Report on the final accounts (draft) of Sanming City in 2018

2019-08-23 11:43 Source: Sanming Finance Bureau Font Size: Large Middle Small

Director of Sanming Finance Bureau

Director, Deputy Directors, Secretary-General, Members:

Entrusted by the Municipal People's Government, I will report the financial statements of the municipal level in 2018 as follows:

I. Financial statements

(I) Implementation of the budget resolution of the Municipal People's Congress

In accordance with the resolution of the Second Session of the 13th Municipal People's Congress and the review opinions of the Financial and Economic Committee of the People's Congress, in 2018 the financial department implemented the policy of reducing taxes and fees, supporting the development of the real economy, striving to nurture financial resources, fighting three major challenges, ensuring key expenditures, The development of Sanming's economy and society.

1. There are new measures to focus on economic development. Focus on supporting the focus, strengthen funding focus, cultivate financial resources, and promote high-quality development to implement catch-up. The first is to ensure funding in key areas. The funds raised were 1.494 billion yuan, and the project was the starting point to guarantee the "five to five sun" project competition and implement the "10 billion" project. We coordinated and integrated 273 million yuan of various funds, taking industrial transformation as an opportunity to support the elimination of excess capacity, promote the steady growth of the industry, adjust the structure, promote the expansion and strengthening of leading industries, and the transformation and upgrading of traditional industries. Raised funds of 85 million yuan, with innovation as the driving force, to support the construction of scientific and technological research and development platforms, the transfer of scientific and technological achievements, and the cultivation of "double high" enterprises. The second is to support the development of the real economy. To implement the tax reduction and fee reduction policy, the city reduced a total of 2.634 billion yuan in taxes and levies, reducing the burden on enterprises. We have promulgated policies for supporting the innovation and development of tens of billions of leading enterprises and 10,000 small and micro enterprises, fostering and expanding leading enterprises, and consolidating and enhancing the demonstration achievements of small and micro enterprises. Adopting a financial discount method to guide commercial banks to issue 2.463 billion yuan in "transit business" loans to support the steady and healthy development of real estate. Implementation of reform requirements such as "six best" business environment, "decentralization of management services", formulation of a "Work Plan to Strengthen Financial Services, Optimize the Business Environment and Promote High-Quality Development," Starting with Improving Budget Implementation and Funding Efficiency, Focusing on Fiscal Tax Policies Implement the "last mile".

2. Focus on new breakthroughs in revenue scheduling. Facing the impact of tax and fee reduction policies, the financial department took the initiative to strengthen the coordination of finance and taxation and strive to gather revenue and increase revenue. The first is to strengthen revenue organization and scheduling. Implement the system of contacting 300 key taxation source enterprises, improve the mechanism for fiscal leaders and internal departments to link key taxation source enterprises, strengthen tracking services and policy guidance for key enterprises, major projects, and key taxation sources to ensure sustained and stable growth of fiscal revenue. The city's general public budget revenue totaled 16.571 billion yuan, an increase of 10.04%; the local general public budget revenue was 10.674 billion yuan, an increase of 6.83%. The city's general public budget revenue at the municipal level completed 4.551 billion yuan, an increase of 18.92%; the local general public budget revenue was 2.536 billion yuan, an increase of 19.95%, and the annual budget goal was completed 48 days in advance. The city-wide and city-level taxation ratios increased by 4.08 and 3.76 percentage points respectively over the previous year. The second is to actively seek support. The city has won a total of 16.214 billion yuan in various types of transfer payments and special subsidies from higher levels, an increase of 9.76% over the previous year. Strive for 6.458 billion yuan of local government bond funds (including 5.305 billion yuan of new bonds and 1.153 billion yuan of refinancing bonds), and it is expected that annual interest expenses will be saved by more than 200 million yuan, effectively alleviating local government debt repayment pressure. The central government will grant the first and second batches of subsidy funds of 635 million yuan for the mountains, rivers, forests, lakes and grasses project. Through the adjustment of supporting policies at the provincial level, additional 854 million yuan at the provincial level will be obtained during the project implementation period. The third is to actively revitalize the financial stock funds. Increased funds integration and overall planning efforts, cleared deposit funds, the city's current level of active carry-over of the balance of 110 million yuan of funds, adjusted for urgently needed people's livelihood and other areas.

3. Focus on the three major breakthroughs and make new progress. Persist in coordinating financial resources, make precise efforts, and fully support the three major offensives. The first is to further prevent and resolve the risk of government debt. We will improve mechanisms for government debt risk prevention and control, emergency treatment, and hidden debt conversion, implement the main responsibility of debt management and control, resolutely curb hidden debt growth, properly resolve hidden debt stocks, and standardize debt financing. According to the 2018 debt indicators, the city's debt risk has further decreased. The city level and Qingliu County have been reduced from government debt risk early warning to risk warnings, and the risk warning area has been reduced from six counties in the previous year to two counties. The second is to advance targeted poverty alleviation. Raise 466 million yuan of financial poverty alleviation funds through multiple channels, support the construction of the National Poverty Alleviation Reform Pilot Zone, promote the implementation of comprehensive poverty alleviation policies such as the relocation of poverty alleviation projects, industry, employment, education, and minimum living standards, and carry out pilot projects to support village-level collective economic development. Promote poverty alleviation with characteristic industries in poor villages and increase incomes from village finance. Promote the trial operation of the city, county, and township three-level poverty alleviation funds online supervision system to monitor the flow, flow, and flow of funds in real time. The third is to increase pollution control. Throughout the year, 2.1 billion yuan of funds were raised to promote the implementation of the pilot project of ecological protection and restoration of landscapes, forests, lakes, and grasses. Actively seeking 638 million yuan of special funds for key river basins to promote ecological protection and pollution control in the river basins; co-ordinate and integrate comprehensive ecological protection compensation funds, and increase Compensation for key ecological protection areas.

4. Focus on new improvements in management performance. Actively play the role of financial functions, focus on strengthening financial supervision and management, promote innovation in systems and mechanisms, and improve financial operation. The first is to strengthen budget management. According to the "Budget Law", the financial department has implemented the budget management policies in accordance with the law and regulations. Within 20 days after the municipal budget is approved by the National People's Congress, the department's budget should be approved in time by the municipal competent department, and the competent department should be urged to do so within 15 days. Subordinate unit budgets; publicize departmental budgets and "three public" funds on the municipal government website or department website; do a good job of rectifying audit issues. The second is to strictly control the "three public" funds. Firmly establish the idea of "over a tight life", and review and control the budget of the "three public" funds of municipal departments. Administrative measures were introduced to strictly control the cost of food for travel, transportation costs in the city, and expenditure standards for tea used by the municipal government. The third is to improve budget performance. Improve the budget performance management system and build an information system for budget performance management. The municipal level has achieved full coverage of performance targets, established a performance evaluation mechanism for the use of special funds, steadily expanded the scope of performance evaluation, and performed performance monitoring and evaluation on all 465 special projects and 1.165 billion yuan of financial funds. Basically achieve full coverage of budget units. The fourth is to optimize government procurement services. Establish an online government procurement supermarket, promote the online operation of government procurement business, allow more information to run, let service clients run fewer errands, and improve financial service levels. Fifth, strengthen financial supervision. We carried out in-depth work on accounting information quality inspection, fiscal revenue quality inspection, “1 + X” special inspections, and supervision and discipline accountability in the field of fiscal poverty alleviation, and further strengthened the financial brokerage law. Standardize the management of state-owned assets during institutional reform to ensure the safety of state-owned assets. Strengthened financial investment review, completed the review of 91 pre-determined and final (settlement) projects, the amount submitted for review was 1.142 billion yuan, the review reduction amount was 135 million yuan, and the review reduction rate reached 11.86%.

(B) the income and expenditure accounts

1. General public budget.

(1) Revenue and expenditure and balance. The local general public budget revenue at the municipal level is RMB 253.6 million, which is 112.63% of the adjusted budget, an increase of 19.95% over 2017 (the same below); plus the subsidy income of RMB 24,066.1 million from the higher level, the income from the lower-level special project is RMB 49,100,000. Annual balance of RMB 503.16 million (including outstanding bonds to replace general bond balances of 18.28 million yuan), transferred funds of RMB 748.51 million, and debt refinancing income of RMB 230.42 million (including new general bonds of RMB 121.26 million [1], refinancing bonds of 10,316 10,000 yuan), transferred to the budget stability adjustment fund 334,270,000 yuan, the total income of 684,908,800 yuan. The city's general public budget expenditure at this level was RMB 4,656.603 million, which was 88.53% of the adjusted budget [2], a decrease of 1.3%. In addition, it subsidized the lower-level expenditure of RMB 227.66 million, the higher-level expenditure of RMB 552.68 million, and the debt repayment cost of 243.43 million. The supplementary budget stability adjustment fund was 592.07 million yuan, with a total expenditure of 6.24577 million yuan. The balance of revenues and expenditures was transferred to RMB 603.31 million at the end of the year, all of which were carried forward specifically.

Summarizing the final accounts of the city and county (city, district), the city ’s local general public budget revenue was 10,766.42 million yuan, an increase of 6.83% to 105.15% of the adjusted budget; plus the higher-level subsidy income of 153.1002 million yuan, and the balance of the previous year was 2,238.41 million yuan. (Among which the outstanding debts replaced the general bond balance of 11.42 million yuan), transferred funds of 3.8164 million yuan, and debt refinancing income of 2.54032 million yuan (of which 1,151.86 million yuan of general bonds were added, and 10.274 million yuan of refinancing bonds), and the budget was stabilized. The adjustment fund amounted to RMB 1,33,306,000, and the total income was RMB 36,602,480,000. The city's general public budget expenditure was 29,970,920,000 yuan, an increase of 2.11% to 93.19% of the adjusted budget; plus the higher-level expenditure of 1,297,360,000 yuan, the funds transferred were 56.46 million yuan, and the debt repayment expenditure was 1,347.54 million yuan. Funds amounted to RMB 1,357.05 million and total expenditure was RMB 33,376,653. The balance of income and expenditures was transferred at the end of the year to RMB 2,359.5 million, of which: the special carry-over of RMB 2,170.12 million, and the balance of outstanding bonds to replace general bonds amounted to RMB 65.83 million.

(2) Financial transfer payment arrangements and implementation

The first is the use of higher-level fiscal subsidy arrangements. In that year, the provincial finance subsidized RMB 2.4061 million to the municipal level. Including: ① The tax refund of RMB 169.23 million has been included in the overall budget arrangement at the beginning of the year. ② General transfer payments amounted to RMB 126.076 million, mainly including 17 types of transfer payment funds, such as urban and rural residents' medical insurance transfer payments and balanced transfer payment subsidies. Adjusted the salary transfer payment of 108.8 million yuan, the "six hanging six awards" subsidy of 3.63 million yuan, the forestry fund reduction transfer payment of 3.75 million yuan into the annual budget and overall arrangement of expenditures, the provincial and municipal financial transfer of financial resources to promote financial and economic development. A total of 106.53 million yuan in funds from six categories, including incentive funds, was used to supplement the budget stability adjustment fund and to use the relevant departments' specific expenditures of 1.0385 million yuan. ③ The special transfer payment subsidy of 99.06 million yuan belongs to the special subsidy funds with clear specific projects and uses. The special funds are used exclusively, and are mainly concentrated in agriculture, forestry and water, transportation, energy conservation and environmental protection, land and sea meteorology, education, social security and employment, medical and health care. With regard to family planning and other aspects, the use of specific projects has been reported as a special report.

The second is the situation of transfer payments to lower levels of finance. In that year, the city's subordinate financial transfer payment subsidies amounted to 227.66 million yuan, including: ① general transfer payments of 21.3 million yuan, mainly settlement settlement subsidies of 13.21 million yuan, transfer payment subsidies of 4.31 million yuan for comprehensive rural reform, and balanced transfer payment packages of 378. Ten thousand yuan. ② Subordinate special transfer payment subsidy of 206.36 million yuan, divided by source of funds, provincial special carry-over arrangement of 73.95 million yuan, municipal special arrangement of 132.41 million yuan; divided by subsidy objects, subsidy of two districts of 44.38 million yuan, accounting for 21.51% , Subsidized counties (cities) 161.97 million. Municipal subsidies are mainly used for agriculture, forestry, water, transportation, social security and employment, medical care and family planning, energy conservation and environmental protection.

2. Government fund budget.

(1) Revenue and expenditure and balance. The municipal government-level fund income was 2.1203 million yuan, which was 102.68% of the adjusted budget, an increase of 60.35%; plus the subsidy income of the higher level was 63.86 million yuan, the balance of the previous year was 65.49 million yuan, and the transferred funds were 227.5 million yuan. ) Revenue of 1.285 billion yuan (all new special bonds), total revenue of 3.743423 million yuan. The government fund expenditure was RMB 3.258589 million, which was an increase of 95.86% of the budget, an increase of 181.27%. In addition, it subsidized the subordinate expenditure of RMB 61.68 million, the relieving expenditure of RMB 270,000, and the transferred funds of RMB 31.69 million. . The balance of revenues and expenditures reached RMB 139.96 million at the end of the year.

Summarizing the final accounts of the city and county (city, district), the government fund income of the city was 8.142241 million yuan, an increase of 41.9% to 106.61% of the adjusted budget; plus the subsidy income of 494.34 million yuan and the balance of 111.123 million yuan in the previous year. Transferred funds amounted to RMB 418 million, and debt (refinancing) income was RMB 37,599.3 million (among which RMB 3.634 billion were newly added special bonds, and RMB 125.93 million were refinancing bonds), with total income of RMB 13,392,499. The government fund spent 9.892.89 million yuan, an increase of 87.04% of the adjusted budget, an increase of 115.03%. In addition to the 6.32 million yuan of relieving expenses, the fund was transferred to 2.2649 million yuan, the debt repayment expenditure was 125.93 million yuan, and the total expenditure was 12,45,1630. Ten thousand yuan. The balance of revenues and expenditures was transferred to RMB 1,473.36 million at the end of the year.

(2) Implementation of fiscal transfer payment arrangements.

The first is the use of higher-level fiscal subsidy arrangements. The municipal government subsidies 63.86 million yuan, mainly including airport construction subsidies of 25.02 million yuan, lottery public welfare funds of 20.64 million yuan, land consolidation and reclamation development funds of 8.51 million yuan, and enterprises using waste heat and pressure (gas) to voluntarily use 477 million yuan as incentive funds. 10,000 yuan, 2.92 million yuan for the large- and medium-sized reservoir resettlement support fund in the later period.

The second is the situation of transfer payments to lower levels of finance. The municipal-level special transfer payment subsidy of 61.68 million yuan to lower-level finances is divided by source of funds. The provincial-level special carry-over arrangement is 2.5 million yuan. The municipal-level special arrangement is 59.18 million yuan. By the object of subsidy, 31.03 million yuan is subsidized for the two districts. It accounted for 52.43%, and subsidized counties (cities) for 30.65 million yuan. Municipal fund subsidies are mainly used in urban and rural communities, lottery public welfare funds, commercial services, agriculture, forestry and water.

3. State-owned capital operating budget.

The city's state-owned capital operating budget revenue was 105.05 million yuan, which was 100% of the beginning of the year ’s budget, an increase of 670.73%, involving 79 enterprises, an increase of 3 from the previous year. The state-owned capital operating budget expenditure was 105.05 million yuan, which was 100% of the beginning of the budget. With an increase of 670.73%, the income and expenditure were in balance.

Summarizing the final accounts of the city and county (city, district), the city's state-owned capital operating budget revenue was 135.49 million yuan, which was 100% of the adjusted budget, an increase of 405.56%. State-owned capital operating budget expenditure was 121.46 million yuan, 98.94% of the adjusted budget, an increase of 475.91%, plus 12.73 million yuan of transferred funds, total expenditure of 134.19 million yuan, the balance of income and expenditure, 1.3 million yuan transferred at the end of the year.

4. Budget of Social Insurance Fund.

The municipal endowment insurance fund income of the city-level coordinating institutions and institutions was 481.62 million yuan, of which 189.69 million yuan was arranged through the general public budget, which was 109.66% of the beginning of the year ’s budget, an increase of 34.01 million yuan, an increase of 7.6%, and a balance of 39.28 million yuan in the previous year. Total income was RMB 509.90 million. Expenditure for the endowment insurance fund of government agencies and institutions was 469.59 million yuan, which was 101.99% of the budget at the beginning of the year.

The city's overall social insurance fund income was 3.28203 million yuan (unemployment insurance fund, urban employee basic medical insurance fund, work injury insurance fund, maternity insurance fund, urban and rural residents' medical insurance fund), which was 101.83% of the beginning of the budget, an increase of 8.21%, plus The balance of last year was RMB 371.18 million and the total income was RMB 699.74 million. The social insurance fund expenditure was 2.99512 trillion yuan, which was 96.12% of the budget at the beginning of the year, an increase of 8.42%. The revenue and expenditure were offset, and the year-end transfer was 40.2229 million yuan.

Above the final accounts for 2018, as of the reporting date, the Provincial Department of Finance has not yet approved. If there is any change in the data after approval, it will be reported to the Standing Committee of the Municipal People's Congress in a timely manner.

Second, the financial statement

(I) Detailed analysis of city-level income and expenditure accounts and implementation of expenditure policies

1. Analysis of the city's income and expenditure accounts.

Compared with the implementation figures reported at the Third Session of the Thirteenth National People's Congress, the city's revenue and expenditure accounts at that level were consistent with the general public budget revenue at that level, with minor adjustments made due to rounding between individual budget subjects; general public budget expenditure decreased by 4,109 Ten thousand yuan, mainly due to the collection of provincial-level financial subsidy funds for urban and rural residents' basic medical insurance by the provincial finance department for 2017 and 2018 at 22.87 million yuan and pre-special funding for provincial key water conservancy projects at 12.17 million yuan. .

In terms of the final income statement, due to the continuous rise in steel prices, in 2018, Sangang (including Sangang Group and Minguang Group) paid a tax of 2.424 billion yuan, an increase of 22.13%, of which 774 million yuan belonged to the municipal level and increased revenue. 154 million yuan, which accounted for 37.8% and 36.5% of the city-level tax increase and local-level income increase, respectively, and contributed significantly to the steady growth of the city-level and city-level fiscal revenue and improved income quality. In April, he was praised by the Municipal Party Committee and Municipal Government in the "Five to Five Exposure" commendation in the city. Analysis of main taxes: Value-added tax (including business tax) was 1.169 billion yuan, an increase of 165 million yuan, an increase of 16.45%, mainly due to the increase of 85 million yuan by Sansteel. The corporate income tax was 154 million yuan, an increase of 69 million yuan, mainly due to the one-time income tax of 57.49 million yuan due to relocation. Individual income tax was 109 million yuan, an increase of 36 million yuan, an increase of 49.45%, which was mainly due to the increase in the income of Sangang's employees by 24 million yuan. Local small taxes amounted to 540 million yuan, an increase of 137 million yuan, an increase of 34%, mainly due to an increase of 44 million yuan in urban construction tax levied with value added tax and an increase of 50 million yuan in land value added tax. Non-tax income was 564 million yuan, an increase of 2.64%, mainly due to the increase in special income such as forest vegetation restoration fees and education surcharges by 61 million yuan.

Judging from the final accounts of expenditures, the municipal-level key expenditures related to people's livelihood were 3.543 billion yuan, accounting for 76% of general public budget expenditures. Major expenditure items and implementation of policies: Education expenditure was 700,200,000 yuan, an increase of 2.57%. The city implemented 197 million yuan in "two exemptions and one supplement" for compulsory education, and cashed 44 million yuan in scholarships and tuition-free funds for colleges, vocational schools, and high schools. Raise funds of 225 million yuan to promote the reconstruction of weak compulsory education schools, expansion of primary and secondary schools, and construction of school security projects. A positive incentive policy was implemented, with a total of 11 million yuan arranged for the subsidies for head teachers of the municipal schools, excellent training and supplementary education, evaluation of teaching quality, and awards of famous teachers and principals and subject leaders. Social security and employment expenditures were 484.67 million yuan, an increase of 21.01%, mainly due to the retirement wage subsidies and provincial employment programs for government-insured employees, which increased by 29.09 million yuan and 22.87 million yuan respectively year-on-year. The city's general public budget arrangement at the municipal level is 199 million yuan, to make up for the gap between the income and expenditure of the endowment insurance funds of institutions and institutions, and to ensure that pension funds for retirees of institutions and institutions are put in place. Raise the standard of pensions for government agencies, corporate retirees, and basic pensions for urban and rural residents, and fully realize the integration of urban and rural minimum guarantee standards. A total of 64 million yuan was raised to implement a living subsidy for the disabled and a subsidy for the severely disabled. Focusing on "stabilizing employment", a special employment fund of 134 million yuan was arranged to focus on supporting employment and entrepreneurship of college graduates, migrant workers, and poor labor force who set up files. A total of 35 million yuan was raised to support the pilot reform of home and community care services in the country. Expenditure on medical care and family planning was 111.265 million yuan, an increase of 15.05%, mainly because the provincial special medical insurance for urban and rural residents increased by 123.49 million yuan over the previous year. Strive for a loan of US $ 82 million from the World Bank in the province to support the city's medical reform and shortcomings. The reform of packaged payment of medical insurance funds and C-DRG collection and payment was implemented, and anti-cancer drugs negotiated in 17 countries were included in the medical insurance catalog. The per capita subsidy standard for basic public health services will be increased from 50 yuan to 55 yuan, and the per capita subsidy standard for medical insurance for urban and rural residents will be increased from 450 yuan to 490 yuan. The province took the lead in implementing the new policy of precision medical assistance for poverty alleviation, and implemented a cap of 300 yuan for the poor to pay personally for the poor. The third precise subsidy was implemented for patients with serious illness, and the city's total subsidy was 14,400 yuan and 40 million yuan. The expenditure on agriculture, forestry and water was 245.64 million yuan (including fund expenditures), a decrease of 26.92%, mainly because provincial water conservancy projects and precision poverty alleviation medical superimposed insurance subsidies decreased by 97 million yuan and 18.65 million yuan respectively from last year. The municipal government arranged a total of 117 million yuan for agricultural support, soliciting agricultural-related funds to support the construction of modern agricultural industries, rural drinking water safety and other projects, and deepening reforms in rural forestry and rural land “decentralization of powers”; implement the one-for-one financial award The supplementary funds of 146 million yuan will be used to promote the development of demonstration villages and beautiful villages in rural areas. Expenditure on science and technology was 62.23 million yuan, an increase of 65.51%, mainly due to the increase of 18.81 million yuan in special projects such as provincial-level industrial technology research and innovation. Encouraging enterprises to increase investment in research and development, promoting the transformation of achievements in schools and scientific research institutions, and supporting the implementation of science and technology projects. Intellectual Property Protection. The expenditure on culture, sports and media was 96.73 million yuan, an increase of 13.44%. Raise funds of 33 million yuan, promote the construction of local public cultural service system and the construction of major cultural industry projects, and consolidate and enhance the achievements of the nation's civilized cities. We will increase funding guarantees and support the success of the ninth ethnic minority traditional sports games in the province and the tenth senior fitness sports games in the city. Urban and rural community expenditures amounted to RMB 3.08722 billion (including fund expenditures), an increase of 151.45%, mainly due to the reduction of local government bond expenditures for projects such as urban public infrastructure construction and urban urban road traffic improvement over the previous year by 100 million yuan. City-level overall funding of 1.107 billion yuan, to ensure the successful fight of "urban dual repair" and urban areas "harmonious relocation"; arrange 839 million yuan of special bond funds for shed reform and land reserve, and promote urban infrastructure construction and social undertakings Development; coordinated 460 million yuan to support the construction of affordable housing projects.

(II) Budget adjustment, use and arrangement of over-receiving income

1. Budget adjustment and usage. According to the 2018 budget and budget adjustment proposal approved by the eleventh and fourteenth meetings of the Standing Committee of the 13th Municipal People's Congress, increase the local government's general debt reloan income by 173 million yuan and special debt reloan income by 1.285 billion RMB, and government fund budget income of 498 million yuan, correspondingly increase the local government's general debt re-lending expenditure of 173 million yuan, special debt re-lending expenditure of 128,500 yuan, and government fund expenditure of 498 million yuan.

The new government bond expenditures were mainly used: first, the shantytown reconstruction of 400 million yuan and the land reserve of 439 million yuan; second, the construction of the hub project of the Sanming South Station area, 346 million yuan, and the national highway 205 crossing line and the connection line between Sanming South Station and other roads 100 million yuan; the third is urban public infrastructure construction projects of 70 million yuan, of which: the new city Zhongnan Road Road reconstruction of 30 million yuan, the construction of public bicycle roads on both sides of Shaxi River 40 million yuan; the fourth is the extension of Jiangbin Road to the administrative The service center (G205) road reconstruction was 272.6 million yuan. Fifth, the infrastructure construction of Sanming Economic Development Zone was 20 million yuan, and the outpatient building of the integrated Chinese and western medicine hospital was 10 million yuan. The above arrangement project funds have been allocated within the year.

The increase of government fund expenditures is mainly used for: first, the local government debt and interest and interest payments of 280 million yuan; the second is to pay the land acquisition and storage costs of 118 million yuan; the third is the Sanming Airport operation and infrastructure interest expenditure of 77 million yuan; the fourth is The accumulative expenditure of affordable housing funds was 15 million yuan and the expenditure of the previous year was 10 million yuan. Funds for the above project arrangements have been allocated or offset.

2. Arrangement of excess income. Local municipal general public budget revenue at that level was 253.6 million yuan, which was 112.63% of the budget at the beginning of the year, and over-received 284.4 million yuan. After deducting additional education fees, forest vegetation restoration fees, and local water conservancy construction funds, special revenues exceeding 51.1 million yuan were carried forward according to regulations. In the next year, it will continue to use and the provincial fixed income share of 46.6 million yuan, and the remaining funds will be used to supplement the budget stability adjustment fund in full according to regulations.

(3) The scale and use of the budget stability adjustment fund

At the end of 2017, the city's budget stabilization adjustment fund had a balance of 473.86 million yuan. In 2018, the supplementary budget stability adjustment fund amounted to 592.07 million yuan, of which over-receiving and clearing of general public budget funds of various types were transferred to 580.3 million yuan. The government fund balance exceeded the income. 30% of the funds were transferred and cleared. The balance of government funds in the past years was adjusted to 11.77 million yuan. A reduction of 334.27 million yuan at the beginning of the year due to insufficient financial resources was used to balance the budget. The balance of the budget stabilization adjustment fund at the end of the year was 731.66 million yuan to make up for future annual budget funds. (The budget for early 2019 has spent 256.63 million yuan).

(IV) The use and balance of financial carry-over funds

In accordance with the spirit of the Ministry of Finance Caishui [2017] No. 18 document, the charge items for urban public utility surcharges were cancelled. At the beginning of this year, the city's fiscal carry-over funds of 577.37 million yuan (excluding 18.28 million yuan of general bond balance of outstanding debt replacement) will be adjusted accordingly when it involves the carry-over of urban public utility surcharges, which will be transferred to the general public budget and carried forward after adjustment. The total amount of funds remained unchanged. The general public budget carry-forward increased by 5.17 million yuan to 517.05 million yuan, and the government fund carry-over was correspondingly reduced to 60.32 million yuan. That year (appropriation) was 254.32 million yuan, supplemented the budget stability adjustment fund by 119.32 million yuan, the new index was carried over to 559.54 million yuan, and the end of the year was 743.27 million yuan, an increase of 165.9 million yuan and 28.73% over the previous year, of which: general public The budget is RMB 603.31 million, and the government fund is RMB 139.96 million.

Of the 254.32 million yuan issued in the current year (or appropriation), the provincial and municipal funds carried forward from the previous year were 161.91 million yuan, of which 67.8 million yuan at the city level and 93.11 million yuan at the county level. The expenditure was mainly used for urban and rural communities, agriculture and forestry. Expenditure on water, energy conservation and environmental protection, education, business services, and public safety.

(V) Usage of reserve fees at this level

In 2018, the city's preparatory budget for this level was 40 million yuan, and 86 units and 130 expenditures were actually issued, with an amount of 26.738 million yuan, and the balance of 132.2262 million yuan was used to supplement the budget stability adjustment fund. During the implementation of the annual budget, strictly in accordance with the provisions of the "Budget Law", the current year's use of reserve costs in accordance with procedures for approval. The main items of reserve costs are: 2 million yuan for the construction of the "central kitchen" project of the media, 1.895 million yuan for the special law enforcement of salt administration, 1.516 million yuan for the 13th National Games, and the 4th National Economic Census. 1 million yuan, 1 million yuan for Xinjiang, 83.8 million yuan for special subsidies for village cadres, 800,800 yuan for athletes and coaches, 800,000 yuan for foreign office work, and 712,000 yuan for password equipment replacement. And other 77 units, 121 expenditures, unpredictable expenditures during the implementation of the budget of 1.621 million yuan.

(6) The scale, structure, use and repayment of approved debts

The municipal borrowing situation in 2018: First, the scale of local government debt. At the end of the year, the city's local government debt balance was 14.232 billion yuan, an increase of 1.341 billion yuan over the previous year's existing debt balance of 12.891 billion yuan, of which: the government's debt liability was 13.985 billion yuan and the government's debt liability was 0.23 The debt of 224 million yuan that the government may assume a certain amount of relief responsibility is controlled within the provincial-level local government debt limit of 15.776 billion yuan approved by the municipality at that level. The second is the structure and use of local government debt balances. From the perspective of borrowing funds, the construction of public welfare projects such as railways, highways and ordinary highways, airports, municipal infrastructure, land reserves, and affordable housing construction is the main investment direction. From the analysis of the sources of new debt borrowing in the current period, new funds of local government bonds amounted to 1.412 billion yuan (excluding external debt refinancing), and refinancing bond funds amounted to 103 million yuan. The third is the repayment of local government debt. The government's debt repayment obligations increased by 1.379 billion yuan over the previous year's existing debt, mainly due to the increase in local government bond funds in the year. The government's guaranteed debt decreased by 22 million yuan from the previous year's outstanding debt balance, mainly due to the repayment of ADB and World Bank loans. The debt that the government may assume a certain rescue responsibility is reduced by 16 million yuan from the previous year's stock debt balance, mainly due to the repayment of loans due.

(VII) Use of funds and performance of major investment projects

In that year, the government's major investment projects raised a total of 4.669 billion yuan and completed an investment of 13.057 billion yuan. The first is to improve the transportation environment by raising 4.186 billion yuan, of which: 211 million yuan was arranged or dispatched by the municipal government, and 12.658 billion yuan was invested to support the Xingquan Railway, Pumei Railway, Zhiyan Expressway, and Sanmingsha County Airport in Ming Dynasty. The construction of major projects such as the Civil Aviation Technical Support Center will ensure the orderly progress of transportation projects. The second is to raise the quality of the city, raise funds of 483 million yuan, complete the investment of 399 million yuan, and promote the reconstruction of the Sanming South Station Area Hub, Guixiyang resettlement house roads-Xiaoxi Road, Jiangbin Road Extension (G205) Road Transformation (Phase 1 ) And other projects to further expand urban development space and gradually improve urban functions.

(VIII) Rectification of problems identified in the 2018 audit report

The "Audit Report on the Budget Implementation and Other Fiscal Revenue and Expenditure of the Municipal Government in 2018" reflects 11 problems in five aspects. The finance and related departments have analyzed and analyzed the major issues reflected in the audit one by one, and some of them have been rectified.

1. Budget preparation and approval. At the year-end final accounts for 2018, the balance of funds was used to supplement the budget stability adjustment fund, except for the transfer of employment security for the disabled, which was included in the expenditure.

2. Budget implementation. At the end of the year, the non-tax revenue collection cost of 355,100 yuan and education fee surcharge of 3,152,700 yuan have been added to supplement the budget stability adjustment fund; the Water Resources Bureau has accelerated the project expenditure progress, and the water resources fee collection business fee has already spent 400,000 yuan in May 2019.

3. Financial management. During the audit, Sanming College has directly paid part of the government procurement network through financial direct payments, and gradually included teacher salaries, government procurement, and special fund payments into the direct payment of the state treasury.

For the problems reflected in the "Audit Report" that have not been rectified yet, the municipal government will instruct relevant departments to formulate corresponding rectification plans and measures, compare them one by one, and carefully implement them; for those that cannot be rectified temporarily, explain the reasons and propose the next step The rectification plan and steps ensure that the problems identified in the audit report are rectified in place.

(IX) Explanation of other important matters

It is mainly the scale and use of budget working capital at this level. According to the "Budget Law", the budget revolving fund is mainly used to adjust the seasonal income and expenditure balance in the budget year. Considering that in recent years, the city has won a large amount of special funds from the central and provincial levels, and the special funds from higher levels are sufficient to adjust seasonal income The expenditure is unbalanced, for this reason, the city still follows the practice of previous years, and there is no budget turnover fund system for the time being.

Please review the above report.

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  • 关于2018年三明市本级决算(草案)的报告 2019-08-23 Report on the final accounts (draft) of Sanming City in 2018