Administrative Measures for Special Examination Funds Subsidized by the Central Finance to Local Public Finances

中央财政补助地方专项检查经费管理办法

Promulgating Institution:Ministry of Finace

Document Number:Cai Jian [2006] No. 36

Promulgating Date:06/23/2006

Effective Date:06/23/2006

颁布机关:财政部

文      号:财监[2006]39号

颁布时间:06/23/2006

实施时间:06/23/2006

  Article 1   These Measures are formulated with a view to strengthening the use and administration of special examination funds subsidized by the central finance to local public finances and improving the use efficiency of funds.

       第一条  为加强中央财政补助地方专项检查经费的使用和管理,提高资金使用效益,制定本办法。

  Article 2   Special examination funds subsidized by the central finance to local public finances shall, in line with the principles of "openness, fairness and impartiality", be distributed by adopting the factor method, and special attention shall be paid to lean towards economically underdeveloped areas.

       第二条  中央财政补助地方专项检查经费按照“公开、公平、公正”的原则,采用因素法进行分配,并有重点的向经济欠发达地区倾斜。

  Article 3    Special examination funds subsidized by the central finance to local public finances are special funds arranged by the Ministry of Finance for the purpose of supporting and guiding local public finances to carry out their financial supervision and examination work, and shall mainly be used to make up the shortage in the funds for the financial supervision and examination work assigned by the Ministry of Finance to some local public finances and the funds for the financial supervision work carried out by some local public finances themselves. Such funds shall specifically include the following aspects:

(1) the expenses incurred in carrying out the supervision and examination work assigned by the Ministry of Finance, and the expenses incurred in carrying out the special supervision and examination work by local public finances for the purpose of rectifying and improving financial and economic order, ensuing fiscal reform, and promoting fiscal administration.

(2) the expenses incurred in undertaking the cases involving the administration of fiscal funds reflected by the general public through letters or visits that are instructed by the leaders of the State Council and the Ministry of Finance to investigate and deal with.

(3) the expenses incurred in undertaking the business guidance, experience exchange, theory deliberation, work discussion and other work related to local supervision and examination organized and held by the Ministry of Finance.

(4) for western areas and other economically underdeveloped areas, whose information equipment is insufficient due to a short supply of work funds, the expenses incurred in purchasing microcomputers, facsimile machines and other necessary office equipment.

(5) other necessary expenses for supervision and examination work.

       第三条  中央财政补助地方专项检查经费是财政部为支持和指导地方开展财政监督检查工作所安排的专项经费,主要用于弥补部分地方承担财政部布置的财政监督检查工作任务和本地区开展财政监督工作经费不足。具体包括以下几个方面:

    (一)落实财政部布置的监督检查工作任务和本地区开展整顿治理财经秩序,保障财政改革,促进财政管理的专项监督检查工作所发生的相关费用。

    (二)承办国务院领导和财政部领导批示查办的涉及财政资金管理问题的人民来信、来访案件所发生的相关费用。

    (三)承办财政部组织举办的地方监督检查业务指导、经验交流、理论研讨、工作座谈等相关工作所发生的费用。

    (四)西部等经济欠发达地区确因工作经费紧缺、信息设备不足的,可适当用于购置微机、传真机等必要的办公设备。

    (五)监督检查工作必需的其他费用。

  Article 4    Special examination funds subsidized by the central finance to local public finances must be used for its specified purpose only, may not be retained and misappropriated, may not be expanded in scope of application without authorization, and may not be used to grant individual allowances, subsidies and bonuses in any individual name.

       第四条  中央财政补助地方专项检查经费须专款专用,不得截留挪用和擅自扩大使用范围;不得以任何名义用于发放个人津补贴和奖金。

  Article 5    Special examination funds subsidized by the central finance to local public finances shall be administered and used strictly in accordance with the relevant provisions of the Notice on Printing and Distributing "The Administrative Measures for the Funds Earmarked by the Central Finance to Local Public Finances" of the Ministry of Finance (Cai Yu [2000] No.128), and shall be included in annual local budget administration.

       第五条  中央财政补助地方专项检查经费的管理和使用,要严格按照财政部《关于印发〈中央财政对地方专项拨款管理办法〉的通知》(财预[2000]128号)的有关规定执行,并纳入当年地方预算管理。

  Article 6   The Ministry of Finance will make a spot check of the use of "special examination funds subsidized by public finances at the provincial level to local public finances" at the appropriate time, and will penalize those who use subsidized funds in violation of relevant regulations in accordance with prevailing financial and economic laws and regulations.

       第六条  财政部将适时对地方省级“补助地方专项检查经费”使用情况进行抽查,对违反规定使用补助经费的行为将依据现行的财经法律法规处理。

  Article 7    These Measures shall come into effect as of June 23, 2006.

       第七条  本办法自2006年6月23日起执行。

  Article 8   These Measures shall be interpreted by the Ministry of Finance.

       第八条  本办法由财政部负责解释。