Supplementary Notice of the Ministry of Finance to the Provisions on Adjusting Budgets for Major Civil Science and Technology Projects (Tasks)

财政部关于民口科技重大专项项目（课题）预算调整规定的补充通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Jiao [2012] No. 277

Promulgating Date: 09/04/2012

Effective Date:09/04/2012

颁布机关:财政部

文      号:财教[2012]277号

颁布时间:09/04/2012

实施时间:09/04/2012

To entities that lead and entities that initiate the leadership groups for major civil science and technology projects, relevant ministries and commissions of, and relevant institutions directly under the State Council, financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the Financial Bureau of Xinjiang Production and Construction Corps, and relevant entities,

In 2009, the Ministry of Finance, the Ministry of Science and Technology and the National Development and Reform Commission jointly issued the Interim Measures for the Fund Administration of Major Civil Science and Technology Projects (Cai Jiao [2009] No. 218, hereinafter referred to as “the Interim Measures”). With a view to further strengthening the budgetary administration of major national science and technology projects, in regard to problems existing in the implementation of the Interim Measures, we hereby issue a supplementary notice as follows on the issues concerning the adjustment of central financial budgets for major civil science and technology projects (tasks):

    各民口科技重大专项领导小组组长单位、牵头组织单位,国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,有关单位:

    2009年,财政部、科技部、发展改革委联合印发了《民口科技重大专项资金管理暂行办法》(财教〔2009〕218号,以下简称《暂行办法》)。为进一步加强国家科技重大专项经费管理,针对《暂行办法》执行中存在问题,现就民口科技重大专项项目(课题)中央财政资金预算调整有关事项补充通知如下:

1. Where overall budgets or annual budgets of projects (tasks) are adjusted, the organizing entities shall report such adjustments to the Ministry of Finance for examination and approval in accordance with the prescribed procedures.

       一、项目(课题)总预算、年度预算发生调整,由牵头组织单位按照规定程序报财政部核批。

2. Where budgets of indirect costs of projects (tasks) or budgets of equipment costs or capital construction fees in direct costs of projects are adjusted, the organizing entities shall report such adjustments to the Ministry of Finance for examination and approval in accordance with the prescribed procedures. Where equipment purposes and quantities remain unchanged, and budgets of equipment costs are adjusted and reduced due to changes in market prices or for other reasons, the entities undertaking projects (tasks) shall examine and approve the adjustments and report such adjustments to the organizing entities for record-filing, and the organizing entities shall confirm the adjustments in financial acceptance. Reduced funds may be used for other expenditures of projects (tasks).

       二、项目(课题)间接费用以及直接费用中设备费、基本建设费预算发生调整的,由牵头组织单位按照规定程序报财政部核批。但设备用途和数量不变,因市场价格变化等导致设备费预算调减的,由项目(课题)承担单位审批,报牵头组织单位备案,并由牵头组织单位在财务验收时予以确认。调减的经费可调剂用于项目(课题)其他方面的支出。

3. Where the total amount of overall budgets and annual budgets of projects (tasks) remains unchanged, budget adjustments due to changes in entities undertaking projects (tasks) shall be reported by the organizing entities to the Ministry of Finance for examination and approval in accordance with the prescribed procedures.

       三、项目(课题)总预算、分年度预算总额不变,项目(课题)承担单位变更的预算调整,由牵头组织单位按规定程序报财政部核批。

4. Where the total amount of overall budgets and annual budgets of projects (tasks) remains unchanged, entities undertaking projects (tasks) shall file applications for budget adjustments among project (task) partners, and for budget adjustments due to adding or reducing project (task) partner, and the organizing entities shall examine and approve such adjustments, and report the same to the Ministry of Finance for record-filing.

       四、项目(课题)总预算、分年度预算总额不变,项目(课题)合作单位之间,以及增加或减少项目(课题)合作单位的预算调整,由项目(课题)承担单位提出申请,由牵头组织单位审批,报财政部备案。

5. Where the total amount of overall budgets and annual budgets of projects (tasks) remains unchanged, for adjustments in budgets for material costs, costs of test, analysis and processing, fuel and power costs, traveling expenses, conference expenses, international cooperation and exchange fees, publishing / literature / information dissemination / intellectual property transaction fees, labor costs, expert consulting fees and other costs in direct costs, the project (task) groups shall file applications, which shall be examined and approved by the entities undertaking projects (tasks) and then reported to the organizing entities for the record-filing. The organizing entities shall then confirm such adjustments in financial acceptance.

       五、项目(课题)总预算、分年度预算总额不变,直接费用中材料费、测试化验加工费、燃料动力费、差旅费、会议费、国际合作与交流费、出版/文献/信息传播/知识产权事务费、劳务费、专家咨询费、其他费用预算如需调整,由项目(课题)组提出申请,项目(课题)承担单位审批,报牵头组织单位备案,并由牵头组织单位在财务验收时予以确认。

6. Traveling expenses, conference expenses, international cooperation and exchange fees, labor costs and expert consulting fees in direct costs of projects (tasks) shall not be adjusted and reduced, and these expenses shall be used for other expenditures of projects if they really need to be adjusted and reduced.

       六、项目(课题)直接费用中差旅费、会议费、国际合作与交流费、劳务费、专家咨询费预算不得调增,如需调减,应用于项目(课题)其他方面支出。

7. For items of budget adjustments that need to be reported to the Ministry of Finance for examination and approval, the organizing entities shall submit budget adjustment applications to the Ministry of Finance prior to August 31 of the current year. For items of budget adjustments reported to the organizing entities for examination and approval, the organizing entities shall set forth provisions in light of the actualities.

       七、需报财政部核批的预算调整事项,由牵头组织单位于当年8月31日前将调整预算申请报财政部。报牵头组织单位核批的预算调整事项,由牵头组织单位根据实际情况作出规定。

8. The organizing entities may formulate the implementation rules for budget adjustments in accordance with this Notice and report the rules to the Ministry of Finance for the record-filing.

Ministry of Finance

September 4, 2012

       八、牵头组织单位可按本通知内容，制订预算调整实施细则，并报财政部备案。

    财政部

    2012年9月4日