Xuzhou Municipal Administrative Measures On Special Funds

Original Language Title: 徐州市市级财政专项资金管理办法

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Xuzhou municipal administrative measures on special funds

    (August 15, 2011, Xuzhou city people's Government, the 45th Executive meeting August 30, 2011, 126th, Xuzhou city people's Government promulgated as of October 1, 2011) Chapter I General provisions

    First in order to regulate the municipal financial management of special funds and improve capital efficiency, in accordance with the People's Republic of China Law on budget, the fiscal acts regulations on penalties and the Jiangsu provincial financial management of special funds and other laws, rules, regulations procedures are formulated.

    Second municipal finance in these measures of special funds (hereinafter funds) is the means to realize a career goal or accomplish specific tasks and policy, organized by the municipal government funds, during a certain period in special-purpose funds.

    Special funds for municipal development expenditure and the counties (cities) and districts of special transfer payments.

    Article III the establishment of special funds, adjustments, cancellation, implementation, and monitoring the application of this approach to performance management. Approved by the State Council or the Ministry of Finance set up, list of Government funds into the Treasury of the Government Fund and the Central, province of special purpose grants funds, according to management as provided herein.

    State or province otherwise provides, from its provisions.

    Fourth special fund management should follow the established by law, integrated, open and transparent, standardized management, performance management, tracking, monitoring principles.

    The 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 municipal finance 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 municipal departments in establishing 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 municipal people's Government for approval;

    (C) summary list of, sort out special fund, submitted to the municipal people's Government decide after consideration;

    (D) organize special funds budget preparation and implementation;

    (E) organizational performance management and performance 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.

    Seventh municipal departments should be on the management of special funds shall perform the following duties:

    (A) with the municipal financial 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 municipal financial Department, and presided over the Executive;

    (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 municipal 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 municipal people's Government.

    Set up special funds to submit an application by the municipal departments, municipal financial Department for review, submitted to the municipal people's Government for approval; or by application to the municipal financial Department, submitted to the municipal people's Government. Section 11th for the establishment of special funds, performance objectives and feasibility study report should be provided.

    Municipal financial department shall, jointly with the municipal departments of special funds established by the need for scale and performance goals, feasibility, financial organizations demonstrate.

    If necessary, the municipal financial Department funds, including through the establishment of a special hearing to listen to public views. 12th Central, province of special purpose grants funds requested matching funds to municipal financial arrangements, the head of municipal government departments to apply in writing to the municipal financial Department, and to provide required supporting documentation.

    City-level financial departments to submit written observations, and report to the municipal people's Government. After the 13th special fund established upon approval, municipal financial department shall, in conjunction with municipal 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.

    Absolutely necessary to postpone, one year before the expiry of the implementation period should be prepared when applying for the establishment of the draft budget for the year.

    15th special funds during the implementation period need to adjust the scope or amount shall be subject to the municipal financial Department and submitted to the municipal people's Government for approval.

    16th special funds during the implementation period has any of the following circumstances, by the municipal financial Department in conjunction with the municipal departments, or directly by the Municipal Finance Department report to the municipal people's Government 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.

    17th municipal financial department shall annually to special funds set up, adjust and sort out the withdrawal, and submitted to the municipal people's Government considered the comb results, list of special funds established by the municipal people's Government the following year.

    The fourth chapter and the Executive

    18th 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.

    19th special funds should be earmarked revenues, focused on direct and leverage.

    20th 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", municipal 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. 21st City Finance Department Organization shall, within the prescribed time the municipal departments in the preparation of special funds spending.

    Special funds for municipal departments shall spend budgets, project progress, performance objectives and means of payment, preparation of special funds scheme, required approval of the municipal financial department.

    The 22nd head of Municipal Department and County (City), the district people's Government and the Department shall provide 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.

    23rd City Council departments and County (City) and district people's Government and its departments should strictly implement special fund expenses, according to the approved special 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. The 24th financial departments should allocate special funds within the time prescribed.

    Retained shall not be unreasonably withheld, delayed allocation of special funds. 25th 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.

    Municipal departments and County (City) and district people's Government and its departments should supervise the use of funds in accordance with the regulations use special funds.

    Article 26th city departments annually the implementation of special funds should be reported to the municipal financial Department and copied municipal auditing and supervisory organs.

    27th article approved by the municipal government, municipal financial department according to the specific use of funds, the clearance arrangements for funding and Manpower, scheduling, improve the efficiency of Fund utilization.

    28th to withdraw or adjust the expenditure budget for the formation of special-purpose fund balance, municipal financial Department should recover in time.

    The 29th 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 management

    30th establishing special funds for project performance management mechanism and performance evaluation system for special funds to carry out the whole process of performance management.

    31st Municipal Finance Department is responsible for the management of special funds budget performance objectives, special funds for developing performance management system guide, check the municipal departments in charge of business performance evaluation of special funds, special funds for implementation of the performance management and performance evaluation.

    Municipal departments in charge of business management of special funds performance evaluation in this sector. Article 32nd municipal financial department shall, in conjunction with municipal departments in charge of business performance management of special funds.

    Management should include performance objectives, targets and content, evaluation criteria and methods, administration and working procedures of the main content.

    33rd Special Fund after the expiry of the implementation period, municipal financial department shall organize and conduct performance evaluations, and report to the municipal people's Government performance evaluation results.

    After the 34th special funds performance evaluation results should serve as a budget arrangement and an important basis for improving budget management.

    The sixth chapter legal liability

    35th article violates these rules violations, stipulated by laws, rules and regulations on punishment, punishment according to its provisions.

    36th article violates this article tenth, 14th without approval to set up special funds or unauthorised extension of the implementation period of special funds, reported to the municipal people's Government for approval by the Municipal Finance Department, revoke the Special Fund and to recover funds.

    The 37th article of the following acts in violation of these regulations, the municipal financial department shall order correction, 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) provisions contrary to the 22nd article, making, under false pretenses, forgery and other means of obtaining special funds;

    (C) contrary to article 23rd, not implement special fund project expenditure budget;

    (D) violation of the 25th article, unauthorized change or adjust the budget of the project.

    Article 38th disobey article 23rd, Special Fund for general expenses such as wages, welfare and public funds, the municipal financial department shall order correction, adjustment of the accounting deadlines for refund the corresponding amount.

    39th provisions in violation of article 29th of this approach, on the formation of special funds for not complying with the provisions in the State-owned assets management of State-owned assets, the municipal financial department shall order correction within, the related unit criticized in serious cases, resulting in the loss of State assets, according to relevant laws and regulations.

    The 40th 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

    Units of the 41st into municipal budget funds, according to the Municipal Department of budget management system implementation.

    42nd district people's Government, Xuzhou economic and technological development zone management Committee may be referring to this management approach, develop appropriate management approach. 43rd article of the rules take effect on October 1, 2011.