Harbin Municipal Administrative Unit Financial Management Regulations

Original Language Title: 哈尔滨市行政事业单位财务管理规定

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(February 3, 2004, Harbin municipal people's Government consideration at the 19th General meeting on February 17, 2004, Harbin municipal people's Government to 110th announced since March 20, 2004) first to strengthen financial management in administrative enterprises, standardizing accounting behavior, serious financial discipline, according to the People's Republic of China Law on budget, the People's Republic of China accounting law and the People's Republic of China Government procurement law and other relevant laws and regulations, combined with the city,
    These provisions are formulated.
    Provisions of this article applicable to the financial management of administrative institutions in the city.
    Administrative institutions referred to in the preceding paragraph of this article does not include managed institutions.
    Third municipal finance department in charge of the city administration the financial management.
    District and County (City) financial sector responsible for the financial management of administrative institutions.
    Auditing, price control, supervision, the people's Bank, and other relevant departments should be based on the work of financial supervision in administrative institutions of their respective duties.
    Fourth administrative institutions shall, in accordance with provisions of article preparation of annual budget, financial departments at the same level.
    Department budget is established and approved, in principle, cannot be increased and additional.
    Fifth administrative institutions in accordance with the provisions of article must be included in the budget revenue shall not conceal, fewer columns, nor last year's irregular income as a basis for budget revenues.
    Administrative expenditure budget institutions, should ensure that the personnel required to perform the basic functions of this Department funds and public funds on other flexible spending and special-purpose expenditure should be strictly controlled.
    Sixth administrative institutions to finance allocated special funds, separate accounts, earmarking should be made, not false expenditures, intercept or appropriate or misappropriated, wasted, swindle, take, transfer of special funds.
    Seventh administrative institution salary payments, subsidies, in accordance with State regulations, standards may be supplemented, improved wages, subsidies and expand the scope of subsidy.
    Article eighth administrative institutions shall, in accordance with the provisions of accounting institutions, accounting staff.
    Nineth executive institutions shall, in accordance with the provisions of accounting books, accounting according to the actual operational matters, fill in the accounting documents, accounting ledgers, preparation of financial and accounting reports.
    Administrative unit head of the unit's accounting work and accounting information authenticity, integrity, responsibility.
    Tenth Article administrative institutions shall not has following violation accounting management provides of behavior: (a) inspired, and directed, and forced accounting institutions, and accounting personnel forged, and variable made accounting voucher, and accounting books and other accounting information, provides false financial accounting report; (ii) private accounting books; (three) not according to provides fill business, and made original voucher or fill business, and made original voucher not meet provides; (four) to without audit of accounting voucher for according to registration accounting books or registration accounting books not meet provides;
    (Five) free change accounting processing method; (six) to different of accounting information using who provides of financial accounting report prepared according to inconsistent; (seven) not according to provides established and implementation units internal accounting supervision system; (eight) refused to law implementation of supervision or not truthfully provides about accounting information and the about situation; (nine) forged, and variable made accounting voucher, and accounting books, and prepared false financial accounting report, hidden or deliberately destroyed law should save of accounting voucher, and accounting books, and financial accounting report;
    (10) other acts in violation of accounting regulations.
    11th using Government funds by government administrative institutions within Directory for centralized procurement of goods, construction or services, and shall provide for centralized procurement. 12th Government directory for centralized procurement of goods, construction or services, procurement should be by open tender.
    Due to special circumstances, it is necessary the use of open tender procurement method other than shall be subject to municipal, district and County (City) approval of the financial sector.
    13th procurement agency to conduct government procurement activities, shall meet the purchase price below the average market price, purchase more efficient, procurement requirements for good quality and good service.
    14th article administrative institutions, and procurement agent institutions and staff in government procurement work in the shall not has following behavior: (a) unauthorized used public tender yiwai way procurement; (ii) unauthorized improve government procurement standard; (three) to not reasonable of conditions on suppliers implemented difference treatment or discrimination treatment; (four) in tender procurement process in the and bid people for consultations negotiations; (five) bid, and sold notice issued Hou not and bid, and sold suppliers signed procurement contract; (six) and suppliers malicious collusion;
    (VII) accept a bribe or other improper advantage in the procurement process; (VIII) leaked before the opening bid; (IX) conceal, destroy the purchase of should save documents or forged or altered purchasing documents and (10) other acts that violate government procurement rules.
    15th article administrative institutions of following income are is financial sex funds, should according to provides into sibling financial designed households management, implemented payments two article line: (a) according to budget outside funds management of administrative career sex charges; (ii) Government sex Fund (additional); (three) State-owned assets rental, and transfer income; (four) to Government name accept of donation; (five) other non-tax income.
    16th administrative fees functioning administrative institutions shall pay license fees which was issued by the commodity price departments and must use printed bills of the financial sector.
    Article 17th with the function of administrative fines administrative institutions, should carry out the penalty payment system, in addition to laws and regulations can be collected on the spot fines outside shall require the parties to hold the written decision of administrative penalty to designated banks to pay the financial penalty; collect fines on the spot, shall be designated by the financial Department of the bank deposit in the 2nd.
    With the function of administrative fines administrative institutions confiscated property, should be turned over to the 5th after the closing financial.
    18th article has administrative career sex charges or administrative practice penalty functions of administrative institutions shall not has following violation non-tax income management provides of behavior: (a) interception, and sat received sat support, and misappropriated, and hide income, transfer funds; (ii) unauthorized sustained received, and reduced, and from received non-tax income; (three) unauthorized established charges, and fine project, expanded charges, and fine range, improve charges, and fine standard; (four) on has expressly canceled or reduced standard of charges project, still by original project or standard charges;
    (Five) not according to provides will administrative career sex charges paid into Treasury or budget outside funds financial designed households, not according to provides will confiscated income surrendered Treasury; (six) will administrative career sex charges, and confiscated income for improve welfare subsidies standard, expanded welfare subsidies range, and junk bonus real, and squandered waste or has other Super standard spending behavior; (seven) hide, and interception should surrendered of revenue, false impersonator, and cheat financial funding or subsidies; (eight) other violation financial management of behavior.
    Article 19th administrative institutions to open bank accounts, shall obtain the consent of the financial sector, in accordance with the rules of RMB Bank settlement accounts to the Bank for account opening procedures.
    Article 20th administrative units shall not be under any of the following acts in violation of rules of RMB Bank settlement accounts: (a) the bulls open a bank account without authorization, (ii) storage of unit payments by individuals in financial institutions; (c) the leasing or lending bank accounts.
    21st administrative institutions must administer State-owned assets, maintaining the security and integrity of the assets, improve asset efficiency.
    22nd administrative institutions to transfer, dispose of State-owned assets and will be used to run state-owned assets investment shall be approved by the State-owned assets management departments.
    Should be accounted for in accordance with law, the State-owned assets in administrative institutions.
    23rd hide budget revenues or expenditures should not be spending money in the budget to budget, by city or district or County (City) a rectification of the financial sector, and by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership demerits and the other persons until relegation administrative sanctions.
    24th article on violation this provides hide, and interception should surrendered of revenue, false impersonator, and cheat financial funding or subsidies of, by city or district, and County (City) financial sector ordered deadline corrected, on units sentenced equivalent to illegal amount 20% following of fine, on units competent led and other directly responsibility personnel sentenced equivalent to I 3 months base salary following of fine; and by monitored sector or this level Government on units competent led and other directly responsibility personnel give remember than until dismissed of administrative sanctions. 25th article on violation this provides not implemented financial special funds separate accounting, and earmarks dedicated, virtual column spending or interception, and crowding out, and misappropriated, and waste, and cheat, and take, and transfer financial special funds of, by city or district, and County (City) Treasury door units sentenced illegal amount 20% following of fine, confiscated illicitly acquired, collection should surrendered of income, recovery was occupation, and misappropriated of funds, rushed turned about accounts,
    The Unit Manager and other persons punishable by fines not exceeding the equivalent of my 3-month base pay, and by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and the other persons given demerit until dismissal of administrative sanctions. 26th article on violation this provides inspired, and directed, and forced accounting institutions, and accounting personnel and the other personnel forged, and variable made accounting voucher, and accounting books and other accounting information, prepared, and provides false financial accounting report, for books or hidden, and deliberately destroyed law should save of accounting voucher, and accounting books, and financial accounting report of, by city or district, and County (City) financial sector ordered deadline corrected, on units sentenced 5000 Yuan above 50,000 yuan following of fine ; The Unit Manager and other persons sentenced to 3000 Yuan and 30,000 yuan fine, and by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and the other officers demoted until dismissal of administrative sanctions.

    27th article on violation this provides has following behavior one of of, by city or district, and County (City) financial sector ordered deadline corrected, on units at 3000 Yuan above 50,000 yuan following of fine; on units competent led and other directly responsibility personnel sentenced 2000 Yuan above 20,000 yuan following of fine; and by monitored sector or this level Government on units competent led and other directly responsibility personnel give remember than until dismissed of administrative sanctions; on which of accounting personnel plot serious of,
    By financial sector revoked accounting practitioners qualification certificate: (a) not according to provides set accounting books of; (ii) private accounting books of; (three) not according to provides fill business, and made original voucher or fill business, and made original voucher not meet provides of; (four) to without audit of accounting voucher for according to registration accounting books or registration accounting books not meet provides of; (five) free change accounting processing method of; (six) to different of accounting information using who provides of financial accounting report prepared according to inconsistent of;
    (VII) it fails to provide for the establishment and implementation of internal accounting control system of the unit, (VIII) refused to legally implement the supervision or do not provide relevant accounting materials and related conditions; (I) appointments does not meet the requirements of accounting management accounting personnel and (10) other acts in violation of accounting regulations. 28th article on forged, and variable made accounting voucher, and accounting books, and prepared false financial accounting report, hidden or deliberately destroyed law should save of accounting voucher, and accounting books, and financial accounting report of, by city or district, and County (City) financial sector ordered deadline corrected, on units sentenced 5000 Yuan above 100,000 yuan following of fine; on units competent led and other directly responsibility personnel sentenced 3000 Yuan above 50,000 yuan following of fine,
    And by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and other directly responsible shall be given administrative sanctions shall be removed from Office or dismissal; the accountant, accountant's practice qualification certificates revoked by the financial sector.
    29th article on violation this provides has following behavior one of of, by city or district, and County (City) financial sector ordered deadline corrected, belongs to non-business activities of, on units sentenced 500 Yuan above 1000 Yuan following of fine; belongs to business activities of, on units sentenced 20,000 yuan above 50,000 yuan following of fine, and by monitored sector or this level Government on units competent led and other directly responsibility personnel give demerit until dismissed of administrative sanctions:
    (A) should used public tender way and unauthorized used other way procurement of; (ii) unauthorized improve government procurement standard of; (three) to not reasonable of conditions on suppliers implemented difference treatment or discrimination treatment of; (four) in tender procurement process in the and bid people for consultations negotiations of; (five) bid, and sold notice issued Hou not and bid, and sold suppliers signed procurement contract of. 30th article on violation this provides has following behavior one of of, by city or district, and County (City) financial sector ordered deadline corrected, belongs to non-business activities of, on units competent led and other directly responsibility personnel sentenced 500 Yuan above 1000 Yuan following of fine; belongs to business activities of, on units sentenced 20,000 yuan above 50,000 yuan following of fine, confiscated illegal proceeds, on units competent led and other directly responsibility personnel sentenced 3000 Yuan above 30,000 yuan following of fine
    And monitored by other units of the Department or the people's Governments at the corresponding level of competent personnel and other directly responsible shall be given administrative sanctions shall be removed from Office or dismissal: (a) malicious collusion with suppliers and (b) accept a bribe or other improper advantage in the procurement process, (iii) prior to the opening of leaking bidding.
    31st for violation of the provisions of article hiding and destruction should save procurement documents or forged or altered the procurement file, by city or district or County (City) unit in the Treasury sector fined 20,000 yuan and 100,000 yuan fine, and by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and other directly responsible shall be given administrative sanctions shall be removed from Office or dismissal.
    32nd pay permit violations of the provisions of this article without the implementation of administrative fees, by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and other persons to give warning of sanctions in serious cases, given a demerit or demerit to administrative sanctions.
    33rd violations of the provisions of this article do not use financial instruments to implement administrative and institutional charges, confiscated, by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and other persons directly responsible for demotion or dismissal of any implementing administrative fees, confiscated on behalf of the received money, do not issue any instrument, be expelled from the sanctions.
    34th violations of the provisions of this article are not implemented penalty decisions from collection of penalty provisions for separating the fines or collected on the spot fines are not paid within the specified time limits, by the competent Inspection Department or unit of the people's Governments at the corresponding level of leadership and the other persons given a demerit or demote an administrative sanction. 35th article on violation this provides has following behavior one of of, by city or district, and County (City) Treasury door units competent led and other directly responsibility personnel sentenced 500 Yuan above 1000 Yuan following of fine, and by monitored sector or this level Government give remember than until fired of administrative sanctions: (a) sat received sat support, and misappropriated, and transfer non-tax income; (ii) unauthorized sustained received, and reduced, and from received non-tax income; (three) unauthorized established charges, and fine project, expanded charges, and fine range, improve charges, and
    Fine standards. 36th article on violation this provides has following behavior one of of, by monitored sector or this level Government on units competent led and other directly responsibility personnel give remember than of administrative sanctions; plot serious of, give downgraded or dismissed of administrative sanctions: (a) not according to provides will administrative career sex charges paid into Treasury, and budget outside funds financial designed households, not according to provides will confiscated income surrendered Treasury of; (ii) will administrative career sex charges, and confiscated income for improve welfare subsidies standard or expanded welfare subsidies range, and
    Excessive bonuses in kind, waste or other acts of excessive spending.
    37th on the violation of the provisions of the following acts, by the people's Bank in accordance with the measures for the administration of RMB Bank settlement accounts are punishable: (a) the bulls open a bank account without authorization, and (ii) payments on the storage in financial institutions on behalf of individuals; (c) the leasing or lending bank accounts.
    The preceding paragraph of this article (a), (b) violation by the municipal or district/County (City) collection of books kept by the financial sector funds.
    38th article on violation this provides has following behavior one of of, by State-owned assets management sector ordered deadline corrected, by monitored sector or this level Government on units competent led and other directly responsibility people give downgraded until fired of administrative sanctions: (a) not law management using state-owned assets, caused State-owned assets loss of; (ii) transfer, and disposal State-owned assets, or will state-owned assets for business investment, without State-owned assets management sector approved of; (three) not law for State-owned assets returns accounting of.
    39th in violation of this provision constitutes a crime, criminal responsibility shall be investigated according to law.
    40th article of administrative institutions and procurement agencies in violation of these provisions, penalty shall be imposed except in accordance with this outside, and be informed by the people's Governments at the corresponding level.
    41st financial, audit, prices, the people's Bank, and other relevant departments shall, in accordance with statutory authority and procedures, legal management and oversight responsibilities seriously, not exceeding their powers or excuse, to give up the statutory duties.
    42nd wing gate to the administrative institutions or procurement agencies in violation of the provisions of, should promptly hold unit directly responsible to the supervisor and administrative responsibilities.
    Article 43rd refuses to accept the decision on administrative penalty may apply for administrative reconsideration or bring an administrative lawsuit in accordance with law.
    44th penalty bills and fines, in accordance with the relevant provisions of national and provincial executive.
                                                      45th article of the regulations come into force on March 20, 2004.