Accountability Measures for Violation of the Management Provisions on Collection and Application of Later-period Supporting Funds for Large and Medium Sized Reservoir-induced Immigrants

违反大中型水库移民后期扶持基金征收使用管理规定责任追究办法

Promulgating Institution: Ministry of Supervision; Ministry of Personnel and Ministry of Finance

Document Number: Decree No. 13 of the Ministry of Supervision, Ministry of Personnel and Ministry of Finance

Promulgating Date: 12/25/2007

Effective Date: 12/25/2007

颁布机关: 监察部; 人事部; 财政部

文   号: 监察部、人事部、财政部令第13号

颁布时间: 12/25/2007

实施时间: 12/25/2007

 (Promulgated by Decree No. 13 of the Ministry of Supervision, the Ministry of Personnel and the Ministry of Finance on December 25, 2007 and implemented from the promulgation date)

（2007年12月25日监察部、人事部、财政部令第13号公布自公布之日起施行）

 Article 1  In order to regulate the management work of collection and application of later-period supporting funds for large and medium sized reservoir-induced immigrants (hereinafter referred to as the later-period funds), reinforce financial and economic disciplines, and ensure safe and effective management over collection and application of later-period funds, these Measures are formulated in accordance with the Regulations on the Punishment against the Civil Servants of Administrative Authorities, the Regulations on the Punishment and the Disciplinary Actions against Illegal Fiscal Acts, the Regulations on Land Expropriation Compensation and Resettlement of Immigrants due to Construction of Large and Medium Sized Water Conservancy and Hydropower Engineering, and other relevant laws and administrative provisions. 

    第一条 为了规范大中型水库移民后期扶持基金(以下简称后期扶持基金)征收使用管理工作,严肃财经纪律,确保后期扶持基金征收使用管理的安全有效,根据《行政机关公务员处分条例》、《财政违法行为处罚处分条例》、《大中型水利水电工程建设征地补偿和移民安置条例》及其他有关法律、行政法规,制定本办法。

 Article 2  Where any of the leading persons bearing responsibility and the persons bearing direct liability for an organization's violation of, as well as the individuals violating, the management provisions on collection and application of later-period supporting funds, is among the following persons (collectively, the relevant personnel subject to liability), the person shall be subject to penalties imposed upon by a supervision authority or the authority in charge of their appointment and removal in accordance with its management authority:

(1) A civil servant of an administrative authority; 

(2) Working personnel managed, upon approval, by reference to the Civil Servants Law of the People's Republic of China of a public institution with public affairs management functions as authorized by the laws and provisions;

(3) Working personnel, excluding logistics personnel of an organization authorized by an administrative authority in accordance with the law; and

(4) Personnel appointed by an administrative authority to an enterprise, a public institution, or a social organization. 

The financial department of a people's government at/above county level shall, within the scope of its authority, make decisions about imposing disciplinary actions or punishments against acts violating the management provisions of collection and application of later-period supporting funds in accordance with the law. 

A dispatched agency of the financial department of a people's government at/above provincial level shall, within the scope of its authority, make decisions about imposing disciplinary actions or punishments against acts violating the management provisions of collection and application of later-period supporting funds in accordance with the law.

    第二条 有违反后期扶持基金征收使用管理规定行为的单位,对其负有责任的领导人员和直接责任人员,以及对有违反后期扶持基金征收使用管理规定行为的个人,属于下列人员的(以下统称有关责任人员),由监察机关或者任免机关按照管理权限依法给予处分:

  (一)行政机关公务员;

  (二)法律、法规授权的具有公共事管理职能的事业单位中经批准参照《中华人民共和国公务员法》管理的工作人员;

  (三)行政机关依法委托的组织中除工勤人员以外的工作人员;

  (四)企业、事业单位、社会团体中由行政机关任命的人员。

  县级以上人民政府财政部门在职权范围内,依法对违反后期扶持基金征收使用管理规定的行为作出处理、处罚决定。

  省级以上人民政府财政部门的派出机构,应当在规定职权范围内,依法对违反后期扶持基金征收使用管理规定的行为作出处理、处罚决定。

 Article 3  Where a local people's government, or any of its relevant departments, or the office of financial supervision commissioner of the Ministry of Finance at a local place deduces or exempts the Later-period Supporting Funds without authorization, makes adjustment to the standard of fund collection, or enlarges the scope of deduction for public-sold electricity quantity without authorization, it shall be ordered to make corrections, make adjustment to relevant accounting records, make subsequent collection of funds that should be duly paid, and return gains illegally obtained within specified time limit. Penalty of warning or circulating a notice of criticism shall be imposed upon such organizations while punishments such as warning, punishment of recording demerit, or penalty of recording the act as a serious misconduct shall be imposed upon relevant personnel subject to liability. If the case is serious, punishment by demotion or punishment by dismissal from the position shall be imposed.

    第三条 地方人民政府及其有关部门、财政部驻当地财政监察专员办事处擅自减免后期扶持基金,擅自调整基金征收标准或者扩大社会销售电量扣除范围的,责令改正,调整有关会计账目,补收应当收取的基金,限期退还违法所得。对单位给予警告或者通报批评。对有关责任人员给予警告、记过或者记大过处分;情节严重的,给予降级或者撤职处分。

 Article 4  Where a grid enterprise at the provincial level and any of its personnel fail to declare the actual electricity quantity sold in the last month and the amount of the Later-period Supporting Fund to be duly paid to the office of financial supervision commissioner of the Ministry of Finance at the local place in accordance with the provisions, the enterprise and the person shall be ordered to make corrections. Penalty of warning or circulating a notice of criticism shall be imposed upon the enterprise.

    第四条 省级电网企业及其工作人员未按照规定向财政部驻当地财政监察专员办事处申报上月实际销售电量和应缴纳的后期扶持基金的,责令改正。对单位给予警告或者通报批评。

 Article 5  Where a grid enterprise at the provincial level and any of its personnel fail to timely turn in the full-amount of the Later-period Supporting Funds collected upon authorization, they shall be ordered to make corrections, make adjustment to relevant accounting records, and turn in the funds that should be duly paid. Penalty of warning shall be imposed upon the enterprise; the illegal gains of the enterprise shall be confiscated; the enterprise shall also be subject to a fine not less than 10%, but not more than 30% of the amount of the funds that it fails to turn in. Relevant persons subject to liability shall be subject to a fine of not less than RMB 3,000, but not more than RMB 50,000.

    第五条 省级电网企业及其工作人员未及时按照规定足额上缴代征的后期扶持基金的,责令改正,调整有关会计账目,收缴应当上缴的基金。对单位给予警告,没收违法所得,并处不缴或者少缴基金额10%以上30%以下的罚款;对有关责任人员处3000元以上5万元以下的罚款。

 Article 6  Where a local people's government and one of its relevant departments hold back or misappropriates the Later-period Supporting Funds, they shall be ordered to make a refund and compensation, and to return the gains illegally obtained within specified time limit. Penalty of warning or circulating a notice of criticism shall be imposed upon the organization while penalty of recording the act as a serious misconduct shall be imposed upon relevant personnel subject to liability. If the case is comparatively serious, punishment by demotion or dismissal from the position shall be imposed; if the case is serious, they shall be subject to punishment by dismissal from the office.

    第六条 地方人民政府及其有关部门截留、挪用后期扶持基金的,责令退赔,限期退还违法所得。对单位给予警告或者通报批评。对有关责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分。

 Article 7  Where a grid enterprise at/above the provincial level and any of its personnel holds back or misappropriates the Later-period Supporting Funds, they shall be ordered to make a refund or compensation, and to refund the gains illegally obtained within the specified time limit. They shall also be subject to a fine not more than three times the amount of the fund that they hold back or misappropriate. The enterprise shall be subject to a penalty of warning or circulating a notice of criticism.

    第七条 省级电网企业及其工作人员截留、挪用后期扶持基金的,责令退赔,限期退还违法所得,并处截留、挪用基金额3倍以下的罚款。对单位给予警告或者通报批评。

 Article 8  Where a grid enterprise at/above the provincial level and any of its personnel directly withdraw the service charge from the income made from collecting the Later-period Supporting Fund, they shall be ordered to make corrections, make adjustments to relevant accounting records, and turn in the Later-period Supporting Fund that should be duly paid. The enterprise shall be subject to a penalty of warning or circulating a notice of criticism.

    第八条 省级电网企业及其工作人员从代征的后期扶持基金收入中直接提留代征手续费的,责令改正,调整有关会计账目,收缴应当上缴的后期扶持基金。对单位给予警告或者通报批评。

 Article 9  Where a local financial department, an immigrants' management institution and their working personnel fail to timely appropriate funds in accordance with the annual application plan and specified uses of the Later-period Supporting Funds, they shall be ordered to make corrections, make adjustment to relevant accounting records, and refund the illegal gains within a specified time limit. The organization concerned shall be subject to a penalty of warning or circulating a notice of criticism while penalty of recording the act as a serious misconduct shall be imposed upon relevant personnel subject to liability. If the case is comparatively serious, punishment by demotion or punishment by dismissal from the position shall be imposed thereupon; if the case is serious, punishment by dismissal from the office shall be imposed. 

    第九条 地方财政部门、移民管理机构及其工作人员未按照年度后期扶持基金使用计划和规定用途及时拨付资金的,责令改正,调整有关会计账目,追回有关财政资金,限期退还违法所得。对单位给予警告或者通报批评。对有关责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分。

 Article 10  Where a local financial department or an immigrants management institution fails to prepare the annual revenue and expenditure budget (final account) in accordance with the provisions, or fails to submit the budget (final account) to the authority at the next higher level for record-filing, it shall be ordered to make corrections. The organization shall be subject to a penalty of warning or circulating a notice of criticism while relevant personnel subject to liability shall be subject to a penalty of warning, punishment of recording demerit, or penalty of recording the act as a serious misconduct. If the case is comparatively serious, punishment by demotion shall be imposed; if the case is serious, punishment by dismissal from the position shall be imposed.

    第十条 地方财政部门、移民管理机构未按照规定编制年度后期扶持基金收支预(决)算,或者未将预(决)算报上一级机关备案的,责令改正。对单位给予警告或者通报批评。对有关责任人员给予警告、记过或者记大过处分;情节较重的,给予降级处分;情节严重的,给予撤职处分。

 Article 11  Where an organization that specifically uses or manages the Later-period Supporting Funds and any of its working personnel fails to use the Funds within the application scope and in the supporting ways of the Funds as specified by State provisions, they shall be ordered to make corrections, recover relevant misapplied financial funds, and return the gains illegally obtained within the specified time limit. The organization shall be subject to a penalty of warning or circulating a notice of criticism while relevant personnel that are liable shall be subject to penalty of recording the act as a serious misconduct. If the case is comparatively serious, punishment by demotion or punishment by dismissal from the position shall be imposed; if the case is serious, punishment by dismissal from the office shall be imposed.

    第十一条 具体使用管理后期扶持基金的机构及其工作人员未按照国家规定的使用范围和扶持方式使用后期扶持基金,责令改正,追回有关财政资金,限期退还违法所得。对单位给予警告或者通报批评。对有关责任人员给予记大过处分;情节较重的,给予降级或者撤职处分;情节严重的,给予开除处分。

 Article 12  Where an organization that specifically uses or manages the Later-period Supporting Funds fails to set up account books or accounts for individual immigrants, their family archives or fund payment, it shall be ordered to make corrections within the specified time limit. Penalty of warning, punishment of recording demerit, or penalty of recording the act as a serious misconduct shall be imposed upon relevant personnel subject to liability. If the case is comparatively serious, they shall be subject to punishment by demotion; if the case is serious, they shall be subject to punishment by dismissal from the position.  

    第十二条 具体使用管理后期扶持基金的机构未设立移民个人或者家庭档案和基金发放的账册、账户的,责令限期改正。对有关责任人员给予警告、记过或者记大过处分;情节较重的,给予降级处分;情节严重的,给予撤职处分。

 Article 13  Where a people's government using the Later-period Supporting Funds, fails to submit the report on fund application to the financial department and the immigrants management institution of the people's government at the next higher level in accordance with the relevant provisions, it shall be ordered to make corrections. If the case is serious, it shall be subject to a penalty of warning or circulating a notice of criticism.

    第十三条 使用后期扶持基金的地方人民政府未按有关规定向上级人民政府财政部门和移民管理机构上报基金使用报告的,责令改正;情节严重的,给予警告或者通报批评。

 Article 14  In case the violation of the management provisions on collection and application of the Later-period Supporting Funds is suspected of criminal offense, it shall be transferred to a judicial authority for imposition of criminal liability. 

    第十四条 有违反后期扶持基金征收使用管理规定行为,涉嫌犯罪的,应当移送司法机关依法追究刑事责任。

 Article 15  The Ministry of Supervision, the Ministry of Personnel and the Ministry of Finance shall be responsible for the interpretation of these Measures. 

    第十五条 本办法由监察部、人事部和财政部负责解释。

 Article 16  These Measures shall become effective from the promulgation date. 

    第十六条 本办法自公布之日起施行。