(a) the unit shall open a transitional account for extra-budgetary funds income and an account for extra-budgetary funds expenditure (hereinafter referred to as the transitional account) in the bank designated by the entrusted financial department.
(II) The entrusted financial department shall, according to the extra-budgetary revenue and expenditure issued by the Provincial Department of Finance and the income turned over by the unit to the financial special account, review the fund use plan and allocate funds from the local financial special account to the unit expenditure households.
(three) at the end of the year, the Provincial Department of Finance shall handle the liquidation with the entrusted financial department according to the final accounts of the approved unit.
The entrusted management of extra-budgetary funds in prefecture-level cities and counties (cities, districts) shall be handled in principle. Tenth administrative fees must strictly implement the central and provincial examination and approval management system. The setting or cancellation of charging items shall be reported to the Provincial Department of Finance in conjunction with the Provincial Price Bureau for approval; The determination and adjustment of charging standards shall be reported to the Provincial Price Bureau in conjunction with the approval of the Provincial Department of Finance; The establishment of important charging items, the determination and adjustment of standards shall be examined and approved by the Provincial Department of Finance, the Provincial Price Bureau and the provincial people's government, or by the provincial people's government in the State Council, the Ministry of Finance and the State Planning Commission.
The project application of each fund is put forward by the provincial finance department, and the provincial finance department puts forward its opinions. After the preliminary examination by the provincial people's government, it is reported to the Ministry of Finance or the State Council for approval. Chapter III Management of Budget and Final Accounts Article 11 The financial department shall establish and improve the management system and reporting system of budget and final accounts of extra-budgetary funds, strengthen the management of budget and final accounts of extra-budgetary funds, reasonably control the use direction of funds, make overall use of comprehensive financial resources inside and outside the budget, and improve the overall use efficiency of financial funds. Article 12 Departments and units with extra-budgetary revenue and expenditure activities must truthfully prepare plans and final accounts for extra-budgetary revenue and expenditure in accordance with regulations. Thirteenth methods for the preparation of extrabudgetary funds budget:
(a) grass-roots units according to the scale of extra-budgetary funds income and expenditure needs, according to the provisions of the financial department to prepare the next year's extra-budgetary funds revenue and expenditure plan, and submitted to the competent department, no competent department of the unit directly submitted to the financial department at the same level.
(2) The competent department shall, on the basis of reviewing and summarizing the budget revenue and expenditure plans of its subordinate units, prepare its annual budget revenue and expenditure plans and report them to the finance department at the same level within the specified time.
(three) government funds (funds, additional income) that are not included in the financial budget management must be prepared separately.
(IV) The financial department shall, in combination with the extra-budgetary funds and self-owned funds of departments and units, review the extra-budgetary funds revenue and expenditure plans reported by departments and units in accordance with the capital quota and expenditure standards, prepare the general budget of extra-budgetary funds revenue and expenditure at the corresponding level, report it to the people's government at the same level for approval and implementation, and report it to the financial department at the next higher level for the record.
(five) after the approval of the financial department at the same level, the budget revenue and expenditure plans of departments and units shall not be adjusted in principle. In the annual implementation, due to the adjustment of national policies, great changes in institutions and personnel, it is really necessary to adjust the revenue and expenditure plan, which should be reported to the financial department for approval according to the budget preparation procedure. Article 14 Measures for the preparation of final accounts of extra-budgetary funds:
(a) the final accounts of extra-budgetary funds shall be prepared by departments and units in accordance with the requirements of the financial department after the end of the year. The final accounts must conform to the provisions of the financial accounting system, with true and complete contents, accurate figures and timely submission.
(two) the competent department shall, after reviewing and summarizing the final accounts of the extrabudgetary funds of the subordinate units, prepare the final accounts of the department and report them to the financial department at the same level for examination and approval within the prescribed time limit.
Financial departments at all levels should carefully examine and approve the final accounts of extra-budgetary funds of all departments and units at the same level, and promptly correct and adjust those that do not conform to laws, regulations and financial accounting systems.
(three) the financial departments at all levels should prepare the annual accounts of extra-budgetary funds at the corresponding level, and after the approval of the people's government at the same level, report them to the higher financial departments step by step.
(4) The financial department shall, when compiling the final accounts of extra-budgetary funds, attach detailed explanations, correctly reflect the income and expenditure results of extra-budgetary funds, conscientiously sum up and analyze the experiences and problems in the management of extra-budgetary funds, and put forward improvement measures.