(1) Requirements for the use of special bond funds. The use of special bond funds should strictly correspond to the capital expenditure of the project, and no unit or individual may intercept, occupy or misappropriate it, or use it for recurrent expenditure, or adjust the use of the project or funds, and complete the expenditure within the specified time.

(2) the scope of use of special bond funds.

When compiling "one case, two books", the relevant engineering expenses shall be paid according to the construction content, and other engineering expenses other than the construction content shall not be paid.

2, special bond funds disbursement information

(1) The competent department of the project is responsible for the approval and supervision of the disbursement of special bond funds, and the users of the project management are responsible for the authenticity, completeness and compliance of the information provided. Project management and use units must provide the following information to the enterprises or individuals that implement the project, and submit and pay all kinds of funds:

Documents related to the allocation of construction land for which the project construction needs to pay the land price; Pay necessary expenses in the process of project planning, design and construction, and provide payment materials, including but not limited to: approval documents of development and reform department, bid-winning notice, construction contract, supervision contract, bill of quantities, project progress plan (confirmed by supervision unit), payment application of construction unit, payment voucher of supervision unit, project photos, etc. (2) Four copies of special bond fund disbursement information. The Finance Bureau, the competent department of the project, the project management unit and the specific project implementation enterprise each keep one copy.

Legal basis: Measures for the Management of Fund Performance of Local Government Special Bond Projects

Article 2 The term "local government special bonds" as mentioned in these Measures refers to the government bonds issued by the provincial government for public welfare projects with certain income, with the government fund income or special income corresponding to public welfare projects as the source of debt repayment, including new special bonds and refinancing special bonds.

Article 3 The term "performance management" as mentioned in these Measures refers to the process in which the financial department, the competent project department and the project unit take the special bond-supported projects as the object, and promote the allocation efficiency and use efficiency of bond funds through early performance evaluation, performance target management, performance operation monitoring, performance evaluation management and application of evaluation results.