Chapter I General Provisions Article 1 In order to strengthen the management of extra-budgetary funds, standardize the income and expenditure behavior of extra-budgetary funds, improve the efficiency of the use of extra-budgetary funds, and enhance the government's supervision ability, these measures are formulated in accordance with the relevant laws and regulations of the state and the actual situation of the autonomous region. Article 2 These Measures shall apply to the state organs, institutions and social organizations (hereinafter referred to as all departments and units) with extra-budgetary revenue and expenditure activities within the administrative area of the autonomous region. Article 3 The term "overseas funds" as mentioned in these Measures refers to all kinds of financial funds raised, withdrawn, raised and arranged for use by state organs, institutions, social organizations and other institutions authorized by laws and regulations or entrusted by the government in accordance with laws, regulations and rules, which are not included in the financial budget management. Article 4 Extrabudgetary funds shall adhere to the principles of unified leadership, hierarchical management, living within our means, earmarking and overall arrangement by the government.

Budget funds are financial funds, which must be turned over to the financial accounts, and the system of two lines of revenue and expenditure management and budget and final accounts shall be implemented. Article 5 People's governments at all levels shall strengthen their leadership over the management of extra-budgetary funds, organize the implementation of various management systems for extra-budgetary funds, supervise the implementation of laws and regulations on extra-budgetary funds, and examine and approve the budgets and final accounts of extra-budgetary funds at the corresponding level.

Political departments at all levels are the functional departments for the management of extra-budgetary funds, and are responsible for the management and supervision of extra-budgetary funds.

Price, auditing, supervision, the People's Bank of China and relevant departments shall, in accordance with their respective responsibilities, cooperate with the financial department to do a good job in the supervision and management of extra-budgetary funds.

All departments and units shall organize the income of extra-budgetary funds according to law, establish and improve the management system of extra-budgetary funds, bring extra-budgetary funds into the management of financial departments, and regularly check the income and expenditure of extra-budgetary funds and account management. Prepare the annual revenue and expenditure plan and final accounts of extra-budgetary funds on time. Article 6 The people's governments at or above the county level or the financial departments shall commend and reward the units and individuals that have made remarkable achievements in the management of extra-budgetary funds, as well as the personnel who report and expose illegal activities in the management of extra-budgetary funds. Chapter II Fund Management Article 7 The scope of management of extra-budgetary funds:

(a) administrative fees, funds and additional income as prescribed by laws and regulations;

(two) administrative fees and fund-raising approved by the people's government of the State Council or the autonomous region and its finance and price departments;

(3) Funds and additional income approved by the State Council and the Ministry of Finance;

(four) the funds and special funds concentrated by the competent department from subordinate units and social organizations reflect the affiliation and management authority in accordance with state regulations;

(five) township self-financing and township co-ordination funds for township government expenditures;

(six) other financial funds not included in the budget management. Article 8 The following funds do not belong to the management scope of extra-budgetary funds:

(a) government funds, tax surcharges and administrative fees included in the financial budget management in accordance with state regulations;

(two) business and service income obtained by institutions and social organizations through the market that does not reflect the financial function. Article 9 The following acts are prohibited:

(1) Converting budgetary funds into extra-budgetary funds;

(two) without the approval of the financial department, the financial allocation is converted into paid use;

(3) transfer extra-budgetary funds to non-financial departments for management, set up off-balance-sheet accounts, set up private "small treasuries", and keep public funds privately;

(four) in violation of the provisions of the use of extrabudgetary funds to engage in unplanned investment and stock futures trading activities and other expenses. Article 10 All departments and units must turn over the extra-budgetary funds to the financial special account in full within the specified time, and shall not conceal, default, withhold or finance. Article 11 With the approval of the financial department, all departments and units may open accounts for expenditure of extra-budgetary funds in banks, and the expenditure accounts can only accept extra-budgetary funds allocated by the financial special accounts. For departments and units that are really necessary, with the approval of the financial department, they can open a transitional account for extra-budgetary capital income in designated banks, which can only be used to pay extra-budgetary capital income, and no extra-budgetary capital expenditure may occur.

Without the approval of the financial department, banks may not open extra-budgetary capital accounts for various departments and units. Twelfth administrative fees, funds and surcharges must be printed or supervised by the financial department of the state or the autonomous region. Without the use of the bill of charges uniformly printed or supervised by the financial department of the state or autonomous region, the payment unit or individual has the right to refuse to pay.

The financial department should do a good job in the management of the printing, distribution, verification and inspection of bills. Thirteenth the use of extrabudgetary funds must be approved by the financial department at the same level, according to the different nature of classified management.

All departments and units shall use extra-budgetary funds in accordance with the prescribed purposes. Article 14 special funds such as funds and fees earmarked for public * * * projects and social public * * * undertakings shall be allocated by stages after being audited by the financial department as planned, and the unit shall use them for special purposes according to regulations, and the balance of income and expenditure can be carried forward to the next year for special use. Fifteenth the provisions of article fourteenth of these measures of extra budgetary funds, reported by the financial department to the people's government at the same level, according to the subordinate relationship as a whole to adjust the use. Article 16 Extrabudgetary funds shall be used for wages, bonuses, subsidies, allowances and welfare expenditures, and shall be used after the items, scope and standards are approved by the financial department in accordance with the provisions of the financial, labor and personnel departments. The expenditure standard of personnel funds and public funds shall be allocated by the financial department at the same level according to the budget quota and combined with the budget funds.