Municipalities, counties (cities, districts) Federation of Trade Unions, provincial industrial trade unions, and grassroots trade unions directly under the Provincial Federation:
In order to strengthen the fund management of grass-roots trade unions and ensure the healthy development and effective function of grass-roots trade unions, according to the spirit of the All-China Federation of Trade Unions' Measures for the Management of Fund Revenue and Expenditure of Grass-roots Trade Unions and the Measures for the Budget Management of Grass-roots Trade Unions, the Provincial Federation of Trade Unions revised the Implementation Measures for the Management of Fund Revenue and Expenditure of Grass-roots Trade Unions in Anhui Province (Trial). Is issued to you, please implement.
Anhui province Federation of trade unions
2021165438+1October 23rd
Measures for the implementation of funds revenue and expenditure management of grass-roots trade unions in Anhui Province
Chapter I General Principles
Article 1 In order to strengthen the management of funds revenue and expenditure of grass-roots trade unions and standardize the use of funds of grass-roots trade unions, according to the People's Republic of China (PRC) Trade Union Law, the Articles of Association of China Trade Unions, the Trade Union Accounting System, the Measures for the Management of Trade Union Budget Revenue and Expenditure and other relevant national and central regulations, the Measures for the Management of Grass-roots Trade Unions Budget and the All-China Federation of Trade Unions (hereinafter referred to as "the All-China Federation of Trade Unions").
Article 2 These Measures shall apply to the grass-roots trade unions established individually or jointly by enterprises, institutions, organs and other economic and social organizations in Anhui Province.
Article 3 The management of funds revenue and expenditure of grass-roots trade unions shall follow the following principles:
(1) The principle of obeying the law. Grass-roots trade unions should, in accordance with the relevant provisions of the People's Republic of China (PRC) Trade Union Law, organize various incomes according to law, strictly abide by national laws and regulations, strictly implement the relevant provisions of the All-China Federation of Trade Unions and the Anhui Federation of Trade Unions, be strict in financial discipline, strictly use trade union funds, and strengthen the management of trade union funds revenue and expenditure.
(2) The principle of capital independence. Grass-roots trade unions shall obtain the qualification of trade unions as legal persons in accordance with the relevant provisions of the All-China Federation of Trade Unions on the registration and management of trade unions as legal persons, enjoy civil rights and assume civil obligations in accordance with the law, and set up a bank account of trade union funds in accordance with the relevant provisions of the Ministry of Finance and the People's Bank of China to conduct independent accounting of trade union funds.
(3) The principle of budget management. Grass-roots trade unions shall, in accordance with the requirements of the Measures for the Budget Management of Grass-roots Trade Unions and the Measures for the Implementation of the Budget Management of Trade Unions in Anhui Province, incorporate all revenues and expenditures of their own units into the budget management. The annual revenue and expenditure budget of grass-roots trade union funds (including the adjusted budget) shall be reviewed by the fund review committee at the same level, approved by the trade union committee at the same level, and reported to the trade union at the next higher level for the record.
(4) the principle of serving employees. Grass-roots trade unions should adhere to the correct direction of the use of trade union funds, optimize the expenditure structure of trade union funds, strictly control general expenditures, use more trade union funds to serve employees and carry out trade union activities, safeguard the legitimate rights and interests of employees, and enhance the ability of trade union organizations to serve employees.
(5) the principle of thrift. Grass-roots trade unions should strictly control the scope and standards of trade union funds in accordance with the relevant provisions of the CPC Central Committee, the State Council and the Anhui Provincial Party Committee and the provincial government on practicing economy and opposing extravagance and waste, be careful and prudent, do more with less money, save expenses and improve the efficiency in the use of trade union funds.
(6) the principle of democratic management. Grass-roots trade unions should rely on members to manage and make good use of trade union funds. The annual income and expenditure of trade union funds shall be regularly reported to the general assembly or the general assembly of members, and the information disclosure system of income and expenditure shall be established, and members shall take the initiative to accept supervision. At the same time, accept the supervision of the superior trade union and accept the national audit supervision according to law.
Chapter II Income from Trade Union Funds
Article 4 The income range of grass-roots trade union funds includes:
(1) membership fee income. Membership fee income refers to the membership fee paid by trade union members to their grass-roots trade unions according to the provisions of the All-China Federation of Trade Unions at the rate of 5‰ of their wage income.
(2) Appropriation income. Financial income refers to the part of the funds allocated to the trade union by the unit that established the trade union organization according to law at 2% of the total wages of all employees.
(3) Higher level subsidy income. Superior subsidy income refers to all kinds of subsidies received by grass-roots trade unions and allocated by higher trade unions.
(4) Income from administrative subsidies. Administrative subsidy income refers to all kinds of financial subsidies given to trade unions by the units where grass-roots trade unions work according to law.
(5) Income paid by affiliated units. The income paid by affiliated units refers to the income paid by enterprises and institutions with independent accounting owned by grass-roots trade unions and the income of various undertakings owned by non-independent accounting institutions.
(6) Investment income. Investment income refers to the profit and loss of foreign investment of grass-roots trade unions.
(7) Other income. Other income refers to the surplus of assets, net income from the disposal of fixed assets, donation income and interest income obtained by grass-roots trade unions.
Fifth grass-roots trade unions should strengthen the management of various funds and income. According to the annual salary income of the actual members of the unit and the payment ratio determined by the All-China Federation of Trade Unions, calculate the membership fee income, prepare the membership fee income budget, and collect the membership fees payable by all members on time. It is necessary to allocate trade union funds in full and on time in strict accordance with the total wages of employees announced by the National Bureau of Statistics and the sharing ratio stipulated by the Anhui Provincial Federation of Trade Unions; Grass-roots trade unions that implement financial allocation or entrust taxes to collect part of trade union funds should strengthen communication with the party and government departments of their own units, and fully implement the funds that should be retained by grass-roots trade unions in accordance with the retention ratio determined by provincial trade unions. It is necessary to make overall arrangements for administrative subsidy income and spend it according to the purpose determined by the budget. Funds unrelated to trade unions shall not be included in the management of trade union accounts in the name of administrative subsidies.
Chapter III Expenditure of Trade Union Funds
Sixth grass-roots trade union funds are mainly used to serve employees and carry out trade union activities.
Article 7 The expenditure scope of grass-roots trade unions includes: employee activity expenditure, employee service expenditure, rights protection expenditure, business expenditure, capital expenditure, affiliated unit expenditure and other expenditures.
Article 8 Staff activity funds refer to the expenses incurred by grass-roots trade unions in organizing staff education, cultural and sports activities, publicity activities, model worker rehabilitation activities, membership activities and other activities. Including:
(1) Employee education expenditure. Expenditure on teaching materials, teaching supplies, venue rent, etc. Require special training in politics, law, science and technology, business and so on. It is carried out by grass-roots trade unions to pay the remuneration of staff engaged in employee education activities, subsidies for improving the quality of employees carried out by grass-roots trade unions and awards for outstanding students in employee education and training.
The reward for outstanding students should pay attention to spiritual encouragement, and material rewards can be given appropriately. Education and training awards shall not exceed twice a year, and the outstanding students selected each time shall not exceed 10% of the total number of participants in the training, and the per capita bonus (prize) shall not exceed 300 yuan.
The remuneration standard of lecturers shall be implemented with reference to the relevant provisions of finance or unit administration at the same level.
(2) Expenditure on cultural and sports activities. Expenses for the purchase, lease and maintenance of equipment, clothing, supplies, etc. for amateur cultural and sports activities organized by grass-roots trade unions or higher-level trade unions, as well as the rental expenses of venues and transportation. , used for the incentive expenses of the winners of cultural and sports activities, and used for the necessary food subsidies in cultural and sports activities.
Grass-roots trade unions should give priority to spiritual encouragement, supplemented by material encouragement, and adhere to the principle of "whoever holds sports meetings, cultural performances, sports competitions and other cultural and sports activities will host them". The scope of award shall not exceed two thirds of the participants, and the standard of bonus (prize): the first prize per capita shall not exceed that of 500 yuan, and other grades shall decrease in turn. For fun cultural and sports activities without prizes, participants can be given souvenirs with a per capita income of no more than 100 yuan once a year.
Grass-roots trade unions hold cultural and sports activities, and generally do not purchase clothes uniformly. Under special circumstances, if you need to dress for a group event, you can buy clothes (including shoes) for the participants according to the standard that the per capita does not exceed that of 600 yuan, and each person can buy them once a year. After the grass-roots trade unions are selected to participate in the cultural and sports activities of large-scale employees at higher levels, they can appropriately raise the purchase standard according to the requirements of the organizers of the activities, with the highest per capita 1 000 yuan.
Grass-roots trade unions should organize cultural and sports activities in their territories, and in principle, they should not arrange accommodation uniformly; If the activities need to be arranged in a unified way, they shall be implemented in accordance with the minimum meeting standards stipulated by the finance at the same level or the administrative standards of the unit, and the expenses shall be borne by the organizer.
According to the actual needs of cultural and sports activities, grass-roots trade unions can arrange a working meal for each trade union member who participates in the activities, and the standard shall not exceed half of the food subsidy standard stipulated by local travel expenses, and the working meal fee shall not be paid in cash. Approved by the unit leader to participate in cultural and sports competitions organized by higher-level trade unions in other places, the contestants can reimburse their travel expenses according to their own business travel standards.
To participate in sports competitions with sports injury risks, grass-roots trade unions can buy short-term one-time accidental injury insurance for the participants.
If it is necessary to employ on-site referees, referees and other staff during the holding of cultural and sports activities, the service fee shall be paid in accordance with the relevant provisions. The standard is that referees and referees should not exceed 500 yuan every half day, and other staff should not exceed 200 yuan every half day. The staff of this unit shall not charge service fees for activities during working hours, and activities during non-working hours may be paid according to the above standards. On-the-job staff of administrative organs, institutions and state-owned enterprises shall not charge service fees.
(3) Expenditure on publicity activities. Expenditures on materials consumption, venue rental, service purchase, etc. required by grass-roots trade unions to carry out key work, major themes and major festivals, expenditures on cultivating and practicing socialist core values, promoting the spirit of model workers, labor spirit, craftsman spirit and other regular publicity activities, and expenditures on grass-roots trade unions to carry out or participate in knowledge contests, reports, speech contests, exhibitions and other publicity activities organized by trade unions at higher levels.
Grass-roots trade unions carry out publicity activities, hire coaches, referees, referees and other staff, and pay service fees according to the standards of cultural and sports activities.
Grass-roots trade unions carry out knowledge contests, reports, speeches and other competitions, and the number and standards of awards are implemented with reference to the standards of cultural and sports activities.
(four) the cost of treatment and rest for model workers. Public and miscellaneous expenses and other subsidies for model workers and employees' recuperation activities organized by grass-roots trade unions.
Grass-roots trade unions shall organize employees' recuperation activities in accordance with the relevant policies and regulations of our province.
Grass-roots trade unions organize and carry out the activities of model workers and advanced workers (including those who enjoy treatment) at or above the prefecture level approved and commended by the competent department, which can be implemented with reference to the Implementation Opinions of Anhui Provincial Federation of Trade Unions on Further Strengthening and Regulating the Work of Model Workers' Treatment and Rehabilitation (No.5 [2020] of Anhui Province).
(5) Expenditure on membership activities. It is used for grass-roots trade unions to organize members to watch movies, perform cultural performances, carry out spring outing and autumn outing, and buy annual tickets for local parks for members. It is used for the condolence expenses of grass-roots trade unions on major festivals (traditional festivals) and members' birthdays, weddings, funerals and retirements.
Grass-roots trade unions can distribute holiday condolences to all members on major festivals (traditional festivals). Major festivals (traditional festivals) refer to the statutory festivals stipulated by the state (New Year, Spring Festival, Tomb-Sweeping Day, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day). In principle, holiday condolences are articles that conform to the traditional holiday habits of our country and daily necessities for employees, and each person does not exceed 2000 yuan per year. The purchase of condolences can give priority to the purchase of consumer assistance products stipulated by the state. The payment standard of holiday solatium can be adjusted according to the economic development level of our province, the price index, the wage income of employees and other factors.
Grass-roots trade unions can issue real names in a convenient and flexible way according to the actual situation, and can issue delivery vouchers in kind or designated businesses, and may not issue cash or shopping cards.
Union members celebrate their birthdays every year. Grass-roots trade unions can issue birthday cakes, longevity noodles and other in-kind condolences not exceeding 300 yuan, and can also issue cake coupons.
Trade union members can give solatium or solatium not exceeding 2000 yuan when they get married; Trade union members who conform to the policy of giving birth can be given solatium or condolences not exceeding 1000 yuan, which can be enjoyed by both men and women.
If a trade union member is hospitalized due to illness, the grass-roots trade union may give solatium or solatium a sum not exceeding 1000 yuan. If the same person suffers from the same disease for many times, he can only offer condolences once a year. After the death of a trade union member, the family members can be given a consolation money of not more than 2,000 yuan; The immediate family members of trade union members (limited to spouses, parents and children) can get a solatium of no more than 65,438+0,000 yuan.
When a trade union member retires or leaves his post, the grass-roots trade union can hold a forum to see him off, and at the same time, it can issue souvenirs with the amount not exceeding 1000 yuan.
Grass-roots trade unions can use membership fees to organize members to watch movies, cultural performances and sports competitions, organize members to have spring outing and autumn outing, or issue movie (performance, competition) coupons and annual tickets for local parks to members. The issuance of exchange certificates and annual tickets shall be signed by real names, and the actual settlement amount shall not exceed 300 yuan per person per year. Insufficient membership dues can be made up with trade union funds, and the supplementary part shall not exceed three times the income of membership dues in the current year.
Grass-roots trade unions organize members to go for a spring outing or an autumn outing, and return on the same day within the province or the Yangtze River Delta region. Spring outing and autumn outing activities are carried out in scenic spots that are not explicitly prohibited by relevant departments. To carry out spring outing and autumn outing activities, you can arrange working meals according to actual needs, and spend transportation fees and ticket fees. Expenditure standard: no more than 200 yuan per person per day; You can't spend tour guide fees, subsidies, etc.
The funds for members' activities are paid from the retained part of the trade union funds fully extracted and paid by the grass-roots administration according to 2% of the total wages of all employees, and the insufficient part can be applied to the administration for subsidies, and the annual budget is compiled for special purposes. If the trade union funds are not paid in full according to the regulations, but there are administrative subsidies for the trade union funds, the administrative subsidies shall be used to make up for the insufficient trade union funds, and the funds shall be divided and turned over according to the regulations.
Grass-roots trade unions should strictly identify their membership and avoid non-members from repeatedly enjoying the collective benefits of trade unions. Members whose wages are not included in the total wages, allocated to trade union funds or unpaid membership dues shall not enjoy collective welfare. Seconded, affiliated, labor dispatch and other personnel can only enjoy a collective welfare, and in principle enjoy the collective welfare of the unit where the wage relationship is located. According to relevant regulations, retired workers can enjoy welfare benefits. The standard is determined by the unit management bureau according to the relevant provisions. According to the regulations, the funds are charged in the administration, and they cannot be spent in the trade union funds of grass-roots trade unions.
(6) Expenditure on other activities. Expenditure on other activities carried out by trade unions.
Article 9 Staff service expenditure refers to the expenditure incurred by grass-roots trade unions in carrying out staff labor skill competition activities, staff innovation activities, family construction activities, staff libraries, staff mutual assistance and psychological consultation. Including:
(1) Expenditure on labor and skill competition activities. Expenditures and incentive fees for grass-roots trade unions to carry out rationalization proposals, technological innovation, inventions, on-the-job training, technical competitions, technical training and other labor skills competitions.
Rationalization suggestions, technological innovation, invention and creation, on-the-job training, technical competitions and technical training of grass-roots trade unions. , and can reward the winners. The first prize per capita does not exceed 1000 yuan, and other rankings decrease accordingly. The scope of the award shall not exceed one third of the participants.
Grass-roots trade unions are entrusted by the administration to undertake labor skill competitions, and the unit administration determines the reward standards according to relevant regulations, and the expenses shall be borne by the administration.
(2) Expenditure on building activities. Expenditure on the construction of grass-roots trade union organizations and home construction activities.
(3) Expenditure on employee innovation activities. Expenditures for innovative work of model workers, craftsmen and employees carried out by grass-roots trade unions.
(4) Staff library activity expenditure. It is used for the purchase of books and maintenance expenses incurred by grass-roots trade unions due to the construction of staff libraries.
(5) Expenditure on other services. For grassroots trade unions to carry out GSP services, psychological counseling, mutual assistance and other expenses for members and employees.
Tenth rights expenditure refers to the expenditure of grass-roots trade unions to safeguard the rights and interests of workers. Including:
(1) Labor relations coordination expenditure. It is used for grass-roots trade unions to promote the establishment of enterprises with harmonious labor relations, strengthen labor dispute mediation and team building, carry out labor contract negotiation activities, and print and promote demonstration texts of collective contracts.
(2) Labor protection expenditure. It is used for the expenses incurred by grass-roots trade unions to carry out mass safety production and occupational disease prevention and control activities, strengthen the construction of mass safety supervision and inspection teams, and carry out mental health maintenance of employees. In order to promote safe and healthy production and protect the life and safety of employees.
(3) Expenditure on legal aid. Providing legal consultation, legal services and other expenses for grass-roots trade unions.
(4) Expenditure on assistance to employees in need. It is used for the expenses incurred by grass-roots trade unions to provide financial and material assistance to employees in need.
When trade union members and their families are in trouble due to serious illness, accidents, children's schooling and other reasons, the grass-roots trade union shall give condolences to the members according to their difficulties, and may give a one-time solatium of no more than 2,000 yuan.
Grass-roots trade unions shall establish and improve the files of trade union members in difficulty, formulate relevant systems for helping employees in difficulty, and carry out assistance and relief work in accordance with the relevant provisions of the National Federation of Trade Unions and the Provincial Federation of Trade Unions.
(5) Heating expenditure. Expenditure of grass-roots trade unions to carry out activities such as sending jobs in spring, sending coolness in summer, helping students in autumn, and send warm.
Grass-roots trade unions can offer condolences to front-line workers who work in harsh conditions such as high temperature, cold and high pollution environment, and buy articles and food for heatstroke prevention and cooling, cold prevention and warmth, and pollution prevention. The standards are determined by the collective research of grass-roots trade unions.
(6) Other expenditures for safeguarding rights. For grassroots trade unions to subsidize employees and other aspects of rights protection expenditure.
Article 11 Business expenses refer to the expenses incurred by grass-roots trade unions in training trade union cadres, strengthening their own construction and carrying out business work. Including:
(1) Training expenditure. Expenditure on training grassroots trade union cadres and activists.
The scope and standard of expenditure shall be implemented according to the training fee management measures formulated by the finance or unit administration at the same level.
(2) Meeting expenses. Expenditure on professional work meetings such as grass-roots trade union congresses, committees and audit committees.
The scope and standard of expenditure shall be implemented according to the measures for the management of conference fees formulated by the finance or unit administration at the same level.
(3) Special business expenditure. Expenditure incurred by grass-roots trade unions in organizing grass-roots trade unions, expenditure incurred by grass-roots trade unions in carrying out special investigations, expenditure incurred by grass-roots trade unions in carrying out female workers' work and expenditure incurred by grass-roots trade unions in carrying out foreign affairs activities.
(4) Other business expenses. It is used for grass-roots trade unions to subsidize part-time trade union cadres and full-time socialized trade union workers whose standards are set by provincial trade unions, for the incentive expenses of outstanding trade union cadres and activists selected and commended by superiors, for the necessary office expenses and travel expenses of grass-roots trade unions, and for grass-roots trade unions to pay for the purchase of services such as agency bookkeeping and auditing.
Trade union cadres serving in administrative organs, institutions and state-owned enterprises shall not issue part-time subsidies.
With the approval of the party and government of the unit or the superior trade union, the grass-roots trade union can select and commend outstanding trade union cadres and activists every two years, and the number of commendation shall not exceed 10% of the total number of trade union members of the unit, and the per capita bonus (prize) shall not exceed 500 yuan.
Article 12 Capital expenditure refers to the expenditure incurred by grass-roots trade unions in trade union construction projects, purchase of equipment and tools, large-scale repairs and purchase and construction of information networks.
Thirteenth affiliated unit expenditure refers to the subsidies provided by grassroots trade unions to affiliated enterprises and institutions with independent accounting.
Article 14 Other expenditures refer to other expenditures of grass-roots trade unions other than the above expenditures. Including: asset inventory loss, net loss of fixed assets disposal, donation, sponsorship, etc.
Fifteenth according to the relevant provisions of the "People's Republic of China (PRC) Trade Union Law", the wages, rewards and subsidies of full-time staff of grass-roots trade unions shall be borne by their units, and the necessary facilities and venues for grass-roots trade unions shall be provided by their units. If the unit security is insufficient and the grass-roots trade union can bear it, it can appropriately supplement the trade union funds.
Chapter IV Financial Management
Article 16 The chairman of a grass-roots trade union shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the grass-roots trade union.
Article 17 A grass-roots trade union shall, according to the requirements of the trade union at a higher level, formulate an annual trade union work plan, scientifically calculate the capital demand for completing the work plan according to the expenditure standards stipulated by the trade union at a higher level, coordinate the implementation of various incomes, accurately prepare the annual trade union budget, and report it to the trade union at a higher level for the record after performing the necessary procedures according to law. It is strictly forbidden to spend all kinds of expenses without budget or over budget. Once the budget of grass-roots trade unions is approved, it shall not be adjusted at will in principle. If the budget needs to be adjusted due to work, it is necessary to explain in detail the reasons for the adjustment and the source of budget funds, and report to the higher-level trade union for the record after the necessary procedures are reviewed and approved.
Eighteenth grass-roots trade unions shall, according to the approved annual budget, actively organize various incomes, and timely allocate trade union funds according to regulations; Optimize the expenditure structure, reasonably arrange various expenditures, scientifically set up and register accounting books in strict accordance with the requirements of the trade union accounting system, accurately handle the accounting of funds revenue and expenditure, and regularly report the budget implementation to the trade union Committee and the fund review Committee. The annual financial accounts of grass-roots trade union funds shall be examined and approved through necessary procedures and reported to the trade union at the next higher level for the record.
Nineteenth grass-roots trade unions should strengthen the construction of financial management system and improve the internal management systems such as financial reimbursement, asset management and fund use. Grass-roots trade unions shall organize the income of trade union funds according to law, strictly control the expenditure of trade union funds, implement the chairman responsibility system under the collective leadership of the trade union Committee for all revenues and expenditures, and make collective decisions on major revenues and expenditures.
Twentieth grass-roots trade unions shall, according to their own actual conditions, scientifically set up accounting institutions, reasonably equip accounting personnel, and truly, completely, accurately and timely reflect the income and expenditure of trade union funds and financial management. Conditional grass-roots trade unions should set up accounting institutions or set up full-time accounting personnel in relevant institutions; Do not have the conditions, by the establishment of trade union financial settlement center of the township (street), development zone (industrial park) trade unions to implement centralized accounting, household management, or entrust the financial department of the unit or approved the establishment of intermediary institutions engaged in accounting agency bookkeeping business.
Twenty-first grass-roots trade unions should strengthen financial management and standardize financial behavior:
(a) strictly abide by the relevant provisions of the state and superior trade unions, in accordance with the financial and accounting management norms of the All-China Federation of Trade Unions, the unit opens a trade union bank account and implements independent accounting. The trade union funds specified in these Measures are only allowed to be charged in the trade union funds account, and the standards specified in these Measures are the upper limit standards. Grass-roots trade unions may not break through in the implementation process, but according to their own financial situation, the trade union committees at the corresponding levels shall collectively study and clarify the payment standards.
(two) the activities organized by the trade union should have a notice, a specific plan and a sign-in form. The invoice generated by the activity shall comply with the provisions of the state tax authorities, and truthfully fill in the name, quantity, unit price and other information in detail. When the quantity is large, a specific shopping list should be attached.
(3) When awarding rewards, subsidies, solatium, aid money, solatium, prizes, souvenirs, cake coupons, admission tickets, etc. For individuals, complete examination and approval procedures are required, real-name registration system is issued, and real-name signing is required; When a trade union holds a competition or competition, it is not allowed to award consolation prizes or encouragement prizes, and it is not allowed to award prizes to winners who participate in activities organized by higher-level trade unions or other departments. If the host department does not award prizes, the participating units shall not award prizes separately.
(4) standardize the rest and spring outing and autumn outing activities of model workers and employees, and it is strictly forbidden to take the opportunity to use trade union funds to organize employees' public travel or disguised public travel.
(five) standardize the procurement of goods, projects and services. Grass-roots trade unions shall organize and implement centralized procurement activities in accordance with the law when purchasing goods, projects and services within the centralized procurement catalogue formulated according to law or above the procurement quota standard, and the bidding law shall apply to centralized procurement projects; Below the standard, choose the appropriate way to organize the implementation.
Twenty-second grass-roots trade unions should actively strive for administrative units to provide necessary venues, facilities and financial support for trade union work; Administrative subsidy funds should be included in the trade union's budget at the beginning of the year, used according to the principle of "one thing, one discussion", and the management of administrative subsidy income should be strengthened. Not to expand the scope of expenditure and change the use of funds without authorization.
It is the administrative responsibility of the unit to ensure the normal welfare of employees. The administration of each unit shall, in accordance with the provisions of the relevant state departments on employee welfare expenses, employee education expenses, safety production expenses and other documents, guarantee the service funds for employee health examination, employee canteen subsidies, employee recuperation, employee education, labor protection and so on; Entrusted by the administrative department of the unit, the grass-roots trade union may assist or undertake the above work, and the funds shall be borne by the administrative department of the unit.
Chapter V Supervision and Inspection
Twenty-third Provincial Federation of Trade Unions is responsible for the supervision and inspection of the income, expenditure and management of the funds of the trade union system in the province. In accordance with the management system of "unified leadership and hierarchical management", trade unions at all levels below the provincial level should strengthen supervision and inspection of the revenue and expenditure and management of trade union funds at the same level and at the next level, and the trade union at the next level should regularly report the financial supervision and inspection to the trade union committee at the same level and the trade union at the next level.
Twenty-fourth grass-roots trade unions should strengthen internal accounting supervision over the use of trade union funds and audit supervision over the implementation of trade union budgets, and accept and actively cooperate with the state audit supervision according to law. Internal accounting supervision mainly supervises the authenticity and legality of original vouchers, the accuracy and timeliness of accounting books and financial reports, the safety and integrity of property and materials, and maintains the seriousness of financial discipline. Review and audit supervision are mainly to review and supervise the financial revenue and expenditure and budget implementation of the unit.
Twenty-fifth grass-roots trade unions should strictly implement the following provisions:
(a) are not allowed to use trade union funds to treat guests and give gifts.
(two) are not allowed to use trade union funds, bonuses, allowances and subsidies in violation of regulations.
(three) are not allowed to use trade union funds to engage in high-consumption entertainment and fitness activities.
(four) units are not allowed to use trade union accounts administratively and set up "small treasuries" in violation of regulations.
(5) It is forbidden to merge the trade union account into the unit administrative account, so that the trade union expenditure is out of control.
(six) are not allowed to intercept or misappropriate trade union funds.
(seven) are not allowed to use trade union funds to participate in illegal fund-raising activities, or to provide economic guarantee for illegal fund-raising activities.
(eight) are not allowed to use trade union funds to reimburse expenses unrelated to trade union activities.
Twenty-sixth trade unions at all levels shall promptly correct the problems found in the supervision and inspection that violate the management measures for the income and expenditure of grass-roots trade unions. If the violation is minor, it shall be rectified within a time limit; Involving violation of discipline, the discipline inspection and supervision department shall investigate the directly responsible person and relevant leadership responsibilities in accordance with relevant regulations; If it constitutes a crime, it shall be transferred to judicial organs for handling according to law.
Chapter VI Supplementary Provisions
Twenty-seventh trade unions at all levels may, in accordance with the provisions of these measures, formulate specific implementation rules, refine the scope of expenditure, clarify the expenditure standards, determine the examination and approval authority, and standardize activities. Measures formulated by trade unions at or above the county level on the management of funds revenue and expenditure of grass-roots trade unions shall be reported to the trade unions at the next higher level for the record.
Article 28 These Measures shall be implemented as of the date of promulgation. The Measures for the Implementation of Funds Revenue and Expenditure Management of Grass-roots Trade Unions in Anhui Province (Trial) (No.3 of Anhui Industrial Development [2065438+08]) shall be abolished at the same time.
Article 29 The Anhui Provincial Federation of Trade Unions shall be responsible for the interpretation of these Measures.