The term "provincial financial special funds" as mentioned in these Measures refers to the funds specially set up by the provincial financial arrangements to complete specific work objectives and tasks, excluding the special business expenses required by the unit to perform its functions and its own special matters.
The use of provincial government funds and central financial transfer payment subsidy funds shall be implemented in accordance with the provisions of these measures. Unless otherwise stipulated by the state, such provisions shall prevail.
The management of capital construction funds and provincial transportation special funds within the provincial budget shall be implemented in accordance with the existing relevant regulations. Article 3 The management of special funds shall follow the principles of scientific establishment, rational use, performance priority, openness and transparency, and follow-up supervision, and shall be managed in accordance with the relevant provisions of budget management. Fourth provincial people's government should strengthen the leadership of the management of special funds, coordinate and solve major problems in the management of special funds, and pay attention to the guidance and leverage of special funds.
The people's governments at or above the county level and their departments are mainly responsible for the management of special funds. The financial department of the fifth provincial people's government shall perform the following special fund management duties:
(a) responsible for the management of special funds and policy research, in conjunction with other relevant departments of the provincial people's government to establish and improve the specific management system of special funds;
(two) responsible for the establishment, adjustment, cancellation and declaration of special funds, and report to the provincial people's government for approval according to the prescribed procedures;
(three) to organize the preparation and implementation of special funds expenditure budget;
(4) Organizing the performance management of special fund budget;
(five) to organize the liquidation and fund recovery after the expiration or cancellation of special funds;
(six) to supervise the expenditure activities of special funds and deal with illegal acts;
(seven) other duties as prescribed by laws, regulations and rules. Sixth other relevant departments of the provincial people's government shall perform the following special fund management duties:
(a) in conjunction with the financial department of the provincial people's government to establish and improve the specific management system of special funds;
(two) according to the requirements of budget management, the preparation of special funds expenditure budget;
(three) responsible for reviewing the application materials of the departments applying for the use of special funds, implementing the approved expenditure budget of special funds, and supervising the use of special funds;
(four) put forward the performance target of special funds, and track and evaluate the performance of special funds according to the determined performance target;
(five) responsible for the management of special funds due or revoked by the department;
(six) other duties as prescribed by laws, regulations and rules. Article 7 Audit and supervision organs shall be responsible for supervising special funds according to their respective duties, and deal with violations according to relevant laws and regulations. Article 8 Any unit or individual has the right to complain, report and accuse all kinds of illegal acts in the management of special fund revenue and expenditure according to law. Chapter II Establishment, Adjustment and Cancellation Article 9 Special funds shall be established in accordance with laws, regulations, rules or decisions of provincial people's governments, and shall not be set up repeatedly, and special funds consistent with the use direction or purpose of the established special funds shall not be added. Tenth the establishment of special funds, the financial department of the provincial people's government to apply for approval by the provincial people's government; Or by other relevant departments of the provincial people's government to apply, after the audit of the financial department of the provincial people's government, submitted to the provincial people's government for approval.
If the transfer payment of central financial subsidy funds needs matching funds from the provincial finance, other relevant departments of the provincial people's government shall apply to the financial department of the provincial people's government, and after being audited by the financial department of the provincial people's government, it shall be submitted for approval according to the prescribed procedures. Eleventh applications for the establishment of special funds, should provide the basis for the establishment, implementation planning and performance objectives, if necessary, provide a feasibility study report. The financial department of the provincial people's government may, jointly with other relevant departments, organize the review and demonstration of the necessity, feasibility, fund scale and performance target of the establishment of special funds. When necessary, you can listen to public opinions publicly.
The establishment of special funds should specify the implementation period, namely 1 to 3 years. Article 12 After the establishment of special funds is approved, a specific management system shall be formulated. The specific management system should include the scope of use of special funds, performance management, management responsibilities, distribution methods, reporting conditions, examination and approval procedures, implementation period, supervision and inspection and accountability. Thirteenth special funds expire, automatically terminated. If it is really necessary to continue, it shall re-apply for establishment in accordance with the provisions of Article 10 of these Measures. Article 14 During the implementation period, if it is necessary to adjust the scope or amount of special funds, other relevant departments of the provincial people's government shall apply to adjust the implementation plan and performance targets, which shall be submitted to the provincial people's government for approval after being audited by the financial department of the provincial people's government.