項(xiàng)目財(cái)務(wù)管理-閱讀頁
2024-08-05 13:16本頁面
【正文】 six months: ? imprest accounts will not be replenished ? further reimbursement requests will not be processed ? mitment letters will not be processed, and ? contract awards will not be processed ? 如果在到期日沒有收到合格的已審計(jì)項(xiàng)目報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行將立即書面通知執(zhí)行機(jī)構(gòu)報(bào)表已過期，并提醒如果在六個(gè)月內(nèi)未能收到這些報(bào)表： ? 周轉(zhuǎn)金帳戶將得不到回補(bǔ) ? 不再受理新的償付申請(qǐng) ? 不再出具新的承諾函，并且 ? 不再批準(zhǔn)授予新的合同 24 ADB Policy on Late or Unacceptable Financial Reports (continued) 亞行對(duì)遲報(bào)或不合格財(cái)務(wù)報(bào)告的政策（續(xù)） ? When acceptable APA/AFS are not received within 6 months after the due dates, ADB will hold : ? replenishment of imprest accounts ? processing reimbursement requests ? processing mitment letters ? processing contract awards ? ADB will then advise the EAs of ADB’s actions and state if the situation does not improve within six months, loans may be suspended ? When acceptable APA/AFS are not received within 12 months after the due dates, ADB may suspend the loan. ? 如果在到期日后六個(gè)月內(nèi)沒有收到合格的已審計(jì)項(xiàng)目報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行將： ? 暫?；匮a(bǔ)周轉(zhuǎn)金帳戶 ? 暫停處理支付申請(qǐng) ? 暫停處理承諾函 ? 暫停處理合同授予 ? 亞行然后將通知執(zhí)行機(jī)構(gòu)亞行采取的措施，并說明如果情況在六個(gè)月內(nèi)沒有改善，可能會(huì)中止貸款 ? 如果在到期日后十二個(gè)月內(nèi)沒有收到合格的已審計(jì)項(xiàng)目報(bào)表或者已審計(jì)財(cái)務(wù)報(bào)表，亞行可中止貸款 25 審計(jì)報(bào)告和審計(jì)意見： 亞行的要求 26 ADB Expectations 亞行的期望 ? ADB expects auditor reports to consider: ? The adequacy of systems and recordkeeping ? The eligibility of expenditures ? Utilization of the imprest account ? Statement of Expenditures including whether amount claimed is duly supported to the extent verified ? Compliance with financial covenants specified in the loan and project agreements. ? 亞行希望審計(jì)報(bào)告考慮到： ? 內(nèi)控制度和記錄留存的充分性 ? 費(fèi)用開支的合格性 ? 專用帳戶的使用 ? 采用費(fèi)用報(bào)表支付方式支出的原始憑證是否得到驗(yàn)證 ? 貸款財(cái)務(wù)約文是否滿足 ? 招標(biāo)采購是否按照亞行指南進(jìn)行 27 Classifications of Audit Opinions 審計(jì)意見分類 Opinion Type Example ADB Classification Unqualified Opinion “… give a true and fair view …” Acceptable Qualified Opinion “… except for …” Will depend on the nature of the audit qualification and will be considered on a casebycase basis Adverse Opinion “… do not give a true and fair view …” Unacceptable Disclaimer of Opinion “… we do not express an opinion …” Unacceptable 28 Classifications of Audit Opinions 審計(jì)意見分類 審計(jì)意見 的類型 例子 亞行的分類 無保留意見 “ … 真實(shí)公允地反映了 … ” 可接受 保留意見 “ … 除了 … ” 取決于審計(jì)保留意見的性質(zhì) ， 將根據(jù)具體情況考慮 反對(duì)意見 “ … 不能真實(shí)公允地反映 … ” 不可接受 拒絕發(fā)表意見 “ … 我們不能就財(cái)務(wù)報(bào)表發(fā)表意見 … ” 不可接受 29 Audit Management Letters 審計(jì)管理意見書 ? ADB requires a Management Letter on internal controls and operating procedures ? Management letters must be provided to ADB with the audited financial statements ? 亞行要求提供與內(nèi)控和經(jīng)營程序有關(guān)的管理意見書 ? 管理意見書必須隨審計(jì)財(cái)務(wù)報(bào)告一同提交亞行 30 Financial Covenants 財(cái)務(wù)約文 31 Session Outline 本節(jié)概覽 ADB seeks assurance that projects will be sustainable by agreeing financial loan covenants. ? Why does ADB seek to agree loan covenants? ? What are financial loan covenants? ? Common ADB covenants ? ADB approach to nonpliance ? Compliance Status 亞行尋求就貸款財(cái)務(wù)約文達(dá)成協(xié)議以保證項(xiàng)目的可持
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