2022 general public budget compilation instructions of Changping District, Beijing

1、 Requirements for general public budget revenue and expenditure arrangement in 2022

（1） Guiding ideology of 2022 budget preparation

Build a new development pattern, promote high-quality development, closely focus on the central tasks of the municipal Party committee and the municipal government and the key work deployment of the district Party committee and the district government, and take the implementation of the integration of budget management as an opportunity to comprehensively improve the level of budget preparation and management. Adhere to the principle of living within our means, actively use the concept of zero base budget, reasonably determine the scale of expenditure budget, and strengthen the optimization of expenditure structure; Firmly grasp the bottom line of "Three Guarantees", implement the requirements of living a tight life, adhere to strict economy, oppose waste, and strictly control all kinds of general expenditures; Clarify the project warehousing rules, strengthen the project review and demonstration, improve the project reserve quality, and implement the full life cycle management; Clarify the statutory budget, strengthen the control of budget implementation, strictly control budget additions, and standardize budget adjustment; Effectively revitalize all kinds of stock resources, strengthen budget planning, standardize the management of non-financial appropriation income, promote the organic combination of asset management, performance management and budget management, and improve the efficiency of the use of budget funds.

（2） Requirements for budget revenue and expenditure arrangement

In combination with the current economic situation, when preparing the department budget for 2022, all units should continue to firmly establish the idea of living a tight life, vigorously adjust and optimize the expenditure structure around the central work of the district Party committee and the district government, strive to revitalize the stock funds, focus on financial resources, give priority to ensuring the "Three Guarantees" expenditure, and focus on ensuring the major issues determined by the district Party committee and the district government and the performance projects such as the development policies of the Department's key undertakings. Specific requirements are as follows:
1. Establish the idea of living a tight life and reduce the administrative operation cost
We should implement the requirements of living a tight life to the letter, implement strict economy in all undertakings, establish an economical financial security mechanism, make careful calculations, and reduce general expenditures. We will strictly control the construction of government buildings, strictly implement asset allocation standards, and clean up and compress various welfare, inclusive, and cardinal rewards. We will continue to work out the budget for "three public services" in accordance with the principle of "only reducing but not increasing", and strengthen the review of the necessity and rationality of related expenditures such as going abroad on business, official reception, official vehicles, etc. It is strictly forbidden to arrange the "three public" expenditure without budget or beyond budget, and it is not allowed to misappropriate other budget funds for the "three public" expenditure. Continue to strictly manage the approval of meetings, travel and training, and strictly implement the management methods of meetings, training, travel and other funds.
2. Optimize the expenditure structure and fully guarantee the expenditure of "Three Guarantees"
Reasonably arrange the scale of expenditure budget, adhere to the principle of living within our means, actively use the concept of zero base budget, break the rigid pattern of expenditure solidification, establish and improve the fixed regular evaluation and exit mechanism of policy funds, regularly evaluate the regular projects with early policy introduction and low efficiency of fund use, and adjust or abolish those with large gap between actual performance and objectives and imperfect management. Fully arrange the expenditure for the "Three Guarantees", adhere to the priority of the "Three Guarantees" in fiscal expenditure, firmly grasp the bottom line of the "Three Guarantees", and ensure that the national policies on wages and people's livelihood are implemented in place. It is not allowed to raise the standard or expand the scope of existing policies, and it is not allowed to introduce allowance and subsidy policies in violation of regulations.
3. Implement the full life cycle management of the project library and improve the annual arrangement mechanism of the project budget
The specification requires that all government budget expenditures be included in the project library in the form of budget items, and the full life cycle management of the project library is implemented. All departments should reflect the early planning, project reserve, budget preparation, project implementation, project completion and termination of budget projects in the project library according to the requirements of budget management integration, so that the project library can establish direct contact with all links of budget management. Department budget adjustment cannot be separated from the project library to adjust budget indicators separately. The project library dynamically reflects the information changes caused by project budget adjustment and adjustment. The project library carries out the project reserve work regularly, and the budget reserve projects are sorted according to their priorities. Projects are selected from them during budget preparation, and cross year rolling management and regular cleaning of budget projects are implemented. Improve the quality of project reserves, strictly control the warehousing projects, implement the project review and warehousing system, and ensure that the projects can be implemented as soon as the budget is issued; Strengthen performance evaluation, and items that fail to pass the performance objective review and prior performance evaluation will not be put into storage.
4. Improve the budget preparation and review process, and further enhance the effective connection between budget management and asset management, performance evaluation, government procurement and government purchase service management
The specification divides projects into personnel projects, operation projects and specific target projects. In the project warehousing phase, the public funds in personnel projects and operation projects are automatically calculated and generated according to the basic information filled in by the company, quota standards and system preset formulas, and can be included in the project library after being confirmed by the company and department; Other operation projects and specific target projects in the operation projects are included in the project library after being reviewed by the Department and the Department in charge of financial business. After the project is put into storage, the main process of budget preparation is "budget unit - competent department - financial business department (auxiliary audit department) - Budget Department of the Finance Bureau". Among them, personnel projects are reviewed by the budget compilation and review center of the Finance Bureau, and operation projects (including public funds projects) and specific target projects are reviewed by the competent financial business department. If the project involves asset allocation, performance evaluation, government procurement, and government purchase of services, the asset department, performance evaluation center, procurement management department, and General Department of the District Finance Bureau are responsible for the auxiliary review in the setting of approval authority.
5. Add a new budget indicator account and effectively harden budget constraints
Strengthen budget legality, generate budget indicator accounts based on the approved budget, use double entry bookkeeping to record and reflect the source, increase, decrease and status of budget indicators in all business links of budget management, dynamically reflect the running status of budget implementation in real time, and trace the changes in the whole process of budget from approval to implementation through the corresponding relationship between accounts, so as to strengthen the constraint of budget indicators on implementation, Truly make the expenditure based on the approved budget, and those not included in the budget shall not be expended.
6. Further standardize the use and management of direct funds and accelerate the progress of financial capital expenditure
All departments should do a good job in project reserve work such as project scheme demonstration and project approval in advance, and give priority to projects with high maturity and implementation conditions into the direct capital budget to avoid "money and other projects". It is necessary to further optimize and improve the direct funds account, reflect the distribution and use of direct funds, and ensure that the accounts are clear and consistent with the actual accounts. In strict accordance with the provisions of the treasury centralized payment system, direct funds will be paid to the final payee to ensure that the funds reach the user units, directly benefit the enterprises and the people, and prevent misappropriation, sedimentation and idleness.
7. Strengthen budget performance management and improve the efficiency of the use of financial funds
In addition to the basic expenditure, the warehousing projects must declare the performance objectives. In principle, the projects that fail to set the performance objectives as required or fail to pass the review of the performance objectives shall not be included in the project library. Strengthen the evaluation of fiscal policies. Projects corresponding to new major policies need to carry out prior performance evaluation, and the results of prior performance evaluation are the necessary conditions for the project to apply for warehousing. Link the results of project performance evaluation with the department budget arrangement. For projects with poor performance evaluation results or not supported, reduce or not arrange similar projects.
8. Strictly control the allocation budget of new assets and strengthen the management of state-owned assets leasing and lending
The allocation of new assets should be linked to the asset stock. On the basis of finding out the stock of fixed assets, all units and departments should effectively revitalize the stock assets, reasonably put forward the allocation demand, and the audit department should strictly control it. If the allocation of fixed assets can be solved by means of adjustment, recovery, lease and lending, in principle, it is not allowed to re purchase, construct and rent. Allocate fixed assets in strict accordance with the specified standards. If there is no allocation standard, implement strict economy and reasonable allocation in combination with the performance needs of the unit and the needs of career development. Strictly control the leasing and lending of houses and land, strengthen the overall use of houses and land in District owned administrative institutions, standardize the management of the income from administrative and institutional state-owned assets, and turn over the income from asset leasing and disposal to the state treasury or incorporate it into the unit budget as required. Units involved in institutional reform should do a good job in checking, transferring and receiving relevant assets in strict accordance with the administrative and institutional provisions on the management of state-owned assets, so as to prevent the loss of state-owned assets.
9. Strengthen the management of government procurement budget, and strengthen the effective connection between government procurement budget preparation and budget implementation
All departments shall truthfully prepare government procurement budgets for projects within the centralized procurement catalogue or with an amount above the procurement quota specified in the "catalogue and standards for centralized government procurement in Beijing 2020-2022". Without a government procurement budget, no government procurement activities shall be carried out. All departments shall, within 60 days after the approval of the budget, make public the intention of government procurement this year, prepare government procurement plans in a timely manner in the "government procurement management system", give full play to the policy role of government procurement in promoting the development of small and medium-sized enterprises, green procurement, supporting prison enterprises, supporting rural revitalization, and clarify whether it is specifically targeted at small and medium-sized enterprises, small and micro enterprises, prison enterprises, etc. in the process of budget preparation.
10. Strengthen the management of government purchasing services and promote the transformation of government functions
Strictly implement the requirements of the "measures for the administration of government purchase of services" (Order No. 102 of the Ministry of Finance) and the "measures for the administration of the budget of government purchase of services in Changping District of Beijing" (Chang Cai Zong [2020] No. 259). The purchase content of government purchase of services should be strictly limited to the services that fall within the scope of government responsibility and are suitable for market-oriented delivery. For matters not listed in the Guiding Catalogue and those listed in the "negative list", It is not allowed to declare and implement government purchased services. Insist that fees should be transferred with things to prevent the situation of "supporting people while purchasing services". Optimize the structure of government expenditure on services, further increase the proportion of public services, and reduce the proportion of auxiliary services required by the government to perform its duties (in principle, the proportion should not exceed 30%). Give full play to the role of departments, actively carry out third-party performance evaluation, and improve the efficiency of fund use.

2、 General public budget revenue and expenditure arrangement in 2022

（1） General situation of district level general public budget revenue and expenditure arrangement in 2022

1. Income. In 2022, the district level general public budget revenue is expected to be 13 billion yuan, with a year-on-year increase of 6%. Plus the city to district transfer payment revenue, the advance notification fund is 6.86 billion yuan, the transfer fund is 3.04 billion yuan, and the carry forward of the previous year is 1 billion yuan, with a total revenue of 23.9 billion yuan.
2. Expenditure. According to the expected growth rate of income, combined with the city's financial system for the district and the transfer into the stability adjustment fund, the fiscal expenditure in 2022 will be calculated and arranged as a whole. In 2021, the district level general public budget expenditure was 20.06 billion yuan, a year-on-year increase of 14.7%, plus the relief expenditure of 900million yuan