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Notice of Ningbo Municipal People's Government on Approving the Interim Measures for the Budget Management of Social Security Fund of Ningbo Finance Bureau
Chapter I General Provisions Article 1 In order to implement the spirit of the State Council's Decision on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29) and the Notice of the Municipal People's Government on Printing and Distributing the Measures for the Management of Extra-budgetary Funds in Ningbo (Yong Zheng [1997] No.8), strengthen the budget constraints of social security funds and ensure their safety. Article 2 The social security fund is a special fund established by the government in accordance with the law and regulations, with the government's reputation as the guarantee, to exercise its management functions, establish a social security system, and guarantee the basic living and basic medical needs of the broad masses of employees. It is different from financial budget and extra-budgetary funds, and can only be used for social security expenditure according to regulations. Article 3 Social security funds include endowment insurance funds for employees of enterprises, endowment insurance funds for employees of government agencies and institutions, rural social endowment insurance funds, unemployment insurance funds for employees, re-employment special funds, medical insurance funds for employees, industrial injury insurance funds for employees of enterprises, maternity insurance funds for employees of enterprises, employment security funds for the disabled, service fees for conscripts, preferential payments for key entitled groups, and assistance funds for needy employees. Article 4 Before the national finance establishes a unified social security budget, the social security fund shall be incorporated into the financial special account, and the management of revenue and expenditure shall be separated, and the budget and final accounts system shall be implemented.

Specific measures for the management of financial accounts of social security funds shall be formulated and implemented by financial departments at all levels in conjunction with social security administrative departments and other relevant departments. Article 5 The budget of social security fund refers to the income of social security fund raised and managed according to regulations, and the special social security expenditure plan arranged by the income of social security fund. The budget of social security fund shall be managed by "dividing projects, living within our means and taking responsibility at different levels". Article 6 The budget of the social security fund is divided into two levels according to the scope and level of overall planning, and consists of the budget of the social security fund agency at the same level.

The total budget of the city's social security fund consists of the municipal, county (city) district-level social security fund budget. Article 7 The budget year of social security fund starts from 10/day and ends on 1 day in February. Chapter II Budget Management Authority Article 8 The municipal, county (city) and district people's governments are the administrative organs for the budget management of the national social security fund. Review and approve the annual budget, final accounts and mid-year budget adjustment plan of the social security fund at the corresponding level; To organize the implementation of the social security fund budget at the corresponding level; Formulate major provisions on the budget management of social security funds.

As a part of the government's budget management function, the Social Security Fund Management Committee pre-examines the annual budget, final accounts and mid-year budget adjustment plan of the social security fund at the corresponding level; Supervise the implementation of the social security fund budget of various departments at the same level; Coordinate and handle major issues in the budget management of social security funds. Ninth city, county (city), the district finance department is the functional department of social security fund budget management, review and summarize the draft annual budget and final accounts of the social security fund at the corresponding level and the mid-year budget adjustment plan; To organize the implementation of the social security fund budget at the corresponding level; Regularly report the implementation of the social security fund budget to the government at the same level and the financial department at a higher level; To implement the provisions on budget management of social security funds formulated by the financial department at a higher level and the government at the same level; Supervise and inspect the implementation of the social security fund budget of the social security fund handling institution at the same level and the financial department at a lower level; Review the social security fund balance arrangement plan proposed by the social security fund handling agency; Arrange and allocate funds for the business work of social security fund agencies at the corresponding level; Responsible for the management and accounting of financial accounts of social security funds. Article 10 The administrative department of social security shall be responsible for guiding and reviewing the social security fund budgets, final accounts and mid-year budget adjustment plans prepared by the lower social security fund agencies; To organize and supervise the budget implementation of social security fund agencies at lower levels; To implement the regulations on the budget management of social security funds formulated by the relevant departments at higher levels and the government and financial departments at the same level. Eleventh social security fund agencies are the specific preparation and implementation units of the social security fund budget, and prepare the annual budget and final accounts of the social security fund and the mid-year budget adjustment plan; Strictly implement the social security fund budget approved by the government at the corresponding level, and be responsible for the specific collection and payment of social security funds; Responsible for arranging the balance of social security funds and purchasing government bonds; To implement the provisions on the budget management of social security funds formulated by the government and the financial department at the corresponding level; Regularly report the implementation of the social security fund budget to the finance department at the same level and the corresponding social security administrative department at a higher level; Responsible for the income and expenditure management and accounting of social security funds and their institutions. Chapter III Budgeting Article 12 The budget of the social security fund consists of the budgetary income and expenditure of the social security fund. The budget income of social security fund includes: various social security fund income; Interest income; Superior subsidy income; A lower level of income; Financial subsidy income; Other income. The budget expenditure of social security fund includes: various social security expenditures; Subsidize lower-level expenditures; Solve the expenditure of superiors; Other expenses. Thirteenth draft budget of social security fund by the financial departments at all levels, social security fund agencies responsible for the preparation.

The social security fund agency must submit the draft budget of the social security fund for the next year to the finance department at the same level every June1/kloc-0, and the competent department will reply. On the basis of reviewing the draft budget of social security fund, the financial department shall prepare the draft budget of social security fund at the corresponding level and report it to the government for approval before March of that year.