Shanghai No. 22 Choi Ji Wen

The municipal department in charge of the budget, all budget units, the county finance bureau:
To fully implement the "Circular of the People's Government of Shanghai Municipal Bureau of Finance on budget performance management comprehensively promote the views of the notice" (Hu Fu Ban Fa [2013] No. 55) spirit, now "Shanghai Budget Performance Management Implementation Measures" issued to you, follow the execution.
Notice is hereby given.
Shanghai Finance Bureau
April 30, 2014

Shanghai budget performance management implementation approach
Chapter I General Provisions
(Purpose, Basis)
In order to strengthen the budget performance management, strengthen budget expenditure responsibilities, improve the financial performance of the use of funds, according to "People's Republic of China Budget Law", the Ministry of Finance "Guiding Opinions on Promoting the budget performance management" and "Fiscal Expenditure Performance Evaluation Interim Measures," and the city "on the budget performance management comprehensively promote the views of" spirit, combined with the relevant requirements of performance management budget planning and financial management of the project budget, development of this approach.
Article (concept)
Budget Performance Management is the integration of performance concepts and requirements in budget management, the performance goals management, performance tracking and monitoring management, performance evaluation and the results of the application management budgeting, implementation, supervise the entire process, in order to improve the effective use of finances of a campaign management activities.
Article (management body)
City financial departments at all levels of government, budget departments and budget units (hereinafter referred to as "the budgetary sector (units)") is the subject of budget performance management.
The financial sector refers to municipal finance, financial districts and counties, towns (township) finances.
Budget department (unit) refers to the relationship between the budget allocations to pay the state organs, political parties tissue and financial departments, institutions, corporate organizations and other social groups independent accounting.
Article IV (Scope)
Budget performance management into the government budget management body for all financial funds to carry out performance goals management, performance tracking and management, performance appraisal management, evaluation results and feedback activities such as application management, application of this approach.
Article (Basic Principles)
(A) performance-oriented principles. Budget management of all aspects of the core activities should be performance-oriented, performance management throughout the entire process of budget management, fiscal operations and capital budget management to maximize efficiency.
(B) the principle of management by objectives. To set a clear performance goal budgeting, budget execution to implement performance tracking and monitoring, to be evaluated after the completion of the budget to achieve performance goals, etc., around the ways and means to achieve the performance targets and carry out the whole process of budget performance management.
(C) the orderly principles. Budgetary performance management plan as a guide, in an orderly budget performance management, must rely on people's congresses at all levels of discipline inspection, audit, social intermediary all forces together to promote the progressive realization of budget performance management scope and content of coverage.
(Iv) scientific and standardized principles. Budget performance management system to adopt scientific, standardized procedures, appropriate methods, specific measures to safeguard the effectiveness of the management, improve the quality of the whole process of budget performance management.
(V) the performance of the principle of accountability. Performance management budget to strengthen budgetary expenditure responsibilities and management responsibilities, will implement budget performance management performance management of the body gradually into the scope of government performance evaluation, promotion of government departments to enhance the ability to perform their duties.
(Vi) information disclosure principles. Budget performance management subject to public government information in accordance with the relevant regulations, establish and improve budget performance information disclosure system, improve budget performance information disclosure mechanism, and gradually promote the public budget performance information, and consciously accept the supervision of the parties, and constantly improve the transparency of financial capital.
Chapter II Organization Management
Article (security organization)
Each performance management budget to establish a sound body of the departments and units budget performance management system and working mechanism. Financial departments at all levels should establish a budget performance management leadership team, clarify the authority of the relevant units of budget performance management duties; budgetary sector (units) to determine the department (unit) is the lead department budget performance management, a clear internal relevant functional responsibilities bodies, strengthen cooperation and coordination between the department (unit) inside the organization.
Article VII (the financial sector responsibilities)
(A) is responsible for the development of budget performance management regulations, work plans, annual plans, operational norms.
(Ii) direct the Budget department (units) and lower financial sectors budget performance management, regarding the implementation of supervision, inspection and assessment.
(C) carry out performance goals management, performance tracking and management, performance appraisal management, and evaluation results of the feedback and results of application management.
(Iv) is responsible for the establishment and improvement of common performance evaluation index system, to promote the budget authorities to engage in business performance evaluation index system.
(V) be responsible for budget performance management information system construction.
(Vi) the budget required to implement performance management information disclosure.
Article VIII (department budget director duties)
(A) The department is responsible for budget-related performance management system, work plans and supporting measures.
(Ii) organize the implementation of the budget of the department's performance management, guidance, supervision and inspection of subordinate units of the budget performance management.
(Iii) research and the establishment of the industry's performance evaluation system.
(Iv) the required filer performance targets, the implementation of performance objectives review, and with the financial sector to carry out performance goals assessment.
(V) the budget execution performance tracking, and implementation problems and the corrective measures to the financial department.
(Vi) organize the performance of the department and affiliations of self-evaluation, and in line with the financial sector to carry out performance evaluation, implementation of corrective measures according to the evaluation results, strengthen the department budget management.
(Vii) the budget required to implement performance management information disclosed in this sector and to the public, to accept supervision of the parties.
(Viii) the financial sector required to submit the annual budget performance management reports and special work reports department.
Article IX (budget unit functions)
(A) organize the implementation of the budget performance management.
(B) the provision filer performance targets, with the financial sector, budgetary authorities to engage in performance objectives assessment.
(Iii) the implementation of the budget to conduct performance tracking and budget execution problems and corrective measures reported budget director and the financial sector.
(D) organize the performance of the unit of self-evaluation, and in line with the financial sector to carry out performance evaluation, implementation of corrective measures according to the evaluation results, strengthen the budget management unit.
(V) the implementation of the budget according to the provisions in the sector performance management information and disclosure to the public, to accept supervision of the parties.
(Vi) as required to the budget submitted to the competent authorities of the unit budget performance management reports and special work reports.
Article X (Performance Work Report)
Budget authorities, the financial sector should be based on the management of the annual budget performance assessment requirements, sum up the budget performance management, work carried out, and self-evaluation, written budget performance management reports. Work Report Contents:
(A) basic profiles. Basic budgetary authorities should include the fulfillment of departmental functions, career development, on budget and so on. The basic situation of the financial sector should include the basic situation of the annual revenue and expenditure, performance management budget to carry out the overall situation.
(Ii) self-evaluation situation. Control annual budget performance management appraisal of the content and requirements of the budget performance management of the department's self-evaluation, and to summarize and explain the relevant work.
(C) issue recommendations. Analysis of Problems, suggest improvements and a lower annual work arrangements and recommendations.
Article XI (Implementation assessment)
Financial departments at all levels of the budget performance management assessment requirements, departments (units) Expenditure Management Performance Evaluation System and other related content, combined with the focus of the annual budget performance management, developing an annual work assessment methods, and the corresponding levels and the next budget administrations level financial departments to implement budget performance management (including infrastructure work management, performance management by objectives, performance tracking and monitoring, performance evaluation of the implementation, application evaluation results, performance management and monitoring innovation found problems) work assessment. The examination results shall be notified within a certain range, and range into the government performance assessment, provide the basis for the implementation of relevant administrative accountability.
Article XII (hiring, a third party)
Budget performance management of the main organizations performance goals assessment, performance tracking, performance evaluation, according to the need to hire and delegate experts, agencies and other third parties to implement. It belongs to the scope of government procurement, in accordance with the relevant provisions and requirements of the implementation of government procurement.
Budget performance management of the main selection of third parties through government procurement, to be signed with a third party in accordance with relevant state regulations service contract, specifying the rights and obligations in strict accordance with the provisions and requirements of the contract execution.
Financial departments should strengthen the management of third-party, objective review of the performance of third-party involvement, the implementation of performance tracking, performance evaluation, and performance management to carry out consulting work to regulate. Strengthen professional training, supervision and performance quality, and promote third-party organization, expert team. Specific third-party management systems, separately formulated by the financial department.
Article XIII (Information Management)
Municipal finance department in order to accelerate the performance goals management, performance tracking and management, performance appraisal management, the results of application management as the core content of the budget performance management, information technology, to provide support for the budget performance management. Various levels of government, the budget department (unit) to actively use the budget performance management information system, standardize the budget performance management, improve the quality and efficiency of performance management.
Chapter III Performance Management by Objectives
Article XIV (General Requirements management performance objectives)
Performance management goals are the basis of the whole process of budget performance management. Budgetary sector (units) according to the national economic and social development plans and related special programs, departments (units) duties, the preparation of the departments and units annual development plan and overall objectives. Project preparation according to departments (units) career development plans and the overall objectives of the annual budget, as required compilation of scientific and rational, clear, quantifiable performance targets, sector-wide performance targets and the basic expenditure spending performance targets.
Project performance goal is to stage performance targets management focus. Budgetary sector (units) should pay attention to the combination of performance management and project management, regulated to ensure proper project preparation and project performance targets performance targets assessment. Finance department in accordance with the budgetary sector (units) reported project performance goals, according to an annual government priorities, performance targets combined project assessment results, determine the project, project budget and performance targets.
Article XV (project performance target concept)
Project performance targets budget departments (units) planned use of financial resources within a certain period to achieve the outputs and results. Budgetary sector (units) in the project in the application should set the project performance targets; at the time of application for the project budget should be required to declare the performance targets simultaneously.
Article XVI (project performance target content)
Set performance targets and to declare major projects should include:
(A) Expected output targets, including the provision of public goods and services, quantity, quality, timeliness targets, as well as to achieve the desired outputs needed cost and resources.
(B) the expected effects of objectives, including economic, social and environmental benefits and sustainable impact.
(Iii) a measure of performance evaluation index expectancy outputs, expected results and satisfaction of interested parties and the like.
(Iv) project performance targets to achieve the required safeguards measures and work plans, as well as project management and corresponding target content requirements.
Article XVII (Project Performance Goal Setting Requirements)
Project performance targets shall meet the following requirements:
(A) point clear. Performance targets in line with the national economic and social development planning, career development and planning department functions, and closely related to the corresponding expenditure range, direction and effect.
(B) specific and detailed. Performance targets from the quantity, quality, timeliness, cost and other aspects of refinement, as far as possible quantitative statements can not be expressed in quantized form, you can use qualitative grade tranches in the form of statements.
(C) reasonable and feasible. Set performance goals to be results-oriented, to go through research and scientific proof, in line with objective reality; analysis set performance goals to combine with the preparation of project budget, in conjunction with the basic elements of project management and the corresponding requirements, cost effectiveness.
Article 18 (Project Performance target filer)
Budgetary sector (units) in the establishment of projects and preparation of project budgets, performance targets should be required to prepare projects; medium-term budget pilot projects included in the budget department, the budget department (units) of the total budget should be prepared and overall performance goals of the project, according to annual budgetary arrangements, preparation of annual project performance goals; preparation of project performance targets should fill in "financial project expenditure performance targets returns (overall project)" (Annex 1-1), "finance project expenditure performance targets returns (performance targets)." (Annex 1-2), "finance project expenditure performance targets RFP (working procedures and system security)" (Annex 1-3).
Part of the special funds need to be determined by the relevant procedures for specific projects, the budget department (unit) should be prepared corresponding overall performance objectives in the preparation of special funds budget, fill in "financial project expenditure performance targets returns (project overall)" (Annex 1 -1).
Article 19 (budget department in charge of project performance goals Review)
Budget competent authorities shall, before the department budget "on a" project based on performance objectives filer requirements, budget units reporting of project performance targets for review. Required to be included in the budget of the project implementation performance objectives review, accredited by the project included in the budget project management library. Unbudgeted project library project, the financial sector in principle, cause the project budget.
Article 20 (Financial Sector Review project performance objectives)
The financial sector should be based on project performance objectives filer requirements, the budget department (unit) submitted project performance targets for review. Administrations combined budget review project performance targets, the selection of key projects and new year recurring key project implementation performance objectives review. In principle, the financial sector should be in the department budget "look" before the completion of the assessment year performance targets new key projects, performance goals assessment ago recurring key projects in the department budget "two down."
Article XXI (project performance objectives Review the main content)
Budget performance management review body to carry out project performance objectives main elements:
Sufficiency (a) based on objective
1. Whether the project complies with national and city policies and regulations, compliance with the scope and direction of the support of public finance security. Based include: project application, approval documents, and related policies, regulations, plans, specific license involved in the project and so on.
2. Whether the project complies with the conditions and procedures. Based include: project decision-making body, implementing body, the main benefit profile, the project should be subject to the establishment of prescribed procedures to determine the scope of the project formed the normative material, as well as the implementation of standards and relevant basis.
3. Project implementation of the budget sector (Unit) relevance of the strategic objectives, the project is to promote the development of the necessary.
Rationality (ii) the target set
1. Performance objectives are in line with the objective reality, the project is expected to output efficiency and effectiveness of compliance with the normal level of performance.
2. Relevance of project output targets (including output costs required resources) and project efficiency goals, matching and logic.
3. Based on performance targets set performance indicators and target values ??is scientific and rational, are clear, detailed and measurable.
4. Whether based on expected output and efficiency, combined with cost-benefit analysis of the overall budget and preparation of project budget breakdown, the content of the project budget, amount, standard plan is economically rational.
Guarantee degrees (C) to achieve the objective
1. Whether to establish a sound security performance goals to achieve project implementation approaches and measures.
2. Is there a scientific and effective management and implementation of adequate and reasonable conditions, whether there is a clear division of responsibilities, strict and effective financial management and internal control system.
3. Is there a scientific, reasonable and feasible project management and content-related objectives.
Article 22 (public project performance targets)
After budget approval, the budget department (unit) should be in accordance with the department (unit) budget performance information release system management requirements, the project performance objectives in this department (unit) disclosed, subject to internal oversight. Project performance goals disclosure include: the basic situation of the project, budgetary arrangements output targets, the target effect, influence, goals, objectives and performance target and the like.
Part of the special funds overall performance objectives should be required to open to the public, so that the unit can participate in special funds according to overall performance goals, set performance targets for specific projects.
Article 23 (project performance objectives adjusted)
Budget execution, budget adjustments caused by the adjustment of performance targets, or due to factors related to policy changes, emergencies and other factors to achieve performance goals, performance goals really necessary adjustment, adjustment applications by the budget department (unit) proposed performance objectives, along with the budget together with adjustments for approval. The financial sector should be required to apply for adjustment of the project budget, and then review the implementation of performance targets.
Article 24 (project management and project management performance target binding)
Budget department (unit) to strengthen the combination of project management performance targets and project management. After review by project performance objectives, budget departments (units) responsible for the implementation of the project according to the refinement of project tasks and performance goals, to strengthen the various elements of the project (scope, time, cost, quality, human resources, communication, risk, procurement, etc.) management, and to improve the relevance of the integration of the elements of project management and project performance objectives; to improve the system of project management, clear safeguards ways and working procedures of the various development stages of the project objectives for effective management and control, to provide protection for the realization of project performance targets.
Article 25 (Project Performance Management System)
Financial departments should establish and improve project performance management system, budget preparation, budget adjustments, schedule management, disbursement of funds, government procurement, asset management and other aspects of regulatory requirements and project performance management combine to project performance management as a link, the financial the entire process of project funding runs regulate.
Article 26 (overall departmental performance objectives)
Budget department according to the requirements of the financial sector, the preparation of sector expenditure overall performance objectives to reflect the overall sector expenditure planning and implementation of the department's career relevance, economy, effectiveness and efficiency, promote the upgrading of the overall sector expenditure performance. Expenditure for the preparation of sectoral approach performance targets by the financial department will be forthcoming.
Article 27 (basic expenditure performance objectives)
Basic expenditure performance management by objectives, should focus on strengthening the management of the scope of expenditures, sources of funds, fixed standards, as well as expenditure on key aspects of content control, play a fundamental role in safeguarding the basic expenditure on career development. The basic approach to preparation of expenditure performance objectives shall be formulated by the financial department.
Chapter IV performance management tracking
Article 28 (performance tracking concept)
Tracking performance is an important part of the whole process of budget performance management. Budget performance management body in accordance with established project performance goals through dynamic or periodic acquisition of project management and project performance running information on the completion of the relevant content and objectives and requirements of the project management to track and summarized based on the analysis, timely the system reflects the extent of the operation and implementation of the project budget implementation performance objectives, performance run corrective bias, promote project performance management activities to achieve the objective.
Article 29 (performance tracking content)
Budgetary sector (units) to establish performance tracking mechanisms, budget accommodation year project by project review performance objectives and multi-year project last year carried over its budget implementation process of the project management and the completion of the objectives and requirements (security targets ), to achieve the target level, the target deviation and corrective and so be tracked.
(A) target security situation. The integrity of the various stages of security projects focus on tracking the effective implementation of the relevant systems (including basic system, special measures, management measures), the implementation of the project related to the effectiveness of the implementation of the system (of which: schedule management, disbursement of funds, government procurement, asset management system implementation target tracking is the focus of security), and the problems that exist in the target security.
(B) the degree of achievement of objectives. Implementation of the budget focus on tracking, cost resources for the completion of performance targets required consumption, project management and completion of the completion of the progress of the case, and the project is expected outputs, targets and other effects.
(Iii) the target deviation. Tracking key objectives and the degree of influence the degree of deviation in project implementation.
(Iv) target correcting the situation. Corrective measures focus on tracking development and implementation of the rectification.
Article 30 (implementation of track time)
After tracking the performance of the budget implementation of the project started, the specific time to implement tracking can be determined according to the characteristics of the project. Within a fiscal year, performance tracking number is generally 1-2 times.
Article 31 (Performance Track Process)
(A) to determine the track targets. In the basic information on the basis of reconciling items, according to the actual needs of the relevant performance targets by class refinement, and performance tracking to determine the focus.
(B) carry out performance tracking. Based on the priorities identified targets, the completion of the project management objectives and requirements related to the content and implementation of performance tracking, imputation tracking information, fill in "Performance tracking tables (project completed in phases Fact Sheet)" (Annex 2-1).
(Iii) a deviation analysis. Based on performance tracking information and control focus on tracking the target, found running performance bias, analytical bias reasons. Fill in "Performance Tracking Table (achievement of performance targets and the correction table)" (Annex 2-2).
(Iv) propose corrective path. Based on the deviation analysis, combined with actual project proposed path, and the method of correction and to fill in "Performance Tracking Table (achievement of performance targets and correction table)" (Annex 2-2).
(V) timely implementation of corrective. Performance objectives and performance requirements set by the operation of large deviation occurs, the performance tracking body shall promptly identify problems, analyze the causes and measures for timely correction. Performance running major deviations, tracking the performance of the relevant body should be timely reported to the relevant functional departments of the administration or finance. Tracking the performance found no performance or poor performance of the project, according to the provisions adjustment or suspension.
(F) forming a tracking conclusions. Based on the basic situation of the project, goal setting, the organization and implementation of the project, the completion of performance targets and deviations, problems and corrective and so, writing "Performance Tracking Results Report" (Annex 3) form a tracking conclusion.
Article 32 (performance tracking reports submitted)
Budget competent authorities shall, within one month after the completion of track work performance, the "performance tracking report on the results" of the departments and subordinate units to submit the financial sector.
Chapter V PEMS
Article 33 (Performance Evaluation concept)
Performance evaluation is an important means to the whole process of budget performance management. Budget performance management based on performance target setting body, the use of scientific and reasonable performance evaluation, evaluation criteria and evaluation methods, financial expenditure economy, efficiency and effectiveness of an objective and fair evaluation.
Article 34 (performance evaluation category)
Performance evaluation in the form of evaluation can be divided into financial evaluation, the department commissioned a third party evaluation and self-evaluation; in accordance with the contents of the evaluation can be divided into project expenditure performance evaluation, overall sector expenditure performance evaluation, performance evaluation of basic expenditures and fiscal policy comprehensive performance evaluation. Sector overall expenditure performance evaluation, performance evaluation of basic expenditures and fiscal policy comprehensive performance evaluation shall be formulated by the financial department.
Article 35 (basis for performance evaluation)
(A) national, Municipality relevant laws, rules and regulations.
(B) the State, the city government at all levels to develop the national economy and social development plans and policies.
(C) the budget management system, government procurement management system, capital and financial management, financial and accounting information.
(Iv) the budgetary sector (unit) function duties, long-term development plans and annual work plans.
(V) related industry policies, industry standards and technical specifications.
(Vi) approval of the budget, performance goals, special transfer payments, annual reports and accounts statements and related information.
(Vii) audit reports and decisions, financial supervision and inspection reports.
(H) other related materials.
Article 36 (performance evaluation content)
(A) performance goals and strategic planning, development of adaptability.
(B) use of fiscal funds, financial management situation, asset allocation, use, disposal and management of revenue.
(Iii) project management, including investment, project implementation, cost control, financial supervision, government procurement, contract management, quality control and so on.
Safeguards (iv) strengthen the relevant management system developed to take their implementation.
The degree of realization (v) performance goals, including the expected outputs, the effect and influence and so on.
Article 37 (Performance Evaluation)
Performance Evaluation Index is a measure of the degree of realization of performance targets performance targets based assessment tool to quantify the formation of refinement.
Finance department is responsible for the development of "Project Financial Expenditure Performance Evaluation Index common framework" (Annex 4), specifications and performance evaluation scores. Including project evaluation decisions, project management and project performance in three areas.
The implementation of the evaluation shall be in accordance with measurable qualitative indicators and quantitative indicators should be quantitative requirements, according to the characteristics of the project evaluation and appraisal work required, on the basis of three indicators of performance evaluation, the evaluation index gradually break down and refined.
Budget authorities are responsible for the development of this industry classification project expenditure performance evaluation, in order to apply to this sector, the performance evaluation of the industry's needs. Performance objectives review budget administrations should be adopted have been implemented, performance tracking and performance assessment of the situation analysis and the gradual establishment of performance evaluation index system classified projects in line with the department, the industry characteristics, confirmed the financial department into the budget performance management information system management.
Article 38 (performance evaluation index determining principle)
(A) the principle of relevance. And should be directly linked to performance objectives can be properly reflect the goals.
(B) the importance of the principle. Priority should be evaluated using the most representative and best reflects the core index evaluation requirements.
(C) the principle of comparability. Evaluation of similar objects to set common performance evaluation, in order to standardize the evaluation criteria and the evaluation results can be compared with each other.
(Iv) systematic principle. Quantitative indicators should be combined with the qualitative indicators and quantitative indicators should be quantified, measurable qualitative indicators, the system reflects social expenditure generated by the economic, environmental and sustainable impact.
(V) the principle of economy. It should be easy to understand, easy, access to data should take into account the actual conditions and operability, cost-effective.
Article 39 (Standard Performance Evaluation)
Performance evaluation criteria refers to the completion of performance targets to measure the expenditure level scale. Performance evaluation criteria selection should adhere to an objective and fair, standardized and effective principles. According to the characteristics to be evaluated, it can choose different evaluation criteria. Performance evaluation criteria include:
(A) planned standard refers to the pre-established objectives, plans, budgets, quotas and other data as evaluation criteria.
(B) the industry standard means evaluation standard reference data industry indicators published by the State to develop.
(Iii) by historical standards, evaluation criteria refers to the historical data with reference to similar indicators developed.
(Iv) other criteria.
Article 40 (Performance Evaluation Method)
Performance evaluation methods using cost-benefit analysis, comparison, factor analysis, the lowest cost method, public evaluation method. Based on the evaluation of the specific circumstances of the object, you can use one or more methods of performance evaluation. Performance evaluation methods include:
(A) cost-benefit analysis, refers to the period of time expenditure and benefits were analyzed to assess the degree of realization of performance targets. It is suitable for cost-effectiveness can be measured accurately project performance evaluation.
(B) Comparative Law, refers to the performance objectives and implementation effect, history and current situation, comparison of similar expenditure in different sectors and regions, a comprehensive analysis of the performance level achieved by the target.
(Iii) factor analysis, refers to affect performance targets achieved through a comprehensive analysis of the effects of the implementation of internal and external factors, evaluate the degree of realization of performance targets.
(Iv) the lowest cost method is a method for the implementation of cost-effective but difficult to determine a plurality of similar measurement objects were compared to evaluate the degree of realization of performance targets.
(E) public evaluation method is through expert assessment, public opinion survey questionnaire and other effects of fiscal expenditure evaluation, evaluation of the degree of realization of performance targets.
(F) other evaluation methods.
Article 41 (performance evaluation procedures)
(A) to determine the performance evaluation object;
(B) determine the mechanism and performance evaluation of staff;
(Iii) issued by "performance evaluation Notice" (Annex 5);
(Iv) determining the performance evaluation work program;
(E) the collection, examination, verification of performance evaluation related information;
(F) forming a comprehensive analysis and evaluation findings;
(Vii) write and submit performance evaluation reports;
(Viii) the establishment of performance evaluation files.
Article 42 (performance evaluation to determine the object)
Budget Performance management body to be selected to reflect sector characteristics, industry characteristics and major livelihood, social concerns, government procurement of public services and other key projects involving combined with key requirements of financial budget management, as well as key aspects of the specific implementation of the project and key elements of organized performance Evaluation. In principle, the project focused on the performance of regular evaluation of the first five years to achieve full coverage, one key project in the next year after the completion of the implementation of its Performance Evaluation.
Article 43 (performance evaluation work program)
Performance evaluation work program is to evaluate the parties (including financial evaluation, self-evaluation department and a third party evaluation) for carrying out the program of work and written performance evaluation, the evaluator should refer to the financial sector "financial project performance evaluation work program for the preparation of requirements" (Annex 6 ) specifically developed.
In principle, performance evaluation work programs should be evaluated organizers (budget performance management body, the same below) organized experts to evaluate. Key scientific assessment program, rationality and operability. Topics include: evaluation of structure, evaluation criteria and evaluation indicators for the index system weight is reasonable; relevant basis adequacy; methods of data collection is appropriate and feasible, whether the data collection to meet the performance evaluation objectivity, rationality needs; specific organization evaluation of the implementation meets the requirements.
Article 44 (Performance Evaluation Report)
After completion of the evaluation party performance evaluation mission to compose "Project Finance Expenditure Performance Evaluation Report" (Annex 7). Performance evaluation report should be based on full, accurate and complete, accurate data, the analysis is thorough, logical, objective and impartial.
In principle, the performance evaluation report should evaluate the organization's organization experts to evaluate. Key evaluation report format is standard, performance evaluation work program to determine whether the content and requirements have been implemented, reference data is real reasonable, objective and fair disclosure issue is, whether the proposed improvement measures targeted and operability.
Article 45 (Performance Evaluation Report submitted)
Budgetary authorities should, within one month after the completion of the performance evaluation, the "Project Finance Expenditure Performance Evaluation Report" of the departments and subordinate units to submit the financial sector. Performance Evaluation of the financial sector to deal with the budget submitted to the competent authorities to conduct random checks of the quality of reporting.
Chapter VI Application Management Performance Evaluation Results
Article 46 (performance evaluation results)
The method of performance evaluation results of integrated grading score, score is 100 points, the performance rating points excellent, good, qualified and unqualified. Rating score higher than 90 points (including 90 points), performance is rated excellent; the score at 75 (including 75) -90 points, performance is rated good; the score at 60 (including 60 points) -75 points, performance rating qualified; scoring 60 points or less, the performance rating for the failure.
Article 47 (performance evaluation result feedback)
After the evaluation is completed, the organization shall evaluate the performance of the relevant contents of the evaluation report and heard the views of all relevant aspects, timely organize, analyze, summarize, and within 30 working days of the "financial project expenditure performance evaluation results feedback" (Annex 8 ) is in the form of feedback to the evaluator, as an improved budget management and project management to implement an important basis for the rectification of the problem.
Article 48 (implementation of the rectification of the problem)
It shall be evaluated according to the evaluation results of the evaluation and feedback organizers corrective recommendations, study and develop corrective measures to actively implement the results of the application requirements, and effectively improve budget management and project management.
Article 49 (Rectification submitted)
Shall be evaluated in the evaluation of the organizers stipulated time, the rectification report to evaluate the organization Fanghang Wen, accompanied by "financial project expenditure performance evaluation results Rectification Report" (Annex 9).
Article 50 (performance evaluation results made public)
In accordance with the relevant provisions of government information disclosure, budget performance management body should be their organization's performance evaluation results of information disclosure. "Fiscal performance evaluation results of project expenditure information disclosure" (Annex 10) The main contents include: project name, budget, administrations, the evaluation score, Rank, the main performance, the main problem, corrective recommendations, rectification, rating agencies, etc. aspect.
Article 51 (performance evaluation results to strengthen financial management)
Financial departments at all levels should establish and strengthen mechanisms for performance evaluation results of the budget management of a combination of the performance evaluation as a result of scientific budgeted, adjust expenditure structure, improve fiscal policy, strengthen the system construction, the implementation of an important basis for performance monitoring.
Chapter VII Supplementary Provisions
Article 52 (legal validity of the county financial sector)
The county finance department in accordance with this approach, combined with the county financial management practice to develop specific implementation opinions, the Municipal Finance Bureau for the record.
Article 53 (interpretation)
The municipal finance bureau responsible for the interpretation.
Article 54 (the date of enforcement)
These Measures shall come into force from the date of issuance.
annex:
1. Financial project expenditure performance target returns;
2. Performance tracking tables;
3. Performance tracking results report (reference format);
4. Financial Performance Evaluation of project expenditure common indicator framework;
5. Performance Evaluation of notification;
6. Financial project performance evaluation work program for the preparation requirements;
7. Fiscal Expenditure Project Performance Evaluation Report (reference format);
8. Financial results of project expenditure performance evaluation feedback;
9. Financial project expenditure performance evaluation results of the rectification report;
10. Financial results of performance evaluation of project expenditure information disclosure.