BAO CAO CCM BAN QUAN DV' AN

Transcription

1 MAZARS Dkr an xay dung tru'&ng Dai hoc Vi -qt Dim - Hgp phan thtyc hion tai Ban quart 19 Du' an BO GiAo duc va Dao tao BAo cao Tai chinh phyc vu cho myc dich dac biot TA du'o'c kiem town Theo Hiep dinh tin dung s VN ky ngay 13 thang 8 nam 2010 gicra Chinh phu nutec COng hoa X5 hoi Chu nghia Viet Nam va Hiep h'oi Phat trien qu6c to (IDA) Nam ket thk ngay 31 thang 12 nam 2014

2 Du' an xay dtyng tru'o'ng Dai hoc Vi"Ot fltxc Hop phan thcrc hien tai Ban quan iy Du' an BO GO dyc va Dao too Theo Hiep Binh tin dyng s VN gicia Chinh ph0 nu'&c COng h6a X5 hoi Ch6 nghia Viet Nam va Hiep hoi Phat then qu6c to NOi dung BAO CAO CUA BAN QUAN LY DU' AN 2 BAO CAO CUA KIEM TORN VIEN DOC LAP 4 BANG CAN DOI KE TOAN 10 BAO CAO NGUON VON VA Sa DUNG NGUON VON 11 BAO CAO TAI KHOAN CHI DINH (USD) 13 BAO CAO RUT VON VAY 15 THUYET MINH BAO CAO TAI CHINH 16

3 BAO CAO CCM BAN QUAN DV' AN Ban quan 19 Dy, an BO Gib dyc va Dbo tao ("PMU" hay "Ban Quan 19 Dy, an") chiu trach nhiem ye cac Bao cao tai chinh cho myc dich dac biet cua Dt,i, an xay dkrng truvng Dai hoc Viet arc Hiep Binh tin dung so 4786 VN Hop phan thkrc hien tai Ban guar) 19 Du, an BO Ciao dyc va Dbo tao ("Dy, an") cho nam ket thk ngay 31 thang 12 nam Dv, an Dy, an Xay dkrng Trubmg Dal hoc Viet arc do, Ngan hang The tai tro thong qua Hiep hoi Phat then quoc to ("IDA") theo Hiep dinh tin dung s VN ky ngay 13 thang 8 nam 2010 gicra Chinh phu nu,dec C6ng h6a X5 hoi ChCi nghia Viet Nam va IDA. Nguon tin dung IDA cung cep lb 119,4 trieu Quyen rut von dac brat (SDR) (tuvng &rang 180,4 trieu DO la M9) va nguon von doi u'ng la 20,2 trieu DO is M9 cho giai doan Du, an &roc thkrc hien beyi hai co quan: Ban Quan 19 Dy, an xay dkrng Trubmg dai hoc Viet DCrc cua BO Giao dyc va Dao tao ("PMU") va Ban Quan 19 Dy, an Truteng Dai hoc Viet arc ("VMU"). Myc tieu cua Dy, an la phat then mot tru,6'ng dai hoc nghien ccru ty, chic ye quan tri, tai chinh va chat luvng cao trong he thong giao dyc dai hoc cua Viet Nam. Dy, an bao Om 4 hop phan: Hop phan I: Xay dkrng khung chinh sach va quan tri nhb truteng Viec xay thing chinh sach, cac quy the qu5n tri nhb true:mg, cac thci tyc va nang ly,c cho co quan quan 19 va dieu hbnh cua truteng,dai hoc Viet arc ("VGU") bao gam: (a) quan tri va quan li; (b) qu5n 19 tai chinh va co' the tai chinh ben vcrng; (c) quart 19 chat luting truteng hoc; (d) quan _19 nguon nhan ly,c; (e) cac he thong quan 19 va van hbnh; va (f) tuyen sinh va cac dich vy ho trg cho sinh vien. Hop phan II: Phat then hoc thuet va nghien ccru Viec )(ay dkrng chinh sach, quy dinh, thu tyc va nang ly,c cua cac chkrang trinh hoc thuat va cac cong trinh nghien ccru cua truvng Dai hoc Viet arc bao Om: (a) cac chinh sach hoc thuat va nghien ccru,bao vai tr6 va trach nhiem; (b) chien luvc giang day va nghien ccru; (c) dam bao chat luvng va chcrng nhan chiyang trinh dbo tao; (d) nghien cu'u va phat then doi ngci giao su' bao gom ca viec cep cac khoan Trg cep nghien ccru; (e) phat trien thu, vien; va (f) cac trang thiet bi, co, so' vat chat phyc vy nghien ccru va cac dich vy ho trg, bao gom ca viec cep Trg cep hoc bong. Hop phan III: Xay dkrng khu6n vien vá co' ser vat chat Viec xay thing vien cua truvng Dai hoc Viet arc gam: (a) thiet ke, xay dying khuon vien va cung cap trang thiet bi va cac co, so, lien quan cho khu6n vien m6,i; va (b) xay dkrng nang luc cho b6 ph5n duy to b5o tri khu6n vien va quan Ii trang thiet bi. Hop phan IV: Quan li', Om sat va danh gib dy, an Ho tro de thkrc hien nhcrng viec sau mot cbch co hieu qua: (a) Quan 19 va dieu phoi Du an; va (b) Giam sat va danh gib Dy, an. PMU thkrc hien tieu hop phan 3.a va cac not dung lien quan thu6c Hop phan 4 (sau day goi lb "Hop phan thkrc hien 1)61 Ban Quan 19 Dy, an BO Gib() dyc va Dao tao"). Can cir theo Quyet dinh so 3719/QD-BGDDT ngby 25 thang 8 nam 2011 cua BO Gib() dyc va Dbo tao, VGU duvc uy quyen thcrc hien Hop phan 1, Hop ph5n 2, Tieu hop phan 3.b va cac noi dung lien quan thu0c Hop phan 4 (sau clay goi la "Hop phan thkrc hien boi VMU") \200048,2. CHI NHANH CONG TY ACH NHIEM Hit I AZARS VICT Ni TAI HA NOI DA Du an se ket thbc vbo ngay 30 thang 11 nam 2017.

4 Ban Quan ly Dy, an Thanh vien Ban Quan 19 Dv an da dieu hanh Dv, an trong nam va tai ngay lap Bao cao nay gom co: Ong Phan Quang [Xing Ong Ng6 Toan Thkg Ong TrAn Minh Hieu Clam doc Du, an Ph6 Clam cl6c Dv an (be) nhiem ngay 5 thang 8 nam 2014) Ph6 Gam doc Du, an nhiem ngay 2 thang 4 nam 2014) Dom vi Ki6m toan Cac Bao cao tai chinh cho muc dich dac diet cho nam ket thuc 31 thang 12 nam 2014 da duvc kiem toan boi Cdng ty TNHH Mazars Viet Nam. Trach nhio'm cua Ban Quan ly Du' an do) cac Bao cao tai chinh cho muc dich d4c bi'ot Hop phin duvc thkpc hion PMU Ban Quan 19 Du, an chiu trach nhiem dam bao cac Bao cao Tai chinh cho muc dich dac bet phan anh mot cach trung thvc va hgp ly ye tinh hinh tai chinh, so du, tai khoan chi dinh, va nguon von cua Du' an tai ngay 31 thang 12 nam 2014 va thu chi va rut von cho nam ket thuc ngay 31 thang 12 nam Trong qua trinh chuen bi cac bao cao tai chinh cho muc dich dac bet, Ban Quan 19 Dv, an da Iva chon cac chinh sach ke toan thich hcyp va ap dung cac chinh sach nay mot cach nhet quan. Ban Quan 19 Du' an chiu trach nhiem dam bao viec cac so sach ke toan thich hop duvc gia, de cac Bao cao tai chinh cho 1111,1C dich dac biet duvc lap tuan thu theo cac nguyen tac ke toan thigc trinh bay trong Thuyet mink so 2 cua Bao cat) tai chinh cho muc dich dac bet nay. Ban Quan 19 Dv, an cung chiu trach nhiem ye viec Quan 19 cac tai san cua DV' an va do d6 phai thvc hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian Ian va nho'ng vi pham khac. Ban Quan 19 Dv' an c6 trach nhiem dam bao rang tat ca cac chi phi da giai ngan chi danh cho muc tieu (55 dvgc dong jr cua Dv an. Ban Quan 19 Dv, an co trach nhiem cung AD, va da cung cap, cho kiem toan vien tat ca s6 sach ke toan, cac chirng va cac tai lieu, bien ban, hay cac th6ng tin lien quan va cac giai trinh can thiet bang mieng hay van ban. Xac nh4n cac Bao cao tai chinh cho muc dich dac bi01 ChOng tai xac nhan cac Bao cao tai chinh cho muc dich dac bet duvc trinh bay trong 10 den 21 phan anh mot cach trung thvc va hgp ljt ve tinh hinh tai chinh, so du, tai khoan chi dinh, va nguon von cua Du, an tai ngay 31 thang 12 nam 2014 va thu chi va rut von cho nam ket thoc ngay 31 thang 12 nam 2014 duvc lap tuan thu theo cac nguyen ke toan duvc trinh bay tai Thuyet minh so 2 cua Bao cao tai chinh cho muc dich dac!diet nay. AU_ ay mat ba i dien cho Ban Quan 19 Dv an. BAN ()LAN LY.i: DC AN XAY DUNG GD,11-1 r's vitt DeC PttanQuati _ ung CO5-W an Ha N0i, ngay 30 thang 6 nam

5 MAZARS BAO CAO CUA KIEM TOAN VIEN DOC LAP Ve Bao cao tai chinh cho muc dich dac biet cua Dv an Kinh givi: Ban Quin ly Dkr an Xay dkrng truteng Dai h9c Viet DCPC Chung t6i da tien hanh kiem toan Bang can doi ke toan tai ngay 31 thang 12 nam 2014 va Bao cao Nguan von va Sir dung nguon von cho nam ket thcic ngay 31 thang 12 nam 2014 cua nguon von Hiep hoi Phat then QuOc to va von doi Ong trong nirdec cua Dv an Xay dung TruVng Dai hoc Viet DCrc Hgp phan thvc hien beyi Ban Quan 19 Dv an BO GO duc va Dao tao ("Dv an"). ChCing toi cong da kiem toan Bao cao Tai khoan chi dinh va Bao cao Rut von vay duvc lap bang dung DO la M9 cho nam ket th0c ngay 31 thang 12 nam 2014 va cac thuyet minh kern theo. Trich nhi6m dm Ban Quin ly doi voi cac bao cao tai chinh cho muc dich cric biet hop phin thtyc hi6n beti Ban Quin ly DI" an 139 Giao dyc va Dao tao Ban Quan ly c6 trach nhiem lap va trinh bay Bang can doi ke toan tai ngay 31 thang 12 nam 2014, Bao cao NrOn von va Six dung nguon von, Bao cao Tai khoan chi dinh va Bao cao Rut von vay cho nam ket th0c ngay 31 thang 12 nam 2014 (sau day goi chung la "Bao cao tai chinh cho muc dich dac biet") dva tren cac cac quy dinh ke toan duvc neu trong Thuyet minh so 2 trong Bao cao va trach nhiem thiet lap he thong kiem soat noi can thiet cho phep viec lap cac bao cao tai chinh cho muc dich dac biet khong china dung duvc cac sai sot trong yeu, cho du la do gian Ian hay sai slit. Trach nhi6m cua ki6m toan vien Trach nhiem cua chong toi la du'a ra 9 kien doi vgi cac Bao cao tai chinh cho muc dich dac bet dva ten ket qua kiem toan cua chung toi. Chung t6i da tien hanh kiem toan theo cac Chuen muc Kiem toan QuOc te. Cac chuen muc nay yeu cau chung toi phai tuan thu cac yeu ceu ye dao dcrc nghe nghiep va lap ke hoach, thvc hien cling viec kiem toan de c6 duvc sv dam bao hgp 19 rang cac Bao cao tai chinh cho muc dich dac biet nay khong china dung cac sai sot trong yeu. Viec kiem toan bao gom viec thvc hien cac thu tuc nham thu thap cac bang chcrng ye so lieu va thuyet minh tren cac Bao cao tai chinh cho muc dich dac biet. Cac th0 tuc kiem toan dvgc Iva chon dva tren xet doan cua kiem toan vien, bao gom viec danh gia rui ro sai sot twig yeu cua cac Bao cao tai chinh cho muc dich dac biet, cho du la do gian Ian hay sai sot. De thvc hien cac danh gia rui ro nay, kiem toan vien tien hanh xem xet cac thu tuc kiem soat noi b0 lien quan tai viec lap va trinh bay met cach hgp 19 Bac, cao tai chinh cho muc dich dac biet nhem thiet ke cac thii tuc kiem toan phu hgp cho tirng truvng hgp. Viec kiem toan cong bao gom viec danh gia tinh thich hgp cua cac nguyen tac ke toan six dung va tinh hop ly cua cac vac tinh ke toan cua Ban Quan 19 Dv an, cong nhu, viec danh gia cach trinh bay tong quat cac Bao cao tai chinh cho MUG dich dac biet. Chung tei tin rang bang chirng kiem toan ma chong t6i thu thap ducec la day du va hgp ly de lam ca so' cho y kien cua chung t6i. 10"Sr. 11' FLOOR, VIET DRAGON TOWER, 141 NGUYEN Du STREET, DISTRICT 1 - Ho CHI MINH CITY TEL: FAX: contact-hcm mazars.vn " FLOOR, MIPEC TOWER, 229 TAY SON STREET, DONC, DA DISTRICT - HANOI CITY TEL: FAX: contact-hanos@mazars.vn - MAZARS VIETNAM Praxity: MEMBER ' GLOBAL ALLIANCE OF INDEPENDENT FIRMS

6 MAZARS Y ki4n kiem town Theo 9 kien cua chung t6i, ten cac khia canh trong yeu: a) Bang can doi ke toan va Bac cao NguOn von ye Sir dung nguon von phan anh trung thlyc va hgp 19 tinh hinh tai chinh cua Du' an tai ngay 31 thang 12 nam 2014, ye von da nhan va chi phi da chi tieu cho nam ket thijc ngay 31 thang 12 nam 2014 phil hop vgi cac nguyen tec ke Wan trinh bay trong Thuyet minh so 2; va cac nguon von da duvc sir dung cho cac muc dich theo quy dinh cua Hiep dinh tin dung so VN k9 ngay 13 thang 8 nam 2010 gicya Chinh phu ninfic Cling hoa xa hoi chu nghia Viet Nam va IDA. b) Bac cao Tai khoan chi dinh va bac cao Rut von vay duvc lap bpng clang 06 la M9 phan anh trung thu'c va hgp 19 so du' dia Tai khoan chi dinh tai ngay 31 thang 12 nam 2014 cung nhu' hoat Ong dm Tai khoan chi dinh, va so von da [-CA cho nam ket thuc ngay 31 thang 12 nam 2014 phu hgp vai cac nguyen tec ke toan trinh bay trong Thuyet minh so 2. Vin de khac ThOng tin tai chinh ye Phu luc Bang can doi ke toan duvc lap tren co' so' don tich tai ngay 31 thang 12 nam 2014, duvc trinh bay e trang 22 va 23 ciia cac Bac cao tai chinh cho muc dich dac biet cho nam ket thcic ngay 31 thang 12 nam 2014, cluvc 16y hoan toan tir so sach va ghi chap ke toan cija Du' an. NhOng th6ng tin tai chinh nay kh6ng tao thanh m6t bac cao d6c lap dm Bac cao, va chung tai khong du'a ra 9 kien kiem toan cho cac Phu luc nay. Bac cao tai chinh cho muc dich dac biet cua Du, an cho nam tai chinh ket thoc ngay 31 thang 12 nani2013;opc kiem toan bed cong ty kiem toan khac, va cong ty kiem toan nay da phat hanh bac, 40.krem toakhtlay 24 thang 6 nam 2014, du,a ra 9 kien chap nhan toan phan. 'CHI NHANH A's (. O ui TRAC M CONG TY E LIU Flo Cong T HH Mazars Viet Nam Phpm Phuang Anh Giam d6c kiem toan/ch0 ky ay quyen Giay CNDKHN kiem toan SO Bac cao kiem toan so: HN-AU/14/ WB VN-PMU.1 Ha N6i 3 D

7 NI MAZARS BAO CAO CUA KIEM TOAN VIEN Ve viec tuan tho luat phap, cac quy dinh va cac Dieu khoan trong Hiep dinh va cac Thu tuc khac do IDA quy dinh Kinh girl: Ban Quin 19 Du' an kay dung Trunimg Dai h9c Vi0 DOC Chung tei da tien hanh kiem toan Bang can doi ke toan tai ngay 31 thang 12 nam 2014 va Bao cao Nguon von va SO, dung nguon von cho nam ket thoc ngay 31 thang 12 nam 2014 cua nguon von ti' Hiep h6i Phat then QuOc to va von doi Cyng trong nixdfc dm Dv an Xay dung Truerng Dai hoc Viet Dirc Hop phan thvc hien boi Ban Quan 19 Dv an B6 Giao dyc va Dao tao ("Dv an"). Chung tei cong da kiem toan Bao cao Tai khoan chi dinh va Bao cao rut von vay dvoc lap bang clang DO la M9 cho nam ket thuc ngay 31 thang 12 nam 2014 va cac thuyet minh kern theo (sau day goi chung la "Bao cao tai chinh cho myc dich dac bier) va da phat hanh bao cao kiem toan. Theo cac dieu khoan tham chieu, viec kiem toan bao cao tai chinh cho myc dich dac Net cong bao gom kiem tra sv tuan tho cua Dv an voi luat phap, cac quy dinh va cac dieu khoan trong Hiep dinh tin dyng so 4786-VN ngay 13 thang 8 nam 2010 va cac thu tuc khac do IDA quy dinh ma nhu'ng dieu khoan nay anh hiyong trvc tiep va trong yeu ye mat tai chinh t61 bao cao tai chinh cho myc dich dac biet cua Dv an. Trach nhiem cua Ban Quin ly doi viec tuan Ulu cua Du' an Ban Quan 19 co trach nhiem dam bao Dv an tuan tho v&i luat phap, cac quy dinh lien quan va hiep dinh tin dyng ma co anh hixo'ng trvc tiep va trong yeu ye mat tai chinh do' vai Bao cao tai chinh cho myc dich dac biet cua Dv an. Trach nhiom cua kiem toan vien Trach nhiem cua chong tei la &Pa ra 9 kien doi veld viec tuan tho dm Dv an vdei cac dieu khoan neu ten dva tren cac thu tuc cua chung t6i. ChOng t6i da tien hanh c6ng viec theo Chuan my,c Qu6c to ye Dich vy Darn bao so 3000, "Dich vy darn bao ngoai dich vy Kiem toan hoac Soat xet thong tin bao cao tai chinh", du,cyc ban hanh bai Oy ban Chuan mvc Kiem toan va Dich vy Darn bao Qu6c te. Chuan mvc nay yeu thu chung t6i phai tuan tho cac yeu ceu ye dao dim nghe nghiep va lap ke hoach, thvc hien cong viec de co di/0'c sv dam bao hcfp19 rang Dv an tuan thu cac dieu khoan not ten ten tat ca cac khia canh tong yeu. Viec thvc hien dich vy dam bao de dva ra 9 kien ye viec tuan thu cua du an d6i v6,i cac dieu khoan theo quy dinh va du,o+c thong nhat trong cac them thuan bao gom viec thvc hien cac thu tyc nham thu thap cac bang chung ye viec Dv an khong co cac hoat dong nao kh6ng tuan thu cac yeu thu mot cach tong yeu. Cac tho tyc kiem toan duvc Iva chon dva tren xet (Joan cua kiem toan vier), bao gom viec danh gia rui ro cua viec Dv an khong tuan thu tong yeu cac dieu khoan va danh gia xem viec khong tuan tho nhu' vay co anh Wang trvc tiep va trong yeu doi v6,i cac bao cao tai chinh cho myc dich dac Net cua Dv an hay khong. C6ng viec kiem toan cua chung toi cong bao gom viec thvc hien cac thin nghiem kiem tra sv tuan th0 v61 cac dieu khoan du,gc coi la can thiet de co dvoc sv darn bao hcep19 rang Dv an da tuan tho v61 cac dieu khoan neu ten. ChOng t6i tin rang bang chirng ma chung toi thu thap duvc IA day du va hqp19 de lam co' so' cho jr kien cua chong t6i. ki6n kiem toan Theo 9 kien cua chung t6i, tren cac khia canh trong yeu, Dv an da tuan thu phap luat, va cac quy dinh hien hanh va cac quy dinh khac theo Hiep dinh tin dung so 4786-VN ngay 13 thang 8 nam 2010 va tho tyc khac do IDA quy dinh ma nho,ng dieu khoan nay anh hu,ong trvc tiep va trong yeu ye mat tai chinh tai bao cao tai chinh cho myc dich dac biet cho nam ket thoc ngay 31 thang 12 nam '"& 11' FLOOR, VIET DRAGON TOWER, 141 NGUYEN Du STREET, DISTRICT 1 - Ho CHI MINH CITY TEL: FAX: contact-hcm@mazars.vn " FLOOR, MIPEC TOWER, 229 TAY SON STREET, DONG DA DISTRICT - HANOI CITY Tit.: FAX: contact-hanol@mazars.vn MAZARS VIETNAM Praxitif MEMBER. GLOBAL ALLIANCE OF INOEPENOENI FIRMS

8 Van d4 khac CHI NHANH N TY MAZARS Bao cao kiem toan ye sty tuan thu dm Du' an cho nam ket thtic ngay 31 thang 12 nam 2013 dirpec thu'c hien bol cling ty kiem Wan khac, phat hanh ngay 24 thang 6 nam 2014, va cling ty nay du'a ra jr kien chap nhan toan phen ye viec Dly an da tuan thu luat phap, cac quy dinh va cac dieu khoan trong Hiep dinh tai chinh va thu tvc khac do IDA quy dinh ma nhirng dieu khoan nay anh ht..rong trtic tiep va trong yeu ye mat tai chinh tbi Pao cao tai chinh cho muc Bich dac Piet cho nam ket thuc ngay 31 th arrt: \ C6ng ty-tnhh Mazars Viet Nam Pham Phuvng Anh Giam d6c kiem toan/chir ky Oy quy4n Giey CNDKHN kiem toan SO Bao cao kiem toan s6: HN-AU/14/ WB VN-PMU.2 Ha NOi

9 MAZARS BAO CAO CUA KIEM TOAN VIEN Ve kiem scat noi IDO Kinh girl: Ban Quan ly Dv an Xay dkrng Trtromg flat hoc ViOt Dim Chung toi da tien hanh kiem toan Bang can doi ke toan tai ngay 31 thang 12 nam 2014 va Bao cao NguOn von va Sir dung nguon von cho nam ket that ngay 31 thang 12 nam 2014 dm nguon von tu' Hiep hoi Phat then Quoc to va von doi Ong trong nu,gc cua Dv an Xay dung Trueyng Dai hoc Viet Din Hop phan thvc hien baei Ban Quan 19 Du, an BO Giao dyc va Dao tao ("Dv an"). ChOng t6i cung da kiem toan Bao cao Tai khoan chi dinh va Bao cao Rut von vay duvc lap bang dong DO la M9 cho nam ket th0c ngay 31 thang 12 nam 2014 va cac thuyet minh kern theo (sau clay goi chung la "Bao cao tai chfnh cho mac dich dac biet") va da phut hanh bao cao kiem toan. Theo cac dieu khoan tham chieu cho kiem toan, viec kiem toan bao cao tai chinh cho mac dich dac biet cong bao gom viec kiem tra thiet ke va thvc hien cua cac bien phap kiem soat noi bb cho cac "yeu cau tuan thu" ma co anh Wong trvc tiep va tong yeu ve mat tai chinh den bao cao tai chfnh cho mix dfch dac biet, cong nhu' cac kiem soat noi b0 cho quy trinh lap bao cao tai chfnh. Trach nhiom cua Ban Quan ly doi h9 th6ng ki6rn soat not b9 cua Dy,, an He thong kiem soat noi duvc thiet lap vg'i MUG dfch quan 19 cac rui ro doi v61 viec dat duvc cac mac tieu dm Du, an, bao gom viec phut hien va ngan than mot cach hgp 19 cac sai sot, diem bat thuteng va gian Ian. Duy tri he thong kiem soat noi b0 thfch hap la truth nhiem cua Ban Quan 19 Dv an. Trach nhiem cua ki6rn toan vien Trach nhiem cua chung t6i la du,a ra 9 kien ye thiet ke va thvc hien dm cac kiem soat noi Ix) cho cac yeu cau tuan th0 ma c6 anh hu,ong trvc tiep va tong yeu ye mat tai chinh den bao cao tai chfnh cho MIX dich dac biet cung nhu' cac kiem soat noi b0 cho quy trinh lap bao cao tai chinh dva ten cac th0 tuc cua chung tel. Chung t6i da tier) hanh cong viec theo Chuan mac QuOc to ye Dich V1,1 Darn bao so 3000, "Dich VI) dam bao ngoai dich vu Kiem toan hoac Soat xet th6ng tin bao cao tai chfnh", dugc ban hanh tool Uy ban Chuan mvc Ki6M toan va Dich vu Dam bao Quoc te. Chuan mac nay yeu cau chung t6i phai tuan thu cac yeu cau ye duo din nghe nghiep va lap ke hoach, thvc hien cot-1g viec de co dvgc sty dam bao hap ly rang cac bien phap kiem soat noi bq not tren duvc thiet ke hap ly va thvc hien hieu qua ten tat ca cac khfa canh trong yeu. De thvc hien dich vu dam bao nharn du'a ray kien ye cac kiem soat noi b0 neu tren bao gom viec that hien cac th0 tuc nham thu thap cac bang chirng de co duvc sv darn bao hgp 19 rang cac bien phap kiem soat noi b9 neu tren duvc thvc hien hieu qua. Cac thir tuc kiem toan duvc Iva chon dva ten xet down cua kiem toan vien, bao gom viec tim hieu cac bien phap kiem soat noi b0, danh gia rui ro ye viec ton tai cac yeu kern trong yeu, danh gia tfnh hieu qua trong thiet ke va thvc hien cua cac bien phap kiem soat noi cho cac yeu cau tuan thir ma co anh Wang trvc tiep va tong yeu ye mat tai chinh den bao cao tai chinh cho mac dich dac biet cong nhu' cac kiem soat noi b0 cho quy trinh lap bao cao tai chinh dva tren cac rui ro do, va thvc hien cac th0 tuc khac ma chung thay can thiet phu hgp vg'i hoan canh cu the. Chung toi tin rang bang chung kiem toan ma chi -1g t6i thu thap duvc la day du va hop 19 de lam ca ser cho 9 kien cua chong t6i FLOOR, VIET DRAGON TOWER, 141 NGUYEN DU STREET, DISTRICT I HO CHI MINH CITY TEL: FAX: contact hcm mazars.vn 17 FLOOR, MIPEC TOWER, 229 TAY SON STREET, DONG DA DISTRICT HANOI CITY TEL: FAX: contact hanoi@mazars.vn MAZAR$ VIETNAM Praxity*: MEMBER GLOBAL ALLIANCE OF INDEPENDENT FIRMS

10 MAZARS Y kien kiem town Theo j, kien dia chi:mg tell, Dv an da duy tri mot cach hieu qua, tren cac khfa canh trong yeu, cac bien phap kiem soat noi 60 cho cac "yeu ceu tuan thir ma CO anh Wong try'c tiep va trong yeu ye mat tai chinh den bao cao tai chinh cho muc dich dac biet cung nhu' cac kiem soat noi 60 cho quy trinh lep bac) cao tai chfnh trong nam ket thk ngay 31 thang 12 nam Van de khac Bao cao kiem town ye kiem soat noi 60 dia Du, an cho nam ket thoc ngay 31 thang 12 nam 2013 duvc kiem town bo'i cung ty kiem town khac, ghat hanh ngay 24 thang 6 nam 2014, va c6ng ty nay de du'a ra 9 kien chap nhen town phen ye viec Du' an de duy tri cac bien phap kiem soat n6i b6 hieu qua cho cac "yeu ceu tuan thu" ma c6 anh hireyng tax tiep va tong yeu ye mat tai chinh den bac) cao tei..6hintt sho myc dfch dac biet cung nhu' cac kiem soat noi 130 cho quy trinh lap bag cao tai chi h trong r1 n( k4 thcic ngay 31 thang 12 nam T. 74 CHI NHANH C6NG TY (f) TR,kC (111 HA M Cong ty TNHH Mazars ViOt Nam Pham Phu'o'ng Anh Giam d6c kgm toan/chcr ky Oy quyen Giey CNDKHN kiem town SO Bao cao kiem town HN-AU/14/ WB VN-PMU.3 Ha N6i

11 Du' an )(ay dlyng tnyeeng Dai h9c ViOt arc Hop phan tiwc hien tai Ban Quan ly DV an BO GO dyc Ira Dao tao Theo Hiep Binh tin Ming s VN gicra Chinh ph6 ntioc COng hoa X5 hoi Chu nghia Viet Nam va Hiep h6i Phat trie'n qu6c to BANG CAN DOI Kt TOAN -raj ngay 31 thang 12 nam 2014 TAI SAN Thuyot minh Tai ngay 31/12/2014 VND Tai ngay 31/12/2014 USD Tai ngay 31/12/2013 VND Tai ngay 31/12/2013 USD Tien Tien mat Tien gi:yi ngan hang TONG TAI SAN Ng PHAI TRA VA SO DU' NGUON Phai tra nha cung cep tien bac lanh ho so thau Phai tra nha cung cap tien bac) lanh thu'c hien ho'p clang gal than thug try sey van phong Dy' an Lai phai tra SO du' nguein TONG NO' PHAI TRA VA S6 DU' NGUON Lap Uri: )C et beyi: BAN Ql.'; N,c DVAN XAY DING >" 3 ' Dab Hoang Trutmg Kg toan tr-lrong uang Dung m croc Dy' an Ha NOi, ngay 30 thang 6 nam 2015 Thu* minh Binh kern la mot phan kh6ng the tach reyi caa cac bao cao cho muc clich clac biet nay 10

12 Dly an xay dyng truong Dal hoc ViOt arc Hap phen thvc hi5n tai Ban Quan ly Du' an BO Giao dvc va Dao tao Theo Hi5p Binh tin dung s VN giira Chinh pher nutec COng haa X5 hoi Cher nghia Vi5t Nam va Hi5p hoi Phat trien qu6c to BAO CAO NGUON VON VA SU' DUNG NGUON VON Nam k5t thdc ngay 31 thang 12 nam 2014 Thuy5t minh Nam kot thuc ngay 31/12/2014 Nam k5t thtic ngay 31/12/2014 Tich loy den ngay 31/12/2014 Tich Iuy den ngay 31/12/2014 VND USD VND USD Von d5 nh'an Von tix IDA Von doi Cpng Thu ban ha sa meyi thau Lai tien girl ngan hang Nguon khac Chi tieu ccia Du' an Dich vu tu' van Oa tao Hang hoa Xay dung Tai tra nghien ciru va hoc bong Chi phi hoat dong Phi ngan hang va cac chi phi khac (Chi vu'o't thu)/thu vu'o't chi ( ) ( ) Chenh 15ch t9 gia (47) (86) S6 du' ngu6n von, dau nam S6 du, ngu6n von, cuoi nam Thuyet minh Binh kern 16 mot phen khong the Itch rai cua cac bao cao cho mpc Bich cl5c bi5t nay 11

13 Du' an xay dung truong Dai 119c ViOt EXvc Hap phen thyr hien tai Ban Quer) ly Du' an BO Giao dyc va Dao tao Theo Hiep dinh tin civng s VN gioa Chinh pho nutc COng hoa X5 hoi Cher nghta Viet Nam va Hiep hoi Phat trien qu6c to BAO CAO NGUON VON VA SO' DUNG NGUON VON (ti6p theo) Cho nam ket thoc ngay 31 thang 12 nam 2014 Thuy6t T?i ngay Tai ngay minh 31/12/ /12/2014 VND USD Duvc the hien boat: Tien mat Tien girl ngan hang Lai phai tra 3 ( ) (228) Phai tra nha cung cap tien Pao lanh thtic hien ho'p clang goi than thud try sef van phemg Dy, an ( ) (3.326) Lap bo'i: Dao Hoang Truteng Ke toan twang uang DOng d6c Dv an Ha N(ii, ngay 30 thang 6 nam 2015 Thuyet minh dinh kern la mot phen khong the tach reri coa cac bao cao cho muc dich dac biet nay 12

14 Du' an Ay cityng tnyong 1E4 hpc ViOt DC.rc Hop phan thyp hien tai Ban Quer? ly DL! an BO Giao duc va Dao tao Theo Hiep dinh tin dung s VN gicra Chinh pha nupp Cling h6a X5 hoi Chef nghia Viet Nam va Hiep hoi Phat trien quoc to BAO CAO TAI KHOAN CHI D!NH (USD) Cho nam kat thoc ngay 31 thang 12 nam 2014 S6 tai khoan: USD Ngan hang: Th&ang mai C6 phan Ngoai thuang Viet Nam Hiep dinh s6: 4786-VN ngay 13 thang 8 nam 2010 Phin A Hoat dong cua Tai khoan Thuyet minh Nam k6t thim ngay 31/12/2014 USD Nam k6t thiic ngay 31/12/2013 USD SO du, dau k , ,13 COng: TOng so von IDO sung vao tai khoan chi dinh (Tham chieu tai Bac, cao RCA von vay) , ,58 Haan tra do chi phi chu'a six dung 662,09 Triy: Tong so von da rut 7 ( ,25) ( ,02) SO du' tai ngay 31 thang 12 nam , ,69 Phin B - Can clisi Tai khoin SO tien ngan hang The gi&i Ong trutec , ,00 COng: SO tien Ngan hang The gic51 tam Ong ,00 SO du' tam rng tai Tai khoan Chi dinh cuoi nam , ,00 SO du' cuoi nam c6a tai khoan chi dinh , ,69 COng: SO tien da rut nhung chiya lam thii tuc rut von (*) , ,22 SO da rut ye quji tien mat 662,09 Tong so tien tam Crng cho Tai khoan Chi dinh cuoi nam , ,00 Thu* minh dinh kern la m6t phen kh6ng the tach r6ei ccia cac bao cao cho muc dich dec biet nay 13

15 Dv an xay cityng tru'o'ng Dai h9c ViOt arc Hap phen thyv hien tai Ban Quan ly Dtr an B6 Giao dyc va Dao tao Theo Hiep Binh tin dung s VN gicra Chinh phi) nvoc Cling hoa Xe h6i ChCi nghra Viet Nam va Hiep h6i Phat trier) qu6c to BAO CAO TAI KHOAN CHi D!NH (USD) (tiep then) Cho nam ic'et thilc ngay 31 thang 12 nam 2014 S6 tai khoan: USD Ngan hang: Thuang mai C6 phen Ngoai thvang Viet Nam Hiep dinh s6: 4786-VN ngay 13 thang 8 nam 2010 (*) SO tien da rut nhung chua lam thu tuc rut von la cac chi phi cluvc de nghi trong an rut von so V011 MOET ngay 21 thang 1 nam Lap bai: Dao Hoang TruVng Ke toan truong (ang Dung oc D (I an Ha NBi, ngay 30 thang 6 nam 2015 Thuyet minh dinh kem la mot phen kh6ng the tach reel clia cac bao cao cho muc dich dec biet nay 14

16 Du an )(ay dung truong Dai hqc VFOt DCFc Hop phen thvc hien tai Ban Quer) ly Dv an B6 Giao dyc va Dao tao Theo Hiep dinh tin di: mg so 4786-VN gicra Chinh pha nuo'c C6ng h6a X5 h6i Chef nghia Viet Nam va Hiep h6i Phat trisn qu6c to BAO CAO RUT VON VAY cho nam ket tht.ic ngay 31 thang 12 nam 2014 Dan nit von so NON( Op dan Giai doan Dich vu tu' van USD S6 de nghi giai ngan Hang h6a TOng S6 &vac giai ngan So ti6n Chanh Ngay So ti4n khau trip Iai tech USD USD USD tip d6n USD USD V008MOET 14/1/2014 1/9/ /12/ ,99 977, ,22 7/2/ ,22 V009MOET 3/6/2014 1/1/ /5/ , ,51 26/6/ ,51 V010MOET 19/10/2014 6/1/ /10/ , , ,03 5/11/ , , , , ,76 Lap 1361: Dao Hoang Trireyng Ke toan truong --PhO4uang Dung GO-in doc Dv an Ha N0i, ngay 30 thang 6 nam 2015 Thuyet minh dinh kern la mot phen khong the tach rai coa cac bao cao cho muc Bich d5c biet nay 15

17 Dv an xay cityng truong Dai h9c ViOt Dt:Pc Hap ph5n thvc hion tai Ban Quan 1)% Dy' an BO Giao dyc va Dao tao Theo Hi5p dinh tin dyng s VN gicra Chinh phi) fluty COng h6a X5 hoi Ch0 nghia Vi5t Nam va Hi5p hoi Phat trien qu6c to THUYET MINH BAO CAO TAI CHiNH CHO MUC DICH DAC BIET cho nam ket thuc ngay 31 thang 12 nam Thong tin Dv an Dy, an Xay diyng TruVng Dai hoc Viet Dt:rc do Ngan hang The giai tai trcy thong qua Hie)) hoi Phat trien quoc to ("IDA") theo Hiep dinh tin dung so 4786-VN ky ngay 13 thang 8 nam 2010 gicra Chinh phi) nu'o'c COng hoa xa hoi Chi) nghia Viet Nam va IDA. Nguon tin dung IDA cung cep ,4 trieu Quyen rut von dac biet (SDR) Nang throng 180,4 trieu Do la M9) va nguan von doi Ong 16 20,2 trieu DO la M9 cho giai Joan Du' an duvc thtyc hien bo'i 2 co' quan: Ban Quan 19 Dy, an xay diyng Truteng dai hoc Viet arc dm BO Giao duc va Dao tao ("PMU") va Ban Quan 19 Dty an TruVng Dal hoc Viet arc ("VMU"). Muc tieu cua Du an la phat trien mot triyerng dal hoc nghien ciru luting cao trong he thong giao dyc dai hoc cua Viet Nam. chi) ye quan tri, tai chinh va chat Du an bao gam 4 hap phan: Hop phan I: Xay dung khung chinh sach va quan tri nha truvng Viec xay dtyng chinh sach, cac quy the quan tri nha tru,ong, cac thu tyc va nang ly,c cho ca quan quan 19 va dieu hanh cua trugng Dai hoc Viet arc ("VGU") bao gam: (a) quan tri va quan li; (b) quart 19 tai chinh va ca the tai chinh ben virng; (c) quan 19 chat luting truteng hoc; (d) quan _19 ngu6n nhan ly,c; (e) cac he thong quan 19 va van hanh; va (f) tuyen sinh va cac dich vu ho trg cho sinh vien. Hoy phan II: Phat trien hoc thuat va nghien ctlru Viec xay cityng chinh sach, quy dinh, tht) tuc va nang Ityc cua cac chtiong trinh hoc thuat va cac c6ng trinh nghien ciru cua truteng Dal hoc Viet arc bao gam: (a) cac chinh sach hoc thuat va nghien ciru bao gam vai tit va trach nhiem; (b) chien luvc giang day va nghien ciru; (c) dam bao chat luting va chtyng nhan chirang trinh dao tao; (d) nghien ciru va phat trien dal ng0 giao su, bao g6m ca viec cap cac khoan Trg cep nghien ciru; (e) phat trien thu, vien; va (f) cac trang thiet bi, ca so' vat chat phyc vu nghien aru va cac dich vu ha trg, bao gam ca viec cep Trg cep hoc bong. Hgp phan III: Xay dlyng khuon vien va co sey vat chat Viec xay dtyng khuon vien cua trtygng Dal hoc Viet arc gam: (a) thiet ke, )(ay citing khuon vien va cung cep trang thiet bi va cac co' so lien quan cho khuon vien mot va (b) xay dymg nang Ityc cho b0 phan duy to bao tri khuon vien va quan li trang thiet bi. Hap phan IV: Quan 19, giam sat va danh gia dy, an Ho trg de thcrc hien nhomg viec sau mot cach c6 hieu qua: (a) Quan 19 va dieu phoi Du an; va (b) Giam sat va danh gia Dy, an. PMU thy,c hien tieu hgp phan 3.1 va cac noi dung lien quan thuoc Hgp phan 4 (sau day goi la "Hap phan thy,c hien bol Ban Quart 19 Dv an BO Giao dyc va Dao tao"). Can cir then Quyet dinh so 3719/QD-BGDDT ngay 25 thang 8 nam 2011 cua BO Giao dyc va Dao tao, VGU duvc uy quyen thlyc hien Hgp phan 1, Hop phan 2, Tieu hop phan 3.2 va cac noi dung lien quan thuoc Hoy phan 4 (sau day goi la "Hap phan thkrc hien bo'i VMU") Dy, an se ket tht)c vao ngay 30 thang 11 nam

18 Du' an )(ay dung tru'o,ng Dai h9c ViOt DO,c Hap ph5n thyr hion tai Ban Quer? I)? Dv an B6 Giao dyc va Da tao Theo Hi5p Binh tin dgng s VN gicra Chinh phi.) wen COng h6a X5 h6i Ch0 nghia Vi5t Nam va Hi5p h6i Phat trgn qu6c to T9 le von tai try nhu' sau: S6 ti6n, phan bo (SDR) Ngu6n von doi u'ng cua Chinh pho ViO't Nam Ngu6n von Chi phi vay IDA 1. Hang hoa % 10% 2. Xay dking ca ban % 10% 3. Dich vu tu' van va dao tao % 4. Tai try nghien ccru khoa hoc va hoc bong % 10% 5. Chi phi khong phan be) (Du pi-long) Tong cong Tom tat cac chinh sach k6 toan chu y6u DuVi day 16 nhirng chinh sach ke toan chi yeu duc Ban Quan 19 Du, an ap dung trong viec lap cac Bao cao tai chinh cho MUG dich dac biet nay: Co, so lop cac bao cao tai chinh cho muc dich d6c bi6t Cac bao cao tai chinh cho muc dich dac biet chi duvc lap cho phan thu chi phat sinh cho Hap phan thu,c hien tai Ban Quan 19 Dv, an BO Giao duc va Dao tao, va so du, ton quy lien quan. Cac bao cao tai chinh cho myc dich dac biet nay khong bao gom phan thu chi phat sinh cho Hop phan thy,c hien tai tru,ang Dai hoc Viet Din. Co, so, ke toan Cac bao cao tai chinh cho muc dich dac biet dinh kern (Vac theo cac yeu cau bao cao tai chinh cua Ngan hang The giai. Du, an duy tri he thong ke toan ap dung cho dan vi cho deu tu' ban hanh kern theo Th6ng tu' so 195/2012/TT-BTC ngay 15 thang 11 nam 2012 cua BO Tai chinh de hach toan va ghi so ke toan theo nguyen t6c don tich. MOt so but toan du'ac 15p de chuyen cac bao cao tai chinh cho myc dich d5c biet theo nguyen tac thp,c thu thu,c chi (tham chieu Phu luc Bang can doi ke toan). Theo d6, cac khoan thu du'ac ghi nhan khi thkrc nhan han la khi phat sinh quyen disc nhan va chi phi du'ac ghi nhan khi thirc chi han la khi phat sinh nghia vu phai tr5. Ca so nay du'ac Ban Quan 19 Du an xem la thich hap doi vai host dong cua Du, an. DOng tien bao cao va cac nghi6p vu b6ng ngoai t6 va chuy6n d6i ngoai t6 Cac Bac) cao Tai chinh cho muc dich dac biet dinh kern du'ac lap bang clang Viet.Nam ("VND") ngoai trir ngoai bao cao tai khoan chi dinh va bao cao rut von vay, du'ac 15p bang dong tien nguyen to 06 la M9 ("USD"), tren ca so, tuan theo cac yeu cau cua Ngan hang The giai. Cac khoan thu tir nguon von vay duvc chuyen doi sang clang Viet Nam six dung t9 gia cua cac khoan chi duvc xin rut trong cac dan rut von. Chi phi khac dong Viet Nam tir nguon von vay duvc chuyen doi sang clang Viet Nam sir dung t9 gia tai ngay chi ra tir tai khoan chi dinh. SO du, tai san va cong no' tien to c6 goc ngoai to khac vai VND duvc chuyen doi theo ty gia niem yet bo'i ngan hang Thirang mai CO phan Ngopi thirang Viet Nam WI ngay b5ng can doi ke toan. DOi vai nguon von doi Ong va cac nguon khac, gia tri quy doi sang USD cua cac bao cao nay cong du'ac trinh bay cho muc dich thong tin va doi chieu theo t9 gia tai ngay lap bao cao, co the cho nam tai chinh ket thoc ngay 31 thang 12 nam 2014 la 1 06 la M9 twang &rang VND. 17

19 Dty an )(ay dung tn.yo'ng Dai hoc ViO't Di:rc Hap ph6n thvc hion tai Ban Quan lk Dv an BO Giao dyc va Dao too Theo Hi5p clinh tin dyng s VN gicra Chinh pha nu'&c COng hda X5 hoi Chu nghia Vi5t Nam va Hi5p hoi Phat trien qu6c to Chenh lach t9 gia duvc ghi nhan trong Bac cao Ngu6n von va Sir dung von cho muc Bich doi chieu so du' deu k9 va cuoi 1(9. Tai khohn chi Binh Tai khoan chi dinh la tai khoan tien girl bang DO la M9 &roc m& tai Ngan hang Thuvng mai co phan Ngoai thiyang Viet Nam de phyc vu cho cac host dong cua Dkr an. Cac khaki thanh toan tir tai khoan chi dinh duvc thcrc hien phi.' hap v61 cac quy dinh lien quan cua Hiep dinh tin dung so VN ngay 13 thang 8 nam 2010 va cac quy dinh lien quan cua Ngan hang The gi&i. Lai ngan hang phai tra Theo ThOng so 218/2013/TT-KC ngay 31 thang 12 nam 2013 dm BO Tai chinh, Du' an co the sir dung tien lai ngan hang thu duvc tir tai khoan von vay de tra phi ngan hang. SO tien lai con lai ti:r tai khoan von vay sau khi thanh toan phf ngan hang phai duvc tra cho Chinh phu thay vi coi n6 nhty nguon thu nhap cua Du, an. Lai va phi ngan hang sir dung de thanh toan phi ngan hang Ian luvt dlygc ghi nhan la thu nhap va chi phi cua Dt,r an. Nien do ke toan Nien do ke toan cua Du, an bat dau tir ngay 1 thang 1 va ket thuc vao ngay 31 thang vdei nguon von doi Cyng cua Chinh phii Viet Nam theo quy dinh trong rar&c, k9 ke toan duvc ket thoc vao ngay 31 thang 1 nam 2015, tuy nhien de pho hop vai quy dinh cua Ngan hang the giai thi tai bao cao nay cac chi phi duvc ghi nhen chi tinh den het ngay 31 thang 12 nam 2014 theo yeu cau cua Ngan hang The gi6i. 18

20 Du' an xay dung truong Dai h9c ViOt arc Hap ph5n thvc hien tai Ban Chian lk Dy" an BO Giao duc va Dao tao Theo Hiep dinh tin dyng s VN gicra Chinh phu my6c COng h6a X5 h6i Chi) nghia Viet Nam va Hie') hoi Phat trie'n quoc to 3. Tien givi ngan hang Ngay 31 thang 12 nam 2014 Ngay 31 thang 12 nam 2013 Tai khoan chi dinh Vietcombank Lai ngan hang c6a tai khoan chi dinh & Vietcombank Nguyen to VND Nguyen to VND USD , USD USD228, USD Nguon von IDA Cac thn nhon,v6n theo dan rat vein S6 dan nit von V008 MOET V009 MOET V010 MOET Ngay nhan 7/2/ /6/2014 5/11/2014 USD Tong so tien chuyen vao tai khoan chi dinh Thanh town trtic tiep tir Ngan hang The gi61 Tong von thi.rc nhen Von doi cvng Nam ket Nam ket Tich lay Tich lay thtic ngay thtic ngay den ngay den ngay 31/12/ /12/ /12/ /12/2014 VND USD VND USD Chi hoat dong Hang h6a Hoan tra cho von vay ci:ja Ngan hang,the gidei Dich vu tu' van Chi phi luang cho Ban Quan ly Du, an chi.ra chi

21 Du' an xay dyng trithng Dai h9c ViOt arc Hap ph5n thu'c hien tai Ban Quen ly Dirr an Bq Giao citric va Dao tao Theo Hie p Binh tin dung s VN gicia Chinh pha nu'&c COng hoa X5 h i Chu nghia Viet Nam va Hiep h i Phat trign qu6c to 6. Chi tit thu nhap va chi phi theo ho?t dong va theo ngu6n von cho nam tai chinh k6t thoc ngay 31 thang 12 nam 2014 Nam We't thiic ngay 31 thang 12 nam 2014 VOn doi,cvng va von khac Von vay Tong VND VND VND, Nam Wel thtic ngay 31 thang 12 Elam 2014 Von doifpng va von khac Von vay Tong USD USD USD S6 du' ngu6n dau ky Thu Von vay Von doi Crng Lai tien gcri ngan hang Chi phi theo hang muc chi phi Dich vu tty van Hang hoa Chi hoat Ong Phi ngan hang va cac chi phi khac Chi phi theo hoat Ong Quan ly, giam sat va danh gia Di,r an Chenh lech ty gia ( ) (47) (47) SO du' nguiin cuoisi,k Chi tiet so nguon cu6i kj, Tien mat Ti6n gcri ngan hang Lai phi tra ( ) ( ) (228) (228) Phai tra',nha cung.cap ti b5o lanh thcrc hien hapclong goi thau thue try so' van phong an ( ) ( ) (3.326) (3.326)

22 DV an Ay dung tru,o'ng Dpi hoc Viet DU'c Hap phan thyv hien tai Ban Quer? Ijr Dcr an BO Giao clyc va Da tao Theo Hiep Binh tin Ming só 4786-VN gicra Chinh phi) fluor COng hoa X5 hoi Chti nghta Viet Nam va Hiep hoi Phat trie'n qu6c to 7. D6i chi6u so tion theo bao cao rut vent va chi phi tai tro, bei von IDA Nam kot thtic ngay 31/12/2014 USD Tong s6 ti'en tren Ban can Kit von vay ,76 COng: SO dä rut nhu'ng chu'a lam th0 tuc rut von trong nam ,71 Chenh lech tc/ gia TrCr: Soda rut trong nam 2013, va lam thu tuc rut von trong nam 2014 ( ,22) Chenh lech tjt gia TOng chi phi ctia ngu6n von hi, IDA (Thuy6t minh s6 6) ,25 8. Su' kien phat sinh sau ngay k6t thiic nam tai chinh KhOng co su' kien nao trong yeu xay ra sau ngay ket thoc nam tai chinh yeu ceu phai dieu chinh hay cong be) tren Boo cao tai chinh cho muc dich dac biet. 9. S6 lieu so sanh MOt so khoan muc tirceng Crng tai ngay 31 thang 12 nam 2013 da duvc phan lc* lai cho pho hop voi cach trinh bay ccia cac bao cao tai chinh cho MIX dich dac biet cua nam nay. Bac cao kiem toan cho MUG dich dac biet nam tru'&c duvc kiem toan baei mot cong ty khac. Lap bol: \-\ Ṉ uyet BAN QU:AN1.1 Di! Dao Hoang TruVng Ke toan tru'&ng VItT DUC e ": Quang Dung m doc Du' an Ha NOi, ngay 30 thang 6 nam

23 Dty an xay dyng tnyo'ng Dai hoc Viet EXvc Hop ph5n Mix hion WI Ban Quan ly D4F an B6 Giao dyc va Dao teo Theo Hi5p Binh tin dung s VN gicra Chinh phu nutrc C6ng h6a X5 hoi Chef ngh7a Vi5t Nam A Hip h6i Phat trgn qu6c te Phy lyc: Bang can (16i k"e toan (lap then Tai ngay 31 thang 12 nam 2014 so' d6n tich) TAI SAN A. Tai sin d6ng Note Tai ngay 31/12/2014 VND Tai ngay 31/12/2013 VND I. Ti4n Tien mat Tien girl ngan hang II. Cac khoan phai thu Tam irng cho nha cung cap B. Tai san co dinh I. Tai san co dinh Tai san c6 dinh hcru hinh Nguyen gia Kh5u hao IDy ke ( ) ( ) 2. Tai san c6 dinh v6 hinh Nguyen gia Kh5u hao 10y ke ( ) ( ) C. Chi phi thu'c hiem Du, an TONG TAI SAN NGUON VON I. Ng ngen 14n Phai tra cho ngu'o'i ban Phai tra nha cung cap Phai tra nha cung cap tien bao lanh ho so, thau Phai tra nha cung cap tien bao lanh thtic hien hap dong goi thau thug try so, van phong Dy, an Lai phai tra II. Ngu6n von Nguon von Dix an VOn vay V6n d6i Cmg V6n khac Nguon von hinh thanh tai san co dinh Chenh Itch t9 gia TONG NGUON VON

24 Du an xay dtyng tnyong Dai h9c Viet DCrc Hop ph5n thgv hien tai Ban Quan ly Dir an BcS Giao doc va Dao tao Theo MO dinh tin dgng s VN gicra Chinh phu nutc COng hda X5 hoi Chi) ngifia Viet Nam va Hiep hoi Phat trier) qu6c to Phy lyc: Bang can cloi ke toan (lap theo co, so' don tich) Tai ngay 31 thang 12 nam 2014 DOi chieu gicra Ban can cloi Ice toan chroc lap theo co, s& don tich va Bao cao NguOn von va Sir dung von nhu, sau: Ngay 31 thang 12 nam 2014 VND Ngay 31 thang 12 nam 2013 VND Chi phi 1414 theo Bang can doi ke toan COng: Tam Crng cho nha cung cap Trip: Phai tra cho nha cung cap ( ) ( ) Phai tra cho nha cung cap tham gia d'au thau ( ) Chi phi 101(14 theo Bao cao nguon von va siv dyng ngu6n von

25 MAZA RS Dv an xay dung trveyng Dai hoc Viet Dim Hcfp phan thkrc hien tai Ban quan Iji Du an Bc) Giao duc va Dao tao Theo Hiep dinh tin dyng s VN Icji ngay 13 thang 8 nam 2010 gicya Chinh phii mac COng h6a X5 h6i Chu nghia Viet Nam va Hiep h6i Phat trien quoc to (IDA) Thu' quan ljt Cho nam ket thuc ngay 31 thang 12 nam 2014

26 MAZARS Ong Phan Quang Dung Gam doc Du' an Du an Xay dlyng Trirang Dal hoc Viet arc - HOP phan thlyc hien tai Ban quart 19 Dv an BO GO duc va Da tao T6a nha The Fortune, 12A Hai Ba Tru'ng, Quan Hoar' Kiem,Ha Nti, Viet Nam Tham chieu: WB-NMUP-PMU.2015.ML.VN Lien he : Pham Phvang Anh Ha Noi, Kinh gill Ong Phan Quang Dung, Dy, an Xay dung Trtkong Dai hoc Vigt Dim H9,p phin thy,c hion tai Ban quan 19 Dv an Bo Giao duc va Dao tao Thu' quan 19 Kim toan cho namk6t thlic ngay 31 thang 12 nam 2014 ChOng toi da hoan thanh viec kiem toan Bao cao tai chinh cho muc dich dac biet ("Bao cao") cua Du, an Xay dtyng Tru'o'ng Dal hoc Viet EttYc Hap phan thtyc hien tai Ban quart 19 Du an BO Giao duc va Sao tao ("Dv an") cho nam ket thuc ngay 31 thang 12 nam Sau qua trinh kiem toan, chung toi xin du'a ra Thu' quan 19 cho Du, an ma chung toi cho rang can duvc quan tam. Mac dich chinh cua viec kiem toan Bao cao tai chinh cua Du an cho nam ket thuc ngay 31 thang 12 nam 2014 la giop chung toi du'a ra 9 kien ye cac Bao cao nay cho nam ket thoc ngay 31 thang 12 nam Viec kiem toan duvc thkrc hien phii hap cac Chuan mix Kiem toan QuOc te. Cac chuan mtic nay yeu cau chung toi phai lap ke hoach va thvc hien viec kiem toan de c6 duvc sty dam bao hap 19 rang Bat) cao khong c6 cac sai sot trong yeu. Viec kiem toan cua chong toi duvc thtyc hien tren ca sor chon m'au va do da se khong dam bao rang se phat hien duvc tat ca cac van de sai s6t va cac diem yeu c6 the c6 dm he thong kiem soat nol b0. Ban Quan 19 can diya vac) he thong kiem soat nol b0 de ngan chan nhung yen de lien quan den gian Ian va sai sat. Chung toi cung muon nhan ca hoi nay de bay to sty cam an vai nhan vien du, an, dac biet la IDO phan tai chinh de hap tac va gicipd(5' chong toi trong qua trinh kiem toan. 1" ihr4c,6'ng Anh Giam cloc 10'"& 11" FLOOR, VIET DRAGON TOWER, 141 NGUYEN DU STREET, DISTRICT 1 Ho CHI MINH CITY TEL: FAX: contact-hcm@mazars.vn '- FLOOR, MIPEC TOWER, 229 TAY SON STREET, DONG DA DISTRICT HANOI CITY TEL: -^ FAX: contact hanoi@mazars.vn - MAZARS VIETNAM. PrOX! ty ffil Pif,' ', `i r ' I k,

27 ENF an Xay dung Truteng Dai hoc Viet Day Hop phan thoc hian tai Ban Quan 1j' Du' an BO Giao dyc va Dao tao Thu' quan /3"/ cho nam kat thuc ngay 31 thang 12 nam 2014 Tom tat cac phat hion Trang 1. Giam sat tien d6 thtic hien cac host Ong cua Du' an 3 2. Deu "De thanh toan" va ten dm Du' an 8 3. Tang cubmg cong tac quan ljt tien gixi ngan hang 9 4. Doi chieu ding nq cu6i nam tai chinh Floan thien so tay thu'c hien Dty an 11 2

28 Do' an )(ay dirng Trutvng Dpi hoc Viet DCrc Hap phan flux hien tai Ban Quan lk Dv an Bo Giao duc va Deo tpo Thu, quer] lk cho nam ket th0c ngay 31 thang 12 nam Giarn sat ti6n do thvc hien cac host dong cua Dv an Quan sat Trong qua trinh kiem toan, chiing t6i nhan thay mot so hopt dong du' an co tc, le giai ngan cao; tuy nhien, tcr 10 giai ngan nguon von tux Hip hqi Phat trien QuOc to cua Du, an trong nam ket thuc ngay 31 thang 12 nam 2014 con thap. Chi tiet nhu, sau: Ving ngan sach cho nam 14t thtic ngay 31 thing 12 nam 2014 (Nguon IDA) (a) Tcing chi phi da giai ngan cho nam ket thtic ngay 31 thang 12 nam 2014 (Nguon IDA) (b) Chenh Tech (b) (a) Phan tram chenhl ch (%) ((b)-(a))/(a) ( ) (41%) Qua traocloi v6,1 Du' an, tji 10 giai ngan nguon von vay thap chi yeu do tien do dau thau cham cua cac g6i tu' van so vii ke hoach da de ra, cu the nhu' sau: 3

29 Dv an Xay dung Truovng Dpi hoc Viet Dirc Hap phan thu'c hian tai Ban Quan ly Du' an Bp Glair) duc va Da tao Thu' qua!) ly cho nam kat thoc ngay 31 thang 12 nam 2014 G6i that! Dien giai N ol Strnktc h (USD) Ngay phat hanh ho so, moi thau VGU-S-04-01b Kiem toan (16c lap Thang 9 nam 2014 Ngay mo' thau thu'c to Thang 6 nam 2015 Thoi gian du, kien ky hqp dong Theoi gian ky hap diing thu,c to N/A N/A N/A S6 n9ay chani tycec tinh so vol ke hoach VGU-S-03-04b Khao sat dia chat Thang 3 nam 2014 IC VGU-S VGU-S Tuyen chpn chuyen gia Tau thau cluck to Tuyen chpn tu' ly du, an Tuyen chon tu' yen thiet ke tong the tru,o'ng dal hoc Viet arc Thang 2 nam N/A N/A Thang 4 nam 2014 yen guar' N/A N/A Thang 7 nam N/A N/A Thang 7 nam 2013 N/A N/A N/A 15 thang 10 nam 2014 Thang 5 nam thang 12 nam ngay lam viec 209 ngay lam viec 109 ngay lam viec 4

30 Du' an Xay dung Truteng Doi hoc Viet Dix Hap phan Myr hien tai Ban Quan ly Du' an BO Giao duc va Dao too Thu' quan ly cho nam ket th0c ngay 31 thang 12 nam 2014 Tac dong Viec tri hoan du do b5t ccr nguyen nhan nao, deu khang c6 Iai cho Do an. Tien da dau th5u va viec ky ket hap clang bi tri hoan c6 the dan den cac hoat dong dm Do an trong nhumg nam tiep theo bi rut ngan thai gian thy'c hien. Dieu nay se c6 rui ro ch5t 'yang cong viec Om do phai hoan thanh dung tien do d5 bi rut ngan, ho5c neu Do an doac keo dai thi c6 the can them tien tai tra. Han ncra, do cac hoat dong cua Do an co lien quan met thiet vai nhau, neu mat hoat dong bi tri hoan se khien cac hopt dong khac cung bi tri ho5n theo, ho5c c6 the anh hoo,ng tai viec hoan thanh cac chi tieu cung nho anh hoomg tai ch5t 'yang cua deu ra cac hoat Ong. Khuyen nghi ChOng t6i hieu rang viec tri hoan nay do nhieu nguyen nhan khach quan. Tuy nhien, Ban Quan 19 Do an ("BQLDA") can tiep tyc duy tri giam sat qua trinh thoc hien cac ke hoach da d5t ra mat cach thverng xuyen (nhu' hang thang), xac dinh cac nguyen nhan gay tri hoan, dva ra cac ben phap kh5c phyc neu can thiet, va can nh5c lieu theri gian bieu trong ke hoach hoat dong co kha thi khong hay lieu c6 can dieu chinh theyi gian thoc hien va nhiem vu da de ra khong. kien cua Ban Quan ljr Dy' an Trong nam 2014, Twang dal hoc Viet DU'c (dun vi thy hoeyng) da tre han nhieu 15n trong viec cung cep thong tin/dip lieu deu vao cho To yen thiet ke MSA (dan vi thiet ke chi tiet cho do an) sip dung de thoc hien quy hoach chi tiet va thiet ke khuon vien. Dieu nay anh Wong den tiet da thiet ke noi rieng va tien do Chung cua cac hoat clang lien quan cua Do an. M5t khac, trong qua trinh then khai thoc hien dau th5u, c6 mat so tinh huang xay ra dot xuet, mang tinh bat kha khang (sau khi danh gia cac ho sa bay to quan tam, so loang nha thau cung quoc gia chiern da so nen khong thel5p docyc danh sach ngan hap le theo dieu 2.6 dm Huang dan tuyen chon va thue to van dm Ngan hang The gieri. BQLDA phai tien hanh gia han theyi gian bay to quan tam de loa chon doac cac nha thau dap Ong doac tieu chi cua dieu 2.6 neu ten; mat so g6i thou phai dieu chinh lai ye hinh thcrc dau thau hay do toan chi phi de trien khai cho phu hap veri thoc te) khien cho qua trinh dau thau bi keo dai. Cy the: Goi thou kiem toan Too lap (VGU-S-04-01b) M5c du g6i th5u nay da doac phe duyet ye pham vi cung viec va gia gai thau (cho 4 nam cuoi cua du' an) theo Ke hoach dau th5u 2014, tuy nhien, Ngan hang The giai d5 c6 y kien ye viec thay doi chu k9 kiem toan dacl5p tir "4 nam cuoi cue do an" thanh "3 nam tiep theo cua do an", dan den viec ph5i thay doi pharn vi cung viec va gia g6i th5u. BQLDA phai tien hanh xin 9 kien khong phan doi cua Ngan hang va phe duyet cua BO Giao dyc va Dao too dai veri viec thay doi nay trong Ke hoach dau thou. Den ngay 12/01/2015, Ngan hang The giai cep thu' khang phan doi cho ke hoach d5u thau nam 2015, BQLDA d5 then khai dang bac) thu' bay to quan tam cho gal thau tip ngay ngay 15/01/