Article 1 In order to better standardize and strengthen the financial management of administrative institutions, strictly control official consumption, and prevent corruption and duty crimes from the source, these Measures are formulated in accordance with the Implementation Outline for Establishing and Perfecting a System of Punishing and Preventing Corruption with Equal Attention to Education, System and Supervision, the Accounting Law and the Audit Law.
Article 2 These Measures shall apply to all administrative organs and fully funded institutions in this Municipality.
Chapter II Audit System for Countersigning Reimbursement Vouchers
Article 3 Reimbursement vouchers shall be jointly signed for review. Each unit shall set up an audit team for joint signing of financial expenditures, which is composed of 1 team members, 1 financial personnel (or reimbursement personnel) and 1 to two other cadres of the unit, and is responsible for the audit of various financial expenditures of the unit.
Procedures and requirements for countersigning reimbursement vouchers: When each reimbursement is made, the agent shall fill in the expense reimbursement form (the form of expense reimbursement form is attached), sign it and indicate the purpose. The countersigner verifies the authenticity of the expenditure, the unit financial personnel (or reimbursement personnel) verifies the bill compliance, the expenditure is legal and the amount is accurate, and then signs it. Finally, the leader in charge of finance signs and approves the expenditure opinions.
Article 4 Large capital expenditure shall be decided by the team through collective discussion. Each unit shall, based on the principle of convenient work and effective supervision, define the amount of large-sum funds by itself according to its own actual situation, which is generally determined by 10% of the total annual funds of the unit, but the amount of 50,000 yuan or more is large-sum funds. The use of large sums of money includes the expenditure of various important projects such as capital construction, supporting facilities, equipment purchase, use of special funds, property disposal, etc., and can only be spent after collective discussion or communication and consultation by the team.
Fifth standardize the financial reimbursement behavior of the main person in charge of the unit. The official expenses of the main person in charge of the unit shall be signed by the direct manager and marked with the purpose; If there is no direct manager due to special circumstances, it shall be signed by himself, indicating the purpose, but it shall be signed by a witness or attached with relevant certification materials.
Chapter III Public Financial Revenue and Expenditure System
Article 6 The financial revenues and expenditures of all units shall be made public internally. Financial disclosure adheres to the principles of strict compliance with the law, comprehensiveness, truthfulness, timeliness and accuracy.
Article 7 The contents of financial disclosure include: departmental budgets and year-end final accounts examined and approved by the financial department, various allocations obtained from the financial department or higher-level units, extra-budgetary income obtained according to regulations, and the actual use of various funds. The publicity of financial expenses should be explained in detail to the manager.
Article 8 The form and time limit of financial disclosure: posting publicity at the fixed position of the unit or publicly announcing it at the cadre meeting of the unit, at least once every quarter.
Article 9 The discipline inspection and supervision department of each unit or the department with supervision function shall be responsible for auditing the authenticity of the financial disclosure content of the unit, and the financial personnel (or reimbursement personnel) shall make it public after auditing and signing. When the cadres and workers of this unit have questions about the public content, the financial personnel shall be responsible for answering them.
Chapter IV Key Expenditure Management System
Article 10 Reception management. Hospitality fees are subject to "double control" management: first, index control. The total annual entertainment expenses of each unit must be controlled within the departmental budget plan, and it is strictly forbidden to eat and drink with public funds in the same city. If the staff of the municipal organs and institutions need to have meals when they go to towns for official activities, they will all have working meals in the canteens (internal guest houses) of the town organs; When grass-roots staff outside the city travel to municipal departments, the reception unit can arrange working meals, the standard shall not be higher than that of 30 yuan/person, and the number of escorts shall be strictly controlled. The amount per table for entertaining guests outside the city should generally be controlled within 600 yuan. When receiving superior important guests, the main person in charge of the reception unit should raise the reception standard as appropriate. The second is program control. If it is necessary to arrange entertainment due to work, it is necessary to obtain the consent of the main person in charge of the unit in advance, and the office staff will fill in the room delivery form, indicating the reception object (unit, name), reception place (restaurant) and reception standard (full cost of meals), and arrange meals after being signed by the leaders in charge of the organ. All official receptions shall be settled on a monthly basis, and "one vote, two orders" (official invoice, food delivery notice and original menu) shall be strengthened during checkout, and any reception that violates the regulations shall not be reimbursed.
Article 11 Travel expenses management. Travel expenses include transportation, accommodation and catering. Reimbursement shall be carried out in accordance with the provisions of the Ministry of Finance, that is, the standard of transportation for business travelers below the division level is hard seat on the train (hard seat, hard sleeper) and third class on the ship. If the business mission is urgent, you can take the plane (regular class) with the approval of the main person in charge of the unit; Accommodation is an ordinary standard room in a hotel below level 3. Failing to take transportation or accommodation according to the prescribed level, the overspent part shall take care of itself. Meals are reimbursed in 50 yuan per person per day.
Article 12 Investment management fees. Adhere to the principle of "seeking truth from facts, diligence and thrift, openness and transparency, standardized management and convenient supervision", strengthen the management of investment promotion expenses, and improve the efficiency in the use of funds. When staff members go out to engage in investment promotion activities, personal travel expenses, meals and transportation expenses shall be reimbursed according to the standards stipulated in the above article, and mobile roaming fees shall be reimbursed according to the facts after verification by the person in charge of the discipline inspection and supervision department of the unit. Every time you travel to other places to participate in investment promotion activities, in principle, you should entertain key merchants once. When the winning projects in Wuhan and Beijing need to entertain important guests, the hospitality standards should be strictly controlled. Each unit shall establish a special account for the expenses of investment promotion activities. When each reimbursement is made, the agent shall register according to the actual project, amount and entertainment object, designate a special person to keep it, and accept the supervision and inspection of the municipal audit institution. Expenditure invoices should be standardized and legal.
Thirteenth study abroad, training cost management. To go out for study and training, you should write a written request in advance and obtain the consent of the main person in charge of the unit. Reimbursement must be accompanied by the organizer's notice or study documents. Invoices issued by travel agencies shall not be used as reimbursement credentials for activities such as study, training, inspection and investigation.
Fourteenth special funds management. Adhere to the principle of earmarking, strictly distinguish the boundaries between special funds and daily public funds, and shall not misappropriate each other. The accounting of special funds should be detailed according to the project. Major special funds expenditure must be decided by collective discussion and reported to the municipal leaders in charge for approval before being charged.
Fifteenth motor vehicle cost management. Motor vehicle maintenance should prepare an approval form in advance and report it to the person in charge of the unit for approval. The reimbursement of vehicle maintenance expenses shall be accompanied by the official invoice of the maintenance manufacturer, the motor vehicle maintenance approval form and the detailed maintenance settlement list of the maintenance manufacturer. It is necessary to establish a vehicle loss and fuel consumption record, and implement a unified vehicle refueling IC card management system, with one card for each vehicle and one card for the corresponding number. Strictly implement government procurement regulations such as fixed-point vehicle maintenance and fixed-point insurance, and all expenses such as vehicle maintenance, refueling and insurance that occur without authorization in violation of regulations shall not be reported.
Article 16 Management of office supplies and consumables. The procurement of bulk office supplies and consumables of this unit shall strictly implement the government procurement regulations and be handled through government procurement channels; For procurement projects outside the centralized procurement catalogue, when the unit organizes procurement by itself, it shall conduct public procurement with reference to the operating rules of government procurement. Office supplies and consumables should be kept by special personnel, and a registration ledger for recipients should be established.
Seventeenth construction and renovation project management. All construction and renovation projects (including sporadic construction and renovation projects) shall be budgeted, the contractor shall be determined in accordance with relevant regulations (public bidding shall be conducted for construction projects with a price of more than 6.5438+0.5 million yuan and renovation projects with a price of more than 6.5438+0.5 million yuan), and construction contracts shall be signed. The payment of project progress payment must be based on legal and formal original documents. After the completion of a construction project with a capital of 654.38+0.5 million yuan and a renovation project with a capital of 654.38+0.5 million yuan, the financial final accounts for completion shall be prepared, and the final accounts for completion shall be handled only after being audited by the auditing organ. There is no audit report on the final accounts of the project, and the financial department will not settle the accounts.
Chapter V Financial Management Accountability System
Eighteenth financial management accountability adhere to the principle of combining accountability with improvement, combining fault responsibility with punishment, and combining responsibility with authority.
Nineteenth financial management accountability work in accordance with the cadre management authority and departmental affiliation. The relevant personnel who violate the regulations and disciplines shall be investigated by the competent department or the Commission for Discipline Inspection and Supervision according to their functions and powers.
Twentieth financial management adhere to the administrative responsibility system of the main person in charge. The main person in charge of the administration of each unit should strengthen the financial management of the unit, regularly review the financial revenue and expenditure, and promptly correct illegal problems or unreasonable expenses. To educate the leaders in charge of financial work, members of the joint audit team and financial personnel to be loyal to their duties, adhere to principles, and conduct regular supervision and inspection on their implementation of financial laws and regulations and compliance with financial discipline.
Twenty-first accounting personnel (including accountants) shall handle accounting affairs in accordance with the provisions and exercise supervision. Financial revenues and expenditures with incomplete examination and approval procedures shall be returned, and illegal revenues and expenditures shall not be handled.
Article 22 The chief administrative officer of each unit shall be responsible for the authenticity of the creditor's rights and debts of the unit, and shall be responsible for the liquidation of the creditor's rights and debts during his tenure. If it is still not cleaned up when leaving office, it needs to be explained in writing to the discipline inspection and supervision and auditing organs. Creditor's rights and debts formed without justifiable reasons shall be paid off or liquidated by the manager and the main person in charge of the unit.
Twenty-third the main person in charge of the administration of each unit is responsible for the management of fixed assets of the unit. Strictly implement the Interim Measures for the Administration of State-owned Assets in Administrative Units and the Interim Measures for the Administration of State-owned Assets in Public Institutions, and establish and improve the internal systems for the purchase, storage and use of fixed assets in units to ensure the safety and integrity of fixed assets. Causing loss or damage to assets, the main person in charge and the person directly responsible shall be investigated for responsibility according to law.
Article 24 Any unit and its staff who violate the provisions on the payment of state revenue, use fraudulent financial funds in violation of the provisions, and occupy or use state-owned assets without authorization in violation of the provisions, in addition to punishing the unit and relevant personnel according to the circumstances and nature, should also investigate the responsibility of the main person in charge in accordance with the provisions of the "Responsibility System for Building a Clean Government in China".
Twenty-fifth the main person in charge of each unit is responsible for the implementation of these measures. Those who refuse to implement the above provisions shall be investigated for responsibility according to the circumstances: if the circumstances are minor, the person directly responsible shall be given a warning or the unit informed criticism shall be corrected within a time limit; If the circumstances are serious, informed criticism will be given to the unit and the person in charge, and the evaluation qualification of the unit and individual will be cancelled.
Chapter VI Supplementary Provisions
Twenty-sixth municipal supervision bureau led the joint finance bureau and audit bureau to supervise and inspect the implementation of these measures, and announced the inspection and handling results.
Twenty-seventh the contents involved in these measures, where the policies and regulations of the party and the state have other provisions, shall prevail.
Twenty-eighth approach by the Municipal Supervision Bureau is responsible for the interpretation of.
Article 29 These Measures shall be implemented as of the date of promulgation.