Chapter I General Provisions Article 1 In order to strengthen the financial management of Gacha Village, protect the legitimate rights and interests of owners and operators of collective economy, improve the efficiency of the use of collective funds, promote the economic development of rural and pastoral areas, and maintain social stability, these regulations are formulated in accordance with the relevant laws and regulations of the state and the actual situation of the autonomous region. Article 2 The financial management of Gacha Village as mentioned in these Regulations includes the financial management of Gacha Village and its collective economic organizations. Article 3 The financial management of Gacha Village shall abide by the relevant laws and regulations, adhere to the principle of living within our means and running the cause diligently, and implement the system of planned management, democratic financial management and financial disclosure.

The financial autonomy of Gacha Village is protected by law, and no unit or individual may illegally interfere.

It is forbidden to occupy, privately divide, transfer, intercept or misappropriate the funds and property of Gacha Village. Fourth people's governments at or above the county level shall be responsible for the guidance and supervision of the financial management of Gacha Village within their respective administrative areas. Its main responsibilities are:

(a) to publicize and implement the laws and regulations on financial management in Gacha Village;

(two) to guide and supervise the financial management of Gacha Village;

(three) to guide Gacha Village to formulate internal financial management system;

(four) to conduct business training, assessment and qualification examination for accounting personnel in Gacha Village;

(five) investigate and deal with Gacha village in violation of financial management laws and regulations.

Sumu Township People's Government is responsible for the financial management of Gacha Village within its administrative area, and its daily guidance and supervision are the responsibility of Sumu Township Agriculture and Animal Husbandry Management Organization. Seven sages, Sumu Township People's Government shall strengthen the construction of grass-roots agricultural and animal husbandry management institutions and support them to perform their duties according to law.

Financial departments at all levels shall, in accordance with the provisions of relevant laws and regulations, guide and supervise the financial management of Gacha Village. Chapter II Management of Financial Plans Article 5 Gacha Village shall prepare an annual financial plan. The financial plan mainly includes:

(a) the annual financial revenue and expenditure;

(2) purchasing fixed assets;

(3) Investment in capital construction and resource development;

(four) to invest in the establishment of collective enterprises and institutions;

(five) the extraction and use of retention fees and compulsory labor and labor accumulation workers;

(6) Income distribution. Article 6 The preparation and adjustment of Gacha Village's financial plan shall be discussed and adopted by Gacha Village Assembly and reported to Sumu Township Agriculture and Animal Husbandry Management Agency for the record. Article 7 The following matters in Gacha Village shall be passed by the Gacha villagers' meeting and reported to the agriculture and animal husbandry management institution of Sumu Township for the record:

(a) the annual financial revenue and expenditure plan;

(two) the main production and construction project contracting methods and contracting indicators;

(3) Raising funds;

(4) the budget of farmers and herdsmen;

(five) investment and expenditure projects of more than 5000 yuan;

(six) Gacha village cadres' remuneration and bonuses;

(seven) the determination and payment of the amount of collective welfare funds;

(eight) the use of land compensation fees levied and requisitioned by the state;

(nine) auction collectively owned barren hills, gullies, hills and beaches (including wasteland, slopes, sand and water, the same below);

(ten) to provide a guarantee for the unit or individual with the funds and property of Gacha Village;

(eleven) the issuance, use and recovery of various funds allocated by the state and low interest and interest-free loans;

(twelve) other major financial matters. Chapter III Fund Management Article 8 Gacha Village funds include:

(1) primitive accumulation;

(2) retained earnings;

(3) Contract income;

(4) Direct operating income;

(five) rental income of assets and facilities;

(six) the profit income of domestic and foreign investment;

(seven) income from investment in enterprises of various natures;

(eight) compensation income from land expropriation and requisition by the state;

(nine) the income from the sale of collective assets;

(ten) the income of labor accumulation workers and compulsory workers;

(eleven) social expenditure funds for agriculture, animal husbandry and rural pastoral areas extracted from the after-tax profits of township enterprises;

(twelve) funds allocated by the relevant state units;

(thirteen) borrowing funds and foreign investment and donation;

(14) Other income. Ninth Gacha Village set up financial accounts to collect funds. The money must be handled by accounting personnel, and the receipt should be uniformly printed by the county agriculture and animal husbandry management department. The money should have complete procedures and legal documents. All income and expenditure should be recorded in a timely manner, and no small coffers, public funds, multiple accounts and cash should be kept privately. Non-cashier personnel shall not keep cash. Tenth Gacha village finance to establish and improve the financial expenditure examination and approval system, strict examination and approval procedures, the expenditure by the financial person in charge of examination and approval according to the financial system. Article 11 Gacha Village implements a system for the management and use of special funds for agriculture and animal husbandry. The state's investment in farmland and pasture capital construction, comprehensive development of agriculture and animal husbandry, technology popularization of agriculture and animal husbandry, poverty alleviation and development, and machinery renewal of agriculture and animal husbandry, as well as private relief funds, shall be earmarked according to regulations and shall not be used for other purposes. Twelfth Gacha village shall not borrow funds at high interest rates. Gacha Village borrows more than 6,543,800 yuan and lends more than 5,000 yuan, which must be discussed and approved by Gacha Village Assembly; Borrowing funds of less than 654.38+00000 yuan, and borrowing funds of more than 5000 yuan within 500 yuan shall be examined and approved by the democratic financial management team.

Gacha Village shall pay all kinds of payables on schedule; Units, farmers, herdsmen and individuals who are in arrears with collective debts should instruct the responsible person or special person to pay off the debts and collect them, and repay them within a time limit. Those in arrears shall be recovered according to law.

The reduction and exemption of bad debts owed to Gacha Village shall be audited by the democratic financial management team, discussed and passed by Gacha villagers' assembly, and reported to Sumu township agriculture and animal husbandry management institutions for the record.