Measures for the management and use of epidemic prevention national debt funds

In order to further standardize the management of epidemic prevention special treasury bonds and give full play to the efficiency in the use of funds, these measures are formulated in accordance with the relevant provisions of the Measures for the Administration of Special Transfer Payment Funds of the Central Government, the Measures for the Administration of Epidemic Prevention Special Treasury bonds, and the Detailed Rules for the Implementation of Direct Subsidy Funds and Project Management of Liaoning Province, combined with the actual situation in our region.

First, the direction of capital use.

According to the relevant provisions of the state and the province, the special national debt for epidemic prevention is mainly used for epidemic prevention expenditure and infrastructure construction, and can also be invested in urban construction, agriculture, forestry and water conservancy projects with certain income guarantee. It is strictly forbidden to be used for land reserve and shantytown renovation projects, for performance projects and image projects built by government buildings, and for paying off debts owed by the government to private enterprises and small and medium-sized enterprises.

The funds used for epidemic prevention expenditure are mainly used for patient treatment, subsidies for front-line medical personnel, purchase of prevention and control materials, reduction and exemption of enterprise rents, interest subsidies for secured loans, and implementation of policies to help enterprises stabilize their posts.

The funds used for infrastructure construction can be used as project capital, and must be used for projects with certain benefits, mainly including six aspects: first, the treatment capacity of public health facilities such as national major epidemic treatment base, urban infectious disease treatment network, pilot reform of public facilities in peacetime and wartime, and district hospitals; The second is to build a local emergency material reserve facility system; Third, municipal facilities such as water supply, drainage, gas supply and heating pipe network, urban roads equipped with pipe network, urban public service facilities and urban element configuration platform; Fourth, urban environmental infrastructure such as harmless treatment of medical wastes and hazardous wastes, urban domestic sewage treatment facilities and urban domestic garbage treatment facilities; Fifth, the external supporting infrastructure directly related to the transformation of old urban communities; Sixth, transportation infrastructure such as railways, toll roads and airports.

Second, the capital repayment requirements

The interest on the special debt for epidemic prevention shall be fully borne by the central finance. Since the sixth year, the areas where funds are used will repay 20% of the principal every year, and the repayment will be completed in the first year of 10, and the central finance will gradually transfer it through the government fund budget. For areas that cannot repay the principal on time, the corresponding funds will be deducted when handling the year-end settlement with local finance. In areas where personal repayment is indeed difficult, with the consent of the Ministry of Finance, the repayment period may be appropriately extended and reported to the State Council for approval. The extension period shall not exceed 2 years at most. The repayment of special national debt for epidemic prevention can be solved by coordinating project investment income, government fund budget and state-owned capital operation budget. When necessary, funds can be allocated from the general public budget to solve the problem.

Third, the allocation of funds.

First of all, we must strengthen fund co-ordination. It is necessary to reasonably grasp the rhythm and intensity of capital expenditure, consider the annual budget balance as a whole according to the financial situation, distinguish priorities, not blindly block holes, formulate policies, spread out large stalls, rationally use superior subsidy funds and funds at the same level, scientifically arrange various expenditures in the second half of the year, prevent "loose before tight", and ensure the balance of fiscal revenue and expenditure and the smooth operation of finance throughout the year. Second, we must standardize the budget release. In strict accordance with the budget management requirements of special anti-epidemic treasury bonds, the funds of special anti-epidemic treasury bonds are distributed and marked separately, and remain unchanged throughout the whole process of fund allocation, allocation and use. When issuing funds for special epidemic prevention treasury bonds, budget index documents should be issued separately. According to the revised classification of government revenue and expenditure, the expenditure function classification subjects should be used correctly, and the fund identification remains unchanged. At the same time, relevant indicators and direct fund identification should be registered in the indicator management system in time and imported into the monitoring system to ensure that the data is true, the accounts are clear and the flow direction is clear. Third, we must speed up the distribution and use. In accordance with the centralized treasury payment system and the requirements for the use of funds for special epidemic prevention treasury bonds, the fund index documents shall be issued within the prescribed time limit, and it is strictly forbidden to intercept or misappropriate or adopt flexible methods to recover funds. It is necessary to strictly meet the requirements for the allocation of funds for special anti-epidemic treasury bonds, and pay the funds point-to-point to the final recipients. Cash payment is not allowed, and funds are not allowed to be transferred to the actual fund account of the budget unit in violation of regulations. In strict accordance with the requirements of the Notice on Doing a Good Job in the Implementation of Direct Capital Budget (Liaocai KU [2020]151No.), we should do a good job in the implementation of capital budget, transfer reconciliation, centralized payment by the state treasury, information entry in the monitoring system, etc., so as to improve the efficiency of capital allocation, speed up the progress of capital allocation and give full play to capital efficiency as soon as possible.

Fourth, the supervision and management of funds.

First, all the special anti-epidemic treasury bonds will be included in the central financial direct fund monitoring system to monitor the whole process. The District Finance Bureau should strengthen the daily supervision and key monitoring of funds, and seriously pursue responsibility and accountability for the illegal use of special national debt for epidemic prevention. Second, we should use funds in strict accordance with the direction of financial support and the scope of expenditure. The funds involved in the project should be organized and implemented in strict accordance with the project approval. Do not arbitrarily change the direction of support and adjust the purpose of expenditure, and do not arbitrarily expand the scope of expenditure and raise the standard of expenditure. Third, according to the requirements of performance goals, timely decompose and issue performance goals, and do a good job in the whole process of performance management; Funds make it necessary to organize project implementation departments and fund users to carry out performance monitoring and key evaluation. For the outstanding problems found in the performance implementation, timely take corrective measures or adjust the fund arrangement to ensure that the capital investment conforms to the relevant policies and regulations and achieve the expected performance goals as scheduled. The fourth is serious financial discipline. In the process of allocation, appropriation and use of direct funds from the central government, there are illegal acts such as false reporting, interception and misappropriation, as well as other illegal acts such as abuse of power, dereliction of duty and graft, and corresponding investigations shall be conducted in accordance with the Budget Law of the People's Republic of China, the Civil Service Law of People's Republic of China (PRC), the Supervision Law of People's Republic of China (PRC), and the Regulations on Punishment and Punishment of Financial Violations. Anyone suspected of committing a crime shall be transferred to judicial organs for handling according to law.

The measures shall be implemented as of the date of issuance, and the leading group for special anti-epidemic bonds shall be responsible for the interpretation.