Notice of State Forestry Administration of the People's Republic of China on Implementing the Supplementary Provisions Concerning the Examination and Verification of the Budget of Funds for Going Abroad on Official Business.

国家林业局关于贯彻执行因公出国（境）经费预算审核补充规定的通知

Promulgating Institution:State Forestry Administration

Document Number: Lin Ji Fa〔2009〕No. 40

Promulgating Date: 02/27/2009

Effective Date: 02/27/2009

颁布机关: 国家林业局

文      号: 林计发[2009]40号

颁布时间: 02/27/2009

实施时间: 02/27/2009

To all departments, bureaus and all units directly under State Forestry Administration of the People's Republic of China,

For the purpose of implementing the Provisions on Further Strengthening the Administration of Going Abroad on Official Business (Zhong Ban Fa [2008] No. 9) issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, regulating activities of going abroad on official business, and strengthening the approval and budgetary administration of funds for going abroad on official business, we have formulated the Interim Measures of State Forestry Administration of the People's Republic of China on the Administration of the Budgetary Administration of Funds for Going Abroad on Official Business ( Lin Ji Fa [2008] No. 200), which provides to implement a system of advance examination and verification of funds for going abroad on official business; the approving authorities of funds for going abroad on official business and the approving authorities of tasks shall implement an interactive approval mechanism to control the activities of going abroad on official business from the very sources and firmly prevent the activities of going abroad for tourism with public funds. With a view to strengthening and regulating the examination and verification of the budget of funds for going abroad on official business, we hereby make the supplementary provisions on relevant work for your careful implementation.

    国家林业局各司局、各直属单位:

    为贯彻落实中共中央办公厅、国务院办公厅《关于进一步加强因公出国(境)管理的若干规定》(中办发〔2008〕9号),规范因公出国(境)行为,加强因公出国(境)经费审批及预算管理,我局制定下发了《国家林业局因公出国(境)经费预算管理暂行办法》(林计发〔2008〕200号),其中规定对因公出国(境)的审批实行经费先行审核制度,经费审批部门和任务审批部门实行审批联动,从源头上掌握和控制因公出国(境)活动,坚决制止公款出国(境)旅游行为。为切实加强和规范我局因公出国(境)经费预算审核,现就有关工作作出如下补充规定,请认真贯彻执行。

I. Premises of the examination and verification of the funds for going abroad on official business

(1) All units listed into the department budget. The examination and verification scope of the budget of funds for going abroad on official business shall cover the budget enterprise listed into the department budget which include State Forestry Administration of the People's Republic of China itself and other institutions directly under it, and other project units (hereinafter referred to as "all units") which undertake the tasks of going abroad expressed in the budget arrangement under the central government of This Administration;

(2) Groups going abroad which have been incorporated into the annual visiting plans. The groups going abroad have been listed into the annual visiting plans of their own units in the current year upon the examination and approval by the International Cooperation Department of This Administration;

(3) Funds for going abroad on official business listed into the department budget. The funds for going abroad on official business shall mean all funds incorporated into the department budget except the special fund for going abroad on foreign affairs. The funds for going abroad involved in the horizontal-transferred projects temporarily undertaken by the budget unit shall not fall into the scope of such an examination and verification; and

(4) Funds for going abroad on official business examined and approved in accordance with the department budgetary procedures. All funds for going abroad on official business shall go through the application formalities through the department budget, and shall be examined and approved by the Ministry of Finance after the examination and verification of This Administration. Any unit that fails to file an application for such funds through the department budget, and that has no budget arranged for such funds after the examination and verification of such an application shall be deemed as having no arrangement of tasks of going abroad. Where a budget unit applies for the funds for going abroad arranged by virtue of the extra-budgetary funds, such an application shall not be approved.

       一、出国(境)经费预算审核前提

    (一)纳入部门预算的所有单位。我局因公出国(境)经费预算审核范围为局机关本级和所属事业单位等纳入部门预算的预算单位,以及承担我局中央部门预算安排的明确含有出国(境)任务的项目单位(以下简称“各单位”)。

    (二)出国(境)团组已列入当年出访计划。出国(境)团组已经局国际合作司审批列入当年本单位年度出访计划。

    (三)纳入部门预算的出国(境)经费。出国(境)经费为已纳入部门预算的除外事出国专项经费外的各类经费。预算单位通过横向临时承担项目涉及的出国(境)经费预算不在审核范围之内。

    (四)经部门预算编制程序审核批准的出国(境)经费。所有出国(境)经费应为通过部门预算提出申请,并经我局审核上报经财政部审核批复的经费预算。未通过部门预算提出申请,以及对所提申请经审核后未安排预算的单位均视为无出国(境)任务安排。预算单位用预算外资金安排用于出国(境)经费支出的一律不予批准。

II. Procedures of the examination and verification of the funds for going abroad on official business

(1) Submitting a commitment letter of the funds for going abroad on official business. An unit going abroad shall, together its application for tasks going abroad on official business, a commitment letter of the funds for going abroad on official business (see the Appendix), and fill in and submit the Budgetary Schedule of the Funds for Going Abroad of State Forestry Administration of the People's Republic of China (see the Schedule); and

(2) Examining and verifying the budget of the funds for going abroad. After the Department of the Development Plans and Funds Administration under This Administration, which implement a system of advance examination and verification of funds for going abroad on official business, examine and verify the budgetary funds for going abroad applied for by the unit and the sources thereof, and issue the opinions on examination and verification, the International Cooperation Department under This Administration shall conduct the examination and approval in accordance with relevant provisions of foreign affairs.

       二、出国(境)经费预算审核程序

    (一)上报出国(境)经费预算承诺函。出国(境)单位应随上报局国际合作司的出国(境)任务申请报告,一并上报出国(境)经费预算承诺函(见附件),并填制报送“国家林业局因公出国(境)经费预算明细表”(见附表)。

    (二)审核出国(境)经费预算。局发展计划与资金管理司对因公出国(境)实行经费先行审核制度,对出国(境)申请单位提出的出国(境)经费预算明细和资金来源渠道进行审核,并出具审核意见后,再由局国际合作司按有关外事规定进行审批。

III. Strengthening the internal budgetary examination and verification of the funds for going abroad on official business and the administration of the check-up of such funds

(1) Strengthening the internal budgetary examination and verification of the funds for going abroad. All units shall adhere to the principle of "Making the funds for going abroad guaranteed first, and arranging the tasks going abroad second." All units shall strictly abide by relevant provisions of the Interim Measures of State Forestry Administration of the People's Republic of China on the Administration of the Budgetary Administration of Funds for Going Abroad on Official Business, the Interim Measures of State Forestry Administration of the People's Republic of China on the Administration of the Budgetary Administration of Funds for the Going Abroad on Official Business of Personnel at or Below a Bureau Level (Trial), the Working Mechanism of State Forestry Administration of the People's Republic of China on the Examination and Approval, Examination and Verification and Audit Supervision (Trial) (Ban Wai Zi [2008] No.86), initiatively do a good job in the internal budgetary examination and verification of the funds for going abroad, resolutely cancel the groups inconformity with the expenditure requirements of the funds for going abroad, and voluntarily intensify the budgetary constraint and funds control; and

(2) Further reinforcing the strict administration of the check-off of the funds for going abroad on official business. The financial departments of all units shall strictly examine and verify the funds for going abroad in strict accordance with the fund budget and the Standards and Measures for the Administration of the Expenses of Personnel Going Abroad Temporarily formulated by the Ministry of Finance. It is required to seriously examine and verify the approval documents, the copies of passports and the valid receipts on expenses provided by groups going abroad on official business and conduct the check-off in strict accordance with the person's number, days, visit routes and expense plans of groups going abroad.

       三、加强出国(境)经费预算内部审核和核销管理

    (一)加强出国(境)经费预算内部审核工作。各单位要坚持先落实出国(境)经费预算,再安排出国(境)任务的原则。严格执行《国家林业局因公出国(境)经费预算管理暂行办法》、《国家林业局司局级及以下人员因公出国(境)管理暂行办法(试行)》和《国家林业局因公出国(境)审批、审核和监督审计工作机制(试行)》(办外字〔2008〕86号)等有关规定,主动做好出国(境)经费预算内部审核工作,对不符合出国(境)经费预算支出要求的团组坚决予以取消,自觉强化预算约束和经费控制。

    (二)进一步严格对出国(境)经费核销管理。各单位财务部门应严格根据经费预算和财政部制定的《临时出国人员费用开支和管理办法》审核出国(境)费用。要对因公出国(境)团组提供的出国(境)任务批件、护照复印件及有效费用明细票据进行认真审核,严格按照批准的出国(境)团组人数、天数、出国路线、经费计划等进行核销。

IV. Where Interim Measures of State Forestry Administration of the People's Republic of China on the Administration of the Budgetary Administration of Funds for Going Abroad on Official Business are inconsistent with the above mentions supplementary provisions, This Notice shall prevail. 

The Notice is hereby issued.

Appendix: A Commitment Letter of State Forestry Administration of the People's Republic of China on the Funds for Going Abroad on Official Business

       四、《国家林业局因公出国（境）经费预算管理暂行办法》与上述补充规定不一致的，按本通知执行。

    特此通知。

    附件:国家林业局因公出国（境）经费预算承诺函（略）

February 27, 2009

    二OO九年二月二十七日