Notice of the General Office of Gansu Provincial People's Government on Printing and Distributing the Interim Provisions on Strengthening the Management of Provincial Financial Expenditure

Article 1 After the provincial budget is approved by the provincial people's congress, it has legal effect and must be strictly implemented. In the implementation of the budget, due to special circumstances, it is necessary to increase expenditure or reduce income, so that the total budget expenditure originally approved exceeds the total income, and it must be reported to the Standing Committee of the Provincial People's Congress for approval according to legal procedures. Article 2 The expenditure budgets of provincial departments and units shall adopt the zero-based budgeting method. Personnel funds are determined according to the establishment and standards approved by the state and the province, and adjusted in time according to the capital increase policy promulgated by the province; Official expenditure and business expenditure shall be approved according to the determined standards, and adjusted appropriately with reference to the price level and financial situation; Special funds shall be given priority and examined and approved item by item in accordance with the principle of ensuring key points and giving consideration to general conditions. Article 3 Hotels, guest houses, training centers, consulting centers, newspapers, magazines, social intermediaries, various associations, societies, foundations, research associations, fraternity associations, councils, promotion associations and other social groups and non-governmental organizations, to which provincial departments and units belong, shall not receive financial assistance, except for those that have administrative establishment and perform administrative functions as stipulated by the state and province. Fourth, various forms of celebrations, commemorations, friendships, exhibitions, trade fairs and other activities that are not within the scope of administrative functions, as well as books published by individuals, will not be allocated by the provincial finance. Article 5 All kinds of special funds arranged in the provincial fiscal expenditure budget shall be determined by the competent department and the financial department and used by financial supervision. When allocating funds at the beginning of the year, we should leave room to ensure all kinds of accidents and emergency expenditures in the implementation of the annual budget. All kinds of provincial special funds should generally be put in place before the end of each year 1 1. Unless otherwise specified, other special funds will not be carried forward at the end of the year. 1 1 All kinds of central special projects issued before the end of the year should generally be arranged in the current year's budget; 65438+issued in February, but also try to arrange the implementation in the budget of that year. Article 6 If it is necessary to draw the relevant meeting of the provincial party committee and the provincial government to determine the arrangement of expenditure budget funds in the current year, the departments (units) with funds shall reach an agreement with the Provincial Department of Finance before the meeting, and major issues shall be reported to the competent governor comrades first, and then submitted to the relevant meeting for study and determination according to the opinions after consultation. Seventh provincial departments and units of the capital construction project funds required by the Provincial Planning Commission in the current capital construction budget as a whole to solve. In addition to the arranged projects, the provincial finance will no longer arrange or participate in the new project platter. Eighth provincial departments and units in the application for the use of special funds managed by the Provincial Department of Finance, should be strictly in accordance with the budget level and writing procedures for centralized declaration, and the reasons for the use of funds, planned scale, expected benefits and other matters in detail. The Provincial Department of Finance shall, in accordance with the prescribed examination and approval authority and procedures, make overall arrangements and adjust the special funds arranged by the provincial budget.

Major expenditures that really need to be recovered due to policy factors or special circumstances shall be reported to the Provincial Department of Finance after being audited by the competent department, and arrangements shall be made as far as possible by mobilizing provincial budget expenditures, excess income, reducing expenditures or striving for central support. Ninth provincial reserve funds are mainly used for natural disaster relief and other unforeseen special expenditures in the current budget implementation, and should be used in strict accordance with the relevant provisions, generally not used in the first half of the year. It takes time to allocate funds, and the Provincial Department of Finance puts forward opinions according to the actual situation and reports them to the provincial government for approval. Tenth states and counties within the jurisdiction of the expenditure, by the state and county financial arrangements to solve. If it is really necessary for the province to help solve special problems such as emergency rescue and disaster relief, it shall be officially reported by the local (state, city) administrative office (government) or the financial department, and shall be handled by the Provincial Department of Finance in accordance with the prescribed principles and procedures. In addition, in principle, the application report of any unit or department is not accepted. Eleventh approved additional temporary subsidies or funds, in strict accordance with the provisions of the budget level and account for timely transfer of funds. All kinds of subsidy funds in prefectures and counties are officially notified by the financial departments of prefectures and counties, and are allocated according to budget levels. Twelfth departments (units) budget additional special funds, should be used in strict accordance with the approved purposes. Organize project implementation according to the amount of self-raised funds and financial appropriated funds, and shall not misappropriate normal funds and other special funds. Thirteenth financial departments shall, in conjunction with the competent departments, regularly inspect and supervise the implementation progress and the use of funds for special projects, and promptly correct the problems found. The effect of the use of funds is obvious, and the economic and social benefits are outstanding, which can be appropriately rewarded. The fund gap of project cost overruns caused by poor management will not be compensated. If the project is postponed or fails to meet the expected requirements due to false reporting, misappropriation of special funds or subjective reasons, informed criticism or economic punishment will be given depending on the seriousness of the case. If the circumstances are serious, the special funds shall be recovered or the normal funds shall be deducted accordingly. Those who violate the criminal law shall be handed over to the relevant departments for legal treatment. Article 14 The provincial balance and the financial resources for adjusting the revenue budget in that year were mainly used to make up the recurrent expenditure gap in the budget at the beginning of the year, solve the newly introduced policy income increase and digest the fiscal deficit over the years. Fifteenth the provisions shall come into force as of the date of promulgation. Where the original provincial expenditure management conflicts with these Provisions, these Provisions shall prevail.