Article 1 In order to strengthen the management of government funds, further standardize the examination and approval, collection, use and supervision, and protect the legitimate rights and interests of citizens, legal persons and other organizations, according to the Decision of Central the State Council on Resolutely Stopping Arbitrary Charges, Arbitrary Fines and Various Apportionments (Zhong Fa [1990] 16) and the Decision of the State Council on Strengthening the Management of Extrabudgetary Funds (issued by the State Council)

Article 2 The term "government funds" as mentioned in these Measures refers to the special financial funds collected by people's governments at all levels and their subordinate departments from citizens, legal persons and other organizations free of charge to support the construction of specific public infrastructure and the development of public utilities.

Article 3 The central examination and approval system shall be implemented for government funds, and the principle of unified leadership and hierarchical management shall be followed.

Article 4 Government funds are government non-tax revenues, which are fully included in the fiscal budget and managed by "two lines of revenue and expenditure".

Article 5 The financial departments of the people's governments at all levels (hereinafter referred to as the financial departments at all levels) and the departments and units that collect and use government funds shall be responsible for the collection, use, management and supervision of government funds respectively in accordance with the authority prescribed in these Measures.

Sixth financial departments at all levels are the functional departments of government fund management.

The Ministry of Finance is responsible for formulating policies and systems for the collection and use of national government funds, examining and approving, managing and supervising national government funds, preparing draft budgets and final accounts of central government funds, and summarizing draft budgets and final accounts of national government funds.

Local financial departments at all levels shall be responsible for the management and supervision of the collection and use of government funds within their respective administrative areas in accordance with regulations, and prepare the draft budgets and final accounts of government funds at the corresponding levels.

Seventh government fund collection departments and units (hereinafter referred to as the collection agencies) are specifically responsible for the collection of government funds.

Article 8 Departments and units that use government funds (hereinafter referred to as users) shall be responsible for compiling the budgets and final accounts of government funds of their own departments and units.

Article 9 The Ministry of Finance shall, before March 3 1 every year, compile the national catalogue of government-funded projects as of February 3 1 last year, and make it public. The financial departments of the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the provincial governments) shall, in accordance with the provisions of the Ministry of Finance, summarize the government-funded projects implemented in their respective administrative areas as of February 3 1 day of the previous year before April 30 each year, and announce them to the public.

Article 10 The collection, use and management of government funds shall be subject to supervision and inspection by the financial and auditing departments.