Special fund system

First, the implementation of special funds "personnel management, special storage, special account accounting, special use".

Second, the disbursement of funds in line with the principle of earmarking, strictly implement the approved plan for the use of project funds and the contents of project examination and approval, and are not allowed to adjust, expand or shrink the project without authorization, and are not allowed to borrow, misappropriate, occupy or arbitrarily intercept it; The trend of fund allocation should be implemented according to the requirements of different special funds and should not be changed at will; Special circumstances, must ask for instructions.

Three, strict special funds preliminary examination, audit, audit system, no missing items and procedures, all kinds of special funds approval procedures, the contents and documents listed in the special funds approval form shall prevail.

Four, the disbursement of special funds for reimbursement should be accompanied by authentic, effective and legal documents.

Five, strengthen the audit supervision, the implementation of individual project final accounts audit, the overall project acceptance audit, the annual fund revenue and expenditure audit.

Six, regular or irregular supervision of special funds, to ensure that the project funds earmarked to participate in the whole project acceptance and procurement project delivery.