项目执行单位及北京市财政局对财务报表的责任

编制上述财务报表中的资金平衡表、项目进度表、赠款协定执行

情况表及专用账户报表是你局的责任，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

2

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 GEF

赠款中国城市建筑节能和可再生能源应用项目 2016 年 12 月 31 日的

财务状况及截至该日同年度的财务收支、项目执行和专用账户收支

情况。

（四）其他事项

我们审查了本期内由北京市财政局报送给世界银行的第 05 至 07

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。

北京市审计局

二 O 一七年六月十六日

地址：中国北京市丰台区菜户营甲 2 号

邮政编码：100054

电话：86-010-63358372

传真：86-010-63358372

3

I. Auditor’s Opinion

Auditor’s Opinion

To Beijing Municipal Finance Office

We have audited the special purpose financial statements (from page 5 to

page 17) of Urban-Scale Building Energy Efficiency and Renewable

Energy Project granted by GEF which comprise the Balance Sheet as of

December 31, 2016, the Summary of Sources and Uses of Funds by

Project Component, the Statement of Implementation of Grant

Agreement and the Special Account Statement for the year then ended,

and Notes to the Financial Statements.

Project Entity and Beijing Municipal Finance Office's Responsibility for

the Financial Statements

The preparation of the Balance Sheet, the Summary of Sources and Uses

of Funds by Project Component, the Statement of Implementation of

Grant Agreement and the preparation of the Special Account Statement

is the responsibility of Beijing Municipal Finance Office, which

includes:

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, implementing and maintaining necessary internal control

to ensure 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 statements

based on our audit. We conducted our audit in accordance with the

Government Auditing Standards of the People’s Republic of China and

International Standards on Auditing. Those standards require that we

comply with ethical requirements and plan and perform the audit to

4

obtain reasonable assurance about whether the financial statements are

free 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 auditor’s 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 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 entity’s

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 evidence we have obtained is appropriate and

sufficient to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements identified in the first paragraph

present fairly, in all material respects, financial position of Urban-Scale

Building Energy Efficiency and Renewable Energy Project granted by

GEF as of Dec 31, 2016, its financial receipts and disbursements, the

project implementation and the receipts and disbursements of the special

account for the year then ended in accordance with Chinese accounting

standards and system, and the requirements of the project grant

agreement.

Other Matter

We also examined the withdrawal application from No.05 to No.07 and

the attached documents submitted to the GEF during the period. In our

opinion, those documents comply with the project grant agreement and

5

can serve as basis for grant withdrawal.

The audit report consists of the Auditor’s Opinion and two more parts

hereinafter: Financial Statements and Notes to the Financial Statements,

Audit Findings and Recommendations.

Beijing Municipal Audit Office

June 16, 2017

Address: No. 2A Caihuying, Fengtai District, Beijing, P.R. China

Postcode: 100054

Tel.: 86-010-63358372

Fax: 86-010-62258372

6

二、财务报表及财务报表附注

Ⅱ. Financial Statements and Notes to the Financial Statements

（一）资金平衡表

i. Balance Sheet

资 金 平 衡 表

BALANCE SHEET 2016 年 12 月 31 日

(As of December 31, 2016)

项目名称：GEF 中国城市建筑节能和可再生能源应用项目

Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF

编报单位：北京市财政局 货币单位：人民币元

Prepared by: Beijing Municipal Finance Office Currency Unit: RMB Yuan

资 金 占 用

Application of Fund

行次Line

No.

期初数

Beginning Balance

期末数

Ending Balance

资 金 来 源

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 5,276,343.00 10,039,917.13

一、项目拨款合计

Total Project Appropriation Funds

28 0.00 0.00

1. 交付使用资产

Fixed Assets Transferred 2 - -

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、项目赠款合计

Total Project Grant 31 6,514,889.47 12,814,717.13

4. 在建工程

Construction in Progress 5

1. 项目投资借款

Total Project Investment Grant

32

二、应收生产单位投资借款

Investment Loan Receivable 6 - -

(1) 国外赠款

ForeignGrant 33 6,514,889.47 12,814,717.13

其中:应收生产单位世行贷款

Including: World Bank

Investment Loan Receivable

7 - - 其中:国际开发协会

Including: IDA 34 - -

三、拨付所属投资借款

Appropriation of Investment

Loan

8 - -

国际复兴开发银

行

IBRD

35

其中:拨付世行贷款

Including :Appropriation of

World Bank Investment Loan

9 - - 技术合作信贷

Technical

Cooperation

36 - -

四、器材

Equipment 10

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 12 553,052.12 2,777,449.80

2. 其他借款

Other Loan 39 - -

1. 银行存款

Cash in Bank 13 553,052.12 2,777,449.80

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 14 553,052.12 2,777,449.80

其中:拨入世行赠款

Including: World Bank

Loan

41 - -

2. 现金

Cash on Hand 15

五、企业债券资金

Bond Fund 42 - -

后续（To be continued）

7

六、预付及应收款合计

Total Prepaid and Receivable 16 1,092,482.74 0.00

六、待冲项目支出

Construction Expenditures to be Offset

43 - -

其中:应收世行贷款利息

Including: World Bank Loan Interest Receivable

17 - - 七、应付款合计

Total Payable 44 406,988.39 2,649.80

应收世行贷款承诺费

World Bank Loan

Commitment Fee Receivable

18 - - 其中:应付世行贷款利息

Including: World Bank Loan Interest Payable

45 - -

应收世行贷款资金占用费

World Bank Loan Service-

Fee Receivable

19 - -

应付世行贷款承诺

费

World Bank Loan

Commitment Fee

Payable

46 - -

七、有价证券

Marketable Securities 20 - -

应付世行贷款资金占用

费

World Bank 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 - -

减: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 6,921,877.86 12,817,366.93

资金来源合计

Total Sources of Fund 51 6,921,877.86 12,817,366.93

8

（二）项目进度表

ii. 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 COMPONENT Ⅰ 本期截至 2016 年 12 月 31 日

(For the period ended December 31, 2016）

项目名称：GEF 中国城市建筑节能和可再生能源应用项目

Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF

编报单位：北京市财政局 货币单位：人民币元

Prepared by: Beijing Municipal Finance Office 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 5,759,004.59 6,299,827.66 109.39% 42,364,000.00 12,814,717.13 30.25%

一、 国际金融组织赠款

International Financing 5,759,004.59 6,299,827.66 109.39% 28,035,000.00 12,814,717.13 45.71%

1. 全球环境基金

GEF 5,759,004.59 6,299,827.66 109.39% 28,035,000.00 12,814,717.13 45.71%

二、配套资金

Counterpart Financing 0.00 0.00 0.00% 14,329,000.00 0.00 0.00%

资金运用合计（按项目内容）

Total Application of Funds (by

Project Component)

3,054,362.50 4,763,574.13 155.96% 42,364,000.00 10,039,917.13 23.70%

1.改善低碳宜居的城市形态。

eijing Municipality studies and

analyses

780,412.50 626,408.10 80.27% 5,607,000.00 783,480.95 13.97%

2.提高公共建筑和商业建筑的能

源效率。Improvement of policies

and implementation capacity in

Beijing Municipality

0.00 3,258,971.14 0.00% 24,297,000.00

6,009,229.32 24.73%

3. 扩大商业可行的屋顶太阳能

光伏系统应用规模。Scaling up

Commercially Viable Rooftop

Solar Photovoltaic Deployment

2,273,950.00

878,194.89 38.62% 12,460,000.00 3,247,206.86 26.06%

差异

Difference - 1,536,253.53 - - 2,774,800.00 -

1. 应收款变化

Change in Receivables - -1,092,482.74 - - 0.00 -

2. 应付款变化

Change in Payables - 404,338.59 - - -2,649.80 -

3. 货币资金变化

Change in Cash and Bank - 2,224,397.68 - -

2,777,449.80 -

4. 其它

Other - - - -

9

（三）赠款协定执行情况表

iii. Statement of Implementation of Grant Agreement

赠 款 协 定 执 行 情 况 表

STATEMENT OF IMPLEMENTATION OF GRANT AGREEMENT 本期截至 2016 年 12 月 31 日

(For the period ended December 31, 2016）

项目名称：GEF 中国城市建筑节能和可再生能源应用项目

Project Name: Urban-Scale Building Energy Efficiency and Renewable Energy Project granted by GEF

编报单位：北京市财政局 货币单位：美元/人民币元

Prepared by: Beijing Municipal Finance Office Currency Unit: USD/ RMB Yuan

类 别

Category

核定赠款金额

Grant 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

RMB

美元

USD

折合人民币

RMB

2A 咨询服务 培训和会议 (北京市住建委 )

Consultant services, training, workshops and study

tour. （BHURDC）

2,500,000.00 662,245.38 4,593,996.20 979,199.98 6,792,710.27

2B 咨询服务 培训和会议（北京市发改委项目

内容） Consultant services, training, workshops

and study tours（BDRC）

2,000,000.00 181,775.66 1,260,977.75 468,099.59 3,247,206.86

专用账户

Special Account - 0.00 0.00 400,000.00 2,774,800.00

总计

Total 4,5000,000.00 844,021.04 5,854,973.95 1,847,299.57 12,814,717.13

— 10 —

（四）专用账户报表

iv. Special Account Statement

专 用 账 户 报 表

SPECIAL ACCOUNT STATEMENT

本期截至 2016 年 12 月 31 日

(For the period ended December 31, 2016）

项目名称：GEF 中国城市建筑节能和可再

生能源应用项目

Project Name: Urban-Scale Building Energy

Efficiency and Renewable Energy Project

granted by GEF

赠款号：TF014522-CN

Grant No. TF014522-CN

编报单位：北京市财政局

开户银行名称：北京银行总行营业部

Depository Bank: The Business Department

of the Headquarters, Bank of Beijing

账号：01090520501420111000755

Account No. : 01090520501420111000755

货币种类：美元

Currency: USD

Prepared by: Beijing Municipal Finance Office

A 部分：本期专用账户收支情况

Part A-Account Activity for the Current Period

金 额

Amount

期初余额

Beginning Balance

85,168.80

增加：

Add:

本期世行回补总额

Total Amount Deposited this Period by World Bank 844,021.04

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 78.69

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 528,886.55

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 400,381.98

（后续To be continued）

— 11 —

B 部分：专用账户调节

Part B-Account Reconciliation

金 额

Amount

1. 世行首次存款总额

Amount Advanced by World Bank 400,000.00

减少：

Deduct: -

2. 世界银行回收总额

Total Amount Recovered by World Bank -

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

4. 专用账户期末余额

Ending Balance of Special Account 400,381.98

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 0.00

7. 服务费累计支出（如未含在 5 和 6 栏中）

Cumulative Service Charges (If not Included in Item 5 or 6) -

减少：

Deduct: -

8. 利息收入（存入专用账户部分）

Interest Earned (If Included in Special Account) 381.98

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

400,000.00

— 12 —

（五）财务报表附注

财务报表附注

1.项目概况

中国城市建筑节能和可再生能源应用项目（赠款号：TF014522）是

中国政府和世界银行及全球环境基金（GEF）合作开展的国际合作项目，

赠款总额 1200 万美元，分别由住房城乡建设部、北京市和宁波市负责组

织实施。本项目将在结合国外发达国家发展经验的基础上，研究我国低碳

城市形态、建立大型公建与商业建筑能耗比对和披露机制、编制建筑节能

和绿色建筑有关政策及标准，为我国建筑节能和绿色建筑发展提供示范与

经验。

本项目于 2013 年 8 月正式生效，2013 年 10 月，财政部与市财政局

签订转赠协议，赠款总额 450 万美元。其中：市住房城乡建设委 250 万美

元，市发展改革委 200 万美元。由六个项目执行单位分别负责以下子项目

的实施：

（1）“改善低碳宜居的城市形态”、“提高公共建筑和商业建筑的能

源效率”部分，由北京市住房和城乡建设委员会授权北京市住房和城乡建

设科技促进中心负责项目具体实施。

（2）市发展改革委负责实施的本项目“阳光校园技术援助子项目”

部分，分别由 5 个单位负责实施：

a、“独立监测与评估项目”，由北京市世界银行、亚洲发展银行贷

款项目领导小组综合办公室实施；

b、“合同能源管理模式示范项目”北京源深节能技术有限责任公司

实施；

c、“可再生能源教育项目”，由北京教育科学研究院实施；

d、“在线监测系统项目”，由北京节能环保中心实施；

e、“双向电表示范项目”，由国网北京节能服务有限公司实施。

该财务报表即反映以上子项目的财务状况。

2. 财务报表编制范围

— 13 —

本财务报表的编制范围包括北京市财政局、2 个子项目办的财务报表

及专用账户报表。

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）的要求编制。

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。

3.3 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。

3.4 根据财政部 2016 年项目决算汇率通知，本项目决算汇率为 USD1=

人民币 6.9370 元。

4.报表科目说明

4.1 项目支出

2016 年项目支出人民币 4,763,574.13 元，累计支出人民币

10,039,917.13 元，占总投资计划的 23.70%。

4.2 货币资金

2016 年 12 月 31 日货币资金余额为人民币 2,777,449.80 元，其中专用

账户存款 400,381.98 美元，折合人民币 2,777,449.80 元。

4.3 预付及应收款

2016 年 12 月 31 日余额为人民币 0.00 元，比上年减少 1,092,482.74

元，主要是上年度已支付，但没有开具发票的费用。

4.4 项目拨款

2016 年 12 月 31 日余额为人民币 0 元。

项目计划配套资金总额人民币 28,035,000 元，截至 2016 年 12 月 31

— 14 —

日到位配套人民币 0 元，占计划的 0%。

4.5 项目赠款

2016 年 12 月 31 日余额为人民币 12,814,717.13 元，其中：本年全球

环境基金（GEF）赠款为 844,021.04 美元，折合人民币 5,854,973.95 元。

截至 2016 年 12 月 31 日，累计提取世界银行赠款资金 1,847,299.57

美元，占赠款总额的 41.05%。其中：咨询服务培训类累计提款 1,847,299.57

美元，占该类计划的 41.05%。

4.6 应付款

2016 年 12 月 31 日余额为人民币 2,649.80 元，为专用账户利息收入。

5.专用账户使用情况

本 项 目 专 用 账 户 设 在 北 京 银 行 总 行 营 业 部 ， 账 号 为

01090520501420111000755，币种为美元。专用账户首次存款 400,000.00

美元。2016 年年初余额 85,168.80 美元，本期世界银行回补 844021.04 美

元，本年度利息收入 78.69 美元，本年度支付 528,886.55 美元，年末余额

400,381.98 美元。

6.其他需要说明的事项

项目资金平衡表中 GEF 赠款期末数与期初数之差、项目进度表中相

应本期发生额与赠款协定执行情况表人民币本期提款数不一致是由于历

年汇兑损益造成的。

— 15 —

v. Notes to the Financial Statements

Notes to the Financial Statements

1. Project overview

China Urban-scale Building Energy Efficiency and Renewable Energy Project

(grant No. TF014522) is an international project under the cooperation of the

Chinese government, World Bank (WB) and Global Environment Facility

(GEF), with a total grant amount of USD1.2 million. It has been implemented

respectively by the Ministry of Housing and Urban-Rural Development,

Beijing Municipal People’s Government and Ningbo Municipal Government.

On the basis of the development experience of foreign developed countries,

this project focuses on studying the Chinese low-carbon urban form, building

a energy consumption comparison and disclosure mechanism for large public

buildings and commercial buildings and formulating policies and standards

related to building energy efficiency and green buildings, so as to provide

demonstration and experience for the development of building energy

efficiency and green buildings in China.

This project officially took effect in August 2013. In October 2013, the

Ministry of Finance and Beijing Municipal Bureau of Finance signed the grant

transfer agreement, with a total grant amount of USD4.5 million, including

USD2.5 million for Beijing Municipal Commission of Housing and

Urban-Rural Development in “improving the low-carbon livable urban form”

and “enhancing the energy efficiency of public buildings and commercial

buildings” under this project, and USD2 million for Beijing Municipal

Commission of Development and Reform in “expanding commercially viable

rooftop solar photovoltaic deployment” under this project. Beijing Municipal

Bureau of Finance openned a special account for this project in December

2013 and began to formally withdraw the fund in 2014.

2. Consolidation Scope of the Financial Statements

Consolidation scope of the financial statements covers the financial statements

of the project office of Beijing Municipal Finance Office, 2 project offices of

city level, as well as the Special Account set in the Provincial Finance

Department.

— 16 —

3. Accounting Policies

3.1 The Financial Statements of the project were prepared according to the

requirements of Accounting Methods for the World Bank Financed Project

（Caijizi[2000]No.13）.

3.2 In accounting practice, the Gregorian calendar year is adopted as the fiscal

year from January 1 to December 31.

3.3 The accrual basis and the debit/credit double entry bookkeeping method

are adopted. RMB is used as the recording currency of bookkeeping.

3.4 The exchange rate adopted in the financial statements was the exchange

rate on December 31, 2016 of the People’s Bank of China, which is USD1=

RMB6.9370 yuan.

4. Explanation of Subjects

4.1 Total Project expenditures

The project expenditure in 2016 was RMB4,763,574.13 yuan, and the

cumulative expenditures were RMB10,039,917.13 yuan, which accounted for

23.70% of the total investment plan.

4.2 Cash and Bank

On December 31, 2016, the balance was RMB2,777,449.80 yuan, including

USD400,381.98 in the special account, which is converted to

RMB2,777,449.80 yuan.

4.3 Prepaid and Receivable

Its balance on December 31, 2016 was RMB0.00 yuan, less

RMB1,092,482.74yuan than last year, mainly referring to expenditures

incurred but the invoices were not yet received last year.

— 17 —

4.4 Project Appropriation Funds

The balance on December 31, 2016 was RMB0 yuan.

The total planned counterpart funds of this project were RMB28,035,000.00

yuan. By the end of December 31, 2016, no counterpart fund was allocated.

4.5 Project Grant

The balance on December 31, 2016 was RMB12,814,717.13 yuan, including

the GEF grant of current period USD844,021.04, equivalent to

RMB5,854,973.95yuan.

By the end of December 31, 2016, accumulated USD1,847,299.57 of the GEF

grant had been withdrawn, accounting for 41.05% of the total, among which

the withdrawal for training and consulting were USD1,847,299.57, accounting

fo41.05% of the category plan.

4.6 Payable

The balance on December 31, 2016 was RMB2,649.80 yuan, mainly referring

to RMB 2,649.80 yuan of interest earned bank deposit of Special Account.

5. Special Account

The Special Account of this project is set in the Business Department of the

Headquarters of the Bank of Beijing, with the account number of

01090520501420111000755, and USD as currency Unit. The initial Deposit

of the Special Account is USD400,000.00. The beginning balance of 2016 was

USD85,168.80 and the reimbursement in the year was USD844,021.04. This

year the interest earned was USD78.69 and the disbursement was

USD528,886.55. Thus, the ending balance was USD400,381.98.

6. Other Explanation for the Financial Statements

Due to the change of foreign exchange rate, there are discrepancies between

the difference of the beginning and ending balance of the GEF grant in the

Balance Sheet, the current year’s grant received in the Summary of Sources

and Uses of Funds by Project Component and the amount of current year’s

withdrawals (disclosed in RMB) in the Statement of Implementation of Grant

Agreement.

— 18 —

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赠款协定遵守情况、内部控制和项目

管理情况、项目绩效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)项目管理方面存在的问题

部分项目进展较慢，影响赠款支付进度。

本项目专用账户计划关闭时间为 2018 年 12 月，截至 2016 年 12 月

31 日，项目已执行三年，其中扩大商业可行的屋顶太阳能光伏系统应用

规模子项目累计支取赠款 468,099.59 美元，占协议金额 200 万美元的

23.40%。在已支取赠款中，在线监测系统子项目支付 298,376.98 美元，

占其核定赠款额 30 万美元的 99.46%，独立监测与评价子项目支付

44,360.51 美元，占其核定赠款额 40 万美元的 11.10%，新能源和可再生

能源示范教室建设项目支付 63,202.59 美元，占其核定赠款额 50 万美元的

12.64%；源深能力建设和业务开发项目支付 62,159.51 美元，占其核定赠

款额 50 万美元的 12.43%。双向电表子项目未发生赠款支付，其核定赠款

额为 30 万美元。

项目支付慢的原因：

一是由国网北京节能服务公司负责的双向计量试点子项目。由于实施

单位项目管理人员变更频繁，对世行项目管理和财务报帐程序不够熟悉，

支付报帐工作进展较慢。

二是由北京市教育科学研究院负责的新能源和可再生能源示范教室

建设子项目。本项目围绕北京源深节能技术有限责任公司负责的世行贷款

北京“阳光校园”屋顶太阳能光伏扩大示范项目开展工作，主要是在“阳

光校园”建成工程中选择 20 个左右学校开展相关示范教育，选点工作需

要在“阳光校园”工程进展到一定规模后开展，由于“阳光校园”工程各

— 19 —

区组织推进进度不一，选择承接学校受到影响；相关的海外培训工作受国

家严格控制海外培训规模的影响，已变更为海外考察，需重新履行审批手

续。

建议你局加大与相关部门沟通协调力度，协助项目单位推进项目实

施，并督促项目单位提高工作效率，充分利用赠款资金。你局已接受审计

建议。

（二）上一年度审计发现问题整改不到位情况。

审计发现，上一年度审计报告中披露的问题中，部分项目支付较慢，

尽管你局已经派专人督促项目单位抓紧落实，但本年度仍然存在。建议你

局继续督促项目单位切实制定并落实整改措施，促进项目顺利实施。你局

已接受审计建议。

— 20 —

III. Audit Findings and Recommendations

Audit Findings and Recommendations

In addition to performing the audit and expressing an opinion on the financial

statements, we also make observations with respect to compliance with

applicable provisions of state laws and regulations and the grant agreement of

the relevant entities, its internal financial control and project management,

project performance and the follow-up of previous recommendations during

the project implementing process. We found the following issues:

1.Issues on project management

The progress of some part of the project is slow, which has adversely affected

the payment scheduling of grants.

The scheduled closure time of the specified account for the project is in

December 2018. By December 31, 2016, the project has been implemented for

three years, during which the cumulative amount of grant drawn for the

component of Scaling-up Commercially Viable Rooftop Solar PV

Deployment in Beijing reaches USD468,099.59, accounting for 23.40% of the

agreed amount (USD2 million). In the grant that has been drawn, the amount

drawn for the subcomponents of on-line monitoring system reaches

USD298,376.98, accounting for 99.46% of its approved amount of grant

(USD300,000); that drawn for the subcomponents of independent monitoring

and evaluation reached USD44,360.51, accounting for 11.10% of its approved

amount of grant (USD4 00,000); that drawn for the construction of new

energy and renewable energy demonstration classrooms reached

USD63,202.59, accounting for 12.64% of its approved amount of grant

(USD500,000); that drawn for Yuanshen capacity building and business

development reached USD62,159.51, accounting for 12.43% of its approved

amount of grant (USD500,000). No grant has been drawn for the

subcomponents of two-way electricity meter so far, and its approved amount

of grant is USD300,000.

Causes for slow payment of project grants:

First, the two-way measurement pilot subcomponents under the charge of

State-Grid Beijing Energy Service Company. The project management staff in

the project execution entity was frequently changed and unfamiliar with the

project management and financial reimbursement procedures of the World

— 21 —

Bank, so the payment and reimbursement progress was slow.

Second, the construction sub-project of new energy and renewable energy

demonstration classrooms under the charge of Beijing Academy of

Educational Sciences. The project is serving for the Beijing Rooftop Solar PV

Scale-up(Sunshine Schools) Project Financed by the World Bank and under

the charge of Beijing Yuanshen Energy-Saving Technology Co., Ltd. Among

the completed works of “Sunshine Schools”, it will select 20 (or so) schools to

carry out relevant demonstration education. The site selection work cannot be

started until the work of “Sunshine Campus” has been developed to a certain

scale. Since the progress of “Sunshine Schools” work varies from different

districts, it directly affects the selection of schools; related overseas training

work, affected by the strict national control on the scale of overseas training,

has been changed to overseas survey, which shall be re-examined and

approved.

We suggested you should required to increase communication and

coordination with relevant departments, assist the project team to promote

project implementation, and urge the project team to improve work efficiency

and make full use of the granted funds. You accepted the suggestion.

2. The Followed-up of previous recommendations.

Through audit we found issues disclosed in the audit report of previous year

were still not followed up, slow progress of some projects despite that you had

dispatched special personnel to supervise the rectification of the project

execution entity. We suggested you should continue to urge the project

execution entity to take practical follow-up measures, and to promote project

smooth implementation. You accepted the suggestion.

— 22 —

四、截至公告日被审计单位整改情况

2017 年 8 月 31 日，相关单位已将整改措施报送北京市财政局外事处。

市财政局外事处要求相关单位认真落实整改，并将整改情况报送外事处。

截至 2017 年 8 月，本年度提款 329,972.10 美元，项目累计提款

798,071.69 美元，占赠款总额的 39.90%。