(1 September 19981Promulgated by the State Sports General Administration, the Ministry of Finance and the People's Bank of China)

Chapter I General Principles

Article 1 In order to strengthen the management of sports lottery public welfare funds, these Measures are formulated in accordance with the Notice of the State Council on Further Strengthening the Management of Lottery Market (Guo Fa [1993] No.34).

Article 2 The sports lottery public welfare fund (hereinafter referred to as the public welfare fund) refers to the funds earmarked for the development of sports undertakings from the sports lottery sales with the approval of the State Council. The public welfare fund shall be included in the financial special account according to the Measures for the Administration of Extra-budgetary Funds, and the revenue and expenditure management shall be implemented.

Article 3 These Measures shall apply to sports lottery public welfare fund management institutions and public welfare fund users.

Chapter II Management of Public Welfare Chest

Article 4 The State Sports General Administration is the administrative functional department for the management of public welfare funds, and is responsible for the management, supervision and inspection of public welfare funds throughout the country.

Fifth local sports administrative departments at all levels are the administrative functional departments for the management of local public welfare funds, and are responsible for the management, supervision and inspection of local public welfare funds.

Article 6 The sports lottery management center shall be responsible for raising and paying the daily public welfare fund under the leadership of the sports administrative department.

Chapter III Sources and Composition of Public Welfare Funds

Seventh main sources of public welfare funds:

(a) engaged in sports lottery sales by not less than 30% of the proportion of funds.

(two) the public welfare fund paid by the lower level according to the prescribed proportion;

(3) Interest income of public welfare fund;

(4) Income from instant lottery tickets.

Article 8 Sports administrative departments at all levels shall strictly follow the scope and proportion stipulated by national laws, regulations and systems, and shall not adjust the scope and proportion without authorization or in disguised form in violation of relevant state regulations.

Ninth public welfare funds must be managed by the sports administrative departments at all levels, and promptly turned over to the finance at the same level and the competent department at a higher level according to the regulations. No unit or individual may intercept, finance or set up a "small treasury".

Chapter IV Management of Special Account of Public Welfare Fund

Article 10 The public welfare fund shall be managed by two lines of revenue and expenditure, that is, the income shall be paid in full into the financial special account at the same level, and the expenditure shall be allocated from the financial special account by the financial department at the same level.

Article 11 The special financial account is a special account for extra-budgetary funds set up by the financial department in the bank for unified accounting and centralized management of extra-budgetary funds. The public welfare fund collected and concentrated by the State Sports General Administration shall be managed by the special account of the central finance. The public welfare fund collected and concentrated by the local sports administrative department is managed by the local financial special account.

Twelfth sports administrative departments at all levels must open special accounts for public welfare funds in banks in accordance with state regulations.

The special account for public welfare fund is a special interest-bearing account opened by the sports administrative department in a wholly state-owned commercial bank for the management of public welfare fund revenue and expenditure.

The special account of the public welfare fund is divided into transition households and expenditure households.

Thirteenth transitional households refers to the special income deposit account opened in the bank by the sports administrative department entrusted the sports lottery management institution to collect and remit the public welfare fund. The deposit of transitional households is limited to the transitional households paid into the financial special account at the same level or the lower management unit.

Article 14 The expenditure account is an account opened by the sports administrative department in a bank to receive the public welfare fund allocated by the financial department from the financial special account. Spending households can only allocate and spend public welfare funds.

Fifteenth the sales cash of each sports lottery sales point must be deposited in the bank account designated by the sports lottery management institution on the same day.

After the sports lottery is sold, the public welfare fund shall be accrued in time according to the specified proportion, and the transitional households with public welfare fund income shall deposit it within 5 days after settlement and pay it into the financial special account at the same level before 10 every month.

Sixteenth sports administrative departments at all levels should fill in the application form according to the public welfare fund revenue and expenditure plan approved by the financial department at the same level and report it to the financial department at the same level for approval. The financial department at the same level shall, according to the situation that the public welfare fund is turned over to the financial special account, timely examine and approve the application, and allocate the applied funds to the expenditure households of the public welfare fund management department.

Chapter V Use of Public Welfare Funds

Seventeenth sports administrative departments at all levels or specialized management institutions must make reasonable arrangements for expenditures in accordance with the public welfare fund revenue and expenditure plan approved by the finance department at the same level.

Article 18 The public welfare fund is mainly used for the following expenditures for implementing the Outline of the National Fitness Plan and the Outline of the Olympic Glory Plan:

(a) funding to carry out national fitness activities;

(two) to make up for the lack of funds for large-scale sports events;

(three) the transformation and construction of sports facilities;

(4) Special expenditure for sports poverty alleviation projects.

The funds for carrying out national fitness activities refer to the expenditures for mass sports activities, national physical fitness monitoring and training of the State Sports Guidance Bureau.

To make up for the lack of competition funds for large-scale sports events refers to large-scale comprehensive sports events and major international individual sports competitions with the highest international, national and local levels.

The renovation and construction of sports facilities refers to the lack of funds for the repair and construction of mass sports facilities and professional sports competitions and training venues.

The special expenditure of sports poverty alleviation projects refers to the expenditure earmarked for supporting the development of sports in poverty-stricken areas.

Article 19 When the State Sports General Administration arranges the public welfare fund, 60% of the total income of the public welfare fund is used to implement the outline of the national fitness plan, and 40% is used to make up for the lack of funds for implementing the outline of the Olympic glory plan. The sports administrative department below the provincial level (including the provincial level) shall, according to the scope of use stipulated in these Measures, use it with reference to the above proportion according to the actual situation.

Article 20 Sports administrative departments at all levels must make reasonable arrangements for the use of public welfare funds in strict accordance with these Measures, establish and improve the accounting system, and ensure that the public welfare funds are earmarked.

No department, unit or individual may occupy or misappropriate the public welfare fund in any form.

Twenty-first sports administrative departments at all levels should establish a tracking system for the use of public welfare funds, strengthen the management of public welfare funds, and improve the overall efficiency of public welfare funds.

Chapter VI Revenue and Expenditure Plan and Statement of Public Welfare Chest

Twenty-second sports administrative departments at all levels shall, according to the scale and expenditure of the public welfare fund at the same level, prepare the annual revenue and expenditure plan of the public welfare fund and report it to the management department of extra-budgetary funds at the same level for approval within the specified time; At the same time, send a copy to the superior sports administrative department for the record.

Twenty-third public welfare fund revenue and expenditure plan approved by the financial department at the same level, generally not adjusted. In the annual implementation, when it is necessary to adjust the revenue and expenditure plan due to the adjustment of national policies and major changes in institutions, it must be reported to the financial department at the same level for approval.

Twenty-fourth sports administrative departments shall, in accordance with the provisions of the financial department, prepare the annual revenue and expenditure accounts of the public welfare fund. At the same time, according to the provisions of the financial department at the same level and the sports administrative department at a higher level, the monthly or quarterly public welfare fund income and expenditure statement should be compiled and reported to the relevant departments.

Twenty-fifth sports administrative departments shall, after reviewing and summarizing the final accounts of the public welfare fund managed by them, prepare the final accounts of the public welfare fund at the same level and report them to the financial department at the same level for approval within the prescribed time limit.

The financial department shall examine the final accounts of the public welfare fund submitted by the sports administrative department, and instruct the sports administrative department to correct them in time if they do not conform to the provisions of laws, regulations and financial accounting systems.

The final accounts of the public welfare fund approved by the financial department at the same level shall be reported to the people's bank at the same level and the sports administrative department at the higher level for the record, and the sports administrative department at the higher level shall prepare the final accounts of the public welfare fund under its management and report them to the people's bank at the same level for the record within two months.

Chapter VII Supervision and Punishment

Twenty-sixth sports administrative departments at all levels should strengthen the management and supervision of public welfare funds, constantly improve the management and accounting system of public welfare funds, establish and improve the internal audit system, and regularly or irregularly check the collection, use and account management of public welfare funds.

Twenty-seventh sports administrative departments at all levels should consciously accept the supervision and inspection of the higher authorities and the auditing, supervision, finance and financial supervision departments at the same level on the collection and use of public welfare funds.

Article 28 The sports administrative department at or above the provincial level (including the provincial level) shall, in accordance with the provisions of the People's Bank of China, publish the revenue and expenditure and use of the public welfare fund in the previous year in the designated news media (People's Daily by the State Sports General Administration and provincial newspapers and periodicals by the provincial sports administrative department) and accept public supervision.

Nineteenth whoever commits one of the following acts shall be punished for violating financial discipline:

(a) after the realization of sports lottery sales, the depositor abandoned me to use the bank account designated by the sports lottery management institution without timely and full deposit in cash as required;

(two) after the settlement, the funds are not timely and fully deposited in the sports lottery public welfare fund income transition households;

(three) the public welfare fund income is not paid into the special account for extra-budgetary funds at the same level in time and in full according to the regulations;

(four) failing to prepare the annual public welfare fund revenue and expenditure plan and monthly, quarterly and annual accounting statements according to the specified time and requirements;

(five) do not accept the supervision and inspection of auditing, supervision, finance, financial supervision and other departments and the sports administrative department at a higher level;

(six) do not use the public welfare fund according to the prescribed scope, and use it for other purposes;

(7) Concealing or transferring the public welfare fund income, and setting up a "small treasury" to share public funds privately;

(eight) the use of public welfare funds for stock trading, real estate speculation, futures trading, investment in stocks and bonuses, allowances and subsidies;

(nine) embezzlement and misappropriation of public welfare funds;

(ten) other acts in violation of regulations.

Thirtieth departments and units that commit one of the twenty-ninth acts shall be punished:

(a) belongs to the first (1), (2), (3), (4) and (5) behavior, the unit and the relevant responsible person informed criticism, and subtract the sports lottery sales quota;

(two) there are (six), (seven) and (eight) acts, the sports administrative department at the next higher level shall confiscate all the funds used illegally, and suspend the sales of local sports lottery tickets in that year. If the circumstances are serious, extend the suspension of sports lottery sales time; Investigate the responsibility of the parties and the leaders of the unit, and give administrative sanctions to the responsible person according to the seriousness of the case, until the post is revoked;

(three) the act of item (nine) shall be given administrative and economic sanctions to the relevant responsible persons, and if the case constitutes a crime, it shall be transferred to the judicial department for criminal responsibility according to law;

(four) the first (ten) acts, informed criticism, shall be ordered to make corrections within a time limit, and shall be punished according to the above relevant provisions.

Thirty-first violation of these provisions, if the circumstances are serious enough to constitute a crime, shall be transferred to the judicial department for criminal responsibility.

Chapter VIII Supplementary Provisions

Article 32 The State Sports General Administration shall be responsible for the interpretation of these Measures.

Article 33 These Measures shall be implemented as of the date of promulgation.