I. Preparation of the Annual Budget
Every year from June 5438+065438+ 10, all schools (units) should work out a feasible budget for the next year according to the requirements of the financial department and the actual situation of the development of education. The competent education department shall examine the feasibility of the budget in accordance with the relevant provisions and put forward opinions. The audited budget shall be reported to the finance department at the same level after comprehensive balance summary.
Two. Additional special fund for this year
Schools (units) need to declare temporary additional special funds during the year. In addition to the urgently needed special projects, after being signed by the competent education department, they will be directly reported to the government or the financial department for special examination and approval, and other projects included in the general report will not be added with special funds for education.
Third, formulate comprehensive quota standards for all types of schools.
At the beginning of each year, the Municipal Finance Bureau and the Municipal Education Bureau, with reference to the implementation of funds in the previous year and the changes of expenditure standards in the current year, formulate the daily public expenditure standards for each student in the next year (mainly used for official business, general teaching equipment maintenance, minor repairs of school buildings, teaching, experimental low-value consumables, literature and art, health, sports activities, second class activities, team activities, military training and other expenses).
Four, the financial sector at the beginning of the year to determine the education funds.
General education institutions shall approve funds according to the standards set by administrative institutions. The salaries of middle schools, primary schools, technical secondary schools and special education classes are determined according to the average annual salary level of schools and the number of staff (housing subsidies are deducted), the daily public funds are calculated and determined according to the number of students enrolled in the current year issued by the Municipal Education Bureau, and other personnel funds are implemented according to the standards stipulated by administrative institutions. In principle, the special funds shall be cut into pieces for the education authorities, who shall put forward the arrangement opinions and report them to the finance department at the same level for examination and determination.
During the budget year, the funds transferred to middle schools, primary schools, technical secondary schools and special education classes (except for housing subsidies and policy capital increase) are all solved in the financial approved education funds.
Vacancy wages are used in principle for the salaries of personnel transferred in the current year, overtime allowance for teachers (sent to the personnel department of the education department for the record), and the salaries of employed personnel approved by the personnel department of the education department.
The financial department shall send a copy of the educational funds and annual appropriations arranged by institutions of higher learning to the Municipal Education Bureau for future reference.
Five, the allocation, use and inspection of special funds
The financial department shall timely allocate special funds to the education department according to the needs of the school (unit). Where the approved project, the school (unit) shall not change the use of funds, and if it is really necessary to change the use of funds, it must be reported to the education department and the financial department for approval before it can be changed. Education authorities should strictly implement the tracking and feedback system of special funds. Schools (units) that use funds from non-government procurement projects must fill out the "Responsibility Form for the Use of Special Funds" (in triplicate) according to the projects assigned by the budget. Projects with more than 30,000 yuan shall be attached with contracts or project budgets, which shall be comprehensively examined and approved by the financial department of the education department. Government procurement projects shall be paid directly by the financial department in accordance with the relevant provisions of centralized procurement. The competent departments of finance and education shall give necessary guidance, supervision and inspection before, during and after the event. After the completion of the special fund project, schools (units) with funds shall report the financial implementation in writing to the competent education department and accept the inspection and acceptance, and the acceptance results shall be used as the basis for capital verification.
Six, strengthen the management of education funds.
All schools (units) should conscientiously implement the financial discipline and financial system to ensure the smooth progress of all school work. Give praise to schools (units) that can adhere to earmarking, thrift and give full play to the efficiency in the use of funds, and regard it as one of the main conditions for evaluating advanced units in financial work. Schools (units) that fail to implement the plan, spend a lot of money, use funds inefficiently, and fail to implement property management measures should be severely criticized, rectified within a time limit, and given necessary economic penalties if the circumstances are serious; Causing economic losses, the unit leaders and managers should be held accountable and handed over to the relevant departments for handling.