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| Opinions of the Ministry of Civil Affairs, the Ministry of Finance and the China Banking and Insurance Regulatory Commission on Further Strengthening the Supervision of Social Assistance Funds | | 民政部、财政部、银保监会关于进一步加强社会救助资金监管工作的意见 |
| (No. 139 [2019] of the Ministry of Civil Affairs) | | （民发〔2019〕139号） |
| The civil affairs departments (bureaus) and financial departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government; the Civil Affairs Bureau and the Financial Bureau of Xinjiang Production and Construction Corps; all local offices of the China Banking and Insurance Regulatory Commission; all policy banks, large banks and joint-stock banks; and postal savings banks: | | 各省、自治区、直辖市民政厅（局）、财政厅（局），新疆生产建设兵团民政局、财政局，各银保监局，各政策性银行、大型银行、股份制银行，邮储银行： |
| For the purposes of further implementing the important decisions and arrangements of the CPC Central Committee and the State Council on the critical battle against poverty, maximizing the role of social assistance in poverty alleviation, promoting the implementation of social assistance systems for subsistence allowance, destitute support and temporary assistance, and increasing efficiency in the use of funds, the Opinions on further strengthening the supervision of funds such as subsistence allowance, destitute support, temporary assistance (hereinafter referred to as “social assistance funds”) are hereby offered as follows. | | 为深入贯彻落实党中央、国务院打赢脱贫攻坚战重大决策部署，充分发挥社会救助在脱贫攻坚中的兜底保障作用，促进最低生活保障、特困人员救助供养、临时救助等社会救助制度有效落实，提升资金使用效益，现就进一步加强最低生活保障、特困人员救助供养、临时救助等资金（以下简称社会救助资金）监管工作提出如下意见。 |
| I. Fully recognizing the significance of supervising social assistance funds | | 一、 |
| Social assistance covers a variety of areas and a wide range of recipients. The effective use of social assistance funds will make outstanding contributions to implementing the policies of social assistance, ensuring basic living conditions for vulnerable groups, maintaining social harmony and stability, and enhancing fairness and justice. In recent years, the civil affairs departments and the financial departments at all levels have constantly improved policies and measures, built a sound working mechanism, and achieved remarkable results in increasing efficiency in the use of funds. However, some regions have still witnessed problems such as failure to fulfill primary responsibilities, unregulated and inefficient use of funds, and certain serious misconducts including embezzlement and misappropriation, fraudulent obtainment, withholding and private distribution of social assistance funds, as well as acts of attending banquets, accepting presents, taking bribes and asking for benefits during the allocation of funds. These problems have heavily affected the implementation of social assistance policies, impaired the interests of vulnerable people, and damaged the integrity of the Party and governments. Therefore, material improvements and strong supervision are direly needed to make people feel happier, more satisfied, and more secure. | | 社会救助量大面广、点多线长，用好社会救助资金对于促进社会救助政策落实、保障困难群众基本生活权益、维护社会和谐稳定和公平正义具有重要意义。近年来，各级民政、财政部门不断完善政策措施，建立健全工作机制，在加强资金监管、提升使用效益等方面取得明显成效。但是，个别地方社会救助主体责任落实不够到位，资金使用不够规范、效益有待提升等问题依然存在，甚至出现贪污挪用、虚报冒领、截留私分社会救助资金，以及在资金发放中吃拿卡要等问题，严重影响了社会救助政策的落实，损害了困难群众切身利益，影响了党和政府公信力，迫切需要规范改进、强化监督管理，切实增强困难群众的获得感、幸福感和安全感。 |
| The civil affairs departments and the financial departments at all levels shall learn and implement Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, earnestly fulfill the requirements for Party self-governance, further unify their political thinking, raise their political stance, and strengthen the supervision of social assistance funds as a way to implement social assistance policies and an important measure to consolidate the achievements made under the principle of “remaining true to our original aspiration and keeping our mission firmly in mind”. Furthermore, the civil affairs departments and the financial departments shall further improve policies and measures, streamline operation procedures, and intensify efforts in supervision so as to ensure proper arrangement, effective use and efficient distribution of social assistance funds. | | 各级民政、财政部门要深入学习贯彻习近平新时代中国特色社会主义思想，认真落实全面从严治党要求，进一步统一思想认识，提高政治站位，把加强社会救助资金监管作为打通社会救助政策落实“最后一公里”的重要举措，作为巩固深化“不忘初心、牢记使命”主题教育成果的重要举措，进一步完善政策措施、规范运行流程、加大监管力度，确保社会救助资金科学合理预算、规范有效使用、安全高效运转。 |
| II. Strengthening the supervision of social assistance funds from beginning to end | | 二、加强社会救助资金全流程监管 |
| 1. Focusing on the responsibility of providing financial support: Subsistence allowance, destitute support and temporary assistance are subject to the fiscal powers of both central and local governments. The primary responsibilities shall be shared by local governments at different levels: the governments of provinces (autonomous regions, and municipalities directly under the Central Government) shall assume overall responsibility, and the governments of prefecture-level cities (prefectures, autonomous prefectures, and leagues) and the governments of counties (county-level cities, districts and banners) shall fulfill the specific tasks. The Central Government shall provide general guidance and grant subsidies. In particular, all local governments shall, according to the division of duties, earnestly fulfill the responsibility of providing financial support. The civil affairs departments at all levels shall calculate the amount of social assistance funds according to the basic needs of vulnerable people; and the financial departments at all levels shall, based on the amount of funds calculated by the civil affairs departments and the previous year's performance, prepare budget plans for such funds in a scientific and reasonable manner, and ensure that social assistance funds are in place. The financial departments at the provincial level shall actively provide financial support, give priority to poverty-stricken areas, and reduce the pressure of these areas at the city or county level in raising funds. The civil affairs departments and the financial departments at the provincial level shall strengthen guidance for the calculation of social assistance funds and the preparation of budget plans at the city and county levels, carefully review the budget plans, and improve the accuracy and efficiency in preparing such plans. | | （一）强化资金保障责任。最低生活保障、特困人员救助供养、临时救助属于中央与地方共同财政事权范围，实行地方承担主体责任、省（区、市）负总责、市（地、州、盟）和县（市、区、旗）抓落实的责任分担方式，中央统筹指导并给予补助。各地要依据责任划分，认真履行资金保障主体责任。各级民政部门要根据困难群众基本生活救助需求，做好社会救助资金测算；各级财政部门要根据民政部门提供的资金测算情况和上年度绩效目标完成情况，科学合理编制资金预算，切实落实资金保障责任。省级财政要积极做好资金保障，并向贫困地区倾斜，减轻贫困地区市、县级资金筹集压力。省级民政、财政部门要加强对市、县级社会救助资金测算、预算编制工作的指导，严格审核资金预算编制方案，提高预算编制的精确性和有效性。 |
2. Strictly managing the distribution and allocation of funds: The financial departments and the civil affairs departments at the provincial level shall adopt the method of allocating funds based on various factors, including the number of assistance recipients, the degree of financial difficulty in local areas, efforts made by local areas to address such difficulty, and their work performance. Under the principle of “combining priority and incentives”, the financial departments and the civil affairs departments at the provincial level shall, in the allocation of social assistance funds, give priority to areas with a high degree of poverty, heavy financial burdens, and impressive work performance in resolving difficulties. They shall also make effective arrangements for advance distribution and annual distribution of the budget of social assistance funds, further establish the time limits for distribution, and improve the efficiency of distribution to ensure that social assistance funds are allocated in a timely manner and in full amount according to the provisions of the Notice by the Ministry of Finance and the Ministry of Civil Affairs of Issuing the Measures for the Administration of Subsidy Funds of the Central Treasury for Assisting the Impoverished People (No. 58 [2017], MoF) and the Notice by the Ministry of Finance, the Ministry of Civil Affairs, the Ministry of Housing and Urban-rural Development, and the China Disabled Persons' Federation on Revising the Measures for the Administration of Subsidy Funds of the Central Treasury for Assisting the Impoverished People (No. 58 [2017], MoF). The financial departments at the county level shall implement the provisions concerning the centralized treasury payment system, reduce the intermediate links for the payment of funds, and ensure safe and efficient payment of funds. Where contingent funds for temporary assistance are established in towns (sub-districts) in accordance with the Opinions of the Ministry of Civil Affairs and the Ministry of Finance on Further Strengthening and Improving Temporary Assistance
．．．．．． | | （二）严格资金分配下达。省级财政、民政部门要严格按照因素分配法，综合考虑救助对象人数、地方财政困难程度和努力程度以及工作绩效等因素，坚持“倾斜与激励”相结合的原则，在社会救助资金分配中，重点向贫困程度深、保障任务重、工作绩效好的地区倾斜。要按照《财政部 民政部关于印发＜中央财政困难群众救助补助资金管理办法＞的通知》（财社〔2017〕58号）、《财政部 民政部 住房城乡建设部 中国残联关于修改中央财政困难群众救助等补助资金管理办法的通知》（财社〔2019〕114号）等规定，做好资金预算的提前下达和年度下达工作，进一步规范下达时限，提高下达效率，确保资金预算及时足额下达。县级财政部门要落实国库集中支付制度有关规定，减少资金支付的中间环节，确保资金支付安全、高效。按照《民政部 财政部关于进一步加强和改进临时救助工作的意见》（民发〔2018〕23号）有关规定在乡镇（街道）设立临时救助备用金的，资金下达具体程序由地方按照相关规定确定。
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