中华人民共和国青岛市审计局.docVIP

中华人民共和国 Audit Office of the People’s Republic of China 审 计 报 告 Audit Report 项目名称：银行贷款项目 Project Name: Project Financed by the Asian Development Bank 贷 款 号： 2494-PRC Loan No. : 2494-PRC 项目执行单位：Project Entity: Jiaozhou Three Rivers Rehabilitation Project Management Office 会计年度： 20Accounting Year：2015 目 录 Contents 1 I. Auditor’s Opinion 4 二、财务报表及财务报表附注 7 Ⅱ. Financial Statements and Notes to the Financial Statements 7 （一）资金平衡表 7 i. Balance Sheet 7 （二）项目进度表 9 ii. Summary of Sources and Uses of Funds by Project Component 9 （三）贷款协定执行情况表 11 iii. Statement of Implementation of Loan Agreement 11 （四）专用账户报表 12 iv. Special Account Statement 12 （五）财务报表附注 14 v. Notes to the Financial Statements 17 三、审计发现的问题及建议 20 III. Audit Findings and Recommendations 21  一、审计师意见 I. Auditor’s Opinion Auditor’s Opinion To Jiaozhou Three Rivers Rehabilitation Project Management Office We have audited the special purpose financial statements (from page 7 to page 19) of Qingdao Water Resources and Wetland Protection Project financed by the Asian Development Bank, which comprise the Balance Sheet as of December 31, 2015, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity and Qingdao Municipal Financial Bureaus Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of Qingdao Municipal Financial Bureau, 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 loan agreement; ii. Designing, implementing and maintaining