1, requirements for the use of special bond funds
(1) Requirements for the use of special bond funds. The use of special bond funds should strictly correspond to the capital expenditure of the project, and no unit or individual may intercept, occupy or misappropriate it, or use it for recurrent expenditure, or adjust the use of the project or funds, and complete the expenditure within the specified time.
(2) the scope of use of special bond funds.
When compiling "one case, two books", the relevant engineering expenses shall be paid according to the construction content, and other engineering expenses other than the construction content shall not be paid. The term "performance management" as mentioned in these Measures refers to the process in which the financial department, the competent department of the project and the project unit take the special bond-supported projects as the object, and promote the improvement of bond fund allocation efficiency and use efficiency through pre-performance evaluation, performance target management, performance operation monitoring, performance evaluation management and application of evaluation results.
Legal basis: Measures for the Management of Fund Performance of Local Government Special Bond Projects
Article 1 In order to strengthen the fund performance management of local government special bond projects, improve the efficiency of the use of special bond funds, and effectively guard against government debt risks, according to the Budget Law of the People's Republic of China, the Regulations for the Implementation of the Budget Law of the People's Republic of China, the Opinions of the Central Committee of the State Council on the Full Implementation of Budget Performance Management, the Opinions of the State Council on Further Deepening the Reform of Budget Management System, and the Measures for the Administration of Project Expenditure Performance Evaluation.
Article 2 The term "local government special bonds" as mentioned in these Measures refers to the government bonds issued by the provincial government for public welfare projects with certain income, with the government fund income or special income corresponding to public welfare projects as the source of debt repayment, including new special bonds and refinancing special bonds.