All ministries and commissions of the State Council and all institutions directly under the State Council, the finance departments (bureaus) and science and technology departments (commissions and bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, the Finance Bureau and Science and Technology Bureau of Xinjiang Production and Construction Corps, and relevant units:
In accordance with the relevant requirements of the Party Central Committee and the State Council on the reform of the management of scientific research funds and the "Several Opinions of the General Office of the State Council on Reforming and Improving the Management of Scientific Research Funds of the Central Government" (Guo Ban Fa [2021] No. 32), we have made a The Notice on Fund Management Measures for National Key R&D Programs (Cai Ke Jiao [2016] No. 113) has been revised. The revised "Administrative Measures for National Key Research and Development Program Funds" are hereby issued to you, please follow and implement.
Annex: Measures for the Administration of Funds for National Key R&D Programs
Ministry of Finance
Ministry of Science and Technology
September 29, 2021
Appendix
Measures for the Administration of Funds for National Key R&D Programs
Chapter 1 General Provisions
Article 1 In order to standardize the management and use of funds for national key R&D programs and improve the efficiency of fund use, according to the Notice of the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council on Printing and Distributing Several Opinions on Further Improving the Management of Funds for Scientific Research Projects of the Central Government Notice of the State Council on Several Measures for Optimizing Scientific Research Management and Improving Scientific Research Performance (Guo Fa [2018] No. 25), Several Opinions of the General Office of the State Council on Reforming and Improving the Management of Central Financial Research Funds (Guo Ban Fa [2021] No. 32), etc. Documents, as well as relevant national financial regulations and financial management systems, and in light of the management characteristics of national key R&D plans, these Measures are formulated.
Article 2 The national key research and development plan (hereinafter referred to as the key research and development plan) consists of a number of key special projects with clear goals and clear boundaries. Key special projects are set up, and projects can be set up according to their own characteristics and needs. Key special projects classes are subject to general budget management, and key special projects are subject to budget management.
Article 3 The funds of key R&D plans shall be invested in a diversified manner, and the sources of funds shall be divided into central financial funds and funds from other sources. Funds from other sources include local financial funds, self-raised funds by units, and funds obtained from other channels. The central financial fund support methods include pre-subsidy and post-subsidy, and the specific support methods will be clarified when compiling key special implementation plans and annual project declaration guidelines.
Article 4 These measures mainly regulate the key R&D plan funds arranged by the central government through the use of pre-subsidy methods, and the funds supported by post-subsidy methods shall be implemented in accordance with the relevant regulations on post-subsidy of the central government's science and technology plans. Local financial funds, self-raised funds by units and funds obtained from other channels shall be arranged and used in an overall manner in accordance with the relevant financial and accounting systems of the state and the specific use and management requirements of the relevant fund providers.
Among the key R&D plan projects supported by the former subsidy method, projects that implement new organizational mechanisms such as "revelation and horse racing", can adopt fund management methods such as the contract system according to the characteristics of the project.
Article 5 The management and use of key R&D plan funds shall follow the following principles:
(1) Concentrate financial resources and highlight key points. The key R&D plan funds focus on key special R&D tasks, and focus on supporting public scientific and technological activities where the market mechanism cannot effectively allocate resources. Focus on strengthening overall planning to avoid scattered and repeated funding arrangements.
(2) Clarify powers and responsibilities, and combine delegating power with management. Government departments will no longer directly manage specific projects, and entrust professional project management institutions (hereinafter referred to as professional institutions) to carry out key special fund management; fully empower project lead units, subject undertaking units and subject participating units (hereinafter referred to as undertaking units) to manage and use scientific research project funds In terms of autonomy, the undertaking unit shall implement the legal person responsibility and improve the management service level.
(3) Follow the rules and pay attention to performance. The management and use of key research and development plan funds shall follow the laws of scientific research activities, and reflect the characteristics of key special projects and project organization and implementation. In accordance with the requirements of national financial laws and regulations, strengthen supervision during and after the event, and improve the information disclosure system. Adhere to performance orientation, strengthen classified performance evaluation and application of results, and improve the efficiency of capital use.
Article 6 The funds for key R&D plans shall be managed and held accountable at different levels. The Ministry of Finance and the Ministry of Science and Technology are responsible for researching and formulating the fund management system for key R&D plans, and organizing the preparation and evaluation of key special budget estimates. The Ministry of Finance shall, in accordance with the fund management system, examine and approve the estimated budgets for key special projects. The Ministry of Finance, the Ministry of Science and Technology, the National Audit Office, and relevant competent departments shall, according to their responsibilities and division of labor, organize the supervision and performance evaluation of the funds for key R&D programs. Professional institutions are responsible for the management and supervision of key special funds, and are responsible for organizing the budget declaration, review, release and comprehensive performance evaluation of key special projects, and organizing and carrying out supervision of project funds. The undertaking unit is the main body responsible for the management and use of project funds, and is responsible for the daily management and supervision of project funds. The person in charge of the project is directly responsible for the use of project funds, and is responsible for the compliance, rationality, authenticity and relevance of the use of funds.
Chapter II Estimated Budget Management of Key Special Projects
Article 7 Estimates for key special projects refer to the pre-estimation of the total expenses required for the implementation of special tasks within the implementation period of special projects, and are an important basis for budget arrangements for key projects. Estimates for key special projects include the total budget and the annual budget.
Article 8 Professional institutions shall, according to the objectives and tasks of key special projects, compile and report the budget estimates for key special projects in accordance with the special implementation plan and relevant requirements, and report to the Ministry of Finance and the Ministry of Science and Technology.
Article 9 The budget estimates for key special projects shall be compiled at the same time as revenue estimates and expenditure estimates to ensure the balance of revenue and expenditure.
Estimates of key special income include the estimates of central government funds and other sources of funds.
Estimates of key special expenditures include total expenditure estimates and annual expenditure estimates. Professional institutions shall, on the basis of full demonstration and scientific and rational decomposition of key special tasks, and in accordance with the principles of task relevance, appropriate allocation and economic rationality, prepare expenditure estimates according to task levels and different R&D stages.
Article 10 The Ministry of Finance and the Ministry of Science and Technology shall entrust relevant agencies to evaluate the budget estimates for key special projects. According to the evaluation results, combined with possible financial resources, the Ministry of Finance will verify and approve the total budget and annual budget of the central financial funds for key special projects.
Article 11 Generally, the total budget of the central financial funds shall not be adjusted. If there is a major change in the objectives of key special tasks, etc., which leads to the need to adjust the total budget of the central financial funds, the professional institution shall, after performing the relevant tasks to adjust the examination and approval procedures, submit an application for adjustment, which shall be reviewed by the Ministry of Science and Technology and submitted to the Ministry of Finance for examination and approval according to the procedures. The total estimated budget remains unchanged. If the annual budget needs to be adjusted due to the adjustment of major tasks in key special projects during the year, an application shall be submitted by a professional institution, and after being reviewed by the Ministry of Science and Technology, it shall be submitted to the Ministry of Finance for approval according to the procedures.
Article 12 According to the approved budget estimates, and in light of the project task deployment, organization and implementation progress, and budget execution, professional institutions put forward proposals for annual key special budget arrangements, and submit them to the Ministry of Finance in accordance with departmental budget reporting procedures. Professional institutions without departmental budget reporting channels shall submit through the Ministry of Science and Technology. The sum of the budgets for each year of key special projects shall not exceed the total estimated budget. Strengthen the connection between budget arrangement and task implementation progress. On the premise that the overall budget and budget cycle remain unchanged, after the deployment of key special tasks is completed, the annual budget arrangement can be postponed for no more than two years.
Article 13 The Ministry of Finance shall, in light of the opinions of the Ministry of Science and Technology, issue budgets for key special central financial funds (excluding budgets for specific projects) to professional institutions in accordance with budget management requirements, and send a copy to the Ministry of Science and Technology.
Article 14 The budgets of the central financial funds for key special projects are generally not subject to adjustment. If adjustment is necessary due to changes in estimates, etc., an application shall be submitted by a professional institution and submitted to the Ministry of Finance for approval in accordance with the procedures.
Article 15 During the implementation period of key special projects, the funds that the professional institution has not issued to the project lead unit in the current year due to the adjustment of annual tasks, etc., can be carried forward to the next year for continued use. Due to the termination of key special projects for some reason, the funds that have not been released by professional institutions shall be turned over to the central finance according to regulations.
Chapter 3 Scope of Project Fund Expenditure
Article 16 Funds for key special projects consist of direct expenses and indirect expenses.
Article 17 Direct costs refer to the costs directly related to the project implementation process. mainly includes:
(1) Equipment fee: refers to the expenses incurred in purchasing or trial-producing special instruments and equipment, upgrading existing instruments and equipment, and leasing instruments and equipment from outside units during the implementation of the project. Computational instruments and software tools can be listed in the equipment fee. The purchase of equipment should be strictly controlled, and open sharing, independent research and development, leasing of special equipment, and upgrading of existing equipment should be encouraged to avoid repeated purchases.
(2) Operational expenses: refers to the procurement, transportation, loading and unloading, sorting and other expenses of various materials, auxiliary materials and other low-value consumables consumed during the implementation of the project, as well as the expenses incurred in testing, laboratory processing, fuel power, publication/documentation, etc. /Information dissemination/Intellectual property affairs, conference/travel/international cooperation and exchange and other expenses, and other related expenses.
(3) Labor fees: refers to the labor fees paid to graduate students, postdoctoral fellows, visiting scholars, researchers employed by the project, scientific research assistants, etc. during the implementation of the project, as well as the fees paid to temporarily hired consultants, etc. .
The labor service expense standard of the personnel employed by the project shall be determined with reference to the average salary level of the employees in the local scientific research and technical service industry, and according to the work tasks they undertake in the project research.
The fees paid to the temporarily hired consultants shall not be paid to the relevant personnel involved in the research and management of this project and its subordinate projects, and its management shall be implemented in accordance with the relevant state regulations.
Article 18 Indirect expenses refer to the relevant expenses incurred by the undertaking unit in the process of organizing and implementing the project, which cannot be listed in the direct expenses. Mainly include: housing occupancy provided by the undertaking unit for project research, daily water, electricity, gas, heating, etc. consumption, subsidy expenditures related to management costs, and performance expenditures to motivate scientific researchers.
Chapter IV Project Budget Preparation and Approval
Article 19 The budget of key special projects consists of the revenue budget and the expenditure budget. The project budget is formed by summarizing the project budget.
(1) The revenue budget includes central financial funds and funds from other sources. For funds from other sources, the situation of each channel shall be fully considered, and the capital contribution commitment of the fund provider shall be provided, and assets other than monetary funds or other central financial funds shall not be used as the source of funds.
(2) The expenditure budget shall be compiled according to the scope of capital expenditure, and the main purpose of each expenditure and the reasons for its calculation shall be explained.
Article 20 The estimated budget for this batch of tasks may be published in the annual application guidelines for key special projects.
If the project implements two rounds of application, in the pre-application stage, the project application unit will put forward the total amount of the required capital budget; in the formal application stage, the professional organization will comprehensively consider the key special budget estimates, project task settings, pre-application situation and expert advice, etc., and organize and guide the project. The reporting unit prepares the budget.
If the project implements one round of declaration, the budget shall be organized and submitted in accordance with the requirements of the formal declaration link.
Article 21 The project application unit shall formulate the budget scientifically, reasonably and truthfully in accordance with the principles of policy compliance, target relevance and economic rationality. The budget for equipment expenses, business expenses and labor service expenses shall be prepared according to the facts, and shall not be simply proportioned. prepared by. Focus on the purchase of instruments and equipment, the qualifications of participating units and the funds to be allocated, and state the existing implementation conditions and shared services that may be obtained from outside the unit. In the direct cost, except for the equipment cost of more than 500,000 yuan, other costs only provide basic calculation instructions, and do not need to provide details.
Article 22 Based on the credit situation of the undertaking unit, the total amount of indirect expenses shall be controlled, and it shall be determined according to a certain proportion that does not exceed the direct expenses of the project after deducting the equipment purchase fee. The specific ratios are as follows:
(1) 30% for the portion of RMB 5 million and below;
(2) 25% of the portion exceeding RMB 5 million to RMB 10 million;
(3) 20% of the portion over RMB 10 million.
Article 23 Indirect expenses shall be arranged and used by the undertaking unit as a whole. The undertaking unit shall establish and improve internal management measures for indirect costs, use indirect costs in an open, transparent, compliant and reasonable manner, and properly handle the relationship between the allocation of indirect costs and incentives for scientific researchers. Performance expenditure arrangements should be linked to the actual contributions of researchers to project work. The undertaking unit can use all indirect costs for performance expenditures, and favor teams and individuals with outstanding innovation performance.
If there are multiple units in the project, the indirect costs will be allocated by the project undertaking unit and participating units through negotiation within the total amount. The undertaking unit shall not repeatedly withdraw or list related expenses in the project funds in any name in addition to the approved indirect expenses.
Article 24 Professional institutions combine project review and budget review, and conduct budget review simultaneously during project review, and shall not consider the level of detail in budget preparation as a factor in reviewing the budget, and shall not simply reduce the budget in proportion.
Article 25 The budget review shall, in accordance with the normative procedures and requirements, adhere to the principles of independence, objectivity, impartiality and science, and review the policy compliance, target relevance and economic rationality of the project and project budget declaration. Review experts should meet the relevant recusal requirements.
Article 26 According to the evaluation results, professional institutions put forward suggestions on key special projects and budget arrangements.
Article 27 According to the key special budget issued by the Ministry of Finance and the review opinions of the Ministry of Science and Technology on the project arrangement proposal, the professional institution shall issue the key special project budget to the project lead unit, and sign the project task statement (including the budget) with the project lead unit.
The project task statement (including budget) is the basis for project and project budget execution, comprehensive performance evaluation and supervision and inspection. It should be based on the project declaration form, highlight performance management, clarify project assessment objectives, assessment indicators and assessment methods, and clarify the responsibilities of all parties. rights, and clarify the amount of funds of the units undertaking the project and participating units, including funds from other sources and other supporting conditions.
Article 28 Projects that implement the funding contract system do not need to prepare project budgets.
Chapter V Project Budget Execution and Adjustment
Article 29 Funds for key R&D plans shall be paid through fiscal authorization. Professional institutions shall, in accordance with the provisions of the national treasury centralized payment system, formulate a reasonable funding allocation plan according to the characteristics, research progress, and funding needs of different types of scientific research projects, and allocate the first project funds to the project lead unit within 30 days after the project task statement is signed. The proportion of the first fund allocation fully respects the opinions of the project leader, and is determined based on the annual budget of key special projects.
Article 30 The lead unit of the project shall timely allocate funds to the unit undertaking the project according to the opinions of the person in charge of the project. The project undertaking unit shall allocate funds to the project participating units in a timely manner according to the research progress. Project participating units are not allowed to transfer funds to the outside world.
When disbursing funds step by step, the project lead unit or the project undertaking unit shall not delay the disbursement of funds without any reason. For units in the above situation, professional institutions may take measures such as interviews and suspension of subsequent project funding.
Article 31 The undertaking unit shall strictly implement the relevant financial regulations and financial systems of the state, earnestly fulfill the responsibilities of a legal person in the management of scientific research project funds, correctly exercise the autonomy in the management and use of project funds, establish and improve the internal management system and reimbursement regulations for project funds, and clarify internal Manage authority and approval procedures, improve the construction of the internal control mechanism, strengthen the performance evaluation of fund use, improve the level of financial informatization, and ensure that the use of funds is safe, standardized and effective.
Article 32 The undertaking unit shall fully implement the financial assistant system for scientific research. Each subject should have a relatively fixed scientific research financial assistant. The labor cost (including social insurance subsidy and housing provident fund) required for scientific research financial assistants can be solved by the undertaking unit through scientific research project funding and other channels according to the situation.
Scientific research financial assistants should be familiar with key R&D plan projects and fund management policies, as well as the scientific research management system and process of the undertaking unit, and provide professional services for scientific research personnel in project budget preparation and adjustment, fund reimbursement, and comprehensive project performance evaluation.
Article 33 The undertaking unit shall include the funds of key R&D plan projects into the unified financial management of the unit, and separately account for the central financial funds and funds from other sources to ensure that the special funds are used exclusively. As promised, funds from other sources will be in place in a timely and full amount and used for this project.
Article 34 The undertaking unit shall establish an information disclosure system, and publicly disclose the project establishment, main researchers, fund use (focus on indirect costs, external funds, surplus fund use, etc.), purchase of large-scale instruments and equipment, and project research results within the unit and other circumstances, subject to internal supervision.
Article 35 The undertaking unit shall strictly implement the relevant state expenditure management system. Expenditures that should be settled by "official cards" shall be settled in accordance with the relevant regulations on the use of official cards for settlement of scientific research projects of the central government. For equipment, bulk materials, testing and laboratory processing, labor services, expert consultation and other expenses, in principle, it should be settled by bank transfer.
Article 36 During the implementation of the project, the undertaking unit invites domestic and foreign experts, scholars and relevant personnel to participate in the conference hosted by it due to the actual needs of scientific research activities. Reimbursement in conference fees and other expenses. For domestic travel expenses, meal subsidies, city transportation expenses and accommodation expenses for which it is difficult to obtain invoices can be implemented on a lump-sum basis. If invoices or financial bills cannot be obtained in scientific research activities such as field investigations and psychological tests, the reimbursement may be made according to the actual amount on the premise of ensuring the authenticity.
Article 37 The following acts shall not be committed in the management and use of funds for key R&D projects:
(1) Compile and report false budgets;
(2) Failure to conduct separate accounting of the funds for key R&D plans;
(3) List expenses unrelated to the tasks of this project;
(4) Failing to implement and adjust the budget as required, or transferring funds for key R&D plans in violation of regulations;
(5) Falsely promising funds from other sources;
(6) Using false contracts, false bills, fictitious matters, falsely reporting personnel, etc., to transfer, arbitrage, and reimburse key research and development plan funds;
(7) Withholding, occupying or misappropriating funds for key R&D plans;
(8) Setting up off-book accounts, arbitrarily adjusting accounts to change expenditures, modifying accounting vouchers at will, providing false financial and accounting materials, etc.;
(9) Use project funds to list relevant expenses that should be borne by individuals and pay various fines, donations, sponsorships, investments, repay debts, etc.;
(10) Other acts that violate the national financial discipline.
Article 38 The undertaking unit shall execute according to the assigned budget. During the research period of the project, the remaining annual funds will be carried over to the next year for continued use.
When it is really necessary to adjust the budget of the central financial funds, the relevant procedures shall be performed in accordance with the following adjustment scope and authority:
(1) Adjustment of the total project budget, the total project budget remains unchanged, the budget is adjusted between projects, and the project undertaking unit and project participating unit are changed. Approved in accordance with relevant regulations.
(2) If the total budget of the project remains unchanged and the budget is adjusted between the participating units, the project lead unit shall examine and approve it and report it to the professional institution for record; if the total budget of the project remains unchanged, and the budget for equipment costs is adjusted, the project leader or the participating units shall conduct research The person in charge of the task submits an application, and the unit where the unit belongs takes overall consideration of the existing equipment configuration and the actual needs of scientific research projects, and goes through the approval procedures in a timely manner.
(3) The adjustment of other direct expenses other than the equipment fee shall be arranged by the person in charge of the project or the person in charge of the research task of the participating unit according to the actual needs of scientific research activities. The undertaking unit shall improve the internal management system in accordance with the relevant provisions of the state.
(4) The total budget of the project indirect expenses shall not be increased. After consultation between the project undertaking unit and the person in charge of the project, it can be adjusted and reduced to direct expenses; if the total amount of project indirect expenses remains unchanged, and the transfer between project participating units, the project shall bear The unit and the participating units are negotiated and determined.
If the total amount of funds from other sources of the project remains unchanged and is transferred between different units, the project lead unit shall examine and approve the implementation on its own, and report it to the professional institution for the record.
Article 39 The lead unit of the project shall submit the annual project implementation report (including financial implementation) after the summary and review to the professional institution before the end of November each year. The content of the report should be true and complete, and the accounts should be consistent. If the project has been implemented for less than 3 months, it can be reported together in the next year.
Article 40 For projects that implement the contracting system, the undertaking unit shall formulate internal management regulations, strengthen the management, guidance and supervision of the use of funds, and ensure the safe, standardized and effective use of funds. The person in charge of the project independently decides on the use of funds on the basis of promising to abide by the requirements of scientific research ethics and integrity, and that all funds will be used for expenditures related to the research work of this project. After the project execution period expires, the person in charge of the project shall prepare the final accounts of the project funds, which shall be reported to professional institutions after being reviewed by the undertaking unit.
Article 41 During the implementation of the project, the fixed assets formed by administrative institutions using central financial funds are state-owned assets and shall be implemented in accordance with the state's regulations on the management of state-owned assets. The fixed assets formed by enterprises using central financial funds shall be implemented in accordance with the "General Principles of Enterprise Finance" and other relevant rules and regulations.
The management of intangible assets such as intellectual property rights formed by the undertaking unit using central financial funds shall be implemented in accordance with relevant state regulations.
Large-scale scientific instruments and equipment, scientific data, natural scientific and technological resources, etc. formed using central financial funds shall be open and shared in accordance with regulations.
Article 42 When a project or project is cancelled or terminated for any reason, the project lead unit or project undertaking unit shall clean up the accounts and assets in a timely manner, prepare financial reports and asset lists, and submit them to professional institutions. The professional organization organizes the inventory and processing, confirms and recovers the surplus funds, and makes overall plans for the follow-up expenditures of key R&D plans. Income from disposal of purchased materials, materials and equipment shall be implemented in accordance with relevant state regulations.
Chapter VI Project Comprehensive Performance Evaluation
Article 43 After the project execution period expires, the project lead unit shall promptly organize the project undertaking unit to clean up the accounts and assets, and truthfully prepare the project fund final accounts.
Article 44 A professional institution shall conduct a one-time comprehensive performance evaluation at the end of the project implementation period in strict accordance with the project assignment statement (including the budget).
Article 45 After the project implementation period expires, the project undertaking unit shall hire an accounting firm to carry out the project conclusion financial audit. The final financial audit report is an important basis for the comprehensive performance evaluation of the project.
After the undertaking unit with outstanding innovation ability and potential, outstanding innovation performance, and good scientific research integrity is identified according to the procedures, it can no longer carry out the final financial audit, and the project fund final account statement issued by it will be used as the basis for the comprehensive performance evaluation of the project. The undertaking unit shall be responsible for the authenticity, completeness and accuracy of the contents of the final account statement, and professional institutions shall organize random inspections in a timely manner.
Article 46 After the project lead unit organizes the project undertaking unit to complete the preparation of the project comprehensive performance evaluation materials, it will apply to the professional institution.
Article 47 Professional institutions shall organize comprehensive performance evaluation of projects in accordance with relevant regulations, verify the balance of central financial funds for each subject, and form comprehensive project performance evaluation conclusions. Among them, if the use of funds has serious violations of laws and regulations, it will be dealt with canceling the project evaluation qualification, withdrawing the project or project funds, and failing to pass the comprehensive performance evaluation of the project.
Article 48 The project undertaking unit shall go through the financial settlement procedures in a timely manner within one month after the completion of the comprehensive performance evaluation of the project.
If the project completes the task objectives and passes the comprehensive performance evaluation of the project, the surplus funds will be retained for the use of the undertaking unit, and will be used for the direct expenditure of scientific research activities as a whole. The undertaking unit should give priority to the scientific research needs of the original project team, strengthen the management of surplus funds, improve the mechanism for revitalizing surplus funds, and speed up the progress of the use of funds.
If the project fails to complete the task objectives, or the project fails to pass the comprehensive performance evaluation, the remaining funds will be recovered by professional institutions and used as a whole for the follow-up expenditures of key R&D plans.
Chapter VII Supervision and Inspection
Article 49 The Ministry of Finance, the Ministry of Science and Technology, the National Audit Office, relevant competent departments, professional institutions and undertaking units shall, according to their responsibilities and division of labor, establish a fund supervision mechanism covering the entire process of fund management and use. Strengthen the coordination of audit supervision, financial and accounting supervision and daily supervision, strengthen the synergy of supervision, strengthen information sharing, and avoid overlapping and duplication.
Article 50 The Ministry of Science and Technology and the Ministry of Finance shall supervise the annual plans and implementation plans according to the funds of key R&D plans, and make full use of big data and other information technology means to carry out supervision through random inspections, reporting and verification, etc.; The standardization and effectiveness of the management of key special funds, the responsibility and internal control of the entity's legal person, the timeliness of project fund allocation, and the standardization, safety and effectiveness of project fund management and use are subject to spot checks.
Article 51 The relevant competent departments shall urge the subordinate units to strengthen the construction of the internal control system and supervision and restriction mechanism, implement the responsibilities for the management of funds for key special projects, and cooperate with the Ministry of Finance and the Ministry of Science and Technology to carry out supervision, inspection and rectification work.
Article 52 Professional institutions shall organize and carry out supervision over the management and use of project funds; for projects with an implementation period of less than three years, self-management by the undertaking unit shall be the main priority, and process supervision shall generally not be carried out. For the undertaking units that have found more problems during the supervision, take warning, guidance and training to strengthen the prior risk warning and prevention and control of the undertaking units. Professional institutions shall summarize the management and supervision of key special funds for the year at the end of each year, and include them in the annual implementation report to the Ministry of Science and Technology.
Article 53 The undertaking unit shall, in accordance with these Measures and relevant national financial regulations and financial management regulations, improve the supervision and restriction mechanism, dynamically supervise the use of funds and provide real-time early warning and reminders, strengthen the construction of supporting service conditions, improve the service level for scientific researchers, and establish The normalized self-examination and self-correction mechanism ensures the safety of project funds.
The leading unit of the project shall strengthen the guidance and supervision of the unit undertaking the project, and actively cooperate with the supervision and inspection of relevant departments and institutions.
Article 54 In the event that the undertaking unit, project leader, project leader, etc. have the circumstances related to Article 37, the Ministry of Science and Technology, the Ministry of Finance, and professional institutions shall, in accordance with relevant regulations, order rectification, interview, circulate criticism, Measures such as suspending project funding, terminating project implementation, recovering project balance funds, recovering allocated funds, phased or permanent restrictions on project applicants' qualifications for project application, and making relevant results public. If a crime is suspected, it shall be transferred to the relevant authorities for handling.
If important doubts and clues are found in the process of supervision, inspection and acceptance and need in-depth verification, the Ministry of Science and Technology and the Ministry of Finance may transfer them to the competent departments of the relevant units. The competent department shall conduct inspections in a timely manner in accordance with relevant regulations and requirements, and feed back the inspection results and handling opinions to the Ministry of Science and Technology and the Ministry of Finance.
Article 55 Subjects who have been formally dealt with as stipulated in Article 54 of these Measures, those responsible for violating regulations or laws and causing serious consequences or adverse effects shall be included in the management of credit records. Connect with other social credit systems and implement joint punishment.
Article 56 The fund management of key R&D plans shall implement a system of retrospective investigation and accountability. The Ministry of Finance, the Ministry of Science and Technology and their relevant staff are in the review and release of key special budget estimates, professional institutions and their relevant staff are in the process of fund allocation for key special projects, and accounting firms, consulting and evaluation experts, etc. are in the final audit and evaluation. Those who violate the regulations by arranging funds or other violations of laws and regulations, such as abuse of power, neglect of duty, and favoritism, shall be ordered to make corrections in accordance with the law, and the responsible leaders and directly responsible personnel shall be punished in accordance with the law; if a crime is suspected, it shall be transferred to the relevant organs for handling according to law.
Article 57 The Ministry of Science and Technology and the Ministry of Finance shall, in accordance with the relevant provisions on credit management, record and evaluate the credit of professional institutions, undertaking units, project (project) leaders, accounting firms, consulting and evaluation experts, etc. that participate in the management and use of funds. And strengthen the application of credit results.
Chapter VIII Supplementary Provisions
Article 58 The key special projects whose management requirements are otherwise stipulated shall be implemented in accordance with the relevant regulations. The Ministry of Finance and the Ministry of Science and Technology are responsible for the interpretation of these Measures.
Article 59 These Measures shall come into force on the date of promulgation.
