If the final accounts after the completion of the project are 1 1.5 million yuan more than the project budget, the Finance Bureau and the town finance office are not at fault, and there is no problem of intercepting special funds; If the final account of the project is less than the project appropriation 1 1.5 million yuan, both the Finance Bureau and the Town Finance Office are at fault. The town finance office does not report the situation to the Finance Bureau when it knows that it has allocated more funds, and the act of not paying more funds in time can be characterized as intercepting special financial funds.

According to Article 6 of the Regulations on Penalties and Punishment for Financial Violations, if a state organ or its staff commits one of the following acts (interception and misappropriation of financial funds) in violation of regulations, it shall be ordered to make corrections, adjust relevant accounting accounts, recover relevant financial funds, and return the illegal income within a time limit. Give a warning or informed criticism to the unit.

Extended data project expenditure budget is an annual project expenditure plan (or special fund expenditure plan) compiled outside the basic expenditure budget. Projects can be divided into capital construction projects, administrative projects and other projects according to their nature. For local governments, the classification of special funds is basically the same as the classification of central project expenditures, but there are differences in the source and use of funds.

The sources of local special funds are mainly budgetary funds, extra-budgetary funds, funds subsidized or allocated by higher authorities, government funds and transfer payment funds arranged by local financial departments; The use of local special funds is mainly the special undertakings such as infrastructure construction and development undertaken by local governments.

Baidu Encyclopedia-Special Financial Funds