First, the basic principles of project expenditure budgeting
(1) Zero-based budgeting principle.
(2) the principle of importance.
(3) The principle of tracking effectiveness.
Second, the project expenditure budget at the beginning of the year
(1) The unit shall report to the Audit and Accounting Center of the District Education Assets and Financial Accounting Center for preliminary examination according to the declaration requirements, the work arrangement of the higher authorities and the actual needs of the unit. The contents of the audit mainly include whether the project declaration meets the declaration requirements, whether the relevant materials are complete, whether the project budget is reasonable, whether the government procurement budget involved in the project expenditure is compiled in accordance with the requirements of relevant laws and regulations, whether the preparation of the project performance target is scientific, reasonable, clear and quantitative, and whether it matches the contents of the budget declaration. After approval, the unit shall report to the corresponding department (branch) of the District Education Bureau.
(two) the various departments (offices) of the District Education Bureau screen and review the projects declared by each unit. The contents of the review mainly include the necessity of reporting the project, whether the content of the project declaration is true and reliable, whether the preparation of the project performance target is scientific, reasonable, clear and quantitative, and whether it matches the content of the budget declaration. After the examination and approval, it shall be reported in writing to the leaders in charge of the business of the District Education Bureau for approval, and then reported to the Financial Planning Bureau.
(III) After the summary review by the Financial Planning Section of the District Education Bureau, it will be reported to the financial leaders and directors of the District Education Bureau for approval in turn, forming a number of "one-on-one" budget proposals, which will be reported to the administrative team of the District Education Bureau for deliberation, and will be officially issued to all units after the "three majors and one big" meeting of the District Education Party Committee. The unit adjusts and refines the project content according to the "one-to-one" budget and reports it to the District Finance Bureau through the financial business management platform.
(IV) After the District Finance Bureau issued the "primary" budget control number, before the District Education Bureau reported the "secondary" budget number, if the unit has new projects or adjusted the project budget amount, the district education assets and financial accounting center will audit the accounting for preliminary examination, and after passing the examination, it will be reported to the corresponding departments (offices) in writing, and after being approved by the leaders in charge of business of the District Education Bureau, it will be summarized by the Finance Bureau, and then reported to the leaders in charge of finance and the director of the District Education Bureau for approval to form "secondary". The unit adjusts and refines the project content according to the number of "secondary" budgets, and reports it to the District Finance Bureau through the financial business management platform.
Third, the annual project expenditure budget adjustment
(A) the project expenditure budget increased
Once the project expenditure budget is approved, in principle, no new projects or additional project budget funds will be added. If it is really necessary, it shall be reported in time within the time limit stipulated in the adjustment budget. The unit shall first report to the Audit and Accounting Center of the District Education Assets and Financial Accounting Center for preliminary examination, and then report to the departments (offices) and financial departments of the District Education Bureau for examination and approval, and report to the leaders in charge of business and finance of the District Education Bureau for examination and approval. In principle, once every two weeks, it shall be summarized by the Financial Planning Bureau and reported to the administrative team of the District Education Bureau for deliberation after being approved by the director. If the budget of a single project reaches more than 500,000 yuan (inclusive), it must be approved by the "three majors and one big" meeting of the district education party Committee. According to the relevant regulations of the District Finance Bureau, the budget adjustment is issued after approval by the relevant departments, and the unit declares to the District Finance Bureau through the financial business management platform.
(B) the project expenditure budget is reduced
After the annual budget is approved, if the unit really needs to reduce the budget in part or in whole during the implementation process, it shall be handled in accordance with the reduction ratio.
1. If the reduction ratio of a single project reaches 50% or more or the amount reaches 500,000 yuan (inclusive) or more, the unit shall first report it to the District Education Assets and Financial Accounting Center for preliminary examination, and then report it to the departments (offices) and financial departments of the District Education Bureau for review, and report it to the leaders in charge of business and finance of the District Education Bureau for approval. In principle, once every two weeks, by the financial planning bureau summary. After the approval of the secretary, it was submitted to the administrative team of the District Education Bureau for deliberation and passed by the "three majors and one big" meeting of the Party Committee of the District Education Work. According to the relevant regulations of the District Finance Bureau, the budget adjustment is issued after approval by the relevant departments, and the unit declares to the District Finance Bureau through the financial business management platform.
2. If the reduction ratio of a single project is less than 50% and the amount is less than 500,000 yuan, the unit shall report to the District Finance Bureau through the financial business management platform.
(3) Project adjustment
1. Allocation method of budget items, forms of government procurement, ways of government procurement, expenditure functional subjects, economic subjects, etc. Composition adjustment. The unit shall report to the district education assets and financial accounting center for audit and accounting, and the Finance Department of the District Education Bureau for examination and approval. After being reported to the District Finance Bureau for approval, the budget will be adjusted, and the unit will report to the District Finance Bureau through the financial business management platform.
2. The content and amount of budget items shall be adjusted, which shall be audited by the unit at the Education Assets and Financial Accounting Center of the District, audited by the relevant business department (branch) of the District Education Bureau and audited by the Finance Department, and reported to the leaders in charge of business and finance of the District Education Bureau for approval. In principle, once every two weeks, it shall be summarized by the Financial Planning Bureau, submitted to the Secretary for examination and approval, and submitted to the administrative team of the District Education Bureau for deliberation. According to the relevant regulations of the District Finance Bureau, the budget adjustment is issued after approval by the relevant departments, and the unit declares to the District Finance Bureau through the financial business management platform.
Fourth, the budget execution management
1. The person in charge of the project business shall make a work plan in time, promote all the work in an orderly manner, and reasonably arrange the use of funds.
2 units should strengthen the management of fund payment, and the expenses incurred must be settled in time, and timely payment should be standardized.
3. All divisions (divisions) should strengthen the management of the budget implementation of each line of projects, urge relevant units to complete relevant work in time as planned, and standardize the timely payment of relevant funds.
4. The financial planning department should strengthen the assessment of the implementation of the project budget of each line and regularly feedback the implementation to the leaders in charge of business.
Verb (abbreviation of verb) other clauses
1. All units should earnestly fulfill the main responsibility of project budget management, and compact the direct responsibility of the project leader for budget arrangement and fund use. For units with irregular use of funds, low implementation rate and large adjustment, the business leaders of the District Education Bureau will interview the main leaders of the units, strengthen the awareness of budget constraints, and strictly implement the budget.
2. When arranging the budget for the next year, the financial planning department shall reduce the budget quota according to a certain proportion for units with irregular use of funds, low implementation rate and large adjustment.
3. The District Education Bureau will incorporate the budget implementation into the audit content, strengthen audit supervision, punish violations of discipline and discipline, and improve the efficiency in the use of special funds.
4. These Provisions shall be implemented as of the date of promulgation. The Provisions on the Examination and Approval Process of Education System Project Expenditure Budget in Jiading District (Ji [2065 438+08] 130No.) shall be abolished at the same time.