Chapter I General Provisions

Article 1 In order to further standardize and strengthen the management of municipal science and technology development special funds, and to improve the effectiveness of the use of financial funds. According to "Gansu Provincial Department of Finance Gansu Provincial Department of Science and Technology on the issuance of" Gansu Provincial Science and Technology Program Special Funds Management Measures "notice" (Gan Caike [2022] No. 4) "Gansu Provincial Department of Finance on further improving the management of scientific research funds at the provincial level reform" (Gan Caike [2022] No. 9) "Jiuquan Municipal People's Government Office on the implementation of the" to deepen further the implementation of the views of the budget management system reform "notice". Reform of the implementation of the views 〉 notice "(wine government office hair [2022] No. 25) and other documents, combined with the city's actual development of this approach.

The second municipal science and technology development special funds referred to in these measures refers to the municipal financial budget arrangements, mainly used to support the development of science and technology, scientific and technological innovation activities, to enhance the ability of science and technology and innovation of the special funds (hereinafter referred to as "special funds").

Article 3 Special funds to support the municipal higher education institutions, research institutes, enterprises registered in Jiuquan, new research and development institutions and other enterprises and institutions and social organizations.

Article 4 The special fund focuses on supporting the major scientific and technological special projects, scientific and technological support programs, scientific and technological livelihood programs, scientific and technological achievements transfer and transformation, major scientific and technological research and development of the unveiling of the system of the marshal system and other new organizational model projects, scientific and technological innovation platform construction, scientific and technological personnel construction and other incentives and subsidies, as well as municipal party Committee and the municipal government to decide to support other scientific and technological development projects. The other science and technology development projects.

Article V The allocation, management and use of special funds follow the principle of concentrating financial resources, highlighting the key points, classifying support, combining the release of management, earmarking funds for specific purposes and focusing on performance, and focusing on playing a guiding and leveraging role.

Chapter II Division of Responsibilities

Article 6 The Municipal Bureau of Finance is responsible for reviewing the annual budget of the special funds proposed by the Municipal Bureau of Science and Technology, the fund allocation plan and performance targets, and arranging the budget, issuing targets, allocating funds in accordance with the stipulated procedures, and implementing the supervision and inspection of the special funds and focusing on performance evaluation.

Article 7 The Municipal Bureau of Science and Technology is responsible for determining the direction of the use of special funds, proposing the annual budget of the special funds and fund allocation plan, issuing guidelines for project declaration, organizing the project declaration, evaluation and acceptance; setting the performance targets of the special funds, organizing and carrying out performance evaluation; and taking charge of the project and the management of the special funds, tracking and inspection, It is also responsible for project and special fund management, tracking and inspection, credit management and information disclosure.

Article 8 The project undertaking unit is the main body responsible for the management of project funds, responsible for improving the internal management system, the implementation of self-financing, the management and use of project funds, to carry out performance self-assessment, preparation of budgets, acceptance of supervision, inspection and acceptance of the assessment.

Article IX The project leader is directly responsible for the use of project funds, and bears the economic and legal responsibility for the authenticity, legality, compliance and relevance of scientific research activities and the use of project funds.

Chapter III: Support Mode and Scope of Expenditure

Article 10: Support mode of the special fund mainly includes pre-subsidization and ex-post-subsidization. The mode of support mainly includes pre-subsidy and post-subsidy, which are determined according to the scientific research activities and project attributes, and are specified in the annual declaration guidelines.

Pre-existing subsidies refer to the establishment of projects and approved budgets in a competitive manner, and disbursement of funds to project undertakings according to the progress; post-existing subsidies refer to the project undertakings to invest in the organization of research and development, transformation of results and industrialization, and to provide appropriate subsidies after the completion of the project and achievement of the results, and the passing of the audit and acceptance, evaluation and assessment in accordance with the prescribed procedures. After the completion of the project and the achievement of corresponding results, in accordance with the required procedures through the review and acceptance, assessment and evaluation, to give the corresponding subsidies, including research and development activities after the subsidy, service operation after the subsidy, incentive after the subsidy.

Article 11 For basic and public welfare research, as well as major key core technology research, development, integration, demonstration and scientific and technological talent cultivation and other scientific and technological activities, generally take the form of prior subsidies to support. For the community to carry out public R & D services, scientific and technological achievements, and performance of various types of scientific and technological innovation activities and carriers, etc., generally through the post-subsidy support.

Article XII of the pre-subsidized project funding expenditure refers to the costs related to research activities incurred in the process of project organization and implementation, which are divided into direct costs and indirect costs.

Article 13 The direct cost refers to the costs directly related to the project incurred in the process of implementation. It mainly includes three major categories: equipment costs, operational costs, and labor costs.

Article XIV Indirect Costs refers to the costs incurred by the project undertaking unit in the process of organizing and implementing the project that cannot be charged to the direct costs, including management costs and performance expenses.

Article 15: Indirect costs shall be controlled by the total amount, which shall not be more than 30% of the direct costs of the project after deducting the equipment costs. For purely theoretical basic research projects, the proportion of indirect costs does not exceed 60%.

Article 16 If there are more than one participating units in the project, the indirect cost shall be allocated by the project leader and the participating units within the total amount. The project undertaking unit may use all the indirect cost for performance expenditure, and tilt to the team and individual with outstanding innovative performance.

Chapter IV Budgeting and Approval

Article 17 The budget of the project funds shall be prepared by the project leader, scientific research financial assistant and the financial personnel of the undertaking unit.

Article XVIII of the project funds budget, including the source budget and expenditure budget, the source budget refers to the same project for the different channels of funding, including municipal finance, science and technology development funds, self-financing units and other sources of funding. The expenditure budget is prepared according to the expenditure subjects and different sources of funding determined by the scope of expenditure. In the direct expenses, except for the equipment cost of 200,000 yuan and above, other expenses only need to provide the basic measurement description, and do not need to provide the details. The budget for operating expenses should be prepared with the budget for each itemized expense. The budget for labor costs should be prepared on a realistic basis with no percentage limit. Indirect costs only need to prepare a brief budget statement.

Article 19 The projects supported by ex post facto subsidies and subsidized by fixed amount do not need to prepare budgets, and are used by the unit independently for R&D activity expenditures.

Article 20 If more than one unit jointly undertakes the same project, the project mission statement shall further specify the outsourcing tasks and assessment indexes, outsourcing funds and other terms, and the main unit of the project shall transfer the funds of the cooperative research unit in a timely manner in accordance with the budget and the task (contract), and strengthen the supervision and management of the transferred funds and the review of the subcontracts of the project. The main undertaking unit of the project shall transfer the funds of the cooperative research unit in a timely manner according to the budget and task (contract), strengthen the supervision and management of the transferred funds, and enhance the examination and approval of the sub-contract of the project. If the project mission statement does not specify the cooperation unit, but part of the scientific research tasks need to be outsourced, the agreement (contract) must be signed by the project undertaking unit to review and approve the entry into force.

Article 21 of the project funds in the municipal financial development of science and technology budget of more than 500,000 yuan (including 500,000 yuan) projects must be carried out before the budget review. Project budget review by the Municipal Science and Technology Bureau to organize science and technology, finance and other aspects of the experts, in accordance with the scientific and reasonable, seek truth from facts principle, focusing on the relevance of the goal, technological innovation, feasibility of the route, policy compliance and economic rationality and so on to demonstrate.

Projects should be required to carry out budget review and implementation program demonstration, one of the following scope of the project may not participate:

(a) policies and regulations have been clearly defined subsidy standards, the scope of the quota approach, has developed a relevant funding management The project has been reviewed and approved by the municipal finance department.

(2) The municipal government to determine the key projects.

(c) According to the relevant provisions of the other may not participate in the budget review and justification of the project.

Article 22 The Municipal Bureau of Science and Technology with reference to the results of the budget review, in accordance with the internal decision-making procedures to determine the amount of project funding support, the Municipal Bureau of Finance review, according to the specifications of the requirements for publicity.

Chapter V Budget Execution

Article 23 The special funds shall be used by the project undertaker for activities related to science and technology innovation. However, they shall not be used to pay various fines, deductions, sponsorship, investment, debt repayment and other expenditures, and shall not be used for salary expenditures of the staff within the establishment and retirement fees of the retired staff, as well as other expenditures prohibited by the state regulations.

Article 24 The expenditures incurred by scientific research institutes, institutions of higher education and other institutions undertaking projects such as travel, meetings, international cooperation and exchanges, and processing of materials and testing and assaying, etc., shall be implemented through bank transfers in accordance with the relevant provisions of the financial sector.

Article 25 The international cooperation and exchange costs charged to the project funds are not included in the scope of the "three public" funds, the running costs of the organization and the general administrative expenditure statistics, and are not subject to the "zero growth" requirement. The "zero-growth" requirement is not a restriction.

Article 26 The project undertaking unit shall use the project funds to purchase goods, works and service projects above the limit standard in accordance with the relevant provisions of government procurement. For scientific research instruments and equipments to be purchased, the project undertaking unit shall identify itself and report to the municipal finance department for the record, and then purchase on its own or entrust the purchasing agent to carry out the procurement, and off-site transactions shall be allowed. For research equipment and consumables, involving government procurement budget and asset allocation budget changes, you can first handle government procurement, and then centralized budget adjustments.

Article 27 allows some of the funds for scientific research projects from the unit zero balance account to the unit or the department of other budgetary units of the real funds account transfer, including: in accordance with the provisions of the relevant system by the budgetary unit and scientific research project unit signed a commission agreement or contract, according to the agreement is necessary to pay the funds to the scientific research project Participating units; municipal institutions of higher learning, scientific research units within the organization of the reasonable settlement of expenditures, such as testing and assaying processing costs, cost-sharing costs, etc.; due to the zero-balance account opening bank foreign currency types are incomplete, etc., it is necessary to transfer to provide the currency of the bank's existing real funds account for the purchase of foreign exchange funds; to bear the municipal financial development of science and technology special funds for the arrangement of the post-subsidized type of project funds.

Article 28 The project unit using project funds to purchase (trial production) of fixed assets are state-owned assets, in principle, by the assumption of the unit's management and use, the state has the right to deploy for scientific research and development, and its disposal in accordance with relevant state regulations. Financial science and technology funding for the formation of intellectual property and other intangible assets management, in accordance with the relevant provisions of the state and Gansu Province.

Article 29 The large-scale scientific instruments and equipment, scientific data, natural scientific and technological resources, etc. formed by the project funds shall be open and shared in accordance with the relevant provisions of the state and Gansu Province on the basis of safeguarding the legitimate rights and interests of relevant participating units.

Article 30 The project undertaker shall formulate internal reimbursement regulations in line with the actual needs of scientific research, and effectively solve the problem of reimbursement of field trips, psychological tests and other scientific research activities that cannot obtain invoices or financial bills. The project undertaking unit shall strengthen the electronic construction of financial data and promote the digitalization and paperless reimbursement of scientific research expenses.

Article 31 Under the circumstance that the total budget of the project remains unchanged, the project leader can independently transfer other expenses except for equipment costs according to the actual needs of scientific research activities. The right to transfer the budget for equipment costs is fully decentralized to the project unit, no longer by the project management department for approval of its budget adjustments.

Article 32 The pre-subsidized projects in the research period, the remaining funds can be carried over to the next year to continue to use the project to complete the tasks and objectives and through the comprehensive evaluation and acceptance of the project, has been allocated to the project unit of the balance of the funds can be retained to the project unit of the project to be used for the overall arrangement of scientific research activities for the direct expenditures; not through the acceptance of the project, the balance of the funds may be retained to the project unit of the use; not through the project. For projects that do not pass the comprehensive evaluation and acceptance, the balance of funds will be withdrawn in accordance with the original channels. Ex post facto subsidy project balance funds by the undertaking unit of the overall arrangement for scientific research activities.

Chapter 6: Accounting and Acceptance

Article 33: Projects shall be used for direct expenditure on scientific research activities. ">Article 33 Upon the expiration of the project implementation period, the project lead unit shall promptly organize the undertaking unit to clean up the accounts and assets, and truthfully prepare the final account of the project funds.

Article 34 More than 500,000 yuan (including 500,000 yuan) after the expiration of the project implementation period, the project shall hire a third-party intermediary organization to carry out a financial audit. 500,000 yuan of the following projects can be combined with the actual determination of whether to carry out a financial audit. The closing financial audit report is an important basis for project acceptance.

Article 35 The project undertaking unit shall establish and improve the scientific research financial assistant system according to the need, according to the needs of scientific research activities, through the independent selection of fixed positions, short-term employment, third-party outsourcing, and other forms of employment of scientific research financial assistants for the scientific research project implementation of the management and use of funds to provide professional services, the cost of its services can be in the unit's daily operation, the cost of the project can be in the unit's day-to-day operation. The cost of the service can be charged to the unit's daily operating expenses, the labor cost of the corresponding scientific research project, or indirect costs.

Chapter VII Supervision and Performance Evaluation

Article 36 The implementation of scientific research projects responsible for the budget performance accountability system, the responsibility for major projects to implement the performance of life-long accountability system.

Article 37 The special funds to implement the whole process of budget performance management, including the establishment of performance objectives, performance monitoring, performance evaluation and evaluation results application. Municipal Science and Technology Bureau in the preparation of the annual budget of special funds, to synchronize the preparation of performance objectives, and reported to the Municipal Finance Bureau for review; in the implementation of the project budget, the Municipal Science and Technology Bureau to strengthen the tracking of performance objectives and operational management, the performance of the operation of the deviation from the established objectives, timely measures should be taken to rectify; the end of the implementation of the project budget, the first by the project unit of the project funds to carry out performance self-assessment, and then by the competent department of science and technology Organize and carry out the overall performance evaluation of the annual budget of the special funds, and provide timely feedback to the project undertaking unit and urge rectification of the problems found in the performance evaluation; the financial sector to implement the performance evaluation of key projects. The results of the performance evaluation as an important basis for the declaration of municipal scientific research projects in subsequent years, as well as follow-up support for the project, an important basis for the treatment of surplus funds.

Article 38 The project undertaking unit shall strengthen the main responsibility, establish and improve the project fund management and research financial assistant system, improve the internal control and supervision and control mechanism, and provide professional services for the scientific researchers in the project budgeting and transfer, fund expenditure, financial accounting and acceptance.

Article 39 The project management departments and project undertakings shall, depending on the seriousness of the case, take measures such as suspending the project funding, terminating the implementation of the project, recovering the appropriated project funds, and disqualifying project undertakings from declaring projects for a certain period of time, if they commit any of the following behaviors in the use and management of project funds.

(a) Failure to account for project funds separately.

(ii) Preparation of false budgets, capture of state financial funds, false promises of matching funds.

(c) retaining, squeezing, misappropriation of project funds.

(d) Violation of the provisions of the transfer, transfer of project funds.

(e) Unauthorized change of the main body of the project without approval.

(f) Provide false financial accounting information, false expenditure.

(vii) Failure to implement and adjust the budget in accordance with the provisions.

(viii) Using project funds in any way for private gain and for payment of all kinds of fines, donations, sponsorships, investments, repayment of loans and interest.

(ix) Violation of other national laws and regulations and related rules and regulations.

For violations of financial laws and regulations, in accordance with the "Regulations on Penalties and Punishments for Fiscal Violations" and other relevant laws and regulations to deal with, punishment, suspected of committing a crime, transferred to the judicial authorities in accordance with the law.

Article 40 The competent department in charge of science and technology, in conjunction with the relevant departments, will be the unit to exercise the relevant autonomy in the process of the breach of trust into the credit record management, a serious violation of the requirements of scientific research integrity of the implementation of the lifelong pursuit of responsibility. Serious violations of scientific research integrity requirements of the relevant researchers, project leaders and violation of professional standards, professional ethics of the third-party institutions to take joint disciplinary measures, in accordance with the relevant provisions of scientific research project management into the integrity file.

Chapter VIII Appendix

Article 41 These measures shall be interpreted by the Municipal Finance Bureau and the Municipal Bureau of Science and Technology.

Article 42 In the implementation of these measures in the process of the state, the province, the city promulgated new provisions, according to the "from the best not to repeat" principle.

Article 43 These Measures shall come into force on the date of publication and shall be valid for five years.