article 1 these measures are formulated in accordance with the budget law of the people's Republic of China and other relevant laws and regulations, combined with the actual situation of this municipality, in order to strengthen the functions of financial distribution and supervision and ensure the healthy development of economy and society. Second city, district (excluding jiawang district, the same below) state organs, institutions and social organizations shall abide by these measures. Article 3 The municipal finance department is in charge of the management and supervision of the city's extra-budgetary funds, and the district finance departments are responsible for the management and supervision of extra-budgetary funds in their respective districts. Price, auditing, supervision, banking and other relevant departments shall cooperate with the financial department to do a good job in the management and supervision of extra-budgetary funds. Article 4 The term "extra-budgetary funds" as mentioned in these Measures refers to all kinds of financial funds collected, retained and arranged for use in accordance with laws, regulations and rules of this Municipality, district state organs, institutions and social organizations that are not included in the state budget management. Include the following contents:

(1) administrative charge;

(2) Business charges;

(3) funds and surcharges;

(4) the funds centralized by the competent department from the subordinate units;

(5) township self-financing and township co-ordination funds for township government expenditures;

(6) other financial funds not included in the budget management. Article 5 State organs, public organizations and institutions must organize extra-budgetary fund income in full and on time in accordance with the items, scope and standards stipulated by the state, and shall not reduce or exempt funds without authorization, set up charging items without authorization, raise charging standards without authorization and expand charging scope without authorization.

anyone who needs to add new charging items or adjust charging standards shall apply to the municipal finance and price departments, which shall be examined and approved by the municipal government and then submitted to the provincial competent authorities for approval before implementation. Sixth administrative charge and institutional fees, the implementation of the charging license system. The collecting unit must hold the charging documents approved by the provincial government or the provincial finance and price departments, and receive the Jiangsu Provincial Charging License and the Jiangsu Provincial Toll Collector's Card from the municipal price department before charging. It is strictly forbidden to charge without a toll permit or a toll collector's card. Seventh departments and units to collect extrabudgetary funds, must be issued to the payment unit of the financial sector producer bill. Article 8 Extra-budgetary funds shall be managed by classification according to their different natures, and they shall be collected first and then disbursed, lived within their means and used for special purposes. The ownership of administrative charge, funds and surcharges belongs to the people's government at the same level. After issuing the notice of payment, the collecting unit shall instruct and be responsible for urging the paying unit to pay the extra-budgetary income directly into the special account opened by the financial department in the bank in full and on time.

the management mode of "special account storage, different types, approved revenue and expenditure, participation in distribution and monthly settlement" shall be implemented, and the proportion to be turned over to the financial department shall be approved by the financial department and implemented after being approved by the people's government at the same level.

the operating and service income obtained by institutions and social organizations through the market that does not reflect the functions of the government shall be taxed according to law, and shall be included in the financial revenue and expenditure plan of the unit, and unified accounting of revenue and expenditure shall be implemented, which shall be managed and supervised by the financial department. Article 9 The control right of extra-budgetary funds turned over to the finance belongs to the people's government at the same level. The municipal and district financial departments shall prepare the budget of extra-budgetary funds on schedule, which shall be implemented after being approved by the people's government at the same level; At the end of the year, the financial department shall prepare the final accounts of extra-budgetary funds on schedule and report them to the people's government at the same level for approval. Article 11 The method of "separate management of financial account storage and revenue and expenditure" is still applied to the funds after the institutional fees are turned over to the finance according to regulations. The collecting unit shall compile the annual revenue and expenditure plan and the quarterly and monthly payment plan in accordance with the prescribed time, and report them to the finance department at the same level for examination and approval. Article 11 The collecting entity of extra-budgetary funds shall abide by the financial laws and regulations of the state, correctly reflect the collection, payment and use of extra-budgetary funds, and prepare and report the accounting statements of extra-budgetary funds on schedule. It is strictly forbidden to transfer extra-budgetary funds to non-financial institutions for management, off-balance-sheet accounts, private "small coffers" and private storage of public funds. Twelfth administrative charge, funds and surcharges collecting units can only open an extra-budgetary fund expenditure account in a designated bank with the documents approved by the financial department, and may not open an income account in any bank; With the approval of the financial department, the collecting unit of institutional fees can only open an account for revenue and expenditure in one bank. The collecting unit shall go through the account opening formalities at the bank with the documents approved by the financial department. Banks shall, in accordance with the provisions of the State Council, not open extra-budgetary capital accounts for departments and units without the approval of the financial department. Article 13 The extra-budgetary funds that should be turned over and deposited must be paid in full and on time in the special account of extra-budgetary funds opened by the financial department in the bank according to the specified time, and no arrears, interception or support shall be allowed. If the funds are not paid within the time limit, the bank will directly transfer them to the special account of finance from the unit's fund account. Fourteenth units collecting extra-budgetary funds shall not engage in lending activities. Article 15 The financial and auditing departments shall deal with units or departments that commit the following acts in accordance with the following provisions:

(1) Those who conceal or intercept extra-budgetary funds shall be ordered to make corrections, and the concealed or intercepted funds shall be collected, and a fine of twice the amount of the concealed or intercepted funds shall be imposed;

(2) those who misappropriate or occupy extra-budgetary funds shall be ordered to make corrections, and the misappropriated or misappropriated funds shall be recovered, and a fine of less than twice the amount of the misappropriated or misappropriated funds shall be imposed;

(3) Those who engage in lending activities with extra-budgetary funds shall be ordered to recover the lending funds within a time limit, their illegal income shall be confiscated, and a fine of less than one time the amount of illegal income shall be imposed;

(4) informed criticism is given, ordered to return the defrauded funds, and fined not more than one time the illegal amount, for making a false plan for using funds, defrauding financial allocations, expanding the scope of extra-budgetary funds, and indiscriminately distributing bonuses, subsidies and objects;

(5) The institution charging unit that fails to store and manage in the special account shall be ordered to make corrections within a time limit; if it fails to do so within the time limit, it shall be fined not more than 1,111 yuan, and the extra-budgetary funds shall be directly transferred to the financial special account for storage through the bank;

(6) those who violate the regulations on the administration of administrative bills will be punished in accordance with the regulations of the Ministry of Finance on the administration of administrative bills;

(7) those who keep extra-budgetary funds and public funds privately or set up "small coffers" privately shall be punished in accordance with the provisions of the Ministry of Finance, the National Audit Office and the People's Bank of China on cleaning up and inspecting the "small coffers".

the person in charge of the unit and the person directly responsible for the acts listed in the preceding paragraph may be fined less than three months' basic salary, and the relevant departments shall be advised to give disciplinary sanctions to the party and government. If the case constitutes a crime, the judicial organs shall investigate the criminal responsibility.