Notice of the Ministry of Finance on the Payment of Project Expenditure Funds prior to the Approval of Departmental Budget

财政部关于部门预算批复前支付项目支出资金的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Ku [2009] No.9

Promulgating Date: 01/15/2009

Effective Date:01/15/2009

颁布机关: 财政部

文      号:财库[2009]9号

颁布时间:01/15/2009

实施时间: 01/15/2009

Relevant departments of the Central Committee of Chinese Communist Party, all ministries and commissions of the State Council, all institutions directly under the State Council, People's Armed Police, Xinjiang Production and Construction Corps, General Office of the Standing Committee of the National People's Congress, General Office of the Chinese People's Political Consultative Conference, Supreme People's Court, Supreme People's Procuratorate, relevant people's organizations, and relevant enterprises under the administration of the Central Government,

At the 15th Chairmen's Meeting of the Standing Committee of the 11th National People's Congress, it is confirmed that the Ministry of Finance may appropriate a certain proportion of project expenditure funds in advance prior to the approval of budget by the National People's Congress, and shall implement the approved budget upon the approval. In accordance with the spirit of the Chairmen's meeting, for the purposes of promoting scientific and elaborated management of finance in an all-round way, carefully appropriating project expenditure funds prior to budget approval, facilitating the equalization of the progress of finance expenditure, and enhancing the efficient use of financial funds, relevant issues are hereby notified as follows:

    党中央有关部门,国务院各部委、各直属机构,武警部队,新疆生产建设兵团,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,有关人民团体,有关中央管理企业:

    十一届全国人大常委会第十五次委员长会议同意财政部在全国人民代表大会批准预算之前,预拨一定比例的项目支出资金,在批准之后,按照批准的预算执行。根据委员长会议精神,为全面推进财政科学化、精细化管理,切实做好预算批复前项目支出资金拨付工作,促进财政支出进度均衡化,提高财政资金使用效益,现就有关事项通知如下:

1. For items listed in the next annual departmental budget prior to the approval of the departmental budget, the expenditure plan (exclusive of items for special purpose), in accordance with the project schedule, may be prepared and submitted at approximately 1/4 of the budget control amount of the functional classification of expenditure, and the procedures of fund request may be processed accordingly. When an expenditure plan is submitted, the budget unit, project name, and project budget with respect to the items of payment shall also be provided to the Department of Administration of Departmental Budget and the State Treasury Department under the Ministry of Finance for their reference in reviewing the expenditure plan. Where the monthly plan of project expenditure is not submitted within the given time limit, the monthly plan of project expenditure for the first quarter may be supplemented in accordance with the work progress and the project implementation. After the approval of departmental budget, if the approved project budget is less than the actual amount paid, the payment of funds and financial adjustment shall be handled in a timely manner in strict accordance with the approved project budget.

       一、部门预算批复前,列入新年度部门预算的项目,根据项目进度,可以按支出功能分类科目“一下”预算控制数的1/4左右编报用款计划(不含有特殊要求的项目),办理请款手续。报送用款计划时,同时向财政部部门预算管理司和国库司提供付款项目的预算单位、项目名称、项目预算等情况,供部门预算管理司和国库司审核用款计划时参考。未能在规定时间正常报送项目支出分月用款计划的,可以根据工程实施进度和项目开展情况补报第一季度项目支出分月用款计划。部门预算批复后,批复的项目预算小于实际支付数的,要严格按照批复的项目预算及时办理资金支付和账务调整手续。

2. In accordance with the relevant provisions in the Notice of the Ministry of Finance on Several Issues Concerning the Intensification of the Reform of Centralized Payment of the State Treasury in Units under the Administration of the Central Government (Cai Ku [2007] No. 101), the limits for expenditure plans of year-end surplus funds of the centralized payment of the State Treasury for 2008 shall be granted to each department (unit) respectively in accordance with 50%, 25% and 25% of the total amount of year-end surplus funds in January-March 2009 (where the surplus of an individual budget item of an individual budget unit at the basic level is less than RMB100,000, the total amount is carried over in January). In case the granted limit for expenditure plan of surplus funds is inadequate for actual needs, the budget unit shall apply to the Ministry of Finance for adjustment in a timely manner, and the Ministry of Finance shall adjust and increase the recovery proportion of limit for expenditure plan of year-end surplus funds in accordance with the progress of project implementation.

       二、按照《财政部关于中央单位2008年深化国库集中支付改革若干问题的通知》(财库[2007]101号)有关规定,2009年1-3月将分别按年终结余资金总额的50%、25%、25%(单个基层预算单位的单个预算科目结余不足10万元的,全部于1月份结转)下达各部门(单位)2008年国库集中支付年终结余资金用款计划额度。若下达的结余资金用款计划额度不能满足需要,请预算单位及时向财政部提出调整申请,财政部根据项目实施进度调增年终预算结余资金用款计划额度恢复比例。

3. The budget unit shall practically improve the preparation of project expenditure budget and strengthen the management of implementing project expenditure. It shall make preliminary preparation for project application to improve the quality of project application, elaborate project budget at the beginning of the year in accordance with relevant regulations and procedures on the elaboration of project expenditure budget, specify the expenditures of particular implementation units concerning the project, and ensure budget preparation from budget units at the most basic level. The authenticity, completeness, and accuracy of project budget shall be improved, and the number of items to be adjusted in the course of budget implementation shall be reduced. After the beginning of a budget year, the project shall be organized and implemented as soon as possible, and the implementation of project expenditure shall be practically expedited. In accordance with the requirements as prescribed in the Notice of Ministry of Finance on the Relevant Work of Budget Implementation Progress (Cai Ku [2008] No. 32), the budget unit shall continuously strengthen the administration of budget implementation, conduct fund payment in an orderly manner, expedite budget implementation, and enhance the efficient use of financial funds.

Ministry of Finance

January 15, 2009

       三、预算单位要切实完善项目支出预算编制，加强项目支出执行管理。要做好项目申报前期准备工作，提高项目申报质量;要按照细化项目支出预算的相关规定和程序要求，做好年初项目预算的细化工作，将项目支出切实落实到具体实施单位，做到从最基层预算单位开始编制预算。要提高项目预算的真实性、完整性、准确性，减少预算执行中的调整事项。预算年度开始后，要尽快开展项目的组织实施工作，切实提高项目支出执行进度。要继续按照《财政部关于切实抓好预算执行进度有关工作的通知》（财库[2008]32号）要求，加强预算执行管理，做好资金支付工作，加快预算执行进度，提高财政资金使用效益。

    财政部

    二○○九年一月十五日