Chapter I General Provisions Article 1 In order to strengthen the management of financial funds, standardize the operation procedures of financial funds, clarify the scope of responsibilities, strengthen the supervision and restraint mechanism, and ensure the safe and rational use of financial funds, these Measures are formulated in accordance with the provisions of national laws and regulations and in light of the actual situation of this Municipality. Article 2 The management of financial funds at all levels in this Municipality must abide by these measures. Article 3 The Municipal Finance Bureau shall be responsible for organizing the implementation of these Measures. Chapter II Management of Budget Funds Article 4 Budget funds include budgetary funds and extra-budgetary funds. Article 5 Governments at all levels, departments and units shall strengthen the management of budget funds, strictly implement the budget and financial system, and shall not arbitrarily expand the scope and raise the expenditure standards, use funds strictly according to the expenditure purposes specified in the budget, establish and improve the financial system and accounting system, conduct assessment and supervision according to the standards, and improve the efficiency in the use of funds. Article 6 The financial department implements a democratic financial management system and strictly abides by the principle that major decisions and major funding arrangements are decided by the leading bodies through collective discussion. Article 7 Departments and units with the task of turning over budgetary revenues must, in accordance with the provisions of relevant national laws and regulations, turn over budgetary revenues that should be turned over to the state treasury in accordance with the prescribed budget levels, budget subjects, methods and time limits, and shall not intercept, occupy, misappropriate or default. Eighth revenue and expenditure of administrative fees should be included in the financial budget or extra-budgetary management according to the nature of funds, and two lines of revenue and expenditure management should be implemented. The income of extra-budgetary funds shall be turned over to the financial account at the same level, and the expenditure shall be allocated from the financial account by the financial department at the same level according to the income and expenditure plan of extra-budgetary funds.

The fees charged by various departments and units above 10 yuan are entrusted to the bank for collection, and the tickets are separated; The expenses below 10 yuan will be collected by the unit and turned over to the financial special account within 10 days.

Administrative fees shall be subject to a comprehensive annual review system, and the price, finance and auditing departments at all levels shall jointly review the fees and revenues and expenditures every year, and report the investigation to the competent department at the next higher level. Ninth, the establishment of financial allocation application system.

Each applicant (competent unit) must fill in the budget allocation seal card issued by the financial department in a unified way, and go through the seal formalities in the financial department before being eligible to apply for financial allocation.

To apply for the use of financial budget funds, the fund-using unit must fill in the Budget Application Form uniformly printed by the financial department within the approved budget indicators. In the case that the financial department has not yet approved the unit budget, please fill in the budget application form according to the monthly average of the previous year's budget, affix the seal of the competent leader and the unit, and submit it to the financial department for review and appropriation. Budget application is one of the original vouchers of total budget accounting appropriation. Article 10 The financial department shall follow the following principles when allocating budgetary funds:

(1) Appropriating funds according to the budget, that is, according to the approved annual budget and the plan for using funds, no budgetary, useless plan, over-budget or over-planned appropriation shall be handled, and the purpose of expenditure shall not be changed without authorization.

(2) Allocate funds according to the prescribed budget levels and procedures, that is, according to the user's application, according to the user's budget levels and approved use plans, allocate funds on schedule, and shall not exceed the budget allocation levels.

(three) according to the progress of disbursement, that is, according to the actual progress of the use of funds and the state treasury. Eleventh departments and units of extrabudgetary funds according to the different nature of the implementation of classified management:

(1) Funds and fees earmarked for public * * * projects and social public * * * undertakings, as well as social security funds established by the credibility of the government, shall be paid in full into the financial accounts at the same level, and the expenditures shall be earmarked according to plans and regulations, and shall not be used for other purposes, and the balance of income and expenditure may be carried forward to the next year for special use.

(two) other extrabudgetary funds of various departments and units shall be paid into the financial accounts at the same level, and the finance shall make overall arrangements for expenditures in combination with extrabudgetary funds. Among them, a few extra-budgetary funds with special expenditures can be regularly included in the financial accounts at the same level according to a certain proportion or according to the amount of revenue and expenditure after approval by the financial department.

(three) the balance of other extra-budgetary funds in the financial accounts may be used by the financial department with the approval of the government at the same level. Twelfth departments and units can only set up an extra-budgetary fund expenditure account in one bank. The expenditure account can only accept the expenditure of extra-budgetary funds allocated by the financial department from the financial special account, and be used by departments and units according to the prescribed purposes. Thirteenth departments and units shall, in accordance with the provisions of the preparation of extrabudgetary funds revenue and expenditure plan, and timely submit it to the finance department at the same level.

In the budget revenue and expenditure plan, the special purpose budget revenue and expenditure shall be compiled separately. The expenditure plan should be based on the income plan, so as to prevent the income and expenditure from being out of line, receiving less and paying more or taking funds. Fourteenth final accounts of extrabudgetary funds should be prepared by departments and units in accordance with the requirements of the financial sector after the end of the year, and the final accounts must be complete, accurate and timely submitted. Fifteenth prohibit the transfer of extrabudgetary funds to non-financial institutions management, off-balance-sheet accounts, private "small treasury" and private storage of public funds; It is strictly forbidden to use extra-budgetary funds to engage in unplanned investments such as real estate, engage in trading activities such as stocks and futures, and engage in various forms of high consumption. Chapter III Financial Fund Management