Special funds are used for provincial development expenditures and special transfer payments to cities and counties (cities) with districts, excluding business funds required for the normal operation and daily functions of provincial departments. Article 3 These Measures shall apply to the establishment, adjustment, cancellation, implementation, performance management and supervision of special funds.
The central financial special subsidy funds shall be managed in accordance with the provisions of these measures. Unless otherwise stipulated by the state, such provisions shall prevail. Article 4 The management of special funds shall follow the principles of legal establishment, clear rights and responsibilities, standardized procedures, openness and transparency, performance first and full supervision. Article 5 Any unit or individual has the right to complain, report and accuse violations of laws and regulations in the management of special fund revenue and expenditure. Chapter II Establishment, Adjustment and Cancellation Article 6 Special funds shall be established in accordance with laws, regulations, rules or relevant provisions of this province, which is in line with the direction of public financial investment and mainly meets the needs of the government to provide public goods and services.
Special funds with similar performance objectives or similar use of funds shall not be set up repeatedly. Article 7 The establishment of special funds shall be applied by the provincial competent business department, and shall be submitted to the provincial people's government for examination and approval after being audited by the provincial finance department; Or by the provincial finance department to apply, the provincial people's government for approval. Article 8 When applying for the establishment of special funds, the applicant shall provide budget performance targets and feasibility study reports, and carry out pre-performance evaluation of major special funds in accordance with regulations. The provincial financial department shall, jointly with the provincial competent department, demonstrate the necessity, feasibility, fund scale and performance target of the establishment of special funds.
The provincial finance department can listen to the public's opinions on the establishment of special funds by organizing hearings and soliciting public opinions. Ninth special funds to implement list management. The provincial finance department announces the annual list of special funds to the public every year, except those involving state secrets that cannot be disclosed according to law. Article 10 If the special transfer payment arranged by the central government needs matching funds arranged at the provincial level, the provincial financial department shall arrange it according to the regulations. The provincial competent business department shall submit a written application to the provincial financial department and provide relevant documents.
When the province arranges special transfer payments for cities and counties, it shall not require cities and counties to bear matching funds, except for matters that should be borne by the provincial, city and county governments in accordance with national and provincial regulations. Eleventh after the approval of the establishment of special funds, the provincial finance department shall, jointly with the provincial competent department, formulate a special fund management system. The management system should include the basis for the establishment of special funds, the use of funds, the scope of use, management responsibilities, the implementation period, distribution methods, expenditure management, examination and approval procedures, performance management, supervision and inspection and accountability. Twelfth special funds should be clear about the implementation period, the implementation period is generally not more than 5 years. Where laws and regulations provide otherwise, such provisions shall prevail.
If it is necessary to arrange special funds after the expiration of the implementation period, it shall re-apply for establishment in accordance with the establishment procedures. Thirteenth special funds need to be adjusted during the implementation period, a written application shall be submitted by the provincial competent business department, which shall be submitted to the provincial people's government for approval after being audited by the provincial financial department; After approval, the specific management system shall be revised by the provincial financial department in conjunction with the provincial competent department. Article 14 In case of any of the following circumstances during the implementation of special funds, the provincial financial department shall, jointly with the provincial competent business department, or the provincial financial department shall directly report to the provincial people's government to adjust or cancel the special funds:
(a) the purpose of setting up special funds is meaningless or the specific tasks that need to be completed no longer exist;
(two) the performance of special funds can not meet the main expected goals;
(3) The implementation of special funds is slow and the carry-over scale is large;
(four) the management and use of special funds in violation of laws and regulations, and the circumstances are serious. Chapter III Use and Implementation Article 15 Special funds shall be included in the budget management and allocated in accordance with the relevant provisions on the management of centralized treasury payment. Sixteenth special funds should be earmarked, live within our means, pay attention to guidance and leverage. Seventeenth special funds to implement classified management. Special funds for capital construction investment shall be handled in accordance with capital construction procedures; For government investment funds, implement market-oriented operation; If the government cooperates with social capital, it shall demonstrate the financial affordability in accordance with the relevant provisions of the state and the province, determine the payment mechanism by means of government payment, and give subsidies or financial support for the feasibility gap. Eighteenth special funds can be allocated by factor method, project method and the combination of factor method and project method. Nineteenth provincial finance department in conjunction with the provincial authorities in the provincial people's Congress approved the annual budget within 60 days, issued a special transfer payment to cities and counties. The financial departments of cities and counties should be decomposed and put in place within 30 days after receiving the special transfer payment.
Special funds for natural disasters and other emergencies shall be issued in a timely manner. For special funds for special projects such as fact settlement, the method of pre-allocation and liquidation is generally adopted; If it is really necessary to issue by installments, the number of installments shall be set reasonably.