Article 1 In order to standardize and strengthen the management and use of special subsidy funds for the protection of national key cultural relics (hereinafter referred to as "special funds") and improve the efficiency of fund use, in accordance with the "People's Republic of China and the State Budget Law" ", "Cultural Relics Protection Law of the People's Republic of China" and other laws and regulations and relevant provisions on financial management, and combined with the actual situation of cultural relics protection work, these measures are formulated.
Article 2: Special funds are special-purpose subsidy funds established by the central government to support the protection of key cultural relics across the country and promote the development of cultural relics undertakings. The annual budget of special funds is determined based on the overall plan for the protection of national key cultural relics, the annual work plan, and the central financial resources.
Article 3: The management and use of special funds adhere to the principle of “planning first, ensuring key points, central subsidies, and hierarchical responsibility”. When special funds are used to subsidize local areas, they should be appropriately tilted towards ethnic minority areas, remote areas and poverty-stricken areas.
Article 4: Special funds shall be subject to project management. The Ministry of Finance and the State Administration of Cultural Heritage jointly established a special fund project database.
Article 5: The management and use of special funds shall strictly comply with national laws, regulations and financial rules and regulations, and shall be subject to supervision and inspection by finance, auditing, cultural relics and other departments. Article 6 The scope of subsidies for special funds mainly includes:
(1) Protection of national key cultural relics protection units. Mainly used for the maintenance, protection and display of national key cultural relics protection units announced by the State Council, including: protection planning and program preparation, maintenance and protection of cultural relics bodies, construction of security, fire protection, lightning protection and other protective facilities, display and display, and compilation of maintenance and protection data and report publishing, etc. Non-state-owned national key cultural relics protection units can apply for special funds to provide appropriate subsidies after their projects are completed and evaluated and accepted.
(2) Protection of large heritage sites. Mainly used for large-scale heritage protection projects approved by the State Administration of Cultural Heritage and the Ministry of Finance, including: preliminary surveying and mapping, archaeological survey and planning and design plan preparation for large-scale heritage protection, maintenance and protection of the body or carrier, security, fire protection, lightning protection and other protective facilities Construction, preservation environment management within the scope of cultural relics protection, display and display, maintenance and protection data compilation and report publication, and protection management system construction, etc.
(3) Protection of world cultural heritage. It is mainly used for the protection of projects listed on the UNESCO World Cultural Heritage List, including: the maintenance and protection of the cultural relics of the World Cultural Heritage, the construction of security, fire protection, lightning protection and other protective facilities, display and the construction of the World Cultural Heritage monitoring and management system. wait.
(4) Archaeological excavation. Mainly used for archaeological (including underwater archaeological) excavation projects approved by the State Administration of Cultural Heritage, including: archaeological investigation, exploration and excavation, archaeological data compilation and report publication, on-site protection of important archaeological relics, on-site protection and restoration of important unearthed (water-exposed) cultural relics, etc. .
(5) Protection of movable cultural relics. It is mainly used for the protection of first-, second- and third-level precious cultural relics in state-owned cultural relics collection units, including: preventive protection, protection plan design, technical protection of cultural relics (including restoration of cultural relics themselves), digital protection, data compilation and report publication, etc.
(6) Other projects approved by the Ministry of Finance and the State Administration of Cultural Heritage.
Expenditures of special funds in Article 7 include:
(1) Expenditures on cultural relics maintenance and protection projects, mainly including survey fees, planning and design fees, material fees, fuel and power fees, Equipment fees, construction fees, supervision fees, labor fees, test and laboratory processing fees, management fees, data compilation and report publishing fees, etc.
(2) Expenditures for cultural relics and archaeological surveys and excavations, mainly including survey and exploration fees, surveying and mapping fees, excavation fees, excavation site security fees, young crop compensation fees, labor fees, archaeological remains on-site protection fees, excavation (excavation of water) ) Cultural relic protection and restoration fees, as well as data compilation and report publishing fees, etc.
(3) Expenditures on protective projects such as cultural relic security, fire protection and lightning protection, mainly including planning and design fees, material fees, equipment fees, labor fees, construction fees, supervision fees, as well as data compilation and report publication Fee et al.
(4) Expenditures on technical protection of cultural relics mainly include scheme design fees, testing and laboratory processing fees, material fees, equipment fees, labor fees, expert consultation fees, and data compilation and report publishing fees.
(5) Expenditures for cultural relics display and exhibition mainly include design fees, material fees, equipment fees, labor fees, construction fees, supervision fees, expert consultation fees, data compilation and report publication fees, etc.
(6) Expenditures for the construction of cultural relics protection management system, mainly including planning and design fees, special research fees, etc.
(7) Other expenditures for cultural relics protection.
The scope of special fund subsidies in Article 8 does not include: land acquisition and demolition, capital construction, daily maintenance, emergency rescue, environmental improvement expenditures beyond the scope of protection of cultural relics, collection of cultural relics, and central and local government construction of the country Various expenditures of key museums.
Article 9 Special funds shall not be used to pay various fines, donations, sponsorships, investments and other expenditures, shall not be used for various salary and welfare expenditures, shall not be used to repay debts, shall not be used for activities prohibited by national regulations Other expenses included. Article 10 The application and approval of special funds shall be subject to a project database management system. The project library is divided into three categories, namely the total project library, the alternative project library and the implementation project library.
Projects that are included in the national medium- and long-term cultural relics protection plan or annual plan, and are approved by the State Administration of Cultural Heritage for project establishment or protection plan approval in accordance with regulations, constitute the general project library.
Projects in the general project library that have applied for special fund budgets and passed the budget control number review by the Ministry of Finance and the State Administration of Cultural Heritage are included in the alternative project library.
Projects in the alternative project library that have been approved by the Ministry of Finance to issue special fund budgets and implemented
are included in the implementation project library.
Article 11: Project implementation units included in the general project library shall formulate or modify and improve protection plans and organize and carry out cultural relics protection work in accordance with the principle of territorial management and the approval opinions of the cultural relics administrative department. If there are indeed difficulties in raising funds, a special fund budget may be declared in accordance with the provisions of these Measures.
Article 12 The project implementation unit shall fill in the "Application Form for Special Subsidy Funds for National Key Cultural Relics Protection" (see Appendix 1) and the text of the cultural relics protection project budget (estimate) as required. According to the administrative affiliation and Requires step-by-step reporting procedures. Among them:
(1) If the project implementation unit is affiliated with the central department, it shall submit it step by step to the central competent department for review and approval, and then report to the Ministry of Finance and the State Administration of Cultural Heritage.
(2) If the project implementation unit is affiliated with the local government, it shall be submitted level by level to the provincial financial department and the provincial cultural relics administrative department for joint review and summary, and then reported to the Ministry of Finance and the State Administration of Cultural Heritage. . If the competent department of the project implementation unit belongs to a non-cultural relics system, it shall be reviewed and approved by its competent department before reporting to the financial department and cultural relics department at the same level, and the financial department and cultural relics department shall report it level by level.
(3) If the project implementation unit is non-state-owned, it shall submit to the local provincial financial department and provincial cultural relics administrative department step by step. After the completion of the protection project is evaluated and accepted, it is reported to the Ministry of Finance and the State Administration of Cultural Heritage.
Any reports that go beyond the next level will not be accepted.
Article 13 Relevant central departments, provincial financial departments and provincial cultural relics administrative departments shall carefully review and fill in the "Declaration Summary Form for Special Subsidy Funds for the Protection of National Key Cultural Relics" (see Appendix 2), and transfer the special funds to Budget application materials are submitted to the Ministry of Finance and the State Administration of Cultural Heritage.
If the project involves land and resources, urban and rural planning, environmental protection, water conservancy and industrial development planning, it must obtain approval from the relevant departments before submission.
Article 14 The Ministry of Finance and the State Administration of Cultural Heritage are responsible for organizing the review of project fund budget control indicators. The specific review work shall be carried out by a third-party intermediary agency or expert group jointly entrusted by both parties. During the review process, on-site verification of the application information of the project implementation unit can be carried out as needed.
Article 15 The Ministry of Finance and the State Administration of Cultural Heritage shall review and confirm the review opinions of the project fund budget control number indicators submitted by intermediary agencies or expert groups, and include the projects that have passed the review into the alternative project library, and Notify relevant central departments, provincial financial departments and provincial cultural relics administrative departments.
Article 16 Relevant central departments, provincial financial departments and cultural relics administrative departments shall prioritize the projects included in the alternative project library according to their importance and degree of damage, and control the numbers according to the project budget. In accordance with the indicator review opinions, fill in the "20×× Annual National Key Cultural Relics Protection Special Subsidy Fund Application Form" (see attachment 3) and submit the application report to the Ministry of Finance and the State Administration of Cultural Heritage before April 30 of each year.
Article 17 The State Administration of Cultural Heritage shall, in accordance with the relevant national guidelines, policies and project priorities, and in combination with the relevant departments and local cultural relics protection work conditions, reasonably rank the submitted projects, and propose project proposals to be included in the implementation project database. Treasury.
Article 18 The Ministry of Finance shall, in accordance with the recommendations of the State Administration of Cultural Heritage, comprehensively consider the annual special fund budget situation, the evaluation of project budget control indicators, departmental and local special fund applications and their financial status, and review and determine the annual The special fund budget allocation plan shall be distributed to relevant central departments and provincial financial departments in accordance with regulations, with a copy sent to the State Administration of Cultural Heritage. At the same time, relevant projects will be included in the implementation project library together with the State Administration of Cultural Heritage. Article 19 After receiving the special fund budget notice issued by the Ministry of Finance, the relevant central departments and provincial financial departments shall promptly distribute the special fund budget to the project implementation units level by level. The local financial departments shall promptly send a copy of the budget release to the same party. level cultural relics administrative departments and relevant competent departments.
Article 20 Payment of special funds shall be carried out in accordance with the relevant regulations on centralized payment by the treasury.
Article 21: The project implementation unit shall arrange the use of special funds in strict accordance with the approved scope of special fund subsidies and expenditure content. In case of special circumstances, if it is necessary to adjust the scope of subsidies and expenditure content, it shall be submitted to the relevant central departments, provincial financial departments and provincial cultural relics administrative departments for review and approval step by step, and then reported to the Ministry of Finance and the State Administration of Cultural Heritage for approval.
Article 22: All expenditures of special funds shall strictly comply with the expenditure scope and expenditure standards stipulated in the relevant national financial rules and regulations.
Article 23: If government procurement is required according to regulations during the expenditure of special funds, it shall be implemented in accordance with the "Government Procurement Law" and other relevant regulations.
Article 24: The carryover and balance management of special funds shall be carried out in accordance with the provisions of the Ministry of Finance on the carryover and balance management of financial appropriations. If a project that has been included in the implementation project library has not been implemented for more than two years from the date of allocation of special funds, the Ministry of Finance and the State Administration of Cultural Heritage shall cancel the project, withdraw the allocated funds, or adjust them for other cultural relics protection projects.
Article 25: The assets formed by the use of special funds by state-owned project implementation units are state-owned assets, and their management, use and disposal shall be carried out in accordance with the relevant provisions of the state on the management of state-owned assets. The management of intangible assets such as intellectual property rights and patents shall be carried out in accordance with relevant national intellectual property and patent laws and regulations. Special research results (including monographs, papers, research reports, summaries, appraisal certificates and results reports, etc.) should be marked with the "National Key Cultural Relics Protection Special Subsidy Fund Project" and the project number.
Article 26: Special funds shall implement an annual financial reporting system. After the end of the project implementation year, the project implementation unit shall submit the "20×× National Key Cultural Relics Protection Special Subsidy Fund Project Final Account Form" to the relevant central departments, provincial financial departments and cultural relics administrative departments in accordance with prescribed procedures (see Appendix 4) . Relevant central departments, provincial financial departments and cultural relics administrative departments shall review and summarize the final accounts of special funds. Before March 31 of each year, the "Summary Table of Final Accounts of National Key Cultural Relics Protection Special Subsidy Fund Projects for the Year 20××" (see Attachment 5) shall be submitted to the Ministry of Finance and the State Administration of Cultural Heritage respectively.
Article 27: Special funds shall implement a project completion financial acceptance system.
After the project is implemented, the project implementing unit shall prepare the "Financial Acceptance Form for the Closing of Special Subsidy Funds for the Protection of National Key Cultural Relics" (see Appendix 6) and the project final account report as required, and submit them to relevant central departments, provincial finance departments and The cultural relics administrative department submits an application for financial acceptance, and after review by relevant central departments, provincial financial departments and cultural relics administrative departments, it is submitted to the Ministry of Finance and the State Administration of Cultural Heritage for filing. Relevant central departments, provincial financial departments and cultural relics administrative departments should organize experts or entrust third-party agencies to conduct financial acceptance of the project. Financial acceptance can be carried out together with project acceptance.
For key projects that involve national cultural security or have significant social impact and demonstration value, the Ministry of Finance and the State Administration of Cultural Heritage can directly organize experts or entrust a third-party agency to conduct financial acceptance.
Article 28: For projects that fail financial acceptance, the project implementation unit shall make rectifications based on the financial acceptance opinions, resubmit an application for financial acceptance within one month, and submit again for acceptance according to prescribed procedures. If it fails to pass again, the relevant central departments, provincial financial departments and cultural relics administrative departments shall report to the Ministry of Finance and the State Administration of Cultural Heritage for handling in accordance with relevant regulations.
Article 29: After the project passes financial acceptance, the project implementation unit shall promptly handle the financial settlement procedures within one month. Article 30 The Ministry of Finance and the State Administration of Cultural Heritage are responsible for the supervision, inspection and performance evaluation of the management and use of special funds. If necessary, they may entrust the Ministry of Finance's local financial inspectorate offices or intermediary agencies to implement this. The inspection or evaluation results serve as an important reference for future annual special fund budget arrangements.
Article 31: Relevant central departments, local financial departments at all levels, and cultural relics administrative departments shall, in accordance with their respective responsibilities, establish and improve supervision and inspection mechanisms and performance evaluation systems for the management and use of special funds. Project implementation units should establish and improve internal supervision and restraint mechanisms to ensure safe and standardized management and use of special funds.
Article 32 If any of the following acts occurs, the Ministry of Finance and the State Administration of Cultural Heritage will issue a notice of criticism, stop appropriations, suspend the approval of new projects, withdraw special funds, etc., and shall be punished in accordance with the "Financial Illegal Acts" Regulations on Penalties and Sanctions and other relevant national regulations to pursue legal liability. Those suspected of committing crimes shall be transferred to judicial organs for handling in accordance with the law.
(1) Compiling and reporting false budgets to obtain state fiscal funds;
(2) Withholding, expropriating, and misappropriating special funds;
(3) Violating Providing for the transfer and transfer of special funds;
(4) Providing false financial accounting information;
(5) Changing the scope of subsidies and expenditure content without authorization;
( 6) Failure to handle fixed assets and batches of construction materials purchased with special funds in accordance with regulations;
(7) Due to poor management, losses and waste of national property and funds are caused;
( 8) Failure to submit the annual final accounts, financial acceptance reports and statements of special funds on time;
(9) Other violations of national financial disciplines. Article 33: These Measures shall come into effect from the date of promulgation. The Ministry of Finance and the State Administration of Cultural Heritage formulated and issued the "Measures for the Management of Special Subsidy Funds for the Protection of National Key Cultural Relics" (Caijiao [2001] No. 351) and the "Measures for the Administration of Special Funds for the Protection of Major Sites" (Caijiao [2005] No. 135) at the same time Abolition.
Attachments: 1. Application form for special subsidy funds for the protection of national key cultural relics (omitted)
2. Application summary form for special subsidy funds for the protection of key national cultural relics (omitted)
3.20××Annual National Key Cultural Relics Protection Special Subsidy Fund Application Form (omitted)
4.20××Annual National Key Cultural Relics Protection Special Subsidy Fund Project Final Account Form (Omitted)
5.20 ××Annual National Key Cultural Relics Protection Special Subsidy Fund Project Final Account Summary Table (omitted)
6. National Key Cultural Relics Protection Special Subsidy Fund Project Final Financial Acceptance Form (omitted)