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Provisions On Administration Of Tibet Autonomous Region Special Funds

Original Language Title: 西藏自治区财政专项资金管理规定

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Financial earmarked financial management provisions in the Tibetan Autonomous Region

(Adopted by the 15th Standing Committee of the People's Government of the Tibetan Autonomous Region on 27 October 2011, No. 101 of 8 November 2011, Publication of People's Government Order No. 101 of the Tibetan Autonomous Region, effective 1 January 2012)

Chapter I General

Article 1, in order to regulate and strengthen financial earmarked financial management, increase efficiency in the use of funds, ensure financial dedicated financial security, develop normative, scientific and specialized financial operating mechanisms to develop this provision in line with relevant laws, regulations, such as the Budget Act of the People's Republic of China, the Financial Monitoring Regulations of the Tibetan Autonomous Region.

Article 2 refers to funds earmarked for financial resources for self-government zones (hereinafter referred to as earmarked funds) within a certain period of time to complete specific work tasks or achieve a development objective for a given cause, which are organized by Governments at all levels of the relevant sectors and self-government zones to support the development of economic and social affairs.

Article 3. Specific funds should be included in financial budget management.

The financial sector at all levels should establish a dedicated financial performance appraisal and oversight inspection system.

Article IV Distribution of earmarked funds should fully reflect the macro-policy orientations in national and autonomous areas, in line with national economic and social development planning requirements in the State and autonomous regions, make it possible to ensure focus; and the use of earmarked funds by the State is specific.

The allocation of earmarked funds should be consistent with the principles of openness, equity, impartiality, choice and efficiency, and should determine the allocation of earmarked funds and the amount allocated.

Article 5: The Government of the self-government audit department, the inspectorate shall carry out an audit, supervision, in accordance with their respective responsibilities, of the use of earmarked funds, in violation of this provision, by law.

Any units and individuals are entitled to report on all violations committed in the management of earmarked funds.

Chapter II

Article 7 provides for specific funds to the current financial sector, which shall be reviewed by the financial sector by the relevant authorities of the same people (with the allocation programme).

The application of specific funds to the superior authorities should be made by the relevant authorities of the same-ranking people to submit a report on the application of funds, which is jointly submitted after the same review by the same financial sector.

The financial sector should be reviewed within 20 working days after receipt of a financial request from the authorities concerned. Specific funding support projects require investment evaluation, followed by financial investment evaluation processes.

Article 8. The authorities need to allocate earmarked funds to the same-tier financial sector for the application of the payment plan. Upon receipt of requests from the relevant authorities for the use of funds, special funds should be allocated in a timely manner without undue delay.

Article 9. The financial sector shall allocate specific funds in accordance with the approved funding requests and the allocation of programmes.

Article 10

Specific funds for use by the lower-level sectors and units are scheduled to be allocated in accordance with the treasury management process.

Specific funds falling within the scope of government procurement are allocated in accordance with the Government's procurement management process.

Article 11. High-level funds affected by the season should be disbursed in advance on the basis of actual circumstances.

Specific funding to respond to temporary arrangements for emergencies should be provided by the financial sector in accordance with emergency scenarios for emergencies in the event of emergencies.

Article 12 has one of the following cases, and the financial sector may suspend or cease the allocation of earmarked funds:

(i) The use of earmarked funds for the purposes specified;

(ii) Consistency, diversion and transfer of earmarked funds;

(iii) Significant problems in the use of earmarked funds or economic losses and adverse social impacts;

(iv) There is no significant shortfall in the reporting of specific funds use plans or the use of the section plan as required;

(v) Other violations of the regulations governing the use of specific funds.

Chapter III Use and management

Article 13 Specific funds use units should strictly apply for and allocate funds in accordance with approved funds, without approval, without any intention to adjust the scope and purpose of the earmarked financial expenditures.

Approval should be submitted in accordance with budgetary laws, regulations and regulations, as a result of the need to adjust specific funds use units, changes in project content or adjustments in budgets.

Article 14. Specific funds are subject to specific management and accounting patterns. Any unit, individual shall not be excluded, intercepted and diverted funds.

Article 15. The dedicated funds use units shall communicate to the financial sector and the relevant authorities information on the use of earmarked funds and the implementation of projects, in accordance with the progress made in the use of earmarked funds and the annual presentation.

Upon completion of the project, the dedicated funds use units should report to the financial and operational authorities on the implementation of projects and on the use of funds. Interest income earned on earmarked funds, as well as the balance or balance of funds earmarked for the termination of the project, shall be paid in full to the treasury of the same fiscal State; and the State and the self-government area shall be provided otherwise.

The financial sector should report regularly on the use of earmarked funds to the current Government.

Article 16 funds use units shall not be used to cover expenditures for the public use of units, awards, allowances and benefits, and other expenditures that are not consistent with the use of earmarked funds.

Chapter IV Performance evaluation

Article 17 provides for a performance evaluation system.

The financial sector of the Government of the self-governing region should organize in a timely manner an evaluation of the effectiveness and performance of earmarked funds expenditures, after completion of the project.

Article 18 Performance evaluation exercises the management approach of “Uniting organizations, sub-implementation” and is managed by a unified organization in the financial sector, with implementation by the relevant authorities and specialized funds use units.

Article 19 deals with the focus of specific financial expenditures on the life of the nation and should be subject to a centralized performance evaluation and a specific financial verification.

Article 20

Oversight inspection

Article 21, the financial sector should provide guidance and oversight for earmarked funding budgeting, implementation and planning requests, funds allocation.

The relevant authorities in article 2 should exercise full-time oversight of the specific use of earmarked funds, enhance financial and project management, report on the use of funds to the financial sector on a regular basis and reproduce the same audit body.

Article 23 should conduct audit oversight of the allocation, use, management of earmarked funds. The inspectorate should conduct a legal inquiry into the de facto violations committed in the allocation, management and use of specific funds.

Annex VI

Article 24 Specific funding management approaches across all sectors are developed by the financial sector in accordance with this provision.

Article 25