Article 1 In order to strengthen the use and management of the central water conservancy construction fund and standardize the financial behavior in the process of using and managing the central water conservancy construction fund, these measures are formulated in accordance with the spirit of the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds. Article 2 The Central Water Conservancy Construction Fund refers to the government fund specially used for water conservancy construction, which is raised with the approval of the State Council. Article 3 The central water conservancy construction fund shall be included in the central budget management and used for special purposes. The year-end balance can be carried forward to the next year for continued use. Article 4 The central water conservancy construction fund shall implement the financial budget and final accounts system. The format and preparation method of the budget and final accounts of the central water conservancy construction fund shall be formulated separately by the Ministry of Finance. Article 5 The use of the central water conservancy construction fund includes two parts: first, the expenditure for harnessing large rivers and lakes; The second is the expenditure on flood control projects (including emergency flood control expenditure, the same below). Article 6 The expenditure scope of the Central Water Conservancy Construction Fund for the Great Rivers and Lakes Regulation Project is: the Great Rivers and Lakes Regulation Project; Construction of large-scale water conservancy projects; Construction of inter-basin water transfer project; Comprehensive management of the upper reaches of major rivers, dredging of the middle and lower reaches and safe construction of flood storage and detention areas in the basin; Construction of flood control early warning command system; Other key water conservancy projects approved by the State Council. Article 7 The expenditure scope of the Central Water Conservancy Construction Fund for flood control projects is: operation and maintenance of flood control projects such as major rivers, lakes and key reservoirs, flood control and emergency rescue, and water damage repair; Operate and maintain hydrological and communication facilities and repair water damage; Purchase early warning feedback equipment and temporary life-saving equipment in flood storage and detention areas; Subsidies for flood control mobile rescue teams; Necessary flood control scheme modification and publicity; Other expenses that meet the requirements of the Measures for the Administration of the Use of Central Flood Control Funds for Annual Repair and the Interim Measures for the Administration of the Use of Extra Large Flood Control and Drought Relief Subsidies.

Among them, emergency flood control expenditure refers to the expenditure arranged by engineering measures and non-engineering measures that affect flood control safety in the current year within the above scope. Article 8 The central water conservancy construction fund shall not be used for the following expenditures:

(a) projects that should be funded by local water conservancy construction funds;

(2) personnel and institutional expenditures of departments and units;

(3) Other unapproved expenditures. Ninth central water conservancy construction fund allocation, must strictly implement the principle of receiving first and then supporting. The Ministry of Finance shall handle the appropriation procedures in accordance with the Interim Measures for the Budget Management of the Central Water Conservancy Construction Fund. If there is no fund for appropriation, the Ministry of Finance shall not handle it. Article 10 The Central Water Conservancy Construction Fund shall be used for capital construction such as harnessing projects of large rivers and lakes, and shall be implemented in strict accordance with the relevant state regulations on capital construction management. At the beginning of each year, according to the water conservancy construction plan and the situation of the projects under construction and proposed construction, the Ministry of Water Resources puts forward suggestions on the annual fund arrangement plan to the State Planning Commission. After being audited by the State Planning Commission, the investment in water conservancy capital construction within the existing budget is comprehensively balanced and considered as a whole, and incorporated into the capital construction investment plan. The Ministry of Finance shall allocate funds after reviewing the plan for the use of funds determined by the State Planning Commission and conduct financial supervision. Eleventh central water conservancy construction fund for flood control projects, the use and management according to the "Interim Measures" and "Interim Measures" the relevant provisions of the central flood control annual maintenance fund management.

For flood control projects directly under the central government, the Ministry of Water Resources shall apply to the Ministry of Finance for funding, and the Ministry of Finance shall allocate it to the Ministry of Water Resources after examination and approval.

The people's governments of provinces (autonomous regions and municipalities directly under the Central Government) entrust the Finance Department (bureau) and the Water Resources Department (bureau) to apply to the people's governments of the State Council or provinces (autonomous regions and municipalities directly under the Central Government) to jointly apply to the Ministry of Finance and the Ministry of Water Resources for subsidies for national key flood control projects managed by local governments. After the Ministry of Finance and the Ministry of Water Resources negotiate to determine the amount of subsidies, they will be directly allocated to the finance departments (bureaus) of the relevant provinces (autonomous regions and municipalities directly under the Central Government), and the provincial financial departments will negotiate with the Ministry of Water Resources to make specific arrangements for their use. Local financial departments and water conservancy departments should strengthen the management of the use of this part of the funds. After the end of the year, the financial departments (bureaus) and water resources departments (bureaus) of all provinces (autonomous regions and municipalities directly under the Central Government) shall summarize the use of funds and report the use of extra-large flood control and drought relief subsidies of all provinces (autonomous regions and municipalities directly under the Central Government) to the Ministry of Finance and the Ministry of Water Resources. Twelfth the use and management of the central water conservancy construction fund shall be subject to the supervision of the financial, auditing and planning departments. The local offices of the Financial Ombudsman of the Ministry of Finance are responsible for on-site daily supervision. Anyone who intercepts, misappropriates or misappropriates the central water conservancy construction fund shall be punished according to relevant laws and regulations. Article 13 These Measures shall be implemented as of 1997+ 10/0/day. Article 14 The Ministry of Finance shall be responsible for the interpretation of these Measures.