I. Definition and classification of surplus funds carried forward
Carry-over funds refer to the funds that have not been implemented at the end of the fiscal appropriation budget expenditure year, or have not been implemented for some reason, and need to be used according to the original purpose in the next year. Balance funds refer to the remaining funds that have not been allocated after the end of the project implementation cycle, the completion of the project objectives or the termination of the project for some reason. The management and use of these two types of funds should follow certain principles and regulations.
Two. Principles for the use of surplus funds carried forward
The following principles should be followed in the use of surplus funds: First, the principle of compliance, the use of funds must comply with the provisions of national laws and regulations and financial system; Second, the principle of efficiency, the use of funds should pursue the maximization of efficiency and avoid waste and loss; Third, the principle of transparency, the use of funds should be open and transparent, and accept social supervision.
Three, the scope and procedures for the use of carry-over funds.
The use scope of the balance funds carried forward mainly includes: unfinished original projects, other projects related to the original projects and approved new projects. Application procedures include: budget declaration, approval, implementation, supervision and other links. Budget declaration needs to clarify the purpose, amount and use of funds; The approval process should be strictly controlled to ensure that the use of funds meets the requirements; It is necessary to strengthen supervision in the implementation to ensure the compliance and effectiveness of the use of funds; In the supervision link, it is necessary to regularly check and audit the use of funds to prevent illegal use.
Four, promote the supervision and management of surplus funds
In order to ensure the compliance and effectiveness of the use of carry-over surplus funds, supervision and management should be strengthened. On the one hand, establish and improve the internal control mechanism, clarify the responsibilities and powers of various departments, and strengthen internal supervision and control; On the other hand, strengthen external supervision, accept the inspection and audit of auditing and supervision departments, find problems in time and correct them.
To sum up:
It is of great significance to formulate and implement the management measures for the use of surplus funds carried forward, to standardize the use of fiscal funds carried forward and surplus, and to improve the efficiency of fiscal funds use. In the process of use, we should strictly follow the relevant principles and regulations to ensure the compliance and effectiveness of the use of funds. At the same time, strengthen supervision and management to prevent illegal use and ensure the safe and effective use of financial funds.
Legal basis:
Budget Law of the People's Republic of China
Article 45 provides that:
The last year's balance of government budgets at all levels shall be carried forward or supplemented to the budget stabilization fund in the next year; Carry-over funds from general public budgets at all levels are used for the next year's carry-over expenditure; The funds carried forward from the budgets of government funds at all levels shall continue to be used in the next year in accordance with the provisions of the State Council; If the carried-over funds cannot be reduced after being carried over to the next year within the specified purposes, they shall be managed as surplus funds.
Regulations on the Implementation of the Budget Law of the People's Republic of China
Article 62 provides that:
Governments at all levels shall carry forward the last year's budget and balance funds, which shall be used to carry forward or supplement the next year's budget stabilization fund; The carry-over funds from general public budgets at all levels shall be used for the carry-over expenditure of the next year; The funds carried forward from the budgets of government funds at all levels shall continue to be used in the next year in accordance with the provisions of the State Council; All levels of state-owned capital operating budget carry-over funds, should be used in the next year in accordance with the provisions of the State Council.
Regulations on penalties and sanctions for financial violations
Those who violate the provisions on the use of the carried-over surplus funds will be punished and sanctioned according to law to ensure the compliance and safety of financial funds.