Administrative measures on special funds at the provincial level in Jiangsu Province
(Executive meeting of the people's Government of Jiangsu Province, June 2, 2010 48th consideration by people's Government of Jiangsu Province, June 10, 2010 63rd release as of August 1, 2010) Chapter I General provisions
First to standardize financial management of special funds at the provincial level, improve the efficiency of Fund utilization, according to the People's Republic of China law, the Jiangsu provincial people's Congress on strengthening examination and supervision of the provincial budget decisions and other laws and regulations, these measures are formulated.
Second special funds at the provincial level in these measures (hereinafter referred to as special funds) is the means to realize a career goal or accomplish specific tasks and policy, organized by the provincial government funds, during a certain period in special-purpose funds.
Special funds are mainly used for development expenditures at the provincial level, and the city and County (City) of special transfer payments.
Article III the establishment of special funds, adjustments, cancellation, implementation, evaluation and monitoring the application of this approach. Approved by the State Council or the Ministry of Finance set up, list of Government funds into the Treasury of the Government Fund and special purpose grants funds in the central budget, according to management as provided herein.
Otherwise provided for by the State, from its provisions.
Fourth special fund management should follow the established by law, integrated, open and transparent, standardized management, performance evaluation, tracking, monitoring principles.
Fifth article of any units and individuals have the right to special funds budget management activities in all kinds of violation complaints and accusations and charges.
Chapter II management responsibilities
Sixth provincial financial departments shall carry out special fund management duties as follows:
(A) is responsible for the macro-management and policy formulation of the Special Fund, in conjunction with the provincial departments establish special funds for specific management systems;
(B) responsible for the Special Fund set up, adjustment and cancellation of audit work, and programs submitted to the provincial people's Government for approval;
(C) the summary, and effective list of special funds, submitted to the provincial people's Governments decide after consideration;
(D) organize special funds budget preparation and implementation;
(E) organizational performance management, implementation of the performance appraisal and evaluation;
(F) supervision and management of special funds spending activity;
(G) organize special fund implementation period expires or is revoked after liquidation, asset recovery, as well as other relevant work;
(VIII) other duties stipulated by laws, rules and regulations.
Article seventh provincial departments in charge of business management in this sector should be the Special Fund shall perform the following duties:
(A) with the provincial Finance Department establish special funds for specific management system, set up special funds for performance goals, develop management process, with clearly defined responsibilities, standard financial management;
(B) according to budget management requirements, preparation of special funds budget;
(C) Special Fund for the implementation of already approved expenditure budget, and oversee the use of funds;
(D) in special funding for the implementation of performance goals for performance evaluation;
(V) financial management and accounting of special fund, in accordance with the regulations submitted to the use of special funds to the provincial Finance Department, self-examination and self-evaluation and the implementation;
(Vi) is responsible for the implementation period expires or is revoked special fund management work;
(VII) other duties stipulated by laws, rules and regulations.
Eighth provincial auditing and supervisory organs shall, in accordance with their respective functions responsible for expenditure of funds management activities are audits, oversight, and according to the relevant laws and regulations for acts in violation of these rules to deal with.
Chapter III set up, adjust, and revocation
Nineth special funds should be in accordance with the law, regulations, rules or regulations established, in line with the direction of public finances, focusing on Government provision of public goods and public services needs.
Special funds shall not be established, no special funds for establishing new and existing use or consistent use of special funds.
Tenth special funds should be established by the provincial people's Government.
To set up a special fund, proposed by the provincial departments in charge of business applications, after review by the provincial financial Department, submitted to the provincial people's Government for approval; or by application to the provincial Finance Department, submitted to the provincial people's Government for approval. Section 11th for the establishment of special funds, performance objectives and feasibility study report should be provided.
Provincial financial departments shall, together with the provincial departments of special funds established by the need for scale and performance goals, feasibility, financial organizations demonstrate.
If necessary, the provincial financial sector, including through the establishment of a special fund hearing to listen to public views. 12th Central of special purpose grants funds requested matching funds to the provincial financial arrangements, approved by the provincial financial department.
Provincial departments should apply in writing to the provincial Finance Department, and to provide required supporting documentation. After the 13th special fund established upon approval, provincial financial departments shall, together with the provincial departments in charge of business management systems.
Management systems should include special funds, performance objectives, scope of use, management responsibilities, the Executive term, allocation, expenditure management, approval procedures and accountability such as the main content. 14th special funds should be clear implementation deadlines, the Executive term of not more than five years.
Otherwise provided by laws and regulations, from its provisions.
Special funds for implementation after the expiry is no longer included in the list of Special Fund for next year.
15th special funds during the implementation period need to adjust the scope or amount should be approved by the provincial financial Department and submitted to the provincial people's Government.
16th special funds needed extension of the expiry of the implementation period, one year before the expiry of the implementation period should be prepared when applying for the establishment of the draft budget for the year.
17th special funds during the implementation period has any of the following circumstances, by the provincial financial Department, in conjunction with provincial departments, or directly by the provincial financial department reports to the provincial adjustment or cancellation of the special funds:
(A) changes in objective circumstances, special funds established by the target meaningless or the need to complete the specific task no longer exists;
(B) the Special Fund's performance does not meet major targets;
(C) Special Fund for breaking problems with the management, use, serious or corrective action is not valid.
18th provincial financial departments in each of the Special Fund should be set up, adjust and sort out the withdrawal, and submitted to the provincial people's Governments consider the comb results, list of special funds from the provincial Government determines the next year.
The fourth chapter and the Executive
19th special funds under budgetary management, list of special funds should serve as an important basis for preparation of the draft annual budget.
Management of special funds allocated by Treasury regulations.
20th special funds should be earmarked revenues, focused on direct and leverage.
Article 21st performing classified management of special funds.
Special Fund expenditures budget, depending on the circumstances can be arranged on a yearly or annual. Expenditure budget "to fill", provincial financial sector can be taken according to the budget earmarked funds, use after the project is completed and tested way to allocate the remaining funds management.
Does not meet the conditions for award and subsidy system, recover the funds earmarked by the financial sector.
Expenditure budget relates to capital investments, should be in capital construction procedures.
22nd special funds for departments at the provincial level shall expenditures budgets, project progress, performance objectives and means of payment, preparation of special funds for payment plan, in accordance with the regulations approved by the provincial financial department.
23rd provincial departments and municipalities, counties (cities) and agency of the Government shall be provided special funds for organizations using the project's application.
Using the project's Declaration of special funds units and individuals shall ensure the authenticity and validity of the material shall be subject to special funds for fraud, impersonation, forgery fraudulently.
Article 24th provincial departments and municipalities, counties (cities) people's Governments and their departments should strictly implement the special funds budget, approved the funds using the project plans and implementation; retained shall not be unreasonably withheld, delayed allocation of special funds, special funds shall not be used for general expenses such as wages, welfare and public funds. 25th financial departments should allocate special funds within the time prescribed.
Retained shall not be unreasonably withheld, delayed allocation of special funds. 26th no unit or individual shall use have to use special funds without approval, shall not change the content of an item or to adjust the budget.
Absolutely necessary to change or adjust the budget of the project, according to project and financial management should be permission escalation original approving Department approval before they can change.
Provincial departments and municipalities, counties (cities) people's Governments and their departments should supervise the use of funds in accordance with the regulations use special funds.
27th provincial departments each year should be special funds to the provincial financial departments reporting on implementation, and CC, auditing and supervisory organs at the provincial level.
28th article approved by the provincial government, provincial financial departments according to the use of special funds, the clearance arrangements for funding and Manpower, scheduling, improve the efficiency of Fund utilization.
Article 29th undo or adjust the expenditure budget for the formation of special-purpose fund balance, the provincial financial Department should recover in time.
Article 30th special funds formed by the regulation of State-owned assets should be in time for final acceptance, transfer of property rights, assets, accounted for registration procedures and provisions into asset management.
The fifth chapter performance evaluation
31st established special funds for project performance management system and evaluation system for special funds to carry out the whole process of performance management.
Article 32nd provincial Finance Department is responsible for the management of special funds budget performance objectives, establish special funds for performance management system of work, guiding, inspecting the provincial departments in charge of business performance evaluation of special funds, to funds performance evaluation and re-evaluation.
Provincial departments on management of special funds performance evaluation in this sector.
Article 33rd provincial financial departments shall, in conjunction with the competent departments of the provincial approach to performance evaluation of special funds.
Evaluation should include performance objectives, targets and content, evaluation criteria and methods, administration and working procedures of the main content.
Article 34th Special Fund after the expiry of the implementation period, the provincial financial departments should evaluate the performance of, and report to the provincial people's Government performance evaluation results.
35th special funds performance evaluation results should be for future annual budget and an important basis for improving budget management.
The sixth chapter legal liability
36th article violates these rules violations, stipulated by laws, rules and regulations on punishment, punishment according to its provisions.
37th article violates this article tenth, 16th without approval to set up a specific fund or unauthorized extension of the implementation period of special funds by provincial Finance Department reported to provincial people's Government for approval, revocation of the Special Fund and to recover funds.
Article 38th of the following acts in violation of these regulations, by the provincial financial department ordered corrective action and adjusting accounts, recover financial resources to return the money within the illegal income in serious cases, prohibit entry in 1-3 the use of special funds for the project:
(A) violation of article 15th, adjusting the amount of funds used or without approval;
(B) the violation of the article 23rd paragraph, making, under false pretenses, forgery and other means of obtaining special funds;
(C) violation of article 24th is not performing special fund project expenditure budget;
(D) violation of the 26th article, unauthorized change or adjust the budget of the project.
39th in violation of article 24th of this approach provides that special fund for general expenses such as wages, welfare and public funding, by the provincial financial department ordered corrective action and adjusting the accounting deadlines for refund the corresponding amount.
40th in violation of the provisions article 30th, on the formation of special funds for not complying with the provisions in the State-owned assets management of State-owned assets, a rectification of the financial sector at the provincial level, the related unit criticized in serious cases, resulting in the loss of State assets, according to relevant laws and regulations.
41st State personnel in the special fund management activities in abuse of power, negligence, malpractice, shall be subject to administrative liability constitutes a crime, criminal responsibility shall be investigated according to law.
The seventh chapter by-laws
Clause 42nd special funds of the provincial units of departmental budgets, according to the provincial Department of budget management system implementation. 43rd these measures shall come into force on August 1, 2010.