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为了管好用好建设资金,防止浪费和挪用,安顺地区制订了水利、农电建设投资“先贷后补”实施暂行办法。办法规定,水利、农电建设投资经各级财政部门审定工程补助费后,由财政部门分期拨给水电部门。水电部门以“预算暂付”科目存入当地农业银行,开列“委托存款户”,农业银行按贷款规定监督,不计利息。建设单位在贷款前必须提出贷款申请书,并签订合同(水电部门为甲方,贷款单位为乙方),农业银行按批准的贷款额和合同在水电部门“专户存款”中发放贷款。工程竣工后,建设单位编制竣工决算及效益表由主管部门组织验收,达到设计要求和贷款合同规定的,所贷资金转为补助,予以核销。如实际建设费用小于贷款金额,所余资金全部留给建设单位继续用于水电建设或管理机构发展生产,并可提取部
In order to manage and make good use of construction funds to prevent waste and misappropriation, Anshun Prefecture formulated the interim measures for the implementation of the “first replenishment and post-replenishment” investment in water conservancy and rural power construction. The Measures stipulate that after the investment in water conservancy and agricultural construction has been approved by the financial departments at all levels for project subsidies, the financial department shall allocate the funds to the hydropower department in installments. Hydropower departments to “budgetary” subjects into the local Agricultural Bank, listed “entrusted depositors”, the Agricultural Bank of supervision under the loan provisions, without interest. The construction unit must submit a loan application and sign a contract (the hydropower department is Party A and the loan unit is Party B) before loan. Agricultural Bank of China grants loans in the “special account deposit” of hydropower department according to the approved loan amount and contract. After the completion of the project, the construction unit compiles the final accounts and the profit statement organized by the competent department for inspection and acceptance, meets the design requirements and the loan contract, and the loan funds are turned into subsidies and be written off. If the actual construction cost is less than the loan amount, all the remaining funds will be left to the construction unit to continue to be used for the construction of hydropower or the development of production by the regulatory agency,