Municipal people's governments, neighbourhood offices, village (residential) committees, village collective economic organizations:
With the consent of the people's county governments, the relevant provisions for further strengthening and regulating the financial expenditure management of village-level organizations in pingnan district are being issued to you for practical implementation。
Pingnan county finance bureau
Ministry of organization of the pingnan district committee of the chinese communist party
29 august 2025
(this one is publicly available)
Pingnan district further strengthens and regulates the financial expenditure management of village-level organizations
In accordance with the organic law of the people's republic of china on villagers ' committees, the organic law of the people's republic of china on collective economics in rural areas, the organic law of the urban residents ' committee of the people's republic of china, the provisional measures for the financial management of village-level organizations of the guangxi-jung autonomous region (2022) 11) guidance on the regulation of the distribution of collective economic gains at the village level (gesellschaft für général (2024) in the spirit of laws, regulations and documents, village organizations strictly enforce the two-line system of income and expenditure, following the principles of entry and exit, balance of payments, balance of payments, economy, economy and efficiency. In order to further strengthen and regularize the financial expenses of village-level organizations, this provision has been put in place in conjunction with my county。
Scope of expenditure for the implementation of the “four-declared two-public” procedure
(i) major financial decision-making by village (resident) people's committees and village collective economic organizations shall be carried out through a “four-decree, two-public” procedure. Significant financial transactions include: financial advance accounts of income and expenditure and their major adjustments; significant financial transactions; revenue distribution programmes; loans, loans, acquisition and disposal of large and medium-sized fixed assets; construction of collective works projects; contracting, leasing and transfer of significant collective assets resources, operations, including transfers, end-of-life losses, disposals, etc.; outward investments (e. G. Utilization of collective funds assets resources, investment operations such as equity participation, pooling, equity cooperation, etc.); and other significant matters involving village-level collective and village (resident) interests。
(ii) expenditure on village (resident) councils and collective economic organizations at the village level shall be strictly budgetary. The annual revenue and expenditure budget has been adopted and specific items of expenditure have been identified, and the recording of expenditures has been approved on the basis of a four-decree two-public procedure, without the need for a further “two-public” procedure; the content of the expenditure, the amount of the annual budget has been slightly adjusted and, accordingly, approved after the joint meetings of the village (community) “two committees”, the organization of the village (community) party and the collective economic organization council at the village level, respectively, have been discussed; the content of the expenditure, the amount of the material adjustment (amounting to $10,000 and above) has been substantially adjusted, and, following the adoption of the “four-decree two-public” procedure, the recorded expenditure has been approved, the budget adjustment has been reported to the town and town governments (stree offices) for filing and financial disclosure; and the annual income and expenditure budget has been adopted but no specific items of expenditure have been identified, and its expenditure should be implemented in accordance with the financial management procedure. Expenditures for which meetings could not be held due to force majeure are reported to the commune people's government (the street office) for execution with the consent of the municipality, and after the force majeure has been eliminated, meetings are held in time for consideration and disclosure。
Ii. Strict implementation of financial expenditure approval procedures and expenditure reporting and management
(i) strict approval procedures
(a) the presentation of the original legal and normative documents, such as invoices, signed by the operator and the certifying officer; the purchase of the goods is accompanied by the signature of the receiver, the reporting officer conducts operational audits, the village (community) “two committees” or council is jointly reviewed by a member, and the signature of the village (resident) supervisory committee director or supervisor; in accordance with the terms of reference for approval, expenditure is approved by the head of the village (resident) people's committee or the head of the village collective economic organization, after the approval of the commune people's government (the street office)。
(ii) authority to approve
Expenditure of less than $110,000 (not including $10,000) is approved by the director of the village (house) people's committee and the chairman of the council of collective economic organizations at the village level。
Expenditure of $ 210,000 (inclusive of $ 10,000) up to $ 30,000 (excluding $ 30,000) is approved by a collective decision of the village (community) “two committees” or the village-level collective economic organization council, under the signature of the head of the village (resident) people's council and the head of the village-level collective economic organization. A copy of the minutes of the meetings of the village (community) “two committees” or of the collective economic organization councils at the village level decided upon in collective discussions is attached as an annex to the document。
The expenditure of more than $330,000 (including $30,000) is approved by a “four-thirds public” decision of the village (community) and approved by the head of the village (resident) people's council and the head of the village group economic organization, after reporting it to the chief executive of the village people's government (the street office). The minutes of the “four-declared two-public” meetings are attached as supporting documents. (see schedule 1 for further details)
4. As provided for in the regulations governing the various types of earmarked funds。
5. On the interim approach to the management of assets of villagers ' cooperatives in pingnan district (paro) [2017] no. 26) rules for the implementation of the financial management scheme for villagers ' cooperatives in pingnan district (pilot) (2018) the right to approve the expenses of a cooperative is set out in this circular。
(iii) expenditure reporting management
In principle, village organizations report monthly, as required by the accounting system, and last month's report is completed by the following 10 months. The accounting officer of the accounting agent is required to review the original certificate in accordance with the requirements of the national uniform accounting system and the annual revenue and expenditure budget of the village-level organization. If the amount of the expenditure reported exceeds the budget, the expenditure content is not in line with the budget, the original certificate is not genuine, is not legal and the expenditure procedure is not in accordance with the rules, and the accountant is inadmissible. Original false documents should be withheld and reported to the communal people's government (the street office)。
Iii. Management of expenditure on collective works at the village level
In case of expenditure on collective capital projects, the design drawings, budget proposals (more than $50,000, including $50,000) are to be submitted by qualified units, the approval procedures are to be completed, the democratic decisions of the village (resident) people, the construction contract, the accounts report, the receipt and inspection report for the works, and the legal certificate of expenditure are to be submitted; if the limit for public tenders is to be met, the relevant documentation for the conduct of the tender shall be attached and the expenditure shall be subject to review by the township people's government (the street office). (c) financial incentives, special provisions for capital projects, which are financed by their provisions。
Iv. Routine expenditure provisions
The day-to-day expenses of the village (resident) people's committees and collective economic organizations at the village level are subject to the principle of entry and exit, economy and economy, and are organized in accordance with the law, within the limits of the means available and subject to the guarantee of functioning。
(i) basic remuneration for village (community) cadres and remuneration for professionalized urban community workers are fully integrated into the budget management and are paid monthly by the county finances。
(ii) allowance for late meals
1. Participation in flood control, insurance, forest fire, disposal of major sudden or mass events, other important collective work activities that require food more than normal meal time, may be reimbursed at the rate of $15/person/meal by the village's (street) leadership, depending on the circumstances of the situation, and the village (community) may offer meals in the village (community) cafeteria or purchase out-of-house snacks, and the person concerned shall sign on the audit form confirming that the audit form is the basis for recording reimbursement (see schedule 2 for details)。
2. Public officials of the state are required to provide meals in the village (community) at their own expense and to settle the cost of meals in the village (community) in a timely manner。
3. The payment of subsistence allowance to members of the dining group is strictly prohibited。
(iii) allowance for late working at meetings
The village (community) “two committees” for the second session of the assembly shall be entitled to the payment of compensation for the loss of work of the participants at a rate not exceeding 100 yuan/person/day, with the exception of village (community) cadres who receive full or partial financial subsidies。
2. The village (resident) people's congresses, the representative assemblies of members of collective economic organizations at the village level, the representative councils, the women's unions, etc., are paid compensation for the loss of work of participants at a rate not exceeding 50 yuan/person/day, with the exception of village (community) cadres who receive full or partial financial subsidies。
3. Participation in the above-mentioned meetings shall be confirmed by signature on the form for attendance at the meetings and on the form for payment of compensation for late-work. Notices of meetings, forms of attendance at meetings and payment of benefits for late working at meetings are used as the basis for recording。
There is a strict prohibition on the payment of work-wreck benefits in village (community) “two committee” meetings and party meetings。
(iv) hospitality
“zero reception” is provided to all village organizations。
(v) travel
Under the pingnan village (community) programme for the management of travel of personnel (pilot) (pilot) (photogroup general no。
V. Requirements for the equipment of requirements for various states
According to the ministry of the organization of the party of the autonomous communities, the finance department of the autonomous region, the agricultural rural department of the autonomous region, the office of the civil administration of the autonomous region, the guidance on the regulation of the distribution of collective economic gains at the village level, is issued by the government of the autonomous region. In this spirit, the part of the proceeds that can be allocated by the collective economic organization at the village level during the year shall be allocated in the order of “compensation of prior annual losses - drawing on the public contribution - distribution to members - other distribution”. The procedure for allocating the proceeds must be strictly in accordance with the letter. The relevant provisions of the document are implemented. My county subsidy for the remuneration of village cadres falls within the category of “other distribution”, as follows:
(i) village group cadres are collective economic managers who receive financial incentives for their management. Incentives for operating managers are to be determined on the basis of a collective economic development or management contract agreement between the managers, and are strictly controlled and reasonably distributed. In principle, they are to be determined on the basis of the 10-20 per cent increase in the previous year's net income from collective economic operations at the village level, which generally does not exceed 300,000 yuan. Specific amounts can be drawn from the introduction of marketable talent。
(ii) the village group cadres, who are not managers of collective economic operations, are required to determine whether they are granted or not, taking into account the results of the comprehensive administrative village examination, and to exercise strict control over the total amount, with a reasonable distribution of the different job allowances in conjunction with the individual performance of the village group cadres. Not allocated to members
At times, collective economic gains cannot be used to subsidize the remuneration of village cadres. The compensation of village cadres is generally not subsidized when the annual disposable income does not exceed $50,000. The annual disposable income of more than $50,000 is subsidized at a rate not exceeding 10 per cent. The amount of compensation paid to the village cadres may not exceed the amount allocated to the members, and generally not exceed 150,000 yuan. The maximum allowance per worker may not exceed the previous year's disposable income of the farmer in the county in which he or she works, and 80 per cent of the allowance is paid to part-time workers and other village cadres. A village manager who is also the manager of a collective economic operation is not entitled to an allowance for the remuneration of a business manager。
(iii) the collective economic gains, which are generally not available for payment to village cadres, are: the proceeds from historical accumulation and lease of collective land, mountain forests, houses, equipment and other resource assets; the proceeds from direct incorporation of financial support into the owner of the stock in the form of commissioning or fixed return of inputs; the proceeds from financial subsidies, such as compensation for expropriation, compensation for the ecological good of forests, and subsidies for the restoration of tillage; and the proceeds from the disposal of collective assets, collective access to markets, etc。
Vi. Subsidized compensation for municipal community workers and group cadres
Subsidy is paid to urban community workers and group cadres in 18 local neighbourhood councils (1 pingnan street commission for the towns and lakes, jiangbin, xinjiang, abyss, rohoang, ujiang, west mountain, general, chaoyang, goose, moon bay, yongxiang, sunshine, phoenix, bay house council; 2 upper street office for the downstream ferry, grand bling, crossing house commission for the exclusive use of urban community workers and group cadres, on the basis of net income earned by the local council in the year, at a rate not exceeding 10 per cent and generally not exceeding 150,000 yuan to ensure sustainable economic development. The programme for the granting of subsidies (including the amount of income, expenditure, net income, the amount of the allowance to be drawn up for the year, the criteria and amount of the subsidy, the range of persons to be paid and the amount to be paid) is approved by the neighbourhood council, which, after the approval of the programme, is granted by a “four-thirds public” decision。
Vii. Expenditure voucher management provisions
(i) when external expenditures are incurred, authentic, legal and original documents such as legal papers issued by the state tax and fiscal authorities shall be obtained. The original certificate obtained from an outside establishment must be stamped with the stamp of the filling unit, the original document obtained from the individual must have the signature or stamp of the filled person. In cases where legal and normative documents cannot be obtained because of objective circumstances, a full certificate of cash expenses shall be completed, indicating the reasons and signed or stamped by the payee, the operator, the certifying officer and the approving officer. Home-made original documents must be signed or stamped by the payee, operator, certifying officer and approving officer。
(ii) where individual expenditures are within $500 and cannot be legally supported due to actual circumstances, cash operating expense vouchers (see schedule 3 for details)。
Scope of application of this provision
(i) this provision applies to collective economic organizations at the village level under the administrative villages (community) and sub-districts (streets) of pingnan county。
(ii) enterprises belonging to village collectives (including professional cooperatives, other economic organizations) shall be subject to this provision。
Ix. This provision is interpreted by the county finance bureau, the county agricultural rural bureau, the district commission organization department, and the district council social work department。
This provision shall be in force as of 1 october 2025 and shall be implemented in accordance with the new provisions and requirements if any。
Schedule 1
Request for payment
Application
Signature of applicant (or operator):
Date and year
Views of village (resident) people's committees or cooperatives
Official seal:
Date and year
Post-village responsible leadership advice
Date and year
Opinion of the people's towns government (street office)
Date and year
1. The request for expenses is carried out strictly in accordance with the terms of reference for the approval of expenses, which must be supported by a legal certificate of payment。
2. This table is presented in three formats. Village (resident) people's committees or cooperatives hold a share, credit unions a share, and township people's governments (street offices)。
Schedule 2
Review
Organisation
Date of filing:
Subject matter
Personnel
Location and timing
Operator
Views of the director of the village (housing) people's committee
Community (street) hanging village leaders
Remarks
Schedule 3
Cash expenditure
Single number:
Payee
