Administrative Measures of Inner Mongolia Autonomous Region on Funds for the Ecological Environment Development (for Trial Implementation)

内蒙古自治区生态环境建设资金管理办法（试行）

Promulgating Institution: Department of Finance of Inner Mongolia Autonomous Region

Document Number: Nei Zheng Ban Fa [2001] No. 26

Promulgating Date: 07/13/2001

Effective Date: 07/13/2001

颁布机关: 内蒙古自治区人民政府

文      号: 内政办发[2001]26号

颁布时间: 07/13/2001

实施时间: 07/13/2001

  Article 1    In order to strengthen the use and management of funds for the ecological environment development of Inner Mongolia Autonomous Region, to promote the safety, high-efficiency, and fast operation of funds, and to guarantee the smooth implementation of all ecological environment development projects, these Measures are hereby enacted in accordance with laws and regulations of the state on ecological environment development and current ecological policies related to financial and accounting management for the capital construction.

       第一条  为进一步加强内蒙古自治区生态环境建设资金使用与管理,促进资金安全、高效、快捷运行,保证各项生态环境建设项目工程顺利实施,依据国家有关生态环境建设法律法规及现行基本建设财政财务管理有关政策,制定本办法。

  Article 2    These Measures shall be applicable to funds for capital construction and funds earmarked for construction from national debts within the fiscal budgets for wild woods protection projects, trial projects of returning land for farming to forests and grasslands, projects of controlling sand sources for Beijing and Tianjin, projects of comprehensive control for key ecological environment development, projects of regeneration of natural grassland vegetation and protection, projects of key prevention and control of water and soil reservation, and the Fourth Period Project for building the "Three North" protective forests in this autonomous region arranged by the Central People's Government or local people's governments. Administrative measures on food and subsidies for living expenses for returning land for farming to forests and grasslands and social expenses and subsidies for wild woods protection projects shall be formulated separately.

       第二条  凡是中央和地方安排用于自治区天然林保护工程、退耕还林还草试点工程、京津风沙源治理工程、重点生态环境建设综合治理工程、天然草原植被恢复建设与保护工程、水土保护重点防治工程、“三北”防护林体系建设四期工程的财政预算内基本建设资金和国债专项建设资金,适用于本办法。退耕还林还草粮食、生态补助资金和天然林保护工程社会性支出补助资金管理办法另行制定。

  Article 3    The administrative departments in charge of finance at all levels shall be functional departments in charge of management of funds for the ecological environment development, responsible for sending down, supervision, and management of funds, and participating in the making of overall planning and plans for various projects of ecological environment development.

       第三条  各级财政部门是生态环境建设资金管理的职能部门,负责资金的下达和监督管理,并参与各项生态环境建设工程的总体规划、计划的编制。

  Article 4    Funds for various ecological environment development projects must reach the designated accounts in full in time in strict accordance with development contents as approved by investment plans for the ecological environment development of this autonomous region, and shall not be withheld or embezzled by any locality or department.

       第四条  各类生态环境建设资金,必须严格按照自治区生态环境建设投资计划批准的建设内容使用,确保资金及时、足额到位,任何地区和部门不得挤占、截留和挪用。

  Article 5    Departments in charge of implementation of ecological environment projects and project implementing units shall make efforts to reduce project costs and improve the use effect.

       第五条  生态环境建设各项目实施主管部门和项目实施单位要努力降低工程成本,提高资金使用效益。

  Article 6    The management of funds for the ecological environment development shall be subject to the system of "Three Specialization and One Close".

Opening specialized accounts: bureaus of finance of all Meng leagues, municipalities, banners and counties and departments in charge of implementation of projects shall open specialized accounts for funds for the ecological environment development.

Setting up specialized accounts: the administrative departments in charge of finance shall set up specialized accounts for the ecological environment development to reflect the receipts, allocation, and use of funds. Departments in charge of implementation of projects shall set up specialized accounts for different projects subject to the business accounting in accordance with the current financial and accounting systems for capital construction.

Setting up specialized personnel: the administrative departments in charge of finance at all levels and departments in charge of implementation of projects shall allocate specialized personnel to manage and make business accounting of funds for the ecological environment development.

"One Close": funds for the ecological environment development shall be subject to the closed operations.

       第六条  生态环境建设资金的管理,实行“三专一封闭”制度。即:

    开设专户:各盟市、旗县财政局及各项目实施主管部门开设生态环境建设资金专户。

    设立专帐:财政部门设立生态环境建设资金专帐,反映资金的收入、拨付、使用情况;项目实施主管部门根据不同的项目设立专帐,按照现行的基本建设财务、会计制度进行核算。

    设置专人:各级财政部门及项目实施主管部门要配备专人对生态环境建设资金进行管理和核算。

    一封闭:生态环境建设资金实行封闭运行。

  Article 7    The Department of Finance of this autonomous region shall send down the budgets in accordance with the budget of expenditure for capital construction of ecological environment development projects sent down by the state and the annual investment plan for ecological environment development projects of this autonomous region. Bureaus of finance of all Meng leagues and municipalities shall, according to budgets, allocate funds to specialized accounts for the ecological environment development of the same levels, and notify affiliated financial departments of banners and counties and the project implementing units at the Meng level. Bureaus of finance of banners and counties and project implementing units at the Meng level of project areas shall table plans for use of funds by the month in time, and the administrative departments in charge of finance of Meng leagues and municipalities shall allocate funds to specialized funds for the ecological environment development of banners and counties in time.

       第七条  自治区财政厅根据国家下达的生态环境建设项目基本建设支出预算和自治区年度生态环境建设项目投资计划,下达预算。各盟市财政局按预算及时将资金拨入本级生态环境建设资金专户,并通知所属旗县财政和盟本级项目实施单位。各项目区旗县财政局和盟本级项目实施单位应及时提出分月用款计划,盟市财政部门按照计划及时将资金拨入各旗县生态环境建设资金专户。

  Article 8    Auxiliary funds allocated for the ecological environment development by the local finance shall be brought into specialized funds for the ecological environment development in a unified way for management.

       第八条  地方财政安排的生态环境建设配套资金应统一纳入生态环境建设资金专户进行管理。

  Article 9    The allocation of funds for the ecological environment development shall be subject to the system of rendering accounts. That is, a kind of allocation means in which departments in charge of implementation of projects shall, according to expenses incurred actually by project implementing units and the scheme of projects, apply for drawing funds to the administrative departments in charge of finance, and the administrative departments make remedies by stages.

(1) The administrative department in charge of finance for a project shall pre-allocate 30% of the total fund in accordance with the annual investment plan as the project startup fund of the department in charge of implementation of the project. The proportion of pre-allocation for any key backbone project may be increased appropriately.

(2) The department in charge of implementation of a project shall allocate the project startup fund to the project implementing unit, and fill in the Application Form for Rendering An Account for Fund for the Ecological Environment Development (see Appendix I) according to expenses incurred by the project, and render the account with the administrative department in charge of finance.

(3) The department in charge of implementation of a project, for rendering an account, shall fill in the Application Form for Rendering An Account for Fund for the Ecological Environment Development. For any disperse project with the project amount less than RMB 100,000, in addition to filling in the Application Form for Rendering An Account for Fund for the Ecological Environment Development, the copies of the contract for undertaking a construction project, the schedule report signed by the construction control engineer, receipts, or other original payment vouchers must be attached for applying for rendering the account. For any disperse project with the project amount less than RMB 100,000, the Application Form for Rendering An Account for Fund for the Ecological Environment Development filled by the department in charge of implementation of a project and filled by the project implementing unit shall be submitted for applying for rendering the account. The administrative department in charge of finance shall, after the receipt of application form, examine them and complete the fund allocation.

       第九条  生态环境建设资金的拨付实行报帐制。即:项目实施主管部门根据各项目实施单位实际发生的费用和工程进度,向财政部门请领资金,财政部门分期予以回补的一种拨款方式。

    (一)各项目区财政部门应根据年度投资计划先预拨30%的资金,作为各项目实施主管部门的项目启动资金。对重点骨干工程的资金预拨比例可适当提高。

    (二)各项目实施主管部门应及时将项目启动资金拨付项目实施单位,然后按照工程实际发生的费用填写《生态环境建设资金报帐申请表》(见附件1)〔略。编者注〕,到财政部门请领报帐。

    (三)各项目实施主管部门报帐时,应填写《生态环境建设资金报帐申请表》。其中:单个工程金额在10万元以上的项目,在申请报帐资金时,除填写《生态环境建设资金报帐申请表》外,还必须附有项目工程承包合同、项目监理工程师签字的工程进度报告、发票或其它付款原始凭证的复印件;单个工程金额有10万元以下的零星分散的项目,在申请报帐资金时需填写《生态环境建设资金报帐申请表》,并附送项目实施单位的《生态环境建设资金报帐申请表》的复印件。财政部门收到申请表后予以审核并办理资金拨付。

  Article 10    The administrative departments in charge of finance of project areas, at the time of allocating funds, shall first examine the expenditure of pre-allocated project startup funds, and pay funds exceeding the startup funds.

       第十条  各项目区财政部门办理拨款时,先审核已预拨的项目启动资金的支出情况,再支付超过启动资金部分的款项。

  Article 11    The Application Form for Rendering An Account for Fund for the Ecological Environment Development shall be in duplicate. One is for a bureau of finance of the project area for keeping business records, and one is returned to the applicant unit as the payment listing.

       第十一条  《生态环境建设资金报帐申请表》应一式两份。项目区财政局一份记帐,退申请单位一份,作为支付清单。

  Article 12    The surplus balance of accounts of funds for the ecological environment development of bureaus of finance of project areas, if any at the end of a year, shall be carried forward to the next year for rolling use.

       第十二条  各项目区财政局生态环境建设资金的帐户年末如有余额,结转下年滚动使用。

  Article 13    The line and means for payment of charges for project inspection and control shall be based on the relevant provisions of the state and the contract for construction inspection and control under entrustment.

       第十三条  工程监理费的支付额度和方式应按照国家有关规定和监理委托合同进行。

  Article 14    Expenditure for management of the ecological environment development shall be set up upon approval of the people's governments at the same levels. Expenditure for management shall be mainly used for project examination, checkup for acceptance of projects, audits, etc. Expenditure for management shall be drawn from the auxiliary funds at the same levels according to the proportion no more than 4% of the project investment (1% and 2% for this autonomous region, Meng leagues and municipalities, banners and counties respectively), or may be arranged by the people's governments at the same levels in a unified way, and shall be prohibited from being drawn from the specialized central investment. Expenditure for management of projects shall be managed by the administrative departments in charge of finance at the same levels in separate accounts in centralized means, and be allocated according to different projects.

       第十四条  经同级政府批准设立生态环境建设管理费用。管理费主要用于项目检查、验收和审计等方面的开支。管理费可按不超过项目总投资4%的比例,从同级配套资金中统一提取,其中:自治区、盟市、旗县的提取比例分别为1%、1%和2%,或由同级政府统筹安排,严禁从中央专项投资中提取或支出管理费。项目管理费由同级财政部门集中分帐管理,按项目分配。

  Article 15    For the allocation of fund for a project of ecological environment development, 20% project fund shall be reserved in advance. After the project passes the checkup for acceptance of it, the clearing of fund shall be conducted according to the checkup report.

       第十五条  生态环境建设项目资金的拨付,应预留20%的工程尾款。待工程项目验收合格后,根据验收报告再行清算。

  Article 16    Departments in charge of implementation of projects, as capital construction units, shall strictly execute financial and accounting systems for capital construction, conduct financial management and accounting, and keep various original vouchers and accounting books in good conditions.

       第十六条  各项目实施主管部门为基本建设单位,要严格执行基本建设财务、会计制度,进行财务管理和会计核算,妥善保管各类原始凭证及会计帐簿。

  Article 17    The project of ecological environment development shall be subject to the system of statistical reporting.

(1) The system of monthly report of expenditure (see Appendix II for format of monthly report): the administrative departments in charge of finance at all levels and departments in charge of implementation of projects of banners and counties shall submit the monthly reports of expenditure for the ecological environment development in time. Bureaus of finance of Meng leagues and municipalities shall submit the collected monthly reports of expenditure of the last month to the Department of Finance of this autonomous region before the 10th day of each month.

(2) The system of budgets needed for the completion of projects: after the completion of projects of ecological environment development, departments in charge of implementation of projects shall, in accordance with the Notice on Issuing the Rules on Financial Management for Capital Construction (Cai Ji Zi [1998] No. 4) issued by the Ministry of Finance, make the final accounts for the completion of projects and specifications of financial conditions in time, which shall be submitted to the Department of Finance of this autonomous region level by level after the administrative departments in charge of finance at all levels examine them and fine no errors.

       第十七条  生态环境建设项目要实行统计报告制度。

    (一)支出月报制度(月报格式见附件2):各级财政部门和各旗县项目实施主管部门要及时报送生态环境建设资金支出月报。各盟市财政局应于每月10日交将汇总的上月的支出月报报送自治区财政厅。

    (二)竣工决算制度:生态环境建设项目竣工后,各项目实施主管部门要按照财政部《关于印发〈基本建设财务管理若干规定〉的通知》(财基字〔1998〕4号)及时编制项目竣工财务决算及财务情况说明书,经各级财政部门审核无误后逐级上报自治区财政厅。

  Article 18    The administrative departments in charge of finance and departments in charge of implementation of projects at all levels shall strengthen the supervision and examination of funds for the ecological environment development, and conduct the follow-up management of such funds, make examination or selective examination of the information about use and management of such funds at regular or irregular intervals, find problems and make corresponding corrections in time. In the event that units seize, withhold, embezzle, or swindle funds for the ecological environment development by making falsification or making false report of working schedule, and cause loss and waste, the leaders and responsible personnel concerned of these units shall have their liabilities investigated and determined. If the circumstances are serious, they shall have their legal liabilities investigated and determined according to law.

       第十八条  各级财政部门和项目实施主管部门要加强对生态环境建设资金的监督检查,对项目建设资金实行跟踪管理,定期或不定期地对生态环境建设资金的使用及管理情况进行监督检查或抽查,发现问题及时纠正。对挤占、挪用、截留以及弄虚作假、虚报工程进度骗取生态环境建设资金,以及造成损失浪费的单位,要追究单位领导及有关人员的责任,情节严重的依法追究法律责任。

  Article 19    Bureaus of finance of Meng leagues and municipalities shall formulate the implementing rules according to these Measures in combination with the practical local conditions.

       第十九条  各盟市财政局可根据本办法,结合当地实际,制定实施细则。

  Article 20    The right of interpretation of these Measures shall be vested in the Department of Finance of this autonomous region.

       第二十条  本办法由自治区财政厅负责解释。

  Article 21    These Measures shall take effect as of the promulgation date.

       第二十一条  本办法自发布之日起执行。