Provisions on administration of Tibet Autonomous Region special funds
(October 27, 2011 Executive meeting of the Tibet Autonomous Region people's Government, the 15th November 8, 2011 101th Tibet Autonomous Region people's Government promulgated as of January 1, 2012) Chapter I General provisions
First in order to standardize and strengthen the management of financial funds and improve fund use efficiency, ensure the safety of special funds, establish standard and scientific special fund operation mechanism of finance, in accordance with the People's Republic of China law, the Tibet Autonomous Region, the regulations on financial supervision and other relevant laws and regulations, combined with State practice, these provisions are formulated.
Referred to in the provisions of article autonomous region special funds (hereinafter funds) refers to a certain period, to accomplish a specific task or achieve some career development goals, arranged by the related departments of the State and autonomous region Governments at all levels to support economic and social development in special-purpose funds.
Article management of special funds should be included in the budget.
Financial departments at all levels should establish special funds for performance appraisal and supervision and inspection system.
Article fourth special allocation of funding should fully reflect the national macro-policy oriented and autonomous regions, in line with national and State planning requirements for national economic and social development, preferential arrangements, ensure States have special provisions on the use of special funds from its provisions.
The allocation of special funds should adhere to openness, fairness, impartiality, merit, efficiency principle, reasonably determine the allocation of special funds and allocations.
Fifth autonomous region people's Government audit sector, supervisory organs shall, in accordance with their respective responsibilities in accordance with the use of special funds management activities are audits, oversight, for violation of these provisions, dealt with according to law.
Sixth article of any unit and individual have the right to use and administration of special funds for various violations that occurred in the activity report.
Chapter II application, approval and disbursement
Seventh article apply to the financial sector funds should be reported by the competent departments of the people's Government at the application (assignments), after approval by the financial departments approval.
Apply to the competent Department of special funds should be reported by the competent departments of the people's Government at the application, by the joint financial sector assessment report. Upon receipt of the head of financial services funding report, shall be processed within 20 working days.
Special funds to support projects need investment appraisal, finance investment evaluation procedures followed. Article eighth authorities need to allocate special funds, applications for payment plan submitted to the financial sector.
Received head of financial department with planning applications, should allocate special funds in a timely manner and without undue delay.
Nineth fiscal departments shall, in accordance with the approved special funding and allocation the allocation of special funds.
Article tenth of centralized payment of special funds.
Arrangement for all subordinate departments and units specialized funds, allocated according to Treasury management procedures.
Special funds subject to government procurement, allocation according to government procurement procedures.
11th affected by seasonal special funds, the financial sector should be allocated according to the actual situation in advance.
Respond to emergencies the provisional arrangements for the Fund, the financial sector should be based on emergencies emergency plans, proposed programme allocated and disbursed in a timely manner.
12th under any of the following circumstances, finance departments can suspend or stop the allocation of special funds:
(A) failing to use special funds;
(B) withholding or embezzling, transferring funds;
(C) there is a significant problem in the use of special funds, or economic losses and negative social impact;
(D) is not required pursuant to the provisions of special funds payment plan or payment plan serious misrepresentation of the content;
(E) other acts contrary to the provisions on administration of special funds used.
Chapter III use and management
13th special funds and use should be strictly in accordance with the approved application and allocation of programme funds, unauthorized and shall not be arbitrarily adjusting fiscal expenditure and change of use of special funds.
Special funds for special circumstances need to be adjusted, change content, or to adjust the budget shall be in accordance with the provisions of the laws and regulations of the budget approval. 14th special funds for special management, revenue accounting.
No unit or individual is allowed to occupy, withholding or misappropriating special funds.
15th special funds unit should be regularly to the financial sector and authorities submitted to the use of special funds and relevant material on the implementation of the project, in accordance with the use of special funds and the annual presentation of accounts. After the project is completed, use of special funds shall be filed with the financial sector and departments to submit all the materials of the project implementation, the use of the funds.
Interest to which special funds as well as termination of the project, after the special fund balances or balances should be paid in full at the Treasury; otherwise provided by the State and autonomous region, from its provisions.
The financial departments shall regularly reported the use of special funds to the people's Governments at the corresponding level.
16th special funds units using special funds may not be used to compensate for public spending, the granting of all kinds of bonuses, allowances and welfare benefits, as well as special funds for other uses, the range does not match expenditures.
The fourth chapter performance evaluation
17th special funds for implementation of the performance appraisal system.
Financial Department of the autonomous regional people's Government shall, jointly with relevant departments at the same level when the project is finished, promptly implement the benefit analysis and performance evaluation of the Special Fund expenditures.
18th performance evaluation of implementing "unified organizational and hierarchical implementation of" management, managed by the Organization for the harmonization of the financial sector, the competent departments and special units graded use of funds to implement.
Article 19th focused funds expenditures relating to people's livelihood, should implementation of financial centralized performance evaluation and verification of special funds.
20th performance evaluation results should be as a special fund for the next year budget, reward or punishment project authorities and the use of special funds units and to retain or cancel the special funds is based on.
Fifth chapter of supervision and inspection
21st financial departments should be on the special funds budget, execution plan requests, disbursement of funds and the implementation of guidance and supervision.
22nd relevant departments shall exercise full supervision over special funds for specific use, supervise projects use units to strengthen funding and project management, regularly report the use of the funds to the financial sector, and copy auditing organs at the same level. 23rd audit institutions should fund allocation, use and management of supervision through auditing.
Watchdog special funds should be allocated, managed and disciplinary violations in using the law in the investigation.
The sixth chapter supplementary articles
24th special funds for specific measures for the administration of the departments, by the financial authorities and the competent authorities in accordance with these regulations. 25th article of the regulations come into force on January 1, 2012.