1 In order to standardize and strengthen the management of public funds in primary and secondary schools and improve the efficiency in the use of funds, these measures are formulated according to the spirit of documents such as the Notice on Adjusting and Perfecting the Relevant Policies for the Reform of Rural Compulsory Education Funding Guarantee Mechanism issued by the Department of Finance and the Department of Education of Heilongjiang Province, and combined with the actual situation.
2. The primary and secondary schools mentioned in these Measures refer to all public compulsory education schools in Baoshan Town.
3. The term "public funds for primary and secondary schools" as mentioned in these Measures refers to the expenses incurred to ensure the normal operation, teaching activities and logistics services of primary and secondary schools. The expenditure scope of public funds includes: teaching business and management, teacher training, students' physical examination and experimental practice, cultural and sports activities, water and electricity, transportation, post and telecommunications, equipment books, houses, buildings and daily maintenance of equipment, etc.
Public funds for primary and secondary schools shall not be used for wages and welfare expenses, subsidies for individuals and families, housing repair expenses, repayment of infrastructure debts, etc. , shall not be used for school building construction, vehicle purchase, special equipment purchase and other capital projects that form fixed assets.
General requirements of public funds management in primary and secondary schools:
Strictly implement the relevant national laws, regulations and financial rules and regulations; Establish and improve various expenditure management systems to enhance the scientificity, legitimacy and effectiveness of expenditure management; Implement the principle of paying equal attention to safety and control, adhere to living within our means, balance revenue and expenditure, and ensure that the key points are given consideration to the general; Deepen the reform of expenditure, optimize the allocation of resources, practice economy, stress practical results, and strive to improve the efficiency of fund use.
Public funds for primary and secondary schools should be included in the budget of the district finance department and budget management should be implemented. District finance should be fully arranged within the budget, and not lower than the benchmark quota standard stipulated by the province, and it will increase year by year.