General Office of the All-China Federation of Trade Unions on strengthening trade union funds

We will effectively manage financial management and audit supervision

A notice to make good use of union funds

(Issued by the chief engineer's office2013〕51号）

The Federation of trade unions of provinces, autonomous regions and municipalities directly under the Central Government, the national industrial trade unions, the Federation of trade unions of government bodies directly under the Central Committee of the Communist Party of China, the Federation of Trade unions of Central State bodies, all departments and units directly under the Federation:

In order to further strengthen the management of trade union funds, improve the efficiency of the use of trade union funds, ensure the safety and compliance of trade union funds, and better play the role of serving the overall situation, serving the grassroots and serving the employees, the relevant matters are hereby notified as follows:

I. Fully understand the importance of managing and making good use of trade union funds。Managing and making good use of trade union funds is of great significance to ensuring the development of key work of trade unions, enhancing the material basis for trade unions to serve employees, and giving better play to the role of trade unions in the overall work of the Party and the state。当前，The Party and the government have increased their support for trade union work，The amount of special funds allocated by governments at all levels to help employees in need and subsidize model workers in need has continued to increase，The collection of funds from trade unions has increased significantly，It is urgent for us to innovate our working ideas and improve the system and mechanism，The work of collecting, managing, using and supervising the funds of trade unions should be strengthened，To ensure that trade union funds are truly used to serve employees, develop and strengthen the cause of labor movement，Better serve the overall situation。

2. Always adhere to the correct direction of the use of union funds。Conscientiously implement the Trade Union Law and the Trade Union Constitution，Optimize the structure of trade union expenditure，We will strictly control general expenditures，Keep your weight down，The focus of trade union expenditure will be given to the grassroots，We will improve the system of subsidizing trade union funds，More of the next appropriated funds and excess subsidy funds should be used for key work of trade unions，Ensure that the majority of funds are used to serve employees。For the funds used at all levels of finance to help employees in difficulties, the "three funds" and other special funds for model workers, it is necessary to strictly regulate the management, ensure that the special funds are dedicated, and never allow any transfer, interception, misappropriation, change the use of funds and other illegal violations of discipline and regulations。

3. Strict budget management of trade union funds。Strengthen the management of trade union fund budgeting, strictly implement the Measures for the Management of Trade Union Budget and the Measures for the Management of Grass-roots Trade Union Fund revenues and expenditures, all trade union fund revenues and expenditures must be integrated into the budget management, and all budget formulation must be examined and approved by the review committee at the same level。We will refine budgets, set quotas for basic expenditures, adhere to the principle of diligence, thrift, efficiency, and scientific reasonability in project expenditures, and strive to make budgeting more scientific, accurate, and complete。Strengthen the management of budget implementation, implement the new Trade Union Accounting System, establish a responsibility system for budget implementation and a performance management system, shall not change the use of budget funds, strictly prohibit non-budget and over-budget expenditure, strictly control the supplementary budget, earnestly maintain the seriousness of budget implementation, and ensure the safety of trade union funds。Strengthen budgetary and financial supervision, strengthen prior and ongoing supervision, and establish a sound supervision mechanism covering the whole process of the operation of all trade union funds and financial subsidies。

Fourth, strictly control the "three public" expenditure。Resolutely implement the spirit of the eight-point provisions of the Central Committee, as well as the Regulations on Practicing Thrift and Opposing Waste in Party and Government Organs and the Regulations on the Administration of Domestic Official Receptions of Party and Government Organs, carry forward the fine tradition and style of hard work, diligence and frugality, make careful calculation in the use of funds, and control the excessive growth of administrative funds of government organs。Strict implementation of meetings, business trips, official reception and other relevant regulations，We will strictly implement the centralized procurement system，It is strictly prohibited to use the union funds for entertaining gifts, eating and drinking, traveling and fitness，It is strictly prohibited to spend money at the end of the year under various names and to issue allowances, subsidies, bonuses and in-kind，Reimbursement of expenses unrelated to official activities is strictly prohibited，It is strictly prohibited to make fictitious expenditures in the name of meetings, training and commissioned projects，Transfer or conceal funds or apportion or transfer expenses to lower-level unions，Resolutely stop extravagance and waste，Use funds rationally and effectively。Resolutely implement the provisions of the Central Government on strict control over the maintenance and renovation of office buildings, with the maintenance and renovation focusing on eliminating safety hazards, restoring and improving the use of functions, strictly implement the approval procedures, and strictly prohibit the use of trade union funds to transform office buildings beyond the standard, and prohibit luxury decoration。All administrative institutions and grassroots trade unions of enterprises shall do a good job of independent accounting of trade union funds according to law, strengthen the management of trade union accounts, and prohibit the trade union account from being merged into the unit's administrative account, and prohibit the unit's administration from transferring relevant funds to the trade union account as the unit's "small Treasury" for disposal and use。

Fifth, effectively strengthen the audit and supervision of trade union funds。The leading bodies of trade unions at all levels shall consciously accept the examination and audit supervision of the superior and the trade union audit committee at the same level, and, in accordance with the requirements of the audit results, clarify responsibilities, formulate measures and implement rectification。The trade union examination committee at all levels shall, in accordance with the prescribed functions, powers and procedures, conduct examination, auditing and supervision over the whole process of the trade union's fund receipts and expenditures and asset management。It is necessary to strengthen the supervision of the work related to practicing economy and opposing waste，Conduct unnecessary official activities in violation of regulations，Or exceed the prescribed scope, standards and requirements in the performance of their official duties，Improper use of union funds，Carry out special inspections;We will strengthen the follow-up audit of special funds such as funds for helping workers in need and the "three funds" for model workers，Ensure the special use of funds and the efficiency of funds;Efforts were made to strengthen the follow-up audit of construction projects，Promote the saving of construction funds and standardize project management;Strengthen the examination, auditing and supervision of trade union assets，To ensure the safety, integrity and efficiency of the union's assets;We will deepen the audit of economic responsibility，We will do a good job in the mid-term audit and outgoing audit of leading trade union cadres，Ensure that the "collection, management and use" of trade union funds are effectively implemented.，Where do we need audit oversight，Achieve full coverage of audit scope，The use of funds is open and transparent。The results of fund audit should be taken as an important basis for assessing, appointing, rewarding and punishing cadres。

Sixth, strengthen the use of trade union funds management accountability。Fully implement the responsibility for the management of the use of trade union funds, adhere to the overall responsibility of the main leaders, strictly implement the "one pen" examination and approval of budget revenues and expenditures, and collectively study and decide on major expenditure decisions。The discipline inspection department of the trade union shall strengthen supervision and inspection, with the leading cadres as the focus, and the regulation and restriction of power as the core, promptly discover problems, resolutely correct them, and discover and investigate one act of violating the regulations on the collection, management and use of the trade union funds, and seriously investigate and investigate the responsibilities。

General Office of the All-China Federation of Trade Unions

2013年12月25日