各乡镇人民政府、建丰农场，县直各有关部门，驻县有关单位：

    现将《五原县村级公益事业一事一议财政奖补项目工作实施细则》印发，请结合实际，认真遵照执行。

                             五原县人民政府办公室

                                2017年1月23日

五原县村级公益事业

一事一议财政奖补项目工作实施细则

第一章  总  则

第一条 为规范村级公益事业建设一事一议财政奖补项目工作，根据《内蒙古自治区嘎查村级公益事业建设一事一议财政奖补工作方案》（内政办发[2009]53号）、《内蒙古自治区嘎查村级公益事业建设一事一议财政奖补项目和资金管理办法》（内财基[2016]1578号），结合我县实际，特制定本实施细则。

第二条 一事一议财政奖补工作在县人民政府的领导下由财政局统一组织实施，综改办负责日常工作。综改办要按照上级方案，完善奖补办法，强化资金管理，规范操作程序，对一事一议财政奖补项目（以下简称项目）的议定、规划、申报、实施、验收、管护、资金兑付以及绩效评价、监督检查等环节实行科学化、精细化管理，做好服务和协调工作，确保奖补工作有序开展。项目全程实行网上管理系统同步管理。 

第三条 项目筹资筹劳应通过议事主体议事，遵循村民自愿、直接受益、量力而行、民主决策、合理限额的原则。议事主体是指在行政村、自然村、村民小组、国有农牧林场范围内，通过民主议事、自愿筹资筹劳实施村级公益事业建设项目的农牧民、农工、林工（以下简称村民）。

第四条  县农民负担监督管理办公室负责全县筹资筹劳的日常监督管理工作。各乡镇、农场负责本行政区域内筹资筹劳监管和项目管理监督工作。

第二章  一事一议财政奖补的范围

第五条  一事一议财政奖补范围包括村内群众共同受益的公益性和生产性项目。

以下项目不得列入一事一议财政奖补范围：

（一）跨村和村以上范围的公益事业建设项目；

（二）超出村民的意愿和承受能力采取借贷款等方式实施的项目；

（三）未经审批实施的项目；

（四）未经过议事和公示程序或议事范围不符合规定的项目。

（五）受益户数（人口）较少的项目。

第六条 农村合作经济组织可以纳入支持范围，但必须符合以下条件：

（一）该农村合作经济组织集体股权占比70%以上；

（二）有健全、完整的财务制度和财务档案；

（三）该农村合作经济组织成员有2/3以上是本村成员，成员总数在80户以上；

（四）有2年以上盈利和分红记录，没有不良记录。

第三章  项目议事及申报

第七条 按照一事一议议事规则，以乡镇、农场为单位组织所属村、分场申请上报项目，同时在每年10月底前录入项目管理系统，完善申报程序。具体程序如下：

（一）各村上报项目内容主要包括项目简介、工程概算、筹资筹劳计划方案等。

（二）各乡镇、农场根据本辖区项目总体规划，依照有关政策提出项目建议，确认可行的由各村、分场提交村民大会或村民代表会议讨论议处（召开村民代表会议的要提前把会议讨论事项交由村民代表征求村民意见）。

（三）村民议事的范围、内容的确定。村内全体村民直接受益的项目，以建制村为单位进行议事；根据受益主体和筹资筹劳主体相对应原则，议事范围可缩小为自然村或村民小组。所议事项包括：项目可行性（项目预算、效益分析、受益群体、受益年限等）；资金筹集方案、筹资筹劳额度、标准、村民承受能力；村民的项目建设积极性等。

（四）筹资筹劳的对象和规定。筹资的对象为本村承包集体土地人口或所议事项受益人口；筹劳的对象为本村户籍在册人口或所议事项受益人口中的劳动力。五保户、现役军人不承担筹资筹劳任务；退出现役的伤残军人、在校就读的学生、孕妇或者分娩未满一年的妇女不承担筹劳任务。属于下列情况之一的，由当事人提出申请，经符合规定的民主程序讨论通过，给予减免：

1.家庭确有困难，不能承担或不能完全承担筹资任务的农户。

2.因病、伤残或者其他原因不能承担或者不能完全承担劳务的村民。

筹资上限标准为每人每年60元。实施一事一议财政奖补项目，筹资原则上不得超过筹资上限标准，如属于村民需要迫切、反映强烈、直接受益的村内生产生活性公益项目，在村民自愿的前提下，经履行民主程序，并经县农民负担监督管理办公室审核认定，可适当提高筹资额度。

筹劳由村劳动力(男18至55周岁，女18至50周岁)承担。项目不需村民投工或村民投工难以完成的，不得筹劳；确需村民投工的，要按实际需要合理确定筹劳数量，不能突破每个劳动力每年最多筹劳10个工日的上限标准。 属于筹劳的项目，不得强行要求村民以资代劳。村民自愿以资代劳的，由本人或其家属向村民委员会提出申请，可以以资代劳。项目以资代劳及以劳折资标准全区统一按每个工日50元标准折算。

向村民建议的项目、数额及项目预算等事项，要经村民会议或村民代表会议讨论签字通过，并经有关部门审核备案。具体操作程序如下：

1.提出筹资筹劳事项：可由村民委员会提出，也可由1/10以上的村民或者1/5以上的村民代表联名提出。

2.会前征求意见：村民委员会要将所议事项通知村民代表，村民代表要逐户征求意见，并对意见进行归纳整理，以备会议讨论确定。

3.召开村民会议或村民代表会议：村民代表会议应当有2/3以上的村民代表参加。乡镇财政和经管部门要派专人列席会议，对会议进行全程监督。议事过程要充分发扬民主，吸收村民合理意见，在民主协商的基础上进行表决，所做决议要经2/3以上参会村民或村民代表讨论同意方能通过。

4.确认所议事项：村民会议或村民代表会议表决后形成的筹资筹劳方案、项目预算等表决事项，由参加会议的村民或村民代表签字认可，并形成会议记录，填写《农牧民会议记录表》、《农牧民表决记录》。

5.会后公示：凡通过的筹资筹劳事项和表决结果，都要在村务公开栏中及时公布并保留影像资料，接受群众监督。

6.审核备案：将《农牧民会议记录表》、《农牧民表决记录》及筹资筹劳方案同时报县减负办批复备案。

7.筹资筹劳：村民委员会要按照相关规定，使用自治区农民负担监督管理办公室统一监印的《一事一议专用缴款票据》向农户收取资金，不得擅自立项或提高标准。村民出劳时要登记造册，并由出劳人签名。对村民筹资或筹劳确有困难的，允许以劳折资、以资代劳或以物料抵资。

凡经村民会议或村民代表会议通过并报乡镇人民政府批准的筹资筹劳决定，村民要自觉遵守，不得以任何借口拒绝出资出劳。对无正当理由不承担筹资筹劳的村民，村民委员会应先通过说服教育解决。仍未解决的，可按照村民会议议定的符合法律法规的村民自治章程、村规民约进行处理。

（五）项目村填写申报资料，报乡镇、农场财政所。项目议定后，村委会提出项目申请，并连同《农牧民会议记录表》、《农牧民表决记录》、《项目预算表》、《项目申报表》，报乡镇财政所或农场审核，各乡镇、农场对项目进行初审，形成乡镇、农场《项目规划（乡镇级）》，录入“一事一议财政奖补项目管理系统”（以下简称管理系统），上报县综改办。

第八条 工程建设内容及数量一经通过，必须认真执行，除特殊情况外，不能临时动意，不能追加预算。

第九条 县综改办根据全县总体规划将各乡镇、农场上报项目过滤汇总，填写《项目规划（县级汇总）》，形成县级项目规划。

第四章  项目的立项

第十条 项目立项的原则：

（一）立项项目必须是群众积极性非常高的、与群众生产生活密切相关的项目。体现村民意愿，以村民为主体。通过民主程序议定。

（二）立项项目必须是村民自愿筹资筹劳、额度可以承受的项目，不可变项加重村民负担。

（三）立项项目必须是解决与村民的生产生活相贴近和急需解决的事情。坚持量力而行，不做政绩和形象工程。

（四）立项项目要有利于利用现有资源科学发展，体现资源利用效率最大化，经济效益、生态效益、社会效益等综合效益好的项目优先。

（五）资金来源必须有村民筹资，不足部分可以采取村民筹劳、村集体出资、个人或企业捐助等，财政奖补资金做补充。

第十一条 项目立项由县综改办根据全县项目规划、资金规模以及项目村的筹资筹劳情况，村民的积极性、项目经济效益和社会效益，结合乡镇、农场项目规划具体确定。全县项目规划要报县政府进行审批。所有当年建设项目要在5月10日前批复到乡镇、农场，项目批复后不准调整。

第十二条 确定的生产性项目村民筹资筹劳、村集体出资、个人或企业捐助等非政府投入比例要达到项目总投资额的40%以上，公益性项目非政府投入比例要达到项目总投资额的15%以上。

第五章  项目管理

第十三条 项目实施以村为单位组织，乡镇、农场监督实施，并推选群众代表参与质量监督，要保留完整的监督记录。项目村不具备组织实施能力和条件的，可以由乡镇、农场组织实施。

第十四条 投资较小（公开招标限额以下）以及对工程资质要求不高的项目建设，可由村两委组织村民自主实施。投资较大（公开招标限额以上）的项目建设，按照招投标法以及有关规定，通过公开招投标等方式选择具有相应资质的建筑单位施工建设。乡镇、农场统一组织本区域内的项目招投标工作。

第十五条 项目村要认真做好项目设计、编制项目预算，施工完成后施工方要及时编制项目决算和项目完工签证，连同质量民主监督记录报乡镇财政所或农场归档备查。

第十六条 项目批复、筹资到位，具备开工条件，项目村要向乡镇财政所或农场提出书面申请，申请开工。乡镇财政所根据项目准备情况及时批准开工建设，并按月向县综改办报送项目进度报表，同步完善项目管理系统。

第十七条 乡镇财政所及项目管理人员要在项目施工中及时开展项目检查，做好项目检查记录台账，发现问题及时处理上报。各乡镇、农场要委托所属专业部门对施工过程进行质量监督，跟踪项目实施。

第十八条 外包的建设项目的每项内容都要在建设前依法订立合同。合同要有明确的质量要求、质保期限和违约处罚条款，违约方要承担相应的经济或法律责任。

第十九条 技术含量较高的项目，要实行市场准入制，由乡镇农场统一组织实施。参与项目建设的施工单位要有相应的资质等级和业绩，要具备足够的技术管理能力和装备水平，严禁无证、越级承揽工程。必要的可专门聘请监理。

第二十条 在项目周边合适的地点要设立项目永久标识牌。本着节俭、美观、实用的原则，标识牌内容主要包括项目统一标识、村名称、项目名称、项目完工日期，相邻项目标识可以合并设立。

第二十一条 项目验收程序及组织。项目建成后，县乡财政部门要及时组织验收，所有项目原则上当年批复实施、当年完工验收。

（一）初验。工程结束后，施工方向项目所属村及乡镇、农场申请验收，乡镇、农场组织所属相关部门开展项目初验，做好初验记录，初验合格后由乡镇财政所或农场编制《项目验收报告表》，项目村和乡镇、农场负责人签注验收意见并盖章上报申请县级验收。同时对建设完成情况和决算情况在议事主体范围进行建后公示。

（二）终验。终验由县综改办和相关项目行政主管部门验收，也可由财政综改部门组织成立项目评审验收小组或中介机构进行验收。

（三）决算审计。终验合格的总投资10万元及以上项目，由财政综改部门委托有资质的中介机构开展竣工结算评审，评审价格做为项目结算价格，结算价格最高一般不超出预算5%。项目批复外自行变更项目内容、提高建设标准或扩大项目规模形成决算增加的，决算评审时要将相关建设内容进行整体评审，但批复外部分财政不予奖补。

总投资10万元以下的项目不做中介机构竣工结算评审，由乡镇农场组织项目主管人员会同乡镇财政所核实工程量完成情况，具体调整项目决算。

第二十二条 县财政局、综改办及县直各有关主管部门要主动参与项目管理，开展行业监督，加强监督检查。县财政局、综改办、审计局、县农民负担监督管理办公室重点负责对项目筹资和奖补资金的使用情况进行审计、监督。县财政局、综改办及农民负担监督管理办公室负责对项目信访案件的处理，对群众举报的线索及时立案调查处理。对弄虚作假、骗取奖补资金的要及时撤销项目立项，追回资金，并追究当事人及相关人员的责任。

第六章 项目资金管理

第二十三条 县财政安排的一事一议财政奖补资金要连同上级财政安排的奖补资金统一捆绑使用，以资金总量确定项目规模，集中管理，专款专用。实行县乡两级专户管理。

第二十四条 县财政局每年年初要从本级预算中适量安排项目管理经费和项目维护运行费用。管理经费用于县乡两级项目规划申报、查勘验收、标识制作、政策宣传、档案管理、业务培训、项目招投标、项目评审以及必要的办公费用等。项目维护运行费用用于对项目维护运行费用的奖补，确保已建成项目持久发挥作用。

项目管理经费和项目维护运行费用年中不得追加追减，下年初调节。

第二十五条 村民筹资等非政府投入要在项目实施前收取，项目评审价格变动后原则上不做调整。

第二十六条 村民筹资等非政府投入、县级下拨的财政奖补资金和乡镇财政出资都要全部纳入乡镇、农场专户管理，单独设账、专款专用、分项目核算，由财政所统一管理。

项目整合资金能在专户核算的，要拨入乡镇、农场专户核算，以保证账目的完整统一。所有项目资金不准以任何形式截留挪用。支出顺序原则上按照村民筹资、村集体出资、企业个人捐助、乡镇财政出资、财政奖补资金的顺序支付。支付按照批复项目实施进度及项目合同约定执行。

第二十七条 完工未决算项目资金支付不得超过预算总额的90%，审计决算完成结算时要扣留决算总额5%－10%的质量保证金，待保质期满无质量问题再行支付。

第二十八条 财政奖补资金的申请由乡镇、农场财政所按照批复项目实施进度填写《财政奖补资金汇总申请表》报县综改办。

第二十九条 财政奖补资金的拨付：

县综改办要组织开展对项目实施情况的定期不定期检查，实地查看项目实施情况，并根据乡镇、农场申请，按项目进度预拨工程款。资金拨付采取边建设边补助形式。待验收合格后，拨付财政资金的90％，其余10％留作保证金及决算调节资金。

第三十条 县财政以乡镇、农场为单位开展项目结算。原则上以当年批复实施各乡镇、农场奖补总额为上限，实行“低扣减，超不补”，即：乡镇、农场实施项目奖补评审总额低于批复总额，按评审总额结算；超过批复总额按批复总额结算。如乡镇、农场评审总额超过批复总额数额较小，在全县奖补结算总额不超批复总额的前提下财政局可以按评审总额和该乡镇、农场结算。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

第七章  项目后期管护和资产交接

第三十一条 项目建设完成后必须要以村建立管护制度，管护制度上墙公开，管护责任人在责任区内公开标示。要根据项目特点，细化管护措施，明确管护人员，落实管护费用，签订管护协议，强化管护责任，延长使用寿命。

第三十二条 管护责任主体是村委会或村民小组，管护主体筹集管护费用。按照“谁受益、谁养护”的原则，管护费用筹集可以由村民民主议事确定方案由受益人分摊或集体承担，可同时接受捐助和上级奖补。

第三十三条 项目建设完成、验收合格，施工方要向项目单位办理项目管理交接手续，明确管理要点，按约定培训管护人员。

第三十四条 项目结算完毕，乡镇财政所要及时将形成的固定资产与相关村委会办理项目固定资产账务移交手续，及时将项目资产记入村账管理。

第八章  项目档案管理和考评

第三十五条 项目档案保存在乡镇、农场财政所，乡镇、农场财政所对档案的安全性负责，建立项目档案专柜，由专人保管。

第三十六条 乡镇、农场财政所要及时收集整理项目形成的档案资料，动态管理，以项目为单位按《五原县档案目录》要求，将档案原件归档装订成册。

第三十七条 乡镇、农场项目管理人员、财务人员、村级管理和监督人员、项目施工单位等项目档案形成部门是项目档案归档的责任部门，要及时按乡镇、农场财政所要求把形成项目资料送交乡镇、农场财政所归档。

第三十八条 县财政局每年要对各乡镇、农场项目建设工作开展绩效评价考评。考评采取随机抽选项目形式，每乡镇、农场抽选项目不少于2个，考评办法制定及实施由县财政局组织。

第九章  附则

第三十九条  本办法由县综改办负责解释。

第四十条  本办法自发布之日起执行。