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Administrative Measures On Special Funds At The Provincial Level In Jiangsu Province

Original Language Title: 江苏省省级财政专项资金管理办法

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Specific funding management approaches in the provinces of Southern Sudan

(The 48th Standing Committee of the People's Government of Southern Sudan, 2 June 2010, considered the publication, effective 1 August 2010, of the Decree No. 63 of 10 June 2010, of the People's Government Order No. 63.

Chapter I General

Article 1 provides for the regulation of specific funding management at the provincial level to enhance the effectiveness of the use of funds, in accordance with the laws, regulations, such as the Budget Act of the People's Republic of China, the decisions of the Standing Committee on the Strengthening of the Monitoring of the Provincial Budget Review.

Article II refers to provincial funds earmarked for financial resources (hereinafter referred to as earmarked funds) for the purpose of development and policy for a given cause or for the fulfilment of specific tasks, financed by provincial financial funding arrangements and earmarked funds within a certain period of time.

Specific funds are used mainly for provincial development spending and for the specific transfers of cities, districts (markets).

Article 3 establishes, adjusts, withdraws, implements, performance evaluations and monitors the application of this approach.

The Governmental Fund and the Central Finance Fund, which is approved by the Department of State or the Ministry of Finance, are administered in accordance with this approach. The State also provides for the provision.

Article IV. Specific financial management should be guided by the principles established by law, integrated, transparent, regulatory, performance evaluation and monitoring.

Any unit or individual has the right to lodge complaints, prosecution and prosecution of all violations committed in the management of the funds earmarked.

Chapter II

Article 6

(i) The development of studies on macro-management and policies responsible for earmarked funds and the establishment of a specific management system for sound funds with provincial operational authorities;

(ii) Approval of matters such as the establishment, adjustment and withdrawal of earmarked funds and, in accordance with the procedures, the approval of the Government of the Provincial People;

(iii) Aggregation, a directory for effective earmarked funds, which was determined after the consideration of the Government of the province;

(iv) Organization of the preparation and implementation of the budget for earmarked funds;

(v) Organization of performance management, performance evaluation and re-evaluation;

(vi) Oversight of the management of earmarked fund expenditure activities;

(vii) Organization of dedicated funds for the liquidation of funds or the recovery of funds and other related management;

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

Article 7. The provincial business authorities shall perform the following responsibilities for specific funds administered by this sector:

(i) Develop, in conjunction with the provincial financial sector, a specific financial management system for the establishment of dedicated financial performance targets, the development of management processes, the identification of responsible subjects and the regulation of financial management;

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

(iii) To implement the budgets of earmarked funds that have been approved and to monitor the use of earmarked funds;

(iv) Self-assessment of the performance of earmarked funds by performance targets;

(v) Financial management and accounting of earmarked funds, by providing for the provision of earmarked funds to provincial fiscal departments, and self-assessment of implementation;

(vi) Relevant management of the implementation period or cancelled earmarked funds;

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

Article 8. Provincial audits, inspection bodies should conduct audits, oversight of expenditure management activities dedicated to funds in accordance with their respective responsibilities and address violations of the provisions of this approach in accordance with relevant laws, regulations.

Chapter III Establishment, adaptation and withdrawal

Article 9. Specific funds should be established in accordance with the relevant provisions of the law, regulations, or provinces, in line with the direction of public financial inputs, with a focus on the Government's demand for public goods and public services.

Specific funds should not be repeated and no specific funds should be added in line with the direction or use of existing earmarked funds.

Article 10. The establishment of specific funds shall be approved by the Government of the province.

Specific funds were established by provincial operational authorities, which were approved by the provincial government after the provincial financial sector was reviewed; or by provincial finances, the provincial government was approved.

Article 11. Applications for specific funds should be made available for performance objectives and feasibility studies. The provincial financial sector should organize arguments with provincial operational authorities on the need, feasibility, scale of funding and performance targets for earmarked funds.

Where necessary, the provincial financial sector can hear public opinion on the establishment of earmarked funds, including through the organization of hearings.

Article 12. The central financial earmarked funds require that provincial financial arrangements be accompanied by approval by the provincial financial sector. Provincial business authorities should submit written requests to the provincial financial sector and provide the required documentation.

With the approval of the establishment of specific funds, the provincial financial authorities should develop specific management systems with provincial operational authorities. The management system should include the use of earmarked funds, performance targets, scope of use, management responsibilities, duration of implementation, allocation, expenditure management, approval procedures and accountability for accountability.

Article 14. Specific funds should specify the duration of implementation and the duration of implementation shall normally not exceed five years. The law, legislation and regulations provide otherwise, from their provisions.

The specific funding implementation period will not be included in the next annual pool of funds.

Article 15. Specific funds are required to adjust the scope or amount of use during the implementation period and shall be approved by the Government of the people of the province by the provincial financial sector.

Article 16 states that the roll-out period of the special funds is required and should be reproduced in the context of the preparation of the draft annual budget by the end of the year.

Article 17 is one of the following cases during the implementation period, with provincial finances being brought together provincial business authorities or directly by provincial fiscal departments to request the Government to adjust or 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 performance of earmarked funds is less than the main expected targets;

(iii) The management of earmarked funds, the use of egregious offences, or the aggravation of circumstances.

The provincial fiscal sector should be structured every year on the establishment, adaptation and withdrawal of earmarked funds and will report the results to the Government of the province for its consideration, with the Government of the province identifying the next annual pool of funds.

Chapter IV Use and implementation

Article 19. Specific funds are included in budget management and the pool of funds should serve as an important basis for the preparation of the draft budget.

The allocation of earmarked funds is governed by the Treasury.

Article 20 specifically funds should be earmarked, credited and focused on guiding and leverage.

Article 21

The dedicated funds expenditure budget may be arranged by year or sub-year according to circumstances.

The expenditure budget was introduced “by awarding”, and the provincial fiscal sector could be managed in a way that funds are allocated in accordance with budgetary circumstances, the project was completed and the remaining funds were allocated after the examination. Reimbursement funds were recovered by the financial sector against non-performance.

The expenditure budget involves capital investments and should be processed in accordance with basic construction procedures.

Article 2 states that provincial operational authorities shall prepare specific fund use plans, in accordance with the budget of earmarked funds, the progress of project implementation, the degree of performance targets and the manner in which payments are made, for approval by the provincial financial sector.

Article 23 of the provincial business authorities and the municipal, district and district governments and their sectors should organize the declaration of the use of the project in accordance with the provisions.

The declared units and individuals using the earmarked funds should guarantee the authenticity and legitimacy of the declared material and shall not be diverted from earmarked funds by means of retreating, instigation, falsification.

Article 24 of the provincial operational authorities and the municipalities, district and local governments and their departments should strictly implement the special funds expenditure budget, be implemented in accordance with the plans and content organizations for approved earmarked funds, and no funds for retention, delays in the allocation of earmarked funds shall be allocated for general expenditures such as salary benefits and public funds.

Article 25. The financial sector shall allocate specific funds within the specified period. The allocation of earmarked funds cannot be left unwarranted and delayed.

Any units and individuals in Article 26 shall use earmarked funds for specified purposes without approval, and shall not change the content of the project or adjust the budget. Changes in the content of the project or adjustments in the budget should be reported on a case-by-step basis on the terms of project and financial management, and changes may be made after approval.

Provincial operational authorities and municipalities, the people's governments and their departments should oversee the use of earmarked funds by the funds use units for specified purposes.

Article 27 of the provincial business authorities should report annually on the implementation of earmarked funds to the provincial financial sector and transmit provincial audits, inspection agencies.

Article 28, which was approved by the Government of the Provincial People, allows the provincial financial sector to integrate funds, rationalize movement control, and enhance the effectiveness of funds, in accordance with the use of earmarked funds.

Article 29 quantifies or adjusts the earmarked financial balances arising from the expenditure budget and the provincial fiscal sector should be recovered in a timely manner.

Article 31 provides for the creation of State assets and shall be processed in a timely manner, for property rights, property transfers, for registration of credits, and for the purpose of including the asset management of units.

Performance evaluation

Article 31 establishes a dedicated financial project performance management mechanism and a performance evaluation system that conducts a process-wide performance management of earmarked funds.

The provincial financial sector is responsible for the management of dedicated financial budget performance targets, the development of a dedicated financial performance management system that guides, checks the self-assessment of specific financial performances carried out by provincial business authorities, and conducts evaluation and re-evaluation of earmarked financial performance.

The provincial business authorities carried out self-assessments of the performance of earmarked funds administered by the sector.

The provincial financial sector should develop a dedicated financial performance evaluation approach with provincial operational authorities. Evaluation approaches should include key elements such as performance goals, targets and content, evaluation criteria and methodologies, organizational management, work procedures.

Following the expiration of the earmarked financial period, the provincial fiscal sector should conduct a performance evaluation and report on the results of the performance evaluation to the Government of the province.

The results of the special financial performance evaluation should serve as an important basis for future budget arrangements and improved budget management.

Chapter VI Legal responsibility

Article 36, in violation of the offences set forth in this approach, provides for penalties under the law, regulations and regulations.

Article 37, in violation of article 10, article 16 of this approach, provides for the establishment of special funds without approval or for the extension of the period of implementation of the earmarked funds, with the approval of the Government of the Provincial Finance Department, the withdrawal of the earmarked funds and the recovery of funds.

Article 338 violates one of the following acts by the provincial fiscal authorities to be corrected, adjust the accounting accounts, recover the financial funds in question and return the proceeds of the offence; and, in the case of serious circumstances, prohibit the use of the earmarked funds from one to three years:

(i) In violation of article 15, the scope or amount of specific funds has not been approved;

(ii) Contrary to article 23, paragraph 2, to deceive special funds by means of misstatement, instigation and falsification;

(iii) In violation of article 24, the budget for the expenditure of earmarked funds projects has not been implemented;

(iv) In violation of article 26, paragraph 1, the budget is not approved for changes or adjustments.

Article 39, in violation of article 24 of this approach, provides for the use of earmarked funds for general expenses such as wage benefits and public use funds, to be converted by provincial fiscal authorities to adjust the accounts in question and the period of time returned accordingly.

Article 40, in violation of article 33 of this approach, provides that State-owned assets generated by earmarked funds are not subject to the regulation of State-owned assets and are subject to relevant laws, regulations and regulations.

Article 40 of the State organ's staff abuse of their duties, play a role in the management of special funds, favouring private fraud, are held in accordance with the law and are responsible for the administration of justice in accordance with the law.

Chapter VII

Article 42 includes specific funding for the budgets of provincial units, which is implemented in accordance with the provincial budget management system.

Article 43