The fund audit of precision poverty alleviation projects starts from four aspects, namely, taking the project as the platform, management as the starting point, capital as the main line and performance as the direction.

Specific practices are as follows:

(1) focus on the management of each link in the project implementation or the audit of specific contractors, and find major problems or suspicious clues. Review whether the project is bidding in strict accordance with the provisions of national laws and regulations, whether it is bidding in the name of others or winning the bid by cheating in other ways. Whether there is a false contract, whether it is handled in strict accordance with the relevant terms of the contract during the performance of the contract, and whether there are any arbitrary or disguised changes. Whether there are problems that affect the quality of the project, such as inadequate project supervision and subcontracting.

(2) From the specific procedures of poverty alleviation project declaration, project establishment, examination and approval, bidding management and so on. , check the files and find doubts. Check the project plan declaration and approval procedures, whether there are unauthorized changes to the project plan, not according to the requirements of the higher authorities for approval. Check the authenticity and completeness of the application materials. At the same time, check the files of multiple projects to see whether the same project is declared in different years and departments, and whether the same project is broken down into multiple projects to avoid repeated declaration and false declaration of one project.

(3) Audit the flow of poverty alleviation funds along the line, and check the use of fund allocation management. First, master the distribution documents issued by provinces and cities and verify the number of distribution indicators. It is necessary to identify the differences in the process of fund allocation one by one, and analyze and master the final destination of funds along the flow direction of fund allocation. If it is a large cash expenditure, the official invoice should be used for reimbursement to prevent the entry of IOUs and verify the authenticity of the expenditure.

Two. Measures for the administration of information disclosure of poverty alleviation funds?

Measures for announcement and publicity of funds for poverty alleviation projects

general rule

Article 1 These Measures are formulated in light of the actual situation of our county in order to conscientiously implement the overall deployment requirements of the Central Committee and the regional leagues on innovative mechanisms to solidly promote rural poverty alleviation and development, comprehensively promote the information disclosure of poverty alleviation funds and projects in our county, and further strengthen the supervision of funded projects.

Article 2 The announcement and publicity of poverty alleviation fund projects refers to the system that the competent project departments and project implementation units at all levels that manage the use of poverty alleviation funds disclose the information content of poverty alleviation projects and funds through websites, newspapers, radio, bulletin boards and other forms, and accept the supervision of the society and the masses.

Article 3 The announcement of poverty alleviation fund projects shall be incorporated into the overall information disclosure work of each township, managed in a unified way, and shall follow the principles of justice, fairness, convenience and timeliness. Relevant departments at all levels that use and manage poverty alleviation funds shall, under the leadership of governments at all levels, carry out announcements and publicity work according to their respective responsibilities and business scope.

Article 4 Project implementation units such as townships (towns) and administrative villages shall, under the guidance of higher-level governments and competent project departments, establish and improve the management system of fund announcement and publicity for poverty alleviation projects, and carry out daily work of fund announcement and publicity for poverty alleviation projects.

Chapter II Contents of Announcement

Article 5 The poverty alleviation funds arranged by the central government and the autonomous region (including work-for-work funds, minority development funds, poverty alleviation funds of state-owned poverty-stricken farms, poverty alleviation funds of state-owned poverty-stricken forest farms, and discount funds for rehabilitation loans for poor disabled people), special poverty alleviation funds arranged by the governments at the league and county levels, and projects using the above funds shall be announced.

Article 6 The contents of the announcement mainly include:

(a) the announcement of funds shall include the scale of funds, sources of funds, uses of funds, users, distribution principles, distribution results and other contents.

(two) the project announcement should include the project name, implementation place, construction content, implementation period, implementation unit and responsible person, capital composition and scale, expected objectives, project implementation effect and other contents.

(3) Support the coverage rate of fund projects for poor farmers who set up a file.

Article 7 In accordance with the principle of "who issues it, who makes it public, who uses it, who makes it public, where it is distributed and where it is made public", the announcement shall be made in the form of classified release.

(a) the project department at the county level shall, jointly with the financial department at the same level, review and confirm the contents of the announcement according to the annual plan and fund allocation issued by the autonomous region, and the project department will announce the fund arrangement and project use in the unit portal website, government portal website and government information network.

(II) The project implementation units of townships (towns), administrative villages, etc. of each project shall publicize it in the project implementation location and benefit scope, focusing on the publicity to village-to-household projects, especially the support of fund projects to the poor households who set up the file.

(three) for projects with long construction period (more than two years) and large investment, the use of project funds and the implementation of the project can be announced by stages every year.

Chapter III Announcement and Publicity Methods

Article 8 The announcement shall be made through government gazette, portal website, WeChat group, newspaper, radio and television. It is convenient for the public to know in time. The county should focus on the timely disclosure through the unit portal website, government portal website and government information network; It should be made public in time through the local government portal website or major media; Townships (towns) and administrative villages shall provide convenience for the masses or other organizations to obtain information on funded projects, and disclose information through government portals, township (town) service halls and village groups (communities) in the form of "three services" (party affairs, government affairs and finance).

Article 9 The implementation of announcement and publicity shall meet the requirements of economy, applicability, clarity and standardization, resolutely put an end to image engineering and prohibit the construction of luxury announcement and publicity boards.

Article 10 The information related to the implementation of publicity shall be kept for more than 10 days, and the inquiry and reporting channels of publicity contents shall be indicated.

Article 11 If you have questions about the contents of the announcement, you can ask the announcement and publicity unit, and the announcement and publicity unit shall give a reply within 10 days. Failing to reply or not satisfied with the reply, it can be reported to the competent department at the next higher level within 10 days after the reply expires, and the competent department at the next higher level shall verify and handle the reflected matters within 10 days. If the real name is reflected, the inquirer shall be informed of the result in writing.

Article 12 The implementation of the public announcement system is an important part of work assessment and fund performance evaluation. Every year, the implementation of the announcement will be taken as an important part of the project acceptance, fund performance evaluation and poverty alleviation work evaluation together with the project acceptance report and evaluation report. The leading group for poverty alleviation and development organizes annual inspections and spot checks on the implementation of the announcement and publicity system by various departments and towns; The leading group for poverty alleviation and development organizes a comprehensive inspection of the implementation of the announcement and publicity system in townships (towns) and administrative villages every year. Poor implementation of the announcement, reduce the poverty alleviation funds in the following year, and informed criticism.

Thirteenth relevant departments and project implementation units that implement the announcement and publicity work shall perform their duties according to law. There are dereliction of duty, dereliction of duty or other acts in the announcement and publicity work, which shall be dealt with and punished in accordance with the relevant provisions of the Tuquan County Government Information Disclosure Ordinance.

Chapter IV Supplementary Provisions

Fourteenth approach by the county leading group for poverty alleviation and development is responsible for the interpretation of.

Fifteenth these Measures shall come into force as of the date of issuance.

Third, ask how to get poverty alleviation funds. How to arrange it

Article 1 In order to make good use of national and provincial poverty alleviation funds and improve the efficiency in the use of funds, these Detailed Rules are formulated in accordance with the spirit of the Measures for the Administration of National Poverty Alleviation Funds (Guo Ban Fa [1997] No.24) and combined with the actual situation in our province. Second national and poverty alleviation funds by the provincial people's government unified arrangements and use. The provincial leading group for poverty alleviation and development is specifically responsible for organizing relevant departments and regions to examine and approve plans and projects, organizing the specific implementation of project classification, and inspecting and urging all funds to be in place in full and on time. Article 3 Poverty alleviation funds refer to financial poverty alleviation funds and credit poverty alleviation funds specially arranged by the central and provincial governments to solve the problem of food and clothing for the rural poor and support the social and economic development in poverty-stricken areas. Financial poverty alleviation funds include funds arranged by the central and provincial governments to support the development of underdeveloped areas, new financial poverty alleviation funds, work-for-work funds and special poverty alleviation projects of the Provincial Agricultural Development Fund. Credit poverty alleviation funds include central and provincial special poverty alleviation loans. Article 4 The financial poverty alleviation funds shall be set up by the Ethnic Affairs Commission, the old liberated areas, the work-for-work relief and special poverty alleviation projects: the special funds of the Ethnic Affairs Commission are mainly used for poor minority counties in the whole province 16, and the Ethnic Affairs Commission and the financial department are mainly responsible for it. The special focus of the old liberated areas is 17 poverty-stricken counties and key old districts and counties, mainly used by the old liberated areas office and the financial department. Work-for-relief projects are mainly used in 10 national poverty-stricken counties and three extended counties of Chengbu, Guidong and Rucheng, which are mainly responsible by the Planning Commission and the Finance Department. Special poverty alleviation projects (including special poverty-stricken villages, training fees and agricultural development funds) are mainly used in 3 1 poverty-stricken counties in the province, mainly used by poverty alleviation and development offices and financial departments. Article 5 The scope of support of poverty alleviation loans. The central poverty alleviation special loan is mainly used for 10 national poverty-stricken counties, and is mainly used by the Agricultural Development Bank and the Poverty Alleviation and Development Office. Provincial special poverty alleviation loans are mainly used for 2 1 poverty-stricken counties in the province, and the Agricultural Bank and the Poverty Alleviation and Development Office are mainly responsible for taking care of places with heavy poverty alleviation tasks. Article 6 The principle of "stable base, moderate adjustment and outstanding benefits" shall be adhered to in the allocation of poverty alleviation funds. That is, 80% of the total annual fund is determined according to the number and degree of poverty in various places, and 20% is arranged according to local benefits and local matching funds. Specific by the relevant fund management departments put forward preliminary opinions, the provincial poverty alleviation and development office summary balance, put forward a unified distribution plan, submitted to the provincial poverty alleviation and development leading group for examination and approval, and then reached the regional administrative office and the state and municipal people's governments. Article 8 Local people's governments at various levels shall, according to needs and possibilities, increase investment in poverty alleviation. The poverty alleviation funds invested by poverty-stricken counties at all levels in the province should reach more than 40% of the national poverty alleviation funds, and the poverty alleviation funds invested by poverty-stricken counties at the prefecture and city levels should reach more than 10% of the national investment. Cadres and the masses in poverty-stricken areas should carry forward the spirit of self-reliance and hard struggle, raise funds at different levels, through multiple channels and in various forms, and actively participate in labor. Ninth poverty alleviation funds must be arranged from village to household. All new financial poverty alleviation funds should be allocated to poor villages, giving priority to poor households. Focus on infrastructure construction, support the collective economy, and carry out practical technical training for farmers. More than 70% of the work-for-relief funds should be used for infrastructure construction such as township water conservancy and transportation; The central poverty alleviation loan will use more than 70% of the funds for planting and breeding projects closely related to the people's food and clothing, and more than 50% of the total amount will be used for poor villages; Provincial poverty alleviation discount loans should focus on supporting poor farmers to increase production and income. If the above requirements are not met, the poverty alleviation funds for the next year will be reduced accordingly, and the reduced funds will be arranged separately. Tenth the use of poverty alleviation funds to implement project management, the establishment of poverty alleviation project library. Poverty alleviation projects should be under the unified leadership of the county (city, district) people's government, and the county (city, district) poverty alleviation and development office should organize relevant fund management departments to plan, demonstrate and screen. In accordance with the principle of "unified planning, unified evaluation, one-time approval, annual implementation and phased investment", it will be included in the project library after being approved by the leading group for poverty alleviation and development at the county and prefecture levels. Projects that use special loans for poverty alleviation must first be evaluated and demonstrated by relevant banks. Tenth provincial leading group for poverty alleviation and development approval of poverty alleviation projects, mainly to review whether the overall investment and focus of the project are accurate, whether the industrial layout is reasonable, whether the poverty alleviation funds are implemented from village to household, and whether the poor households really benefit. The specific organizational forms and methods of project implementation should be adapted to local conditions, especially in rural areas and farmers. Article 11 Application and examination and approval of poverty alleviation projects (1) Financial poverty alleviation funds, special projects of the Ethnic Affairs Commission and special projects of the old liberated areas shall be applied by the project unit, submitted to the Provincial Ethnic Affairs Commission and the Old Liberated Areas Office for examination and approval by the provincial leading group for poverty alleviation and development, jointly examined and approved by the Provincial Department of Finance, and copied to the Provincial Poverty Alleviation and Development Office. (II) Work-for-work poverty alleviation projects, the county (city, district) Planning Commission shall, jointly with transportation, water conservancy and other departments, prepare the project plan, which shall be submitted to the Provincial Planning Commission after the preliminary examination by the prefectural and municipal planning commissions, approved by the provincial leading group for poverty alleviation and development, jointly issued by the Provincial Planning Commission and the Provincial Department of Finance, and copied to the provincial poverty alleviation and development office. (III) The central poverty alleviation loan project, the poverty alleviation and development office of the county (city, district) draws up the project plan in the project library, which is demonstrated and evaluated by the Agricultural Development Bank of the county (city, district) and submitted to the leading group for poverty alleviation and development of the county (city, district) for review. After screening and examination, the county (city, district) poverty alleviation office and the county agricultural development bank jointly reported to the state leading group for poverty alleviation and development and the agricultural development bank. The Provincial Agricultural Development Bank shall negotiate with the Provincial Poverty Alleviation and Development Office to select the approved projects. To recover the loan project by the county (city, district) Agricultural Development Bank and the county (city, district) Poverty Alleviation and Development Office submitted to the Provincial Agricultural Development Bank for approval before implementation. (IV) Provincial poverty alleviation special loan projects, the county (city, district) poverty alleviation and development office in the local poverty alleviation project library to develop the year to support the project recommended to the county (city, district) Agricultural Bank. County (city, district) Agricultural Bank of China shall, after evaluating, demonstrating and signing opinions on the project, report to the State Agricultural Bank and the Poverty Alleviation and Development Office. After screening and examination by prefecture and city, it shall be examined and approved by prefectural and state agricultural banks, and organized and implemented by county (city, district) agricultural banks, and the project shall be reported to the provincial competent department for the record; Projects with loans of more than RMB 6,543.8+0,000 (including RMB 6,543.8+0,000) shall be submitted to the Provincial Agricultural Bank and the Provincial Poverty Alleviation and Development Office for approval. The relevant fund management departments shall, before the end of 10 every year, put forward the project intention for the next year according to 150% of the poverty alleviation fund plan of that year. Twelfth poverty alleviation project plan once issued, should be strictly in accordance with the requirements of the organization and implementation. If it is really necessary to change the project due to special circumstances, it must be reported to the provincial poverty alleviation and development office for approval before adjustment. No unit or individual may change the project plan without authorization. Thirteenth financial poverty alleviation funds to implement special account management, closed operation. The financial departments of poverty-stricken counties should set up special accounts to account for all kinds of financial poverty alleviation funds. Financial poverty alleviation funds should be directly allocated to special accounts. The financial departments of provinces, prefectures and cities should ensure that relevant funds (including provincial financial poverty alleviation funds) reach poverty-stricken counties within 1 month after the national poverty alleviation funds arrive in the province. County Finance Bureau shall cooperate with relevant departments to arrange project funds in full and on time according to the progress of the project. The central and provincial special poverty alleviation loans should ensure that the project funds are in place in time in accordance with relevant regulations. Fourteenth technical training fees are specially arranged from the financial poverty alleviation funds, and are managed by special accounts, special accounts and special personnel. Training should follow the principle of "whoever lends money, who trains, what to do and what to learn", pay attention to practicality, practicality and effectiveness, pay attention to improving the comprehensive quality of poor farmers, and ensure the benefits of poverty alleviation projects. Fifteenth provincial finance subsidies for the use of special loans for poverty alleviation projects and poverty alleviation loan projects of commercial banks in poverty-stricken counties determined by the state. The discount should focus on the planting and breeding projects and related projects in poor villages. The discount interest funds shall be fixed, managed by the special account of the Provincial Poverty Alleviation and Development Office, and specifically organized and implemented. Sixteenth poverty alleviation and development offices at all levels, fund management departments and rural economic organizations should set up files for existing poverty alleviation projects and implement follow-up management. Establish and improve the post responsibility system for poverty alleviation projects. The project implementation unit shall designate the person in charge of the project and sign a letter of responsibility with the fund management department. The project examination and approval unit should clarify the examination and approval authority, so that whoever approves is responsible. Seventeenth the establishment of comprehensive assessment indicators, the implementation of target management. Comprehensive evaluation of the investment, use, benefit and recovery of poverty alleviation funds. The main assessment indicators include: capital profit and tax rate, capital recovery rate, overdue payment rate, number of people with food and clothing, per capita net income of farmers, etc. Through the assessment of indicators, we will strive to improve the efficiency of the use of funds. Eighteenth financial poverty alleviation funds shall not be used for the following expenditures: (1) administrative institutions and personnel expenditures; (2) various bonuses, allowances and welfare subsidies; (three) to make up for the losses of enterprises; (four) the construction of buildings, halls, museums and offices; (5) all kinds of working capital; (6) make up the budget expenditure gap; (seven) large and medium-sized infrastructure projects; (8) buying a car, etc. Nineteenth strictly implement the preferential loan interest rate policy of the central poverty alleviation special loan, no interest rate increase, no penalty interest, and a reasonable loan term; Do not deduct the loan interest, advance the risk deposit, and use the new loan to offset the old loan; Poverty alleviation loans are not allowed to be used for administrative expenses, stock speculation and bond speculation. Loans to poor households are mainly credit loans, and annual interest is charged for aquaculture projects; For processing industry loans with agricultural and sideline products as raw materials, the guarantee conditions should be appropriately relaxed to reduce the proportion of its own funds. Article 20 According to the relevant regulations, a certain proportion of project preparation expenses can be arranged from the financial poverty alleviation funds, which will be mastered by the poverty alleviation and development office at the same level and used for the screening, inspection, follow-up inspection, special audit and provision of necessary working conditions of poverty alleviation projects. The collection and management of poverty alleviation funds are still carried out according to relevant documents. Relevant local departments shall not charge fees for poverty alleviation projects in any form or for any reason. Twenty-first audit departments at all levels shall, in accordance with relevant laws and regulations, conduct special audits on the use of poverty alleviation funds, especially the audit institutions in poverty-stricken counties shall take the audit of poverty alleviation funds as an important work and incorporate it into their daily work to form a system. Those who misuse, default or misappropriate poverty alleviation funds must be fully recovered, and the economic responsibility of the relevant departments and the legal responsibility of the relevant responsible persons shall be investigated according to law. Anyone who misappropriates poverty alleviation funds shall be investigated for criminal responsibility according to law. Poverty alleviation and development offices and fund management departments at all levels should actively cooperate with the audit department to carry out their work. Twenty-second leading groups for poverty alleviation and development at all levels shall organize poverty alleviation fund management departments at all levels to regularly check the use of poverty alleviation funds. At the same time, local people's governments at all levels should organize relevant sectors of society to strengthen supervision, combine administrative supervision, mass supervision and public opinion supervision, and ensure that poverty alleviation funds are earmarked according to policies and regulations, and are in place in full and on time. Article 23 The administrative offices of various regions and the people's governments of prefectures and cities may, in accordance with these rules and in light of local conditions, formulate specific implementation measures and report them to the provincial leading group for poverty alleviation and development for the record.

Fourth, ask how to get poverty alleviation funds. How to arrange it

Article 1 In order to manage and make good use of the national and provincial poverty alleviation funds and improve the efficiency in the use of funds, according to the spirit of document No.24 issued by the State Council [1997] and the actual situation in our province, a detailed list of funds is formulated. The provincial people's government will arrange a unified team to be specifically responsible for organizing relevant departments and regions to implement planning and project weaving projects, and will be responsible for checking and supervising that all funds are in place in full and on time. Article 3 Poverty alleviation funds refer to financial poverty alleviation funds and credit poverty alleviation funds specially arranged by the central and provincial governments to solve the social and economic development of the rural poor. Financial poverty alleviation funds include funds arranged by the central and provincial governments to support the development of underdeveloped areas, new disaster relief funds and special poverty alleviation projects of the provincial agricultural development fund. Credit funds for poverty alleviation include central and provincial poverty alleviation committees, old liberated areas, and work-for-poverty relief projects. The special funds for ethnic minority committees are mainly used for 16 ethnic minority committees and financial departments in the province. The special focus of the old liberated areas is 17 poverty-stricken counties and key old districts and counties, mainly used by the old liberated areas office and the financial department. Work-for-relief projects are mainly used in Chengbu, Guidong and Rucheng counties, mainly by the Planning Commission and the financial department. Special poverty alleviation projects (including special poverty-stricken villages, training fees and special poverty alleviation projects of agricultural development funds) are mainly used in 3 1 poverty-stricken counties in the province, and the administrative departments are responsible for them. Article 5 The scope of support of poverty alleviation loans. The central poverty alleviation special loan is mainly used for 10 national poverty-stricken counties, and is mainly used by the Agricultural Development Bank and the Poverty Alleviation and Development Office. Provincial special poverty alleviation loans are mainly used for 2 1 poor counties, and the Agricultural Bank and the Poverty Alleviation Office are mainly responsible for proper care. Article 6 The principle of "stable base, moderate adjustment and outstanding benefits" shall be adhered to in the allocation of poverty alleviation funds. That is, determine the poverty level of the total annual funds and arrange 20% of the funds. Specific by the relevant fund management departments put forward preliminary opinions, the provincial poverty alleviation and development office summary balance, put forward a unified distribution plan, submitted to the provincial poverty alleviation and development leading group for approval, submitted to the Ministry and the state people's government. Article 8 It is necessary and possible to increase investment in poverty alleviation. The poverty alleviation funds invested in poverty-stricken counties at all levels in the province should reach 40% of the national poverty alleviation funds, and the poverty alleviation funds at the county and county levels should reach more than 10% of the national investment funds. Poverty-stricken areas should raise funds in the spirit of self-reliance and hard struggle, and the arrangement of active poverty alleviation funds must adhere to village by village, giving priority to poor households. Pay attention to practical technical training in infrastructure construction. Township water conservancy, transportation and other infrastructure construction; The central poverty alleviation loan should allocate more than 70% of the funds to solve the problem of food and clothing for the masses, and more than 50% should be allocated to poor villages; Provincial poverty alleviation discount projects increase production and income. Where the above requirements cannot be met, the reduced funds will be arranged separately. Tenth the use of poverty alleviation funds to implement project management, the establishment of poverty alleviation project library. Poverty alleviation projects should be planned, demonstrated and screened by the administrative departments of counties (cities, districts) under the unified leadership of the people's governments of counties (cities, districts). In accordance with the principle of "unified planning, unified evaluation, one-time approval, annual implementation and phased investment", it will be included in the project library after being approved by the leading group for poverty alleviation and development at the county and prefecture levels. The use of special loans for poverty alleviation projects, the tenth provincial leading group for poverty alleviation and development examines and approves poverty alleviation projects, mainly to examine whether the overall investment and focus of the project are accurate, whether the industrial layout is reasonable, whether the poverty alleviation funds are implemented from village to household, and whether the poor households really benefit. The specific organizational form of project implementation should be adapted to local conditions. Article 11 Application and examination and approval of poverty alleviation projects (1) Financial poverty alleviation funds, special projects of the Ethnic Affairs Commission and special projects of the old liberated areas shall be applied by the project unit, submitted to the Provincial Ethnic Affairs Commission and the Old Liberated Areas Office for examination and approval by the provincial leading group for poverty alleviation and development, jointly examined and approved by the Provincial Department of Finance, and copied to the Provincial Poverty Alleviation and Development Office. (II) Work-for-work poverty alleviation projects, the county (city, district) Planning Commission shall, jointly with transportation, water conservancy and other departments, prepare the project plan, which shall be submitted to the Provincial Planning Commission after the preliminary examination by the prefectural and municipal planning commissions, approved by the provincial leading group for poverty alleviation and development, jointly issued by the Provincial Planning Commission and the Provincial Department of Finance, and copied to the provincial poverty alleviation and development office. (III) The central poverty alleviation loan project, the poverty alleviation and development office of the county (city, district) draws up the project plan in the project library, which is demonstrated and evaluated by the Agricultural Development Bank of the county (city, district) and submitted to the leading group for poverty alleviation and development of the county (city, district) for review. After screening and examination, the county (city, district) poverty alleviation office and the county agricultural development bank jointly reported to the state leading group for poverty alleviation and development and the agricultural development bank. The Provincial Agricultural Development Bank shall negotiate with the Provincial Poverty Alleviation and Development Office to select the approved projects. To recover the loan project by the county (city, district) Agricultural Development Bank and the county (city, district) Poverty Alleviation and Development Office submitted to the Provincial Agricultural Development Bank for approval before implementation. (IV) Provincial poverty alleviation special loan projects, the county (city, district) poverty alleviation and development office in the local poverty alleviation project library to develop the year to support the project recommended to the county (city, district) Agricultural Bank. County (city, district) Agricultural Bank of China shall, after evaluating, demonstrating and signing opinions on the project, report to the State Agricultural Bank and the Poverty Alleviation and Development Office. After screening and examination by prefecture and city, it shall be examined and approved by prefectural and state agricultural banks, and organized and implemented by county (city, district) agricultural banks, and the project shall be reported to the provincial competent department for the record; Projects with loans of more than RMB 6,543.8+0,000 (including RMB 6,543.8+0,000) shall be submitted to the Provincial Agricultural Bank and the Provincial Poverty Alleviation and Development Office for approval. The relevant fund management departments shall, before the end of 10 every year, put forward the project intention for the next year according to 150% of the poverty alleviation fund plan of that year. Twelfth poverty alleviation project plan once issued, should be strictly in accordance with the requirements of the organization and implementation. If it is really necessary to change the project due to special circumstances, it must be reported to the provincial poverty alleviation and development office for approval before adjustment. No unit or individual may change the project plan without authorization. Thirteenth financial poverty alleviation funds to implement special account management, closed operation. The financial departments of poverty-stricken counties should set up special accounts to account for all kinds of financial poverty alleviation funds. Financial poverty alleviation funds should be directly allocated to special accounts. The financial departments of provinces, prefectures and cities should ensure that relevant funds (including provincial financial poverty alleviation funds) reach poverty-stricken counties within 1 month after the national poverty alleviation funds arrive in the province. County Finance Bureau shall cooperate with relevant departments to arrange project funds in full and on time according to the progress of the project. The central and provincial special poverty alleviation loans should ensure that the project funds are in place in time in accordance with relevant regulations. Fourteenth technical training fees are specially arranged from the financial poverty alleviation funds, and are managed by special accounts, special accounts and special personnel. Training should follow the principle of "whoever lends money, who trains, what to do and what to learn", pay attention to practicality, practicality and effectiveness, pay attention to improving the comprehensive quality of poor farmers, and ensure the benefits of poverty alleviation projects. Fifteenth provincial finance subsidies for the use of special loans for poverty alleviation projects and poverty alleviation loan projects of commercial banks in poverty-stricken counties determined by the state. The discount should focus on the planting and breeding projects and related projects in poor villages. The discount interest funds shall be fixed, managed by the special account of the Provincial Poverty Alleviation and Development Office, and specifically organized and implemented. Sixteenth poverty alleviation and development offices at all levels, fund management departments and rural economic organizations should set up files for existing poverty alleviation projects and implement follow-up management. Establish and improve the post responsibility system for poverty alleviation projects. The project implementation unit shall designate the person in charge of the project and sign a letter of responsibility with the fund management department. The project examination and approval unit should clarify the examination and approval authority, so that whoever approves is responsible. Seventeenth the establishment of comprehensive assessment indicators, the implementation of target management. Comprehensive evaluation of the investment, use, benefit and recovery of poverty alleviation funds. The main assessment indicators include: capital profit and tax rate, capital recovery rate, overdue payment rate, number of people with food and clothing, per capita net income of farmers, etc. Through the assessment of indicators, we will strive to improve the efficiency of the use of funds. Eighteenth financial poverty alleviation funds shall not be used for the following expenditures: (1) administrative institutions and personnel expenditures; (2) various bonuses, allowances and welfare subsidies; (three) to make up for the losses of enterprises; (four) the construction of buildings, halls, museums and offices; (5) all kinds of working capital; (6) make up the budget expenditure gap; (seven) large and medium-sized infrastructure projects; (8) buying a car, etc. Nineteenth strictly implement the preferential loan interest rate policy of the central poverty alleviation special loan, no interest rate increase, no penalty interest, and a reasonable loan term; Do not deduct the loan interest, advance the risk deposit, and use the new loan to offset the old loan; Poverty alleviation loans are not allowed to be used for administrative expenses, stock speculation and bond speculation. Loans to poor households are mainly credit loans, and annual interest is charged for aquaculture projects; For processing industry loans with agricultural and sideline products as raw materials, the guarantee conditions should be appropriately relaxed to reduce the proportion of its own funds. Article 20 According to the relevant regulations, a certain proportion of project preparation expenses can be arranged from the financial poverty alleviation funds, which will be mastered by the poverty alleviation and development office at the same level and used for the screening, inspection, follow-up inspection, special audit and provision of necessary working conditions of poverty alleviation projects. The collection and management of poverty alleviation funds are still carried out according to relevant documents. Relevant local departments shall not charge fees for poverty alleviation projects in any form or for any reason. Twenty-first audit departments at all levels shall, in accordance with relevant laws and regulations, conduct special audits on the use of poverty alleviation funds. In particular, the audit institutions in poverty-stricken counties should take the audit of poverty alleviation funds as an important work, incorporate it into their daily work, and form a system. Those who misuse, default or misappropriate poverty alleviation funds must be fully recovered, and the economic responsibility of the relevant departments and the legal responsibility of the relevant responsible persons shall be investigated according to law. Anyone who misappropriates poverty alleviation funds shall be investigated for criminal responsibility according to law. Poverty alleviation and development offices and fund management departments at all levels should actively cooperate with the audit department to carry out their work. Twenty-second leading groups for poverty alleviation and development at all levels shall organize poverty alleviation fund management departments at all levels to regularly check the use of poverty alleviation funds. At the same time, local people's governments at all levels should organize relevant sectors of society to strengthen supervision, combine administrative supervision, mass supervision and public opinion supervision, and ensure that poverty alleviation funds are earmarked according to policies and regulations, and are in place in full and on time. Article 23 The administrative offices of various regions and the people's governments of prefectures and cities may, in accordance with these rules and in light of local conditions, formulate specific implementation measures and report them to the provincial leading group for poverty alleviation and development for the record.