Article 8 The provincial finance department and the competent forestry department shall jointly submit to the Ministry of Finance and the State Forestry Administration the application report of the central financial compensation fund, the forest fire prevention plan, the maintenance plan of forest highway in that year, the use of the central financial compensation fund in the previous year, the summary of the management and protection of key public welfare forests, and the requisition and occupation of key public welfare forest land approved in the previous year.

article 9 after the annual budget of the central financial compensation fund is determined, the Ministry of finance shall allocate it according to the area and average standard of key public welfare forests in all provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, and in accordance with the relevant provisions of the financial treasury management system.

article 1 the financial departments at all levels shall implement special management and separate accounting for the central financial compensation fund. Where centralized treasury payment has been implemented, the disbursement of funds shall be handled in accordance with the relevant provisions of centralized treasury payment; If centralized payment by the state treasury is not implemented, the funds shall be allocated by the county-level financial department or the competent forestry department by means of reimbursement system, so as to ensure that the central financial compensation fund is allocated in full and on time and for special purposes. The financial departments at all levels and the competent forestry departments should establish and improve the allocation, use and management of archives of the central financial compensation fund respectively.

state-owned forestry units and collectives should establish and improve financial management and accounting systems, and carry out separate accounting for the central financial compensation fund.

article 11 the competent forestry authorities shall sign management contracts for key public welfare forests with state-owned forestry units and collectives that undertake management and protection tasks, and state-owned forestry units shall sign management and protection contracts with management personnel and collectives and individuals. The competent forestry authorities shall sign contracts with state-owned forestry units and collectives in a unified format (attached). The content and format of the contract signed by state-owned forestry units, collectives and individuals shall be uniformly formulated by the provincial forestry authorities in consultation with the financial department.

Article 12 State-owned forestry units, collectives and individuals shall fulfill their management and protection obligations in accordance with the provisions of the contract, undertake management and protection responsibilities, and receive the central financial compensation fund according to the performance of the management and protection contract.

Article 13 The financial departments at all levels and the competent forestry departments shall not release funds in pieces at will from the management and protection tasks, nor shall they distribute them equally.

article 14 the Ministry of finance shall reduce the central financial compensation fund according to the requisition and occupation of key public welfare forests reported by all provinces, autonomous regions, municipalities directly under the central government and cities with separate plans. The State Forestry Administration shall inspect the requisition and occupation of forest land by key public welfare forests.