(Act No. 286 of 16 June 2011, People's Government Order No. 286 of 16 June 2011)

Chapter I General

In order to strengthen the Government's investment budget management, the Government's investment decision-making mechanisms have been strengthened to enhance the effectiveness of government investment, to prevent Government investment debt risks, and to develop this approach in line with the relevant laws, regulations.

Article II refers to the Government's investment budget management, which refers to activities such as budgetary arrangements, implementation and monitoring management of government funds for government investment projects at all levels in the province. The scope of government funding is determined in accordance with the relevant provisions of the State and the province.

The approach refers to the Government's investment project, which provides for direct investment, injection of capital funds, investment subsidies, post-interest projects, all or part of fixed-term asset-building projects using Government-specific funds, in accordance with the provisions of the Zangang Province Investment Project Management Approach.

Article 3. The Government of the people at the district level should strengthen its leadership in the management of the Government's investment budget, establish a sound government investment budget arrangement, implement and monitor the management system, coordinate key issues in government investment budget management and promote the management of government investment budgets.

Article 4

In accordance with their respective responsibilities, the relevant sectors such as the Government's development and reform, transport, water, housing and rural-urban construction, State asset monitoring management and audit are responsible for the Government's investment budget management.

Chapter II Budget arrangements

Article 5 Government investment must be included in budgetary arrangements; without budgetary arrangements, government funds are not used as government investment expenditure.

Article 6 Government investment budget arrangements should be in line with the following requirements:

(i) In line with national policies such as macro-monitoring;

(ii) In line with the economic and social development planning of the national population in the region;

(iii) Sustainability, integration, risk control and effective restraint.

Article 7

(i) The Government's financial administration authorities at the district level should study, in conjunction with the same level of development and reform of the administrative authorities, the related work of the next year's investment budget arrangements for the Government, and provide advice on the overall requirements of the Government's investment budget arrangements, the main directions and priority areas of inputs in the context of the next budget submission. When necessary, the Government of the people at this level should be reported.

(ii) All relevant sectors of the Government (concluding and managing units, with the same) need to arrange the Government's investment budget, which should be presented in the draft budget of the sector in the context of the provisions of the draft budget, as well as the Government's investment expenditure project and its required government funding; projects with self-financing funds should be accompanied by a reflection of self-financing.

(iii) The Government's financial administration authorities at the district level should, in accordance with national and provincial budgetary management provisions, compile and balance the government investment budget arrangements sent by all relevant departments, prepare the draft Government's investment budget; adopt budget arrangements for direct investment, capital injection projects (hereinafter referred to as direct investment projects, capital injection projects) and should be aligned with the annual government investment project plans developed by the Government investment project management in line with the relevant provisions of the Government investment project management.

Article 8

The municipalities, districts (markets, areas) of the established area are implemented in accordance with the preceding paragraph.

Article 9

The preparation of the draft Government's investment budget, the draft annual plan for government investment projects should be fully informed of the views of the various sectors concerned and could be consulted in a public manner appropriate.

The draft Government's investment budget, the draft annual plan for government investment projects should be presented to the Standing Committee of the People's Government at this level, which is implemented by law. The approved Government investment budget, the annual Government investment project plan should be made available to society in accordance with the provisions.

Article 10

(i) The selection of projects from the Government investment project reserve bank;

(ii) The feasibility study was approved in accordance with the relevant provisions of the Government's investment project management, but it was not possible to report in advance on the exceptional circumstances, such as the organization of major national construction projects, response to major sudden public events.

Government investment projects, such as investment subsidies, post-interest projects, are required to include budgetary allocations in accordance with relevant national and provincial provisions. Investment grants, close-up projects are corporate investment projects and their funding requests should be submitted in accordance with the relevant provisions of the enterprise investment project management; they are government investment projects, and their feasibility studies should be approved in accordance with the relevant provisions of government investment project management.

Article 11 Government investment projects require financial arrangements for pre-project work such as project proposals, survey design, feasibility studies, mapping, evaluation and expropriation, in line with the principle of overall control, and should be incorporated into project estimates in accordance with the provisions.

Article 12 Government investment projects have confirmed the need to raise funds through loans, issuing bonds, which should be approved in accordance with the relevant provisions of the Government of the province; and without approval, debt cannot be paid.

The Government's investment budget has been approved and should be strictly enforced and not adjusted. Adjustments are required to respond to sudden and other emergencies, such as major natural disasters, and should be consistent with the procedures and requirements set forth in the relevant laws, regulations and regulations.

Chapter III Budget implementation

Article 14. Fund allocations for direct investment projects, capital injection projects should also be based on the Government's annual plan for investment projects, progress in project contracts and actual progress identified by project owners in writing.

The Government's investment funds are prohibited by interception, misappropriation or by means such as retreats, ventures and related transactions.

Article 15. The Government's financial funds required for investment are centrally paid; the unimplemented treasury treasury is paid, and the financial resources required may be paid directly by the financier or allocated to the project owner's project funds.

The opening of the sixteenth project funds exclusive should be in compliance with the relevant provisions, such as the People's currency bank settlement accounts management approach. The owner of the project, in accordance with article 15 of the present methodology, requires the exclusiveness of the project funds, shall be authorized by the State in accordance with the relevant provisions. The financial institutions concerned shall not be subject to the approval of the document by the People's Bank and shall proceed without approval.

Article 17 Direct investment projects, capital injection projects self-financing, shall be paid in a timely and full manner to the project's funds earmarked or financially owned; funds shall be suspended for the financial administrative authorities of the people at the district level for unpaid self-financing.

The financial administrative authority for the allocation of funds should be reported on 10 days after direct investment projects, capital injection projects have been established or signed by major self-financing contracts or other important documents.

The construction map design and budget of Government investment projects should be prepared in accordance with the requirements for the design of quotas, without arbitrary breaks of project estimates, and should be reprinted in accordance with the relevant provisions of Government investment project management. The project owner may not require the design of the design unit beyond the project estimates.

The construction map design and budget or its basic circumstances should be presented to the financial administrative authorities for the disbursement of funds.

In violation of the provisions of the preceding paragraphs, payments are made under circumstances or are not made.

The owner of the Article 19 project shall submit the solicitation documents for the construction map-based budgeting project, the contract for the project and, in accordance with the following provisions, the financial administrative authority for the disbursement of funds:

(i) The solicitation documents of the project shall be submitted within five days prior to the issuance of the solicitation documents;

(ii) Project contracts shall be submitted within 7 days of the contract.

The tendering for the project shall not exceed the approved construction map budget.

In violation of the provisions of the preceding paragraph, a reduction or non-payment of funds is made.

Article 20 Government investment projects are not subject to arbitrary changes in designs and corresponding engineering contracts. Changes in the design of a change paper should be agreed by the original design unit, with changes in the contract price of the engineering contract to a certain extent, subject to approval by the Government of the people at the district level or by its financial authorities; and not to reach a certain scale, the owner of the project undertakes a change in accordance with the contract agreement with the relevant project contractor units and submits the case of the financial administrative authorities of the people at the district level. The Government of the people at the district level provides that the changes in the contract price of the works shall be reported to be approved and made from its provisions.

Changes in the construction contract price are not approved or submitted, and no additional budgetary arrangements shall be made by the financial administrative authorities of the Principality of the Territory, at the district level, for the payment of funds or for the approval of the project settlement report, the completion of the financial accounts report, and, in the event of serious circumstances, the disbursement of funds may be suspended.

Changes in the contract price set out in paragraph 1 of this article are based on actual provisions in the region by the Government of the people at the district level.

Article 21 provides for the design and budgeting of construction maps under articles 18, 19 and 20 of this approach, the preparation of project solicitation documents, the conclusion of project contracts, changes in engineering design documents and contract prices, and adjustments to the corresponding estimates, and the procedures for the approval, review, etc. of the relevant departments and agencies, such as the development and reform of the population at the district level, transport, water, housing and rural-urban construction, shall be implemented in accordance with their provisions.

Prior to the Government's investment project settlement of the value of the project, the project contractor concerned should prepare a settlement report in accordance with the provisions.

The project price settlement report shall be subject to review by the project owner and its competent authorities, the financial administrative authorities of the Government of the above-mentioned population at the district level and, without validation, shall not be subject to the settlement of the price and shall not be paid for the completion of the work inspection process.

The settlement of the price of the project has been carried out in accordance with the law and, according to the financial administrative authorities of the people at the district level, it may serve as the basis for the settlement of the price.

Following the completion of the Government's investment project, the owner of the project shall prepare the financial accounts for the completion of the work, subject to the approval of the financial administrative authorities of the Government of the people at the district level or the relevant authorities entrusted to it, without the approval of the asset delivery process.

The procedures for the delivery of government investment project assets should be based on approved financial accounts for completed work.

Articles 18 to 23 of this approach apply only to direct investment projects.

Government investment projects, such as capital injection, investment subsidies or close interest, are implemented in accordance with the relevant provisions of the State and the province.

The owner of the Article 25 project and the relevant project contractor units shall establish a sound internal financial management system, regulate financial management and accounting, subject to oversight by the relevant sectors, such as finance, auditing, in accordance with the provisions of the financial accounting institutions or the designated financial accounting professionals.

Article 26, after the end of each budget year, all sectors, when preparing the draft sectoral accounts in accordance with the law, should specify the accounts of the Government's investment in the sector.

The Government's financial authorities at the district level should prepare the draft Government's investment accounts based on the Government's investment accounts for the various sectors at this level as part of the draft budget.

The review and approval of the draft calculations are carried out in accordance with the provisions of national and provincial budgetary management.

Chapter IV Oversight management

Article 27 Governments and their respective departments and units should be subject to the supervision of the General Assembly and its Standing Committee, the specialized committees concerned to the Government's investment budget in accordance with the provisions of the Government's investment budget arrangements and implementation, acceptance of the information and fulfilment of the obligations.

The Government of the more than twenty-eight people at the district level and its financial authorities should organize oversight inspections of the Government's investment budget arrangements, implementation, etc.; and the problems identified in the oversight inspection should be promoted in a timely manner.

In implementing the approval, documentation management, in accordance with the relevant provisions of this approach, the financial administration of the people at the district level should be clear in accordance with the timely, normative and efficient requirements of the work process and increase the level of efficiency and service delivery. Matters such as approval, specific procedures, deadlines and requests for the issuance of material are established by the provincial financial administration authorities.

The financial administrative authorities of the above-mentioned people at the district level may, as required, be entrusted with the appropriate capacity through public tenders or the form of government procurement, evaluation of investment estimates for government investment projects, project estimates, construction map budgets, completion of the work's financial accounts, etc., which are included in the current financial budget.

Article 33 invests the Government and implements the performance evaluation system in line with the relevant provisions of the provincial people's Government, which serves as an important basis for organizing the Government's investment budget.

The Government's investment performance evaluation and evaluation results should be reported to the current people's Government.

Article 31

(i) The performance of the current level of government investment budget and annual accounts;

(ii) Implementation of direct investment projects, capital capital injection projects or budget estimates, and completion of the project.

Where necessary, the Government's audit department at the district level may carry out an audit of income and expenditure related to the direct investment projects under subparagraph (ii) of the former paragraph, the capital injection project.

Article 32 Civil, legal and other organizations have the right to report, lodge complaints to the Government of the people at the district level and its financial, audit, inspection, etc. and to refrain from suppressing or combating reprisals by any organization or individual.

More than the people at the district level and their financial, audit, inspectorate sectors should conduct prompt investigations and submissions and respond to the reportingers, the complainants. The information about the reporting person and the complainant should be confidential.

Chapter V Legal responsibility

Article 33 imposes penalties, regulations and regulations for violations of the provisions of this approach and is in accordance with its provisions.

Article 34 states that more than one of the following acts is the financial administrative authorities of the Government of the People at the district level, which are warned by the competent organ or criticized and disposed of by law to the competent and other persons directly responsible:

(i) In violation of article 10 of this approach, the Government-specific funds required for investment projects that are not in compliance with requirements are included in the budget;

(ii) Without budgetary or supra-budget allocations, or without undue delay;

(iii) Government investment projects are not donated by the provision of funds, but they are not suspended;

(iv) The Government's investment project has been expended to changes in the contract value of the works, while the budget for its supplementary arrangements is not provided for by the provision of nuclear reductions and the suspension of funds;

(v) The Government's investment project's work price settlement report was not validated and the disbursement of funds;

(vi) Not subject to a monitoring inspection of government investment budget arrangements, implementation, etc.;

(vii) Other acts to be disposed of.

A third fifteenth project owner or one of its competent authorities has the following acts, which are warned by the competent organ or criticized by the competent organ of the authority to dispose of the unit in accordance with the law:

(i) Funding for Government investment projects without approval;

(ii) No budget estimates for the preparation of government investment projects, construction map design and budget, as required;

(iii) No separate construction and accounting, or multiple start-ups, are not provided for by the funds earmarked for the opening of the project;

(iv) The payment of self-financing in a timely and full manner, as required, or the absence of a major contract and other important document on the self-financing fund;

(v) The solicitation documents for the project, the preparation of the project contract, or the determination of the floor for tendering for the project and the contract price for the project beyond the approved construction map budget;

(vi) Changes in the contract price of the works are not reported or submitted;

(vii) The internal financial management system is confused without the establishment of financial accounting institutions or the designation of financial accountants;

(viii) Other acts to be disposed of.

Article 36 quantifys and individuals forfeiture, misappropriation or forfeiture of government investment funds by means such as false reports, instigation, related transactions, which are redirected by the authority to order the recovery of funds for interception, misappropriation, fraudulent government investment, forfeiture of proceeds of conflict, nuclear reductions or discontinuation of funds and, in accordance with the relevant provisions of the Financial Offences Punishment Regulations, imposes a warning, briefing or fine on individuals.

Article 337 violates the provisions of this approach and constitutes a crime and is criminalized by law.

Annex VI

Article 338 of this approach refers to the design, construction, procurement, treasury and post-generation contracts of direct investment projects, capital injection projects.

The provisions of the project contract relating to the determination, change and disbursement of funds and the settlement of the price should be aligned with the relevant provisions of the scheme.

Article 39 of this approach is implemented effective 1 August 2011.