2015年度地质调查项目预算

2015年度地质调查项目预算审查工作手册中国地质调查局财务部二〇一五年四月前言为贯彻落实《预算法》、《国务院关于深化预算管理制度改革的决定》和《国务院关于加强审计工作的意见》精神，构建全面规范、公开透明的地质调查预算财务管理制度，保障“九大计划”和“50项工程”的顺利实施，根据地调局党组关于“坚定不移地加强项目和资金管理”和“审计不出大问题”的要求，进一步加强和规范地质调查项目预算审查工作，硬化预算约束，落实审计责任，防范财政风险，实现有效监督，切实提高财政资金的使用效益。地质调查项目预算审查，是保证预算质量的关键环节，直接影响到项目预算的科学性、合理理性和有效性。为做好地质调查项目预算审查工作，做到统一政策、统一认识、统一尺度，地调局结合近年来地质调查项目预算管理的工作实践，提出了预算审查工作的组织及监管要求、预算审查要求、审查依据和审查要点，是对现行管理制度的诠释、补充和强调。本手册供地质调查项目预算组织审查单位及预算专家使用。2015年4月目录第一章预算审查组织工作要求············································1一、组织工作程序························································1二、预算专家选取要求··················································1第二章预算审查要求························································2一、预算审查原则························································2二、预算审查工作程序··················································2三、预算审查内容························································4四、预算专家职责························································4第三章预算审查依据························································6一、预算编制与审查办法···············································6二、技术方案·····························································6三、预算标准·····························································6四、其他相关规定和要求···············································6第四章预算审查要点························································9一、项目预算审查要点··················································9二、子项目预算审查要点···············································9（一）总体预算审查要点········································9（二）工作手段预算审查要点································13（三）费用项目预算审查要点································18附录···········································································261.地质矿产调查评价项目预算编制和审查要求（试行）（中地调函〔2010〕88号）···················································································262.《地质矿产调查评价项目预算编制和审查补充要求》（中地调函〔2010〕255号）·················································································613.《地质矿产调查评价专项应急概算标准》··································644.《地质矿产调查评价专项资金管理办法》（财建﹝2010﹞174号）665．《人力资源和社会保障部财政部关于调整地质勘探职工野外工作津贴标准等有关问题的通知》（人社部发〔2014〕46号）···············726.《中国地质调查局关于规范野外工作津贴及野外差旅费补助的指导意见》（中地调函〔2014〕452号）··············································747.《中国地质调查局关于进一步加强地质调查与科研项目四项经费管理的通知》（中地调函﹝2011﹞317号）········································778.《中国地质调查局关于进一步加强地质调查项目委托业务费管理的通知》（中地调函﹝2013﹞459号）··············································799.《中国地质调查局关于加强地质调查项目委托业务管理的通知》（中地调函﹝2010﹞343号）···························································8110.《中国地质调查局关于加强地质调查项目委托业务费管理的通知》(中地调发﹝2010﹞208号）························································8311.《国土资源部项目支出预算管理办法》（国土资发﹝2013﹞80号）·····························································································8512.《中央和国家机关差旅费管理办法》（财行﹝2013﹞531）·········9313.《因公临时出国经费管理办法》（财行﹝2013﹞516号）·········10014.《中央和国家机关会议费管理办法》（财行﹝2013﹞286号）····11615.《中国地质调查局会议管理办法》（中地调发﹝2014﹞6号）···12316.《中央和国家机关培训费管理办法》（财行﹝2013﹞523号）···12817.《在华举办国际会议费用开支标准和财务管理办法》（财行﹝2012﹞1号）··················································································13318.《党政机关国内公务接待管理规定》（中办发﹝2013﹞22号）·13819.《中央和国家机关外宾接待经费管理办法》（财行[2013]533号）···························································································14320.中央预算单位2015-2016年政府集中采购目录及标准（国办发〔2014〕53号）·················································································14921.《中国地质调查局地质调查项目绩效评价管理办法（试行）》（中地调发〔2014〕140号）·····························································15422.项目立项预算审查与评分表（表二）·····································171—1—第一章预算审查组织工作要求一、组织工作程序1.根据地调局分解落实审计责任的有关要求，由地调局组织实施的地质调查项目预算审查工作，由地调局财务部负责统一规划和监管，各组织审查单位具体实施。2.地调局负责依据国家财经法规，制定地质调查项目预算编制与审查办法。每年立项论证及设计审查工作启动后，地调局印发年度地质调查项目预算编制与审查要求。各组织审查单位编制项目预算审查工作方案上报。地调局对各组织审查单位的工作安排进行审核，确定预算专家人选。3.地调局财务部对各单位的预算审查工作组织开展巡视，重点对组织工作是否到位、预算专家是否严格履行职责，审查工作质量是否达到要求等进行监督检查。审查工作结束后，地调局财务部将对预算专家审查意见进行系统梳理，结合各单位预算审查工作总结及巡视反馈信息，抽取一定比例的项目进行核查。4.实行淘汰制度，对存在严重问题的项目及预算专家进行通报和处理，坚决淘汰缺乏实际工作内容及社会经济效益的“假、大、空”项目，坚决淘汰未认真履行职责或审查中遗漏重大差错的预算专家。二、预算专家选取要求1.三分之二的预算专家由财务部从地调局专家库中抽选，其他预算专家应具备地调局地质调查项目预算员资格、并长期从事相关领域工作、具备丰富的预算编制或审查工作经验。—2—2.地调局财务部指派1名业务精、责任心强的专家担任预算专家组组长，负责组织预算专家开展审查工作，审核把关预算专家意见，考评预算专家审查工作情况及审查质量，重大问题及时向地调局财务部报告，向组织审查单位提交预算审查工作情况报告。3.实行回避制度，组织审查单位管理部门人员不得审查本单位承担及管辖的项目预算，项目承担单位人员不得审查本单位项目预算。实行责任追究制度，预算专家要以个人身份参加审查工作，要坚持原则，客观、公正、严谨地履行好专家职责，并为自己的评审意见负责。第二章预算审查要求一、预算审查原则1.政策统一。预算专家应严格执行国家、国土出资源部部及地调局有关规定，不得擅自扩大和提高经费开支范围和标准。2.尺度统一。预算专家要统一认识，严格工作纪律，明确审查要求，统一把握审查尺度，防止随意性。3.坚持原则。处理预算问题要有理有据，坚持谨慎、客观、公正的原则，以免出现失误，影响项目实施。4.集体决策。预算专家要认真听取汇报，加强沟通。遇到重大预算问题，应当在预算专家组内集体讨论决定。二、预算审查工作程序1.审阅材料。预算专家应对所分配的项目提前审阅有关材料，—3—主要对送审材料的完整性和规范性进行形式审查，送审资料不齐全或不符合有关要求的，应及时向告知组织审查单位。组织审查单位在条件允许情况下，及时通知送审单位补充、修改并限期报送。对符合审查要求的项目应阅读技术方案，对预算内容进行审阅。2.预算专家组预备会。组织审查单位应召集所有预算专家召开预备会，学习有关文件和材料，了解相关政策、预算评审活动的目的、原则、要求、方法、标准及行为准则，掌握评审活动的规范化要求。宣布预算专家组长及日程安排。3.听取汇报，质询和答疑。对需要汇报的项目，预算专家根据审阅情况，听取项目组现场汇报，并提出质询，不得封闭审查。4.重视与技术专家沟通。预算专家依据审核情况，特别是野外实物工作量（包括技术条件）、设备使用和购置的必要性、设置委托业务的必要性与合理性、新开子项目设计预算与立项申报预算变化较大的原因与合理性等，及时与技术专家沟通。5.召开预算专家组会议，形成评审意见。预算专家组长召集专家组会议，听取各预算主审专家汇报审查情况，集体研究讨论审查过程中遇到的重大问题，确定有关审查事项。预算专家根据审查