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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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Financial-specific financial management approach at the city level in the State of War

(Adopted by the 45th Standing Committee of the People's Government of the State of 15 August 2011, No. 126 of 30 August 2011, No. 126 of the Decree No. 126 of 30 August 2011.

Chapter I General

Article 1, in order to regulate the management of earmarked financial resources at the municipal level, enhances the effectiveness of the use of funds, in accordance with the laws, regulations, regulations, regulations and regulations, such as the Budget Act of the People's Republic of China, the Regulation on the Punishment of the Punishment of Financial Violations, and the Financial Specific Fund Management Approach of the Province of Susang Province.

Article II refers to funds earmarked at the municipal level (hereinafter referred to as earmarked funds) for the purpose of development and policy in a given cause or for the completion of specific work tasks, funded specifically for specific purposes within a certain period of time by municipal financial funding arrangements.

Specific funds are used mainly for urban-level development expenditure and for the specific transfers of districts (markets).

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

The Governmental Fund and the Central, provincial and provincial financial specialised grant funds were approved by the Department of State or the Ministry of Finance for the establishment and incorporation of the directory of the Fund. The State or the province also provides for the provision.

Article IV funds management should be guided by the principles established by law, integrated, transparent, regulatory, performance management 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 financial management system with municipal operational authorities;

(ii) Approval of matters such as the establishment, adjustment and withdrawal of earmarked funds and reporting to the Government of the city for approval in accordance with the procedures;

(iii) A summary, a directory of earmarked funds, which was determined after the consideration of the Government of the city;

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

(v) Organizing performance objective management and performance 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

(i) Develop, in conjunction with the city-level financial sector, a specific financial management system for sound funds, setting up dedicated financial performance targets, developing management processes, clear responsibilities and normative 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, to be reported to the city-level financial sector on the use of earmarked funds, and to self-excise implementation;

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

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

Article 8

Chapter III Establishment, adaptation and withdrawal

Article 9. Specific funds should be established in accordance with the relevant provisions of the law, regulations, or municipalities, 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.

The establishment of specific funds should be approved by the Government of the city.

The establishment of special funds, which are submitted by the municipal operational authorities, was approved by the Government of the city after the approval of the municipal financial sector; or by the municipal financial sector, for approval by the Government.

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

Where necessary, the city-level financial sector can hear public views on the establishment of earmarked funds, including through the organization of hearings.

Article 12. Central, provincial and provincial financial earmarked funds require that the municipal financial arrangements be accompanied by written requests from the municipal business authorities to the municipal financial sector and accompanying documentation. A written opinion was made after the approval of the municipal financial sector and was submitted to the Government of the city for approval.

With the approval of the establishment of specific funds, the municipal financial sector should develop a specific management system with municipal 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. It was true that a roll-out should be re-applicated in the preparation of the draft budget for the previous year.

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 city by the municipal financial sector.

Article 16 contains one of the following cases during the implementation period: the municipal financial sector will be the same as the city-level business authority or be directly reported by the municipal financial sector to request the Government of the city 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.

Article 17 The city-level financial sector should be structured every year on the establishment, adaptation and withdrawal of earmarked funds and report on the results to the Government of the city for its consideration, with the aim of identifying the next annual pool of earmarked funds by the Government of the city.

Chapter IV Use and implementation

Article 18

The allocation of earmarked funds is governed by the Treasury.

Article 19 Specific funds should be earmarked, in terms of volume and focus on guiding and leverage.

Article 20

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 municipal financial sector could be managed in a way that funds are allocated on the basis of budgetary circumstances, the completion of the use of projects and the allocation of surplus funds 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 21 Financial sectors at the municipal level should organize, within the time specified, a budget for earmarked financial expenditures by the municipal operational authorities. The city-level business authorities should prepare specific fund-raising plans, in accordance with the budget for earmarked financial expenditures, the progress of project implementation, the degree of performance targets and the manner in which payments are made, with the approval of the city-level financial sector as required.

Article 2

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 23 of the municipal operational authorities and districts (markets), the people of the region and their sectors should strictly implement the special funds expenditure budget and be implemented in accordance with the plans and content of the approved earmarked funds, and should not be rescheduled, delays in the allocation of earmarked funds, and should not be used for general expenditures such as salary benefits and public funds.

Article 24 shall allocate specific funds within the specified period. The allocation of earmarked funds cannot be left unwarranted and delayed.

Article 25. Any unit and individual 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.

The city-level business authorities and districts (markets), the people of the region and their sectors should oversee the use of earmarked funds by the funds-used units.

Article 26

Article 27, with the approval of the Government of the city, can combine financial arrangements, reasonable movement control, and increase the effectiveness of the use of funds in line with the use of earmarked funds.

Article 28 quantifies or adjusts the earmarked financial balances arising from the expenditure budget, and the municipal financial sector should be recovered in a timely manner.

Article 29 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.

Chapter V Performance management

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.

Article 31 is responsible for the management of dedicated financial budget performance targets and the development of a dedicated financial performance management system that guides, checks the performance of specific funds carried out by the municipal operational authorities, performance tracking and performance evaluation of earmarked funds.

The city-level business authorities carry out self-assessments of the performance of earmarked funds administered by this sector.

Article 32, the municipal financial sector should develop a dedicated financial performance management approach with municipal operational authorities. Management approaches should include key elements such as performance goals, targets and content, evaluation criteria and methodologies, organizational management, work procedures.

After the expiration of the dedicated financial period, the municipal financial sector should organize performance evaluations and report on performance evaluation findings to the commune.

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

Chapter VI Legal responsibility

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

Article XVI, in violation of article 10 of this approach, provides for the establishment of special funds without the approval of the extension of the period of implementation of the earmarked funds, which is cancelled by the municipal financial sector after the approval of the Government of the People of the city, and recovers funds.

Article 37 violates this approach by redirecting the fiscal sector at the municipal level to adjust the accounting accounts, recovering the financial funds in question and recovering the proceeds of the violation; and, in the event of serious circumstances, prohibiting 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) In violation of article 22, paragraph 2, to deceive special funds by means of misstatement, instigation and falsification;

(iii) In violation of article 23, the budget for expenditures incurred by earmarked funds is not implemented;

(iv) In violation of article 25, paragraph 1, the budget is not approved for changes or adjustments.

Article 33, in violation of article 23 of this approach, provides that special funds are used for general expenses such as wage benefits and public use funds, which are being converted by the municipal financial sector to adjust the accounts in question and that the period of time has been returned accordingly.

In violation of article 29 of this approach, State assets generated by earmarked funds are not subject to the regulations governing the management of State assets and are being criticized by the municipal financial sector for the period of time, in the event of serious circumstances, resulting in loss of State-owned assets, in accordance with the relevant laws, regulations.

Article 40 abuses by State organs, omissions, provocative fraud, legal accountability, which constitutes an offence and hold criminal responsibility under the law.

Chapter VII

Article 40 includes earmarked funds for the budget of the various units at the municipal level, which are implemented in accordance with the municipal budget management system.

The Government of the people of Article 42 and the Regional Committee for the Development of Economic Technology in the State of War, may develop a corresponding management approach, taking into account this management approach.

Article 43