Integrated financial (budget) management-Budget indicator management and payment management busines

Integrated financial (budget) management-
Budget indicator management and payment management business processes
(Finalized)
1. Main business process
The main business processes of budget indicators and payment management include:
After the departmental budget is approved by the People's Congress, indicators for financial allocation, departmental allocation, and allocation to budget units will be formed separately;
The additional budget (including subsidies from superiors in the middle of the year) will be entered into the system in the form of financial allocation, departmental allocation, and indicators directly formed into the budget unit according to the situation;
The financial indicators to be divided are divided into sections to form the departmental indicators to be divided; The departmental indicators to be allocated to budget units (including non online units, one-time units, special accounts, districts and counties) to form executable budget unit indicators;
The expenditure of general budget funds follows a centralized payment process (using funds for planning, payment, and settlement);
The expenditure of unified salary distribution is directly based on the monthly salary distribution in the salary system to form a salary plan, and goes through the direct payment process without settlement;
The expenses for one-time units, non online units, and some special transfer payments shall follow the "other treasury appropriations" process based on the amount of funds allocated by the business department.
The overall business process is shown in the figure:
In addition, the expenditure of funds from the fiscal special account and the management and payment process of unit owned funds also enter the large platform system. Units before the reform of centralized treasury payments had actual funds and did not enter the system for management.
2 Specific business processes
2.1 Indicator Management
2.1.1. Indicator management human-machine interaction diagram
Note: Data flow in the document database
2.1.2. Main documents and business logic of indicator management
The main business points of budget indicator management are:
Manage budget indicators at three levels, namely: financial allocation, departmental allocation, and unit budget indicators (refer to the business process below for details);
Departments can assign indicators to non centrally managed units; The department shall review the expenditure plan for the indicators issued to non centralized management units;
The budget indicators of the unit should be labeled with "infrastructure symbol" and "government procurement symbol", and their budget execution should go through the management and approval processes of infrastructure and government procurement funds respectively;
Superior subsidy funds enter the system and are allocated and distributed to budget units (including one-time units, districts and counties) in the system; Among them, the indicators assigned to lower level finance (districts and counties) shall be selected by the business department for transfer: ordinary (centralized payment)/transfer;
Regarding indicator adjustment: The adjustment between expenditure economic classification levels shall be completed by the budget unit itself; The adjustment of other indicators is operated by the business department.
The following table shows the business documents and their business logic involved in budget indicator management:
Number Name Description Type Entered by
201 Financial registration total financial resources, mid year additional and central subsidy non source budget for registration
202 Financial allocation allocates total financial resources and forms departmental source indicators with source budget
203 Financial Recovery Reduce the registered financial resources to the budget for external financial recovery outside the system
204 Source registration department source indicator, which is registered by various business departments, such as superior subsidies. No source budget/business department
Distribute the source indicators of departments to their respective units or lower level finance departments according to the 205 target allocation;
The department may assign indicators to non centrally managed units.
The department needs to review the expenditure plan for the indicators issued to non centralized management units. Department with source business
206 Source Reduction Source to External Reduction Budget/Business Department
207 Indicator loading clarifies the classification of units and expenditure functions, as well as the economic classification of expenditure indicators. There is no source category for budget/business departments
208 Indicator Adjustment: Classification of expenditure functions, economic classification, or unit source budget/business department for adjustment indicators
209 indicator deduction deduction deduction deduction indicator. If the indicator is loaded from "indicator loading", it will be deducted to the outside. If it is allocated from "indicator release", it will be deducted to the source deduction budget/business department
210 Pre allocation Indicators Load Special Pre allocation Indicators (No Budget Source) No Source Budget
211 At the beginning of the year, control data loading, loading, and no source budget for control data at the beginning of the year
212. Use formal indicators to offset the functional budget of the control number at the beginning of the year by switching control numbers at the beginning of the year
The 213 pre allocation indicators are reversed using business department indicators to offset pre allocation indicators, making them functional budget sources
2.1.3. Main business processes of indicator management
2.1.3.1 Processing of control amount fund business at the beginning of the year
Step Business Description Using Documents
1. Budget import, beginning of year control quantity, beginning of year control quantity loading
2.1.3.2 Last year's fund transfer business processing
Step Business Description Using Documents
1. Budget Import Department Budget Indicator Loading
2.1.3.3 Departmental budget fund business processing at the beginning of the year
Step Business Description Using Documents
1. Budget Department Import Department Budget Indicators Loading
2.1.3.4 Processing of retaining budget funds at the beginning of the year
1. Starting from financial resources, register
Step Business Description Using Documents
1. Budget department registration of financial indicators to be allocated Financial registration
The budget department will divide the financial indicators into segments and allocate them to the business department's financial resources
3 business departments allocate the indicators to be divided into units (including one-time units), and issue them to expenditure function classification and expenditure economic classification indicators
2.1.3.5 Processing of Mid year Additional Funds Business
1. Starting from financial resources, register
Step Business Description Using Documents
1. Budget department registration of financial indicators to be allocated Financial registration
The budget department will divide the financial indicators into segments and allocate them to the business department's financial resources
3 business departments allocate the indicators to be divided into units (including one-time units), and issue them to expenditure function classification and expenditure economic classification indicators
2.1.3.6 Processing of special advance fund business
Step Business Description Using Documents
1. The business department loads special pre allocated indicators to control the loading of pre allocated indicators for planning and payment processes
2 business departments are the sources for loading special pre allocation indicators (i.e. allocating funds from the department's pending indicators to previously loaded special pre allocation indicators). Pre allocation indicators are reversed
2.1.3.7 Processing of superior subsidy fund business
1. Register from business department indicators
Step Business Description Using Documents
1. Budget Department/Business Department Registration Department Pending Indicator Source Registration
2. Business departments allocate their indicators to units (including one-time units), and issue them to expenditure function classification and economic classification indicators
2.1.3.8 Indicator Adjustment
Adjusting indicators between economic classification levels
Step Business Description Using Documents
1 unit adjusts indicators at the economic classification level. Unit adjusts indicators
Adjusting indicators between project, expenditure function classification, and economic classification categories
Step Business Description Using Documents
1. The business department adjusts indicators between project, expenditure function classification, and economic classification categories
2.2 Payment Management
2.2.1 Payment Management Human Machine Interaction Block Diagram
The human-machine interaction diagram for payment management of fiscal budget funds is as follows:
The human-machine interaction diagram for payment management of unit owned funds is as follows:
Note: Data flow in the document database
2.2.2 Main Documents and Business Logic of Payment Management
The main business points of budget fund payment management are:
The expenditure of general budget funds follows a centralized payment process (using funds for planning, payment, and settlement);
The funds for unified salary distribution are formed into a payment plan by the unified salary distribution system and go through the direct payment process without settlement;
Expenditures for one-time units, non online units, appropriations to special accounts, and partial special transfer payments shall be processed through the "Other Treasury Appropriations" process based on the amount of funds allocated by the business department on behalf of the department;
When the budget funds outside the budget are used in the national treasury expenditure plan, the available income control amount of the unit is displayed, and negative numbers are marked in red;
Government procurement funds should be prepared and submitted to the government procurement plan, following the management and approval process of government procurement funds; Infrastructure funds should be reported in the infrastructure plan, and the management and approval process of infrastructure funds should be followed; It is both a procurement and infrastructure plan, reporting the infrastructure plan and following the infrastructure process.
The department should review the expenditure plan for the indicators issued to non centralized management units.
The following table shows the business documents and their business logic involved in the payment management of budget funds:
Number Name Description Type Entered by
The 301 general plan includes basic expenditures for government procurement and infrastructure, as well as project expenditure plans, which have source budget units
According to the established balance rules, the system automatically reports daily and public expenditure plans on a monthly or quarterly basis, with sources from the national treasury
303 Procurement Plan Compilation: Government procurement expenditures, non infrastructure expenditures. The funding plan has a source budget unit
The funding plan for reporting infrastructure expenditures in the 304 infrastructure plan is sourced from budget units
305 quota deduction deduction plan quota, with return indicators sourced from budget units
The 306 deduction form directly deducts the quota amount and offsets previous years' temporary payments, which are listed as current year's expenditures with source from the national treasury
307 Direct Payment Application Compilation Direct Payment Application Source Budget Unit
308 Direct Payment Voucher is generated based on the direct payment application. The direct payment voucher is sourced from the payment center
309 Authorization Payment Voucher Unit Compilation Authorization Payment Voucher Source Budget Unit
310 Large cash application form. If the authorized cash expenditure exceeds the cash management regulations, a large cash application form needs to be printed and submitted for review by a budget unit with sources
The 311 transfer settlement form is collected by the bank to generate a transfer application voucher, and the clearing bank has a source of collection bank/clearing bank for clearing
312 Payment Refund Order: Based on the payment voucher, select a payment application and refund the amount to the planned limit with a source payment center
314 Compilation of Treasury Budget Appropriation Voucher Source of Treasury Budget Appropriation Voucher
315 Appropriation Application Form - Compilation of Actual Appropriated Funds Application (Non budget Unit, One time Unit, Lower level Finance) with Source Business
318 Expense Adjustment Budget Account and Other Information of Expense Account without Source from National Treasury
319 Setting the overall proportion of revenue and expenditure based on revenue and expenditure, setting the ratio between unit revenue and available amount. No source business
320 In the process of adjusting the collection and payment by the collection and payment unit, the overall amount among the adjustment units has the source national treasury
In the process of coordinating the allocation of revenue and expenditure based on the principle of revenue and expenditure, the process of allocating the number of fiscal allocations to each unit is sourced from the national treasury
The key points of managing the expenditure of special account funds are:
For non online units, the business department shall prepare and submit a special account fund payment application (after approval by the director), and the national treasury shall print a special account expenditure voucher.
Number Name Description Type Entered by
313 Special Account Fund Payment Voucher Compilation Special Account Fund Payment Voucher No Source Business
For online units, the unit shall handle the compilation and submission of a plan without indicators (after approval by the director), and follow the centralized payment process.
Number Name Description Type Entered by
313 Special Account Fund Expenditure Plan Compilation Report Special Account Fund Expenditure Plan No Source Unit
The expenditure of financial entrusted funds is the same as that of a special account.
The key points of managing the expenditure of self owned funds by the unit are:
The unit shall first prepare and report a budget plan without indicators, which shall be submitted to the national treasury for review before forming the budget limit;
Borrow the centralized payment process to control the expenditure of the unit's own funds.
Number Name Description Type Entered by
331 Units with no indicators for reporting their own fund plans. Units with no source of budget for their own fund usage plans
332 units have their own fund limit deducted. The planned amount of unit's own fund is sourced from budget units
2.2.3 Main business processes of payment management
2.2.3.1 General expenses (including control of revenue based expenses beyond budget)
1. Direct payment
Step Business Description Using Documents
1 unit reports direct plans, general plans
2 units apply for direct payment application
3. The payment center generates payment vouchers, prints them, and submits them to the bank for direct payment vouchers
4. Collecting bank generated transfer application, clearing bank cleared transfer settlement
5. Treasury bookkeeping and accounting system based on receipts
2. Authorized payment
Step Business Description Using Documents
1. General plan for unit authorization plan
2 units report authorization payment vouchers, print payment vouchers, and submit them to the bank for payment authorization payment vouchers
3. Collecting bank generated transfer application, clearing bank cleared transfer settlement
4. Treasury bookkeeping and accounting system based on receipts
3. Large cash payments authorized for payment
Step Business Description Using Documents
1. General plan for unit authorization plan
2 units report authorization payment vouchers, print payment vouchers, and submit them to the bank for payment authorization payment vouchers
3. Finance conducts large-scale cash verification and authorizes payment vouchers
4. Collecting bank generated transfer application, clearing bank cleared transfer settlement
5. Treasury bookkeeping and accounting system based on receipts
2.2.3.2 Salary expenses
1. Unified salary distribution
Step Business Description Using Documents
1. Based on the data from the salary system, corresponding indicators are automatically generated and plans are directly paid to apply for the salary system
2. The treasury handling office generates a salary allocation voucher based on the direct payment application of wages ->the treasury leadership reviews ->the treasury handling office prints the salary allocation voucher
3. Treasury bookkeeping and accounting system based on receipts
2. Non salary unified payment
Step Business Description Using Documents
1. General plan for direct salary plan submitted by the company
2 units apply for direct payment application
3. The payment center generates payment vouchers, prints them, and submits them to the bank for direct payment vouchers
4. Collecting bank generated transfer application, clearing bank cleared transfer settlement
5. Treasury bookkeeping and accounting system based on receipts
2.2.3.3 Procurement expenses
1. Centralized procurement
Step Business Description Using Documents
1 unit reports direct procurement plan procurement plan
2 units apply for direct payment application
3. The payment center generates payment vouchers, prints them, and submits them to the bank for direct payment vouchers
4. Collecting bank generated transfer application, clearing bank cleared transfer settlement
5. Treasury bookkeeping and accounting system based on receipts
2. Decentralized procurement
Step Business Description Using Documents
1 unit reports authorized procurement plan procurement plan
2 units report authorization payment vouchers, print payment vouchers, and submit them to the bank for payment authorization payment vouchers
3. Collecting bank generated transfer application, clearing bank cleared transfer settlement
4. Treasury bookkeeping and accounting system based on receipts
3. Large authorized amounts for decentralized procurement
Step Business Description Using Documents
1 unit reports authorized procurement plan procurement plan
2 units report authorization payment vouchers, print payment vouchers, and submit them to the bank for payment authorization payment vouchers
3 Large amount cash audit authorization payment vouchers
4. Collecting bank generated transfer application, clearing bank cleared transfer settlement
5. Treasury bookkeeping and accounting system based on receipts
2.2.3.4 Infrastructure expenditure
1. Directly paid infrastructure
Step Business Description Using Documents
1 unit reports direct infrastructure plan Infrastructure plan
2 units report direct payment