(Adopted by the 13th Standing Committee of the People's Government of Foford on 26 November 2013, No. 131 of 23 December 2013, on the date of publication of Government Order No. 131 of 23 December 2013)

Chapter I General

Article 1, in order to regulate the management of earmarked funds for provincial finances, enhance the use of funds and enhance the inadequacy of anti-corruption initiatives, develop this approach in line with the relevant laws, regulations and regulations.

Article 2

This approach refers to specific provincial financial funds (hereinafter referred to as earmarked funds) that are organized by provincial finances, funds earmarked for the completion of specific work goals and mandates, excluding the specific operating expenses for the performance of their functions and for the needs of their own special matters.

In this province, the Government Fund and the Central Finance Transfer Fund are used to fund the payment of benefits, which are implemented in accordance with this approach. The State also provides for the provision.

The management of capital funds in the provincial budget, provincial transport-specific funds, is implemented in accordance with existing relevant provisions.

Article 3. Specific financial management should be guided by the principles of scientific establishment, reasonable use, performance priorities, openness and transparency, monitoring and management in accordance with the relevant provisions of the budget management.

Article IV Governments should strengthen leadership in the management of earmarked funds by coordinating key issues in the management of earmarked funds, focusing on the guiding and leverageing role of earmarked funds.

More than the people at the district level and their sectors are responsible for the management of earmarked funds.

Article 5

(i) Management and policy studies responsible for earmarked funds will establish a specific management system for the sound and dedicated funds with other relevant departments of the Government;

(ii) Approval of matters such as the establishment, adjustment, withdrawal and declaration of specific funds, which are submitted to the Government of the province for approval by the prescribed procedures;

(iii) Organizing the preparation and implementation of the budget for earmarked funds;

(iv) Organization of dedicated financial budget performance management;

(v) Organizing earmarked funds for liquidation, fund recovery and other related management, either completed or cancelled;

(vi) To monitor the activities of earmarked funds and to address violations;

(vii) Other responsibilities under laws, regulations and regulations.

Article 6

(i) The establishment of a specific financial management system with the Ministry of Finance;

(ii) The preparation of dedicated funding expenditure budgets, as required by budgetary management;

(iii) The authorities are responsible for the review of the declaration of the application for the use of earmarked funds, the implementation of the approved budget for specific funds and the supervision of the use of earmarked funds;

(iv) Develop specific funding performance targets and implement performance tracking and evaluation of earmarked funds in accordance with established performance targets;

(v) Relevant management of the implementation of the sector or the withdrawal of earmarked funds;

(vi) Other responsibilities under laws, regulations and regulations.

Article 7. The audit, inspection body shall be responsible for the supervision of earmarked funds in accordance with their respective responsibilities and shall deal with violations in accordance with the relevant laws, regulations and regulations.

Article 8. Any unit and individual have the right to lodge complaints, prosecution and charges against all violations committed in the management of the funds earmarked.

Chapter II

Article 9. Specific funds should be established in accordance with the law, regulations, or the decision of the Government of the Provincial People, without repeating the establishment, without adding specific funds consistent with the direction or use of the earmarked funds established.

Article 10 establishes specific funds, which are submitted by the Ministry of Finance, to be approved by the Provincial People's Government, or by the other relevant departments of the Government of the province, with the approval of the Government of the People's Republic of the province.

Central financial transfers of subsidies require provincial financial arrangements to accompany funds, and other relevant departments of the Government of the province should submit requests to the Government of the Provincial People's Finance Department for approval by the Government's financial sector.

Article 11. Requests for the establishment of specific funds should provide the basis for, implementation of planning and performance goals and, if necessary, the feasibility study. The provincial Government's financial sector can evaluate, validate, financial scale and performance target organizations with other relevant departments. The public opinion may be heard in public form where necessary.

The establishment of specific funds should clarify the duration of implementation and the duration of implementation is between 1 and 3.

Specific funds should be developed after approval of the establishment. Specific management systems should include the use of earmarked funds, performance management, management responsibilities, distribution, declarations, approval processes, implementation deadlines, oversight of inspection and accountability.

Article 13 is automatically terminated after the expiration of the earmarked funds. There is a need for continuity, which should be reproduced in accordance with article 10 of this approach.

Article 14. Specific funds will be required to adjust the scope or amount of use during the implementation period, to be submitted by the relevant departments of the Government of the province and to adjust the objectives of planning and performance, with the approval of the Government of the People of the province following the approval of the Ministry's financial sector.

Article 15. Specific funds are one of the following cases during the implementation period, and the relevant departments of the Government of the province should be invited to withdraw the earmarked funds:

(i) A change in objective circumstances that deprives the targets established by earmarked funds or the specific tasks to be completed;

(ii) The implementation of dedicated funds is less than the main performance targets.

Article 16, in accordance with the decisions of the provincial people's Government, can integrate earmarked funds, integrate and manage reasonable movement and increase the effectiveness of the funds.

Chapter III

Article 17 Other relevant departments of the Government of the Provincial People shall be subject to the approval of the declaration of the material in accordance with the provisions of the Ministry's Financial Services for the organization of specific funding projects.

In accordance with the relevant provisions, the Government of the lower-level population and its relevant departments should review the special funds projects reported, and the Government of the lower-level people and its relevant departments should, within the time frame, communicate the views and the declaration to the relevant branches of the Government.

Article 18 Priority projects or more specialized projects should organize expert evaluation panels or commission professionally qualified social intermediaries. Projects that have a significant impact on the economy, the environment and the environment should be presented to society and widely consulted with civil, legal and other organizations. The hearings should be held by law and should be organized.

The relevant departments of the Government of the province should prepare funds allocation programmes for specific funding projects based on the budgets of earmarked funds, performance targets, subsidies standards, project evaluation findings, etc., to be reviewed by the Government's financial sector.

Article 20 declares units and individuals with special funds should guarantee the authenticity of the declared material and shall not be diverted from earmarked funds by means such as arrogance, falsification, etc. to declare a number of earmarked funds in the same project, specifying the other earmarked funds that have been declared.

Article 21, experts or market intermediaries involved in specialized financial statements, evaluations, etc., should be guided by the principles of impartiality and integrity and be independent and objectively expressed.

Article 2

Article 23. Specific funds should be earmarked. The Government of the above-mentioned population at the district level and its relevant departments, communes (communes) should strictly implement the special funding expenditure budget and be implemented in accordance with approved plans and content. No change in the content of the project or budget adjustments shall be made without approval. Changes in the content of projects or adjustments in budgets should be reported in accordance with the prescribed procedures.

Article 24 Implementation units of earmarked funds projects should be implemented in a timely manner in accordance with the plans and content of approved earmarked funds, without diverting earmarked funds and without undue delay in project implementation.

Article 25. Specific fund balances arising from the budget implementation, the Government's financial sector should be recovered in a timely manner and the project has not been completed.

Chapter IV Budget performance management

Specific funds should be implemented in full process performance management, establishing a cross-budgeting, implementation and oversight budget performance management system.

The provincial Government's financial sector should develop a dedicated financial budget performance management approach that guides and oversees the management of earmarked financial performance in other relevant departments of the Government.

During the implementation of specific funds, the relevant departments of the Government of the province should follow up on specific funds and perform performance evaluations in line with established performance targets, and take measures to harmonize projects that depart from performance targets. The Government's financial sector should monitor the performance of earmarked funds and evaluate performance targets.

In accordance with the needs of the Ministry of Finance and other relevant departments of the Government of the Provincial People, performance evaluation may be commissioned by experts, market broker organizations, and regulating third parties' participation in performance evaluation.

The Ministry of Finance shall organize an integrated assessment of the performance of the earmarked funds by the Government of the Provincial People's Government, following the expiration of the earmarked financial implementation period, and will report the results to the Government.

The results of the special financial performance evaluation should serve as an important basis for improved budget management, the preparation of future annual sectoral budgets, the organization of financial funds and the implementation of administrative accountability, as well as other relevant departments of the Government of the province.

Chapter V Legal responsibility

Article 31, in violation of article 14 of this approach, provides that the use of specific funds has not been approved, or the amount of the funds is being redirected by the Ministry of Finance, the recovery of financial funds and the confiscation of proceeds of the law.

Article 32, in violation of article 20 of the present approach, refers to special funds by means such as false reports, forgeds, to be corrected by the Ministry of Finance, the recovery of financial funds, the confiscation of proceeds of conflict by law and the prohibition of the declaration of provincial capital funds within three years.

In violation of article 21 of this approach, an independent and objective opinion was expressed on the existence of false, fraudulent or market intermediary organizations in related work, such as earmarked financial declarations, evaluation, etc., in accordance with the relevant laws, regulations, regulations and regulations, and in three years the participation in related work such as earmarked financial declarations, evaluation, performance evaluation.

Article 34, in violation of article 22 of this approach, provides for the interception, misappropriation of earmarked funds or the unwarranted delay of earmarked funds, to be responsed by the Government of the province's financial sector, to warn or to inform the unit.

In violation of article 23 of this approach, the budget for expenditure for special funds projects or changes in the budget that have not been approved or the budget has been adjusted by the Government of the province's fiscal department responsible for the recovery of financial funds.

Article 16, in violation of article 24 of this approach, provides that delays in the implementation of the project are being corrected by the relevant departments of the Government of the province in accordance with their responsibilities; refuses to reproduce the corresponding amount; and prohibits the declaration of provincial financial earmarked funds within three years.

Article 337 abuses by State organs in the management of special funds, insistance, in favour of private fraud, are held in accordance with the law, and constitutes an offence punishable by law.

Article 338, in violation of the provisions of this approach, has already been addressed by law, regulations, regulations and regulations. Crime constituted criminal liability by law.

Annex VI

Article 39, in response to sudden public events, special funds and hostage-taking and disaster relief funds are implemented in accordance with the relevant provisions of national and provincial governments.

Article 40 The Government of the People's Republic of the Regions, the Commission for the Management of the Psychological Experimental Zone, may draw on this approach to the formulation of specific funding management provisions at this level.

Article 40