Notice on strengthening the central government budget RAE

 Notice on strengthening the central government budget RAE
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FB [2015] No. 90
CPC Central Committee departments, wagons, agencies directly under the General Logistics Department, the various armed forces, the General Office of the NPC Standing Committee, the General Office of the CPPCC National Committee, Supreme Court, Supreme People's Procuratorate, the various democratic parties, people's organizations, Xinjiang production and construction Corps, the relevant enterprises under central administration:
For sound budget review mechanism to improve budget management, according to the notice of the matter, "the Ministry of Finance on the implementation of the central sector medium-term fiscal planning and management of opinions" (FB [2015] No. 43), is to strengthen the central department budget review as follows:
First, the need to strengthen the assessment of the budget
Budget review is an important part of budget management, it is to improve the quality of the preparation of the budget, an important means of optimizing resource allocation budget. Since the reform of departmental budgets, the central department budget review work in an orderly way, expanding the scope of the assessment, the assessment in the form of continuously enriched, the degree of specialization involved in the assessment mechanism continues to improve, the budget review work into the normal track, review budget support on budgeting increasingly significant role.
It should be noted, compared with the budget requirements of reform and development, the current budget review work there are still some problems to be solved, such as the system construction is lagging behind, the budget review mechanism has not been established, narrow coverage assessment, evaluation procedures are not standardized, quality assessment It needs to be improved, reviews and other capacity-building needs to be strengthened, budget constraints play an effective role in the assessment.
Deepening the reform of the budget management system, strengthening budget management, budget assessment put forward new and higher requirements. Sound budget review mechanism, to budget assessment, is to play better budget review functions, improve budget decision-making mechanism of the urgent need; the necessary means to improve the budgeting process, to break the chain of budget management; budgeting is to regulate behavior, improve budget management important security level.
Second, the general idea
(A) the overall goal.
By improving the budgetary system of accreditation review rationalize duties extended scope of review, a clear assessment content, standardized assessment procedures, capacity building, improve the quality of assessment, and gradually establish and improve the budget review mechanism, embedded in the budget review the substantive department budget management process, better play budget review of the budget preparation and reporting of standardized behavior and improve the quality of budget preparation, budget optimize the allocation of resources to improve important supporting role in budget management performance.
(B) work plans.
Budget review and work to strengthen the library construction project management and synchronized planning, implementation and mutual cooperation. All departments should promptly begin preparations for the budget review, the agency set about establishing libraries and library experts, in accordance with the relevant requirements select some key projects to carry out the budget review, and gradually expand the scope of review. According to the project and project management requirements, strict customs warehousing project, and effectively improve the quality of storage items. To sum up experience and push forward the work of the budget review, the formation of a more robust budget review mechanism as soon as possible. To establish incentive and restraint mechanisms, strengthen the use of evaluation results for Assessing and evaluation to promote tube, and comprehensively improve the level of project expenditure budget management.
Third, focus
(A) rationalize the budget review responsibilities.
Central departments (ie submitted directly to the Ministry of Finance budget department level budget units) and the Ministry of Finance in accordance with departmental budget management authority, were organized to carry out budget assessment. Ministry of Finance is responsible for formulating the budget management system review, review of various departments to guide the work of the Ministry of Finance included in the project library project organization assessment, the use of assessment results. Internal organization organized central government budget review should be undertaken by departments in charge of internal budget management, the main responsibility is to develop accreditation system, select intermediaries and experts to oversee the review process, the use of assessment results, review arrangements for funds. Entrusted to intermediaries and independent experts to carry out the assessment of the evaluation report issued by the responsible.
(B) review the scope of the budget is divided.
Budget review focused on project expenditure budget department budget. To be included in the budget review should be carried out on the project in principle, the central bank sector projects, taking into account the assessment of the economy while avoiding duplication of the assessment, the following items may not be included in the scope of departmental assessment: project have been identified and estimated expenditure standards and requirements prescribed in the project, as required by the project authorities (individual responsible for the management of special funds and review the relevant departments for sectoral projects) review of the project, top secret project (unless otherwise specified), the total size of the project expenditure of 100 million or less, according to the provisions of other not to review the project. Implementation of the budget intends to apply supplementary budget of the project and project content, objectives or performance of the total expenditure of the project to adjust the scale occur, in principle, should also fulfill our department review process. Major projects department declared the project to be included in the budget arrangements, infrastructure projects of special financial arrangements, highly professional or technical complexity of the project included in the priority review of the scope of the Ministry of Finance. Implementation of the budget proposed supplementary budget of the project, the Ministry of Finance should have a selective review.
(C) explicitly review the contents of the budget.
The main content of the budget review include integrity, necessity, feasibility and rationality and so on. Integrity is the main project reporting procedures for compliance, fill in the content is comprehensive project reporting, project reporting required if information is complete and the like. Necessity is mainly based on whether the project in full, with the functions of the departments and macroeconomic policy convergence is close, and whether there are other projects cross duplication. The main project is the feasibility of the project implementation program design is feasible, whether they have execution conditions. Reasonableness of project expenditure is mainly content is true, compliance, and performance targets set budget needs is scientific and rational and the like.
(D) hold budget review link.
Departments must follow the "first storage review" principle, the department level and subordinate units of the declaration of the project budget review, project review by the department as a budget alternative project into the project library. Implementation of the budget of the project intends to apply supplementary budget, in principle, is also subject to review in order to declare after into sectoral project library. Treasury project item in the library follow the principle of "first post-budget review arrangements for budget", budget preparation stage, the sector has been carried out on the basis of the assessment by the Ministry of Finance to be included in the project budget arrangement be reviewed as needed, based on the assessment results determine whether the arrangements and the specific amount. Budget implementation phase, the Ministry of Finance department for additional budget items proposed to arrange the items in the budget review.
(E) specification budget review mode.
Depending on budget management levels and all departments can implement centralized review or rating assessment, specific forms of self-determination by the Department. According to the characteristics of different types of projects can be taken by the department to your accrediting agency, commissioned by the qualified social intermediary agencies or organizations, etc. to carry out budget expert panel review. For technical, highly specialized items, should be entrusted to professional accreditation accrediting bodies on principle. Entrust social intermediary organizations reviewed, according to the requirements of government procurement of services, as provided by the Government Procurement Law determined to undertake the subject, commissioned by the signing of the contract. Organization expert panel of experts should be established on the principle of randomly selected from the library and meet the relevant professional requirements. Treasury's assessment is mainly borne by the Office of the Commissioner Assessment Center and the Ministry of Finance budget. According to the needs of the departments, the Ministry of Finance budget assessment center can provide operational guidance and technical support.
(Vi) strengthening the use of assessment results.
Budget review vitality lies in the effective use of the results. All departments should improve the quality of assessment, based on the results of the review of the budget to strengthen the use of the assessment results as a project storage, an important basis for the declaration and adjustment. Budget should review the overall situation as one of their units to determine the size of the budget reference factor, guide units and truthfully declare the project budget. An important basis for the Ministry of Finance will review the budget as a result of the arrangement, and the establishment of incentive and restraint mechanisms for inaccurate reporting, a higher rate of reduction of budget audit departments, according to the trial reduced the amount of deductions direct project expenditure budget department, and as determined after the annual departmental budget size reference.
(Vii) the ability to increase the budget review.
All departments should strengthen the agency libraries and library experts, and improve the agency and expert selection, avoidance, credit and accountability, improving budget review professional and authoritative. To strengthen the assessment information systems, standardized review process, improve assessment methods, and improve assessment standards, to strengthen the monitoring and assessment of quality control, improve review quality and efficiency. Treasury will focus on strengthening and capacity-building budget assessment center run by the Commissioner, to enhance the professional skills of staff and policy level, and play a good demonstration of radiation, provide operational guidance and technical support for the department budget assessment.
(Viii) security budget review provision.
Budget review follow the principle of "who commissioned pays", commissioned the assessment requirements shall be borne by the requester, accrediting bodies and experts shall not charge any fee to be reviewed units. Mainly the quality of the evaluation report, a serious error, more than the agreed review time and without justification, the corresponding expense deduction, the circumstances are serious, not pay commission fees. Each department budget review work already commissioned special funds, through the original channel arrangements; unscheduled special funds, public funds should be daily or department of motor appropriations arrangements. Budget Ministry of Finance to carry out the assessment requirements shall be borne by the Treasury.
Fourth, the implementation of safeguards
Strengthen budgetary assessment is an important measure to deepen the reform of the budget management system, improve project expenditure budget management level. All departments should fully understand the importance of strengthening the work of the budget review, further unify their thinking, strengthen organizational leadership, implement the budget review work. All departments must be practical to develop this sector to strengthen the implementation of the program budget review, budget review carried out effectively protect the conditions necessary to create a favorable external environment for the assessment to ensure that the budget review work on the right track orderly conduct.

Ministry of finance
June 2, 2015